Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-02-24


no matter how magnificent Or minute, must
be taxed. No such tax had ever been adj
vocated or experienced. 1t violated the
second maxim in that there was ''uncer-
tainty in regard to the amount to be lev
led" 1t was impossible to exactly ascer-
tain the incomes of many classes of husi-
ness men, and this fact alone presented a
Migrant violation of this rule.
The income tax was not a tax levied
at the most convenient time and in the
most convenient manner and consequently
Violated the third maxim of taxation. He
presented many arguments to sustain this
position and showed how the collection of
an income tax would be a constant source
Of Inconvenience or irritation. He further
held that the expense which the collection
or an income tax would cause the govern.
ment would violate the maxim that the
government ought to obtain as much as
possible OF the whole amount which is real
ly levied upon the taxpayer" Mr. Ely
then proceeded to present the more popu-
lar phases of the question. He contended
that not single Senator or Representa-
tive in Congress today had oeen sent there
for the purpose of enacting an income tax
that its partial adoption had been brought
about to avert a threatened deficiency in
the treasury, and that 1T had no Just place
upon our statute books as a permanent
law. he held that 1t was, moreover but
scheme by which politicians favoring its
enactment hoped to secure the vote of the
laboring man. 1t had been urged that in
this country the poor had been robbed to
provide for the rich, but II was evident
that if the condition of affairs in this coun-
try was robbery, European nations would
willingly submit to similar species of
robbery. His opponents would trample upon
the tax with which Alexander Hamilton
paid the debts of the revolution end would
impose a tax which European Countries
imposed to support their ornaments and
popularity called the blood tax" a tax
which would encourage fraud, deception
and perjury; that would estra1ge one sec
ton of the country from another: that
har,y
ltal and labor and produce many, evils
far worse than the conditions, which
II sought to remedy in conclusion
the speaker said that he hoped that the
income tax which had been now buried
for many years would not he exhumad to
spread its noisome influence though the
land.
Oppressive on the Poor.
Mr. John W. Langley Of Kentucky closed
the debate for the affirmative in a strong
speech. He said an ideal republic was one
whose laws guaranteed equal rlsnr equal
privileges ana equal projection 20 the
huIhoieSI as weil as the greatest of as
ciuLens. The tendency to favor wealth
wnlcn undermined the mighty fabric OF
Roman DOMINION became the heritage oil
the AnSlo-SaXon people, and mas chung TO
them IN free America. Our government
was founded TO proviue the greatest good
Tor the greatest number. the tariff, he
asserted, was not paid by the foreigner,
out py the consumer and, as a result those
least able to pay pay the bulk of taxation,
while the rich, VINO receive the greatest
Denent, bear the least burden. He claimed
that three-fourths of the business of our
federal courts was connned to the settle
ment of the interests of capital, while our
army and navy are maintained chiefly for
the protection Of property. In addition TO
It's injustice, the present system of taxa
ton tended to the concentration of wealth
in the hands of the few, and that was
dangerous under any circumstances Tnus
II Is We are confronted today with a condi-
ton as well as theory-there is d de-
hclency in the treaSury-our credit mas
been endangered. This emergency must be
met, and no better solution of the problem
appeared than the enactment OF an income
tax If a tariff of reasonable size was
placed upon imported articles. the internal
revenue tax continued and the income tax
levied, then would the true theory of taxa-
ton be complied with, in that all would
bear an equal share of the burdens Of
government Mr. Langley called attention
10 the fact that many of the states had
enacted an income tax. 1t had been urged
that the enactment of an income tax would
encourage idleness, because it taxes enter
prise. Those who SO argue misunders IA nd
human nature These are inherent traits
Mckinley cannot cure the one, nor Wilson
destroy the other. A Chinese wall of pro-
lection cannot instill energy into lazy
man, nor can the genius OF McMllin in
vent an income tax which can destroy the
zeal of enterprise.
put forward by the opposition that the in
come tax would be productive of fraud and
perjury, the speaker said that he lad a
higher opinion Of the patriotism of the
American people than to believe that they
would Intentionally evade law of the
government In concluding, Mr.. Langley
said that the gentlemen on the affirmative
took their stand on the side of justice
NO matter what economic theory it might
contravene, IL Ii subserved the ends OF
justice an income tax should be enacted
In closing the debate for the negative, Mr.
+. Z. Cox OF Tennessee attacked the propo-
sition upon the ground that no necessity
existed for the enactment of such a law
and therefore it should not be enacted lie
said that the people of the country had not
demanded it. He characterized 1t as the
attempt OF the party In power to accomplish
political ends by re-enacting a law which
at best was but suited to the extreme
emergencies Of a time of war He quoted
various statesmen of the country who in
years past had denounced the tax, snd
showed how Congress had repeatedly re-
fused to levy it even in the face Of far
greater exigencies than those existing at
the present time.
Georgetown Won.
The presiding officer then announced that
the judges. Senators Palmer and Morgan
and Silas W. Lamcreux. would retire and
formulate their decision. He then an
nouncei that the third of the series of de-
bates would be upon the question, RE
solved, that the United States should
annex Hawaii" and that Columbian would
have the affirmative and be represented by
Messrs Cads1en, Dickson and Achenbach.
Georgetown would have the negative, and
Messrs Kellogg, Cronin, and Willett would
be her representatives. The Georgetown
College Glee Club then rendered the sea
Song" and "Schneider's Band" to tine com
plete satisfaction of all. BY this time ,he
judges were ready to report. Senator
Palmer announced the decision. He said
that 1t was with great reluctance that the
judges cast the victory upon either side,
spective sides. The judges had not taken
but rendered their decision upon the merits
of the debate. He then said that their de-
cision was favorable to the Affirmative rep
resented by Georgetown. This announce
ment was the signal for a wild burst Of
applause from the Georgetown contingent
and the cheering continued without inter
ruptiCn until the hall was cleared. Once on
the street the enthusiasm was redoubied,
and when the victorious disputantS APP
peare1 they were borne aloft on the shpai-
ders of their joyful adherents. This is the
second debate in the series of joint deb ties,
Georgetown having also won the first.
The debate ives a complete success In
every way, and the amount Of college feel
ing which was displayed was quite remark
able The forces of Columbian were mar
shaded by Mr.. Frank II. Hitchcock. who led
Off in the cheering at the hall. The COM
mittee in charge Of the debate cons'sta' Of
Nessrs. Langley. Rooney AMI McDe,itt of
Georgetown. and Messrs. Barber, Sayre and
Gray of Columbian.