Morning journal and courier., 1894-02-13
REFORM TAXATION.

REFORM TAXATION. An Interesting Paper Read by Rev. pr. McLane Before the N1inisters' Meeting Yesterday morning-S0me Interesting Suzgestions. -l At the ministers meeting held at the Center church chapel yesterday morning c 7ery interesting paper by Rev. Dr. AcLsne was read, entitled "Morality and Taxa ion."
 After alluding to the great need of dis. cussion in regard to the methods of taxa tion he gave a brief historical resume of some of the abuses of the system of taxa tions in the past. He said that economists were agreed that there was no science of taxation, and that anything which might get the people interested in this subject would be most desirable movement. In speaking of Connecticut and New Haven he said:
 Two methods of taxation are in vogue, the indirect and ths direct. The national government has adopted the former, the state and municipal governments have adopted the latter and the people com monly with remarkable unsnimity try to evade both. The history of the custom house reveals the fact that where 1t is pos sibe people try to evade the payment of duty. A visit to the assessors office will reveal the fact that many people sVade the payment of direct tax. Any system of taxation which depends upoI a personal disclosure and valuation of wealth places Q tax upon truthfulness and honesty and puts premium of exemption from taxs- tion upon untruthfolness and dishonesty. A tax list of Connecticut includes the U, ensils of the farmer, the tools of the mechanic, the books of the prof fessional man, the watch of the gentleman, the jswelry of the lady, the pisnoforte or other musical instruments upon which children learn to play, and household furniture above certain relatively small amounts.
 The grand list of the town of New Hs- ven reveals the fact that estimating the families at one-fifth of the population the total amount reported does not average $20 to the family. nor equal the sum which would be realized if one family in twenty should report the possession of $400 worth of goods above the amount exempted by law. A few years since Chicago papers wrote up the matter of taxation in that city and vicinity. It appeared from the tax list that in one of the beautiful and four ishing suburbs there was not 8 single gold watch owned; and 1t was calculated that the wealthy people on Michigan avenue adorned their walls with chromos and not with oil paintings, because the household goods of the very weslthiest on that wealthy avenue were valued st $l, 500. A system of taxation with such results culti' raSt hfrl neither patriotism nor public spirit. An examination of the grsld list o1 New Haven affords some interesting and instructive illustrations: The population of the town of New Haven, which includes the city, is about 100. 900. The total mum Der of taxpayers ls 1O.548 Of these ho Wever, some are non-residents, and tn, total number of resident taxpayers Ii 9,362. The total valuation of txxabl, property is $53, ,5S7, ,283. The total amour of stocks ard money at interest repoI tet (which does not include money in saving | banks and some other non-taxable loans is $2. .375,9 ,916.
 The total amount of household furni ture, musical instruments, libraries watches and jswelry (above the amour | exempted by law) is $374 615.
 The tax assessed is about 02 or the val ' the valuation of $53, ,587, ,283 amount t $1, ,O7l , ,745 66.
 The tax raised on stocks and money 6 interest equals $47, ,51S 32. The tax O household furniture, libraries, musical 1T struments, watches and jewelry equal $7,492.30.
 These figures serve to reveal the sma amount of money which is raised by taxstio on all property, which the owner must di close and whose value the assessors cs, not ascertain. A small poll tax of $1 ps capita, levisd on each resident tsxpsy, would amount to $1 .S70 more than the SUI now paid on all personal property returne except stock and money at int rest. on each resident taxpayer would amoul to all the taxes now received ( stocks and money at interest," Al Ia tax of $5 s74 levied on eat l resident taxpayer would equal ( . | that is ra!s d from all taxes on stock money at interest, household goods a1 I all other personal property. Such ta i. l 1t seems to me, would be far more eauit f ble and just than the tax now levi-d al
 collected on individual returns and vslu
 tions of property.
 The total voting population of the tov
 of New Haven ia about 20,000. GA poll t
 of $275 levied on each voter wou
 amount to $55, ,000 and equal all mon
 est, house hold goods and personal pro
 erty of every description The people
 New England are naturally consideration , and if the results of our system of tax
 tion are 80 poor here, they will bs worse
 many ether places.
 We must come to an apprehension of t
 fact that democracy in which the go
 ernment is organized for the people al
 serves them, must break away from t
 systems of the past The fundament
 principle of taxation should be change
 Men should not be taxed upon their , come, or expenditures, or savings,
 wealth, as such, but upon the basis of t
 benefits received flom and services re
 dered them by the government So far
 the national government is concerned pt
 hsps a tax upon imports and consequent
 tax upon consumption, especially in t
 line of luxuries, may be present necs.
 ty. But the general principle of taxati
 should be for service rendered. Taz
 should be levied on things vieible, inclu
 ing persons in the poll tax, upon thin
 granted to individuals by the public, land, for example, or upon services re
 dered to the individual ss in the protecti
 of his barn from fire. Let there be p
 tax for municipal, state and national pr
 poses levied upon every man. It is c'
 tsinly worth from s to $5 annually to a
 man to enjoy the privileges of citizensh
 and the protection of municipal, state a
 national governments. Let every man
 taxed for the land be is permitted to u
 Lst every man bs taxed but only for poll
 and fire departments, on his dwellir
 factory, or store. Let every man
 company which uses streets, ra
 ways or improved waterways, taxed on his horses, wagons, cal
 or boats. Let the merchants and owne
 Of vess els be taxed for the use of hsrbe
 and for prote ction upon the high seas al
 in foreign ports. These illustrations N
 make plain the principle of taxation = which believe. believe tax should ',
 on just business basis and 1t will th
 prove to be equitable and just and larg
 in proportion also 70 wealth and ability
 psy Public schools and similar things (
 ali that would not be included uns
 the principles stated above. The j
 tice of the principle all men vol see. Taxes may be levied 30
 to promote untruthfulness, dishone
 and lack of patriotism. Taxes may be levied as to promote truthfulness, honei
 and patriotism. In 8 democracy the
 na,.ao of oovarnmauk nnst ha esfim