The Bennington evening banner. (Bennington, Vt.) 19??-1961, 1910-08-08
Direct Taxation in Vermont

The phrase direct tax has been
the subject of innumerable construc-
lions in as many sets of circumstan-
ces and in many jurisdictions. What
is ordinarily meant by it in its strict
est sense is that sort of tax that is
demanded from the very person who
it is supposed as a general thing will
bear their burden as distinguished
from an indirect tax or such as may
be demanded from persons who as
general thing will indemnify them
selves at the expense of others. Fam
liar examples of direct tax are
poll taxes, land and property taxes,
income taxes, dog taxes and the like.
Typical indirect taxes are customs
and excise duties. IL is this latter
class to which government looks for
revenue for general governmental
purposes. When the expenses of state
government through extravaganza,
graft, false notions OF economy, UNI
buslness-like methods, visionary de-
partmental experiments or other
causes amount to a sum out of all
proportion to state resources under
the present system of taxation in
Vermont, it is apparent that in order
to avoid a deficit, the majority in the
coming session of the Legislature will
be forced to the necessity of levying
such a direct tax
There is phase of human nature
easily recognizable in the attitude of
the people generally in this matter
Of economy in government. A familiar
parallel is found in the case of a
small village community. A public
spirited citizen provides the village
with some semi.ciyic benefit, such as
a library, or some public work such
as an ornamental granite bridge, or a
stretch of scientifically built highway
The average citizen OF that communi-
~ does not care how wastefully and
extravagantly these public benefits
are maintained so long as he himself
pays nothing for their upkeep The
imposition of direct tax upon those
easy-going citizens would soon oper.
ate as 4 salutary corrective to their
notions regarding the common end.
The last tax commission recogniz
ed that the inequalities existing un
der the present system in common
with the evils found In all other sys
tens heretofore tried, are due to the
fact that many taxpayers do moi
even attempt to be honest In tn,
performance OF duties which the Law
imposes upon them with reference t
taxation.
A shortsighted sophistry obtains
even among those whose traininl
should negative such reasoning, tina
rs each individual is anxious to sat
isfy government with as small Ia,
as possible, that course is imperativ,
on him without regard to equitabl,
! apportionment. In the state of New
York the Increase In governmental
expenditure has become appalling
Boy the imposition OF direct tax 70
the purpose Of preventing a deflci
IL is believed that extravaganza viii
be checked and economy be observe,
through the initiative o. the voter
themselves.
To the end that economy should b.
practiced at the very threshold o
tax reform II Is submitted that tn
functions OF a permanent tax CON
mission with powers Of supervision
review, equalization. appraisal AM
the formulation Of proper blank In
ventories. could be performed effeC
lively by the state treasurer, auditor
and commissioner OF state taxes, act
ing exoillcio, without the additions
expense OF an entirely new set O
officials.
Other features OF tax reform d,
manding serious consideration will b
adverted to from time to time 4
these columns. That the situatio
has become acute Is amply atteste
on all sides. An encouraging sign
the apparent unanimity on the sui
iect found throughout the state as Z
the necessity for immediate action
Rutland Herald