TAXATION. 69 



During- the preparation of this paper, whenever farmers have 

 been asked what class of our population is taxed most heavily in 

 proportion to property, they have invariably answered, farmers. 

 Whenever manufacturers have been asked the same question, 

 they have invariably answered, manufacturers ; and thus it is, 

 each class regards itself most heavily burdened. 



So far as the positive requirements and exemptions of the stat- 

 utes are concerned, it is safe to say that there is no very material 

 favor of one class above another. In the usual application of the 

 statutes, however, that class whose possessions in the line of 

 vocation are most open to assessors imder the present constitution 

 of society, is at an immense disadvantage, a disadvantage which 

 must continue until effective measures be adopted to secure a 

 due proportion of revenue for public purposes from "invisible" 

 personal property. 



The arguments of this paper, however imperfect in other respects, 

 have not been directed too earnestly and emphatically toward the 

 policy of equalization of taxation, by insisting upon the importance 

 of bringing the valuation of all property to a common standard, that 

 of actual value, and of distributing the assessment over the largest 

 possible amounts, real and personal, visible and invisible. Perfec- 

 tion in this, as in all things human, is practically unattainable, 

 and the nearest approximation to it can only be had by that toning 

 up of public sentiment which shall visit the man who defrauds his 

 neighbor by false returns for taxation, with merited punishment ; 

 which shall require at the hands of public officers the most con- 

 scientious and impartial discharge of duty ; which shall recognize 

 truthfulness and honesty as among the highest virtues in public 

 as well as in private transactions, and which shall inspire in every 

 citizen a readiness and willingness to bear, according to his 

 ability, his full proportion of the common burden. Toward such 

 a condition of society let it be our endeavor to direct our efforts, 

 remembering that under wise laws, faithfully administered, the 

 State and her citizens attain their truest and highest prosperity ; 

 that the blessings we enjoy, of protection, of opportunity, of social 

 advantages, of good government, of civil and religious liberty, 

 can only thus be maintained in their integrity and fullness, and 

 be trHUsmitted unimpaired, in long succession, to all the coming 

 generations. 



