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Irving W. C. Follette asks Theodore Roosevelt for his opinion on his argument for an upcoming high school debate on a proposed federal inheritance tax.
Library of Congress Manuscript Division
1911-12-20
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.
Library of Congress Manuscript Division
1911-07-15
An article detailing how to calculate income tax with an example calculation.
Library of Congress Manuscript Division
1911-06-03
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.”
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.
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.
Library of Congress Manuscript Division
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.
Library of Congress Manuscript Division
1904-12-20
William L. Wilson stands in the street outside the White House, holding open a large carpet bag labeled “Wilson’s Free List” which contains papers labeled “Free Wool.” He has an umbrella labeled “Income Tax” under his left arm. Sitting next to him on the street is the donkey labeled “Dem. Party” that he had been riding. Several men, four of them identified as “Gorman, Brice, McPherson, [and] Faulkner,” have robbed him of papers labeled “Free Iron, Free Sugar, Free Lumber, [and] Free Coal” and are walking up the street toward the U.S. Capitol, visible in the background. Caption: “Gee whiz! And it’s a wonder they left that!”
Library of Congress Prints and Photographs
1894-06-06
Uncle Sam sits on a bench with a young woman wearing a coat labeled “Wilson Bill” and a hat labeled “Tariff Reform.” She is holding a bull dog on her lap that is wearing a collar labeled “Income Tax.” Caption: Uncle Sam–Well, you’re a nice girl, but I don’t keer fer yer pet!
Library of Congress Prints and Photographs
1894-05-16
Uncle Sam stands in a cashier’s window labeled “U.S. Treasury” next to a notice that states, “Pay Your Income Tax Here – No Escape for Millionaire Tax-Dodgers.” Russell Sage, Hetty Green, and George J. Gould stand in line, looking forlorn and crying as they pass their “Check for Income Tax – Russell Sage, Check for Income Tax – Hetty Green, [and] Check for Income Tax – George Gould” to Uncle Sam. In their pockets are papers labeled “Taxes Evaded.” Caption: Uncle Sam–I’m sorry for you, my unfortunate friends; – I know the Income Tax is “inquisitorial and oppressive;” but I’ve got to meet the one hundred and sixty million dollars of pension appropriation, somehow!
Library of Congress Prints and Photographs
1895-02-06
A man, possibly Joseph Pulitzer, dressed as a jester and holding papers labeled “Income Tax Law,” stands before a woman labeled “Democracy” sitting in a chair labeled “Congress.” “Democracy” holds a quill pen in her hand and appears to be pondering whether to sign the bill. In the background, a man with a ballot box for a head and with one finger raised tells her not to sign the bill.
Library of Congress Prints and Photographs
1894-02-07
At the “Income Tax Office,” a crowd clamors at the door where a notice states “One at a Time.” Inside, a wealthy man is standing by a desk. On the floor at his feet, in his hat, are papers labeled “Personal Property Tax Sworn Off,” “Tax on Capital Sworn Off,” and “Tax on Investments.” He kisses the Bible while a government official sits at the desk with his right hand raised. Caption: It is not only inquisitorial; but public morality forbids that the taxpayer should be forced to do any more hard swearing than he already does.
Library of Congress Prints and Photographs
1894-01-24
Print shows a “Before” and “After” cartoon. In the “Before” scene, the “Democratic Donkey” is piled high with bags of “Dividends, Salaries, Profits, [and] Rents” that are tied on with a ribbon labeled “Income Taxes,” standing outside the “U.S. Supreme Court” where the Supreme Court justices are offering a two-wheeled cart for the donkey to use to carry the load. In the “After” scene, the “Democratic Donkey” is harnessed to the cart labeled “Supreme Court Decision on Income Tax,” which is overloaded with bags of “Dividends, Salaries, Profits” still bound with a ribbon labeled “Income Taxes.” “Rents” which are “(Exempt)” have fallen to the ground. The way the load is positioned in the cart raises the donkey off the ground. It remarks, “What shall I do now – I’m worse off than ever!”
Library of Congress Prints and Photographs
1895-05-01
A horde of lawyers uses various cutting implements to carve a large turkey labeled “Income Tax Litigation” and hauls away pieces for themselves.
Library of Congress Prints and Photographs
1913-11-19
A well-dressed man labeled “Plutocracy,” wearing a top hat, holds a parrot labeled “State Legislature” on his right hand. He is trying to get the parrot to repeat a phrase after him, and he promises it “some nice crackers” in return for correctly learning to repeat the phrase. Caption: “We don’t want an Income-Tax Amendment! Say it, Polly! We don’t want an Income-Tax Amendment! Say it, Polly! Amendment! Amendment! We don’t want it!”
Library of Congress Prints and Photographs
1909-08-18
Theodore Roosevelt writes to his sister Anna Roosevelt about his recent trip to Philadelphia to give a speech. His son Ted accompanied him on the trip. Roosevelt and his wife Edith have also been doing quite a bit of entertaining lately. Roosevelt’s Uncle Jim Roosevelt will buy Roosevelt’s land. The tangle in the House of Representatives over the tariff and income tax is good for the Republicans.
1894-01-28
President Roosevelt agrees that spelling reform is needed. He does not believe in violent revolution, but in growing the right direction. He hopes to enact both inheritance and income tax.
1906-08-28
On behalf of Theodore Roosevelt, his secretary thanks Harold Strong Latham for sending Edwin R. A. Seligman’s book on income tax.
Library of Congress Manuscript Division
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.
Library of Congress Manuscript Division
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.
Library of Congress Manuscript Division
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.
Library of Congress Manuscript Division
1912-11-23