Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1907-12-03

Il
| sideration shOald he to see thar u'r
sum total OF changes represents mo
public good. THIS means III at the sub-
| iect cannot with wisdom he dealt WITH
In the year preceding a presidential
election. because as a matter OF nct
experience has conclusiveiy shown that
Mt such time It is impossible TO ge1
men to treat II from the standpoint OF
the public good. In my judgment the
| wise time TO deal with the matter IS
Immediately after such election
Income Tax and lnheritance Tax.
When our tax laws are revised tie
| question of an income tax and an In
heritauce tax should receive the care
ful attention OF our legislators. In
my judgment. both OF these taxes
should be part Of our system OF fed
eral taxation. | speak difiidendy about
the income tax because one scheme Tor
an income tax was declared unconsti-
tutlcnal by the supreme court, while In
addition II is difficult tax to admin
lister in its practical working, ana great
care would have to be exercised TO see
that 1t was not evaded by the very
men whom It was most desirable TO
have taxed. Nevertheless a graduated
income tax OF the proper type would
be a desirable feature Of federal taxa
ton, and 1t il to be hoped that one
may be devised which the supreme
court will declare constitutional
The inheritance tax. however, 10
far better method Of taxation. The
government has the absolute right to
decide as to the terms upon which
man shall receive a bequest from an'
other, and this point In the deyolution
Of property Is especially appropriate
for the imposition of 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 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
osrnany's inheritance Tax.
The German law Is especially inter
estlng to us because II makes the In
heritance tax an imperial measure
/ while alloting to the individual states
of the empire a portion OF the pro-
ceeds and permitting them to impose
taxes in addition 10 those imposed by
the imperial government. Small inner
ltances are exempt, but the tax is 50
sharply progressive that when the In
heritance Is still not very large, pro-
yided It Is not an agricultural or q for
est land, It 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 add
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
as % per cent
To Tax Nonresident, Higher,
The tax should IL possible be made
to bear more heavily upon those resid-
ing without the country than within It.
| A heavy progressive tax upon very
large fortune is in no way such tax
upon thrift or industry as like tar
would be on small fortune. No ad-
vantage comes either to the country
| as a whole or to the individuals inner
Ting the money by permitting the
transmission In their entirety OF the
enormous fortunes which would be ar
fected by such tax, and as an Incl
dent to its function OF revenue raising
such a tax would help to preserve a
measurable equality Of opportunity FOR
the people OF the generations growing
to manhood.
We have not the slightest sympathy
with that sociallstlc idea which would
try to put laziness. thriftlessness and
inefIiciency on a par with Industry
thrift and efficiency, which would
strive to break up not merely private
property, but, what IL far more impor'
tant the home. the chief prop upon
which our whole civilization stands.
Such theory II ever adopted would
mean the ruin OF the entire country,
but proposals for legislation such az
this herein advocated are directly op-
posed to this class OF soclalistic 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. There
Is no such complaint now. The course
of the department Of juyfe during the
last few years has been such as to
make it evident tha. no man stands
above the law, that no corporation Is
so wealthy that It cannot be held to ac-
count. Everything that can be done
under the existing law and with the
existing state of public opinion, which
so profoundly influences both the courts
and juries, has been done, but the laws
themselves need strengthening. They
should be made more definite, 80 that
no honest man can be led unwlttingly
to break them and % that the real
wrongdoer can be readily punished.
Moreover, there mutt be the public
opinion back of the laws or the laws