The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1876-08-02

and collecting taxes is peculiarly an American
institution, having been repudiated by the
older nations long ago, sometimes, as in France
with violent overturnings, or by peaceful and
almost imperceptible revolutions as in Eng
land, but always on account of the inherent
adherence which men have to personal inquisi-
tons by the government. A recent able
writer in the United States in speaking on thi:
subject, promulgates the following bold pro-
positions, viz " First. That the assumption
that it is necessary to assess everything il
order to tax equitably involves au impossibility
and therefore unavoidable inaficiency, in
justice, and inequality in administration
Second. That as popularity used in respect tc
perry is made to apply equally to entities and
to symbols, or non-entities, which is in itself
an absurdity. Third That the outcome Of
all this is q system which powerfully contri-
butes to arrest and hinder natural development,
to corrupt society, and is without parallel in
any country, claiming to be civilized" And
he proceeds to say That the system is n
success in the sense that it is effective for
raising the required revenue must be admitted ;
but the old Asiatic system, which limited its
exactions to few individuals, and sent the
public executioner to keep company with the
collector, was equally success, and far more
simple and economical"
The experiences of two of the most en-
| lightened countries in Europe, England and
France furnish us with ample precedent for
change.in the existing system, and illustrate
the principle, that it is not necessary to tax
everything in order to tax equitabIy. In
France previous to the Revolution taxes were
most oppressive and many of them might be
characterized as outrageous, and one of the
first acts of the National Assembly of 1889
was TO repeal and blot out from the statute
book all inquisitorial taxes of every nature and
character, as well as all "prescription of
oaths;" both being stagmatized in the report
Of the Committee as inconsistent with the
maintenance of free people" And from that
time to the present notwithstanding the fnan-
cial difficulties in which the country has occa-
sionally been involved through war, there has
been no thought or suggestion of return to
any system involving personal inquisition for
its execution.
In England as far back as 1907 the govern
nett began to understand the nature and de-
moralizing influence of inquisitorial taxation,
and it was prompt to abate popular grievances,
as is shown by the abolition about that time of
what was known as the "hearth money"
WHICH was tax of two shillings on every
hearth; on the ground of the difficulty of re-
gulating it, and because it proved great OPP
preston to the lower classes, and was a
" badge of slavery upon the whole people
exposing every mans house to be entered into
and searched at pleasure by persons unknown
to him During the 18th. and 18th. centuries
up to the year 1912 tax reform in England was
gradual, but since that year reform in every
department has been rapid and intelligent, and
now that country can boast of system which
is unequalled for simplicity and efficiency in
In the words of the Edinburgh !
Review the taxation of the United Kingdom
is the most scientific, the most economical in |
collection, and the least onerous to the people |
of any in Europe The Englishman pays no
poll tax, no land tax, no salt tax, no taxes on |
any of the necessities of life, except it be on
beer and tea. Our taxes on SUGGESTIONS and |
France. Our customs are levied on FIVE or
six articles, our income tax chiefly affects
those who possess realized property, our ex-
Else is tax justly levied on the vices or in
lulgences of the people. question, there
fore, whether ANY country suffer less than
England now does from the burden of taxation"
In addition to the experience of these. TWO
nations we have that of Philadelphia, and
Montreal, where personal property is also ex-
,luded from taxation, and the burden of the
expenses of the State is made to fall primarily
md almost exclusively upon reality, thus
Ifcrding an absolute demonstration, " that any
complicated and inquisitorial system ofseparate
axation of goods and chattels is wholly IN
All obstruction to trade, an injury to
an unnecessary invasion of the
'rivacy of human affairs, and a self torment
Inflicted on land itself"
In recent letter written by Enoch Ensley
fMemphis u S. A. and entitled 1.-THE Tax
question: we find several plain propositions.
'hich we would most respectfully commend
D the consideration of the Minister of Finance
he first is this, "Never tax, anything that
,ould be of value to your State, that could and
'ould run away, or that could and would come
} you" And again, Movable property al I
-ays seeks and locates on immovable property, !
here it thrives and multiplies most rapidly. :
spot of ground, a city, state, or nation '
rat offers the greatest thrift will be sought '
nd located upon by the greatest quantity of {
, and the greater the quantity the more value v
I'd thrift will the land have.P \
Taxation at best is an evil, and ever acts as F
brake upon the wheels of commercial pros a
Gritty. Other things being equal that city or 4
ltion will exhibit the most rapid advancement, I
I'd the greatest prosperity, whose trade is U
e least hampered by tariffs, and whose pros
'rity is the freest from governmental exactions.
The Legislature vs.. the Doctors. =
Some sly or EIGHT urea.s apo a hill was in