The Denison review. [volume] (Denison, Iowa) 1867-current, 1907-12-04
Presidents Message.
(Continued from LIST page.

measure wnl1e anottfng 70 ,ne inuivIu-
ual states of the empire a portion of
the proceeds and permitting them to
impose taxes in addition to those i'm
posed by the imperial government.
Small inheritances are exempt. but the
tax is so sharply progressive that when
the inheritance is still not very large,
provided 1T is not an agricultural or
forest land, it is taxed at the rate of 25
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 half of the states levied such
taxes concurrently with the national
government making a combined maxi
mum rate, in some cases as high as rs
per cent. The French law has one
feature which is to be heartily COM
mended. The progressive principle is
so applied that each higher rate is inn
posed only on the excess above the
amount subject to the next lower rate;
so that each increase of rate will apply
only to certain amount above GER
tain maximum. The tax should if pos
Sible be made to bear more heavily
upon those residing without the co,,n-
try than within 1T. A heavy progress
sive tax upon very large fortune is
in no way such tax upon thrift or in
dustry as a like tax would be on a
small fortune No advantage comes
either to the country as a whole or to
the individuals inheriting the money by
permitting the transmission in their
entirety of the enormous fortunes
which would be affected by such tax;
and as an incident to it's junction of
revenue raising, such tax would help
10 n 1aac va nf
opportunity for the people of the gen.
erations growing to manhood. We have
not the slightest sympathy with that
socialistic idea which would try to put
laziness. thriftlessness and inefficiency
on a par with industry, thrift and eff
cheney which would strive to break up
not merely private property, but what
is far more important, the home, the
chief prop upon which our whole civ
ilization stands. Such a theory, if ever
adopted would mean the ruin of the
entire country-a ruin which would
bear heaviest upon the weakest. upon
those least able to shift for themselves
But proposals for legislation such as
this herein advocated are directly OPP
posed to this class of Socialistic theo-
ries. Our aim is to recognize what Lin
coin pointed out: The fact that there
are some respects in which men are
obviously not equal; but also to insist
that there should be an equality of self
respect and of mutual respect
an equality of rights before the
law. and at least an approximate
equality in the conditions under which
each man obtains the chance to show
the stuff that is in him when compared
to his fellows.
Enforcement of the Law
Against Wealthy Offenders.
A few years ago there was loud COM
plant that the law could not be invoked
against wealthy offenders. There is no
such complaint now. The course of the
department of justice during the last
few years has been such to make it
evident that no man stands above the
law, that no corporation is SO wealthy
that it cannot be held to account The
department of justice has been as
prompt to proceed against the wealthiest
malefactor whose crime one of greed
and cunning as to proceed against the
agitator who inciteS to brutal violence.
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 in more than one impor-
tant point; 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. At pres
ent, while the average juryman undoubt-
eddy wishes to see trusts broken up, and
is quite ready to fine the corporation
itself, he is very reluctant to find the
Facts proven beyond a reasonable doubt
when 1t comes to sending to Jail a mem
Innr 1f 40 &c.
dulging in practices which are profound
~ unhealthy, but which, unfortunately,
the business community has grown to
recognize as well-nigh normal. Both the
present condition of the law and the
present temper of juries render it a task
of extreme difficulty to get at the real
wrongdoer in any case, especially by i'm
prisonment. Yet it is from every stand
point far preferable to punish the prime
offender by Imprisonment rather than to
hne the corporation, with the attendant
damage to stockholders.
The two great evils in the execution of
our criminal laws to-day are sentiment
taiity and technicality. For the latter
the remedy must come from the hands
OF the legislatures, the courts and the
lawyers The other must depend for its
cure upon the gradual growth of a sound
public opinion which shall insist that re-
gard for the law and the demands of
ecaSOH Slidl CONCrOl all Otner influences
and emotions in the jury box. Both of
these evils must be removed or public
discomfort with the criminal law will con-
tinue.
Attention Called to Use
and Abuse Of lnjunctions.
Instances of abuse in the granting of
in5unctions in labor disputes continue to
occur, and the resentment in the minds
of those who feel that their rights are
being invaded and their liberty of action
and of speech. fundamentally restrained
continues 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 more and more of prime
Importance, and unless the courts will
themselves deal with it in effective man
ner, 1t is certain ultimately to demand
some form of legislative action. 1t would
be most unfortunate for our social well
fare 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 com
mend to the attention of the congress
this matter, SO that some way may be
Vryl{ ,1, will