her
increase of these taxes will inflict new heavy burdens upon the poorer
classes, who in any case will have to bear the heaviest burden of the
war.
The present historical moment is of such magnitude that it can be
compared only with the Napoleonic wars. But at that time also the higher
classes had to contribute to the war expenditures. In 1810 an income tax
was put upon the landed nobility. Wishing to make it appear that the war
tax is a voluntary contribution, the Government levied it according to
the declarations of the taxpayers and refused to listen to informers as
to tax-dodging. The tax rate was progressive, with a maximum of 10 per
cent. All incomes below 500 rubles ($250)[1] were exempt.
It is to be hoped that the great memory of the year 1812 will induce the
well-to-do classes to contribute their share to the expenditures
inflicted upon us by the war. An income tax and possibly a temporary
property tax should be accepted by them.
A. SOKOLOV.
[Footnote 1: It should be noted that the purchasing power of money was
then approximately four times higher than at present.]
Our Russian Ally
By Sir Donald Mackenzie Wallace.
LAIDLAWSTIEL, Oct. 5, 1914.
The Publications Committee of the Victoria League, which is endeavoring
to enlighten the general public on the origin and issues of the war, has
suggested to me that, as Russia is now in alliance with us, I might
write an article on her recent advance in civilization and the ideals of
her people. To condense satisfactorily such a big subject into a few
pages seems to me hardly possible; but, considering that we are embarked
on a great national undertaking in which it is the sacred duty of every
loyal subject to lend a hand according to his abilities, I cannot refuse
to comply with the committee's suggestion.
To many thoughtful observers of current events it must seem strange that
in the present worldwide convulsion we should be fighting vigorously on
the same side as Russia, who has long been regarded as one of our
natural enemies. Some worthy people may even feel qualms of conscience
at finding themselves in such questionable company, and may be disposed
to inquire how far we are politically and morally justified in thus
putting aside, even for a time, our traditional convictions. It is
mainly for the benefit of such conscientious doubters, who deserve
sympathy, that I have undertaken my present task; and I propose to place
before them certai
|