Barbour County index. [volume] (Medicine Lodge, Kan.) 1880-current, 1891-02-04
TIE GREAT EQUALIZER.

The Graduated-CumuI Tax Would
Equaiize All Profits, Opportunities and
Localities.
| have been carefully reading the
articles by Mr.. w. H. Bennington, upon
the subject of taxation, which appeared
in the Nonconformist of November
27th, and | now crave the privilege of
advancing a few ideas in relation to the
subject of taxation in general and rail-
road taxation in particular.
The subject of taxation is not only
one of the most important, but is also
one of the most complex and perplexing
studies within the domain of political
economy. Not only are statesmen,
politicians and economists studying this
question, but also the masses. THE in
convenient multitude" are beginning to
investigate this knotty problem for
themselves. l have given the question
no inconsiderable thought and give the
reader the benefit of my conclu-
sions-such as they are. The princi-
pal object in view in all tax reform
movements and the ultimate end to be
attained by all tax reformers is the levy
ing Of tax which must be paid by the
persons against whom such tax is levied
in other words. that cannot be shifted
Taxes are said to be shifted when by
being added to the price of rent SER
vices, goods. wares and commodities
their payment is evaded by the person
against whom they are levied, and the
general public is forced to pay them.
Thus the consumer pays the taxes of
the coal mine owner, and the coal deal
er, while the consumer of groceries pays
every tax levied upon such groceries,
from their production until he consumes
them.
! wish to formulate general rule No.
l. No tax, whatever its nature may be,
can be shifted, if levied upon non-pro-
ductive property, or property which pro-
duces neither profit nor income. Ex-
amples: Dwelling houses and their
grounds, household furniture, pleasure
carriages and horses, musical instru-
ments, etc. The reader having the
rule, may prove its truth or faIsity.
Df course, there may be an exception or
two; but exceptions prove the gen.
eral rule" Now we will lay down gem
eral rule No. >. All taxes of equal ap-
plication can be shifted, if levied upon
productive or income-pr producing prop
&rtT. The moment a person moves out
of his or her dwelling house and rents
such house to some ether person, that
moment does the tenant commence to
pay the tax. No person handling or
owning any property for purposes of
gain or profit, ever pays any tax upon
such property The user, hirer, con-
sumner invariably pays the tax. And
this is one of the most potent factors in
the pauperization of productive and in
dustrial labor. Under the present sys-
tenn productive and industrial labor
pays almost all the taxes levied against
distribution or distribGtiye labor.
You VIII remember that | used the
tern OF eanal application" This term
means that tax IS levied universally
in any given taxing district, at the same
per cent. OK rate and upon an assessed
value which bears, in every instance,
/ tha same ratio or proportion of the as
sessed value. As, tof instance, a county
tax Is one and q half per cent. upoa
! .hirtY per cent, OF the actual value.
/ Such tex legiad upon income produc-
ing property can always be shifted
/ But there is tax. certain kind of a
tax, which can not be shifted, except a
certain fixed portion of it, which would
be the same IA e-'@.-v case. | refer to
the sas9iatcd-eumulative tax upon :. :.
j cumulative Variation. OF which no por-
tion but the basis rate can be shifted,
even when levied upon income-produc-
jug property Not onif is it true that
the graduated taS can not be shifted,
but 1t possesses many peculiar and in
valuable attributes and properties.
For instance, it would
Equalize all profits, opportunities and
localities:
Anniailate trusts and eliminate wa
tered stocks: