Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1901-03-12

lGaVeS individuals IN the same T6ld-
tive condition in which it finds them"
This is what Walker calls the leave
as-you-fnd-them" rule of taxation. He
considers historically what bases have
been taken for assessment, and notes
these four:
1. Contribution has been eXacted |
on the basis of realized wealth, COM
monty spoken of as capital.
Q. On the basis of annual income,
or revenue.
3. On the basis of faculty, or native
and acquired power of production.
4. On the basis of expenditure, or
the individual consumption of wealth.
These are the four historical bases
of taxation The following comments
on this classification are made prac-
tically in the language of Walker,
with view of showing how each con-
forms to the maxim that every tax
should leave individuals as it found
them, relatively.
Wealth is accumulated by savings out
to be taxed, it is saving, not produc-
of the state. Economically there can
eminent thus to draw its revenue on.
ly from that part of the produced
wealth of The community which is re-
served from Immediate expenditure
must be prejudicial The question al
so arises, where is the political or So
cial justice of such rule of contribu-
ton? If my income belongs to me, to
spend for my own comfort and gratifi-
cation without any reduction for the
uses of the state, why should ! lose
my right to any part of it because
save it? To tax realized wealth is to
punish men for not consuming their
earnings as they receive them. Yet
| it is eminently for the public interest
that men should save of their means
to increase the capital of the country.
Turning to revenue, it would seem,
on the first thought that a rule of
equitable contribution had been reach
ed. Yet the rule of contribution &C.
cording to revenue is subject to grave
| Impeachment.
Here are two men of equal natural
powers. One is active, energetic, in
dustrious; he tolls early and late and
realizes considerable revenue, on a
portion of which the state lays it's
hand. The other let's his natural pow
ers run to waste; trifies with life,
lounges, hunts, fishes, CANDLES, and is
content with bare and mean subsist-
ence. Was his duty to contribute to
/ the support of the state different in
1 kind or degree from that of the 9TH
err? If not, how has his idleness,
shiftlessness, worthlessness, forfeited
the states right to contribution from
him in proportion to his abilities? To
tax wealth instead of revenue is to put
a premium upon self-indulgence in the
expenditure of wealth for present en-
joyment; to tax revenue instead of
ability is to put premium upon self
Indulgence in the form of Incidence,
the waste of opportunities, and the
abuse of natural powers.
Walker reaches the conclusion that
Faculty, the power of production, CON
stitutes the only Theoretically just
basis of contribution: that men are
: bound to serve the state in the degree
in which they have the ability to serve
themselves.
Faculty is seen to be the true natur
al basis of taxation by considering 6
primitive community, where occupa
tions are few, realized wealth, or cap
ital, at minimum, and where the
members of the society are nearly OF
, a level and the wants of the state arr
few Suppose work of vital impor
E lance is required as the building of
dyke against flood, or the construction
of road or bridge for communication
= with neighboring settlements. TIL
q rule of contribution there and thel
: : would be that all able-bodied person
!. should turn out and each man work az
= cording to his faculties, in the exac
= way in which he could be the mos
: useful. No man would be hello eXemp
because he took no interest in tn
: work; he would not be allowed to es
I cape contribution because he was will
!. ing to give up his share of the benz
i fits to be derived; and among thos
. engaged in the work, higher orde
v of skill, or greater muscular powe
8 would make no difference in the tim
for which each was required to labo
This is Walkers ideal tax, and
g sets it out as the form to which a
Q primitive communities instinctivel
J. resort. 1t is a tax which, but fl
purely practical difficulties, would a
n ford a perfectly satisfactory measul
l. of the obligation of every citizen
x contribute to the support and defens
g of the state. 1t takes from every ma
IS according to his ability, and wou
: give to every man according to h
1T needs. This is the motto borne on tt
l. cover of the Cosmopolitan magazin
Ie and that is as far as the theory hi
j. yet been put in practice since powd
" and bullet superseded the bow and a
e. row.
al That Uncle Sam is something of
ID spendthrift is proven by the approp
rs atoms of the Fifty-siXth congress
~ amounting to $1,44O,062,545, or a lit
'e over two million dollars day. TT
a items of the total sum are as follow
rt Agriculture ...... :. ....$ 8601,9
IN Army ...... $50. $1,000. 229,955,7
ne Pensions -. $50. -. 290,490,4
ut Navy ............ 143,794,S
ct Diplomatic and consular -. 3,621,3
&c District of Columbia ..... 16,082,3
ID Fortifications 80. 14,747,6
Indians .......... ...... 17,784,2
Id Legislature, etc $50. 80. 4S,201,5
40 Military academy .....,. Labs
Mt Postoffice ............. -, 237, 420,9
On River and harbor .... >. 5000
sr- Sundry civil $3.50. ...... 127, 1873, o
~ 4fs,n nno N