Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1906-12-04
INCOME TAX.
r,en II Constitution Has 10
fs'of'" be Amended.

"A r,en II Constitution Has 10
fs'oiV" BE Amended.
1ston Of taxation " difficult N
~ country but u j. esps'ia, .s,au 40 ~
ahy m ours with us iederai sysSsni az
guy rnment. Some taxes snou,u AZ
COW Cow Ground be levied ~ sn n,,s " sha
eY'i' tsr u.s. I'm that district. inus Wy
.s.ion Of real estate Is pscuiisiay ~ ~
,aa, he Immediate localty ~ ", .i't 'u ~
iu estate ~ found. Again, u'ele
Isa' mare legitimate tax Tor any s'aS
~ tax on the francn'ses IN
V,sd by the state upon Stree 't''h
10 and similar cofpordtiohs wn."
lVar rate wholly within the stat. pUu
y,p.es sometimes IN one aiu sv
.Ia,as in several municlpali'ies OF o.ne,
.lnS divisions OF the state. but tneie
Iu''' many kinds OF taxes when can o''is
sslV,n,ted By the general government, 50
W ~ nroduce the best results, pechuse,
a. other reasons, the attelnpt "
au,g"s them in one particular STATE 100
i1,f results merely IN driving the col-
v,,,lon or Individual anecteu 70 soine
ii.ssr locaIity Dr other state Inc ma
Ina government has long derived lss
S,sf revenue from a tarifl on imports
"a ,rom an internal or excise lax III
aaIS,,lon 10 these there Is every reason
.'hy when next our system OF TAXA
,'ns = revised, the national govern
W. W., should impose graduated inherit.
4oes lay. and, n possible, a graduates
.nnane TAX. The man of great weaith
nSss a peculiar obligation 10 the state,
Sscailse he derives special advantages
l'nn, N Z mere existence of government
vi only should he recognize this opli-
.snon In the way he leads his daily
sI,sand IN the way he earns and SPENDS
,is money. but il should also be recog-
Med nv The way IN which he pays Tor
,Sa protection the stale gives MN.
w. ne one hand, II is desirable that
w. sbould assume his full and proper
shars Of fine burden Of taxation, on the
olber hand, It Is quite as necessary
XII In this kind of taxation. where
,se men who vote the tax pay but niue
NJ il there should be clear recognition
N NE danger Of inaugurating any such
srstem save IN a spirit of entire JUS
,ios and moderation. Whenever we,
az neoplo. undertake TO remodel our
nyaiIon system along the lines sug-
oested we must make Il clear beyond
Ssadyeuture that our aim Is 10 dis
,rhute the burden Of supporting the
yo,ernment more equitably than at
present; that We intend TO treat rich
man and poor man on a basis of abso-
me equality and that we regard It
I'd equally fatal TO true democracy TO
40 permit Injustice to the one as to
door permit injustice to the other.
am well aware that such a sub
ect as this needs long and careful
study in order that the people may be-
come familiar with what is proposed to
Be done, may clearly see the necessity
Of proceeding with wisdom and self
restraint. and may make up their minds
lust how far they are willing 10 go III
the matter; while only trained legis-
htors can work out the project IN nee
essary detail. But / feel that In the
rear future our national legislators
should enact law providing for
graduated inheritance tax by which
steadily Increasing rate Of duty should
be put upon all moneys Or other valu-
lbles coming by gift bequest. or de-
use 10 any individual or corporation.
llmay be well 10 make the tax heavy
b proportion rs the individual bene-
tied Is remote OF kin. In any event, In
my Judgment the pro rata OF The tax
should Increase very heavily with this
increase OF the amount left to any one
individual after certain point has
been reached. il Is most desirable To
encourage Thrift ana ambition, aud a
potent source OF thrift and ambition Is
the desire on the part of the bread
winner 10 leave his children well off.
This object can be attained BY making
The tax very small on moderate
amounts Of property left; because the
prime object should be 10 put a con-
sianty Increasing burden on the in
heilance OF those swollen fortunes
which Il Is certainly OF no benefit
10 this country TO perpetuate.
There can be no question of the ethic-
o. proprlety Of the government thus
deleImnlng the conditions upon which
any git or Inheritance should be re-
eeFed Exactly how far the Inherit
anec tax would, as an incident. have
lhe effect OF limiting the transmission
py devise or gift OF the enormous for
vines IN question It Is not necessary
81 present TO discuss. 1t Is wise that
| Nogiess In his direction should be
Nadual, NJ first "A permanent national
Ielllance taX while IL might be more
sanual than any such tax has
Aaetlo been, need not approximate.
nNer IN amount or In the extent of the
nNIease by graduation, 10 what such a
Jay should ultimately be.
ms species Of tax has again and
asalh been imposed. although only
uMpogarly by the national govern
ae1l was FIRST imposed by the act
1aly :. 1874 when the makers of the
WSulullon were alive and at the
soia Of aflairs II was a graduated tax;
Iusn small Ia amount. the rate was
Hs.'esed with the amount left TO any
.alNlaual exceptions being made In
~ ease of certain close kin. A
.naf lax was again imposed by the
~ july J.. 1852; a minimum sum OF
NV Vi peEsonal property being ex-
M,u nom taxation, the tax then be-
.nlns progressive according to the
e"o'ehess Of kin. The war revenue
Ssn June 10. 1898. provided for an
,lenlance tax on any sum exceeding
s value Of $4,000. the rate OF the tax
X, ',ashs both in accordance with
~ amounts LETT and In accordance with
.n esa'ees remoteness Of kin. The
esine court has held that the sue
clSno TAX Imposed at the time Of the
~" war was not direct tax hut an