The citizen. (Frederick City, Md.) 1895-1923, 1902-06-13
Bears the Chief Burden of all
Indirect Taxation.
GETS LITTLE OR NO BENE
FIT.
His Own Implements, Cloth
ing and Other Necessaries
Raised in Price and no
Return Made to him
on What He
Sells.

The Philadelphia Record pub.
lished the following interesting
article by A. b. Farquhar a few
weeks ago. We give part of it this
week and will publish the balance
next week. 1t is a careful suming
up of a serious economic problem
of this day and one in which
nearly all our readers are in
terested:
1t is widely prevalent aSSump-
ton that the financial needs of
this country can only be met by
indirect taxes. That the citizen
would willingly contribute money
to support his Government if he
knew what he was paying, and
recognized the object for which
he paid it, is a suppoSitlon quite
generally dismissed az to fantastic
for practical craftsmanship. Ac-
cording to this reasoning the
more remote, the more obscure
the connection was made between
the money expended Ill admins
tiOn and the same money neceS-
sarily paid by the tax payer, the
more SPLENDID the triumph of
Statecratt,. And if the difficulty
of tracing that money from point
Of payment to point OF expendl-
ture can be brought to the point of
impossibility, the triumph is COM
plete.
Ii the theory just stated were
one which it was equally Ill our
power to accept or decline, we
might be permitted to find it open
10 criticism in several ways. We
might venture to suggest that 1t
undertakes the liberality of our
fellow citizens, whose disposition
to contribute in good causes is by
no means so Slight as 1t would
have us believe We might also
find that it undertakes their patrio
; tism, for those who have again
and again proved ready to risk
life itself in their country'S service
are not necessarily so parsimonl-
Gus of less precious possessions.
We might 90 on To SHOW that
that theory regards ignorance as
desirable and intelligence un
/ desirable in the taxpayer, tor 1t Is
evident that sufficient study OF
the subject TO show the true source
of the expended public money
/ would defeat the object i'll view.
We might prove how Incompatible
the theory is with economy, and
what an opportunity it gives for
prodigality Of the public resources.
We might end our examination
by detailed exposure OF the multi
fariouS corrupti0nS to which its
prevalence leads. But this is not
in our power: the theory against
which we would direct our cIiti,
ciSmS has become dominating
principal of our government, SO
that any attack upon it seems
almost dislOyality. Only re-
minlScence is preserved, i'll the
language of our appropriation
bills, Ola time when special public
grants were made from special
funds; the provision most favored
III these days, for payment "out
of any moneys in the Treasury
not otherwise appropriated, "
makes c0ncealment easy and
thoroughly successful. The ut
most care is taken, in taxes on
consumption, that some one other
than the consumer shall hand over
! the money to the Governments
collectors; the brewer, diStiller OF
tobacco manufactures for internal
taxes; the importer for external.
The consumers attention is called
away, his tax is concealed in the
cost of the article he buys, and
thus the requirements Ofthe theory
are Scrupuiously met.
MORE LIGHT NEEDED.
Although some suspicion of dis
loyalty, as already admitted at
tacheS to any reflection that may
be cast upon theory so thorough
ly incorporated with our institu-
tons as the one here discussed,
that it is the part of wise legis-
lat0r to keep the financial re-
latiOnS between administration
and taxpayer as effectually con
cealed and difficult of diSentan
| clement as possible. yet a candid
effort to let a little light into these
dark recesseS is not altogether
reasonable. For there is another
theory, not yet obsolete, that the
people are the rulers of this land;
and have the right to call upon
their agents for a full account of
their stewardship; and associated
with this is the equally respecta-
bic theory that a free republic,
governing itself, should be well
educated in all that pertains to
government. In the interest of