The Birmingham age-herald., 1907-06-11

ne represents anu Wlln Wnlcn ne IS dC- lively identified, for the conservation of all our natural resources. This was the appointment of the inland waterways commission.
 Waterway Transportation.
 The inability of the railroads of the United States to meet the demands upon them has drawn public attention forcibly to the use of our waterways for trans portation. But it is obvious that this is only one of their many uses. and that a planned and orderly development is impossible except by taking into account all the services they are capable of rem dering. It was upon this ground that the inland waterways commission was re- gently appointed. Their duty is to pro- pose a comprehensive plan for the inn provement and utilization of those great waterways which are the great potential highways of the country. Their duty is also to bring together the points of view of all users of streams and to submit a general plan for the development and conservation of the vast natural resources or the waterways of the United States Clearly it is impossible for the waterways commission to accomplish its great task without considering the relation or streams to the conservation and use of all other natural resources and have asked that it do so. Here, then, for the first time, the orderly development and plan ned conservative use of all our natural resources is presented as single prob lem One by one the individual tasks in this great problem have already been undertaken. One by one in practical fashion the methods of dealing with them were worked out. National irrigation mas proved itself a success by it's actual work ing. Again, actual experience has shown that the national forests will fulfill the
 s.1. trraf n-n- ated. All who have thoughtfu1ly studied the subject have come to see that the solA tion of the public lands question lies with the home maker, with the settler who lives on his land, and that gov ernment control of the mineral fuels and the public grazing lands is necessary and inevitable, Each of these conclusions rep resented a movement of vast importance which would confer large benefits upon the nation, but which stood by itself They are connected together into one great fundamental problem-that of the conser- vation of all our natural resources. Upon the wise solution of this, much or our future obviously depends. Even such questions as the regulation of railway rates and the control of corporations are in reality subsidiary to the primal prob lem of the preservation in the interest of the whole people of the resources that nature has given us If we fail to solve this problem, no skill in solving the others will in the end avail us very greatly.
 Income Tax.
 Now as to the matter of taxation. Most great civilized countries have an income tax and an inheritance tax. In my Judg- ment both should be part Of our system of federal taxation. l speak dl1idenliy about the income tax because one scheme to declared uncOn- stitutional by the supreme court by hVe to four vote: and in addition 1t IS difficult tax to administer in its practicai workings, and great care would nave .o be exercised to see that it was not eVad- ed by the very man whom IL IS must desirable to have taxed, for If so eVaoeo 1t 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 honest as compared with the dis honest man. Nevertheless, graduated income tax of the proper type would be a desirable permanent feature or 1eoerai taxation and I still hope that one may be devised which the supreme court Will declare constitutional.
 Inheritance Tax Better
 In my judgment, however, the lnheri- tance tax is both a far better method of taxation and far more important for the purpose l have in view-the purpose or having the swollen fortunes of the coun- try bear in proportion to their size a constantly increasing burden of taxation. These fortunes exist solely because of the protection given the owners by the uublic They are a constant source Of care and anxiety to the public and it is eminently just that they should be forced 10 pay heavily for the protection given them It is, of course, elementary that the nation has the absolute right to de- eide as to the terms upon which any