Sullivan republican. [volume] (Laporte, Pa.) 1883-1896, 1893-04-28
alton of real estate, which is, in this

dtiOu VI lcui C5hutS, WhiSh 10, III tuic
county at least, the most important
subject of taxation. In this classi-
flication are included not only farms
and houses and lots but such prop
erty as mines, and the factories of
manufacturing corporations. All
these are taxed for local purposes.
The next class includes all tang
ible personal property, and this is
taxable for local purposes, like real
estate. This covers very large
field. All horses and cattle over
years old, all sheep and swine over
l year old, all pleasure carriages,
hacks, etc., all merchandise kept for
sale, all boats and pleasure crafts are
included in this class. Personally
to the amount of $500 is exempted
from taxation. Household furni-
ture in actual use, unsold products
of the farm, mine or mandatory,
and tools of trade are all exempted
from tax, as are horses and cattle
under four years, and sheep and
swine under one year.
All moneys and credits, such as
judgements, mortgages, notes, etc.,
are subject to tax of four mills on
the dollar for county purposes.
All property of transportation and
transmission companies are taxable
for State purposes at the rate of two
mills on the dollar. The rolling
stock is to pay ratable proportion.
depending upon the number of miles
of road which the company has in
the State.
Banks and savings institutio ms
may pay tax of eight mills on the
par value of their stock, and this
will be in lieu of other taxation. It
must be paid to the county before
March |, and if it is not the officials
of the institution must make a re-
port Of the stock upon which the
accessors can levy an equivalent tax.
Private bankers and incorporated
banks are required to pay 10 mills
on each dollar of their gross earnings.
Every citizen above the age of 2I
years is subject to poll tax of 81 .25.
Prothonotaries, Registers and Re-
corders, and Clerks of the Court are
required to pay to the county 80 per
cent. of all they receive above the
sum of $4,000 after paying clerk
hire, rent and other necessary Office
expenses. They are also authorized
to collect for the use of the county
so cents on each original writ, deed,
mortgage, letters of administration
letters testamentary, and various
other writings filed in their offices,
or issued by them.
The property of the United States
OF the State, county township, city
or borough, is exempt from tax, and
schools, charitable institutions, GENE
teies and churches are also untaxed.
The above are the main provisions
of the Niles bill. Their Importance
and effect, only a skilled student of
the tax system can estimate. 1t is
plain, however, that it would some
what relieve real estate from the
burden of which so many farmers
complain. Personal property would
pay more, and banks, mines and
merchandise would also contribute
more largely to the local tax fund.
For these reasons, the bill is generally
favored in agricultural counties. The
Commission which had the framing
of the bill in charge is composed OF
very able men, ard they should solve
the always puzzling tax problem, il
it is capable Of any just settlement.
Most of the features of the bill are
c,1oh N q will commend fba,o saluoa II
the good sense of those who want
equality of taxation. No one will
claim that it is perfect, but unless
the general opinion is wrong, it is a
decided improvement upon the pres
ent admittedly unequal system
Reporter-Journal.