Evening star. [volume] (Washington, D.C.) 1854-1972, 1935-06-28
C0ST|GAN LAUDS
MESSAGE.0N TAX
AdaptabiIity to Future Par.
ticuIar Merit, Says
Forum Speaker.

Terming it the most notable, best
balanced, fundamentally just and con-
structive tax program in our history"
Senator Edward P. Costigan, Demo-
crat, of Colorado last night paid glow
ing tribute to President Roosevelt's
recently delivered message on tax
methods and policies. Among its
particular merits, he said, Is its
adaptability to future extension for
the purpose Of bringing further and
larger returns to the Federal Treasury.
The Senator, usually identified with
the so-called liberal group in the
Senate, spoke during the National
Radio Forum, arranged by The WASH
ington Star and broadcast over a Ma
tional Broadcasting Co. network.
Forum Address in Full.
Senator Costigan's speech follows
in full:
One week ago today, President
Roosevelt transmitted to Congress an
epoch-making message on tax methods
and policies. His statement is an I'M
expected and refreshing departure
from political platitudes. It Is aptly
and impressively adapted to urgent
and immediate national problems. It
is comprehensive in plan and philo-
sophically true to the oldest and best
traditions of sef-governing America.
In the Judgment Of progressive liberals,
1t instantly claimed and Is fated to
hold a foremost place among the re-
markable state papers of our country.
The message is its best interpreter.
No summary can adequately. fairly or
with equal responsiveness represent it,
and available time permits me merely
to indicate its major suggestions and
significance. The message has been
further dramatized by an effort in
Congress, which Is well-advanced at
this very hour. to write into law with
little delay, though with moderation.
a number of the Presidents leading
suggestions.
President Roosevelt announced that
his recommendations to Congress and
the country ARE based on the broad
principle that If a government is to
be prudent its taxes must produce
ample revenue without discouraging
enterprise: and If it is to be just 1t
must distribute the burdens Of taxes
equitably."
Supplementing this confidence-in-
spring assurance, the President de-
clared:
Our revenue laws have operated in
many ways to the unfair advantage
of the few, and they have done little
to prevent an unjust concentration of
wealth and economic power"
ability to Pay"
Continuing, he said:
with the enactment of the income
tax law of 1918, the Federal Govern
ment began to apply effectively the
widely accepted principle that taxes
should be levied in proportion to abil-
ity to pay and in proportion to the
benefits received. Income was wisely
chosen as the measure of benefits and
Of ability to pay. This was and still
is wholesome guide for national
policy. 1t should be retained as the
SOVSIIluiS pIlIlClple OI FtOeTdl TAXA
ton. Taxation according to in
come is the most effective instrument
yet devised to obtain just contribution
from those best able to bear 1t and to
avoid placing onerous burdens upon
the mass Of our people"
On this ample base Of reasoned
principles, President Roosevelt in
Guided in his message to Congress the
following half dozen noteworthy rec
concentrations:
First, he urges: THAT in addition
to the present estate taxes, there
should be levied an inheritance, sue
cession, and legacy tax in respect to
all very large amounts received by
any one legatee or beneficiary; and
20 prevent, so far as possible, evasions
Of this tax, = the imposition of |
gift taxes suited to this end"
Second, he favors: "A definite in
crease in the taxes now levied upon |
very great individual net incomes"
Third, he advocates: THE substitu-
ton of a corporation income tax