Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1883-05-28
Taxation and Pictures.


Evening. MAY 20. 1885,
Taxation and Pictures. i
The Philadelphia Record notices an
item in the general appropriation bill of
81 500 for the portraits Of the three lieu
tenant governors that the state has thus
far had, Latta, Stone and Black and
remarks that the expenditure d,,es not
seem to be a necessary one. So we
think. The three lieutenant governors
happen to be good looking men and 1t is
only the providence of God, in keeping
alive the governors above them, that
stood and stands between them and the
governorship; but it won't do to paint
the portraits of all the handsome men
in the state whom Gods provi-
dence, and not their own wishes,
has kept out of the gubernatorial
chair there would not be artists enough
in the country to take the pictures and
beside, the Legislature does not seem
disposed generally to encourage the
pictorial art. If it was, it would hasten
to relieve the owners of pictures in Phil
adelphia from the assessment of the tax
that is now sought to be levied upon
their art treasures as 4" household furni-
ture." These owners protest that pic
lures are not furniture and propose to
ask the courts to say so. But if the
Legislature is really so devoted to art as
to want to pay $500 apiece for good por.
traits of all good looking fellows it will
hasten to save our picture galleries from
the tax assessors profane touch. We
know very we'll that if the lieutenant
governors get their portraits painted by
the state it will not be long before the
rest of the state officers, the members of
the Legislature themselves and the judges
of the courts, will all come in with a
claim to be perpetuated to posterity at
at the states cost and after them may
be rung in every other man who
would be state officer if PrOvi
dence would let him be. No doubt
they are all eligible under the
good looking standard, in their own
opinion and that, at least, of their low
ing wives and their sisters and their
cousins and their aunts. OF course,
they cannot get unanimous Vote on
this point. There will always be some
captious critics who will say a man is
not handsome, though he be an Apollo.
There are those who would deny to our
lieutenant governors. even, the award OF
the highest. beauty. If the Legislature
starts in with painting the lieutenant
governors, upon the ground that they are
good looking governors providentially
spoiled, there will be absolutely no halt
ing place to the flow of state pictures.
Therefore this appropriation of 800
should be maturely considered. 1t brings
up incidentally the whole question of
the encouragement of art by the state.
1t certainly affects the question as to
whether pictures should be taxed as
household furniture. On the one hand
it may be strongly argued that they are
more properly subjects of taxation than
tables and beds, because they are not
articles of necessity, but of luxury,
which are owned by those able to pay tax.
On the other hand it will be as forcibly
urged that it is the duty of the S ate to
encourage taste for art and that the
men of wealth who sustain art and
artists should not be taxed for their
liberality and aesthetic taste when the
capitalist who buries his cash where it
cannot be seen and who wastes it not
on beautiful things that are seen and
admired and taxed, escapes this burthen.
Besides there is the practical difficulty
in the assessment of the value of the
picture. Unless we have educated art
critics as assessors, they will not be able
to distinguish between a chrome and an
ancient master-one with market value
of five dollars and one worth many
thousands. Pictures are not valued by
the spread of their canvass or their paint
But to get such assessors the public
taste in art must be cultivated by grn
eral acquaintance with art objects,
which can only be made familiar by
being made general; to which end their
production should be encouraged by the
state instead of being discouraged by a
tax. If the Legislature proposes to vote
Sl,5OO for the lieutenant governor por
traits for the sake of encouraging
art, we say it is we'll. 1t may be small
step; and as it is step in the way of
spending money, it is one which will be
naturally accelerated. and will be fol.
lowed in time by the possession by the
state of tremendous picture gallery no
doubt.
As has often been remarked the sub.
ject of taxation is a very difficult one to
handle. This legislature has found it
too hard tosgrapple with. 1t sadly needs
consideration and action. At present
taxation is undoubtedly unequal. Pic
lures should not be taxed because art
should be encouraged. Household fur
,niture should not be taxed because it is
necessary. Money should not he taxed
because it cannot be found. Real estate
should not bear what it has to bear be-
cause it is SO easily found. Petroleum,
some say, should escape because the pro.
ducer cannot make the buyer pay.
Nothing should be taxed apparently.
Yet we must have taxation. Tax every