The sun., 1908-12-26
TAxEs 4 ANn YERAClTlY,.. !.

To TIE EptToR or TIE Sun Sir: When
had read the reports OF Mr.. Carnegie'G
sayings before the House tariff COMMITTEES
I asked myself 10 he bad been sworn
"to tell the truth. the whole truth. and
nothing but the truth regarding the
labor cost In stesl manufactures. ] also
asked myself II income taxes do more
to promote lying and perjuring thar
other taxes, a. he and the chairman con-
CURED In thinking that they do.
! II income taxes do snake nation oi
liars. how thankful we should be that
the Federal Constitution required ell
| direct taxes to be apportioned among
the States according TO their respective
numbers and that the Supreme Court
adjudged q dozen years ago that all taxes
on rents. or income OF real estate. OF
personal property. or income therefrom,
are direct and not indirect taxesl Con-
gress can. take 1t. lay nevertheless all
the income taxes 1t wishes, but must ap-
portion to each State Its share. which ID
practical prevention.
Mr.. Carnegie and Mr.. Payne probably
think that the promotion Of lying by In
come taxes comes Of inquisltion into ones
income, but cannot that be avoided by
interoepting the income at it's source
and ascertaining It's sum before payment
by corporations and employers An in-
dividuai farmer or producer must. It Is
true, declare his income, and then II is
| fanoied that the lying begins. That is
a bad feature Of income taxes II every
body. rich and poor, Is required to pay a
fixed and uniform percentage Of his in
come, whether big or little, with no ex-
ethptions; but now when Socialists insist
IS 600 or $4,000 of income shall be ex-
empt and vast income shall pay nearly
100 per cent, the badness is intolerabie.
The modern idea of income taxes is not
for revenue only. but 70 use them like a
steam roller to smooth down inequalities
in wealth.
j. Do not all taxes by the laying and
collecting promote lying and perjuriugf
How Is 1t with tariff taxes? What do We
behold In Washington Certainly the pro-
cedure on the wharves regarding the deo-
larations and oaths of an arriving pas
senger and the examination Of baggage
for dutiable articles are not calculated
to promote veracity or diminish venality
or encourage regard for an oath among
women or men.
Regular importations by invoice and
entry. oath piled on oath. whether duties
are ad valorem or specific, offer teInpta-
tions enough TO suppress the real dutiable
value or the quantity or the legal rate.
Are income taxes any more tempting to
perjury Why are so many oaths re-
quired in importations?
Take the case Of State and city taxes,
and how is it there when declaration Of
the taxable value or place of residence
is exacted from the taxpayer Is there
mover then suppression Of the truth or
evasion or equivocation?
Are we improving in such matters?
Undervaluers and smugglers were for
merly considered the best regulators Of
tariff taxes. II is probably as true now
! as ever that when even the best OF men or
women are asked or required by statute
law to assess themselves, as a preliminary
ste,, in taxation. danger, to the moral
character begins. IL is greatly increased,
as one can now see or hear. when Con-
gressmen can by tariff enlarge or di-
minish manufacturers income OF q con-
sumer q comfort Al.
New YORK. December -. 10