The Washington herald., 1917-06-02
THE HOUSE REVENUE BILL
coNrINUED FRoM pAaE sIx.

the case OF cars that have been purchased
within the year, and horse power IN the
case OF those used for a longer period.
parative insignihcance No one should
object 20 tax on proprietary medicines
and perfumes although in pursuance OF
above It would be better TO levy IL In Inc
shape of stamp tax. The tax on nu-
sical instruments = not unJustihable 1t
tax on motion picture films might not
wisely be replaced by a tax on adrnis-
sions 20 the motion pictures themselves
The tax on Jewelry Is defensible as a
tax on luxurious expenditure.
Title g. covering admissions and club
dues, Is fairly satisfactory The revenue
TO Be expected from club dues has, in ali
probability, been seriously underesti-
mated. and II might be Desirable for
that reason to impose a smaller rate Of
tan
Title s,t S, includes 3, STAMP oa taxes designed
the side Of exclusion. There Is no reason
why tax on bank checks should not
pc included. The object arising from the
fact that in the South Il is customary
for the farmers TO pay even very small
bills by checks can be overcome nv max
ing the tax applicable only to checks over
fixed amount like a dollar.
Title Is the war estate or inheritance
tax. Opposition has developed to this
tax because OF the existence OF Inherit
ance taxes in the separate States. This.
however. seems TO be an inadequate
reason for the disappearance ~ q tsT
which Is a peculiarly At resource for
extraordinary or capital expenditures.
1t would indeed be necessary TO adjust
the relations between the nation and the
separate States. but this adjustment Is
, becoming increasingly desirable in rnany,
other imposts besides the inberitance
tax. The revenue that is anticinafsd
from this tax is so slight. however. that
II may be passed over
TifIa 10 irT7npgaa
crease on all imported articles and ,,
calculated to yield S20OOOOO0O II neeoS
but the slightest refier ton to show fbsf
ms .hn,,obt ta&wWhich WI was only an after
Committees completely indefensibIe
II levies tax upon certain articles nov
on the free list, which ought always 10
remain on the free list: Il imposes a
burden on certain raw materiais Wbic6
viii have the most injurious and un-
looked-for results upon industry. IL
lexles a TAX which, in some instances,
VIII be of such A highly protective ma
ture that Il may call into existence in
oustries which will be dependent upon
continuance OF the tariff after the
earmarks OF an unconsidered hodge
Pooge. IT, as II may become necnsss ~
certain additional revenue is desira HE
rom customs the committee ought Ger
taxes like those on tea and coffee
ts much TO be desired also that n the
tax on sugar be found requisite. IL he
Imposed in the shape Of an excise
rather than OF a customs duty. For
owing TO the fact that a certain propor-
tion Of our sugar supply enjoys a prefer
entail rate. and owing TO the further
fact that an increase in the faS on
imported sugar would mean . rise 5n
the price OF all sugar. beet as well AZ
cane. the imposition Of customs duties
would inevitably take out Of the rSocl,.:
OF the consumer far more than II would
bring into the Treasury such t.S
would, therefore. sin against a csr5ins1
rule Of taxation ma
Title II. dealing with the Virgin Island
products. calculated 10 yield only seO on
may be passed by We come finals ~
Title II with the much-debated taTes on
mail matter. Some increases in the
charges on second-class mail matter
may indeed be sbstractly defensibIe
But the proposition itself is omen Ia
doubt. and this is. Of all times, the most
iinopPortune to attempt TO INTRODUCES >
new scheme. II does not follow that be
cause second-class mail matter Is no,
self-supporting the rates ought 10 be in
creased The European governments All
try to make money out Of their mali
service; the United States has ALWAYS
pursued the contrary practice As Presi-
dent Grant pointed out over a generation
ago, cheap communication by mail is an
adjunct to democracy. In large parts Of
this country the periodical literature sup
plies the chief source Of community ed1-
cation. To do away with classification
in the railway system would introduce