The Ocala banner., 1921-09-30
The RIGHT AND WRONG WAY or
TAXATION


pant against taxes is not well taken
~ this Is meant, OF course. taxes ii
general In theory, taxation is the
contribution Of the benefciaries Of
cur institutions toward paying the
cost OF the benefits. Dwellers IN 4
city have water benefits, and fire pro-
lection, and police oversight, and pub
ilc lighting, and various other com
munity benefits and they each pay
their quota toward maintaining them.
II theory, our governments are COOP
eerative undertakings.
When we estimate what we get III
return for our ordinary taxes. il Is
not bad bargain at all.
Still, taxes have always had j bad
name. People have always complain
ed about them And these. are facts
not to be disyegarded When people
persist II disliking and speaking iii
81 q practice, there must be some
reason for it. Anyway, it is a clue
worth following.
It may be that taxation is the wrong
way to provide for the support Of
governments; it may be that govern
ments ought to be so organized as to
pay for themselves. 1t may be that
taxation is the right way, but that
the method Of laying the tax is
wrong; i may be that the tax is laid
in the wrong proportion, or on the
wrong values, or on the wrong peo-
pie; it may indeed be that certain
values ought not to be taxed at all.
AS it is with US, we tax initiative
and progress. There is one whole
school Of thought which declares that
we penalize ambition and success.
The man who refuses to improve his
property is allowed low tax; the
man who improves his property and
puts a home on it, is charged a heavy
tax. II house is left unpainted and
unadorned through the shiftlessness
OF its owner, it is taxed lightly, if a.
man takes pride in his premises and
keeps his house painted and trimmed,
he is charged more taxes for it. There
is a great host of people who are
ready to say that this is not the right
method of taxation.
These are questions which have
been with us long time but there
has been little actual progress toward
improvement There has been talk
of economy of administration, tax re-
form and the like, but the sole result
has been an increase in the different
kinds of ways we are taxed, without
an appreciable increase in the bene-
fits which the tax moneys are sup
posed to buy.
But when taxes are mentioned now
adays, the reference is usually to
the extraordinary taxes which still
remain from war times. War is moth
ing but taxation to the limit. The
people pay and pay and pay, and their
children after them, to the fourth
generation They pay their own tax
and they pay as many taxes as can
be piled on to the commodities they
purchase. Taxes are paid the gov
ernment sees to that-but not always
BY the persons who turn in the pay
ment; they collect it all down the
line.
There are two points of view from
which to study this matter of taxa
ton; one is that of the taxpayer, the
other is that of the government. In
times of emergency it is the govern
ment point of view that prevails, and
perhaps always will prevail more or
less.
From the government point of view,
therefore, good tax is tax that
yields sufficient revenue, and bad
tax is one that does not.
Ii that is accepted as rule and
circumstances usually force such ac-
ceptance it is not difficult to see that
many of the present special taxes are
bad taxes, because they kill the very
source from which they hope to draw
There is. as Emerson says, higher
law what steps in to regulate such
matters when man overreaches him
self. Though no checks to new evils
appear. the checks exist, and will ap-
pear. If the government IS cruel, the
governors life is not safe. If you
tax too high, the revenue will yield
nothing. If you make the criminal
code sanginuary, juries will not con-
vict. Dearborn Independent.