the bare necessaries of life, and thus take out from the operation of the law all those who were dependent upon each day’s earnings to supply each day’s needs. Incomes in excess of $5,000 and not in excess of $10,000 were taxed 2½ per cent. in addition; and incomes over $10,000 5 per cent. additional, without any abeyance or exemptions whatever.”
Now this is all contrary to and worse than what would have happened under a Parliamentary Government. The delay to tax would not have occurred under it: the movement by the country to get taxation would never have been necessary under it. The excessive taxation accordingly imposed would not have been permitted under it. The last point I think I need not labour at length. The evils of a bad tax are quite sure to be pressed upon the ears of Parliament in season and out of season; the few persons who have to pay it are thoroughly certain to make themselves heard. The sort of taxation tried in America, that of taxing everything, and seeing what everything would yield, could not have been tried under a Government delicately and quickly sensitive to public opinion.
I do not apologise for dwelling at length upon these points, for the subject is one of transcendent importance. The practical choice of first-rate nations is between the Presidential Government and the Parliamentary; no State
