Wood River times. [volume] (Hailey, Idaho) 1882-1915, 1891-12-14
DIRECT TAXATION.

1t is Preferable to Indirect Taxation,
but 1t should be on the Net, not the
Gross, Proceeds.
The question Of tax reform is assum-
ing an importance hitherto undreamt-
of, and its consideration is enlisting
the attention Of some OF the ablest
and profoundest thinkers Of the age.
For this reason, the following letter,
the views expressed in which have
been conceded in by 81 other college
professors, will be deemed interesting:
CATHOLIC UNIVERSITY OF AMER1cA,(
WASHINGTON, d. c.. Nov. Sd, 1891.
, Mr.. Bolton Hall, Secretary Of N. Y. Tax Reform
Association, Ill Broadway. New York.
DEAR SIR-ln answer to your in
quiries l offer the following views,
with the distinct understanding, how
ever, that present them simply as
the expression of my own individual
opinions.
The question of taxation is so com.
plox and SO difficult, as we'll as so i'm
portant, that any association estab.
lished with the view Of studying it in
disinterested way cannot fail to be
exceedingly useful The end towards
which all efforts should tend is to
make the taxes at the same time as
light upon the citizens, as profitable to
the State, as equitably distributed, and
as inexpensiveIy and honestly collected
as possible.
freely admit that in general the
direct tax is preferable to the indirect.
The latter is more likely to cripple
industry, to impede commerce, to de.
crease the prosperity of the workman,
and to open up avenues for dishon-
esty. 1t is, however, to DO remarked
that when any tax, whatever it may
be, has been for long time estab.
lished, things are sure to SO adjust
themselves that everyone, directly or
indirectly, will bear portion OF it.
Should direct tax fall on land, or
incomes, or on capital? Without pro-
nouncing definitely upon this ques-
ton, recognize that the tax should
not strike the agents of production,
.. e., livestock, trees, sseam-engines,
in u word the capital engaged in in
dustry; but rather the proceeds OBJ
tanned from it, not the gross but the
net proceeds.
Whatever he tho nature OF the tax,
it should be proportional to the re
sources of the citizens; it is even
desirable that it should be progressive
it should never be collected on neces,
saties; and it should not be levied on
profits IN such manner as to dis.
courage commerce and industry.
! Thus, in the case Of direct tax, small
properties should be exempt from it,
because most frequently they do not
suffice for the essential needs Of their
possessors.
10 the case of an indirect tax, it
should net be placed upon objects of
prime necessity, such as bread and
salt; but 1t can we'll be established on
what may be termed !uxurcs, such as
tobacco and alcohol
A tax should never be levied in
such manner as to invite fraud; and,
especially, in such way as to invite
perjury. AS an example of the latte.
may be mentioned the oath demanded
of all passengers entering the port of
New York.
Finally, no tax should be imposed
upon occupations OF such a character
that their being taxed would seem
like an approval or encouragement of
immortality.
Hoping that this will sufficiently
answer your inquiries, am,
Very truly yours,
JOHN j. kEANE, Rector.