New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-01-20
direct of invitations for other nations TO pro
coed to the conquest of Hawaii at their earliest
opportunity.
METHODS or STATE TAXATION.

1t must be admitted by all that the report OF
Controller Roberts on the tax system of the
State is able and extremely important Even
those who cannot agree with all his recommended
TONS as The Tribune cannot. Will recognize IN
this document an elaborate presentation OF
facts. and much force and general soundness
of reasoning. His main proposition, that the
entire rcven 10 of the State should be obtained
by Indirect taxes only, leaving direct taxation
of real and personal property to the cities, towns
and counties for the support of the local gov
ernments In which the inhabitants are more d.
rectly and deeply Interested Is sustained by
the Controller with forcible reasoning. 1t ought
TO be obvious 10 all that the only way 10 cure
the grave and long-standlng evil or gross IN
justice and unfarness in assessment or prop
erty for taxation in different counties or local.
ties is to leave that task entirely TO the local
governments. which the people OF each taxpay-
ing locality can themselves completely control,
and which they will control with jealous care
when the efficacy Of the local government de-
ponds upon the thorOughness and the FAIRNESS
with which that work is performed. 1t must
also be obvious that this immediate dependence
of each taxpayers share of the annual burden
of local government upon his own activity IN
guarding that government against extravaganza
and wasefulness must operate powerfully 10
prevent the gravest abuses. If further legsla-
ton Is needed either to give local officials ample
power for the collection and assessment or
taxes or to supply restraint as to the rate or
taxation permitted or inequalities of assess
ment. such legislation for all localities Of the
State alike can without difficulty be devised.
On the other hand. 1t is equally obvious that
there is grotesque folly in collecting by State
authority about $11,75l S37 yearly through dl-
rect taxes on real and personal property. and
at the same time paying over from the State to
the local treasures the sum OF $S0O3OI6 col
lected by indirect State taxes. The obvious
remedy is for the State to retain the money de-
rived from indirect taxation. and leave the
people free TO pay to the support Of local gov
eminent ut least an equal sum now paid to the
State. But the margin of difference is so small.
only SO. 40 961 that the Controller sees no diff
Guilty in raising that sum by indirect taxation
in addition 10 the sums raised by the
State. thus leaving real end personal property
entirely exempt from taxation by the State or
for State purposes.
The method upon which he lays most stress,
an increased tax on inheritances. cannot be COM
mended as wise. and certainly IS not necessary.
II Is surely a mistake TO suppose that property
may more easily bear n heavy burden at the
point when It's owner ceases to direct and man
age il and render 1t profitable than during his
time of life and activity. To the bereaved II Is
the least convenient Of all possible times to
raise money for the State, when they are just
entering into possession Of a property, but not
yet able to make the best use OF t. Greater
than all other objections to such a tax, when
made large enough to be felt. Is the fact that it
constitutes penalty on thrift and foresight for
the benefit and protection OF those held dear.
The State has every reason to encourage the
economy and INDUSTRY by which provision for
the future Of n family IS made, and II is mis-
take to suppose that an opposite policy tends
tc enrich The people or to increase the sources
OF public revenue.
But the question how n small additional sum
can be raised by Indirect taxation IS not diff
cult one. There are great corporations. such as
in some other States pay to the Treasury the
entire sum required for the support Of the State
government. Tn this State. especially. there are
corporations created under the laws Of other
States but doing much the greater part OF their
business under the protection Of New-Yorh laws
There are not wanting abundant and ready
means of raising the small sum needed, if the
general plan Of the Controller meets with favor
as In reason It should For L IS. above all
things, desirable that the tendency to extrava-
gance and carcessness in the conduct Of local
governments should be constantly brought home
to the taxpayers in each locality. by whom the
local governments can be controlled. II they
are compelled to consider that the sums expend-
cd 20 to determine the taxes which their own
real and personal property will have to pay, and
that they can no longer profit by securing an
assessment advantageous TO their own counties,
but unjust to others. the entire system Of taxa
ton Will be not only simplifed, but rendered
more just and in lts influence more hcneficent.