The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1907-12-06

/: been placed upon the national
statute books and as repeatedly de-
I: clared constitutional by the courts:
/: and these laws contained the pro-
T: gressive principle. that is. after Il
/: certain amount is reached the be-
/: quest or gift, in life or death, is
increasingly burdened and the rate
I: of taxation is increased in proper
!: ton to the remoteness of blood of !:
/: the man receiving the bequest.
Behind the European Countries.
The principles are recognized already
in the leading civilized nations OF the
world. In Great Britain all the es-
tates worth $4,000 or less are practically
exempt from death duties, while the
increase is such that when an estate
exceeds $1,000, 900 in value and passes
to a distant kinsman or stranger in
blood the government receives all told
an amount equivalent to nearly a fifth
OF the whole estate. In rance SO much
of an inheritance as exceeds $40, 900. 900
pays over a fifth to the state il It
passes to a distant relative.
The German law is especially interest,"
ing to us it makes the in
heritance 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 inn
perial government. Small inheritances
are exempt, but the tax is SO sharply
progressive h a when the Inheritance
is still not very large, provided it is
not an agricultural or a forest land.
it Is taxed at the rate Of 25 per cent.
If it goes to distant relatives. There is
nc 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
~, E,1p ri %1,~ x,x1- 1o,,{o -,-
concurrently with the national govern
ment, making a combined maximum
rate. in some cases as high as 25 per
cent. The tax should is possible
be made to bear more heavily upon
those residing without h country
tina within it. A heavy progressive
tax upon a very large fortune is in no
way such a tax upon thrift or industry
as a nke tax would be on a small for
tune No advantage comes either to
the country as a whole or to the indi-
viduals inheritlng the money by per-
hitting the transmission In their en-
tirety of the enormous fortunes which
would be affected by such a tax: and
as an incident to it's function Of revenue
raising. such a tax would help to pre-
serve a measurable equality of oppor-
tunity for the people OF the generations
growing to manhood.
Enforcement Of the Law.
"A rev years ~ there "a loud COM
plant that the law could not be in
voked against wealthy offenders. Their
is no such complaint now. The course
OF the department OF justice during
the last few ear has beer such as
to make it; evident that no man stands
above the law. that no corporation is
80 wealthy that it cannot be held to
account But the laws them
selves need Strengthening in more
than one important point. they should
be made more definite. so that no hon
est maj can be led unwittingly TO
break them. and so that the real
wrongdoer car be readily punished.
Moreover. there must be the pub {:
/: lie opinion back Of the laws or the ::
laws themselves will be Of no {:
avail. At present. while the av- {:
erage juryman undoubtedly wishes (:
to see trusts broken up. and is !:
quite ready to fine the corpora- (:
/: ton itself. he is very reluctant to !:
find the facts proven beyond a rea- {:
sonabie doubt when it comes to !:
(: sending to Jail a member of the {:
{: business community for INDUCING {:
/: in practices which are profoundly {:
unhealthy, but which, unfortunate /:
/: ~. the business community has /:
: grown to recognize as well night {:
normal. Both the present condi- {:
/: ton of the law and the present {:
temper Of juries render it q task {:
I: OF extreme difficulty to get at the {:
real ~wrongdoer in any such case. {:
{: especially by Imprisonment. Yet /:
1t ts from every standpoint far {:
/: preferable to punish the prime Of {:
!: fender by imprisonment rather /:
. fh0n f0 ENA Tho 0~~D@ro&l~- sAlL