The Palatka daily news. (Palatka, Fla.) 1884-1888, 1885-05-22
The Constitutional Convention

The Constitutional Convention.
NC3IEEKIN, FLA, May Goth 1885.
Editor PALATKA NEWS:
Among the changes demanded in our
the question of taxation is
the most important. Taxation
generally may be based on two general
principles. First, The protection of per-
sons, and second. the protection of prop
erty.
If a citizen has no property he is pro-
tected in his person, in his character and
in his rights. This is very valuable ser
vice, rendered by the government, and it
is fair, just and necessary that each
should contribute annually a reasonable
sum to the support of the government
for this protection. In this taxation
should be equal on each, as the protect
ion is equal. The tax levied for this pur-
pose is the poll tax or per capita tax.
This tax under the constitution cannot
exceed one dollar, per capita, per annum.
This is a mere mite, compared with the
DAOlSbttOIl lAitO ID tCALbG1Gbs 4lOt BS ttti
means commensurate it, and in our
new constitution it should be raised. If
it is raised to 50 itwould then be very
reasonable, and any man who would
complain because he was required to pay
50 annually, for the protection of his per-
son and his rights, must surely be a very
poor sort OLA man. For this sum not
only covers the protection of himself and
family, but if he has no property, it also
covers the education of his children. 50
poll tax, therefore. would be exceeding
ly reasonable.
But if tax Is imposed, it should be
collected from all alike. If any escape
paying their taxes, then the burden of
taxation is increased on those who do
pay, just in proportion to the amount of
delinquent taxes. But how is the gov
eminent to collect the poll tax from
those who have no property that is the
point. 1t is time each citizen subject to
the tax should pay it promptly to the
collector without suit or trouble. But
experience teaches us that it will not be
done. The taxes on property can be col
lected by sale, and the poll tax of the
citizens who own property can be col
lected the same way and the expenses of
the collection added, but in the case of
the individual who has no property there
is much difficulty in getting the tax,
unless he willingly pays. Some states.
it is said, put such delinquents in prison
and hold them till the tax is paid. While
this may, be just, it is expensive and costs
the state a good deal more than the tax
would be worth. Some states require
that every citizen shall pay this tax be.
| fore he can vote. This seems to be just
and fair as it operates equally on all. If
a man obstinately refuses to pay the
small sum of poll tax..required of him fol
the support of the government, is it no
! just for the law to say to him, since you
refuse to perform this small duty, you
cannot, while persisting in this unlaw
full course, have any control in the man
agement of the government.
1t therefore seems reasonable that thi
change should be made here if the pol
tax is not increased, but if it be increas
ed to two dollars it will be only just anC
right
The tax on property can be collected
by sale, but there is trouble about get
ting fair assessment, and an assess
ment of all the property.
Having the counties divided into dis
tricts to fix the value of all the taxabl
real estate of their districts, once, say i
four years-or two years, would, it is be
lieved, make a decided improvement o
the present system. The only fair rat
of assessment is its cash value. This ca
only be reached by taking the averag
cash sales as a basis or guide in the sec
ton in which the property is situated
The incre ased expenses of this mode {
assessment, it is believed would be ampl
met in the increase of the taxes raised
| but even if it only secured fairness to tn
property holders it would be justified
/ There are changes needed in our OIL
ganic law in relation to taxes, and it i
to be hoped that the convention wi
make the proper ones.
CITIZEN.