The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1905-08-05
INCOME TAX THE
LEAST DESIRABLE.
Galveston Tribune.

No scheme that has ever been de
vised for raising revenues for the sup
port Of government, either in the
United States or any other country,
has proven satisfactory to all concern
ed. In this, as in every other depart
ment- of governmental affairs, "a
square deal for ALL" or equal and
exact justice" has been found i'm
possible. And we suspect that i'm
possibility will not be removed prior
to the arrival of that hoped-fOr, happy,
but far of day when the Golden Rule
shah have become the universal law,
a contamination that would-or shall
we say will?-Tender the statute
books, especially those relating TO
criminal matters. entirely. superfluous
But of the various plans by which
our government has raised revenues,
the income tax proved the least de-
sirable, because it was the most pro-
vocative of perjury and most prolific OF
scandalous litigation. Yet, despite its
manifest objections. that inquiSitorial
scheme would in all probability be
embodied in our fundamental law to-
day had the constitution of the United
States been constructed with a view
TO its easy, instead of almost impos-
sible, amendment. That is one of a
long list of evils that would have be-
fallen the republic had it been as
easy to change the constitution as to
enact a new or repeal an old statute
For 1t is undeniable that there is in
all parts of the country a strong popu-
lar sentiment in favor of an income
tax. This is largely due to a growing
prejudice among the masses against
the rich-a feeling that has been sedu-
lously cultivated by a certain school
Of politicians, and to which the vices
and follies of some of the very rich
have greatly contributed.
recent report by a departmental
committee on the operation of the in
come tax in Great Britain contains a
good deal that will interest Americans
Ii begins with the statement that "the
feeling formerly entertained against
the income tax system as inuuisitorial
and oppressive has largely died away
Taxpayers do indeed complain of the
high poundage," but this involves no
assault on the principle of the law.
since 1t is recognized that the high rates
are the result of the steady rise of
government expenditures, which may
OF may not point to waste and extray-
aSance. There is considerable fraud
reported, though the practice Of tax
ing incomes at the source'-where
the profits are earned, as in the case
OF stocks and bonds-reduces the fric-
ton and evasion to a minimum and
yields the maximum of results.
( Where, however, self-aSsessment is
requisite and no method of independ-
ent verifcation is available. there is
c good deal of willful avoidance and
neglect to return the forms. Getting
down 10 details, the committee re-
ports that One-third of the forms sent
out are never returned at all. and uu.
DER the present law this omission of
duty brings no punishment. There
iCre the committee suggests an amend.
ment making it obligatory for the
citizen receiving the form to fill up
and return it, providing penalties for
evasion and directing the publication
I of the names and addresses of delin.
/ GEeltS. Il is also recommended tina;
/ employers be required to furnish lists
OF employees, with the respective sala.
/ RES 10 the proper officials. The Lon.
con Spectator, while approving the
report in the abstract, suggests that i;
Is better to incur some loss than 10
excite opposition by provisions likely
/ tc render the income tax offensive.
Some of the statistics of the income
returns under the British law are no
cluediy interesting. For example, I.
appears that out of the aggregate pop
uiatlon OF nearly $4,000, 600 there are
IN Great Britain and Ireland only 433,
Olt persons with an income resulting
either from their possessions or their
exertlons OF more than $500 a year