Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1906-12-05

of July 6. 1897, when the makers Of the
constitution We're alive ard ut the head
Of affairs. 1t was Il graduated tax.
Though 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 sim
liar tax was again imposed by the act
OF July ], 1862. minimum sum OF
$1,000 in personal property being ex-
cepted from taxation, the tax then be-
coming progressive according to the
remoteEess Of kin. The war revenue
act of June Is, 1898, 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 legatee's remoteness of kin.
The supreme court has held that the
succession tax imposed at the time Of
the civil war was not direct tax, but
IN impOSt or excise which was both
constitutional and valid More recent
ly 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
constitutonality of the Inheritance tax
feature of the war revenue act of 1898.
Earlier Legislation Reviewed.
In its 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 it involves no question of the
perpetuatiOu of fortunes swollen to an
unhealthy size. The question is in its
| essence Il question Of the proper adj
| j,Istment of burdens to benefits. AS
the law now stands it is undoubtedly
! difficult to devise Il national income tax
| which shall be constitutional. But
whether it is absolutely impossible is
another question, and if possible it Is
most certainly desirable. The first
purely income tax law was passed by
the congress in 1861, but the most i'm
portant law dealing with the subject
was that of 1891 This the court held
to be unconstitutional.
| The question is undoubtedly very in
tricatc delicate ana troublesome. The
| decision OF the court was only reached
| by one ma .jority. 1t is the law Of the
land and of course is accepted as such
and loyalty o5eycd by all good citizens.
| Nevertheless the hesitation evidently
| ing to Il conclusion when considered to-
gether with the previous decisions on
the subject may perhaps indicate the
possibility of devising Il constitutional
income tax law which shall Substan-
TALLY accomplish the results aimed at
The difficulty of amending the const-
tuition is so great that only real neccs-
sity can Justify Il resort thereto. Every
effort should be made in dealing with
this subject, rs with the subject of the
proper control by the national govern
ment over the use Of corporate wealth
in Interstate business, to devise leeis-
lation which without such action shall
attain the desired end, but If this fails
there viii ultimately be 10 alterna-
tive 10 Il constitutional amendment.
l tSStsft:Sat sstoGSlTiII
| 1t would he impossible to overstate.
| though * is Of course difficult Guantita-
| lively to measure. The effect upon II na-
tons growth 10 greatness Of What may
be called organized patriotism. which
necessarily Includes the substitution of
4 national feeling for mere local pride.
! with as; Il resultant high ambition for
the whole country. No country can de
| velop its full strength s. 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, and it
| Is just as true Of classes. TIE indus
trial and agricultural GLASSES must
work together, capitalists and wage
workers must work together, if the
best work of which the country is ca
| pable is to be done. 1t is probable
that Il thoroughly efficient system of
| education comes next to the influence
Of patriotism in bringing about nation
al success of this kind. Our federal
form of government. so fruitful Of adj
| N.tAitttoS W oLi ltoIiC Sell:Iu ways,
i'll other ways undoubtedly limits our
national effectiveness.
1t is not possible, for instance. for
the national government to take the
lead in technical industrial education.
to see that the public school system of
this country develops on all its tech
meal, industrial, scientific and COM
mercial sides. This must be left pri-
marily to the several states. Never
theless the national government has
| control of the schools of the District of
| Columbia, and it should see that these
schools promote and encourage the
fullest development of the scholars in
both commercial and industrial train
ing. The commercial training should
in one of its branches deal with foreign
trade. The Industrial training is even
more important. 1t shodld be one of
our prime objects as nation, so far
as feasible, constantly to work toward
putting the mechanic, the wagework-
er who works with his hands, on a
higher plane Of efficiency and reward,
| so as to increase his effectiveness in