The Republican. [volume] (Oakland, Md.) 1877-current, 1907-06-20
THOSE WHO HAVE SHOULD PAY.
President Roosevelt Again Re COM
mends Tax on Incomes and In
heritanceS.

lOWn EXpOSltlOn on MONDAY, the
first at the dedication of the Geor-
gia Building and the second before
the National Editorial Association.
In the two speeches he covered
wide range of subjects, including
the growth of the South, the sup
preston of child labor, the liability
of employers for accidents to work
men, the development of inland
water ways and the preserva-
tion to the public of the forest
and fuel lands remaining in the
possession of the Government. Of
the greatest Importance, however,
to the people of the whole country,
are the Presidents remarks on an
income tax and an inheritance tax,
which The News prints in full
below, space torbidding the publ
cation of all of the two speeches.
In regard to taxation, Mr.. Roose-
welt said:
"Most great civilized countries
have an income tax and an inheri-
lance tax. In my judgment both
should be part of Our system of
Federal taxation. l speak diff
IDENTIFY about the income tax, be-
cause one scheme for an income
tax was declared unconstitutional
by the Supreme Court by a FIVE to
five vote; and, ir addition, it is a
difficult tax to administer in its
practical workings, and great care
would have to be exercised to see
that it is not evaded by the very
man whom it is most desirable to
have taxed, for if so evaded it
would, of course, be worse than
no tax at all, as the least desira-
ole of all taxes is the tax which
bears heavily upon the honest as
compared with the dishonest man.
Nevertheless, graduated income
tax of the proper type would be a
desirable permanent feature of
Federal taxation, and l still hope
that one may be devised which
the Supreme Court will declare
constitutional.
I'm my judgment, however, the
inheritance tax is both a far better
method of taxation, and far more
important for the purpose l have
in view-the purpose ofhaving the
swollen fortunes of the country
bear in proportion to their size
constantly increasing burden of
taxation. These fortunes exist
solely because of the protection
given the owners by the public.
They are a constant source of care
and anxiety to the public, and it
is eminently just that they should
be forced to pay heavily for the
protection given them. 1t is, of
course, elementary that the nation
has the absolute right to decide as
to the terms upon which any man
shall receive bequest or devise
from another. We have repeated
ly placed such laws on our statute
books, and they have repeatedly
been declared constitutional by
the courts. l believe that the tax
should contain the progressive
principle. Whatever any individ-
ual receives, whether by gift. be-
quest or devise, in life or death,
should, after a certain amount is
reached, be increasingly burdened,
and the rate of taxation should be
increased in proportion to the re-
moteness of blood of the man re-
ceiving from the man giving or
devising.
The principle of this progress
sive taxation of inheritances has
not only been authoritively recog-
nized by the legislation of Con
gress. but it is now unequivocally
adopted in the leading civilized
nations of the world-in, for in
stance, Great Britain. France and
Germany. Switzerland led off
with the imposition of high pro-
gressive rates. Great Britain was
the first Of the great nations to
follow suit, and within the last few
years both France and Germany
have adonted the nrinCiD1a Tn