Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-02-24
BOTH SIDES OF TIE INCOME TAX
Students of Both Institutions Dis
play Great Enthusiasm.
T HE SECON ICTORY

most interesting one from every standpoint.
Were the contest between students of Hair
ward and Yale the enthusiasm displayed by
the adherents of the respective colleges
could not have been more intense.
The scene was a striking one. Seated In
the orchestra were the invited guests of the
two debating societies, while the gallery
was divided between the students of the two
institutions. Adherents of Columbian were
easily distinguished by the orange and blue
ribbon which was displayed conspicuously,
while the blue and gray of Georgetown
decorated many an admirer OF that univer-
sity. The Columbian students entered the
hall at about 1:45, having come in body
from the university building. Their pro-
gress was enlivened by the college cheer
at each corner, and by the time they reach
ed the hall their enthusiasm was at fever
heat. Their entrance was the signal for
vociferous rendtionS of the Georgetown
cheer from the students of that college, who
were already in their places, and 1t was
hard to ascertain from the amount OF noise
made which Institution was the most popu-
lar.
The program of the evening was opened
shortly after O'Clock with selection by
the Georgetown Giee and Banjo Club, which
was splendidly rendered, and received an
enthusiastic encore. AT the conclusion of
the encore. the participants of the evening
took their places upon the stage. preceded
Dy MI JOnn j. DOldn, OF tne
Deba ting Society of Georgetown Law
School, who acted as chairman of the meet
ing. The appearance of the speakers was
the signal for prolonged applause. during
which both college cheers were given again
and again.
Mr.. Dolnn's Welcome.
AS soon as this had subsidized, Mr.. Dolan
delivered brief address OF welcome On be-
half of the Georgetown students, who were
the hosts on this occasion. Referring to
the history of ancient Rome, the speaker
called to mind that her greatness had not
been founded on the feats of power dis
played in the arena to secure the plauditS
of bloodthirsty mob, but had been secur
ed by her orators, who. IL had been beauti-
fully said, shook oracleS of the fateS of
nations from the folds of their mantles
And thus il had been in every age-among
enlightened nations the victories OF the in
tellect are ever esteemed the nobler. With
this in view, Columbian and Georgetown
universities had inaugurated a series Of
friendly contests worthy Of the nation s
capital, and in consonance with the aims
and in keeping with the famed traditions
of these two institutions of learning. The
question, Resolved. That the United States
government should levy an income tax"
was one worthy OF the consideration of the
debaters. and of tie attention of the dis
tinguished audience, for while X was a
question which has been, and is, perplex-
ing the legislator and the statesman, the
doubtless, settle II for all time.
The Affirmative Opened.
Mr.. Dolan concluded by extending a hear
ty welcome to all, and particularly to the
ladies, whose presence added beauty to the
occasion, and would furnish inspiration for
the disputants. He then introduced the
first speaker on the affirmative Mr.. Chas.
ID. Rooney of Massachusetts. Mr.. Rooney,
In opening the discussion, presented an able
view of the subject of taxation in general
He defined the exact scope of the question
of the evening embracing the justice or
the injustice, TIE expectancy or ireXpedi-
ency. of the imposition of an income tax.
Taxes were either indirect or direct, and
under the latter head came the income tax.
He contended that while no system of tax
alton could be perfect none other than the
income tax approached so closely to 1t.
The rules of taxation included four things:
j, ability; ., certainty: 3. convenience, and
a. economy, and he claimed that the IN
come tax confOrmed to each of these rules
to greater degree than was possible in
any other variety of taxation. The speaker
then quoted extensively from economists
of all nations to prove that they regard
ed the income tax as a most efficient means
of raising revenue. Closing. the speaker
summed up the objections which could
be offered to the income tax and procee led
to show that old traditions hostile to the
income tax should he laid aside and the
light of higher justice pervade our laws
The Negative Heard.
The presiding officer then introduced the
first speaker upon the negative. Mr. Brain
ard Avery of Vermont, representing the
Junior class of Columbian Law School Mr.
Avery opened his argument with a beauti-
full figure of speech. in which he Iikened
our nation to the fleet of ancient mariners
who went in quest Of the Golden Fleece
our prosperity as a nation was the great
object in view and we were not to be drawn
aside from our course by the aluring siren
OF an income tax. Fortunate indeed would
be the income tax without his
tory, but, ii is, IL comes with
the recommendation that war burdened
Europe affords. We embraced 1t in our own
civil strife. but as peace measure we hesi-
tate in our praise. England France Bel
GUM, Prussia. Austria and Italy. with their
immense standing armies, might well aloDt
TINS means OF supporting them. but what
was Its efficacy here, with but nominal
staining army at small expense The
speaker claimed that this nation had no
cause to borrow from England "a tax which
all history condemns He referred to the
great difficulty and expense of collecting
such tax and Condemned 1t as unbusj-
nesslike, and therefore. inexpedient a
variable tax, he contended, was worse than
no tax at ALL end such the income tax must
of necessity be. The soclaiistic tendencies
of such system of taxation were not to
be overlooked. and class legislation was det-
rimental to any nation. In closing his ar
gument Mr.. Avery returned to the figure
with which he opened and pictured the fleet
of our national credit as passing success
| fully by the Instructions in it's path and
safely reaching its final destination. His
argument was frequently interrupted with
enthusiastic applause.
Mr.. Joseph ). Rogers was then introduced
as the second speaker upon the affirmative.
Mr.. Rogers entered Immediately uriUn a
strong plea for the justice OF the Droposal
tax. He presented statistics showing that
the wealth of the country paid only per
/ cent of its taxes. Such an une,Iaal distri-
| button OF taxes could not exist under a law
providing for a tax upon in1orlas He be-
leved that a man who acquired a billion
dollars was much entitled to II as one
VINO acquired a single dollar but he
thought that the former should contribute
toward the support of the government in
proportion to the amount Of protection
which he enjoyed from chat government
The working classes, he held. were not cry
ing out for mercy at the hau Is of the rich
but demanding, as men, Justice at the
hands Of their legislators ShOuld this 1us-
tice not be forthcoming there was no guar
antee but that the tragedy of orr civil war
, might be again enacted. he attacked the
objections offered on the grounds of I'M
constitutionality and class legislation and
argued that by the enactment of an in
come tax the government would insure
equal rights to all, grant privileges to none
and then, in truth. would the golden prom
Use of prosperity open to our view. Mr.
Rogers took his seat amid tremendous ap-
plause. and the presiding officer intro
duced the second speaker on he mega
| tive Mr.. Selden NJ. Ely of Virginia.
An OdiOus Measure.