, 1879-03-31
WfiittuC's BILL On Taxcs.
10 The Editor Of Ths I'rib4ns.

~ lHc 1<AHuS " ARe f11NH3t
Monnls, ILL.,, March 20.-A1any articles ap-
pear in the pnpers concerning "lyh!tIng's Bill
Oh Taxes," and suggesting various changes in
our laws, so that taxes may become, as tho
Constitution provides that they shall be, unt-
form; and It would seem that those who adYo-
cato the taxatlon Of mortgages did not realize
the fact that the Supreme Court o! the United
States have paused upon this question and DE-
cided that mortgages held BY non.rcsdents can
not lie tn1c1 by the authorities Of tho State In
which tho laud lies covered by the mortgage.
II We aro not mistaken, Pennsylvania, some
years ngo, passed law that oil mortgages on
, land in TINT stAte should bo taxed. New York
parties lIod mortgages onland III Pennsylvania;
they refused 10 pay the tnxcs assessed Oh their
mortgages; the mntter NnB taken to the United
states Court: that Court decilcd Tint Pcnusyl-
vnnia could not tax mortgagcs held by citizens
Of New York, although on lunds In pennsylYa-
MIA.
II auch is tho lar, as laid down bv the United
States Courts, It will be aeon TINT 1t would be
tmpoasiGle to enlorco such law, oson II passed
by our Legislature.
Again, f[le injustice OF our prcscnt method Of
taxAtton-.hat Is, the taking Of both tho mort
gages autl tho laIu1-fs clearly Illustrated BY a
single example,: 4 party In Livingston County
sold his farn for 81, ,0o0, taking small payment
down Of s300,-only enough to bind tho bargain;
PLACED the purchaser 10 possession. taking noto8
nna mors5ags aS " 10 aesufe tno payment q the
~ rei,,rn III q. sn s,,,s % onssu
for taxation; tho land Sas also taxed thc san,o
, as though no mortgage was upon II; 90 TINT,
although thcro was no incrcaso OF property,
ne.Gaas "' 1a,S, ~ passi o puIeaser or Ing
Than 6cioro thu salc. yct each narty nn.d I' ,hc
full amount OF taxes represented by tho valuo
Of tlie farm. After three years tile mortsagor
failed to pay, and gave ~ the farm to the mort
gagcc, took up his notes and mortgage, md, OF
course. the mortragror pnid no n.orn taxes on
the land, nll the nortgagee paid mono on tho
lnnd; by this t!ieru were wiped out Of esjstcnco
jtist orc-hnf OF the supposed taxable assets o{
the two parties, nnl yet dlrs1E tho whole OF tho
proceeding thtru had been no lncrcaso or tl!min.
action. " ''' "''De
This same thing las occurred over and over
aEaiu; aud to just tho extent that a mortEnyo
covers q p!cro of land is the same thing re-
halt, ar ono.thrtl of tho yale Of tho real estate
tllat Is covered by the mortgage, hut tho proO-
erty Is tie same, md tho Injustice Of our tax
laws is clearly apparent In taxing both the prop
-.
somc OF Iurcrsoll's AttstaArb.
To m. Editor of The TRIBUNE.
<. ,,., m p,. 49,.
eh1oAoo' ala,cn 1u'-s'nee thc nearly laoRa
Is over a''d tho louo applauso hushcu, let US 60
quietly oTor some OF the things act forth by
Col. IugersolI, aud see II really tho iaugt, don't
co,nu ol, tAe other side, llo sald tho uon,lc,Don
VINO "loto lhe h'ola co'a!ue"ceo ~ tc'lls US
TINT God iuuda tho uutverse out Of nothing.
Now, II you tako tic Diblo unl search 1t from,
cni Ia cnd. you can't find thcso words In Il. NOR
.i'. ss.',, ,aas ,a,, ~ hnro.o '',,'
any'".'s 1''a' "ou'u 'oaa ~ ~ osNo'o eaea
thing to b" true; 6nt, on INC contrary, Inc very
Idea. 30, before the writer enters Upon do
6cr1Qll1n Ql Xix HA1A' WlTk QL CFGnlIOH no
tells us when tho licaVens a'd tho earth wero
created. namely: --...-.
Yin tie beginn!ng.", Now. 4 any one can tell
US WHEN tl'at WIS We shall bo able 70 tell Just
how how, Old tllS heavens an1 tl,s earth @ src' IN.
accustomed to Look through eau see ut TIC first
readh'g that this expression, IN the be-
ginning" Is not included In tho six days" but
points aHaT hack M one knows how lar: Iho
idea that this world was ua&e out Of nothing ts
found IN the casechlsm, but nowhere In the
Bible,