The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1897-05-26
TAxATlON-THE FUNDAMENTAL
QUESTION.
By Fredcric;z II. crundcn, Public LIBRA
rian, st. Louis.

By Fredcric;z IL. crundcn, Public LIBRA
rian, st. Louis.
Sydney Smith, believe, is credited
with the saying that there is nothing
, certain in life but death and taxes. #
Sydney Smith had studied the incidence
of taxation and become acquainted with
the arts Of the tax docger, he might
have questioned the inevitableness CT
taxes. However, the unavoidableness of
these two incidents Of life does not ce-
stroy our natural choice regarding the
guise ard manner of their coming. As
there are various opinions respecting
the most desirable mode Of death, SO
there is great divergence of opinion as
to the best system Of taxation
To the practical politician WITH q
budget to submit that method is prefer
able which plucks the geese SO as 'sto
get the greatest quantity Of feathers
with the least squawking." There are
politicians so practical as to prefer the
particular measure that promises them
in one form or another what the vulgar
call ''rake off, But the honest, con-
structive statesman and the unbiased
student Of economics agree that a sim
pie, straightforward demand upon the
citizen for his share toward the sup
port of the government is the fairest
and best method. They take issue with
the willy politician and hold that each
citizen should know how much lie is
paying, that he may be the more watch
full Of governmental expenditures. We
all condemn the present system By
which, as Miss Halstead strikingly puts
it, s.those who have much property are
allowed wholesale discount on their
taxes, while those who have little pay
a high retail price" AnSircone tax IS
not the ideal system, but all fair mind
ed persons must agree that any tax On
what man has is better than tax c'l
what he needs. 1t is certainly more
equitable that the man with $4,000 a
year should be taxed 2 per cent on ST.
900 than that his neighbor with.sl, 900
a year should pay 20 per cent tax OH
everything that he buys with that ST.
900, especially if half the extra cost OF
his necessities goes to enrich other men
and not to support the government.
Taxes may be roughly divided into
four general classes: First, taxes On
what a man has-on his possessions or
his income; second, taxes On what he
does-for example, merchants and man
ufacturers' licenses, etc.; third, taxes on
his wants, whether necessities or luxu-
ries, tariff and excise, and, finally, tax
Oh monopoly values.
Legislative Quacks.
Our legislative quacks have prepared
for us nauseous potion composed chief
ly Of the first three ingredients, sweet
ened with Just enough of the last to
keep the boys from throwing the whole
thing on to the ash pile. We make very
wry faces, but we swallow it, each try
ing to pick out as small a cup as posi-
BILE, and many, by means of false bot
toms ane colored glass, reducing the
quantity below the legal standard OF a
dose. Some of the older and sharper
boyshave succeeded in making the mas
ter believe that they are swallowing
doses of sulphur and treacle correspond
ing to their size, while in reality they
have, by threats Or trickery or cajolery,
forced their portions on to the little
bows, who are too innocent or too timid
to make an effective protest. These
great, cunning rogues make as wry faces
as the rest, while inwardly chuckllng
and congratulating themselves on the
good effects of taxation on the national
system.
Let us briefly consider these various
methods:
First.-The tax On property and IN
come. That looks fair. 1t seems but
right that men should pay according to
their ability to pay, and this method is
very popular The boys IN the primary
grades, who are manfully struggling
with their spoonfuls, suppose that the
big fellows in the sixth form are Sulp-
ing down goblcts for the benefit OF the
national health. Bat they're not. The
fact is, this plan is iinpracticable and
futile, except in the form Of properly
graded legacy dut~, which is likely to
receive general attention i'll the near III
ture.
There are also other objections which
will not take time to discuss.
Difficulties of Present 5icthod.
Sccond.-A tax on what 4 l..an does,
the tax paid By .hc manufacturer icr
the privilege OF making things for his
fellows or by the merchant for benefit
ing his ncighhors by exchanging their
products for those OF Other places and
countries. How impractica5lc 1T Is 10
apply such law fairly is illustrated by
the fact that ore rouse III st. Louis,
which is noted for It's honest returns,
held year or two ago, according to TIE
acccsso,'s books. o0C-ci9hth OF all the