Evening star., 1921-08-28
Difficult to Make Taxation
Bear Justly on All People

ing that one IL compelled to pay
moro than another for like service.
When the railroads of this country
shall adopt the continental system
ana sell frst.class and second
class tickets. the first-class ticket
permitting the holder to ride In the
Pullman car without additional
compensation. one source OF irrita.
ton to the public will be removed.
+ 4 Z +
One Of the chief objections to the
present revenne law 10 the fact
however honest q man may be he
never knows whether he has paid
all his taxes or not. He cannot tell
what moment a federal grand jury
may conclude to indict him and
bIacken his reputation II 1t does
not furnish him with . striped suit
Of clothes. The tax on my income
was not large enough to pay war
worker through one Of the beauty
shops Of Washington. yet I never
knew how to make It out on tho
blanks furnished by the depart
ment Of internal revenue. have
not yet been discharged by my
government for the first return
that made. was told that An e1-
tension of time was being taken
for tho purpose, suppose that the
government might examine still
further my simple sources OF in
come and ascertain whether
through ignorance or design I was
defrauding 1t. hope did not, In
deed am sure that did not In
tend to. and yet before I get
through this thing I may be COM
PEELED to base my hopes Of acquit-
tai on what believe to be my
reputation for honesty and fair
dealing.
The present law was enacted in
the midst Of q war. BY force OF
circumstances it was hurriedly
prepared. But the war is over
now and care should be taken to
SO simplify the new law that any
man Of ordinary intelligence may
know what he is to pay. The law
should be so plain that no scoun-
drel may escape conviction .on the
ground that its complications
made it impossible for him honest
ly to figure up his tax.
u, ato .
out q signal telling 3 man which
way to go II he desires to avoid
tho Just payment Of his income
tax. Take this illustration: II I
have 100000 invested in q certain
stock and my neighbor has q like
amount Of the same stock. ] may
on the 3lst day Of December sell
my stock to my neighbor at q
$4,000 loss and credit myself with
this loss on my income tax return.
My neighbor may sell his stock to
me at a like loss and take Q like
credit. Thus we aee as we were.
yet each Of us has avoided pay
.ment Of an income tax on $4,000.
When II comes to the question
Of the income tax. the only way
in which the government can deal
fairly with its citisens and satis-
fy them that It is dealing fairly
with them 70 70 sweep away all
intermediate steps and plunge at
once into the ultimate reception
OF the income. To my mind the
only fair, Just and satisfactory
income tax Is one that 10 levied
ZION the income OF the man who
finally receives It. There should
be no excess PROFITS tax. and I
doubt that tllsre should os any
corporate tax. Lake the definition
OF q lie. the surtax is an abomi-
nation In the sight Of the law and
. very present help in time Of
governmental trouble. There
- should be no surtax.
There IL NO reason why the man
Of small income should not pay =
tax on 1t. It would be helpful to
him II he did. We take more in
terest In things In which We have
. financing part Il 10 probably
true, however. that the expense Of
collecting taxes upon incomes OF
$1,000 or less would cost the gov
ernment ~ much or more than the
tax. Therefore, good business
Judgment may suggest the ex-
emption Of incomes Of $1,000 and
less. Starting 1t that figure. = tax
. should be levied upon an income.
say Of $500. 80 ~ not to let the
man who has an income Of $1.o25
feel that he has been uajustly
treated in comparison with the
man Of $1,000 income. The tax
should be . definita and fixed tax.
Passing up the line Of incomes. the
tax should increase. but always
should be a definite sum. thereby
eliminating the so-called surtax.
It could be made to produce as
much II not moro revenue than the
present method Of ievying. and It.
could be 30 adjusted - to convince
tho persons who pay II that the
taxing power has been invoked to
the utmost to distribute the bur
dens Of government eauitably over
the incomes Of the people.
(Copyr1sAt, lee1, - Thomas r. NsNhall.)
b Trade Drive.