The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1876-09-13
TuXuIiOn.

Each member of society" says the Ha-
wsiian Constitution, 'lras right to be pro-
tected by itin the enjoyment of his life, liberty,
and property, according to law; and, there
fore, he shall be obliged to contribute his pro-
poniondi Shdr' to the expense of this protec-
tom
The object of government is to afford secu-
rity, and the only reason for taxation is to pay
for it. The necessity of making taxation pro-
portionatc Gas far as practicable) to each per-
sons resources and condition in life, is obvi-
GUS, for otherwise, classes would be arrayed
against each other more than capital and labor
now are. There are two modes of taxing, di-
rect and Indirect The direct tax is laid upon
the person who pays it, including specific taxes
on property or incomes the indirect tax is
levied on imported articles, or by imposing
internal revenue duties, requiring stamps or
documents or on manufactured articles. In
the latter case, the importer, or manufacturer,
or in many cases, the persons executing docu-
ments, are not those who pay the duties; but
the consumers or purchasers.
Indirect taxation is unequal, for poor and
rich pay alike, by the tariff of duties. The
poll tax and road and school taxes are not pro-
portioned to each persons ability to pay, but
are made equal for all One object of this is,
to give all an interest in requiring proper ex-
penditure of public money, and to avoid reck-
lessness in its outlay if the classes who have
no property, but have power in legislating, were
allowed TO think that they had nothing to lose
in public expenditures.
direct property tax is equable, provided
it be not so large as TO amount to partial con-
Gscation, thereby discouraging permanent and
visible investments. The income tax may be
made fair or very unfair. If one whose in
come is a salary or the result of his day labor
with his head or hand, pay tax on that in
come equal to that paid by the owner of an in
come derived from rents or interest on money,
the injustice is plain and gross. In the latter
case, the property owner having an income of
say $1,000 pays for the protection of $4,000
or $4,000, and also of his income thereon,
no more than is paid by the person who is pro-
tected in nothing but his earnings. This should
be prevented
Heavy taxation on luxuries and on inheri-
tances, except between husband and wife or
children, is generally popular and very fair. The
income tax is usually very odious, for besides
objections above named, those who are called
IN to make public the condition of their bust
ness by showing their profits, either evade
good deal Of the law, or if thoroughly honest,
ire placed at disadvantage, in some respects, |
with other business men of less conscience.
Goodwin Smith says that" The income tax
S tax which ought to be resorted to only in
lines of war, or in some national emergency
Which excites the natural spirit as much as
var. 1t is only when the national spirit is so
,xcited, that there is chance of true returns.
n ordinary times, the income tax is a tax on
honesty, premium on dishonesty, corrup-
or of national and especially of commercial
ionor."
The above is no new statement of facts, but
t may show that the safest taxation will COM
line the least Objectionable features of all the
nodes, for it is certain that no one mode will