The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-01-31

| social condition OF those eemi-barharous
the possession OF wealth unless he 6eaViiy
btihes Government officials.
] protest rs Democrat and az a Democrat
| Of Democrats singie.tax man. seainst any
| DISCRIMINATION against the rich, as have pro.
,Tsted and 90 protest and will protest AGAINST
means equal rights to all. and in this il means
! Mr.. Chairman. nm not arguing for the rich.
| am arguing for the principle OF equal rights.
takers see that few eau he rich and Mons very
rich, save by some unjust special privilege. No
| one knows better than we do that the great for
! tunes that have been and are being so rapidly
| Hccum ulated in this country mean the appro-
! no labor. But the remedy il not 6y ignoring
| the equality OF rights It IL by asserting that
e1uality, tits by abolishinR special privileges
| and where that may not BE done by Ia king
| them. 1t ia not by ignoring all distinction as
| TO the source OF income and jumping with shut
You protectionsts-Jou Republican protec-
tonists and you Democratic protectionists =
you are really but socialists. and that, Social
| lists OF the worst sort for those who avow them
selves Socialists wish TO have the state inter-
purpose OF Improving the condition OF the
| poor; but you want the State to interfere for
the purpose OF adding TO the wealth OF the rich
ignore Its fret and clearest principles You
assume that Il Is capital that EMPLOYS labor
capital could not be until labor. was. You as
sumo that it 10 from the store OF the employer
the workman did not render TO the employer
a greater value than his wages, and that In
Of labor, could not continue business. still
less make profit You pirate OF pre-,
to the most Ignorant woman TI who ever Vent
marketing the goodness of market did not
consist in the abundance Of sellers and the
cheepness OF goods, instead Of in the scarcity
OF sellers and the DEAFNESS OF goods. From
first to last you ace things inverted. as though
branches OF the trees to he really their roots +:
and the sum and climax OF your political econ
so.ealled Democrats members Of the Ways
| and Means Committee -that the rich must be
taken care OF. so that they may take care OF
This incoms TaI BIZ is a twin brother, Of the
protectionist Tarifr biz which Democratic pro-
tiontsts. ihave imposed on this House by the
sitting of the real Democratic sentiment :.
special privileges OF the rich to the continued
robbery oflthe Door you nov, propose to take
will vote for your Income Tax hill if must.
as ! VIII vote Tor your Tnrin bill; but as a
Democrat, protest against the one as pro-
test against the other-as anti Democratic
measures. involving on Insult to laborl Labor
Is j., not poor weak thing that needs protection
Labor It is the producer OF all wealth All
that e needs is Justice; equal rights to all.
Sse car. Teu Of es IS yCnr
people who DO not labor that will need to be
Nor is an income tax necessary. There is
better mode OF direct taxation open to usa
tunes That is by way Of the direct tax. re-
t. IN b three AL
There is in my mind more than doubt
OF the constitutionality OF the. income tax
reported by the Committee OF Ways and
under the pressure Q, war necessities,
tuition and declared the income tax of
l lSs!l eonstitutiopaL But the proposed tax
rortant details. aud tho supreme Court. IL
disposed to-and it will be urged to this by the
ensys nd soos inr s
measure unconstitutional But the constitu-
tlo ih Of a direct tax anp9rtoned according
TO the population OF the various states. Is not
open TO question.
As to the substitution Of the direct tax for
the income tax. there will ut once be made the
objection that in proportion to their wealth It
Will fall far more heavily on the States OF the
West and South than on those OF the North and
East. We shall at once no told that Texas.
with an estimated wealth OF $GLj. s42. 32O
would under the direct tax have to pay only
mated wealth OF -. l54 49, ,b2i: that Florida,
have to pay a little more than New Hampshire.
with an estimated wealth Of S252, ~, OlB:
me- Tssa i YIN S an sstPHtsd wealth OF
hhods Island. with an estimated wealth OF
But ths error in the conclusions drawn from
these figures is seen at once when we note
that this assumed valuation OF real and per-
that have no value in themselves. but are
merely evidences Of the ownership OF things
having value or Of obligations for the payment
of value. such as stocks. bonds. promlssory
notes and other evidences OF Indebtedness.
ments. The real things represented or called
for by these documents. which so greatly swell
the assumed valuations OF the Northern and
Eastern states do Lot, in great part at least,
really exist in those States; they in great part
exist In or are called for from the Westernand
the East. and Europe the relation OF debtor to
creditor. of tenant to landlord Thus the great
largely disappear on an estimate OF the value
OF the things which the direct tax as hereto
stitutionai way. according to popul alton while
sun wnu,p no wanna shHT so Lgf ~ I'M
Now Congress- has never yet committed the
folly OF attempting TO tax mere evidences OF
upon dwelling houses, lrnds, and slaves" In
1913 Il was levied u'nv all lands, lots o;
houses. and slaves" ~ lsdi. upon the value
Of all lands and lots Of ground, with their i'm
EXEMPTION Of $500 to any Individual who
actually resided thereon
improvements, when apportioned among tho
States in proportion TO population, might still
appear UNEQUAL there is an easy method Of
ing out improvsme nts and making hhe direct
tax tax on the value OF land and lots alone.
and West-for instance. practically all the
railroads-are owned IN tho North and East
and In Europe. and a still greater proportion
Of the md values.
Now. It Is an accepted and indisputahls prin-
ciple OF political economy. obvious to whoever
will think OF the matter. that any tax falling
upon improvements must be borne by the
users OF the improvements; Thus tax levied
upon improvements must be paid by the resi-
dents OF the state in which those improve
ments are located, no matter where tho owners
may he for the residents Of that State alone
can be the users OF those improvements.
But IL IL also an accepted and indisputabe |
principle Of political seOnomy obvious to who
ever will think OF the matter that any tax on
the value Of land will not fall upon the user ~
the land. who must be a resident Of tho state. |
but upon the owner OF the land. who may be |
and to a very large extent IN our West and |
South ts-an absentee residing in the great |
Eastern cities or in Europe. Thus BY striking |
out improvements in the direct tax and leaving |
Il tax upon the value OF land alone. We obtain |
a tar which. though ApportiOn oil TO q state aud |
collected in that state, 10 with regard to the |
South and West in large IN eAsurs borne By Ab- |
ssntse owners OF the land OF that State. Thus |
the seeming inequality is corrected Texas |
might appear TO pay greater FRO rata tax |
than MassAc husstts, and Florida than Rhode |
4 - ~. ~