New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1912-11-29
A SECTIONAL TAX.

II we must have an income tax why
should II be confined to incomes eX-
ceeding $4,000 a year? Those who are
drafting n measure in anticipation OF
the early acceptance by two more
states Of the pending constitutions
amendment are planning TO exempt IN
comes Of smaller size. But II an IN
come tax is good thing why shouldh
practically everybody bear bis snare
Though IL he a tride, and be made to
feel his sense of responsibility for the
government? One Of the chief virtues
of a direct tax is its stimulus to lndl-
viduaI interest In the expenditures OF
the government. Indirect taxes, such
ms customs duties and excuses exert no
,prcssure on the voters for economy
Neither does a direct tax which oper-
ates only on comparatively few and
they the ones who would he least likely
10 take an interest in the personal saw
ing which might result from admins
trative economy
An exemption Of $1,000 would free
from the operation Of the income tax
the vast majority Of the voters Of this
country and encourage them to sup
mort reckless waste at the expense OF
the few. Outside Of the large cities
incomes exceeding 5000 are COMPARE
lively rare. If the purpose Of the law
* merely TO levy upon a particular
,.VRrlg9l hh
readily understood and its adoption
would go far to Justify the charge that
its aim was not greater equality Of tax
alton but exemption Of the vast ma
iority Of the people from taxation at
the expense Of the Inhabitants Of the
chief cities. Throughout the larger
part Of the country the man with an
income Of $1,000 is well TO DO. 4 few
years ago he would have been thought
rich. lie enjoys all the luNurtes Of
civilization in the village OF small city.
In New York, however, and to only a
less degree i'm Chicago, Philadelphia
and Boston such an income means far
less. High rents and the excessive cost
Of living in q great city leave its pos
SCISSOR with a much smaller margin for
comfort or for saving than the recip-
lent Of the same income elsewhere en-
joys. That is one Of the difficulties Of
an income tax levied In 50 extensive q
country as this, in which local cOndi-
lions differ 50 much. 1t is bound to
operate unequally, placing a dispropor-
tiOnate burden on residents Of sections
where money will purchase the least.
This dispropOrtiOn is exaggerated when
the exemption is placed so high as prac-
tically TO free from the tax the abun-
dainty prosperous Of the country taken
as a whole, while including in its scope
those who can live far less amply in
the centres Of population.
Perhaps the Democrats in Congress
want to penalize the people Of the great
cities, especially in the East. for the
; benefit Of the well to do in the South
ern and Western States. The old Pop
ulist notion that the cities Of the East
were the homes Of vice and predatory
d NNtlAJAi - AhAhNlNlel4s anu ma NC Nilt
design is 20 throw almost the whole
burden Of the income tax upon them
+ A small exemption is proper to save
lexpense OF administration in collecting
triheS and TO relieve those who in any
section would find the tax a real hard
ship. But there IS no justification for
the entire exemption Of those who
throughout the greater part Of the
country are capitalists, and for all
practical purposes Of comfort and lux
ury much further removed from the
struggling masses than the dwellers in
New York apartment houses who find
themselves just comfortably poor on in
comes which would mean handsome
homes and automobiles in O country
town