New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-02-05

can change their residence to some OF their as
.or, bouses while the business man OF moder
ate means has no such resource. Inc! nave
largo liabilities in their gigantic transactions
which can always be pleaded to Offset bonds
Erop vhcn thcv are assessed. their S2o.Oo0 or
s,o ooo-thot NAV indeed be all for which they
oro morally or legally liable-bears ridiculous
" small proportion To their millions OF personal
nronertv ON the other hand. the person with
small savings who is assessed for personal
taxes Is likely 10 pay on practically all the per
sonalty he has. M least on mu'h Ere'r pi"-
portion Of II than the rich man.
This is one of the inevitable results of the syS-
tenn. The millionaire may with perfect cahdor
and without any attempt at evasion apply the
law to his various properties as the! s'hhu'
The ordinary citizen with his notice Of $1,000
assessment. may take advantage of exactly me
same exemptions When the personal taxes
are collected however. II VIII be found thht the
small estates have paid most Of them. Per
sonal taxes in this city are paid by rld'u-
lousIv small number Of people who are no
richer than their ncighbors. but VINO happen ~
have their property conveniently placed for con
fscaton The amount realized from personal
toxotion is a mere item in the budget. Raised
from visible and tangible property 1t would aud
almost no burden TO that property. for II would
he evenly distributed while now il Is simply Il
levy in the nature Of a "hold-up OF inc Few
people on whom the assessors get the drop. 10
use the not inappropriate figure OF IN" ROAD
agent
The personal tax law. moreover. Is moi JuS'i!
and honestly enforced in many communities.
There Is not n county perhaps not toWh' III
the State where il Is not an instrument oil as
elimination and prejudice. and even persecution.
4 Woodworking man may have saved up ana
left for his widow little house and safely IN
vested $4,000 for her support The estate ac-
count Is filed. The assessors know II ana pun
her down Perhaps her little property. if well
placed brings an income 81 $500. In some paris
of this State the personal tax on that S''")
would be from 500 10 S125. So the widow
would have in the nciChborhOOd Of 500 LETT Tor
her support, Next door 10 her. rs likely as nor
lives stOrekceper with a better house VINO
paws no more taxes on his real estate. lie PROB
ably has a stock Of goods free from DEBT mort
cages on real estate, notes OF customers anu
other personal property worth many times the
wealth Of the widow. The chances are zen 10
one however that the assessors Will think ne
helps the town by his business. or Will ma
some other excuse 10 leave him off the list Is
not that a situation which almost every man
knows exists in almost every town! The WIDOW
really pays from as30 70 a % per cent income
tax. If such rate We're levied on n man :
earnings what an cutlery il would make. Even
those whose pet doctrine * the income tax
would say IL was outrageous. Yet this S'.W'
capital is simply the instrument of this widowed
and perhaps invalid womanS income as is the
business Of the man who can work
We hear a great deal about taxation without
representation. but IS # worse 10 he subject to
the impartial taxation Of despotS than to toler-
nte the unequal levieS Of dcmagogues: