Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1890-03-27


OF revenue which keeps on decreasing
relatively as wants increase. 1t has in
creased SO that now in any given state its
value is computed to equal, If not greatly
exceed, that of real property. Durirg
the years lSS0-'9o the assessed valuation
of real estate IN New York CITY has ia
creased over $3.50, 900, 900, while that OF
personal property has increased only
300, 600, 600
In the principal counties Of New York
state the amount OF state taxes paid on
account OF personal property III 1884 was
on an average OF less than 10 per cent Of
the local taxes. In Kent county, this
State, according to the auditors last re.
port, real estate stands to personal in the
proportion OF IL toll.
There is no doubt that the present
byatem of State and local taxation does
not conform in practice to the principle
OF equality of sacrifice which Lies ct the
basis of all jast systems OF obtaining
COVE nment revenue. There can Q no
defence for o system which allows the
assessed valuation OF personal properly
often to remain stationary or decrease as
its actual value increases. The property
which escapes taxation under this system
ia that chiefly OF the wealthy class, who
are best able to pay them. No wonder
that farmers and zeal estate owners COM
plain of tax which, pretending to bear
on all alike, places three-fourths Of the
burden aud more upon landed property.
The speaker thought it unnecessary to
explain how that the greater part OF per-
sonai property escapes taxation. Sufficient
to say that it does. Some radical means
OF relief mnst be employed. For the
people OF Delaware it remains to start
and build up more equitable and Just
system by abolishing the present local
tax on personal property, keeping for the
basis OF the new System the existing local
tax on real estate.
The speaker continued in o most de-
tailed discussion Of the subjsct. He was
il favor of abolishin2 the county tax Oh
personal property aud the substitution OF
tax on direct collateral inheritance.
In discussing the question of munich
pal taxation the speaker belisved il the
growing custom Of the municipality own
ing its own gas works, water works, cleo.
trio light system, s1d he was not certain
but that it would bs veil for them also to
take charge OF the street railway Ex-
perienoe has proved that large sans are
gained by this practice. That az q rule
infinitely better public service is rendered.
He cited instances Of several cities where
many thousands per aunum are saved in
these municipal works The excess ia
paced in the public treasury. Municipal
debt is almost eItinguished in SONS
cases. He gave examples Richmond,
Va, Glasgow, Scotland, Belfast, Ireland,
and other cities which have adyantaved
In most substantial manner by taking
the public works into their own hands.
he believed emphatically in the general
principle that it ia better done and the
community Id saved from burthensoms
taxation by following this method.
The secretary next read the following
letter from the Hen. George H. Bates:
WILMINGTON DEL, March 22i, 1900 70
The Farmers inStitdte-G ESTLEMss: Whsu
l received your courteous invitation, TO
participate in yonr discussions this after
noon, | felt that Just now the pressure OF
my professional engagements Waa too
great TO warrant me Ia accepting II, At the
same tima my Interest In the questions OF
political reform which now agitate the
Puolio mind impelled me to promise at
least to indicate by my presence my gratif.
cation a. the Investigation Of the spNiact OF
taxation by tha Farmers Institute. there.
fore regret exceedingly 10 flud myself un-
able TO bs with you by reason OF an annoy
ing, though not serious md position, which
eOlllAes ms to the house to-day,
The prosperity OF the Agricultural inter.
a7ts Of the country is fhe essential basis OF
general prosperity, Oat u the ground
comes all we have In this world In ths way
Of what may By called raw materials OF
wealth.
There IL no subject matter for human IN.
dnatry TO apply Itself TO Xnent what grows
out OF the ground or Il taken from beneath
it- surface. Hence It Ii THAT tie human
race Is depslden, for It's pro-ustity
primarily upon the success OF the owner N
ocoupiar OF the soil Ia developing its ut
most possibilities.
While thJn men oi similar occupations
Wisely associate themselves together tor
the promotion of their common iuterast-,
II sesmi to ms that In the deliberations Of
an Rssoc alton OF farmers ths public ~
large has an especial concern. Far tho
same reason the present depression OF agti.
cultural interests IL lotA.ng less than a
pubic calamity,
when results are unsatisfactory II II our
| natnre 70 look for tho cause 10 tho grlsv
Ance which IA nsArest at hand, and va are
| thus often led TO attribute our Ills 10 n
minor cause lying uuon the surface, while
! the primary cause, AMI the more serious
evils, are concealed below II. This 4eeny
70 me TO be illustrated by the present dis
cuaslon 81 county taxation and tho dis
position to attribute I'd II the present
Anentahle condition Of the farmer haV.
not concealed my opinion thar our system
Of county ROysrum. nt II clmbraus ana ua.
suited 70 the present condition OF eur oSA
county aud unnecessarily gx1ansiya, TIE
( evils complalned al ara dus to the system
and not 10 the Individuals who admiulster
y. In the character aud honesty Of Eur
/ pose OF our officials vs. have b4an forth
uRtA. The present discussion therefore, ia.
4 wolves only the wisdom " the system at tie
\ PRESENT time,
I What ] had hoped to do this afternoon
/ was to urge sou to include IN the scope OF
/ your Inquiry tho whole subj iet OF taxation,
! national, AtatF and lol4i. II ynn gee6 the
/ Whol4 truth, think you VIII ind that the
4 present depression 10 10 farming Industry
I must bs AttIihut3i not TO unnecessary
4 county taxation atone, bat TO faulty sys am
4 OF taxation In the nation, tho State and the
I county. Personally | believe the Indirect
| taxation OF the farmer uuder the Fele.al
| tariff laws II the mot potent factor IN the
1 present situation OF tho farmer, This, how.
ever, being to i great extent a p,trty insa-
1 tipl, should not have ventured To discuss
II II | hsd been Abls to speak TO You.
\ mention 1t only TO invoke fpt the subject
The earnest consideration OF farmers. nor as
p.rtlssns but u the spirit OF trutd seekers.
I II you would examine II thoroughly ami
have It discussed b.fpre you from Doth
points a' v,9W, certainly no harm could be
dona, and you could NOT help LAYING your
relgtion to II Whatever you find It to be,
most clearly defiued.
Then again our state taxation bnars very
hardly upon those other Interests ~ men
who stand sids by sids with you 10 p.o.
noting the general prosperity. Their aug
cess helps you as your depression "a a drag
upon them. Therefore you are ia argatai
that Justice shall be done to them. Our
present revenue Laws hnSe long needed
careful revision. When the Legislature