Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1906-05-23
The hight of conn.cation.

The Chicago Chronicle, comment
ing on the utterances of President
Roosevelt and Secretary Taft in rela-
ton to the curtailing Of inheritances
by confiscating all above certain
amount Of decedent's property, says
The right Of taxation for that pur-
pose is recognized by the authorities
on law and the rights of men," 1t also
quotes from Mr.. Taft's recent speech
ut Yale, known as the "Parlor Social
list Speech" the proposition, that
neither at common law nor under the
Constitution (meaning the Consttu-
ton of the United States) is the right
of descent of property or the devising
of it an inalienable right. 1t depends
wholly upon the legislature"
But both the Chronicle and Secre-
tary Taft are mistaken, SO far us their
remarks relate to Federal taxation
An Inheritance tax would certainly be
direct tax, and il 1t were imposed
by Congress would necessarily be ap-
portioned among the several States &C
cording to population. The Federal
Constitution, in two clauses, forbids II
direct tax under any other condition.
The common law is modified by the
constitutional provisions. 1t has no
force here, so far us taxation is con-
cerned. The legislatures of the States
might confiscate private property, but
Congress could not. 1t might levy a
graduated Income tax (as Indirect
ta1) framed so as to be uniform
throughout the United States Indeed,
1t has often done that very thing. The
income tax clauses OF the Wilson bill
were declared void, not because the
law laid an income tax per Sc, but
because the tax laid by that bill fell
on the proceeds of land and consti-
tuted direct tax not apportioned as
the Constitution required. A tax on
all incomes except those arising from
land would be perfectly constitutional
and feasible. But an Inheritance tax
laid by Congress would, from the fact
that 1t would be direct tax, constl-
tute violation of the Federal Con-
stitutlon. since 1t would not be posi-
BILE to apportlon it among the States
In proportion to population.
Again, the right to acquire an es-
tate by inheritance Is an inalienable
right, no less than the right to acquire
1t by purchase. 1t Is included among
the rights of property; and no honest
lawyer or statesman. will deny that
life, liberty, and property are equally
protected by the English law and by
our own constitution. A "parlor So
cialist' is far less dangerous and far
lawyer or even White House con-
fiscator. If overgrown fortunes are
to be distributed In this country, as
they will be, the work must be done
according to the principles advocated
by Jefferson, and not according to the
vain, historical propositions of Taft
and Roosevelt. Those overgrown for
tunes have grown up under the shell
ter of protectionism In opposition to
the Democracy. Trusts and combines
built up by the protective tariff laws
and special privileges enacted by the
Republicans have made them possible
When the Democrats regain the gov
eminent they will be distributed with
out any violation of natural right, by
restoring equality of opportunity tc
all the people.
A Triumvirate OF Hocus Focus.
In an article plainly inspired ut the
War Department and written by "Dick
inson," We find the following estimat,
of the powers, glories, and lasting quail
ties of the three men who dispute witt
the giant life insurance companies tn,
title Of the "Big Three:
"Mr. Roosevelt will be only fift,
years old when his present term OK
plres. Mr.. Taft will be only tifty.two
and NJ, Root wll| hs slxE.fpps The,