The Daily Ardmoreite. [volume] (Ardmore, Okla.) 1893-current, 1906-12-03

the case OF certain close kin. y sim
liar tax was again imposed 10y the act
of July ], 1862. minimum sum Of
81. 900 in personal property being ex-
ccptcd from taxation, the tax then be-
coming progressive according TO the
remotencss of kin The war revenue
act of June -. 1895 provided for an
inheritance tax on any sum exceeding
the value Of $4,000, the rate of the
tax increasing both In accordance with
the amounts left and In accordance
with the legatec's rcmotencss of kin.
The supreme court has held that the
succession tax imposed Mt the time of
the civil war was not n direct tax, but
an impost or excise which was both
constitutional and valid. More recent
IS the court, In an opinion delivered by
Mr.. Justice White. which contained an
exceedingly able and elaborate discus
sion of the powers of the congress to
impose death duties. sustained the
coustitutouality of the inheritance tax
feature Of the war revenue act of 1898.
Earlier Legislation Reviewed.
In It's incidents and apart from the
main purpose Of raising revenue an in
come tax stands ON an entirely differ
ent footing from an inheritance tax,
because II Involves no question of the
pcrpctuauon of fortunes swollen to an
unhealthy size. The question is in its
essence question of the proper ad-
Justmcut of burdens to benefits. As
the law now stands It is undoubtedly
difficult to devise national income tax
which shall be constitutional But
whether ii Is absolutely Impossible IS
| another question, and If possible II Is
most certainly desirable. The first
purely income tax law wa. passed by
| the congress in 1sG1, but the most i'm
| portant law dealing with the subject
/ was that of 1904 This the court held
! to be unconstitutional.
! The question Is undoubtedly very in
trlcatc. delicate and troublesome. The
! decision of the court was only reached
by one majority 1t is the law Of the
land and Of course Is accepted as such
and Loyalty obcycd by all good citizens.
| Nevertheless the hesitation evidently
felt by the court as whole I'm COM
INK to conclusion when considered to-
gcther with the previous decisions ON
the subject may perhaps indicate the
possibility Of deyising constitutional
income tax law which shall substan-
| TALLY accomplish the results aimed at
The difficulty of amending the consu-
tuition Is 50 great that only real ncccs-
slty 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 govern
mcnt over the use of corporate wealth
in interstate business, to devise lcgis-
lation which without such action shall
attain the desired end, but if this fails
there will ultimately be no alterna-
tive to constitutional amendment.
Technical and Industrial Training.
1t would be impossible to overstate,
though It is of course difficult quantita-
lively TO measure the effect upon a ma
tons growth 10 greatness of what may
be called organized patriotism, which
. necessarily includes the substitution OF
a national feeling for mere local pride.
with as resultant 4 high ambition for
) the whole country. No country can de-
vClop its full strength 50 long as the
parts which make UP the whole each
. put Il feeling Of loyalty to the part
, above the feeling Of loyalty TO the
, whole. This Is true Of sections. ana it
is just as true of classes. The indus
: trial and agricultural classes must
! work together, capitalists and wage
workers must work together, If the
o best work of which the country is ca
T pable Is TO be done. 1t Is probable
70 that a thoroughly efficient system of
! edhcation comes next to the influence
4 of patriotism In bringing about nation
+ al success of this kind. our federal
D form Of government, so fruitful of adj
e vantage TO our people in certain ways
$ in other ways undoubtedly limits our
4 national effectiveness.
n 1t is not possible, for instance, fol
d the national government to take the
J. lead in technical industrial education
= TO see that the public school system OF
/. this country develops on all its tech
y nical, industrial, scientific and com
= mercial sides. This must be left pri
II marily to the several states Never
Y thelesS the national government has
c control OF the schools of the District OF
c Columbia, and it should see that these
S schools promote and encourage tn,
o fullest development OF the scholars IL
Il both commercial and Industrial train
n ing. The commercial training SHOULD
/! in one of its branches deal with foreign
l. trade. The industrial training is ever
~ more important, II should be one o
Is our prime objects as nation. so IA
rs feasible, constantly to work toward
u putting the mechanic, the wagework
d er who works with his hands, on
higher plane of efficiency and reward
~ so as TO increase his effectiveness fl
the economic world and the dignity
the remuneration and the power of hi
h. position in the social world. Unfor