The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1885-06-11

Among the changes demanded in our Consti
tuition, the question of taxation is among the
most important Taxation generally may be
based on two general principles: First, the
protection ofpersons; second, the protection of
property.
IL a citizen has no property he is protected in
his person, in his character, and in his rights
Thisis very valuable service, rendered by the
government, and it is 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
protection is equal. The tax levied for this pur-
pose is the poll tax or per capita tax. This tax,
under the constitution, can not exceed 81 per
capita, per annum. This is a mere mite COM
pared with the protection that is rendered, not
by any means commensurate with it, and in our
new constitution it should be raised If 1t is
raj sed to 81 it would then be very reasonable
and any man who would complain because he
was required to pay $2 annually for the pro-
lection of his person and rights, he must surely
he very poor sort of man. For this sum not
only covers the protecto to himself and FAM
lily, but, il he has no property 1t also covers the
education of his children. Two dollars poll tax.
therefore, would be exceedingly reasonable
But if tax is imposed it should he collected
from all alike. II any escape paying their taxes,
then the burden of taxation is increased on those
who do pay, just in proportion to the am cunt of
delinquent taxes. But how is the government
to collect the poll tax from those who have no
pro perty? That is the point. 1t is time each
citizen subject to the tax should pay it prompt
ly to the collector without SUIT or trouble But
experience teaches US that it will not be done.
The taxes on property can be collected by sale,
aud the poll tax of the citizens who own proper-
ty can be collected the same way and the expen-
ses 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 will
lingly pays. Some States, 1t is said, put such
delinquents in prison, and hold them until the
tax is paid. While this may he just il is expeu-
sivc and costs the State great deal more
than the tax would be worth. Some States re-
quire that every citizen shall pay this tax before
ho can vote. This seems TO be just and fair as
it operates on all. If man obstinately refuses
to pay the small sum of poll tax required of
him for the support Of the government is it not
just for the law TO say to him, since you refuse
TO perform this small duty, you cannot, while
persistng in this unlawful course, have any
control in the management of the government.
1t therefore seems reasonable that this change
should be made here il the poll tax is not in
creased but If it be increased to g it will be
only just and right The tax on property can
be collected by sale, but there is trouble about
getting fair assessment, and assessment of ali
the property.
Having the counties divided into district to
fix the value Of all the taxable real estate o
their districts, once, say in four years, or two
years, would. il is believed, make decided Inn
provement on the present system. The oul,
lair rate OF assessment Is Its cash value. Thi
can only be reached by taking the average casI
sales as basis or guide in the section in whicl
the property Is situated.
The increased expenses Of this mode az. M
sessment, II IL believed would be amply me-
In the increase of the taxes raised but ever, |
1t only secured fairness to the properly holder
It would be justified There are changes neej
ed in our organic law In relation to taxes. an
D II Is to be hoped that the convention win max
the proper nea-Coresp0ndenes PdlatEa, Ne,e