The National tribune. [volume] (Washington, D.C.) 1877-1917, 1903-04-23


portion Of the Nations revenue have no
cause to complain of oppression.
This principle of taxing the superflui-
ties, the luXuries. even the vices, if We
may SO regard them. of a portion of the
people, is recognized in levying both in
ternal revenue and impOsts and customs
duties. In both cases rates should de-
pend upon the pecuniary wants of the
Government, and the nature of the arti-
cles imported or consumed. If the article
| is one of luxury, mainly consumed by the
rich. the tax or duty should be at high
er rate than upon an article in general
use. This principle is sometimes dis
puted, but it would seem that in a Repub-
lie Il Just discrimination ought to be made
in favor of the mlny rather than of the
few. On this principle all political parties
have acted. The rates of duty have been
higher on silks, satins. furS and the like
than on goods made of cotton, fax, hemp
or wool. and the Internal Revenue
schedules have, except IN the stress OF
war necessities, included little besides the
items of liquor and tobacco. the consump-
ton of which is almost wholly voluntary
and avOidablc.
1t is a curious and most significant fact,
whether we view it from an economic, san
itary or moral standpoint, that consumers
of liquors and tobacco have paid as taxes
into the United States Treasury since
1863. approximately five thousand millions
of dollars.
The Internal Revenue tax system is
thus made to accomplish incidental pur-
poses in addition to that of raising money
to support the Government. The O.eo-
margarine tax indirectly fosters the dairy
interest and prevents imposition in the
matter of foods. The taxes on, spirits,
fcrmented liquors and tobacco indirectly
reduce the consumption of these deleteri-
.us. Il al, h, tt.,,f1 hnt,
under wholesome restrictive regulations.
THE TARIFF ON LUXURIEs.
In levying our Customs duties the prin-
ciple of taxing luXuries at a much higher
rate than necessities is followed, in ohedi-
cnce to the general principle underlying all
taxation for National purposes above out
lined. The detailed statements herein
after given will show how large Il proper
ton of duties is propOrtiOnally paid by
imported articles OF class d." which are
largely the finer, cOstlier articles of foreign
manufacture. and by class e." which
are acknowledged luxuries, such as laces,
embroideries, feathers, perfumeries, jewels,
wines, silks, cigars, etc.
| Our wealthy people consume these arti-
cles almost exclusively, and since the
duties thereon are relatively n great deal
higher, while our men of wealth are com
parativcly few in number. the amount
contributed per capita by this class,
through the medium of the tariff is enor-
mOusly greater than that eXacted from
those who are less affluent or from the
wage-eaners of the country. The Win
ter importatOns for the fashionable
Spring trade in silks, laccs, flowers, fcath-
ers and fine millinery cause, annually,
very appreciable and highly appreciated
increment to the Customs revenues.
INCIDENTAL BENEFITS AND DANGERS OF
TARIFFS.
The adjustment OF Customs duties so
as to foster and protect domestic indus
tries, whether sHRh protection is inten-
tional or mcrelyginridental, has become so
universally recognized as necessary to the
prosperity of thu country as to have been
long since practically adopted as the
american SysRm.' General advance
ment has ever ffllDwed its adoption: i'm
mediate panic and ruin have usually
\ followed its abandonment. Thus the
necessary eyil'o 0f laying tax for Ma
tiOnal purposes has been converted into an
unmixed benefitsth through it's indirect aug
mentation of the National wealth.
But. unless suurded, the same agency
may work injury. The tendency since the
civil war in everyrbranch of industry has
been to consolidate operations. TO effect
| this. corporatiOnsZhIvc been created with
terms and privileges so favorable that
private enterprises cannot compete with
| them. This may ybe of benefit by reduc-
| ing the cost of production. but it also in
wolves danger of the combination of cor
| porations engaged'-in the same business
to advance prices and prevent competi-
| ton. thus constituting a monopoly con-
| trolling the market. This power in the
hands of the few is especially dangerous
when promoted by rates of duty on i'm
ported goods higher than are necessary to
| cover the difference in the cost of labor
here and abroad. When such conditions
occur. the monopoly becomes offensive.
Such combinations should he denounced and
punished by the laws of the United States
when they affect any matter within the
| jurisdiction of the United States When
ever the tendency Of monopoly is to
| prevent competition and advance prices
| for any article embraced in our tariff
| laws, the duty on such article should be
reduced or repealed.
THE STRENUOUS SIDE OF POLITICS AND
| POLICY.
| 1t is alleged that our only living ey
| President prefers hard times because it
| kills off the weak and the shiftless, and
| gives the strong and aggressive relatively
more elbow room. 1t is the science of
political economy upon which free trade
| is founded, which, to prove the law of
diminishing returns must periodically
plunge the world into warfare and famine.
However fascinating may be this theory
to the practical stock-raiser, psychologists
and philosophers see no lack of possible
success in another direction. AS the sun
always rises with the break of day, and
the rain always comes Mt the end of the
drouth. and the calm always follows the
storm, so must strenuosty in politics fol-
low n protracted period of weakness and
loOseness in public affairs, which tends in
creasingly TO throw opportunity. wealth,
power and authority into the hands of the
| few to the serious detriment of the many.
For some years past the process of or
ganiZation, concentration and cons0lida-
ton has been mostly along pecuniary and
selfish lines. each individual neglecting the
exercise of his own moral manhood for
the sake of Il mere promise of temporary
advantage over his fellows. until the many
are now discovering the futlity of such
a pursuit The result is that in every
trade and association the tendency has
been to eliminate those least disposed to
Weld until the tremendous combinations
and mergers of the last few years have
actually massed an array of public opin-
ion against the dangers which threaten the
country from excessive Capitalization
The vast majority Of citizens are to-day