The Greenville journal. [volume] (Greenville, Ohio) 1850-1918, 1907-08-01
as Our Present System
Of Taxation Correct
and Equitable ?"
"a Paper by Henry W. Naegele
of Middletown, o.


In a paper read before the Mems
Round Table club of Middletown, O.,
on March 2, 1907, Mr.. Henry w. Nae
gele of the MiddletOwn Journal dis
cussed Taxation" in an interesting
manner. Mr.. Naegele is prominent In
labor circles. After pointing out that
the tax system Of Ohio is unjust, he
considered income and inheritance
taxes as follows:
"Of all modes OF taxation, the in
come tax is the most just and equit-
able. Every man can AFFORD to pay
according TO his income and ought to
do so. There is no other perfect
standard of taxation; none other
which does not intlict more or less
hardship and injustice.
"The tax comes upon the pri-
vate revenue Of each year, out of
which the government should receive
its share for the annual revenue of the
state. II the private revenue is in
creased so should be the contribution
to the public revenue; if the former
is diminished, the latter should be
Also This is fair and just. Were it
to supersede all other forms Of taxa
tion, perfect equality would be estab-
lished; property and labor would bear
each its Just share Of the public bur
dens. To do this, 1t would be neces-
sary to ascertain the income Of every
man; Of every laborer whether his
wages amounted to one hundred Or
one thousand dollars year; OF every
professional man; Of every operative,
male or female; every capitalist,
banker merchant and mechanic. Upon
the gross income. thus ascertained,
the income, thus ascertained, the gen.
eral tax should be levied, pro rata.
That many men are dishonest
there can be no doubt: but when the
law taxing income Is regularly en-
forced from year to year, the dificulty
OF concealment, on the part of the tax.
payer, is constantly increasing. His
neighbOrs and competitors in business
have an eye upon him, if they believe
re is making false statements, and he
can not long escape detection.
Another opJecrlon made Is that
men do not always like to have their
incomes known. But why should they
not? We have already said that, in
the matter OF taxation all are co-part-
ners, having pro rata interest. What
one does not pay, Others must All,
therefore. may rightfully demand such
information as shall furnish the
means Of assessing correct tax.
Besides this, an income tax well
enforced will be the means of diffus-
ing a large amount Of information
most important in regard to the cred
its which business men are required
to give. The position and ability Of
every man will be better understood.
This is an important consideration.
1--WE do not advocate the adoption Of
the income tax as q substitute for all
other modes of taxation; our purpose
Is to show that, so far as practicable,
1t is the most Just and. economical
mode Of raising q revenue.
inheritance Tax.
"'To whom does the world belong,
the living or the dead?'
Men die, and the property they
have acquired or held during their
lives must pass into the possession Of
others. May the person who is about
to leave the world say to whom his
wealth shall Immediately descend? ?
May he go farther and say to whom
1t shall descend for all coming time
| May he go farther still and determine
what specific use shall be made of his
the state decide the questions-to
whom, for what purposes, and for how
long, the wealth of the deceased per-
sons shall descend? Does the world
and its wealth belong to the living or
the dead, or to both in common? II
to both, what portion should belong to
each? II the dead are allowed to con-
troll part, why not all? Which party,
the living or the dead, will most in
telligently decide how wealth can be
advantageously employed in produc-
ton, or in any other mode, for the ben
eft of the living?
These are points involved in the
subject of inheritance and the tesla
mentary disposal of property and are
important ia an economical point of
view, irrespective of all other consid,
erations. TGese questions have prac'
tically been decided by the laws and
institutions Of society In different ages
arc countries. Governments have al.
ways interfared in regard to the es-
tates of deceased persons, to such an
extent as to prescribe limitations and
conditions. So far as these laws have
been in harmony with instincts of hu.
manity, and the laws OF value, they
have been benefcient In their opera,
tion. But all the wealth, all the in
stitutions, all the interest of society,
should ever be regarded as fully un.
der the control of the existing genera.
tion of men. This should be funda'
mental principle in civil polity; and,
If law may interfere In this matter at
all, it may do so to any extent the
public interest shall demand"
Amend the Constitution.
VIM. o. Mathews of the Cleveland
Chamber Of Commerce and the Ohio
Tax League, in an address before the
Tax Commission of Ohio, said:
The Cleveland Chamber of Com
merce has committed itself positively
upon the proposition that the consti
tuition of Ohio should be amended. A
suggestion has been made that it ID
possible to secure the improvements
desired in our tax laws under our con
stitution as it is, We do not believe
It, We sincerely hope the Commission
will recommend the constitutional