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Image from page 260 of “Pennsylvania, colonial and federal; a history, 1608-1903. Editor: Howard M. Jenkins” (1903)
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Identifier: pennsylvaniacol02jenk
Title: Pennsylvania, colonial and federal; a history, 1608-1903. Editor: Howard M. Jenkins
Year: 1903 (1900s)
Authors: Jenkins, Howard Malcolm, 1842-1902
Publisher: Philadelphia Pennsylvania Historical Pub. Association
Contributing Library: Robarts – University of Toronto
Digitizing Sponsor: University of Toronto

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atthe session of 1825 to tax money loaned on bonds and mortgages.The committee who reported against the measure remarked thatthe tax could only be considered in the light of a property tax,and, as bonds and mortgages were not property in the full senseof the term, but merely evidences of a right to property, it couldhardly be considered equitable to charge people for the propertywhich they did not possess and which in many cases they mightbe absolutely unable to recover. All property taxes were, ofcourse, ad valorem. The real value of a bond depended not alto-gether upon the amount for which it had been given, but on the 228 iiiiilav s .iiul I Hesters .iliiiiiiistratii)ns credit and ctinditinn of the iil)lij;(ir and on the stipulations withwhich it might happen to Ije encumbered. The committee ven-tured also on the remark tliat if a tax could be levied, in anunobjectionable manner. directK anti irtuaiiy upon those holdersof bonds and mortgages win) yearly receive interest upon their

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Chew House, Gennaiituwn Home of Benjamin Chew. It was occupied bythe British during the battle of Germantownand was damaged to a considerable extent.Still standing. Engraved for this work froma negative by J. F. Sachse advances, it could hardly be rjbnoxious to the complainants of anyclass. These views prevailed for a time, but this conception ofIxjnds and mortgages, obxiiusly correct, was disregarded, andthey were put into the drag net of taxation. They were, as thecommittee said, merely the evidences of property, the right todemand it, and, while the State might hae the right to tax almost 229 Pennsylvania Colonial and Federal anything- if it pleased, it surely was worse than absurd to tax theseunder the delusion that they were property themselves. As no attempts had been made at impeachment for severalyears, it was quite time to strike at somebody. Findlays admin-istration had been free from such performances, but the time hadcome for impeaching three more judges for misdemeanors:

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