The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1921-11-03

ltsolf most dramatic study. Equity iu tas-
alton hab been uis dream of ages. mover aa yet
realized The difficulty arlsoa from that de-
feet iu huiaau nature which jfape!s every man
TO Frot sp,cDu tnyors FOR himself Were 81 not
for tniH defect "a human nature t would be
easily nossIb" 10 writo two laws which would
solve the problem
There iH no Disagreement concerning the ad
palorom ta2 thror, % contompl,tca that every
citizen shall ps, into mo state treasury a pub
I.e titno ulsnd on b.s property holdings. u con-
templates thar tn, ,ltzrn pos8oas,ug ten hun
drod dollars worth OF property shall pay 90 the
stat" for iu expenses precisely ton limos The
amount paid by hc man vino owns only ono
hundred dollars worth Of property. in theory
ua esatrm OF 'nKation stands above 900 con-
tra..r.s. D. a ouplfabl. precisely equitable.
n s sound from cvcry standpoint Eut ln prsc.
u0. o. be much less satisfactory, a tact that Is
due Goo luc weaknesses Of human nature rather
than to amy nhorcn, defect ~ the law Itself
Tho first eonsd ration nf tha theory us TO ap-
certain the correct value OF the various forms Of
property wide divergence OF opinion is
encountered here, then 10 usc due diligence In
seeing that every citizen makes honest ana FUN
return. Here again there a room for grave
dcreliruona Hut Notwithstanding the defects
OF this system 70 s tho soundrst taxation sys-
tom sct doviscd, and IN the hands Of jealous
clean mon ably supported d, public opinion
would l'ay, mo- room vhato,er for d.ssu,ls-
faction
Since this must be adml.Jed w.lb respect of
the nd ,alorem tax law o. follows that O. taN
law assessing fixed rate against gross salos OF
whatever character would also BE- equitable BE
cause tho ad y,lorcm tax affects every citizen
In exact proportion to his holdings. 30 would
general sales tax affect every citizen In exact
proportion 70 his expenditures. Thus the ci,zcn
Of great wealth, who purchases cxtruyugantly
would be pcrtorcc required to pay proper
uonatc and juat Increase over the citizen who
because OF his circumstances eyppnds charity
And this again Is sound.
Ia suIi another particular. bo.h laws COM
mend themselves to intelligent confederation
The al vaorcm law is ensy ot application and
economical IN lts administration. Property IL
easily found not difficult 90 appralsc and the
cost OF collections once the levy has been made
Is comparatively light especially when COM
pared with the costs OF collecting the various
other forms OF complex tax laws. such as the
income tax, the Eurtax, etc. 80 with the gross
sales tax 1t would be very simple matter TO
ascertain the gross sales OF every form Of
trade and barter. and the form Of return would
be Just as easy FOR the citizen to make. Again
It would be an exceedingly difficult matter TO
cover up liabilities because In almost every
form OF trade an indelible record is made.
We think It Is because OF these facts that the
congress Is coming to consider the gross sales
tax as the form best suited to the needs Of the
national government at this time. with It's
various forms of existing tax, such as the
amusement tax the cold-drnk tax. etc. could
be repealed. and reliance placed on the general
sales tax with It's universal application. to raise
sufficient revenue to meet the needs OF the gov
crnment, 1t Is a notorious fact that the various
existing forms of special tax have failed TO meet
the expectations Of congress. In many. many
instances the tax is collected from the
sumer but also In many, many Instances the
government never receives penny of IT,
There Is every reason FOR believing that a
general sales tax II per cent on cold drinks
would result IN vastly increased income to
tho government over the present law fixing a
graduated tax per drink. Because the former
could not be avoided while the latter is avoid
ed quite generally Opposition to the general
sales tax Is not based ON equitable considera-
tions. because the contemplated law is pre-
ciscly equitable and just The claim that 1t
would pass an additional burden to the general
purchasing public Is not necessarily sound but
even IL the entire tax should be passed on 1t.
viii fan fairly, because the man who spends
ten dollars day viii pay ten times more tax
than the man who spends only one dollar day.
Tho World ls very strongly prcdisposcd
towards the general ades tax law