The citizen. (Honesdale, Pa.) 1908-1914, 1909-09-15
b" TAXATION ="

Sheath.
Mr.. Chairman, Ladies', Members
of the Pennsylvania Bankers AS
sociation, and Guests:
l appreciate highly the invitation
of your Association, rendered me
through your secretary, to take part
in this mornings program; it is
indeed very flattering and l thank
you for the honor.
The subject, Taxation" upon
which l will speak, is too broad and
comprehensive, to permit of any
deep or exhaustive analysis or COM
ment on my part, so | shall merely
touch upon the surface of several
forms of taxation, most familiar to
the people. 1t has been said, that
it is human nature to believe that
taxation is an evil which should be
avoided if possible; but taxation is
practically a universal custom in
the civilized world, and one of the
Oldest peaceable forms by which
government secures the means 20
carry on it's business, whether in
times of peace or war; so taxes are
levied as regularly as the rising and
setting of the sun. Indirect taxa
tion is the most agreeable form by
which a government may levy and
collect her revenues; direct tax
being the most irritating to a COM
munity The adjustment of the
recent tariff bill was paradoxical to
the foregoing statement, and
through the latter, part of the ses-
sion of Congress, the theories of
Altruism and the brotherhood of
man were annihilated; and the re-
suit was that the pocket-book re-
visionists revised the tariff through
their friends in the Senate and in
the House. The only question that
might have perturbed their minds
throughout this trying and anxious
period, was, how much will the con-
sumer stand without making too
much noise? The great masses be-
lieved and hoped to the end, that
as the time had finally arrived for
change in the tariff laws, the re-
vision would be downward upon
such necessities at least, as were
parts of the daily lives of the peo-
pie, but they were grievously dis
appointed. a magazine writer stat
ed. that of three hundred and five
articles under consideration, two
hundred and eighty were increased
or kept the same as in the Dingley
Act, and twenty-five dutiable arti-
cles reduced. If this statement is
correct, the revision was not in ac-
cordance with what the people be-
l1eved was the true meaning of the
Republican platform or the pre-
election speeches of the campaign
In touching briefly upon the In
come Tax, I find that this nation
is rather late in giving consideration
to this form of taxation. The first
historical reference to an income
tax that | could find, is in the laws
governing Athens, GS3 b. G. The
populace at that time Yves divided
INTO four classes; the first paving
the highest tax, a graded reduction
for the second and third classes,
while the fourth class was EXEMPT: :
which proves that even in those
ancient times there must have been
firm belief in the equity of a
graded tax.
The English government derives
its greatest single item of revenue
from the income tax, which tax sys-
TEN has been in force over one hun
dred years, and the amount receiv-
ed the last year, of which statistics
can be secured, was one hundred
and siXty-fve million dollars. The
French government has also recent
~ approved this form of taxation
ana Will levy such a tax in 1911.
with such a precedence it seems
that the Representative of our ma
tlonal government were justified in
their endeavOr to increase the reve-
hueS by levying an income tax; es-
peclally, ii the progressive policies
Wnlch seem to be the very spirit
and life of our nations people are
10 be continued. The vast sums
necessary in building the Panama
canal, the proposed construction of
the National irrigation system and
inland Waterways, the further nm
building of our navy, so it NAV
be greater and better each subse-
quent year; how can all this be ac-
complished without raising addi-
tlonal revenues? We have heard
that it is possible to tax the vitality
out OF nation; such a statement
Is not applicable to this method of
taxation, and cannot be charged
against an income tax; but it can
apply to burdensome taxation upon
the homes in our municipalities and
the farms of our commemorative
Inc method adopted by the Nation
al congress in disposing of this
subject by referring the resolution
lor approva! or disapproval of this
form OF taxation to the legislatures
OF the States, is new one, and must
be adopted by three-fourths of the
States of our Union before the Ma.
tional Congress has the authority
to levy this tax. AS there is nC
specified time in which ~