The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1894-02-23
THE LAW OF TAXATION.

A fundamental law in taxation is equal
ity. All property of kind is subject to a
uniform rate without regard to ownership.
Whatever may be the condition of the
assessors mind the law requires the valua-
tion to be equal against all owners. The
poor man does not escape his share be-
cause he is poor, nor does the rich man
pay on a higher valuation because he is
rich. Let come what may, this principle
must be observed.
A pamphlet signed by Mr.. John NJ. Rey-
nolds entitled "A Remedy for the Un-
equal Distribution of Land and Other
Property" contains the following sugges-
ton:
Let all land be CLASSIFIED into the proper dIvi-
s!ons, as agricultural, grazing, mineral timber,
swamp and Town property. Taxing agrlcultu-
raj land as an example. let the principle OF
land taxation be that man shall be taxed at a
small rate on one square mile or less. II he
possesses two square miles, let the rate OF taxa
tion DE higher on the second square mile. and
if he owns three square miles let the assess
ment on the third be levied at still higher
rate, and so on.
The pamphlet also says that the same
principle of taxation can be applied to all
property. One always regrets to see a
person with good object in view attempt
to reach it by impracticable methods.
The advocates of unequal taxation fur
nishes plutocrats and monopolists with
opposing arguments irresistible in their
character. What we want now is equal
taxation, the taxation of the rich In pro-
portion to their property the same as the
comparatively poor. That demand is so
manifestly just that no plutocrat can pro-
test against it. He may evade ii, but he
will do so. il at all, with assurance that
all he asks is to be taxed as poorer men
are.
A dispatch from New York Thursday
morning said that Mrs. Heity Green had
selected residence in small New Eng
land town for the presumed purpose of
avoiding the heavy tax rate of the cities in
which she does business. The authorities
of that town had considerably let her off
on the payment of S235 on personal prop
erty vsriously estimated at from thirty to
fifty millions. If this dispatch be true the
woman really pays tax on about $4,000
worth of property. Now the law in proper
hands could bring this woman or the town
authorities to prison. Thsre must have
uCou To COuCcal VI III any ulIiti
way to relieve from taxatiOn the rest OF
her immense estate. OF course she pays
taxes on real estate in counties where 1t is
located and possibly on stock, in the place
Of Incorporation, but there must still re-
main millions that she has not paid taxes
on at all. Now. If the law cannot make
Mrs. Green pay taxes at ordinary rates
will it help the matter to assess some of
the property at ten times its natural value
because she is very rich woman? Would
not the fact that portions of her property
were assessed greatly in excess of the ordi-
nary valuation give color Of justification
in her efforts to escape taxation? There
is enough to do for this generation under
the law as it stands. But a comparatively
small par. of the personal property in any
large city is taxed. An effort in one city
to reach it drives the owner to some other
locality. Some minor changes ia the law
relating to assessment may help TO bring
property within reach of the Assessor, but
propositions 10 change the fundamental
law providing for equality in taxation are
mi schAyous