Word: sides
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Dates: during 1900-1909
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Following A. A. Berle. Jr., '13, T. M. Gregory '10 argued as follows on the negative side of the question: John Stuart Mill states that "the income tax, on whatever principles of equality it may be imposed, is in practice unequal in one of the worst ways, falling heaviest on the most conscientious." The truth of this statement of Mill is illustrated in the experience of both the United States and England. In the United States at least 40 per cent. of the persons assessed, fail to pay any taxes on their revenue. The Parliamentary Commission of 1904 reported that...
Arnstine was followed by E. L. Viets '11, who argued the negative side. In theory the tax is perfectly fair, but in practice it is most unjust. It would be difficult to ascertain the exact amount of a man's income, his debts and his salary. The fluctuations in a business man's salary would make it almost impossible to determine his income. In Germany, England and Switzerland it has been found to be most harmful, and would it be much better in France? The income tax has made a most conspicuous failure in America; would that same tax succeed...
...fifth speaker was C. S. Collier '11, who upheld the affirmative side of the question. The equitable principle in taxation is the principle of equal sacrifice. With this in mind we may divide the question into three phases: (1) The intrinsic justice or injustice of the present system, (2) the intrinsic justice or injustice of the proposed system, and (3) the comparative efficiency of the proposed tax. The present system relies chiefly on the tariff, and is very heavy on the poor; the proposed tax is superior, as it falls on accumulated wealth. The income tax is especially adapted...
...Ehrmann '12 followed Collier. He upheld the affirmative side. The rent tax has degenerated into a marriage and children tax. Thus, in other ways, such as the door and window tax, the present system is inadequate and unjust. The new system has been tried out in England and has succeeded, and in almost all other European countries except France. This is the greatest argument in its favor. The income tax did not bring about the French Revolution. The French deputies, who are nearest the will of the people, voted for it at their last session. This seems abundant proof that...
...bars--K. H. Barnard '11, H. Bush-Brown '11, H. D. Colton '10, R. L. Forbush '13, C. C. Gordon '13, C. Mashima '12, R. B. Whitelaw '11; flying rings--H. D. Colton '10, G. E. Fahys '13, R. LO. Forbush '13, C. Mashima '12, R. B. Whitelaw '11; side horse--K. H. Barnard '11, H. Bush-Brown '11, H. D. Colton '10, G. E. Fahys '13, R. L. Forbush '13, C. Mashima '12; tumbling--H. Bush-Brown '11, H. D. Colton '10, R. L. Forbush '13, C. C. Gordon '13, C. Mashima '12; club swinging--R. L. Forbush...