New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-04-14

tobacco. spirits. wine. beer and tea. the collec-
,ons from other articles retained in the tariff
being inconsderabe. The excise includes not
only LIQUOR taxes and licenses but also inland
revenue from many other sources. While ex-
else is an elastic and misleading term in this
exhibit, it is still true that more than one-t third
of the revenues. including imports, are drawn
from drink. In no other country except Russia.
where the proportion exceeds IL per cent, is so
large a share Of the National revenue derived
from drink taxation. Next in order source
Of revenue is the income tax. This is the sys-
fem Of taxation which includes not only private
incomes but also profits OF public companies,
railvavs and mines. dividends on foreign in
yestments, and in all it's ramifcations nearly
every source Of wealth. While there has been
a great expansion of this system of taxation.
radical reformers like Mr. Birrell consider that
II has been iinperfectly developed. and
csmoring for its extension to all the varied
means Of subsistence and profit on the ground
that the poor man is overtaXed for tobacco and
drink Death duties and stamps large
sources Of revenue. and the postoffce and tele-
graph service are well-conducted business
organizations which are now yielding substan-
tial returns TO the treasury.
When the revenue returns of the last year
compared with those Of 1SJ1-'5S the excise. in
come tax and death duties found to he the
main sources of increased National income.
The customs receipts were then f23,l10,OO0. or
considerably larger than al present: the land
tex and house duty yielded IL. 10000 against
- 10000. and Stamps i,.2So.0OO, or about the
same as in the current returns. The excise
during forty years has run up from III ,S3o,0W
., ..,., .iti6 so: the income tax has advanced
from II $4,000 to 1000: the estate, pro-
hate and succession duties which were formerly
inconsiderable have become one Of the chief
sources of revenue: and the postofice and tele
craph services have been converted into income
Welding departments There has been an in
creas, Of ~ .Si9.5i1 in national income during
the last sixteen years. and it is mainly 10 be
accounted for by alcoholic taxes death duties
and income taxation. While the frce-trade
policy has levied taxes upon realized wealth in
many forms and through Sir William Har-
courts instrumentality has profted heavily by
the mortality of millonaires. ii is an open ques-
ton whether the burdens of the poor have been
nroportionatey reduced. Mr.. BirreN thinks
not He describes the poor man in England as
the victim Of "mOnstrous" overtaxation.
WHERE THE SYSTEM WOULD NOT WORK.
This is not. however, the point which / am
seeking to emphasize. What must be apparent
10 any one who examines critically the table of
revenue returns printed above and compares it,
as have done, with the budgets of forty years
ago. is the impracticability of introducing the
system in country like the United states.
where the Federal Government has extremely
little power over the internal government OF
the States composing the Union. Income taxa
zion and death duties have enabled the BRUSH
Government 10 increase largely the natlonai
revenues during the Queens reign. but neither
resource is open to the American treasury
under the Constitution. \ large portion OF me
excise receipts such as license fees paid by
liouor-dealers and many other forms OF assess
ment and internal taxation. would be excluded
in the United States under the regulations OF
state laws The Federal Government conld
derive no such revenue from stamps as the
British Treasury secures from leases mort
cages conVeyances, bills of exchange, licenses
marine insurance. fees in courts OF justice mar
riare licenses and many other sources state
law would prohibit the imposition OF most OF
The stamp duties which are known in England
The United States Postofiice is not on sell
sustaining basis. and there is no Governments
telegram service. Land taxes and house ouuesl
would he as mpracticable source OF revenue
ss dividends on Nicaragua Canal when Is
not owned by the Government, ana III al human
proba ability will never he opened.
II a British Chancellor of the EXcnequer were
deprived altogether of the resources or income
taxation death duties the profits or the posta'
and telegraph services and other sources OF cur
rent receipts and were also restricted 10 mar
rov schedule of stamp duties and 70 sreatE
reduced system of internal taxation. he would
despair at once of maintaining free trade prlh-
cinles and fall back. Germany. Austrla-hun-
gary and the United States rave done, upon
the customs as the most convenient ana IN
only practicable method of raising large rev
enue for a confederacy Of States II IN the
rTreasurv exhibit which / have been consider
ing al sources Of revenue excluded by consul,
,ufjoDal law and the State system in the Cnlteo
states were to be stricken out. the national IN IN
come would he scaled down at least one-na.,
end NOT a free trader would he left in Cobdens
England l. 49, -