The gold leaf. [volume] (Henderson, N.C.) 1881-1911, 1907-12-05


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 i certain amount is reach
ed the bet!uesf tr gift in life or death
is Increasingly burdeneI and the rate
OF taxation is increased in proportion
to the feinoteneSs of blood of the man
receiving tln. ts.quest These principles
are recognized already i'm the leading
civilized nations OF the world
Gernany's inheritance Tax.
The Gcrin;... IL 81 Is especially inter
esting To u.s. ,,t;,..ss IL ili;skrs lie in
heritance tax an imperial measure
while aiio:ing Il, the individual states
OF the empire Il portion Of ia" pro-
ceeds and permitting them to i:n,,ose
taxes In addition to thoSe imposed by
the imperial government Small it.lier-
ftances are exempt but tie tax ~ so
sharply progressive that when the in
heritance Is still not very large pro
vided 1t is not an agricultural or ~ tor
est land, ii Is taxed at the rate of %
per cerA II 1t goes to distant relatives.
There is ND reason WHY Ill the CEited
States the natiouaI government should
not impose inheritance taxes i'll :.ldi-
ton to those imposed by the sta es.
and when we hast had an Inheritance
tax about one-haif of the states levied
such taxes concurfently With the ma
tional government. making combined
| maxim III! rate in some cases as high
as - per cent
To Tax Nonres;dents 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 very
large fortune is il no way such a tax
upon thrift or industry IS Il like tax
would he on small fortune. No ad-
vantage comes either TO the country
| as a whole or to the individuals inker-
| iting the money by permitting the
| transmission in their entirety OF the
enormous fortunes which would be af
| fected by such tax. an! rs an Incl
| dent to its function of revenue raising
| such Il tax would help to preserve
measurable equality of opportunity for
| the people of the generations growing
| to manhood.
| We have not the slightest sympathy
| with that sociAlistic iGea which would
| try to put iaZiness thriftlessness and
| inefticiency on Il pal with indus Try.
| thrift and efficiency. which would
| strive to break up not merely private
| property but, what is far more impor-
| tant. tue nome. the chief prop upon
| which our whole civilization stands.
| Such theory If ever adopted would
| mean the ruin Of the entire country,
| but Iroposals for legislation such as
| this herein advocated are directly op-
| posed to this class Of socialistic the
| cries.
| Enforcement CT the Law.
| A few years ago there WAS loud com.
| Paint that the law could ret be IN
| vOked against wealthy offenders. There
is 10 such complaint now. The course
| Of the department Of justice during the
| last few years has been such as to
| make 1t evident that Go man stands
/ above the law. that no corporation is
SO wealthy that ii cannot lie held to ac-
1 =
under the existing law and with the
existing state Of public opinion which
SO profoundly Influences both the courts
| and juries has been done uut the laws
| themselves need strengthening They
| Should i;e made Lure definite SO that
| no honest nan can be led unWittingly
| to break them and So that the real
| wroGctlcer Can be readily punished.
| Moreover there Eilsi he the public
| opinion hack # the laws CT the laws
| themselves VII ile u; 10 avail The
| tive eat evils ia tiie execution of our
{ cri.:lii3 i laws; today ;,r<' s;cIt;:nentality
and Itchnicaiity For the latter the
| ren"uc must come from the hands of
the leGis:a lures. the cOEr;s and the law
yers. The other must depend for it's
cure upon the gradual growth Of a
sound public opinion which shall! insist
| that regard for the law and the de-
mands Of reason shall control all other
influences and emotions III the jury
box. Both of these evils must he re-
moved or public discomfort with the
criminal law will continue.
Injunctions.
| Instances of abuse in the granting
OF injunctiOns In labor disputes con-
tinue to occur, and the resentment in
the minds Of those who feel that their
rights are being invaded and their lib.
erty Of action and Of speech unwar-
rantably restrained continues likewise
to grow. Much of the attack on the
use of the process Of injunction is
wholly without warrant, but am con-
strained to express the belief that for
some Of it there Is warrant. This ques-
ton is becoming one of prime impor-
lance, and unless the courts will deal
with 1t In effective manner it is GER
tain ultimately to demand some form
of legislative action. 1t would be most
unfortunate for our social welfare If
we should permit many honest and
law abiding citizens to feel that they
had just cause for regarding our courts
with hostility. l earnestly commend
to the attention Of the congress this
matter, SO that some way may be de-
vised which will limit the abuse Of in
functions and protect those rights
which from time to time it unwarrant-
ably invades. Moreover, discomfort Is
often expressed with the use of the
process of injunction by the courts,
not only in labor disputes. but where
| state laws are concerned. l refrain
from discussion of this question as I
am Informed that it will soon receive
the consideration of the supreme court.
The process of injunction is an es-
sential adjunct of the courts doing its
work well. and as preventive measures
are always better than remedial the
wise Use of shis process is from every
standpoint commercial BILE But where
ii is reclsiessiy or unnecessarily used
the abuse should be censured, above
all by The very men who are properly
anxious to prevent any effort to shear
the courts of this necessary power