Pike County press. (Milford, Pa.) 1895-1925, 1904-05-06
EHn srAEn,s rownn no rAx
Some Of the Things Pennsylvania
Has Done In the Exercise
Of Tta Power

No power of sovereignty that the
state exercises, go directly and sub
stantially affects a citizen in the
enjoyment Of his property as the
enforcement Of the states power to
raise money for the support Of the
government. The exercise Of this
power directly touches the pocket
book, which is a more or less vital
spot according to the means Of the
possessor. Taxation encumbers the
enjoyment Of property, because it
subjects 1t to burdens which must be
met or else the property may be taken
away from the owner by sale in order
to raise money to pay taxes levied
thereon.
Taxation, in many cases, works an
unjust hardship on the taxable sub
jecl, because of lmprovident legisla-
tion or lack of proper legislation.
Under such circumstances reforms
should be enacted as injustice in the
matter Of raising the public revenue
teuds to provoke litigation and to
decrease patriotism. 1t has been
said that one Of the crying evils Of the
times is the cOnflscation of the citi
zen's property under the name and
guise Of taxation, and that taxation
affords one Of the most fruitful
sources Of litigation known to the
law. One of the causes of the Revo-
lutionary War was that the Colonists
were subjected to unjust taxation by
the mother country.
1t is not always the case, however,
that the injustice is done to the
citizen, in the imposition of taxes.
Injustice may be done to the state in
certain cases where, for instance, a
citizen by his craft or concealment
evades the payment of his just and
proportionate contribution to the
support of the government. This
constitutes a fraud against the gov
ernment and its citizens.
The subjects over which the soVe-
reign power extend and which
receive the protection that the laws Of
the state afford should justly contri-
butte to the support of the govern
ment. This is only fair to the state
and to the citizens who do pay fol
the protection afforded by the laws.
II certain taxable subjects escape
taxation the burden must ultimately
fall heavier on the other taxable
subjects.
Concerning the states power 10 tax
1t may be stated us general rule
that, subject to constitutional pro
visions, the state may tax all subject,
within its Jurisdiction; which may b,
persons (natural or artificiaD property
or business. Those matters which
are within the exclusive control o.
the federal government cannot bI
taxed by a state without the per
mission of Congress. Thus franchises
granted by the United States, and
national banks cannot be taxed unles,
Congress has given its permission
In the case of national banks Congress
has granted to the states authority
to tax the real estate and shares o
stock of such institutions with certain
restrictions. The state has no powe
to directly interfere with interstate
commerce by taxation because sucl
Is within the exclusive control 0
! Congress.
Pennsylvania has contributed mucl
to the law of taxation as it exist
today. It was the pioneer state il
enactlng certain legislation concern
: ing the taxation Of great interstat
railroads and its legislation wa
among the first Of its kind considere
, and upheld by the Supreme Court {
the United States. Recognizing tina
Z corporations OF enormous wealt
should in justice, contribute to tn
+ support of the government whic
7, protects them as well as individuals
Pennsylvania under successiv
o statutes enacted in 1868, 1874, 1877
l. and 1879 adopted a mode to aseertai
the proportion Of a railroad con
}. panys property which should
8. taxed in the state. This was done b
taking as basis Of assessment sue
proportion Of the capital stock Of Il
company as the number ofmiles ov'
le which the railroad ran its ears with
le the state, compared to the who
se number Of miles in that state an
pr other states over which its cars we
o. run Concerning this method
I'd assessment the Supreme Court Of Il
r. United States said 'sThis WAS a ju
I'd and equitable method Of assessme
ne and if II were adopted by ali Il
T. states through which these cars ra
er the company would be assessed up'
n the whole value Of its capital sto'
and no more,"
"a. In 1868 Pennsylvania passed an q
OF which subjected 70 taxation inters
(Cantlnued on eeoond Pags)