Year: 1861

In reviewing the late Auditor Generals report,
find that he i impressed with the belief that
strong efforts si be made TO effect change in
the tax law, extending the limitation of the right
of action to longer period, and to so alter and
modify il as TO cater still more the interests of
non.resident land holders. The argument of the
Auditor, that i" the efficacy of the law for the
collection of taxes depends very much upon its
stability and permanence; frequent and impor


tant changes tend to destroy confidence, and de-


ter capitalists from investing their money in tax
lands " is wise and conclusive. Forced, howev-
er, to believe that influence will be brought to
bear upon Legislators, and that a change in the
now existing tax law will be the result, he has
officially made known to the Legislature his
views regarding such alteration, and offered such
suggestions as his experience in that Office and
good common sense would dictate. He advo.
voca,es no change, nor does he deem any essen
tal, neither can it be entertained for an instance
that any person who has understandngly read
and viewed the present salutary and just law in
all its bearings, can hold adoubt as to the propri


ETY. of its remaining upon our statute books
Since its enactment, our State Treasury has been
bountifuy replenished. The State taxes have
been more promptly paid than ever heretofore,
ard when, now its benign influences are being
felt through the pulse of State Government, the
Treasury, and its wise and sa.utary provisions
being appreciated by the community outside
pressure is being brought to bear upon the Leg


slature to so modify it as to advance the inter


est of non residents to the injury Of those who
have borne the heat and burden of the day, and
who have suffered the fatigUes and hardships of
pioneer life, and undergone those numerous and
severe sufferings and difficulties which invariably
attend the emigrant in cutting down the forests,
building him home, and dopening this once wild,
desoate, and inhospitable wilderness to civiliza-
ton and unexamped prosperity. Why should
vhe laws be so made as to succumb to the inter-
ests of eastern and other Spectators, to the ex-
clusion of residents of this State? The law now
gives to spectators decided privileges over resi-


dents. Their taxes may run, by law, four years,
during which time the property is constantly en-
hancing in value, and at any time when they
think it will command a high price in market,
they may dispose of the same to the hard work
ing settler who earns his daily bread by the swea,
of his brow, leaving him to perfect his title by
the payment of taxes in arrears, while he escapes
after having made handsome speculation out of
government lands, and without paying one cent
of tax into the State Treasury. If there is to
be any change in the law, it should be made
more stringent upon this class of delinquents
who sneak behinl some quibble of the law, to
cheat the State out of her honest dues, or to i'm
pose their just obligations upon the honest cti-
zen. The law gives TO this class Of spectators,
one year after the assessment has been made be-
fore sale, one year after said sale before prima
face deed is issued by the Auditor to the pur-
chaser, and the deed must be recorded two years
and open to litigation, before perfect and abso-
lutte title can be obtained. Now is not this suf-
ficient? The law extentends to the wild specu-
lator four years time, and the privilege Of appeal
TO the courts to show his rights of title to the
property in question, while to the laboring class
of the community, the farmer, the mechanic, and
to all resident property holders, it demands the
payment of taxes on ten days notice, or his
household fuDiture, even to his bed and stove,
shall be con6scated to the rigorous demands OF
the law, nor can he have any recourse to the
courts for redress of grievances and the recov-
cry of his furniture the moment the hammer
falls upon the block, it is irrecoverably lost and
past redemption 1t can not be too foreby i'm.
pressed upon the public mind that when Law is
enacted, unless there is some plausible, necessa.
~ and substantial reason for a change, it should
not be meddled with /; nothing SO much DESTROYS
the confidence Of the public in our government


As constant changing of its laws when there il
no important or essential reason for so doing, OF


when the alteration so made results in no good


but is merely effected to satisfy the desires and
petitions OF a class of men who are only actuated
by self isterest But, if in the wisdom of the


Legislature, they should deem it expedien,
to revise the presen, tax law, it is to be hoped


that they will not comply with the Audit


or's suggestion and make any modification or re


vision in favor of that class of men who are res
ident abroad, and who have no interest in com
mon with the State, but who merely seek sci
saggrandizemcnt at the expense and to the injury


of the laboring community, and actual resident,
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