The Democratic advocate., 1889-07-06

C0MMUNICATED.I
Is the Present System of Taxation
Unconstitutional, Unequal and
Unjust



Allow me to pen few thoughts on the present
mode OF levying taxes in this State. In the first
place the advocates OF the present system seem TO
entirely forget and to utterly ignore the fact that the
Constitution the State is supreme, and that it Is
over and above any legislative act much less con
tract made By two individuals The fifteenth sec
ton of the bill of rights (the only authority, the
foundation and basis of all taxation) says that
"rg Ueyson should contribute in taxes according to
their ,rorth in real and personal property. What
right than has the Legislature much less two indi-
viduals to make a contract which is in direct con
fict with and direct violation Of the p!ainest pro
visions Of the constitution 1t is not tas some of
our wiseacres suppose question of usage, custom
or convenience. The questions to be answered are,
First Is the present mode or system of taxation
constitutional second. Is it right 70 compel any
pcrou to pay taxes on that which has been lost in
addition TO making them pay tax ON that which
they do not own? Third Is not the present mode
of taxation Just as injurious 70 the city and state as
il is unjust to the houseowner the owner of the
leasehold INTEREST
The question of usage custom, or convenience, or
even of public policy, has nothing whatever TO do
with the plain wise and just provisions Of the con-
stitution Can there be but one honest construction
put upon the 18th section Of the Bill Of Rights 1t
certainly never was intended by the trainers of the
.
4 to nav a tax on jim Smiths property or that Tom
Johnson should be taxed according to Jim smith 5
worth The constitution means just what it says,
viz. That rrr4y person should contribute in taxes
according TO sfr aJra ,eo and not according 10 tss
,eortb Of somebody ols1. Now, one other thought
most if not all OF the ground rents which have been
created In the last ten tfteen years, do not rep
resentthe real value OF the ground that is leased
In most cases the ground is actually leased at two
and quite often at three times its real and actual
value The largest part or proportion Of TIE value
{ OF the ground rents recently created. are in the
house or has become large part Of the lcasehoid
interest The owner. therefor. Of the supposed
ground rent is not only not paying any taxes on the
value Of the ground or ground rent as represented
by the real aud actual value pf the ground, but be
il ais, foi paving tax On ihc largest part Of tho
value Of the gruund rent which in reality Is ia the
bosc or has been absorbed s the easebad interest
Ifths owners ground rents are assessed according
10 the nal value Of their rents. and they are con
pcled 20 pay tAxcs according 20 t,aE t7'h ,as ihe
i fratners % the Constitution plainly intended they
should and theu the owners Of TCais are compelled
t8 ali hack on The contract og covenants made So
the leases with them FOR the taxes paid. then and
not Til theu will both the esshold iBietes; aud the
value OF ground rents bc restored % an equitable
T cqufi{hrsuui consistent with tie Constitution and
the usury law of the state. The leasehoidcFs and
hoseownsrs arr standing on the solid granite roei
ofiussice aud equity % AL. when they simply ssk
sha. me Constitution ia letter ana spirit shall ls
carried 9ut in good faith. They want privileged
charac,ers in this country. They want 10 elas
lf-sislaflou They VII be the judges Of any iucoa
F ventance thatwi f8ilsw the carrying out of ihc
Constitution. Tax aIl. Eycmpt none. Is the text
aud We inteud % azhs Is oat on that EHc Lei ~
advocates OF class legislation ausweF the question
j. s. constitutional q Tax pe7'sts according o. thci
worth Don't evadc thr real ggestiaa e issue. Auf
&c; ur false ISSUE on a question Of usage, custom
OF convenience or fs1sc symPathy for The paoT lcss
holder The hoGsc1wucs viii take cAzr ei hitnsei
V II Ftlie constitution ts aaeyed and carried out Ass
The thousands Of loasaho,ders aud hogscosaesl
Whose entire I.c savings ,invrsei ia hamhis BONES
have tseu cste uq bytae ETiniEg process q the so'i
,axsblr ground rcnt system whether they taink u,
sr5nssa Fens syssclu d bcagacal io ihem or u0t q
Aeneais thrsc who rcoc5ve uai ihase b. lose thsl
Al by sh.s grinding p-uers,- ! have ucyeT Eae~g
Of any ferssn being tcucated bsc E1asr OF lease
hali inicrr-f Was caien W - thc egnet ci an iFr
ds-eusablc Ereand rcnt if y pgSsihie tlet "a 81
may la beneGtea By beinx gr}asfiy taxed eaf @
existence bar 3aabg & very maca. - irast hav'
never heard ~ such ease sinee wrllihs t,u allow
ny attention has hzcn called % tAc fact that
friend DO owus a Frapsrtr IN The s!iy was taiaes
and assssssssi ~ siSes41q was esapel,ri i'lrsssa
misfortune % barfoW aa3 Qgtgassi it iaF s. 's =
he hiss bccn paying gadfT oar AZ lAaa ~ HiAi'
thrr ssseu vesrs The saxes ga an assssacat e5 SIS
uass whea ia rc1ilty h.s catre tnsert il tie saii
property Is only wesfa ss'ooaa .Nau Jhr gacs'is'r
3 do tae 0Wncr of tbs mortgage ~ tbs ownvr q
tbs property ray sAx ancossilos - their Wor;h
stiak g. thf text daai vvadc TIE uCsl issue Il i;'
present system % sagatisn constitutional
HfNfaars Esgf f-is 49,. tt&E tlsrt4ls-