Grand Rapids morning telegram., 1885-05-07

10 n a fundamental principle Of pOlitl-
cal s..enoe that the State has a right 10
exact from IT, members contributions
sufficient % pay the expenses incident 70
the support of tho government, and the
proper discharge OK public functions.
Cpon every citizen who shares the bene-
tits and protection ~ the government
deyotea the reciprocal daty 20 contribute
his proportion Jo the public burdens
When al do tins the burdens are equally
distributed When any fail u contribute
their portion it makes the distribution
unequal and Impress upon the other
members extra burdens. It Is a matter
therefore of sound public policy and
common falruess that the State should
have the power % apportion taxes SO they
shall rest equally upon the members.
THIS power IS inherent Ia the very nature
20 political existence. The State should
also have the means b make the purpose
implied ln the power sfectuaL The law
~ taxation involves several cardinal
principles. First tax can be imposed
ouiy for a public purpose, Seoond-lt
must oe levied by some competent au-
thonty THIRD IL must be levied by
some method by which all shall con
tribute their proportions according 10
some uniform rule Fourth The State
hg.s right to compel payment by those
who default IN meeting their assessments
at the time fixed All ot the provisions
of the laws ot this state. constitutional
and statutory. rest upon these we'll 49,
tabhshs-d pF1 lciplss Several methods OF
raising revenue rs available 20 every
sovereignty II may be by tax upon
business or products. upon property ac-
coriing % its value, OF a tar levied per
capita The pohcy of thus commonwealth
FOR many wears has been the raising Of
the necessary public revenues by tax
upon real and personal property accor'i-
iux t. It's yallie. No fault Is found with
TINS and mo- change is proposed No
,omplaint ia made ot our laws that they
authorize the ievylng ot taxes for other
for the making of assessments - IN It's
general pb,n "A good perhaps "a can be
desired The great majority of our cltl-
gems pay their taxes promptly. There are
cases IN which people cannot pay At the
tne provided. bat IN sucb cases the long
period allowed hy way q redemption
usually arorls relief There IL a large
class. however. who 10 not pay and who
DO noe intend to pay II they can avoid Il.
Their coudnct simply asids 70 the bur
dsns Of tboss who do paw and makes
them bear the share ~ these desd-beads
in ad.htion to their own. It is unfortunate
that courts are so extremely technical and
strict IN respect 81 TAX proceedings that
rhs,ss Who are Inclined to escape payment
tlo So m almost every oase IN which a tax
Is contested Tn very fsw cases are there
ans substaaiiatsd objections. lt Is easy
enough in a nert0rious case - grant re-
hef. A. where a tax r. paid and the pro1-
srsy IS so.I by mistake. or property y
tuiea assessed Indeed the iaw itself
provides a remedy without recourse to the
s.onrts f1 su-h cilses Courts seem - ig
,ere che fpct that ia aur political system
tbe greatest protection 10 taxpayers hes
in the fact that those who svy the taxes
usually pag a part themselves Instead
oi insisting upon every technicality 70
defs,sf a tay shouid be sustained. and
heii void only where substantial wrong
appears Property owners should pay or
te n,asle 81 gag fheir SHARE ~ taxes. The
biaforv ~ tax cnses in this State IS no
excephon to the general rule The nam.
in,iee.f vs. may saT tbe enlv tvubie. uu-
,lsr ths new tax law IS that ~ i~s2 eona-
s,ences with the disposal of lands upon
vhach taxes ara eot paii The desasion
~ TIE irul.<es in -sses brought uPon that
law Iea4es everything in confusion. Tn
8,,ul,ne with the question. however. sne
T.s~slatura rves little hope ~ relief
or.. s-sat trnutie IN ste past has heen
sha everlasting tsnkaring ~ TAX laws The
..ommsn-aense policy would seem - 10
=, -ari.lls mend and srrruehtso re lav
n ,he ~.ap--is vherein praetie"l esper-
~ raraalsai necessity. EVERY ieg'7-
however. when caiied qp'n = ''se
slzspest 81 taxes ssena 70 INNS
ss.r .iaun everything bsI'it
me AZ the wsry besin-