The weekly tribune. [volume] (Great Falls, Mont.) 1891-1894, 1891-11-14

larger the city the smaller is the pro.
portion of personality reached by taxa
ton, and the richer a man is the smaller
in proportion to his property is the con
%tribution he pays to the state.
The evil arising from the unequal or
non assessment of personal property
would not be so marked nor so serious
in its effects were : not that "a large por-
ton OF the revenue raised upon that as
sessment belongs to the state, nor can it
be remedied under the present system
or drawing the state revenue from indie
pendent assessments in the different
counties. The only adequate remedy is
Tor the state to collect its ex
cluslvcly by taxes other than those lev
led directly on property. | believe that
taxes can be levied by the Legislature on
corporations whose business is in the
nature OF monopoly. and up n the net
proceeds of mines, which will supply the
greater part, if not all. of the revenue
necessary. On the other hand. if the
county levies and collects its own in
e1ualities in the assessment and yalua-
ton of property would work no Injustice
except within the county where such IN
CAPABILITIES exist, and public sentiment
would soon right the wrong. But if the
, present system is continued the legisla-
ture should at least pass such laws as
will compel the state board of equaliza-
ton to rectIfy the errors arising from the
non assessment and unequal valuation
of property.
Another method of raising a revenue
for the state has been proposed. which.
ii adopted, would go far towards obyiat-
ing the difficulties inherent in our pres
ent system. This is a graduated income
or license tax. Such a tax will conform
strictly to the rule we have laid down as
the true basis of taxation. 1t places the
real burden where it should be placed.
and by graduating the tax equality of
sacrifice is assured. In England it has
been proved to be the most. available and
most easily collected tax ever levied. In
this country during the years when we
had an income tax it was the most eff
Gent and cheapest in cost of collection of
any that were laid. 1t has been objected
to such a tax that it is too inquisitorial
in it's methods. Such an objection is
not only wholly outside of the question,
but when we reflect that the tax has
been in successful operation for over
forty years in England. a country where
the people are the quickest to resent
what they consider pryipg into their pri-
vatc affairs, it must be admitted that the
objection is without weight. Such a tax
could be applied to all classes of corpor-
atoms, and especially ~monopolies. 1t is
notorious that these monopolies do not
bear a share of the burden proportionate
to the benefits received under the pro-
lection of the state. A tax laid on the
gross income of such corporations is not
only Just and equitable, but is the only
way to obtain from them their share to-
wards the expenses of the government.
Such a tan would, moreover. render I'M
necessary the license tax, which, in my
opinion, is always Objectionable.
But while the object of taxation in
general is to provide a revenue for the
administration of the laws, yet the pro-
vision OF the revenue is at times a
secondary object. In other words taxa
ton may and sometimes does subserve
social ends. 1t is on this ground that
the license tax levied on the liquor and
other undesirable traffic is justified. The
ing the people of the United States to
day are those arising from the UNEQUAL
distribution of wealth. The people of
this country have been accustomed to
congratulate themselves on the supposed
fact that nowhere in the world is wealth
SO evenly distributed as here, that no.
where else is the condition of the artisan
70 enviable. An investigation, however,
shows that this supposed fact has no ex-
%istence: that the evils arising from the
unequal distribution of wealth are glar-
ing and are every day becoming more
serious; that nowhere else does the work.
ing man suffer more from the unequal
distribution of burdens. This is strong
language but it is borne out by the facts.
The condition of the farmers and the
artisans Of America justifies Herbert
Spencer's assertion that the people of
the United States have become 80 fami-
liar with the forms of liberty that they
no longer possess the substance or the
benefits.
A comparison made by MI. Sherman
shows that while one-thirtieth of the
people of England own over two-thirds
OF the wealth Of the country, one-seven-
tieth of the people of the United States
W a like amount Of the wealth of this
country. While the Englishmen whose
wealth exceeds S2O,OOO,OOO can be
counted on the fingers, there are over
one hundred Americans whose wealth
exceeds that amount. OF thirteen mil
lion families in the United States II, 6OO,-
600 possesses on the average only $500,
while $4,000 possesses on an average
S238,OOO. In view of these facts there
seems to be no reasonable doubt that
there has been an accumulation of wealth
in the hands of a few individuals in the
United States, within the last thirty
years, far in excess of that taking place
in other countries. At the same time in
no other country has the burden of taxa
ton been cast 30 exclusively on the work |
inc claaa- In Graot pr;t;op <boro Lo,