Rock Island Argus., 1906-12-04

increased with the amount left TO any
individual, exceptions being made in
the case of certain close kin. A sim
liar tax was again imposed by the act
of July l, 1862, a minimum sum OF
$1,000 in personal property being ex-
cepted from taxation, the tax then be
coming progressive according to the
remoteness of kin. The war revenue
act of June 13, 1898, provided for an
Inheritance tax on any sum exceeding
the value of $4,000, the rate Of the
tax increasing both in accordance with
the amounts left and in accordance
with the legatee's remoteness of kin.
The supreme court has held that the
succession tax imposed at the time Of
the civil war was not a direct tax, but
an impost or excise which was both
constitutional and valid. More recent
ly the court, in an opinion delivered by
Mr.. Justice White. which contained an
exceedingly able and elaborate discus
sion Of the powers of the congress to
impose death duties, sustained the
constitutonality of the Inheritance tax
Earlier Legislation Reviewed.
In its incidents and apart from the
main purpose of raising revenue an in
come tax stands on an entirely differ
ent footing from an inheritance tax,
because it involves no question of the
perpetuation of fortunes swollen to an
unhealthy size. The question is in its
essence question of the proper ad-
Justment of burdens to benefits. AS
the law now stands it is undoubtedly
difficult to devise a national income tax
which shall be constitutional. But
whether it is absolutely impossible is
another question, and if possible 1t is
most certainly desirable. The first
purely income tax law was passed by
the congress in 1861, but the most i'm
portant law dealing with the subject
was that of 1894. This the court held
to be unconstitutional.
The question is undoubtedly very in
tricate, delicate and troublesome. The
decision. of the court was only reached
by one majority. 1t is the law of the
land and of course is accepted as such
and Loyalty obeyed by all good citizens.
Nevertheless the hesitation evidently
felt by the court as a whole in COM
ing to n conclusion when considered to-
gether with the previous decisions Oh
the subject may perhaps indicate the
possibility of devising Il constitutional
income tax law which shall substan-
tally accomplish the results aimed at.
The difficulty of amending the consti-
tuition is so great that only real neces-
sity can justify resort thereto. Every
a in, limo
this subject, as with the subject OF the
proper control by the nationa- govern
ment over the use of corporate wealth
in interstate business, to devise legis-
lation which without such action shall
attain the desired end. but if this fails
there will ultimately be no alterna-
tive to q constitutional amendment.
Technical and Industrial Training.
1t would be impossible to overstate,
though it is of course difficult quantita-
lively to measure, the effect upon a ma
tiOn'S growth to greatness Of what may
be called organized patriotism, which
includes the substitution of
a national feeling for mere local pride,
with as resultant high ambition for
the whole country. No country can de-
velop its 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 indus
trial and agricultural classes must
work together, capitalists and wage
workers must work together, if the
best work of which the country is ca
pable is to be done. 1t is probable
that thoroughly efficient system of
education comes next to the influence
Of patriotism in bringing about nation
nj success of this kind. Our federal
form of government, so fruitful of ad-
vantage to our people in certain ways,
n other ways undoubtedly limits our
effectiveness.
1t is not possible, for instance, for
the national government to take the
cad in technical industrial education,
to see that the public school system of
this country develops on all its tech
lical, industrial, scientific and com
nercial sides. This must be left pri-
narily to the several states. Never
-IiCiCSS lnt mas
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 commercial and Industrial train
ng. The commercial training should
n one of its branches deal with foreign
rade. The Industrial training is even
more important 1t should he one of
'ur prime objects as q nation, so far
IS feasible, constantly to work toward
putting the mechanic, the wagework-
r who works with his hands. on a
higher plane of efficiency and reward.
20 as to increase his effectiveness in
he economic world and the dignity.
he remuneration and the power OF his
position In the social world. Unfor-
at present the effect OF some |
lf the work I'm the puhljo schoolS iS I'm |