The midland journal. (Rising Sun, Md.) 1885-1947, 1892-11-25
Who Pays Our Taxes ?

York Tax Reform Association, edited by
Bolton Hall, Secretary OF the Association
The business of the Tax Reform Association
is to spread the doctrine of the Single Tax
theory and in promoting that work have
compiled about all the information that is
worth collecting on the subject of taxation,
as it has been and is laid and collected. The
story told by this little book is one Of dis
NAL failure of the efforts reaching back for,
it would be safe to say four thousand years,
10 levy and collect tax with any show Of
justice or equity on personal property. A
perusal Of this treaties on The Questions Of
the Day, by the most strenuous advocates Of
the theory Of taxing all property would cause
them TO pause and consider: first, whether
laying tax on all property, personal, real
and mixed would be public benefit; and
second, whether it is not the part Of wisdom
to be governed by the practical rather than
theory in business matters. The theory Of
taxing personal property to superficial
observers seems so obviously just that they
are apt to jump at conclusions and dismiss
the case by affirming the judgment, and
proceeding to levy tax on personal
property. When the assessor returns his
lists he assures these judges that the thing
is an utter impossibility. That with his
hest efforts he has not succeeded in finding
and listing one-fourth of the personal prop
erty. The advocates of personal property
tax only stamp and fume and declare more
stringent laws shall be enacted, so that by
the aid Of fines AID penalties the guilty tax
shirkers shall be compelled to render true
account of their belongings. Dear personal
properly tax advocates, the thumb screws
and rack have been tried. but all efforts
aided by torture even have been failures in
the determination to levy an equitable tax
on personal property. The cause of this
everlasting failure is, the system is radically
wrong. 1t would not be an equitable tax OF
benefit TO society, or promote business, il
every CENTS worth Of property and every
dollor Of money could be listed on the asses.
sors books and made TO pay uniform rate
Of tax. 1t would then as now, under the
present imperfect assessment. be felt an
injustice and impeachment 10 business.
AS valuable as this little volume under
review is, like all things resulting from
human effort, it is not wholly faullless, ano
Mr.. Bolton Hall and others who have lent
helping hand to the work have made use
of good deal specious reasoning and spec
ial pleading to establish what seems to them
faultless theory in excluding personal
property from taxation, in ingenious effort,
TO escape the justice of an income tax. This
we believe arises in part from their mis-
conception of the nature and functions O.
money. That interest on money held ou
of use is in any respect different from un.
earned increment on real estate will no
appear on careful analysis. To discourage
this use of money is as essential to the public
benefit as the abolition of land monopoly
An income tax would be step in the dlrec
ton of this reform. 1t is plain that The
Single Takers have never struck and follow
ed this branch of their subject.
A graduated income tax MIR. Bolton Hal
and the Single Tax Association regard witt
a kind Of horror, because it has the appear
ance Of being personal property tax anG
discriminating against the rich. This much
abused class never discriminate against the
bread winners you know, in grasping fol
income We would not favor tax on in
comes below $4,000 and if any change from
these figures would incline to exempt &
larger amount. The income that is usec
for the comfortable support of the famil,
and could be judiciously used in lettering
their conditions and giving them the ad
vantage Of natural opportunities, should b.
held sacred from taxation. But out of ;
surplus above this amount percentsg,
could be taken that would not be felt as ,
hardship and would only be justice tt
society which makes conditions possible fol
the best enjoyment of those who are thu
favored. They are afforded large oppor
tunities for enjoyment which the multtud,
do not possess, and should pay something
extra for that extra privilege. A very
great deal can be said in favor of gradual
ed income tax, and we are glad TO find tn,
overwhelming preponderence in favor Of al
income tax which questions sent out by III,
Association brought in the way of answer
and from very high authority. A chapte
in the book from Balford's Magazine, by
Joseph Dana Miller against an income tax
is a very fair sample of specious, weak
evasive logic that is made use of by oppos-
ers of an income tax. The authors of "Wht
Pays Our Taxes appear to regard Mr.
Miller's effort an unanswerable argumen
against an income tax. With all due def
erence TO their judgment, we think The
article from Balford's Magazine as weak ar
effort to bolster case as we have ever me
with. The author assumes false premises
and then proceeds to build on those assump
tions. By the art ofexpression and veneer
ing Of rhetoric he makes fair showing tc
superficial observers, but his false premises
insure like conclusions
In response to our request for
those who voted for Weaver, Field
ooH Novoo tbroonh Loot maaL3 q