, 1889-09-25
JSo. y. CARROLL. Editor.
THE NATTER OF TAXATION.

THE MATTER OF TAXATIOM.
There is scarcely any doubt that the
most preplexing question which coniroats
the constitutional convention is the ques-
ton of taxation. Statehood now seems
much more feasible than it did, and at the
threshold we are confronted with the very
practical question Of how We are to meet
the at least doubled expenses, upon a val
uatiou which now barely ekes out existing
expenses. OF course il has been the ex
p%erience of other territories that statehood
largely assisted in their development and
in attracting capital to them, but it takes
a few years to bring about a fioodtide OF
prosperity, and in the meantime reliance
must be placed absolutely upon our own
resources. plus the natural increase due
to the individual efforts Of our own cit zenf.
One of the ways proposed to bridge
over the temporary emergency which ls
liable to arise and perhaps permanently
lessen the taxation in other quarters, is to
place a tax of a few cents on each ton OF
coal mined. 1t is argued in support of
this scheme that the entire taxation for
coal operations IN this territory does not
lay the salary of the territorial mine in
spector; that men In the mercantile BUSH
ness very often are taxed excessively and
always regardless of whether or not this
tax is added to the price Of the goods
sold. like other running expenses, and
therefore eventually tails upon the con-
umer
1t does net seem Just of course that
owners of coal mines should be taxed 30
lightly while taxation falls so GENEROUSLY
upon the shoulders of all other classes
of citizens but at the same time it is
ridiculous to say that the taxes collected
from the coal mines are insufficient to paw
the salary of the mine inspector. 1t
must be taken into consideration that
these mines employ a large number of
men, that many of these men wi
property upon which they pay taxes and
that many mercantile houses. which also
pay heavy taxes, would not be in exis-
tence but for the coal miners to whose
trade they principally cater.
At the same time it is not just to the
other property owners that the coal
miners should escape so lightly as they
now do. We have not heard any valid
reasons advanced why they should 2racti-
cally escape taxation while men in all
other classes of business ere taxed at a
figure somewhere near the value of
their possessions.
But isn't it invidious to single out one
producing industry and leave all the 9TH
peculiar in a state constitution, the pro-
visions OF which it is always difficult to
modify or wipe out, to not only specifically
single out coal mines for taxation but to
absolutely and perhaps immutably fix the
taxation upon every ton Of coal mined?
The reason assigned for singing out
coal is that the other Industries of this
nature are not yet producing anything.
Nobody knows what they may do in a
few years and the output of gold. silver,
copper, lead, building stone and oil
should therefore be taxed as well as coal.
The constitution makers should play no
favorites.
A fundamental law should Re a general
law. There are circumstances which
might render it gross injustice to tax the
tonnage so much or so little. 1t should
therefore be within the province of the
legislature to change tho taxation as cir
cums;ances may warrant, while the con-
stitutional convention should provide that
all such industries should be taxed.
The question is a per2lexing and many
sided one. We sincerely hope the mem
bers OF The convention will consider the
matter carefully and in all its bearings SO
that they may go before the people with
wise provisions on the vexatious subject
of taxation.