AUGUST, 1909]

OUR MONTHLY TALK.

Last month taxation was the subject, on account of Congress being in extra session for the purpose of revising the present law providing for Federal taxation. As Congress is still in session and the new law has not yet been finally determined at this writing (July 16th), I cannot comment on the same. But some interesting things have come up, worthy of some comment as we pass along. Last month I advocated a graduated national inheritance tax-I have advocated this for many years. It was a plank in the republican platform last year. It was one of the old populist demands. I am glad that it has now been adopted into a respectable family— the republican party. It was a feature of the new tariff bill as passed by the House, but the Senate has cut it off. Many in the Senate wanted to substitute an income tax. During the civil war an income tax was levied and successfully collected, and repealed with the other specifically war taxes after the war. In 1894 another income tax law came into existence, but the rich New Yorkers hired a score or so of the smartest lawyers in the country to fight it. The Supreme Court was equally divided, but the bench was not full, lacking one. When a new justice was installed, making a full bench, a rehearing was secured, and the new justice upheld the law, giving a majority of one in its favor. But behold! One of the justices, Justice Shiras, from Penna., who had favored it, changed his mind over night! This defeated the law, the Supreme Court in this way deciding by a majority of one that it was unconstitutional.

The point was that the constitution requires that any direct tax laid by Congress must be distributed among the states according to population. Of course that would be impossible now, with an income tax or any other tax. The wealth of the country is largely centered in New York City and other large cities, while the population is not so centered to the extent that wealth is. But an income tax is not a direct tax upon property. This was argued "to a finish," and it was decided that to tax an income from land, for example, is equivalent to taxing the land itself, which would be a direct tax. But this decision was by a very narrow margin, as we have seen, and during the civil war I do not think that this quibble was urged; and if it was, did not carry. Let us remember that a large fund was made up, chiefly in New York City, to defeat this law, and that about twenty of the ablest and best known lawyers were hired with this fund, and the legal luminaries carried a strong influence with the Supreme Court. No such thing is ever done in the interest of the common people; but wealth fights hard to retain its privileges. Perhaps one reason why the income tax law was not defeated by the wealthy during the civil war is that during a war wealth would rather pay than fight. The poor man was fighting the country's battles, and wealth paid an income tax, but the tax was made up many times over by grasping opportunities for making money that the war times afforded.

Many people have always felt that the turndown of the income tax law of 1894 was unfair; and that if sent up to the Supreme Court as at present constituted it would be sustained. It seems that a majority of the present Senate took this view, for Senators Aldrich and Lodge

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maneuvered carefully and skillfully to prevent an income tax amendment to the then pending tariff bill a few weeks ago. The President is not averse to an income tax, but having been a judge, and an aspirant to the supreme bench, he would not like to see that body reverse itself. The pending amendment providing for a tax upon the incomes of corporations is considered constitutional in this way: It is clast as an excise tax; that is, a tax on the privilege of doing business as a corporation. A corporation is an artificial entity, created by law, all its privileges being given by law; and the tax would be upon these privileges. I am glad there is some way to get around the antiquated restrictions of the constitution.

The Corporation Tax "Populistic!" The provisions of the proposed corporation tax have not yet been given out in detail, but judging from what we know of this proposed measure I like it very much. When it was first urged by the President, it was condemned by many of the capitalistic papers; and when they called it "populistic" I was certain it was all right. What the capitalistic press (as the Phila. Ledger, N. Y. Times, and others too numerous to mention) condemns as "populistic" is sure to be against the interest of accumulated wealth and hence favorable to the interests of the common people. It was a surprise that Senator Aldrich adopted it so readily as a feature of his Senate bill; but he frankly admitted that he did it to defeat the income tax; and also he expects the revenues from tariff duties to become sufficient in a year or two to permit the repeal of the corporation tax on the ground that the revenue it produces will not then be neededand that is the reason that he is revising the tariff upward instead of downward. More revenue is needed. He sees that an inheritance tax, an income tax, or a corporation tax is inevitable. He prefers the corporation tax as the least of the threatening evils from his point of view; and he wants to keep the tariff as high as possible, so that in the coming years of prosperity the total revenue will be superabundant, leading to the diminishing or cutting off of some taxation, and as a general revision of the tariff is such a task that it will not be attempted when avoidable, the cutting off of the corporation tax will be done because so simple and easy. Do you see? Aldrich does not want the corporation tax, but he accepts it as less undesirable to accumulated wealth than the other two alternativs, and in the above way he hopes to make it temporary only. It is important for us to get into the psychology of those who oppose us; then we can better understand their schemes and defend ourselves.

Mr. Bryan put in his platform last year a demand for certain forms of corporation taxation not essentially different from the provision which has recently been fathered by our republican President, and adopted by a republican Senate. Also Mr. Bryan inserted in his platform (I say this because it is well known that he dictated the democratic platform, and very properly, for he was to become the candidate) a demand for a constitutional amendment permitting a National income tax without relation to the population of the various states. And bless you, the Senate recently passed just such a resolution unanimously, and the House passed it with only 14 votes against it! The Phila. Ledger bewails this as a Bryan victory. It seems that the peo

Mr.

ple defeated Bryan but elected his principlesif that form of expression may be allowed. Bryan has arisen to the occasion, as he always does, and has tendered his aid to the republican administration in having the joint resolution, passed so nearly unanimously by Congress, adopted by the requisit number of states.

The 14 (all republicans) who voted against the resolution in the House were:

Allen, Maine; Barchfeld, Dalzell, McCreary, Wheeler, Pennsylvania; Fordney, Michigan; Gardner, McCall, Weeks, Massachusetts; Hill, Henry, Connecticut; Alcott, Southwick, New York; Calderhead, Kansas.

If you happen to live in the district of one of the above, ask him why he does not want the incomes of the wealthy to help pay the expenses of the Federal Government.

The recent voting in Congress, particularly in the Senate, has shown some interesting things; one of these being that there are some strongly protectionist democrats (they are about as partial to their local interests as certain republicans are), and that there are some very broad and liberal republicans. These come particularly from the northwest; notably La Follete, of Wis., the two from Iowa, Bristow, of Kan., one or two from Minn. and Neb., and Beveridge, of Ind. I sometimes wonder if it is better "politics' to be a member of a liberal party and strive for its success, or be a liberal member of a conservativ party, and try to put broad and able liberal men to the front in such a party. When a conservativ party is in power (as has always been the case in this country), a few liberal men in office in such a party can modify its actions very materially. And then the wealthy classes will "take'

progressiv legislation much more willingly and in a better spirit from its own party (at present the republican party) than from an opposition party. This is conduciv to smooth procedure, the not too rapid procedure. I have great admiration for the liberal republicans in Congress (so-called insurgents). "May their tribe increase.' However, if they should become dominant in the republican party, organized wealth would seek to recapture the democratic party and put it in the saddle again.

Tax Wealth.

Remember this: Wealth has always escaped its reasonable share of taxation for the support of the Federal Government; and it will strive very hard to continue to escape the same. It doesn't like inheritance taxes, personal income taxes, nor corporation income taxes. It likes tariff taxes and internal revenue taxes on tobacco, alcoholic liquors, etc., and stamp taxes on patent medicins, etc. These are all taxes on consumption. They are willing to extend stamp taxes to checks drafts, deeds, etc., which we have usually imposed in war times; they are willing that these should be resumed in time of peace whenever more revenue is needed. That is, do not tax wealth;

tax consumption. That's what we have nearly always done; and wealth continues to concentrate in the hands of the few. Shall we always tax the masses and allow wealth to escape? Wealth should remember that stamp taxes caused the revolutionary war. Will wealth come forward voluntarily and assume its share of taxation? or will it wait to be forced? It might get off easier by coming forward voluntarily.

Whatever your party affiliations, remember that accumulated wealth does not pay its proportion of taxation to support the Federal Government. The only ways it can be made to do it are the following: for private wealth, inheritance taxes and income taxes. Inheritance taxes operate only after the death of the possessor; income taxation is now supposed to be unconstitutional, until the constitution is amended in the way above referred to. Corporate wealth may be reached in several ways, one being the tax on the income of corporations, now being considered by the conference committees of both houses of Congress. But it has been pointed out that this does not reach the millions of dollars in bonds held by such men as Mr. Carnegie, nor the income from the same. In this connection, see the following paragraf, which I clip from a financial paper.

When compared with the burdensome taxations imposed by other countries, our people are fortunate. On the question of taxation alone they have really little ground for complaint. In this country, such a tax as that recently passed by the German Reichstag on bonds and stocks would cause a howl from the Atlantic to the Pacific that would sound like a thunderstorm.

Let us make this brief plank, Tax wealth, the dominant plank in every political platform until it is accomplisht. Republicans, democrats, socialists, and prohibitionists should be able to unite on that. To indicate how far behind we are in this respect, note the remark of Henry Seligman, a New York banker, who has been motoring in Europe. He favors a corporation tax, and also a moderate income tax. But this is the remark I wish to quote: "I do not believe in an extortionate income tax, but in a reasonable one. In England and Germany the income and inheritance taxes amount to practical confisca tion. We do not want anything of that kind."

That, considering the source, shows how far behind we are in the taxation of wealth. I intended to comment on a very valuable incidental feature of the proposed corporation tax; and that is, that it will involve a report to the Federal Government by every corporation, and thus be a first step toward that Federal control that is so sadly needed. But I will wait till we get the law, and wait till we know its provisions, before commenting further.

An August Camp Meeting.

We are all religious. Religion is a part of our nature, and we should not neglect it. Summertime is the time for camp meetings. I hope to go over to Ocean Grove (N. J.) for a week or so this summer to enjoy those good Methodist meetings in that grand auditorium. I am not a Methodist, but I am religious; and I can enjoy religious services of whatever sect or denomination. With most people religion is emotional and sentimental only. It should be intellectual as well. In religion as well as in science, we should face facts frankly, and not be afraid of rational conclusions. Sometimes it will require some courage to do this; but we should never be afraid of, nor ashamed of, truth. Truth is the harbor of safety toward which every ship should sail.

We have been touching religious topics lately, and as a result I have a little pile of letters which I think you would all like to see. Shall we have a little summer camp meeting of our own-a sort of class meeting-with these letters? I will take (Continued over next leat.)

them at random. This one happens to be at the top of the pile:

DEAR DR. TAYLOR:-Consider me a life subscriber to THE WORLD. This is not to say that I believe everything that I find in your very helpful journal any more than I do in all that is contained in any other journal coming to my table. An editor is at a great disadvantage when a little adverse criticism jostles his nerves into physiological "pi," so that he is unable to maintain his mental equilibrium. Such, I am glad to say, is not the case with yourself. I am fond of a man who has convictions and the courage of them. He may be wrong at times, like any other human being; but he is generally open to conviction, and he is brave enuf to confess an error as soon as it is seen.

You put an affirmation upon your own orthodoxy; and yet you write the name of the third person in the canonical Trinity with a small "h". and a small "s"; thereby causing us to believe that you esteem the Holy Spirit less than God. You also say: "Every prophet is a saviour." But really no prophet is the Saviour of the world but the Prophet of Nazareth. There is "none other name" by which to save the world. Is there no good then in other religions? Certainly. But the Christian religion is differentiated from all other religions in that it saves its votaries from sin. This is the reason why the great apostle to the Gentiles was not ashamed of the religion he taught even in the city of the Caesars. Hear him: "I am not ashamed of the Gospel of Christ, for it is the power of God unto salvation to every one that believeth; to the Jew first and also to the Gentile." JOHN FREEMAN NEAL.

Lytle, Texas.

Doctor, I am not usually considered orthodox, excepting as defined (humorously) thus: "Orthodoxy is mydoxy; heterodoxy is yourdoxy." Concerning the Holy Spirit (you see I am willing to capitalize it), I have not been in the habit of considering it a person, nor God; so not considering it a proper noun, nor deity, I do not capitalize it. I hope you will not be too much disappointed when I say frankly that I am not a trinitarian. I am a monotheist; not a tri-theist, nor a poli-theist. I believe in only one universal God. I have never considered the "holy spirit" as a separate entity, but rather an attribute of God, or a pervading motif of God or of a human being inspired to do his highest, truest, and best. Here is the next letter:

DEAR DR. TAYLOR:-Allow me to congratulate you on your articles on religion. They contain more sensible thought on this interesting subject than anything I have seen recently. The ignorance and narrowness of many men in this enlightened period is surprising. Many of them are afraid of the truth. I shall never forget the reply my late beloved father made to me a few years before his death. He exprest views of religion and the Bible similar to yours. I was very orthodox and said to him, on one occasion, that I didn't want to believe anything else than that the Bible is literally true. plied, "I want to know the truth!"

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And that is what we should all strive to know-the truth. It is surprising, in the light of present knowledge, that people will continue to believe in the literal truthfulness of some of the Old Testament legends-Baalam and his ass, the creation of woman, the snake story, God's writing the Ten Commandments with His own hand, the immaculate conception, etc. As you say, God lives and manifests Himself today as He has always done. He is ever near us "in and thru all things.' "In Him we live and move and have our being," and we can best serve Him by serving our fellowman and harmonizing our lives with the great laws which He made for the government of the Universe. C. W. HILLIARD.

Dotham, Ala.

I hope you will all consider this a pretty good speech. If so, I need not make further comment. The third letter, taken from the pile without attempt at arrangement, is also from a southern brother:

DR. TAYLOR; DEAR DOCTOR:-For one, I am glad the Bible has been brought to notice in your Monthly Talk. About fifty years ago Tischendorf discovered in an old monastery on Mt. Sinai a few hundred leaves of parchment. Written upon these in the uncial letters of ancient Greek was the history, laws, and literature of a people, old when Rome was not; with a thousand years of philosophy, poetry, romance, folk lore, drama, and

song when Homer immortalized Troy and the Olympian gods.

With this history was the biografy of a young man of the kingly line who was executed shortly before the destruction of Jerusalem, with the letters of a few of his followers. The revised version is as nearly a correct translation of these leaves as our modern scholarship can give us. They are worth our careful consideration, purely as part of a liberal education. If possible, I would ask every physician to re-read them carefully for points of medical interest, especially for practical suggestions in the line of public health, preventiv medicin, and "moral and mental and physical uplift of the race' thru heredity-and report the findings.

Conant, Fla.

O. E. W. SWAN, M.D.

King James' translators did not have the advantage of the above, and many other documents not available at that time. And the next letter is also from the south:

DEAR DR. TAYLOR:-Since my acquaintance with you and THE MEDICAL WORLD, about two years ago, my appre ciation of you both has steadily grown. have come to regard you as a well-informed, practical, level-headed, conscientious M.D. and citizen, and THE WORLD worthy of the effort of such an one. I have just read your May and June Bible discussions, and without any comment or criticism, beg to give my humble but wellgrounded opinion of this wonderful book. I believe, and am thoroly convinced, that it is our only absolutely As to who safe guide in our pilgrimage here below. wrote it, when or where, has nothing to do with the potency of its truths or the wisdom of its precepts, any more than who discovered certain known remedies had to do with their efficacy. I grant you that a knowledge of the history of our patient is often necessary to a correct diagnosis; and it is well enuf to acquaint ourselves with the history of drugs, but these things avail nothing if we cannot interpret present lesions and symptoms, or are unacquainted with the therapeutical actions of the drugs.

Even so, a knowledge of the history of the Bible is well enuf. What these wise professors say should be read and pondered (some); but their opinions are by no means final. Time and better opportunities will develop still deeper and wiser professors who by their superior wisdom and learning will completely upset the tenets of our own wise men. So let us hold on to the tenets of our pious tho less wise fathers and mothers. Take the old book for our chart, and Christ for our pilot, and we will one day sooner or later reach the shores of eternal deliverance. F. N. WARE.

Thomson, Ga.

The Doctor marks and incloses my comment on page 306, near top of first column. He does not understand my comment and does not mean his order to discontinue. We will continue sending WORLD to him, as he has paid up to and including next December. By that time I hope that he will conclude to stay with us.

And still they come from the south:

EDITOR WORLD:-I, too, have been an appreciativ reader of THE WORLD for several years, Monthly Talks and all, and wish you to continue them. But I must beg leave to differ with you, and to take sides with the poor nameless doctor whom you so commiserated on account of his expression of opinion with regard to Mr. Taft's religion. I do this, well knowing that I shall also be called narrow and ignorant. The Apostles of our Lord were termed ignorant men by their enemies; nevertheless, they did a work for the world that has never been surpassed in the history of the race. They launcht a religion upon the world in the face of the bitterest opposition and persecution, that has steadily advanced to the present moment and is destined to take the world. And allow me to say, this Christion religion derives its from Christ-He is the head and center of it.

name

(Continued over next leaf.)

$3,000 unopposed practise in a prosperous Pennsylvania town, free to the doctor who buys my stock of drugs and building. Parties without money need not Q., care MEDICAL WORLD.

answer.

$2,000 unopposed practise, 25-room house suitable for

sanitarium, convalescents, or summer boarders, 25 acres land (optional) in northern Virginia, near Washington. Active man can double above income, with addition boarders and convalescents from profession of city. Roads fine. Near railroad. Price $3,500, half cash. Specializing. X., care MEDICAL WORLD.

FOR SALE-$3,000 country practise with pretty little home, office, and 5 acres rich open land. Near fine school and church. Most desirable community. Only reason for selling, I am going to take a contract practise. Will introduce buyer to practise.

Address J. C. Denman, M.D., Richardson, La. FOR SALE-Unopposed Illinois country practise $2,500 to $3.000 yearly-for price of property. Collections 98%. Bargain if sold soon. P.. care MEDICAL WORLD. FOR SALE $3,000 unopposed practise, driving outfit, drugs, office equipment, richest agricultural district in Iowa. First-class pay, people, and roads. For particulars Address Doctor, care MEDICAL WORLD FOR SALE $2,500 practise (eastern Pennsylvania, village of 900; best agricultural district) for price of drugs and fixtures. Lock Box 35, East Berlin, Pa. FOR SALE-Residence, including good village and country practise in north-central Ohio. Must retire. Write if you mean business. O. P.. care MEDICAL WORLD. cash will buy a well-paying unopposed practise,

$250 with stock of medicine, buggy, cutter, robes, etc., if

taken at once. No real estate to buy.

Address Dr. Goedecke, Vesper, Wis. FOR SALE $2,500 unopposed practise, drugs, residence, furniture, horses, rigs (southern Wisconsin). Collections and fees good.

Address P. Q., care of MEDICAL WORLD. WANTED-To buy unopposed practise of $2,500 or better. Wisconsin, Colorado, or South Dakota preferred. Give particulars first letter. Address 625-25 St., Milwaukee, Wis.

EYE, ear, nose, and throat practise for sale. Town 8,000; large, thickly settled territory. Price, including office equipment, $1,000. Address Ala., care MEDICAL WORLD. WANTED-Second-hand ophthalmometer.

Dr. C. W. Hilliard, Dothan, Ala.

PERFECTLY new fifty-dollar static machine for sale

reasonable.

Mrs. Geo. De Nike, Clinton, N. Y.

FOR SALE Country practise and property: excellent opportunity; good location; farming community; collections good; terms easy. Dr. Gabrielian, Pipersville, Pa. FOR SALE-For price of residence in inland town 300. One doctor. Closest competition 6 miles-good territory. Price, $1,500. Terms. Box 44, Äkin, Ill.

FOR SALE-A fine Benz & Co. runabout automobile, complete with lamps, gong, curtains, storm front, fine brass lamps, and all accessories; speeds up to 18 miles per hour. Is in perfect shape; run only a short time, and one of the finest and most complete machines made. Just the thing for a doctor and we will sell it for one-fourth its value to settle an estate. Needs nothing, paint and everything guaranteed perfect. For photos and information, Shield Brand Harness Co., 324 E. Market St., Indianapolis, Ind.

FOR SALE-Practise of $2,000 in town of 1,000 (central

Penna.); on main line of railroad, within few miles of city of over 50,000. Large surrounding farming country. Price practically of drugs and fixtures. Address R. S., care MEDICAL WORLD.

UNOPPOSED $3,000 country practise 95 percent. good— free to purchaser of property. Twelve-room house, in good repair. Ill health. Dr. Potter, East Charleston, Vt. FOR SALE-Practise of $3,800 annually (Neb. town of 5,000), for price of furniture, fixtures, etc. S. T., care MEDICAL WORLD.

retire.

Wish to

well established practise and cement block office price. Good town. Trout fishing and hunting. Dr. F. F. Grillet, Farwell, Mich. Town

$2,500 for $400. Drugs and supplies at wholesale

WANTED-Unopposed location in Pennsylvania. having electric current preferred. Or would go partnership with elderly physician having established practise. Dr. Reed, Red Lion, Pa.