The Opelousas courier., 1894-11-03
Shall 0uf Tax Systems Be Fortified?

Box SO, Buffalo, N. Y.
Shall 0uf Tax Systems Be Petriied?
The committee on taxation Of the
New York constitutional ctn.ention
reported n sehshine for petrifying the
Va. laws of that state, in the form of
an amendment to the constitution re-
curing uniform rules Of taxation and
prohibiting the legislature from ever
exemptfng any property from taxation
which is not already exempt by law.
Such propositions are fundamentally
wrong; they make progress and im-
provement in our tax systems impossi-
BILE; no iron-clad rule on this subject
can ever be devised which will not
eventually produce great injustice;
wherever any such rule has been
adoptedit has worked the grossest in
equality, fraud and Generalization.
All such questions should be left to the
gradual development of legislation,
enlightened by the growth of economic
science and instructed from time to
time blythe people.
, 1t is universally conceded that the
methods of local taxation, in use in all
our states. are a~ntiquated, crude and
unscientific in form, and unequal, op-
pressive and demoralizing in their eff
fects. 1t was declared by the leaders
of the New York convention of 1867
that there was not an assessment roll
in THe state which did not both work
and tell les" and the system remains
unchanged to-day. But the task of re-
forming the system proved too much
for that famous convention; and now,
apparently in despair, it is seriously
proposed to make any future reform
impossible. For, if the system is ever
to be reformed at all. the very first
condition of reform is that exemptions
shall be largely increased in some di-
rections, while largely diminished in
others. Under existing law, MoNoPo=
LIES ARE EXEMPT. while manufactures.
shipping and industries are taxed.
Money, which is the life-blood of COM
merce, is theoretically taxed two per
cent. when it nov only produces
If the tax laws were hon
sest1y and fully enforced, not dollar
of money would be left in the state.
You can not collect the tax on money.
You can, however, and you do, put an
enormous premium upon perjury and
evasion. These, and not the tax are
what You will perpetuate, if you adopt
such proposals.
The present laws exempt certain
small properties. in justice to the poor
Or for other good reasons. Thus there
are exempted in New York spinning
wheels. slooms, one sewing machine,
one crane, a tea pot (but not a coffee
pot. ten sheep, one COW, two swine,
food. fuel an other household supplies,
and other personal property, to the adj
tional value of 1878. Who can say that,
within g very few years, no new article
will come into use, as essential to a
household as spinning wheels land
looms we're IN old times or as the sew
ing machine has been in later years?
And what particular divinity doth
hedge about the sum of $275? If wei
should finally abandon the gold stand
ard, double that sum would mean mo-
more than the present law: yetthe Leg
would be .preclnded from con-
forming the local law to the national
currency.
One great effect of the proposed
amendment would be to compel the
taxation Of all forms of personal prop
erty, and especially mortgages. In
the last sessionsef the New York 1egis-
the senate voted, almost unani-
mously, to exempt mortgages on real
within this state, upon the
ground that taxation of mortgages,
the land has once been taxed to
its full value, is double taxation, and
imposes unequal burdens upon~the
owner of mortgaged land, since he
hes to pay both taxes, Wherever.
are discovered by the
assessor, the mortgagor is forced to
repay the tax to the mortgagee; be-
foreclosure Immediately follows
4 refusal. But in the vast majority of
cases, mortgages r not traced out
md taxed; yet the fact that they are
liable to. be taxed, in the hands of in
iividuals, in this state, confines invest
nent in such securities to certain
of corporations, in whose hands
hey are exempt. and keeps up a high
ate of interest in farming counties, as
compensation for the risk Of taxation
the local lenders. Accordingly,
many oranges in this state have unani-.
nously passed resolutions in favor Of
! law relieving mortgages from taxa
ION: and this opinion is constantly
ground in the rural districts,
While it is universally held in the
In Massachusetts, mortgages
been exempted, with most ben
.ficial results.
Another effect of snch an amend
nant would makei it impossible to allow
osal option. in matters Of taxation, to
liferent counties. But, in the govern
mont of a state il is surely the part Of
wisdom to follow the example OF the
ramers of our federal constitution and :
. allow to each section as much SELF
'o~yernanent as possible. The extension
f home rule to cities is demanded by !
aen of all parties and all interests.
principle involved is as much
pplicable to matters of taxation, as to
ny others.
The city Of New York contains with
d its limits sufficient public franz
hises, in the form Of docks, railways, i
telephones. gas and cleo
ric lighting works and the like. to
arnish, under moderate taxation, all
he revenue needed for city purposes.
7 also contains enough value ID real |
state Of other kinds to do ssthe same.
Why should it be compelled to tax any
hing else, or even all of these. If its
decide otherwiseo Under the
resent law, all franchises are exempt /