The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1892-07-29

| an intelligent and ineligible shape 1t
is difficult to determine in many cases
what law is upon a given subject. For
hfty years acts have been repealed,
and others have been amended,
until too frequently no one can tell
1 what act is in force and what is not
Others have been drawn in great haste
and amended when almost on final
passage, and at times the amendments
contradict the terms and intent of the
original bill. To codify and put in
proper shape these acts Of Assembly
is no easy task, but the demand is al.
most imperative.
Under these laws more than thirty
five millions of dollars are annually
collected. and they personally affect
every citizen Of the Commonwealth.
In many cases they are worse than
the laws OF a certain Roman Emperor.
His were printed in letters SO small
that they could not be read from the
street Ours can be read without
difficulty. There is no trouble with
the type, but they are so conflicting in
terms, and so obscure in language,
that eminent judges differ as to their
meaning, and the average lawyer and
taxpayer is lost among their mazes.
A more just, intelligent and consistent
system, distributing the burdens of
taxation more equitably between cor.
porations and individuals, could GER
tainly be adopted No subject more
deserving is before the mem bers of
the Legislature. Mr.. Justice Paxton
in II w. N. c., ASS, commenting up
on our tax laws. says: "Our entire
revenue system needs to be remodeled
in accordance with the new constitution
1t has Eeen for many years a disioint-
ed system, subject to frequent and
arbitrary changes, in many instances
loosely and obscurely worked, making
its construction and enforcement
matters of no slight difficulty. To
re-cast it now in entire harmony with
the original law is serious matter"
Now, Mr.. Speaker, no one will deny
that great inequalities exist and that
some change should be made in our
system Of local taxation, so that the
burdens of local taxation upon real
estate will be somewhat removed. III
the corporations and other personal
property are paying at the present
time one.fourth or one-ffth as much
tax as real estate, according to the
valuation of each class of property,
there should be no objection to the pass
age ofa law that will make more equal
division. II the real estate is paving
four or five dollars tax to every dol. |
lar paid by corporations and other
personal property, and the valuation
OF the one class is about equal to the
other, is it reasonable to object to a
change tn the system of our local tax
alton? Why, sir, some Of our cor.
porations are almost entirely free
from taxation, while their net income
is from two to ten times as great as
the income derived from real estate.
Is it any wonder that real estate has
been depreciating in value, and that
the owners are pressed down with the
burdens Of over-taxations and other
discrimination Where one class of
property is compelled not only to
bear its own burdens, but the burdens
OF all other classes, is it any wond.r
that there is a great depreciation in
value.
All classes Of property should pays
as near as may be, its snare of take
for all purposes of this Common.
wealth; or, at least, our present sys.
TEN OF local taxation should be
changed so that there will be. as
near as possible, an equal division &C
cording to the income or value of the
respective properties. Judge Pax
ton. OF the Supreme Court, said, in
his opinion on the tax law 1T is, per.
haps, vain to expect that any system
OF taxation shall produce exact uni.
tormity; it is, however, both reason
able and possible to lay the taxes in
such manner that substantial Justice
and uniformity shall be the result"
l am not here to defend any par.
ticular class Of property or persons,
but l wish to treat all alike. When
see and know that there are un.
reasonable determinations against
certain classes, feel it my duty to
advocate some measure that will have
a tendency toward remov ing the
Objectionable features from our
present tax laws.