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nia. "Offices and posts of profit, professions, trades and occupations", have long been taxable. The object yet to be accomplished is merely to estimate them according to their just value and usefulness to those who exercise them and to society, and to assess upon them a full and fair portion of contribution to the use of that public from which alone they derive their profitable value. The effect would not be an increase of the tax now paid by the small mechanic, the house-holder, or the single freeman, but a more just assessment upon the lucrative professions and occupations.

These latter should be estimated at their full value, and assessed accordingly, both because the protection of the rights of the persons who exercise them costs as much to Government as that of the estates real and personal of the rest of society; and because the value of skill and industry is more increased by that protection, and by the operation of the social compact, than the land of the farmer, or the gold of the capitalist. No matter how the affairs of Government or the obligations of law may be deranged, the holder of money can generally supply himself with the necessaries of life, and the producer can dispose of them, for men must have food and be clad through all changes. But the destruction of law terminates the vocation of the lawyer, anarchy and confusion injure the profitable profession of every branch of science, and annihilates a demand for the services of the artist. With the protecting power of Government, cease the emoluments of all employed in administering its various duties and offices; and when the reign of order and mutual good faith ends, it is the inevitable destruction of that confidence on which the meretorious merchant, whose honest name enabled him to deal on the capital of others, rested for support and success.

The process by which this necessary and equitable equalization of taxation may be effected, is extremely simple and easy. Let the commissioners of each county, through the proper assessors, periodically make a valuation, at its full and real value, of all the property and productiveness of the county. Let this be the basis of all taxation. Let a certain per centage be levied upon it for county purposes, or for State use, if such tax or any other should hereafter become requisite. In the same way let the necessary per centage be levied upon it in each township, by the school directors and the road overseers, and when the whole amount required is thus determined, let it be collected at one time and by one officer; and finally, when thus collected, then let the proceeds be distributed in their proper propor tions to the different objects.

The advantages of such an arrangement would be great.

1. Opposition to taxation would decrease. That spirit is not so much produced by the amount of money exacted, as by the harrassing and continual calls of tax collectors of different kinds.

2. Dissatisfaction at the unequal operation of the present system would be entirely obviated.

3. Expense, inconvenience, and risk of loss in collection would be greatly diminished.

4. The benefit to the school system, in the removal of opposition, would be invaluable. Being the youngest born of the unpopular family of taxes, the school tax is likely to suffer for all the sins of the elder branches. Any

odium which bears upon it, and will have a corresponding good effect on the system.

5. And finally, a most beneficial result would be the collection of the school tax without any increase of the burthens now borne by the farmer and mechanic. For, if fairly valued, and assessed to no greater extent than real estate for county and township uses, the personal property now in the Commonwealth would, beyond a doubt, yield an amount of tax equal to all the wants of the schools. Thus, the more just equalization of taxation would produce a result of no less magnitude and benefit, than that of the permanent and equitable support of the common school system.

If it be true that no subject possesses greater public interest than that of general and sound education; and if it be also true that one of the chief obstacles to the spread of the common school system, is to be found in the present defective plan of taxation, as has been attempted to be shown in the foregoing remarks; then the undersigned will perhaps not be without excuse for having intruded so long on the time of the Convention.

All which is respectfully submited,

THO. H. BURROWES, Secretary of the Commonwealth.

SECRETARY'S Office, June 20, 1837.

STATEMENT OF THE COMMON SCHOOL FUND.

Amount transfered to the fund, 1st April, 1832, $75,342 37
Interest on the same, one year,

3,767 12

Fund, 31st March, 1833,

$79,109 49

Amount transfered to the fund, Ist April, 1833, 203,332 16
Interest on the whole, one year,

14,122 08

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Amount transfered to the fund, 1st April, 1835, 247,050 22

Interest on the whole, one year,

43,027 82

290,078 04

Fund, 31st March, 1836,

903,184 19

Amount transfered to the fund, 1st April, 1836, 287,926 94

Interest on the whole, one year,

59,555 55

347,482 49

Amount transfered to the fund, 1st April, 1887, 206,139 35
Interest on the whole, one year,

72,840 30

278,979 65

Fund, 31st March, 1838,

1,529,646 33

Probable amount to be transfered, 1st April, 1838, 60,000 00
Interest on the whole, one year,

79,482 32

139,482 32

Fund, 31st March, 1839,

1,669,128 65

Probable amount to be transfered, 1st April, 1839,

50,000 00

Interest on the whole one year,

85,956 43

135,956 43

Fund, 31st March, 1840,

1,805,085 08

Probable amount to be transfered, 1st April, 1840, 50,000 00
Interest on the whole, one year,

92,754 25

142,754 25

Fund 31st March, 1841,

1,947,839 33

Probable amount to be transfered, 1st April, 1841,

52,160 67

Interest on the whole, one year,

100,000 00

152,160 67

Fund, 31st March, 1842,

2,100,000 00

Respectfully submited,

NATH. P. HOBART,

Auditor General

STATEMENT

Of the adjusted valuation of the real and personal property, persons, trades, and occupations, in the several counties of this Commonwealth; also, the valuation of the personal estate, bonds, notes, stocks, &c., together with the tax of one County Commissioners, for the year 1835. mill upon every dollar of the value thereof, for the use of the Commonwealth, as returned to the Auditor General, by the

COUNTIES.

Valuation of Real Pro-Tax of one mill on Real Valuation of Personal Tax of one mill on Per.

perty, &c,

Property, &c.

Property, &c.

sonal Property, &c.

Allegheny,

$12,272,250 00

$12,272 25

$407,980 00

$407 98

Adams,

3,329,570 00

3,329 57

484,190 00

484 19

Armstrong,

1,274,060 00

1,274 06

49,180 00

49 18

Beaver,

3,046,240 00

3,046 24

160,800 00

160 80

Bedford,

637,110 00

637 11

178,600 00

178 60

Bradford,

1,815,500 00

1,815 50

67,880.00

67 88

Berks,

14,478,870 00

14,478 87

1,745,050 00

1,745 05

Bucks,

10,366,410 00

10,366 41

2,224,330 00

2,224 33

Butler,

1,325,710 00

1,325 71

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Clearfield,

3,045 90

760,600 00

760 60

Columbia,

1,477,750 00

1,477 75

34,710 00

34 71

Crawford,

1,829,020 00

1,829 02

Cumberland,

7,247,530 00

7,247 53

874,080 00

874 08

Dauphin,

5,133,500 00

5,133 50

582,880 00

582 88

Delaware,

4,205,610 00

4,205 61

1,041,650 00

1,041 65

Erie,

1,514,980 00

1,514 98

153,340 00

153 34

Fayette,

3,936,550 00

3,936 55

487,570 00

487 57

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