National Republican. (Washington City (D.C.)) 1872-1888, 1875-03-22
TAXATION IN THE DISTRICT.

opposition manifested to the new law of
Congress levying tax upon personal estate
in this District. 1t is a new thing to
many of us, and is also by many deemed
an unjust innovation. But we apprehend
that this view is not the correct one. A
careful examination of the subject will
doubtless lead us to the conclusion that a
personal tax is just and equitable. That
the law should be fairly construed, and the
tax properly assessed, is, however, of the
first importance. And there can be but
little doubt that our law officers and courts
are fully competent to perform these duties.
The revenues of the District to be raised
by taxation are necessary to supply the ex-
penditures incident to its government. Ger
tain portions are applicable to the school
fund others to the improvement funds for
keeping the streets and walks; and still
others for the maintenance of the courts,
police and prisons. These are all necessary
expenditures for the common education,
the use and enjoyment alike of all citizens,
and for the protection of their lives and
property. The more property man pos
sesses, the greater benefit does he derive
from its protection from destruction by vio-
lence. The owner of horses and carriages
is benefited more by good roads and streets
than he who is not able to indulge in these
luxuries, and therefore it is just that he
should pay tax upon them. Likewise
those who walk are more deeply interested
in the condition of the sidewalks than are
those who ride, and according to his posses
sions of public property is he called
upon under the personal tax levy to con-
tribute TO their construction and mainte-
nance. The occupants of improved real
property find their proportion of the taxes
laid upon such property added to their rents,
and such taxes they pay indirectly, whether
their residence be transient or permanent.
In this manner the latter pay their full pro-
portion to the support of the educational
system, whether they avail themselves of
it or not. If the merchant is assessed upon
his stock he Immediately adds this item to
his business expenses and increases his
prices accordingly, so that this tax is at
once divided among those customers who
purchase and consume his goods. But the
law provides for the exemption from assess
ment of all bona fde debts and legal liens
upon such stock, so that the merchant is
only taxed upon the amount of cash capital
invested, while the holder of said liens is
liable to taxation upon their value.
1t is the very essence of a republican
form of government that taxation and rep
resentation should 60 together that self
government incidentally or directly, i'm
plies an equitable distribution of the cost
of government amongst those who exercise
the voice in its formation, direction and
control. Under such a form of govern
ment, therefore, all citizens should expect
to pay their due proportion of its expenses.
The fact that they are required to do 80 Is
calculated to make them exercise q watch
full care over the expenditures. 1t has
been deemed unfortunate by many wise
men that it is the practice in this country
to raise our revenues chiefly by indirect
rather than by system of exclusively d.
rect taxation, because by the former
method the citizen never knows exactly
the amount which he contributes to the
expenses of government, and is therefore
less critical regarding the manner of its
expenditure than if he paid it in a
lump directly from his gains. AS
it is. the laborer, who in reality primarily
pays the tax, because he alone creates
wealth by increasing the value of that upon
which his labor is expended, rarely
comes to be recognized as a taxpayer at all.
And yet the laborers of this country are
more deeply interested in the expenses of
government than any other class.
Under our present system the taxes
which the day laborer pays are partly taken
from him by the reduction of his pay the
other portion is paid through the enhanced
price of his subsistence. Now suppose, for
example, that every laborer was required
to pay in cash 800 year in taxes for the
support of government. This would
amount, perhaps, to thirty cents per diem
for each of the ten millions of laborers in
the country, and would aggregate $780,
600, 900 per annum as the revenues for the
support of governments in the country, in
GLIDING municipal, State and national.
Would not such a system of payment have
the effect of making each citizen more
watchful of expenditures and guarded in
his votes than the present one of paying a
little of it in higher rent and in increased
prices for all articles of subsistence? No
doubt it would and yet we all contribute
as surely, though perhaps not as equally,
under the indirect system. No good, hon.
est citizen will attempt to evade his just
proportion of any tax. Such conduct Is
unpatriotic, and is libel upon the theory
of selEgo7ernment. 1t is dishonest because
every cent evaded by one is cheating the
other. 1t adds like amount to the bur-
dens of those who honestly pay their Just
proportions.
We have no doubt that, upon due con.
sideration, the citizens of the District will
arrive OF the conclusion that the present
law is just and equitable, provided that 1t