!
V. m . m ' :
PORTLAND OREGON, SUNDAY MORNING,, JULY 2t, 1907
Si
1CTU1
)TTl
1
IBS1
mam
fiimmilimimmmiiHiimjii
-i' . ni 'tiiuifwiii UiitTii
O
niiiiiiiiiiiiniinrnnmimitt'H ii N.
AC mrw Arcf
been dwelling to-,
gether in organ
ize d- communi
ties it has been
necessary for
them . to contrib
ute of their
means for the
support of the
sheltering government.
But just how this tax for government
tupport should be levied in the way nearest
equitable has been a cause of contention for
the same length of time.
How get money' to run the govern
ment? To the butcher, baker, candlestick
tnaker and citizen unit generally this ques
tion is apt to be overshadowed by that of
meeting individual debts. To the men
Messrs. Butcher, Baker & Co. sent to Con
gress or the state Legislature to make laws
for them, however, it arises with perennial
persistence.
'President Roosevelt on June io, at the
Jamestown Exposition, foriihadowed the
"reshaping of our system of taxation so as
to make it bear most heavily on those most
capable of supporting the strain," and vir
tually expressed himself in favor of the in
come and inheritance tax.
So the whole country has been set to
talking about and investtgaiing these pro
posed methods of rendering unto Catsar
the things that are Caesar's. More than
half the states in the Union have already
adopted some form of inheritance tax.
By those interested in the subject of
An income tax, the taxation methods of
France, Germany and Great Britain are
being studied. France is now working out
a new form of income tax which its sponsors
asseit will prove the best solution of the
problem yet discovered.
mi
m
r a
7ZZaT
I' ll
I
. f
1 "
II!
iHi!
: 'I
'Hi
' i'
i
..I"
ilhi!,, ll
I !! I'
!l!
i!
' f
7 I
V I
1
11
v a--'
7V ' .
f
III!
! li I'
ill i W
I. III! 1 I",
1 I !" ill ' p
ii! I! i i
iMV il'j l1 iilll ji
MM
1 1 ' 1 1 ' ' i 1 1 1 1
H(i i i I' N'lil
I
1 . n IM
ll'llll! ill' fH
, i m it
I
Vi
it
it'
ML'
i!
4, .
7
I II 1 1
1 ,'rv
S t1
n
A );a"i i ,
4
I' 1 . 5
1 r
!
I'ln
1 HH
(lll'l
III
I,'! 11 1 Vl'
I'lhl 'lif t1,'!
I
n!1
if Hi hi
i;"
,1 Tl 1 i !l i' i Hi 1 l)
,1111 ",1111,111,1,11
ll,l" l'l
III II
I, ii , ii i
'i,ii ii
i
H Is
n if i j
ii''i
1 l'l
4
ih'i
iii
I'liuD
,ii
' i ii i i i i
if
if
V s Ml l
m1'1 1 1
j''1-'"'! ii I
l'i H
'Li
3b
ft
v 1 ' Li
II ill
-2
pi q.
7j
.wivrU
A. i
V
7 I
Nj"Vj"v , 'A )l,A
k'- .11
'ff'jr'-vr'A
RTAnllt Viom Viio Anm fAdQAna frtF ATltTlHinff til ft t
I '. V-i1'.-r' - .V f I - I everv citizen, no matter how humble, should
contrihute his share toward expenses of state.
Fine are the distinctions that may be
drawn ; infinite are the arguments, pro and
con, which seem to make this one of the most
puzzling of economic problems.
How have other enlightened nations settled
the same question to their satisfaction?
This is a case where republio may be com
pared with monarchy, for in both cases exist
the 'same need for finances, and it must all
come from the public. Only in autocracies,
where the people are so completely repressed
that they may have no say in the amount or
method of taxation, has it been found possible
to avoid the issue.
Some time ago France found itself called
upon to give serious study to the problem of
tax revision And the greatest puzzlo was to
adjust taxation to an individual basis.
' X any plans to revise or improve the taxing Not that it had no system of personal taxa-
system in the United States, possessors of tion at all, bui, it had none that was popular
,v H' ri ,,1
personal taxation. That a man will not "stand
for" being taxed for the privilege of living, but
will submit to indirect taxation that answers
the same purpose,' has been the contention of
the majority of taxation experts.
Tet Frenchmen ho would lead a revolu
tion rather than be taxed for breathing have
unprotestingly paid so much a year for each
avenue to their homes of light and cir, which
are life.
No one can compute the disease, the loss of
life, in France on account of taxation of doors
and windows. For it is well known that where
light penetrates in volumes disease germs can
not live, while in partial darkness they thrive.
But provident persona would say, "If I have
two windows in each room I must pay so much
more one will do ;" or, "After all, why have'
a back door when one can make the front door
meet hid needs!"
This waa one branch of almost direct taxa
tion practiced in France ; there were others.
But all of them, after a hundred years' opera-
hrief review of what the old system has yield
ed. For one thing, the tax on doors and
windows alone last year was $13,380,000.
This was what the government got 41
would be impossible to say what the doctors
got because of the saving on doora and win
dows. And then there was paid into the treas
ury for unimproved land $21,000,000; for
improved land, $18,400,000. Taxes on per
sonal property amounted to $20,000,000.
Patents were taxed $28,041,240.
Communes were required to pay into the
national government $49,000,000, and depart
ments $43,000,000.
From all these and a few minor incidental
sources the French government last year re- .
ceived about $195,321,980. It would have liked
more. It expects to get more, with less trouble,
if the new measure becomes law. ' -
Primarily, it is proposed to tax real estate,
whether built on or not, according to value ,
never more than four-fifths of the value. ' - "
Income from 'personal, property, such as
dividends, annuities, pensions or profits arising
from shares, partnerships, securities ' and in
vestments, generally must pay their : share.
Even incomes arising from interest on money
in banks or loaned would be subject to tax.
There are exempted, however, saving-fund
deposits, this in order' tq encourage the saving 1
habit among the masses. ' ' . .
All bonds, excepting French" government
bonds, are taxed.- tt;';;:,v; .j.1 : 'h'.
Small farmers . are shown this considers-
tion, that if the valuation, of. their farms b
less than $300, they are not taxed. ? t
ci" 1 . , : 1 -. t f it -
oaiariea employes are taxed on tneir sal
aries -But here again is drawn a fine distinc- ?
frtAB T fn&t linna avis). Ishm i as ama ati tin -o Ta a a 1 1 Avi as nani a 1 1 r an 4tAt haoaaIIh t n aj-Ism-I riavn tn 1 1
to be made the subjects of careful consid- American, there was much of the ludicrous in their usefulness, to have fail-d in tho purpose . based on the theory .that Jiving expenses j
eration. France's way. of making the rich bear their share; and so the
' That these "should be forced U pay heavily Suppose, for instance, that in the. United Chamber of Deputies, at the instigation of the -'i4 ; au9 fn own of 30OOJnhabitanU or un-(
for the' protection given them" was the une- States you were taxed so much a yar for the minister of finance, has promised the people,, aerpersona receivina fmorea year aro
quivocal statement which, eominar from the lira doors and windows in vour hornet Thia is ex- an imnroved nd un-to-date income tax. . i!2l'W?el J.-' Ut't.ommunes.. -pt 60W to , 10,009 ,inhM-,
of a president, could not other than give im- actly what Frenchmen have been and are sub- France atudied the systems of, taxation thevi ! 0 0f
DetUS tO tax' diaemurion... mitinir rnAinir nKanirM'ln 't.h1a nn am f nrmnlnti'nir votm whioK ; ly.WU 10 ,OU,UUU, IDOSe .WnOSO SUnua ' f
- " - . , l uawa.Mfk V vwvuk -wihumv
- M -r , - J Yet, before one gets through with the big about to be agreed upon. ;
i-X-'l subject of ' taxation, he finds that the man of Here " wm' pebuliar attempt
( : " - ' -, . i ' f-. ' , , i , , .. t--Q r-r j :, - f - .-' " i j - , v re -- - - ; -
-in 'the claw now world over before formulating a system which .VW00 to ''l60J-whti '
s - U to be either adopted.or rejected mul; ,?-?S?llr4 V1 M,
npt at evasion of ' But' before" describing the newv plaVjwt v ': ' v-j' C0NTUnrso CM. INSICS TAor