The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1892-09-08

az" N1I. JeuerSOn, Cner6 Will
slight hesitation in our choice. Tha
great author and thinker, after Law
ing down the proper bases for an,
system of just taxation and classify
ing them as follows:
First-Capital.
Second-Income.
Thtrd-Comsumption.
Proceeded to demonstrate the fol
lowing principles which ought t,
govern any government in the matte
OF taxation. Iquote as follows:
"These may be considered as com
mensurate; consumption being gene
rally equal to income, and income the
annual profit of capital. A govern
ment may select either of these basis
for the establishment of it's system O
taxation, and so frame 1t as to reach
the faculties of every member of the
society, and to draw from him hi:
equal proportion ofthe public contribu
ton; and If this be correctly obtained
it is the perfection of the functions
OF taxation. But when once govern
ment has assumed it's basis, to select
and tax special articles from either o.
the other classes, is dou btful taxation
For example, if the system be estab
lished on the basis of income, and his
just proportion on that scale has beer
already drawn from every one, to stel
into the field of consumption, and tax
special articles in that, as broadcloth
or homespun, wine or whisky, coach
or a wagon, is doubly taxing the same
article. For that portion of income
with which these articles are purchas-
ed, having already paid it's tax as in.
come, to pay another tax on the thing
it purchased, is paying twice for the
same thing, it is an aggrevance on the
citizen who uses these articles in ex-
onoration of those who do not. con-
trary to the most sacred of the duties
of the government, to do equal and
impartial justice to all it's citizens.
"To this single observation shall
yet be added. Whether property
alone, and the whole of what each
citizen possesses, shall be subject to
contribution, OF only it's surplus after
satisfying his first wants, or whether
the faculties of body and mind shall
contribute also from their annual
earnings, is questisn to be decided.
But, when decided, and the principle
settled, it is to be equally and applied
to all. To take from one, because it is
thought that his own industry and
that of his fathers has acquired too
much, in order to spare to others, who,
or whose fathers have not exercised
equal industry and skill, is to violate
arbitrarily the first principle of asso-
citation, the guarantee to every one of
q free exercise of his industry, and
the fruits acquired by it," If the
overgrown wealth Of an Individual be
deemed dangerous to the state, the
best corrective is the law of equal in
heritance to all in equal degree; and
the better, as this enforces law OF
nature, while extra taxation violates
it,"
If colossal family fortunes must be
levelled by the state, il can never be
accomplished by a graduated income
tax. Apart from its unconstitutional.
ity, it would be wholly impracticable,
and being unjust and unequal, it is
necessarily undemocratic. Better fol-
low the suggestions of Jefferson, OF
even extend them further with more
promise of effectual remedy. The
rights of testamentary disposition OF
of inheritance are not natural rights,
but municipal rights conferred by law
and subject to change by the law. In
stead of strengthing the arm of gov.
eminent so that it may reach out and
rob the citizen of his earnings and his
accumulation, thereby destroying, as
it inevitably would, all incentive tc
exertion, to industry and to economy
n other words, destroying at one
sweep the foundation of human civil
gation, because this must rest upon
the natural desire of gain and accu,
mutation and of improvement on the
part of every man, it would be better
to place a conservative limitation
upon the right of testamentary dis
position of property and also upon the
right of inheritance. This would
leave men free to accumulate accord,
ing to their desires or opportunities
and would prevent the piling up OF
colossal family fortunes to the menace
of the liberties of the people.
A singular Inconsistency in this con-
u6CUlOu pT6StuUS llSoll III UlO pl"IAOih
we are discussing. There is no com.
plant that the revenues of the coun.
try are not sufficient for it's expendi.
ture at this time. And the third
plank of this platform opposes
all taxation of every kind fol
purposes other than revenue con-
sistent with the uses of the gov
eminent economically administered.
What necessity is there for an increase
of federal revenue at this time by the
imposition of a graduated income tax
for federal purposes? This is an in
quiry which naturally suggests itself
to every inquiring mind. The infer
ence from the two suggestions of the
platform is that expenditures should
be reduced and revenues along with
them to the basis of taxation only for
the necessities of the government
economically administered. Why
should Democratic Texas seek to i'm
pose an odious un-Democratic meas
ure upon the balance of the United
.tates? Evidently for the purpose
> d the sole purpose ofdecoying these
anOOO votes which it was gravely
sod would be caught by such de-
a'ation. Evidently the platform
mmittee were fishing for suckers,
stead of searching for the diamonds
Democratic truth.