Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-09-16

serve their purposes By addressing them simply
60 the "EDIroR OF TIE STAR" or the sPrRLrsHEa
personally they are regarded private letters and
In Of absence inconyeniept DELAYS freouentIv
occur from that cause.
The Personal Tax . Thing ofthe Past
1t Is generally conceded by our best law
yers that the personal tax bill hastily passed
by Congress In Its closing hours Is so defec-
tive, as well as so unjust aud oppressive
that IL carnot be legally enforced. 1t Is
probable that q large proportion OF our tax
ayers,-more especially business men who,
through having already paid q license tax,
would. under the personal tax law, be taxed
twice In the same year on the same proper
twill defer making any returns until the
meetirg Of Congress, IN the hope that some
smeliotary legislation can be counted upon
when their grievances are laid before that
body.
But though the personal tax-law for this
District Is doubtless exceptionally clumsy,
unjust and impracticable, this kind of tax
has grown SO odisus everywhere that the
persoual-tax feature Is being eliminated
from taxi bills or remains imperative In the
books In nearly every state where the at
tempt has been made to enforce IL.
When the Ways and Means Committee OF
the New York Assembly had the subject of
NJ. III.
Andrews who has had large familiarity with
the subject Of assessment and taxation was
invited TO give the committee the benefit OF
DIS views, and he did not hesitate to declare
his opinion that the personal tax at its best
was q thing so vicious and odious that 1t
could no longer be tolerated. In ans wer to a
question he characterized IL In the following
terms; "The law providing for the assess
ment OF personal property is q tub which
n n IFS h.fe
held together by the cohesion of habit, Gus
tom or usage. 1t win not stand a Jar, not
even the jar you, gentlemen, are giving 1t
to-day. It will not bear the light. L, can
mol endure scrutiny. Investigation is fatal
70 IT. An omnibus horse In this city was
lately doing his regular work In harness.
but when taken outha to be supported by
three men In order to reach his stable. You.
to-day, have taken q sorry steel out OF his
harness TO look At his points, and there are
not men enough In the State to get that
steed into the harness again TO do the work
ne Old before. Every debate, every report,
every newspaper article enlightens the pub
lie as TO Its rights, and impairs the Vital
Iorce or law almost def1nct. It is far
oa Its way toward the morgue, where
no friends Will ever claim its remains
He then proceeded to expose In detail the
Inequalities and incongruities OF the per
sonal tax laws, and remarked: "Call You
mat system? Is that just? Is that equi-
taole? Should State great In commerce,
In agriculture, and in manufactures, con-
tinCe to countenance, and attempt to enforce
laws which operate so unequaIly? Can any
man or any Board administer such medley
satisfactorily
The personal-tax laws, he said. d" fetter
and oostruct enterprise by hindering loans
on mortgage,-the only debt q man ought
ever 10 incur, unless he IL engaged as prIu.
cipal In some commercial pursuit. SO oh
vious and so pressing Is this fact that the
assessors In at least one county In this State
formally resolved not to assess mortgages
upon property In that county; and have
acted In accordance with their resolution. /
Local public sentiment fully sustaius them
In their action, or rather non action"
Mr.. Andrews urge that the relations OF |
real and personal estate are not hostile but
Harmonious. Real estate has no intrinsic
value until personal property is applied to,
or placed upon It. The effect OF the personal
tax laws Ia disastrous, he said to the ownsrs
OF real estate, "inasmuch as many of our
best citizens remove TO the States already
enumerated to avoid the operation of our |
tax laws. The real estate Of the State needs
for Its development and prosperity residents,
capital, and business. These are the ele- /
ments which, coursing through the viens of |
the community, give Ii life and health. /
Without these, real estate must droop and
lapguish, but with these trade must flourish,
mechanics find employment, stores and ten /
ements be fully occupied, the farmer obtain |
a ready market for his produce, and the gun
shine OF prosperity gladden. every heart and
Tighten every burden Under the operation
OF the personal tax-laws real estate must /
continue TO bear more and more OF the bur
NJ q i'm, oro
cause those laws, instead OF attracting, scare /
away residents, capital and business" To
show the indirect loss to real estate "from
the odium attaching to the law, inopera-
tive as 10 is" Mr.. Andrew said: "Sitting
as have been at the gate through which the
exodus has been made, feel Justified In as
sorting that during the last five years enough
taxpayers have LEFT this city to escape the
oppression OF our personal tax-laws to oc
cupy every empty house on this island.
Hundreds are To- day In Europe, Axpatristed
by these very laws. Capitalists can thus
protect toe"rselves; but the merchant, the |
msc-anic, and the shopkeeper cannot pro-
sect themselves with equal facility"
Referring to the great work accomplished !
by Hon. David A. Wells In exposing the fal- |
lacies, incopgruities, and contradictions Of |
the personal tax laws, Mr.. Andrews said |
the tar payers owe to Mr.. Wells ''a last |
ting debt Of gratitude for the courage |
and capacity he exhibited In striking NOR |
tai blow at the gigantic fraud, which, under |
the name OF a Personal Assessment law, |
letters commerce, obstructs trade, Expresses |
manufacturers, reduces the value OF real |
estate, cripples the tradesman, hinders the |
rising mechanic, robs the widow and orphan, |
tends To make the rich richer and the poor |
poorer. expatriates many OF our best citi-
gems, vitlates social relations, taints the
moral atmosphere, and fosters the interests
of other cities and states at the expense OF
our OWL"
And al this strong Indictment against
personal tax-laws in general il most direct
ly true Of our District personal tax-law In
particular.
"Mr. Martin i. Townsend, the jolly old
Conversational BLACKBOARD from Troy" Is the
way the Springfield Republican elegantly