Lancaster daily intelligencer. [volume] (Lancaster, Pa.) 1864-1928, 1890-07-15
LANCASTER, PA, July Is, 1880.
The Canous OF Taxation.

The CanOns Of Taxation.
\ The Mckinley bill, which IL SO heartily
endorsed in the Republican state plat
sBorm, violates every one of the four
universally recognized canons OF taxa
flon. These canons are classical. They
were first laid down one hundred and
fourteen years ago by Adam Smith, the
father of the science of political econ
omy in the epoch-making Wealth Of Ma
lions. They are fully developed by John
Stuart Mill In his Principles Of Political
Economy, book ", chap. 9. They have
been adopted by every economist, aud
acknowledged by every thinker and
statesman for more than q century, to
form the one true definition of per-
fectly Just and equitable tax-that tax
being best which most nearly oon-
forms to them, and worst in proper
tiou to It's departure from them. They
are
First, That every tax should he laid
equitably; that is, that all citizens
should contribute to the support of the
government, rs nearly as possible, in
proportion to their respective abilities.
Otherwise IL is inequality.
Second, That every tax should be laid
definitely ; that is, that the amount of
the tax, and the time and manner of
paying it, should be adjusted with GER
tainty. Otherwise the tax gatherers
become both insolent and corrupt.
Third, That every tax should he col
lected with the least inconvenience to
the taxpayer that is, that it should be
collected i'm manner and at time and
place easiest and most convenient for
q the persons paying 1t. Otherwise IL is
fertile source of vexation and hard
4 ship to the citizen.
Fourth, That every tax ought to be both
g laid and collected with economy /; that
d, that 1t should he 80 contrived as to take
\ away from the citizen as little IA posi-
bio over and above what is necessary for
the support of the government, econom
!: ically administered !; and furthermore
that the expenses of its collection should
be as little as possible. Otherwise il
imposes useless burdens.
The Mckinley bill violates every one
Of these rules. 1t violates the first, that
every tax should be laid equitably, for
\ under the tariff which ii seeks to perpet.
uate, each citizen does not pay In pro
portion to his ability; but on the con.
+ trary, in exact proportion to his inabil.
". For the smaller the citizens income
( the larger is the percentage of it, which
he is compelled toexpend for tarifftaXed
! necessities the larger it Is the smaller
b the percentage Of 1t thus expended
3 end fits only the very wealthy who ex'
pend but a very small proportion OF
their income in this way. In addition
< 10 this, 1t taxes the necessities of life
highest and its luXuries lowest.
1t violates the second, that every tax
y should be laid definitely F; for under this
tariff 1t is moral impossibility for the
citizen to know the time of payment or
the amount he pays either Of tax to the
state or of tribute to the trust. II fulfills
4 perfectly every requirement of the abso.
lutte monarchist's definition of u perfect
tax, being the best system ever devised
to s'pluck the goose" (as Colbert describe.
IT, "and obtain the maximum of feather,
with the minimum ofsqualling." Hence
y ~
Prince Bismarck who are at the head o
strong centralized governments, with ex.
pensive royal families and immens,
standing armies to support, and VIII,
care but little tor the real interests of tn,
great body of the people.
1t violates the third, that every tn,
s should he collected with the least incon
& venience to the taxpayer, for the secrc
tary of the treasury stated few year,
ago that there were over two thousan,
three hundred tariff cases pending in tn
4 Southern district of New York alone.
And 1t violates the fourth and las
canon, that every tax ought TO be bot
laid and collected with economy, for !
& takes away and keeps away from tn
Z citizen $3.50 100000 every year over an,
4 above what is necessary for the supper
< Of the government. 1t is, in addition
the cOstliest of all methods of tax colles
ton. There are more than fifty custom
Y houses in the United States ut which tn
annual receipts are less than the annua
expenses. They are fine government
buildings, some of them costing owe
500, 200, and all Of them maintained fc
the benefit of number of high-salarie
officials-broksn down political hacks
and, practically, for no other purpos
under heaven.
Such is the measure which the RI
publican convention has unanimousl
approved, and which the people of tn
commonwealth ought to stamp, at I'll
coming election, with the seal of the
unqualified condemnation.