The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1870-12-16
SPIRIT OF xzn PRnss.
Editorial Opinions the Leading Journals
upon Current Topios-c ccmpiIed Every
Day for the Evening Telegraph
HOW MUCH REVENUE, AND HOW COL
IEQTED2

The revenue resolutions introduced by Mr.
S. S. Cox, on Monday, are criticised by the
B0efiSng Post with more candor than judg-
ment MIR. Cox's resolutions, as transmitted
by the Associated Press, run thus
Resolted, That the ordinary expense OF the Gov
ernmenE, exclusive Of interest on The public debt
and areasonablesum for the reduction OF the prin-
epal should not exceed 500 000,00O year; that the
money raised by taxation should not exceed
s25e00O.e0o year sl25 5GOO,00o TO meet the interest
aud 600 TO go to liqudate the principal of
That the existing revenue system should be
Abolished and the sum deemed proper TO be raised
by internal taxation assigned ia just proportions to
the several States to be collected by the authorities
thereof and paid into the National treasury.
That import duties should be levied with a view
to revenue only, not for the purpose and with the
effect OF protecting particular classes, trades and
individuals at the expense of the people.
That there are many dutiable articles, as SALT
coat etc. which should be entirely free; and Others
s1Ch as lumber pig iron, ETC., which the duty
should he greatly reduced; and instructing the
COMMITTEE OF Ways and Means to inquire into the
expedeacy OF embodying these principles in bill
to be reported TO the House.
We hope to find that the first of these reso-
lutions is unsupported, although the Post in
dorses il in the form given. We suspect an
error because the resolution as it stands is
inconsistent with itself, and, if correctly re-
ported, is not defensible. 1t would be mis-
take to raise 1926, 600, 900 year for the ex-
tinction of the public debt. The proposed
limitation of the ordinary annual expenses to
800, 900, 600 is excellent. The next clause
of the first resolution "that the money raised
by taxation should not exceed $3.50, 600, 900
year" has also our hearty approba-
tion, if that sum is meant to include the
'0h0te annual taxation. But in that case,
instead of 1926, 900, 600 for interest and
an equal sum for the extinction of the
debt, only $25, 600, 900 would be applied to
the latter object. This, in our Judgment, is
quite enough; and we hope to find that the
total taxes proposed by Mr.. Cox amount to
only $3.50, 900, 600, of which 800, 600, 900 are
for ordinary expenses; 1925, 000 600 for inte-
rest, and the balance of $25, 900, 900 to go to-
wards the extinction of the debt. If, as we
suspect and trust, this is the true reading of
the resolution, it is objectionable, practi-
cal, and statesmanlke. Our first object
should be an equitable aud well-ad justed
system of taxation, with as light burdens as
are compatible with the national obligations;
when such q system is once in successful
operation, the growth of our population will
yield constantly increasing surplus which
may be applied to the extinction of the public
debt
The Rgentng Post dissents, at some length
from the second of these resolutions We
do not wish to be understood as indorsing it.
but the objections of the Post are weak aud
untenable. We insert its reasoning on the
chief head of dissent
''The Constitution permits direct taxes to be ap-
pNrtioned by Congress among the States, but only
In the proportion OF their representative population
but does not permit!sny taxes to be apportOned on
any other basis
MADE q careful estimate of the annual receipGs OF
iaternal revenue, under existing laws from each
his annual report that New York, with population
Of 4S700O0, viii pay $40, 1000 per annum, or at
States OF Texas, south Carolina, Mississippi Ala
bama, Arkansas, and Kansas with almost precisely
the same population VII pay Se35 OoO or at the rate
sent, or onetwenteth, of the rate of national taxa
ton in New York.
son is peculiarly upon the centres Of wealth
trade it is yet certain that this distribution OF
the levy is far more just than one founded on popu
lation, under which such States as those named
would have to raise three dollars for each inhabi-
tant. or nearly fifteen times as much as now. This
ia plain If the nature OF the taxes levied be const-
dered. They are mainly raised from spirits, ale,
tobacco special duties on trade, aud incomes. Ii
only the taxes on spirits ale and tobacco we're
tanned, they must needs be collected where the
articles are anulastarea, OF not at all And,.oy
basis those States in which there are few manufac
lures OF the kind, or none, would be burdened be-
Plausible, but foolish. This reasoning
leaves out of view the obvious fact that taxes
on articles of consumption are ultimately
paid by the consumers. The money paid
into the Treasury by the distillers, brewers,
and tobacconists goes into the price of their
goods They get it back from their Gus
TONERS, and these again from their Gus
TONER'S until at last the whole burden falls
on the users of liquors and tobacco. States
abounding in distilleries, breweries, and to-
bacco manufactures seem to pay dispropor-
tionate amount of the taxes, but they really
pay only in proportion to their consumption.
If the people of Arkansas are as much ad-
dicted to whisky and tobacco (Which is pro-
babie) as the people of New York, they con-
tribute their full proportion to the revenue,
even if there be not a distillery or cigar
manufactory in the State. Mr.. Cox's pro-
posI to apportion the tax therefore in
wolves no ssch injustice as the Post tries to
set forth.
Mr Cox's evident aim is to abolish the ex-
pensVe system of Federal collection. Every
State has necessarily its own machinery for
levying and collecting taxes; and the same
officers could collect the Federal taxes with
out additional expense. The Federal system
would not be so very costly if assessors, col,
leetors, and detectives were appointed only
where distilleries breweries, etc are actually
located. But this would never do; because il
there were large sections of the country
without such officers, thsy would abound with
illicit distillation. 1t ID necessary to spread
network of revenue officers aud spies ovel
tho whole country, although the bulk o.
the internal revenue is collected in
few localities. Mr.. Cox's resolution aim
to sweep away the whole expensive
system, and devolYe the collection OF
the State officers. The change woulC
bring a twofold relief. Besides savine
the compensation of the Fedora
tax-gatherers there would be a still create
saving in the cost of taxed articles to con
sumers. Take whisky, for example. The ia,
is paid by tae distiller. He charges the deale
IL