The times. [volume] (Richmond, Va.) 1890-1903, 1894-05-12
THE OBJECTIONS TO THE INCOME
TAN

We have on several occasions stated
pending before Congress which provides
for an income tax, but many persons
have not seen those objections. and we
have been repeatedly asked recently what
they were. We SHALL therefore, restate
them this morning
An income tax is one that is most
Objectionable in its nature, and II should
never be laid unless there is some over
wheIming public necessity for it, To de-
termine what the tax is to be the citi-
zens private affairs must be pryed into in
a most offensive and Objectionable way
Considerations Of this sort must. OF
course, yield to public necessity, but they
are important considerations that wise
rulers will respect unless there is some
real public necessity which requires that
they should be set aside. No public neces-
sity exists in this country for their dis
regard at this time. We can easily raise
all the revenue that the government wants
without an income tax. If 1t is imposed
at all It will be in obedience to the Popu-
list demand that wealthy men shall pay
more in proportion to the property they
own than less wealthy men pay in pro-
portion to that owned by them. This
principle is most vicious and will lead
to untold evils if it finds a place in our
theory of government
Our next objection is that we must rely
upon the testimony of the taxpayer him
self 10 ascertain what the income is.
The temptation to conceal the true in
come is one which many men will be I'M
| able TO resist. 1t would be a law then
encouraging perjury and fraud All that
We have said above equally applies here.
These objections apply to any income
tax at all. But our real objection is to
the income tax now proposed. That ex-
empts all incomes under $1,000 and imposes
a tax of two per cent. on all income that
Is over and above $1,000. 1t does not tax
all of the income Of man whose receipts
are $4,000. 1t exempts $1,000 to him and
taxes him two per cent on $4,000
Now the result of this IS that a man
with an income of 1899 pays no tax.
while a man with an income Of $4,000
pays $500 Of tax Is this right? Every
mans sense Of justice makes him in
stantly reply that 1t is not right or Just.
There can be but one just principle for
imposing taxes. and that is TO require
all men 10 pay alike and where that
principle is departed from there is just
complaint and discomfort.
But II is replied that whenever an in
come tax has been imposed small incomes
have always been exempted. The answer
to that is this: Incomes may properly be
exempted from taxation If they are so
small that the tax on them would pro-
duce no substantial results. To tax such
would only cause vexation and ANNOYANCE
without producing revenue. The prlnci
pie is one known 10 the Jurisprudence of
all civilized peoples and is expressed in
the Latin maxim, de minimis lex non
curat.
IL Congress should think a public ne
cessity exists that makes it imperative
that the first objections urged should
be set aside and an income tax be Inn
posed, then let ii be imposed on Ell in
comes alike, except those so small that
no revenue would come from them. and
We will raise no objection. What we
object to is imposing 1t upon those whose
Incomes are more than $1,000, While those
whose incomes are less are wholly ex-
empted.
AS for the argument that as the North
gets all the pensions. we Of the South
should make her rich men pay as much