Gainesville daily sun. (Gainesville, Fla.) 190?-1938, 1906-12-05

which he pays for the protection the
state gives him. On the one hand, It
IA desirable that he should assume his
full and proper share Of the burden Of
taxation; on the other hand. II is quite
as necessary that I'm this kind OF taxa
ton, where the men who vote the tax
pay but little Of II, there should be
clear recognition Of the danger Of in
augurating any such system save In a
spirit Of entire justice and moderation
Whenever we rs a people undertake to
remodel our taxation system along the
lines suggested we must make II clear
beyond peradventure that orr aim Is to
distribute the burden Of supporting the
government more equitably than at
present that we intend 10 treat rich
man and poor man on Q basis OF abso-
lutte equality and that we regard II as
equally fatal 10 true democracy TO do
or permit injustice 10 the one as TO do
or permit injustice TO the other.
am well aware that such n subject
as this needs long and careful study In
order that the people may become ia
mIlar with what Is proposed 20 be
done. may clearly see the necessity OF
proceeding with wisdom and self re-
straInt and may make up, their minds
lust how far they are willing TO 90 In
the matter, while only trained legls'
lators can work out the project In
necessary detail. But feel that IN the
near future our national legislators
should enact a law providing for a
graduated inheritance tax by which
steadily increasing rate Of duty should
be put upon all moneys or other val
unbles coming by gift. boquest or de
wise 20 any individual or corporation.
II may be well 10 make the tax heavy
IN proportion as the individual bene-
6ted IL 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 one
Individual after a certain point has
been reached. II IL most desirable 20
encourage thrift and ambition, and a
potent source OF thrift and ambition
IL the desire on the part OF the bread
winner 10 leave his children well of.
This object can be attained by making
the tax very small on moderate amounts
OF property left. because the prime OBJ
jcct should be 10 put a constantly In
cFeasing burden on the Inheritance OF
those swollen fortunes which II II Ger.
talnly OF no beneGt 10 this country TO
perpetuate
Ethical Proprlsty UNsVsstlonsd.
There can be no question OF the eth,
!cai proprlsty OF the government thus
determining the conditions upon which
any gift or Inheritance should DO re-
celved. Exactly how far the inner.
itance tax would. AZ an incident have
the effect Of limiting ths transmission
by devise or gift OF the enormous for.
snnes In question II Il net necessary a.
present 10 discuss II IL wise that
progress In this direction should BE-
gradual AZ nrst q permanent na'
tional Inheritance tar. while Il might
be more substantial than any such tar
has hitherto been. need not appgoxi-
nate either IN amount % In the en-.
tenl % the increase by graduation. 20
what such q tar should ultimately BE-.
Thia species % tan has again and
again been Imposed although only
temporarily. b. ths national govern.
meat II was nrut imposed by the act
% July q iTV5. when the makers OF the
constitution were alive and nc the head
% sffalra II Was q graduated tan,
Though small in anouuG che rate was
lncrcaned with tse am0gnt left 10 any
Individual eHcppticas being made IN
The cas- % certain Gloss kla A sim.
liar tax vas again Imposed by ne act
90 Juy 4. iSss. q mininam Gum %
$1,000 in pcrsoaai prVperiy eelas en-.
ceptcd from gaxatiOa. the tsx thea b.
coming progressive accocdinE % the
ronofeness 90 tin TIE var rsveaue
aci % June "a iSo& proyldcd foy an
Inheritance tax 90 any sum sxcccding
ths vaius % si0oo0 tas rate % ne
tax iacreasiug heih In accCriance with
TIE amoants lsst and ln sccogdance
vita ne legatae2 Fcnoleaess % kin
ne suFFcue cougt has hs,d thai tbe
tncccsatea tax imnosod at tes tire %
ne Civi var vas noi q airert aL bei
sr iupesi 90 s1ctae ubieh vas bsth
coast.tuiisnsi ead vsrd Mere rsceai,
y zoe coart ta AZ egini1a telrervi ~
Ar 1Estee Whaa uhica claftfrrtfsn
esosetag'y shas ana s,tha-ats t.tces
tiga ef ,af psueFs SO ths cpernss "a
iwHrss tnth ttttff Haf.1.eti the
c1sNIstansNiy 81 49, iaheFnrce ttr