The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1870-06-16


this. wish to be understood that
when | say equal taxation l 90 not
mean n system which takes rom all
| mon the sane amount. Such q sys
tom would be most unequal. mean
that system which comes nearest in
| accord with that Fundamental maxim
or rule of taxation laid down by
Adam Smith, and the soundnoss and
Justice of which are recognized by
modern writers, as well as by tho
common sense of mankind, which is
this
"Tho subjects of every State ought
to contribute toward tho support of
the Government as nearly as possible
IN proportion to their respective ab;l-
tiles, that is, in proportion to tho
revenue which they respectively en-
jo7 under the protection Of tho State.
In tho observation or neglect of this
maxim consists what is called equal
ity or inequality of TAXATION"
This rule, say. is not only indoors
ed by great writers upon this ques-
ton, but recommends itsc'f to the
sense OF justice of every man. Now,
try the income tax by this 1ule, and
you lind it to be righteous tax, a
Just and equal tax. 1t takes nothing
| from any one whose income and
profits do not exceed $1,000 per an
mum, and from all who have an in
come of moro than $500 it propos-
es to take but FIVE per cont. of the
surplus over and above the 81, $780,
1t takes only from the surplus wealth.
1t docs not press down with leaden
weight upon the head of poverty, or
invade with ruthless hand the home
of the poor to cxtort its pittance
from tho hard earnings Of honest
toll. 1t goes only to the house of
opulence, and takes only where there
is much loft. Tried, then, by the
fundamental rule or maxim of taxa
ton it is . most equal and just sys-
tenn of taxation.
| 1t is well and truly said by a late
writer, Amasa Walker, l.. u. d., in
his work upon political economy, in
speaking Of the income tax:
"Of all modes of taxation this is
the most just and equitable. Every
man can afford to pay according to
his income, and ought to. There is
no other perfect standard of taxa.
ton, none which docs not infict
more or less hardship and injustice.
Were it to supe-sede all other forms
of taxation perfect equality would
be established, and property and Ia
Dor would bear its just share of the
public burdens
And again, the same distinguished
author says:
chs tax is in perfect accord with
the first maxim laid down by Adam
Smith, that every man should be
taxed according to the revenue he
derives under the State;' and also
consistent with every other princi-
pie we have stated. 1t is "clear and
plain to tho contributor and every
other person. The income-tax pay
er knows when and how much he
pays, and it can be collected as con-
veniently and economically as any
other"
Now, sir, in view of these facts.
could we go homo and tell our con-
stituents that we had removed from
the shoulders of the wealthy the in
come tax, but had kept upon the
people the tax upon their tea, their
coffee, and their sugar? For one,
will not. l am in favor of lifting
the burdens from tho labor and the
industry of the country. l do not
so much wonder at gentlemen who
represent New York city advocating
the abolition of this income tax, be-
cause, By reason of the accumulated
wealth and capital Of that great city,
III pays a large proportion of this
tax; and while they must sec the
Ijustico OF the tax, yet l hare never
yet seen any people who would pay
taxes if they could avoid them; but
| must say that am surprised that
any western man should advocate
the abolition of this tax.
The whole amount raised last year
from this tax was s25,O00,o00, of
which New York State paid So, 1885,
| 600, or about one third Of the entire
amount. New York paid more of
this tax than all the States west of
the Allegheny mountains, both North
and South, and including the Pacific
States. Therefore l can excuse the
Representatives of her city districts
in voting to repeal the tax; but
appeal to Representatives of the
western and southern States, APP
peal to Representatives from the ru-
raj districts of the East, to stand by
this system of taxation, which is
right in principle, and just and equal
in its effects, and which places the
burdens of taxation upon the shout
ders Of those most able to bear them.
/. And as we lift the burdens of taxa.
ton let us lif, them first from the Ia
boring interests Of the country. In
this way we will the most rapidly
and surely restore public prosperity
and general contentment among the
people. But if, on the contrary, you
take the other course, contended for
by gentlemen upon this floor, abolish
the income tax, and relieve the capt.
tai and wealth Of the country from
it's few burdens, and continue your
Indirect taxation upon the necessa-
ries of life, tho daily food of thepeo-
pie, although it may make but little
present dissatisfaction, it will most
assuredly lead in the end, as all in
justice will, to deep and wide spread
discomfort; and assure you, sir,
that in this country the people will
always triumph in the end.