The Kimball graphic. (Kimball, Brule County, Dakota [S.D.]) 1883-1905, 1894-07-14

anu practically very Objectionable. be-
cause OF Its actual workings it would be
about as ineqnitable scheme Of taxa
tlon as could be imagined or devised.
In order to meet constitutional require
ments the Whole amount needed for the
expenses of the Federal Government
would be appcttioned' among the differ
Fent states according to their population.
|-IRe idea Of the direct takers is that each
state should collect Of its own citizens
Its own share of the whole amount need
Ell bY tile United States government, and
theh tura the money over to Washing
ton.
Under this system, the townships or
municipalities would become the imme-
diate collectors of the Federal direct tax.
The taxpayer now pays one tax ltll, a
percentage of the amount collected from
nm going into a local treasury for local
expenses. another percentage being
passed on to the county for county
expenses. Under the proposed system,
still further percentage would he
added to the Federal tax, and, having
been collected along with the other taxes,
it would be passed OH through town,
county and state until it reached the
Federal Government, The taxpayers
annual tax bill would be larger than
at present. but. having paid it, se would
be relieved from FtHtrnl taxation in any
other form, direct or indirect.
The simplicity and apparent equity of
the plan are what render 1t 80 attractive
to many speculative minds. And yet a
more ineqnitable appoltionment of
Federal expenses could hardly be invent
ed.
For it will be seen at a glance that
while on one hand the apportionment OF
Federal tax would be equitable as be-
tween the states themselves, on the other
hand, as between the counties in the state
or the townships in the county, or the
individuals in the township. it would
partake of all the inequality and dis
eliminating injustice of the existing
local method of valuation and assess
ment. The inequalities resulting from
the protective tariff are nothing to the
inequalities Of local assessment. This
is everywhere recognized. but human
ingenuity has thus far failed to find the
remedy. The selfish interests of indi.
vidpals are constantly operating in the
struggle to throw the burden Of taxation
on to others. The same contest is going
on perpetually between townships, with
regard to their shares of county Or state
taxes. A vast number Of people escape
local ana state taxation altogether, and
although they now help to support the
United States Government because lis
tax falls not upon what they own but
upon what they consume, under the new
method proposed by the direct takers
they would be relieved OF the necessity
OF making even this small return for the
benefits and blessings Of civilization.
| II methods OfvaluatiOn and assessment
and collections were uniform throughou,
all the towns and cities Of all the states
OF the Union, If everybody paid his
just share OF local taxes underline present
system, then there would be basis fo,
an equitable and satisfactory application
Of the Federal direct tax. Until the
| millennial day when such condition nj
things shall exist, any attempt to collect
the Federal revenue through the local
tax bills will be merely piling injustice
upon injustice.