The true Democrat., 1912-10-19
That is not denied by anyone.

jeCts of taxation that have hereto
fore escaped their just contribution
to the support Of the state.
Are the details of the new plan
reasonable?
The new plan proposes that the
state, with certain subjects Of taxa
ton, take care of expenditures for
state purposes, and that the parishes
and municipalities, with other GER
tain subjects of taxation set apart
to them, take care of local taxation
provision being made, as the plan is
nov, to compensate those localities
where segregation takes from them
an undue share of their revenues.
This compensation, however, is on
" necessary in a few instances un-
der the peculiar conditions existing
in O. few parishes.
Parochial and municipal expendi-
lures in the parish of West Fellcl-
ana We are familiar with, and OF"
revenues under the segregation plan
are more than sufficient to meet
them.
State expenditures are ito carry
on ard maintain the government OF
the state and its public institutions,
10 educate the children of the state,
(Which is shared with the parishas)
to preserve the public health, to pay
the principal and interest of the pub
lie debt, to suppress insurreCtiOn, t.
repel invasion or defend the state
in time of war, to provide pensions
for Confederate soldiers and their
widows, to establish markers or
monuments upon the battlefields Of
the country, to commemorate the ser
vices of Louisiana soldiers on such
fields, to maintain a memorial hall
in New Orleans for the collection
and preservation of relics of the late
civil war, and for leyee purposes, to
which is added good roads.
In order to meet these state ex-
penditures there is set aside for ex-
elusive taxation by the state, until
otherwise provided, the things enun-
Grated in Article 2 of the amend
ment, known as Act No. II, publish
ed in The True Democrat. And the
Legislature is further given power
to levy the special taxes enumerat-
ed in article 8 of the same act
some, all, or none, and others not
enumerated if necessary, by two
thirds vote of that body.
These special taxes, except the in
heritance tax, wait on legislation ~
e go into effect.
: These things seem to be legltl-
q mate, natural and convenient sub
S Jccts of taxation, but if not, there IS
S provided on easy remedy-two-thirds
OF the Legislature can revise, add
e to, or take away from the list.
: No great objection is made to this
= selection, or to the special taxes, eX-
= cept to the provision for an inheri-
& tance tax.
d The inheritance tax seems to be re-
l. sented as an attack on the rights OF
property, and by many who in all
!. probability neither themselves or
q their descendants will ever be call
& ed on to pay such tax.
q Inheritances have been recognized
as proper subjects of taxation since
the days of Rome, in the most en-
:, lightened states, and by all political
economists and statesmen
. We cannot measure the protection
and the help we get from civilized
, government Our obligation to or
gan1zed society is so great that nc
one is rich enough to repay it, Sc
that we have to make an artificial
standard of contribution to the state
' based not so much on the idea tha'
the more one has the more one /:
supposed to be benefited by govern
% ment and therefore the more ht
" should pay, but on the fact that al
v are benefited beyond calculation, ant
% to an extent impossible of calcula
. ton, and therefore every one shoulC
contribute TO the support Of the stat.
a. according to his means In arriving
" at a just distribution Of the burden
q of taxation according to the means
'e Of the tax payer, the ability to pay
e and the effect on the tax paye
v should be taken into consideration.
p If all the taxes were levied o.
& the value Of specific, tangible prop
- orty, the poor, and even the mod
- erately well off, would not be at
IL great disadvantage. The small taN
payer pays out of his scarcity, hu
e the large tax payer out Of his abur
re dance.