The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1895-04-13

re Seraxss1 - sas v-zsrs4 SAFES So
rrer1e o2art Oh she EDsq-rs TAX = az
frzcsgux ztseutioz az over 90 e1sz-sTT-
50 szr IS s. sreess ere ka~ = qG@sz1o1
Il il - secondary suporszaoe, sst az L
sgeess sae ~scSe sh@s~y ~ taxzxson :.
WI fezve So fna-s<e@& u9o- ID AsgzsAa-
los q every sszss "a erss Unao1-
TIE ssoresae cozr. has nSt de1ar-s4
from she fnTerpr@ezssoz % ci--~s ard H.
erect .sxatlsz "a lad 1own hT = a issa
"a the Springer cs@. o. = - - TIE
TfvatDa case. sxe~pt e. = rssazss 20
rentals 5sr ~hl~ y may have nSsT
cozos nezreF 20 fas tex. q Ese 1o1srArE1-
don :. mas goas fzrtbeT away kEon cxss
rz1ez % sazaEs0n- r woasB2 have ben
better for enc e01sgry Z tne SazZss1t1 taE,s1
hal s,ee- 80 written zn1 construed az
- aarus- 81 ne tns@rgreSarFoz Ssssr al
sncora< serxvea f-a-n rez IA Is Ea0z q direct
TAX 81 zeal property. Thai y - TAI
On rs--pe-1y rannst ss@ xzsrsas9. k-e-z8ss
al t&zss are taxes o. prossrfys ant. x
tae Gaesry % tns PcyssScrats OK tie
esxs4tseneh censIry Dc sogn1. al taxes
fall ultimately On s&nd. Adam Smith
does noz shaFe snst sisw tst sg.ssks also
% direct taxes on wages and profits.
David A. wells psts the proposition
eB-zriy zheH be says; Il. may be re-
gar4ss as a. ee1mon<c axiom tEaz sFfsa
a government taxes the 1Dcoase d prop
cry g. In reality taxes the freo-ns
Itself" and Aiexzztsr ssAuIEtan. 10
years before him. pat the paaosoTsasc
question: What is property bg. fe-
ton ~l.hovr the a~a~<scszl ure ~ it2~
Taking these very tsros1 VIEWS & must
q course b. admitted east taxes oa shs
income 81 properly are taxes On the prop
erfy Hself, eB only. II would seea-
except for the recent Extraordinarily
applied.
Tae income tax "a not necessarily a tax
On real property. A nsa may 0wn mil
lions II dollars worth q fsre. pet not
derive one cent Of revenue from il. Sup
poss az owner should hire cut his hard
20 cglt1y&tor for 81 year on condition
that he should o. entitled every year 20
purchase tie sDrodacs at 50 DE-h per
synsaeI. by that privilege ne would de-
rive an income Indirectly from the Hand
baf directly from a commercial tran-ae-
tioa- aust he pay TAX Oh the incoTns2
Al owner E3lO earned the same suzn by
direct rental Eogld not have 20 gay.
The magnitude oz the exemption takes
from IL the character OF a tax on any
thing but 4 luxury. a very prominent
cAlzeu % the state % Washington who
may ore day Te United States senator.
once made TIE remark that: After a
certain point S. reached sn wealss. II he
comes mere matter % figures" That
very aptgy applies 10 a tax on incomes.
and when man has acquired 500 a
year. he Is beyond The point when Vi few
dollars more or less can deprive him 81
any OF the comforts Of life
Bot this exemption. which takes rs of
one horn Of the dHsrnna, by the same act
inpaIes Us upon the other. Justice Field
boldly and clearly uses AZ a judicial o.
lection % the entire law the strongest
arguments used az ali times against Il
by is lay opponents. That its operation
- inauisis0rlai has also been used agaIns:
u. but thai Is more q a sentimental
rot using the word Ia a deprecia tory
sense than legal or economic olbjec-
ton.
Justice Fssd. with the vigor that has
ever Characterized him. says that exempt
ions Always create inequalities: a Law
containing arbitrary exemptions can in
no just sense be termed uniform: the
income tax la~ discrkninates between
those who receive an income Of s4oo0 and
those VINO do not This discriznl Ina ton.
Judge Field says. IL class legislation.
The result o9 the decision Is 20 make Il
stih more offensive Ia this respect. Il
has iefs 80 many inc0ugrui,ies and SO
much uncertainty that. attacked piece
by plessc. as The Law will De by the re-
specttYe ouriened interests. IL VIII er1lm-
Die away, stone toy stone. TIL nothing
remains bat n heap os ruins standing as
one Of the grim and ghas;ly monuments
IN the cemetery OF the Democrats party