1925-05-08 — Page 2

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1.

"

THE HONGKONG TELEGRAPH,

PSYCHOLOGY OF TAXATION.

PROFESSOR SMITIFS LECTURE AT UNIVERSITY,

To the serios of lectures on psychology in relation to industry, Professor Smith last evening added 'n notable contribution on the P-y- | chology of Taxation and people's attitude towards it. For the pur- poses of the lecture, use was made of the Union Assembly Room owing to its better ventilation than that of the previously used lecture room. This was much to the benefit of the Professor's listeners.

In his opening the Professor re- ferred to the history of political movements in the West generally and America, which he said were usually based on the assertion that there should be no taxation without representation: It was this cry that freed America from England, although, the root causes were much deeper and the change was inevitable. The iden at the root of this popular cry was a political- ly moral one, but a more advanced school of political thinkers now used it inversely and claimed that there should be no representation without taxation. Logically then, the more you paid the more repre- sentation you should have. If such an idea was no right it was difi- cult to see how the two points were in any way related to ench other.

If we called the tune of admin- istration, we should be ready to pay, but the emotional belief that one had a right in the framing of national policles was usually ac- companied by an averseness, to pay- ing the bill. The wish to vote and at the same time to avoid payment | was irrational, unindtuṛal and un- reasonable.

Unpopular Tax-gatherer.

From early times the taxgatherer had been an unpopular person. In ancient empires a rick man would purchase the right from the Government to gather taxes over A certain area and endeavoured to make a profit on the transaction. With a fair and just taxgatherer this was an extremely amicable Arrangement, for the Government was spared the employment of a horde of petty officials and could always rely upon a definite re- venue, but the people generally were against lining the pocket of this third person."

In our modern state there was a large class of non-producers who,,

v

FRIDAY, MAY 8, 1925.

EARLIER TELEGRAMS.

MILITARISM IN FRANCE.

Paris, May 7.

Lord Crewe, the Britleh Ambassador, speaking at a dinner given. by the Association in Franco of Grande Bretagne, said that among the worst pieces of foolishness is the charge of militarism so falsely brought against France.

+

He recalled that at the Ambassadors' Conference held last January Marshall Foch stated that he liked conferences and did not like war. This statement was the expression of an undoubted truth. The jingo spirit doesn't exist either In political, commercial or Industrial circles. Would it be possible, that those who suffered by war and are striving hard to rebuild pathetic, ritins, could contem- plate the repetition of those terrible years?-Haves..

OBITUARY,

London, May 7.

The death is announced of Admiral Doveton Stardee-Router. [Sir Frederick Charles Doveton Sturdee, G.C.B., KCB, K.C.M.G., C.V.O., was born June 9, 1859. He entered the navy In 1871 and attained his captaincy In 1899. bejng promoted to rear admiral in 1908. He served in the Egyptian war of 1882 and in 1893-1897 was assistant to the Director of Naval Ordnarice, From 1900 to 1902 he was assistant Director of Naval Intelligence; 1905-1907 chief of staff. Mediterranean fleet: 1907 chlef of staff, Channel fleet: 1907-1908 A.D.C. to the King: 1910 rear admiral of the first battle squadron; 1917 admiral and 1921 admiral of the fleet. In 1914-1915 he was chief of war staff and commander in -chief of H.M.S. Javincible in the action off the Falkland Islands.. Ho

also took part in the battle of Jutland Bank.]

4

CUSTOMS ZEAL

New York, May 7.

The press are sarcastically congratulating the Customs authori. ties on their zeal in imposing a tax of twelve dollars on a British flag brought to America by the British delegates to the advertis- ing convention, who explained that the flag was not intended for sale but as a gift to the city of Houston, but the Customs were adamant. Subsequently indignant American delegates invaded the Customs offices, where they were dispassionately informed that the flag contained silk and, nothing short of an Act of Congress' could secure remission of the tax--Reuter's American Service.

THE COTTON TRADE.

London, May 7.

The joint Committee appointed by the cotton conference on April 22, reports that reduction in prices is impossible. The trado. generally is recovering, but is still handicapped by the diminshing purchasing power of consumers-Reuter.

THE PRINCESS ·ROYAL,"

London, May 7. The Princess Royal slept well last night and her improvement is maintained. Reuter.

2.

were the tax-gatherer agents of the ing on and the members were no rect standard, because our system Government, and it was always longer a family. found that a large proportion of

are

in

of education was wrong, contend- ed Professor Smith. We decide any thx was absorbed in collection. The custom of extracting

how our children should be It was said that high state officials penalties from statesmen who

brought up he said and never died in poverty, but at the failed in administration ruled in same time their rate of expenditure olden days, but direct access to frightened that they may turn out in their private lives was quite ont them was now denied. They were differently to what we hope, sup- of keeping with the amount of in every case surrounded by pressing their individuality their officially announced salary.mass of officials and the compli-the process. They become docile In ancient Athens it was

cated organisation made it im-to authority but fight a Jone-hand sidered, an honour to pay taxes possible to allocate blame.

among their equals. They looked and a family disgrace if they were overdue. In many cases and

The terms Taxes on Commodities upon the Government as

an in- stitution Taxes on Income used

to provide everything voluntary taxes were paid by pay-so frequently in textbooks

and to be eternally grumbled at. ing for the upkeep of soldiers or economics were wrong, said Pro- the undertaking of some civic

Individuality should be develop- Cessor Smith. The taxes were on

Aristotle and Democracy,

conTM

on

▾

work. This was in direct con- the producers in the first place ed, so that the grown person trast to the modern idea. Where and on those who possessed in the could realise himself quite apart does the difference lie? asked the second. Government monopolies from the Government. At it is, man lecturer,

and other ruses could never avoid generally, cannot extend his local direct taxation. We have to earn jpatriotism to the country because more or enjoy less to keep the it is so large that he has lost sight Quoting Aristotle on the de-state working and the civilised of his individual responsibility mocratic state, he said that it community pays its bills through towards it, but there were evid- should be so small that the mera- each individual. bers could be gathered within the sound of one man's voice, [meaning that each should have

ences that the young generation in Europe were beginning to think Social Instincts..

hard. Yellow leaves were falling C. B. WARREN & Co., Ltd. what might be called

Man's social instincts had not and a strong wind was blowing up family interest. But nowadays the state developed as quickly as his social the tree of man, heralding a "spring" is usually so big that the in-organisation. Our social selves which would sweep away this ac dividual does not know what is go were not educated up to the cor-cumulated rubbish.

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