The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1904-10-14
FRIDAY. OCTOBER "A, 1904.
The Principle Of Taxation.

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The Principle Of Taxation.
3,rhe independent Just received contains IN
~ article from the pen Of Dr. i s''las :.
u s,ya,,ow. nominee OF the Prohibition par
NV ~ for the presidency, in which which, ne sas :
among other things that "taxat' ' ai"a'
5.$ ,,,,r,,,es protection The independent ~
!, torial article ridieules this STATE
nan. md calls DR.. Swallows afternoon
-. fac.; That .in one memorable PERIOD,
not to mention other instances ny g
,nation OF state banks was sup,ec'eu
4 taxation. not for the purpose % y -
1ecting it. but with the deliberate anu
avnwed intent to destroy 1t and me- me az.
etrnc.ion was successfully achieved
Mr.. Sherman. who was author OF 'he
a Mi, imposing a tax of 10 per cent. on the
HI fas circulation Of State banks. Afterwards 't
n 1.oasted that the object OF this tax We" Was
not to raise revenue. but to prevent stare
banks from issuing circulation. Inc eus-
& ;or Of the Independent might also nave
said that the tariff tax is levied IN some
f instances for the same purpose tnat IS
10 say as prohibi;ive measure. II IS
81 ,r,,a sthat In one sense the tariff tax
..;1nplies protection" but the protection
~ far he benefit of the manufacturers
4 II. whose interest the tax is imposed ana %
Il not. as DR. Swallow means. Cor ne pro-
8 lection Of those who pay the tax Tarifi
taxes may be SO high as to; prohibit in1-5
( ports. In which case no revenue Would
\ IL derived from that source.
70 But the principle for which DR.. Swallow
contends is right, and cannot be sue
cessf,Illy rid;cuied. According 10 DEM
! ocratic principles taxes are imposed for
the purpose Of rising revenue 10 de-
4 fras the EXPENSES OF government
economically administered and Tor no
7 osier purpose. I is the most dangerous
power that the government Yields and
y If The power is used for any other pur-
4 pose than that Of raising revenue at is !
\ a asurpation and an outrage Demo
c.,scy revcl.s al ,lc term tribute, and
therefore ii IS opposed to the Republic
can tariff, which enables its beneficsaries
10 extors tribute from the people against
y ,isesr wil.. The direction which ali con-
stit,1sinnal struggles 70 cleanse taxation
4 nom injustice have taken" says writer
on this subject, has been that OF self
taxation, the community as whole de-
ciding on what. it ,seaui'es 10 take from
tho Individual members for the PUBLIC.
service. Tile accomplishment Of this has
been the chief object Of all the strus-
giles which have made q free Constitu-
ton for the English races, There were
old feudal dues which The moGarchs had
81 the power of exacting; but when these
we're insufficient for their ambitious pro-
81 jects, they had to ask Parliament for
& ii supply, and Parliament generally took
the opportunity Of granting it to demand
redress of grievances, which came thus
10 be fundamental constitutional doc
& trne, that no tax can be levied save
by the consent Of the representatives of
the people who have 10 pay it. The CON
s,tltu7ional doctrine thus created by
Britain was remembered by the 4Ameri-
i can colonies, yet MIR. Grenvile sought
= . D. y . . -
10 raise there n stamp duty and a cas-
B IONS duty on tea and the colonies re-
VOTED under the celebrated cry that tax
alton without representation is tyranny"
We do not agree with DR., Swallow on
his prohibition views, for they are ex-
irene and impractlcable but he has tic
right idea Of taxation, Taxation accord
#sR Ing 10 Democracy does imply protection
tor2those Who pay the tax, Taxation, &c.
cording 10 Democracy, Is for the benefi,
81 those who pay for the tax and any sys'
e TEN of taxation which permitsa class o.
citizens TO levy tribute upon the people a
a large Is a relic Of barbarism,! Il perpetuu
;$E lion Of feudalism and an outrage upor
free people
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