Injustice In Taxation

The majority of people grumble about their taxes, and there is good reason for it. It luis been figurad out that the 16,000,000 hand workers in the United States pay as taxes every year fivesixths of tbeir possible savings, or 83 eeiite of every dollar they save. About 100,000 wealthy persons pay as taxes eTery year much less than two-sixths of their possible savings, or 30 cents of every dollar; while tbe few immensely rich people get off by paying one thirty-sixth, or 3 cents of every dollar they save. For hundreds of years the eomparatively poor people have paid n unfair proportion of the taxes. Theold feudal owners of the land in Europe gradually shifted the burdens of government from their own purses to those of the tillere of the soil. Of couree, before that time itall carne from the handworkers in one way or another. for the nobles did no work ; but the aristocrate finally stcured a aireci tax upon the production and wealth of the workers, and thus had their rents more largely free frora government tax. Ever since, in some way the wealthy nd privileged classes have paid less than their jast share of the expenses of government. One reason for it today is found in 9or systein of attempting to tax person1 property. The best thinkers and writers on the subject are beginning to geethat no approximation to justice in taxation can ever be seeured so long uk that Bystem is adhtred to. It ia well enough.perhaps, inacominunity where no man is much richer thananother; but wbere Bociety is divided into rich and poor, its inevitable result is bad. The personal property of the poor man is ail found and readily assessed, while much of the personal property of the rich man is hidden from sight and escapes assessment entirely. Prof. Ely, in hia report on taxation in Baltimore, says that our present system of taxation is a universal failure, and he supports the statement by a great array of facts and by cogent reasoning. His Tiews as regardB assessment and taxation of personal property are sustained ay two state tax cominif slons. Of all the States in the Uuion, probably Massachusetts has the most stringent laws to aid thé" assessor, and yet the following table for Boston tells its gtory: Keal estáte t45S,988,SOO488 13O.CO0 Personal propeny t210,l&i.997i8iM,526,058 That is, the great city of Boston had less personal property in 1884 than it had in 1881. No one believes it, of eourse;and henee the only explanation is that personal property cannot be found sufflciently well for purposes of taxation. The tame thing is eeen in New York state where the subject has been investigated by experts. But it is shown that personal property such as horses, cows, sheep, wagons, plows, etc.,- the main property of farmers, - do not easily escape assessment. And Prof. Ely shows that women, heirs, executors, administrators, and guardian8 of persons of unsound mind, are assessed beyond all measure of justice.