The Worthington advance., 1879-01-23

tra.y to the provisions of section 5 of the gen.
eral tax law which 10 framed in strict conformi.
ty with the provisions Of the State constitu-
tion relating TO exemption of property from
taxation. AT least two Of these institutions
are olaiming exemption upon considerable
amounts of property not exempt under the
general law, by virtue of this special legisla
tion. Such discriminating partiality in favor
OF any corporation. is obviously impOlitic and
unjust: 1t needs no special argument to show
that this extraordinary immunity should be
cut on, and these institutions put upon the
same tootlng in reference to taxation as Others
OF like character. -
GENERAL EXEMPTION FROM TAXATION.
i. IN consider; ng the special cases of exemp-
as to the expediency of an amendment to the
constitution cutting off all exemptions and
making all classes IF property share the bur-
den 5f taxation. There is q general abuse of
the personal exemption clause of 800, and il
legal exemptions of church property are
claimed in many localities. These evils woAid
DC remeoied if all exemptions were abolished.
The amended tax law Of last year re-enacted
that part of this old tax law, chapter IL of the
general statutes, providing for an assessment
Of the exempt property Of the State, but re-
tusns 6Esuch assessment have been received
from only f0rty-seven counties in the State.
These partial returns show the following re-.
suits:
Value of church property. 81, AIS, ,684
Value of school property. y.-.......... 2.167, IA
Value of public property 2,563, 225
!otal ........ ............... VI ,zV6,U5u
A complete assessment of all the exempt
property in the State would probably amount
to 5000, GOO, about equally divided between
the three classes of property. Add to this
$40, ,279, 600 Of exempt personal property under
the 800 clause and we have $l7 ,485, 900 for the
total amount of exempt property in the State
INTERNAL IMPRovEM ENT LAND FUND
This fund is derived from proceeds Of sales Of the
socslled internal Improvement lands, inurng to the
State under act Of Congress Of September 4, 1871.
OF the SOC, 600 acres included in the grant, 65879
have been sold, 50,s72 of which sold dur
ing the last year. The fund has been increased dur
ing the year 335, a349o, aud now amounts to $751;
35l.53.
INTERNAL IMPROVEMENT FUND.
This fund being five per cent. cash sales of gov
erNeit land In the State, received from the general
governn ent, will never amount to very much more,
though formerly large Gums we're annually received
and appropriated to the building of bridges in the
frontier couoties. There $4,000 of outstanding
appropriations against the fund, and balance Of
only 81 ,4s2.31 remaining III the treasury.
1SEBR1ArE ASYLUM FUND.
There is small balance remaining to the credit Of
this fund, and the inebriate asylum having been
merged in the second insane asylum, the fund should
be Cancelled by trapsfer of balance to the State
stitHti0ns or revenue fund.
THE SCHOOL TEXT BOOK FUND.
The law establishing this fund provides in effec
for loanng $4,000 to the contractor to carry the
business, without specially providing any means for
raising the money. All warrants drawn on this fund
during the year have been paid when money came
into the treasury from the different counties. In
order to afford the contractor the accommodation con-
templated in the act, it will be necessary to make
special loan for his benefit will not be possible
to appropriate anything to his from other funds
THE GENERAL TAX LAW.
An entire revision of the tax law was made under
the direction of the last legislature. 1t supposed
to have beeu very thorough and complete, but through
inadvertence In drafting tho repeating clause of the
of the act of 1877 were left in force These should
be repealed and some minor amendments made to
perfect the law, but change in it's distinctive pro-
visions should be attempted, 1t is efficient in its
operation and generally satisfactory to tho people.