Los Angeles herald., 1907-06-17
NEARING THE DEMOCRATIC
FOLD


President Roosevelt is making as
tonishing progress in his evolution
from Republican to Democrat. A
few days ago The Herald had occasion
to commend his advancement but fur
ther commendation is deserved now. He
seems almost ready in fact to take the
first degree of his initiation into the
Democratic party.
In his address before the national
editorial convention, in session at the
jamestown exposition, the president
announced himself squarely in favor
of two more important features of
Democratic policy. Both of these fea-
lures relate to taxation, one being a
proposed tax on income and the other
tax on inheritances. The two propo-
sitions are thoroughly Democratic.
There was no equivocation in the
presidents Endorsement of these prop
ositions--no appended string whereby
he might pull back or modify his ex-
pressions IL 1t should prove to be bad
politics" In his usual direct and
forceful English he said: Most CIV
ilized countries have an income tax
and an inheritance tax; in my judg-
ment both should be part Of our sys-
tenn of federal taxation"
The Importance Of the income tax as
means of properly equalizing the
load of taxation was recognized in the
national Democratic platform of 1896,
formulated in the Chicago convention.
In reference to the supreme courts
decision declaring unconstitutional one
form Of income tax, the platform de-
clared, "But for this decision there
would be no deficit in the revenue un-
der the laws passed by Democratic
congress in strict pursuance Of the
uniform decisions of that court for
nearly 100 years"
That mild structure upon the SUI
nren,e court in the Democratic plat
form, is scored a little deeper by the
president in his address. He says, II
speak diffldently about the income tax
because one scheme for an income tax
was declared unconstitutional by the
Why did the president add the clause
showing that the Democratic income
tax law was turned down by the su-
preme court by a majority OF one
justice out of the nine? Obviously to
show that the United States supreme
court was as amenable to political in
fluence in 1895 as it was in part when
one member of it gave the deciding
vote which In 1876 took the presidency
from Samuel ]. Tilden and gave it to
Rutherford B. Hays.
The inheritance tax proposition is of
less practical Importance than the one
relating to incomes, but in respect to
Democratic principles the two are on
the same level. Both aim at the point
of obliging accum--ated wealth to aid
in bearing the heavy burden Of taxa
ton which rests upon the poorer
classes.
The Democratic idea in regard to
an inheritance tax is well expressed
by the president, thus: Il have In
view the purpose of having the
swollen fortunes Of the country bear,
In proportion to their size, q con-
stantly increasing burden of taxation.
These fortunes exist solely because of
the protection given the owners by the
public. They are q constant source
of care and anxiety to the public and
1t is eminently just that they should
be Z reed to pay heavily for the pro-
lection given them"
Sound Democratic doctrine. The
president evinces remarkable aptitude
as a student under the guidance of
the great Democratic preceptor. Will
liam j. Bryan.