Word: collier
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Dates: during 1900-1909
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Charles Sager Collier...
Scholars of the First Group, 1909-10. K. I. Bennett '11, Saltonstall F. A. Brewer '10, John Harvard F. S. Cawley '11, John Harvard C. S. Collier '11, John Harvard S. H. Cross '12, Wendell B. M. Cutting '10, John Harvard E. M. Dodd, Jr., '10, Charles Wyman B. Emsley '11, Matthews A. H. Garside '11, Class of 1856 I. Goldberg '10, Price Greenleaf W. C. Graustein '10, John Harvard W. C. Greene '11, John Harvard C. H. Haberkorn, Jr., '12, John Harvard A. P. Happel '11, Price Greenleaf R. S. Holmes '10, John Harvard E. T. E. Hunt...
...judges awarded the medal to C. S. Collier '11, but stated that H. B. Ehrmann '12 was a very close second; and awarded to him honorable mention. Collier won the debate on the substance of his speech, everything that he said having a close relation to the question at hand. His speech was well-presented, but he was surpassed in this by Ehrmann, who earned his position not so much on the subject-matter as on the way in which it was presented. Although the other speakers showed care in preparation, the work of Collier and Ehrmann easily excelled...
...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...