Year: 1879




If there is any single fact connected
with the adoption OF the new constitution,
it is the one that its provisions cannot be
carried into effect Until appropriate leg
islation has been had. How much Of the
new confusion is mandatory and how
much merely directory will not be
known, until each section Of each article
has been construed by the Supreme
Court. Il may be that, by appealing
to tie best judgment of the State, which
has in effect pronounced against the in
strument in its entirety, that we may be
able to control the legislature so that
some of the dangerous provisions will not
be enforced, until, at least, an effort can
be made to eliminate them from the Con-
stitution. 1t is true that the instrument
is difficult of famendment-a factious mi
nority of one third in either house may,
either by their votes or by their silence
prevent the submission Of any amend-
ment in the manner now laid down. We
must then in self-d efense, try and render
Dugatory as many of the Objectionable
features as may yet be within our power
to do.


The first section OF the article on REV
euue and taxation " contains one clause
particularly dangerous to Trinity county.
1t is not dangerous to taxpayers alone,
but to every man, woman and child in
the county, for men, women and children
must eat and wear clothing whether they
pay taxes, or not. Among the articles
defined as "propcrty f" are credits. u
1t is hardly necessary to describe what
constitutes " credits" though, in the alb
sence ofjudicial construction OF the term,
we shall be compelled to decide that it
must include notes of hand, wages due,
book accounts, endowment life insurance
polcies-in fact, every demand, of every
nature whatsoever, that represents a bal
ance of money due or to become due at a
stated time. But in whatever sense we
may view the term, it is clear that book
accounts will be held and deemed cred
its" Exactly how this part of the ''poor
mans constitution is going to benefit the
poor man, we are not able to see, but as
it was chiefly by the votes Of that class
that it was forced upon the State, we pre-
sumo they saw, or thought they saw,
whore it would rebound to their a6vant-
age. Rich men do not Feed credit, or if
they do need it can secure their creditor
by mortgage, and when assessment
time comes can deduct the amount Of
their Indebtedness thus secured from the
mortgaged premises, but not SO with the
poor man who wants credit for food,
clothing or mining tools. He has no se~
curity to give that the merchant cares to
take, and if the book accounts against
this class are henceiorth to be deemed
property" for the purposes Of taxation,
the prudent man Of business will be more
careful in the future than in the past as to
whom he trusts. But this is depression.
There is no question but the clause is
mandatory SO far as the taxation of
" credits " is concerned. 1t is in the
latter par. of the section, providing that
the Legislature may provide for deduc-
tion of" debts" from "credts +" that
the danger to the consuming classes of
Trinity and other interior counties lies.


We will illustrate this danger as brief
y as we can. Suppose one Of our mer-
chants, Mr.. Lang for instance should
borrow a thousand dollars from Mr..
Griffin, giving his note therefor. Mr..
Lang will be taxed on the money or its
Investment, and Mr.. Griffin upon the
note. Thus we see by a few strokes Of
the pen one thousand dollars becomes
Two thousand under our glorious new
constitution. But some Of the learned
gentlemen who participated in the Con-
ventlon have assured us that there can
be no double taxation under that instru-
ment, though, we think they will have
to admit that the above instance looks
like it.


We will pursue the parallel little
further. SO long as Mr.. Lang retains
the thousand dollars in his possession in
any tangible form he must pay taxes on
it. SO he lays the sum out in goods and
sells the goods to Tom, Dick and Harry
upon credit. Then presto, change-a few
more strokes of the pen and the thousand
dollars just created disappears. Lang
has credits which ara taxed, and he has
debts. He can "otfset" " his credits
against an equal amount of his debts -
So to escape double taxation under our
glorious new Constitution everybody
must get in debt to somebody else.


Now we are opposed IN toto to the en-
actment of any law by which debts can
be offset against credits. 1t will be far
better to the general interests of the coun-
ty that we should submit to double taxa
ton when it cannot be avoided, though it
will come with double weight upon the
unfortunate borrowers, who every one
knows will have to pay both taxes. We
prefer it as the lesser evil Of the two.


1t is within bounds to say that the
merchants OF Trinity county carry, com
bined very large amount upon their
books. They are compelled to do it by
the needs of their customers. The
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