The sun. [volume] (New York [N.Y.]) 1833-1916, 1894-04-10
| tn. ssn.t. amendments do cot cure II. de-

A0eCHNHhINlI
sRedL while the salaries OF faithful employees
IN private employment-theirn next door neigh
Sn viii es Eeeny
come Is derived from Invested property: -
tce and S' ins eG which renders an income
tax indefensible except as war tax That
upon live stock, wool. butter, cheese. beef, &c,
and general productions from real estate. less
ducton OF said stock or produce" and which
allows necessary expenses actually incurred
in on bs any ssmstng t6s
income opens the way for eyasions. virtual
frauds. fictitious or extrayagant Expenses:
sctual fraud or nerjury and There. is no prac;
descend desc into system Of favoritism, will lead
to endless litigations. and the revenues de
rived will be disappointing.
IT Is UNDEMoCRATTO AND UNJUST.
Let me inquire whence came this recent and
unnecessary clamor for the imposition OF an
income tax as the policy OF the Conveniently
either Of two great political parties in the cam-
paign OF 1892. Neither the Republican nor
petRSd Of raisn lSrm reven1es' N No prominent
Democrat or Republicen suggested any such
measure, Its approval was limited to the plat;
its advocacy was restricted to Populist orators;
But no sooner was the campaiGn OF 1872
Democratic Congress TO steal the thunder OF
the populist party by adopting one of its prin-
in pi in any such larceny protest against
Democratic party being made tan 70 the
Popnlist kite deny the Right 81 re
party not sanctioned by It's representatives In
national convention duly assembled.
T sSo 5GpS he eD OF Federal
taxation in any Democratic national platform
to the present hour Yet In spite OF this record
this scheme has boon injected into ne-
r measure as sV whole IL sought to be made the
test Of our Democracy. For ono l repudlats
any, such doctrine and decline to recognize any
The Con stitution Of the United States may
we'll be invoked in this discussion.
that its trainers contemplated that the rev.
enues OF the GOvernm ent should be mainly de-
II ia true that the power to Impose internal
taxes and direct taxes was conferred upon
together with the P tSs to see CT
taxation that the states were forbidden to en-
Articls l.. Section 10. Subdivision 2 OF the
Constitution provides as follows:
No state shall. without the consent Of the Congress,
lay any imposts or duties on ports or exports
This source OF revenue being thus expressly
and exclusively reserved for the General Gov
eminent. while all other sources were permit
open 70 sny s
needs OF the Govern m emit should be or were x
pected to be supplied practically from tariff
= From that sole source they have always been
supplied during all Administrations from the
war period. with the addition, however. since
then OF Internal taxes upon liquors and
sources. which for exceptional reasons. APP
parent to all. have been approved or tolerated:
but aside from these exceptions, the policy o OF
OF taxation upon i'm ports rather than internal
taxation or direct taxes as a means Of supply
Ing the necessary revenues
RI
President Cleveland In his second annual
message in 1886 approves this course in the
following language:
,h. pnepa par i. @
ports; and no chd'g, in tbs pos,cV ds.' ale
Yet the fact cannot be disguised that n OF
withstanding these accumulated evidences OF
Dem ocratic sentiment. the authors OF this bill
In the House deliberately set themselves at
work to make extreme reductions, unnecessary
changes. and violent alterations in existin
tarin rates-rates not warranted by existing
Mills bll-for the very pnrpose OF creating a
necessity for the imposition Of tax upon in
comes.
DESIGNED As A PERMANENT POLICY.
This proposed tax is not advocated as a tenn;
to Its duration, but It is boldly proposed as q
justice is vigorously defended. its discrimina-
lions are heartily approved. and its lily con-
The Ways and Means Committee Of the
House. as well as the House itself and the
DEFINITE term Tor the continIance Of this tax.
1t is clear that 1t was not designed for tenn;
poraIy relief merely. but y once enacted VIII
stand like every other portion OF the bill. until
The country should not he deceived uron
this subject. nor be misled by specious prom
Uses OF relief not contained in the measure it
self. nor indulge in the vain hope that II once
| established the clamor for its continuance will
soon die out The character OF the speeches
made In the House In its favor, the appeals q
that portion OF the press which favor it. and all
urged for Its enactment. proceed upon the the
Dry that 1t ought to become and Is intended to
Pedsr"i taxation Ths. IS the sos Tor Which
It's friends are struggling. and they will be
The plain issue which we are to meet is indI-
rect versus d RET taxation.
theoretical reiormer and an inteliigent and
eaTnest disciple OF Mr. Henry Georges single
e ss q
Ways and Means Committee on Oct lol last. as
follows:
high tine form Of direct
ment
1t should. however. be stated that Mr.. Shear
man opposed an individual income tax, but
favored the taxation OF incomes from certain
Income tax before that committee.
We do not contend that the system OF taxa
equality or injustice, 1t is OF course not per-
feet system. Equal and exact Justice to each
Individual citizen IL not possible unuer any
method of taxation likely to be devised But
Federal taxation upon foreign importations-
taxation upon consumption y you Dlease-indi;
rect taxation imposed upon. what you buy and
use-is preferable to direct taxation OF any
kind. The fathers OF the republic so regarded
| It when they adopted tariff taxation as the best
| means for securing Federal revenues They
may have been mistaken, and possibly We are
wiser than they were,
but It has proved reasonably satisfactory for
| over hundred years, producing ample reve-
nues for the national necessities. except dur
ing the crisis OF war. and no political party has
| yentuTed openly to declare for its total aban-
dOument and to propose direct taxes in place
thereof. 1t answers twolold purpose. to wit:
First. the direct or principal purpose of pro-
Yiding revenue; second, the indirect or incl
| dental purpose o: protecting home producers.
| manufacturers. and laborers from ruinous for
| eign competition.
| Revenue is the primary object OF a tariff and
| all else Is merely secondary or Incidental
| thereto.
| do not propose at this time to discuss the
| difference or the merits OF the two policies
| arising out Of the tarin question to wit. tar
| In for revenue and a tariff for protection. the
| one the Democratic and the other the Repub-
| licRn policy. These points OF dispute am not
now considering but expect to do SO at fu-