The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1888-04-12

iAS tHo ptGitllI 10 bilo uaHStF he Is III
curing.
The chief inequality of a tariff aris-
es from the fact that it is tax upon
consumption Whilst it is true that
men do not consume alike and equal
ly, the deficiency in their consump-
ton is not nearly so great as the diff
ference in their wealth. IF there was
certain and well.established ratio
between wealth and consumption, so
that the greater the one just Sc much
greater the other, then consumption
would be as fair measure for the
imposition of taxes as any other and
as convenient. But there is no such
invariable proportion; not only so,
but very. frequently the position is in
verted, and the man of least wealth
pays largely the most taxes. Duties
upon food and clothing will illustrate
this. A common day laborer will eat
and drink as much and wear as much
clothing as millionaire. The only
difference is that the millionaire con-
sumes costlier food and raiment, and
thereon pays more tax; but the just
each should pay is by no means OBJ
served They are miles and miles
apart. To tax each one in proper
ton to his ability to pay would take
from the man whose income was $780,,
900 per annum hundreds of times as
much as would be required of the la
borer whose income the year round
1T,
such man pays annually tariff dut-
les on what he consumes so low fig
ure as $40, it is not in the capacity of
any sane human being to consume SO
much of taxable articles as to bring
the duty on them up to five thousand
times that sum. Pra actically, the duties
on consumption which such man or
dinarily pays is not one-tenth of that
amount. Social conditions and the
variable dispositions of men every
where aggravate these inequalities.
The man of moderate means and q
large family consumes vastly more
than the rich. man without family
or the miser. The whole income OF
the farmer may be, and often is, ex-
pended in the consumption of dutiable
goods, whilst the millionaire spends
no more, and his houses, lands, furni-
ture, horses, plate and jewelry, works
of art, vehicles, stocks and bonds, and
securities of all sortsss pay not one dol
lar to the support of the government.
| Wild horses, chained to his limbs and
struggling to burst forth, could not
make an honest man say that kind OF
taxation is right and just. Yet such
is the operation of tariff taxes every
| day, even with the most judicious
which can be levied, and whose only
aim is the proper one of revenue.
There is always much endeavor to
meet the force of this consideration
by talk of discriminating in favor OF
the people of small means by impos
ing higher duties on luxuries than on
the necessaries oIlife Even if this was
fairly done, and it never is, it could
not by any possibility remedy the in
equality of the tax, for the reason al
ready stated, that the rich man can
not in the very nature of things con-
sumo as much more than the poor
man as to make his taxes greater in
the proper proportion. In short, it is
physically impossible to attain to alb.
stract justice and equality in taxation
by duty on consumption. In our
present laws it has not even been at
tempted though the talk of discrimi-
mating against luxuries is in every
mans mouth whenever the subject is
mentioned. They are faamed with
special reference neither TO the wants
of the government nor the needs of
the people, but to the interest of the man
ufacturers alone. In reality, the bulk
of whatever discrimination there may
be in the law is against the nece sarieS
of life and in favor of luxuries. A
glance at the treasury reports of du
ties collected will satisfy any one o
this. In most woolen goods the great
er the cost the less the duty. Iron ano
steel goods pay four to five times as
much duty as gold and silver jewelry
common spirits five to six times az
much as fine wines common cottor
goods twice as much as fancy straw
goods and furs. Common wooler
goods pay fifty per cent. more thar
silks and satins, whilst common win
dow glass is taxed six times more thai
polished and silvered plate glass o
the same size homely illustration 0
this species of iniquity may be fount
in an ordinary auhisky toddy. Th
whisky of which it is the chief in
gredient is taxed in the neighborhooc
of 400 per cent, the sugar which sweet
ems it is taxed 80 per cent, and tn
nutmeg which is grated upon it fo
favoring is free. That Is fair sam
pie of the discrimination of our tari
against luxuries. Nutmegs cannot b
grown in the United States, therefor
tax on nutmegs would protect nc
body, but would go straight into tn
public treasury; therefore to that ez
tent it obvates the necessity of taxin
some article which is made or grow
III the United States; therefore
stands in the way of some manufat
turer, therefore the duty on nutmeg
is repealed, and pro tanto, it is place
] on salt, or trace-chains, OF children
states, or some other item of prime n
cessity. OF all the wrongs containe
: in the existing tariff there is not Oh
J more fagrant than the admission
j tropical luxuries free of duty in ord.
to force the heavy taxation of I'll
necessities of life. There is no la,
, human or divine, under which it ca
: be justified either in policy or mora
II is unjust to all /; it is cruelty to Il
r poor.
: In the imposition of income taxes