The daily morning journal and courier. [volume] (New Haven, Conn.) 1894-1907, 1906-12-05

large. 1t is a public evil to have on the
statute books a law incapable of full
enforcement because both judges and
juries realize that it's full enforcement
would destroy the business of the eOun-
try; for the result is TO make decent
railroad men violators of the law
against their will, and to put premi-
UNI on the behavior of the wilful
wrongdoer into close association, and
in the end to drag down the former to
the latters level; for the man who be-
comes a lawbreaker in one way unhap-
PLY tends to lose all respect for law
and to be willing to break it in many
ways No more scathing condemnation
could be visited upon a law than is
contained in the words of the Inter
state Commerce Commission when, in
commenting upon the fact that the nu-
merous joint traffic associations do
technically violate the law, they say:
1.-THE decision of the United States SUI
preme court in the Trans Missouri case
and the Joint Traffic Association case
has produced no practical effect upon
the railway operations of the country.
Such associations, in fact, exist now as
they did before these decisions, and
with the same general effect. In JUS
tice to all parties, we ought probably to
add that it is difficult to see how our
interstate railways could be operated
with due regard to the interest of the
shipper and the railway without con-
certed action Of the kind afforded thru
these associations"
This means that the law as construed
by the Supreme court is such that the
business of the country can not be con-
Quoted without breaking 1t. i recon-
mend that you give careful and early
consideration to this subject and if
you find the opinion of the Interstate
Commerce Commission justified, that
you amend the law so as to obviate the
evil disclosed.
Inheritance and Income Tax,
The question of taxation is difficult in
any country but it is especially diff
cult in ours with it's Federal system of
government Some taxes should on
every ground be levied in a small dis
trict for use in that district. Thus the
taxation Of real estate is peculiarly one
for the immediate locality in which the
real estate is found Again, there is no
more legitimate tax for any state than
tax on the franchises conferred by
that state upon street railroads and
similar corporations which operate
wholly within the state boundaries
sometimes in one and sometimes in
several municipalities or other minor
divisions of the state. But there are
many kinds of taxes which can only be
levied by the general government so as
to produce the best results, because
among other reasons, the attempt to
impose them in one particular state too
often results merely in driving the cor
poration or individual affected to some
either locality or other state, The ma
tional government has long derived its
chief revenue from a tariff on imports
and from an internal or excise tax. In
addition to these there is every reason
why, when next our system Of taxation
is revised, the national government
should impose a graduated inheritance
tax, and, If possible, a graduated in
come tax. The man Of great wealth
owes a peculiar obligation to the state
because he derives special advantages
from the mere existence of government.
Not only should he recognize this obl-
cation in the way he leads his daily life
and in the way he earns and spends his
money, but it should also be recognized
by the way in which he pays for the
protection the state gives him. On the
one hand, it Is desirable that he should
assume his full and proper share of the
burden of taxation; on the other hand,
1t is quite as necessary that In this
kind of taxation, where the men who
vote the tax pay but little of It, there
should be clear recognition Of the dan
ger Of inaugurating any such system
save in spirit Of entire justice and
moderation. Whenever we. as q peo-
pie, undertake to remodel our taxation
system along the lines suggested, we
must make 1t clear beyond peradven-
ture that our aim is to distribute the
more equitably than at present; that
We intend to treat rich man and poor
man on a basis of absolute equality,
and that we regard it as equally fatal
to true democracy to do or ptrmit in
justice to the one to do or permit injus-
tice to the other.
| am we'll aware that such a subject
as this needs long and careful study in
order that the people may become ia
miliar with what Is proposed to be
done, may clearly see the necessity of
proceeding with wisdom and self-re-
straint, and may make up their minds
just how far they are willing to go In
the matter; while only trained legisla-
| tors can work out the project In neees-
sary detail But l feel that in the near
future our national legislators should
enact a law providing for graduated
inheritance tax by which steadily in
creasing rate Of duty should be put
upon all moneys or other valuables
coming by gift, bequest or devise to
any individual or corporation. It may
be well to make the tax heavy in pro-
portion as the individual benefited is
remote of kin, In any event, in my
judgment the pro rata Of the tax
should increase very heavily with the
increase Of the amount left to any one
Individual after certain point has
been reached. 1t is most desirable to
encourage thrift and ambition, and a
potent source of thrift and ambition is
the desire on the part of the bread
winner to leave his children well off
This object can be attained by making