The Dalles daily chronicle. [volume] (The Dalles, Or.) 1890-1948, 1894-12-26
THE INCOME TAX.


cents on every dollar of income over and
above that sum. There are two opin-
ions held concerning the propriety of
taxing incomes, one of these is mega
tive opinion, and is held by those who
have the taxable incomes; the other is
an affirmative opinion, held by those
who have not the taxable incomes.
Senator Sherman in 1870 made the
most powerful and exhaustive argument
in favor of the income tax, an argument
that is unanswerable, however unac-
ceptable it may be. That speech will
be found beginning on page 375 of the
Appendix to the Congressional Globe of
that year, and will well repay the
trouble of procuring it by those who are
desirous of studying the subject. How
ever, strenuous fight IS going to be
made against it, and already the matter
has been taken into the courts to test
the constitutionality OF the law. Adam
Smith said that man should pay taxes
according to his income, and this long
before Pitt, in 1898, first proposed the
income tax in England. Mr.. Sherman,
in his speech alluding to the establish
ing of the income tax in England, and
speaking of Sir William Pitt, says:
f'Then it was, after an elaborate speech,
which meets and answers every objec-
tion that has since been made to the in
come tax in practice, that he proposed
tax of ten per cent on all the incomes of
Great Britain. After a debate running
through days and weeks, the income
tax was adopted. For years such tax
was levied by Great Britain, falling
alone upon the wealthy of that kingdom.
For two years, believe, it was main
about the time of the peace of Amiens,
and then raised again; and during the
whole war, with very little variation,
there was an income tax levied of ten
per cent on all the incomes of Great
Britain; and during that time, as his
tory shows, there aVas east and ufequaled
prosperity in England" (The italics are
ours.) He then proceeds:
f'After the war was over, Il great
clamor for repeal of the income tax
came from the property holders of Great
Britain. They said that during the war
they had paid the income tax willingly,
because they feared the aggressions OF
the French democracy more than taxa
ton. They were willing to pay the in
come tax to preserve their privileges and
immunities.''
The only revenues this government
now has is the money raised by tax on
consumption. This raises annually
about $500, 600, 600. The income tax, it
is estimated, will raise about $4O,o0O,-
600 yearly, or one-twelfth of the total
amount. still leaving the articles con-
sumed by the people to pay the other
elever-twelfths of all money necessary
to conduct the affairs of the government.
History tells US that Rome fell because
her citizens lacked patriotism, not that
they were cowardly, but because they
were not patriotic enough to submit to
taxation. Rienzi, the last of the Trib-
unes, and perhaps the truest patriot
Rome ever produced, was assassinated
by the people whom he had freed from
the tyranny of the Lords, the Collonna's
the Ursini's and others, and with him
the last remnant of old Rome was de-
stroyed. That history may we'll be
studied by those who, receiving the
most benefits from the government, are
least willing to bear a proper share of
the taxation necessary for its existence.
It is indeed difficult to formulate sys-
tenn of taxation that will bear on all
alike, as difficult as it is to make any
system of taxation that is palatable to
those who pay it. That the income tax
levies a burden on the rich that it does
not on the poor, is freely conceded; but
that a tax levied by customs duties is
equally unequal, and discriminates
against those who are not rich, is also
true The tariff tax, in one respect at
least, is the least Objectionable form of
tax, since we do not know when we are
paying it; but at the same time, the
poor man, consuming practically as
much as his wealthier brother, pays
as much as he towards supporting the
government. Yet the expense of pro-
tecting the rich mans property should
be borne by him, as by the poor man in
proportion to the amount of the prop
erty protected.
The income tax is just tax, but it
will not be paid for at most more than a