THE COLLAR-BUTTON SYSTEM.
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It may be worth while to note the case of a residentof Ohio , 1 who suffered from the unjust listing systemexisting in that State. After a manly struggle in thecourts for the possession of his personal property, heremoved from Ohio . In a letter to the Reno (Nev.)Gazette of August 4, 1890, he discusses the exemption ofpersonal property from taxation. Here is his letter:
“The only source of facts and figures on the subject at thebeginning of this communication—issued under United States authority, too—is the census. That shows : First, that thevalue of real estate is nearly four times that of personal prop-erty ; second, therefore real estate should bear four-fifths ofall taxation, and personal property one-fifth, State and Fed-eral ; third, the same sources of information show that thetotal of State and Federal taxes is nearly $723,250,721—realproperty $234,563,041, and personal property $488,687,680.
“ If taxes should be levied according to the values of prop-erty, then personal property should pay one-fifth of the totalState and Federal taxes, or $166,247,666, and real estate four-fifths, or $556,903,055 ; making the total State and Federaltaxes $723,250,721, thus proving that personal property nowpays three times as much as it should, viz., $488,687,680, asshown by the United States census. No Federal tax is leviedon real estate. Is this right or wise ?
“ Is there any sense in the demagogue’s cry for greater tax-ation of personal property ?
“ The supplemental report of Professor R. T. Ely of Johns Hopkins University , Baltimore , Md. , to the General Assemblyof Maryland, under the heading of ‘Origin of our System ofTaxation,’ says: ‘This system of taxation originated at a