Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1881-02-05

wards OF Sl4O, 600 annually. Make every
citizen his own assessor and appraiser.
Let him, under oath and penalty, annually
return, through the township assessor.
to the county treasurer an estimate and
valuation Of his real estate, deducting
membranes, and Of his personal estate,
including every asset of whatsoever
nature, stocks, bonds, moneys at inter-
est, debts due him, deductins only Just
debts owing. not liens on hand, and also
return the business in which engaged,
with an estimate:.of its extent. Make it 4
misdelneanOr to refuse or neglect to make
such return or to make a false return
Require no inquisitorial Or disagreeablc
detail but a general estimate OF value
Men do not, as 4 rule, underestimate their
own possessions. Very few would chance
the pains and penalties of perjury to save
a few dollars Of taxes. Let the authori-
ties levying taxes annually, at stated
time. inform the treasurer Of their needs.
Let him prepare his duplicate, attend in
every town OF township on a stated day
and place to receive all the tax, abatin. for
prompt payment, adding for delay. Give
him the power of collector, and
charge him with the whole. Give the
county court power to exonerate uncOl-
lectable tax. Let the state treasurer be
furnished with the aggregate of each
cOunty's valuation, and assess the neces-
sary state tax accordingly, directly upon
each county, according to it's valuation.
Give the counties all taxes, licenses, rates
and assessments of whatsoever nature and
aPportion the state tax as we'll upon the
number Of licenses, mercantile and other
occupations, as upon the value Ofthe prop
erty III each county. Give the state board
OF revision power to levy larger rate on
counties in which they are satisfied Just
return is not made, to the extent of equal
iZing taxation.
The principle to be enforced is equality
and uniformity. There can be 10 logical
OF just reason for taxing associated CAPT
tai engaged i'll mining or manufacturing, g,
ut a higher rate than individual capital,
while many reasons may be urged against
it. The only additional burden to be laid
upon such capital should be an annual tax
for the privilege Of exemption from indi-
v!dual liability. All other taxes should be
imposed Oil the property itself, whether
real or personal, owned by the corpora
ton, and at the same rate rs though OWNED
by individuals. It 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 quan-
tity of property that now escapes alto
gether, 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 4 very considerable proportion Of
taxable property escapes state taxation
under the present system, glance at the
last report of the auditor general viii! de-
mOnstrate.
Under existing laws a man in moderate
circumstances whose property is all in
sight consisting OF his house and lot, farm
or occupation, pays full rate on his as
sessment, while the more fortunate neigh
Dor who has gained bonds, stocks, mort
cages and money at interest escapes with
far less propOrtionatc taxation. In
truth our taxes are mainly paid by the
corporations and the poor.
Livery consideration of justice and sound
policy demands thorough review and re.
form in the tax laws of the state. The
method suggest may not be the best. 1t
is at least not open to the objection ofnov-
city since it is in successful operation in
several places elsewhere. The result and
not the method is, however, the main con-
sideratiOn. Our commonwealth is. be-
lieve, great and prosperous and honest
enough to be just.
HENRY w. PALMER,
Attorney General.