The Portland daily press., 1878-12-19
Taxation.

an important part of the principle upon which
our government is founded, viz: equal rights
before the law of all men, gentle and simple,
rich and poor, strong and weak. We all pro-
fess to 60 for that, of whatever creed Just and
equal rights before the law.
But in the important matter of taxation this
principle seems to be Ignored. The theory Of
taxation is that property of whatever kind
should bear, every parcel of it, its jast share of
the public burdens; but in practice this rule is
violated. In many ways some of the people
are taxed twice or even three times more than
their fair proportion. Real estate and personal
estate are alike subject to taxation, according
to their real value--lands, houses, ship, goods,
money
But the actual working of our laws imposes
great hardship, not to say great wrong up
on many persons, mostly of the poorer classes.
The richer classes are not at all exposed to 1t.
A finds 1t convenient or necessary to mortgage
his farm, his house, his shop, ship, or mill, for
half its value. The money he obtains in this
way, he devotes to the payment of Q pressing
debt, or he invests it in goods with which he
proposes to 60 into trade. Now A has no prop
erty in the mortgaged premises, except in their
value above the mortgage, yet he Is taxed for
the whole as II it were wholly his and the mort
gage is also taxed for his investment in it.
A has house worth ten thousand dollars;
he is shop keeper, and wants larger stock of
goods; he mortgages the premises to B for half
its value, and invests he money In goods.
Now under our law and practics A will
still be taxed for the lue o the house
though he has no proper hatevsr in half Of
it; B will be taxed for the mortgage, being his
property IN II, viz. one half its value; and A
will also bs taxed for the additional value of
his goods bought with the money had Of B.
Again: A owes 5000; he mortgages his house
to for that som and pays his debt with the
money. He is still taxed for the house
as though he were really its owner and
b is also taxed for the 5000 which have
passed out of his hands to A and from him TO
G. A is taxed f)r the $4,000 when 10 fact he Al
no property in penny of it. In this cas-. t.xs.
will be levied and paid on $4,000. This !.
not exceptional, but a matter If every dav,.
occurrence in thousands Of instances all over
the State; and its gross iAiastice bears only on
the borrowing class, The rich lending clas,
feel none of 1t, because taxes fall upon them
but once.
a wants 20 borrow money on q mortgage,
and he can have it at six per cent. But he az.
poseolates, and'says that money is worth bat
-FOUR per cent, at which rate the United States
is every day loaning largs sums, and the secu.
r'y he offers is perfect Yes, replies; but
the persons who lend to the Govern uept nav
no taxes on the sum so loaned, while he has To
nAxYN hon r..
the mortgages he will willingly lend 10 A
at four per cent.
In this way an additional hardship il inn
posed upon the borrower; he not only has 70
pay full taxes upon property in which he has
really no interest whatever, but he has also 10
pay taxes upon his indebtedness. / am snre
there can be no difference of opinion among
business men, or others of intelligence. thai
here is hardship, and very great one, that
calls loudly for redress. 1t would not matter
so much II in practice this injustice bore alike
upon all classes Of PERSONS but it is rendered SO
much the more unjust that it bears entirely uu-
on the poorer classes. that Is upon debtors
1t is not q sufficient answer TO say that the
are difficulties about it which will REQUIRE care
fol consideration. Very well; that is no an
swer. That this Is serious injustice no one.
think. will deny-there ought to be and there
must be some way to correct it.
church property IL exempt from taxation.
for what good reason, do not know. Par
hsps it is thought to BE- favoriDg the persons of
whom churches are composed, but ii is not go
For every dollar of tax from which churches
are exempt dollar OF tax is added to other
classes OF property, so that tax payers do not
save penny OF taxation by this exemption.
On the contrary great hardship Is involved in
II. Here are few humble men, am sneak
ing OF case-who with much self denial, have
built small church costing $500. Upon this
they are spared the tax-say S5O-and thew ara
grateful for it and think they save so much
money annually. But all other churches are
exempt from taxation also; know two or
three OF them costing over 100000 each. Now
the amount of taxation Is increased upon ali
other species Of property exactly to the extent
OF this exemption of church property. So the
humble men who built the 81, 800 church have
to pay their share OF the amuont which would
be assessed on the 500. 600 church and upon an
other costly churches and other church proper
ty:
1t is q hardship and an Injustice to DOOR mep.
who save and scrimp to build cheap, poor
house OF worship, where they have no carpet
on the floor and cold boards for seats, and
humble minister, poorly paid. The great
church will have a $4,000 organ, a $40 600
parson, $1,000 organist choir Of opera sing
ers IN the orchestra, who squall and make
horrid grimaces-to the glory Of God-at fab
ulous figure in the matter of salary.-while
the poor people in the cheap church do their
best in poor way, but they have to psy their
share OF the exemption of the great church
from taxation.
The exemption from taxation of church
property is in many ways upjust and in any
event the tax SO remitted, is to the full amount
of the sum-a very large sum-so much paid
out of the State and city treasures in support
of religion? No; in support of the various
sects OF religiOnists. By this system Of ex-
emption of church property from taxation, no
man saves penny, except the rich, and all
those OF one denomination, while great iDjus-
tice Is inflicted upon all. The money saved 10
any man by exemption of church property
from taxation, he has to pay an increased tax
alton on other things, and of this poor men
pay and must pay much more than their fair
and just proportion, because the small prop
erty of poor men Is open to observation, while
much of the property of rich men is known
only to themselves. This is q matter well
worth the attention of the Legislature.
N D.