Evening star. [volume] (Washington, D.C.) 1854-1972, 1907-12-03

tutional by the courts: and these laws
contained the progressive principle, that
Is, after a certain amount Is reached the
bequest or gift. in life or death, is increas-
ingly burdened and the rate of taxation
Is increased in proportion to the remote
ness of blood OF the man receiving the
bequest. These principles are recognized
already in the leading civilized nations of
the world. In Great Britain all the
estates worth $1,000 or less are practically
crease is such that when an estate ex-
ceeds 100000 in value and passes to a
distant kinsman or stranger in blood the
government receives all told an amount
equivalent to nearly fifth Of the whole
estate.
Inheritance Taxes Abroad.
In France SO much of an Inheritance
as exceeds $4,000 600 pays over a fifth to
the state If 1t passes to a distant relative.
The German law is especially interesting
to US because It makes the inheritance tax
an imperial measure while allotting to the
Individual states Of the empire a portion
of the proceeds and permitting them to
impose taxes In addition to those imposed
by the imperial government. Small inher-
itances are exempt, but the tax Is 80
sharply progressive that when the in
heritance is still not very large. provided
1t is not an agricultural or forest land.
1t Is taxed at the rate of % 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 addition
to those imposed by the states, and when
we last had an Inheritance tax about one
half Of the states levied such taxes con-
currently with the national government,
making a combined maximum rate, in
some cases as high as IS per cent. The
French law has one feature which Is to
be heartily commended. The progressive
principle Is SO applied that each higher
rate is imposed only on the excess above
the amount subject to the next lower rate;
so that each increase of rate will apply
only to certain amount above a certain
maximum. The tax should II possible be
made to bear more heavily upon those
residing without the country than with
In 1t.
A heavy progressive tar upon q very
large fortune is in no way such a tax
upon thrift or industry as like tax would
be on small fortune. No advantage
comes either to the country as whole
or to the individuals inheriting the money
by permitting the transmission in their
entirety of the enormous fortunes which
would be affected by such tax; and as
an incident to its function Of revenue
raising. such tax would help to preserve
a measurable equality Of opportunity for
the people Of the generations growing to
manhood. We have not the slightest sym
pathy with that socialistic idea which
would try to put laziness. thriftlessnese
and ineficiency on a par with industry,
thrift and efficiency: which would strive
to break up not merely private property.
but what Is far more Important. the home.
the chief prop upon which our whole CIV
iliZation stands.
Such a theory, II ever adopted. would
mean the ruin of the entire country-a
ruin which would bear heaviest upon the
weakest. upon those least able to shift
for themselves. But proposals for legis-
lation such as this herein advocated are
directly opposed to this class Of socialistic
theories. Our aim is to recognize what
Lincoln pointed out: The fact that there
are some respects in which men are OBJ
viously not equal: but alec to insist that
there should be an equality of self-respect
and of mutual respect, an equality OF
rights before the law, and at least an
approximate equality in the conditions un-
der which each man obtains the chance to
show the stuff that Is in him when COM
pared to his fellows.
Enforcement Of the Law.
A few years ago there was loud COM
plant that the law could not be invoked
against wealthy Offenders. There is no such
complaint now. The course of the De-
M rfynent NJ Jnafice during the last fou,