rrrrr ni' The Commoner. F FEBRUARY 27, 1903. 3.7 f'ff(K.fT)ftrKia. , -rTitmWmlSlf wrr.JSTJJy! A CAMPAIGN OF DECEPTION If tho reorganizes obtain control of the party they cannot bo trusted to bring about a single reform that the people need. They had their chance under Mr. Cleveland's administration and they not only failed to accomplish anything for the benefit of the country, but they divided the party and. carried into tho republican party all whom they could control. Even the patronage, which tho reorganizers seem" to regard as tho principal object of party contention, was used to injure tho democratic party and to corrupt many of those who received official reward. The reorganizers are not willing to harmonize. They have never made a proposition looking to ward harmony. They are as insolent today as .thoy were In '96 and they not only demand what they demanded then, but more, too. Then they jonly asked that we favor international bimetallism in preference to independent bimetallism. Now sthey demand that we accept the gold standard as mnal and allow the financiers to carry out their scheme for an asset currency, a branch bank and ?a redeemable silver dollar. Then they would have been content with the platform; now they demand the platform, the candidates and the par ky organization, and in addition to that they, in sist that we must drive away the allies that came to us when they left, although they are not able o bring back those who have become fully Iden tified with the republican party and who have shown, by so doing, that their real objection to the democratic party was that, it would not become yet made in the judge's behalf. If the Eagle is "authorized" to speak for its candidate then ho stands for reorganization and tho repudiation of the present party creed. Will the judge say this? Tho Eagle seems anxious to get rid of "tho Bryan remnant" because tho loss of this "rem nant" will be "more than made good by better men whom they alone have alienated from the democratic party." Is this the source to which the judge is looking for support? He may as well r save the worry of a campaign If his acceptance of a nomination depends on tho adoption of a plat- tform that repudiates the Kansas City platform. He will find it difficult to please newspapers like the Eagle and also please the more than six mil lions of voters who have supported the democratic ticket in two campaigns. Which side will ho take? Will ho speak for himself or allow tho Eagle to speak for him? Tho Kansas City plat form democrats will attend the next national con vention. JJJ An Income Tax Decision. ' An important decision was rendered February 9 by United States Circuit Judge Gilbert at the circuit court of appeals, San Francisco. This de cision related to tho income tax and while it immediately applied to the constitutionality of the income tax law adopted by the territory of Ha- waii, because of -some of the statements made by K the court, it will be of general Interest Referring to this decision the San Francisco Chronicle says: A bill was passed by the legislature of Hawaii in 1901, fixing a tax of 2 per cent on incomes above $1,000. W. C. Peacock and 'fifty-nine other merchants of Honolulu insti tuted an action against J. W. Pratt, assessor and collector of the division of Honolulu, Ha waiian territory, to enjoin that official from the collection of tho tax. The government planned to collect $8,056.68 on a net income of $402,834 of the complainants. The complaint w,as filed in the circuit court of Hawaii, and set forth that the act was invalid by reason of being in conflict a republican party. Look at the men who are being pushed for the presidential nomination by the reorganizers. " Not ono Is seriously mentioned who darqs to state, his views upon public ques tions and invito ' democratic judgment thereon; and thesjo candidates are put forward, not be cause of, what they belipvo or because of what they will do, but because it is said that thoy can win. , , , The reorganizers insult the real democrats when they suggest that success is more important than democratic principles themselves, and It Is an unsupported assumption to say that suqeess can bo secured by any such policy, The republicans may bo able to carry on a campaign of deception and corruption, but the democrats cannot hope to secure victory in that way, even if they were principled enough to try it With a view to forwarding tho work of or ganization The Commoner will furnish upon ap plications form of constitution and membership blanks to all who request them, and every roader of The Commoner should appoint himself a com mittee of ono to perfect the, organization of a club In his precinct without delay. A course of study will be outlined in The Commoner, and from week to week the editor will discuss the subjects sug gested. Secretaries are asked to report organizations, notice of which will be made in Tho Commoner for tho information of other communities. DO NOT DELAY! ORGANIZE NOW1 with tho organic act of the territory, and also with the federal constitution. Complain ants maintained that tho exception of in comes below the amount of $1,000 was ille gal, and that the salary of judges should have been excepted. A demurrer was filed by the' government, and sustained by tho judge, and the bill dis missed outright The appeal was then made. Judge Gilbert decides that a territory has a right to legislate in the matter of taxation, and, in affirming tho opinion of tho lower court, says: "The appellants by their bill seek to en join the enforcement of tho income tax on the ground that it violates both tho organic act of the territory and the constitution of the 'United States in that it contains illegal dis criminations, fails to exempt the salaries of judges and compels taxpayers to furnish evi dence against themselves that may result in their criminal prosecution. It is contended that tho exemption of incomes to tho ex tent of $1,000 is an Illegal discrimination. The power of state legislatures to grant reasonable exemptions is undisputed. It has been up held on grounds of public policy, a public policy which seeks to exclude from taxa tion the living expenses of tho average family and thus enable tho poor man to escape from being a public burden. It rests upon the theory that the exemption results in ultimate benefit to the taxpayer. It does not apply to corporations, for they have not the same ex penses as tho individual. We are unable to discover any ground for holding that an ex emption of income to tho extent of $1,000 from an income tax law is unreasonable, or that its allowance is an abuse of legislative dis cretion. "Upon a careful consideration of the act and of the averments of the bill; wo discover no ground for enjoining the collection of tho tax, and find therefore no equity in the bill. The act was undoubtedly intended to remedy the depletion of the revenues of the terri tory. It contains no evidence of an intention to unjustly or unfairly discriminate. It places the burden of taxation upon the points of strongest resistance, where it Is easiest borne." - The fact of general interest is that this fed eral court having the Hawaii income tax under consideration said: "It contains "no evidence of an Intention to unjustly or unfairly discriminate It places tho burdon of taxation upon tho points of strongest resistance, whore- It Is easiest borne." Tho objections that woro raised against tho Hawaii income tax aro similar to thoso that aro raised against a proposed incomo tax within our own country. And yet In spite of all theso spec ious pleas tho Intelligent man must understand . that the incomo. tax is tho most rational of all taxes and that in tho languago of tho federal court at San Francisco-"it contains no ovidenco of an intention to unjustly or unfairly discriinlnr atd. It places tho burdon of taxation upon tho points of strongest resistance where it is easiest borne." And now tho question suggests Itself, if tho Incomo tax in Hawaii "contains no evidence of an intention to unjustly or unfairly discriminate'" and if tho Hawaii income tax "places tho burdon of taxation upon tho points of strongest resistance whore it is easiest borno," why not an incomo tax within the United States of America? A Permanent Truth. The republicans who try to justify a colonial policy patterned after Great Britain's rulo In India are In tho habit of saying that the Declara tion of Independence was only Intended to ac complish an immediate purpose, namely, tho arousing of the people to tho necessity of secur ing independence. It has been denied that the Declaration was really intended to set forth any permanent governmental principles. Thoso republicans who have been deluded into accepting this statement would do well to read the speech made by Abraham Lincoln at Spring field, 111., June 26, 1857. In that speech Mr. Lin coln not only pointed out that tho doctrine that "all men arc created equal" was not necessary for the securing of independence, but that it was presented as an eternal truth and was intended for future use. In these days of boasted prosperity the rej publicans may find It valuable to remember- that Lincoln spoke of tho proneness of prosperity to breed tyrants and pointed out that it was at just such times that tho Declaration of Independence and Its doctrines woro needed. He said: "The assertion that all men aro created equal was of no practical use In affecting, our separation from Great Britain; and it was placed in the Declaration not for that, but for future use. Its autuors meant it to be as, thank God, It is now proving itself a stum bling block to all t-oso who in after times . might seek to turn a free people back into tho hateful paths of despotism. They knew tho proneness of prosperity to breed tyrants, and they meant when such should reappear In this fair land and commence their vocation, they should find left for them at least one hard nut to crack." JJJ What Reorganizers Want. The Commoner mentioned Governor Garvin as a presidential possibility because he Is a suro enough democrat and has tho prestige of success, but the eastern papers rulo him out because his views are known and known to be against plu tocracy. The reorganizers say that they want some one who "can win," but their real purpose is to secure some one who is without "views" to the public, but secretly attached to the cor porations. Johnson vs. Hanna. The fight In Cleveland between Tom Johnson, who Is working to secure 3-cent fares for the people, and Senator Hanna, who Is using the republican organization to advance his' pecuniary interests, is important enough to Interest the readers of The Commoner, and Mr. Johnson's statement is, therefore, reproduced on another page. Johnson Is neither dead nor sleeping. ' . jM . 3J-U bfCg ,