The Birmingham age-herald., 1906-12-05

i been imposed, altnouBn only temporarily | by the national government. It was | first imposed by the act of July 6, 1797, | when the makers of the constitution were | alive and at the head of affairs It was a 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 similar tax was again imposed by the act of July 1, 1862. a minimum sum of S1000 In personal property being excepted from taxation, the tax then becoming progressive according to the remoteness of kin. Inc war revenue act of June 13, 1898, provided for an inheritance tax
 on any sum exceeding the value of S1000, the rate of tax increasing both in accordance with the amounts left and in accordance with the legatee's re- moteness of kin. The supreme court has held that the succession tax imposed at the time of the civil war was not a direct tax but an impost or excise which was both constitutional and valid More recently the court, in an opinion delivered by MT. Justice White, which contained an exceedingly able and elaborate discussion of the powers of the Congress to impose death dutles sustained the constitutions ality of the inheritance tax feature of the war revenue act of 1898.
 In It's incidents. and apart from the main purpose of raising revenue, an in-
 
 footing from an inheritance tax: because it involves no question of the perpetuation of fortunes swollen to an unhealthy size. The question is in it's essence question of the proper adjustment of burdens to benefits As the law now stands, 1t is undoubtedly difficult 10 devise 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 past by the Congress in 1861. but the most important law dealing with the subject was that of 1894. This the court held to be uncon- stitutional
 The question is undoubtedly very in- trcate, delicate and troublesome. The decision of the court was only reached by one majority. It is the law of the land, of course is accepted as such and Loyalty obeyed by all good citizens. New ertheless, the hesitation evidently felt by the court as a whole in coming to a conclusion, when considered together with the previous decisions on the sub ject may perhaps indicate the possibility of devising a constitutional income tax law which shall substantially accomplish the results aimed at. The difficulty of amending the constitution is so great that only real necessity can justify a resort thereto. Every effort should be made in dealing with this subject as with the subject of the proper control by the national government over the use of corporate wealth In interstate busi- ness, to devise Legislation which with out such action shall attain the desired end but if this fails, there will ultimately be no alternative to a constitutional amendment.
 Technical and Industrial Training.
 It would be impossible to overstate (t ic of l. tatively to measure) the effect upon a nations growth to greatness of what may be called organized patriotism, which necessarily includes the substi- tuition of a national feeling for mere local pride, with as a resultant a high ambition for the whole country. No country can develop it's full strength so long as the parts which make up the whole each put a feeling of loyalty to the part above the feeling of loyalty to the whole. This is true of sections and 1t Is just as true of classes. The indus trial and agricultural classes must work together, capitalists and wageworkers must work together, if the best work of which the country is capable is to be done. It is probable that a thoroughly efficient system of education comes next to the influence of patriotism in bringing about national success Of this kind Our federal form of government, so fruitful 
 ways, in other ways undoubtedly limits our national effectiveness. It is not pos sible for instance, for the national gov ernment to take the lead In technical industrial education, to see that the pub- lie school system Of this country de- velops on all it's technical, industrial
 scientific and commercial sides. This must bo left primarily to the several states. Nevertheless, the national gov- ernment has control of the schools Of the District of Columbia, and 1t 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 it's branches deal with foreign trade The indus trial training is even more important It should be one Of our prime objects as a nation, so far as feasible, constantly 10 work toward put ting the mechanic. the wageworker who
 works with his hands, on higher plane of efficiency and reward, so as to in- crease his effectiveness in the economic world, and the dignity, the remuneration, and the power of his position in the so- clal world, Unfortunately, at present the effect of some of the work in the puphc schools is in the exactly opposite direc- tion. If boys and girls are trained mere ly in literary accomplishments, to the total exclusion of industrial. manual and technical training, the tendency is to unfit them for industrial work and to make them reluctant to go into It, or unntted to do well if they do go into 1t. This Is A tendency which should be stren- uously combated. Our industrial devel- opment depends largely upon technical education. including in this term all in dustrial education. from that which Its a man to be a good mechanic, good carpenter or blacksmith, to that which
 fits man to do the greatest engineer ing feat The skilled mechanic, the
 skilled workman, can best become such Inv technical industrial education. The far-reaching usefulness of institutes of technology and schools of mines or of engineering is now universally acknowl- edged and no less far-reaching is the effect of good building or mechanical trades school, a textile, or watchmaking, ar engraving school. All such training must develop not only manual dexterlty but industrial intelligence. In internation- al rivalry this country does not have to fear the competition of pauper labor ! as much as it has to fear the educated labor of specially trained competitors; ! and we should have the education of the hand, eye and brain which will lit us to meet such competition
 In every possible way we should help the wageworker who tolls with his hands and who must (we hope in a constantly increasing measure) also toll with his brain. Under the constitution the na- ! tional legislture can do but little of di- reef importance for his welfare, save
 where he is engaged in work which per nits ii to act under the interstate com n,erea clause of the constitution; and this is one reason why I so earnestly hone that both the legislative and judi