Evening star., 1923-06-10
BY g.. GOULD LINCOLN.

when Senator Borah of Idaho said
recently. addressing an audience In
Manchester, n. H. NO people ever
carried the tax burden which our peo-
pie are carrying now" he summed up
in II sentence a condition which must
be dealt with in the next Congress, a
condition that is bound to force itself
to the fore.
From various official sources the
word has gone forth that the time is
ripe for a reduction--of some kind
Nsn the federal taxes. President Hard
sng has let it be known that he is
heartily in favor of some measure of
relief. Prominent republican mem
bers of the Senate and House have in
dicated that the tax question is to be
taken up without fail next winter.
Two forces are lining up for the tax
Tight. however, and each is putting
A., forth suggestions for amendment Of
tho tax laws. On the one side are
those who demand that the taxes be
lifted on business and on wealth so
that more money will readily find its
way into investments, increasing the
industry of the country. On the other
hand are those who believe that the
taxes should primarily be lifted off
the man of moderate, and very mod
, crate, means. that the tax should be
removed as far as possible from con-
sumption. Taxes on consumption, 1t
is figured, fall heavily upon all the
citizens and more heavily in proper
fion those IeaSt 10 "a
burden.
Sales Tax Proposed.
The surtaxes be reduced or abolished
/ and that sales tax be substituted
for many of the taxes now levied.
On the other hand, it is proposed
that excess profits taxes, lifted by the
last Congress, be re-enacted; that a
constitutional amendment be sub
mitted to the states putting an end
TO further issues of tax-exempt Sc
curities either by the states or the
federal government: that the law be
changed to make il possible to tax
undistributed corporate surpluses and
prevent the distribution-tax free
Of stock dividends: that a tax on
gifts which are made for the pur-
pos" of avoiding the federal inheri-
tance tax be enacted, and that pos
sibly the estate taxes be increased.
Progrcssives Active.
These are some of the suggestions
which are being put forth on both
sides-the idea having gained
ground that something is going to be
done in regard to the taxes. The
progressives in Congress make the
claim that wealth has already begun
q drive to shift further the burden
OF taxation from wealth to property
which cannot escape and to the little
fellows. This drive, they say, is only
folloW-up Of the successful effort
during the last Congress which re-
moved the excess profits taxes and
reduced the surtaxes
Of course. there are those who at
tack the tariff duties, and these in
elude some of the progressive re-
publicans as well as virtually all of
she democrats. The argument is ad-
Sanced that these duties are so high
shat they add materially to the in
Srcase in the cost of living. Right
Scrc it may he pointed out that not
a few Of the republicans who believe
en protective tariff, but who also
@rc opposed to tariff duties 50 high as
10 give special privileges to great in
4rcstS and industries that are not In
@'need of such protection. are looking
hopefully to the flexible tariff provis-
ions of the Fordney- tar
sff act. Those are the provisions
which authorize the President to
sower or raise the duties within a
radius of so per cent of the rates es-
Hablished by law. following investi-
cation and report by the United
states Tariff Commission on any par
ticuIar article and the duty now
charged.
Investigations Begun.
The Tariff Commission has already
begun number of Investigations in
regard to the duties now levied
among them the duty on sugar-and
It is understood that within a few