The Monitor. [volume] (Woodstown, N.J.) 1884-1892, 1891-12-04
o
PAPER WRITTEN BY JESSE BROWN AM
- real AT THE FARMERS INSTITUTE
AT MTIIICA HILL.


Taxation in its broad sense is a very com.
prehensive term; but | use it on this coca
sion only in the restricted sense of public
taxation, which under present conditions
may be defined as the exacti0n of money
from individuals for the public service. In
seeking for some generally acknowl lodged
principle By which public taxation should
be governed, | fnd the first consideration
is its justice, and that this depends on the
manner in which It's product is used as well
as on that fits eIactioD; that whenever
the product Of a tax is used otherwise than
in the service of those who pay it, the tax
is unjust.
l will first call your attention to the need
of measures to prevent injustice in exactibg
direct taxes, one of (which "a more equitable
valuation of property Dur Legislature has
eDdeavored to establish by providing for a
state Tax Commission with power to cor
rect unjust valuations IN n part of the
State, which, as was predicted, is very un-
popular with those who have heretofore
evaded a fair share of taxation. Let the
future determine its benefits. We may fore
see the effects of a measure, may conjecture
It's consequences, but can rarely discover
its final results. Another measure recon-
mended but not adopted, though much
needed, is the repeal of the law which au-
thorizes assessors to make deductions from
valuations, for debts other than those of
record, it being well understood that a
large per cent. OF property escapes assess-
ment through its action. Such should be
assessed in the district where it Is visible
in possession of the debtor. and if il is re-
leased there the district is w~ronged, even
when it is assessed elsewhere. Our tax
law does not require the taxes on debts of
record to be paid where the evidence of in-
d~ebtedress may be, but where the property
is. Tit change contemplated in conse-
quence of the repeal Of this Law would re-
quire no complicated machinery, no severe
penalties, nor the creation of new offices.
Article 7th of the General Act, concerning
taxes, provides "that every person shall be
assessed for all personal estate in his pos.
session or under his control, and where he
is assessed 10 any representative capacity,
he shall be assessed as such with the addi-
ton to his name OF his representative char
acter." The debtor is invested with the
possession and control of q portion Of the
creditors property and should be assessed
for 1t as debtor 70 a named creditor, and
his receipt for that tax should pay as a
partial payment of the debt, IN ANY settle
- 10y nav 4 AAS GtCd3kDI. Il He
debtor is protected in the use of the prop
erty and is justly taxed, and can be reim-
bursed it he ever pays the debt. This
would offer no inducement for anyone to
claim deductions for unreal debts, and
would avoid the difficulty experienced in
deciding which are solvent debtors. But
the great reason we should insist on this
reform is that We are responsible for the
evils complained of. If unjust deductions
are made, if creditors eyade compliance
with an unjust law, we are accessories be.
fore the fact by allowing unnecessary in
ducements for them to do SO. There is
much complaint Of the taxes exacted being
used IN the interest OF a class or a party in-
stead of that of the taxpayer, and our abil-
ity to prevent this depends less on impos-
ing legal restrictions, than on the direct
exercise Of our inherent authority. II the
requires the vote of a majority of the
of a body authorized to represent
the people concerned, TO legalize its action
on any proposition demanding the expen-
ditnre Of money, and a motion is made in