The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1906-06-21
THE RIGHT OF CONTISCATI0N.

CONSTITUTIONAL REQUIREMENTS FOR
INCOME AND INHERITANCE TAN
The Chicago Chronicle, commenting
on the utterances of President Roosevelt
and Secretary Taft in relation TO the
curtailing of inheritances by confiscating
all above a certain amount OF dece-
dents property, says; THE right OF tax
alton for that purpose : recognized by
the authorities on lay; and the rights OF
men" 1t also quotes from Mr.. Taft $
recent speech at Yale, known as the
"Parlor Socialist Speech, the PROPOSE
ton, that neither at common law nor
under the Constitution tmeaning the
Constitution of the United States Is the
right of descent of property or the
devising of it an inalienable right. 1t
depends wholly upon the Legislature
But both the Chronicle and Secretary
Taft are mistaken, so far AZ their re-
marks relate to Federal taxation. An
inheritance tax would certainly be
direct tax: and. if it were imposed by
congress, would necessarily be apportIon'
ed among the several states according
to population The Federal constitu-
ton. in two clauses, forbids a direct TAX
under any other condition. The common
law is modified by the constitutional
provisions. 1t has no force here, 80 FAR
as taxation is concerned. The leglsla-
tnres of the state might confiscate prl-
vate property, but congress could not
1t might levy a graduated income tax
IAN indirect tax framed so rs to be uni
form throughout the United States. In
deed, it has often done that very thing
The income tax clauses Of the Wilson
bill were declared void, not because the
law laid an income tax per Sc, but be-
cause the tax laid by that bill fell on
the proceeds of land and constituted
direct tax not apportioned rs the Con
stitution required A tax on all incomes
except those arising from land would be
perfectly constitutional and feasible
But an inheritance tax laid by congress
would from the fact that 1t would he
direct tax, constitute violation OF the
Federal constitution, since 1t would not
be possible TO apportion it among the
states in proportion to population.
Again the right to acquire an estate
by inheritance il an inalienable right
no Jess than the right to acquire 1t by
purchase. 1t il included among the
rights of property; and no honest lawyer
or statesman will deny that life, liberty
and property are equally protected by
the English law and by our own consti-
tuition. A "parlor socialist" is far less
dangerous and far more honest than IL
cabinet cornfield lawyer or even white
house confscator If overgrown for
tunes are to be distributed in this
country, as they will be, the work must
be done according to the principles ad-
vocated by jefferson, and not according
to the vain, hysterlcal propositions OF
Taft and Roosevelt, Those overgrown
fortunes have grown up under the
shelter of protectionism in opposition to
the democracy. Trusts and combines
built up by the protective tariff laws and
special privileges enacted by tho re
publicans have made them possible.
When the democrats regain the govern
ment they will be distributed without
any violation of natural right by restor
ing equality Of opportunity to all the
ueople