The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1884-05-18
rhe foundations Of Taxation.

inc lllllltdtAOuS VI Ae~0esS
In the Baptist Quarterly Recie'o Tor
April, May, aud June, 1884. is an able ar'i'
Gle from the pen Of Hon. J. L. M. CURRY
d. d., on the limitations Of taxation. It's
an interesting subject. 1t has been d's-
cussed in one form or In another TOT iet US
saw centuries. But still the question re-
mains ope,, and we ask in vain, "What
are the limitations OF taxstions" The
advocates OF every theory ind themselves
involved either in difficulties or incon-
s,steucies. so hard is 1t for any mere man
even in thought or theory to do unto others
rs he would that they should do unto him.
II. as DR.. CURRY says, II be the "acme OF
Injustice - for man who pays no tsxes to
vote taxes on other persons property.
must also be unjust, though in q less de-
gree, for man who owns only ten thou-
sand dollars worth OF property to vote 10
tax WILLIAM II. vANDERBILT's two num-
dred millions. VANDERBILT owns more
property than all the men in west VIZ
pinia together own. Shall he be allowed
voting strength proportionate TO his pro-
pertyY Nobody would answer in the ainrm-
atiye. Nor would anybody contend that
the man who makes ten thousand year,
or hes an income OF ten thousand
A wear, ought TO be allowed ten times Us
many votes as the man who makes only
thousand year or has an income OF oniy
A thousand year. In word there Is DO
place where this line can be drawn, ana,
therefore, theory gives way to practice.
Congress, or whoever did it, had no more
right 10 abolish slavery than il has to de-
stroy any other kind OF property. New
ertheless, slavery was abolished, and DIR.
CURRY and all the rest OF us are
very glad that we are well rid OF
it. So State Legislatures no doubt
often exercise powers which they do not
rightfully possess; and yet there is no
remedy. To provide that all freeholdeis
may vote Upon question Of taxation is to
provide that comparatively poor men may
levy taxes upon comparatively rich men.
We are told, on the other hand, that to pre-
vide that all able-bodied men shall work
the roads is to compel men who own no
horses and no carriages OF any sort to keep
other persons roads in good order. The
fact is the whole community Is bound to-
gether. The poor man saves the rich
mans property from destruction by fire.
The rich man educates the poor mans
children. so far as we can see, the world
would be a very sorry place to live
in if all the property in it were equally
divided between its citizens. "ComprO-
misev IS the law Of life. 1t is also the law
OF legislative bodies. Hence there can be
no limitations fixed beyond which taxation
cannot 60. Wemay protest against taking
private property for public purposes;
against improving the Mississippi river at
our expense; against building national
railroad in Utah; against polar expedi-
tons; against taxing our tobacco; against
putting tariff on our sugar; against COM
polling us to send letters by Government
messenger, or kilograms by Government
telegraph-all at our own cost-but the
world will go on, and Governments
will doubtless become more and more
paternal in their character. We need
not war against the inevitable. The pow
er to levy tariff for protection is de-
MED to the United States Government by
thousands of abe constitutional lawyers;
but other thousands Just as able deny that
the Constitution imposes any such llmita-
tions upon the power OF the Government
to tax property by tariff. Rev. EDWARD
X. BEECBER, assuming that all men ought
to vote, says that rich men ought to be
allowed to buy poor mems votes. GEORGE
FITzRUGH, in bis " Sociology for the
South" says that written constitutions are
not worth the paper they are written
upon. No ruler, no set OF rulers, no legis-
lature. no court, allows, says he, written
constitutions to balk them OF their pur-
poses. Look az the emancipation procla-
nation; the rape Of West Virginia; the
forcible incorporation Of the 18th, 14th,
and 18th articles OF amendment into the
Federal Constitution the civil-rights acts;
the laws Of Congress interfering in State
elections; the decisions Of the Supreme
Court Of the United States in various cases
that could be named. and say whether MIR.
FITzHrGB is right or wrong. Ii the Con-
stitution cannot limit the power OF Con-
gress over the dearest rights OF man, we
know not where to look for power TO limit
taxation. We can only be eternally vigi-
liant. Eternal vigilance is the price Of
other things than liberty. 1t is the price
OF property rights as well as Of human
rights.