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THK UI'IUjINOTON KKKIfl PHKSS AND TIM US: TIIt'KSDAY, DKf'HMHKl? 20, 1012 IT URGES VERMONT TO ADOPT INCOME TAX AMENDMENT Chairman Prouty of the Commission Argues That Wealthy Classes Should Heed the Voice of the Times. Montpcllrr, Dr. Il'.-Sotiator P. II. Dale pleSlllCIl III I'"' niei-iin-, tci on fcilcml relations 111 tlio 1 Iouhu this evening, whore all audience of iibout 2 "J )IMI 10 lt HCll ni-KllillCIlt of till! Hon ( V liuuty lti favor of the Income ,x ,iiiii mlmriit to tlio federal ontistlUl- i.imi Mr JTimiy is ciiuirmnn oi llii" lu ll r. i iii oiiinicrco commission. Ills ad dress follows lie l.ijt 1oglsluturo refused to ratify Ih 1 1. oiiio t.ix amendment, anil It Is H.il.l lllllt lilt' le. ling OI II1IS I.CglSiaiUIC is our of ullrfr i i nee or ojiposltlon in that nun ndmi lit 1 have personally regretted tiio iitiit Kir of Vermont towaril this sub- r N. 'ess.uilv, 1 come Into contact with tills question In a somewhat bro.nl- r vwiv Chan you ilo. The people of tliu I 1 'till .States as a whole, Including the best Informed ami best thinking People (in overwhelmingly In favor of nn lu t jinn lax. 1 earnestly believe In It my mf, not because It Is one of the things I.i'rIoiI progressive', but beeauso the nil- rlng piltieliil.- seems Just. I am anx- i.n.s that dij own State should fall In- t i st p with the sentiment of the mi- Hon upon this and kindred subjects. I billeve that Its failure to do so result not from any Inherent characteristic of i Its people hut because the subject Itself I Is not properly understood, and I have come hero In the hope thai I might con tribute ,n ;i very lnslgnlllcnnt degree to n mon thoruught understanding of this matter I shall not attempt any learned discus sion of the Income tax, historical, then ritl il, or pi actual, for I have not tlio tiuiillllc.ition, but Khali rest content with preventing this present situation to you us It rests In my own mind. TAXATION HIGHEST FUNCTION. There Is no higher function of gnvom mi tit than that of taxation, for l the exi n be or" that functlor. the property of tin Individual Ih appiopri ited against his will t ) tin use of the pulilli . At the same t me, no function of government Is more In fie general Interest, for by the power of t ixatlon governmr nt Itself Is ni iln t.ilned, and without It there c.nil.1 b. no so. ,ii or Industrial di velnpm. nt Hery vear adds to the linpurtam. of ti s s il.Jo.ct As tho co.n of llvin : . Mil HI ward, so do the expends f H"1 Hunt There Is much talk of natiuiil e 'imomy and State r.conomy, of town and municipal conomy, but If by all this Is meant the expenditure of less monry in tin maintenance of government in Its vaiious functions It Is an idle fan tasy With the progress of civilization government activities will be enlarged and hence government expenditures In their varlnii.s forms am bound upon the vvbili to in. ri use, even In prupoition to w cult!) In ! the Plate of Vermont expended In round llgures ?C1:G,("H; In 1310 this sum hart increased to Jl.I&VvH In 10 years the outlay h.ul doubled, while according to the cen-us returns the population and the wealth of Vermont bad remained nearly .stationary. Only a few years ago the finger of scorn was pointed nt the extravagance rf tbt flrst 'llllon-dollar Congress. The I xt Congress which fairly meets by Its iipi iprl.itlon.- the necessities of the 1111 t uial govt rum. nt will appropiiatu np- .oxlmate'y flfte. ii hundred millions, and t'.i first quarter of the present century hardly be turned before the two bl .op dollar Congress becomes the rule. RL EN I B MONK DIFFICULT. I n to the present time we of the I'liltcd fit i have raised the noce.ss.uy taxes m " i it apparent effort, but as we grow o n r as nurglns become narrower, as tb auio'int of taxes grow largei, It will I i mi' more and more dilllcult tn tlnd 1 !! , ins of producing the levenue de nt i 1 Already England Is falling be 1 nl ivirv vear, although she Is eon 1 1 K .all- seeking out new wavs for In i leasing her revenues. In every Kuro nan country to-day the problem of tax ation Is beromlng acute. It behooves us, therefore, to address ourselves carefully to this illtllcult and delicate subject. In this country of outs we have a dual i-vstem of government, the State and the nation, and this involves a dual system of taxation. Originally the expenses oi thn State, and nil the subordinate politi cal divisions of the State, were usually met by direct taxes upon property. In recent years the expenditures of the Htate Itself have In many cases been covered by taxes upon fianchises, cor porations, inheritances, etc., but the ex-pen.-es of the town, the school district, the vil'Tge are still borne by a tax upon propertv This, In theory, is absolutely J..., r.t..nn ..mll lllflll ll'll'U In I T f I rill lt 1 fl H JUSl, i-llll-VI ,1 ....... ... to the property which he has, but In practice many gross Inequalities result. jf all this I shall say nothing here be yond the observation that while an In come tax for certain reasons Is better adapted to national than to State use there l.s no reason why it might not be employed In both the Htato and federal Usti ms Our national taxation proceeds upon an entirely different theory. Under the con. t-titutlon no direct taxes can bn laid In lopoitinn to population, nor In propor tion to property, and that has prevented, and will prevent, the levying of direct taxes TWO SOURCES OF REVENUE. The Idea of the framors of the constltu t mi undoubtedly was that the revenues lor the support of the national govern mint would be obtained largely from the Imposition of duties upon Imported ar ti- les and from Internal revenuo taxes, ii nil such iqi to the present time has been till CltfO'. The revenues of the United States for tho vear ending June SO, 1012. were ap proximately $.0,00o,On), of which $311,000 to) came from customs, JIM.imMOo from Intel mil revenue, and the balance from ii Iscellaneous sources, the most Impor tant single item being tlio corporation tax. This is a very large sum of money The greatest Industry in tho United KUtos, next to the farm, Is tho rail road Now tho revenues of the United Slates for the year amount to about one fourth tho grns.s levenues of all the rail roads In tho United States. I' or every 51 0 which Is iild for freight or passen ger transportation. $l.it Is paid to the povernient for Its support. Ills then ton Important to inquire who pays this enoimous sum, and whether tho burden of Its iiaytmnt Is properly distributed pmong those who bonellt by It. I will not discuss here the vexed ques Ann, Dors the consumer pay tho eus tonif tax'' It Is generally admitted, and Would seem to be a self-evident propo sltlou. that the iuico of tho artlclo to Interstate Commerce the consumer Is affected by the customs duty and that the Individual who buys and uses the aillcle taxnl pays a higher prlco for what he buys. In the past our duties have been levied upon the protective theory, but we are about entiling upon the era of a "latin for revenue onl," and whatever may huvo been formerly the case It certainly will bo true tinder that system that the consumer pays the duly. To Impose u duty of la centH per pound upon tea or coffee, or any at tide not produced In this country, must add exactly that much to Its price to the consumer. The same thing Is true of Internal rev enue taxes. These ale applied uniformly to the production of ceitiln articles and they lnciease the cost by exactly the amount of the duty. CONSUMER PAYS Til E TAX. Without going Into any questions of nice relliiemeiit, looking at this subject ill a broad and comprehensive way, It must be evident that the taxes from cus toms and Internal revenue are In the main paid by those who llnally consume the articles taxed. It must also be evi dent thai while the wealthy classes con sume more of these articles in propor tion to number than the poorer classes, still, that consumption does not increase In proportion to their means. In other words, these taxes upon expenditures lest much more heavily upon the poor than upon the rich. While It may be difficult to determine exactly who does pay the tuxes which support our national government, It Is not dlfllcult to point out who does not pay them. The descendants of John Jacob Astor have kept his millions largely Invested ill valuable real estate in tho city of New York. That property pays nothing directly or Indirectly to the support ot the nation. Yeais ago a picturesque figure In the financial centers of New York was Rus sell Sage, a man ot most exemplary but most abstemious habits, whose personal cxpeiiMs were trifling. He left a fortune ot many millions which had contributed but an Insignificant amount. If anything, to the national Income'. wealthy i'uople escape. These examples, which might be am plllled indefinitely if time permitted serve to lllustiate my meaning. The whole point Is this: To-day the wealth of this country pavs comparatively noth ing In proportion to Its ability toward the maintenance of our national government. Under the constitution, as a practical matter It cannot be directly taxed. The 1. resent system of indirect taxation does not reach It. Undoubtedly something might be done to correct this fault by a levislon of our customs and Internal rev enue taxes. Our excises and our duties might be so adjusted as to bear less In avily upon the consumption of the poor man, but they are still a tax on expenditure and leave untaxed that In come which Is not so expended, (liven two incomes of $b i,imj each, should A, who spends his entire income, pay 10') times as much to the malntr nance of our national existence as li, who spends but M.'On a year-.' The only certain way in which the rich, especially the veiy rich, can be made to contribute duty to the national expenses Is by the imposition of an :i come tax, and my first proposition Is that the federal government should be vested with authority to use this form of taxation. It may not be desirable to use It. It may be found Impracticable to use It. Hut the government .should at least possess the power to compel the wealth of this land to contiibnte more than it now does to the support of the nation. VAU'i; as i:mi-:r;i:ncy tax. My second proposition Is that, whether this form of taxation is or is not desir able lu ordinary times, the United Stales should possess It In time of emergency. It may not be generally understood that, except for some thirty years out of the century and a quarter of our existence, men have supposed that the government did possess this pun or of taxation. Dur ing the War of 1M2 arrangements were made to enact an income tax measure, and such a tax would undoubtedly have been laid had not the war ended. At that time many of the men who framed the i oiistltutloii were alive. The debates leading up to the ratification of that document by the several States were firsh In the minds of all. Yet was there no dissent from the proposition that the government might legally impose tills tax. When the crisis of the Civil War was upon us an Income tax was levied and many millions of dollars were collected for our national deteiisii through that kind of taxation. It was not until 1 that the Supreme Court declared the In come tax In violation of the constitution. The stiength of a nation to-day de pends largely upon Its ability to raise money. It is to me a monstrous propo sition that the United States of America, charged with the duty of maintaining Itself at home and defending Itself abroad should be denied this mighty weapon of offense and defense, a weapon possessed by every civilized country with which we' may be called upon to cope. OHJr.CTIONS TO AN INCOMU TAX. What objection can be urged against Investing the f. deral government with power to use this form of tnxatlon, which Is apparently commended by Justice and required by mcisMty? Tho principal objection Is the man who will have the tax to pay. Nor is this ob jection by any means an Inslgnlllcant one. This Individual belongs to no politi cal party, but has in the past pervaded all political parties, ills strong hand and his cunning brain has largely molded the legislation of this land. Of lato years lie has been much les,s In evidence, and Ills Inlluence has distinctly waned, but ho is still a mighty host to bu reckoned with. He, It Is, who furnishes tho guiding In telligence and the sinews of war for this contest against the ratification of tho present amendment. In saving that he Is the real objection, I do not mean that men cannot be found of h'gh Intelligence, of perfect honesty, who would probably pay no penny of this tax but are neveithiie.ss opposed to It on principle. Seldom can It happen that any measure of progress, however meri torious, will not meet with sumo opposi tion from the ranks of tho reformers themselves. When such a man If found, thn gentleman who will pay this tax, make much of him. Though formerly branded as a demagogue, ho becomes straightway a great juilst. Ho la a bul society, n defender of the con- Lot lis. see what some of the nominal objections are. INQUISITORIAL DISCRIMINATORY. It Is said that this Is an inquisitorial tax. In that It can only be. laid by prying Into the private affairs of the Individual, and that it Is a discriminatory tax be cause even after that has been done much Income escapes tnxatlon. All taxes which are laid on other than visible property iiecessailly involve an Inquiry Into thn private business affairs of the taxpayer. Kxperlence shows that unless the tax is directed against prop erly which Is exposed to the view of all, and which cannot be concealed, that much which should Justly be taxed es capes Ibis bunion. For these reasons many have contended that only visible property should be taxed. The policy of our State Is otherwise. We require, In the making of our Inven tories each year, a most merciless ex position of the business of the taxpayers, lie must not only expose, but he must make oath to the truthfulness of the expose. Computing the Inventory of to day with that of former years, It Is ap parent that we are lu nowise departing from this policy, since every year puts Into this inventory questions which are more searching. Other States may with great force luge that this form of taxation ought not In be adopted because It Is Inqulsltol leal. The Stale of Vermont can with no man ner of consistency take that position, and, for one, I believe that the policy of Ver mont In this respect Is light. In view ot the sublet filges and the dishonest prac tice's to which men habitually icsort to escape their Just proportion of the bur di ii of taxation, the government Is Justi fied In resorting to the mot drastic measures to force a proper compliance with law. If the men who have property mid who can afford to pay will not vol untarily state their means, then thev should be compelled to do so CA LLKI CLASS LKnlM.ATION. It is uiged that an Income t i Is class legislation, nrd that this fmiii of taxa tion ought nol, therefore, to be adopted, t i rlaialy nothing could be more deplora ble than to stir -ip bltteines between i lasses III this country of outs. ,i'i.l any law or anv discussion tending in this di rection should b", In so far as possible, avoided, P.ut this cannot be carried to 11k extent of declining to discuss or to enact when that Is necessary to cor rect for the future what has been wrong In the past. If that class' In the irm miiuity which would be mainly affei tc.i by an Income tax has not contributed In time gone by Its proper propoitlnn to tilts public Inn dee., then ll Is not class leqlvlnllon to collect thai wrong. My observation Is that whenever an attempt is made to cut out special pilvi lcge, to limit the extortion of wi.ilth, to secure to the poor tiini an equal op portunity, tin cry of class legislation is linuii .11 it.-ly raised. Let thrro be no mis. understanding. I am making no attack upon wealth. I have often said that he who builds and honestly operates a fac tory dees ne.ro fur tin enmniunltj lu which that intoipiisc Is loeated than he who endows :i library. Capital Is ex nctlv as neeilful lu tin development of society as labor, and the rights f plop citv must b Just as n llgloi.sly respected as the rights if labor. Lot In the last wealth has exercised an undue Influence In the l."ami'ig if our laws, it has es cape d Its proper share of the public biiiilen. This ought to 1 must be corn i tel. and con eel it i :n properly corrected and no attempt to be br.ll'ileil is I eln'-s leqlsl.itlo.i. It Is said that the Income tax Is ob noxious because incomes of a certain amount are excepted from the opera tion of the tax, while the tax ltslf increases faster than the Income. Our own liieome tax of 1M;:1 exempted all Incomes below $r,nu, laid a tax of three per cent, from JfiOO to $10,00(1, tin J of five per cent, above $10,000. This, It Is said, alms at a class, and In there fore Improper. RKACHKS WI1A LTH I KR CITIZUNS I am not lore discussing Hie natui-" of the Income tax which should bo lin ed. Sometimes this tax Is laid alike upon all incomes. There have been Iniome taxes which decreased upon the dollar as the Income Increased In i ertaln of the Herman States i--dav. where great attention has been paid to the levying of taxes, and es pecially of this tax, the tax Is Imposed down to Incomes equivalent In nir money to $,",00 per year. All this Is .; matter of detail which Is not Involved In the fundamental question as to whether this klnl of a tax shall b" laid. Tho Income tax Is .Instilled be. cause In that way you teach tb wealthy citizen who does mil other wise contribute what lie should. For myself, however, I am free m say that I favor a progressive Income tax and the exemption of incomes tin to a comparatively high figure. Tb members of society must contribute to the maintenance of t1(. social structure in proportion as they a-e able That the poor man Is entitled to consideration at the hands of his mine fortunate fellows Is recognis able In many ways If a pauper has no means of support the entire com munity cures for him, We exempt from attachment the homestead of an Inllvldual. To a certain extent the wages of the laboring man are not subject to trusteo process. When the bankrupt exposes his entire properly to be divided among Ills creditors certain items are set apart to him nn 1 cannot bo hnlden for his debts. The necessities and the abilities of dif ferent members of society must be con sidered, it Is no unjust thing to re quire him who by the accident of birth or of good fotlune or of superior ability Is III pns.ses.-inn of a handsome income tu contilbulc mole liberally from that In come than he who has barely sulliclent to maintain an existence. Tho proper recognition of ihls ptlnclplo Is much bet ter thiin the socialistic propositions which are before Us and tho social upheavals which are certain to come In one form or another unless that principle Is tecog nlzcd. DUTIF-S OWF.D 11Y SOCIF.TY. Society owes certain duties to lbs less fortunate members, and It Is for tho In terest of society as a whole that these duties should be discharged. We e-annot transfer the property of one man to an other, for thut would bo anarchy. Wo can seo thai men and women am taught how to work properly, and uro to some extent assisted in that wurk. No better Illustration can bo found of this last proposition than the Immense service which tho agricultural department of the United States has leiidered to the agri cultural Interests of this land, We can, within certain limits, make, morn coin initiiblii and morn sanitary the houses lu which men live. Wo can, again with certain limits, reduce tho prion and Im prove the quality of the necessities of life. Wu can provide, proper recreation or mind and body. All this costs money, and It Is not unjust to require that those who can do so without Inconveiileiicii should contribute liberally Andrew ChuukIc has pouit-d out mil- work of stlttitloti lions 111 Ihr building of lll.iutles and the endowment f foundations, he would even usurp the functions of government by providing for our piesldenis In ihelr re tirement. Mr. Rockefeller lias unloosed his purse strings In mnnllleenl charities. Uor all this we are and should be pro foundly thankful, but for my pat I I would let these gentlemen begin their public benefactions by paying a pioper amount of tuxes. I am advocating the adoption of an Income lax, not beeauso the rich mall will pay more In proportion than the poor man but beeaus,. In that way alone can he be compelled to pay a fair propoitlnn. TO INT I'RIIST OP RWII MAN. And It Is. looking to the future, for tho Interest of the rich man himself that he should contiibnte his Just share to the social burden. Said Madaino Pompadour, when the minister of Louis XV objected that the burdensome f ixation nei i ssltati d by her extravagances would provoke a i evolu tion, "After os the deluge." And the deluge came, a deluge of hale, and i blood and ot nilsciw, which swept out of existence the Trench monarchy and all things for which tlmt monarchy had stood. I am not prophesying a lepetltlen of the French Revolution. There will be no bloodshed, no ilot. no Incendiarism. There Is no occasion Toi all this. The people of the United Suites already have In their hands other mums of securing what be peasantry of France fought for. Will you gentlemen of piop.'ity kindly consider what the political constitution of this country Is? We have to-day an estimated voting list of net ween ti ami is million, "f the total number of vot ers probably one-half have no pioperty whatever, four-llfths have an Income of Ii ss than per year, and yet these men, bv tlu'lr ballots absolutely rule the destinies of this laud and can take, by their ballots, your pioperty and my propertv K they will. These ar. limes of strange and fan tastic lil. ii s. The air la tilled with all suits of suggestions of so-calle.l reform. At the last election the Socialist party uisl iilie-twelllletll of all the Voles'. ONU SA FK ! U A III FOR PISOPKKTY. The lights of person and of property Will be lespe. lul in this government of ours only .so long as a majority of out voteis are Inclined to ne Just, fair anil honest. The only safeguaid which me man of plopil't) will have or can h iv'e l'i times to conic Is the hope of fair treat ment at the hands of Ills fellow citizens. In orderioilescrve such treatment hemust l'u si mete mil to them treatment which " '""' 1 '"' man of substance i annul ex pect thai his substance will be piotected iinles.s he Is willing to devote to the pub lic good a legitimate part. The wealth of this country must bear Its share of the public burden, and one way of beailng that share is to conn 1'iiite l' tin e.- l'r use of the giivemiue'it m proportion to i the Income fmiii which that contribution must come. Will Vermont pay more than Ur shaii''.' I am told that It was urged upon the last I.egislatui e that If an Income tax were lull It would be use. I lor the benefit of States other than Vermont. It was said, that southern States and western States, having the balance of power, would appropriate the money so raised for improvement:) which would benefit them and not ,n and that we should therefore be com pelled uii.ler this tax to bear a part of a burden from which wo derived no advantage. This argument is an absut ditv. be voted in Tb expenditures will any event Whether an is not levied has bearing upon the Income tax Is not the slightest making of therni outlay: It only determines who shall pay, whether the poor man shall the entire load or whether the jicu-' ,!,.),' man shall carry his share. A ceitaln .".mount of money will be expended by the nation, and the real question Is whether Vermont pi'.vj more or less of tn.it expenditure un der an Income tax than under the present system of t. ixatlon. Other wise stated, will Vermont pay more, In proportion to Its wealth and itn population, than other States? NOT NATIONAL Pol, ICY MURUI.Y. For one, 1 deny that the answer to this question should be In anywise controlling. Certainly In matters of national policy every state may win In proper limits consult Its own In terest Hut this is not a question of national policy. This Is a social mi economic question. Veiinont ought not to vote against this propo.-,!tio,i even though the class of men affecie I by It were more numerous In Vermont than In any other States To put til's concretely. Vermont ought not to pro tect her rbii men from paying their pioper shine of the burden of nation al taxation simply because It may happen that she has more such men In her borders than her sister States Unt. assuming lh.it the argument Is a valid one. I deny the facts. 1 assert, upon the contrary, that piobablv no State would pay bss under an income tax, in proportion to lis numbeis and Us ildus, than our ovv n State. It may be doubted whether anywhere In this whol, union wealth is more even ly .llstilbuted than In Veimoni. Y iiave few of the viry rich and fi w of tlio wry poor. Nowhere In our bioa.l land is theie less of biting poveity, and nowhere less of ostentatious extravagance. Income tuxes almost Invariably tlx a limit below winch the tax shall not apply. The Income tax of lil began with Incomes of J 1,0 0. ever:, thing ii' di-r that being exempt. The war lax of Imk begin with i'i.l. Mr. Underwood's piopusert bubluess tax, which was In essence an Income tax, exempted evciythlng below fi.ism. Prob ably the limit to-day would be between i;',(i and $."i."'0. You all know perfectly well that He number of men ill Vermont who would pav any coiiBl.lciable lax under such a law would be iiiblgnlllcant. The Income tax of l'l was declared un constitutional b the Supreme Court early In lv.i.1, and no figures are available with lespect to that tax. It Is possible to ob tain certain llgures with lospeet to the tax of Is"'.:!- 'I'hls tax began, as alreadv slated, with Incomes of $rl, Imposing three per cent, up to JlO.ino and live per cent, beyond ' have not been able to ob tain the amount actually collected by States, but tlio assessmeiii ion ior tile year l"''' ,I,'H "aw l"" films levied against each st.ue. VERMONT'S SHARK SMADD. That assessment embraced 111 States nm Territories, Including the District of Col umbia, It "HI remembered that the Miiithcru Ktatcs were, ineii in revolt. Of these, olllv eight were assessed for les than ' Verm1"1'' '''hoy were .Minnesota, Kansas, Nebraska, New .Mexico, Ptah, Colorado, Nevada and Washington, all western States which at that time were undeveloped To-day all these States would pay mon' ' "r"i"n. with the possible exception of New Mex Ico and Nevada. Looking at the amounts from different Suites and giving the llgures lu round numbers. tl' "esAineiit against New York was $..C6.ni. against Massachusetts ir, Si' M-'Ine sT,iaai, New Hampshire. j5oV.ii'.. V.-Iiuo'" 3'J.0M. Since l1! Venmmt has probably shown less liii reuse in population and In wealth than anv one or the .11 The amount paid then was Inslgnllli ant III compailson with the whole, and lelatlvely It would be more iiislnlllc:.nt to-day. These llguies conllrm what must be the natural Infer ence, namely, that hardly any State, In deed probably no State, would pay us little under the Income tnx, In proportion to Its wealth and Its population, as Ver mont. In other words, Vermont would pay Its part of the national tux more enslly under an Income tax than by any ether tax which has been up to the pres ent time devised. UN CON ST I T UT I ON A L IN ISM. Hear In mltid that up to is::. It was sup poses'! that the federal government had authority to Impose nn Income lax. The Supreme Court then decided that such a tax was unconstitutional, and this decision was accepted at the outset an limit. It was acceptable to the dominant Interests, nn ' while some suggestion of a constitutional amendment has ever since been before the country, It was generally understood that an Income tax could not be laid, As time went on the sentiment of our people upon this subject changed. In other countries tho lii"oiiio tax enmo gradually to be universally adopted. As everybody knows, l-Jnghind has laid this kind of tax for half a century. With the awaken ing of democratic Ideas other countries, upon Investigation, adopted the same form of luxation. To-day nearly every con siderable nation In ilurope derives a sub stantial part of Its levenue from the in come tax. W lien our act of Ki, which was later declared unconstitutional by the Supremo Court, was befoie Congress for considera tion, one of Its most earnest opponents was Senator Hill of New York. This gentleman inado an earnest and an nble l speet b. in the course of which he urged with much zeal that while It might bo true that monarchical Kngland employed this form of Inquisitorial taxation, liberty loving Fiance had never submitted to It. V hlle no Income tax has ever been actually levied In France up to the present time, that country several yenrs ago voted for the principle, a bill has alteady pased one branch of tin' Legisla ture and Is before the other, and lu the neai filtuir. France will have a most complete system of Income taxation. PUIILRJ SUNTIMLWT VKICRING. In our own country It became evident that public sentiment was veering strong ly In that direction and that no political patty could hope to maintain Itself which did not favor that kind of taxation. In 1!J Piesiibnt T.ift sent to Congress i message In which he favored the submls sion to thn people of all Income tax amendment, and soon afterwards such an amendment was submitted by Congress. The proposal to submit It passed the Sen ate witnout a uis.'-entlng vote, and was adopt, d In the House by a vote of SIS to 11. 1 tulcr these clrcustances It went to the States for ratlllcatlon. It being univer sally assumed that ratlllcatlon would follow speedily and as a matter of course. And mi It would but for one of those un expected nils.idventuies which sometime happen, (lovernor Hughes of New York sent to the Legislature of that Stato i message In which he expresses! the opln Ion that under the proposed amendment the fed i ml government might tax In conies derived from the securities of tho State governments; that this would af fect the borrowing power of tho States, and that the amendment ought not, therefore, to be ratified. Governor Hughes was wrong In his law. a.s Mr. Root of that State at once point ed out. So far as I know, the legal pro fesslon, aside from that branch of It which belongs to the corporation frater nity, has almost uniformly agreed with -vir. iioiu. i-veti it uovernor ungues nun i con ngiu in ms law, inc euect upon the price of State bonds would have been Inappreciable. TWO MORi; STATI3S NKKDKD. Hut while the objection of Governor Hughes was not a valid one. and while his own State has declined to follow his lead, having cast Its vote for ratification, still his message gave to the opponents of this me'asure the opportunity which th"v had desired. Mr. Hughes was a good lawyer, he is now perhaps a better one he had stood steadfast in the ranks of tho l efoi inei s and the Integrity of his motive was above question Idea which he sugg Laying hold on the sled, the enemies of this nieasuie have several Legislatures been able to Induce to withhold their ap- pmvnt. Up to the present time .11 States have ratified, and to make up the necessary tin i-.-t.uirths only two more are required. A State cannot withdraw Its assent when once given, but a succeeding Legislature may ratify notwithstanding that Its predecessor has declined to do so. When It Is remembered that there are II States still to act, but little doubt can be felt of the ultimate re-sult. The friends of the measuie conlld.'titly expect that the nieestary number will be obtained before the winter has passed, ought not Ver mont to now align herself In favor of this aim iidment'.' SPF.AKS AS A RBPUI1LICAN. I speak as a republican. I have never v nit il liny other national ticket, and I mist I may never feel bound to do so. I hope, and exiect, that the Republican I inly will be so leorganlzed and reju venated as to become rfio great construc tive patty of the future as it has been of the past. Hut this never can transpire unless tho leadership of that party is prepared to recognize the change of conditions and of sentiment. The wealth of this country de.-eives a piomlucnt place In thecounclls of any party. It has an enormous stake lu our national legislation, and tho men who control It aie of strong Intelligence and wide experience. Rut they must ap proach these questions from a different angle, lint they must liso nbovo con slderatiuns of mere i-cltlshness. No patty can expect to control the des tinies of this nation which will not ac cept and apply the principle of an In come tax, nor can the State of Vermont hope to maintain Its prestige In nation il affairs unless It keeps In touch with the national life riimr. ami its cai'm:. (From the Landmark.) The F.nosbiirg Standard, 111 commenting on a recent editorial In the H.irro Times on the Increase of crime, says; "The re port, to which the comteinporary refers, gives further evidence, toward the cor rection of the misleading and harmful reports that have been given wide pub licity In and out of the State. Crime, both against person and property, and of all degrees of seriousness, Is all too prevalent In this country, and Vermont has to answer for her proportionate sluiro of this evil record. Hut having answered for thut, tho good natno of the Statu should bo kept free from the libels of thn sensationalist." During the week, a .subscriber called up this olllce, and In speaking of thn crimes of violence that were reported lu these columns In tho last Issue, said that both were, In a lurge measure, due to conditions In a certain decadent com- munltv. which was the early home of the perpetrators of the outrages. It Is un unfoitunuto and distressing fact that, DOMESTIC MKNU FOR SATURDAY. Ilroalffnst. Cereal Itananan Minced Roast Reef warmed In gtavy Fried Potatoes Steamed Rolls Cranbotry .Sauce Coffee Lunch Creamed Finnan Hnddle on Toast or Jelly Waffles Honey Grape .Iuico DINNKIt linked lienns French Rolls Indian Pudding lit own Dread Tea INDIAN PUDDING, nn excellent cold vventher iles- This Is strt to follow beans. baked pork or pork and Made as our grandmothers made It, with out eggs. Tho old way that has never been Improved upon is to bring a quart ot fresh milk to boll In an Iron lietlb. then sprinkle Into It. little by Hub-, with i the left hand, about one and one-quarter cupfuls of fine granulated meal, st'rrlngl constantly meanwhile with tho tight blind. The meal should be held high and al lowed to sift slowly through the lingers. When this has thickened and cooled a. little, two teaspoonfuls of ginger, three quarters of a cup of molasses and one half teaspooriful of salt should be stirred lu end the mixture beaten until smooth. The pudding dish must then be thorough ly greased, the batter poured In. nnd a quart of cold milk turned In at the lat. After this last addition, but little rtlrrlng is needed. Hake about five hours: In a slow oven. Tho slower the oven, the more creamy and delicious the pudding. After the cold milk )e added the batter should be as thin as for pancake batter. As meals vary In their thickening proper ties, an I'.xact ruin for meal cannot bo given, but It Is always safe to as.'timo that the newer the mo.M the less will be required. Hmma P. Telford. SQUASH Pin. Three hnlf-plnts milk, three half-pints strained (or sifted) squash, three eggs, sugar to taste, a little salt, flavoring ns you like It. Scald the milk, milling a little cream or a piece of butter tho size of a walntit. M.x together the squash, sugar, salt and flavoring first, then stir In gradually the scalded milk when it. is cool, then arid the eggs, well beaten. This fills two deep ple-platcs. Charlotte A. Vinson. NOUGAT. Slice lengthwise one pound of sweet almonds (blanched,) leave them a short time, in the sun until they become some what discolored. Dissolve without water three-fourths pound of sugar In a slight ly buttered stew pun, stirring constantly. When the sugar has melted and commenc ed to change color, throw- lu the almonds previously toasted In another dish. Mix well with sugar. Press down evenly irt the bottom of the .stew pan. When cool turn on a plate, press together evenly In n thick cake. Wrap In wax paper and keep In a tin box. TURKISH NOUGAT. One pound almonds, one of seeded raisins, half of figs, fourth of candled cherries, a fourth of candled pineapple, a. fouitli of hickory' nuts, a fourth of English walnuts, two of extra C sugar, half a cupful of water nnd a cupful of heavy cream. Illanch the almonds and toast almonds, hickory nuts and walnuts In tho oven until a delicate brown; cut figs Into strips, cherries Into halves and pineapple Into dice. Dissolve sugar In the water, add cream and boll without stirring, after boiling commences, until a soft ball Is formed when tested In cold water. Remove from the fire, let stand until lukewarm, then beat to a cream. Melt the cream bv standing it In boiling water, stirring constantly. When melted, add tho fruit nr. 1 nuts and flavor with vanilla. FUDGK NOUGAT. Poll two cupfuls of granulated sugar, one cup of milk, butter the size of a walnut anil a pinch of salt, until they form a soft ball wlien dropped in cold water. Then add the Juice of half an orange. Take from tho stove, and after beating a minute, stir In one cup of chopped nuts, ralslno and figs. Pour Into a huttered pan, and when cool cut Into squares. SOUR MILK CAKH. One-thlrd cup shortening, one cup brown sugar, one cup sour milk, two cups entire wheat flour, one level tea spoon soda, one-fourth level teaspoon salt, one level teaspoon each of cinnamon and allspice, one-half, level teaspoon of clove, one cup seeded raisins cut 1m halves. Ccnm the butter, nfld the sugar gradu ally; then add tho sour milk and tho Hour sifted with tho soda, seilt and spices. Iieat well, add the raisins, beat again and bakn In a loaf In a moderate UNPA It DONA RLE. "1 see that the president of tho Fifteenth National bank has been forced to re sign," said Pinks. "What was tho trou bio?" "His wiithiR was too legible," explain ed Jinks. -'Why, anv one could decipher his signature." scattered through Now England, there aro communities thnt were onco thriving, law-abiding villages, hut have decayed to the point of being breeding places ot vice and crime, and tho abode of a large proportion of phvslcal mental and moral degenerates. No State Is free from them, no State should bo unduly censured above the others, but each has an unpleasant task to perform In remedying the trouble. The facts may as well bo faced, tho causes Investigated and the remedy ap plied if them is one. A bill, called the "slcrillzatlon bill," which Is to recelvo nttentlon at tho hands of the present Legislature, alms at one of the chief c.'iu.'-es of many shocking crimes. It should pass, as should a bill requiring a doctor's certlllcato beforo marriage, a well iih a town clerk's li cense. To allow the weak, tho Imbecile and tho vicious to reproduce their kind Is something that should bo no longer permitted It lllls our Jails, hospitals and asylums. 'To permit the physically and menlully weak to enter the world, not only handicaps, them, but is a crime against society. Prevention Is the only correct remedy to apply. Sterilization of certain classes of criminals and defec tives may seem a harsh procedure, but lu our Judgment It Is necessary as a pio tectlve measure for society at large, m our modern civilization, of which we are Justly proud, tin re l.s a sad defect. We give more attention to tho breeding of our hoises and cattle than we do to the breeding ot our men and women. SCIENCE SUNDAY MKNU HIIHA KFAHT 1 b ans Prow n Pre i Orange Marnri ail err, , or Tea linked Ulsclilt DINS hit. Clam Hoiillb.n Sturfeil H.iiv, i i r. . t, Pork Should, r Mashed Pot-uo. Halted Sqn ish i Mlnco lie Christmas !' ddlng Coffee liak. d Ham Hal Mit Ureal 'Pl s: , M . I ! i " I Cre-un '1 O. Squash li ( ra Chers. HIPPI.R. Shrimp W trglo Crackers and On cso Chilrtrnas Cake App'e Pie lee r'renm. As will ho .-ecn the -i'iovo , n -o-r.nr nt for a ChrKtmis dim,, r and I- it tn time put forwud -v.i'i the tin t o. giving several hucj. stlons in, a for consideration in pr p it ,ng Hv M rrj Christmas" feast, liy cuttliu- i n s am of the minor dishes nnd redm ir? t des forts this will mako a very nice Sunda filmier, If wo expect to have t irkey o. gooso for Chilstmas. MONDAY' MKNU. liRHAKPAST. Cereal Pin it wheat Cakes Cold Pudding Fruit Honey Coftea LUNCH Rolled Rice with Italslns Milk or Cream Ilread Applo Banco DINNER. Cold Sliced Pork Applo Indian Mush Pork Gravji Sweet Potatoes Ilrcael Pudding Hard Sauce Cereal Cofteo ROAST PRPSH HAM Oil PORTC SHOULDCTt. For a Sunday or oven a Christmas elln. ner wo will find a well stuffed pork shoulder or fresh ham very flno If well seasoned and carefully cooked. In tho following recipe I would adviso mora of crumbs and less of sage and pepper. As this is from a high authority, however. It l.s presented verbatim, with tho above caution. Tho stulling seems to also bo almost an onion dressing and needs less of onion and nioro of cruntbs to suit tho tasto of an average family. A leg of fresh pork, one pound ni onions, ono gill of fresh bread crumbs, one tcifipoonful of powdered sapc s.ilt nnd pepper, one. ounce of drippings for basting. Wipe the Joint thouroughly, mil i weign it. Kcmove tin. end of tho 1 g j bono tip to tho knuckle so that tho stuff ing can be put Into the cavity thus mad , or tho skin can be raised at one side s. that a pocket Is made and the ft-ifPn? put Into that. Press tho stuping Trtr s In, scoro tho skin nil over in r in . , regular strips, and brush over warmed drippings or olive nil P. bake the pork for 2.1 minutes for i pound It weight", and allow an ext minutes on tlio whole Joint. Hast" quently during cooking. Servo thickened brown gravy and app!c s To mako tho stulling, peel, quarter, parboil tho onions for flvo mln ' Throw away this water and pi fresh. Continue to boil the on about half cooked. Then dra. chop finely, and mix them w ' crumbs and finely powdered f't son and mix well, and It is rad f STUFFKD LEG OF P. H'.K The following would be b tb r moving the bone to mak- ro .m f .r ' stalling. Make deep Incisions In the meat and fill with dressing made ns f. r chicken and seasoned highly with onion. Snewer the places together and rub tho o itsido of tho meat with salt, pepper and a llttlo powdered .ago. H.iko very slowly and basto often. Strain tho contents of tho pan, put In a little cold water to make tho fat rise; then skim and thicken, using a rounding tablespoon of Hour to one oup of tho liquid. Let tho gravy cook eight minutes. ORICAML'D ONION'S. Cook liermuda, Texas or sliver skin onions In water until tender, nddlng a rounding teaspoon of sugar wheu Unit put on to cook and a level teaspoon of salt a few minutes beforo they aro done. Drain nnd pour a cream pauco over, for tho sauco melt a rounding tablespoon at butter tn a small saucepan, add a level tablespoon of Hour and cook until frothy, then add ono cup of hot milk and cook six minutes, beating hard all tho time, add a pinch of pepper and a saltspoon of salt. DOUBLE FUDGE. Cook two cupfuls granulated sugar with a half cup rich milk, two squares of chocolate and teaspoonful butter, un til It forms a soft ball whon dropped In to cold water. Heat, after taking from tho fire until finely grained and turn lnt a buttered shallow pan. Hi - two cup fulst brown sugar and a cupful milk until the soft ball .stage, add a teaspoonful butter, a teaspoonful vanilla and a cup ful nut meats; beat until creamy and turn over layer number one. When cool, mark Into squares. 111! LOYAL TO VKIIJIOXT. (From tho Northtleld News ) Somehow tho tone of ridicule, win b has crept, possibly tincnsclously lnt some editorials In tho State pipers, when referring to Vermont nnd Utah, sc. ms out of place Vermonters surely ought to be loyal tn the Stato no nutter t their politics. Regardless of the fa. t that the tin en Moupntaln State stood aim. s alone In her defence of Mr Taft th. voters had the courage to vol the desired am! If voting Is the s'i'rel wo men are telling the suffrig, tt. s then no one ought for a moment t . up to ridicule Vermont's staunch llcati vote for President Taft. There were a good many fine ni. n voted hat ticket. Vcrmnuteis koi.1 true, as well as being republk.ui.- Refore four years have passed, 'i may be saying, "only Vermont and l of nil tho States, kept tin Ir balance voted well "-Who knows? W'' I and plo t ill. and TiiiJY ai.wayk iiin.p r.i.nr.iu.Y puoi'i.i; Foley Kidney Pills give Just the help elderly people need to tone and strength, en their kidneys and bladder and regu.au their action. John McMasters. Sti ator 111., says; "I feel better and strongei than 1 havo fur many years, nnd Foley Kidney Pills did It." J. W. O'S.illlvnn, : Church Street Adv I'ou.vr.wx piixs at uitr.u rui:r. 1