The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1901-02-22
CALM VIEW

have not given he question sufncient
attention to venture to say definitely
as 10 the advisability of an inheritance
tax for North Carolina, What has been
found excellent in results in other
states, and has been approved of by
abe and discreet lawyers. writers and
legislators may be found well adapted
to the wants of our own state. But be
this as it may, the paper of Represen-
tatiye NJ. S. willard. of this city, in the
Raleigh News-Observer is ample in CT
tations and forceful in the presentation
of a question that should appeal to
the understanding of intelligent law
maker and intelligent voters 1t is In
fact an impressive argument In behalr
of a better system OF taxation He
shows thai the law is constitutional, so
no good objection to it can hold on that
score. The inheritance tax is specially
for the states. The general government
for good reasons avoids its enforce
ment. Mr. Willard says that so far
as I have been able TO learn 1t Is uni
versally conceded that taxes OF this
sort are strictly appropriate to raise
revenue for state purposes. for the chle1
reason that all matters pertaining TO
the disposition OF property are unques-
sionably under immediate control of the
state. A few years ago an able COM
mittee of the Bar Association OF the
state Of Illinois made a report on the
Law governing inherftances and in thelr
report had this to say: Cpage DID: AS
To whether the disposition OF property
upon the death of the owner was with
in the control of the legislative power
of the state. it should be said that
there never was a time in the history
of the law when such disposition was
not regulated by the state. No state
as far as known. nae seen fit to impose
an constitutional restriction upon the
exercise of this power
Those who would understand the ma
sIre and benefits of this tax would De
v,se TO consult the paper by Mr.. Will
lard. He has evidently given 1t a pa
fient and extended examination ana Is
ACQUAINTED with the authorities. lie
quotes, for instance. from the tax COM
missioner Of Maryland. to this erect
which we reproduce for the beneht OF
our readers:
..Tbe inheritance tax was first i'm
Desed i'm 1S45. All estates transferred
bv deed. or by any kind of a grant IN
tended TO AXE effect after the death Oh
the grantor, are subject to q tax OF 2Hs
NO. cent on every hundred dollars OF
rIao, vaIue. This tax is one OF
<be s1rest and most satisfactory taxes
IN use. Estates must be registered al
the ,ecorder'S office. and the value must
he APPRAISED for the ordinary purposes
of settlement. The tax thus becomes
inevitable: a careful n unprejudlceo
valuation is secured. and collecloh
through the administrator is made GER
Gain"
That it would apply we'll to the pres
emit conditions in North Carolina MI
willard is we'll persuaded. What Is
good for Georgia or Maryland or many
northern states nay be found as wei
ADAPTED to North Carolina now and In
the future. We make but one more
citation from our representative who Is
so we'll up in practical legislation bear
ing upon sources of taxation. He says;
1T seems to me we have sufficiently
C0nSl00lSu ILLS NoN -
general application and should consider
If in its practical application to Nortf
Carolina. Every one who has given tins
matter thought the Iact ina
one of the great defects In our tax sys'
tenn is tina an immense amount OF per
sonal property is never placed on tht
tax lists, ANY law which can do any
thing towards accomplishing this is de
sirable. n able Tux commission 81
the state of Wisconsin in making Its re
port %. 121) declared that they recon-.
mended an inheritance tax as a partla
substitute which as a tax burden, wouio
rest without shifting. upon tansl
property not reached under presen'
methods, more than upon any otnei
property. It would thus supplement
the present system in the very feature
wherein it is mos insufficient
Talking with a gentleman of excel
tent sense and good information on yes
perGay, he saiG that II the taxes were
properly collected there would be no
trouble as to the suficiency OF revenue
1t is true. The people do not as a whole
deal fairly with the state. Taxes are
not duly given in. A part pay all they
.ourlt to pay, but more than half with
hold. eyade, and shift their ride on
0In8IS. WIliIOul OPpASSS~OAs
partially or favor. there is enough Oh
property of all kinds. and such re-
sources as should be taxed. in North
Caroline to raise all that is really need
ed under a judicfous economy q
wise administration. If Mr.. WIZARDS
man for an inheritance tax will DC
what ne thinks it will do. and what II
mas accomplished in otner states. ther
why shall North Carolina try IT, ro'
ne contends. and with much or force
and with extended information, tina
such q tax could be made "a safet!
valve in the tax system" for North Car
china, and that the returns would %
sufficient to Tighten appreciably tn
heavy load of resressive taxation"
Let IL be borne in mind. that h out
look now is for great taxation and TO
more issuing Of bonds perhaps. Tn