Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-06-21


his industry, his capacity, his pluck his
savings his prudence; but II is not tax
upon wealth-upon what he actually has
1t Is not a tax upon what a man mas realiy
acquired, but II Is a tax upon what ne Is
earning or acquiring-a tax imposed In
transitu. while wealth is being earned or
acquired.
Incomes are uncertain with men of bust
ness-they have large incomes one year
and large losses the next. A tax once paid
cannot be restored, and there is no method
of equalizng the tax for given period OF
years A man may earn $1,000 one year
and invest ii In his business the next year
and for five years annually lose money.
until he has lost all or more than ne has
earned, yet he paid the income taN-not
upon the net result of five years business.
but upon the result of one years venture
An income tax works manifest injustice
because like all war taxes it is founded
upon no principle. That is the very nature
of a war tax. 1t reaches out Tor Whatever
is In sight regardless of justice, circum-
stances or results. Income is not property
according to the usual or proper accepta-
ton of the term. 1t may be due. but rot
raalizedIt may not have been reduced 10
possession, II cannot always well be reach
ed on a sheriff's execution.
Taxation should be imposed, not upon In
comes which are usually variable and un-
certain, but either upon property or upon
importations. The general government
should not endeavor to monopolize both the
direct and indirect methods OF taxation
The property of the country, Its staple
and acquired wealth. should be reached by
direct taxation while Indirect taxation
reaches whatever we consume.
OF course property or wealth per Sc is
not reached by tax upon consumption,
and is not intended to be- That Is left
to be reached by direct taxation.
The advocates of an income tax point
to this that wealthy citizen who owns
houses and lands without number and COM
plain that he pays more taxes to the
owns nothing at all. but supports whole
family. That may be true, although usu-
ally 1t costs more to support the rich mans
family than the poor mans, and hence
the rich man pays more under tax on
consumption But even IL that were other
wise no injustice is done anybody.
mo one expects that any one system OF
taxation is to reach every class. We must
not forget that while there is one general
government. there are also forty-four
states. with local systems Of taxation of
their own. Our Union is one body, united
like the ocean, but divided like the waves.
The Constitution contemplated that the
general government would resort to tariff
taxation for its revenues, and that the
states would resort to direct taxation upon
property, and together the two systems
would work tremendously together and
reach all classes and all property. and our
fathers before us So constituting the Consu-
tuition, inaugurated the present system OF
tariff taxation which has been in existence
from the foundation of the government.
The rich man owns the houses and lands
and pays state county and municipal taxes
thereon according to their value. and he
pays his tariff taxes besides upon whatever
he consumes.
THE poor man, however. who owns no
property. of course. pays no state, county
or municipal taxes. but simply his tariff
taxes.
IF income taxes should be substituted
for tariff taxes then the poor man would
pay nothing. either to the state or local or
national governments. No person should
be exempt from all taxation-both direct
and indrect-simply because he owns 10
property.
the statistics show that 80 per cent Of
our population own no taxable real or per-
sonai property whatever, and hence they
pay no direct taxes. The only way the 50
per cent are reached at all is through tariff
taxes-a tax upon consumption. The Con-
stitution imposes no property qualification
as condition of being entitled to vote,
but 1t fully recognizes manhood suffrage.
The Poor Mans Vote.
1.-The poor mans right to vote is strength
ened and entrenched by the fact that he.is
not a drone in society. but that. while he
pays nothing for police. fire and other local
purposes. nothing for lighted streets or
good roads. nothing for the maintenance
of courts of justice or for schools where
his children are educated, yet he does pay
his share Of taxes upon consumption
through the imposition OF customs duties.
His enemies are those who would suggest
the substitution of the income tax for
these tariff taxes. whereby he would pay
nothing whatever for the support of his
state or national government.
The same constitution which guarantees
manhood suffrage-that Is, the right of
every citizen to vote whether he owns prop
erty or not-also provides for taxes upon
consumption In the shape Of tariff taxes.
and forbids the states from imposing any
ia ia rno Sfe 4
fact in my judgment, because II indicates
that II was the intention OF the trainers of
that instrument that manhood suffrage and
taxes upon consumption should go hand in
hand together and when you destroy the
one you undermine the security Of the
other.
WIN some one tell us why eighty per cent
of our people should escape all taxation
whatever, as they would II income taxes
should be substituted for tariff taxes?
1t Is never desirable in a free government,
especially. or. in fact. in any other govern
ment, that property should pay all the
taxes. What good reason can We urge for
any such discrimination?
Are property owners the only ones inter-
ested in the maintenance of government
Is property the only thing to be protected
in the administration of public affairs?
Let us take a broad view of the situation,
| a non-partisan view-a view free from dem
agoguery, and from clap-trap and unawed
by popular olamor and uninfuenced by I'M
intelligent criticism.
Il respect what is called public sentiment
when 1t is right, but l detest and defy 1t
when 1T Is wrong, unreasonable and AFRO
CANT. 1t should never be allowed to swerve
us from our sense Of official duty. We
should not mistake healthy and an honest
public sentiment fer a mere clamor. and an
outburst Of passion, or a freak Of preju-
dice"
Senator Hill presented several tables OF
figures to show that the amount of revenue
raised by the tariff bill now proposed
would be amply sufficient without recourse
to the income tax.
4 Reference to Mr.. German.
1.-The great compromiser OF the age-the
distinguished Senator from Maryland (Mr.
Gorman)-while personally expressing his
dislike of this tax and regretting its adop-
ton, yet, with that spirit of Cancellation
which always characterizes him, reluctantly
accepts 1t, has seen hit to suggest that IL
may be denominated an emergency tax.
What emergency in any proper sense In
which that term can be used. has arisen
which justities it? None whatever.
There has simply been falling Off in the
pCrary depression in the business and by
the care produced by contemplated tariff
changes-and that Is all. The ordinary rou-
tine OF business will soon be resumed and
the usual revenues will be flowing into the
treasury.
MIR. President 1t has been difficult to
fathom the motives Of the finance commit
tee in their insistence upon deferrng their