Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1874-05-29

population rose In Insurrectlon. Dur-
ing the reign of Elizabeth also.
the use of the torture and the
rack were regarded as legitimate
functions of government, and scores OF
persons we're arbitrarily and without
arraignment or accusation subjected to
imprisonment, and none OF these things
occasioned general popular indignation;
but when, in 1861, the prerogatlye OF
sovereignty was exercised over trade
and commerce to such an extent as 10
create grievous monopolies, the popu-
lar agitation rose to such degree that
nothing but prompt concession, accord
ing to Macaulay, saved the monarchy
from a shameful and disastrous terml-
nation. The matter of complaint at
the outset. in the war of our Revolution
was rather that the rights OF property
had been violated than that they had
been restrained of any liberty In re-
spect to their persons.
During the present century, how
ever, Mr.. Wells thinks more attention
has been given to the rights of persons.
Freedom from arbitrary arrest and cruel
punishment, liberty of speech and reli-
gion, the writ of ha5eas corpus, etc,
have been ingrained in the popular
mind. But the rights Of Government
over property by way of taxation have
been left unstudied. The same revolu-
ton which abolished the right to the
person and labor of the negro estab-
lished a new and more widespread sla-
very. What else is the revenue law re-
stricting the power of a tobacco plan
ter over the sale of his crop, but a
lien on his labor of brain and muscle?
Mr.. Welles denounces all income
taxes as unjust and impracticable.
Taking the proposition now be-
fore Congress to tax incomes
of $1,000 five per cent and
all over that amount ten per
cent he says: "Let us suppose that 1t
had been proposed to tax the income Of
red haired men five per cent and those
of red-nosed men ten per cent, and e1-
empt all others; or to do, as once was
actually done in England in 1851, tax
Catholics at rates double those imposed
on Protestants. Would there be any
principle involved other than the mere
arbitrary and despotic exercise OF pow
er-the making the possession of red
nose, or red hair, or the result of enter
prise, skill, economy, talent, or
the fortunate circumstances Of
birth, or happy accident, the occa-
sion for inficting a penalty" He
thinks the only just plan would be to
tax the income of every one at a uni
form rate, which would still compel the
wealthy to pay the great bulk OF the
tax. But such tax is unadvisable on
account of the impossibility of ascer-
tanning in the case of either poor or
rich the amount of actual income. The
law of 1868, taxing all over $1,000
found, with trained corps of collect
ors for this special purpose, only 25O,-
900 victims in a population of nearly
100000, while it is notorious that
New York State alone, where mechan-
les were receiving a and IS day, held
more than this number of persons earn
ing the given amount annually. So of
the tax on mortgages: the New York
law of 1873 did not collect it
on five per cent of the mortgages
known to be In existence. Such i'm
practicable laws have a pernicious
moral tendency. To take a portion of
the property of one man for the benefit
of the State because he is honest or
ignorant, or unable to conceal its pos
session, and to allow the prosperity OF
another man to escape because he Is
dishonest, cunning, and willing to for
swear himself, Is in effect to impose a
penaly for honesty or ignorance, and
to encourage dishonesty and duphcity
He combats a current fallacy con-
corning what taxes bear most heavily
on the poor masses. The tax on tea
and coffee was repealed, Ostensibly fol
the relief of the poor. Yet no tax pro.
dueed as much revenue that was as
equitable. In 1870 tea and coffee paid
into the treasury $40, 900, 900, or half a
dollar per capita Each man who buys
even a silk hat, pays more than this
on account of the taxation of silks, etc
So the mere ribbons that any woman
uses in a year aggregate more than a
half dollar of taxation. When we &c
into other articles of dress, We find this
half dollar multiplied many fold, on
the masses of the people through taxa
ton that some seem to think bears
mainly on the wealthy few. And the
misfortune is that, of the vastly in
creased cost, the merest pittancereaches
the the Treasury, the rest going to pro-
tected monopolies, while the increase
on tea and coffee all went directly to
the support of Government, which Is
the only object of taxation.
Any system of taxation, even though
unjust, is better than continual changes
because there is natural tendency to
distribute the burden, wherever it be
placed originally. OF the round mil
lion of people in New York city, only
four per cent pay taxes directly, while
in Boston where the laws are most
stringently executed, the per centage Is
only eight. If there were not some
process going on for the diffusion Of
the burden, the mass of mankind would
have no interest or benefit In low taxa.
ton. A bad system, if permanent, be.
comes tolerable, because society accom-
modates itself to it. But system not
based on equity cannot be permanent
among a thinking people; hence the
continuous changes, which work more