Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1895-04-19
LIKELY TO BE MAINTAINED

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unwilling taxpayers entertain, nay, cherish
the hope that the decision Of the Supreme
Court on the income tax is the entering
wedge which will soon destroy the entire
measure. That any such development will
result is not, however, probable in the pres
ent state of public opinion. Whatever the
recipients Of large incomes think, the popu
lar mind is fully made up that the man who
owns a great deal OF wealth demands and
receives more OF the fundamental protection
Of organized society, as represented by the
government, then the man who owns little
or nothing. He has logical right there
fore, according TO the popular mind, to bear
he greater part OF the burden, and whether
& is right or not 10 conceive in this manner
regardng the relations 10 the State and Of
.itzens to one another, il is so unmstak
,bly the tendency of the times that il may
We seriously questioned il the adoption OF
constitutional amendment would not be
ompelled If it appeared that it were neces'
lry to make graduated tax on incomes
Jgai. The familiar depreciation Of the tax
a the ground that il is at best an obnoxious
var measure, not justifiabe in any period
4 profound peace, is obviously beside the
'oint If financial emergency, such as
var involves, instifies the measure, the coun
" has financial emergency now.
But it was more than financial emer.
ency which dictated the passage of the
resent act. II was the elimination Of a |
rowing populistic demand for the transfer |
{ more Of the tax burden 10 the rich mans |
..oulders-a populistic demand which the
Jemocratio party deemed IL good politics to
ieet Nor, If il is populistic and sociais-
&c faint, is it one confined TO this country.
ingland, which Is not even nominally
Democracy, has its income tax and has had
for long time, the only difference be-
Yeen theirs and ours being that theirs in
'udes all incomes over 5000. And in both
England and France the new inheritance
ws, which confiscate for the benefit Of the
late amazing portions of an estate every
ne il is bequeathed, are signs Of the times
,hch those who allude TO an income tax
! time OF profound peace a. unparalleled
ad revolutionary seem to have forgotten
= overlooked.
The probabilities are, il would appear,
'at II the present decision so mains the
W as TO defeat the end at which il is
med, the remedy is more likely to be
ncndment of the decision than repeal of ;
.e law. Justice Harlin and Justice White
e very emphatic in maintaining that a
x on income from rents is not the same
dug as tax on real estate, and it is not |
npossible the Court may, by changes in its
membership, come before many years TO
,eir view of the matter How much reve !
ne the treasury will realize from the act rs s
now stands is uncertain. Undoubtedly q
ae act appears less consistent than il did
fore. But one thing may DO set down as
lrtain, we think, and that is that !, will he
.rmanently maintained. II ia with us IN
.ay in some shape.
The opponents OF the income tax rely
.uch on the mere fact that the next will
a Republican Congress. They forget that
Ne Republicans Of the West commonly be
neve in an income tax, and that many of
those who voted against the measure on its
first passage when 1t was part of the
tariff reform bill are likely to
resist il its repeal is TO be made into sepa
rate party issue, with the Republicans in
the aggressive Those who count on the re
peal Of the tax by the Republican Congress
as assured ~ill do well 70 recollect that the
measure Z sectional rather than partisan,
aun .lat when the liBai suoggIe CONT !, +
III be the East agsinst the South aud West
he most rahid attack that has been made
..ngwhare On the Supreme Court for NJ.
AaqiSining the law 10 laIl has been made by
Hepburn, of Iowa, who has
been not only one of the most active debaters
IN the Republican side, but was in the last
Congress the leader OF lowa's solid Repub.
lean delegation