Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1907-12-04
PRESIDENTS MESSAGE
Continued from page 2.

- ~ GouTv7, anu ruese raws
contained the progressive principle
that Is, alter Il certain amount is reach
ed the bequest or gift in life or death
is increasingly burdened and the rate
Of taxation Is increased in proportion
to the remoteness of blood of the man
receiving the bequest. These principles
are recognized already in the leading
civilized nations of the world.
Germany's Inheritance Tax.
The German law Is especially inter
esting to us because it makes the in
herltance fax an imperial measure
while alotlng to the individual states
of the empire Il portion of the pro-
ceeds and permitting them to impose
taxes in addition to those imposed by
the imperial government. Small inner
ttances are exempt. but the tax is so
heritance is still! not very large. pro
vided 1t Is not an agricultural or for
est land, it is taxed at the rate of %
per cent If it 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 combined
maximum rate in some cases as high
rs % per cent.
To Tax Nonresdents 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 a tax
upon thrift or industry as a like tax
would be on small fortune. No adj
vantage comes either to the country
as n whole or to the individuals inner
lting the money by permitting the
transmission in their entirety of the
enormous fortunes which would be af.
fected by such n tax. and as an Incl
dent to its function of revenue raising
such tax would help to preserve n
measurable equality of opportunity 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. thriftlessness and
inefficiency on 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 upol
which our whole civilization stands.
Such a theory il ever adopted would
mean the ruin of the entire country
but proposals for legislation such a
this herein advocated are directly op
posed to this class of socialistic the
| cries.
Enforcement of the Law.
A few years ago there was loud com
plant that the law could not be in
voked against wealthy offenders. Their
Is no such complaint now. The cours
of the department of justice during tn
last few years has been such as t
make it evident that no man stand
above the law, that no corporation
so wealthy that it cannot be held to ac
count. Everything that can be don
under the existing. law and with til
existing state of public opinion, whic
SO profoundly influences both the court
| and juries, has been done, but the law
themselves need Strengthening. The
should be made more definite, SO tina
no honest man can be led unwittingl
| to break them and SO that the res
wrongdoer can be readily punished.
Moreover. there must be the publ
opinion back of the laws or the law
themselves will be Of no avail. III
two great evils in the execution Of OF
criminal laws today are sentimentalit
and technicality. For the latter til
remedy must come from the hands {
the legislatures. the courts and the lay
yers. The other must depend for i
cure upon the gradual growth OF
sound public opinion which shall insi
that regard for the law and the 4
mands of reason shall control all oth'
Influences and emotions in the jul
Il
moved or public discomfort with Il
criminal law will continue.
lnjunctions.
Instances of abuse in the grantil
of injunctions in labor disputes co
tinue to. occur, and the resentment
the minds of those who feel that the
rights are being invaded and their Ii
erty Of action and of speech unwa
, rantably restrained continues likewi
to grow. Much of the attack on Il
use of the process Of injunction
Wholly without warrant, but am co
strained to express the belief that t
some of it there Is warrant. This que
ton is becoming one of prime impt
lance, and unless the courts will dc
with 1t in effective manner it is c.
tain ultimately to demand some fol
of legislative action 1t would be me