Arizona republican., 1919-06-02
The Luxuries Tax

The proposal to repeal the luxuries tax cannot be a very popular one. We have seen good reason offered it. and no at all, unless it is the statement that the has served it's purpose, only incidentally that of raising while it discour esed the purchase or of costly articles ourng the
 A luxury tax, like an income profits tax s just tax in that it lies heavily upon those who best able to bear it, and in that respect it is opposed to the tariff tax. which lies upon the necess ties as well luxures. that it rests with equal weight upon poor and rich alike. That is the most negotiable, inQuitous form of taxation There be no excuse for such a tax except the need of protection,
 The luxury tax, though, along with the income and profits tax should be made a part of our pema- neut scheme of taxation and slightest possible burden should be left those who less able Co bear 1t.
 The classification of luxuries under the present law is a very good one. considering that it was some what hurriedly made but it could be scientifi- caly adjusted. that heavier taxes would fall upon those articles which only the very rich afford, the to be graduated down articles which more nearly approach necessities. and many of which by the more extended use of them have come to be re- earded as necessities and really necessary to the higher standard of living Of the present day.
 By the present law articles of clothing under certain fixed prices (and the limit is a liberal one) are not taxed, so that a woman may dress comfortably and decently without being taxed. If one is able dress better than that he should pay for it. and if is not able and wants to make that sacrifice to style, let him scrmp little further,
 There many articles under the luxury tax which should be removed: they doubtfully close 10 the border line between unnecessary luxures and popular necessities They should be given the benefit of the doubt and the should be removed.
 The republican congress is proposing a new tariff sysem which will perhaps afford higher protec- ton than the Payne -Aldrich law They cannot of course make such tariff law effective during the nnstration President Wilson but they may be able it and put it up to the president time next summer. At any rate they will probably push it forward to such that it will become one of the campaign issues. The republican party will be as thoroughly committed to it ard will be as thoroughly responsible it. if it had been passed and signed. Such a tariff-for protection law would necessarily any tariff law must, impose taxes on hundreds of articles in common use used as cxten- siyely by the poor as by the rich
 But it would not be d good thing for the republican party if the people should hold in memory that it had just remted the on luxuries which only tho rich and the wel-to-do afford, and put taxes on the thousands of things the poor must have.
 However essential to the prosperity the country protective tariff may be, the republicans can not convince the masses that it is a tax and to the average man the taxation the prn- cpaI feature Why, then it will be asked if the country needs money, was the luxury tax abated in favor of a tax on necessities?