The sun. [volume] (New York [N.Y.]) 1833-1916, 1893-09-16
A Distinctly Un-Democratic Plan.

Mr.. DAVID A. WELLS. distinguished
student of the subject OF taxation. advises
the Democratic party to double the internal
revenue tax on beer and raise the tax on
tobacco to the rates Of 1884, Thus. he be-
lieyes, an additional revenue OF $50. 600
may be obtained.
It is exceedingly doubtful whether such
increased taxes would produce such an
increased revenue or anything approach
ing 1t, but 1t Is not at all doubtful
that they would do violence to Democratic
theory and principle. Their imposition
would aggravate the discrimination against
two particular domestic industries. which
already conflicts with the Democratic doc
trine that tho burdens Of taxation should
rest on all alike. 1t is not fair to tax the
producers and consumers OF beer and
tobacco more than other people. No
greater proportionate contribution to the
expenses of the Government should be
exacted from them than from the rest of
our citizens; and under Democratic doc
trine it cannot be eXacted without extortion.
The people have been allowed to get their
imported luxuries OF ten. coffee, and sugar
duty free. and it would be an absurdity to
make them pay taxes on their luxuries OF
domestic production. beer and tobacco.
The Democratic party having been In
trusted with power to sweep away every
trace OF unconstitutional protection by
means Of revenue tariff. it Is theoretically
prohibited from discriminating in taxation
against any domestic industry. either for
It's special protection or Its special injury.
The Democratic principle Is neither to as
sist the people in their business by Govern
ment interference. nor hamper them. but
to leave them to manage it In their own
way and to the best advantage which they
are capable Of securing.
Moreover. the Chicago platform. so en-
phatically ratified by the people. says moth
ing about increasing internal revenue taxes.
Those taxes were q war measure. and tho
strict Democratic doctrine is that they
should be removed, not augmented. That
was the ground taken by Mr.. TILDEN.
They are form OF taxation odious to the
people and burdensome to the normal prog
ress Of domestic industry. Absolute free
trade within our own borders is the Dem
ocratic idea.
The only revenue considered by the Chi
cago platform is the revenue from a tariff.
and the Democratic principle regarding
that is laid down in unmistakable terms:
1--WE declare 1t to be fundamental principle OF the
Democratic party that tho Federal Government has
constitutional TO impose and collect tarid du-
tes. except for the purpose OF revenue only and we
demand that the collection Of such taxes shall be linn.
tied TO tho necessities OF the Government when hon
sstiy and economically administered"
The Implication here is that the revenue
IL to be derived from tariff imposed
upon imports alone. 1t Is to be Il tariff
whose burdens shall be distributed
equally and borne equally. 1t Is to yield
revenue enough for "thc necessities Of
the Government when honestly and eco
nomically administered" 1t Is not to DO
increased or decreased for the benefit of any
particular industries or individuals, but
solely with view to the benefit Of the rev.
enue Of the Government. in which every
citizen shares Least OF all can 1t be so
constructed as to involve a deficiency of
revenue, which must be made up, as Mr..
WELLS proposes. by increasing the burdens
q internal taxation imposed on particular
domestic industries.
His plan will not work. 1t is un-Demo-
cratic, unjust Moreover. there Is no ex-
ouse for resorting to it as a means OF rails
ing the necessary revenue. Revenue enough
can easily be raised by tariff. both by
the reduction and the increase Of duties. the
most equitable plan being one horizontal
ad valorem impost upon all articles alike.
The reduction will SO greatly increase the
importation OF certain classes Of goods as to
bring in much larger revenue than is now
obtainable under the unconstitutional
tariff. The imposition Of equal duties on
articles now admitted free. in contraven-
ton OF the Democratic principle of tariff
taxation. like tea. coffee. and sugar. for in
stance. will also vastly augment the reve-
nue.. and bring it up to all the needs OF an
hvnestly and economically administered
Government.