Manchester Democrat. [volume] (Manchester, Iowa) 1875-1930, 1909-05-05
THE INCOME TAX.

1T looks as If events were about tc
indicate another democratic posi-
tion. The press dispatches repor
that Senator Cummins, OF Iowa, has
introduced an income tax amendment
to the tariff bill, and it is claimed
that he has secured the support oi
enough republicans to pass>it witt
the aid of the democratic vote. ii
will be remembered that the demo
cratc passed an income tax law in
1894 over the opposition of the rapub
licans. In the campaign Of 1896 the
democrats enodrsed the income tax
principle and it was in the platform
of last year. The republicans have
never mentioned the matter in their
platform, but Mr.. Roosevelt endorsed
the principle and President Taft has
also given il 4 halfway endorsement
1t is said thar the democrats of the
senate will be a unit in support of
an income tax amendment. This is
gratifying news and it is to be hop.
ea that enough republicans can he
found to secure the adoption of this
just provision.
a tax upon consumption is neces.
sarily unjust to the poorer members
OF society, for people do not eat
food, wear clothing or purchase other
goods in proportion to wealth or in
come. 1t takes as much. food to sus-
tain the poor man as the rich man,
and as much clothing to keep him
warm. While one may spend more
than another for food and clothing,
the difference is not at all proportion.
ate to wealth or income. AS all
taxes are paid out of the income. the
tax upon consumption is in fact a
graduated income taX-the largest
per cent. being paid on the smallest
incomes and the smallest per cent.
on the largest incomes. A direct tax
on incomes is, therefore, a tax to
equalize the burdens of government,
L NA-N u ldN IlldkeS a
still nearer approach to justice.
The income tax is needed to cor
rect the Inequalities in internal rev.
enue taxes as well as to correct the
Injustice in tariff taxes. Internal
revenue taxes are collected on liquor
and tobacco, and these taxes, too,
are more burdensome to the poor
than to the rich for men do not use
either liquor or tobacco in proportion
to wealth or income. While it is
proper that both liquor and tobacco
should be taxed, it is only fair that
those who are under-taxed through
the internal revenue system should
be taxed in some other way SO as to
compel them to bear their share of
public expenditures. The income tax
is the only tax in sight which will
give any approximation towards jus.
tics in the matter of federal taxa,
tion.
As being pointed out at Washing
ton, it is not at all certain that any
income tax measure will be able to
run the gauntlet of the Supreme
court, and for that reason the dem
ocrats ought to insist upon an amend
ment to the constitution at the same
time that they urge an income tax
measure SO that in case of adverse ac
ton by the supreme court there
may still be a chance of securing an
income tax in the future. 1t is in
tolerable that our government should
be so restricted in the taxation of
wealth, and so unlimited in its power
to call for the personal services of
the citizen. The president can sum-
mon every able-bodied citizen to mil
itary duty. The husband can be TAX
en- from his wife, the son from his
mother, and the father from his chill
dren; their lives can be required of
them if the countfy's welfare de-
mands it. Why should the property
of the citizen be so hedged about by
constitutional guarantees-or by judi
oial edcisions-as to make it impos-
sible for the government to collect
a tax for its support While 1t pro,
tects property? Congress ought to
have the power to collect an income
tax whenever in the Judgment OF
congress that tax is necessary, and
to make sure of this power we ought
to have an amendment of the con
stitution specifically authorizing the
income tax. Now that the need of
tax is apparent, the amendment
should be pushed.