New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1914-01-05
THE INCOME TAX MANIFESTO
Dr.. Shaw's Call for Resistance b s
yerely Criticised

To the Editor Of The Tribune.
Sir: II seems deplorahle 10 man,
friends Of equal suffrage. Of whom I an
one, that just when a ma ority Of q,
men of this state are convinced th
women should have votes some tgs,
suffrage leader always feels called Wes
to say something in print which isiin
puts us in doubt as TO whether thq sfe
qualified 10 vote
This time is is Or. Anna Shaw Who iai
gone and d5ne it with her appeal y
women not TO pay the income tax MI
persistence in this sort Of thing. as We
as the persistence Of her numerous IN
tators. irresistibly reminds one Of o
story told of Judge Charles Donohue
long-windcd lawyer was addressing IN
and although the judge intimated thar y
sympathized entirely with the izsls
kept on. Finally Judge Donohus rel
marked: III you don't stop Mr.. BAa
you may i'm time be able 10 convince
that ! should decide against you.
In her manifesto Dr. Shaw utterly a.
TO distinguish between the citizen or
habitant and the voter. II Is the du's
or inha btant who is taxed, whether ne
she votes OF not. Residence. not pcs-'
sion OF the franchise. determines per~"
liability TO personal taxation. 'oa~
OF the governed" means consent OF ""
who are taxed, not OF those "hs w
There is no reason in the world wny"
rivation of the franchise should
reason why "A woman should not ps'
taxes imposed upon her property !"
is citizen for taxable purposes ho''
she would be a citizen for tahape
poses no more or less IL she had
The whole theory OF modern JAW
is based upon benefit 10 the taAe0
representation. Millions OF men ~
state cannot vote for one reason :"
other. and they have nothing "ns"
To say rcgs riding the choice OF tnoes
levy and collect taxes. But sih.'
receive benefit from the money ra's'
taxation they are bound 10 pay io'
benefits. Every person who snp)ce"
self or herself TO the Jurisdiction ="
United States or OF state suojec"
self or herself 10 the exercise '"
power to tax which is inherent IN
United states or state.
But il seems absolutely imposs'0'
certain equal sufrragists 10 unde'.
that tho voters are not the peop''
only part OF the people. III 'nss
read the bred Scott decision, the
case or Strothcr We. Lewis 'ne'
ind the people" means inhabitants
voters. This being so. the govern
has an absolute right 10 tax Hn wv
pie. whether they vote or not
they are men or women. alters OF w
And the Fundamental law REQUIRES
tax all persons and property eP"'"s
impart'ally." II cannot eNceh o."
son because he or she cannot Wv. a.
cannot exempt from the opcrauo" 80,
income tax law onc-half the PVV" 4.
the women. And an amendnie"
Constitution which gave the ''"",
women would not affect the 'an -
the least for II would be res'''" -
inhabitants who were taxed the"'
not the voters only.
II Is also 10 be considered tha' W, :,
..n,,.n, uh,ch is collecting the TAI
which Or. shaw proposes s"a" .o,,c,sI
sisted. has afforded women It's P' a.. v
and services equally with men, AZ
the protection OF its courts .r,,,.,
and navy: she can use 'he .,Io.s
the postoff,ce: she can locate =. "
homesteads or sue in the courts .m<s,
the benefit OF public imp.v "a 81
what then. is the complaint ~" NJ
Is the tyranny II she had a az. cow
she would get no more from inc
msn' than she gets NOV" c. 8 CARS
New York. Jan. /, 1914 n