St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1893-12-21
REVENUE LAWS.
Great Necessity for Revision of
Existing Laws.

A1AiSbiuS hhWS-
The necessity for a comprehensive
revision of our tariff laws i'll the inter-
eSts of greater industrial and CONNER
cial freedom need not be urged at great
length upon the present congress, one
branch of which has been recently
chosen by the people with that object
distinctly in view; nor would it be APP
propriate here to discuss to any consid-
cradle extent the particular alterations
that ought to be made in the free and
dutiable schedules in order to make the
revision conform to the requirements of
the situation, because the proper COM
mittee of the house of representatives
is engaged in the preparation of mes
sage which will probably be presented
for the consideration OF that body be-
fore this report is made. But
it is not improper, under the
circumstances, to submit some
suggestions upon the general
principles involved in such legislation
and the best means of applying them,
in order to secure, as far as possible,
equality in the distribution of the bur
dens of taxation and avoid as far as
possible the taxation Of one citizen for
the benefit of another, or of one class
for the benefit of another. The only
proper purpose for which taxes can be
levied and collected in the United
States is to raise revenue for the sup
port of the public service and the pay
ment of public obligations. and it fol-
lows as plain matter OF justice that no
citizen should be required to contribute
more than his equal share towards the
accomplishment of these ends. While
absolute equality is not attainahle under
any system of taxation that can be de-
vised, it is possible to correct the
FLAGRANT INEQUALITIES
which characterize our existing legis-
lation; and in doing SO it is the impera-
tive duty of those who are charged
with the responsibility Of making the
revision to select such subjects for tax
alton and prescribe such methods of
assessment and collection as will secure
the necessary means for the support of
the government with the least possible
injury to any part of the people, but
without regard to the groundlesS ap-
prehensions or unreasonable opposition
of the timld or selfish interests.
The equal distribution of the burdens
of taxation depends, not alone upon the
rates OF duty imposed upon the diff
ferent articles, but largely upon the
manner in which the amount of duty is
ascertained and fixed by the law. The
basis of the duty must be a unit in some
form, and the question whether it shall
be computed upon the weight, quantity,
number or dimensions of the article, or
upon its act ual value, is one which lies
at the very foundation of every PROPOSE
ton to impose taxes, and upon its de-
termination depends to a great extent
the justice or injustice of every revenue
measure.
Tie imposition of specific or COM
with the true principles of just taxation
can justify it in any case, unless it be in
the articles taxed at the same specific
rate are so nearly equal in value that
the danger of unjust discrimination is
not greater than it would be if an Off
cial valuation were required. It's mani
testify unjust to compel one citizen to
pay the same amount of tax on a yard
of cloth worth 81 that another citizen
pays on yard of cloth worth S.. In
such case it is evident that one has
been taxed too much for the support of
the government or the other has been
taxed too little, and the law has not
dealt fairly with them In matter which
affects the equality of their rights and
duties as citizens.