Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1907-12-03
GRADUATED INCOME
TAX LAW DESIRABLE.


When our tax laws are revised the
question Of am income tax and am IN
heritauce tax should receive the care
ful attention of our Legislators. I'm my
judgment both of these taxes should
be- part of our system OF federal tax
alton. 1 speak diihdeutly about the In
come laN was declared uuCoustitu-
. Income tax was declared uuCOustitu-
tioum by The supreme court. while In
addition II is "a difficult tax 90 adj
minister iu tbs practical working. and
great care would have 20 be exercised
90 see that 81 was not Cvadcd by the
very men whom it twas most desir-
able To- have taxed. for 80 so cvaded IL
would of course. De worse Than no tax
at all; as the least desirable OF AN
taxes is the tax which bears heavily
upon thc honest as compared with the
dishonest man. Nevertheless "a grad
uated income tax Of the proper type
would De "a desira bile feature OF feder-
al taxation. and 10 Is to be hoped that
one may be- devised which the supreme
court win declare constitutional The
Inheritance tax. however. is both a far
better method OF taxation. and far
more important for the purpose of
having the fortunes OF the country bear
in proportion TO their increase ga size
corresponding Increase and burden
Of taxation. Tine government has the
absolute right 20 decide as 20 the terms
upon which "a man shall receive a be-
quest or devise from another, and this
point In the devolution OF property Is
especially appropriate for the imposi-
ton OF a tax. Laws imposing such
taxes have repeatedly been placed upon
the national statute books and as re-
peatedly declared constitutional by the
courts. and these laws contained the
progressive principle. that is. after
certain amount IS reached tho bequest
or gift IN life or death, is increa singly
burdencd and the rate Of taxation is
Increased I'm proportion 10 the remote
ness of blood OF the man receiving the
bequest These principles are recog-
nlzed already I'm the leading civilized
nations of the world.
FOREIGN EXAMPLES
In Great Britain AN the estates worth
s. 0OO or less are practically exempt
from death duties. while the increase
is such that when am estate exceeds
Eve millions Of dollars IN value and
passes 20 distant kinsmau on strang-
err in blood the government receives an
told an amount equivalent % nearly a
NTH OF the whole estate. lu France
SD much OF an inheritance as exceeds
$40 ODO. QUO pays over "a hfth lO the state
a. 70 passes 20 "a distant relative. The
German law rs especially interesting TO
as because 10 makes the inheritance
tax am imperial measure while allOt-
ting Co One individual states N die sm-
pire "a portion of the proceeds and per-
/ hitting them 90 Impose taxes in ad-
ditl1u to those Imposed hy the imper-
lll government. Small inheritance
arc exempt. but the taA is s1 sharply
/ progressive that Nheu the Inheritance
d. stIl NOT very large. provided b o.
NOT au agricultural Hr forest land. lt
IS taxed az the ratio OF 90 per cent if
81 goes to distant relatives There iH
mo- reason why Don Jhe United Statos
the national government should NOT int
pose Inheritance taxes iu addition tO
those imposed by thc states. ana when
We last had uu Inheritance faN about
| onc-half Of the states levied such taxes
concurenty with the national gov-
cmment. making "a combined maNimum
rate. BOZ some cases as high at -o per
cent The French law has ono fea-
! ture which ls 20 De heartily commend
cd. THE progressive principle Dr. sI ape
/ plisd that each higher rate b. Imposed
only on the excess above Ihe amount
subject to the next lower rate. 300 thut
each Increase of ratio win apply only 10
] e. certain amount above certain MAKE
Imum Tho TAX should NJ possible be
made Go boar moro heavily upon those
residing without thf country than
! within o.
TANIN0 LARGE FORTUNES
A heavy Drogrossiyr cas- upon a very
/ large fortune Is in no Way such al tax
upon thrift or industry as like taN
would boz ou small fortune. $50 ad-
vantage comes either to INr country al
"a whole or tn. the individuals iuhrul-
INK tha money hy permitting fne trans
mission ln their entirely of thn euor-
nous fortunes which would boz affected
] ry such a taN and 0s Fam incident tn
] its function of revenue raising such
o. taE would help to preserve al mca-
] surahIe equality or opportunity fnr the
/ people of tho generations growing to
] manhood. We have not the Hll ghtest
] sympathy with that sOclHli1fl1 idea
/ which would iry 40 put laginfHF. thrift
/ lessncss ana infficiency on "a par with
| industry. Thrift and efficiency which
| .-.lILI .LrIua ~ lr.nL mn nuI u-.l-.I.