New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1915-10-21
MATRIM0NY TAX
URGED TO CHECK
CLIMBING RATES
Professor Johnson Blames
Large Families for Pres
ent Burdens and War.
LEVIES ON INCOMES
LOSING POPULARITY
Mills Hearing Meets Opponents
to SCheme-Professor Sellg-
mans Hat a New Problem.

Professor Joseph French Johnson, OF
New York University, testifying before
tho Mills legislative committee on taxa
ton IN the WOODWORK Building yester-
day. predicted dire fate for the young
man or woman who is foolish enough
10 we'd. Tie limited that too much mat
rimony was a failure, and pointed TO
tho climbing tax rate and the war in
Europe 70 prove il. He even went
back a hundred years or SO for more
authority.
"You talk about exemptins married
men with large families from taxa
ton" Professor Johnson told the legis-
lators. "Wen. lt IS a bad thing TO en-
courage marriage. | would not give
preference 20 man who Is married
over bachelor because ! don't believe
in fostering matrimony.
81 would discourage matrimony oy
making married men pay heavier tax.
I think We should not do anything 20
encourage matrimony and child bear
ing"
"Surelv. professor. you are not seri-
Gus" protested Senator Boylan.
"Ycs. ! am serious" replied Mr..
Johnson. 81 should have 10 give quite
a disouisition 20 explain my views ana
! don't believe 10 is worth while.
doubt II 10 is practicable for you 10
consider IL. as YOU would have to sur
render 20 the public anyhow.
Income Tax Opposed.
"You will have 70 treat the married
men easily. I know. If you do put ID
force any income tax system but am
stil g confirmed disciple Of Ma!thus'
and the professor went on to explain
the economic theory that population IN
creascs faster than the means Of sub
eistonce unless 10 is artifcially
checked by war or legislation.
81 believe that awful war IN Europe
is being fought out because the human
race has deliberately refused TO see
the lessons Of Nautilus. which were
taught 100 years ago he added
"Don't YOU think, professor asked
senator Bovlan, "if we followed CUT
hose lessons the population would de-
"Ob. no. never" said Professor John
son. mature would attend TO that
Other witnesses before the commit.
tee took a less pessmisuc we" %
matrimony. but they almost unanimous
liz opposed a state income taN. oIIIo-
cate Fowler struck me hrst olyN
against the system recommended Dy
niro-tenths Of the witnesses al 0VheI
hearings and favored, II is believed Dy
the committee. d;roct
"An income tax would be 2 olrec'
violation Of tacit agreement between
the state and the Federal government
nv which the state guarantees not 70
adopt any measure OF taHation WA,
MI interfere with the Federal income
- NJ Fowler said "Such a meas
NO would be an addition TO the Federal
+ev and therefore obviously Unfair
Urges Personal Tax.
A low tax on intangible personal
nronertv would be more acceptable
man state income tax, according 70
Alfred L. Holcomb. tax attorney or the
American Telegraph and Telephone
Company. who has had twenty-five
wears experience In taxation IN thirty
states. u...
list Of their personal belongings 10 me
Federal government r"it -N'' '
comb. land they can also give an accu-
rate list Of their personal property 20
the state government. Taxing property
is following the line Of least resist
ance" -
"But the listing system is the line
Of most resistance" interposed Sen
stor ogden l. Mills, chairman OF the
committee. There is a deep rooted
prejudice against II. and for this rea-
son the personal property tax is fall
Mr.. Holcomb cited statistics TO show
that in many states the listing system
was success.
Senator Mills wound up the session
bv telling the committeeman that they
might be required 10 subscribe 70 a
fund for the benefit Of Professor Selig-
man. Of Columbia, who testified Mon
day.
SeIgman's hat we will take up "a col
lection and buy him a new one he
said.
81 object" cried one Of the legis-
lators. Professor SelGman forgot to
ask for IL on Monday and went home
bareheaded. II was pure absentmind-
ednesS"