The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1885-02-27

pie is not concerned with property
ownership, but With it, kind, character
form or use. To charge property there
fore with successful duty is to leave
the proper field of taxation in order tc
regulate ihheritances by a penalty ol
condition which, like ordinary fines.
shall be in the aid of the public treas.
ury II such an imposition upon prop.
erty is permissible and excusable in
time of war or of great financial diff
Guilty, it is certainly unsuted to time
of prosperity and of peace, and is Of.
fensive aud odious to many, and to a
GRE a. extent its enforcement is evaded.
Its repeal is, therefore, proposed
So, also, is proposed the repeal of
license taxes upon dealers in merchan-
disc, because one of the bills submitted
by your Memorialists for consideration
subjects all such dealers to assessment
and taxation upon their property in
warehouse, shop or stoAe, and a license
tax in addition would virtually subject
their property to double taxation.
Your Memorialists pray for the pas
sage of the bill submitted by them,
either in the form proposed or in such
amended form (retaining their subs'an-
tial purpose) as to the General Assem-
bly, shall seem meet, in order that
equality in taxation shall he promoted
aud justice to the citizen more nearly
secured than at present. The one bill
for local assessment and taxation ap-
pli,s rule of equality upon all taxable
property not held for corporate purpo-
ses and represented by capital stock.
The other furnishes additional regula-
tions for the assessment of corporate
stocks aud for imposing upon that form
of property larger aud juster means
of taxation.
Corporate stocks already represent a
very large part of the property within
the State, and new corporations in
great numbers are annually organized,
swelling the mass of stock, and, as be-
fore mentioned, Withdrawing property
more and more from local taxation.
And it is beyond dispute that. corpora.
tions do not pay, in the form of State
taxes, a third part of their proportion
ate share of the whole expense of gov
ernment, general and local The Gov
ernor of the Commonwealth, in his
late annual message, has furnished in
formation upon this subject, which ex
hibits in striking manner the gross
inequality between corporate and iudi
vidual contributions to the support OF
government under our present tax sys-
TEN, as regulated by existing laws, and
to his exhibit of facts reference is re-
spectfully made.
The bill amendatory of existing
laws for taxing private corporations is
mainly directed to two objects First,
to the securing, at slight expense, of
formal and just assessments or valua
tions of corporate stocks through the
agency of the regular assessors and
county officers, the same to be returned
to the Auditor General for record and
use iu his office aud Second to the
fixing of an annual tax rate upon cor
porate stocks by the Auditor General
and State Treasurer, clearly sufficient
for the support of the State govern,
ment and of our system of common
schools. This plan of corporate taxa
ton, contemplates the repeal of taxes
upon the gross eatnings of corporate
companies and assumes tina. their cap
ital stock or shares, justly valued, will
approximately represent their corpor-
ate properly and furnish a reasonable
basis for their taxation.
The addition of the support of our
common schools, as an object to which
corporation taxes shall be applied here
after will be great advance towards
equality and justice in taxation, and
will be an immense relief to the own
ers of real estate in every part of the
commonwealth.
In conclusion, the undersigned, rep
resenting an organized association. mum,
bering more than thirty thousand tax
payers engaged in agricultural pur-
suits, against whose industry the pres
ent system of taxation unjustly dis
eliminates, believe that in presenting
for your consideration this Act ard
Memorial, we are faithfully carving
out the duties of our appointment. As
in duty bound we will ever pray, etc.
Respectfully,
"