Sanctuary

In the Middle Ages, the Christian Church opened its arms to the oppressed, the persecuted and sometimes the prosecuted to offer them sanctuary, protection and preservation in the clerical precincts. Nowadays we have fish preserves and game preserves and gorilla sanctuaries. An occasional state, such as Delaware, has gone into business as a corporation sanctuary. It remained for Florida to come forward as a sanctuary for private wealth.

In the recent election, the citizens of that state ratified an Amendment to the State Constitution:

No tax upon inheritances or upon the income of residents or citizens of this State shall be levied by the State of Florida, or under its authority, and there shall be exempt from taxation to the head of a family residing in this State household goods and personal effects to the value of $500.

This measure was taken for the avowed purpose of attracting wealthy persons to the state--helping it to boom. What Nature has done climatically to improve the constitutions of the dyspeptic rich at Miami, Tampa, Jacksonville, Pensacola, St. Petersburg, the Law will do for the fortunes of the same people by a most salubrious financial climate.

The tendency for states to follow the Federal model in income tax and to set up high inheritance taxes is increasing. Some states, such as Ohio and Virginia, have gone far enough to induce wealthy people to move to less exacting commonwealths. Florida, going to the opposite extreme, is putting out a "Welcome" sign for these people*. Already numbers of them are there. Doubtless more will go, seeking good treatment in a taxing world.

* Last week, the people of Oregon repealed their state income tax law by an initiative measure. The motive does not seem to have been the same as that of Florida. In Michigan, an Amendment providing for a state income tax failed of adoption.