Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1908-09-01
TAXATION OF INCOMES.

The Springfield Republican, a sup-
porter of Mr., Taft, is OF the opinion
that the only way in which to get an
income tax in this country Is to SCI
cure a retrial as to the constitution
ality of the income tax law before the
Supreme Court "as that Court may
hereafter be established"
1t thinks that a change in the per-
sonnet of the court might we'll be
expected to reverse the former de-
cision; but short of that, 1t does not see
how. under the decision of that tri-
bunal in 1895, it will be possible for
the federal government to apply an
income tax to the broad purposes Of
such tax.
The Republican interprets Judge
Tafts speech of acceptance to mean
that he really favors an income tax,
and that he differs from the Demo-
cratic platform and candidate on this
question ''only or chiefly in respect
to the most practicable means of es-
tablishing an income tax.
IN second article on this topic
cusion originally reached, that Mr..
Taft in this particular assumes &Ihe
much denounced position taken by
the Democratic party in 1895 when 1T
suggested retrial OF tho income tax
case before the Supreme Court as tho
court might thereafter come to be
constituted.
The doctrine OF the income tax
Is, according to Adam Smith, simply
the taxation of the subjects of n
state in proportion to their respective
abilities; that Is. In proportion to tho
revenue which they respectively enjoy
under the protection of the state
In the course of the delivery OF
the opinion declaring the income tax
law of 1894 unconstitutional. Chief
Justice Fuller said:
1--WE have considered the act only
in respect of the tax on income de-
rived from real estate and from in
vested personal property. and have
not commented on so much of it as
bears on gains or profits from bust
ness, privileges or employments in
view of the instances In which taxa
ton un business, privileges or en-
ploymAnts has assumed the guise OF
an excise tax and been sustained as
such Being OF opinion that SO much
of the sections of this law as lay
tax on income from real estate and
personal property is invalid. we are
brought to the question OF the effect
of that conclusion upon these sec
tions as whole.--l5S U. S. 63b."
This decision seems TO show that
,ubiIng ..o Jny on INCOME frnt,, rra1 DC.
tate and personal property is invalid"
yet such a tax on the income from
professions. trades, or empioyments
might not be held invalid.
AIR Tart said, in his speech OF ac-
ceptance, Il believe that an income
tax. when the protective system OF
customs and the internal revenue tax
shall not furnish income enough for
governmental needs, can and should
be devised which, under the decisions
of the supreme court, will conform to
the Constitution.
\ law that should INK the incomes
derived from labor While cxeriptmg
incomes arising from accumulated
capital would be Il very unpopular
measure; and the policy Of the adj
vocotcs az The taxation Of incomes has
always been to favor labor rather than
capitol,
Nevertheless. Since all parties at
last seem to favor the taxation of in
comes. we should think that this
equitable method of taxation could
now come into use, no matter by what
device its operation must be invoked.