The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1898-02-23
OBLIGATIONS OF WEALTH.
M.President Harrison's Address Ia
Chicago.
DANGERS OF EVASION OF PERSON
AL PROPERTY TAX.

The Theme of the Address Before the
Union League Club-Wealth Should b.
Required To Pay a Proportional Par
of What Is Required for the supper
of the Nation.
Chicago, February %. -Ex-Presiden1
Harrison spoke today at the Auditorium
at the central meeting Of the annual cele
bration of the Union League club, In hon
or of Washington.
All the historical and civil societies
of the city were fully represented
Among the distinguished guests OF the
Union League club present at the meet
ing were DR.. John NJ. Finley, president
of Knox college: Gen. John M. Palmer,
Major General John B. Borke, Former
[Govsrnor :. Richard G.. Ogelsbes and
/ Charles Emory Smith of Philadelphia.
Ex-President Harrison took for his sub
ieot, obligations of Wealth." He said:
SIN choosing for my theme The OBJ IL
cations of Wealth Lam not wrestling this
anniversary from its legitimate use. We
do not need to forget-indeed, we cannot
forget Washington, when we reflect upon
our obligations to the state. His life
teaches no lesson more strongly than that
| the citizen is under obligation to serve
the state; never to shirk his full share OF
burden and labor and sacrifice, but rath-
er to do more
"The special purpose of my address
today is to press home this thought upon
the prosperous, well-to-do people of our
community and especially of our great
cities; that one of the conditions of the
security of wealth, Is proportlonate and
full contribution to the expenses OF the
state and local governments. 1t is not
only wrong, but it " unsafe, to make q
| show in our homes and on the street that
is not made in the tax returns.
Equality is the golden thread that
runs all through the fabric of our civil
institutions-the dominating note in the
swelling symphony of liberty. Equality,
not of conditions, not of natural endow-
ment, but of rights, is the foundation
stone of our governmental structure. And
as. a oorollary, necessary and imperative,
to this doctrine of an equality of right. Is
the doctrine of a proportionate and rata
BILE contribution to the cost Of administer
ing the government. The duty of the
state to protect life. liberty and property
is conditioned upon fair contribution to
the cost of governments. A full and non-
scentious discharge Of that duty by the
citizen is one of the tests Of good citizen
SNIP IL Of0uC uAdU 0auy 40 - ~~tOANA Wv
linquency, an unpatriotic act.
eff we do not hold by this rule of pro-
portion, which think is an essential
part of the definition of taxes, then every
thing becomes subject to the whlm OF the
legislature. The whole revenue of q state
may be derived from contributions exact
ed from q very small minority of it's popu-
lation, 1.-THE majority going free. 10 allow
such system is not only to rob the
minority thus unduly burdened, but is
to rob the state of that which Is essential
to its healthy existence, ..and indeed to the
life of Republican institutions. Honesty
ard carefulness in public expenditure
will have no eHectlve watcners: Inc
watch of the minority will be Intellectual
and the majority will be careless as to
the use of funds, to the accumulation OF
which it has not contributed.
"Eor very many years an opinion has
been prevalent that the great bulk of the
personal property Of the states, especially
of the class denoplinateG securities in
Guiding stocks, bonds, notes. mortgages
and such like, has escaped taxation. With
q very few exceptions the great fortunes
in this country are invested in such Sc
curities. The delinquency appears to be
located largely in our great cities. Re
cent Investigations Of students of politi-
cal science. and recent tables prepared by
state officials, have disclosed an appaH-
Ing LILO IVA cCOAho
to havs been progressing until, In some
of our great centres of population and
wealth, these forms Of personal property
seem to have been almost eliminated from
the tax list.
SIN New York state the proportion of
personal property assessed for taxation is
only about. IL per cens OF the total amount
of property taxed. Yet Controller Roberts
of that state expresses the opinion that
the taxable personal property owned IN
the state is at least equal to the amount
of real estate. Illinois and many other
states present the same condition, differ
ing only in degree.
sit is easy to see how this oHense
against patriotism has grown to such
equality is injustice has promoted 1t. One
man sees that his neighbor is not making
a conscientious tax return, and that II ne
returns his property honestly he Will nay
isproportionately. The result is that
his conscience finds salve in the saying
Everybody does it.
4 at is probably also true that under the
tax laws of many of our states double
taxation results, and tax payers take 1t
upon themselves to remedy this defect In
the law, not by the methods prescribed
in the constitution, but by leaving Oh
from their tax returns such stocks ana
securities as they suppose to be taxed IN
OGner SUaUeS
''The most serious aspect of this state
of things is the injury which results to
those who practice these fraudulent evas-
ions. The man who is robbed has not
lost his character or self-respect; but the
other man has lost both. Taxes are a
debJ of the highest obligation, and no
casualist can draw sound moral dlst1nc-
ton between the man who hides his
property or makes a false return in order
to escape the payment of his debt to the
state, and the man who conceals his prop
erty from his private creditors. Nor
should it be more difficult to follow the
defaulter in the one case than in the
other. If our taxes were farmed out to An
individual or to a corporation they would
be collected as fully as private debfs are
now collected. There would be vigilant
and unrelenting pursuit. The civil and
criminal processes of the law would be
invoked eth effect, just as they We're
against fraudulent debtors under the
bankrupt law.
EVery woman who is