Our methods of municipal government have proved the least successful of
any of our institutions. Corruption and grave abuses exist in almost
every one of the larger cities. Problems connected with city government
are among the most important questions of our time.
CHAPTER XVII.
Government Revenue and Expenditure.
Government is an enormous business enterprise, maintained and operated
by its citizens, that certain duties of a general interest and benefit
may be performed. The magnitude of the work performed necessarily
requires the expenditure of vast sums of money. The chief source from
which these sums are derived is taxation. Taxes have been defined to be
"the legally determined and legally collected contributions of
individuals for meeting the necessary and general expenses of the
State."[1] In the large majority of cases this is a good definition, but
in a few instances it is too narrow. There are some taxes that are
levied not primarily for the purpose of raising an income to meet the
expenses of the government, but to subserve some other purpose. For
instance, the maintenance of our high duties on articles imported into
the United States from foreign countries has for its main purpose the
protection of our industries from European competition. The large
revenues that are derived therefrom are incidental. High liquor
licenses, also, are maintained for the express purpose of lessening the
consumption of intoxicating beverages.
Pages:
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121