The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1906-12-07

~niCA d Sutduily iuCTSdSluS rate OF
duty should be put upon all moneys
or other ~yaluables coming by gift, be-
quest, or devise t any individual or
corporation 1t may be we'll to make
the tax heavy in proportion as the in
dividual benefited is remote of kin.
In any event, in my judgment the
pro rata OF the tax should increase
very heavily with the increase of the
amount left to any 2 individual az
ter a certain point has been reach
ed. 1t Is most desirable TO encourage
thrift and ambition, and a potent
source Of thrift and ambition is the
desire on the part Of the breadwinner
to leave his children we'll of. This
object can be attained by making the
tax very small on moderate amounts
OF property left: because the prime OBJ
ject should be 10 put Il constantly in
creasing burden on the inheritance of
: those swollen fortunes which il Is Ger
tainly of no benefit 70 this country 70
perpetuate.
There can be no question Of the
ethical propriety OF the government
thus determining the conditions upon
which Z gift or inheritance should
be received. Exactly how far the inher-
itance tax would. as an incident. nav
| the effect Of limiting the transmission
by devise or gift of the enormous for
tunes in question Ii is not necessary
at present % discuss. II Is wise that
progress in this direction should be
gradual. Al first apermanent national
inheritance tax. while il might be
more substantial than any such tax
has hitherto been, need not approx
mate, either in amount or in the eX-
tent of the increase by graduation. to
what such a tax should ultimately be.
This species OF tax has again and
/ again been imposed. althO only tenn
pOrarily, by the national government.
| It was first imposed by the act OF July
6, 1897, when the makers OF the con-
stitution were alive and at the head OF
affairs. 1t was a graduated tax
tho small in amount, the rate was In
creased with the mOun left TO any
Individual, exceptions being made IN
the case of certain close kin. A SINH
lar tax was again imposed by the act
of July |, 1862; a minimum sum OF
one thousand dollars in personal prop
erty being excepted from taxation,
the tax then becoming progressive
according to the remOteness OF kin.
The w~ar-revenue act Of June Is, 1898,
provided for an inheritance tax on any
sum exceeding the value of ten o
sand dollars. the rate of the tax in
creasing both in accordance with the
amount left and in accordance with
the legatee'S remoteneSS of kin The
supreme court has held that the sue
cession tax imposed at the time of the
Evil uvar ur0o not n direct TAX OH all
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
discussion of the powers OF the con
gress to impose death duties, sustain
ed the constitutionality OF the 1nherl-
tance-tax feature of the w~ar-reVenue
act of 1898.
In its incidents, and apart from the
the main purpose OF raising revenue
an income tax stands on an entirely
different footing from un inheritance
tax. al it involves no question
of the perpetuation OF fortunes e"oi-
len o an unhealthy size. The question
is in it's essence q question OF Ine pro-
ner adjustments of burdens to benefits
* the law now stands 1t is
edly difficult to devise a national IN
come tax which shall be constitutional
But whether it is absolutely lmpossl-
BILE is another question; n IL posi-
bic it is most certainly desirable. Inc
first purely income-taX law was past
hv the ngr in 1861, but the most
imnortant law dealing with the SUB
iect was tha5 of 1894. This the court
held to be unconstitutional.
The question is undoubtedly very
intricate, delicate, and troublesome
The decision of the court was only
reached by one majority. 1t is the
law of she land, and Of course is ac-
cepted as such and legally obeyed by
all good citizens. Nevertheless
the hesitation evidently felt by the
court as a whole in coming TO q con
clusion when considered together VII
the previous decisions on the sub
iec1, may perhaps indicate the posi-
bility of devising a constitutional IN
cOme-tax law which shall substantla4'
" accomplish the results aimed at
The difficulty of amending the consti-
tuition is so great that only real ne
cessity can justify a re ort thereto
Every effort should be made in dealing
with this subject, as with the subJeci
of the proper control by the nationa
government over the use OF c@Tpo'
rate wealth in interstate hLsl'
ness, to devise Legislation ~
without such action shall "ftain th'
desired end; but if this IA there
will ultimately be no a~ltern1,lF1 o Z
constitutional amendment.
TECHNICAL AND INDUSTRIAL
TRAINING.
1t would be impossible TO overstat'
(tho it is Of course difficult quantita'
lively to measure) the effect upon {
nations growth to greatness OF VIVA
!, may be called organized PATRIOTISM
which necessarily includes h substi
, tuition of a national feeling for mere
local pride: with as q resultant a higf
ambition for the whole country. NJ
country can develop it's full strength