, -
6 'Cbe Conservative *
text of raising revenues for a public
purpose.
The principle involved is vital to the
welfare of this great republic. If this
power to tax may bo invoked now for
the purpose of giving the butter indus
try a monoply , it may soon bo invoked
in behalf of some other industry to
which a rival , by modern invention , has
been brought into the field of competi
tion.
The Taxing Power.
A high judicial authority has said ,
speaking of taxes :
"When it is apparent that the burden
is imposed for the benefit of others , and
where it should be so pronounced at first
blush , it should he considered invalid. "
In the case of the Loan Association of
Cleveland against , the Oity of Topeka ,
Kansas , found in 20th Wallace , pages
055 to 6G8 , may be seen the rugged and
irrefutable opinion of the late Justice
Samuel Miller of the supreme court , in
which he says :
' Of all the powers conferred upon
government , that of taxation is most
liable to abuse. Given a purpose or
object for which taxation may be law
fully used , and the extent of its exor
cise is in its very nature unlimited. It
is true that express limitation on the
amount of tax to be levied , or the things
to be taxed , may be imposed by consti
tution or statute. But for most instan
ces for which taxes are levied , as the
support of government , the prosecution
of war , the national defence , any limi
tation is unsafe. The entire resources
of the people should in some instances
be at the disposal of the government.
The power to tax is therefore the strong
est , the most pervading of all the pow
ers of government , reaching directly or
indirectly to all classes of the people
* * * * This power can as readily
bo employed against one class of indi
viduals and in favor of another , so as to
ruin the one class and give unlimited
wealth and prosperity to the other , if
there is no implied limitation of the
uses for which the power may be exer
cised. To lay with one hand the power
of the government on the property of
the citizen , and with the other to bestow
it on favored individuals to aid private
enterprises and build up private for
tunes , is none the less a robbery because
it is done under the forms of law and is
called taxation. This is not legislation.
It is a decree under legislative forms. "
These admonitions from the learned
judge should be pondered this day at
the very threshold of the wicked and
oppressive misuse of the taxing power.
If the Grout bill can become a law of
the laud , there is no reason why it
should not be followed by hundreds of
similar bills , each one seeking to build
up some particular industry and to tear
down another. The moment the Ameri
can people permit the use of the taxing
power indiscriminately for other than
public purposes , that moment they have
determined upon the downfall of jus
tice , equality and decent government on
this continent. In all his historic career ,
under all forms of government , man
has demonstrated that whenever the
law-making power has come to be ma
nipulated for special interests and for
their pecuniary advantage , the deterior
ation , decay and final overthrow of that
government has logically and speedily
ensued. It certainly is not the business
of a republican form of government to
prescribe privileges and emoluments for
one class of citizens by extortionately
taxing other classes. The machinery of
government should operate like the
atmosphere which surrounds us , bearing
equally its weight upon all but oppres
sively upon none.
Instances of Destructive Taxation.
Any rate of taxation upon butter sub
stitutes that will discourage or destroy
their manufacture cannot have been
proposed with the intention of getting
revenues for the government. Ten
cents a pound upon an article which can
not sell ordinarily for more than four
teen to twenty cents a pound is equiva
lent to a suspension of its manufacture.
The only motive to make and sell a com
modity is gain , profit. Whenever taxa
tion makes profits impossible the manu
facture and sale of the taxed article
ceases. But the lighter the tax the
greater the profit , the speedier the
growth of the industry and the larger
the amounts received by the government
which lays the tax. As the rate of tax
diminishes consumption and revenues
increase. The federal internal tax upon
distilled spirits proved this. It began
at two dollars on the gallon. It was
too high for the purposes of revenue. At
present rates the revenues increased.
The federal tax of ten per cent , on all
bank issues to circulate as money except
the issues of national banks demon
strated what John Marshal declared
that the power to tax is the power to de
stroy ; for two years after that enact
ment no state or private bank issued a
dollar of currency. The monopoly of
credit money was thus awarded by the
taxing power to national banks and the
government which created them. .And
now the creameries , the dairymen and
butter renovators of the United States
crave the sole nutl exclusive privilege
of the butter circulation. They would
have oleomargarine factories taxed out
of existence just as all banks , save na
tional baukswore taxed out of existence.
The incorporated creameries would
by law become the national but
teries of this country with a
patent on the Jersey cream yel
low and all other yellows approximat
ing the healthy complexion of batter
made from cows. It is demanded by
the Grout bill that only butter makers
, \
shall have the right to tint with orange } x'
shade any oleaginous substance usecjn /
upon biscuit , bread or crackers. ImpsF- i
tunatoly congress is besought to confer
the right to use a yellow in the innnufap *
turo of butter ; and to deny that right
to anybody and everybody who would
make a substitute for butter , no matter
how edible , wholesome and healthful.
A trust in color a combine on yellow
vested in incorporated dairymen , is
sought through congressional legisla
tion.
Mr. Patterson's Report.
Recently , even on the 18th of Novem
ber , 1901 , R. M. Patterson , Assistant
Food Commissioner for the state of Illi
nois , is reported ( See Daily Chicago
Chronicle of the 19th of November ) to
have said :
"A majority of the dairies and cream
eries which supply Chicago with milk
and butter are as filthy as pigpens and
absolutely unfit for the purposes for
which they are used. They are in very
bad sanitary condition , poorly ventilated
and without proper drainage facilities.
They are a menace to public health and
should bo either rebuilt and thoroughly
cleansed or closed to prevent a further
spread of disease. "
And are these the nervously anxious
patriotic institutions which pose as pro
tectors of digestion and public health ,
while asking for the passage of the
Grout bill ?
And Mr. Patterson in the same state
ment , as to the sanitary cleanliness of
representative creameries , declares :
"I inspected fourteen dairies and
creameries and of this number I found
but one which came anywhere near the
standard provided by law. In nearly
every instance I found the places abso
lutely filthy. I was utterly amazed at
the conditions found.
"The owners of the places pleaded
ignorance of the law and said the con
ditions were no worse than they had
been for years. I did not want to be
too hard , so I warned them to rebuild
their plants immediately and keep their
premises scrupulously clean in the fu
ture. If they fail to obey this warning
we will prosecute them to the full ex
tent of the law.
"The conditions in the worst of the
creameries inspectedare surprising. No
attention seems to have been paid to
these places in the past by either the
local or state authorities , and as a re
sult they have been running along with
out restraint or supervision. The vats
are covered on the outside with a dirty
grease , the result of many months' ac
cumulations.
"The interiors of the buildings ap
parently have not been whitewashed for
years. The woodwork is decayed and
soaked with grease and dirt. There is
no attempt made at ventilation and the