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" The Alabama constitution of 1819 Post Date: Sat, 9 Aug 2008 15:56:21 +0000 " Bigelow, of course, was not the originator of "proportional," as applied to taxes. His own state of Massachusetts had before him, and has yet, a provision in her constitution to the effect that the legislature "shall only impose proportional and reasonable taxes." The Alabama constitution of 1819, her first, provided that " all lands liable to taxation" within her boundaries should "be taxed in proportion to their value" ; the nice sense of justice of her carpetbaggers prompted them to insert in her constitution of 1867, "All taxes levied in this state, shall be assessed in exact pro- portion to the value of such property," with a proviso author- izing a poll-tax for school purposes not to exceed $1. Autor of the post: Undefined Illinois in her first constitution Post Date: Sat, 9 Aug 2008 15:40:43 +0000 50 on each poll, showing that the framers of this plank knew that there is neither exact nor inexact proportionality in a poll-tax. Califor- nia's constitution of 1849, ner fi rst provides that all property in the state "shall be taxed in proportion to its value," and this plank is repeated in her (present) constitution of 1879. Illinois in her first constitution, that of 1818, was silent on taxation, but spoke in her second one, 1848, and imposed on the legislature the duty of providing "for levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his or her property. Autor of the post: Undefined So also the constitu- tion Post Date: Sat, 9 Aug 2008 15:27:05 +0000 " This is repeated in the present Illinois constitu- tion, that of 1870; 'but this, as well as the constitution of 1848 gives the legislature discretionary "power to tax peddlers, auc- tioneers, brokers, hawkers, merchants, showmen, jugglers, inn-keepers, grocery-keepers, toll-bridges and ferries, and persons using and exercising franchises and privileges,"- that is to say, power to tax said persons and things in such manner as the legislature should from time to time de- termine. This, too, shows that the notion of proportion- ality in American tax law has reference only to taxes based on a valuation of property. So also the constitu- tion of Missouri (const, of 1865, art. Autor of the post: Undefined " And this plank was expounded Post Date: Sat, 9 Aug 2008 15:13:54 +0000 I, sec 30; const, of 1875, art. sec 4), has a plank to the effect that "all property subject to taxation ought to be taxed in proportion to its value." And this plank was expounded by the supreme court of that state, in Glascow v. Autor of the post: Undefined But, notwithstanding the constitutional pro- Post Date: Sat, 9 Aug 2008 14:58:37 +0000 Rouse, 43 Mo. 489, in a way entitling it, in Coo- ley's opinion, to be "copied at length": "That taxes should be uniform, and levied in proportion to the value of the property to be taxed, is so manifestly just that it commends itself to universal assent. But, notwithstanding the constitutional pro- vision, there are some kinds of taxes that are not usually assessed according to the value of property, and some which could not be thus assessed; and there is perhaps not a state in the Union, though many of them have in substance the same constitutional provision, which does not levy other taxes than those imposed on property, [other taxes, in no fair sense of the word, proportional. Autor of the post: Undefined Lawyers and physicians may Post Date: Sat, 9 Aug 2008 14:39:12 +0000 ] Eveiy burden which the state im- poses upon its citizens with a view to revenue, to carry on the operations of the state government, or for the support of munic- ipal corporations, is a branch of the power of taxation, whether imposed under the name of a tax or some other designation. The license fees which are sometimes required of those who pursue particular employments are, when imposed for revenue, taxes. Lawyers and physicians may be compelled to pay a license for practicing their professions, for the purpose of rev- enue; and although not levied on the property, it is still a tax. Autor of the post: Undefined It therefore seems plain Post Date: Sat, 9 Aug 2008 14:23:11 +0000 Stamp duties are taxes. It is customary to require that cor- porations shall pay a certain sum annually, in proportion to their capital stock paid in, or by some other standard, which is generally fixed for mere convenience. It therefore seems plain that the constitutional requirement that taxation upon property shall be in proportion to its value, does not include every species of taxation. Autor of the post: Undefined When, as in Cooley's definition Post Date: Sat, 9 Aug 2008 14:11:33 +0000 " And certainly it seems equally plain that to say of taxes generally, they are "enforced proportional contribu- tions" is a downright untruth as to one very important branch of taxation and an extremely barren and unattainable ideal as regards the other, or property, branch of taxation. In taxation, as elsewhere, the proper function of ideals is to get themselves realized if they can. When, as in Cooley's definition of taxes, they go masquerading as bones-and-body reality, it may afford precious encouragement to idealists generally that even a man so of the dry-as-dust type as Cooley found ideals to such degree indispensable that he deliberately, or rather unavoidably blinked the facts for their dear sake. Autor of the post: Undefined " Is not the support Post Date: Sat, 9 Aug 2008 13:59:46 +0000 His so "enforced propor- tional contribution" to the ideal may indeed be precious in their sight: its alleged proportionality is worse than useless in a definition of taxes. The learned judge was almost equally unhappy in defining the purpose of taxes as being "for the support of the govern- ment, and for all public needs." Is not the support of the gov- ernment a public need? It would seem that if Cooley had been quite sure of the affirmative he would have finished the clause and the definition with the words "and for all other public needs," instead of leaving to his readers to determine each for himself, by capricious individual choice, in accenting all or public, whether "the support of the government" shall be taken to be itself a private need or a public one. Autor of the post: Undefined Therefore because taxes ought Post Date: Sat, 9 Aug 2008 13:45:27 +0000 But assum- ing that Cooley meant "and for all other public needs," and that he is generally so understood, would he not have done better had he condensed all mention of the purpose of levying taxes into the simple formula "for public needs"? Is there even the slightest shade of a presumption that any one reading such definition would not know that "the support of the govern- ment" is a primary public need? If not, why so much sur-' plusage? Again: if the learned judge had adopted a simple formula of purpose, he would have done still better in not com- mitting himself so far as to vouch for taxes as being levied for public needs. That foolish sort of optimism which shuts its eyes, or makes believe to shut them and its definitions against the plainest facts is the painted idol of timid and servile minds. Therefore because taxes ought to be for public needs, let us assert and stand to it that they are such, nor dare to define them as being levied for public needs, as well as (fre- quently) for private needs masquerading as public ones! Let us in our definition carefully suppress, to tuck out of general sight in diffuse commentary, that "public needs" as o f ten put forth are such by tne fiat of an oligarchy, which neither the real public nor their timid, or corrupt or by-legal-impediment -restrained judiciary can effectively and according to the real facts declare to be not "public," or effectively declare to be mixed needs, partly public and partly private, upholding the former and defeating the latter. 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