The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1895-05-16

get down to some very fine hair split
ing distinctions upon the points in
tolved, while one bolder and more
/ reckless than his associates would con-
sign the whole law TO obstruction for
no better reason than that it is a tax
upon his salary and in support of his
contention he cites Chief Justice fancy,
but perhaps Chief Justice fancy was
as much mistaken in his opinion upon
a tax upon salaries as he was i'll an
other celebrated case when he decided
THAT one portion of the human race
had no rights that another portion
was bound to respect.
But without further prelude let US
review some of the points in the law
npon which much stress is laid. 1t is
objected firstly that the taxation is not
equally among the states and is there
fore not an equal and just tax. This
then is an implied censure upon the
distribution of property and whether
we are to have recourse to communism
before we can have an income tax law
seems to be the question. The second
objection to the law is founded upon
grounds that the court was unanimous
in it's condemnation, having reference
to tax upon state and municipal
bonds which makes comment unneceS-
sary. The third point involved and
the one upon which the court seems
the most cratic and eccentric is the
one effecting rental. II the rent of q
farm, for example, is not in the nature
of q profit or increment aside from the
land, then under what classification
shall such income fall? To illustrate:
If have q farm worth ten thousand.
dollars and sell it for that snm, that
is called the proceeds of the sale, but If
I rent my farm for ten years at one
thousand dollars q year have receiv-
ed the value of my farm in rent, and
at the expiration of that time the farm
still remains mine. Now if the rent is
a part of the farm, then have super
imposed one farm on the top of anoth-
er farm. just exactly what sort Of
geological formation this would be
remains for some future geologist that
is up to supreme court decisions. To
determine that the court has become
raZzle daZzled and aberrant in mind
when it decides that land is rent and
rent is land admits of no question.
A0L uS U6A0 6uOtucI lllUSIIdb1Ou. IL
L own a farm upon which earn net
income of ten thousand dollars, six
Thousand dollars of my income will be
taxable but if a foreigner owning the
same amount of land beside me rents
his land for ten thousand dollars no
part Of his rent is taxable. This seems
rather tough on the native raw mater~
ial, that is, to the manor born, but is,
no doubt, very pleasant to the foreign
er.
Moreover, there is not a railroad in
the country that need pay one cent on
it's net earnings or any other tax on
their income. All they will have to do
will be to rent out their roads to some
individuals and thus escape taxation.
That there is some defect in the inter-
probation of the law can hardly admit
of doubt, but there is no question as
to an income tax being the most equi-
table and fairest way of raising a reve-
nue. in support of the government that
can possibly be devised, and the SOON
or the courts sanction and the sooner
the people demand this, the bet ter it
will be for the country.
A. G.. LAGRANGE.