The times. [volume] (Richmond, Va.) 1890-1903, 1894-07-01
Tha IrcOmc TaY.


has been a great deal OF noisy vitupera-
ton on the subject Of the proposed IN
come tax. We propose to state UrieiiSy,
and without vituperatlon, with, on tne
contrary. an entirely frank recognition
of the honesty of the advocates Oh
this tax, our objections To II.
l. The method OF it's importation IS un,,
Democratic. The Democratic parry ashen a.
the people Of this country to lntrust ~
with power for certain definite ana sPe-
cldc purposes. The repeal or the ,Pa ,D
tectiye system was one; the estapiids,L' Isl
ment Of blmetallism was anothtr, ne
imposition of an income tax was NOV o,.v
OF those purposes. IL Is at ledsI r,yy,
doubtful whether the Democratic party
could have carried the last eongresslo!. t
election II It had proposed TO enact tH ne
income tax. II is not Renloe' az ~, tine,
enact such measure without sctei"s
the Judgment of the country upon II.
IT AS proposed. the tax Is diStincty
q class TAX. II is not, like the Eng
fish income tax. imposed on an ln ~ ~
with very moderate eNenpliohs, re
contrary the majority OF incomes aie
exempted: only a minority are taNeI.
III The tax is further unjust IN tndt,
Ia mo nature Of the case. II bears more
hardly on men whose incomc - az q
nonev Income. 1t will be collected nrst
from salaried men, then from Ia ,nSos cd
and doctors whose income Is CVIIiPoos \
of fees. Merchants, manulactu1e.3s r.
farmers. whose Incomes are IN soou11' "a
value Of which Is generally uuIshmenii a." IL
often undennable though their Ieai ~
Come may be- as large, viii pay no tax
" Experience proves that this MUS
tice will be further aggraVated ny ge
liherate dishonesty. The tax VII ersnr
pendent on the statement OF the PeIs S3i,
taxc1 The honest and the optimistic WI
he heavily taxed: the dishonest ana tne
less sanCjine VIII escape taNatoh. l I..s'
was VIGOROUSLY the fact during the clNil
war: there Is no reason 10 SUPPOSE !"
will be otherwise now. 49,,
y. The process of collection Is lhQui-
sitOrial and veXatious IL Is no adequate
answer TO this objection 20 reply tnat Wy
collection Of taxes on personal properly
tx InquisitOrial and yevatiOus. mat may
he n reason for abOlishing all taxes on
personal property, or all taxes except on
income-prOducing property. sucn rs
bonds and stocks. which can ne coiieStc
without indHsition. one NeNauOus taA
does not Justify another veXauous taA;
NJ. The tax IS wrong IN principe
Taxes should be levied Oh property, rot
on Industry. There is reason why ANY,
lord who owns a hundi cd houses shouli
owns one for his hUr died houses require
more Of all the advantages Nllcn gov
eminent affords, and FOR which govern
mental money Is paid. tax leNlcu on IL
come derived from invested property -
therefore. inherently jst. anC the TACT
orphans does not mike II less just. II
is right that they should pay the expense
Of protecting their property. But tax
levied on incomes derived from personal
Industry Is not just. The personal in
dustry which earns $1,000 asks no more
from Government and costs Government
no more than the personal industry which
earns $500 The only reason for sven "a
tax lies in the ability of the person to
pay H. This is a good ground FOR eN-
peCtlng n larger voluntary contribution,
but not a good ground for ieyyiug a
larger enforced contribution
VII. II does not suffice as a reply 10
these considerations 70 say that an IN
come tax is not so unjust as a protective
system. The Democratic party is not re-
duced 20 this H0bsOn's choice. He who
defends the income tax. as proposed I'm the
pending measure. must show that free
raw materials. a moderate tax on inn
ported articles of common use, a higher
tax on articles Of luxury. and q reasonable
tax on incomes directly derived from in
vested property. would not be sufficient
TO meet tine expenses OF the Government,
economically administered Until this has
been shown. there is no just and reason
able ground for the re-ntroduction Of
the income tax, so reluctantly submitted
10 during the war. and 81 promptly re-
pealed at the close OF the Wharf.-The Out
look.