The independent., 1907-03-07
AN OUTLAWED sCARECROW.

There may be objections to the in
come tax which commend themselves
to reasonable men, but somehow over
In France, where an income tax
scheme is now being urged against
bitter opposition, the enemies Of the
proposition are either obtuse in their
discovery or for some inexplicable
reason are not making them public
For the French newspapers that op-
pose this form of taxation are doing
so chiefly upon the ground that an
income tax law puts the assessor in
command and gives him inquisitional
power The cartoonists are repre-
senting the assessor in the act Of
rummaging through the private papers
OF taxpayers and exacting from that
always unfortunate individual state
ment as to the amount of his income
This may be new thought in France
but ii is far from new to Americans
who have heard this cry Of alarm and
protest before. 1T is the inevitable
alarm of the rich man in his ambition
to escape his just proportion of the
public burden. Unfortunately for the
man with property and income there
are but few forms of taxation yet in
vented which are not inquisitional
TO be based on justice and equity, so
that men will pay in approximate pro-
portion to the benefits to be derived
he who levies the tax must know
something of the liability and ability
of the person to be taxed. All direct
taxes are based more or less rigidly on
ones comparative capacity to pay, so
that he who has large possessions
should pay large taxes and he whose
possessions are small shall be taxed
Ii<rllf It- =
and collected the burdens of govern
mcnt are not justly distributed in pro-
portion to benefits.
Here in this country, where direct
taxes are levied upon ones posses
sions the inquisitional feature of an
income tax is not going to excite much
adverse criticism. Wherever injustice
has been done by the taxing powers,
1t has been through a failure to make
our inluisitions sufficiently complete
as regards the rich. Little trouble is
experienced in locating the property
of the poor, and the assessor seldom
overl >oks any of ii. even to the tawdry
jewelry that decks at rare intervals
the persons of the wives Of farmers
and mechanics, or the bedraggled old
hen that starves through the stress
ful period of maternity.
But SNfflenOW ms 1nuulSlllOnal
power stands at bay when he seeks
TO invoice the diamonds OF the rich
or uncover their stocks. bonds, notes
and mortgages in the general tax
rolls.
why should ones income be any
more safe from the prying eyes of the
asscssor than ones poesessions2 There
" nothing sacred about an income lie
who he's large one can better afford
To pay a proportionatc tax than can
he who has n small one for he viii
have more left after discharglng his
duty There Is reason 20 entertain n
strong suspicion that when one is
heard crying out against gratifying
the curiosity of the assessor. he III one
who fears that the rich man viii not
be permitted to Tet OF with vastly less
than his just proportion OF taxes. and
this objection uf ia. French iiewapa.
pers lc The income tax proposition Is
hardly likely 60 commend itself to the
masses, whose incomes are generally
not SO large that they are able Ca hide
49,. e.r.tnfff4us fE4raaF