The herald and news. [volume] (Newberry S.C.) 1903-1937, 1907-12-06

the Imperial government. Small inher-
itanccs are exempt. but the tax Is SO
sharply progressive that when the In
heritance Is still not very large. pro-
Vidcd it Is not an agricultural or n for
est land, 1t Is taxed Mt the rate Of rs
pei cent If 1t goes to distant relatives.
There Is no reason why in the United
States tho national government should
not impose Inheritance taxes In addi-
tion to those imposed by the states,
and when we last had IN inheritance
tax about onc-half Of the states levied
such taxes concurrcntly with the ma
tional government, making a combined
maximum rate In some cases as high
as 25 per cent.
To Tax Nonresicents Higher
The tax should if possible be made
to bear more heavily upon those resid-
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 rs n like tax
would be on q small fortune. No ad
vantage comes either to the country
as whole or to the individuals inher-
iting the money by permitting the
| transmission in their entirety Of the
enormous fortunes which would be af-
! fectcd by such tax, and as an Incl
dent to its function Of revenue raising
| such Il tax would help to preserve
measurable equality Of opportunity for
the people Of the generations growing
to manhood.
We have not the slightest sympathy
| try to put laziness, thriftessness aud
inefficiency on n par with industry.
thrift and ofilcioncy, which would
strive to break up not merely private
property, but, what Is far more impor-
tant, the home. tho chief prop upon
which our whole civilization stands.
Such Il theory II over adopted would
mean the ruin Of the entire country,
but proposals for legislation such as
| this herein advocated arc directly op-
posed to this class Of socialistic the
cries.
Enforcement Of tho Law.
A few years ago there was loud CON-
tlnint that the law could not be in
rokcd against wealthy offenders. There
Is no such complaint now. The course
of the department Of justice during the
last few years has been such rs to
| make it evident that no man stands
above the law, that no corporation Is
SO wealthy that il cannot be hckl to ac-
count. Everything that can lie done
under the existing law and with the
existing state of public opinion, which
SO profoundly influences both the courts
and iurics. has been done, but the laws
themselves need strengthening They
| should he made more definite, so that
no honest man can be led mwittingly
to break them and SO that the real
wrongdocr can be readily punished.
Moreover, there must be the public
opinion back Of the laws or the laws
| themselves will he OF no avail. The
| two Ercnt evils In the execution Of our
criminal laws today arc scntimcntality
and tcchnicality. For the latter the
remedy must come from the hands Of
the legislatures. the courts and the law
ycrS. The other must depend for It's
cure upon the gradual growth of a
sound public opinion which shall insist
that regard for the law and the de-
minds of reason shall control all other
Influences and emotions in the jury
box. Both OF these evils must be re-
moved or public discomfort with the
criminal law will continue.
lnjunctions.
Instances OF abuse i'm the urnntinc
of injunction$ in labor disputes con-
! tinuc To occur, and the resentment in
the minds OF those who feet that their
rights arc being invaded AMI their lib
crtN OF action and of $pcrcl, unwar-
rantnbly restrained continues likewise
! 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 II there is warrant. This uucS-
| ton IS becoming one of prime imDor-
! tanCr. and unless the courts will deal
| with II in effective manner it Is ccr-
tain ultimately tn demand some form
or Legislative action. 1t would be most
! unfortunate for our social welfare If
we should permit many honest and
law abiding citizens to feel that they
had just cause for regarding our courts
| with hostility. | earnestly commend
to the attention Of the congress this
matter, so that some way may lie de-
riscd which will limit the abuse Of In
functions and protect those rights
which from time to time 1t un warrant
ably invathcS. Moreover, discomfort is
often expressed with the Use Of the
! process of injunction by the courts.
not only in labor disputes. but where
! state laws are concerned. | refrain
from discussion of this question as
! am Informed that il will soon receive