The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1886-05-14


work or lator done" is clearly viola
ton of the ninth article of the Consti-
tuition. This belongs to species Of
class Legislation that has become very
common-more common than com
mendable-the object of which is to
favor a particular class at the expense
of the rest of the community. SO far
as such legislation affects the question
of taxation, the Constitution has put
an end to 1t. There can be no more of
it, Nor should there be. The Con.
stitution protects all classes alike. The
poor and the rich equally enjoy
its benefits and all must share the
burdens which it imposes. However
popular such Legislation may be, it can
not be sustained under our present
Constitution.
But for this vice we are not required
to declare the act of 1885 void 1t will
be the duty of the assessors to assess
and return such bills or notes the same
as other moneyed securities in the
hands of individuals.
We have some trouble with the ninth
section of the act. 1t provides, as be-
fore stated, that, when no return is
made under the sixth and seventh
sections. the assessor shall make the
return of such taxable person, "esti-
mating the amount from the best in
formation at his command to which
estimated return the proper county
commissioners or boards of revision
snail add so per centum, and the ag-
gregate amount so obtained shall be
the basis for taxation. The plain OBJ
ject of this particular provision of this
act was to make the people honest and
keep them so. 1t was intended to
compel each taxpayer to disclose to the
assessor the full extent of his personal
estate and avoid the unequal burdens
which have been laid upon the should
ers of some personn by the neglect
of others to return the full amount
of their property. No legal OBJ
lection can be made to this. If the
state has the right to tax moneys at
interest in hands of her citizens, and
this can not be denied, she has the
right to know to what extent each citi-
zen holds such property. The State
imposes this so per centum upon the
taxpayer as a punishment for his de-
fault in not making the return required
by law. If no appeal were allowed to
the action OF the commissioners in add
ing this penalty it would be Serious
question whether the act could be sus-
tanned 1t is one of the fundamental
principles of English and American
law that no man can be condemned in
his person or property without hear
ing. But the act expressly provides
that the taxpayer may, on or before
the day fixed for appeals, go before
the commissioners or Board of Revis-
ion and present his reasons under oath
for his failure to make return, when, if
satisfactory to the commissioners or
Board of Revision, they shall substi-
tute the taxpayers return for that of
the assessor, to have the like effect as
if no failure had occurred.
The opinion concludes sour entire
revenue system needs to be remodeled
in accordance with the new Constitu-
ton. 1t has been for many years
disjointed system, subjected to fre.
quent and arbitrary changes, in many
instances loosely and obscurely worded
making its construction and enforce
mept, matters of no sligh. difficulty, To
recast it now in entire harmony with
the organic law is a serious matter. 1t
will require the ripest experience and
the highest wisdom. Now that the at
tention of the Legislature has been
called to it, we have no doubt that the
wisdom of that body will prove equal
to the emergency"
The decree of the lower Court, which
dismissed the bill and refused the in.
junction, is therefore affirmed and the
appeal dismissed. A similar decree
was entered in the case of Sandersou's 8
appeal from the Common Pleas of
Lackawanna County, which raised sub
stantially the same question of law.