The Hartford republican. (Hartford, Ky.) 18??-1926, 1915-03-05

can ne done. The simplest. but
probably the most obnoxious. would
be to issue bonds; another would be
10 re-enact the war tax in times OF
profound peace; another still would
he TO readjust the income tax by de-
creasing the exemption and increas-
ing the rate, or again to revert back
to the old practice of collecting mon
ey from a duty on sugar.
IN these words Representative
Broussard of Louisiana explains his
action in offering in the Congress a
resolution providing for the indef-
mite suspension of the free-sugar Sec
ticn OF the Underwood tariff act. 1t
is bit rhetorical. perhaps. to de-
scribe the situation as appalling.
The United States is quite a large
country, with 10O,000.00O inhabit-
ants. To appall would require con-
ditions much more pretentous than
existing ones. But Representative
B-oussard's resolution offers a chance
for craftsmanship CT the highest or
der 10 manifest Itself in the Congress
or thru the Congress. The methods
en- ployed in placing the Underwood
taIiif on the statr books were alb
solutely lacking in craftsmanship.
however wide the vision for tariff re-
vision may have been. The tariff
as enacted was not even in accord
with the platform of the party re-
speBsible for it. That platform de-
man6ed a tariff for revenue only.
The hill essaying to put into effect
that platform was confessedly one
looking to a tariff. for less than nee
essaTy revenue, and, to overcome the
deficit, there was grated upon the
measure an income-tax feature
which, if it had any fundamental CO.
herent thought in it at all. was an
expression of almost vindictive class
feeling and the rankest demagogy.
Little, if any, emphasis was placed
upon the income tax as substitute
for the tariff in raising revenue in
the campaign for the amendment to
the Constitution permitting the levy
ing OF an income tax. If any point
was emphasized, it was that an in
come tax would be a ready source
of revenue in the event of war. In
either event the radical departure
in fiscal legislation called for ac-
quaiDtance with the provisions of the
Constitution of the United States,
with fundamental principles of law,
with the meaning and value of words
and with the rules of English syntax,
and for a certain breadth of mind
tina. could not be influenced by the
prejudice or ignorance of public af-
fairs or by desire for petty party
advantage. None of these qualities !
was permitted to be influential in the |
sixty-nve hours occupied in discus
sion in the House and Senate of a |
measure substantially the same as !
'one which in a preceding Congress /
had been furthered in attempted eva
SIGN OF constitutional limitations.
So, also, craftsmanship in the Con-
gress would have demanded search
ing inquiry and careful thought in
scaling down the tariff schedule to
a mere revenue basis. to the end that |
injustice should be done to no Am
eriean interest. great or small, and /
more particularly that the very pur-
posed aimed at should not be defeat
ed. But the basis of the revision |
was apparently measures promoted 4
in 1912 obviously as party campaign /
material and lacking the essentials /
OF sound legislation, while the en- /
laTgement OF the opportunity for the /
admission duty free OF raw materials 4
for industry had within it the prob
ability OF infieting injury upon Am
erican producers of such raw materi- /
ais, and, in some cases. 10 the direct /
advantage of interests which had .
waved great thru the operations of .
a protective tariff.
Results were easily foreseeu But .
re warnings against making them .
possible, we're unheeded, The Eu-
ropean war has undoubtedly made
the situation acute. The European
war, tho, did not create the siyua-
ton. Before there was "a breath OF
war the situation had naturally de-
veloUed, as had been expected by
disinterested students on The l-s.sla-
tion. Altho the law as ia operation
hut nine months OF the fiscal year
ended June 80, 1914, two months
before hOstiiities began, the value Oh
imports tree OF duty in that year
showed an increase over the preced-
ing year of s1Ss,S7S,52 While there
was a decrease in the value o. duti-
aLle fulnorts of S59O6l1i4, Writ