Maryland independent. [volume] (Port Tobacco, Md.) 1874-current, 1917-06-15

w IL
In considering the apportionment Of
the extraordinary burden Of taxes In
war times certain scientific principles
are definitely established:
How Taxes Should Be ApportiOnsd.
u The burden OF taxes must be
spread as far as possible over the
whole community so as to cause each
Individual to share In the sacrifices ac-
eording to his ability to pay and ac-
cording to his share In the Government.
t2l Taxes on consumption, which are
necessarily borne by tie community at
large. should he imposed as far as pos
sible on articles Of quasi-luxury rather
than on those Of necessity
C3l Excuses should be imposed as far
as possible upon commodities In the
hands OF the 1nal consumer rather
than upon the articles which serve pri-
marily as raw material for further
production.
tA Taxes upon business should be
Imposed as far as possible upon net
earnings rnther than upon gross re-
eeipts or capital Invested.
nocassar,i, ha sn AeO1e mnien VIII
d,e,eran,,a.os -, s'e.e suou,u De Dotn
tbero sho,,Id ~ Saa.,-.. a' -
a.-...., 9.iN ~, 'e e's'ihs'iVh petweeh
should be higher rate upon the larger
10 roka ,h,, ,aao,,'a ',.a.' -. no"e'e', nv.
40 10 ,o.d 10 s.s a''a-saI .a'e - eAeessiNe
dIa,cn,,es or 60 ,ha - aen.','ss'1sise s,1.s
oh,ec,ions rh,a,, - - ,u'''''''len'a. ~.
80 s'ee''''' "'iVn nave ueeii urged
nn sr,o .,oo.. .a,
70 ,ha No. 80 ooa'',,i',, p.o".s "u,en a,e uue
snd roasnns,,n ou.e $50. 'us ,.,os' ooNlous
inc ro- t,maa Ioa..s n,.. ~ :. ' re.snue uur-
wh,,h ,ha-n ". .ne pilneipie upon
r.nS. wn..H sHsse "ai,pron. taxes are iaid :.
s.,s u1ss 10 e!"'auie III tneory ana easily
me Proposed Income Tax.
The addition income tax as passed
by the House ms up t. rate OF 90
per cent. This IS a sum upheard on IN
the history OF ri t.'l,zed soc,a,v n,
ha ramamharad ,hot !, a-.,.' .aus.
the frat vear ~ the u.r .h.., c..es.
pr,..i,, ,,o-oa..,, ,...
maximum ~ "a nor coa, - 49,
aven now In ,he ,or..h - -. ~, sna.
tho ,,co,,. 90, 49, -. "a " .ue n,, wa,
nor cent
II conId .ss,,v n. sh.,
with rata. ON ,radarats' saaa .. 20,
stanttolIv ,oga .toa =. -. rs,' nsp
and on ,ho 1.rao. ,aa.s. ,
hi0h wopId r,ald n,,i,. s,,,.t.,.. ,-.t
the s532 Oo0 600 orIs,neilr ast,ms,ad.a. NJ, si ~
the Honsa h,n ' s''''Aa'e1ln
II Is 10 he aoped tba. IN. sar.,. u,
reduce the totol rote on tb.,P as h,.n".. ~ =.
comes to "a Der cent o,Sst NOS. - M 40.
per cent and that AZ N go -. -
will reduce tho rata N ~ .., ,a.A !"
comes derived from, Raroo..i - -.
sionaI aarninos VI P''ie'-
tt.h. ~.
descend mor. ~. r..." - asa 80" nass 70
come tax. BY i9Iposino sxes..Iv" w 80.
now we are noS only endsnoerina shs
future, but are Inviting all manner 81
9imou'ties which even Great Britain
mas eeeh sp'e 70 escape
Conclusion
Inc House Dill contains other funda-
mental defects which may be summed
up as follows;
" IL pursues an erroneous principle
IN imposing retroactive taxes
" ~ selects an unjust and upwork-
aD.e aa' er.'erlon II 10, tne eAcess-pronfs tax
baigb, IN the ,ncoroa 10 ' 1'l-
heisnl ~ tne income ta!,
-, ~. ~ "oose un~aiisA.o ~. putuens
niss oe- e "'"'p''On VI 'le cona'nu-
nity
W :. 70 oarsuia.eu 70 tnrow pusanesF 4
.n.o eouiuoion W .esyins uaAes oai sross
sol - e'ehu VI upo'i eoiiinulieies'
s.a w. = go a' " ""As proper use Oh
m n follows an rns.,on,,a, .,..
I, W =. a. "s 10" - a. s.'nn us.ei'ne system
fs1 T. ino,,Jas M : n,,,.s,,u.,. ~
'eI :. neluues a mu''ipiici'y OF pew
= ~ un.u. .uN, 1.'e .A.es, 'ne veAauou$
- n =. 49, - ou' =. al p'opofuon I"
'ne ie'enue 'ne' piouuee
1ne iunuahentai hnes on which the
.osse -ios ~ snou,u oe lhou'nea are sum
heu up herewith
W ine anount Q. new taxsuon
'nou'u pe iiini'eu 70 sl,zoo,oVo'VOo-of -
81 tne outset 10 sl'ooooVV'on. 10 20
more tnan tnis would De as unwfse a.
! is unnecessary TO do even this
(2l Tne excess pf0's.s 80 - aho,t
a sound system ought to yield ABOUT
$500 .oo0.o 900.
a, The income-tax schedule ought 70
he revised with lowering OF the rates
On earned incomes below $4,000, ana
with an analogous lowering OF tne
rates on the higher incomes, so as not
to exceed "a per cent A eareful ee
eplatiou shows that an income tsx OF
tbis kind would yield some s4oo'ooo'-
goo additional.
"a, The tax on whisky and topacco
ought to remain approximately as II H.
with a Yield Of about $3.50 ooooW