People's party paper. [volume] (Atlanta, Ga.) 1891-1898, 1892-09-30
Graduated Tax on Incomes.

property is acquired through rob
berry, and that many kinds of taxa
ton amount to robbery, but the
world will not soon adopt either
principle in its entirety. However,
as long as the right of property in
the individual is recognized and en-
forced by the law, SO long will the
right of taxation be a part of it and
reside IN the State. The individual
and the social organism we call the
State must both live.
We thus see after moments
consideration that the right Of taxa
ton in the State is a co-worker with
the individual, partner with him
in neutrality-suspicious. for the
benefit of men-the object and end
Of all labor. Now if all were work
ers each producing according TO his
capacity, as in more or less print
tive State of social development, an
equitable division Of product could
be easily reached, the State taking
share necessary for its support and
the performance Of its functions.
This would amount to tax in kind
similar to the Hebrew 1.-THE.
But the present advanced state of
civilization makes such a course i'm
possible. We now do not find all
workers. A large number of indi-
viduals produce nothing, and yet
share in the product of labor. Ca pi-
tai has become the most important
factor in production. And, worst of
all, there is an inequitable division
of product brought about by iniqul-
tous class legislation and many other
causes, either accidental or the re-
suit of unrlghteous greed and power.
With all these changed condi-
tons equality of taxation, based
upon what Mills calls equality of
sacrifice" is an object unattained in
the history Of government.
An ad valorem tax upon all prop
erty, real and personal, would seem
to be just and possible, but expert
ence has shown that equality of
taxation cannot be thus reached.
Under such a system there is no
equality of sacrifice" If all had a
full competence untouched by the
tax the case would be different, but
the life of more than half of the
human race is a ceaseless struggle
for existance. The ad valorem tax
takes not only from the stored pro-
due of the rich, but takes a part of
that which is necessary for the life
and comfort of the poor.
Moreover, no adequate means
have ever been found to procure
such a valuation, fair and reasonable
of all property as would make an
ad valorem tax equitable. Real
estate is visible, and can be
assessed. Personal estate is often
invisible, and can not be reached
even through inquisltorial powers.
In almost every city of this Union
there is four times as much person
al property as real estate, and yet
the former does not pay one-fourth
Of the municipal or other tax.
So it comes that some mode Of
taxation must be adopted that will
reach invisible property and make
it bear It's just part of the burden;
that will make those who receive
the largest share of the products of
labor contribute the greatest amount
to the support of the State, that
works for all as partner in the pro-
duction. 1t is the existence of the
State that makes labor and pro-
duction possible, and those receiving
the greatest benefits should pay the
largest tax.
There is no mode of taxation that
has accomplished this desired result
better than the progressive or
"graduated income tax" 1t is in
existence in many European coun-
tries, and grows in favor with those
who desire to raise national revenues
equitably and with the leasthardship
to the people.
We have reached a point where
our government must look for new
sources of revenue. The tariff and
internal tax will not cover the grow
ing annual expenses. The demand
for the imposition of new tax is
imperative. What shall it be? There
is but one answer. Let the wealth
that labor creates pay 1.-THE wealth
that the government protects-the
wealth that is most interested in the
support and maintenance of the So
cial organism.
The Republican and Democratic
parties have made no provision in
their platforms for this demand of
the hour. The Peoples party alone
meets squarely the issue and boldly
outlines its policy. What a hollow
mockery to talk about ga tariff for
revenue only when the present
tariff, with the addition of the inter-
nal taxes, does not meet the expense
of government!
An income tax was imposed during
the war-repealed since 1866 at the
instance of the money power-which
in 1866, according to the report of
the Commissioner Of Internal Reve-