Word: toed
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Dates: during 1900-1909
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Following A. A. Berle. Jr., '13, T. M. Gregory '10 argued as follows on the negative side of the question: John Stuart Mill states that "the income tax, on whatever principles of equality it may be imposed, is in practice unequal in one of the worst ways, falling heaviest on...
A. A. Berle, Jr., '13 was the third speaker and chose the affirmative for his argument. The present infairness to the French peasant could best be corrected by the income tax, yet this tax is felt much less by the rich man than by the poor man. There is an...
The 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 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...
G. E. Judd '11 was the last speaker. He chose the negative side and delivered a logical and well-considered speech. We are indebted in proportion for the amount we receive. That tax is the most equitable which most closely shows the proportion of our indebtedness to the state. Now...