The National tribune. [volume] (Washington, D.C.) 1877-1917, 1903-04-16

flee of all parties in interest: that is to
say, of all who receive continuous and
tangible benefits in return for such sacri-
flee.
DIRECT AND INDIRECT TAXES.
Taxes have been defined as direct, on
the assumption that such are finally paid
by those upon whom the assessment is
imposed and as indirect. because the lat
ter are collected back by him who adj
vances the sum. But the classes of i'm
posts which come under the one defini-
ton and the other have varied under the
explanations of different writers. Locke,
for example, insists that all burdens fall
ultimately on the land owner. The classi-
ficatiOn has some conveniences, although
it has little accuracy. In whatever form
revenue is collected, the payer will seek
to throw part, if not all, of the burden
upon some one else. In practice, taxes
upon real and personal property and upon
incomes and occupations are accounted
direct taxes: those imposed as license for
dealers in liquors and other commodities
and charges on articles of consumption
are accounted indirect taxes. We often
lind, however, that the taxes called direct
are those which are multiplied the great
est number Of times, and are farthest
removed from him upon whom the bur-
den of their payment ultimately falls.
When the Government undertakes the
exclusive performance of certain functions
for its citizens. and charges the persons
especially benefited certain sum, which
it fixes without reference. possibly, to the
value of the service to the person served,
or its cost, it. sometimes derives revenue
from an entirely distinct source. The
postal service is an excellent example Of
this source. The postage is the fee; the
Government charges two cents for for
warding a letter to the address. 1t may
not cost the Government one-tenth of that
sum, or it may cost 10 times that sum-
The person served might be willing to pay
100 times the postage charged, or he
might prefer to hire somebody else to for
ward it because it would be cheaper. But
the Government fixes its own price and
insists upon being allowed to perform the
service, and accomplishes its aim by re-
fusing to allow anyone to perform it more
cheap1y.
HOW TAXATION BEGAN IN AMERICA.
1t would be interesting to trace the his
tory of taxation among the nations of an
tiquity and to describe the various forms
and methods employed by existing Gov
ernments for procuring the revenues
necessary to their existence, but space for
bids. Especially curious were the policies
Of the Italian republics Of the middle
ages. They used the power of taxation
for revenue purposes TO give a prominence
to production and commerce which has
never been surpassed. Several of them re-
quired work at some trade or the pursuit
of some art as qualification for citizen
ship and holding office. To manufac-
turers of silk and wool were given GER
tain grades of nobility; everything was
done r., nncoura fnraipp oo,np,or.a
If history is philosophy teaching by ex-
ample, there is much significance in the
fact that the chronicles of American
revenue begin with the attempt of Brit
ish Parliament to collect stamp taxes in
the Colonies. 1t seemed expedient for
the home authorities to recoup some of
the money which the settlements across
the Atlantic were costing. Pitt, in his
notable reply to Grenvle, drew a sharp
lire between internal and external taxes.
and argued that customs duties might be
collected in the Colonies without offense.
Franklin, as agent for Pennsylvania, gave
expression to like suggestions. 1t is adj
mitted that, for n time, the Colonists
based their opposition wholly ON the nature
of the tax which was imposed But the
repeal of the stamp tax was followed by
the billeting of troops in Boston and New
York. whereby the friction was continued
and grew more intense.
The appointment of commissioners 20
collect import duties found the spirit Of
liberty aroused, and the protest, $40
taxation without representation" was he
foundation of union. In fact, owing 20
distance and to slowness of communica-
ton representation for the Colonies in the
British Parliament was impracticable.
Tie demands Of the Colonists were. there
fore, that Britain should not impose any
taxes upon them, but that any contribu-
tion to the General Government should
be conceded by the Colonial Legislatures
upon request from the Ministers in Lon
don. Radical principles were declared in
high places in those days. Pitt insisted
in Parliament that taxation was no part
of the governing power. but that money
must be conceded by the people. The
Colonists, perhaps. made no distinction
between kinds of taxes: they felt the
movements of independence, and the
grievance of the stamp tax brought their
spirit of freedom into action. Another
kind of burden at that time might have
served as well for organizing the tendency
to separation.
A CORNERSTONE OF THE UNION.
e e. Al.