The times. [volume] (Richmond, Va.) 1890-1903, 1897-01-16

the last IS certainly wanting, and w4ere
the spirit OF fraternity Is destroyed IL
is then but a scramble by fellow-ciu-
gems - opportunity 70 Cypress one and
another.
We shall always insist upon the great
est possible liberty and absolute equality
before the law as essential 10 the pTeser-
walton OF the spirit of fraternity, which
Is the surost bond Of peace between fell
low-citizens.
In his recent work, Democracy and
Liberty" Mr.. william Edward Hartpole
Lccky most admirably brings out the
principle OF equality before the law in
the matter of ,axation by passages from
Adam smith, and the great Fronchman,
Theirs. We have never seen it better
stated. He says:
adam Smith. in a woll-known pas
sage. has Land down the principle on
which. i'm strict equity, taxation should
be levied. The subjects OF every State
ought to contribute TO the support Of the
government as nearly as possible IN pro-
portion Of their respective abilities; that
is In proportion TO the revenue. which
they respectively enjoy under the pro-
lection Of the State. The expense of
government 10 the individuals of great
nation is like the expense Of manage
meut 10 the joint-tenants Of great es-
tate. who are AN obliged 10 contribute
in proportion to their respective inter-
csts in the estate
According to this principle. the man
with 1000 pounds a year should pay
ten times the taxes OF q man with 100
pounds a year. and the man with 10000
pounds a year ten times the taxes OF a
man with 1000 pounds a year. I'm the
words of Theirs Every kind Of revenue,
without exception. ought to contribute
10 the needs of the State, for all depend
upon 10 for their existence Every eXemp-
ton from taxation is an injustice.
The true principle. which was establish
Cd in 1852 is ihqt every man. without eN-
ccptiOn I'm proportion 10 what he gains
or what be possesses. should contribute.
To exempt labor IN order 10 strike prop
orty. or TO tax property IN cNorbiiaul
proportions would only be- 10 add new
iui0uity as great as that which was abol-
ished i'm l1s9. Society is a COM
uany of mutual insurance. in which each
man should pay the risk I'm proportion TO
the amount Of property insured. II DE has
insured "a house of the value Of 10000
francs Uhc rate being I per cent? he
owes 1000 francs 10 the company. u the
insured house is worth a million. he owes
10000 francs. Society is a COM
pany. in which each man has more or
less shares. and il is just that each should
pay Ga proportion to their number whe-
thcr they DE 10. or 100. or 1909, but all
ways according TO the same rate imposed
ON an There should De one rule for all,
neither more nor less. TO abandon this,
would De as ia merchant were 10 say TO
bis customers: You are richer than your
ncighb0r. and must. therefore. pay more
for the same goods 10 would only lead
to endless confusion. and open out bound
less incalculablc. possibilities OF arbi-
trary imposition
To was the revolt against the excessive
and uncquitable exemption Of 5000 IN
come from taxation, which accomplished
the defeat Of the income tax law, and
brought the dire sunerings which have
scourged our country so cruelty for three
years past. a Just and equal income tax
is one Of the best sources Of revenue
that can be devised for the support OF
Government. but a law which on its face
is intended to discriminate between citi-
zcns is an objectionable offence TO every
man who believes in the essential princi-
pies Of the freedom and equality Of al men
before the law. and was and should all
ways be resisted to the death.
The Populists in the Democratic party
in 1898 brought this trouble upon MS.
and 10 their charge should be laid the
woes We have endured.