New-York tribune., 1880-01-11
THE LETTER.

sip. Not 70 appear churlish, / comply wi your
request and answer your inquiry in this letter,
although for more than year 1 have written no
letter for publication relating to the existin" tax
laws They are not worth the consideration L any
one SO far as they relate to the taxation OF personal
property and yet as in the present case they mav'
perhsps. be used to point a moral The pub
,ication of the lists of those who do, and OF
some who do not, pay taxes upon personal prop
erty. with the reasons why, has seemed to me
hardship and Injustice to many. The reasons as
Aligned were gwen to the Tax Commissioners and
recorded by them, not with view to publication,
but for the information. and, possibly, the pro-
lection OF the official. Very often the rec
ord contains less or more than was necessary
for publication. Sometimes the record as printed
does not seem to Justify the exemption, and some
times il gives details which do not concern tue pub
lie and without at all Strengthening the statement
unnecessarily wound and annoy innocent parties.
However. the lists are printed and the moan Is
made.
And now you ask inc what will be the probable
effect of the publication of these lists from moral
and pubc point of view. The answer seems TO be
that the effect must be TO help to destroy what is
left of the present tax-laws. ITO prevent repetl-
t,on il is we'll to say Mt that when the tax laws
are named reference is made to that portion relat-
ing TO personal property, unless otherwise ndlcated
This effect will be produced:
Frst-By simple attrition The law is already
90 feeble and far spent that any disturbance even so
slight as that which arises from observation,
hastens its demise Unlike the sick man who,
stimulated by a discussion in his presence, was
sdmonished by his loving wife to 60 on with bis
dying,n the tax law is exhausted and not stimu-
lated by either observation or discussion. 1t has
reached stage corresponding to that Of man
whose vitality is SO reduced that the mere presence
pf his friends in his chamber is forbidden by his
physician
ISecond-The public is made acquainted in a
practical way, with the facility with which ex-
emption from taxation can be secured under the
law II is as if net of vast alleged capacity, duly
provided with all the proper floats and slnkers,
were held up before intelligent fishes that they
might see that the net was but skeleton, shadow,
pretence, fraud-not so good as delusion, or
hall so elective a snare. They see the largest
fishes that swim the passing through this So
called net, without losing scale. and may we'll
wonder whether Dr. Johnsons definition of net,
when he said it was anything reticulated or
decussated at regular intervals with interstices be-
tween the Intersections" was correct. | am as re-
luctant to name names as is the Speaker of tie
House of Commons. or force could be given to the
figure here used.
Third The example of so many men eminent in
Church and State the leaders of fashion, the gvers
of balls, the owners of yachts. the heads
of charities, those who give tone to So
ciety. without whose cOuntenance nothing
that is even lovely and of good report
can find social acceptance, must exercise potential
influence upon men of minor degrees of excellence
which these latter will not DC slow to follow: A
minnow ought to be able to pass an orifce through
which whale escapes and he certainly will when
he knows the way or even that there is way. To re-
verse the parable thread ought to pass where a
camel has gone thrCngh.
Iomtl-It is pitiable in examining these
lists to see bow utterly the design
of the law miscarries, and this gives
effect to the sense of inequality which arouses
hostility and resistance Now do not presume to
say, because do not believe. that single man
upon that long list has secured exemption in any
other way than by literal compliance with the
requirements of the law. Why should he Why
peril either body or soul with perjury when the Law
Is 80 accommodating and complaisant as to demand
no such sacrifice There is more falsehood uttered
every day IN the fashionable and conventional mes
sage sent to the unconfding visitor =" not at home
than is told in entire year in the tax-offce.
WHY should men break through wall, when the
law provides an open doori Why fracture one y.
the commandments when law, already splintered
is at their service
Fifh-The universally of the practice of swear
ing off has received practical exemplfcatiou
People do not, as rule, care to be IN
a minority. There Is the attraction of
cohesion in the mere fact of majority. II
would seem that it is the wise many who do not
pay and the few foolish who do pay. They by no
means stand five and five. There will be a lar
accession 10 this majority hereafter of those who
now, for the first time, learn how very large and
very respectable the majority Is. 1t will come to
tbouaht more respectable not to be among the
"base who pay " than among the elite who do not
pay. The few well-meaning men who, knowing
and swearing that they were exempt, yet preferred
TO pay on something by way of solatium, Will see
their mistake. and withdraw their voluntary offer-
ing at the city shrine TO what they supposed was
social duty, one Of the requirements of society No
longer will they leave their gifts upon thai
altar, but rather will they join the innumerable
caravan who pursue their peaceful way, bearing
their sheaves untolled and their golden heeces un-
shorn.
Sytt-rhe practical familiarity with the feeble
ness of the tax law will tend to bseed contempt Tor
all law a most undesirable consequence in COM
unnisy which should De law-abdDg. law which
pretends 10 dc what it does not do is like wea
nember in a bridge impail ~ conldence IN an
threatening destruction to, tie entire structure
CONFLICTING LAWS.
The striking fact that 50 many obtaiI exemption
from taxation upon their personal property because
of Indebtedness upon real estate, vindicates the as
serton that the deduction Of debts tor real estate
from personal property Is benefcent provision OF
the law, euuriug to the advantage OF real estate
owners; enabling them. IN part 10 secure equity IN
taxatiop and that the abolition of that provision
would bear with severity upon the owners OF mort
gaged real property.
The old problem involving the consequences
which may ensue when an rresistioie iorce en-
counters an immovable object Is suggested py 'ne
"a, batween the usury law and the tax law.