Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1881-02-05
ATTORNEY GENERALS REPORT.
The Law Department Of the Commonwealth

The Law Department Of the Commonwealth.
The annual report of Attorney General
Palmer was presented to the Legislature
yesterday morning in pamphlet form. The
report embraces seven pages of printed
matter. The following interesting ex-
tracts are made from it. The report
opens:
GENTLEMEN In compliance with the
act of April 81, 1857, relating to the Office
and duties of the attorney general, have
the honor to submit the following report
of the official business transacted by me
during the two years ending December
81, 1880.
The number of claims placed in my
hands for collection during the years 1879
and 1880, was two hundred and twenty
six. thirteen of which were subsequently
withdrawn by the auditor general. These
claims amounted to s261, ,631.74, and of
that sum have collected and paid into
the state treasury $133, 7SO.O1, leaving a
balance still due upon the same Of $l27,-
Sj1.13, to enforce the pay ment of which
the necessary legal proceedings have been
instituted.
LII duuitlVu W Iuc IulOuAC COlllCICu upOIl
claims certified to me in 1870 and 1880,
payments were made upon claims of
former years. the total collections amount
ing to s470, 705.64.
\ brief account of the actions brought
by the state against the bogus medical
colleges of Philadelphia is then given. In
concluding this subject the attorney gen.
eral says:
Proceedings have also been commenced
against persons claiming to exercise the
franchises of a corporation known as
The Philadelphia University of Medicine
and Surgery.' Their names are William
J. p. Ingraham, William Darmon. E.
Metzsar, William Major, John Kaye,
| William 3. Orvis, I. Emerson Bennett,
| William Hargraves and Thomas B. Miller.
| They also claim to own the charters of
several other colleges chartered by the
state, which, believe, either contain full
| power of revocation, or We're granted after
the constitutional amendment of 1857, and
may, therefore, be revoked by the Legis-
lature, if found injurious to the public.
and to which your attention is expressly
invited. BY methods of delay, known to
| the law, this case has been unavcidably
prolonged, and no final judgement has
been reached. l have no reason to doubt
that tho ultimate conclusion will bc in
harmony with the interests of the state,
and if SO, the fruitful, ng-cOntinued, but
disSraceiul business of selling academic
degrees and turning loose hordes Of ignOr-
ant villains with licenses to practice medi-
cine, apparently regularly granted to IL
cOrparated institutions Of learning of this
commonwealth, will have been destroyed,
! to the great gain Of our good name, both
at home and abroad.
The report states further that as there
had been no provision made by the Legis-
lature for the expenses of these prOsecu-
tions, Mr.. W. NJ. Singerly, of Philadel-
phia. voluntarily advanced the necessary
funds. An appropriation is recommended
for Mr.. Singerly's reimbursement. The
services i'll the cases of J. II. Gendell
esq, of the Philadelphia bar and Mr.. John
Norris, city editor OF the Philadelphia Re-
cord are also acknowledged.
In speaking Of the tax laws the attorney
general says:
Just and truthful complaint is made
against the laws imposing taxes Oh the
people of the commonwealth. A casual
perusal Of the tax laws will sufficiently in
dicate the truth Of the first complaint.
Let the skeptic grapple with the revenue
bill of 1879, which battles lawyers, courts
and officials, and, if still unconvincrd, then
endeavor to ascertain exactly what prop
crty is separately taxable for state, county
and school purposes.
That taxes are grossly unequal has been
:, standing complaint for a generation.
AS, for instance, the land of the state
owned by individuals is exempt from tax
alton for state purposes, together with the
product orproiit thereof, whether coal, oil
iron, timber Or farm produce. II owned
by an association of individuals, combin,
| ing their capital to promote an enterprise
too great for 4 single-handed cndeavor,
the money that buys the land, viz : the
capital, must, first, pay bonus tax for i
charter Secondly, 4 tax on capital stock,
measured by the amount of dividend
paid, if equal to six per cent,
and, less, then by the actual value Of
the stock at 4 given time in the year.
Third, if coal land, until lately, u tax of
three cents per ton on coal mined, though
every ton represents portion of the capt.
tai stock already twice taxed. Fourth,
the land itself, with all the buildings,
machinery, improvements, bought ami
paid for by the thrice taxed capital, is
again liable to the onerous and excessive
demands OF local authorities for county,
school, poor, road and special tax. The
adjoining tract, equally valuable, equally
productive, owned by an individual,
escapes with the payment of tho local tax
only, Or one of tho four paid by an associa-
tion OF citizens engaged in the iaudable
and necessary enterprise OF developing the
resources of the state.
The owner of personal property, in a
majority OF cases, escapes assessment en-
tlrcly, Or, if his personal property be as
scssed, it is at one-fOurth its actual value
lhe owner of money at interest, if he
makes an honest return, or if returned by
the assessor, pays on the entire value
thereof.
The owner of 4 mortgaged farm pays
taxes thereon equally with his unencum.
bcrcd neig ighbov, and, in addition, the tax
on mortgages, or if not SO stipulated in
the bond, then the mortgagee pays for him
and adds to the rate per cent.
These instances will suffice to indicate. |
in some degree, the inequality and inius-
tice Of these laws.
As to their administration, the assessors
are required to make oath to return the
real and personal property at its actual
value in cash. They deliberately and
openly return the property at One-third or
its cash value. Mortgages and
money at interest are neither returned by
the owner nor assessor or by sort of tacit
general understanding, and all, except a
small fraction, escape taxation altogether.
Such cvasiOns o! the law are the rule and not
The exception. Assessors who attempted
to perform their plain sworn duty would
be visited with stormy Indignation. Be-
cause the laws are felt to be grossly in