The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1894-02-06
tue INcoME TAX.

The current number of the North Ameri-
ran Rerie,e contains very interesting his
tory of the income tax in England from
the pen Of Sir John Lubbock, who is dis
tinguished naturalist as well as an able
political philosopher. This mode of rails
ing revenue is generally considered 10
have been introduced by Prime Minister
William Pitt in 1888; il was wrung from
Pitt by the burden of the tremendous war
then raging between England and the
French republic. In explanation Of the
necessity for this war tax" IL is
worth while 10 add TO Sir John
Lubboeks article the fact that England
from the accession Of William the Third
IN loss down TO the treaty Of Paris of 1868.
which followed the English conquest of
Canada had been in almost continuous war
With France. From i7e3 down to lit
there was peace between the countries.
Then France espoused the cause of the
American colonies and there was war until
The peace OF i7sS. which lasts but ten years
and then England declares war against
the French republic. From l793 TO 1879
England and her allies are beaten every
where except on the sea. and six years
Of this tremendous struggle with France
had pinehed England so hard that Pit
resorted 10 the income tar, for England
had 10 be the purse behind the sword of
Europe in this battle with France, which
began in l?S and did not end uni,l Water.
loo, in Isis. Pi,s's war tax" OF I7ga was
10 per cent, and produced about G6 coo. :
Go. After the peace OF Amiens. Prime
Minister Addington repealed il on the
ground that u ought 10 he exclusively re-
served Tor times Of war. but reimposed il
when war broke out again the following
year II was very unpopular and vas re-
pcAled Ia Isle IS soon as possible after the
close of the great Napoleonsc war. IL is
clear, therefore. that the income tax in
England was originally war tax, as il
VAS in the United States; We never re-
sorted to 10 until the enormous burden of
our civil war 81 tSsi-siS compelled rs 20 do
-, The income tax was Foimposea BY Sir
| Robert Peel In istsi Under Ii small in
/ comes, charities. etc, were exempt. The
/ amount produced by the income tax OF sis
/ pence on the pound in iS92 was fis,
slsAoco, or S,0,t0o0sl
/ SIR John Labbock admits that the In
/ come tax can only De defended on prin
| eiple IS long as ii Is kept within very mod
/ crate limits. lie objects 10 il firss, because
/ 1t fails equally on temporary and perna
/ nsns incomes; and secondly. because the
same rate is imposed on income derived
/ tron individual exertioa as on tia, from
/ real property. Mr Gladstone has stated
/ thai in his opinion. though the tax was
''aa engine Of gigantic POSER for erea,
/ national purposes" there are "circam
stances attending its opsratioa which
make Il 3ia3eals. perhaps impossible. or al
/ any rate act desirable - maintain Il ~ !
( portion q tie permanent and ordinary
{ Dasnce.' ia she gensrAg election OF -,
/ 0tsistoas placet the repeal Of tie laeome
tax in tie fogefeeat oi his address 10 ths
/ country, intending in some measure 10 re
plsce IL ey arrangement of the death
duties. HIS appeal Vas, however. seleeted
! by tie eeGatry. aad during h.s subsequent