The western sentinel. [volume] (Winston-Salem, N.C.) 1887-1926, 1893-11-30
INCOME TAXES.

INCOME TAXES.
We are constrained to reprint an
editorial from the Richmond Times
upon what we now believe to be one
of the most important subjects for
discussion. The article is as follows:
1.-The Times has often said that it
looks on an income tax as most
odious one, that should not be inn
posed unless there is an absolute
necessity for it as a source ofrevenue
which the government must have
and cannot reasonably raise from
any other quarter. Nevertheless,
the Times insists that income is
properly subject of taxation if the
case requires revenue from it, and
it is just as we'll that correct ideas
should be entertained in respect to
the matter whether it is imposed or
whether it is not. Congressman
Bourke Cochran argued few days
back before his fellow-members of the
Ways and Means Committee that an
income tax was necessarily vicious
in principle, as being class legislation
of the worst character, that. would
divide society into two classes direct
~ opposed to each other, one con.
sisting of the rich and the other of
the poor. His remarks rather in
dicated that his objections on prin-
ciple to the tax might be removed if
it were made applicable to all men
alike SO as to make the laborer who
receives So day pay on his income
equally with the millionaire who will
pay on his princely revenue. This
would not really satisfy Mr.. Cochran,
because his constituency is one which
will naturally fight an income tax in
it's interest. The suggestion is made
with q view of killing the proposal
by frightening members with the
bugdboo of the poor man's wrath.
But Mr.. Cockran's suggestion is
OF posed to an accepted theorem in
political economy that finds place
in all the politics of the world. 1t is
everywhere considered that the very
poor may be exempted from pecuni-
airy obligations without injury to
individuals or to the State. Poor
debtors laws are therefore a part of
all systems of flaws. The principle is
everywhere accepted as one SO nee
essary to social order and govern
ment that the Supreme Court of the
United States has even held that
State Legislature may pass valid
act exempting from liability for
previously contracted debts, such
articles as are necessary for poor
nan to make his daily bread with.
When the question was before the
court in Bronson, Kinzie, Howard
311, Chief Justice fancy, delivering
it's opinion said:
The State may. if it thinks proper,
direct that the necessary Implements
of agriculture or the tools of the
mechanic, or articles of necessity in
household furniture, shall, like wear
ing apparel, not be liable to execu-
ton or judgments. Regulations of
this description haye always been
considered. in every civilizeu COM
munity, as properly belonging to the
remedy, to be exercised or not, by
every sovereignty, according to its
OWL policy and humanity. 1t must
reside in every State to enable it to
secure it's citizens from unjust and
harassiDg litigation, and to protect
them In their pursuits which are nee
essary to the existence and well-being
of every community
This necessary and humane prin-
ciple is applied by all governments
in the assessment and collection OF
les taxes, and it has resulted nowhere
in raising one class against another.
Il is not, therefore, true, as Mr..
C 1ckrau argues, that discrimination
in favor of the poor men in imposing
an income tax would necessarily be
class legislation. Whether it would
be or whether it would not be, would
depend upon whether the law Was
made to bear in good faith upon all
who are able to pay an income tax,
exempting only those who should
not be required topay it for real and
genuine, and not pretended principles
of humanity and necessity"