This system of impersonal wealth taxation may then be supplemented by personal taxation, applied through inheritance and income taxes. These forms of taxation extend over and reach many of the same persons and incomes as do ultimately the impersonal taxes. But the summation of personal incomes gives the necessary condition for applying the principle of progression so far as this is, by public opinion, deemed desirable either for fiscal or for social reasons. [Footnote 1: See above, ch.17, sec. 3, note, and sec. 5, on this distinction. The poll tax also is personal: see ch. 16, sec. 9.] [Footnote 2: In Utah the tax is 5 per cent on all estates over $10,000.] [Footnote 3. Exception, Utah.] [Footnote 4: Exceptions are Missouri, New Hampshire, Vermont, Virginia.] [Footnote 5: It would be more consistent with the purpose of equalizing fortunes to vary the rate not according to the size of the legacy but according to the size of the fortune which the legatee has, or would have, after receiving the legacy.] [Footnote 6: See Vol. I, p. 26.] [Footnote 7: In addition, certain items of receipts of companies or incomes of individuals are arbitrarily defined as property for purposes of taxation in a few cases in about fifteen other states. See Wealth, Debt, and Taxation, Report of the Bureau of the Census, 1907, p. 622.] [Footnote 8: Article XVI. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census enumeration.] [Footnote 9: It constitutes sec. 2 of the tariff act of 1913 entitled "An act to reduce tariff duties and to provide revenue for the government and for other purposes."] [Footnote 10: This may be seen in the following table: Normal Rate on excess Total tax on in next class tax on lower Nor- Addi- upper Total rate limit mal tional limit per cent Under $3,000 0 0 0 0 0.00 to 0.00 $3,000-$20,000 0 1 0 170 0.00 to 0.85 $20,000-$50,000 170 1 1 770 0.85 to 1.54 $50,000-$75,000 770 1 2 1,520 1.54 to 2.02 $75,000-$100,000 1,520 1 3 2,520 2.02 to 2.52 $100,000-$250,000 2,520 1 4 10,020 2.52 to 4.00 $250,000-$500,000 10,020 1 5 25,020 4.00 to 5.00 In excess of $500,00 25,020 1 6 upwards 5.00 to 7.00 By legislation in the summer of 1916, after the foregoing was in type, the "normal" rate was doubled and the additional rates were raised.] [Footnote 11: The exemption is $3000 for each if they are not living together. Thus the law offers a reward of $20 to make marriage a failure.] [Footnote 12: See above, ch. 17, sec. 5.] [Footnote 13: See above, ch. 17, secs. 15, 16.]