The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1910-09-19

ieCOBNlLcu anu II Is lutItluIt uS-
cided step in the right direction, and
It ought to be accepted as such On
the whole, it was a downward reyi-
sion, particularly on articles of neces-
sity and on raw materials. The actual
figures on the first year's opolStion of
the law demonstrated this. It must
also be remembered that the tariff
rates in the new law on imported
liquors, wines and silks were in
creased substantially over the Dingley
rates, because these were luXuries
and it was intended to increase the
revenue.
THE charge that the present tariff
is responsible for the increase in the
prices of necessities is demonstrably
false, because the high prices, with
very few exceptions, affect articles in
the tariff upon which there was no in
crease in rates or in respect to which
there was a substantial reduction.
Tariff Board.
Perhaps more important than any
one feature of the operative part Of
the tariff law, is that section which
enables the executive to appoint a
tariff commission or board to secure
the needed information for the proper
amendment and perfection of the law
The difficulty in fixing the proper
tariff rates in accord with the princi-
pie stated in the Republican platform
is in securing reliable evidence as to
the difference between the cost of
production at home and the cost of
production abroad. The bias of the
manufacturer seeking protection and
of the importer opposing it weakens
the weight of their testimony. More
over, when we understand OSat the
cost of production diners III one coun-
try abroad from that in another, and
that it changes from year to year and
from month to month, we must real
ize that the precise difference in cost
OF production sought for is not capa-
Bile of definite ascertainment, and that
all that even the most scientific per-
son can do in his investigation is
after consideration of many facts
which he learns, to exercise his best
Judgment in reaching a conclusion.
The commission, however, already
selected and at work, is a commission
of disinterested persons who will as
certain the facts, not in a formal hear
ing by examination and cross-examina-
ton of witnesses, but by the kind of
Investigations that statisticians and
scientific investigators use. When the
commission completes its work, either
on the entire staff or on any of the
schedules in respect to which issue
has arisen, and the work of the COM
mission shows that the present tariff
is wrong and should be changed. | eX-
pect to bring the matter to the atten.
ton OF the congress with view to its
amendment of the tariff in that parti-
cular. OF course, this will be imprac-
ucable unless congress itself shall
adopt the parliamentary rule, as
hope it will, that a bill to amend one
schedule of the tariff may not be sub
lect to a motion to amend by adding
changes in other. schedules.
1T will thus be possible to take ND
single schedule with respect to
which it is probable that a great ma
jority of each house will be unpreiu-
diced, to admit the evidence, and to
reach fair conclusion, and this
method will tend to avoid disturbing
business conditions, For these rea.
sons it seems to me that all Republi-
conservative, progressive, and
radical-may well abide the situation
with respect to the tariff until evil
dence now being accumulated shall
justify changes in the rates; and that
1t is much better for them to vote
for Republicans than to help create
Democratic majority when would
be utterly at war with the protective
principle, and therefore would have
no use for the findings of the tariff
commission, as we may certainly infer
from the solid Democratic vote in the
present congress against the neces,
sary appropriation for the commits
sion's work. ""*
The Corporation Tax.
Again, the present law in its cor
poration tax imposes a new kind of
tax which has many of the merits Of
an income tax. 1t taxes success, not
failure. Unlike a personal income
tax, it is easily and exactly collected.
and by an increase or decrease in the
rate enables congress with eXactness
to regulate its income to its necessary
expenditures. More than this, it fur
nishes an indirect but effective me-
thod of keeping the government adyis-
ed as to the kind of business done by
all corporations 1t is one OF the most