The Jasper weekly courier. [volume] (Jasper, Ind.) 1858-1922, 1895-04-19

of Allen vs.. the Illinois Central rail-
road company, for further test Of
the income tax law, is an ingenious
proceeding to break down one Of the
most important standing provisions
of the law for making property bear
some share of the burdens of ma.
tional government. The decision
just made does not impair the va
lidity Of two provisions Of the exist
ing law. One Of these is the tax on
the incomes of corporations, and
the other is the succession or inher-
itance tax. Most of the colossal
fortunes Of the country are largely
invested in corporation stocks, and
all fortunes must sooner or later
change hands through death. Hence
both of these forms of taxation
reach more or less effectively the
great accumulations Of property that
have grown up under the favor and
fostering care Of the government,
and that receive the great benefits
of its protection.
1t is no exaggeration to speak OF
colossal fortunes as largely the pro-
duct of governmental favor, even OF
"a legitimate character. Many large
fortunes have been made from land
investments. The government has
favored these not only by its land
system, but also by extensive pub
lie Improvements which have in
creased land values. Many large
fortunes have been made in pro-
tected manufacturing. The govern
ment gave the protection. Many
have been made in mining. The
government gives a mine to the man
who discovers it for trifling con-
sideration, and in many instances
has trebled the value of mines by
tariff protection Of the product.
Many have been made from patents.
The government gives the patent all
the value it has. Many have been
made from corporate enterprises.
The government gives corporation
its very existance. The Sentinel
does not condemn all of these ia
vors when restricted within reason
able limits, though it does con-
| denim the protective tariff and enor-
nous land grants. 1t does in
sist that the holders Of such fortunes
should be the last people in the
country to complain Of bearing a
fair share of the taxes for the sup
port Of the government. If they
had any Of that practical patriotism
which makes man willing to bear
his fair proportion Of national bur-
dens they would not object to it.
\ When we pass beyond legitimate
favors and come to that class of the
inordinately wealthy-it does not
include all of them-who get the
governmental favors by bribery and
corruption, who debauch officials
and Legislative bodies, they are be-
yond the reach Of appeals to patri-
otism or conscience, but there is lit
tie division of public sentiment as
to the propriety of requiring them
to pay their fair share of taxes, or
even as to relieving them of their
! ill-gotten gains if there be any law
full way to reach them. So far as
the income tax is concerned there
is not SO much question between
the very rich and the very poor, as
there is between the very rich and
the great body Of the people COM
monty known as the middle class.
There are comparatively few of the
latter who have incomes in excess
of "a, 600. The middle class in fact
bears the great burden of taxation
Of all kinds as whole, and the real
sentiment Of the country that de-
manded an income tax, and secured
its passage, was the sentiment Of
! the middle class. Having once
) awakened to the Justice Of that
: form Of taxation for the purpose Of
equalizing burdens the middle class
|, will never abandon it. Some way
! will be found for getting around
even a supreme court decision. II
there is no other the constitution
will be changed. The United States
is moving toward equitable taxa.
ton, and it is only a question Of
time till that end is secured.-Ind,
Sentinel.