Dakota farmers' leader. (Canton, S.D.) 1890-19??, 1907-12-06
Behind the European Countries.

Behind the European Countries.
The principles are recognized already
in the leading civilized nations of the
world. In Great Britain all the es-
tates worth $1,000 or less are practically
| exempt from death duties, while the
Increase is such that when an estate
exceeds S. 200. 600 in value and passes
to a distant kinsman or stranger in
| blood the government receives all old
an amount equivalent to nearly a fifth
| Of the whole estate. In France so much
OF an inheritance as exceeds $40, 000, 900
pays over q fifth to the state il it
| passes to a distant relative.
The German law is especially interest
ing to US because 1t makes the in
heritance tax an imperial measure
while allotting to the individual states
of the empire a portion of the proceeds
and permitting them to impose taxes
in addition to those imposed by the i'm
| perial government. Small inheritances
are exempt, but the tax is so sharply
progressive that when the inheritance
is still not very large, provided it is
not an agricultural or a forest land,
it Is taxed at the rate of rs per cent.
IL 1t goes to distant relatives. There is
no reason why in the United States
the national government should not
impose inheritance taxes in addition 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 national govern
ment, making a combined maximum
rate, in some cases as high as rs per
cent. The French law has one feature
which is to be heartily commended
The progressive principle is so applied
that each higher rate is imposed only
on the excess above the amount sub
ject to the next lower rate: SO that
q increase Of rate will apply only
to q certain amount above a certain
maximum. The tau should II possible
be made to bear more heavily upon
those residing without the country
than within it. A heavy progressive
tax upon a very large fortune is in no
way such a tax upon thrift or industry
as a like tax would be on a small for
tune. Nc advantage comes either to
the country as a whole or to the fndi-
viduals inherittng the money by per-
hitting the in their en-
tirety of the enormous fortunes which
would be affected by such a tax: and
as an incident to its function of revenue
raising, such a tax would help to pre-
serve a measurable equality Of oppor-
tunity 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.
thriftiness and inefhciency on a par
with industry, thrift and efficiency:
| which would strive to break I'D not
merely private property, but what is
far more important, the home, the chief
prop upon which our whole civilization
stands. Sue a theory, IL 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 opposed
to this class of socialistic theories.
| Our aim is to recognize what Lin
coin pointed out: The fact that there
I are some respects in which men are
| obviously not equal; but also to in
| sist 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 nance to show the
stuff that is in him when compared to
his fellows.
Enforcement of the Law.
A few years ago there was loud COM
plant tina 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 make it evident that no man stands
above the law, hat 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 m~alefactor whose crime
was one of greed and cunning as to
proceed against the agitator who in
cites 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 them
selves need strengthening in more
than one important point; they should
be made more definite, so that no hon
est man can be led unwittingly to
break them, and SO that the real
wrongdoer can be readily punished.
: Moreover. there must be the pub
I: lie opinion back Of the avs or the