Word: system
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Dates: during 1900-1909
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...that the three-year rule is enforced in all our sports, it seems to me that every University team should have its prototype and training squad in the form of a Freshman team. The idea is well-known and recommended under the three-year system, and as the cross-country team has never had enough candidates, would it not be a good plan to have a Freshman team next autumn? Cornell has a very large squad of freshmen running every season, and the resulting championship teams from Ithaca would justify such a venture at Harvard. At almost all the larger...
...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...
...next speaker was A. D. Brigham '12 who chose the negative side. Theoretically the burden of taxation is distributed as equally by the present system of taxation as it would be by the Income Tax of 1903, but in practice the former is far the more equitable. If the tax-payer wishes to avoid taxation, he could easily do so by the income tax. This tax fines a man's income directly whereas the present tax (the "mobilier") taxes a man on the rental value of his dwellings; and it is easy for a collector to ascertain the number...
...most equitable tax is based on property. Such are the taxes now in force in France but the executive is not strong enough to enforce these taxes. The income tax, therefore, does not fulfill the question because it could not be carried out any more successfully than the present system...