The advocate., 1892-05-04
A FAIR, JUST. EQUITABLE AND SCIENTIFIC
SYSTEM OF TAXATION.

In my last communication 70 THE AD
vocATE I promised to outline, In future
article, what In my opinion would be q
fair, Just, equitable and scientific system
Of taxation. shall assume at the outset
that the Inauguration Of a system Of free
trade and rigid, ,repressive legislation will
destroy all trusts and combines and start
up anew an economic, industrial system
of full, free, fair and unrestricted compe
tltion. II is true find myself, as q Ma
tion0ltst, wondering why, If competition
Is bad thing, more competition Is not a
worse thing, but that is not at present
relevant to the question at issue in this
discussion.
Our first province Is to inquire and, If
possible, determine what are the pur-
poses and uses of taxation. Why are
taxes collected, and how is the money
spentH For what reasons does 1t become
the duty of all citizens to pay taxes?
What various and conflicting principles
are involved? Who pays the taxes at
PRESENT. Who should pay them? Etc,
etc, etc. Primarily speaking, taxes are
collected to defrsy the expenses Of what
we call "ths government"-not only of
the aOhoIe people collectively, as q nation,
but also Of the smaller aggregatioDs, or
communities, as, for instance, states,
counties, townships, cities, towns and
villages. What do we mean and what is
involved by the expression, Expenses
of the government" AS the three gu.
preme divisions or heads Of our govern
ment are the Legislative, the executive
and the judicial, such expenses may be
said to principally be incurred for the
purpose Of making laws, enforcing or ex-
ecuting laws and defining or adjudging
laws. These are the principal legitimate
objects and powers Of all governments In
time OF peace. The army and navy In
volve more or less expense, but are un-
necessary adjunCts Of governments in
peaceful times, being maintained for the
purpose ef protecting and upholding the
government in case of foes without or
revolutions within. The educational
feature, as exemplifed in our public
school system, as also our postal service,
etc, ETC., all entail expense, but govern
ments could be and are maintained and
administered without them.
All citizens Of a government are morally
and legally bound to pay a portion Of the
expenses contingent upon the malnten-
ance Of their government. First, FOX the
protection accordedto them as individuals,
In their persons, and in the full and free
enjoyment of their civil and religious
rights. Second, for the protection sf-
forded to their property or wealth
against the assaults or encroachments Of
all other persons and certain elements,
such as fire, flood, ETC., etc. They are
liable for taxes, first, as citizens or indi-
vldual members of the government, and
In this respect the liability of each and
all is eractly equal All having equal
rights and privileges before the law, all
should pay equally for the protection Of
such rights and guaranty Of such privi-
leges. Second, as owners and accumu-
lators OF wealth, or property; and In this
respect there Is no equality iphGteUer In
liability. Even as the wealth Of indlvid-
uals differs in amount and value, 30 also
should the taxes paid for the protection