Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-03-03


The most Objectionable feature of an in
come tax is not the tax itself. 1t is the in
auisitorial manner in which it must be col
lected. American men and women are not
generally dishonest, but It Is conceded even
by those whom the testimony may incrimi-
nate that income-tax collection of the
purely conscientious sort would do but little
toward filing up the hole in the national
treasury Millions of people who would not
steal dollar from each other seem to es-
TEEN it no crime to get the better of the
government in the matter of taxes. y large
majority of these same people will undoubt-
eddy exert themselves to evade the provis-
ions of the income-tax rider should that
undesirable addition 20 the Wilson tariff
bill become law; and sustaining one another
they Will have the sympathy of a great
multitude. Viewed from the moral stand
point, such conduct cannot possibly be re-
garded as otherwise than shocking, but 1T
is infinitely better to admit the existence of
human Weakness and to take cognizance of
its existence when consideration is being
given to plans for the raising of revenue
By advocates of the income-tax theory 1t
is held that the tentative law provides ma
chinery that will rarely fail to do those
things aimed at by the Congressional me-
chanics; conclusion against which much
valuable argument may be effectively
thrown. In very comprehensive and pun
gent attack on the proposed levy, David A.
Wells makes plain to the readers Of the
Forum the reason why an income-tax pow
erfully antagonizes popular sentiment. He
says that its efficient administration or
revenue productiveness requires that every
person liable to taxation in respect to his
annual net gains. profits, or income. shall
make, to a government official, an exhibit
of the financial condition of his estate, bust
ness or profession; for, in default of such
an exhibit. any basis for assessment must
be a mere matter-of conjecture on the part
of the assessor, with a result devoid of any
pretence to correctness or equality. But
such an exhibit, necessarily disclosing, to
greater or less degree. his financial condi-
ton to his business competitors and to
curious, gossiping public. no man will will
ingly make; and he naturally regards 1t as
in the nature of an outrage on the part of
a government that seeks to compel him to
do 1t. Hence, the successful administration
of an income-tax involves and requires the
use of arbitrary and inquisitorial methods
and agencies which, perfectly consistent
with a despotism, are entirely antagonistic
10 ana Incompatible with the principles
and maintenance of a free government"
Very pertlnently, attention is directed to
the fact that the National Assembly of
France did, in the year 1880 repeal all laws
upon which unpopular assessments were
based-moved thereto by the report of a
committee which included in it's member
ship La Rochefoucauld and Talleyrand, and
which commenced by stating: Every sys-
tenn of taxation which necessitates personal
and arbitrary inquisitions for it's execution
Is .inconsistent with the maintenance of a
free people" And, as the world knows,
France has never since sanctioned any sys-
tenn of taxation antagonistic to the princi-
Piles thus laid down. In the United States
there have been weighty expressions to the
same effect, the most notable being per-
haps, that which came from the United
VS.. The United States ole T. S. Rep, 631,
1922. The language is unmistakable, and is
commended to the careful consideration Of
the Senate Committee ON Finance: ANY
compulsory discovery. by extorting the
party's oath, or compelling the production
Of his private books and papers to convict
him of crime or to forfeit his property is
contrary to the principles of free govern
ment 1t is abhorrent to the instincts of an
stincts of an American. 1t may suit the
purposes of despotic power, but it cannot
abide the pure atmosphere Of political lib
erty and personal freedom"
That sounds like good doctrine.