The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1883-09-21
TAxATIoN.

taxation. If bill to appropriate
money for any purpose is before cen
gress or a state legislature, the subject
of taxation inevitably forces itself upon
the consideration of the legislative
body. In fact nearly every difficult
problem in legislation irreyoeably con-
meets itself with the contribution made
by the citizen to maintain the govern
ment under which he lives. II would
be we'll for every citizen who desires to
have proper views upon subject of SO
grave Importance, to ask himself what
taxes are, because the whole subject
win be imperfectl5 understood, unless
we go back and acquire perfect hn-
derstanding of the fundamental princi-
pies upon which our system of taxation
is based, as we'll as the necessities
which require taxes to be levied.
Cooley in his treatise on taxation
says that "taxes are defined as being
the enforced proportional contribution
of persons and property, levied by the
authority of the state for the support
of the government, and for all public
needs" The supreme court of Maine
holds that 'the public revenues are q
portion which each subject gives Of his
property to secure and enjoy the re-
mainder. The vast sums of money
thus collected annually from the people
by the general government are used to
pay the salaries of the long line of
officials who make, expound and execute
the laws deemed best and necessary for
the protection of the life, liberty and
property of the citizen. We pay the
president and his cabinet salaries we
pay the members of congress we pay
ministers in large numbers to foreign
courts we pay long line of judges
and marshals of the federal courts we
pay salaries 70 almost countless num-
bers of employees in the various depart
ments of the government-the army,
the navy, the interior, the post Office,
besides customs officers and postmasters
at every turn.
The various and multitudiuous du-
ties performed by these officials and
employees is called administering the
government. But for what purposes
are governments formed, and why the
necessity of administering them Gov
ernwents are formed for the protection
of life, liberty and property. Without
stable governments for such large
bodies of people as are now collected
together and made subject to the
various governments now in existence,
life, liberty and PROF erty would be
insecure and anarchy and chaos would |
rule supreme.
Thus we see that the ever prevail |
ing necessity for the protection Of life, |
liberty and property, is the justification
On the part of the legislature for laying
ta-ss. Every person who is protected
IN person should pay for that protec-
ion by contributions to pay the ex-
1enses of that government which affords
lin protection. Every person whose
is protected should likewise
'e required to pay for that protection.
20 of the person whose liberty is pro.
scted. As to the taxation OF property,
which includes moneY,) the rule is,
hat the subjects of every state ought
0 contribute to the support Of the i
overnment as nearly as possible in :
to the revenue which they 1
enjoy under its protection. G
is worthy of remark that taxes may
g imposed upon either perssn or pro-
erty when within jurisdiction. The {
* may be upon property only, or
pom the person only. The reason is 7
lat property in state can be protect q
only in that state, hence property
ay be taxed in a state while its owner g
ould not be subject to personal tax,
ecause notin the Jurisdiction, AS a t
after OF common sense protection and I
Ixation are reciprocal, for the protec-
on Of the government is manifestly [
le just and due return made by it in L
of the taxes paid, and Z
Irther, it is truthfully said that all a
ersons who receive or are entitled to d
le protection of government, may be I
llled upon to render the equivalent. c,
he power of a state to impose taxes is q
sovereign. one, hence the state has 7
le power to impose tax upon all q
lbjects over which its legislative q
lrisdiction extends. G.
1t may declare horses, cows, money,
otes, mortgages, accounts, etc., taxa o
lie. The legislature of our state is n
squired by the constitution to provide |
y law for uniform and equal rate of i
of taxation. Every man
hould he required to pay upon all his ,
not otherwise exempt by law, {
whether it be money, mortgages or :
and. Land should be assessed in the
county where it is situated, for the
.eason that if the muniments of title
L 4 Il a Il