Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1909-05-27
FOR AN Income TAX
SENATOR BAILEY'S EFFORTS TO
CARRY OUT PLATFORM PLEDGES.
National Democratic Platform De-
Clared for the Tax, Which Is De-
Sireds by Great Majority of the
People of the Nation. Some Plans
Considered.

In its National Platform the De-
mocratic party declared for an in
come tax. Mr. Taft favored such a
tax and averred it's constitutiOnality
in his speech of acceptance. The De-
mocratic Senators have unanimously
approved the income tax in caucus.
They have drawn to its support a
powerful wing of the Republican SEN
ators. The plan counts enough ad-
herents, Democratic and Republican,
in the Senate, to enable an income tax
measure to pass that body.
Two bills to that end have been
introduced. One, proposed by Sena-
tor Bailey, provides for flat tax on
incomes of $4,000 or over. The other
introduced by Senator Cummins, ex-
emplifies the principle of the gradu-
ated tax, the scale increasing in pro-
portion to the size of the income.
There is every reason to believe
that taxation of incomes would re-
ceive by the Democrats of the House
as vigorous support as their party
is giving it in the Senate. There Is
also no ground to doubt that the
plan would in the house, as 1t has in
the senate, attract to itself a strong
enough body of Republicans to legiti-
mately ensure it's passage. Add to
these conditions the fact that public
opinion throughout the country has
met the income tax idea with indub1t-
able favor, that opposition Is scat
tered and weak, that the adverse
arguments advanced are singularly
perfunctory. conventional in form
and devoid of vitality and substance
and it must be admitted that there is
an apparently irresistible phalanx OF
propitious circumstances. II these
circumstances turn out to be less po-
tent than they seem, it will be be-
cause by some means majority OF
both houses of Congress is prevented
from having it's own way, and be-
cause the wishes of the people are
unable to penetrate the breastworks
of legislative tactics.
To accomplish the result, through
the income tax, Of equitable distri-
button of a part of the burden OF ex-
pense the nation must bear, the first
necessity is to take keen-sighted reck-
oning of the dangers which threaten
the relief legislation. In the first
place, it is unfortunate that we have
two bills instead Of one. When that
happens. there is always the chance
of splitting on the rock of division
of efforts. While fully appreciating
that the introduction of the Cum
minis bill is a recognition of the In
come tax principle, it would have
been better for the cause had the
senate Republicans rallied to the
support of the bill offered by Senator
Bailey.
The Bailey measure is simpler. BY
exempting the revenues from State
and municipal bonds, 1t steers clear
of the most serious constitutional
point raised against the income tax
clause Of the Wilson-Gorma tariff OF
1894. When the Bailey bill was first
introduced, it was hastily and incor-
rectly described as "a challenge to
the Supreme Court" 1t is nothing
of the kind. 1t is, on the contrary, a
most carefully framed measure, drawn
SO as to stand in line with the rulings
of the Supreme court in 1894. We
believe that among able, conserva-
tive lawyers, it would be hard to find
one who would say that the Bailey
plan would not in likelihood be af-
firmed by the Supreme Court If 1t
were submitted to it.
On the other hand, the Cummins
plan, so far as can be determined
from the summaries sent out, as
sumes that the Supreme Court would
reverse its opinion as handed down
fourteen years ago. That might
prove to be true. There are prece-
dents for such action, and there Is a
growing belief among lawyers that
the case was wrongly decided. But
why leave loophole for legal attack?
Why not unite on the sounder and
more cautiously prepared measure?
Then, we think that the corporation
exemption, embodied in the Cummins
proposal, rests on unsound doctrine.
Why exempt corporation incomes?
There is no valid reason.
Close to the shoal of division or