The Middleburgh post. [volume] (Middleburgh, Snyder Co., Pa.) 1883-1916, 1893-01-12

ny. Sls7. 500 O0: tax on wr,s Si75. .lSg 90
fees of public Offices sl0iSl4 q. iniscellan.
eous, Slj2, 313 10 making in all, $lO7lS.-
1j' Us, which with the balance on hand No.
vember 30, 1891, 50 g70 S5i %, amounted 10
sl1,12s 6l3 G3. The following were the pay.
ments: Department expenses, $l.45l .O6j y;
loans redeemed, interest on loans Sl.1sI.-
b53 ~; charitable and penal institi-
tions, 81, $50. .3I5 81; common schools 50 379,- |
6i2 0s; National Guard s55l. 500 va sol.
fieis, homeapd soldiess.. orphen. schools
sls2.O2s 9s State tax on personal property
returned 20 counties. S54l,77 90; voting
booths and compartments. S51. $50 o.: Penn.
sylvania State College. S93, ,7l3 10 miscel.
laneous items, SOS, ,O74 ~, making the aggre.
| gate amount for the year ending Novemb ber
80. ls92. $ll,727, ,S6S 6s, leaving balance in
the Treasury of s6,000,6H 90,
TIM REVENUE QUESTION.
In our State values chiefly constitute the
basis of taxation If the two forms of prop.
orty, real and personal. are equal in value
under just system they should equally
bear the burdens of taxation. Real proper.
~ is appraised at 81 0O0, 600 coo for tax pur.
poses;and personal property is in excess Of
tins 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
S4OOOOOOOof which real property pays
about $3),0OO.OOO and personal property
hbOllA FlN,NNNNNN. htul estate has unuOllt.
edly borne the burden OF the day in taxa.
ton. In order 10 encourage and promote
the industries of the Commonwealth and to
invite capital and enterprise. real es ate o..
pecally in the form of farms. has beo.ne so
depressed as TO need relief in more eOual
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 as We continue raising our income up.
on the basis of Values, the injustice of com
pelllng value IN land 10 be taxed beyond
q value IN personal prop rty is heavily felt
by many Of our icl ow citizens
repeat TO the Legislature a former rec.
ommendation that revenue Jaw be framed
by which the entire cost Of the State COY
eminent should be paid by the taxation ~.
on corporations and collateral inheritance.
and the reCeip's from taxes upon other
forms of persona. property be returned to
the several counties 10 relieve the real es.
tate therein. Such a system would enable
the State to kdopt simpler methods of rails.
ing revenue than the present laws Much
oi the time OF the Dauphin country coutt is
occupied in the construction OF the revenue
laws Of the state. and the taxpayer who
ought 10 know al glance Just what the de.
mands OF the State are as to his share of the
contribution TO its support is compelled
very often 10 engage in litigation and 10
await judicial decisions.
The revenue law OF 1891 made no mater.
iai change in our system Of collecting the
revenues. II simply, in three or four sec
uons, increased the rate of taxation To
raise the $1,000, 900 or $1,000, 600 requir.
ed by the State ought not Ia be more diff.
cult to raise by municipal taxation $4,000
0OO or S2O,uOO 600 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
required for the annual expenditure. the re.
ceipts To be dete mined by a millage upon
the value of paid in corporate capital. The
Auditor General could therefore, submit 10
the Appropriate Committee OF the Legsla-
ture calculations showing the States in.
come, based on different millage according
as the state legis ature might determine
the needs of the Government. If the i.syis
lature felt that the existing conditions lie.
manded greater expenditure, the millage
could be increased. IL, on the other hand
the Legislature believed that economy
should be practiced in the expenditures OF
the Government, the millage could be re-
duced.
With such system the tax rate is raised
or lowered in the first city OF the Common.
wealth according 20 the needs of its govern
ment and the condition of its treasury.
Were like system adopted by the State u
would not be necessary to amend the reve-
nue. laws every time II was found the re-
ceipts were not sufficient, nor would there be
danger OF surplus when revenue bill
yielded more than was necessary or antici-
pnted. The milage having been deter
mined, the Auditor General would furnish
20 the tax payer bill. stating the value of
It's paid in capital and the application of the
rate of rnillage applied 10 It, Discounts
might be allowed for prompt payment, and
penalties be imposed for delinquency. Nor
would IL materially add 10 the burdens
- ~ sh. enrno-afiors in the fnrm ~ state