{ title: 'The Niagara Democrat. volume (Lockport, N.Y.) 1865-19??, February 25, 1871, Page 3, Image 3', download_links: [ { link: 'http://www.loc.gov/rss/ndnp/ndnp.xml', label: 'application/rss+xml', meta: 'News about NYS Historic Newspapers - RSS Feed', }, { link: '/lccn/sn83031432/1871-02-25/ed-1/seq-3/png/', label: 'image/png', meta: '', }, { link: '/lccn/sn83031432/1871-02-25/ed-1/seq-3.pdf', label: 'application/pdf', meta: '', }, { link: '/lccn/sn83031432/1871-02-25/ed-1/seq-3/ocr.xml', label: 'application/xml', meta: '', }, { link: '/lccn/sn83031432/1871-02-25/ed-1/seq-3/ocr.txt', label: 'text/plain', meta: '', }, ] }
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wernt Koport of the Comimmissionors to Reviso the Laws for the Assess=- mout and Collection of Taxes. 'The report of the Commissioners to revise the laws in regard to the assessment and col- tection of taxes, consisting of Huh, David A. Wells, Edwin Dodgo and George W. Ouyler, was made to the Legislature on Thursday last. 'We copy from: the Albany Argus the {following synopals of the report : The leading thought to the report of Com» misstocers David &A. Wells, Bdwia Dodge and George W. Cuylemds that the wisest rule for Binte twxation ta, to uso, as the standard, and butjec' af varumion und appointment, that whic _ visinle, taogible aud certain. By -n this basin for that which is in- vistble, aud intangible, most of tho inceoives aod epportuatties for fraud, evustoe and perjury would be removed ; taxes would he colieced with the mintmum of ex- pense to the State and of annoyance to. the people ; © srodus lon of avery kind, tural, tiintog and manufacturing, would be placed tia tnest favorable conditions, shipplug fowered, trade and commerce left walle all the numberless, vious and diffeult questions which nre sure in the future to grow out of the conflicting laws and the sovereignty of States respecting the situs of certain descriptions of persoual prop- ery would be transferred to such communi- tice as desire to evjoy them.\ - Under such a systom, If it can be realized, dishonesty and porjury among tax-payers would no longer be placed at w pretmiuim, nor would consclentions honesty be compelled to take upon itself any undae share of the public bardens. . k . \The mode of investigation adopted by the Commissioners is fis nearly as possible to apply the.good old rule of first defining the subject of their investigation. 'I'uey them- gelves make a sensible comparison of their duties to those of a physiclan who must make o thorough diagnosis before he can apply ,the best remedies, - The necessity of the investi- gation of which the results are now piven to 'the State, the rule THE NIAGARA DEMOCRAT. - to the city on their general business-an 6X- emption discriminating most unfairly and infuriously against citizens of New York, who, imsnufacturing or selling in the cities of the State, aro subjected, in general, to a much higher rate of taxation on their prop- erty. I}; innumerable methods the taxation of personal property is evaded. 'The assessors of one of the cities in this State informed the commissioners that in one instance where an assessment was made of $4,000,000 for per- sonal property, the reputed owner swore the valuation down to $1,000,000, paid taxes on that to the extent of four per cont., and then left the county. - During a debate in the con- stitutional convention of 1867, Mr. Pierrepont, of New York, stated that he could name iD the State \thirty men whose aggregate wealth is $450,000,000,. whose individual average wealth is $15,000,000,;\ or over §wenty-fiva millions in excess of the valuation for that year of all the personal property in the entire State. In Brooklyn the whole pnrgonal prop- erty assessed to individuals is bel_leved to be less than that of two of its citizens. The chairman of the finance committee at the con- vention declared y the towns and cities in the interior of is almost universal for persons to get up an indebtedness of. some kind or other, so that their property may escape tagation.\ L ' To multiply evidence so conclusive as to the presens condition of our laws is not & difficult, but is an useless task. The opinion of the commissioners as to the present system of taxation of personal property is not new. They themselves say: © . Fally recognizing the facts, the recognition being due in most instances to > cars of ten- tative experience,, all the lead ig civilized and commercial nitions on the ince of the globs (and the commission think they are warranted in making the assertic« broader, aud in saying every nation, or un- civilizeu) vith the Ringle exception of the United Stires, have abandoned all attempts to levy a direct tux on personal property in the possession. of individuals, as something entirely beyond the reach of any power of \ that in the country and | p New 7-30 Gold Loan. SAFE! PROFITABLL ! PERMANENT ! JAY COOKE & CO. Offer for sale at Par and Accrued Interest the First NS orfigs‘iga Land CGrant Gold Bonds 'OP THE Northern Pacific Railroad (Co. se bonds are secured, jirsé, by A First Mortgage 013111?) Railroad itself, its rolling-stock, and all equip- ments ; second, by a First Mortgage On. its entire cand Grant, being more than 'E wenty- 1 wo Thousand Acres ol Land to each mile of Road. _. _. ‘ The Bonds are iree from United States Tax ; the Principal and Interest are payable in Go.d-the Principal at the end of Thirty years, and the Interest Semi-acnusily, at the rate of SEYEN Axp 'Irrer- TexTgs Per Cox. per annum, | > B They are issued in denominations of $100, $500, $1,0.0, $5,000 and $10,000. , Tac Trustees under the Mortgage 8T6 \Messrs. Jay Cooke, of Philadelphia, and J. Edgar, Thomson, President of the Pennsylvania Central Railroad Com- any. - \ s - Tiese Northern Pacific 7-80 Bonds will at all times before maturity, be receivable .at 'Bex Per CEng, Premtox or (1.10), in exchange for the Company's lunds at their lowest cash price >. ' : In addition to their absolute safety, these Bonds yield an income larger, we 'believe, than any other fArst-class security. Persons. holding United States 6 20's can, by converting them into Northern Pacifics, increase their yearly income one-third; and still have a perfectly reliable investment. . | ., Ow TO GBT 'PHEM.-Your nearest Bank or Banker will supply these Bonds in any desired amount, and of any needed denondnation, Persons wishing to exchange stocks our other bonds for these, can do go with any of our Agents, who will allow the highest current price for ALL MAREETABLE Srourt TIB3: 4 ‘ 'Those living in localities remote from Banks, may send money, or other bonds, directly to us by express,\ and. we will send back Northern Pacific Bonds at our own risk, and without curt to the investor, For farther inform ition, pamphlets, maps, etc., tan on or: Binkers employed to sell this Loaf - FOR SALE BY Fo . MORGAN, KAANE & MARVIN, GENERAL AGENTS addre s the undersigned, or any che Banks or FERCGUSON'S DRUG STORE. \BIG MORTAR\ Mam—HF THE I Great American Tea Company, .Rrices of Teas Reduced. |1.25 Best Young Hyson, now 1.15 1.00 ~- Young Hyson, now 90¢ 1.50 Bost Gunpowder, mow 1.40 1.25 Best Japar, row 1.10 1.00 Best Black, - mow 80¢ ~All Others Proportionately Reduced. < Auge. -I-] ~ I HAVE AREA STOCK OF Drugs, Medicines, Patent Medi- cines, Perfumery, Brushes of all kinds, Combs, Stationery, §¢., 50. ~ >* Alsoa Large ana‘Complete Stock of Paints, Oils, Varniskes and Glass, Bolght for Cash, which I will sell af the Lowest . . Figures. ' . Of the Best Makers-a Large Assortment. Prescriptions Compounded with SPRING TRAT 1871. HALL & DOWNER, 74 MAIN STREET, Take picasure in the arrival of a large M and complete New Stock of ° DRY GOODS, CARPETS, OIL CLOTHS. All Kinds of Goods Suit able for the Early Spring Trade. Prime Live Geese Feathers \_Always on -Hand. Théy cordially invite all to call and examine their Stock before purchasing elsewhere, as at this [Store will be found; atall times, a full assortment of New and desirable Goods, at the - {oor Lowest Market Rates. the public, is more than amply proved by the facts relatea In the report. Property is pass- ingifx‘om, the hands of the masses into those of the few with a mpidity the public have not yot fully recognized, 'I'he nggregate takation of the Stats of Mew York increased three- fold, or from $6,812,787 in 1850 to $18,056,- 024 in 1860, Within twonty years it has mul« tiplied more than eight fold, having reached $50,028,084 in 1870. In no year before 1861 had the taxation by the National Govern- mont ever e€ceedsd $75,000,000; but last year it was more than and in ong year it exceeded $550,000,000, or more than soyen times the amount it had ever at- tained before the decade, The actual preasure of these facts upon the property or livelihood of all our citizens is fapidly preparing their mind? for reflection upon the subjects of the report. ‘ Bome of the facts now qomprehensively brought before us as to the taxation of differ- ent clties, will excite special notice. The tax- ation of Naw York, per capita, is $20 54 ; of Albany, $20.12 ; of 'Froy, $18; of Philadel- plhia, $18.78 ; of Buffalo, $12 88 ; and of Ohi- cago $2156%. Io Montreal it is only $528; but Buston feads the list, the rate hore being no loss than $86.10. i So great is the pressure of taxgition in its various forms that our country, fustead of be. Ing the refuge for those who desira to escape from thid class of evile, labors unter them to #o groat an extent that the Cornmigsioners inform us, on the authority of ne'rly all our recant diplomatic officers and Gcmauls, that for the lust five years Europe uwarmed with Americans whose object in expatriation has been lo great park to escape tlhe payment of Incomes nnd other taxes. f From the abundance of our i#fatural re- sources arose \theories and prazstices that find their ooly parallel in the records of the | constitutional law, or indeed any pnwer save 'that possibly of an absolute despotism, to | effect, with any aegreo of prrfectness or equal- ity ; while the opinion of the civilized world | generally is further agreed that all attempts \to practically enforce laws of this character are alike prejudicial to the morals and mate- rial development of a State, And the com- mission would add that in this latter respect the experience of the United States consti- tutes no exception. Following the train of thought »nd facts we have endeavored to sketch the Commis- sioners, recommend- first, the taxatio » of all corporations created by the State which are in the natare of a monopoly, - Of such corpo- rations the gas company is the type. Ordi- pary mantifacturing establishments not being local State monopolies, would not be included ' under this section for taxation. { - The second provision of the plan is to faz tand exclusive of buildings at a unifor.. value- tion of fifty per centum of its true m srketable or fair value. The third provision is intended as a substi- tute for many of the existing laws imposing direct taxes'ond personal property. It is tound- ed on the conclusion reached in Eogland, France, Belgium and Holland,where the same systefm (ff, indiscriminate aod universal t»sza- tion for local purpuses, now exis ing in the | 3\ Ip papoitt h hg United States? fogmeriy prevailed—LEM \ the \bfil‘miffi? 115331353); mapmo. gens} value hof houses or other occupied mutzuggggmid soap (no boiling ||| uildings is the roost certain fode® of sir HF PMUDDLOG) («ae sea nes nene san nne C value (ffr the personal estate of the owaer or ‘Ii‘L‘gzfii’L\;irpr‘i Soap occupiers, and is also the bes: messua a of an | +0. l Family, largest bars, Soap lnodividual's income and ability to pay iaxes “fifrgb'fi‘ffifil}??l’i2g).a\g“\ that can be adopted.\ { (no boii tin-‘pj‘fiiur; - ofm Hence the Commissioners recommend taxa | Crench A; rice sow | -vishing tion of the land separitely on fifiy per cent. | , ARQ HONG) ee crse reer evens en 6 of its fair marketable valuation, and to tas |- \ ner price:\ the building apart from the land, as repre- senting the owner's personal property, on a Care, at Reasonable Rates. A. R. FERGUSON, _- 51 Mlain Street. Erastus 8. Mack & Co. Having purchased the Stock of the late Firm of: FOR : NEW YGRK, VERMCHT AND CANADA,. Subscriptions for the above Bonds received in Lockport by - \ FIRST _NATIONAL BANK. ® NATIONAL EXCHANGE BARE, NIAGARA COUNTY NATIONAL BANK, J. W. HELMER & CO. ___ jan80-deSm-eod. \ mh3l-detf tC i H ~H.S. &. J. E. MACK & CO., RETAIL: PEKQEQS, Oo Revised February 6th, 1871. Best Crystal Starch. only 8 Cts. Per Lb Gilbert's Patent Glass Starc t Q «6 ft Oswego Silver Gloss Starch. «6 Best brands Corn Starch.... 4 Harris' Baking Powder. ... 205 Other favorite brands............ hid Tallmadge's (best brands) Salera- {MB. ... ...e 0.22. rs 68 see ares ee ea Deland's & Co.'s Pure Sateratus. Be-t siack Pepper, silted........ Allspice, best quality, sifted..... Cinnamon, in bark, beat quality. Pare Ground Ginger, best in 240.6060 eeg es seer e «.- No. 1 Nutmegs, large size...... Military Shaving Soap...... Yankee Shaving Soap..... .. Will continue the warpware susinEss EN &LL KTS BRANCHES, £6 i AT THS OLD STAND, hi OC 6s L v6 se to to s¢ i Cormer Main and Pine Streets, io so 16 La ree 6 Having the Agency for the rile of the best BBA» VERS made in this country, will w \E. S. MACK, Long and favorably kaown-in fact the Pioneer in the Hardware business of this place-would return thanks to his numerous friends; and - being associated with MS. E. W. SEYMOUR, Late of the Holly Manufacturing Company, with largely increased capital, would solicit a contin- sell them at. manurActurEes' | prices I THAXK IS, FROM tt «c [G as ct TI 9 . 9 9 6 G Tollet Soaps at about half price, Sal Soda, best quality...... PPC} Yesst Cakes ........... et co exe eek +8 8 nese cs ec ss middlo ages.\ _ A new tide of opihion is now getfifg to yand Mr. Wells, now rsinforeed by hfs sable colleagues, has becow'e its most prominent representative, by his persevering and special the facilities he has esjoyed in making them, his adaptation to the acquisition ow knowledge of such sub- joots, and his gradual but enlightened nrog- Tess In deducing the mogt useful cunclusions frome it. , It may be assumed as a foundational axiom, that, next to the maintainence of public,order, the aequisition of wealth is the first material object of every State. It is an entirely dif- ferent affair from that concentration in the bands of a few by which communities are corrupted and destroyed. Many descriptions of woalth are essentially moveable and fugi- tive, snd where such capital is heavily laxed it will escape to other places where the laws regarding it are lesa stringent, for it is not attuched to the soil, Wpou a alm{lar principle it will be attracted and flow freely out to those States where it is Ireo. - It will seele investments in shipping, commerce, manufactures and agriculture not only directly and fn the hands of its owh- ers but by being advanced to others, who, by combining their skill, industry, and opportu- nities with it, enrich themgelves and give amployment, with meaus of saving, to multi« tudes of others, In short, \money breeds money,\ and in so doling, employs,. maintaing and multipli¢k, and confers additional value upon lind and its appurtenances, which thus become the most taxable and suitable object of taxation. Buch appears to bo, In brief, one of the chief argumentaot tho Commissioners. When invosutigatiog this part of the subject they found themselves confronted by facts which gavo au additionally practical force to the view we have presented, In the States and Provinces by which our territory is almost surrounded, capital and personal property are comparatively free, ' In some instances our neighbors have made special Inws exempting capital from taxaton for the purpose of attracting it from our State to their own, and to n considerable extent they have alroudy cffected their objects. Fow thiaga can bo more evident than that if wo tax raanulacture or the eaxpital employed | there, wo place our people at A disadvanta Pa as compared with those of sister State: where, as In Peonsylvanis, personal DrOparLy‘ ful valuation, as indicated by the rent actual- ly paid for it or its esuimated rental value. Or, as a substifute, that building and land shall be taxed conjointly as real estate at a uniform valuation ; and theo, as the equiva- lent for all taxation on personal property, fax the occupier, be he owner or tesant of any building or portion of any building used as a dwelling, 'or for any other purpose, on a valu- ation of threg times the rental or rental value of the premises occupied. Tenement houses cecupjead. by more than one family, or tene~- ment houses having a rental value not in excess of a'fized sum, to be taxed to the owner as occupier, Ail property not em- braced under one of the three provisions as above stated to be entirely exempt from all taxation. «Late dispatches, Saturday last, announced that Senator Charles Sumner has been pros- trated by an aftack of heart-disease. The report this morning is to the effect that he is better, though from the nature of the attack there can be little hops of a permanent re- covery. Mr. Sumner has been about twenty years in the public servire, and has contrib- uted much to make this government different from that its founders contemplated. From a pure Republic-a People's government, we, have come to the record of a law by which blections are to be controlled by the bayonet. Mr. Sumner's political career is likely to end when the prospects of a continued Republic are the most gloory, ___ Bowen, the carpet- bag Congressman from South Carolina, who is now on trial in Wash» ington for bigamy, is involved in a new difficulty, which may cost him his neck, The charge has been revived that he insti- gated and sssisted in the murder of his colonel in 1864 when he was an officer in a Georgia regiment in the Confederate army. He was arrested at the time by the author- ities, and was in confinement when. the Fed- eral foress occupied Charleston and released him that he might become a Congressman Is either wholly exempt from tnxation or is taxed to small an extent as to be practicall exempt; money cam be borrowed at loweyr rates, aind manufactures aro not taxed but can be brought Irge of duty into our markets The weight of taxation on tho manufacturing costablishtacnits of our Stale 1» go great magi tha Commissioners beHevye thith if the neigh- boring States were to adopt the system of locat taxation existing in Perosylvanin, or a mote liberal ong, nod New York ware to ad- here to her progent system; industry, to 6 very groat extrint, would either be obliged to abradon the Rliate, or force a repeal of tho existing laws., ndeed, so little does one jitate have, in its and a leaderof the party of \great moral ideas\ in the South, The movement to bring him to justice is now engin¢ered by promineit members of his own party, with whom he appears to be at variance. The of the charactor of the men who, through the connivance of the adminstration and the Republitan party generally, have control of many ofthe Southern States. The Republi- can papers are hardly justified in boasting of the superior morality of their party while such men as Bowen aro exponents of its 'Good Uncoiored Japan..... . dificulty. revelation is a curious One, and is suggestive.) . LU at ene sik sake Prime kio Uoffee, raw, best in the city 22 Prime Rio Coffee, roasted twice . Prime Old Gov. Java _ weekly..... Prime Old Gov, Java, raw... Guod kio, raw an roasted...... st 6+ «t Lu T 8 A As we buy our TEAS of importers for cash, we are enabled to sell at the following vrices, which is from TWO TJ THKEE SHILLINGS per pound LESS than any house in this city can sell the same qualify and give 16 ounces to the pround, exclusive of piper : | Fair Young yson ...,.... only © 60 Cents Per Pound Good Young Hyson........ \ §) t 0 t ®t Fiue Young Hyson..... .... \ 1.00 Choice Young Hyson,....... \ 1.20 Best Young Hyson ........ at is (s+ 13 Coke 66 Jx as lat at is Lo ks se at 66 sc wo 64 it ie ci 10 Lu Uj ts «¢ c6 «t ske Ca «cC Fine Uncolored Japan..... Cnoice Uncolored Japan... Fe-t Uncolored Japan..... Fine Oolong........... ... Choice Uolong: ;y, . Bert OOLONG. .... .... ...... «6 t* Choice Gunpowder. se ae Best Gunpowders.......... ** li English Breakfasy....... - wet Olid Hyson.l.......... silks «600 ov 'Many goods not enumerated, and Kquall i can always be found at the i qually Low, New YQPHK Tea, Sflfi‘e e and Spice Stfll‘e’ * k. Koz (Obposite the PQstomceg; 2. LOCKPORT, N.Y. . S. octs, bot. BALLOU, i’rgprietor. INVemTiON. NE OF THE MOST USEFUL # and valuable inventions that have lately made their appearance is © - Palmer's Combined Sewing chine Alachment. This pleasing little affair has combined i attachment a kufller, Poffer, Heramer, Brlsigrlfil$él 3 very ingenious method for making a Cord Welt and sewing it into any seam, no matter how crooked without basting. The Rufiag and Pulag are supgf’ rior to anything we ever saw, while the Cord Welt made and sewed in while ruflling, is an entirely new feature claimed by this attachment Aone The Heromer in this combination is of a superior mal as it hems any goods, no matter what 6¢ how mack on the bias, aud passes all seims without theTéggi The Attachment is for All Machines, and has been put at a very moderate pri Complere, and falt directiOu: with Sync, $s 00 ATTACHMENTS FOR SALE AT THp dINGER MACHINE orricr, No. 21 Niaim Stréet, . I. © CHRP OGR T.,. Rr. [ JaAmES® Agent for Ningara County. \ AGENTS WANTED. THE TIRM OF E. 8. & J.B. MACK & CO.is bereby dissclved, ind B. s. & J. E. MACK are authorized to settle up the business of the nance of the patronage heretofore extended to the late firm. Our facilities for pur- chasing goods are such thatit will enable us to DEFY COMPETITION. E..S. NACK. H. W. SE¥XMOUR. NT CO \F IT C m: 20 R. SEARS, late of the firm of Flagler, Sears & Pomroy, would respectfally announce to the public MACK & CO.,) where he would be happy to see all of his old friends, and all others that wish Hardware at Low Prices. \Dated Feb. 24, 1871. feb2-dc2m. _: And New Goods, [ nn n, <No. 42 - -_ SOUTH SIDE OF MAIN STREET, Four Doors West of the Lockport City Hanking Office, LOSKPORT, N. Y. The undersigned may be found at the abové mens tioned place, with an entirely New and a Extensive Stock of . %) n isa ns Ready Made Clothing nol LAND ~ GENTLEMEN'S FURNISHING GOODS, Manufactured at the present low prices of Gold, for the trade in this city and vicinity. Having been actively engaged in business in Lock- port for the last 88 years, we can candidly assure principles that bave governed our course in the past will be a guarantee for our honorable dealing in the future. All Goods Warranted as Keprosonted. Prices as Low as any House in Westorn New York. PLEASE GIVE US A CALL BEFORE PURCHAS- ING ELSEWHERE, Remember the Placo : that he will be found with the above firm, (B. S.; our numerous friends and that the [ WE SHALL NOT BE UNDERSOLD. | G gg to $3 Per Yard L ms s Than the same Quality of. Coods cam be Bought - Elsewhere. ' & COOK. _ aASssoRTMEMNTt or CLoT HSI oo oak anm wee 0 o NEW STYLES ogame ta SU IPs, . re . SAWYER & COOK @. AGENT FOR MANUFACTURERS. GOODS SOLD At Wholesale Prices ; a Say- - ing Of Twenty-Five Por - Cont. to mastoknwrs. < sawCER & COOK Lockport, Oc6, A: 1869. -deff. pars t a - Clapsattle's Clothing Store,\ No. 42 Main St., Lockport, N. Y. J. P. & SON, own power, apart from others, that several stores in New York, dccupind by agents of Philadelphia and Connecticut, pay no taxes | - Englagd has received a snub from Berlin g firm and use the firm name in so doing. * a argmION, -All gentsne has the na . * principles. Dated Lockport, Jan. 2, 1811. CAUTION, -All gentsing has the name “I'm? asp os- E. 8. MACK, Titk J. E. MACK, * ° J. H. H. QLARK. > » (not \ Peruvian Bark,\) blown i £11813? a a\ gmphlot ‘ionfft‘oj. ~d. ‘gmjjth' & Emprmrf Dey Bt., New York,. _. > Sold by ail Druggicts, fy¥-dc seplé-dely
