TAXES ON SALARIES.

New Zealand Herald, Volume LXIV, Issue 19730, 1 September 1927, Page 11

TAXES ON SALARIES.

REFLECTIONS OF BROWN. DISAPPEARING EXEMPTION. MOST UNFAVOURED CLASS. Brown, of Auckland, is tho sort of man who imagines he suffers fools gladly, and, hence, thinks he pays his taxes with a good heart. He is deluded, of course. No man pays his taxes gladly. Brown's sort endeavour to ho philosophic about it, but in their inner soul of souls they feel this sort of thing is rather too bad. They submit to tho inevitable, not 'gracefully, but under the inspiration of citizenship. But having paid his taxes Brown tries not to brood upon the unequal incidence of taxation. The money is gone, he reflects, and all he hopes is that it may be expended wisely. Yesterday morning, however, he opened his newspaper and read tho proposed scale of tho new income taxation and, feeling that all was not jvell with the house of Brown, rose in a state approaching anxiety. He took his tea to his own particular room, and having dug out his receipt for last year's taxes, sat himself down and pencilled vigorously, lie pencilled for some time and then ho came to tho conclusion the house of Brown was to be bled a little more for the good of tho country. A Sense of Outrage. Seeing that there is no war on Brown felt outraged. At least he felt annoyed. Could bo spare the money ? Doubtless ho could, but what Brown wanted to know was what was the Government's big idea. " 1 vote for the Government," reflected Brown. "My sort usually do. But here am I liable for a bit moro. Of course my voting for the Government ought to have no bearing upon tho Government's taxation measures." Brown is in the £fc>oo class, and as ho informed the birds in the frieze with some emphasis the new scale of taxation will mean that he will pay over three pounds more a year. " Three quid " reflects Brown. " Otherwise over a bob a week, making my tax jolly near five bob a week. Too hot, much too hot," says Brown, who proceeds to ciress for breakfast, forgetting about his customary cold shower. Increased Family Burden. The whole point is not so much the extra three pounds that Brown will have <to pour into the coffers of the State, but the fact that the new scale is graduated the wrong way. It is this horrible thought, one that is only too true, that spoils Brown's breakfast. Ha is most' bearish and is sorry afterwards when he remembers that Mrs. Brown, quiet Mrs. Brown, and the jolly young Browns will have to help to bear the new burden in one way or another. "However," thinks Brown, as he goes off to his work, "who can be an angel when a Government 'rips' it into the solid family mart and lets his employer off on much more easy terms. Why should my class be singled out for the heaviest taxation 1" In the tram lie becomes cynical, a little bitter in fact. "The farmers are to go scot-free once more," ho reflects. "Now why in creation are farmers granted this concession ? H6w can it be called a help to struggling farmers, seeing that no farmer who >vould normally pay income-tax could be called a struggler'! Ho would have the £3OO exemption and the exemptions for children and life insurance at least, and if he still persisted in pushing himself into the taxpaying class, why should he not pay his share?" Brown becomes very annoyed at this thought. Many Calls on Brown. Then he thinks of the common attitude of the horny-handed son of toil who reckons that any man with more than £8 a week is in thick clover. Forgetting for a moment that tho proposed incidence of taxation will press most heavily upon the • salaried man of his class, tho class that cannot pass anything on, Brown remembers that the manner of living he is compelled by circumstances to follow makes him a heavy contributor to customs revenue, that he is expected to give to his church and to charity, that he pays five or six shillings a week in local rates and that there is no end to the shillings and half-crowns that he, his wife and his children are expected to contribute to causes, efforts, movements and collections. He is in a "good job" and public opinion drives him into his pocket. " The fact remains that I cannot escape these appeals any more than I can escape this new income-tax charge." Brown reflects. " I get it every way. and I cannot pass on anything. I cannot get in an accountant to think up new claims for exemption. I cannot even commit the crime of not making an income-ta#: return. seeing that my employer has to make a return for all who receive over £300." Brown finds the office most, oppressive. Tfe remembered that as a boy he bad thought of going to sea, and the more lie brooded about the income-tax tho more he wished he had gone to sea, where lie might have been able to dodge tax-collectors.