Jht RURAL NEW-YORKER 
1253 
A Primer of Economics 
By John J. Dillon 
Pait XLVII 
TAXATION 
What is a direct tax? 
When a tax is demanded of the person 
who it is intended should pay the tax, 
it is called a direct tax. 
What is an indirect tax? 
An indirect tax is one which is de¬ 
manded of a person with the intention or 
expectation that he will indemnify him¬ 
self by passing the tax along to others. 
What is a domestic or excise tax? 
A domestic or excise tax is an inland 
tax levied on commodities and on certain 
licenses. 
What is a custom or import tax? 
A custom or import tax is one that is 
levied on goods imported from for. ign 
countries. It is so^ewiaes levied as a 
per cent of the value, and in other cases 
is levied as a definite amount on each 
unit of the commodity imported. It is 
usually called a tariff. 
What is a property tax? 
A tax on any kind of property may be 
called a property tax. It may include 
stocks, bonds, mortgages, furniture, 
machinery, raw material, finished pro¬ 
ducts, buildings, houses and lands. 
What is a land tax? 
A land tax is one that is levied on 
naked land values. It may be assessed 
as a percentage of the appraised value of 
the land, or it may be assessed as the 
whole or a part of the economic rent. 
What is a stamp tax? 
Sometimes a tax is economically col¬ 
lected by requiring a stamp to be at¬ 
tached to the registration of bonds, 
checks, notes, deeds, contracts and con¬ 
veyances of every kind. This system is 
also often used to collect tax on such 
luxuries as tobacco, cigars, playing cards, 
toilet articles and patent medicines. The 
stamps are prepared and sold by the 
government. The preparation and sale 
of the stamps -is the only expense in the 
collection of this tax. This revenue is 
called a stamp tax. 
What is meant by a tariff for revenue 
only? 
A tariff for revenue only means that 
a tax be levied on foreign goods shipped 
into this country for the sole purpose of 
raising revenue to pay the expense of 
government. 
What is a protective tariff? 
A protective tariff is a tax levied on 
foreign goods sold in this country not so 
much to produce a revenue as to give the 
home goods protection against the low 
price of the foreign goods in our markets. 
Is a protective tariff a just and equit¬ 
able tax? 
A protective tariff is not founded on 
any principle of equity. It is a measure 
of expediency. It is a device to compel 
buyers of foreign goods to pay more for 
them in order that domestic manufac¬ 
turers may charge that much more for 
similar goods. Those who favor it insist 
that it is necessary to encourage home 
industries. 
On whom do the burdens of taxation 
fall? 
This is a question much in dispute. 
The whole tax may be borne entirely by 
the person who pays it over to the gov¬ 
ernment. Then it is a direct tax. Tax 
on land is an example. The person who 
first pays it may add the tax to the cost 
of the commodity when it is sold. Then 
it is an indirect tax on the consumer. An 
example of indirect taxation is found in 
foods and wines, and clothing. In some 
cases the person who first pays the tax 
may be able to shift only a part of the 
tax to others. Sometimes the tax may 
at first be paid by the subject, but with ex¬ 
perience he may later learn to recoup 
himself by passing it on to others. Tax¬ 
ation is a political problem, and men are 
often biased in their judgments by par¬ 
tisan fealty. Sometimes they are influ¬ 
enced by selfish motives. The rank and 
file of the people are usually misinformed 
and misled in respect to taxation and its 
effects. 
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