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WHO PAYS YOUR TAXES?

with the corrupt machine and a district attorney nomi-nated by it, such laws become dead letters. It seems thatthe beautiful faith in the power of conscience is betteradapted to the Church than to the arena of politics. Ifthe Lord takes vengeance upon all those who dodge theirpersonal taxes, the city of New York will be worse off inthe day of judgment than Sodom and Gomorrah ; perhapsnot even five just men will be found to save the city.

The commissioners appointed in 1871 by GovernorHoffman to revise the tax laws of New York assert thatthey have demonstrated the inconsistency, inexpediency,and impracticability of many of the existing laws impos-ing taxes directly on personal property; and also theuniform failure of the system as a whole, wherever it hasbeen adopted. The answer usually made, however, toany proposition to sweep away, as other nations haveswept away, such a system, is, that it is right that allpersons and all property should bear a proportionateburden of the taxes necessary to the administration ofthe State; that although what the commissioners havealleged may be true, yet a considerable amount of taxesis collected in any circumstances from personal property;and that, to the extent to which they are collected, theburden is proportionately lightened on real estate. Thequestion therefore is: Can the present imperfect systembe swept away, and personal property at the same timebe made to sustain its equitable and proportionate shareof the public burdens ?