The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1896-03-23

taxation.
tfWhoever asks a fauItless tax to see,
Asks what never was, nor is, nor e'er
shall be-"
So rCns an old couplet, expressive of
the difficulty people have always
found in devising an equitable system
of taxation. There will probably be
to the end of time as much grumbling
about taxes, as about the weather,
which no one expects to regulate so
as to suit everybody.
Taxed According to Protection.
Some system there must be, with a.
basis of acknowledged principles,
some feasible and effective methods,
and some standard of equitable adjust
ment to varying social conditions.
That is not satisfactory aud scien-
tific basis which has been adopted in
the Constitution of the Republic of
Hawaii, Art. l, Section 2. each
member of society has the right to be
protected in the enjoyment OF his
life, liberty, and property, according
to law: and, therefore, he shall be
Obliged to contribute to his proper
GiOn, OF SNARE 10 Tie eAp6HSo vi IuIS
protection"
The language implies that pro-
lection is the one benefit secured to
all members OF society by the admin
istration of government, and that taZ
alton is the enforced contribution of
each resident in payment for such
protection. But 20 accept such q
basis involves logically this absurd
ity, that the amount of taxation
should be prOpOrtiobed to the amount
of benefit received; and, therefore,
those VINO need 1t the most, paupers
idiots, insanes, children and the aged,
should pay the greater amount Of
taXts fOf ;he greater amount of pro
tertiOn.
More accurate conceptions of the
object and functions of government
would put the obligation on a differ
ent basis than this commercial idea of
payment for services rendered. For
government is an institution essential
TO the very existence of society. Its
object is to provide for the common
welfare at the common charge.
The great problem of government is
to settle definitely in what way in
dividuals may be best helped to
realize the object of life as members
of society. Mere protection does not
convey any proper idea Of the true
functions of such q complicated Or
ganism as is embodied in the State, in
distinction from other two institutions
of society-the Family and the Church.
As an institution, divinely appointed
for humanity, the scope and methods
OF the State cannot be limited to this
notion of protection. The more So
ciety developes, the more complex
become its functions. The State must
be an educator of the people; it must
be q common carrier of correspond
ence; it must be the financial agent
and furnish currency; it must provide
water, light, transportation it must
provide for the sanitary comfort and
ssfety of the people-and many other
such lines of business activities come
within the scope of the powers and
duties of government.
True Conception of State.
The true conception of the State is
of organic life and growth. Men are
born into society, and the very idea of
society, living with others, involves
rights and duties. Property is a nor
NAL outgrowth of the relations of man
in society. All values depend on the
existence of sOciety-not any fiat legis
latiOn, not nn the labor of individuals
but the demand of society fixes the
value. Taking this ethical view of
the nature and functions of govern
ment, the right of taxation hiss its
counterpart in the duty of every mem
Der of society to contribute his quota
according to his several ability to-
wards providing for the common well
fare.
This principle, as the basis of gov
ernmental action, will exempt certain
classes from certain duties, since such
enforcement would vitiate the spirit
and operation of the law. The aged
and the weak are not expected to rem
der military service. Women, minors,
and aliens are exempt from the duty
or privilege of the election franchise.
This is not what is stigmatiZed as
class legislation, OdiOus and inequit-
able, that makes such exemptions.
Such exceptions, in fact, are deter
mined by the fundamental principle
of public policy, that in seeking the
common welfare takes such methods
as shall promote that object-not de-
feat it by ill-chosen means. All pro-
perty in a certain class should be
taxed uniformly; but there is no obi
CATION that there should be a uniform
tax on all classes of property any more
than that one class of property should
bear the burden of taxation for all the
rest. On this principle schools,
churcnes, hospitals, working without
pay for the common welfare, are eX-
empt from taxation.
Taxation may properly be regarded
as imposing a burden. Some writers
speak OF the payment of taxes as an
act of sacrifice. In fulfilling the duties
OF citizenship, there is a civic right
eOusness which does not gauge its OBJ
legations by any commercial standard,
but renders loyal service to the State,
in the spirit that asks not, How lit,
tie can do and be good citizen, but
rather, how can most and best help
on the welfare and progress of the
community
Yet as human nature shows itself In