The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-02-25

prevented further action. The difficulties
OF putting such a system in practical
operation are as nothing compared with
the results that would follow from such
reform
There would be no need under the pro-
posed system OF the property owner
swearing 20 the correctness of his assess
ment sheet. On the contrary he would
carefully see 10 il that every item of prop
erty owned by him was duly listed for
taxation. All book accounts of value ex-
isting on the lst day oil April of each year
could be put by their owner in the form
OF itemized statements against his debtors
When the official stamp is placed upon
these they are then in condition to be en-
forced, II necessary in court of justice.
All written evidences of indebtedness
would thus be stamped without the least
Inconvenience and without appreciable
loss of time.
Other reforms in this regard should not
be overlooked. No man should be COM
PEELED TO pay taxes upon what he owes. In
other words the bona fide Indebtedness OF
every taxpayer ought TO be considered in
valung his property for taxation, and he
ought 10 be taxed only upon the differ
ence between the cash value Of all his
property and the amount of his valid in
debtedness.
Again, no scaling of values ought to be
tolerated on the part Of the assessor, but
everything should be taken at its actual
value. An animal or piece OF real estate
actually worth 500, and a note or
mortgage worth like amount, ought to
be valued for taxation in exactly the same
sum. What reason can be given why this
should not be so?
Men complain, and Justly too, OF the In
equalities and injustice of indirect taxa
tion-the method employed by our ma
tional government. But direct taxation is
equally unjust and unequal, and a thou
sand times more demoralizing, unless
every individual and corporation is COM
PEELED to pay taxes on every dollars worth
OF property owned by each, respectively.
Enact some such law "a this, democratic
members of the general assembly, and you
will see the revenues OF the state increased
hundreds of thousands of dollars the first
yea- 1t Is put in practice, and you will
make the day OF listing property for taxa
ton IN Indiana, one no longer 10 be
dreaded by taxpayer or official. 1t is
probable that most men who make false
assessment sheets under our present sys-
TEN, do so, not from choice, but on nc
count of supposed necessity. They fear
that others are not listing all their prop
erty, and in order to save themselves from
paying more than their fair share Of the
public expense. they justify their own
cOnsciences in withO ding part. All men
OF this class, as well as every honest man
in the stat will hail the passage of such
law as public blessing.
The over burdened condition OF the
docket of tine supreme court, also demands
prompt and careful consideration. Courts
OF justice are tho only instrumentalities
by whichsthe right OF the citizen can be
assured. III these agencies are insufficient
in number to afford remedy to the in
dlyldual whose rights are invaded, the
law is Il delusion and snare. The Gre
alton Of an intermediate appellate court is
probably, at this time, the best and surest
way to afford the relief that is now i'm
peratively demanded. | trust I may DO
pardoned for suggesting that there should
be no system OF reporting or publishing
the decisions OF such court. Causes ought
to be decided by it on an examination of
the original papers filed therein, together
with copies OF the order book entries from
the records of the trial court, thereby
limiting the transcript of appeal TO su h
matter only as Is not contained in the
original papers.
IN conc uSlon dIIOW me 10 say lndb L
have been a constant reader CT THE SEN
TINEL Tor the past ten years. At no time
during these years has it been more zeal
Gus in behalf of wholesome leg station
than it is under the present management.
Is editorial columns TEEN with unan-
swerable argument in favor OF redeeming
the pledges of the democratic party made
in its last platform of principles. 1t is to
be hoped that its earnest appeals, in be-
half OF all good legislation, viii be needed
by our lawmakers. and that all of these
great reforms will be accomplished before
the present session shall close.
CHARLES KELIISoN.
Plymouth, Ind, Feb. II.