The record-union., 1898-02-23

| exist ndII SldVe anu nail Tree may De
paraphrased to-day by saying that this
country cannot continue to exist half
taxed and half free.
This sense of inequality breathes a
fierce and unmeasuring anger-creates
classes, intensifies social differences,
and makes men willing to pay their
debts in half dollars. The just sacred
ness of these money obligations, the
right of the holders to be paid in money
of full value, will be clearer to these
angry men if they see that these Sc
curites are paying fully their lawful
taxes.
There is the moral distinction be-
tween the act of putting one hand in mis-
neighbor's pocket and clandestinely alb
| stracting his pocketbook, and the
| fraudulently shifting of a debt that
owe to another?
IF there is not enough public virtue
| left in our communities to make tax
| frauds discreditable; if there is not
virility enough left in our laws and
in the administration of justice in our
courts to bring to punishment those
who defraud the State and their neigh
bors; if crimes of fraud may stalk un-
rebuked and unpunished in our streets
how long will it be until crimes of yio-
| lence make insecure the fortunes that
have refused to contribute ratably 10
the cost of maintaing social order?
| The failures which have accompa-
MED, in an increased ratio, the attempt
| to collect the personal property tax,
| have led many tax reforrners to favCr
| its total abolition, and the substitution
of other forms of taxation. The failure
of the wealthy holders of these intang-
| ible securities to pay their just pro-
| portion of the cost of government has
stimulated a demand for special forms
of taxation and for progressive taxa
| ton, with a view in some measure to
recoup to the community the losses
which are inflicted by evasive or fraud
ulent tax returns. These efforts should
| serve as a warning. The people will
not consent that this state of things
| shall be accepted as permanent condi-
| ton. If we are to leave no taxes save
| such as in their nature necessarily ex-
| clude concealment and bribery, what
tax will remain? If we admit the dis
graceful conclusion that the state CT
| public and private morals has become
| such in our country that the wealthy
may not be brought under the law and
| compelled to yield it reverence and
obedience, have we not confessed the
failure of republican institutions?
Before the adoption of the Constitu-
! ton, when each State made its own
tariff laws. the power to levy imposts
was practically nullified by the COM
petitions between the States. They
underbid each other in the competition
between their ports. The solution was
found in confding the tax upon imports
wholly to the National Government. In
a measure the same embarrassment is
now being felt in the framing and ad-
ministration of the tax laws of the
several States Real or simulated
| changes of residence are made from
one State to another. with a view of
finding the most favorable tax condition
or the most pliable Assessors.
1T is not easy however, to see how
a federal control Of these questions
can be established. The States are not
likely to surrender such important pow
ers to the National Government. 1t is
more than questionable whether New
Jersey and Connecticut, for instance,
could be induced to forego the induce
ments which their tax laws, or the ad-
ministration of them, may offer to
wealthy New Workers.
yet I think it would be quite well
to assemble a convention of Tax Com
missioners from all the States to dis
cuss this intricate and eXigent prob
lem. Possibly some general principles
might be agreed upon that would rem
edy the just complaints of double tax
alton, especially in the case Of COR
porate properties and securities.
II do not believe that it is impossible
SO TO stir the consciences of our peo-
pie. so to stimulate the independence
and courage of our Assessors, and Of
our courts and prosecutors as to secure
fairly general enforcement Of the
personal property tax. l know that
men hesitate to call a neighbor to
judgment in this matter. We have too
much treated the matter of a man S
tax return as a personal matter. We
have put his transactions with the State
on much the same level with his trans
actions with his bank but that is not
the true basis. Each citizen has a
personal interest, a pecuniary interest,
in the tax return of his neighbor. We
are members of a great partnership,
and ii is the right of each to know
what every other member is con-
tributing to the partnership, and what
he is taking from It, 1t is not a
private affair; 1t is a public concern of
the first Importance.
Perhaps there should be a. general
proclamation of amnesty and a fresh
start We should discard these old
notions, and wiping the slate off, pro-
claim a tax renaissance Every agency
that deals with public and social ques-
tions should lend it's help. The Grand
Jury should be charged to investigate
and to indict the delinquents Returns
and assessments must be honest. If
there are inequalities in the law. they
must be remedied by legislation. and
not by the usurpation of the individual.
Il think we must assume that there
are very few, If any. of our States pre-
pared to consent to the abolition of our
personal property tax AS a supple
mental tax, levied within the require
ments of equality and uniformity. a
succession or inheritance tax may be
we'll enough, If the State Constitution
permits it; but the principle of pro-
gression. a higher rate for large estates.
seems TO me to be inconsistent with that
rule Of proportion and equality which
should characterize all taxation. The
practical question, the one our people
must solve, and solve speedily, is the
enforcement of the personal property
tax and the equalization of real estate
assessments. Perhaps the State might
declare and maintain an estoppel
against the claim of any man or his
heirs to property, the ownership of
which had been disclaimed in the tax
returns.