The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1889-03-31

exe.s szzrr. kz<e><.rx. hower<s. ss<<xx <<u-
sxars<1 " reres fnr1eten. xzgeres Easnr-
reeszsa o. de<saa che ssate II siats ef wsr-
TIE fexrzs keksns - - TIE zsefe eonEcn
prnszesssn Tae ssxs6< srs y<zg E<aesa<II
prokEkztkc srom In soy mansef xtsinx -
Io&rfaa' thels credit III sd " alry iadivfs1.
nj xxsxxe<f0a ~ e<xpontfozt os fspn SUB
se<s bznx - ~ tszsx sas<<<s<e1 10 the aatk
Of an eaxpa1F. ssso<1afien ~ ecrpoxs
tzcn. - hxa izeen staset. kssexysrt sns
legislatures xs< axnassy enpowitrsd % ers-
afe 81 lnttcAssda<s In excas ct tae
ssnDnssx Fixed by the constellation u sAxs
! sf var. 90 % fepel tasastoa. ~ snppress
/ sasurrse<sou. provided atwsys thAt Ne IN
I d<ksesness - sYpsfed % shpst purposes
sa1 10 no ostssx.
] nixxexy eenmonly ofd2tHed that sne
/ Iexfslnfnra shall pfvssde sor ~ sanuss tar
l srfxcse 70 stefsay the estimates expenses
Of the sssse for each fsasr and wneEtyer
! the expen<es Of any rear snAa sxcesd the
{ sscofae, re iexislssurs shat fSeyide for
ievrsrx |. tax for The eususuz Fkns szifs1e-
1 lent with other sources % rsr<nus - ysT
the xeEesener ~ vel - the tsxpenses cf
rseh ensuing year To provide f1r tbs
payrssn. of pablo defsts u 10 further gen
erslsy ordained fhat there *Aai BE- CRESTED
Z sinking fsna which shaft be SUFFICIENT 20
| psy tne accrainz interest On ssssh debt arsd
annually 10 fsztnee tie same
.sThe qualities d&ki1ble. ecouonilcally
sreaxing. IN systenz Of fAxa4t0n. says
John sszert Viii, have been embodied b.
aaanz ssntfh In foa< n4xims or prireiplss
which. having been eoncurrsd In BY sub.
zeeuent writer's, mar Be said 10 hare ee-
come classical The principles referred
| 20 are Substantially a. foisowiI: Oh Tie
sab5erEs Of every state ought % ccnsr1uute
70 tfss szppoyf OF the zoserumefk - neatly
~ possshse ia proportion 20 thei'; respective
abilities. thas il. In proportion - ne rev
euue which they respectively enjoy under
TIE protection OF the state. 60 The tar
which each Individual Ii b0nnd 70 pay
ought 10 be certain and not aybdtrary- the
time 81 payment. the manner OF payment.
! the quantity 70 be paid ought all % Be
clear and plain 20 the contribution and -
eTery other person. (3s Every tax ougns
70 be gessesf 81 the time. or in tie manner
In which IL Ii most likely TO be convenient
for The contributor TO ray t. 10 Every
sax ought 10 be so coasriyed a. 10th 70 take
out and to keep out OF the pockets Of the
people "a litfIe ~ possible over and above
what IL brings Into the pablo treasury OF
the state The last three OF these Insxims
! hardly need any comment With refer
| enee TO the FIRST. however, II may be said
/ that there has always been wide differ
enee Of opinion a. 10 what really eoneti.
tutes equality OF taxation. The prepon-
| Geraues Of authority would sessIa 70 war
rant the statement that equality Of taxa
| ton. a. . maxim OF palifies. means equal
lfy OF sacrifice. II means sppofsioaing the
contribution Of each person towards the
expenses OF government 80 thitt he shall
feel neither more or less Inconvenience
from his share % the payments than every
other person experiences from his- "
| Locking at the matter Ia this light
lit IL obvious that the leyTing of an
uniform tar of aay description upon
rich and poor alike ID violation Of the
principle OF equity Of which we are speak
ing. The imposition OF poll tar. for ex-
ample. imposes IA unequal burden, slight
though IL may be. upon the .itizens Of q
state inasmHch a. IL entails an unequal
sacrifice among those who are obliged to
pay IL. Assuming. moreover, that equal
sacrifices ought 10 be demanded from all.
II II q fact that tnis Is attained, ~ some
claim. by making each contribute the
same percentage on his pecuniAry means,
Assuredly not. A tax Of 2 per cent upon
the property of man who III worth only
1900 involves q greater sscrlnce TO him
than similar tar upon one who Ii worth
100000. In the former case the tax II paid
with fancy that would otherwise have
been exprnded in the ordinary course of
atfairs-in the purchase Of the necessafies
OF life, while in the latter 1t il paid with
money which would either have been ex-
pended for lnxuries or have been added TO
the principal sum as 4 still farther accu-
mutation. A. "a general rale it may be
stated that tax should be ~ levied as to
be paid 40 far as possible from money that
would be otherwise expended In the lax.
nries aud lot the necessaries OF life. To
attain a perfect adjustment of this kind
may not be practicable. Bur this Is no
reason why II should rot be secured as far
as possible. The hrst step % this end Is the
antire abolition OF the poll tax. II has
been said that II the rights oil citizenship
arc not worth the small sam annually im-
posed rs poll tax they are not worth any
| thing. To this IL may te ssplied with
equal force that II these ars not worth
more than this they are worth very Dsfie
The fact Is that these rights are not sus-
ceptlbie OF any apprassene,. - saoney,
nor can poll tax properly be said Co Dc a
i tax paid in the consideration of the con.
ierring Of such rights. II Is a tax ike any
othaf tax 10 be applied 10 tile support OF
the government. and violating rs 1t does the
very 1rst principle OF taxation. II should
be abolished once and for nj time BIZ a
| constitutional enactment Another pro-
vision that would be y further step In the
| same direction wonid be one granting to
every individual immunity from general
taxation 20 the extent OF say 1900. Thar
Is. person owning property 10 the extent
/ OF 1900 ar less To par no state. city or
county tax. 4 person owning property 10
/ the extent OF ssooo to pay q tat upon $1,000,
and 50 on tap the scale. The only result of
this would be 10 relieve penous 81 small
means of the burdens OF taxation and 10
| place them where Of right they beloug--
upon those who are able 10 ssaud them
without sacrifice OF any Of The essential
neeessasies of life. The limit suggested is
to be sure an arbitrary one. bat IL Is sug-
gestion only. based upon the idea that the
man or woman who is actually possessed
OF no more fhan $1,000 In property Of all
kinds can be relieved without injustice 10
the other members OF the community from
the necessity OF applying part of the
scanty income 10 be derived from such an
amour, to the payment OF tases Aaex.
empsion OF this kind could be authorized
by the constitution and carried into effect
/ by the legislature.
The constitution OF Msrvlsud declares
That the lssssns ~ taxes By the poll IL
ErtsYous Ssd 'ffensfye and ought 20 be
prehisitcd. while that OF ohio agslrms
that The ievsing of taxes by the poll is
grieyons aud oppressive: therefore. the
general assembly shall never levy roll
tax for county or state purposes" The
constitutions OF Alshsms. Arkansas. tseor.
gia. Louisiana. Mississippi. South Carolina
aud virginia all prohibit the lavying of
poll taxes except for educational OF char.
/ liable purposes,
u Is generally provided ia TIE conssit,a.
Tons thai taxation shall be ee.nal aud mi.
form throughout the state and that all
poverty shaii be taxed In proportion TO
tAc value, te be sscertained a. directed hy
Law, in a majority OF cases, however. pew,
er Is conferred upon the legislature 20 ex.
smps from taxation property ,,ssa only fer
tnansespAl, edaeas ionsl, religious or char.
sfaese purposes. IN the constitution OF
Arksnsss 4 Is provided thai .sthe general
assembly nasy exempt from iaxstaoa per.
soeal nronefty 10 the saiue OF 800 10 each
taxpayer" A common constitutional PRO-
ytsien Is enc restricting the snsoant OF in.