Year: 1872

| ter of fact, that there is a vast inequality
in the ability Of men, especially lawyers
doctors, judges, newspaper writers
preachers, and all others who live b!
their wits; but we do not know of an.
safe way to ascertain that difference in {
given case, and to establish standard fo
the guidance of tax collectors. So tina
while we concur in the decision
Of the court that a tax on a pro
fession was sufficiently uniform if Z
served all men alike, we are not pre-
pared to carry the principle among thu
occupations. For here we find men en-
gagged who invest more or less property
by way of capital in their business. Fol
instance, it does not take any more intel
lect to run one billiard table or one cal
than it would two of tho same kind But
it would require more capital, and the


proprietor of two of these concerns il
prepared to do twice as much business as
tie owner of only one. If it is worth ter
dollars year to the State or city to per.
NIT man to run one cab, it is obviously
worth twenty to permit him to run two
Here is tenable position for legal pre-
sumption that does not exist in case of a
competition between two men engaged in
brain work The same with an insurance
company. The one hundred thousand
dollar company can not, under ordinary
circumstances, do more than one-half the
business that the two hundred Thousand
dollar company can, and should not Of
course, be compelled TO pay so much
license


It would be, of course, impossible to
levy and collect tax that would be in all
respects exactly equal. Even some de-
scriptions of real estate are valued by their
owners atas high rate as another is rated
at which brings a much higher income.
A vacant lot, for instance, yields no rental
at all; and yet the owner can not be per-
mitted to claim exemption from taxation
on that account, for he is presumed to be
at fault if he does not improve his oppor-
tunity to make money, and render his
property a source of profit


The uniformity required by the constitu.
ton, and which has proved such a stumb-
ling block to those who can not look below
the surface of things down into the work
ings of society, is really intended to pro-
tect the small capitalist with his one dray,
or cab, or billiard table, or insurance COM
pany with $685. 900 or $4,000, from the
payment of so high rate as the proprietor
of three or four times the value of the
property in use could afford to pay. The
uniformity is intended toprotect the small
fish, not screen the larger ones from an
equitable assessment.


And yet, under the decisions of the
courts, one man could own all the billiard
tables in the city, all the insurance and
bank capital, all the printing Offices, ETC.,
and run them the year out by taking out
one license. We do not inquire into the
license question as it affects cofeehouse
owners, for we believe that the smaller the
whisky shop the poorer is the liquor, and,
consequently, the greater the nuisance.
Possibly, there would be propriety in as
sessing these people all alike.


Experience has shown that capital in
vested in business is more profitable to
the owner than that put into real estate.
And it would be manifest injustice to
make the least profitable business bear all
the burden of government. A license
is, properly speaking, tax paid to the
governing power for the privilege of COM
peting with others in the same business,
and for protection to the property owned.
The more competition q man wants, the
more he ought to pay for it, and he neces-
sarly requires the protection of the laws
IN exact proportion to the value and guam
tlty OF the chattels to be protected Gov
ernments are founded and laws enacted
for the purpose of securing the people in
their persons and effects, and the taxes
and licenses are forced contributions levied
by the sovereign power to defray the
necessary expenses. And the license sys-
TEN has been found the most convenient
mode Of making certain descriptions of
property contribute an equitable share Of
the general expense. Agentleman of this
city has recently prepared a pamphlet on
this subject, which contains some valua-
bic suggestions in point:


An erroneous doctrine has obtained with
regard to drays, cabs and billiard tables
forgetting that the licensee is taxed as the
! proprietor or conductor OF the particular
| dray, cab or billiard table only. Ii has
| been argued that he can mOnopolize them
/ all under one license, destroying all uni
| formity and fraudulently evading the law.
/ As well might the proprietor of a dozen
| c0tteehouses in different places run them
/ all under one license.


What evidence is there in the phrase
! olOgy Of the constitution of 1863, as dis
/ tinguished from previous constitutions OF
| Louisiana or of other States. or from the
statutes of other countries, TO show the in
| tentien to abolish the universal usage OF
cities Of taxing public and private vehicles,