The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1898-10-14
METHODS OF TAXATION.

Tor several years there has been much discus
sion, in the older Eastern States of the methods
of taxation by which the public revenues are de-
rived for the support of the State and municipal gov
ernments.
In New York nearly thirty years ago an able COM
mission was appointed to consider and report upon
this subject. It's report is discussion from purely
scientific standpoint of the different methods OF tax
alton, and their relative economy IN operation,
Much space is given to complete exposition OF
tax on realty as a substitute for all other forms OF
taxation. This exposition involves denial OF the
right of private ownership and proposition to con
scate land by Selling its total annual rental value by
the State. Land titles are assaied and private
ownership is respected and confirmed The matter
is again undergoing newspaper discussion IN that
State because of attempts to increase the tax burdens
OF personal property, which have caused the exodus
OF much OF that form OF property to other States
The State of Pennsylvania has a venerable and well
seasoned system of taxation, by which land and all
individual taxabes escape the payment OF State tax
entirely. Taxation for State purposes rests almost
wholly upon corporations, except mortgages and
bonds held by individuals, but three-fourths OF the
tax derived by the State from these is re-
turned to the counties to Tighten the load
of local taxation. In Pennsylvania the en-
tire tax for the support OF the State govern
ment rests upon bonus charters; the capital
stock of corporations; interests in limited part
nerships and Joint stock associations; corporate,
county and municipal loans; the gross receipts
of transportation, transmission and electric light
companies on the stock of banks; the gross
premiums of domestic insurance companies having
capital stock, and on premiums of foreign insur-
| ance companies; the net earnings OF brokers' pr1-
vate bankers unincorporated banks and savings in
sttutons on the matured stock of building and
loan associations; excise on the receipts of ex-
press companies, and escheats. Under this sys-
tenn land pays State tax at all.
County taxes are based on triennal assessment,
and are levied ian all houses, lands lots and ground
rents mills and manufactures of all descriptions, all
furnaces forges bloomeries distlleries sugar and
malt houses, breweres, tan yards and ferriesj on
personal property consisting of horses and cattle e
ceeding four years of age; all offices and posts OF
profit professions trades and occupations, and all
freemen above years OF age who follow no pro-
fession or calling. So much OF the real estate OF
public corporations as may be necessary the
else of their corporate franchises IS exempt from
all county and local taxation The tracks depots and
rolling stock of railroad companies are exempt from
local taxation Borough and municipal taxation in
cludes licenses on vendors A very noteworthy fea-
ture of the license system is graduated license
which has been in successful operation since I84o
1t provides That no person shall hereafter keep
any beer house eating house, restaurant or oyster
cellar other than hotels authorized by law to
be licensed and kept wherein beer ale other malt
liquor or oysters or other refreshments of any kind
whatsoever are dressed, prepared Sold without
first applying for and obtaining a license from the
County Treasurer of the proper city or county and
for which the keepers thereof shall pay the
nua1ly hereinafter provided, to wit: