The sun. [volume] (New York [N.Y.]) 1833-1916, 1893-12-03
THE ODIOUS INCOME TAX.
sour prEmoRIHs or ITs OPERATION
THIRTY YEARS 400
WIZ \. YVES HATED IN Cou.t-y ana - Town.
-. -. r..a....- E...i.nl.. L..

Had your wife any income last year Z"
! That IL a question which II asked to-day Of
some citizens by a total stranger. especially u
the question was ssksdin perem ptory tone
would be considered a sufioient excuse for
resentment. Here IL another question which
would strike the taxpayer OF to-day as being q
little moro personal than any reasonable Law
should Justify. Ibid any minor child OF yours
earn any wage. or salary last year. and. II SO.
did you receive such wages or salary p
These are sanpl. questions which the asses
sors under the Income Tax Law were required
to ask OF every taxpayer whose income ex-
cesded. or whose income the assessor might
thiak exceeded. $4,000 per annum. II any
member Of the younger general OF tax
payers wants to get clear. II somewhat
warmly expressed. opinion OF the Income Tax
law. all he needs to do is to talk bit with any
| one who has distinct recollection OF eXpe-
riences with the assessors under that law.
Sun reporter happened the other day to
| talk with man who Is now a resident Of this
| ctr. but who. until ten years ago, claimed his
| residence on n Connecticut farm. He is OF the
opinion that the rage he has heard expressed
| by residents OF cities who were put through
the Income Tax law mill had no such ex-
cuse q. the rage he and all other farmers.
or pretended farmera had. He recounted
| this incident as n sample beauty OF that
| law While his own hobby In farming was
| to waste his energies In irving to blast out
| a reasonable amount OF garden sass from
| tho rocks Of his hillside farm bis wife with
| more thrift and better understanding OF the
| possibilities OF a Connecticut farm. raised
| chickens She did this with much success
that she annually sold q number OF hum
| dreds OF dollars worth OF eggs and
| poultry. While she directed this money
making operation the actual work was done by
their two young sons. Tho work was light
| but It taught the boys habits OF ind ustry. and
to encourage them the proceeds OF the sales
were divided between the boys as wages.
Well. one day along came the Income Tax
assessor. and among his other not politely put
questions was. Had your wife any income
last year," The farmer answered that she
had none. which he believed to be the case.
The assessor looked around. discovered the
hennery and said cutely. who sells the
chickens and eggs2" The farmer. proud OF his
wife's industry. answered that she did.
well guess that gave her an income"
said the assessor.
But" said the farmer. my wife pays the
| proceeds to our children as wages"
This made the assessor grin triumphantly.
He pulled out q printed pamphlet OF instruc-
lions and pointed out this rule:
No deduction can be made By the farmer for the
value OF services rendered by his minor children
whether he actually pays for such services or not
But this little joke was not the most confus-
ing which was presented to the farmer under
tho Income Tax law. The farmer. indeed
seemed to have been especially picked out for
annoyance and molestation by the trainers OF
the instructions which were presented to col
lectors and assessors under the Income Tax
law Hero is little instruction calculated to
make the farmer wish that he were dead or
living un Ter some other kind OF II law:
Expenses for ditch,nr and clearing new land are
plainly expenses for permanent Improvement and not
dedGctiblo
In other words, a farmer, having cleared
enough OF his land. or drained 1t. "a the case
might require. to return him from it, prod
ucts more than $4,000. puts all OF the excess
| above that $4,000 into dra ninx or clearing
additional land. He might do this in order to
provide himself with large on ugh income
to build decent house to live in. or to send
his sons or daughters to school. or possibly he
might be so wicked as TO want more income in
order to dress his wife better; but all these
| were bad and wicked intentions by the logic
| OF the Income Tax law. They were discour-
| aged by the law because the farmer who
earned more than $4,000 had to pay the in
come tax on the excess oven IL he used that
excess. as has been seen by the instruction
quoted. to improve the condition OF his farm
|
and thereby increase the comforts and world
| ly condition OF his family.
These facts were pointed out by the eS-
lis Mtn
for the benefit OF the reporter Of character
highly enert",ni1g ard gr.phis in , their eI,
deal OF tho information gathered by the re:
necessarily be greatly modified. That law
seemed to have the faculty OF arousing a pc
and OF arousing 1t again even by its recollection.
IL was impossible to find any one who had
Income Tax law who had a word OF defence Tor
il. The reporter found that even those who
as a means Of raising revenue. aud almost in
varlably on the ground OF the immortality re-
many who should pay much OF the tax escaped
| altogether thereby imposing an additional
| proportion Of the amount TO be raised On those
| who did not attempt TO escape or who failed
| in the attempt.
Mr.. Marshall Blake, who was COLLECTOR Of
| entire time Of the operation OF the Internal
Revenue law. said to sun reporter that In his
most equitable tax that could be laid. but that
his experience had taught him that = very
Premium on perjury. Mr. rste said that "s es,
sible to reach ali who we're liable to the tax
under the law lie mentioned the large class
able private boarding houses aud big
hotels, whose, names would not be found
on the real estate tax books, who
had no places OF business. who did
not occupy whole residences or even flats,
AMI who. therefore. were to the assessors tho
needles in the haystack II was impossible TO
mud. They might be known as individuals,
but as men aud women possessing comfort
able Incomes. sometimes even very large In
comes, they could not be located. desrribed
and pillorled, which operations We're always
necessary before an Income tax could be
properly levied, In the search for such per
sons ,sod 1h E who we're not liable we're inter
not infreIuently had very disagreeable
terminatlons. Men would be apt to get fight
Ing mad and women driven into Mysteries,
They would he served with a blank statement
which the law required them TO Ill out and
make oathto; Unless these statements were
properly hlled. sworn 10. and filed. and other
wise proceeded with under the various and
confusing requirements OF the law, the asses
sor was empowered TO lew against persons so
tAhlnR an arbitrary amount OF assessment to
which nifty per cent, was added as a penalty for
failure to file. aud from this assessor ent the
unfortunate taxpayer had no recourse The
reporter found In conversation with those
least familiar with the law, aud whose knuwl-
edge oil It's horrors WAS merely traditional
that the belief existed that 1t was the people on
La 10, aaaAN 81 %