1886.1 OOL [Rothrock. 



delphia and the counties of the Commonwealth were unfair. To 

 remedy this, a revenue commission was appointed according 

 to an act of Assembly which was passed April 29th, 1844, and 

 entitled, "An Act to reduce the State debt and to incorporate 

 the Pennsylvania Canal and Railroad Company." In all, there 

 were twenty-one members. Of these Messrs. Eli K. Price, James 

 S. Craft, Maxwell McCaslin, John Krause and Owen Jones were 

 constituted a committee to prepare a final report, which was, 

 after many difficulties and discouragements, completed and pre- 

 sented to Governor Shunk in March, 1848. The value of the 

 work done will be best appreciated by remembering that the 

 entire increase of the returned valuations, after the action of 

 this board, over that fixed by the revenue commissioners in 1845 

 was $43,477,255. 



The work of these commissioners was evidently of a most 

 delicate nature. They were empowered to measure practically 

 the depth of Pennsylvania's patriotism and public spirit. The 

 soundings were over tender spots in human character and pos- 

 sessions. It is not to be expected that there was no dissatisfac- 

 tion over the report. But it is doubtful if any similar document 

 could have produced less. One sentence in the report shows 

 that the commissioners were conscious of no dishonorable or 

 dishonest acts. u This work of revision we have intended to per- 

 form in the spirit of moderation, and for the proof of its equal 

 and temperate justice, we confidently refer to the testimony 

 adduced and to the record of our proceedings." 



At the date of the report it was estimated that Luzerne county, 

 now one of the richest in the State, had of property, subject to a 

 tax of three mills on the dollar, $354,868 less than Huntingdon 

 county. The present enormous coal trade of the Luzerne re- 

 gion was not even dreamed of. In Sullivan county, adjoining 

 Luzerne, the tax on watches amounted to but one dollar and a 

 half, as against $5000 paid in this city at the same time. A 

 wilderness covered vast portions of the State. 



