The Carlisle independent., 1906-12-06

competition and reduces former competi- tors to position of utter inferiority and subordinauon.
 Inheritance and Income Tax.
 It was expected that the president would refer in some way to his belief in the necessity for the curbing of enor- nous fortunes, and he has done so by recommending legislation for both in come and an inheritance tax. He be- lieves the government should impose a graduated inheritance tax. and, if poSSi- ble, graduated income tax. He says:
 T am well aware that such subject as this needs long and careful study in order that the people may become famll- jar with what is proposed to be done, may clearly see the necessity of proceed ing with wisdom and self-restraint, and may make up their minds just how far they are willing to go in the matter; while only trained legislators, can work out the project in necessary detail. But l feel that in the near future our nation al legislators should enact a law proVid- ing for graduated inheritance tax by which steadily increasing rate of duty should be put upon all moneys or other valuables coming by gift. beauest, or devise to any individual or corporation. It may be well to make the tax heavy in proportion as the individual benefited is remote of kin. In any event, in my judgment the pro rata of the tax should increase very heavily with the increase crease of the amount left to any one individual after certain point has been reached It is most desirable to encourage thrift and M ambition and a potent nts,so source .6d of part of the breadwinner to leave his chill dren well off. This object can be attained by making the tax very small on moder- ate amounts of property left; because the prime object should be to put a con stantly increasing burden on the inner tance of those swollen fortunes which it is certainly of no benefit to this coun- try to perpetuate.
 There can be no question of the eth cal propriety of the government thus de far mi gift or inheritance should be received. Exactly how far the inheritance tax would, as an incident. have the is erect or or gift of the enormous fortunes in question it is not necessary at present to discuss. It is wise that srnt in this national inheritance tax, while 1t might be more substantial than any such tax has hitherto been, need not approxlma.tie, .i increase by graduation. to what such tax should ultimately be.
 inheritance Tax Constitutional.
 This species of tax has again and again been imposed, altho only temporarily, by imposed by the act of July G. 17s7, when the makers of the Constitution were alive and at the head of affairs It was a graduated tax; tho small in amount, the rate was increased with the amount left to any individual, exceptions being made in the case of certain close kin. A similar tax was agaln imposed Dy the act of July 1, 1862; minimum sum of $1, 900 in personal property being excepted from taxation, the tax then becoming progressive according to the remoteness of kin. The war-revenue act of June 1S, 1898, provided for an inheritance tax on any sum exceeding the value of $10000, the rate of tax increasing both in accord ance with the amounts left and in &C., cordance with the legatee's remotenesS of kin. The supreme court has held that the succession tax imposed at the time nf ha a an impose of excise which was both con- stitutional and valid More recently the Justice White, which contained an ex- ceedingly able and elaborate discussion of the powers of the congress to impose death duties, sustained the constitution ality of the inheritance tax feature of the war-reyenue act of 1898.
 Is income Tax Constitutional?
 "In it's incidents. and apart from the main purpose of raising revenue, an income tax stands on an entirely differ ent footing from an inheritance tax, be- petuation of fortunes swollen to an un- healthy size. The question is in it's of @ fo s the law now stands 1t is undoubtedly dif1i- cult to devise a. national income tax whether it is absolutely impossible Is an other question; and if possible it is most certainly desirable. The first purely in- come tax ldW WAS past Dy lHe congress in 1861, but the most important law. deal ing with the subject was that of 1894. This the court held to be unconstitu-
 "The question is undoubtedly very in- tricate, delicate, and troublesome. The decision of the court was only reached by one majority. It is the law of the land, and of course. is excepted as such and loyalty obeyed by all good citizens. Nevertheless. the hesitation evidently felt by the court as a whole in coming to conclusion when considered fn- gether with the previous decisions on the subject, may perhaps indicate the income tax law which shall substan- tially accomplish the results aimed at The difficulty of amending the con- stitution is so great that only real ne- cessity can justify resort thereto. Every effort should be made in dealing with this subject. as with the subject of the proper control by the national wealth in interstate business. to devise legislation which without such action shall attain the desired end; but if this ternative to constitutional amend ment."
 Horticultural Interests.
 He appeals for every encouragement that the congress can give to the agri- points to the good that is being done by the various forms of grange organiza- tiOns, and says:
 Several factors must cooperate in the improvement of the farmers condition He must have the chance to be educated in the widest possible sense-in the sense which keeps ever in view the intimate relationship between the theory of edu- cation and the facts of life. In all education we should widen our aims. It is good thing to produce a certain num- Der of trained scholars and students; but the education superintended by the state must seek rather to produce hun dred good citizens than merely one scholar, and it must be turned now and then from the class book to the study of the great book of nature itself. This is especially true of the farmer, as has been pointed out again and again by all observers most competent to pass prac- tcal judgment the problems of our country life. All students now realize that education must seek to train the