Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1910-08-26
By
Frederic j.
H0Skin.


the scale of income taxes begins upon
an annual income of from s225 to $3.50
with tax of twelve cents This in
increased gradually until a family in
receipt of an income of $500 a year
must pay an annual tax OF $3.50. When
the income has reached $1,000, the tax
has increased to $50. And the tax be-
comes heavier and heavied until an
income of $4,000 a year is reached
upon which the tax is $1,000. Above
$4,000 a year there is no increase
in the rate of tax.
The annual direct taxation per capita
in Prussia is about two dollars. This falls
upon rich and poor alike. but as 90 per
cent of the total taxes collected comes
from tax payers with incomes of less
than 500 year, it is apparent that the
poor pay great deal more than the rich.
Only 2 per cent of the total tax collected
in Prussia comes from tax payers having
an income of more than $500. And yet
English Investigators of governmental
affairs in Germany comment upon the
comparative lowness of this taxation as
compared with British taxes. They find
that the difference results from greater
frugality in budget making, but more be-
cause Of the fact that the German states
state-owned enterprises. Prussia, for In
stance. derives more than half of its
total revenues from its railways, forests
and other property. If il were not for
this source Of income, the taxes in Ger
many would be so great that the people
could not bear them.
The imperial government, by which IL
meant the emperor and his chancellors
and their immediate associates, has rec
ognized the danger of continuing to in
crease the burden of direct taxation in
the states. Therefore the imperial gov
eminent in the last few years has at
tempted to adopt the policy always pur-
sued by the federal government of the
United States-namely. so to increase the
indirect taxes as to make the levies up
on the states unnecessary and that
without using any of the federal powers
of direct taxation. In attempting to levy
this increased taxation 1t must be said
for the credit of the government that IL
designed to place the burden of the in
creased taxes upon the wealthy and
property-owning classes. rather than up
on the laboring masses.
But the inequitable apportionment Of
seats in the reichstag which gives the
agrarian land owners an unequal share
of the membership in that body, pre-
vented the adoption of the government
measures. The bill as first introduced
provided for raiseing SIPS 900 900 addition
al revenue, which would more than wipe
out the s100,OO0.OO0 deficit annually made
up by contributions from the states.
These taxes were to be raised b. an ex-
tended inheritance tax, which would fall
on the land-owning class. by new meth
DDS of excise duties on spirits, wines,
beer and tobacco; by taxes on electricity,
gas. advertisements, real estate trans
fers, checks and fire insurance poliies.
All of these taxes fell most heavily upon
the wealthy and middle classes.
The result was that the reichstag re-
fused to pass the bill and the imperial
chancellor practically was forced to re-
sign his UIfice. The Conservative and
Clerical parties combined in the reich
stag and passed bill of their own max
ing which is expected to provide about
$50 900, OOO thus reducing the levies upon
the state for this year to about half of
what they were for last year. AS passed.
the new taxes are levied practically al
together upon tea, beer, spirits and to-
bacco and upon such a scale that. the
tax will fall heaviest upon the cheaper
grades of those articles as consumed by
the working people.
OF all the taxes proposed by the gov
eminent bill to fall upon the land-own-
ing lasses, only one was left, and that
was a stamp tax upon real estate trans
fer documents. But to Offset this the
landlords in the reichstag put into the
bill a provision paying a bounty to dis
tillers Of spirits. all of whom are land
lords, by which of the new taxation more
than 100000 annually will be paid over
to the land owners. Thus we illustrated
the selfshness of the agrarian Conserv-
atives. They control the government and
vote money for all sorts of imperial ex-
travagances, and then not only refuse
pay their just proportion of the taxes,
but deliberately appropriate for them
selves a large proportion Of the new
taxes they have levied upon the strug-
Cling workmen Of their country.