The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1907-12-05
c,ple of the present tarin ]

4: ciple of the present tariff law
could not with wisdom be changed. !:
{: But in a country Of such phenom-
ena growth as ours 1t is probably
!: well that every dozen years or so /:
I: the tariff laws should be carefully !:
: scrutinized so as TO see that no ex-
:cessive or improper benefits are
conferred thereby, that proper rev.
enue is provided, and that our for
eign trade is encouraged. There /:
must always be as a minimum a
!: tariff which will not only allow for
the collection of an ample revenue
but which will at least make good /:
the difference in cost of production
here and abroad; that is, the diff
ference in the aborc cost here n
abroad. for the well being OF the
wage-worker must ever be a card
inal point Of American policy. The +:
{: ques ion should be approached pure !:
ly from a business standpoint; {:
both the time and the manner of !:
: he change being such as to arouse
them minimum of agitation and dis
turbance In the business world, n
to give the least play for selfish
and factional motives. The sole
consideration should be to see that
the sum total of changes repre-
sents the public good. This near
:: that the subject can not with wis:
dom be dealt with in the year pre-
ceding a presidential election, be-
cause as a matter of fact expert {:
ence has conclusively shown that {:
{: at such a time it is impossible to !:
get men to treat 1t from the stand
point of the public good. In my
judgment the wise time to deal
with the matter is Immediately at
ter such election. {:
Income Tax and Inheritance Tax.
When our tax laws are revised the
question of an income tax and an in
heritance tax should receive the careful
attention Of our legislators. In my
judgment both Of these taxes should be
part of our system of federal taxa
ton. 1 speak difidently about the in
come tax because II scheme for an
income tax was declared u%nconstitu-
tional by the supreme court; while in
addition it is a difficult tax to admins
ter in it's practical working, and great
care would have to be exercised to see
that it was not evaded by the very men
whom it was most desirable to W.
taxed, for If SO evaded it would, OF
course, be worse than no tax at all;
as the least desirable of all taxes is the
tax which bears heavily upon the nom
est as compared with the dishonest
man. Nevertheless, a graduated in
come tax Of the proper type would be q
desirable feature Of federal taxation,
and it is to be hoped that one may be
devised which the supreme court will
declare constitutional. The inheritance
tax, however, is both a far better
method CT taxation, and far more i'm
portant for the purpose of having the
fortunes Of the county bear in proper
ton to their increase in size a corre-
spending increase and burden of tax
alton. ..
{: The government has the absolute {:
/: right to decide as to the terms upon :
!: which a man shall receive a be- {:
{: quest or devise from another, and !:
this point in the devolution of prop (:
!: erty is especially appropriate for ::
{: the imposition of a tax. Laws inn {:
posing such taxes have repeatedly (:
F: been placed upon the national !:
{: statute books and as repeatedly de- /:
:: clared constitutional by the courts; /:
!: and these laws contained the pro- (:
{: gressiVe principle, that is, after a I:
{: certain amount is reached the be- /:
/: quest or gift, in life or death, is {:
!: increasingly burdsned and the rate i:
of taxation is increased in proper /:
ton to the remoteness of blood of /:
the man receiving the beauest.
Behind the European Countries.
The principles are recognized already
in the leading civilized nations of the
world. In Great Britain all the es-
tates worth S., 200 or less are practically
exempt from dedlH dutleS, While the
increase is such that when an estate
exceeds SIS, ZOO, 900 in value and passes
to a distant kinsman or stranger in
blood the government receives all told
an amount equivalent to nearly a fifth
of the whole estate. In France SO much
pays over a fifth to the state if ii
passes to a distant relative.
The German law is especially interest
ing to us because it makes the in
heritance tax an imperial measure
while allotting to the individual states
Of the empire a portion of the proceeds
and permitting them to impose taxes
in addition to those imposed by the i'm
perial government. Small Inheritance
are exempt, but the tax is so sharply
progressive that when the inheritance
is still not very large, provided it is
not an agricultural or a forest land
it is taxed at the rate of 25 per cent
IL it goes to distant relatives. There is
nc reason why in the United States
the national government should not
impose inheritance taxes in addition to
those imposed by the states, and wher
we last had an Inheritance tax about
one-half Of the states levied such taxes
concurrently with the national govern.
ment, making a combined maximum
rate, in some cases as high as rs pei
cent. The tax should is possible
be made to bear more heavily upon
l1ooS lSoldiil5 llllOu - ~ oollll y
h within it. A heavy progressive
tax upon a very large fortune is in nc
way such a. tax upon thrift or industry
as a like tax would be on a small for.
tune. No advantage comes either tc
the country as q whole or to the ind
viduals inheritlng the money by per.
hitting the transmission in their en-.
tirety of the enormous fortunes which
would be affected by such a tax: anc
as an incident to it's function of revenue
raising, such a tax would help to pre-
serve a measurable equality of oppor
tunity for the people OF the generation:
growing to manhood.
Enforcement of the Law.
A few years G there was QUO com
plant that the law could not be in,
voked against wealthy offenders. Their,
is no UGH complaint now. The cours'
OF the department of justice durin:
the last few years has been such Al
to make it evident that no man stand
above the law. that no corporation l
so wealthy that it ann be held t
account. But the laws them
selves need Strengthening in NOR
than important point, they Shout
be made more definite. SO that no hon
est man can be led unwittingly t
break them, and SO that the rea
wrongdoer can be readily punished.