The semi-weekly messenger., 1907-12-06
THE PRESIDENTS MESSAGE.
Continued from tnIrd psse.)


est land, it is taxed at the rate OF %
per cent il il goes TO distant relatives.
There is no reason why in the Unitcd
States the national government shou!d
not impose inheritance taxes In ad-
dition 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 a combined
maximum rate, in some cases as hI2h
as IS per cent The French law has one
feature which is to be heartily COM
mended 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 ap-
ply only to a certain amount above
a certain maximum. The tax shoulC
if possible be made to bear more heav-
lily upon those residing without the
country than within it. A heavy pro-
gressive tax upon a very large fortune
is in no way such tax upon thrift
or industry as a like tax would be on
a small fortune No advantage comes
either to the country as a 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 it's function
of revenue raising, such tax would
help to preserve measurable equal
ity of opportunity for the people of
the generations growing to manhood.
We have not the slightest sympathy
with that socialistic idea which would
to put laziness, thriftlessness and
inefficiency on a par with industry,
thrift and efficiency; which would
strive to break up not merely private
property, but what is far NOSE inl-
portant, the home, the chief prop upon
which our whole civilization stands.
Such a theory, if 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 legislation such as this herein
class Of socialistic theories. Our aim
is to recognize what Lincoln pointed
out: The fact that there are some
respects in which men are obviously
not equal; but also 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 condi-
lions 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
complaint that the law could not be
invoked against wealthy offenders.
There is no such complaint now, The
course of the department of justice
during the last few years has been
such as to make it evident that no
man stands above the law, that no
corporation is so wealthy that it can
not be held to account. The depart
ment of justice has been as prompt to
proceed against the Wealthiest male
factors whose crime was one Of greed
and cunning as to proceed against
the agitator who incites to brutal vio-
lance. Everything that can be done
under the existing law, and with the
existing state of public opinion, which
so profoundly influence both the
courts and juries has been done. But
laws themselves needs strengthening
in more than one important point;
they should be made more definite. SO
that no honest man can be led unwit-
tingly to break them, and so that the
real wrongdOer can be readily pun
ished,
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
undoubtedly wishes to see trusts bro
ken up and is quite ready to fine
the corporation itself, he is very re-
luctant to find the facts proven be-
yond q reasonable doubt when it comes
to sending to Jail member of bus |
mess community for indulging in prac-
tices which are profoundly unhealthy, |
but which, unfortunately, the busi- |
ness community has grown to recog- |
nize as well-nigh normal. Both the |
present condition of the law and the |
present temper of juries render it |
task of extreme difficulty to get at the |
real wrongdoer in any such case, es-
pecially by imprisonment Yet it is |
from every standpoint far preferable |
to punish the prime offender by i'm |
prisonment rather than to fine the |
with the attendant dam
age to stockholders.
The two great evils in the execution |
of our criminal laws today are senti- |
and technicality. For the |
latter the remedy must come from the |
hands Of the legislatures, the courts, |