The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-12-04

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! has hitherto been, need not approximate
either IN amount or in the extent of the
inerea b, BY IgradGstiobb b. to what such
This species of tax has again and again
been imposed. although only temporarily
/ by the national government. It was first
/ imposed by the act of July s, 1877, when
alive and TT the head of affairs. 1t was
a graduated tax; though small IN amount.
left to any individual, exceptions being
made in the case of certain close kin. A
act OF July 1, 1852; minimum sum 81
/ one thousand dollars in personal property
then becoming progressive according 20
! the remoteness OF kin. The war revenue
heIltance tax on any sum exceeding tns
/ value of ten thousand dollars, the rate
/ or the tax increasing both in accordance
with the amounts left and in accorda +s
with the legatee's remoteness of KIN The
supreme court has held that the success,
sion tax imposed at the time OF the cavlt
war was not a direct tax but an lnpost
ana valid More recently the court IN
an opinion delivered by Mr.. Justice White.
elaborate discussion OF the powers OF the
congress to impose death duties, sus-
tanned the constitutiona1ty OF the inner
of 1898.
In its incidents. and apart from the main
purpose of raising revenue, an income tax
stands on an entirely different footing
from inheritance tax; because it in
fortunes swollen to an unhealthy size
The question is in its essence a question
of the proper adjustment of burdens to
benefits. As the law now stands it is IN
doubtedly difficult to devise national
But whether it is absolutely Impossible is
another question; and if possible it is
most certainly desirable The first pure
~ income-tax law was past by the con-
gress in 1851, but the most important law
dealing with the subject was that Of 1894
This the court held to be unconstitutional
Delicate and Troublesome.
The question is undoubtedly very intrt-
cision of the court was only reached by
one majority. It is the law of the land
ally obeyed by all good citizens. Never
theless, the hesitation evidently felt by
the court as whole in coming to con
clusion, when considered together with
the previous decisions on the subject
may perhaps indicate the possibility of
devlSlnS a constitutional 1ncome-tax law
which shall substantially accomplish the
results aimed at The difficulty of amend
ing the constitution is so great that only
real necessity can justify resort there
to. Every effort should be made in deal
ing with this subject, with the sub
ject of the proper control by the national
government over the use of corporate
wealth in Interstate business. to devise
legislation which without such action
shall attain the desired end: but if this
fails, there will ultimately be alterna-
tive to constitutional amendment.
1t would be impossible to overstate
Though it Is OF course difficult ouanti-
tativeiy to neasure9 the effect upon a
nations growth to greatness of what may
be called, ORGANIZED patriotism which
necessarily includes the substitution of a
as a resultant a high ambition for the
whole country. No country can develop
its full strength so long as the parts
which make up the whole each put
feeling of loyalty to the part above the
feeling of loyalty to the whole This is
true of the sections and it is just true
of classes. The industrial and agricul-
tural classes must work together, capital
lists and wageworkers must work together,
is capable is to be done. 1t is probable
that a thoroughly efficient system of edu-
triotism in bringing about national sue
cess of this kind Our federal form of
government, fruitful of advantage to !
our people IN certain ways, IN other ways /
undoubtedly limits our national effective
ness. II IS not possible, Tor instance, FOR
the national government to take the lead
in technical industrial education. to see |
country develops on all its technical, IN |
dustrial scientific, and commercial sides /
This must be left primarily to the sew !
eral states. Nevertheless, the national |
government has control of the schools of /
the District of Columbia, and it should /
see that these schools promote and en- |
courage the fullest development of the |
scholars in both commercial and indus |
should in one of its branches deal with
foreign trade. The Industrial training is |
even more important. 1t should be one |
of our prime objects as nation, so far |
as feasible, constantly to work toward /
putting the mechanic. the wageWorker, |
who works with his hands, on a higher /
plane of efficiency and reward. so as to |
Increase his effectiveness in the economic |
world. and the dignity the remuneration, |
and the power of his position in the So /
cfal world Unfortunately. at present the /
tion IF boxrs' and girls re trained merely |
in literary. accomplishments, to the total |
nicai training the tendencv is to unit |
them for Industrial work and to make !
them reluctant to go into it. untitled /
to do well If they do go into it. This is |
a tendency which should be strenuously |
combated Our industrial development I
depends largely upon technical education, I
cation. from that which fits a man to be
a good mechanic, a good carpenter, or |
the greatest engineering feat The skill /
ed mechanic, the skilled workman can
educati ton. The far-reaching usefulness
of Institutes of technology and schools |
versally acknowledged, and no less far
reaching is the effect Of a good building |
Matchmaking, or engraving school All
such training much develop not only |
gence. In international rivalry this coun-
try does not have to fear the comDett- |
fear the educated labor OF specially |
trained competitors; and we should have /
the educaIlon OF the nanu, eye, ana SAN |
which VIII fit US to meet such comDeti-
ton.
the wageworlSer who tolls with his hands
and who must 1--WE hope in a constantly /
BRAIN Under the constitution the ma
tional legislature can do but little of d.
rect Importance for his welfare save /
where he is engaged in work which per-
rnits it to act under the interstate COM
nerce clause of the constitution; and this
is one reason why I so earnestly hope
that both the legislative and Judicial
branches of the government will consfrue
this clause of the constitution in the
broadcast manner possible. We can. how
ever. in such matter Industrial
training, in such a matter as child labor |
and factory laws, set an example to the
state by enacting the most advanced leg
islation that can wisely be enacted for
the District of Columbia.
Agriculture.
The only nfI1er nersnn 1rhnse uralfarn lie |