Los Angeles herald., 1906-12-05


would, as an incident, have the effect
of eliminating the transmission by de-
wise of gifts of the enormous fortunes
in Ruestion 10 Is not necessary at pres
ent to discuss. IL Is wise that progress
in this direction should be gradual. At
first permanent national inheritance
tax, while 1t might be more substan-
tial than any such tax has hitherto
been, need not approximate. either in
amount or in the extent of the increase
by graduation, to what such a tax
should ultimately be.
Recalls 1897 Tax
This species of tax has again and
again been imposed, although only
temporarily, by the national govern
ment. 1t was first imposed by the act
of July 8, 1897, when the makers of
the constitution were alive and at the
head of affairs. II was 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 /, 1862; a minimum sum of
$1,000 in personal property being ex-
cepted from taxation the tax then be-
coming progressive according to the
remoteness of kin The war revenue
act of June 10, 1898, provided for an in
heritance tax on any sum exceeding
the value of $4,000. the rate of the
tax increasing both in accordance with
the amounts left and in accordance
with the legatees remoteness Of kin.
The supreme court held that the sue
cession tax imposed at the time of the
civil war was not a direct tax but an
impost or excise which was both con-
stitutional and valid. More recently
the court, in an opinion delivered by
Mr.. Justice White, which contained an
exceedingly able and elaborate discus
sion of the powers of the congress to
impose death duties, sustained the con-
stitutionality 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
come tax stands on an entirely differ
ent footing from an inheritance tax;
because 1t involves no question of the
of fortunes swollen to an
size. The question is in it's
essence a question of the proper adj
Justment of burdens to benefits. AS the
law now stands 1t is undoubtedly diff
cult to devise national income tax
which shall be constitutional But
it Is absolutely impossible is
another question; and If possible it
is almost certainly desirable The first
purely income tax law was passed by
the congress in 1861, but the most i'm
portant law dealing with the subject
was that of 1894. This the court held
to be unconstitutional.
The question is undoubtedly very in
tricate, delicate and troublesome. The
decision of the court was only reached
by one majority. 1t is the law of the
land and of course is accepted as such
and Loyalty obeyed by all good citizens.
the hesitation evidently
felt by the court as a whole in coming
to a conclusion, when considered to-
gether 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 consti-
tuition is so great that only real neces-
sity 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 govern
ment over the use of corporate wealth
in interstate business, to devise legisla-
tion which without such action shall at
tain the desired end; but If this fails
there will ultimately be no alternative
to constitutional amendment.
Technical and Industrial Training
1t would be impossible to overstate
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 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 a feeling of loyalty
4 q -
to the whole. This is true of sections
and it is just as true of classes. The
industrial and agricultural classes must
work together, capitalists and wage
workers must work together, if the
best work of which the country is ca
pable is to be done. 1t is probable that
a thoroughly efficient system of edu-
cation comes next to the influence of
in bringing about national
success of this kind. Our federal form
of government, so fruitful of advan-
tage to our people in certain ways, in
other ways undoubtedly limits our ma
for instance, for the national govern
ment to take the lead in technical in
dustrial 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 be left primarily to the several
states. Nevertheless, the national gov
eminent has control of the schools of
the District of Columbia, and it should
see that these schools promote and en-
the fullest development of the
scholars in both commercial and in
dustrial training. The commercial
training should III one of its branches
deal with foreign trade. The industrial
training is even more important. 1t
should be one of our prime objects as
a nation, so far as feasible, constantly
to work toward putting the mechanic,
the wage worker who works with his
hands, on a higher plane of efficiency
and reward, so as to increase his eff
in the economic world, and
the dignity, the remuneration and the
power of his position in the social
world Unfortunately, at present the
effect of some OF the work in the pub
lie schools is in the exactly opposite
direction. If boys and girls are trained
merely in literary accomplishments, to
the total exclusion of Industrial, man
ual and technical training, the ten
dency is to unfit them for Industrial
work and to make them reluctant to go
into it, or untitled to do well If they
do go into 1t. This is tendency which
should be strenuously combated. Our
development depends largely