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ling. (2) Productive of large income; a duty of one cent would afford an annual revenue of $38,000,000. (3) While mainly a revenue duty, it would also give protection to the domestic production of both cane and beet sugar. (4) Would cause little trouble to the consumers; sugar being to a great extent an article of voluntary consumption.

III. Duties on sugar would render unnecessary an income tax, which would be both difficult of equitable assessment and expensive in collection.

IV. The unequal burden of taxation is to be remedied by changes in the levy of State and Municipal Taxes.

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