The times. [volume] (Richmond, Va.) 1890-1903, 1894-12-14
THE DEBATE OK THE INCOME TAX

In the debate over the income tax IN 'he
House OF Representatives WEDNESDAY,
Mr.. Mcmillan stated the correct principe
for taxation when he said
Man should pay to the support OF 'he
government that blesses him, that pro-
tects him. In proportion TO the blessings
he receives through the protection OK MS
nroperty. II he has got big estate theh
no shouId nav n big tax. III ne mas got
little estate he should pay niue TAX
and the man with thousand-doliar IN
come ought not 10 pay the same TAX 70
the sunnort OF the Government OF the
limited states that is paid by the man
who has ten millions OF income
That is II exactly. All men should con-
tribute to the support and maintenance
OF the laws OF their country. and each
one should contribute according to his
ability. That is, IL man worth $1,000
pays one dollar of taxes, man worth
$4,000 s>1uld pay ten dollars, an, so on
That is equality, and equality isvequity'
But. on the other hand, If the man worth
$4,000 is required to pay ten dollars, the
man worth only $1,000 is not TO be let OIL
from the payment OF his one dollar since
all get, or should get, the same benehI
from Government, all should contribute
TO its support according to their means
the poor as well as the rich. and the rich
as well as the poor.
But while Mr.. Mcmillan was thus cor
rect in stating the true principle OF tax
alton, the illustration by which he
ent unequal and unfair income tax was
singularly wide of the mark. He said that
William Waldorf Astor, who owned mil
lions of dollars worth Of property in this
country. from which he derived an annual
income of five millions of dollars. had
taken up his residence in England, and
had bought a newspaper there, win
which he sought every opportunity to be-
little the United States and her institu-
tons. That though our army and our
navy protects this colossal fortune for
Astor. he does not pay one dollar towards
the revenues Of the United States.
We are very much surprised that none
Of the gentlemen who followed Mr. Nc
MILAN seem to have differentiated MT.
Astor's case and put IT in its true bear
ing to the matter under discussion.
Mr.. Aston has immense real estate
possessions in New York, and they may
be taxed for the benefit OF the city of
New York. the State OF New YORK
and the United States Government
and they are responsible for all
taxes assessed against themselves or
against any other property that Mr. AS
tor may have, or against Mr.. Astor MN
self. If MIR. Astor has denauonallzed
himself and become a citizen Of Great
Britain. then it is not right in accordance
with international law that the United
States should tax his income. In that case
he is to pay an income tax, like all other
citizens of Great Britain, to Great Brit
ain. His property in New York will pay
the taxes TO the authorities of this coun-
try that all property pays to the local
jurisdiction that protects it, but the per-
son who draws the revenues from that
property will LAY to his own government
the taxes that that Government demands
of its citizens as differentiated from
their property
Rut. If Mr.. Astor has not donation
allied himself. If he remains an Amerl-
can citizen who is simply residing IN
Great Britain, he should be subjected to
the payment of an income tax just as
all other citizens Of the United states
are. Liability to an income tax inheres
in allegiance and not in residence.
The case comes down, then, to this II
Mr.. Astor has become citizen of Great
Britain, he ought not to pay an income
tax TO the United States, though his
property here should pay all taxes that
other property here pays. If he Is stlll
a citizen of the United States, he should
nav an income tax, just as all other
citizens of the United States do, in spite
of the fact that he resides abroad.
But we see nothing in Mr.. Astors case
which tends to justify the imposition Of
an income tax on an American citizen
who has an income of 5000 while an
other American citizen who has an in
come of $500 is exempted. All should pay
or none should pay, and the present
scheme is nothing but an attempt to
saddle all the burdens of government
upon those who have been fortunate
enough to acquire wealth. which is to-
tally undemocratic, and has landed the
Democratic party. along with its ally
free silver. where IL is to-day.