The Chickasha daily express. (Chickasha, Indian Territory [Okla.]) 1899-current, 1906-12-04

Both Of These Are Recommended By
| the President.
! The question OF taxation Is difncult in
ours with lis federal system Of govern n
ment. Some taxes should on every
| ground be levied in a small district for
use IN that district Thus the taxation
Immediate locality IN which the real es-
tate is found Again, there Is no more
legitimate tax for any state than tax
upon street railroads and similar corpor-
ations which operate wholly within the
state boundaries. sometimes IN one and
other minor divisions OF the state. But
there are many kinds of taxes which <;an
only be levied by the general government
so as TO produce the best results. because
among other reasons. the attempt TO
impose them In one particular state too
oIten results In merely driving the cor
porauon or individual affected 70 some
other locality or other state. The ma
tionai government should impose a
graduated inheritance tax. and, II pos
sible, a graduated income tax. The man
% ss sss Tss'h boe". Ssqyss .psea
advantages from the mere existence OF
government Not only should he rec
ognize this obligation IN the way. he leads
his daily life and In the way he earns
and spends his money. but Il should also
be recognized by the way In which he
pays for the protection the state gives
that he should assume his full and proper
share OF the burden OF taxation: on the
other hand, II Is quito a. necessary that
u this kind Of taxation. where the men
who vote the tax pay but little Of Il,
there should be clear recognition OF the
danger Of inaugurating any such system
save In spirit Of entire justice and mod
dertake to remodel our taxation system
along the lines suggested. we must make
Il clear beyond peradventure thai our
porting Ii the '1s eovernment ss t more eeuitably
than al present; that we intend 10 treat
rich man and poor man on a basis OF
absolute equality, and that we regard y
as equally tatal % true democracy 70 90
or permit Injustice 10 the one as 70 do
or permit injustice 70 the other.
Subject Needs Careful study.
! am well aware that such subject
as this needs long and careful study In
order that the people may become famil-
lar with what - proposed TO be done,
may clearly see the necessity OF proceed
ing with wisdom and self-restraint, and
may make up their minds just how far
they are willing 70 go in the matter:
while only trained legislators can work
out the project In necessary detail. But
feel that IN the near future our nation
Al legislators should enact law prov.d-
ing for graduated inheritance tax by
which steadily Increasing rate OF duty
should be put upon all moneys or other
valuables coming BY gift bequest, or
devise to any individual or corporation.
II may be well TO make the tax heavy
IN proportion as the individual benefited
IL remote Of kin. In any event. IN my
judgment the pro rata Of the tax should
OF the amount left to any one individual
after certain point has been reached,
II Is most desirable 10 encourage thrift
sr ana ana asS desire os ,Ss
part OF the breatwinner TO leave his chill
dren well on. This object can be attained
by making the tax very small on moder-
the ths pTl%s "S Object should e to % put eon
stnntly increasing burden on the inner
itance OF those swollen fortunes which
u Is certainly Of no benefit 10 this eoun-
There can be no question OF the eth
ical proprIety OF the government thus de-
Ierminlnf the conditions upon which any
Exactly how far the Inheritance tax
would. as an incident. hare the effect Of
limiting the transmission BY devise or
gift OF the enormous fortunes In question |
i Is not necessary At present 70 discuss.
II Il wise that progress In this direction
should be gradual AZ first A permanent |
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, &c what such /
tax should ultimately be-
Inheritanee Tax conssitusisnaI.
This species OF tax has again and again
the nagionel government II was fret \
imposed by the act OF July 9, 1877. when |
the makers Of the Constitution were /
a graduated tax: tho small in amount,
the rate was increased with the amount Il
left to any individual. exceptions being \
made In the case OF certain close Kin.
similar tax was again imposed oy the 4
act OF July ]. 1852; q minimum sum OF
u 600 In personal property being excepted
from taxation. the tax then becoming
according 10 the remotenefs
of Kin. The war-revenue act of June -.
1883 provided for an Inheritance tax on
any sum exceeding the value OF $4,000.
the rate Of tax increasing both IN accord
ance fith the amounts left and IN az
with the legatee's remoteness
of kin. The supreme court has held that
The succession tax imposed AT the time
an impose cf - -s=e which was both con-
sfltutlonai Snu valid More recently the
court. IN an opinion delivered by Mr.
able and elaborate discussion
)f the powers OF the congress TO impose
ieath duties. sustained the construction
Atty OF the inheritance tax feature Of the
act OF 1883
II Income Tax conssisusionalf
In its incidents. and apart from the
main p9sPoss sed. Ia1sns on an entiFelv dssr
mt footing from an inheritance tax, be-
.ause It involves no question OF the per-
,etuation OF fortunes swollen to an un-
lealthF size. The question Is IN It's
essence a question Of the proper adjust
nent OF burdens 10 benefits. As the
aw now stands It Is undoubtedly din
.ult 10 devise a national income tax
which shall be constitutional. But
whether Il Is absolutely impossible r. an
,thcr question. and N possible II Is most
certainly desirable. The first purely IN
iomc tax law was past BY the congress
n 1851. but the most important law deal
ng with the subject was that Of 1894
rhis the court held to be uneonstitu-
The question Is undoubtedly very in
ricate delicate. and troublesome. The
|ecision OF the court was only reached
~ one majority II Is the law Of the
and and, OF course. Is excepted ns such
md loyalty obeyed By an good citizens.
Nevertheless. the hesitation evidently
o a conclusion. when considered to-
rether with the previous decisions on
he subject. may perhaps indicate the /
possibility Of devising constitutional
ncomc-fax law which shall substan-
tally accomplish the results aimed
T. The dIfacuity Of amending the con-
titution is 80 great that only real ne
Every EFFORT should be made In dealing
With this subject as with the subject /
4 the proper control BY the national
over the use OF corporate
realfh in interstate business. TO devise /
erisiatfon which without such action /
hall attain the desired end. but II this /
ails. there Will ultimately Be no al
crnatlve TO constitutional amend
nent.