The San Francisco call., 1899-07-23
EDITORIAL VARIATIONS.
BY JOHN McNHUoHT.

w Ci tAiC ll1CI case III Tie dSSCSSliAChN0 "a
the property Of corporations in this
city, a casual observer would suppose
we had solved the whole problem OF
taxation for municipal purposes, and
had achieved justice to all and an am
pie revenue for the city at one stroke.
The casual observer, however, would
be mistaken. Our prevalent Joy and
universal congratulation Is due to the
fact that we are paying more atten-
ton TO the one corporation brought into
the taxation fold than to the ninety
and nine that escaped and are still
gamboling in a comparatively untaxed
freedom.
The problem of how to compel each
citizen to pay his due share Of taxes,
without exacting from him one cent
more than that, remains unsolved. In
deed, its solution has never been Sc
riously attempted on this side Of the
continent. 1t is different in the East;
they have more tax solvers over there
than taXpayers-almost as many as tax
shirkers; and as a consequence, the lit
erature on Eastern tax issues ranges
from grave to gay, from lively to Sc
we're. and in bulk is sufficient to fill up
library, or junk shop.
Some years ago George II. Andrews,
Tax Commissioner Of the City of New
York. contributed to the gayety Of the
discussion of the tax problems this
summary OF a few Of the incongruities
of the tax system of that State:
A has 800 900 OF imported goods, and is
exempt.
3 has 100000 OF miscellaneous goods,
and is taxed.
C has 100000 of goods consigned, and is
exempt.
D has 100000 of goods owned, and is
taxed.
E has s10O 900 Of goods manufactured in
New Jersey, and is exempt
F has 100000 of goods manufactured in
the city, and is taxed.
G has 500 600 of goods for which he Dor
rowed capital on United States bonds, and
is exempt.
H has 800 900 of goods which he sold
United States bonds to pay for, and is
taxed.
1 has 100000 in ships plying from this
port but registered in Boston, and Is ex
empt.
has 100000 In ships plying In the Pa
cfic but registered here, and is taxed.
K has 100000 in mortgages on New Jer-
sey property, interest paid in Jersey City
ana mortgages OepOSlLeQ In6Eo, anu IL c8-
empt.
L has 500 900 in mortgages on city prop
erty, and is taxed.
NJ has 100000 of money in his pocket
and is exempt.
n has 500 900 of money In bank, and is
taxed.
o has 100000 of certificates of deposit in
sub-treasury, and is exempt.
p has 100000 of certificates Of deposit in
hon 10 tav vad
Q has 100000 of specie in the assay Of
fee and is exempt.
R has s1O0, 900 of specie in his safe, and Is
taxed.
S has 800 900 check on the United States
Treasury, and is exempt.
T has 100000 check on bank. and is
taxed
U has 100000 OF treasury notes, and is
exempt.
V has 100000 of promissory notes. and is
taxed.
w has 100000 of United States bonds,
and is exempt.
X has 100000 Of State or city bonds, and
is taxed.
Y has 800 900 In certificates of indebted
ness of United States, and is exempt.
4 has 100000 in certificates of indebted
ness of a corporation. and is taxed.
the absurdities of New York taxation,
Commissioner Andrews added: IF the
alphabet had been longer, my tale had
been stronger" Since the statement
was made many of the incongruities
specified have been removed, but
enough remain to fill the list again. in
case any one should desire to do so;
and California is in as bad a plight as
hot b.
ment started itself and then started all
the big personal property owners to
moving their domicile to New Jersey.
Taking State taxation as a whole
throughout the Union, it will be found
that the burdens rest mainly upon
those who are either too honest or too
stupid to evade them. We tax honesty
and ignorance rather than property,
and consequently whenever we catch
something neither honest nor ignorant
and compel it to pay taxes, we feel like
making a civic holiday and shouting
for joy.
A universally satisfactory solution of
tax problems is not likely to be at
tained by this generation. The people
know what they wish, but they do not
know how to accomplish 1t. We have
dcHlSV6u StnOhSlcSS pOWuSIb Wireless
telegraphy, horseless vehicles and
lightless photography, but what we are
most earnestly yearning for is a tax
less government.
Yachting experts. and persons who
expect to make big bets on the coming
contest for the Americas cup, are
watching the trials of the Columbia
and the Shamrock with something moro
than ordinary curiosity. They are
seeking for facts on which to base an
estimate of the relative chances of the
competitors; and a good many of them
believe they have found 1t.
The races at Cowes between the Bri-
tannia and the Vigilant are taken as a
basis for the calculations. The two
yachts We're about equal, taking one
kind of wind and sea with another. The
Vigilant returned to this country and
went into trial races with the Defen-
der, the result of which showed the
Defender could beat the Vigilant in
thirty mile race by an average of five