Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-10-20
CHANGING TAX
DISTRIBUTION.

Ihe pays tnc TAX. ~
Is a phrase not to be forgotten:
Yet it is true that the primary bur
den of paying taxes a be shifted
from one class in the community
TO another through legislation.
BY the primary burden we mean the
duty of going to the t~reasurer's
office and paying the assessed tax.
But once paid the taxpayer a n
does shift the burden back on the
so-called non-taxpayers in added
prices for whatever he sells, be it
goods or services. The dernagogue
never dweIls on that fact. He as
sumes that class of citizens ex-
empted from taxes has been relieved
of tax burdens and that some other
class carries it for him. AS the
demagogue always appeals to a
numerous class and proposes to
shift tax burdens from their Shout
ders on to the shoulders of a linn
tied class his appeal is popular
with the unthinking. 1t gets added
power from the fact that he always
proposes to add to the tax burdens
of the rich and remove them from
the shoulders Of the less rich.
Thus he gets the powerful support
of envy and class hatred to blind
the ewes Of his hearers to the i'm
possibility of doing what he pro-
poses to do.
We said it is possible to conceive
of such changes in constitutional
law and statutory law as would
remove the first or primary tax
burden from one class TO another
class in the community. For in
stance it is possible to conceive OF
laws that would exempt farmers
from being assessed for any prop
erty at all. They might be made
free of all taxes at all, the taxes
now paid by them to government
agencies levied against bankers
merchants and capitalists in added
taxes. But if this could be done
and was done it would not relieve
any farmer Of his tax burden. II
would only change that burden
from a direct II an indirect tax
And the chances are very grea'
that it would increase the weight
of that burden, because indirec'
taxes are generally heavier thar
direct taxes. Every man knows
what direct taxes cost him. hi
cannot tell what indirect taxes cos
him. Therefore when the man witt
has something to sell adds his tar
to the price he is apt to add a lit
tie more than his tax increase toi
good measure.
But while theoretically it Il
possible to change the burden o.
primary tax paying by Legislation
practical experience has shown
that such legislation as has beer
tried with that end in view fall
in its avowed end. The income tai
is a good illustration of that fac
both in the state and the nation
When the democrats first adopted
the income tax principles in nation
al tax paying they said it was de
signed as a substitute for the in
direct tariff tax paid by all con
sumers of goods. Today we hav'
the highest tariff tax the natioi
ever had, and in addition a grea
federal income tax going as higl
as So per cent of big incomes. Ha
n favored class noticed a lessen
ing of their individual tax bur
dcns to the government Not
single one. The new taxes ievie'
as substitute taxes were addItiona
taxes. The old taxes remained an
were increased. In state taxes tn
same experience has been repeate
again and again. In North Dakot
the non-partisan league gained
complete victory at the polls. The
held all the executive offices, an
the judicial offices also. They ma
an ample working majority in bot
houses and a majority of the voter
in any referendum. They promise
to tighten the tax burdens OF tn
farmers and put it on to the car
i~taiists and middle men. The
passed laws to that effect. Di
they Tighten the tax burdens on tn
farmer and his land? Ask an
North Dakota farmer and he wi
tell you that his direct taxes ar
far more than they were befor
these laws were passed. And it h
had any means of knowing hoy
much his indirecet taxes are in
creased he would find the rati