Los Angeles herald., 1909-08-07
SAYS TAXATION
IS INEQUITABLE
JUDGE TRASK ADDRESSES THE
JEFFERSON CLUB
DISCUSSES PROPOSAL TO LEVY
TAX ON INCOMES
Urges Voters to Take Interest In the
Subject and Instruct Representa-
tlves How to Vote In the
Legislature

With characteristic earnestness and
good diction, Judge d. K. Trask made
an address on the subject of THE In.
come Tax" before the Jefferson club at
the weekly luncheon yesterday at the
Hollenbeck hotel.
At the conclusion of the able address
the club adopted a motion that Judge
Trask write a series of articles for pub
licatlon in some Los Angeles daily
newspaper OH his subject of yesterday.
The address of Judge Trask was in
part as follows:
"The principle of just and equitable
taxation is the corner stone of good
government. Whoever solves the prob
lem, that is to say, whoever devises or
invents a plan of just and equitable
taxation, In a large measure will have
solved the most important problem of
government. 1t is not believed today
that this problem has been solved. In
direct taxation, IS by tariff on articles
of consumption, is subject to many OBJ
jections. Such method levies the tax on
the consumer In accordance with his
needs and uses and not in accordance
with his ability to pay or in proportion
to governmental benefits received.
Moreover, 1t has been found to be a
dangerous instrument of special priv
ilege operating In favor of trusts of
various forms. 1t has also been found
that the raising of large revenues by
this method leads of extravaganza in
the expenditures of public moneys and
to corruption in government.
There are also many objections to
the taxation of intangible property
rights in the form of bonds or notes or
franchises. In fact the taxation of
personal property at all, and especially
of the intangible kinds, has been found
so far impracticable that many stu
dents of the subject have thought taxes
should be levied directly on land and
all other forms of taxation, especially
of personal property. abolished This
view is shared by many who are not
prepared to adopt the philosophy of the
single takers, but merely think 1t would
result in q more easy and just dis
tribution of burdens than have been
accomplished under the systems in
common use.
Discusses Income Tax
"a statute recently passed by con-
gress whereby the question is to be SUD-
mitted to the several states, as to
whether or not the federal constitution
shall be so amended as to authorize an
income tax, will give rise to very ex-
tensive study and discussion of the
principles of taxation. If this subject
and if the subject is also studied i'm
partially, without bias or prejudice, and
discussed in the same manner and
spirit, great good will result. l hope
this subject will receive much consid-
Grafton and discussion at the hands OF
the American people and that the de-
cision will be the result of such study
and investigation.
I'm 1894 the Democratic party had a
majority in congress. That congress
passed a tariff bill which, though far
from perfect, was intended to relieve
many of the burdens of tariff taxes,
especially as same affected the laboring
masses Of our people. AS that law
greatly lessened the tariff on the neces-
saries. of life 1t would not produce suf-
ficient revenues to meet the increasing
expenditures of government. Therefore
law providing for q tax on incomes
was passed. This law levied a tax of
per cent on net incomes of persons
and corporations, with an exemption on
annual incomes less than $4,000. 1t was
thought that with the amount expected
to be realized from the taxation Of in
comes the tariff bill then enacted would
meet the requirements of the govern
ment. But afterward the income tax
law was declared unconstitutional by
the supreme court of the United States.
Before and since that time the plat
forms of the Democratic party have de-
clared uniformly in favor of taxation
of incomes. 1 believe that every Demo-
crat in congress has voted in favor OF
the submission of the proposed consti-
tutional amendment The purpose of
this amendment is, of course, to author
ize a federal tax on incomes so that no
court can say that such tax Is un-
lawful.
Legislatures Must Act
"The federal constitution authorizes
the submission of such an amendment
to conventions in the several states.
And friends of the income tax measure
proposed that the amendment should
be so submitted to state conventions,
but the majority in congress opposed
this plan, and so 1t will have to be
acted on by the legislatures.
"Our own state legislature consists of
eighty assem- blymen and forty senators.
The ratification of this amendment will
require the affirmative vote of ma
iority in each house. In other words,
if this amendment is ratified by the
legislature of California, assuming that
all members of the legislature vote, 1t
will require the Affirmative vote of
twenty-one senators and of forty-one
assemblymen. If the people of Cali
fornia are in favor of the income tax
they must so impress their wishes on
that such members will be unwilling to
set the wishes of the people at de-
fiance.
"As to this question there is no middle
ground. People are either for the in
come tax or are against it, If the ma
jority of the people favor this tax they
must hold conventions and mass meet
ings so as to make their position clear.
If the people insist on the amendment
or it's ratification, politicians will not
unwilIingly turn deaf ear to their ap-
peals. The situation is such that good
citizens must not only study this ques-
tion but they must express their con-
victions. If a majority of the people
want this amendment to become a law
they must make their wishes manifest
in every practicable way Not only
should they hold conventions and mass
meetings but they should personally In
terview the members of the legisla-
ture, when possible, and they should
also petition and write to such MEM
bers. There should also be a thorough
discussion of the subject through the
public press so that every one who de-
sires to act conscientiously in regard to
frafr