The times. [volume] (Richmond, Va.) 1890-1903, 1900-01-24
WEDNESDAY. January "a, 1900.
The INCOME TAN,

we arc very much interested N the
statement which we recently mace III
these columns that the Legislature Oh
South Carolina has repealed the lacome
tax law. The income tax bill was IN
troduced into the Legislature as an
administration measure in January, 1887,
10 20 into effect January l. 1895. and was
passed after bitter fight in both houses.
The act provided that there should be
annually assessed, levied and collected
,,pon the gross profit and income received
during the calendar year by every citizen
of the State, whether said profit or IN
come be derived from property. tents, IN
tarest, dividends or salaries, or. from any
profession or trade or from any ether
source tax Of ! per cent. on such in
come over 5000 and up TO 5000; ~ per
cent. on the income from 5000 to $500:
per cent from $500 TO $4,000: 2h per
cent. from $4,000 to $4,000. anu 3 per cent.
on all incomes over $4,000.
Here is the graded income tax about
which so much has been said. This. as
1t will be seen, was not IAN equal and
uniform tax but q tax which bore
more heavily upon one class OF taxpayers
tl,ar, others. Persons whose incomes were
moro than $1,000. and less than s5,hOo.
were made to pay ono rate, persons
whose incomes We're more than $500
and less than $500. another rate; per-
sons whose incomes were more than $500
still another rate, and so on. The law
was communistic. 1t exempted one class
j of taxpayers, while it increased the rate
of other classes of taxpayers in propor--
ton as they were more enterprising, the
idea being TO exact u tax from the sue
cessful man which was out OF all proper
tion to the tax exacted from his less sue
cessful neighbor. This is just what the
advocates of national income tax law
are after. We have nc objection what
ever to the income tax, but where 1t is
proposed to depart from that cardinal
Democratic principle OF equal and uni
form taxation, and when 1t is proposed to
confiscate an undue portion of the rich
mans goods, simply because he is rich,
and to make him bear moro than his
just part of the public burden. we protest
and we denouncc all such efforts as I'M
democratic and communistic.
Now let us see how this graded income
tax operated in South Carolina. We are
told that the result in the first year,
when the law was new and there was
fear that its provisions would be en-
forced. were something more than 5000.
we are further Informed that the city of
Charleston paid more than one-half the
entire tax for the State, and still gave
but a small portion Of what was due
under the act. OF forty counties in the
ever OF income tax. while half a dozen
Others turned in less than $50. The law
could not be enforced because it was
class LAW. and unjust. and the Legislature
OF the State having discovered that the
law was u farce. repealed 1t.
Let us not be misunderstood. Our read
ers know that we have always opposed
class legislation. We are no champions
of the rich man per Sc. We have no toll
GRANGE for the tax-dodger, be he rich or
poor. We have lass tolerance for the
rich man than for the poor man who.
lodges the tax collector, and who. by;
dishones; returns. withholds from the
government that which Is justly due 1t.
We ask no special privileges Tor the rich
man. We insist that Ne make fair and
honest returns on his possessions. and
that he pay ar equal and uniform tax
on all that he has. As We have said, we
are quite willing that his income shall be
taxed as we'll. but when Il is proposed to
discriminate against any citizen because
he happens to have accumulated for
tune, We denounce all such efforts. and
We Insist that under the Constitution OF.
The United States and the State OF Viz
ssssnia all men are equal and must he
treated with equal justice. .
fss[-=-S---
a STEP BACKWARD.
If 1As Petersburg 1ndex-Appsal and the
>AraaEiaMsaSH4& as chs afll sa.A.