New-York tribune., 1879-12-25
REFDgN THE TAX LAWS.

Ont of 35O,556 persons residing In this city,
and engaged in some galniul ocenpatlon'
only 12,SO9 are assessed at all for taxation on
personal property 6.2S5 of these made no
excuse or return, 5165 swore that they had
no personal property subject to taxation,
and only 1859 persons admitted that they
had any such property II may be supposed,
perhaps, that the women the youths, and the
aged men who are engaged in gainful occu--
pations, have as rule accumulated scarcely
any property. But there remain 254,77O
males. from 16 to 50 years of age, who are
earning a livelihood in some profitable en-
ployment, and yet there are only 1,3o9 per-
sons of both sexes who admit that they
have any personal property subject to taxa
ton.
The bitter complaints which have been
made from time to time regarding the evasion
of taxation by individuals and corporations
known to be wealthy have almost wholly
missed effect because they have been based
upon the assumption that the fault lay with
the individuals or corporations, and not with
the laws under which they claim exemption.
But the investigation which The TRIBUNE has
commenced will show that the fault lies mainly
with the law. The system OF assessment
and taxation is utterly unworthy OF civil
lied community. IL enables the very men To
escape taxation wholly, or almost wholly, who
are best able to bear public burdens, who
have the largest property interests demanding
protection at the hands of the Government,
and who therefore, ought to contribute most
to the support of the Government. 1t is I'M
lust as we'll as waste of time, to blame these
men for refusing to pay taxes on property
which the law exempts. Nor Is it possible to
discriminate accurately between those who
wroncfully and those who rightfully claim
that they open countless doors for eva
sion: render it almost impossible for
many man. to determine, even by
the most conscientious scrutiny OF his own
affairs, what part of his property should
legally he taxed and make it quite impossible
for officials to guard against fraud on the part
of those who wish wrOugfully to evade taxation.
Iris the part Of common sense and common JUS
tice to waste no more time in fruitless CEN
sure of individuals. but to arouse public opinion
to demand thorough reform of the system of
assessment and taxation.
Facts already published have demonstrated
that this city pays its full share of taxation
upon personal property, and its full share
of all taxation, but that the burden
which the people of the city bear
is not equitab!y distributed. In fact the
distribution is outrageously unjust. The
1859 residents who pay taxes on personal
property bear many times as great burden
in the aggregate as they should bear, but
even among them the taxation is most un-
l;ctr fad
less than they should, and in consequence
others have to pay great deal more than
they should. The assessed valuation of per-
sonal property in 1878 was only $197, ,532. .075,
and the tax levied was $5.459,66 II, SO
that the average rate, 2.76 per cent,
was more than half the average interest or
profit on money invested. But had the same
tax been levied on the true value of all per-
sonal property without exemption or evasion,
the rate would not have been more than
one-half of one per cent. In effect,
more than four-fGths of the personal
property is exempted, OF by defective laws
enabled to evade taxation, and i'll consequence
the tax borne by the remaining personal
property is at least five times rs heavy as it
should be. The fact that those who wrong
fully swear off or swear down their taxes
really rob their neighbors is of small conse-
quence, compared with the other fact that
the laws themselves really rob the owners of
one-fftl of the personal property for the
benefit of the owners of the remaining four
fitths.
We publish to-day the list OF those non
residents who admit owning property subject
to taxation, but have sworn down Their
assessments, and we shall follow it at
the first convenient opportunity with the
list of those who have swornf of the
tax altogether. 1t will be found that
many of the richest men III the city are
included in the latter. it does not follow
that they have violated law in alp OF tbe
majority Of cases. The laws which make un-
just, unreasonable. and iniquitous distinctions
between classes OF personal property which
ought IN be equally taxed, are responsible for
a great part of the unfairness and oppressive
ness of taxation, aud, In certain also, lOr
a Y, eat part of the wrongful evasions which
they so much encourage Until we have
thorough reform of the system it will befolly