Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1891-04-29
Taxation Questions.

A the world is thousands OF years old,
and governments have been instituted
among men y from the time they drst be-
came indispensable until now,it wouldseem
that the best method OF taxation ought to
have been discovered and resorted 10 long
ago. But as the best plan OF building
houses has not yet been discovered or IN
vented. and architects are IN rs great de-
mand as they were thousands OF years ago,
10 the best form Of government and the
best mode OF taxation have not been dis
covered or invented, and instructors in
these matters are as necessary now as they
ever were before.
There are conflicting theories as to what
constitutes the best method Of raising the
money needed to carry on the govern
ments-State. national and municipal.
Thousands OF students Of political-eco-
nomic problems hold that it is immaterial
who pay the taxes IN the first place since
they always adjust themselves in and over
the community. But this theory is at q
glance seen to be untenable, as we can
easily satisfy ourselves by imagining what
would result from such q system of taxa
ton as some of our modern "reformers
advocate. Nevertheless, there is modi-
cum Of truth in the theory in question.
The theory Of HKNRY GEoRGE is another
one that oommends itself 10 the approba-
ton Of thousands of persons who have
studied all the taxation problems OF the
day. We have recently explained this
theory to our readers. 1t Is, in brief
that IL all taxes were levied upon land
aud nothing that human labor produces
were taxed (not even the finest of houses,
the community would be greatly bene-
fted and new and much better condition
of things than now exists would result.
We acknowledge that after studying this
theory good deal, and reading many
articles and essays in its favor, we have
found ourselves totally unable to perceive
any merit in it. We are inclined to the
belief that this theory, though still claim
ing thousands of adherents, is not as popu-
lar as II was several years ago.
Another theory is that all taxes ought to
be levied upon incomes. This at first
seems 10 be an impracticable scheme, but
the statistics quoted by its friends show
that il would be possible to support the
national, State and city governments by
taxing incomes in excess of one thousand
dollars. Ad udlOrem taxation is not believed
by the advocates of the income tax to be
fair, since il bears much more heavily upon
the small landowner or house-owner than
upon the large one. But up TO this time
the dd uaLorem system has had full sway in
this country. The tax upon incomes pro-
duces 50 much fraud, perjury and de-
moralization that no serious attempt to
enforce il strictly is ever made in any State,
40 far as we know. This does not argue
that IL might not be enforced. UNCLE SAM
raised in one year from an income tax
some seventy millions Of dollars, we think.
The commonly accepted theory we shall
next notice. 1t obtains in Virginia as well
as in almost all the other States. We
notice that il is called 1.-The Massachu-
sets SYSTEM" but ii might as well be
named after any other State. II is, in brief.
an attempt to tax every description OF per-
sonsl property, as well as Of real property.
We do not suppose that tax Of this do
scription is much less demoralizing than an
income tax But il is certainly more popu-
lar. Inc cry ~ iblseu III Observation-Disclosures
that this system Of taxation keeps capital
from coming into the State, and drives
capital out of the State. We have often
heard this cry in Virginia, but had not ex-
pected TO hear il from Massachusetts,,
which in personal property is one of the
richest communities in the world.
This question as TO the best method of
levying aud collecting taxes will come mp
in Maryland this year. In that State tax
commission, OF which Professor Ely was
member, made full report on the sub
ject few years ago. He is an expert in
such matters. We in Virginia need to
study all these questions, seeing that our
State debt is q very large one for COM
munity no Weather than ours, and ishkely
to be unusually oppressive because so much
Of IL is owned in Europe. TO levy taxe0 in
Virginia to be paid out in Virginia is one
thing. To levy taxes in Virginia to be
spent in England is another thing. This
fact of itself makes il the bounden duty of
Governor, Legislature and private citizens
10 study taxation problems and seek TO
render the burthen of supporting the
government and paying interest upon the
State debt as light as it is possible to rem
der il.