The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1913-06-17
B|CKETT'S PLAN
FOR TAX REMEDY
Tenders His Offices to C0nSti-
tutionaI Commission
SPEAKS AGAINST EVILS
Pamphlet Prepared Explaining
Segregation, Classification,
and GradatiOn.

- Nv
and graduation of property, Attorney
General r. w. Beckett has submitted
a plan to the North Carolina COnSti-
tutional Commission to be used in such
way as it likes in the tax questions
now before it.
Mr.. Beckett has spent many weeks
on it. His pamphlet contains ten
pages Of matter nearer real literature
than State papers often become when
addressed to the task of showing the
patriotism of taxation. He does not
find il easy to be the best citizen un-
der existing institutions and says so.
He points many and grievous evils.
Mr.. Beckett has been informing
himself upon taxation n has been
ney-general in the United States. He
finds an almost uniform cOndemna-
ton of the ad valorem rule of taxa
ton and a growing belief in the wis
dom OF the classification and segrega-
ton feature.
He begins with taxation in the year
/. From the day tribute la been re-
CURED by Caesar to the present, he
says 1.-The whole world" has been
taxed. He quotes many distinguished
men who favor the more modern sys-
tenn of taxing the people and submits
these three suggestions:
1. The classification Of property for
purposes OF LdXauOn.
2. The segregation of the sources
of State n local revenue.
3. The progressive or graded taxa
ton Of property.
He says the repeal Of Article 5 Of
the constitution must be effected to
allow the proceeding with the new
plan. He asks that it be remembered
that all amendments proposed are
suggestions, not compulsiOns. They
r. i'm No CnnS0 m tory hr,t o~1
only permissive in character" Mr.
Beckett says. THE General Assembly
can still preserve intact our present
system of taxation"
How 1t Works.
The encouragement makes the
point hat the principle Of segrega.
ton classification and graduation ruY
through the evenue act now. "Or
the man who ears his living by sell.
ing coal, we levy one tax. and on the
man who earns his living selling
lightning rods, we levy a different ant
higher Ak. This is classification.
Again, the State taxes the maj
who earns his living practicing law o.
medicine, bu does not permit tn,
is segregation.
Again the man who inherits $5.O 90,
pays an inheritance tax at a certail
rate. while the man who inherits $25,
600 pays a higher rate. This is classi
hcation." And the attOrney-genera
notes the principle of classifcatio
that runs through federal taxation
freight rates. and allied things.
The Income Tax.
Mr.. Beckett declares that in it's las
analysis every tax is an income ia,
that regard SHOULD be had for tn
income. actual or potential, whic
the property will yield. One man get
his income from practicing a trad
or profession, another gets his fro,
owning property. No tax should b
levied that will tend to iscourage me
from engaging in any clean bust
ness or from investing in any partit
uiar class of property. The citize
should be given the widest possibl
range for the employment OF his er
ergies and his capital"
am not using asbestos paper. an
pcrforce write with rigid self-restrair
when l say that a government tina
takes from widows and orphans 4
per cent OF their income is, by what
ever name the government may
called. practicing the essence of ty
ranny and the refinement Of cruelt,
And this is what the State, countie
and towns are not only permitted. b,
are compelled To do. under the un
form ad vaiorem rule of the preser
Constitution. The combined Stat
county. and town taxes in towns
North Carolina Of the first class wi
average not less than S2.4O on tt
hundred dollars worth OF prOpert
and this Is exactly 40 per cent OF tt
income derived from one hundrt
dollars loaned at the highest rate a
lowed by law.
In a certain town in his Sta
there lives a widow. She owns SIC
600 which she got rom the insu
aRce on the life of her husband.
lend that money out for this widow
the highest rate allowed by law. tt
combined State. county, and TOW
taxes are $2.65 on the one hundr
dollars worth Of property: SO that,
end of h year. when l pay II