Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1880-03-13
TIE NEW CONSTITUTION AND TAXATION.

During the past month the Legislature
has been learning lesson which seemed
very hard, yet which could probably never
have been enforced in any other way.
This lesson is that under the new Consti-
tuition double taxation is unavoid bic.
Politicians are so accustomed to playing
with words and dalIying with principles
that they sometimes fail to realize the lin
itatlons of that kind of business, and con-
sequently attempt the familiar juggling
when there are no supple words, but hard
facts, concerned. Now, when the new
Constitution was under discussion last
year, its friends vehemently denied that it
involved double taxation, notwith standing
the incontrovertible fact that it prescribed
the taxation alike OF property and repre-.
sentatives of property. It was perfectly
clear case of deliberate provision for double
taxation. There was no escape from the
sweeping definition "the word proper
CITY as used in this article and section,
sis hereby declared to include moneys,
"credits, bonds, stocks, dues, fran
"chises. and all other matters and
things, real, personal and mixed,
"capabIe of private ownership" r.
deed, this definition is so comprehensive
that it is difficult to understand how any
faction could have seriously undertaken to
maintain that it did not necessitate, not
merely double taxation, but treble and
quadruple taxation. 1t is one of the most
peryerse and unscientifc definitions il
any existing fiscal scheme, and its effect i;
to make the California plan Of taxation
the worst and most foolish in the United
States-which is really saying a grea
deal, seeing that there is scarcely Stat
in the Union which has not some fagran
defect in its tax laws. The men who mad
our Constitution, however, were quite in
CAPABLE of giving the State an enlightene'
fiscal policy. They had just sense enougl
TO seek for precedents in other States, bu
not enough sense to ascertain whether tn
tax systems they found in operation wer
based upon scientific principles or moi
Consequently they sought only such exam
pies as justified the piling up of assessment
upon every conceivable thing and the
did not go far enough to realize the signif
canoe Of the distinction between assassin
and collecting taxes. They were not we
enough informed TO know THAI in the levyin
of taxes it is as necessary to the collectio
of the revenue that they shall be so place
as TO produce the least amount Of frictio
as that they shall be equitaoly dissril
uted. They were more demagogues tina
legislators, and they thought to tickle tn
multitude by claiming that they had sui
jected everything conceivable to taxation
and that Fenceforth no man could escap'
They had in truth taxed substance an
shadow iadiscriminstely They had d.
clared that when horse is sold and moi
is given for the purchase money, the MOI
shall beanother horse, and be taxed as al
other horse. They had initiated the con
mon coniuring trick of rubbing one pigeo
into two, in fact, and though they pr
tended at the time that they had not e.
tailed double taxation upon the State. I
intelligent and at the same time candi
student of the new Constitution, ever e.
tertained doubt on this head.