Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1904-05-23
ABOUT TAXATION
THOMAS A. VANCE ON DEMO.
CRATIC VIEWS OF TAXATION.
The sx-Attorney General writes the Olympia
Taxpayer" About the Departure From the
Equality and Uniformity Of Taxes as
Provided by the Constitution.

Provided by the Constitution.
shall attempt in this article to state
briefly and with little argument my
understanding Of the democratic attitude
toward state and national taxation.
The theory of all systems of taxation
should be that expressed in our state
constitution, Equality and uniformity"
and it is no exaggeration to say that the
departure from that theory is the most
fruitful source Of the evils that threaten
our republican constitution.
That such threatening evils do exist no
thoughtful observer of latter day con-
ditions will deny.
Taxes are supposed to fall as does the
rain, alike upon the just and the unjust,
but as the rain does not fall alike upon
the just and the unjust, because the un-
just have stolen the umbrellas OF the
just, taxes do not fall equally because
the unjust have not only, generally, lifted
the substance with which the just may
pay their taxes, but also control the
machinery ri their imposition. The in
equality of taxes makes the rich, who as
a rule do not pay their proportion, richer,
and the poor. who pay more than their
proportion, poorer.
The democratic party has always in its
platform utterances and the acts of its
chosen representatives, been the cham
pion of equality in taxation. An unre-
lenting war against protection of private
interests ae against the public welfare
has been waged by it since protection
became an issue.
That protection, so-called, is the fruit
full parent of inequality is demonstrable.
When it is once admitted that the gov
eminent may and should exercise its
sovereignty to compel one citizen to con-
tribute money to the business of another
citizen, tho descent becomes easy. The
protective doctrine admittedly permits
the government to favor a class or an
individual at the expense OF other classes
or individuals. The ability OF the citizen
to pay or his inability, where such tax
is imposed, is beside the question. 1t is
the principle that is vicious.
The federal practice of discrimination
becoming fixed, its moral influence per-
meates the lesser and collateral depart
ments Of government, and we may ex.
pect to find the evil results OF the system
in state affairs. Private greed thus fed
and bred by federal legislation produces
in its train the evil contempt for the con-
stitution.
While tariff for protection has been
declared by the u S. supreme court to
be unconstitutional. protective tariffs are
openly enacted-revenue being merely
an incident to their structure. The de.
scending path OF vice has led to disre-
gard Of the constitutional requirement
that revenue bills must originate in the
house of representatives-suppo to be
more closely in touch with the people
until now tariffs and revenue bills are
frequently negotiated by the president
through the treaty power and passed by
the senate alone, the house is not being
consulted.
Direct taxation, when practical under
the constitution, has been and is demo.
cratic doctrine. The oppressive iniquities
of the tariff would not have been tolerated
by the American people for an instant
had they been in the form Of direct taxes
and so capable of being understood al
each instance of their payment. The
democrats have therefore always con.
tended that when tariff is made fol-
revenue purposes it should be ad valorem
rather than specific, the former being
more easily Ineligible and less produc
tive Of fraud and deceit.
We illustrated our belief in direct taxes
by the passage of the income tax law
That was and is democratic measure
originated, fathered and passed by demo-
Gratis, and nullified by republican
supreme court.
With the technical righteousness Of the
income tax decision 1 am not now con
cerned. 1t is sufficient to say that tt
nullify it the supreme court was com
PEELED to reverse many of it's able ant
carefully considered opinions, and it may
be permitted to say further, that the de-
cision and its circumstances seriously dis
turbed the respect in which that cour
had been always previously held by the
bar and the laity.
The inequality evil is SO deep-rooted
that now the suggestion Of an income
tax is derided, its ADVOCATES looked on a.
demagogues, and constitutional amend
ment legalizing it would, IN republican
legislatures, stand about as much chance
as the proverbial SNOWFALL in republican
headquarters.