Year: 1859

Looking to the 114th section of the Revenue Law
of the late session. We stated in our last that the
taxes to be paid to the Shcris during the ensuing
summer, and to be by them returned to the Comp
troller and paid to the Treasurer by the 1st Of Oc
tober 1859, are those which were given in last year;
and that the taxes imposed by the present Revenue
Law will be given in this year and paid next We
would have been entirely accurate in our statement
if had said that the property listed or giren in
last year will be taxed in accordance with the pro-
visions of the present Revenue Law,-that is, the
Clerks will run out and foot up their lists under the
present instead of under the former law, and ac-
count accordingly. That is upon lands and polls
given in last year. the tax will be twenty cents for
the former and eighty cents for the latter instead of
fifteen and fifty, as under the old law.


The custom has been, since 1866 for the Clerks
to conform to the new law The taxes were raised
in 1854 and in 1856, they were raised at the re-
cent session in 1853 In 1856 and 1867, as we are
informed, the taxes were raised on the property al
ready listed or given in and it was no doubt the
intention of the last Legislature that the
should be pursued in 1859. If not wherefore the
resolution directing the Revenue Law to be printed
and sent "as soon as possible" to the Clerks, Sher
ifs and takers of the tax-lists?


The Hath section to which We have referred, is
calculated to cloud somewhat the intention of the
Assembly. We repubsh it. as follows:


"Sec. ia All laws imposing taxes the subjects
of which are revised in this act, or imposing taxes
upon Subjects other than those revised in this act
are hereby repealed: Prorided, That this repeal


Al Il
any law far they relate to the taxes listed or
which ought to have been listed, or which may be
due for the year 1858, or for any year previous
: thereto"


If the above proriso had said "this repeal shall
not be construed to extend to the provisions of any
law so far as they relate to the" property listed
it would have expressed precisely what the framer
of the section meant; his intention being, we pre-
sume to keep the old law in force to Just such an
extent as would render valid the listing in 1853,
and to enable the Sheris to collect such taxes as
might be due


The present law (47th section) provides that the
Clerks on or before the first day of June next,
shall make their returns to the Comptroller; and
the 5lst section provides that the Sherihs shall
forthwith proceed to collect" Certainly, therefore
the Sheris will collect property which was list
ed last year; for no one will be called on to list un.
der the new law until July. There is one Difficult.
ty, however, in the way, and that is in relation to
property now taxed ad calorem, which under the
old law was taxed specifically. Watches, &c. were
taxed specifically under the old law. They were
given in last July. Who is to determine thei,
value under the new law? The tax on them, there
fore, must be necessarily specific and it will thus be
collected and returned this year. In 1859 and ir
1860, however, they will be given in and taxed &C
cordng to their value, unless the Legislature o.
1860 should change the law and determine other
wise as to 1860