taxed on the general assessment for state and county purposes. Many signatures were received before people seemed to realize the character of the undertaking. The petition was taken to Albany, and the board abolished by the legislature.

Another defect of the Ohio system is noteworthy, especially for us in Maryland. The assessment of property once in ten years is not often enough, and owing to changes in value it leads to injustice as between citizens. The governor used these words on this subject in his annual message, dated Jan. 4, 1887: “The last decennial appraisement of real estate was had at a period of great prosperity; it was a time of general high values; since then there has been a heavy decline; farm property is from twenty-five to fifty per cent. cheaper to-day than it was then. The consequence is, that farming lands of the state, where they have not been affected by the growth of cities or other development, are now taxed on the average more nearly at their full value than any other class of property. In fact, the farm lands of some of the counties are taxed at even more than they could be sold for. But while this is true of the farm lands, the reverse is true of the real estate of many of the cities of the state where there has been growth and development, as in some portions of Cincinnati and in Cleveland, Toledo, Columbus, and many other cities that might be named. The valuations placed upon the real estate of these cities in 1880 are in the aggregate fifty per cent. of their present true value in money, and in some cases they will not exceed twenty-five per cent.

"The consciousness of this lack of uniformity, and the consequent injustice that must result to all who are fairly taxed, has had much to do in producing the unsatisfactory results that are experienced."

This passage from the message of the governor of Ohio shows the desirability of more frequent assessments. An assessment once in ten years is not often enough in any American state, because our values fluctuate so rapidly. When assessments are made only at rare intervals, a portion of the burdens of the state and local government is taken from those who have been specially prospered, - that is to say, those whose property has risen in value and who might with propriety be called upon to contribute a larger share to the public treasury than others, — and an additional burden is placed upon those who have suffered the misfortune to witness a depreciation of their property, and who might with reason ask for special consideration at the hands of the tax-assessor and tax-gatherer. John Stuart Mill says it is the function of government to do what it can to redress the inequalities and injustices of nature; but in this case we see government aggravating these inequalities and injustices.

THE TAXATION OF PERSONAL PROPERTY IN OHIO.

We must now turn our attention to the assessment and taxation of personal property in the state of Ohio. We find in this state in actual practice most of the devices which have been recommended by those elsewhere, who are pursuing that will-o'-the-wisp, the fair and equitable taxation of all citizens by means of the one uniform direct tax on all property.

Blanks are made out containing lists of every conceivable kind of personal property.. These blanks are sent to every person of the age of twenty-one and over, who must answer every question relating to the various sorts of property → which he owns, or which are in his keeping, and he must do this under oath and under pain of heavy penalties. These lists are everything that could be desired, and in

inquisitorial nature, go far ahead of anything of the kind we have ever seen in the assessment of an income tax. I would call attention to the Revised Statutes of the state of Ohio, sections 2734 to 2746, inclusive, and in particular to sections 2736 and 2737, which read as follows I will quote them to show that they go as far as law well can go in respect to inquisitorial examination into private affairs :

"Sec. 2736. Each person required to list property, shall, annually, upon receiving a blank for that purpose from the assessor, or within ten days thereafter, make out and deliver to the assessor a statement, verified by his oath, of all the personal property, moneys, credits, investments in bonds, stocks, joint stock companies, annuities or otherwise, in his possession or under his control on the day preceding the second Monday of April of that year, which he is required to list for taxation, either as owner or holder thereof, or as parent, husband, guardian, trustee, executor, administrator, receiver, accounting officer, partner, agent, factor, or otherwise.

"Sec. 2737. Such statement shall truly and distinctly set forth, first, the number of horses, and the value thereof; second, the number of neat cattle, and the value thereof; third, the number of mules and asses, and the value thereof; fourth, the number of sheep, and the value thereof; fifth, the number of hogs, and the value thereof; sixth, the number of pleasure carriages (of whatever kind), and the value thereof; seventh, the total value of all articles of personal property, not included in the preceding or succeeding classes; eighth, the number of watches, and the value thereof; ninth, the number of piano-fortes, and the value thereof; tenth, the average value of the goods and merchandise which such a person is required to list as a merchant; eleventh, the value of the property which such a person is required to list as a banker, broker, or stock-jobber; twelfth, the average

value of the materials and manufactured articles which such person is required to list as a manufacturer; thirteenth, moneys on hand, or on deposit subject to order; fourteenth, the amount of credits as hereinbefore defined; fifteenth, the amount of all moneys invested in bonds, stocks, joint stock companies, annuities or otherwise; sixteenth, the monthly average amount or value, for the time he held or controlled the same, within the preceding year, of all moneys, credits, or other effects, within that time, invested in, or converted into bonds or other securities, of the United States, or of his state, not taxed, to the extent he may hold or control such bonds or securities on said day preceding the second Monday of April; and any indebtedness created in the purchase of such bonds or securities shall not be deducted from the credits under the fourteenth item of this section; but the person making such statement, may exhibit to the assessor the property covered by the first nine items of this section, and allow the assessor to fix the value thereof; and in such case, the oath of the person making the statement shall be in that regard only that he has fully exhibited the property covered in said nine items."

It is also provided that any person required to list property, who shall claim that there is no taxable property within his control, which he owns or which he has on account of others, shall be required to make oath to that effect.

It must also be added that these laws are actually enforced. The blanks are, as a matter of fact, distributed, they are filled out, and they are returned.

It is specially required that the personal property shall be assessed at its usual selling price.

The law affords every facility to the officers intrusted with the administration of the tax laws for the ascertainment of property. Indeed, it is hard to see how law could go fur

ther. I refer to the Revised Statutes, sections 2781 to 2797, inclusive. Parties may be summoned, questioned under oath; and if any person fails to appear, or appearing, refuses to testify, "he shall be subject to like proceeding and penalties for contempt as witnesses in actions pending in the Probate Court." The costs and expenses must be paid by the person whose property is under examination, if he has made a false statement to escape the payment of taxes in whole or in part; but if the statement of the person is correct, and no intention to evade the payment of taxes shall be evident, the costs and expenses must be paid by the county.

If a person refuse to list or swear his property to the assessor, the auditor shall add fifty per cent. to the amount returned or ascertained, and the amount thus increased shall be the basis of taxation.

The powers granted by the laws are ample, as a matter of fact; but the officers intrusted with their administration are afraid to be over-diligent in the discharge of duty, knowing that in such a case they would not be re-elected.

Now, what is the result of all this? I will quote the statement of the governor in his "Special Message," dated April 6, 1887, premising only that all inquiries made on the ground lead me to suppose that the description of the actual situation does not err on the side of pessimism:

"Personal property is valued all the way from full value down to nothing; in fact, the great majority of the personal property of the state is not returned, but entirely and fraudulently withheld from taxation. So far as

Personal Property

is concerned, the fault is chiefly with the people who list their property for taxation. The idea seems largely to prevail that there is injustice and inequality in taxation, and that