The Washington herald., 1906-12-12
FORINHERITANCETAX
Mr.. Perkins Discusses Prin-
cipleS of His Bill.
PROPOSAL IS CONSTITUTIONAL
Long Acquiescenee Has Established
Validity OF Suggested Tax-ThIrty
SitiOB that Government Has No
share In 1t Declared NOnsensicaI.

For an hour yesterday the House of
Representatives heard Mr.. Perkins (Repp
n. ", discuss the principles of an in
heritance tax. for the imposition of which
he introduced a bill He acknowledged
that il was not likely to become a living
question at this session but said it was
sure to become incorporated into our
system of government In the not distant
future.
Unless the Supreme Court should
change its views" he said. there seems
no question but that the general govern
ment may consttutionaIly impose an in
heritance tax. The Supreme Court has
been known to change its views, but am
inclined to think that it would be more
apt to reverse its final decision on the
income tax, and again hold. as it formerly
held. that such tax was constitutional,
than 10 reverse itself on the inheritance
tax and hold that unconstitutional.
If the validity of such a tax can be
established by long acQuiescence, GER
tainly this has been done. In 1877 an in
heritance tax was imposed by this govern
mcnt. The men who drafted our Consti-
tuition were alive and in public Office.
Plainly they saw nothing in such an i'm
post which infringed the Constitution or
exceeded the power OF the government.
The law received the approval of George
Washington, and his name was set to il.
The validity of this law was never ques-
tened, and a few years later the act was
repealed. In the hour Of need of the civil
war the government again imposed an
inheritance tax. Its constitutionality was
questioned, but il was affirmed. An in
heritance tax and a progressive inherit
aEce tax was imposed in the Spanish
war"
States Impose Tax.
Mr. Perkins went on to say that thirty
Of the States had taxes on Inheritance
hall Of them only on property passing 10
collateral heirs-and he pointed out the
ease with which it could be borne.
He doubted whether the size of the
fortune which any man might honestly
earn would ever be restricted. The in
crease in population. the increase in bust
ness activity, made possible the accumu-
laton OF enormous fortunes Yet, while
there were many mOre. great fortunes. II
was doubtful if any, in their purchasing
power, exceeded or perhaps equaled in
size the wealth Of the past In the num-
Der of retainers they could support IN
the size Of the palaces they could build
in the gOrgeousness of the shows they
could give to amuse the public, il was
probable that there were in Rome sixteen
or eighteen hundred years ago men richer
than Carnegie or Rockefeller A very
different question was presented then in
the problem Of inheritance That mal
eff v4a-1rug
own labor seemed an inherent right. But
the state had the right to impose anv
conditions it saw fit when it undertook to
carry out the viii of the man who was
dead in reference TO the property that
had forever passed beyond his control
and III treating with the problem of great
fortunes might properly consider the ele-
mentS necessary 10 their creation
Individuals Can't Make Money.
No man" Mr.. Perkins continued, can
make money by himself alone. It is by
his relations with others that wealth is
accumulated, and the greater their
ability to purchase what one has TO fur
nish, the greater is the possible accumu-
lation Of wealth. So, when persons sug-
gest that the state has no right to ask
for q reasonable share OF the wealth
which could only have been accumulated
by the opportunities it offers, their posi-
ton seems to be uonsensioaI. I think,
therefore, we can easily answer in the
affirmative the question Of the moral
right Of the state 20 impose n large tax
upon the property Of the citizen when
he invOkes its aid in dsposing of the
property which he has left behind.
Mr. Rockefeller has rights in the prop
erty which he has accumulated. but the
infant that chances to be born his child
or his grandchild or his granddaughter.
which has done nothing except put itself
10 the trouble Of being born. has no moral
right to claim of the world into which
il comes any more than any other child
that is born into the world of other
parents. It has a right to claim a fair
chance with others, 10 claim the pro-
lection and the advantages which the
state extends TO all-that and nothing
more
1T was no advantage to Miss Wander
bilt or Miss Gould, that enormous for
tunes attracted the eager gaze OF foreign
fortune-hunteTs- ours is still the only
land Of romance. the only land where the
majority Of men marry without consider
ing solely the patrimOny of their brides
If diminished inheritances keep American
Heiresses at home and render them in
eligible in the eyes of foreign husbands
certainly their happiness will ne Increased
and the prosperity of the land will not be