The star. (Reynoldsville, Pa.) 1892-1946, 1893-01-11

ny. sis7, 500 co. tax on writs, s175, l39 90,
fees OF public offices, sl0i,9li %; iniscell Ian
eous, S152 373 95: making in all, $40, 0,74S.-
20, 0S, which with the balance ON hand No.
vember 81, 1891, s6979. .S5i S. amounted TO
tl772S, 6l3 65. The following were the pay.
ments: Department expenses. 81 45l .963 %;
loans redeemed, interest on loans. 81, ,7Si,-
S53 80; charitable and penal institu-
tious. 81 $50 345 81; common schools So 319,
612 0s; National Guard. S553,599 IL sol.
diers home and soldiers orphan schools
sIs2 62s es; State tax on personal property
returned to counties, S5il,779 06 voting
booths and compartments, s5l $50 02; Penn
sylvania State College, S03,7l3 10; misce- :
ianeous items, s6SO7l 81, making the aggre
gate amount for the year ending November
30, 1892, $11, ,727 ,96s 6S, leaving balance in
the Treasury of 81, 000,6 GA 95
THr REVENUE QUESTION.
In our State values chiefly constitute the
basis of taxation. If the two forms of prop
erty, real and personal, are equal in value
under Just system they should equally
bear the burdens of taxation. Real proper
ty is appraised at 81 coo, OO0. 900 for tax pur-
poses;and personal property is in excess Of
this appraised value of real estate. The
whole amount raised for all purposes in the
State. for city. county, borough town,
school and road purposes, is approximately
$40, ,000,0OOof which real property pays
about S30,OO0, 600, and personal property
about 0,000,0 900. Real estate has undoubt-
ediy borne the burden Of the day in taxa.
ton. In order to encourage and promote
the industries Of the Commonwealth and to
invite capital and enterprise. real es ATE, es-
pecially in the form of farms. has beo.Ge 50
depressed as to need relief in more equal
distribution Of taxation. The injustice OF
our system must be admitted by any search
er after the truth with desire to distribute
equally the burdens of government. So
long rs we continue raising our income up
on the basis Of yalues, the injustice of com.
pelling value in land to be taxed beyond
a value in personal property is heavily felt
by many OF our fellow citizens.
repeat to the Legislature former rec
ommendation that a revenue law be framed
by which the entire cost OF the State Gov
ernment should be paid by the taxation up
on corporations and collateral inheritances,
and the receipts from taxes upon other
forms of personal property be returned 10
the several counties to relieve the real es-
tate therein. such system would enable
the State to adopt simpler methods of rails.
ing revenue than the present laws. Much
of the time of the Dauphin country court is
occupied In the construction OF the revenue
laws of the State and the taxpayer. who
ought to know at glance just what the de-
mands Of the State are as 10 his share of the
contribution TO its support, s compelled
very often to engage in litigation and to
await judicial decisions.
The revenue law of 1891 made no mater
ial change i'll our system of collecting the
revenues. II simply, in three or four sec
tons, increased the rate of taxation. To
raise tne s''ooo'VoVor sio'ooo'ooo requir-
ed by the State ought not to be more diff
cult to raise by municipal taxation SIS. 900.
900 or go. 0060 900 required by the city Of
Philadelphia. In that city by the simple
exchange Of bill and receipt the taxpayer
settles his annual tax account. The State
Treasurer and Auditor General could very
readily make up budget for the amount