The St. Lucie County tribune. (Fort Pierce, St. Lucie County, Fla.) 1905-1920, 1907-12-06

ana 10 give rnc least play tor seIhsn
and fractional motives. The sole con.
sidcration should be to see that the
sum total of changes represents the
public good This means that the sub.
jcct cannot with wisdom be dealt with
In the year preceding n presidential
election. because rs, n matter or fact
experience has cOncluslvely shown that
at such Il time II Is impossible to get
men to treat 1t from the standpoint or
the public good. In my Judgment the
wise time to deal with the matter Is
Immediately after such election.
Income Tax and inheritance Tax.
When our tax laws are revised the
question of an income tax and an III
heritance tax should receive the care
full attention Of our legislators. In
my Judgment both Of these taxes
should be part Of our system Of fed
eral taxation. | speak ditfidently about
the income tax because one scheme for
an income tax was declared uncOnstl-
tutonal by the supreme court, while In
addition 1t Is Il difficult tax to admin
lister IN It's practical working and great
care would have to be exercised to see
that 1t was not evaded by the very
men whom 1t was most desirable to
have taxed. Nevertheless Il graduated
income tax of the proper type would
be a desirable feature of federal taxa
ton, and 1t Is to be hoped that one
may be devised which the supreme
court will declare constitutional.
The Inheritance tax, however, Is
u far better method Of taxation. The
government has the absolute right to
decide as to the terms upon which q
man shall receive bequest from an.
other, and this point I'm the devolutlon
Of property Is especially appropriate
for the imposition Of a tax. Laws I'M.
posing such taxes have repeatedly been
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 u certain amount Is reach.
ed the bequest or gift in life or death
Is increasingly burlcned and the rate
Of taxation Is increased In proportion
to the remoteness of blood OF the man
receiving the beuuest. These principles
are recognized already IN the leading
civilized nations of the world.
Gernnany's Inheritance Tax.
The German law Is especially inter
esting TO us because II makes the In.
heritance tax an imperial measure
while allOtlng to the individual states
of the empire portion Of the pro.
ceeds and permitting them to impose
! taxes IN addition to those imposed by
the imperial government. Small inner
itances are exempt. but the tax Is so
sharply progressive that when the I'm.
hertance Is still not very large. pro-
vided 1t Is not an agricultural or for
est land, Il Is taxed ut the rate OF 20
per cent II 1t goes to distant relatives.
There Is no reason why In the United
States the national government should
not impose Inheritance taxes In addl-
ton 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 ma
tional government, making com bined
maximum rate In some cases as high
as % per cent.
To Tax Nonresidents Higher.
The tax should II possible 0e made
to bear more heavily upon those resld.
ing without the country than within 1t.
A heavy progressive tax upon very
large fortune is In no way such tax
upon thrift or industry as q like tax
would be on small fortune. No ad-
vantage comes either to the country
as a whole or to the individuals inner
iting the money by permitting the
transmission In their entirety OF the
enormous fortunes which would be az
fected by such tax. and as an incl
dent to its function Of revenue raising
such 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 soclhlistic idea which would
try to put laziness, thrftlessness and
inefficiency on n par with Industry.
thrift and efficiency. which would
strive to break up not merely private
property. but, what Is far more impor.
tant. the home. the chief prop upon
which our whole civilization stands.
I Such theory If ever adopted would
mean the ruin of the entire country,
but proposals for legislation such as
this herein advocated are directly op.
posed to this class Of socialistic the
cries.
enforcement Of tho Law.
A few years ago there was loud conf
plaint that the law could not he In.
! Nnked q ca inst wealthy offenders. There