Morning journal and courier., 1891-01-02

necessary puOIlc Iefeuucs, tlo oislfiputioh | of the tax over the whole community ] would be equitable and in proportion as natures God intended.
 Capital may be driven away and labor | paralyzed by the taxing of capital, but the | land cannot be driven away. The owner | can annually or monthly recover from the | user or renter the tax he has paid on lands | used or occupied, but the tax on lands not | in use, but held waiting till the increase in | population compels its purchase at an ex- | pensive price, cannot be recouped by dis tribution over the people in the form of rents or otherwise. The owner of unprof itably used or vacant lands would be thus tempted to sell for occupancy or use, and thus poor men might get homes and the city would grow in consequence.
 It is claimed by students on the subject of taxation that the taxation of capital and all other personal property is unequal and unjust to the conscientious and truth full, because only the few give true state ments of their personal wealth. One of the commissioners of taxes in the city of New York has recently testified under oath that ssthe taxation of personal property is all most an entire failure; that it leads to efforts, and very strenuous efforts, on the part of capitalists Gall owners of personal property are capitalists) to remove their property beyond the jurisdiction of the city and state. It offers no encourage ment for capital to come here; that the law as construed by the courts enables any one who chooses to so dispose of his personal | property that the tax department cannot reach it. Those who understand the law and can take advantage of it, do so in | majority of cases. Those who are igno- rant of the law and do not understand their rights pay taxes" The foregoing testimony was given concerning the present tax laws of New York which were made for the express purpose of increasing and | equalizing the taxes on capital or other personal property, but resulting, as usual, | in harm to enterprise and labor, and in no corresponding gain to any other property nor to the body polite in morals or wealth.
 It is claimed by investigators that the tax on buildings discourages the erection | of buildings, and that old, small and un- suitable buildings are allowed to remain on valuable city land, because of the fear l of taxes on expensive and more useful buildings, and thus building enterprise, and employment of builders labor, is not best use for the interests of the whole pub lie. Chapel, State and Church streets in New Haven are evidences.
 It is claimed that by the taxation of per sonal property, liberal expenditures in | proper articles of use, or art in all forms, and home adornment are discouraged to the injury of labor.
 That if personal property in city were free from taxation more people of wealth would permanently reside in that city, and there expend their income and invest, or lend, their capital for use there, to the great benefit of labor.
 That much capital now invested in other states or foreign countries would come to the place of security and of freedom from taxation, to the great benefit of enterprise labor and permanent wealth.
 That all mechanical, manufacturing and commercial industries would increase, to the great benefit of labor, the necessary copartner of capital in all such enter prises.
 Any disadvantage or harm attempted to be put upon capital always reacts upon labor, while capital silently flies away to a place of security if not of profit
 | I do not point out nor consider what is sometimes claimed to be the inherent wickedness of forestalling the distribution of land to the whole people, but only its remedy, and the good of the city as a whole.
 Equitable taxation is most surely and easily arrived at by putting all taxation | upon one article of such universal use that no person can exist without its direct or indirect use. Pig iron might be selected as the article, or pig iron and other metals. The taxes, if all of them were collected from metals, would be immediately and equitably spread over the whole commu- nity in just proportions. But the diff culty in taxation upon metals is first that there might be concealment of quantity, and, second, it would interfere with the manufacture of metal goods for export.
 Taxation of land only has no valid ob- jection in equity, cannot interfere with manufactures and labor, and would tend to wider distribution of land and homes among the people.
 But whatever may be the future meth ods of taxation or sources of revenue for the support of local, state or national gov ernments, let us hope that there may be no more collected than is absolutely neces- sary for the proper and economical admin istration of governmental affairs, and that there may be no direct nor indirect impo- sition of unnatural and therefore unjust burdens upon the whole for the benefit of any favored or grasping few.
 Let us all begin this new year in the hope of "A Happy NewYear" for New Ha- ven and all it's people, and each of us with a resolve to do his or her duty towards that result