conspicuous subjects of taxation a suggestion of a levy of tribute upon those who had pre-empted the most available sites of trade centers and upon those who had advantages of considerable monopoly in business. The plains-crossing pioneer from the Middle West was in great majority and he took to the farm. Those who came by sea were from the Middle States and New England, and more largely took to trade. So did a number who had disconnected themselves from the Fur Company. Class interests may have been more or less consciously a determining factor in the selection of the subjects of taxation. Nevertheless, the exemption of farm lands and improvements from taxation was salutary whether emanating from the highest motives or not. Under the conditions then existing nothing needed subsidizing more than the taking and improving claims. There was consistency in subjecting those who merely filed on claims and then left them to a heavy fine in the form of an absentee tax.[1] The immediate co-operation of all in the creation of social advantages, best accomplished through farm improvement and cultivation, was the great desideratum. Only when land of the best quality has all been taken up is any emphasis upon a land tax in place.[2]
While the general revenue law made the taxes delinquent on the first Tuesday after the first Monday in October and ordered the collectors to proceed to collect them the same as debts due on execution, the reports show that as a rule the taxes were not in great part paid in until several months later. The collector for 1844 did not report his collections until August of the following year. The time, for the collection of the taxes of 1845 was extended until the last Saturday
- ↑ See Appendix, Documents K, M, R, and T.
- ↑ Governor Abernethy, in a message, August 5, 1845, recommended, "as one means of increasing revenue that improved farms be taxed in proportion to value of improvements; at present the farmer who depends principally on his stock as a means of subsistence is taxed, while the producer pays nothing into the treasury. There is no doubt but that this tax will be cheerfully paid by the farmer if the appropriations are made for the general welfare. Perhaps this may be found sufficient to meet necessary expenses without increasing the percentage.
