Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1912-10-23

million per annum. ExtravsSance in
public affairs affords no justifcatloo
for rais,lg extraordinary revenue. I'm
warranted and unlawful appropriations
can not in themselves be justified and
they afford no basis upon which to just
ify the levying of tribute upon industry
under the guise of readjustment of
the tax laws. 1t is argued that other
tax measures are inadequate to pre-
vent delinquency on the part of tax
dodgers. If so they are capable of
amendment. No human law is abso-
lutely perfect. Experience in admin
istration which demonstrates the nee
essity for amendment also suggests
what form such amendments should
take.
With no better argument than the
increase of public expenditures with
which to justify the present income tax
law, the citizens of Wisconsin can best
serve their own interests by speedily
repudiating this Legitimate offspring
of incompetency.
II the theory of raising revenue by
leyying an income tax was something
new and untried and proposed as an at
tempt to remedy existing defects in
the tax laws this might afford some ex-
euse for the experiment. The system,
however, is not new On the contrary,
it has been many times exploited and
in every instance has proven a signal
failure. Including Wisconsin, twenty
one states of the American u nion have
tried the experiment of income tax law
al various times abi without exception
the measure has been denounced as a
failure and repealed, usually upon ex-
ecutive recommendation. Wisconsin,
1.-THE legislative experiment farm of
the Union, is the only state which to-
day has an income tax law upon its
statute books.
1t is iuconceivable by what miracu
lous means its supporters expect to OBJ
tain satisfactory results through a
measure which has proven a failure
and farce in twenty states including
Pennsylvania and Massachusetts. 1t is
a demonstrated fact that no state in
come tax law can 5a made a success
It is apparent that any state law which
imposes upon the citizens of that state
burden which they can escape by
stepping across an Invisible line into
another state can have but one result -
the individuals and corporations who
are required to assume this additional
burden will change their residence, es-
pecially those whose income or earning
capacity is sufficiently large to warrant
the change or to render the burden in
tolerable. For the same reason indus
trial enterprise seeking location will
refuse to enter a state where it will be
subject to such conditions. In seeking
investment, capital follows the line of
least resistance as naturally as water
seeks its level. 1t is a natural and ele-
mentery law of economics that capital
seeks investment where inducement is
offered rather than where unusual bur
dens are imposed.
1t is a matter of common knowledge,
daily commented upon in the public
press that individuals and corporations
have withdrawn from the state of Wis
consin solely in consequence of the
Wisconsin income tax law, taking with
them millions of dollars formerly in
vested in Wisconsin industries, and al
so that others contemplating invest
ment in Wisconsin have discontinued
negotiations and refused to enter the
state because of this iniquitOus meas
ure.
Any person or official who asserts
that these conditions do not obtain in
Wisconsin under the present law is
either ignorant or dishonest and in
either eveL his opinion can not be ac-
cepted as authority.
Neither does it suffice as a defense
to the income tax law to assert that
under the former system tax dodgers"
escaped the personal property tax.
Tax dodgers" can escape income tax
more eafily than they did the personal
property tax and without perjury or
violation Of the law. Indeed it is a
measure especially designed to facili-
tate tax lodging and one must be de-
luded deciple Of demsgoguery to believe
that tax dodger, who would render
a false, personal property statement,
would not with equal celenty make d
false income tax report.
Including among its many iniquities,
and worse than all others, is that pro-
vision which makes the rental value of
his home part Of the wage earner's
income By increasing the burden of
home life, it discourages the citizen
from becoming a home owner, thereby
striking foul and reasonable blow at
Il 2 greatest Of all institutions which
n axe for patriotism and good citizen
ship.