The Cincinnati daily star. [volume] ([Cincinnati, Ohio]) 1875-1880, 1878-01-21

as the rich. This theory OF taxation 8,
then, obviously fallacious. And yet 1t
is upon this theory that Ourlegislation
has been permitting the Il cid products
of foreign lands to come to us almost
free OF duty, while assessing heavy
burdens of taxation upon this one
product Of our own fields.
But, 1t has been furthermore urged
that the haDitual use oil tobacco is iDju-
riOus, and that its common use ought to
alton as would render the commodity
too expensive for the common people to
indulge in. This theory of taxation is
even more indefensible than the former.
Under this principle the tobacco tax be-
comes merely sumptuary law, always
odlous among q free people. The ex-
cessive use of tea and coffee, and oil va
rious other articles of common con-
sumption, is also injurious; but we find
no legislative ban pronounced against
them.
We are moreover constrained to the
opinion that in this regard our Govern
ment is not altogether paternal; but that
it counts over its forty-one million OF
dollars received annually from this tax
with degree Of satisfaction unalloyed
by any reflections on the injury possibly
inflicted on the people by the use of the
weed. Even II this burthensome tax
nrinpinln nf
serving the health or the morals Of the
people, then it certainly fails of the end
proposed; and, consequently, should
not be persisted in. Moreover, 1t would
certainly be very moe question in po-
litical ethics, whether our Government
could lawfully legislate on the subject
Of public health or morals through the
medium Of taxation.
For, taxing any commodity in common
use is full recognition of the lawful
ness OF its use. Then, if the use be in
itself lawful, why should tobacco be
singled out to bear this extraordinary
rate of taxation?
| Aside from all these ethical considera.
tions, and setting aside also the doubts
that might be urged against the equity OF
such unequal taxation Of any particular
commodity, it seems to be manifest that
by the imposition OF this excessive rate
the government is crushing its golden
goose. 1t is taxing the tobacco business
out OF existence. If that be its purpose,
it should be promptly declared, in order
that the immense capital invested there.
In may be saved from destruction by
timely withdrawal. If such be not the
purpose OF the government, then the
rate of taxation should be 80 lightened
as to afford sufficient margin for the
business to live and to thrive upon.
| So exorbitantly does this tax of "a
cents on each pound of manufactured
tobacco enhance the price to the con-
sumer, that it reacts disastrously on the
planter and producer. So depressed
has tie price OF the crude leaf become
that the farmers are abandoning its cul-
ture as hopelessly Improbable. The
average price has fallen from 1917 cents
under the former tax to G24 cents under
the present tax; and yet the price tC
the consumer remains almost the same
now as then. The loss consequently
falls ultimately on the farmer. II an
acre Of his land yields him one thousand
pounds of the leaf, that acre stands
charged with tax of $40 that must be
paid to the Government. OF course nc
business can stand up under that.
Hence we say that it would be polite
in financial sense, for the Government
to remove some portion OF this burden
from this special industry, rather thar
1T should dwindle below the point of re.
muneralion to both the producer ant
The manufacturer; in which case thu
revenue must suffer as well as ali tn
material interests Involved on indiyid
uAl account.