STATE GUANGE OF ILLINOIS. 67 



at rates ranRing from 31 to 92 per cent, ad valorem. Two-lhirds of the 

 duties, at least, are levied on articles of ordinary use, — I inipht almost say 

 of ordinary necessity — and forty per cent, of tliem from sugar, molasses 

 and woolen goods. 



Internal revenue for the same year was derived as follows: From 



Spirits $49,444,089.85 



Tobacco 33,242,875.02 



Fermented Liquors 9,304,079.72 



Banks and Bankers 3,387,160.67 



Penalties, etc 364.216 34 



Adhesive Stamps 6,136,844.64 



Back Taxes 764,880.14 



Total 1102,044,746.98 



That is, about 91 per cent, of our internal revenue is derived from spirits, 

 liquors and tobacco, 6 per cent, from stamps and 3 per cent, from taxes on 

 banks. 



From all this we gather that our national revenue is almost entirely 

 raised from taxes on consumption; that the articles so taxed are mainly 

 those in common use; that more than half of this revenue is probably 

 raised by taxing articles that may properly be classed as necessaries; and 

 that it is a taxation which is mostly paid by the earnings of people of 

 small means, and not by the capitalists or by the capital of the country; 

 except as advances, which are more than made good from the consumer. 

 All faxes on wealth, as such — on gross receipts of railway companies, 

 income, etc. — excepting on national banks, have been sedulously removed 

 from the statute books. 



STATE REVENUES. 



The State Taxation of the countrj', which we consider next in the de- 

 scending scale, is, with the exception of that of Pennsylvania, 1 believe, 

 laid upon property in proportion to its valuation; this valuation is gener- 

 ally imperfectly, carelessly and almost corruptly made. Although, as our 

 Supreme Court says, the assessor exercises a judicial function, he is 

 ehirted with little reference to his fairness, conscientiousness and good 

 judgment. In New England, where three grave citizens, called "Sisters," 

 are chosen to enumerate and value property in each town, the work is 

 done more thoroughly, and some method of the kind is preferable to our 

 own. In Penn.sylvania a State tax is levied on stocks, loans, net earnings, 

 gross receipts, tonnage, etc., «){ corporations, comjianies, etc. 



In the State of Illinois the Constitution reciuires, as I understand it, that 

 the State revenue be rai.sed either by levying & pro rata lax on the whole 

 valuation of property in the Stale; or by a tax upon tiie various classes of 

 traders, transporters, etc. ; or by both these agencies. In the main, our 

 legislators thus far have endeavored to perfect the system of a tax on val- 

 uation; but in the single case of the Illinois Central Railway we have a 

 tax of 7 per cent, on its gross receipts, yielding something more than 

 $400,000 per annum. The tolls from the Illinois and Michigan Canal 



