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52
THE PITTSBURG- DISPATCH, MONDAY, DECEMBER 21, 1891.
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1
TWO YITAL TOPICS
Discussed by able Hinds Through
the People's Medium.
THE QUESTION OP TAXATION
As Advocated in a Xew Platform and Viewed
bj a Thinker.
FREIGHT EATIS AND RAIL ABUSES
To the Editor of Tlic Dlsratch:
This association, knowinc the high es
teem in which Kt. Iter. John J. Keane's
economic opinions are held, wrote to him
for his views on the platform herewith. As
it will be of interest to your readers, we
Fubmit the platform and his reply, which
has been coincided in by 81 other college
professors.
New York Tax Reform Ass'n.
Bolton- Hall, Secretary.
The following is the platform of our as
sociation: 1. The most direct taxation Is the best, be
cause it gives to the real paters of taxes a
conscious anil direct pecuniary interest in
Lone-it and economical soverninent.
2. Mortgages and capital engaged in pro
duction or trade should be exempt lrom tax
ation: because taxes on such capital tend to
drie itavav, to puta piemlum on dishon
esty and to discourage lndustr3
3. Real estate should bear the main bnrden
of taxation: because such taxes can be most
easilv, cheaply and certainly collected, and
because tliev bear least heavily on the farmer
and the woiker.
I Our pi esent system of levying and col-K-ctinjr
tate and municipal taxes is ex
tiemely bad, and spasmodic and unreflect
ing tinkering with it is unlikely to result in
substantial lmpiovement.
i No Legislature will venture to enact a
good system of local taxation until the peo
ple, especially the tanners, perceive the cor
i oct principles of taxation and seo the folly
of taxing personal property.
Therelore. We desire tn unltn our efforts.
in such way as may seen advisable, to keep
up intelligent discussion and agitation of
the subject or taxation, with a view to im
provement in the system and enlightenment
as to the correct principles.
Here is IttRev. John J. Keane's reply :
Catholic University of America. (
Washikgtox, D. a, Dec 3, 1891.
Mr. Bolton Hull, Secretary of New York. Tax Re
form Association.
Dear Sm In answer to your inquiries I
offer the lollowing views, with the distinct
understanding, however, that I present
them simply as the expression of my own in
dividual opinions.
The question of taxation is so complex
and so difficult, as well as so important, that
any association established with the view of
studying it in a disinterested wav cannot
fail to be exceedingly useful. The end
toward which all efforts should tend is to
mako the taxes at the same time as light
upon the citizens, as profitable to the State,
as equitably distributed, and as inexpen
sively and honestly collected as possible.
I freely admit that in general the direct
tax is preferable to the indirect. The latter
is more likely to cripple industry, to im
pede commeice. to decrease the nrosneiitv
of the workman, and to open up avenues for
dishonesty. It is, however, to boieinarked
that when any tax, whatever it may be, hHS
been for a long time established, things are
sure to so adjust themselves that everyone,
directly or indirectly, will bear a portion
of it.
Should a direct tax fall on land, or in
comes, or on capital? Without pronouncing
definitely upon this question, I recognize
that the tax should not strike tho agents of
production, e. g., live stock, treei, steam
engines, in a wotd the capital engaged in
industry; but rather tho proceeds obtained
from it, not the gross but the net proceeds.
Whatever be the nature -of the tax, it
should be proportioned to the resources of
the citizens; it is even desirable that it
Biiouia oe progressive: it snouia never oe I
collected on necessaries; and it should not I
be loviod on profits in such a manner as to
disoourngo industry and commerce. Thus;
in the ease of a dliect tax, small properties
should be exempt from it, beoause most fre
quently they do not suffice for the essential
needs of the possessors. '
In the case of an indirect tax, it should
not be placed on objects of prime necessity,
such as bread and salt: but it can well be. es
tablished on what may bo termed luxuries,
such as tobacco and alcohol.
A tax should never be levied in such a
manner as to invito fraud; and, especially.ln
such a way as to invite perjury. As an ex
ample of the latter may be mentioned the
oath demanded of all passengers entering
the port of Xew York.
Finally, n tax should be imposed on occu
pations of such a character that their being
taxed would seem like an approval or en
couragement of immorality.
Hoping that this will sufficiently answer
your inquiries, I am very truly yours,
Joh J. Keane, 'Rector.
TRANSPORTATION CHAHQES.
A Suggestion Regarding the Equalization
of Freight Rates.
To the Editor of The DisDatch:
In your editorial of Decemher 13, entitled
"The Regular Thing," a position is taken by
your great journal at once encouraging and
remarkable. Encouraging, because, should
the corporate combine in aDuse of trans
portation continue to grow in power of par
tiality, then indeed aio dnik days ahead for
industrial and commercial growth. Remark-,
able, because very few able journals of wide
repute and circulation have had fore
sight to read between the lines in such pub
lications as you rerer to, or if blessed with
tho forosight have proved wanting in cour
age, honesty of purpose and national inde
pendence to raise their warning voice
toward drawing public attention to the de
sign. Tho Hon. Aldaee F. Walker is practically
an attorney for tho combination of corpora
tions of which he has been selected as the
head. It is fitting he should formulate his
"speoial plea," as you J ustly term it, and get it
before the great public jury by means of the
Forum or any ot'or agency which could
tian.mlt his "plea" to the thinking portion
othatjurv. Thevars the ones that brins:
in the verdict. The gentleman ably exhibits
his power as a pleader by so mixing the
mass of his argument with truths which are
founded on false position, deftly dampened
with tears of reBpect for Invested capital or
rights, that he molds a presentable object,
which may becomo vitalized into a moloch
of oppression under his and kindred hands,
if not carefully analyzed by publio spirited
Journals. That a quota of analysis may be
contributed by one of this great national
Jury and expressed to his follows through
your pages is the writer's apology lor in
truding this paper npon your notice.
A fact accented so universally as to clothe
it in the color or right, is that there are
matters of publio economy which aro "prl
vate" and those that are public. We recog
nize industrial pursuits and domestic econ
omy ns private, subject to public regulation:
the governmental machinery. State and na
tional, as "public," subject to pi ivate regu
lation by ballot, conpled with the idea that
equal opportunity shall be given to all par
tiality to none. Carrying out this idea is the
cultivation of tne tree of knowledge in our
public schools and the establishing of the
postal system of distributing mail with dis
tance enminaieu. air. wniser usra mu
popular but erroneous position that rail
transportation is "private" enterprise,
whereas it is just as much a "public enter
prise" as is the postal department of our
nation. The postal department has wisely
been conducted upon the principle of being
made self-sustaining, and everv man in the
nation, lich or poor, and wherever lo
cated, whether buying one stamp or
a million, hus to pay a like amount
for service, regardless of location and dis
tance. This wise policy ( wise becauso Just) or
American equality in opportunity has been
the result of growth. Just as will be brought
about a growth of knowledge in transit and
telegraphic communication.
Fortunately for the masses and perpetuity
of democratic ideas, from want of tonnage
and opportunity to make monoy bv its priv
ate manipulation and control or postal serv
ice; out of it lias grown that principle of
equalities and nveragewhtch enables tho pub
lic school books.entitled newspapers, and let
ters to spread like l-ays of sunshine all over
tilts nation. The railway managers demon
strated their tyrannical disposition, their
power to build up or destroy business cen
ters. As the result of an effort to correct
the abuse or means of transit, the inter-State
commei ce law was enacted. True to their
bigot nature the railway managers have, in
most cases, defied openly or covertly these
laws, and instead or helping to find
a solution to the question of le
gitimate transit have used force,
money and misrepresentation to restore
the old order of things by endeavoring to
make the law Inoperative and odious and
get puhllc sentiment for the repeal of this
law.
The vast pooling of the railways contrary '
to law, but natural to legitimate transporta
tion, nnd tho call for observance of rules of
"competition," or, as Mr. Walker Justly
terms it, "war," is causing heads of traffic
departments serious trouble, and may teach
these railway managers that "honesty is the
best policy," and that life and protection to
transit demand recognition of equality in
opportunity to all by a flat rate eliminating
rliofnni.a n't1!.. In tmi-m- la urnt-Hivr ftF H.a lil.a t
and competition should not be allowed n
transportation and communication. It
should be conducted on a basis of worth of
service value, as shown by the results of
their figures now of record based
on "average" with distance ellmi
nnted. The inter-State commerce re
ports of 1889 (the last statistical report
at nnnu) shows some remarcanie u.ua.
For instance, the average hanl of ton
nage for the wholo nation was one hundred
twenty-seven nnd tblrty-six hundredths
miles. The average gross revenuo per ton
per mile wns nine and twentv-two hun
dredths mills. Multiply these data and we
find that had distance been eliminated from
calculation $1 19 per ton, or less than five
and nine-tenths cents per ICO pounds, was
the average lerenue the railways put upon
tonnage of Height. Bear in mind this is
gross charges, and includes revenue for bet
terment of roads, operating expenses, inter
est on bonds and dividends upon stock, al
lowing the passenger service and charges to
be just as it was. ,
That tho revenues of freight have been
based upon the greatest amount possible to
charge goes without saying. Therefore the
railways, State or inter-State, should not only
be allowed to pool, but be compelled to pool
and eliminate distance, and not be allowed to
charge more than 6 cents per 106 pounds for
any and all tonnage any distance. This to
be a basing rate. Then a rate of 1 cent per i
100 pounds should be collected by the Gov
ernment to create a fund for tho purchase
of these lines. An additional rate of 1 cent
per 100 pounds on lots of less than fnll car
lots in one shipment should be allowed as
initial and terminal charge for loading and
unloading, and a graduated scale of charges
up to double tho Dasing rate bo made on val
nable shipments, demanding face value in
case of loss or damage in trnnsit; half of
which additional charge above 7 cents shall
go to the sinking fund or the purchasing fund
of tho Government, and half to the lines of
transit.
This is the principle of equality of oppor
tunity guaranteed by the Constitution of
the United States to all its citizens. Its
application to possible improvement
in commerce and industry can
only he measured bv looking at
transit and commercial intercourse in days
jjiiui-Luujjjjutru stvm power ana tnat oi to
day. Let us see to it that no corporation is
permitted to shut off or turn on the valves
in the life-blood pipes of commerce at their
own sweet win. it was well enough when
we did not know any better. No further ex
tension or rutin ays should be made except
aftor permission is granted and its needs
shown to the inter-State commission. And
when such wants were shown the lines
should be built by the communities living
along tho lines ana ceded to the general
Government. Justice to the railroads in
saving thorn from their battles of competi
tion and State regulation, as well as justice
to every individual and locality in this na
tion or industry and trade, demands a study
of corporate sophistry and a careful consid
eration of transportation and communica
tion Dy news journals and statesmen.
II. J. Gustiit.
Kearney, Neb., December 13.
SUSIE WHO KNOW
What an iEolian Is:
Hon. E. H. Stowe,
Capt. J. J. Vander-
erfit,
Charles J. Clarke,
Hon. a. b Jones,
Cuinmendable.
All claims not consistent with the high
character of Syrup of Figs are purposely
avoided by the Cat. Fig Syrup Company.
It acts gently on the kidneys, liver and
bowels, cleansing the system effectually,
but it id not a cure-all and makes no pre
tensions that every bottle will not sub
stantiate. Great Preparation for To-Morrow.
Extra force of clerks to wait on yon
promptly.
Will Price, 47 Sixth street, I
S. It, Schoonmaker,
T. B. Atterbury, '
Benjamin Thaw,
P. & Knox,
Jas. A. Chambers,
And many, many others (we could fill a
column with their names; nave purchased
self-playing -Eolians from us. All more
than pleased. Why not please you? If
you do not care to buy, come anyhow, and
hear the wonderful music. Anyone can
play them. You can.
JIellok & Hoes k,
"Palace of Music," 77 Fitth avenue.
Open every evening.
Puff Boxes,
Sterling silver and sterling plate. Nice,
dainty little things for ladies, at
Habdy: & Hates',
Jewelers,
Three doors from City Hall, 520 Smithfield
street.
Open every evening till Christmas.
The Fort Pitt Souvenir Spoon.
The handsomest souvenir spoon in Amer
ica an excellent Christmas gift. Tea spoon
S3, coffee spoon SI 73 each. Mailed to any
address. Sold only by
E. P. Roberts & Sons,
Fifth avenue and Market street.
Open every evening. aiw
Embroidered Silk Night Shirts,
Put up one in a box hindsome present.
Will Price, 47 Sixth street.
Initial rings are very appropriate holi
day presents. Have you made your selec
tion yet? If not, visit K. Smit, Smithfield
and Liberty and 311 Smithfield street,
Beautiful Christmas Goods.
R. S. Davis & Co., 96 Fifth ave.
1891 CHRISTMAS 1891
Another year is about to end, and the climax the Christmas climax is here. Triumphs have crowded the year
1 89 1. Acquaintances, friends, patrons, and our business, have all increased,
AND WE GIVE THE NEXT THREE DAYS TO
m l )
I sat
JSRemember, our store
is open from now until
Christmas until 8:30 to ac
commodate those who find
it inconvenient to visit us
during the day.
RTH. MUSI
n
MULTITUDES.
SENSIBLE PRESENTS.
CHATELAINE BAGS.
We have a fine assortment
of these in plush, grain lea
ther and alligator, with
prices ranging all way from
49c TO $3.
On Monday, Tuesday and Wednesday of this week, our
GRAND XMAS CARNIVAL
Will be in full blast Santa Claus will hold three receptions daily, from 9 to 1 2 noon, 2 to
5:30, and 7 to 8:30 each evening. For the next three days we keep open house and say to
everybody in the two cities: COME, AND WELCOME. Come and crowd our big
auditorium to its utmost limit; come and enjoy yourselves. Children are more than wel
come, but they must be accompanied by adults. Each child that comes will be presented
with a box of candy.
UMBRELLAS.
Gloria Silk, 74c to $3.50.
Twilled Silk, $1.49 to $5.
Special guaranteed Silk, $2. 49
to $7.
All Silk, $3.98 to $10.
CsfAll ahove silks mounted on unique
natural sticks, silver trimmed, silver inlaid
with pearl, oxidized silver, ivory and bone
handle
SPECIAL We engrave all umbrellas
free oi charge.
0 8 O t
A large and elegant
line of
HOLIDAY SLIPPERS
For ladies and gentle
men in fancy embroi
dered velvet, plain leather
and alligator, $1 to $3.
GLOVES.
Gloves make a
most acceptable Christmas
present.
We have an elegant line from 24c to
$2.50. Kid, plain and fur-trimmed, dog
skin, Jersey and Scotch wool Fur
Gloves and Gauntlets in Seal, Nutria
and Coney Fur $2 to $10.
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PEOF. GUS. A. "WUEZELL
Will delight both young and old with his inimitable
entertainment of
PUNCH AND JUDY.
ON CHRISTMAS MORNING
Santa Claus will make his tenth annual tour of the Orphan Homes of the two cities, and
present the inmates therein with suitable presents. These presents are now on exhibition
at our stores.
The procession will be in two divisions. The time at which each institution will be
reached is appended below:
ALLEGHENY DIVISION:
Eidge Avenue Orphan Asylum 9:30 a. m.
Colored Orphans' Home, Greenwood Avenue, 10:30 a. m.
Woman's Christian Home, Locust street, 11:30 a. m.
United Presbyterian Orphans' Home, Monterey si, 12:30 p. m.
Allegheny Day Kursery, North ave. and Federal St., 1:30 p. m.
Allegheny Day Nursery, 51 North Diamond street, 2 p. m.
Allegheny General Hospital, Stockton avenue, 2:30 p. m.
Protestant Bovs Home, Anderson street, 3 p. m.
Home of the Friendless, Washington street, 3:30 p. m.
Little Sisters of the Poor, Washington street, 4:30 p. m.
Home of the Good Shepherd, Troy Hill, 5:30 p. m.
St. Joseph's Orphan Asylum, Troy Hill, 6:30 p. in.
PITTSBURG DIVISION:
St. Michael's Orphan Asvlura, South Side, 11:30 m.
Homeopathic Hospital, Second avenue, 12:30 p. m.
Children's Temporary Home, Washington street, 1:30 p. m.
St. Paul's Orphan Asylum, Tannehill street, 2 p.m.
West Penn Hospital, 4 p. tn.
Episcopal Church Home, Fortieth street, 5 p. m.
Little Sisters of the Poor. Bloomfield. B n. in-
German Protestant Orphnns' Asylum, West Liberty Borough
jrresents taieen to smn ave. and Bmituheia st.
Children's Aid Society Presents taken to Dispensary Build
ing, Sixth avenue.
Our Christmas Gifts for the Boys
HThough we are not
advertising Clothing much
these days, we're selling a
good deal of it both in
our Men's and Boys' Departments.
A MAGNIFICENT LINE OF HOLIDAY GOODS.
ALBUMS.
A rich and royal line odd,
new, quaint and beautiful
shapes in Plush and Leather
in newest shades and color
ings. See our own importation of
the famous Posen make of
leather.
! f 91 HT2l P.'lllll I
I 111
Alms fin 99C TO $5.
Without exception the
finest display of these in
the entire city. Every
new style and shape is
represented. Fitted with
best trimmings in cellu
loid, oxidized silver and
ivory.
Prices on these
25c to $40.
THE
DIE
Drop a dime into the bank
and it locks itself and re
mains locked until $10 of
dimes have been deposited.
Barrel shaped, handsomely
nickle-plated, it is the best
thing out for saving money.
dSSs' '"Sw
BARM
BANK
Encourage your boys to
begin 1892 by saving their
small change.
Only a limited quantity of
these. We will give them
on Monday and Tuesday
with every sale ol $5 and
over in Boys' Clothing.
NECKWEAR.
Our Christmas offerings in Neck
wear are now open. Ah elegant assort
ment comprising choicest selections from
the best foreign and domestic makers, in
PUFFS, TECKS AND FOUR-IN-HANDS.
Prices 24c to $1.75.
WE'LL MERELY MENTION
The following, not having room to elaborate or describe
our stock of them, which is large, varied and attractive:
Smoking Jackets, Dressing Gowns, Silk Handkerchiefs,
Linen Initial Handkerchiefs, elegant Neckwear, Embroi
dered Suspenders, Seal Caps, Mackintoshes, Cardigan
Jackets, etc, etc.
300 TO 40C
MARKET : STREET.
300 TO 400
MARKET : STREET.
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