The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1907-12-06

: 80
! full, attention of our Legislators. In
my Judgment. both Of these taxes
should be part Of our system Of fed
eral taxation. l-speak ditfidently about
the income tax because one scheme for
an income tax was declared nnconsti-
tutional by the supreme court, while in
addition 1t is a difficult tax to admin
lister in Its 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
have taxed. Nevertheless graduated
income tax of the proper type would
! be desirable feature of federal taxa
ton, and 1t is to be hoped that one
may be devised which the supreme
court will declare constitutional.
The inheritance tax, however, is
far better method of taxation. The
government has the absolute right to
decide as to the terms upon which a
man shall receive a bequest from an
other. and this point in the devolution
Of property is especially appropriate
for the imposition of tax Laws i'm
!
placed upon the national statute books
and as repeatedly declared constitu-
tional by the courts. and these laws
contained the progressive principle
that is, after a certain amount is reach
! ed the bequest or gift in life or death
is increasingly burdened and the rate
of taxation is increased in proportion
| 70 tbf, Of hlop6 Of thu n, an
receiving the bequest These principles
are recognized already in the leading
civilized nations of the world
Germany's Inheritance Tax.
The German law is especially inter
esting to us because it makes the in
heritance tax an imperial measure
| while allOting to the individual states
of the empire portion Of the pro-
ceeds and permitting them to impose
taxes in addition to those imposed by
the imperial government. Small inner
itances are exempt, but the tax Is so
sharply progressive that when the in
heritance is still not very large pro-
yided it is not an agricultural or for
est land, it is taxed at the rate of %
per cent If it goes to distant relatives.
There Is no reason why in the United
States the national government should
not impose Inheritance taxes in addi-
ton to those imposed by the states.
and when we last had an Inheritance
tax about one-half Of the states levied
such taxes concurrently with the ma
Aonal government. making combined
maximum rate in some cases as high
as % per cent.
To Tax Nonresidents Higher.
The tax should if possible be made
to bear more heavily upon those resid-
ing without the country than within it.
| A heavy progressive tax upon a very
large fortune is in no way such a tax
would be on small fortune. No ad-
vantage comes either to the country
as, Il whole or to the individuals inner
iting the money by permitting the
transmission in their entirety of the
enormous fortunes which would be at
fected by such a tax, and as an Incl
dent to it's function of revenue raising
|
measurable equality of opportunity for
the people of the generations growing
/ to manhood.
We have not the slightest sympathy
with that socialistic idea which would
try to put laziness. thriftlessness and
tnefficiency On a par with industry.
thrift and efficiency, which would
| strive to break up not merely private
| property. but. what is far more impor
| tant. the home. the chief prop upon
which our whole civilization stands.
Such theory if ever adopted would
! mean the ruin of the entire country,
! but proposals for legislation such as
this herein advocated are directly OPP
posed to this class Of socialistic the
cries.
Endorsement of the Law.
A few years ago there was loud COM
plant that the law could not be in
voked against wealthy offenders. There
is no such complaint now. The course
Of the department of justice during the
last few years has been such as to
l. make it evident that no man stands
above the law, that no corporation Is
so wealthy that it cannot be held to ac
count. Everything that can be done
under the existing law and with the
existing state of public opinion. which
so profoundly influences both the courts
and juries. has been done. but the laws
themselves need strengthening. They
should be made more definite. so that
no honest man can be led unwittingly
| to break them and so that the real
wrongdoer can be readily punished.
Moreover. there must be the public
opinion back Of the laws or the laws
themselves will be of no avail. The
two great evils in the execution of our
criminal laws today are sentimentality
! and technicality. For the latter the
remedy must come from the hands Of
the legislatures, the courts and the law.
yers The other must depend for its
cure upon the gradual growth Of
sound public opinion which shall insist
that regard for the law and the de-
mands of reason shall control all other
influences and emotions in the .ur--
sport Saturday afternoon hunting