Republican Administration. 61 



Wolcott's message to the general assembly at its May session, 1817. 

 In this message he said that the system of taxation was ancient 

 and had ceased to be adapted to the circumstances of the people. 

 He expressed his belief that the effects of the system were "far more 

 injurious than generally supposed "^ and to prove his point he gave 

 several illustrations showing the operation of the system. He pointed 

 out that the polls were listed at a sum — sixty dollars — equal to 

 twenty-five acres of the best meadow land in Hartford or Middlesex 

 counties or to forty-eight acres of the best meadow land elsewhere. 

 A first-class new brick or stone house containing twelve fireplaces 

 would be listed at no higher figure. Governor Wolcott attacked 

 the tax OP fireplaces severely, showing that the number of fireplaces 

 in a house was no index of the wealth of its owner. Two or three 

 fireplaces were necessary for every family because of the climate 

 and as the condition of a house — whether new or in need of repair- 

 was not taken into consideration "it must frequently happen that the 

 cottage of a man in very moderate circumstances will be subject 

 to a higher assessment than the ancient, but comfortable mansion 

 of his opulent neighbor." ^ 



Other examples of the injustice of the system are easily found. 

 Under it a horse worth forty dollars, was assessed as much as a horse 

 worth two hundred dollars, an acre of plow-land worth twenty 

 dollars was assessed as much as an acre worth eighty dollars, a ten- 

 dollar watch was assessed as much as a watch worth two hundred 

 dollars, an eight-hundred-dollar country house was assessed for as 

 much as a ten-thousand-dollar house in the largest town, if both had 

 the same number of fireplaces. Other figures could be substituted 

 and examples multiplied, but the injustice of the system is already 

 clear. However, two attacks, which read very much like a modern 

 socialistic circular, but which contain considerable truth, are so 

 interesting as to be worth quoting. "Even the poor man's cow, 

 which the law humanely considers so far an article necessary to 

 uphold life as to exempt it from being taken for debt, was made to 

 pay a higher tax than two hundred dollars in bank stock — more 

 than six acres of plow-land worth forty dollars per acre — more than 

 eighteen acres of (uninclosed) woodland worth eighty dollars per 

 acre — more than forty-one acres of second rate (uninclosed) wood- 



^ Governor Wolcott's message to May session of general assembly, 1817 

 (Ms.), p. 4. 



^ Governor Wolcott's message to May session of general assemblv, 1817 

 (xMs.), p. 7. 



