Year: 1871

opcv TINT must purchase the articles that he Needs


And as lust in proportion personal property is exempt


rom taxation and the burden thrown upon real estate
m the taxes upon the reality increase, not only upon


those premises occupied dwellings, but upon oil those


scd for the purpose Of trade but the added taxes come
from the tenant in the form Of increased rent which
becomes an additional expense, TO carrying on the busi
ness upon which is imposed; that the trader charges
the increased expense upon his customers, who belhg
from all classes society, by her expenditure ana In
proportion to their property tbecause they are pur-
chasers and consumers in proportion to ther
meansl finally pay the taxes OF the COM
munty And is claimed that there is way for any


10 escape their lust proportion except they adopt misery
great mass of mankind that the few who might thus in
part escape, could not AFFECT the general result mc


II certainly belongs 10 the Commissioners and those who


think with them to demonstrate how the taxes tey so
upon the oilng many, are really paid by the one cass
and returned to the other few points are pIe.eted
for their consideration II their theory correct ana
all paid by the consumer and all consume IN
proportion 10 their means, 1t would seem 10 oIow Una.
an taxes present laid thus proportlonatey paid
and consequently that the direct taxation OF rch man
who has already once been taxed consumer Is TO
certain extent at least double taxation and that TO the
extent be thus taxed the less Favored part oi 'he co


II would also be satisfactory know by what provie
ions they would insure that the expenditure OF the cap
talst should be IN the community oi wcn ne ls resi-
dent and where that Of his poorer eowcltzens must
necessarily be made And II the amount when SI heceS
stu must be consumed by each individual OF the com


muny, is much nearly equal IN each case tnan Is
the distribution Of property, is III reasonable 10 suppose


that the expenditures of the wealthy for articles OF hTD
would fairly eGuaze the difference single oonsidera-


On upon this point before proceeding TO general con
clnsiO IL would impossible to maintain that the
consumption OF two families or equal wealth. I'D he aggrc-
gate would amount TO the sum total II one OF those
families consisted OF and his wife, and the other
OF father mother and ten children II the property
was considerable and equally and productivity invested,
il would seem that one family would have To make
special effort TO expend amount that would barely,
and with prudent care provide for the necessary wants
OF the other without the special effort for expenditure
on the part of the chess couple but the contrary,


the ordinary exercise of Of the strongest tendencies
human nature the desire To accumulate scheme OF
taxation based upon the theory of the Commissioners,
would compel the state to levy heavy discriminating


tax upon the citizen who had given to it so largely the
most important element of natural wealth and power
men. II this is true of persons of equal wealth. how
much greater must the dpTOpOrtiOn, and consequent n-
Justice become when the discriminating tax is levied
against a Of large family, and moderate means,
Is reduced, perhaps TO Strengthened circumstances
by an expenditure the support OF his family, every
article he is compelled TO purchase being enhanced III
price by the taxation proposed 10y the Commissioners