The news-democrat. (Providence, R.I.) 1906-1909, 1907-12-03

taxation Is increased In prOpOrtion 10
the remoteness Of blood Of the man re-
ceiving 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 exempt from death
duties, while the increase is such that
when an estate exceeds $5,OOO.OOO In
value and passes to distant kinsman
or stranger In blood the government
receives all told an amount equivalent
TO nearly a fifth Of the whole estate.
In France so much OF an inheritance
as exceeds $1O,OOO.0O0 pays over
fifth to the state II 1t passes to dis
tant relative. The German law Is es-
pecially interesting to us because II
makes the Inheritance tax an impe-
rial measure, while allOtting to the
Individual states Of the empire por-
ton Of the proceeds and permitting
them TO impose taxes In addition 10
those imposed by the imperial govern
ment Small inheritances are exempt,
but the tax Is so sharply progressive
that when the Inheritance Is still not
very large, provided Ii Is not an agri-
cultural or forest land, IL Is taxed at
the rate Of % per cent If 1t goes to dis
tant relatives.
There IL no reason why in the Unit
ed States the national government
should not impose inheritance taxes In
addition to those imposed by the
states, and when We last had an inher-
itance tax about oiie-half Of the states
levied such taxes concurrently with
the national government, making a
combined maximum rate In some cases
as high as - per cent The French
law has one feature which Is to be
heartily commended The progressive
principle Is SO applied that each high
er 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 certain maximum.
The tax should II possible be made to
bear more heavily upon those residing
without the country than within 1t. A
heavy progressive tax upon a very
large fortune is In no way such tax
upon thrift or industry as like tax
would be on a small fortune. No adj
vantage comes either To the country as
whole or to the individuals inheriting
the money by permitting the transmits
sion in their entirety of the enormous
fortunes which would be affected by
such ii tax. and MS 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 man
hood. We have not the slightest SYM
pathy with that socialistic idea which
would try to put laziness, thriftless-
ness and ineiiiciency OH a par with in
dustry, 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 civilization
stands such n theory. II ever adopt
cd, 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 legislation such as this
herein advocated are directly opposed
10 this class OF socialistic theories. Our
aim is to recognize what Lincoln point
cd out--the fact that there are some
respects In which men are obviously
not equal but also 10 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
under which each man obtains the
chance To show the stuff that is in him
when compared TO his fellows.
enforcement of the Law.
A few years ago there was loud COM
plant that the law could not be in
voked against wealthy offenders. There
is no such complaint now. The course
of the department of justice during the
past few years has been such as to
make il evident that no man stands
above the law: that no corporation is
so wealthy that il cannot be held to
account. The department of justice
has been as prompt TO proceed against
the wcalthiest malefactor whose crime
WAS one of greed and cunning as to
proceed against the agitator who in
cites TO brutal violence. Everything
that can nc done under the existing
law and with the existing state Of pub
lie opinion, which SO profoundly infiu-
enccs both the courts and juries, has
been done, but the laws themselves
need strengthening i'm more than one
important point They should be made
more definite, SO that no honest man
can be led unwittingly TO break them
and so that the real wrongdoer can be
readily punished.
Moreover, there must be the public
opinion back Of the laws or the laws
themselves will be of no avail. At
present. while the average juryman un-
doubtedly wishes 70 see trusts broken
up and is quite ready to fine the cor
poration itself, he is very reluctant to
find the facts proven beyond reason