Evening star. [volume] (Washington, D.C.) 1854-1972, 1881-02-08
Objectionable Features OF the Ne,v
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+ ne Senate and its careful consideration OF the
eiil now pending before it for the establish
u'tht OF municlpai code, a great legislative
oLnest VIII De perpetrated 10 the greyiOuS In
my OF TINS capital city. That bill has some
Time since passed the house OF Repras snta-
ives and 10 the dscredit OF that BODY be II said
ConNersatton with its members has shown thai
many Who In order 10 Intelligent action,
should nave mastered It's provisions confess
slTnost entire ignorance OF its main feafures
We hope that the grave senator's in their ouief
aud less cumorous body. may not bacome
chargeahle with such calpaole neglect.
Ameng the taxation items OF the proposed
code. We would call atlen iontO the foioslng
as fairly stated therefrom.
=. II taxes as has property lands held Oy a
lessee under lease exceeding Il years. thus
ft4l'1ri'tg him 10 pay both rent and taxes
:. IL taxes all money whether Invested or
nor. whether owned or controlled as agent,
attorney, guardian. or representative. whether
secured oy mortgage or not, aud all credits due
oy Debtor. foreign or domestic, aud calls for
return under oath.
;: Ii gives the assessing ofIicer power 10 cali
and examine on oath any person as 10 the tax
aole personal property or party entirely or
parity ia default ia making returns; and should
thls person 1all 10 appear. or answer when
called, renders him liable 20 inpriH0,.rasHf foI
20 days and "a a Hhr oTSiOO.
= lt imposes penalty or SO per cent upon
default In making return
s. IL Furnishes the officer OF a corooration who
fails 10 make return or its capital or receiprs
$500.
d. It taxes the shares OF stock in incorporated
associations against the sharc holder, but re
quires the association TO pay the lax and thus
deprlyes the shareholder or the right 10 Offset
his debts against the assessment made against
him. A decision OF the Supreme Court or the
shareholder.
/ :. 1t makes the tax lien on the shares OF
stock In unincorporaIed associations, and fOrbids
transfers until the tax is paid, or the payment
OF dividends due the shareholder requiring the
tax 10 be retained and even authorizes bank
10 invade the sanctlty OF depoSitor's account
and take therefrom any tax due on. shares held
by him. IL can be seen that this feature VIII
much retard the transferribility OF stock.
:. lt makes IL unlawful for a defaulting foreign
Insurance company, working under a domestic
agency here, 10 do business until all taxes are
paid, thus avoiding all policies Ia the hands or
Innocent holders, and Furnishing any agent al
tempting 10 act for IL trtNt a pBtr a $500
3. IL forfeits for the Don-payment OF taxes
The estate or tenant by the curtesy, in dover
or Tor HE, and by way or heroic treatment
passes the estate TO the person next entitled IN
remainder or reyersion. aud this too IRE
specuve OF the terms and Limitations under
which created.
10. 1t proposes that In eiactment or trespass.
no party shall question the regularity OF any
tax proceeding except he first pay into court all
taxes and penalties and interest thereon al
though the party Nenturing this question may
not have been, In fact chaTgeabe with SUI b
tax.
Il. 1t strikes out salutary item OF equity
relief repeatedly recognized with approval by
the supreme Court OF the United States and
denies 10 any court or Judge Tie now conceded
right by Injunction 10 prevent the assessment
and collection OF taxes, but provides that the
taxes shall be fully paid, and suit at law insti-
tuted for their recovery by the party aggreyed.
Il. IL would have been supposed that legisa-
live rapacity or the degree Indicated by tue
spirit or the above provisions would have been
satisfied when death had interviewed between
lhe unhappy taxpayer ana his nre burdens.
But no; an entire chapter OF this code is occu-
pied In provisions for the assessment and col
lection or tax OF > per cenuum upon all es-
tateS passing 10y deed 70 operate after death. or
by will TO any other beneficiary than father
mother, Wife, child or lneal descendant.
Space does not permit, and we do not think 1t
necessary 10 10 more than 10 give the above eX-
tracts from the proposed code In It's provisions
relating 10 TAXATION. that It's character may be
seen OF all men. We do not believe that any
member OF the House OF Representatives who
either wishes or hopes for future political pre-
ferlnent, or the respect or his constituency,
would dare 10 Introduce or advocate the impo-
sition upon his dear people OF a measure so
inquisitoTial. oppressive and uncalled for as
this; some or whose features were not considered
JuSt1nable even under the emergency and
pressure or the late war, and form no part OF
the strong measures then taken 10 preserve the
life or the nation. lis multiplicity or oaths
Will work 10 the promotion OF perjury and
evasion; the tender conscience win be
much distressed 10y the duty laid upon
II 10 list and fairly value personal property
and dishonest men VIII be busy 10 expe-
dent 10 escape the law. IL Is a scheme that
taxes our own District securities upon which
loans at given ate have been secured, and
which should be exempt, which taxes the loose
change in the pocket as Wei as the balance in
bank, the money collected foT another bS th
banker lawyer or collector: and which VII
warn Oh as with danger signal the capita
which seeks Cur market for investment on
mortgage and only Tor building purposes
adding TO the improvement Of the city, aud
largely increasing its visible taxable property
lC must pe remembered that out few avenues
10 jIade and manufacture are o5en 10 Us; tnat
out FOR those loans on mortgage wild Ian IS
would stfll remain where elegant improve
merits how stand: and we would commend 20
these who make our laws that fact. now firmly
nNed 10 political economy. that TAX as care
tuliy as the most aStute les,S dtor can, jtt rate
ILeddS a tGf or he mortgage tri' De- ,Tid moi
M he t1-edffOI TINT friF bp gjf-3 as dfffiffOH0T
Will be taken away, the relief now being ar
f0f0ed him by the cheapening inillence upon
the rate OF interest now being eNerted by low
rate L. 5. bonds. The highest courI or a state
has declared that this is IA effect a double tax,
and therefore, void.
The experience OF some or the Senator's will,
however, inform them that at their homes the
tax on mortgages has never existed. or has
been stricken IRON the statute books, or. III In
force, Is Incapable OF collection. because the
spirit OF the people and The policy OF the times are
against IL. We have no such remedy here, being
without representation, ami can only lay this
matter before that house OF congress which has
not acted 10 our hurt. Tais code is not wanted
and supplies no felt need, IL containing DO
general law, but only municipal regulations
IL is not merely collection OF what is now law
here. IL contains much new matter, and all or
1t marsh, and fully JUstireS rs In joining our
prayers with Senator Conkling 10 De spared
from that unfortunate condition Which always
attends community which is "too much gov
erned." A TAXPAYER
February ,tn, 1851.