The news-democrat. (Providence, R.I.) 1906-1909, 1906-12-04

| done, may clearly see the necessity
OF proceeding with wisdom and self
restraint, and may make up their minds
Just how far they are willing to go
In the matter; while only trained legis-
lators can work out the project I'm
necessary detail. But feel that i'm the
near future our national legislators
should enact law providing for
graduated Inheritance tax by which
steadily increasing rate OF duty should
be put upon all moneys or other val
uables coming by gift. bequest or de-
| wise to any individual or corporation.
IL may be well TO make the tax heavy
| in proportion az the individual bene-
| hted is 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 is most desirable 10
encourage thrift and ambition. and
potent source OF thrift and ambition Is
the desire on the part OF the bread
winner TO 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 object should be to put a con-
stantly increasing burden on the in
heritance Of those swollen fortunes
which IL is certainly Of no benefit 10
this country TO perpetuate.
There can be no question OF the ethi-
cal propriety of the government thus
determining the condition upon which
any gift or Inheritance should be re-
ceived. Exactly how far the inheri-
| tance tax would, an incident, have
the effect OF limiting the transmission
by devise or gift OF the enormous for
tunes in question IL is not necessary
at present 10 discuss. IL is wise that
progress in this direction should be
gradual At first a permanent national
| Inheritance tax. while IL might 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, TO what
such a tax should ultimately be.
This species OF tax has again and
again been imposed. altho only tenn
| porarily, by the national government.
II was first imposed by the act of July
| 6, 1897 when the makers OF the con-
stitution were alive and at the head
of affairs. 1t was a graduated tax; tho
small in amount, the rate was increased
with the amount left TO any individual,
exceptions being made in the case Of
certain close kin A similar tax was
again imposed by the act of July !,
| 1862; minimum sum OF one thousand
dollars in personal property being eX-
| cepted from taxation, the tax then
becoming progressive according to the
Il
act of June l3, 1898, provided for an
inheritance tax on any sum exceeding
the value OF ten thousand dollars. the
rate Of the tax increasing both i'm ac-
cordance with the amounts left and in
accordance with the legatee's remote
ness 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 recently the court. In an
opinion delivered by Mr.. Justice White,
which contained an exceedingly able
and elaborate discussion of the powers
of the congress to impose death duties,
sustained the constirutionality OF the
! nheritance-tax feature OF the war
revenue act of 1898.
In it's incidents, and apart from tho
main purpose OF raising revenue. an in
come tax stands on an entirely different
footing from an inheritance tax: be-
cause IL involves no question of the
perpetuation of fortunes swollen 10 an
unhealthy size. The question is in it's
essence a question OF the proper ad-
justment of burdens to benefits. As
the law now stands IL is undoubtedly
difficult TO devise a national income
tax which shall be constitutional. But
whether it is absolutely impossible is
another question; and il possible ii is
most certainly desirable. The first
purely income tax law was past by the
congress in 1861, but the most import
ant 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. II is the law OF the
land, and OF course is accepted as such
and Loyalty obeyed by all good citi
zens. Nevertheless, the hesitation evil
IDENTITY felt by the court as "A whole
i'm coming to a conclusion, when con-
sidered together with the previous de-
cisions on the subject, may perhaps
indicate the possibility of devising n
constitutional income tax law which
shall substantially accomplish the re-
suits aimed at The difficulty of
amending the constitution is so great
that only real necessity can JUSTIFY
resort thereto. Every effort should be
made in dealing with this subject, as
with the subject OF the proper control
of the national government over tho
use Of corporate wealth in interstate
business, to devise legislation which
without such action shall attain the de-
sired end. but II this fails, there viii
ultimately be no alternative to con-
stitutional amendment
Technical md Industrial Training.
II WouL1 De lnpOSSlple 10 oNFIstdlt NtHo
f. is OF course difficult quanta lively 10
measure) the effect upon nations growth
10 greatness Of what may be called organ
lied patriotism, which necessarily includes
the substitution OF a national feeling for
mere local pride. with as a resultant
high ambition for the whole country. No
country can develop its full strength so
long as the parts which make up the
whole each put n feeling Of loyalty 10 the
part above the feeling OF loyalty 10 tho
whole. This S. true of sections and it is
lust as true Of classes. The Industrial and
agricultural classes must work together,
capitalists and wageworkers must work
together. II the hest work OF which the
country is capable Is TO he done. II is
probable that a thoroly efficient system az
education comes next TO the Influence OF