The sun. [volume] (New York [N.Y.]) 1833-1916, 1891-07-17

VIM tuSy WetS uOlHS WIFI tiNS P"b S''o
by side In their party platform for the Inn
portant campaign now opening these two
declarations
I. I'VE are opposed to all Ga" legislation"
4 ave favor graded income tax"
An income tax OF any kind is claes legisia.
ton OF the worst sort. 1t divides the COM
munity into two classes, the honest and the
dishonest, and 1t taxes tho honest for the
benefit of the dishonest. This odious method
of raising revenue has never been described
better than as tariff on integrity and q
bounty on perjury.
Only once In tile history Of this country
has there been an attempt to levy an in
come tax. Thon the tax was imposed as u
war measure. Never again, except In the
tlirest necessity or the widest folly, will the
experiment DO repeated. The tax survived
until 1872. III 1910. the census year. the
population OF the United States was $685.
81. The income tax that year was paid by
276.6Gl persons. or one taxpayer to one hum
dred and thilty-nine OF population. The
number Of malc citizens OF twenty-one and
upward was s,425.oH in that year. The
Income Tux was paid by one adult male in
every thirty. Surprising even that it was
equitably assessed and fairly collected. this
experience shows to what degree the income
tax law Is class legislation.
But such tax never was assessed and
collected, and never can be. without tho
grossest injustice and tho most outrageous
disparity Of burdens. Tho attempt to col.
lect tax on personal property is simplicity
Itself in comparison. To ascertain In the
crudest way the approximate incomes OF
hA MIA a. Ia. .
this kind, ii becomes necessary to establish
system Of inquistlon and espionage re-
pugnant to American ideas and abhorrent
to the free citizen. The eyes OF the Govern
ment spy into every mans private account
books: the spies Of the Government oversee
every housewives expenditures. The honest
American spirit will tolerate the hateful in
QUESTION only az sacrifice for the sake OF
the nations existence. Dishonesty the In
come tax will never reach. Fraud finds
thousand easy ways to evade it. In theory
It is unphilosophical and untemocrat.c; in
practice it Is impossible.
Tho Ohio Democratic platform calls not
merely for an income tax, but for Il graded
or unequal income tax. We suppose tho
Ohio platform means tax graded up
that Is to say. with the rae augmented
as the incomes increase. That process leuLs
straight to actual conflscation. II the tax.
for example, on $500 incomes is S., or
one per cent. and on 81 ,003 incomes SIS,
or one and one-half per cent, and SO on,
the tax OH a $2,000,000 Income becomes
$2650,0O0. Whatever adjustment may be
made between rate OF tax and size OF income
taxed. the graduated tax sooner or later
reaches point where 1t swallows up the en-
tire income. This Is conflscation. Progress
sfve steps toward this are progressive steps
toward contlscatlon. They are steps along
the direct road to communism. The cimu-
lative income tax, II it could be honestly
collected, would be the final outrage in the
way Of class legislation. 1t would divide the
FREQ and equal citizens OF the United States
Into various classes; one class paying moth
Ing, another class paying percent, another
paying 10 per cent. another paying into the
Treasury half OF their Incomes and so on
up to the class which suffers an absolute con-
hscation OF the earnings Of its skill, intelll-
Eence. energy, and accumulated savings.
But does uny Democratic delegate who in
the Ohio Convention voted for the graded
Income tax plank believe that a graded in
come tax could be so imposed and collected
as to distribute equitably among the cti-
xens OF this country the burdens OF govern
ment? II he does, he ought to be ashamed
OF bis Ignorance. II he does not believe it,
but voted Tor the resolution merely as cheap
toll bait for the cranks Of the Farmers Al
lance and other cranks with hazy no,iops
Of the practicable and the impracticabie, he
ought to be ashamed OF his duplicity and
disloyalty to Democratic principles.