The Salt Lake tribune. [volume] (Salt Lake City, Utah) 1890-current, 1907-06-11

first time. the orderly development and
planned conservative use OF all our nat
ural resources Is presented as single
problem. One by one the individual
tasks In this great problem have already
been undertaken one by one In prac-
teal fashion the methods of dealing with
them were worked out. National irriga-
tlon has proved itself success by its
actual working. Again. actual experience
has shown that the national forests Will
fulfl the larger purpose for which they
were created. All who have thoughtfullY
studied the subject have come to see that
the solution OF the public lands question
lies with the home maker, with the set
tier who lives on his land. and that Gov
crnment 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-thar OF the
conservation OF all our natural resources
Upon the wise solution of this. much of
our future obviously depends. Even such
questions as the regulation OF railway
rates and the control OF corporations are
IN reality subsidiary 10 the primal prob
lem OF the preservation in the interests of
the whole people OF the resources that
nature has given us. If we fall TO solve
this problem, no skill in solving the others
VIII in the end avail us very greatly.
Now as TO the matter OF taxation.
Most great civilized countries have an
income tax and an Inheritance tax. In
my Judgment both should be part of our
system of Federal taxation ] speak
dtrndently about the income tax because
one scheme for an income tax was de-
clared unconstitutional by the Supreme
court by FIVE to four vote; and In addl
ton IL is a difficult tax TO administer in
it's practical workings. and great care
would have to be exercised TO that
1t was not evaded by the very man whom
1t is most desirable to have taxed, for il
so evaded il would OF course be worse
than no tax at all as the least desirable
of all taxes is the tax which bears heav
dishonest man. Nevertheless, n gradu-
ated income tax OF the proper type would
be n desirable permanent feature of Fed
eral taxation, and ] stlll hope that one
may be devised which the Supreme court
will declare constitutional,
Favors Inheritance Tax.
In my Judgment, however. the inheri-
tance tan Is both far better method oil
taxation, and far more important for the
purpose | have in view-the purpose OF
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 pub
and anxiety to the public. and 1t Is emil
n"ntly Just thnt they should be forced to
pay heavily for the proterfion given them
1t is. OF course elementary THAI the ma
tion has the absolute righr to decide as
TO the terms upon which any man shall
receive a beques, or devise from another
We have repeatedly placed such laws on
our own statute books. and they have
repeatedly been declared constitutional
by the courts. ! believe that the tax
should contain the progressive principle.
Whatever any individual receives, wheth-
er by gift. bequest. or devise. In iife or
I'm death, should. after a certain amount
is reached he increasingly burdened; and
the rate of taxation should be increased
in proportion 10 The remoteness Of blood
Of the man receiving from the man giving
or devsng. The principle OF this pro-
gressive taxation OF jnheri.ances has not
only been authorttatively recognized by