Evening star. [volume] (Washington, D.C.) 1854-1972, 1875-04-02

I.
their original Judgment as to the mex
Ietiency Of n personal tax DILL. preparei a
bill anew. comprahendiug the essential
features of tho bill they prepared in Ja 'uary,
c ~ finirg the tax 20 realty. ant placed il in
the hands of Mr.. Randall, to be present Il in
IL order in which the recorded debate ex-
lail <. In that condition we were asked by
Mir Randall and by Others, what a personal
"a would yield We said in answer We
have nodata on which to make up an opinion
oi tiat subject All we know is that by the
return of 1872 the amount of personal
property u en- returned for taxatIon was
about sl1 .00o O01. Now whether there viii be "A
larger return than Sll .OG0. 600 this year, we
have no means OF knowing In other words
we have nothing before US. officially or other.
wise. showing what will be a rctufn under
IersoI al TAX, and therefore / said To him,
'takin. S11, 100000 as a basis at u per mt.
will yield between Sl50 900 and Si60 60) De-
Quoting from that the expense of the ma
chinery for carrying this personal tax into
effect aud allowing for delinquency in collec-
ton not more than Sl00 600 would, upon that
basis, be TIE net result" We did not intend To
De understood as expressing a we'll considered
opinion on the amount of personality in this
District that would be taxed under the pres
EFT lax law, or any other law that might
lie To Mr. Randall. as well TO ourselves
o taking >ilGtO Oo1 as conprehending the
Il amount Of personality IN the District,
would not be complimentary either 10 Mr..
ndall or to the Commissioners. After this
statement was made. Gen. Chapman stated
that the sum OF SlloO1 go would he increased
90 IL" amount OF So nn3 zoe. so that If ~
per CeT L a. Sl7 600 would give you a frac-
UuH over S2Un, 900. deduCtiGg The expenses of
the machinery and the dclinquincie< il would
probably net s-l5O.CO1 to SSiI5.uD1. Now gen
tiempn, in regard 10 the duty of the Commits
sioncrs. The province of the Commissioners
uracr this law, has been distinctly and fair
" stated. both by Nr. Cox ami Mr.. Cook
The Commissioners are
EXECUTIVE OFFICERS ONLY.
Ihey nave no power under this law except
10 appoint assessors and 70 prepare Sche-
dule of the property required b. the law to
be returned tor taxation. The preparation of
the schedule implies to some extent AN inter
probation of the law. 1t is Just NJ that point
| understand, your committee desire to call
the attention of the Commissioners So far
as regards the law itself, whether 1t be on
prcSSlVe or not, whether il be un Just or not:
whether ii be inquiSitOrial or not, are uues-
tisns TO be addressed to the Congress of the
United states. They are questions that we
cannot deal with. We have no more power
TO suspend the operation of this law than the
President of the United Statss or the Secre-
tary OF the Treasury has the power To Sus-
pend the operations of law relative to their
particular duties. This is q law, wise or un-
wise; just or unjust: oppressive or not, il is
the law of the United States. The only pos
sible reliefthe Commissioners can furnish to
You urder this law has been very properly
stated To- be in the preparation of the Sche-
dyle. And what is the limit of our authority
there? It is not 10 disregard the law II i
not To mlSluterDret the law. IL is not TO put
q meaning on any section, or part or word of
the law except such court would puL
upon IL ii me question We're before 1t. We
nave no authority To change word either in
the text or i'll its meaning. We have no rights
as executive officers to interpret the law
str.cily or Literally, as these two phases are
understood to antagOniZe each Other. All
we have to do is 10 put u fair construction
upon the law such as we have reason 10 he
lieye Congress intended when it passed thai
law. We must not, as | have SAID. ignore
the language of the law. We mast not Change
er IerVCrt the meaning of words from their
Ordinary use in arriving at judgment in
no. al N II.
glad to DO so if The power were given to US
But If il were not that The preparation of the
schedule deyOlved upon the Commissioners
we would have no power TO intnrurnt this
any more than either of you gentlemen.
THAT THE LAW NEEDS AMENDMENT,
hEve no doubt. That the law is iuquiSito-
rial is To say what all personal tax laws
must. from their very nature. be. I dGuh
whether you can find a personal tax law in
any state OF the Union, that is not inGuiSi-
torial, except such laws as embrace for taxa
ton, merely visible property. The moment
that on undertake 10 assess property that is
not visible, such as credits and the like, it
becomes lnquistOrlal You have through
your assessors to learn what that prnnprTv
rs, or the owner the property himself must
inform You OF IL. very wei know that the
tax law OF Ohio TO which reference has been
lnitde' mas been charged with the very same
quaiitles-OlfcnslVequ qualities charged against
TINS bill. In that connection, If YOU will eX-
anime the Ohio law, or the law of Indiana
YOU VIII IND that there is not an objection
that yOu have raised to this law that does
not apply to the laws Of those two states. cy-
ceIt the one of Valuing merchandise Oh the
1>t OF April. Mark you, do not say that in
VlHdicatiOn OF this law, for that is a matter
with which we, as Commissioners have
nothing whatever 10 do, but / state it as n
iact, is you are not already advised oft, that
every objection urged a"aidSt this law "a l
be urged with equal force, if not greater
force IN some respects, against the laws of
BON Ohio aid of Indiana. have before me-
will not ietain YOU with recitjuu thpn, rho
fE.S hs1--
schedule here of Indiana, Our schedule
does not approximate the schedule of In
diana IN its sea- ching character. Compare
the law a it here, and the law of the State
OIL ONO. \ GU pay !. per cent. on your per
Sonalty, and Your realty. As "a citizen of
Ohio shall pay this year. aS / understand
~ on my personality, and on my realty
With slight variations have done so for
several years. Every citizen of ONO does
the same. The tax on personality here is
confined to personality in the District, while
IN ohio the investments Of any citizen be
You'd the state as well as in IL must be re-
ported for taxation: You are not required
TO 90 that in this schedule.
Mr. Emery-Are you taxed in other states
on that property?
Gov. DenniSon.-I have paid regularly on
corporations where the corporations them
selves are taxed in the states OF Illinois anu
Missouri. In Ohio the tax on all personality
- without regard To being taxed elsewhere
which is an answer to the inquiry of Mr.
Emery. Here the nonresident, the legal
dOn.iciled here who paws a IaX
elsewhere on his personal property, is no;
even taxed on that property under this law.
The law on that subject will be found i'm the
eighth section. 1t i as follows FourthIy.
Goods, chatteis and other personal proparty
owned by persons dOmicile1 in said District
but whose legal residence is out of said Dis
trlct, and which property is taxed else
where" That property is not taxed here. In
Ohio there are no deductions from credits of
de BITS from any obligation to any mutual in
surance company of unpaid subscription to
any JOINT stock company. Here such debts
are deducted from credits, and they NAV
amount to very considerable sum. As To !
that have no information. In Ohio no debts |
are deducted from moneys on deposit sub
ject TO draft on demand, and here such de- |
ductiOns are made That is to say, that by |
money being on deposit in the bank estab- |
fishes the relation of creditor and debtor be-
tween the bank and the depositor; and being |
relieved from any restriction in that regard !
we have made our schedule so as TO embrace |
The money on deposit among the credits, SO |
that the taxpayer may have the advantage |
OF dcducting it from his debts. In Ohio the |
only amount of exemption on personal prop |
er'y Is $50. Here all property exempt by law |
rom execution is non taxable, and all Ii |
braries or books in use, and not held for sale |
TO the amount of $780, and all household |
stores, office furniture or tools not held for |
sale 10 the amount OF $500. / ailude to this |
TO show You that The law here is more ia
NOrable than in Ohio in regard tn 10