New-York tribune., 1918-07-28
$17,0O0,OO0 State
Money Has Been
Used for War Work
Controller Sees Repetition
of Direct Tax Necessary
for Next Year

We have just passed through another
legislative session especially notable
for the generous response with which
it has met all requests for state moneys
to finance the war. Since the declara-
tion of hostiltes over $17,000,0O0 Of
the public money has been made avail
able for war purposes during a period
when certain revenues like the transfer
Qnheritance), stock transfer and excise
taxes have been falling off.
This extraordinary condition of the
states finances made it apparent very
early in the year that direct tax with
rate similar to that of the present
the mandatory charges for sinking
funds. At the same time, these war
emergency appropriations which were
made directly out Of the treasury with
out resorting to special bond issues, as
was the case in the last great war, did
not require any additional increase in
the direct tax.
Partisan Controversy
The decision to levy this tax, how
ever, always leads to a controversy of
partisan character, and although for
mer governors and state controllers
have repeatedly pointed out that this
measure is essential to meet such man
datory charges as have been incurred
by the direct votes of the people, no
substitute has been devised whereby
this tax may be avoided. Moreover
such condition is always exaggerated
by the want of thorough understand
ing by the taxpayer.
And hy tho foYnavor rofqreora ie
made particularly to the owners Of real
and personal property, who are called
upon to contribute the direct state tax,
as distinguished from individuals and
business organizations who, as pro-
ducers Of indirect revenue, have for
years borne almost entirely the finan-
cial burdens Of the state. For some
years past the taxpayers have observed
that the state has been embarking on
prises such as the Barge Canal, forest
preserve and highway improvements,
and they have encouraged such mea-
sures by their votes.
The Legislature has broadened the
scope of governmental functions and
the taxpayers looked on with COM
plaisance as the arm of state govern
ment spread out for the better protec-
tion of labor, the improvement of
and the promotion of education. With
the taxpayers some of these undertake
ings, perhaps, was hobby, and in pro-
viding for it the Legislature was yield
ing to their desires.
Why Worry About Cost
Prosperity was upon the land and,
therefore, why worry about the cost
of government, especially while the
producer of indirect revenue was foot
ing the bills. But the war emergency
appropriations and the fixed charges
incurred by the people have already in
formed the taxpayer that there is
relationship between himself and the
states finances which he should under
stand.
But no matter what Improvement
takes place in public finance or how
clear the subject may become. taxa
tion will never be popular. History
tells us that the feud between tax and
taxpayer is as old as civilization. Men
will never get over the idea that taxa
tion involves imposition and bunco and
that gold brick comes wrapped up in
every tax bill; that even if you do not
see it, it is there. Do you remember
any particularly pleasant personal i'm
preston you ever had on the subject?
We sometimes read of men facing
death with smiling countenance, but
did you ever know of any one who
ever looked with a smiling face on his
own tax bill? The resentment toward
taxation is heritage of the days when
a tax was very largely a robbery of
the lowly for the benefit Of the great.
We have not escaped from the influ-