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WHO PAYS YOUR TAXES?

Mr. Gardner: “I can give an illustration in point.I know a piece of property, the assessed value of whichhas remained unchanged for the past five years. Inthe meantime, the rent has increased nearly double,and the value of the property has increased in like pro-portion.”

Judge ARNOUX: “You see, gentlemen, nearly everyproposition that I have made is confirmed by the factsthat others have been able to adduce. I only wish toadd that I trust the views of the chairman upon the TaxCommission Report of 1881 will be accepted by thiscommittee in all points except this here discussed.”

When a bill of like purport was before the New Yorklegislature in March, 1891, the New York Sun denouncedit editorially. Here is an editorial article entitled “TheProposed Tax Bill,” from the Sun of March 13, 1891.

“ Bills are pending in the Assembly and in the Senate , forthe introduction into this State of the listing system of taxa-tion. It is proposed that every owner of property, real orpersonal, shall annually prepare an inventory of his posses-sions, swear to it, and deliver it to the tax-assessors for theirguidance in fixing the amount of his taxes. If he neglects todo this, any assessment that the assessors may make from theirown knowledge is to be doubled ; and if he refuses to do it,upon demand, he is to be deemed guilty of a misdemeanor, andpunished accordingly. Both the Assembly and the Senate bills, as they stand, afford many loopholes of escape, andopportunities for litigation. It is doubtful, indeed, whetherany bill could be drawn which would be free from thesedefects ; but that is of minor importance.