The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1898-02-23

are to leave no taxes save such as in their
nature necessarily exclude concealment and
DrlDery, What tax Will remain? II we admit
the dlsgraeeful conclusion that the state of
pubic and private morals has become such
IN our country that the wealthy may not be
brought under the law and compelled to yield
IL reverence and obedience, have we not con-
fessed the failure of republican institutions?
Before the adoption of the constitution when
each state made its own tariff laws, the pow
er 10 levy lmposts was practically nullified by
the competition between the states. They I'M
derbid each other in the competition between
their ports. The solution was found in con-
fding the tax upon imports wholly to the
national government. In a measure the same
embarrassment is now being felt in the franz
several states. Real or simulated changes
OF residence are made from one state to
another, with view of finding the most
favorable tax condition, or the most pliable
assessors.
1t is not easy, however, to see how fed
eral control of these questions can be estab-
render such important powers to the national
government. 1t is more than questionable
whether New Jersey and Connecticut, for in
stance, could be Induced to forego the in
ducements which their tax laws, the ad
minfstration of them, may offer TO wealthy
New Workers.
semble convention Of tax commissioners
from all the states to discuss this intricate
and ex1gent problem. Possibly some general
principles might be agreed upon that would
remedy the Just complaints Of double taxa
ton, especially in the case of corporate prop
critics and securities.
Not a True Basis.
I do not believe that 1t is impossible so to
stir the consciences of our people, SO to
stimulate the independence and courage of
our assessors and of our courts and prosecu-
tors to secure fairly general enforce
ment of the personal property tax. l know
that men hesitate to call a neighbor to judg-
ment in this matter. We have too much
treated the matter of mans tax return as
personal matter. We have put his transac-
lions with the state on much the same level
with his transactions with his bank, but
that is not the true basis. Each citizen has a
personal interest, pecuniary interest, in the
tax return of his neighbor. We are members
OF great partnership, and 1t is the right of
each to know what every other member is
contributing to the partnership and what he
is taking from it. 1t is not private affair;
1t is a public concern Of the first Importance.
Perhaps there should be a general proc
lamation Of amnesty We should discard
these old notions, and, wiping the slate off,
proclaim tax renaissance. Every agency
that deals with public and social
questions should lend it's help. The grand
jury should be charged to investigate and to
indict the delinquents. Returns and assess
tiles in the law they must be remedied by
legislation, and not by the usurpation of the
individual.
l think we must assume that there are very
sent to the abolition of our personal prop
erty tax. AS a supplemental tax levied
within the requirements of equality and uni
formity, a succession or inheritance tax may
be well enough, If the state constitution per-
mits it; but the principle of progression,
higher rate for large estates, seems to me
to be inconsistent with that rule of proper
ton 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 assess
ments. Perhaps the state might declare and
maintain estoppel against the claim of
any or his heirs to property, the own
ership of which had been disclaimed in the
tax returns.
1t is not within the purpose Of this ad-
dress to propose in detail the needed reforms
in our tax laws, but rather to emphasize the
need and to suggest that our men of wealth
and the managers of our great corporations
should themselves come forward and take the
lead in these reforms; that they should not
only show a willingness, but a zeal, to bear
their full proportionate share Of all public
burdens. If they do not, the sense of in
jury is strong that ways will be found to
exact more than is equal. To do justice is
the best safeguard against injustice.