March  12 
l68 
THE  RURAL  NEW-YORKER. 
ment  disburses  it,  and  it  all  comes  back  to  us  again  ; 
the  money  is  not  lost.  We  all  see  how  much  better  it 
is  to  have  a  State  Capitol  cost  $25, 000, 000  than 
$5, 000, 000.  If  it  is  more  of  a  stone  heap  than  a  build¬ 
ing  ;  if  half  the  money  was  stolen,  it  matters  little  ; 
for  the  thief  as  well  as  the  honest  workman  will  spend 
what  he  gets;  “the  money  is  not  lost.”  What  we 
need,  it  seems,  is  monetary  activity,  money  in  circula¬ 
tion  ;  to  this  end  taxation  contributes  largely.  But  to 
this  view,  Mr.  McCabe  does  violence  when  he  admits 
that  taxation  is  an  evil.  On  a  second  reading  of  his 
letter,  I  was  amazed  to  find  that  he  places  taxation 
among  moral  evils,  for  he  charac¬ 
terizes  a  certain  kind  of  taxation 
as  “iniquitous.” 
Accepting  Mr.  McCabe  as  an 
authority,  the  following  is  inevit¬ 
able  :  1.  That  taxation  is  an  evil. 
2.  That  the  taxation  of  rich  men’s 
property  (the  personal)  is  a  moral 
evil,  wicked  and  sinful.  3.  That 
the  effect  of  taxing  personal  prop¬ 
erty  is  to  drive  it  out  of  the  State. 
4.  That  no  personal  property 
will  come  into  a  State  where  it  is 
taxed,  and  should  any  be  foolhardy 
enough  to  come  in,  it  will  be  driven 
out.  5.  That  the  personal  property 
having  left  the  State,  the  real 
estate  could  not  be  used.  6.  That 
the  State  would  be  depopulated, 
and  that  the  Empire  State  of  this 
glorious  Union  would  become  a 
howling  wilderness,  its  magnifi¬ 
cent  harbor  a  frog  pond.  One 
thing  I  regret  that  Mr.  McCabe 
did  not  inform  us  of — the  effect 
of  taxation  upon  real  estate. 
Doubtless  his  answer  would  be, 
“  That  is  a  matter  which  does  not 
concern  me  ;  my  business  is  with 
personal  property.” 
In  my  bewildered  state  of  mind  on  this  subject,  I 
have  run  off  like  this :  If  its  proper  share  of  taxation 
drives  personal  property  out  of  the  State,  may  not  all 
the  taxes,  when  piled  on  real  estate,  make  that  inter¬ 
est  round-shouldered  ?  Taxation  has  become  ruin¬ 
ous,  and  the  question  before  us  is,  which  shall  go  to 
the  wall — the  oppressed  farmer  or  the  rich  man’s  stal¬ 
lion  ?  WALTER  B.  PIERCE. 
Lecturer  New  York  Farmers’  League. 
All  Protected  Property  Should  be  Taxed. 
In  a  nut-shell  my  opinion  with  regard  to  the  taxa¬ 
tion  of  personal  property  is  this  :  Every  dollar’s  worth 
of  property  of  every  kind  that  demands  protection  at 
the  hands  of  the  law,  should  be  compelled  by  law  to 
pay  its  pro  rata  share  of  the  taxes  for  the  support  of 
government.  Inclosed  find  the  annual  address  to  New 
York  State  Grange  in  which  this  question  is 
more  fully  discussed.  With  taxes  levied  on 
real  estate  alone,  what  inducement  is  there 
to  invest  in  real  estate,  except  in  localities 
where  rentals  can  be  made  to  cover  taxes  and 
all  other  expenses  and  yield  a  paying  per¬ 
centage  besides  ?  w.  c.  gifforii. 
Master  New  York  State  Grange. 
R.  N.-Y. — The  address  criticized  the  plat¬ 
form  of  the  New  York  Tax  Reform  Associa¬ 
tion,  printed  on  page  848  of  last  year’s  R.  N.  -Y. 
Mr.  Gifford  said  : 
We  are  no  longer  left  In  doubt  as  to  the  Intention  of  the 
owners  of  capital.  The  gauntlet  Is  thrown  down;  and 
henceforth  there  is  but  one  line  of  action.  Shall  we  have 
the  courage  to  stand  firmly  against  the  money  power,  that 
seeks  to  place  the  entire  burden  of  government  upon  the 
producing  classes,  and  unitedly  demand  our  just  rights? 
The  Issue  Is  upon  us.  I  commend  It  to  your  thoughtful 
and  earnest  consideration.  Whatever  course  is  decided 
upon  must  be  pushed  vigorously.  If  measures  already 
Introduced  meet  the  approval  of  this  body,  Its  combined 
Influence  should  be  promptly  brought  to  their  support. 
As  a  class  we  are  prone  to  doubt  and  hesitation,  and. 
while  we  are  waiting  and  doubting,  the  chains  are  being  forged  that 
will,  ere  long,  bind  us  In  slavery.  Shall  we  heed  the  warning  and  escape 
the  doom? 
The  Fault  is  With  the  Assessor. 
A  large  percentage  of  the  taxes  paid  by  farmers  is 
for  school  purposes.  A  and  B  are  neighbors  and  each 
lias  children  to  educate.  A  is  the  owner  of  a  farm 
worth  $5,000,  and  by  hard  labor  and  good  management 
is  able  to  support  his  family  and  also  pay  his  debts  and 
taxes.  B  has  no  real  estate,  but  is  the  owner  of  good 
notes  and  mortgages  worth  several  times  as  much  as 
the  farm  belonging  to  A.  B  is  able  to  live  in  good 
style  without  labor  and  add  to  his  capital  each  year. 
If  personal  property  escapes  taxation,  then  in  effect 
farmer  A  has  to  school  his  own  children  and  also  the 
children  of  B.  No  amount  of  sophistry  can  make  it 
appear  that  such  a  system  would  be  either  just  or  in 
accord  with  good  policy.  So,  also,  by  other  items  of 
State,  county  and  town  expenditure  for  which  taxes 
are  levied,  A  and  B  are  alike  benefited,  and  each  should 
pay  his  just  proportion  of  the  same.  Again,  suppose 
that  B  is  a  good  judge  and  lover  of  fine  horses.  He  is 
wealthy  and  invests  a  portion  of  his  surplus  funds  in 
fine  horses,  fully  believing  that  he  will  derive  both 
pleasure  and  profit  from  such  investment.  Ought  the 
thousands  of  dollars  thus  invested  in  fine  horses  wholly 
escape  assessment  in  a  State  where,  according  to 
law,  other  personal  property  is  taxed  ?  No  good 
reason  can  be  given  for  such  exemption. 
So  much  has  been  said  in  recent  years  about  unjust 
and  burdensome  taxation  that  many  farmers  really 
suppose  this  to  be  the  first  great  cause  of  all  their 
woes.  If,  however,  the  cry  of  sympathy  for  the  poor, 
oppressed,  tax-burdened  farmer  is  traced  to  its  source, 
it  will  usually  be  found  to  proceed  from  some  one 
either  anxious  to  live  without  labor  or  add  to  his 
political  capital.  It  is  the  cry  of  the  demagogue.  It 
is  the  catchword  of  the  political  trickster.  Great 
improvement  ought  to  be  made  in  the  methods  of 
assessment ;  but  taxes  on  farms  or  farm  property  in 
the  State  of  New  York  are  not  oppressive.  Rural 
cbunties  receive  more  from  the  State  tax  for  school 
purposes  than  they  are  taxed  by  the  State  for  all  pur¬ 
poses.  Only  a  small  percentage  of  the  State  tax  is 
paid  by  farmers.  A  school  district  composed  wholly 
of  good  improved  farms  does  not  pay  as  much  State 
tax  for  all  purposes  as  it  receives  out  of  the  State  taxes 
for  the  support  of  the  schools  alone.  In  a  farming 
community,  if  town  and  county  taxes  are  high,  the 
in  lamenting  the  supposed  injustice  of  a  law  that 
provides  for  the  assessment  of  a  farm  and  also  the 
mortgage  given  to  secure  payment  of  part  of  the  pur¬ 
chase  price  of  the  same. 
But  where  is  the  injustice  ?  Is  the  same  property 
really  taxed  twice?  No  one  will  dispute  that  notes 
and  mortgages  are  personal  property,  and  under  the 
laws  of  this  State  ought  to  be  assessed.  Real  estate  is 
exposed  to  view  and  as  every  one  knows  cannot  escape 
the  payment  of  taxes.  The  certainty  of  taxation  is 
one  factor  in  establishing  the  value  of  a  farm  or  other 
real  estate.  The  purchaser  of  a  farm  takes  into 
account  the  amount  of  taxes  to 
be  paid  just  as  much  as  he  does 
the  number  of  acres  of  waste  land 
on  the  same.  Each  of  these  con¬ 
ditions  is  fixed  and  in  its  measure 
helps  to  fix  the  value  of  the  farm. 
The  same  property  is  not  twice 
taxed.  A  sells  a  farm  to  B  for 
$5,000  and  receives  payment  in 
cash  to  the  amount  of  $4,000.  B 
will  give  a  mortgage  or  his  note 
for  the  balance.  If  A  takes  the 
note  and  is  assessed  for  the  same 
will  he  be  paying  taxes  on  the 
farm  sold  and  ought  the  farm  to 
be  exempt  to  the  amount  of  the 
note  ?  No  one  will  advocate  such 
exemption,  but  it  would  be  just 
as  reasonable  as  to  exempt  on  ac¬ 
count  of  the  mortgage  if  A  had 
chosen  to  take  one.  In  some  cases 
the  purchaser  succeeds  in  business 
and  himself  becomes  the  owner  of 
notes  and  goods  in  value  far  be¬ 
yond  the  mortgage  not  yet  due. 
Who  ought  to  pay  the  tax  on  the 
mortgaged  property?  Again,  many 
farmers  are  in  debt  by  note  but 
not  by  mortgage.  There  is  just  as 
much  reason  for  exempting  their 
real  estate  to  the  amount  of  their  indebtedness  as  there 
would  be  if  such  debt  was  in  form  of  a  mortgage. 
Again,  in  case  of  foreclosure  of  a  mortgage  the  land 
is  sold  to  the  highest  bidder,  the  mortgagee  having 
no  advantage  over  any  one  with  cash  to  pay  for  the 
property. 
All  real  estate  is  justly  assessed  to  the  person  hold¬ 
ing  title  to  the  same.  All  personal  property,  including 
mortgages,  ought  to  be  assessed  to  the  owner  thereof, 
subject  to  deduction  of  just  debts.  When  assessors 
comply  with  the  present  laws  of  the  State  of  New 
York  no  injustice  will  be  done  to  any  one,  and  the 
increased  amount  of  taxes  levied  on  personal  property 
will  greatly  relieve  mortgaged  real  estate,  c.  s.  rice. 
Personal  Property  Tax  All  Wrong. 
I  consider  taxation  of  personal  property  all  wrong 
where  it  applies  to  live  stock  or  anything  of  a 
nature  that  is  beneficial  to  the  interests  and 
prosperity  of  the  people  of  this  country.  The 
government  should  surely  try  to  encourage 
rather  than  discourage  the  importation  of 
superior  animals  such  as  Mr.  Haggin  has 
invested  in,  whose  price  he  declines  to  name, 
fearing  heavy  taxation.  Such  things  naturally 
deter  others  from  doing  likewise,  and  the  only 
true  way  to  maintain  the  prosperity  of  this, 
the  greatest  country  on  earth,  is  for  the 
government  to  liberally  encourage  anything 
and  everything  that  tends  to  the  growth  and 
success  of  the  nation.  d.  b.  Herrington. 
Taxes  on  Fine  Stock  Prevent  Improvement. 
Shall  the  Rich  Man’s  Horse  go  Free?  Fig.  99. 
farmers  themselves  have  power  to  correct  the  evil. 
The  assessment  laws  of  this  State  are  in  the  main 
just  and  right.  With  few  exceptions  all  real  and  per¬ 
sonal  property  is  by  law  subject  to  taxation.  Inequal¬ 
ity  of  taxation  comes  through  failure  to  assess  per¬ 
sonal  property.  It  is  the  fault  of  the  assessors  sanc¬ 
tioned  by  the  usage  of  many  years.  Farmers  see  very 
clearly  that  the  personal  property  of  the  villager 
ought  to  be  assessed,  but  are  not  willing  that  farm 
stock  should  be  taxed.  The  farmer  claims  exemption 
because  the  merchants’  goods,  accounts  and  notes  are 
not  assessed  and  the  merchant  escapes  because  the 
personal  property  of  the  farmer  is  not  taxed.  When 
the  personal  of  the  merchant  and  farmer  are  allowed 
to  go  free,  the  man  whose  wealth  is  in  notes  and 
mortgages  will  cover  up  and  screen  his  property  from 
assessment,  and  so  it  comes  to  pass  that  only  a  small 
percentage  of  the  personal  property  of  the  rural  dis¬ 
tricts  is  assessed  for  taxes. 
Agitation  of  the  subject  among  farmers  usually  ends 
I  should  be  very  much  against  the  taxation 
of  live  stock,  farming  tools  and  machinery 
in  this  country,  for  this  reason :  we  all 
know  that  much  more  and  a  very  much 
better  class  of  live  stock  could  be  kept  with 
profit  by  the  majority  of  our  farmers  than  they  now 
have.  And  the  system  of  heavy  cropping  and  selling 
off  nearly  all  of  the  grain,  hay  and  straw  from  the 
farm,  and  putting  nothing  back,  practiced  by  so  many 
farmers,  is  entirely  wrong,  and  it  is  only  a  question  of 
time  when  these  farms  will  not  produce  enough  to  pay 
the  taxes  on  them.  The  breeding  of  all  kinds  of  live 
stock  in  this  country,  especially  of  animals  possessed 
of  the  higher  qualities  and  the  best  breeding,  should 
be  encouraged  in  every  possible  way  ;  and  a  tax  on 
this  industry  would  be  a  most  effectual  way  to  still 
further  reduce  our  already  too  limited  stock  of  farm 
breeding  animals.  john  w.  akin. 
That  Brick  Filter. — A.  H.,  Portland,  Kan. — As  to  the 
brick  filter  to  the  cistern  described  on  page  117,  we 
mean  precisely  “that  the  water  will  actually  pass 
through  the  brick  rapidly  enough  for  all  purposes 
without  any  opening  from  the  cistern  into  the  flue.” 
