New-York tribune., 1902-10-27

a, business on the Continent in America or IN
,,s United Kingdom. These irregularities in
Sssling with foreigners could be illustrated by
.,nv other striking instances. One district is
.,vorked" more thoroughly than another in ac-
.,-aance with the relative zeal az the surveyors
:, making a record for efficiency.
The foreigner moreover. is not habituated
&c many Englishmen of moderate means are
.,,ber 10 the employment Of solicitors in the
engagement of private affairs or TO painstak-
,,r processes Of bookkeeping requisite for seal
,,e down the payments Of income taxation. The
,reparation Of an English return for income is
einarily iutrusted 10 solicitors or practical &C
countants who understand the law and take
,,u advantage Of the provisions for exemption
,bose who undertake the work themselves are
,7yariably confused by the legal requirements
and end by paying a larger tax than can be
.ustly assessed. Some Of the most experienced
men in the internal revenue service frankly ad-
,,it that the surplus revenues drawn from tax
nsvers who do not understand the law more
.ban counterbalance the deficiencies caused by
deliberate evasion and fraud; but that Is m
eouivocal tribute both 10 the intricate system
,tself and TO the self-interested methods by
which Il is administered by assessors and SUI
,evors eager 10 he accounted efficient work
ers" that is 10 say. ''bleeders." There is. for
\
pended in earning income is not taxable The
applications Of this principle are innumera bic.
and professional men, tradesmen and merchants
take full advantage Of Them in whiting down
their returns. Travelling expenses. carfares.
stationery, postage. luncheons, dinners. tips,
commissions and many other minor disburse-
ments carefully recorded under the head of
petit cash. and are added up and deducted
hy professional men when an income return is
made All legitimate office expenses are also
included, and whenever there is occupation
carried IN residence two-thirds Of the rent
and taxes can be deducted. The income tax is
an institution Of long standing. and Englishmen
who are willing take the trouble 10 consult
solicitors or practical accountants. and then to
keep detailed accounts Of their business. can
materially reduce their liabilities for taxation
Foreigners unacquainted with the details Of the
system are Unprepared TO meet the assessors
and Surveyors and are ordinarily overtaNed.
They are comparatively easy game for practical
workers" who begin in a rule Of thumb way
by assuming that 2 house rent must be one
teuth Of the gross income, AID end by expressing
6eep sympathy for the Anglo Saxon Uitlander
sn England.
Half q century ago free traders We're accus-
toned 10 Justify the income tax trustWor
thy means Of national defence in time of war
ana q necessary eNped.ent for uniettering com
rnerce ara cheapening the cost Of living. These
arguments are no longer used. When thirty cents
our OF every five dollars earned can be appro-
priated for the nation II IS idle 10 attempt 10
convince income taxpayers that anything is
cheap in England or that free trade is bless
ing with estate and succession duties on the
highest scale ever known. and with a shilling
income tax a foregonc conclusion for long
period the proportions between direct and in
direct taxation have been thrown permanently
out OF balance and the whole fsca! system is in
need Of revision. Useful as income taxation
has been as q resource for paying war bills,
sts continuous enforcement IN time Of peace AZ
oppressive rates and by inquisitorial methods
has become an intolerable burden. An Ameri-
can free trader only needs 10 take an English
house for a few years ana 10 submit 10 this
sweating process with all its indignities. and he
WIN become a protectionist for life.
J. y T.