New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-03-12

dens rather tnr rinnona across mpossblites After
a have decided what is possible we h Ss assumed
lgne W a. Of course that all taxauom snou,a
a. viii as much equality as possaHed ,yic, no
same K' 70 whom L belongs 1t Is not necessary n
order TO attain Just results that ,e f. is necessary
81 kind OF property is taxed shouii De
,axed equally against all citizens house and 10, in
,bs cltv is taxed let say. in roun ro,ires that
uer cent upon its value. TIE IA" sborid also be
aaverv mortgage upon every house SiUS'f acr rem
eVTay , ner cent Now a mortgage IN r. "a ho,,ss
rcsents only part of the entidr d in TO be worth
G oDC and to have mortgage upon on,n ,o onehaif
the real truth Is that the aws require the
sdr 70 swear that ne finds sOW9 Vaut the house al
ana he knows perfectly well that botn tJge.ner
ougn onl, 5000 Nor does the aosnruityi ~ 90 U
the thing stop here The morts sscreG by pledge
~ the mortgage. The assessor u and m MAKE
t"llow no the holder Of that note any ~ 1850
that there IS vane OF SHy1 T Of two extra
Se ce Of paper Witch both together dld not Soss
cent n the holder OF this $4,000 note men go 90
Il 10 iSn law requires fresh addition Of $1,000 TO De
made to the taxable property OF tne cry would be
%3rd %'1 70 crea in the eye OF the tax ssS
1aiue Of 100000 out Of house To Gf 500 CO..
and 10 levy tax Of $1,000 mstead u ''''
EvADING TAXES.
,.,, l., .so. {. called taxation Of personal prop
III
49,. ,o,,ld suffice to condemn II. But II must oe'
-. This time plain to every one that u Ia" 81
,horouebly unjust will always be resisted py e'e'
means Of evasion within the wit OF man anu au' ;"
is the case Laws for the taxation oi pei 49,,
ronor,,, are nowhere enforced with any eq"a''N' :
bat they can be and are enforced !" SUI" IL
as make strictly hohest He'' P"''
ing roglIes TO 90 free. ~ >.,rs.
Evarvwbere the result IL the same me
chatiels are easily found and taxed Out
hro chattels in cities are not reacheu III a"'
H. Tho same proportion, while ihVheS 49,
nke . n and other securities for debt are
,inn, not reached at all Thus IN M az az
,h ,erv time wheL the banks held s-9.o''
tns t7 he whole amount Of such deposits nn
Under oath by its citizens Wss ess personal
ro,eriv therefor, for the simple reason 'ha' hi
experience Of centuries mas pro sncb lax with
re~' an rpproach to fairness and quality anHls
the owners OF such property Whcn !, u ,,I mat il
g. e. ming which ought not 10 be done. Ao,,,d no
taxed It is the lifeblooi oi al OuS'"'''
dries il up and drives It oh'.
FAULTY ASSESSMENTS.
rhera remain only visible. movable things 10 De
orsilera1 such as furniture. tools mach'he'S'
clothing books AID general merchandise. II - III,
nossible for assessors 10 place Nal"a''o" "ro
,beee things which will be az all UNIFORM OF ein"'
oo h.tu.ean different classes Of the community liz,
r,,r,,,,rs clothing and books belonging TO men Vi
,,au means will inevitably be valued by the most
ho,ost assessor at a far higher rate In propo''o"'
than will be similar but more expensive Things o'-
lonqing 10 rich men. All such valuations are nv
matter OF guess-work Fancy an assessor so,''s
through Clahn's stock q goods ana es'''''a ''',s
~. ,.alu. Of each case. The goods which ne wouih
,a,ue M % cents yard would often De W., ~ 10
me goods which he would value at y might "o' "
worth . cents = al with toll
- H. ,,riforrpity hv ass-s4Ors SUCH tnlhsS !.
IN. fouud belong almost exclusively 10 Ia Fnrd in
va States which have rated assessment laws ma :
,he burden OF taxation upon Vlsloe ca.s - 4, O.
i"aSo ,aetionts OF cities But why should these
things which ar" IN" very mems .,etv n. taxed
q, ano IN Americans are anxious u lnCreasy w w
nroluctlon Of good things IN America, " eo.rtsh
H., nne-haIf of our people believe IN encourasIs
domestic manufacturer by taxing ihat those
-" h lot Tor that system should ct the same tn
vote 10 tax the machinery tools ana 10 fully
nrart taxes Therefore ought not TO- be impose,d
upon any kind OF personal pIoPe''S' S'
be levied upon real estate alone
TAXATION OF REAL ESTATE.
rr,v,rg ende,yoreI 70 show that nothing but real
esta,e should be the subject Of local direct '4N"-
ton. We may now inquire whether Improvement
ON land should be taxed. These inciuce' ho' o,,'s
buildings fences pavements ana the IKE. o"' -
cro.lrg crous drains AMI everything else VINO"
~
sho-, should real estate be assessed AZ us i""
value including all that Is affixed 10 the Ia"i' "
81, the value which i, would have II swept pare oy
A fire or tornado. leaving nothing saldO'e eN'P'
standing room on SO much space or grouhu'
neol,rc nrst with the question OF practcability'
II must be conceded that the value OF improve
,rsnts upon land can bc ascertained with lar
rroafer ACCURACY than Is possible with respect 10
furniture, or merchandise. Nevertheless. II Is ptaar.
tcally ont % the question Tor assrssotts 10 80 =,
fairly Of the value OF improvements on ~" ,,arsai;
nts The interior OF house may aou NnIis sii
t. IT, value AMI THIS II Is pI.Sut ,rIta HE thai
-, ehorid uularvalue the finest buildings; "nlIe
IL is almost impossible that they should un"L rse
tho dwellings OF the poor 10 corresponding uesIe'
In the next place buildings and other iiipIronT5
ments simply 'hattes lasteheu ~ 'r nropertv
MANY Of the objections to taxing pers3nal P'oPv.
n,,,,'v .uualv ID the taxation or puiIdihes 'ur.
T b ,nnnt escaps: but they largely kept out
me {r,s,C hy taIaton such taxation puts a
great disbursement upon improvement ahu o,'''
u bounty to those who withhold lahu rom r abso
mtriy necessary for revenue. that buildings need
the protection Of the law ana shouln pa "a, SulI
ngs wen a. land should be teHe AMI None
OF these objections are wei touhdeu
PRIVILEGES oF LANDOWNERS.
7, thor. IL any class to which the State gives
oer IN collect from their fellow-citizens the fuil
Inarte, value OF all the services which govern
mont can render ought not that class to deray al
the cost Of all government? There Is snch class'
The owners OF land have everywhere preciSey
these privileges The annual rent or lani' IRE
spcctive OF improvements always rises OF ia''S' :"
approxlmate proportion 10 the value OF all 'he
harea,s conferred by human society, in the mnle-
date vicinity OF that land This consideration mas
vastly more to 90 with the rent OF the land thah
any Intrinsic qualities OF the soil In cities the
advantages OF government are bestowed IN lar
greater measure upon places Ike NalI-s' an"
I,ifth-ave than among tenement houses ana rae
tortes All these advantages are reflected III me
rrut OF the bare land 1t costs just as mucn 20 put
mn a house I'm Avenue \ as in Fith-ave. ana tIielt
fore the market value OF Improvements upon iant
ia tho same all over the city But the value or the
land underneath the houses varies enormously, anu
IL ALWAYS varies according To the dement's derived
from government - Ill. , ,h atr
tenants the full market value Of the advantages
afforded by human society in their respectlve STU,
ntions and that In this value is Included the nun
value OF local government. They are natures tax
gatherers. Receiving. as they 49, all me cohien,
sntion which their tenants ought In justice 70 pay
for all the benefits conferred by good government.