The Washington herald., 1914-09-17
Taxing the Breakfast Table.

The complaint against taxing the breakfast table
is not new in connection with revenue legislation We
lave heard it every time Congress engaged in
trying to pass a tariff bill The Ways and Means
Committee will have to meet this complaint as
the committees OF the past had to meet it Chairman
underwood has much of the serenity that character
lied Chairman Dingley, who piloted the revenue
bill through the House in ISoS and he will, doubt
meet this complaint as did Mr.. Dingley when he in
ocrporated in his bill taxes tea, bills of lading
bank checks kilograms, proprietary medicines, and
many other necessaries, and increased the tax on
beer and tobacco. A tax is a temporary emer-
gency tax and necessarily must fall upon the great
body OF the people who vitality interested in the
pre servation Of the government
The cause of the present war tax is not the same
as that in 1895 because this country is not at
with any other nation but the war in Europe has
seriously affected our customs revenue and the
necessity is almost as great now as then The gov
ernment must have revenue to meet its obligations,
and the obligations have been made. Chairman Ftz-
gerald on Saturday informed the House that the ap
Preparations made at this session of Congress
the largest in the history of the government and the
present will not meet these obligations,
especially while cuts off large part OF inn
ports and the customs revenues that would be COL
lected therefrom
1t is logical for the present Congress to follow
the precedens of the preceding Congresses in like
emergencies, though another party is in con-
troll for the question is a party one. The Re-
publicans not in position 10 violently oppose
war tax based Republican precedents. Taxing
The breakfast table temporarily has always been re-
sorted TO in like emergencies. Luxuries bear the
burden of the permanent taxation by the Federal gov
ernment and both political parties have followed that
principle.
1t is part of our selfish human nature, however,
try to place the burden upon other shoulders, and
the complaint OF taxing the breakfast table is some
what in the nature of special pleading to make
luxuries bear the emergency tax we'll as the regu-
lar taxes which supply the government with revenues.
1t is the old cry to tax the incomes of the rich,
tobacco beer and spirits, and this cry largely
from the people who have for years been agtating
against the government recognizing by taxation
wnisky. beer and TOBACCO, and throwing that burden
Upon incomes. These articles are luxuries and they
supply nearly onehalf the ordinary revenues of the
government, by paying taxes ranging from 100 to
per cent the largest ad vaorem taxes ever
ed by the government any domestic product. Pres-
dent Garfield said that these were the only voluntary
taxes paid in this country and the man who did not
care to pay them had only to refuse to drink chew
smoke It is somewhat inconsistent and insincere
10 QeCry le Use OF IHeSe articles and at the same time
depend them to supply one half the revenues of
the government.
The question before Congress is a practical one
and not sentimental or theoretically moral One of
the dangers in taxation is in making the tax so high
as to offer premium for fraud and illicit traffic
Congress had to deal with this problem in 1868. in
connection with the tax spirits. The first in
ternal revenue on spirits was 20 cents gallon
and it produced surprisingly large revenue which
inspired increase of the tax to 90 cents to SIso
and to s. gallon, with the resutthst the tax of s.
i gallon produced less than one-half the revenue |
that produced by the smaller tax 1t also pro-
duced national scandal
The cause was not difficult to locate A tax of !
100 per cent paid but tax of nearly 1000 per
cent offered premium on fraud and illicit produc-
ton which too great for ordinary human nature
TO resist, expressed by Senator John Sherman So
in 1862 Congress reduced this tax to 90 cents gal
lon not to favor the legitimate disters who paid
the tax, but 10 suppress the illicit production which
defrauded the government of all tax The result |
was beneficial and the again increased Since
then the tax spirits has been gradually increased
under Republican administrations, to 90 cents GAL
Ion, and under the Democratic administration of |
1894, to $I.Io asgalon The result of this 500 per