The times. [volume] (Washington [D.C.]) 1897-1901, 1900-02-11

The second session Of the conference OF
women single-taXers was held at schmidt's
Han. $40 Ninth Street. yesterday morning.
the features being an address by Miss Ger
trude COLES. OF New York: a speech by
Judge ]. L. McCrcery, of this city. and the
discussion of plans for the organization Of
a national association OF women single
takers The purpose of the national or
ganization is ITO study the science OF gov
eminent and to teach the justice of defray
ing expenses by a tax on land values. and
il was upon this subject that Judge Nc
Creery spoke before the conference. lie
went deep into the single-taN theory. bring
ing out many new points of the question,
and his talk was enthusiastically received
by the delegates assembled.
Taxation. Direct or Indirect. was the
title of the address delivered by Miss
COLES. II showed careful thought and
proved to be a strong argument in favor OF
the theory which the conference is en-
deavoring to promote.
THE subject of taxation, said Inc
speaker. lis one that appeals directly TO
the individual at large-is one TO AFFECT
most strongly his health and happiness.
Whether conscious or unconscious oil the
fact it is to the majority a matter OF lie
and death, and to all motive either for in
SEPARATION or injury. Yet 1t is subject
considered by very few.
"Of course. the private needs OF an IN
dividual cannot call for taxation, but his
needs in common with others do, And mus
a fund raised from given number by tax
alton must be returned in Dement'S not
alone to part of that number. but to each
man in proportion to what he was as
sessed
The necessity for taxation should not
alone be seen. but a taxation which is per-
fectly equitable and just TO every man,
and. knowing the perfect state exists, all
energies should be bent in search of II.
Direct taxes" continued the speaker.
ARE those which must be paid personally
by the individual or whom they are as
sessed and cannot by him be shifted to the
shoulders of another. As soon as they are
shifted they cease 10 become direct. and
this is an important distinction winch IL
apt TO be overlooked.
Indirect taxes are always collected in
directly by the imposition OF an imper-
sonal tax on goods and can be and always
are shifted from the shoulders of those
first paying for them TO the individual who,
in the end consumes the goods. In briefer
words. taxes that are paid directly to the
Government by the consumer of the goods
taxed are direct When duty is collected
on goods destined for the market the tax
is indirect for the reason that the person
who pays for it Immediately adds to 1t The
price already placed upon these goods. ana
in selling charges his customer Just SO
much in addition. Should the customer
sell he will pass on the tax to his Gus
toners in turn and thus the man who
al he
taxed in reality.
In summing UP the arguments Tor ana
against direct and indirect taxation con-
tiuued Miss COLES. I'VE must not forget to
examine the claims Of those who say that
8 mixture is a good thing"
The speaker explained that if either d.
rect or indirect taxation methods were
proven 10 be injurious then the argument
for mixed tayation-falls TO the ground.
..rhe chief argument against direct tax
ation.' she said, land in favor Of the in
direct method. is that an indirect tax is
more easily collected, the people not feel
ing the burden of it 50 heavily. There are
so many men who will tell you that they
are not taxed. forgetting, or perhaps, not
being able TO comprehend. that almost
everything they eat or wear is heavily
taxed. Now. the fact is that instead OF
Paving less taxes through indirect assess
ment. they pay mere.
"a minor does not bother himself with
the management of his financial affairs, but
when ne comes to mans estate he sees that
his expenditures do not exceed his receipts.
But what do men do a. members of a
community? They become as children,
willing TO hand over TO others the keeping
of the public fund without holding them
strictly TO account. eager TO escape the
task under direct taxation, Of overseeing
The books a task which Indirect taxation
makes well nigh impossible.
There is but one thing on which taxa
ton can never be shifted, and must there
fore always be direct And that is land.
IApplauso.l
"Direct taxes are articles OF wealth, -
resumed the speaker. which include
everything produced by labor from land.
but not land itself--while not SO harmful
as indirect taxation. which tends to satisfy
the morals Of goyernment-are yet harm
full for they imply that il is sn offence to
the community TO produce wealth, and that
such production must therefore be fined.
And this taxation has all the effect OF a
fine for IL lessons the wealth produced.
We put a tax on kilograms and fewer tel
cgrams are sent There must be greater
necessity for sending one. Place tax Oh
anything produced by labor. and it becomes
harder for some and beyond the means Of
Others TO keep 1t for their use. Taxes en-
any kind OF improvement are all included
in the category. Thus the tax on improve
nents causes many to sell and go without
while the tax falls on the shoulders of the
man who stands in most necessity Of the
use OF the property improved
Miss COLES continued along these lines,
analyZing the various forms of taxation and
advancing arguments in support Of single
tax. At the conclusion OF her talk she was
given an ovation.
The out-of-town delegates who are al
tending the conference are as follows
Mrs. ]. s. Crosby President of the Man
haitian Single Tax Club. of New York: Miss
Christine Ross. of the New York State
Single Tax League; Mrs. William Nc
Cracken, New York: Miss Gertrude COLES
New York: Mr. Mary Hussey, Miss Phil
brook. and Dr. DeFiart. New Jersey; Mis-
Catherine Musson. Philadelphia; Miss Cur.
RE. New York: Miss Bessie pwycr Texas
and Miss Helen Mitchell Kansas.
At tomorrow mornings session a vote
on the constitution OF the proposed national
association will be taken after which the
delegates will proceed 10 an election OF Off
GERS. The most popular candidates for tht
presidency are Mrs. John ID. Crosby ans
Miss Catherine Musson. Miss Munroe
Treasurer OF the local Womsn's Single TsJ
Club, will probably be elected to the Office
OF treasurer. The corresponding secretary
ship will fall TO either Miss Mitchell OF
Miss Ross. Miss Currie will run a clos.
race with Miss Metcalf for the Office OF re-
cording secretary. II h expected that IN,
first vice president Will be MISS Dwyer.
The delegates will be entertained at The
home OF the Misses Mitchell, 500 Maryland
Avenue, tomorrow afternoon.