The sun., 1919-10-18
THE PASSION FOR TAXING.
Private Right Intruded Upon to Get
Money for socialistic Movements.


loo Fotoler IN the Heftv Green case.
1t is common knowledge that the scope
! and objects OF taxation by the State are
being greatly extended in modern times.
1t Is claimed by people OF property that
they are being. more. and more placed at
relative disadvantage in the State and
nation. with the growing danger that
both private right and private property
as hitherto understood may be sub
verted. That the modern processes OF
taxation are being subtly misapplied to
generally admitted by professional econ
| onists.
All sorts of social reforms to be
brought about through processes Of tax
alton are In the political air, with the
result that to many deep thinking men
the economic future Is full of dubious
signs Some, indeed, profess that a po-
litical and social strife has already been
declared In the regions of taxation. and
people OF property are beginning TO
| claim that taxation In aid Of social re-
form is a clear usurpation and uncon-
stitutional.
mosphere, whether we like 1t or not, that
this simple case and hundreds like 1t
come on at the present time to be heard
by the courts. When taxation enters on
q phase Of social and political strife be-
tween the taxing authorities OF the peo-
pie and the taxed It Ii obvious that
nothing connected with the history of
tSxation is likely to be ignored even in
courts of justice.
But IL wholly irrelevant In courts Of
Justice It is useful in argument to notice
the character Of some OF the objections
now being urged by taxpayers to modern
schemes Of taxation. They say, for ex-
ample. that an examination OF the budget
OF most States discloses that the annual
tax levies are devoted first to the i'm
provident funded or interest bearing
debt and next to public improvements
or social betterments, and only lastly to
the purpose OF carrying on the business
OF government. This they assert is un-
just and unconstitutional, and many
claiv ahat there ought not to be a State
funded debt or taxation for any other
object than carrying on the expenses of
actual government.
No good citizen objects to taxation,
take 1t. when the tax is levied for the
actual purposes Of government itself.
Many taxpayers do object to the new
and more extended purposes and OBJ
jects of modern taxation. Some object
to a funded public debt because It en-
genders extravaganza and waste and
war.
The existence Of a public debt came
very late in the history of European
States. and in England 1t does not ante
date the reign OF William and Mary.
The doubtful honor of inaugurating de-
ferred public debts In England is due
to Charles Montague. Earl of Halifax,
who, on December is. 1892, proposed to
raise a million Of money by way of a
loan and thus decrease the taxes. Soon
after 1892 and the Inauguration of a
permanent public debt In England the
distinguished philosopher and historian
David HumeAno mean economist-de-
nounced the new expedient of a national
debt as unsound, and he prophesied that
debts incurred on the public credit
would ultimately destroy the State.
There is now a disposition in some quar-
ters to regard Hume's conclusion as not
devoid OF foundation. Economists are
beginning to be extremely apprehensive
about the results Of modern democratic
theories OF both taxation and permanent
public debts.
We have now noticed, but only rapidly
and cursorily. some OF the great eco
nomic and philosophic claims now being
made concerning schemes of modern
taxation. II has not been thought neces-
sary to detail the socialistic claims. The
levelling principles OF the socialists and
collectivists are. in regard to taxation OF
the rich, already only too familiar. The
public discussion concerning constitu-
tional taxation would not have been
noticed at this time had It not been for
the reason mentioned at the outset To
every public question. including taxation,
there are two sides. One is apt to be as
right as the other. The truth rs gem
orally to be found IN via media.
The foregoing recital OF the public
controversy now being waged In regard
to taxation Is somewhat unusual and II
may be thought TO have no proper place
in an orthodox legal opinion, which is
traditionally a dry. formal syilogisn,.
too often logically defective. but usually
more or less condensed. according to the
superior skill In that line Of the particu-
lar Judge. While a long discussion OF
the moral atmosphere of the subject mat
ter OF litigation may not be relevant to
points Of law raised In a particular iiti-
CATION It may nevertheless be impor-
tant to the result. This fact was recog-
nized by the great leaders of the bar in
classical times and is still recognized on
the continent Of Europe It has been
well said that ''the ancient legal argu-
ments so familiar as stanf Ca Of foren-
sic skill to modern scho'rIs were always
irrelevant. ACCORDING to the rules of
modern Anglo-American procedure" But
We must remember that nevertheless II
has been also said that such arguments
reflected great credit on the standards Of
ancient civilization.