Mexico weekly ledger., 1902-04-10

Irregular anu TASTY manner, anu uc-
,lared it invalid before it was posi-
bic for any one to be effected by its
provisions; and gave as their reason
Tor so doing that it conflicted with
the last clause In Sec. l OF the four
amendment Of the constitu-
tion of the United States, which de-
that no state shall deny 10 any
person within its jurisdiction the
equal protection Of the law. This
may, or may not be a good law, for
only a bare majority Of the court con-
therein.
Judge Valiant rendered the opin-
ion In this case and In his learned and
lengthy discussion Of IT held that cor
.porations are persons under the law,
and entitled to all the protection
guaranteed 10 natural persons; and In
as much as the third amendment e
cited that railroads and other quasi
public corporations, for which prOyi-
slOns had already been made" were ex-
empt from the provisions ofthe amend
ment, it was in violation OF that clause
of the Federal constitution above
cited.
The court went further In discussing
Art. 10, Sec. 3, OF our State cOnstitu-
Dion, which Ordains that taxes shall
be uniform upon the same class OF
subjects within the territorial limits
Of tile authority levying the tax, /" and
used this language. I'VE do mean 70
say that Classification must rest on
sumo reason other than mere owner
ship, and that different pieces OF
property Of the same kind, held and
used for the same or similar purposes
within the same jurisdiction, cannot
lawfully be 50 classified as that one is
subjected TO the tax and the other eX-
empt merely because one belongs to a
natural person, and the other to a
corporation, OF that one Is the obligs-
tion Of a corporation and the other
that OF a natural person; OF one that
Of a large concern and the other that
Of a small one, +" and further on made
use of this language: unequal taxes
may not be imposed upon property Of
the same kind, in the same conditions
and used for the same purposes.
Equality is the very essence Of the
taxing power ITSELF" 1t seems TO me
this is a good law, and it is II either
the Federal or State constitutions
stand for anything. Now, my con-
tention is that l am not receiving the
equal protection guaranteed to me by
either the organic laws Of our Stateo or
Nation.
Bank corporations do not list a single
note they hold for taxation and are re-
lieved from 50 doing by statute law.
They are only required 10 list s. per
cent Of their capital stock and sur
plus, less the value Of their real estate,
which is assessed like all other real
estate Of like nature and situation, and
when It iSall figured up, they usually
pay taxeson from one-third 10 one
tenth OF the amount Of money they
loaned out. Ny capital stock consists Of
land, cattle, horses, hogs, sheep, farm
ing implements, household goods, etc,
and ! make my list as completely as
any banks. II l have any money, or
notes, ca the LIST day Of June, the As
SCISSOR lists them both at 100 cents on
the dollar, and thereby discriminate
ing against me and 10 favor Of the
banks When a note is In my hands
il must be listed for taxation at It's
full face value, but i can sell il 10 a
bank and its taxing value is lost, but
again if l should see 1t to purchase 1t
back from the bank, it can again be
assessed, which ! claim to be an un-
just discrimination against natural
persons and in favor Of artificial per-
sons, or corporations
What little ! have in notes amounts
10 nothing, and It would be much
cheaper for me 70 pay my taxes 10 the
regular way than 10 defend a suit,
which ! viii be compelled 10 do. Ny
object In this tight IS % more fully
bring 70 notice the infamy Of 0ur tar
taa-e uuH sauaawar eha F~,f that fha
rights Of private citizens are ignored
and corporations are protected under
our statute laws If the third amend
ment had been upheld, or any other
Law relieving the debtor classes from
paying taxes only on what they
actually own, and requiring the credi-
Tor classes TO do the same, l would
not be making this hght; but when /
see the good citizens NJ u county
are actually compelled 10 pay about
$4,000 10 taxes per year, that they in
Justice do not 1--WE q cent Of, and there
By relieve capital 70 that extent I
feel that some one should enlist In
their cause. 1 place the estimate az
$4,000 advisedly, and an satisfied IL
l. not too high; for the taxes collected
10 our county amount annually 20
more than slso.O00. Including city
taxeS and ouf beat authorities claim
that from 30 70 20 per cent u all
taxes eollecte1 are from the debtor
Glasses o. property not paid for. /