The herald., 1893-11-27
THE TARIFF-THR PROPOSED INCoM z
TAX.

1t behooves any one who has ideas of
any value, or that might be OF value, to
congress in its action in respect to the
tariff, or to matters of taxation in gen.
eral, to give them energetic expression
at once. According to the announce
ments of the Associated Press, the DEM
ocratic majority of the ways and means
committee will report the outline of
their new tariff scheme to the full COM
mittee today. 1t may be assumed with
out fear Of contradiction that the plac-
ing Of the raw materials of manufactures
on the free list will meet the general
approval Of the country. A slight addi-
ton to the tax on whisky will be gener-
ally commended. Beer, being really an
innocuous beverage, in the line of tenn
perance rather than excess, might very
we'll be let alone. We gather, from the
character of the kilograms, that wines
and brandies will be allowed to remain
as they are, and the same may be said
as to citrus fruits. We are sorry to see
that there is a tendency to repeal the
law allowing bounty on beet and other
domestic sugars. 1t looks to us like
trifiing with the people to proclaim a
bounty, ostensibly to encourage a great
agricultural industry, and then to with
draw the bounty just as the nation had
tricked lot of public spirited people
into providing expensive plants which,
in half dozen years, would enable us
to be independent of the world and OF
protection as to our sugar supply. Beet
sugar is certainly and distinctively an
''infant" industry; and, under the cir
cumstances, it ought TO receive marked
consideration.
The proposition to impose an income
tax will not be favorably received in
this country in time of profound peace.
The imposition of such tax even dur
ing the war was greeted with great pro-
test, and it caused 30 much friction that
it was quickly repealed. 1t was looked
upon as inquisitorial and vexatiouC, and
was generally thought to be more pro-
ductive OF perjury than revenue. In
addition to the natural tendency OF un-
principled persons to lie themselves Out
of paying money for the supporr of the
government, an income tax can be very
readily converted into an engine of per.
secution. Every one remembers the
degree of malignity that characterized
the treatment OF Samuel ]. Tilden under
the old income tax, away back IN the
''sixties." The law expressly stipu-
lated that in case a man failed to return
his income, the assessor wac at liberty
to estimate it himself. 1t was distinct
alternative of which the taxpayer was
at liberty to avail himself. Mr.. Tilden
was at that time engaged in many spec
ulative enterprises. He did not know
what his income was, as was the case
with thousands of others; and, under
the express provision of the law, ne al
lowed the assessor to estimate it. In
those days man might be poor today
and rich tomorrow, and rice rersd. And
yet, for simply allowing himself the lat
itude of the law, Mr.. Tilden was bounded
by his political opponents like crimi-
nal, and their yelping never ceased
until his peremptory declinstion to be g
second time the Democratic candidate
for president. Then it was Immediately
stopped, and the Sage OF Grsmercy Park
was recognized and spoken OF as one OF
the great Americans.
While an income tax is not a good or
popular measure, there are some fea-
lures of the proposed law that would be
popularly received. Such, for instance,
would be an inheritance tax on estates
ovcr a certain amount. The United
States have always rightfully regarded
anything of the nature of primogeniture
or entail as an unmixed evil, and has
aimed to bring about Just division of a
decedent's fortune amongst his natural
heirs, following in this respect the just
laws of France. The ease with which
the late Jay Gould escaped the payment
Of the inheritance tax imposed by the
laws OF the state of New York has called
attention to the necessity of severe laws
in this line, and national statute would
find millions of advocates. The system
of absentee landlords ia also rapidly be-
coming intolerable in this country, and