Lewiston evening teller. [volume] (Lewiston, Idaho) 1903-1911, 1906-12-04
NJ FAvons An INCOME \
This should - Addsd Nvhsn Masishai
Tax 9ystens' % Next Rsvisod.


\ The question Of taxation Ii i dif-
licult one in any country. but ii il
difficult In ours with sits
federal system OF government. Some
taxes should on every ground BE lev
led In small district for use In that
district. Thus the taxation of rial
estate Is peculiarly one fors the Inn
mediate locality In which thu, real
estate ID found. Again. there Is no
more legitimate tax for any state
than a tax on the franchises con
ferred BY that state upon street rail-
faads and similar corporations which
operate wholly within the boundaries
ct the state, sometimes in one and
sometimes In several municipalities
or other minor divisions OF the state.
But there are many kinds OF takes
which can only be levied BY the GIN
oral government 30 as to produce NE
oest results because, among 81 fer
1. easOns; the attempt to impose than
in one particular state too often Fe-
suits merely In driving the corpora
ton or Individual affected to some
other locality or other state. The
national government has long dariy-
sd its CHIEF revenue from a tariff on
imports and from an internal or ex-
case tax. In addition to these there
is every reason why, when next our
System OF taxation is revised, the ma
aonal government should impose a
graduated inheritance tax, and, II
The man OF great wealth owes be-
culiar obligation to the state. be-
cruise he derives special ADVANTAGES
from the mere existence OF govern
ment. Not only should he recognize
this obligation In the way he leads
his daily lie ad Observation-Disclosures
his daily life and in the way he earns
and spends his money, but 1t should
also be recognized by the. way in
which he pays for the protection the
state gives him. On the one hand.
Il IL desirable that he should assume
his full and porper share OF the bur-
den Of taxation; on the other hand,
II is quite as necessary that In this
who vote the tax pay but little OF It,
Eind OF taxation. whore the men
there should be a clear recognition
II the danger OF inaugurating any
such system save In q spirit OF en-
tire justice and moderation. When
ever we, as a people, undertake to
remodel our taxation system along
the lines suggested, we must make 1t
clear beyond peradventure that our
aim is to distribute the burden Sof
supporting the government more
euuitably than at present; that we
intend to treat rich man and poor
man on basis Of absolute equality,
end that we regard 1t as equally fatal
to true democracy to do or permit
Injustice to the one as to do or per-
NIT Injustice to the other.
am well aware that such a SUBJ
tect as this needs long and careful
study in order that the people may
become familiar with what q pros
posed to be done. maV clearly seq the
reressitv Of proceeding with wisdom
End self-restraint. and make up their
minds Just how far they are willing
RI go In the matter: while only train
q LEGISLATORS can w.:rk out the pro-
sect In necessary detail. But feel
'net IN the near future our national
'eeislators should enact q law pro.
-'ding for a graduated inheritance
FAX by which steadily increasing
rate OF duty should be nut upon ali
.ronevs nv other vaipables comins nv
-'f berv"st mr. devise tn auw infi-
-sd"ai or CORPORATION. II may be
''iesl tn make the tax heavy In nros,or-
son as the Individual benes,tfAd IL
-"-ote Of kin. In any event IN NV
~11ement tfie- pro rata Of. the tn
mould increase yerv heavily with the
.nc-ease OF the amount left to any one /
."olvionat sfser certain point has
eeen reached, n - most desirable
to encourage thrift and ambition
snd = potent source OF thrift and am