Savannah morning news. [volume] (Savannah) 1868-1887, 1884-06-22

Editor Morning Nelcs.. The subject Of
taxation has been, in the early part Of
this year, subject for much discussion.
municipal, press and socially, and doubt.
less viii again be with each recurring
| year. Few of our citizens seem satisfied
! with our present mode or basis of taxa
ton, while a still widespread and almost
total dissatisfaction exists as to the
present assessment of real estate.
The specific tax, it is charged, is I'M
just, in that it is the same in amount for
the smallest trader and for the largest
merchant-that is, that a corner grocery
doing business of say 5000 per annum
pays the same license as the BroughtOn
street dry goods man, who does a bust
ness of say 100000 to $150,00O a year.
The tax on stocks-in-trade, it is said,
leads to wholesale perjury. Stocks which
/ could not be purchased for $500, 600 are
returned at 100000, and $4,000 at $7,OO,l,
and $4,000 at 500, and instances might
! be multiplied ad infinitum.
The tax on real estate is said to be based
| on unequal assessments. Property in
I same location. almost next door to each
4 other, and realizing similar incomes, are
so wide apart in assessments, that it is
I doubted whether other influences than
strict impartiality were not at work with
~SSC~NNADH
ments, but of high values, are in some in
stances assessed at one-tenth their pres
ent value, while others are burdened at
the expense of their more fortunate
neighbors.
Again, only the trading and property
owning portion of the community is taxed
at all. The large army of prosperous gen.
tlemen who hold good positions with large
and wealthy firms, living in houses and
paying rents from $500 to s., 200 per an
mum, contribute nothing for the benefits
they receive from the city in lighting,
watching, and general protection to life
and property.
Therefore it is the opinion of many that
the above is the most unequal and in-
equitable mode and basis or taxation that
could well be devised.
No one questions the necessity for taxa
ton. but taxation to be acceptable should
be equitable, should be levied in a manner
as little burdensome as possible, and
should, above all, not be based on methods
which are inquisitorial. This last feature
is one which the mass of rate payers will
always resist or try to evade. Witness
especially the return of stocks in trade in
the city of Savannah. In my few follow
ing remarks, would suggest for the con-
sideration of our citizens a plan for a
basis, which the writer is of opinion is
devoid of many of the Objectionable feat
ures of the present system.
/. The specific tax, or license to be al |
lowed to trade in the city. would sug-
gest that this tax be graded for the mer- |
camille class, dependent upon the rent of |
the store in which the business is carried |
on. For example: A store renting for /
$500 per annum, specific tax $40; for 5000, /
$50; for $1,000, $40; for 81, 400, $50, or in |
any other ratio that might be deemed |
necessary to raise the required revenue.
Abolish the distinction between wholesale
and retail. Wholesale profits are gener-
ally less per centum than retail, and there
is no reason why the specific tax should
be double. The real difficulties of this
method would apply to brokers and other
callings, occupying often only desks in |
offices at merely nominal rent. To in
clude this class | see no method but to tax
certain callings and professions a fixed
sum, as now. The injustice of the present |
mode of levying specific tax principally !
applies anyway to dealers in merchant
able commodities, causing the small trader
to be unduly handicapped in his struggle
for commercial life by the side of his
larger, more wealthy and altogether more
prosperous competitor in the larger store.
ii. For the remainder Of municipal tax
now raised by tax on stocks in trade, real
estate, etc., would suggest two taxes,
viz:
l. A landlord or owners tax.
2. A tenants tax.
Let us first consider the property own
ers' tax, for they have the property.
would suggest that the income derived
from each piece of property be the basis
for the owners tax. Thus, for example,
supposing piece of property brings in
an income OF $1,000 per annum, and the
rate of taxation be fixed for the year at
10 cents on the dollar of aforesaid income,
the owner would pay on that piece of
property, as his share to the municipal
taxes, 500, and so through the entire
To obtain reliable returns of
rents paid, each landlord and
tenant should be required to
make a return of the rent paid to him,
and by him, each beginning of fiscal year.
For houses and stores, owned by parties
living in them, an assessment could be
made based on what similar stores or
houses rented for. not so owned. Appeal
to be allowed against assessment if
thought excessive. Said assessments to
be published each year, as from time to
time they might be increased or reduced.
3. We now come to the tenants
tax. propose that this tax
should be paid by every householder, the
tax to be levied at so many cents on the
dollar of the per annum rental as may be
deemed sufficient to complete the city's
revenue. This tax to be paid by parties
living in their own houses or occupying
their own stores in addition to and as
well as the landlords tax. This would
bring in a large number of persons who
now benefit by the municipal organiza-
ton, but who contribute absolutely
nothing to its maintenance. And the
admission of this extra class to
the privileges of tax paying would, 1t is
apprehended, reduce the per centage or
number of cents on the dollar so low as to
be a burden on none, but would compel a
large number of citizens who dwell in
houses for which they pay $500, $500 and
$500 per annum, to pay something towards
lighting the approaches to their dwell
ings, watching them from burglary and
theft, and the still more insidious element
Of fire.
The writer has no statistics at hand by
which he could compute the rate neces-
sary for landlords and owners tax, or for
the tenants tax, nor is he aware whether
such statistics have an existence. But
once fix an equitable and impartial basis,
and the rate becomes a mere matter OF
Taxation is at all times a
little odious to The average American citi-
zen, but it should not be made still more
so by methods partial in their applica-
ton. oppressive in their nature, and in
quisitorial in their character. CIVIS.
Shirts, open front and back, of the latest
s+vIoc Of RaIsinsrar,s 81 Whitaker street