New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-04-09
WOULD HAVE, INCOME TAX
HIT BELOW $4,000 LlMl |

utcs. in no way save 10y making In'"
dive down into his pocket for caSh can
one compel that interest in national meas
urcs which should exist.
Professor Samuel McCune Lindsay Saul
The income tax is 10 bc welcomed as
fair and more equitable principle ol
taxation TO distribute the burden of gov
crnmental expense. but think the
amount of the income To be exempted IS
too large. by cXcmptins zap To Fl''" the
income legislation becomes class lcgisla-
ton.
In CIevelands first administration
when the income tax was first tried start
ing At $1,000. the Ohio courts held IT un-
constitutional. because IL was class lesN-
lation. OF course, this question VIII h''
rest i'm the courts now. because the
amendment Is constitutional one. but l'
shows that starting at so high a salary as
500, and cxcmpting the great class tha'
cores between $1,000 and $l0lJ gives ready
material 10 those who are ready TO prove
that il is largely class legislation.
II think that incomes as low as Sl.ooe
SHOULD be taxed with a tax of onc-fourth
of per cent. grading up to per cent oh
$500 and then following the present bill.
This. I think. would be rightly distrbut
ing the burden. would be faircr and more
I'm accord with good economic theory we
ought not To tax poverty or tho poor
house. but ON $1,000 "a family of five can
ff,-.. SIN IN % decent standard
There should not be- an insurmountaole
difficulty in collecting tho tax. IL has been
done in European countries. and We have
built up . great tax collecting machinery
which can be- easily adjusted To meet the
now tax. And another thine is certain
and that is that there viii not be the ODD
lection that there was twenty years ago.
we are used to mluisitorial taxes ana
measures now. and VIXEN all is aaid ana
done the present corporation tax - iag
more iuquisitorial than the income tax.
TO Solve oerplexina Problems.
Another professor. who did not wish 10
he quoted. said he thought the income tax
designed to advance the best interests 't
the country. with the proposed reduc-
tion of the tariff. he considered that IL
would 20 "a long way toward soiFIn-
MANY OF the perpleXlng problems oi
wealth distribution which had become
acute since the administration of Presi-
dent Mckinley
prominent banker thought the cost oil
Collecting AN income tax would larger!
d,pcnd on the honesty OF the l"Np'' 60
lie pointed 90 those countries Whe''
smuggling lis condoned as illustiaun- inc
eNpeuse arising from dishonesty Whei
IN. collection Of customs duties was H.
VOWED Just so with the income taN, he
said If "a large number Of persons made
false declarations.
Theodore sutro. lawyer and author u'-
licvcd that most citizens Wou'u man.
honest declarations OF the Size OF '"''
Incomes. The experience of EUROPE ",
,,sisted AS we'll as that of TIE 'il'''
s,,t.s i'm the short time intervening oe-
,ncen fine passage of the income tax l""
81, th. 9p's and the supreme court deer
.t,n calling b. unconstitutional proved
,fs p.fore The supreme Court d'''dI Ell"
..caiust the law. he said. the revenue '''-
t.c,ors had gathered in the de'i'I''"l''
~ mos, Of those affected hy d. Mr
sn,ro said hc had talked at different
times with a large number ~ the men
h,vlng tine collection OF these declarations
ip charge. and had been surprised 10
lam from them how honest had been the
vast majority Of prospective iaNp"y 80 10.
NI
,,Ie m be- derived from Tho incdn" tax
would exceed the estimates ana mat ils
.coil"ciion would prove neither expensive
nor difficult.