Income tax

President Roosevelt looks over a fence at a farmer labeled “Congress” chopping the roast off a pig: “salary increase.” The rest of the pig is labeled, “inheritance and income tax,” “big warships,” “Panama Canal legislation,” and “currency reports.” He smokes a pipe as he says, “I’ll take this roast home. The rest will go in the smokehouse.” In the background stands “The Congressional Smokehouse” with a sign, “The Long Cure Process Used.” Four cuts of meat are in there: “Philippines Tariff Bill,” “Ship Subsidy,” “Santo Domingo Treaty,” and “Immigration Bill.”

comments and context

Comments and Context

The underlying point, or contemporary pertinence, of cartoonist Kirk L. Russell’s cartoon is in its title — “Planning a Raid On the Smokehouse” — despite not portraying President Roosevelt as anything but a casual observer over the fence.

On behalf of Theodore Roosevelt, his secretary thanks Harold Strong Latham for sending Edwin R. A. Seligman’s book on income tax.

Collection

Library of Congress Manuscript Division

Creation Date

1911-03-03

Theodore Roosevelt supports progressive and “well-nigh expropriatory taxation of swollen inheritance.” He does not care for the income tax and dislikes taxes on small incomes and inheritances. Roosevelt objected to Amos Pinchot and George L. Record because they took positions “too far off to one side.” He views the Industrial Workers of the World as representing destruction, not advancement.

Collection

Library of Congress Manuscript Division

Creation Date

1915-02-06

Theodore Roosevelt has always been in favor of an inheritance tax. Since there is now bipartisan support for an income tax, he did not oppose it. He thinks England and Germany provide a useful model for implementing the income tax.

Collection

Library of Congress Manuscript Division

Creation Date

1915-01-24

Theodore Roosevelt thanks Charles Edward Merriam for his work in the campaign and responds to Merriam’s observations about the Progressive Party. While he agrees with Merriam on social and industrial justice programs, the Progressives need to make sure not to “overpaint things” and appear insincere. He thinks the process for making the Progressive Party permanent should be by working with the rank and file of parties rather than with party bosses. Finally, while he does not believe that George W. Perkins should be called the “official and technical spokesman, the philosopher and exponent of progressive principles,” Perkins’ organizing power is a key part of the Progressive Party and their campaign.

Collection

Library of Congress Manuscript Division

Creation Date

1912-11-23

President Roosevelt tells John A. Sleicher that he does not think there will be an income tax for some years, but believes that “we must ultimately come to it.” Roosevelt thinks it must be the “unusually illiterate type” who interpret his Harrisburg speech as “socialistic.” 

Collection

Library of Congress Manuscript Division

Creation Date

1906-10-12

Thanks to Wayne MacVeagh, President Roosevelt “was able to go through both the act and the decision.” Roosevelt is familiar with the idea of H. H. Asquith, Chancellor of the Exchequer of the United Kingdom, to introduce a graduated income tax and thinks it is amusing to see the “yells of fear and rage with which my proposition has been greeted.” Roosevelt plans to mention the possibility of an graduated income tax as well as a graduated inheritance tax in a message to Congress in the coming year.

Collection

Library of Congress Manuscript Division

Creation Date

1906-05-10

President Roosevelt responds to Outlook editor Lyman Abbott’s comments on the sections of Roosevelt’s recent “muck-rake speech” dealing with the inheritance tax. Roosevelt did not mean to suggest that such a tax would be the only measure necessary to deal with the amassing of large fortunes, but wished to bring attention to the fact that it would help. He believes that a progressive income tax would also be good, but feels that it is harder to frame such a measure, while modifying the tariff would have a minimal effect on such fortunes. Roosevelt is puzzled by Abbott’s comments about taxing land, and asks if he is trying to revive the theories of Henry George, or if he is referring to something else. Regardless, Roosevelt feels the language is too vague to be useful, while he was trying to bring attention to specific measures that could be accomplished. He was surprised the portion of his speech dealing with labor leaders has received little attention; while he feels that the amassing of great fortunes is harmful to the United States, so too is the sort of violence resulting from “unhealthy sentimentality and morbid class consciousness” like that of socialist leader Eugene V. Debs.

Collection

Library of Congress Manuscript Division

Creation Date

1906-04-23

Although William Dudley Foulke has an “utter abhorrence” of President Woodrow Wilson, he fears that the Republican Party offers even worse alternatives. Foulke disagrees with the Republican Party about tariffs and the formation of the League of Nations and discusses the challenges facing railroad and communications privatization now that the war has ended. He also believes that momentum is with the nationalization of industries and that America cannot go back to “reduced wages, longer hours.” As when he was advocating for Theodore Roosevelt’s progressive principles, Foulke believes that the greatest security against “the menace of socialism” is offering equal opportunity.

Collection

Library of Congress Manuscript Division

Creation Date

1918-12-24

Jennie Staine, a high school student, writes that she will be debating about income and inheritance taxes in school and would like Theodore Roosevelt’s arguments about them.

Collection

Library of Congress Manuscript Division

Creation Date

1912-03-29

Edwin R. A. Seligman sends Theodore Roosevelt a copy of his new book on income tax. Seligman thinks, given Roosevelt’s interest in the matter, that he will be interested in his chapters on the Income Tax Decisions of the Supreme Court, which do not appear in a favorable light.

Collection

Library of Congress Manuscript Division

Creation Date

1911-02-24

John A. Sleicher tells President Roosevelt about his recent dinner with former New York Governor Frank Swett Black, and discusses Black’s role in the midnight conference before the convention made its nomination. Sleicher asserts that “history was made” both at the conference and the convention. Sleicher also comments on the graded income tax which Roosevelt seems to favor. Sleicher presumes such a tax must be instituted eventually, but he does not think it is yet required and, as with all new forms of taxation, it will “arouse widespread antagonism.” Sleicher adds that he read Roosevelt’s Harrisburg speech with interest, but expresses concern about some unjustified expressions emphasized by “Socialistic editors.”

Collection

Library of Congress Manuscript Division

Creation Date

1906-10-11

Senator Lodge writes to Stephen Minot Weld about rumors of an inheritance tax being proposed. Lodge points out that the country has a budget surplus and is not in need of raising money, but says that he finds inheritance tax to be one valid method of raising funds for civilized nations. Lodge thinks rich men should pay tax upon their property to even the burden. Public ownership of property, for which William Jennings Bryan, John B. Moran, and others are calling, verges on socialism and could cause disaster. Lodge is confident in President Roosevelt’s stand against government ownership.

Collection

Library of Congress Manuscript Division

Creation Date

1906-10-09

Stephen Minot Weld tells Senator Lodge that he does not support President Roosevelt’s positions on the income and legacy taxes. If Roosevelt does not soften his position, Weld will have to vote for another Republican candidate. He believes this issue is too radical and could destroy the party.

Collection

Library of Congress Manuscript Division

Creation Date

1906-10-08

Wayne MacVeagh writes to President Roosevelt that he hopes Roosevelt was able to find “the act of Congress and its affirmance by the Supreme Court.” It was accepted quietly and approved, hardly a “violent form of anarchy.” Although not well-drafted, MacVeagh believes the idea is there. A few weeks after Roosevelt’s speech on graduated inheritance taxes, H. H. Asquith, Chancellor of the Exchequer of the United Kingdom, announced support to begin graduated income taxes, after experiencing success with inheritance taxes since 1894.

Collection

Library of Congress Manuscript Division

Creation Date

1906-05-09

John A. Sleicher believes that if the state of New York is to be saved from corruption and government scandal, President Theodore Roosevelt will have to do it. American people object to the levying of war taxes in a time of peace. Sleicher hopes to talk with Roosevelt when Roosevelt has some time.

Collection

Library of Congress Manuscript Division

Creation Date

1905-07-15

Following a number of legislative items, including voting on an amendment to a bill and a motion to investigate participation in international expositions, Senator Robert M. La Follette delivers a speech beginning with proposed tariff reciprocity with Canada, but quickly turning to his view that President William H. Taft has abandoned his campaign promises to continue the progressive policies of his predecessor Theodore Roosevelt. La Follette excoriates Taft on his stances on taxes and conservation, among other issues.

Collection

Library of Congress Manuscript Division

Creation Date

1911-07-15

An article detailing how to calculate income tax with an example calculation.

Collection

Library of Congress Manuscript Division

Creation Date

1911-06-03

In excerpts from his speech, Jacob Gould Schurman discusses concerns with large corporations and ways to make competition fairer. He believes the solution is not socialism. Rather, he suggests the public should abolish special privileges to corporations. Schurman is glad President Roosevelt mentioned this issue in his annual message and agrees with his suggestion of giving the Interstate Commerce Commission more power. In addition, Schurman suggests other policies for reform, including an income tax and changes to the tariff and the Philippine policy. Schurman looks forward to when the Philippines will have an independent republican government.

Collection

Library of Congress Manuscript Division

Creation Date

1904-12-20

This newspaper article begins by quoting from Jacob Gould Schurman and notes he advocated “substantial concessions to the radical sentiment of the country.” While Schurman will never openly side with radicals, the writer believes his thoughts are indicative of the rest of the United States. As Schurman demonstrates, there is “real sympathy” between William Jennings Bryan’s radicalism and republicanism. The article suggests that President Roosevelt has tried to bridge the gap between the two positions and that Schurman’s advice of a “modern reform policy” like that in Russia is “the most sagacious policy” conservatism can adopt to retain power.

Collection

Library of Congress Manuscript Division

Creation Date

1904-12-20