Evening star. [volume] (Washington, D.C.) 1854-1972, 1906-12-04

mining the conditions upon which any
gift or inheritance should be receiveo'
Exactly how far the Inheritance tax would.
| as an incident. have the effect OF limiting
| the Transmission by devise or gift OF the
enormous fortunes in question II is not
necessary at present to discuss It is wise
that progress in this direction should be
gradual. At first permanent nationai
inheritance tax, while 1t might be more
substantial 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 tax should
ultimately be.
This species of tax has again and again
been imposed altho only temporarily. by
imposed by the act of July 6, 1877, when
the makers of the Constitution were alive
and at the head of affairs. 1t was q grad
uated tax; tho 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
1862; a minimum. sum OF one Thousand
dollars In personal property being excepted
from taxation, the tax then becoming
progressive according to the remoteness OF
Kin. The war-revenue act of June Ii,
1893. provided for an Inheritance tax on any
sum exceeding the value of ten thousand
dollars, the rate OF the tax increasing both
In accordance with the amounts left aid IN
accordance with the legatee's remoteness
Of kin. The Supreme Court has held that
the succession tax imposed at the time OF
ihe civil War was not direct tax, but an
impost or excise which was both constitu-
tional and valid More recently the Court,
IN. an opinion delivered by Mr.. Justice
White, which contained an exceedingly able
and elaborate discussion Of the powers of
the Congress to- impose death duties sus-
tanned the consttutiona1ity of the inheri-
tance-tax feature Of the war-revenue act
of 1893. IS 4~-s-- -.-.-s
In its incidents, and apart from the main
purpose of raising revenue, an income tax
stands on an entirely different footing from
an inheritance tax; because 1t involves no
question OF the perpetuatton OF fortunes
swollen to an unhealthy size. The question
is in its essence a question of the proper
adjustment Of burdens to benefits IS the
law now stands it is undoubtedly difficult
to devise national income tax which shall
be constitutional. But whether it is abso-
lutely impossible is another question; and
If possible is most certainly desirable. The
11rst purely tncOme-tax law was past y
the Congress in 1861. but the most impor-
tant law dealing with the subject was that
OF 1894. This the court held to be uncon-
stitutonal.
The question is undoubtedly very intri-
cate, delicate, and troublesome. The de-
clsion of the court was only reached by
one majority. 1t is the law of The land,
and of course is accepted as such and loyal
ly obeyed by all good citizens. Nevertheless,
the hesitation evidently felt by the court as
whole In coming to conclusion, when
considered together with the previous de-
cisions on the subject, may perhaps in
dic t.,t. the possibility of devisng a con,
substantially accomplish the results aimed
at. The difficulty of amending the
Constitution Is so great that only
real necessity can justify a 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 legislation
which without such action shall attain the
desired end; but If this fails, there will ulti-
mately be no alternative to a constitutional
amendment.
Technical and Industrial Training.
1t would be impossible to overstate (tho
1t Is of course difficult quantitatively to
measure) the effect upon nations growth
to greatness of what may be called or
ganfzed patriotism, which necessarily in
cludes the substitution of a national feel
ing for mere local pride; with as a resultant
high ambition for the whole country.
No country can develop it's 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 sections and it is
just as true of classes. The industrial and
agricultural classes must work together,
capitalists and wageworkers must work
together, If the best work Of which the
country is capable is to be DONE It is
probable that a thoroly efficient system Of
education comes next to the influence Of pa
triotism in bringing about national sue
cess of this kind Our federal form of gov
eminent, 50 fruitful of advantage to our
people In certain ways, in other ways I'M
doubtedly limits our national effectiveness
1t Is not possible, for instance, for the
National Government to take the lead in
technical industrial education, to see that
ftn r,fyt,v IN oohn 80
develops on all its technical, industrial,
scientific, and commercial sides. This must
be left primarily to the several States
Nevertheless, the National Government has
control of the schools of the District Of
Columbia. and it should see that these
schools promote and encourage the fullest
development OF the scholars in both COM
mercial and industrial training. The COM
branches deal with foreign trade. The
industrial training Is even more i'm
portant It should be one OF our prime
objects as a Nation. so far as feasible,
chanic, the wageworker who works with his
hands, on 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 posi-
ton in the social world. Unfortunately at
present the effect Of some Of the work in
the public schools Is in the exactly opposite
direction. II boys and girls are trained
merely in literary accomplishments. to the
total exclusion of Industrial, manual, and
technical training, the tendency Is to I'M
fit them for industrial work and to make
them reluctant to go into 1t, or untitled
to do well If they do go into it. This Is q
tendency which should be strenuousy COM
bated. Our Industrial development depends
largely upon technical education, including
in this term all industrial education, from
that which fits man to be good mechan-
ic good carpenter, or blacksmith to that
which fits man to do the greatest engi-
neering feat. The skilled mechanic, the
skilled workman. can best become such by
technical industrial education. The far
reaching usefulness Of institutes Of technol-
ogy and schools of mines or Of engineering
is now universally acknowledged and no less
far-reaching Is the effect of a good build
ing or mechanical trades school, a textile or
Matchmaking, or engraving school. All
such training must develop not only man.
ual dexterity but industrial intelligence
In international rivalry this country does
not have to fear the competition Of pauper
labor as much as 1t has to fear the edu-
Gated labor of specially trained competi-
tors; and we should lave the education
of the hand, eye, and brain which will fit
US to meet such competition.
In every possible way we should help
the wageworker who tolls with his hands
and who must 1--WE hope in a constantly in
creasing measure) also toll with his brain.
Under the Constitution the National Legis-
lature can do but little of direct Importance
foy his welfare save where he Is engaged