The evening Caledonian. [volume] (St. Johnsbury, Vt.) 1918-1920, 1919-03-12
Equality N Taxation

We hear good deal these days
about equality in taxation. 1t goesl
without saying that equality ought toj
be the rule in matters of taxationl
for the reason that it ought to be
SO in all affairs of government AS a
government ought to make no dis
tinction of persons or classes in the
strength of their claims on it, what
ever sacrifices it requires from them
should be made to bear as nearly as
possible with the same pressure up
on all, which, it should be observed,
is the mode by which least sacrifice is
occasioned on the whole. If any one
bears less than his fair share of the
burden, some other person must. suf-
fer more than his share, and the al
deviation to the one it not, on the
average, so great good to him as
the increased pressure upon the
other is evil. Equality of taxation,
therefore, as a maxim of politics,
means equality of sacrifice. It means
apportioning the contribution of each
person toward the expenses of COVER.
nment, so that he shall feel neither
more nor less Inconvenience from his
share of the payment than every
other person experiences from his.
This standard, like all other stand
ards of perfection, can not be COM
pletely realized but it should be our
object to endeavor to attain to that
standard so far as may be in every
practical way.
Governments exist in order that
right and justice may be done and
this is the only justification for the
existence of governments. All of our
laws, statutes and decisions are but
attempts to formulate prescepts
which derive their real force not
from the judgment of courts but
from their compliance in the minds
of just men with the doctrine of
right and justice, with the fundamen-
tai ideas of right and wrong, justice
and injustice, liberty and tyranny,
equality and unfairness, upon which
all thoughtful men are in substantial
agreement. All men are born equal,
as is best stated by our Declaration
of independence, and equality before
the law is the real standard by which
the justice or injustice of all govern
mental acts is to be measured. In
the last analysis the rule of right
reason and justice is the most bind
ing limitation upon all power.
In other words, we should not lose
sight of fundamental principles and
it should be our earnest endeavor to
so administer the tax laws as to bring
ourselves at all times within the rule
of right, reason and justice.
The right to levy taxes and the
right to administer them are by long
historic tradition the fundamental
standards and tests of the right OF
self government. Just now we are
in the midst of far reaching changes
This country, in my Judgment, is en-
tering upon the most prosperou:
epoch in its history OF course i
costs more to live in this day ane
generation than in the days of loll,
ago, but it is worth all that it costs
We should, however, bear in mine
the fact that in all our talk abou
democracy" that out of it there car
come no such thing as popular gov
eminent unless there be an impartia
and thorough going enforcement o.
the laws which the people. make
Just so far as the policies which ths
people decide upon are not put intt
effective operation, just so far are W.
abandoning the principles of real de
mocracy and giving an unfair advan
tage to those who may be strong
enough or dishonest enough to eyad,