The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1892-07-29
Speech Of A. L. Fritz,
IN THE HOUSE or REPRESENTATIVES,,
APRIL eth, 1887, ON THE Equal
lzATioN or TAXATION.
The bill passed the House, bu, was
defeated in the Senate.

| iSlSdNOb iii NliC COHdtGs
MR. FRITZ. Mr.. Speaker, the equal
izatior of taxation between all classe!
of persons and all classes Of propert,
is a subject worthy of the consideration
of this House. Session after session
of the Legislature, petitions and me
morals have been presented from al
parts OF the State, and perhaps more
requests have been made by the peo
pie of this Commonwealth for change
in our system of taxation than for any
other object. The farmers and rea
estate owners in my section of the
State are almost unanimously in favor
OF some measure that will more equal
ly divide the burdens of taxation.
therefore ask the indulgence of the
House for a few minutes upon this
question. While it will be admitted
that it is impossible to make an exac,
equalization Of taxes upon persons and
property, no one will deny that there
could be more equal division than
our presetn tax law gives US.
There is no subject before the Leg.
islature that more directly and deeply
interests the people than taxation. 1t
cannot be denied that great inequali.
ties exist. The burden for local taxa
ton for county, school, poor and road
purposes falls almost entirely upon
real estate. Unequal taxation, and
other determinations has greatly de
preciated the value of farm land and
real estate in general in this Common
wealth l have heard it said that if we
do not exempt certain classes of per-
sonal property and certain industries
from taxation that they would be driv-
en- out OF the State-I might say out
of existence. But there is another
class of taxpayers that these burdens
fall heavily upon-more heavily than
any other in the State. | mean the
farmers and real estate owners. Ac-
cording to the Constitution of the
State "all taxes shall be uniform upon
the same class of subjects The bur
dens of taxation should be equalized
between all classes of persons and all
classes ofproperty, The high and low,
the rich and poor, should be taxed in
proportion to the valuation of their
property.
The capital of the farmer and real
estate owner is taxed four or FIVE
times as r"Ich as the capital of corpor-
ations. This is certainly an unwarran-
table and unjust discrimination, op.
pressive to real estate, and contrary to
the spirit Of the Constitution and nat
ural equity. 1t would seem, if any dis
tinction we're made, that it should be
in favor of that form of capital that is
most productive-in favor OF the hard
working, laboring classes of this Com
monwealth. But all that We ask is
there should be an equalization, as
near as may be, Of the burdens i'm
posed on each form Of property. The
farm lands and real estate in general
are suffering today from the onerous
burdens of taxation, and the cry for its
relief comes to US from a class in the
community whose appeals should be
carefully considered-the owners of
homes and the tillers of the soil. The
irregularity is too great against the
large majority of taxpayers of this
Commonwealth-the farmers and la
borers-and a change must come soon-
er or later.
Those who have made the subject
study, are almost unanimous in the
opinion that corporate and personal
property has not and does not bear a
fair share of the burdens of taxation.
Hon. ]. Simpson Africa, Secretary of
Internal Affairs gives the total value
OF real estate in this Commonwealth
at one billion, six hundred and ninety
seven million dollars (I,6e7, 900, ,ooo.) J
The total value of personal property,
which is far below its real value, is one
billion, four hundred and sixty-three
million dollars (xI, ,463, 900, ,ooo,) which
includes corporation stock, corpora
ton loans, national and State bank
stock, county loans, municipal loans
and money at interest, But there are
other classes of personal property that
are not included in this list. So that
the estimated aggregate value of per,
sonal property is equal if not higher
than that of the real estate. The Au-
dltor General claims that there are
four hundred millions of dollars held
by corporations that is not returned,
and for which no tax is paid. This sum
added to the figures just given shows
that the value of personal property is
more than two hundred millions of
dollars greater than the value of real
estate. The estimated total tax paid
on real estate in this Commonwealth,
is thirty millions, three hundred and
ninety five thousand dollars $50, 3o5,.
ooo), and the estimated total tax paid
on personal property is FIVE millions
nine hundred and sixty two thousand
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