. -
Sisoxunty Journal
.,,,. owes ,,,,. ,. ....
tw.it con.iantiv iBfwa! ,1,.,
"'5'tfi'7r;ar'iM "-pt j -
?baeV I,,
-UIC iitJU
on.
""a" trW
tnJ
of U0;t
i .....
' "union
JO,
l f.
r w tit
18 Prnm.
(0nx:. cmrsn iwra.
J..UTE rr THE CANTY.
, .t-T tflltrLATIOV OF AM"
Subsriptj0" Prie, f2.00
.J.
EdiW.
niatu-r. , , - ...
THIKSDAY, AlGlVT It,
The I rolih-m of Taxation.
lullll-'-it'-all.
i n' l . , . . .
Ifnuy l saieiv uiiirnieu uiai irie
jsignilicaut bign of "Our times is the
i, popular interest nov. hianifeNted
tilt reitioti to the entrui telfure,
Etae is li"n ''iiueHhoirtitig of tlie
lea and 'i?Juiu of' tlie existing order
thing's a::il a sliarp challeutfing of
rjgfltfal authority of recognized
.edei.'-S'tiy tlie plain,' common to-
tfiit hits no jnriHsl ' iu 'previoun
imes. ill'" usseruvx aminos oi Hie
.pukr rhimj ixM-teniW'some' marked
biiAs in ' the prevailing- Order,' 'Irjt
hettier those ihangeii (iliall bean iV:i-
remeot or its opposite, will uVpcbd
fjely u(xM' tho intell&em, prudence
id wmiier w,ui which mey are
roughl. It isi however, nioil'recjsjur-
jtonote 'thr.t"'thus far 'the 'popular
mauds have 'been Wsed upon Justice,
d policy and r!l)t reason.
Among tlio more important problems
bicharc now enggfiig the at'ention
our people, is that! of taxation. '.Up to
conijaratively recent period the ttver-
e citizen seemed to regard lift, taxes
liometliing inevitib.e, as something
t 'renderes him a certain mniler of
liars poorer, anfl atout which little
could be profitably said. He might
tertain more or less 'doubts as to
hether ho was or was not beintr robbed
the greater part of wliat he iiaid as
xes, but he felt that all speculation
thai ..;ri
least, use'ss.
1
1
an- eaiki comr.iexitv .. ..1. .
dt'vHoMiDeiit
complexity witli
i.inaiion aiM mawrial
. iiKii :i LrL.iuii, , r a
- ..., , laxatiu wl,i-,
ou d meet asonaUe re(irelems a
hundred .mi, aK0. nii,,,,t
maduatfc'ben amJiwl f,; '
diii,,s ; tho p,llt (lay. Fornier,;;
t" things wtil.-li tl stl.tn,l,,i:.".
vl u
lliexiieniJvi r.r,, ..... . 1 ...... ..
, . w... n III TU m.n.t...
I .. , . .
..uepe. or thmgs of like cUra, ter
unun;,Keu ,,v the state in llr time.
In the eni iin-t ,.r . . ,.
' " IK IV .J. If. rr.'.t,.
.111.. . '1 . . . 1 -""C
ui uie suies lev.ed no state tv m". n
hi uur.rb ine rtite wn l.m..
- nine
man nnoTinal. For inst:
..V s... y.i.0 im rate of state tax 0.1
i.inarangetl ux-ording to oualiti-. frr,.
,... 1 . .
v"-u-irve .( eightv-livecenls I, ..,.
J I . . . 'n
uienuc-es, a.i.J in Kentucky
3
1 . ii-
-: r v. n )Mr- f inirv uim. . '
11-' 'wvwii,n lriu UKlNLr mix
-SALE Br kumu
New rfnvi: s M ( o
Olivet. M.uKJ,
1 nan. JMIM .
- run .
obseori,,'ll., ",,c""iodli.S1
! more
in earl v
tlie liest
landsi f.ere oniy taxed fifty cents one
uuureu acres. Tlie rate of muni -.-ii
i v- ..,'!.. - . ... 1
"-""" our cities were uev and
comparatively finall was also veiy low
" ' i"'"! se w say that state taxes
are ten times great now as thev
lifty years LgJ. But the real diliiculties
of the prober,! lie, not in the immensely
increase.! s now raised by lU'ation.
but in 'the' relatively great uicrease
of jiersoiuil p.-ojierty which may lie and
fn fi v-i'i'a u.i.. . 1 i. I
... "a" cvuciii, uiiii.eaiHl UTini Hie
assessor of Uxes. Kneakinc- -m.r...
''".wniiiijiMniiiUin,,,,,,,,,,
ROYAL I
SEDIIIG MACHinEi
. . . . 1 1 in 1 1 1 IMil 1 1 1 1 1
WARRANTED
5 YEARS
pper wonhr ?"",e'. v,rT cllc. that !
csluJ mm do H . i. Ui""liUc-
I. b.r." M, , "L. lSf0,I"!, opPfrtaBilT for
OLDEST AND
ESTABLISHED
32 YEARS .'
rF YOU WANT
EASK, COilFOfiT
RKI4ABILITY,
SPEED, STYII.
QVAU.TV, AT)
THE BET OF
EVERYTHING,
SEMU TO US.
B1CCLES
LARGEST MAKERS
mm
I N TU
E ..WORLD.
PRODUCT
108,000 BICYCLES
WB GL AKANTEX (
ULB MACHIXU
8UFEBIOB TO
ALL OTHCB8
AND WABBAXT
EYEBV OKB
TO BE
FEKFECTl
COVENTRY MACHINISTS. COM PAWY,,Ltd.
trniwMOU, BOSTON,
SAN FRANCISCO.
tstvND FOR CATAinc.rm
mi iiiiiimi m ijm
I.- ' V.
V ijo jiraciicany,
But the plain, ener-
ietic citizen is lieginning .o undersUmd
Hat taxation nipans vastly more to him
kap the fact thaJ,'Tie must 'periodically
lya certain niin'rber 'o'f foljais Into
ii to
le public treasury. He is cmniny to
KlersUnd that taxation is pot
i i ' '
the
fcnnle, arbitrary tfiinfj, which without
Mktion'il yeems to" 'be, anil that it
akesa vast difference to iiini now,
wn wlu.t tilings and for what tmr-
ia.qs fire levied and collected.
iere is a new appreciation of the fact
t taxation may be so adjusted an to
ter monoplietf or to restrain them;
P'Veup wealth in tlie hands of tlie
F &-h or distributo it among the in-
Wo,is masu; to Oiien tlie door of
Ifiortijnity to stri)gglmg honesty, or to
pssil against tlie army of flie less
ruinate; compej the com paf.it ive-
poor to osar the linancial burthens of
P community while the weathy cs-
Ipe those burthens, or to coraixil all
fctribut ftheir own fair sliare; to stim
lite production or to discourage it: to
Ke tlie burthen of taxajjon greivous
onerous or relatively light. The more
common people nonder (Jiese things
more sharply they question the wis
jm and jirapfi.cJ wQ.rkings of pgr pres-
syswm or taxation ani iLpngei
popti ar demand for some nipdihca-
Ks and improvements of it. It was in
Fgi'fjpnof this dpmand thatprovis-
was made, at its recent sessifln, ny
Iowa legislature, for tip appoint-
Jnt of a revenue commission 10 1,1
ire into and renort on the revenue
li -
Mm of the state, o mprei--
and rennonsihle duty has ever oeen
tosed upon four citizens of the state
ti will devolve upon those who
prist this commission, and no more
V responsibility was ever
the state executive rxnno. than
Of appointing this comn, .
proYuioTmade by J
.. commission- -
time it may be exp.oyeu .m H
- expenses
Involved, is beggarly
. and the results that may
.Mv hoped for from its labors
I therefore depend in an exceptional
, upon the character, capacity mm
r.t for the Worn oi HI" "ieu
ipuiv"
n.
distinguishing feature of our system
im and local taxation is uuu an
rty, real ami personal, shall be
atone uniform rate. Only quite
itly certain special forms of tax
nave assumed importance in some
states. The basic idoa of our tax
Is democratic that all shall pay
according ta their respective abiU
It assumes that ability to pay
is measured by the selling value
property, and that the selling
)u of all property, personal and real,
actioally ascertainable. In this
feature our present system is
fV, Weed, it be not in some sense
,neotal. It does not now, nor
obtained in Europe, and was
?Z J"8-" ln r states until
' l1 "ivil war.
"J"""1 property is
fM value, but upon
"Wue, or income,
capacity. The European
U one or another S.pre
this country durine; its early
. ami in wm of the states un to 'a
n titerefow the merits of
Vmr in its entirely can sotroely
tively, tfiera'was little iiersonal w'rtv
in existvnte one hundred years a, and
what ex'Tl'd was chiefly in the coimtrv
and was,' fo llie most part, visible and
easily found by the assessors, "tyi'liin
the past fty years there has bee:; not
only an enormous increase in he
amount of personal property, but lap-
iil multiplication of classes of oersoual
proetty wl.ich may lie easily tQiicoale.1.
that clas;, of personal property, Nuchas
stocks bonds and other evidences of
indeb'Jedness," based on railways,' tele
graphs, telephones, gas, water and
street cr.r companies, large manufactur
ing, transporting, and trading"'com
panies, anif banks, is in the main i new
class of p;'0j)erty, aggregating fabulous
amount;; which is so effectually hidden
away in cities that no means 'yet til j vised
has len eflecti've in uncovering it. The
city is tha home of invisible property
of all kini's and w hen it is remembered
that our urlian imputation has increased
from one in thirty, in the beginning, to
alxnit one in four, now, of our total pop
ulation, and that the relative increase of
dwellers in our cities continues much
more rapid than in the country we may
gain some idea of the great and grow
ing diliiculties involved in compelling
lersonal projierty to pay its fair share
of taxation under our system of taxing
all property at one uniform rate.
An English authority on finance says
the value of fiersona! property in Eng
land is uoyble that of real property,
Conservative estates place ,the yajue
of perspnul property in tlie oidov .com
munities of this country at one.-Jialf the
value of all pronerty but it is a notori
ous fact that it in no part of the coun
try pays more than a small part of its
share of the taxes. In the state of New
York the value of personal property
consideraly exceeds that of reaj estate.
et we haye the authority of t)e govern
or of that state for tile lact mat m
1H86 it was assessed for only one-eighth
as much ag jLl)e real property. Thy ra
tio, or a jpwer one probably, obtains in
most of tho states. The bulb of person
al property wjncp escapes taxation is
owned by fhe wealthy citizens of pur
cities and the best able among our
citizens to pay taxes. T'e requirement
of law to list prQnerty for axation un
der oath is probably not generally en
forced by assessors in cjtes and when
is, the result is often JegaJ perjury
without the discovery of liuVlen proper-
r. ry njiecioiia re:utoiiuig, ouier
ise honei-ab)e men, as the Voi-y goes,
persuade theniselves that there is ho
moral wrong in swearing falsely to their
returns for taxes. At present tl only
invisible property which pays if.a fair
share of taxes is that belonging to con
spicuously conscientious men, and that
of widows, orphans, insane and infants,
which may be found by the public rec
ords. What all strictly honest, consci
entious men demand is that means be
found to bring out from its hiding places
those vast sums of invisible property
which now escapes its share of taxation.
Farmers, as a class, whose property is
in sight and always easily found by the
assessor, unite in voicing this demand.
Among the chief things exacted of the
Iowa revenue commission is some prac
tical plan by which the burthens of tax
ation will be distributed among all the
citizens of the state in proportion to
their respective abilities to bear the
same. If they find this cannot be ef
fectively done under the present system
of taxing all property, real and personal,
at one uniform rule, let them give us
another system under which it can be
done, Righteousness in taxation is
worth more to the people than any ct
system or theory of taxation
mi h i " i
r i
m -i
Urlu (Ml
II r - N
aviara.
OISIOM MTINTi
IHTS, etc.
copvmoi
UNN A CO., ftji BKOAUWAV. NW Yimr
MtiNvrB itf.'." Haodboo r!te to
Oldeat bureau .V
'. Haaal.ai-ee HieL Arm 2
Hai a vfoirnettiug Kmlle. s
s "n a su un emiinu shuttle. e
lias yr. KquuI in CiiiiHtructlMk.
MaaeOlecliaiiiral Apuearanu.
u au r.iegaul l luiall. 5
llaaarerrect Ailjiistuient. 3
HaiarnnitiTnTake.un. e
- HaSlylili Kumlturo. 5
Has More ftoml Sewlnj; Qnalltlet n
does a iMrgKT lianee of Oenr Worki
2 than any Mewing Machine in tb World, :
Examine THE ROYAL for politi of
cAVBiience, ana yon will
bay no other.
I ROYAL S, M, CO., Mord, III,
itijti iiiwii i!i:m 1 1 iMiimiiiMiie
Every bateni ,.nr',T ffiL?"--
umnreat greolfclloa of anr scientiSe
world. Splcdoully Illustrated. Ni
man shoulil be wlUiout it. Wwtl
. ,i,i-;.ii UlOIIMlij,
nc paper 10 (he
17V 11
um.iuiiK, u.-0:idwuy New VurU,
ntellinent
ikiv a-i.iii.
Addrem MVSN & CO,
DOSTOIT
ChestWicht
FOR YOUR HOME,
VJf 1 ;
1 W BEaaBBBfaW B B (1 B -
inr s 1 hi ,
I II H g?!o ll
I.I
-r I li .j5"Jia Mil .
I ; F 11 1 1 Hie
.1 III
S 3111
S Uii
I 1 I e '
rl I - P I O
.5 :
iwi I 1
1 I to I i
'1a PI S Jr
BaBk.BUB 'BBBLk
TIT"
1
wmmm
ARICL -f3.
S MEN
Ji'ANO THC
i TITANIA
Th Quaan of Falrlaa )
FOR LADIES.
STRICTLY
HIGHEST
GRADE
DIAMOND FRAME
ii. 1
CUSHION and PN CUM ATIQ
TIRES
Warranty With Every Wheel
SEND YOUR ADDRESS FOR CATALOGUE
ARia CYfJlE MFU, CO.
In Sump br IllaitrsUl Me. I.lit.
Thf Schumacher Gymnasium Co 1 OHIO?
SENTWontriat
Wl PAY FREIGHT
If you do not keep it.
We think you will keep it
It pleases everybody.
It is an honest piano.
It is the WING Piano.
Taper So you don't altogether like
the new pastor's sermons, eh?
Dapper No, they are too profound
they necessitate too much headwork.
Tapper Quite true. I noticed you
Were nodding through his entire dis
course yesterday. Bee.
Mosquitoes carry no cash, but bank
upon their bills recu.v-'.lu. Galveston
Nflws.
You may have a preference for
some other make. Still you are a
reasoning creature, and open to
conviction, no doubt.
The question is too important to
be settled without due thought
Years of satisfaction or of regret
come with a piano. Does it wear
well? The WING Piano does.
"Look before you leap."
Whatever piano you buy, there
are piano secrets you ought to know.
Our free book tells them. Send a
postal card for it. It may help you
to buy a different piano. V e take
that risk. ' We also tell you the
nearest dealer where you can see a
WING Piano. It is worth looking
at. - So is the price. WING &
SON, 34S Broadway, New York.
f 4S;j lt.r
Wash yenr face,
Wash yonr hands,
Wash your head,
Wash your beard,
Wash babies Lads,
Wash oat stains,
Wash away dandruff.
Wash away pimples,
Wash away freckles,
Wash yourself with
Toilet Soap
For Pare White Stin.
E. L. BALDWIN & CO.,
14 PARK PLACC.
DETROIT, MICH.
AfiENTS WANTED, SALARY OR COMMISSION.
SAMPLES MAILED FREE.
"S3
ROOFING.
Metallic Weather Boarding,
Complete Ceilings,
Corrupated Sheeting,
n Roofing Paints,
Iron Roofing,
Eave Troughs, Gutters ind Spouting,
All forms of Sheet Metal for Building
COMPLETE AND BEADY V
VTO APPLY WHEN SHIPPED.
WE WANT
AN
AGENT
In (lilatown Hi, f i-i-rpfi llo workman to
l i:oor.r nsi'i Al'l'L V our material!
in il.iK vinlriHy , . ...
!oireBiirtil" litv. f.nlidied; write ror
. ; 7 . 4 CO.. Cincinnati, Ohio.
ESTABLISHED 18T2
OUR PRpPO$ITtOrj IS THIS
Oa receipt ef SSO.fiO, we will delirer at your R. B. StaUoo,
iree, Una Sewing Machine guaranteed equal in OTerr reapaot
to the Lkiuie.tic,New Home, White or any other, and One
a uu.-riptiuu tome weeiiiy uijijtin, LiiMOOKAT St.
touis, REPUBLIC, or any other Weekly at lik ri.i.
njachine is thoroughly equipped, with the Uteat and beat aat
Of Rtattt Innhm.nl. I kL.- .--i- ...
........ j.j, uuuuiuiiuaer, aril Barflni
needle, self-threaping cylinder shuttle. Beautifully onuuBan
tfri, and hat "bent wood-work" the popular style, either Oak
or Walnut. Dpon arrival.if it is founV deficient or mlsrapr.
sented, it can be returned to bC. O. D, for full amount paid.
y5 refer yoa to any bank ln the V. 8. as to our responsibility.
TRUESDAIL MACHINE AND ARMS CO.
Sold by AgenU f.ir 55. ST. LOUS, MO.
AarKeedlfr,, Shuttles afu Repairs for all kinds of Machines.
B1
1 fckTr'! in
A NEW 7,-SKOT, .32--MI
the lii ;:;:vm?'
Ci;:npci..ijrit, Effective.
XiMt o cMrrtt'tt Id Ihovast
Ihi':'' '.4My at a watch,
0a"' sHl la JE imuce IimI
year.
A MjH::ythatellsaUlgh(.
'.ric;;. ,7. Will be sent
J. I) by expreHs, with
y.ri 'ilvi: oi'txamiuatton, If
.'. c'j. ucottti(tanie order
b trvrai. ttvtf fCKyl faith,
MINNEAPOLIS ARMS CO.,
Our Qent's PK&ciori, l- 6'-.
ROOMY.
LIGHT,
ELEGANT.
tif Send for catalogue of
our full line of two and
four-wheeled work.
D, M. Sechter Carrtege Co., Moline, III.
For fifty years carriage makers have tried to invent a! 'short-turn" vehicle
that would not be a "turn-under." Success came with the invention of:
The short-turn device and the othermerits, of which there are many, are described in an
illustrated catalogue, which, with address of local agent, will be sent free to any one,
The Bartholomew Co., Cincinnati, 0.
fiii
:
MA WEIGHTS. SEALS OR
ViKJ CHECK R6DS.
WOU WANT A
II nonAnCH SCALE
U BECAUSE IT IS
The Moat Simple of Construction Any
q one can adjust it,
f The Most Durable The knife edge aro'
h free and looser can oe taken out, Iwpcned
Wt or rettlaced bit new ones.
9. The Most Jer fect Because of its HmplU'
city, and tho only scale which prows it
own correctness. t
The Scale of America. Send for descrip
Hon, prices t etc. It will pay you to invests
gate.
H. N. STRAIT MANUFACTURING CO.,
KANSAS CITY, KANSAS,
$66
oo
Tii . 3EST RIDING
THE BEST LOOKING
I FOR THE STRONGEST BUILT
This is a spe
cial offer. We
sell them at
this price to in
troduce them,
regular price Is
$7b.OO.
WE ARE
WHOLESALE
l V1 IV
MANUFACV
in . y
esa IVRubberTop, I
Ever before offered.
Eliptic Springs,
Piano Bddv.
upholstered in
a fine grade of
cldth.or leather
If preferred. i
Three or four
bow top. Either wide or narrow
track. We would also furnish Corning
body rh place of Piano body if desired.
Send for
atalogue.
FREDONIA MANUFACTURING CO.,
YOUNC8TOWN, OHIO