The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1889-03-29
Taxation Practically Considered.


II is 70 be taken for granted that, In considering
any propositions for the amendment OF the law Of
taxation, c approach the subject as practical men,
reasoning with practical men. The first questions
which any really practical man would ask, when a
scheme of taxation Is propoundcd or an existing
scheme is sought to be justified, are surely: "s It
practicableG' "can IL be made to work success
fhlly?' And Il Is TO this inquiry that we will first
address ourselves. II anything in human expert
ence, as applied TO methods OF taxation, Is settled,
II certainly Ia the feet that taxation upon personal
property neycrcan be made n success. Taxes can
DC raised from personal property, no doubt for
large sums are thus raised, but that they cannot
be levied with any reasonable approach 10 aCcu-
racy or equality Is demonstrated. not only by CON
elusive reasoning, but by the more conclusive tact
that they never have been thus levied. II Is not for
want of earnest and long sustained effort that the
failure OF this system Of taxation has come 10 pass.
For centuries the effort has been made; and for nj
least six centuries II was backed by all the power
Of a Government which commanded the whole
civilized world aud which armed It's taxgAtherers,
not With the pallry weapons OF oaths and penal
discriminate search, tho lash, the rack. the thumb.
screw, the gridiron and the cross Men were
~FLoGGED, BRoILED, SOLD INTO SLAVERY,
and cruclded to compel them to account for their
Invisible property; and YET the more they were
tortured, the mOrc they concealed. The Roman
empire fell TO pieces under the pressure Of this
vain effort 20 reach personal property by taxation
The same thing was attempted. az a later period,
ia NNtAAhk WIN ~ dNMNs ~ AulANu VIII ANNNus
They could be robbed and murdered, but they
could not be regularly taxed. No amount Of per
s%ecuiion and torture suflcedto secure information
ns 70 thclr wealth, such AS would lay the founda.
ton of any uniform TAX.
That which all he tremendous power Of Rome,
In It's gmndest day.. failed to accomplish; that
which the informal fortunes Of Spain could not ac.
com lish when IL bcheaded hundreds, burned
thousands and mastered tens of thousands lei.
ting loose a brutal soldicry In the vain struggle 10
tX the Netherlands the American people arr still
apparently convinced that they can ACCOMPLISH
by distributing blank forms, administering long
olths and threatening penalties OF 20 per cent
HON TAR thcy have succeeded, the present Governor
OF Ohio has set forth ia repeated message. ~ the
Governors Of New YORK have for many year. set
forth In heirs Their complaints have become
monotOnons In their uniformity. Nothing.
Indeed, has been added To the sum 81 knowledge
on this poiut since the calm aud detailed report oi
David a. Wells TO the New York Legislature IN
ISL. in which the experience Of that State aud
many other States was luminously set forth. and %
was made clear that taxes on personal property
were nowhere equally assessed or efficiently col
lccted.
THE -DEMoRALizfNG EFFECT OF TAXING PER
soNAL PROPERTY.
The result OF the wido spread maintenance of
these taxes Il 10 I'LL the laud with liars and pcrlur
onS In some states, the business Of perjury l.
mostly confined TO the assessor who regularly
make returns which they know to be false, but
cannot make true. In Others, such a. Ohio, Yer.
mont aud Connecticut, perjury Il the business OF
the taxpayers. Their scrupulous conscicnccs. In
liuul chft., uhu a way oi escape hN Omltiug, IA
fact. to take the oath which they sign. aud they
~. innocent Of everything except lying. The
dcltc1trly conscientious get some one to sign for
them; aud where an oath Il absolutely required,
a considcfatc notary ccrtilcs To the oath
before Il Is TAKEN after which. OF coursc. II
Il not taken nj all. ON surveying the whole
hcld. however, ones faith Ia American truthful.
ness u checfcd. aud We entertain lnrecr hopes for
me tntutc OF humanity. For Il appcars that. where
TIE blanks ac diligently cinculaicd aud the oath
lnst tel upon, the average man viii Wturn 10, N
not -. pei cent Of his invisible propcriy whereas.
ia the alsehoe ~ this appeal 20 piriy, he will ~
lean reverence for the sacnedncss OF the oath r..
minds one Of the famous Yankee who. hearing hif
father accused az having falsely warranted the
quality ola tribe aoid Tor twelve and n half cents.
replied. "Nu. the old man would never tell % lie
for nincpcncS though be would tell eight Of en-
for n dollar