The Somerset herald. [volume] (Somerset, Pa.) 1870-1936, 1881-02-16
OUR UNEQUAL TaxEs.
The Attorney Generals Views.

annual report, just lSSueu, u"tiiS
with conspicuous force upon the
present complication in the tax
laws. Speaking of the commission
by the last Legislature to
devise a system by which the taxes
might be equalized, he says: The
thus constituted under
took the duties imposed upon II,
and considering the burdensome |
and gratuitous character of the task,
have perhaps done all that has
been expected in the recommended
tions which it has made, and which
are entitled to consideration, if no
radical change in the methods of
taxation ought to be attempted. l
am of the opinion that a constitu-
tional obligation rests upon the Gen
eral Assembly to obey and make |
practical the mandate of the consti-
tuition which imposes upon the tax
ing power the limitation of uniform
ity, and that another obligation
rests upon the conscience of the in
dividual legislator to add at this
time equality to uniformity"
General Palmer thus summarizes
the objections to the present laws
First-Because they are compli-
Gated, involved, and difficult to COM
prehend and hard to administer.
Second-Because they impose un-
equal burdens on citizens of the
State compelling some to pay more
than Others, and some kinds of prop
erty to endure double and treble
taxation, in violition of that consti-
tutional provision which declares
"that all taxes shall be uniform
II and be levied and collect
ed under general laws"
Third-Because many of their
provisions are so unacceptable to
the people that by common consent
they are generally disregarded and
defed. :
Fourth-Becausc they tend to de-
ter foreign capital from seeking en-
ployment in mining and manutac-
turing pursuits within theState, and
10 force our own capitalists to seek
charters and investments in other
States where wiser and more liber-
al policy is pursued.
Then he proceeds to say : "A cas-
ual perusal of the tax laws will sui-
ficiently indicate the truth of the
first complaint. Let the skept c
erapple with the revenue bill of 1879,
which puzzles lawyers, courts and
officials, and, If still unconyinced,
then endeavor to ascertain exactly
what property is separately taxable
for State, county and school pur-
poses.
THAT taxes are grossly unequal
has been a standing complaint for a
! generation. As, for instance, the
land of the State owned by inyidu-
ais is exempt from taxation for State
purposes, together with the product
or profit thereof, whether coal, oil,
iron, timber, or farm produce. II
owned by an association of indiyid-
uals, combining their capital to pro-
mote an enterprise too great for o
single-handed endeavor, the money
that buys the land, viz: the capital
must first pay a bonus for charter.
| Secondly, tax on capital stock,
measured by the amount of diyi
dend paid, if equal to six per cent,
and, if less, then by the actual val
ue of the stock at q given time in
} the year. Third, if coal land, until
lately, to tax of three cents pei
ton on coal mined, though every tor
represents a portion of the capita
stock already twice taxed. Fourth
the land itself, with all the buildings
machinery, improvements, bought
and paid Tor by the thrice taxed cap
ital, is again liable to the onerou:
and excessive demands of local au
thorities for comfy, school, poor
road and special tax. The adjoining
tract, equally productive, owned by
an individual, escapes with the pay
ment OF the local tax only, or one 0
the four paid by AIN association o
citizens engaged in the laudable ant
necessary enterprise of developin:
the resources of the State.
; "The owner of personal property
in n majority of cases, escapes as
. sessments entirely, or, if his proper
ty be assessed, it is at one-forth it:
actual value. The owner of money
at interest, if he make an honest re
turn, or If returned by the Assessor
, pays on the entire value thereof.
THE owner of mortgaged farm
pays taxes thereon equally with hi
unincumbered neighbor, and, in adj
dition, the tax on mortgages. or !
not so stipulated in the bond, ther
: the mortgage pays for him and add
, to the rate per cent.
"These instances viii suffice t,
indicate, in some degree, the inc
quality and injustice of these laws.
: General Palmer then suggests th,
, remedy, saying The remedy i
} plain. 1t may be found in two
words-uniformity, equality. Clea
: away the whole cumbersome, un
wieldy, expensive, and inellicien
system of collectors and mercantile
appraisers, the latter costing th'
State, in various forms, upwards o
$4,000 annually. (See Exhibi
"A.") Make every citizen his awI
assessor and appraiser. Let him
: under oath and penalty, annual,
return, through the township assess
2 or, to the county treasurer, an esti
mate and valuation of his real es
tate. deducting membranes, ane
of his personal estate, including eve
: ry asset, of whatsoever nature
stocks, bonds, money at interest
debts due him, deducting only jus
: debts ewing, not liens on land, anC
also return the business in whiai
: engaged, with an estimate of its ex
tent. Make it a misdemcanor to re
fuse or neglect to make such return
or to make false return. Requir
no inquisitorial or disagreeable de
tail but general estimate of val
ue. Men do not, as a rule, 4nae
estimate their own possessions
. Nor,y fau, x.yo.,1l ol,o,,oo +lo ,..;,1,