Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1881-02-16
NEW SERIES--V0L. %, NO. 7.


success. With such heterogenou
mass of ill.assorted, mis-matcheC
patches, there is cause for wonder thai
county officials are enabled TO perform
their duty at all.
In many States manufacturing anC
J. mining enterprises are fostered and en-
e couraged by liberal exemptions from
Q taxation for long terms Of years. IL
/ Others no tax is demanded unless profitt
/. are made out of the business. In
{ Pennsylvania, though such undertake
ings are the very life-blood Of her pros.
perity, the forbidding hand of local
, and State taxation smites all corporate
enterprise with four-fold vigor, and
drives capital away from our door, and
beyond our borders to enrich the
stranger and beautify the strangers
land. Such legislation is absurdly un.
wise and s1premely unjust
The remedy is plain. 1t may be
ioundin two words-uniformity, equal.
ity. Clear away the whole cumber-
some, unwieldy, expensive, and in.
efficient system Of Collectors and Mer-
camille appraisers, the latter costing
the State, in various forms, upwards Of
$4,000 annually. Make every citi.
zen his own Assessor and Appraiser.
Let him, under oath and penalty, an.
nually return, through the Township
Assessor, to the County Treasurer, an
aotimafo an1 valuation ng k;a ,n.I
estate, deducting membranes, and Of
his personal estate, including every as.
set Of whatsoever nature, stocks, bonds,
moneys at interest, debt due him, de-
ducting only just debts owing, not
liens on land, and also return the bust.
ness in which engaged, with an esti-
mate Of its extent. Make it misde-
meanor to refuse or neglect to make
such return or to make false return.
Require oinquisitorial or disagreeable
detail but general estimate Of value.
Men do not, as a rule, under estimate
their own possessions. Very few would
chance the pains and penalties OF per-
jury to save few dollars of taxes.
Let the authorities levy taxes annually,
at stated time, inform the Treasurer
OF their needs. Let him prepare his
duplicate, attend in every district
on a stated day and place to receive
all the tax, abating for prompt pay.
ment adding for delay. Give him the |
power Of Collector, aid charge HIM
with the whole Give the County |
Court power to exoneratc uncollecta.
BILE tax. Let the State Treasurer be |
furnished with the aggregate Of each /
oounty's valuation, and assess the nee. /
essary State tax accordingly directly |
upon each county, according 70 its |
valuation. Give the counties all taxes,
licenses, rates and assessments Of what. |
soever nature, and apportion the State |
tax as well upon the number OF licenses,
mesoantie and other occupations, as
upon the value of the property in each
county, Give the State Board of Re.
vision power to levy a larger rate on
counties in which they are satisfied
Just return is not made, to the extent
OF ofequalizing taxation.
The principle to be enforced is equal.
ity and uniformity. There can be no
logical or Just reason for taxing asso-
ciated capital engaged in mining or
manufacturing, at higher rate than
individual capital, while many reasons
may be urged against it. The only add.
tional burden to be laid upon such
capital should be an annual tax for the
privilege of exemption from individual
liability, All other taxes should be
imposed on the property itself, whether
real or personal, owned by the corpor-
alton, and at the same rate as though
owned by individuals. 1t is believed
that some scheme calculated TO bring
TO light all the property in the State
liable TO taxation, and to adjust the
burden equally upon it, would not
only disclose an immense quantity of
property that now escapes altogether,
but would reconcile the people to
prompt and cheerful payment when
each becomes satisfied that he could
be called upon for no more than his
Just share.
That a very considerable proportion
Of taxable personal property escapes
State taxation under the present
system, 4 glance at the last report
of the Auditor General will demon.
strate.
Under existing laws man in mod.
crate circumstances whose property is
all in sight, consisting of bis house and
lot, farm or occupation, pays full
rate on his assessment, while the moro
fortunate neighbor who has gained
bonds, stocks, mortgages and money
at interest, escapes with far less pro.
portionate taxation. In truth our
taxes are mainly paid by the corpora.
tions and the poor.
Every consideration of justice and
sound policy demands thorough review
and reform in the tax laws of the
State. The method lsuggest may not
be the best 1t is at least not open to
the objection of novelty since It is in
successful operation in several places
elsewhere. The result and not the
method is, however, the main consid-
Grafton. Our Commonwealth is, be.
leve, great and prosperous and honest
enough to be just.
HENRY W. PALMER,
Attorney General