OCTOBER 6 1304
PAGE 14.
THE NEBRASKA INDEPENDENT
EQUITABLE
That the present revenue law is not
giving satisfaction is evidenced by the
protests of all parties against its ope
ration. The real underlying objection to
"the law is more against the .system of
taxation upon which it is based than
upon the details of the law itself.
This truth is readily discovers when
one comes to examine into it, ana dis
cover the real nature of it. There is
one very good thing this law has done,
however. It has made the people look
' into the subject and study the gieat
underlying principles involved m the
question of taxation. "s.
The truth is just beginning to dawn
upon many people that taxation may
be so applied as to completely cripple
enterprise and thrift. The people who
have supported a protective taiiff have
recognized this fact, but ft never
; seemed to dawn upon their minds that
if a tax could keep out foreign goods
from our 'markets, a tax mlgnt as
truly prevents the making of those
goods at home. Yet the whole principle
involved in a protective tariff w just
simply this. It proposes to levy a tax
upon goods imported into the United
States from other countries. It proposes
to levy this tax for two purposes to
raise" revenue and to prevent the im
portation of these goods. That this
, proposition Is parodoxical nevpr seeni3
to dawn upon the protection1 Jt mind.
j For how could the tax be raised if
the importation be prevented? "
m A certain, man who never thinks
-jrofiwiathat' if I: : the government
wouldfbnly rarsVft?Vnwjici.,sh.w to
pay its expenses, it would not have To.
, go in debt by selling bonds. Then he
. added that if he had his way he would
raise all taxes for the support of the
government by tariff duties on im
ports, and that he would make them
so high that foreigners' could notsend
. their goods here at all. Then he lost
his patience when the question jr asked
"How then would the government re-(
ceive any revenue?"
The very title of the McKin'ey bill
recognized this great truth. Tha chief
agitation and "paramount issue' in
those days was that these tarift du
ties had piled up an enormous Fuiplus
in the treasury of the United States.
Therefore the McKInley bill proposed
to raise" these tariff taxes to a higher
1S90 was the highest tariff duty list
that had been enacted up to that lime,
: yet it was. entitled, "An act to reduce
the revenues of the United Stales." Its
proposition was to fix the rate so high
that" importation of certaia things
woud be practically impossible and
thereby afford the domestic manufac
turer an absolute monepol j of. the
home market. This it quite well ac-
1 complished. So much so that the rev
enues of the government fell s' low
that Harrison prepared to issae bends
to make up for a deficit, Which the
administration shifted cn to the in
coming Cleveland administration
hare scores of examples oi this
""fact which e vef yC Jul MLSIIX.
jsiae, ana yet wnen it comes 10 apply
ing them, so few seem to see that
they are underlying truths that aHect
every form of tax. There can be no
tax at all that does not checK the
production of the thing upou which
it is levied. It therefore follows that
no tax law should ever be enacted
that would tax anything which the
people desire and need. Ta every
thing the production of wHieu is a
public nuisance and evil upou the peo
ple, but never tax those things that
the people need and require.
Even the aspiring republican candi
dates for the senate and legislature
this year, recognize the need of reform
in this matter of revenue. They are
pledging that If elected they will adopt
a more equitable revenue bill Eut
can those who have no defifie Idea
of a more equitable measure nolp the
CARPETS ON TRIAL
f- i Mi i Cut Vila . ana) W
A ar an aatal card y, "beiiU ma
your Praa Carpet Calalagua." 4
I fm ui In I. j- return mail,
utt(l. full particular! how
furiinh nviin. Ir, ll rti
of larva ainiia of inarain, tru
a. la an Vlt (HHll, J " r-
our lug ttutik ( Can aaiirllr
ll.tr.lt4 a.4 fall? 4MrW4, t-rr it
beautiful folor aaiulra of Cr-
ata racatf Irani IS-r' lala,
t hi no rues aooK
alntaal inlUit arit( al Caraala,
Art aattaraa. Ruta. Mattln. OH.l.lw,
(.Inalaum. .ir:a. Curtain. Draaarl.a. Uartaiatar. a la.
tnl wl.n i . r!. I la wranl iifaartai Wtftium UU
tar hr I frlr.ga tnecf Ma trlia. SIM ami Mm
i wiu rtntmNi cam iill CAtr at
OUT OS i-HALf TMI MlCC OTNI.N CHAHCI.
oua mis lot At plan itt a tuitr tM'awi
tut an, I mmk rarjwt In al.aj I tt aht r , uiir Mndm
ilur itranla, y ah ' t rnt, tjufcH 4m
lr, t.r arl.ama. "r llttia trW rhr. all wilt Ka
aiUIr.l tr- t'Mla at autaiut ft tt a r n wtl
,(! ar,"Hu4 M Jourliw t arv,t t'a 11' , auj ytt
III all Uia ln amyi ll cftoor rf Uit 4l
r..V.... . wtur imU tOOAt a-aa.a wkat l
ii run t waN
aaa, .(,
SS, r.3ECCSX & CO., CHICAGO, ILL.
TAXATION
people any? What do thsy offer?
Nothing but hot air. .
The Independent would suggest to
these republicans and to ail others as
well, at least one detail that may well
be Incorporated into the new. revenue
law. That is. to take the revenue law
of .the state of New York .and copy its
provisions relating to the relative as
sessment of lands and landed improve
ments. The benefits of this law in
New York have been marked. The law
has not only enabled the people to as
certain the relative values of land
separate from the improvements there
on, but it has enabled boards of equal
ization to make more equitable levies.
For example: It is a well recognized
law of economics that the values of all
improvements are reflected in the
value of the land upon which they rest.
Here are two city lots. Their value is
$500 each. The owner of one of them
puts upon his lot a house worth $1,000.
in a year or two the assessur levies
upon this house for taxation and fixes
the total value not at $1,500, but more
likely at $1,600 or $1,700. Of course,
this , is assuming that an attempt Is
made to get the actual market value.
On the other hand, the owntr of the
lot adjoining continues to pay a tax
upon the old value of $500. It will
therefore be seen that the application
of such a tax" has tended to discour
age the man who improves his land,
wOiile encouraging the owner who al
lows his land to lie idle.
If the law provides for the separa
tion of these two items of assessment,
making the valuation of the land solely
flb'otlfts-"uirffitoKPd selling price, then
these two lots, so' farasMlheTl,iepo-
tive values are, concerned wouia be
taxed alike. It would afford a chance
to all boards of equalization to justly
fix the values of these two pieces of
realty. Such a provision, wouid not
tend to discourage those who improve
their, lands while offering a premium to
those who prefer to allow their lands
to remain idle, expecting th reoy to
pocket the increase in their value. The
encouragement of thrift and eter prise
and the discouragement of Indolence
and monopoly should be the controll
ing influence with all who frame. rev
enue laws. '
Upon this theme- Is submitted some
questions to The Independent by a
very "thoughtful student of Lincoln as
follows: : - "
'Editor Independent: Discission of
our revenue law has been earned on
for weeks, and anyone who wishes can
find abundant evidence of Its iniquity
by simply referring to recent files of
the leading reform papers of. the state.
But with all this agitation there is, a
strange, strange silence amoag both
reform, parties when the question of
remedy is touched. Will you kindly
enlighten your readers on the naont im
portant feature of the whoU discus
sion? . : -
"The absolute. Tepeal of the law has
pbeen equivalent to pledging the enact
ment of another of very different char
acter? II not. wnere is the neea for
repeanTtfew?4Ujai us
something of what we may expeclt?s
fusion victory?. Don't tell us to wait
until the legislature meets and observe
for ourselves.
The republicans for years have been
admonishing us to trust to the wisdom
of republican statesmanship, and I, for
one, am getting tired of the practice. It
has given us laws that couli never
stand a referendum vole. Aa voters,
the people of Nebraska are entitled to
more definite information. Will you
fcindly give It through the coiamns of
The Independent?
"A. C. GAYLORD."
As set out in the beginning of this
article, the real objection to the pres
ent revenue law is more agamst the
system upou which the law is based,
than against the law Itself. There 13
a fundamental injustice In this system
which must be revised. The Independ
ent can not speak for the legislature
next winter. That legislature, whether
composed of populists and demccrats
or by republicans, will very likely re
peal the present law. Whether it will
substitute for It a better law, Is a
question for It to determine. Unfor
tunately this matter la not left for The
Independent or for the pcoplo to de
ride, ir it were, it la nafe to tay that
a revenue law would be adoi led that
Lwouhl apportion taxes Justly among
all the people, and not levy them a
now agalusl thn.no leoat able to betf
them, and under leant obligation to
bear them.
There ran be no mtbject that o vl.
tally affecta the people of auy rom
munlty hi the nil.J.ft of tasatkn.
There nn te applied no economic
nieaure that will tend to cheek ad
vancement any more than aa unwise
tax law. -There can be no legislative
enactment that may speak for a larger
prosperity for all the peopla than a
tax system based upon sound economic
principles.
If
It must be recognized by every stu
dent qt public airairs that a. tax may
not only cneck production of anything,
but ' if made high enough win toiany
prohibit the production of it. jpon
what principle of common sense, then,
can anybody justify any tax upon lood
or clothes, . upon farm implements or
workmen's tools, upon nousehola fur
niture or houses of the people? Are
not all of these things 'desirable? If
so, why tax them, as though they were
things offensive to the common eocd?
Why prevent the production of those
things that the people not oulj so
much heed and desire, but wfcich they"
must have opportunity to produce; in
order to live? - ,
. There are many other things that
the people do not need and that they
do not produce by their labor, the pri
vate ownership of which enables some
tor demand tribute from those who
must needs use them. Most conspicu
ous among these are franchises and the
values of monopolized land. Why not
tax , these things and free production
from the blight of taxes? Can anybody j
submit an honest reason whi ' j
All such systems of taxatiou as we
see in force today, tend to discourage
all who try to make an honest live
lihood; all who are enterprising; all
who are Industrious and useful citi
zens. At the same , time we peein to 1
think that , franchises ought to. go un- j
taxed, and that the land monopol.st, ;
the man who neither uses nor ahows
others to use the land that Aimighty
God placed here for all of us, o if he
ano'GiiicrAfiguse It, does so only
upon, monopoly "terras wjjcnj,toJ
think that these should esepo the
burden of taxation. What statssuian-
ship! . What stupidity! ;- -
L. J. QU1NBV
"... - . Associate EdHcr.
- Likes the Letter v
Vincennes, Ind. Sept 26, 1904. Hon.
Thomas H. Tibbies, Lincoln, Neb.,
Dear Sir and Bro.: I have before me
the full text xf your letter of accept
ance and I have to say that in con
cise manner and patriotic spirit, you
have aid the right thing, In the right
way, at th right " time. You have
the honor of being the first nominee
to liave the courage "to mention the
land question iud what you say on
that subject will. I : know, merit the
approval of every voter in the United
States "who has seen the car,"
I am proud of your letter and proud
of our nominee for Vice President
t Yours for populism, ;
' SAMUEL W. WILLIAMS.
SPECIAL MARKET LETTER
FROM NYE ft BUCHANAN CO.. UYB
STOCK COMMISSION MER
CHANTS. SO. OMAHA.
' ' NEB.
1 South Omaha, Oct. 6.
Receipts of cattle have been much
short, of last week and as a result the-
market has advanced on stackers, feed
ers'itrafe! large propor
tion of receipts , are . wesrsrtUMi
from 4 to 6 years old. There Is an in
creasing demand for one and two year
Old steers of good quality, fleshy
feeders are moving fast We quo'e;
Corn-feds Choice steers, $5.506.00;
fair ' to good, $4.505.40; cows and
heifers, $3.004.00.
Grassers Choice killers, $3.2!1.40;
choice feeders, $3.2593.75; good feed
ers, $3.003.25; stockers, $2.25o.25;
good cows and heifers, $2.002.50;
canners, $1.001.)0; bulls, $1.75!Jj'3.00;
veal, $2.5005.25.
Hog receipts light but the market
is wavering. Range, $5.705.i)0.
Receipts of sheep are llgot this
week owing to a shortage of cars in
the west. Market is steady.
""The Independent hopea lt3 readers
and friends will give a liberal patron
age to the Farmers Grocery Co. in or
der that we may retain the adtertls
lng regularly. The store Is one cf the
largost In the state, the groeerhi are
always fresh and of good quality. Send
your order by mall, mention TJ In
dependent and wo will guaranty nt
lufactlon. See, two-page ad h thlti
issue.
Ml i. Li' ruKnisiu u wk t-.iri.UT"
. a . . . r r tr.ii(iiir r f t n
HUNT 5UCURI D.
We ran furnish farm or other help
of all klnli trd nwiiw positions for
vnernployed. lt us know what you
nant and wher. Lincoln Employ,
ment Ateney, 1J2S O et, l'hon C150L
fid.
Gil
ShoesforMen
The newest and most per
fect shoes for men on the
market. Stylish and up-to-date
in every, particular fit
perfectly, look swell and.
wear well built On Honor
both inside and out and
k AdsJwm Jhe finest leather
" .. .
obtainable.
Your dealer has or can get
Mayer "Honorbilt" shoes lor "
you. Send us his name and
receive Free our beautiful new
style book.
We also make "Western
Lady" and "Martha Waih
ington" shoes. Our trade
mark is stamped on every sole.
F. MAYER BOOT 4 SHOE CO;
MILWAUKEE
SAN FRANCISCO, LOS ANG$-
l$S,: SAN DIEGO, PORTLAND,
1SE ATlK?TEf?DW4TCfVwft
822.50
SPOKANE.
$20.00
Helena Butte, Salt
Lake. Ogden,
sale dates:
Sept 15 to Oct 15, 1901.
Thers are other points not men
tioned above. Call on or address
R. W. McGINNIS.
General Agent,
LINCOLN, 1021O ST. NEBRASKA
7A IIH KItS, ATTKNTION.
Do you wish to pell your farm? If
so, send full description, lowest prte
and best terms. Or, If you wish to
buy a farm, ranch or Lincoln home,
write to or eall on Williams & EL'att,
1105 O St.. Lincoln. Neb.
SEND 1018 ADDRESS ON F05TAI CARD
Commtrtlal Club, (Irect Pslls,
Mont. for pamphlet a wheat Isodj
f Msntsns.
''25.06
