New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-01-05

prod3cts OF Their labor the trave'er WY rv,nS
u tax 20 Mr. Emo, who owns that hotel, nnl
is OF great and effective real estate ana dnsc
taxoOectOrs aud In fact all proportional conrihntons
TO the State from direct competitors are dnlseu upou
all things ana persons In the taxing rlsaouon, wy IN
all parts IN q vessel cask, aud which PIessures
known TO be eaaal 10 every dreGton bIecd"s
the patient AT every pore by mfrlads vi mo qmtU pr
ittoa and nnsmmnon; aud one iucson is sufficient 10
produce entire depletion. But blood does not ccu'aIo
atoms or minute particles OF taxes nlw, with
an equal PRESSURE FREQ from unnecessary annoy
s sS:ncs nG o nanra aws all p property
Labor. individual enterprise, production, DISTRIBUTION,
consumption and composition are the arteries ana velns
body polite. These natural and in xible laws Gun Also
he always relied upon in cue dstrDutlo anu
ton OF taxes originally imposed with proportonay
These laws are never suspended; temporary suPen'
dBary dependent day laborer slave, for ne must sell
his labor become slave or perish; hut human nature
her power, aud members OF society always co
pete for mis- labor and no therefore always depend
upon being freeman BY the operation OF these trust
worthy auj beneGcent laws the Ood aud clotnlng aoso
lutey necessary for daily protection and susie
supplied without fear OF deficiency tAe price
ana supply OF wages AMI merchandise regulated anu III
free from the pryng eye of officials or the exercise Oh ar
bitraTy power.
EXEMPTIONS OF PRIVATE PROPERTY or THE SAME
CLASS sPoLIATON.
IAN exemption is freedom from burden or service
to which others are liable = but in OF an exclusion
or All entlFe CIlsS OF property lOn Plih"'P
person liable, and therefore there is no exemption
An exclusion Of all milk from taxation while whisky Is
taxed Is not an exemption; they are not competing
aruces, articles Of the same class IL Is trde that
highly excessive taxation OF gwen article my cauSe
another aud similar article IN some instances
20 become substitute or competing uru tV
and heure the necessity OF care ana olteh
moderation in establishing the rae OF taxation
II has shown that entire classes OF properly ex-
Guided primary taxation viii uear their eqlal pro
portion Of burden. Ia the iOIm or ta "qu'Hzid ny to
natural laws OF competition But tcse natural laws
els udp .
ration exemptions permitted Ii IS inpoSOie i"T
the owner OF taxed property adj the TAX 10 the rent
or the price OF ms goods If there favored or prlv
eged class direct competition ana haVhg tue sano
kind OF property 10 Offer IN the same open market
where all persons seek tue vest prcss ana therefore
the sureGaTged taxpayer, according 10 tue amount oi
the favored competition, becomes the vlctlH,
not OF taxation, Dut of an arbitrary eXac-
ton, aud cannot didse 1t, but must pay IL
retire from the unequal eompetihol when he wiz
DO AS soon as circumstances viii admit The pest pos
sole test wheGner law is tax law OF az
act Of spoationl Is 10 examine ana SEQ te So
called tx is equal upol an entire class o. c"hPeCing
things ana whether Al eau he duused upon otuol Pcl
sous aad things by tDe Jaws OF COMP 5Ct'oh aOS 80
equally burdened competitors Any la" whcn wln not
bear test should be immediately Graduated from Tic
statute book as a rchc OF personal serVItido. .
A tax on ships Owned bY residents ANA an exemption
OF competing suips Engaged IN the same carving trade
here but owned IN montreal fehusN Naud, w.
France, her countries where snlps arc nntaXed n
an unroasOna and arbitrary Discrimination, ana SHOWS
absence OF equality ana iar play which eVou orut
urZ lighter wit condemn IL seems almost lncredlDie
that Jaw so uejdst ana oppressive Shoui exist Ill we
nineteenth ccntry when piracy is generally condemned
or that should De enlOrced against Old and
|
protection laws. determination Is not To iJ
but au unjust OF mere brute force dlsellm
mating tax every other store on tue same sue OF
broadway cannot be dlfused; therefore wOuid De n
aci o. spoiation. talin wulcn ONLY an exaggerated
would be act OF prohibition against lmpOt Ittohs Ny
resident importers. unless tine tarlh Was very low OF
nominal and it woull DO moderate spolIa
ton. Taxation by the arbitrary rule OF The Residence O
regulating the price OF the taxed article, Is, there
= fore, O despOtlc and brutal act, ana analogous
40 Hrigandagp and cannot be dilIsed by the laws Of
| finu md can
| by night, enauge Of residence uehee neSo'laoIe
bones are made, by our unequa ANA opptessVe ieal
tive How Europe mo tue hands VI unta&eu hOId
hence Is found III an Tue great eies tneIe n
american colony" composed OF permanent Fesidchts
VINO Lave fed from discriminating taxation. aud who
there enjoy an equal fdVOrtsIn or ekempL0L gtdnteu
compete equal III open MARKET, here or there
for the purchase OF our securities
TAXATION MUST COVER DIRECT AND IMMEDIATE
COMPETITION.
Our present laws for assessing personal property VIC
late this fundamental rule. and arc, therefore, moro
honored in the breach than the observance and their
only rodeemug feature is the patent fact that they
incapable Of practicable execution. We do hot tax
mortgages negotiable bonds or other evidences or debt
but we tax only the resident We do not tax
petition in open market with resid3nts made payable
here interpreted as contracts by our laws projected
by aud their collection enforced against the
property mOrtgaged by our judiciary But VIC tax res
mortgages We tax OF that same class OF
negotiable bonds, made la open competition here, aad
which conveniently owned and collected by the res
- N
and where these investments uutIxed Pennsylvania
has practically excluded personal property from TAXA
not taxed in Montreal, and NewJarsey has removed
m6rgag from taxation IN four neignOorlng equities
HobOken has Eysan Fields where tue resident mortg4
when lie vsils New-York 70 compete with residents
who bear q discriminating and intoierabie burden. All
exemptions Of any competing contracts. titles or prop
erty charity to the exempted person. and the Oenc-
nciary OF the exemption pauper at the expense OF
tue surclarged compettor 10 toe eACehC o. we e4om
ton The large loan MADE to ts city few years a-0
by the ROthscbids. IN their hanIs as nonresdens,
Is an exemption ana source OF eharltaDie
contribution to tDemi Dut any portion
of that loan Is found to be owned by resident
widow, orphan or resident manned soldier, the holisr
Will DO subj ct to all annual tax OF nearly three per
and discriminating than would nc tax solely imposed
on sish Catholic (s has been done IN some oouutrie)
City stocks no special protection as holder OF
THIS stock, not granted 10 hls rivals aud equal cOmpeti
tors ROthscnds and other nOnIcsldents unless II
protection which the wolf gives to the lamb, or
gnt TO be crushed by his favored privileged ana
untaxed immediate competitors. These unreasonable
enacDens are. however 80 yoatye 0f all Just prinei
pies q ta5suOn; , o: all n eG@aity, and md
character of medieval and barbsrous edcts, that.
like tbe old Fugitive Slave law they are not and can
not be rgdy fully executed and tue judgment and
natural muses OF the assessors sustained by the com
munity constantly prompt them 10 temper the VIVID
TO the shorn LIANT" give relief Ivy higher law
against the strict letter OF the legal amt odous discrm
inatons which are based justice sustained by
the pubnc conscience. Legislative acts when exces-
sivey oppressive are often powerless; the common
mind instinctively sbhors all arbitrary determinations,
and therefore 1t not surprising that an assesso: does
not see and ascertain" negotiable bonds capable OF
being transferred bY delivery and held where they are
nptaxed or see and "ascertain second mortgage
"over aud above just debts" when the owner OF q
nsst mortgage the same property he happens
10 reside In Jersey CITY other places where
mortgages are not taxed, Is exempt The inability to
generally these provisions OF spollon III
tax also renders tue oppression ana injustice stu
greater IN the instances when they executed, aud
freedom, Justice aud equ4hty IInperaCively demand
their immediate repeal.
BENEFITS OF LIMITING TAXATION.
By limiting the sources or number OF primary taxes
We limit the sphere Of Government and the number and