The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1906-12-06

the national government. II was first
imposed by the act OF July 9. 1881, when
the makers of the Constitution were
alive and mt the head Of affairs. IL was
graduated tax; tho small IN amount,
the rate was increased with tho amount
eft to any individual, exceptions being
made In the case of certain close kin
similar tax was again imposed by the
ict OF July I. 1892; a minimum sum OF
81 900 in personal property being excepted
from taxation. the tax then becoming
progressive according to the remotencss
VI kin. The war-rcVenue act OF June IL,
1898, provided for an inheritance tax on
my sum exceeding the value of $4,000.
he rate of tax increasing both I'm accord
lnce with the amounts left and In ac-
oordance 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 impose OF excise WHICH was both con
stitutional and valid. More recently the
court. In an opinion delivered by Mr..
Justice White, which contained an ex-
eedingly able and elaborate discussion
leath duties, sustained the constitution
nlty OF tho inheritance tax feature of the
war-revenue act OF 1873.
Is Income Tax Constitutional?
'In it's Incidents and apart from the
main purpose ot raising ,i. revenue; ar an
ent footing from an Inheritance tax. be-
cause II involves no question OF the per
petuation OF fortunes swollen TO an un-
healthy size. The question is In its
essence a question Of the proper adjust
ment OF burdens to benefits. As the
law now stands II Is undoubtedly din
which shall be constitutional. But
whether II is absolutely impossible is an
other question; and II possible Il is most
certainly desirable. The first purely in
come tax law was past by the congress
In 1861. but the most important law deal
ing with the subject was that OF 1894.
This the court held to be unconstitu-
tional
THE question is undoubtedly very In
tricate. delicate, and troublesome. The
decision of the court was only reached
land, and. OF course. Is excepted as such
and Loyalty obeyed by all good citizens
Nevertheless. the hesitation evidently
felt by the court as whole In coming
TO conclusion. when considered to-
frcther with the previous decisions on
the subject. may perhaps indicate the
possibility OF devising a constitutional
income-tax law which shall substan-
tally accomplish the results aimed
at. The difficulty OF amending the con-
stitution is so great that only real ne
cessity can justify resort thereto
Every effort should be made In dealing
with this subject. as with the subject
of the proper control by the national
wealth In Interstate business. to devise
legislation which without such action
shall attain the desired end; but IL this
falls. there will ultimately be no al
formative to constitutional amend
ment."
He makes strong plea for technical
and Industrial education for the masses,
and while the federal government can DO
but little In this line. he asks that
schools of this character be established
In the District OF Columbia as an ex-
ample to the various states.
Agricultural Interests.
He appeals for every announcement
that the congress can give to the agri-
cultural interests OF the count country; He
the various forms OF grange orsaniza-
several factors must cooperate In the
Improvement OF the farmers condition.
He must have the chance to be educated
in the widest possible sense--in the sense
which keeps ever In view the. Intimate
relationship between the theory Of edu.
cation and tn. facts OF life. In all
education we should Widen our aims. II
Is "A good thing to produce "A certain num-
ber OF trained scholars and students:
but the education superintended by the
state must seek rather to produce hun
drel good citizens than merely one
scholar. and II must be turned now aud
then from the class book to the study
Of the great book OF nature Itself. This
IL especially true Of the farmer. as has
been pointed out again and again by all
observers most competent 70, pass. prac-
country life. All students now realize
that education must seek to- train this
executive powers OF young people and te
confer more real signifieanca upon tnf
phrase dignity OF labor and to, pre-
pare the pupils so that In addition &c
each developing in the highest degret
may together help create - night pubii'
| opinion, and show In many ways soeia
! and cooperative spirit. Organization ha'
and il has accomplished much for gool
| In the world OF labor. u u no less neees
| sary for farmers. Such. moyement "A
the grange movement r Is SoGn iaam,,a M itSs fr
| ther extension for good so long as u u
kept to Its own legitimate business. Th
benefits to be derived by the, association
| partly economic and partly sociological
Moreover. while In the long run voiun
tary effort will prove more etheaeion
| than government assistance. while tn
farmers must primarily do most 70
| themselves; yet the government can ais
| do much. The department OF agrieultur
Tons tor land and year by year II finds how
| can improve its methods and develo
fresh usefulness. Its constant effort
to give the governmental assistance
the most effective way that Ia. thru as
sociations Of farmers rather than to @
thru Individual farmers. II Ia also striy
n,s taS 70 Gspar.msnts % of the ssSsrs
states, and 80 far as its own work
educ cationaf, to coordinate II with III
work Of other educational authorttie
Agricultural education 10 necessaril
sSricultursI EDUCATIONAL INSTITUTIONS al
wisely specializing themsslyes, maxim
their course relate 70 the actual teachin
az the agricultural and kindred sciencs
to young cnuntry people or young cit
| people who wish to 1.-Two In the countr
"GreAt progrsss has already been mac
| among farmers by the creation
farmers Institutes. OF dairy associs
/ tions OF breeders associations, hort
, cultural associations, and the like.
striking example OF how the goverl
. ment and the farmers can cooperate
J shown In connection with the mena,
: offered to the cotton growers of Il
} southern states by the advance Of Il
I bolt waevil The department. is doiT
ali u oAn to organise the farmers
the threatened districts. Just as II HI
7 been doing all IL can to organise the
: in aid of its work to eradicate the ca
| tie fever tick In the south. The depar
! ment can and will cooperate with .
such associations. and II must ha
. their help II Its own work is to
. done In the most eficient style"
: He urges the extension OF the irrig
. tion and forest preservation system. q
7 asks for an APPROPRIATED for building
memorial thsptsr ~ Arlington. ~
l..ifnsa Marriage aea 0Issrse. "
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