Evening star., 1894-02-23
FOR THE MERRICK MEDAL.
Debate on the Income Tax at George
town College.

The largest and most brilliant audience
ever gathered together in CASTOR Hall since
the centennial celebration of 1889 assembled
last night to listen to the debate On the
income tax as now discussed in the public
press and in Congress. Though the crowd
was large, no discomfort was experienced
owing to the admirable management Of the
reception committee. The hall presented a
tasteful appearance, and reflected credit on
the artists who had the decorations in
charge.
The introduction of incandescent lights
on the stage added greatly to the beauty of
the scene Mr.. DAILY, the electrical engineer
or the college. had these in charge. The
Introductory remarks of the chairman were
chaste and appropriate.
The Debate.
The first speaker, Chas. F. Carlsi of
Washington. treated the question of the
right to tax corporations. showing from the
discussions of the United States Supreme
Court the legality of such a tax and then,
by analysis, the justice and necessity of the
same.
The second speaker, MIR. ]. p b. Des
Ga.ennes Of the District, spoke of the in
justice Of singing out corporations as the
victims of such legislation. He con,ended
that II would be not only unjust, but would
also lead to corruption and deception on the
part OF officials. Finally, he claimed that
the most pernicious consequences would
result from this form OF class legislation
The third speaker, Robt. J. Collier Of New
YORK, was in favor of an income tax in
general. He set out with the idea that
some tax is necessary, but indirect tax is
unjust because il fails on the DOOR wnom
the necessaries of life are taxed far beyond
what they can bear. Therefore he Claimed
tnat direct taxation is the only form to
choose. But of the two forms of direct
taXation-that on expenditure and that on
incomes-he claimed that the taxation on
incomes is the only fair and practical meth
cd. Next, he enumerated the difficulties
urged against the adoption of an income
tax and answered each in turn. In replying
to the difficulty regarding the tendency to
dishonesy and perjury, SO often urged
against this measure he quoted the words
of Mr.. Bourke Cochran in the House of Rep
resentatives when speaking on the subject
and finally disposed of the Lnpatriotic claim
regarding the dishonesty and venality of
our nations public servants.
The last speaker, Mr.. Martin Murphy
of Colorado, said that the adoption of the
income tax would be unjust to the poor
unfair to the rich and would. as a matter
of course, array the classes against the
masses. Altogether the debate was very
smooth and even. The speakers were watch
ed closely, the treatment was far beyond
the academic grade. and the general i'm
preston showed evidence of careful study
Of the subject and faithful application In
preparation.
At 10 the judges of the debate retired,
came to a decision and handed ii in writ
ing to Father Richards, the president Of
the college, to be opened on next COM
mencement day.
The College Banjo Club.
An exceedingly pleasant feature Of the
evening was the first appearance Of the
college Banjo and Glee Club, the excellence
and finish of whose work surprised and
charmed the audience Again and again
encores were demanded. The spirit the
time, the precision, the shading and con-
trasts of the club were as finished and as
artistic as If concert work were the only
occupation of the members Judges Of
music present predicted wonderful success
for the new organization. and compared it
favoraby with the glee clubs Of Princeton
and other colleges. The club Is composed
of twenty-three members.
Of the Supreme Court Representa- tive
Storer, Messrs. Patenatre and Boeufve of
the French legation, Senator and Mrs.
White of California, Senator Perkins of
California Senator Mitchell of Oregon.
Representatives Dun of New Jersey and
Peggott and Ryan Of New York, Gen. Vim
cent DR.. Vincent. Gen. O'Beirne. Gen.
Mrs Collier of New York, Rev. Fathers
Scanlan, S. j.; McQuincy, S. j., and Dolan.
S. ]. The committees were as follows: Re-
ception-Messrs. ]. F. Smith, "a; c. NJ.
Mast '94; f. J. Tobin, '95; c. E. Roach, '95
f. V. Smith, %; ]. n. Power, '95; o.
Horsey, jr, '96. Arrangements-Mess
w. A. ODonnell. '94; ]. D. Lannon, '94:
O'Leary. '95: H. A. Gaynor. '95: F. B.
NcDerrnoft