The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1898-03-29
The PEOPLES PLATFORM.
Taxation: Direct and IndireCt-The Ben
fit and the Evil Of the Tariff FAX.
Q

OIL RONEIlulcLgR duO AOA POOAAS "RAO
ments. In our republic where the peo-
pie are sovereign and have equal rights,
the first element in taxation is that OF
equity.
This equality of tax on the people
does not imply that all shall be tsxed
equally, according to number, but
equally, according to ability to pay
that is ability as to amount of prop
erty held by each person.
Without going into a long discus
sion on taxation in all it's minutia, it is
more my purpose to hold up to the
view of the reader its fundamental
principles and show how they have
operated for evil and at the same time
show how proposed fundamental re-
forms of these principles will be bene,
fetal to the people.
Taxation is of two kinds, viz direct
and indirect.
Direct taxation is that in which the
people are taxed so much per capita,
called a poll tex or their property val
ued and a certain per cent. assessed
against it. The revenue from these
sources is for State, county and town
purposes and for public schools.
Indirect tax alton is an assessment
tax imposed on products Of other Dun
tries imported to our country for sale
to our people and although first paid
by the importer, it is finally paid by
the consumers of the goods imported.
Also all taxes assessed upon the manu-
facture of drinks, tobacco or goods Of
any kind or licences upon any occu-
patton is a tax or burden indirectly
paid by those who consume such goods
or who employ the services of licensed
persons.
A more complete analysis of taxa
ton and revenue is possible, but not
necessary to a full comprehension Of
the PRINCIPLES involved in our tax laws.
The revenue for National govern.
ment purposes is raised by Indirect
tax except the income tax when it was
in force.
The revenue for State, county and
municipal uses is mainly raised by di.
rect tax.
By the direct tax every citizen knows
what he pays and many know what
his neighbor pays, because it is either
a poll tax or a certain per cent. on the
valuation OF his property both of
which are open to public view. By the
indirect tax, it is almost impossible for
a citlzen to know how much he pave
or hoR much his neighbor pays.
II considering the indirect mode Of
tax, We may illustrate, and take for
example the duty on wooden and cot.
ton goods Without specific reference
to tae tariff schedule, let US suppose
the import duty on wooden and cot
ton goods amounts on an average to
33t Der cent. advalorem, which is nearly
Correct. II Is no matter how many
hands the goods pass through, the last
merchant collects this 33B per cent.
from the person who buys to consume;
in other words, the consumer, being
the iasS purchaser, pays the tariff 5ex
The purpose of this tariff tax is, first,
toprovide a revenue for support of the
National government, and, second, to
protect industrial people in the United
States from hurtful competition with
foreign industry, which lRbors under
very diff rent circumstances from that
Of own.
TINS is all right, provided the means
used accomplish the desired end.
The 33t per cent on wool and cotton
goods will fully represent the prinoi-
pie involved in all tariff duties, and, in
a great degree, show the results &C
complished. This import duty being
paid into the United States Treasury,
of course answers the wants Of gov.
eminent expense, 80 far as it goes, but
we must remember that it ia paid in
there indirectly by those who wear out
out the goods and they are largely the
industrial people OF manual labCrers of
the Nation. This tax, therefore, is
not paid from the wealth of the people
in equity, proportionally, as compared
with the amount Of riches owned by
the people.
It 10 a discrimination that constitutes
a burden upon industry, and to that
extent increases the accumulation of
aggregated wealth, or, ia short, it pro-
NOTES ne luxuries of the rich, while it
absolutely a0sorbs a portion of the
food and clothing Of the poor.
The amount OF this protection" de
rived from all import duties l may
place at $500, 900, 600 annum