Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1879-08-29

hc pfiHciPie VI uniiOTU tH1dtiOD Il
cneraited in the constitution of the
United States, as well as in tie co1sti.
tutions Of the several states and the
organic acts Of the several territories,
and any other principle would be en-.
tircly repugnant to government Of the
people and could not stand tho test of
any considerable length of time with.
out revolution. If we have per cap.
ita tax it must DO the same upon one
citizen as upon nnother. IF ID be a tax
upon property it must be tax Of the
same amount upon each dollar Of prop.
erty, no matter who may own said
property. IF it be a tax upon bust.
ness is must be uniform upon each man
who engages in certain class OF bust
ness. and in proportion to the amount
of business he transacts in a given
time. The object of taxation is for tie
maintenance of the government which
protects and fosters each citizen who
lives under that government. Nothing
can be more simple to comprehend, and
nothing more just and proper to be en-
forced in tho government of free
people; and we can foresee no good ex
cuse for the man who, by any stra,agem
or tactics, seeks to avoid the payment
of his pro rata proportion Of the taxes
justly chargeab'e to him in support Of
rthc government under which he lives
and which is constantly Offering to him
protection for bis person and property.
To see that uniform taxation is duly
levied and collected becomes the sworn
duty of all officers who are chosen to-
make the levies and collection OF taxes
in each state, territory, district, county
and town. Provision is made by law
for Taxpayers to give in to the assess.
ors under oath a full list and value of
thslr taxable property. This is done
upon the hypothesis that no citizen is
so bereft Of principle aslto take false
oath in regard 20 the amount or value
of his property and it would be ex-
ccedingly gratifying to know that this
hypothesis was always true and reliable.
1t would make our system of taxation
much more easy and the expense If it's
collection far less than to learn tina.
men we're false 10 their statements un
der oath in regard to the amount and
value of their property as given to the
assessors; but the law does not confine
either the assessors or the county boards
of equalization to these sworn state
ments. Where evidences exist Of their
being false they may DO disregarded
aad truo amount and valuation be
entered against them, and where a
strong presumption exists that these
sworn statements are not true in fact,
the law makes it the duty Of the Of
ficers to institute means to ascertain
what may be the true amount and value
OF the property subject to taxation.
For our part we can see no distinction
between false oath in relation to prop.
erty valuation aud a false oath that
sends au Innocent man to the eallows
or to the poniten,iary. So far as it
relates to the moral turpitude of him
who swears falsely. II the oath of
man cannot be taken as true in the one
case, how can we take it as true in
another9 Perjury is a crime under the
laws Of this territory aud subjects him
who is convicted Of it to imprisonment
in the penitentiary for term not less
than ono year nor more than fourteen,
aad it must be that the man who would
swear falsely in relation to his prop
erty must do so under the hope that his
peri nry will never be known and made
the ground for his arrest and convic.
ton. When this class of offenscs be. |
come frequent and interrupt the proper
and uniform administration of the gov.
ernment in relation TO taxation few
examples of inflction Of the penalty OF
the law in such cases would work
an important reform in many com.
munities, and greatly subserve
the ends Of good and whole.
some government. If any men are so
selfish and misery that they by fraud
and false swearing will seek to avoid