The times., 1897-09-20
No System just OF Moral That
Taxes Labor-"Protect Legis-
lation LIS Government PartiaIism
Cleveland and the Assessor-
asSiDgIe Tux" the Solution.

the things that are Gods Whatever they
owed Co the government in control they
should be careful to pay.
The old notion of the divine right of
kings is pretty well exploded. Emperor
william is about the only representative
of the old refine that has the combina-
ton of ignorance and audacity requisite
TO it's assertion. But the divine righ-
of government to be was never ruore in
tcIiigently asserted or defended than now.
We are coming 10 see more clearly that
government not any particular form OF
government, for this must depend upon
the character and extent of human deyel-
opTnent but government per Sc, is of
divine urdainment, in the same sense in
which family, school and church are
They are al the normal and nece ssary
outcome Of the nature of man az a social,
intellectual moral and religious being
The pI9alem which modern society has
10 solve ia the respect OF material sup
port OF governments is. How 10 distribute
the burden Il support equita bly,, and how
70 secure tins support with the greatest
degree of certaiaty, economy and con
Yenicnce.'
The first consideration in any proposed
system cG taxation should be justice or
equity. Adam Smith says the subjects Of
every State ought to contribute coward
the support of IT. government as nearly as
possible in proportion To their respective
abilities. that is, In proportion to the
revenue which they respectively enjoy
under the protection Of the State.
This of course, assumes on the part Of
the State equality Of protection toward
all its subjects, an assumption, gnfCr
tunately, which has no basis in fact under
any existing government.
''Of two n4en who have equal wealth, and
therefore equal ability TO contribute, one
may have won his wealth by honora BILE, be
cause useful, effort in the service of his
kind. while the other has come into pos
session of his by legislation or old laws
relating to property rights, which give
him. and others Of his class, a special ad
vantage over their fellows. All that comes
TO any individuals by reason of this special
advantage. and not as the result of their
own legitimately applied Intelligence and
effort. belongs OF right TO the community
hy which il has been created and from
Which it has wTonglully been taken.
Men who have been enriched hy legis-
IauiOn securing them in possession OF pub
&c franchises which give them the legal
right to tax the Community. far beyond the
value OF The service they render, have no
moral right to any rau of the revenue thus
acquired. The government in such cases
favors them by allowing them to lay 4
private tax un the general public, and
asks ia return only small per cent Of the
plumber ttrus secured, while the general
49,
nous private tax, is sun obliged to con
tribute to the general revenue.
so with those who hold large land pos
sessions. Increase in population and
growth OF business activity augment the
value OF their possessions. But this in
crease is due 10 Them only DIS members
Of the community. and in the degree in
which thrir activity has promoted its
growth. At the very most any special
share To which this activity may entitle
them is exceedingly small in comparison
with that which all Others have contrib
uted, and SO the community as q whole
is justly entitled to the bulk of this In
| crease. Where It allows the individual
TO appropriate the whole Of this unearned
increment, and only asks of hinl the same
percentage of tax that it lays upon the
products OF others toll, it is guilty oi
inexcusabIe favoritisIn-
''The same principle holds in regard Il
/ all protective legislation, In so Z ar as
this gives protection to a class which. ii
does not extend to all. If it could be
shown that protection Of the manufa actureT
| and produ is also protection OF the useI
! and consumer, ii might diminish, at least
| the grounds for charging inequality on the
protective system; but until tilatis shown
we must hold that all protective legisla-
ton involves in practtCe governmental par
/ tialIsm.
Then again in so far as governments
| legalize or permit the accumulation OF
/ wealth By forms of activity which tend
10 discourage legitimate industry, which
are wholly speculative, it gives most
unfair advantage to the INSCRIPTIONS
| and vicious. We see then that system
/ OF taxation may draw from men in exact
proportion to their revenue, and yet bt
far from conforming to that ideal o,
justice and equity TO which We wish &
attain.
Ideal justice may be, and doubtless is
unattainable in a progressive society,
but we can certainly get a little closer
to it than We have vet attained.
''one of 0uT city papers called attention
the other day to the fact that our late
| President, Mr.. Cleveland, who was knowr
to be worth over So ,o0o 600 in taxable
| property, swore to the correctness of
returns that made him worth only $500 :
600. When men whose affairs have been
so long 10 the public eye, and Of whose
wealth so many have knowledge, can
] thus easily eyade payment ON four-fifths
or nine-Uenths OF their property, is it not
absurd 60 expect any better results from
! tile avefa re man of means.
"A great variety of schemes have been
suggested. of which have been adopted
in some counties with more or less bene-
| fit to the general veal.
"A graduated income tax is d fayorjte
device with many for equalizing burdens
but the objections to this are so many
aud serious that we cannot hope for much
from this quarter.
a succession tax has been adopted in
many States. the percentage being grad.
uated by the amount Of the estate. This
serves 30 return 10 the general treasurv
some portion Of the millions, the yreate,
part or whith ought never have been al,
lowed To accumulate in private hands, but
it stops far snort OF what Justice requires
The most equitable system for distrlbut-
ing the burden of Governmental support
under the existing industrial regime Is
that suggested by Patrick Edward Dove
in work entitled, THE Theory Of
Human Progress published In 1850. He
proposed to make the rent Of the soil