New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1893-12-22
4 TAX on wIDoWS AND ORPHINS.

The tax on inhcritanccs has some merits which
do not belong 10 other Democratic plans for
raising revenue without protecting industry.
In other countries 1t does yield a considerable
revenue: II IS a tax generally collected with
little difficulty. when collected at all, and In the
majority Of eases 1t falls on those who are not
unable TO bear H. But the claims made In It's
behalf exhibit strange lack Of intelligence re-
garline necessary features Of such Il law. First.
II Is said that It will involve no inquisiorial
features rs the income tax does; then, thar II
cannot be evadcd nor will it raise any question
ms 10 what j. exempt and finally, that II in
hcritanccs Of less than $1,000 each are exempt.
IL can work no hardship 90 anybody. These
claims are so ovcrstraincd that the anxiety 10
find some source OF revenue which viii take
the place Of protective duties is only too ap-
parent.
The tax Is more easily eyadcd than almost
any other. because 1t IS always possible for the
holder Of property Of any kind before his death
10 make provision for It's transfer by either OF
several lawful processes to the hands of others.
50 that there may be- nothing left 10 inherit II
Is true that at present men are apt 10 be singh
larlv reluctant 10 make such provisions before
their death. but the induccment of Il direct
benefit 10 heirs will go far 10 overcome that rr-
luctancc. Particularly where the property Is
large and somewhat complicated. the execution
Of legal documents transferring actual owner
ship during lifetime either directly 10 heirs or
To trustees for their benefit would be- found in
many cases II mode Of disposition peculiarly
attractive, because not liable to be assailcd in
1o,.i he bish
wills are so often disturbed Nor will II be easy
TO frame any enactment which will prevent or
restrict such cvaSions Of the tax. Where the
property To be transferred IL comparatively
small, and IS oil needed for the support and
maintenance OF the persons II Is destined To
benefit the givcr would be likely 10 take greater
care 10 make definite disposition during life
time. so that the burden of the tax might not
fall on those i'll prepared 10 meet H.
This suggests another objection. that the tax
must necessarily fail with peculiar severity
upon a large class Of widows. often with chill
drcn 10 support. whose only resources are
houses. homes, lands or real estate. In numerous
cases they may he left without ready money
with which 10 pay the tax. and may be obliged.
In order TO pay IT, 10 sell or mortgage part Of
the very property upon With ticli
Is to depend The law can hardly be framed
rs 10 enable officials 10 deal gently In such
cases without opening a door for the evasion
Of the tax by multitudcS and yet there will
arise cases In great number which will appeal
strongly to the sympathy of officials charged
with the enforcement Of the law 1t will be Of
little avail for collection Of revenue unless II
imposes upon such officials the stern duty Of
enforcing the tax without mercy, and yet it will
not be Il pleasant task for any man 10 dispOs
scss Il poor widow of the only shelter for herself
and her children because she cannot raise ut
short notice money enough 10 pay a tax
II follows that the inquistorial features Of
the law will need To have considerable force
and sharpness the tax will be cvadcd in Il
great many cases How Is II 10 be- determined
except by an iEQuisitOral process Of the So
yorcst kind. what stocks, bonds. claims against
others. aud cash on hand the deceased actually
possessed. or what part he had really trans
fcrr,d by gift or sale during his lifetime. or set
apart for payment of debts or obligations of
honor or charity little consideration Will
satisfy the mind that the countless opportunities
for cvadng such tax will make II IN extreme
~ difficult one 10 collect without highly dis-
agreeable features. 1t is an objection OF some
importance also. that several of the States are
now deriving n revenue from such II tax, New
York among them. and that public policy may
not imDrobably require the abolition OF the TAX