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The figures showing the assessed valuation of taxable property in the State and the receipts and disbursements prior to 1875 are not available, but, taking the figures for that year, the reader can form a pretty accurate idea of what the situation must have been prior to that time. In 1875 the assessed valuation of real and personal property, subject to taxation in the State, was $119,313,834.

John Quincy Adams. Washington, January 14, 1829. To the Senate of the United States: I transmit herewith to the Senate a report from the Secretary of State, with supplemental returns of free taxable inhabitants not freeholders in certain States and Territories of the United States, which returns have been received since my message to the Senate of the 9th December last. John Quincy Adams.

On my observing that that was a piece of ignorance with which few landladies or landlords either were taxable, he said that however other publicans might overcharge, undercharging was her foible, and that she had brought herself very low in the world by it that to his certain knowledge she might have been worth thousands instead of the trifle which she was possessed of, and that she was particularly notorious for undercharging the English, a thing never before dreamt of in Wales.

On the theory that this income is reached at the source by the tax upon the net earnings of the corporation the dividends as such are exempt. They are not to be included, so far as concerns the normal tax, in the taxable incomes of the individual stockholders and the law does not provide that the tax paid by the corporation shall be deducted from the dividend.

Cities and other local subdivisions, as has been stated, are raising their revenues more and more from the sale, taxation, or operation of such public franchises and rights as street-car lines, gas and waterworks. Those who fix the value of taxable property and thus determine the amount the owners are to pay, are called assessors. Those collecting taxes are called collectors.

As the North Church had grown strong enough by this time to support a regular pastor, Mr. Bird accepted its call; yet for six years longer, because the Assembly refused to divide the society, the New Lights were held to be members of the First Society and taxable for its support. But in 1757, the New Lights gained the majority both in church and society, a majority of one.

The Dawes act conferred upon those who accepted allotments of land in severalty the protection of the courts and all the rights of citizenship, including the suffrage. It also provided that the land thus patented to the individual Indian could not be alienated nor was it taxable for a period of twenty-five years from the date of allotment.

But the Company, if it is supported officially and semi-officially, will everywhere provide a broad basis of taxation. To this end, it will establish taxable branch offices everywhere. Further, it will pay double duties on the two-fold transfer of goods which it accomplishes.

One should add, however, that the Irish House of Lords protested that the relative taxable capacities of Ireland and England did not bear to each other the ratio which the Act enunciated of 1 to 7-1/2, but in reality of 1 to 18. It was no part of Pitt's scheme that there should be fiscal union.

If such a scheme were introduced at the present moment it is obvious that, owing to the further decline in the population of Ireland, a smaller figure for taxable capacity must be taken. What that figure should be it is difficult, if not impossible, to decide satisfactorily.