Every evening, Wilmington daily commercial., 1921-12-31

and most aggravating burden to those
who may have the means to pay II.
Aiso as an oppressive outrage to the
thousands who have not the money
with which to provide the necessaries
OF life. much less to pay Zee for nling
an income tax report when they have
no income In hand and none In sight.
The apologists for this ridiculous
only its gross injustice to many per-
sons. but the actual idiocy OF it's re-
quirements when applied to the thou
sands of poor persons In this city.
Even il industrial conditions every
where were such as to provide en-
ployment at fairly good wages to all
who have to work for their living,
this law would be absurd as well as
obnoxious, by reason of the manner
In which il aims to compel those who
do not come within the limit fixed for
taxable incomes to report their finan-
cial condition in detail--a humiiating
requirement in thousands of instances
and pay a substantial tax for this
impudent privilege"
But the State Sentinel, with n glim-
mering comprehension, perhaps, of the
real iniquities of the situation that
would be created by a strict enforce
ment of this impractical law, takes
heart of grace in tortuous avenue
OF relief. 1t admits that injustice and
suffering may prevail i'm remote
cases." but IT sees way of remedy
ing such difficulties. Administrators" ;"
, it naively says, are expected to use
their Judgment, so that the remote
cases will be taken sare of, and that
viii be done"
So, administrators of this law are
to use their Judgment" This is rich
| in reference to law that provides
| for no such exercise of Judgment by
| its administrators, but applies rigidly
to all our people above a certain age
/ excepting paupers and insane persons.
| Perhaps our Dover contemporary has
| in view the using of judgment" so
conspicuously exhibited by admins
/ traitors of the former Income Tax law
/ to an extent that reached out for
every available taxable in the city OF
Wilmington and compelled return and
payment. while enormous favors, by
comparison, were extended TO taxables
I'm the rural districts of the State. In
this manner, the people of Wilmington
would be soaked" under the new law
as they were under the old. while spe-
cial interests would be favored.
Also. it is not difficult TO realize tho
manner in which the administrators
of the new law, Republican partisans
to the last man or woman, would be
required to use their Judgment" ii
its enforcement, especially next yeal
and In every other year of a genera
election. That they would enforce i
fully and fairly, so that every recall
II citrant taxable would be prosecuted
and punished in the event they stub
bornly refused compliance, is not ex
pected. Tha. they would "use thei
Judgment" al a manner to avert tn,
crowding of our jails with good Re
publican voters goes without saying
There is no doubt all citizens shoul,
be required to pay something to tn
support of the government. But j
is equally apparent that the new Stat
Tax law designed for this purpos
is inefficient TO the point of absurdity
cruelty unjust if rigidly enforced, an
would become a burlesque when en-
forced by partisan Republican admin
istrators expected to use their judg
ment."