The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1864-12-14
THE SCIENCE OPTAxArIoN.

Previous to the present civil war taxation
for the support of the General Government
was so jnconsderabc in amount, and so indi-
rect in the mode Of its assessment and collec-
ton, as to be quite unlelt by the people,
Hardly anybody was conscious of paying a
cent into the National Treasury in the form of
tax, although it was quite well understood
by intelligent and rejecting persons that the
Federal Government did, continually, derive
u revenue from all orders and conditions of
the people. That portion of the public in
come received in the shape of customs is
really paid, not by the importer of the foreign
goods on which the tariff is levied, but by the
consumer. The importer, indeed, advances the
duties in getting his imports passed through
the Custom House; but the money so ad-
vanced is refunded by the first purchaser into
whose hands the whole or any part of the
goods comes, and he in turn is repaid the tax
by the next purchaser, and so on until the
whole merchandise on which the duties were
originally paid by the importer gets into pos
session OF the consumer, who pays in lump
the foreign cost Of the goods, together with the
customs tax and all other additions to the first
price which accrue in the form Of commissions,
freight, and 80 forth. 1t is easy to perceive
that this mode of taxing individuals is the
least onerous ofany,io the very reason that the
tax is imposed and collected in such manner
as to cover it up so enectually in the last price
of the article taxed as to render him who
finally and actually pays it totally unaware
of the fact.
But when this method of levying and gath
ering imposts becomes inadequate to supply
the necessities of the National Treasury, as is
now the case in this country, resort must be
had, to some extent, to direct taxation, which
| is imposed per capita and paid by each taxa
| BILE inhabitant TO the collector. This renders
each citizen sensible at once of the exaction
made on his private purse for the maintenance
! of the Government, and he feels it in proper
ton as the aggregate amount of contribution
he is required to pay is increased in its total
sum, multiplied as respects the variety ol
forms it assumes, and rendered apparent in
the manner Of its payment. Hence 1t is the
obvious policy of the Government to derive
its revenue from taxes in the most indirect
way possible, and also to comprehend the whole
in as few distinct divisions or items Of tax as
may be.
There can be no doubt of the ability of the
people to bear that extent OF taxation which
the present and prospective eXigencies of the
Government may demand. But the important
point to be gained is system of taxation
which shall be the most simple, economical
easy, and certain Of execution, and at the same
time least obnoxious to the people because o
It's being so arranged in its operation as tC
touch them at few points and in the slightes
practicable degree. But such System is no
to be extemporized by any Government no
familiar with taxation in any other than IL
lghtest simplest, and most indirect mode.
And this Is the difficulty with which Congress
= and the Treasury Department have had {,
contend since the beginning OF the war, an,
= are still contendng.
Wisdom in this matter, however. will com
with experience; so that at some period in th
future the people will bear much larger bur
e den Of taxation than they now endure, an
- bear IL, too, much more cheerfully, becaus
rendered much less palpable 70 their senses.
4 There Is one principle which should alway
be observed in laying taxes, though It appear
I TO have been partially overlooked by Congre,