The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1906-12-06

to avert the very undesirable move TOR
the government ownership ofEraifways Is
70 secure by the government on behalf Of
me me people az e whole such adequate con-
common carriers as will do away with the
evils which give rise to the agitation
against them.
and wicked agitation against the men OF
wealth as such Is to secure by proper Leg
islation and executive action the abolition
of the a abuses which actually do OBJ
tain in connection with the business use
OF wealth under our present systenl-or
rather. no system-of failure to exercise
n adequate control at all.
The r-eactionaries and the violent ex-
tremistS show symptoms OF Joining hands
against us. Both assert, for instance, that
II logical. we should go to government
ownership of railroads N the like, the
reactfonaries,. becaus on such an issue
they think the people would stand with
them, while the extremists care rather to
preach dlscontent and agitation than to
achieve solid results.
As a matter of fact, Our position Is as
remote from that of tho bourbon reaction
ary as from that Of the tmpracticable or
sinister visionary. We hold that the gov
should not conduct the business
of the nation, but that it should exercise
such supervision as will insure it's being.
conducted in the interest Of The natlon.
Our aim is, SO far as may be, to sesure,i
Tor all decent, hard working men, equality
of opportunity and equality of burden.
The actual working of U avs has
shown that the effort to prohibit all COM
bination, good or bad. is noxious where
it is not ineffective. Combination of cap
ital like combination of labor is a neces-
sary element of our present industrial
system.
1t is not possible completely to prevent
II: and II 1t were possible, such complete
prevention would do damage to the body
polite.
What we need is not vainly to try to
prevent all combination, but to securesuch
rigorous and adequate control and super
vision of the combinations as to prevent
their injuring the public.
Two Taxes.
The question Of taxation is difficult in
any country, but 1t is especially difficult
in ours with it's federal system of govern
ment. Some taxes SHOULD on every ground
be levied in a small district for use in that
district. Thus the taxation Of real estate
Is peculiarly one for the immediate local.
ity in which the real estate is found.
Again, there is no more legitimate tax
for any state than a tax ON the franchises
conferred by that state upon street rail-
roads and similar corporations which OPP
crate wholly within the state boundaries,
sometimes in one and sometimes in several
municipalities or other minor divisions of
the state.
But there are many kinds of taxes which
can only be levied by the general govern
Inent SO as to produce the best results,
because, among other reasons, the at
tempt to impose them in one particular
state too often results merely in driving
the corporation or individual affected to
some other locality or other state.
The national government has long de-
rived its chief revenue from a tariff on
imports and from an internal or excise
tax. In addition to these there is every
reason why, when next our system of tax
auon is revised, the national government
S1o0ld impose q graduated inheritance
tax.
The man of great wealth owes a pecu-
mar obligation to the state, because he de-
flves special advantages from the mere
existence of government. Not only should
he recognize this obligation in the way
he leads his daily life and in the way he
earns and spends his money, but it should
also be recognized by the way in which
him.
On the one hand, it is desirable shat he
should assume his full and proper share
Of the burden of taxation; on the other
hand, 1t IS quite as necessary that in this
kline of taxation, where the men who vote
the tax pay but little of it, there should
be clear recognition of the danger of in
augurating any such system save in a
spirit il Of entire justice and moderation.
would, as an incident. have the effect of
limiting the transmission by devise or gift
OF the enormous fortunes in question it is
not necessary at present to discuss.
1t is wise that progress in this direction
should be gradual.
At first a permanent national inheritance
tax, while it might be more substantial
than n such tax has hitherto been, need
not approximate, either III amount or in
the extent of the increase by graduation,
to what such a tax should ultimately be.
On Different Footing.
In its incidents, and apart from the
main purpose of raising revenue, an in
come tax stands on an entirely different
footing from an Inheritance tax; because
1t involves no question of the perpetual
ion of fortunes swollen to an unhealthy
size. The question is in its essence a
question of the proper adjustment of bur
dens to benefits. AS the law now stands
It is undoubtedly difficult to devise a ma
tional income tax which shall be consti-
tutlonal. But whether it is absolutely i'm
possible is another question:; and if pos
s1ble 1t is most certainly desirable. The
first purely income-tax law was passed by
the congress in 1861, but the most import
ant law dealing with the subject was thai
OF 1894. This the court held to be uncon-
stitutional.
TIL question is undoubtedly very intri-
cate, delicate, and troublesome. The de-
cision of the court was only reached by
n majority. 1t is the law of the land,
Loyalty obeyed by all good citizens. Never
theless, the hesitation evidently felt by
the court as a whole in coming to a con-
clusion, when considered together with
the previous decisions on the subject, may
perhaps indicate the possibility of deVising
a constitutional income-tax law which
shall substantially accomplish the results
aimed at. The difficulty of amending
the constitution is so great that
only real necessity can justify a
resort thereto. Every effort should be
made in dealing with this subject. as with
the subject of the proper control by the
national government over the use of cor
Porate wealth in interstate business, to
devise legislation which without such ac-
tlon shall attain the desired end: but if
tins fails, there will ultimately be no al
tentative to a constitutional amendment.
Agricultural.
The only other persons whose welfare is
rs vital to the welfare of the whole coun-
try as is the welfare of the w~ageworkers
are the tillers of the soil, the farmers. 1T
IS a mere truism to say that no growth of
cities, no growth of wealth, no Industrial
development can atone for any falling off
IN the character and standing of the farm
ing population. During the last few dec
AIDES this fact has been recognized with
eVer-tncreaSing clearness. There is no
longer any failure to realize that farming,
at least in certain branches, must become
a technical and scientific profession. This
means that there must be open to farmers
the chance for technical and SCIENTIFIC
training, not theoretical merely but OF the
most severely practical type. The farmer
Il ny 20 nt1y - -. - -