New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-12-05
Prefers Stamp Tax.

81 think then, that the great fortunes
of the country should be taxed in proper
| ton TO that Of the woman who makes her
own fortune. | am simply questioning
the legality Of the governments deducting
| from my purse.
! why does it not impose a stamp tax,
as they do in France? No one feels that"
| The vibrations of the engine OF the big
| limousine waiting for Miss De Wolfe
could be felt even moro than the income
tax, but she was in deadly earnest, and
she means to fight the whole Wilson and
succeeding administrations, II necessary.
to maintain what she believes are her
| rights.
II did not have a penny when I en-
tered business" she continued. John r.
Mclean gave me my first order for $1,000
worth of decorating. | had raised $50, 900
| Of subscriptions toward a fund OF 10000
to have myself incorporated. | did rot
have TO collect bit OF it. for | made
good from the start. Ny mother used 10
say, Elsie, where did you learn your
work. | don't know. | do know that [
began with no capital. and l have some
capital now. and / don't think It's right
for the government to take more away
from one who works than it does from
those who have more and do not work
| w. Bourke Cochran, counsel for Miss
De Wolfe, said yesterday that he expect
ed to have the tax declared unconstitu-
tional on these two grounds:
| 1T is levied upon those subject to II
without their consent, and
| 1T violates every principle of equality
before the law which this constitution
has been adopted TO establish"
| Mr.. Cochran thus amplihed his points,
J The contention that this tax is uncon-
| stitutional because the small class or
| number of the population upon which IL
| Is levied has never consented 10 its I'M
position is based upon the one funda-
menta, principle upon which representa-
| tive, that is 10 say. democratic, govern
ment rests, but which, strangely enough
seems to have been overlooked In every
case where any exercise By Congress of
its power to levy taxes has been ques-
toned before the courts.
Consent or tho Taxed.
1T is of course, obvious that under
our political system no method exists oy
which 100 900 odd persons liable to this
| tax could be asked separately for their
| consent TO its imposition. But that IL
will be contended, is the strongest evil
dence that this scheme OF taxation IS
| wholly unconstitutional, II our constitu-
! ton be. as every one comedies II Is, a
scheme to establish a political system
which is In fact and in essence a repre-
sentative government.
| Even If 1t be held that this essential
| fundamental feature Of representative
| government can be violated or disregard
ed under our constitutional system, IL
| will still be contended that the tax at
| tempted 10 be levied by this law is UNI
constitutional because wholly unequal,
bearing with special severity upon the
moderately rich-those enjoying incomes
which are fruits of active industry labori-
ously conducted and successfully man
aged-while owners of enormous incomes
obtained without labor from what are
called fixed investments escape with
ridiculously disproportionate penalty
| Washington. Dec. 4-Secretary McAdoo
/ IS not disturbed by the suit filed In Chi
cago to test the constitutionality OF the
income tax. The tax will be collecteo
while suits are pending, and should tns
Supreme Court decide against the law
the money could be returned.
warning to taxable persons that the
excise must be paid irrespective of law
suits to test its validity probably VIII
be issued soon by the Treasury Depart
ment.