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. VOLUME. XII. ATLANTA, GA., TUESDAY, APRIL 8, 3013. NO. 57. ERlf T1RIFF 31 III MKMHir Omnibus Bill Sending Duty on Food Stuffs and Necessities of Life Downward, Sent to Ways and Means (By Associated Press.) WASHINGTON, April 7.—The new Democratic tariff bill introduced in the house of representatives at the opening of .the extraordinary session of the Six ty-third congress today, provides: FOOD ON FREE LIST Removal of all tariff from many ar ticles of food and clothing; bread re ductions in the rates of duty on ali necessaries of life; an increase of tar iff on many luxuries; and a new income tax that would touch the pocket of every American citizen whose net in come exceeds $4,000, are the striking come exceeds $4,'000. Sugar would be free of duty in 1916, the bill proposing an immediate‘25 per' cent, reduction and the removal, of the remaining duty in 1916. Raw wool would be made free at once with a corresyondingly heavy re duction in the tariff on all woolen goods. All these other articles are put on the free list, namely: Meats, flour, bread, boots and shoes, lumber, coal, harness, saddlery, iron ore, milk and cream. potatoes, salt, swine, corn, cornmeal, cotton bagging, agricultural implements, leather, wood pulp, bibles, printing paper not worth more than 2 1-2 cents per pound, type writers, sewing machines, typesetting machines, cash registers, steel rails, fence wire, cotton ties, nails, hoop and band iron, fish, sulphur, soda, tanning materials, ascetic and sulphuric acids, borax, lumber products including broom handles, clapboards, hubs for wheels, posts, laths, pickets, staves, shingles. While wheat flour is put on the free list, a duty of ten per cent, is imposed, against countries ‘which levy a duty on American flour. This will-exclude flour from Canada and many other countries. These principal items are taken from the list and taxed: Rough and uncut diamonds and pre cious stones, furs, coal tar products, 10 per cent.; volatile oils 20 per cent.; spices from 1 cent to <2 cents per pound. Chairman Underwood, of the, ways and means committee, in his statement accompanying the new tariff bill, gave the following comparative table. to show reductions in tariff duties, made upon necessaries. In each item, both the present tariff and the proposed tar iff hid been reduced to An ad valorepi basis: Present Proposed Article law. law Cream ortartar ... . 25.45 17.85 Medicinal preparations 59.05 31.11 Catsor oil 33.19 15.00 Wash; blue 23.59 15.00 Saltpeter 9.27 6.87 Common soap 20.00 6.00 Saleratus, or bicarbonate of soda 21.54 8.50 Sal soda, washing soda 20.95 16.25 Borax, refined 21.22 1.31 Lime ..... 9.IT 6.00 China and crockery not decorate*! 55.00 35.00 Grindstones . 9.21 8.33 Bicycles 45.00 26.00 Pocket knives 77.68 35.00-! Razors . ..* 72.36 35.00-56.00 Scissors and shears .. 53.77 30.00 Knives and forks . .. 41.98 27.00 Furniture 35.00 15.00 Cattle 27.07- 10.00 Macaroni, etc 34.25 23.81 Rice, cleaned 54.05 33.33 Eggs Stocks, etc., of fruit 36.38 14.29 trees 54.44 27.58 Mineral waters 43.66 30.00 Spool thread 22.95 ii.0'0 Cotton cloth .42.74 26.69 Stockings, hose and half hose, selveged . ... 75.38 50.00 Men’s and boys’ cotton 35.0ft work gloves Knit shirts, drawers, 89.17 etc., and underwear 60.27 25.00 Collars and cuffs .... 49.10 30.00 Blankets 72.69 25.00 Flannel 93.29 30.00 Clothing ready made 79.56 35.00 Women's and children’s dress goods 99.70 35.00 Sewing silk 25.00 15.00 Wrapping paper 35.00 25.00 Books 25.00 15.00 4 Brooms 40.00 15.00 Matches Harness and saddlery, 27.59 14.00 other than leather India rubber inanufac- 35.00 20.00 tures of 35.00 10.00 Lead pencils 39.00 26.00 GERMANY TO STAND M IF WAR IS Tl Chancellor Makes a Strong Speech Before Parliament, But Qualifies Warning (By Associated Press.) BERLIN, April 7.—"If outside forces should threaten us, Germany must stand ready with ,her last man!" declared Dr. Von Bethmann-Hollweg, imperial chan cellor, in parliament today while submit ting the government’s bills fur increas ing the army and for placing new forms of taxation. His speech was a strong one, although he qualified his warning with the admission that "a European conflagration in all probability will not occur." "The good intentions of the French and Russian governments are beyond question" declared the cnancellor, "but we must reckon with the great force of modern public opinion, which in the form of French warlike patriotism and Russian pan glavism, threatens the world’s peace against the wishes of the great masses of both peoples.” It was noteworthy that in the chan cellor’s speech Great Britain was referr ed to only as a pacific factor. Dr. Von Bethmann-Hollweg, although indicating by his manner that he had little be lief in the practicability, of the sug gestion made by the British admiralty for a year’s naval holiday, said Ger many was willing to consider concrete 'proposals from the British government. STRONGER ARMY NEEDED. The imperial chancellor said the strength of the army had not kept pace with the growth of the German nation and asked "Can Germany allow itself the luxury of dispensing witn tens of thousands of trained soldiers?" He continued: "Conditions of Europe have been radi cally changed by the Balkan war, which has substituted for the passive Euro pean Turkey other states of feverish po litical activity. In all this there are factors of progress indeed, but should a great European conflagration between Germanism and Pan-Slavism come, this change would alter the balance in Ger many’s disfavor. This does not alter the fact that I consider this conflict probably will be avoided." The chancellor declared he had made special efforts to cultivate good rela tions -with Russia and believed the Rus sian ruler and the Russiai) ministers reciprocated. "But the events of the war," he add ed, "have greatly strengthened the Pan- Slavic -current in Russia and this is dangerous for peace. Germany, the chancellor said, has been working to militant, the Austro-Russian situation, "but should war break out, the German empire would unhesitatingly fight beside her ally.” FRANCE WANTS PEACE. The chancellor then reiterated Prince Bismarck’s saying, "If the French wait for us to attack them, they will wait forever,” and concluded that there was every reason to believe that the present French government wished to live in peace with Germany and that the Frepch masses wished it, too. "But the war like party in France is counting on the superiority of the French army, in the belief that German cannon and military instructors have been tried and found wanting by Turkey, on the Russian al liance and perhaps on British assistance. Germany cannot ignore the apsirations of such French and Pan-Slavic circles.” The new rates are estimated to re duce the customs revenue approximate ly $80,000,000 a year. This is expected to be made up by the income tax. Endorsed by President Wilson, the measure represents the efforts of the president and the house tariff makers to carry into effect Democratic pledges of downward revision and of concessions to the American consumer. Protection -tp the farmer would be cut throughout by more than 50 per cent in an effort to reduce the cost of food. Protection to the steel and implement manufacturers would in turn be cut by fully as wide a margin. Heaviest reductions fall upon food stuffs, agricultural products, woolen and cotton clothing. The free wool proposal, backed by President Wilson and accepted by the house committee, is expected to provoke a severe fight within the Democratic ranks of both houses. Lt had not be come clear today whether the Demo cratic opponents of free wool and free sugar in the house would be able to force a compromise on one or both these provisions. The decision to make a gradual reduc tion in the sugar tariff was reached by ithc president and the house committee after Louisiana cane growers declined to accept a compromise that would 'nave established a 1-cent per pound tariff for three years with free sugar in 1916. The income tax which will transfer indirect taxes levied 'through the tariff into a direct tax upon the incomes of individual citizens and corporations, ex empts all sums below $4,000. Incomes in excess of this amount will pay 1 per cent <tax up to $20,000, 2 per cent from $20,000 to $50,000, 3 per cent from $50,- 000 to $100,000, and 4 per cent above that figure. The present corporation tax, levying 1 per cent on corporation incomes above $5,000, would be retained as part of the income tax. To encourage trade with foreign coun- HOUSE AGAIN ELECTS CLARKJ^rrS SPEAKER Jas. R, Mann Was Nominated by Republicans and Mur dock by Progressives (By Associated Press.) WASHINGTON, April 7.—The houae of representatives of the sixty-third con gress this afternoon re-elected Speaker Clark. He received 271 votes; James R. Mann, of Illinois, Republican, received 111 votes and Victor, Murdock, of Kan sas, Progressive, received 18 votes. .Four progressive Republicans voted for Cooper, of Wisconsin. Mr; Cooper voted for Representaive Nelson, of Minnesota. * BABY KILLED; 3 HURT; . BUGGY OVERTURNED BOWMAN, Ga., April 7..-The infant child of Mrs. Onnie Dickerson was killed and Mrs. Dickerson, another of her chil dren and James Denny were badly in jured at 7:30 o’clock last night, when a buggy "in which they were riding over turned on Main street. Mrs. Dickerson has several broken ribs, and Mr. Denny, her brother, has a broken leg. The child who was not killed is badly bruised, and may be in jured internally. The horse which Denny was driving became frightened at a bicycle and dashed up the street. Finally the buggy struck an obstruction and overturned, throwing all the occupants heavily to the street. HARDWICK AND SPRECKLES URGE SUGAR PROGRAM BY RALPH SMITH. WASHINGTON, D. C.. April ^Con gressman Hardwick was at the White House this morning, with Claus Spreck- els and Frank Lowry, of New York, who conferred with President Wilson about the sugar schedule. Spreckels, who 1b the second largest sugar refiner in the United States, was outspoken In his ad vocacy of free sugar. tries, the bill would reverse the maxi mum and minimum provision of the present tariff law. The new tariff rates would be the maximum tariff and the president would be given authority to negotiate reciprocity treaties and make concessions to countries that grant fa vors to American exports. In a statement accompanying the bill, Chairman Underwood said the measure would, in the opinion of its makers, re vise the tariff “to a basis of legitimate competition, such as will afford a whole some Influence on our commerce, bring relief to the people in ithe matter of the high cost of living and at the same time work no detriment to properly conduct ed manufacturing industries." “In its tariff revision work the com mittee has kept in mind,” he said, "the distinction between the necessities and the luxuries of life, reducing the tariff burdens on the necessities to the lowest points commensurate with revenue re quirements and making the luxuries of life bear their ' proper portion of the tariff responsibilities. Many Items of ma.-ufaoture controlled by monopolies have been placed on «ther free list." RECIPROCITY PROVIDED IN NEW TARIFF BILL g£NDING FOR IT - Clause Empowers President to Grant Favors to Any Nation | sions to the United States That Gives Mutual Conces- (By Associated Press.) WASHINGTON, April 7.-An attempt to widen the foreign market for Ameri can goods and to encourage reciprocity to all foreign nations is embodied in the new tariff bill introduced today, in a clause empowering the president to grant favors to any nation that gives mutual concessions to the United States. The reciprocity clause takes the place of the penalty clause of the present tariff law, by which it was sought to Secure special concessions to the United States. The new tariff bill proposes that the normal tariff rates shall be the max imum, and that special rates shall be granted to countries that will enter into reciprocity treaties with the United States. In the present law the normal rates are the minimum. The clause designed to open wider the markets for American exports through out the world is as follows: "That for the purpose of readjusting the present duties on imports into the United States and at the same time to encourage the export trade of this coun try, the president of the United States is authorized and empowered to nego tiate trade agreements with foreign na tions wherein mutual concessions are made looking toward freer trade rela tions and further reciprocal expansion of trade and commerce." Such reciprocity agreements, under the new-law, would have to be approved by congress before becoming effective. In a statement accompanying the bill, Chairman Underwood declared that under the Payne law the United States had attempted to "expand * our com merce by force.’’ "We went to the nations of the world with the demand that they stand and de liver, or we would punish them," he said. "Many years ago this system cf expahding trade and commerce was at tempted by the enlightened nations. The only true course that can be pursued to expand our foreign trade along rational lines is through mutual concessions that may prove beneficial Ao both of, the con tracting parties free from coercion.” Another concession that would be made by the new bill is designed to en courage American shipping. A conces sion of 5 per cent would be made in all tariff rates on goods brought to this country in American-built ships, owned wholly by American citizens. Restriction upon Philippine imports practically are removed by the new bill, and important changes in the method of enforcing customs law are provided, following out the recommendations made after recent investigations of the custom service. PROGRESSIVES NAME MURDOCK FOR SPEAKER Dissensions, However, Are Re ported in Ranks of the Third Party ■nr ao,tv Associated Press.) /WASHINGTON, April 7.—Progres sives fci the house, when that branen of^ congress met today, declared their solidarity as a third party by putting in nomination for the speakership Rep- representative Murdock of Kansas. Some of the old wheelhorses of the ^Progressive organization had announced that they would not support Murdock or the Progressives’ plan of campaign. Chief among them was Representative ^Lenroot, of Wisconsin, who had put on record his belief that he could do more effective work along progressive lines by supporting President Wilson’s poli cies. One or two others similarly had withdrawn. DENY OBSTRUCTION. The nominating speech by Represent ative Walter M. Chandler of New York was understbod to be an outline of the new organization’s intentions and aipbrtions. Part of his declaration fol lows: "I wish to announce that we Progres sives are not organized in this, house for mere purposes of antagonism and obstruction. We have a definite pro gram of our own and we shall use every means to accomplish its pur poses. We shall at times be compelled to assume an attitude of opposition and resistance, for we will oppose with faces of flint and hearts of steel ev ery non-progressive, reactionary bill in troduced." In an early conference the Progres sives adopted a report from the com mittee on committees nominating -Rep resentative Murdock for the place on ways and means committee to be assign ed to the Progressives, and Rpresent- ative Chandler of New York for the Progressive place on rules. ' U| " LEVY 01 PER CENT IMIS W Income Tax Will Also Carry Surtax of One Per Cent on Earnings in Excess of $20,000 j OING AFTER IT YOURSELF TWO WAYS OF GETl INC WHAT YOU WANT t , HOKE SMITH INTRODUCES MANY NEW SENATE BILLS RPESIDENT WILSON TO DELIVER HIS MESSAGE TO CONGRESS IN PERSON Georgia Senator Hopes to Put Through Legislation Which Aid Farmers last the and Tho BY RALPH SMITH. WASHINGTON, D. C„ April 7.—Sen ator Hoke Smith introduced in the sen ate today several important bills, all of whicji he hopes to have passed dur ing the life, of the Sixty-third congress. The senator’s first measure relates to the market division in th e depart ment of agriculture, which he suc ceeded in having created at the session of congress. This measure definitely defines permanent work of the division, broadens the scope of its work, market division is a matter in which the farmers are vitally interested. The agricultural extension bill was reintroduced. This measure, as drafted by Senator Smith, passed the house at the^last session, but failed finally be cause of the inability of the senate and house conferees' to agree on amend ments adopted by the senate. Senator Smith is confident that he will succeed in getting this legislation, as both the house and senate are now democratic. The bill amending the national bank ing laws so'as to authorize national banks to lend money on real estate was re-introduced. New legislation of interest to the farmers is embraced in a bill of Sen ator Smith's making an appropriation of one million dollars, to be appor tioned among the states on the basis of population, to establish special courses in normal schools, universities, etc., for the instruction of teachers along vocational lines. Senator Smith offered a joint resolu tion authorizing the president to ap point a joint congressional commission of nine members to investigate and report next December a bill to provide national aid for vocational education in the several states. The senator introduced also a bill to protect many trials in federal courts. It provides that federal judges shall submit cases .without expressing an opinion as to the facts. DR. LEN G. BROUGHTON SCORES SUFFRAGETTES FROM PULPIT Former Atlanta Pastor De nounces Some Militant Suf fragettes as Anarchists Who Ought to Be in Prison (By Associated Press.) LONDON, April 7.—Disaster probably would have overtaken the suffragettes at their weekly meeting in the music hall at Paccadilly Circus this after noon but for the protective action of the police. Hostile crowds had gathered with the intention of invading the meet ing when a big force or police officers marched on to the scene, broke up the mob and established a rigid cordon. Miss Kennedy, presiding at the meet ing, said Mrs. Emmeline Pankhurst would be among them "in a few days, if not within a few hours." Militancy is beginning to receive at tention from the pulpits of the Brit ish Isles. Dr. Len G. Broughton, pastor of Christ church, Westminster Bridge Road, formerly of Atlanta, Ga., un sparingly castigated the women yes terday for their actions. He said. "A small bunch of rampant anarch ists, who ought to be in prison or in the lunatic asylum, are bringing dis grace on their sex and nindering their noble cause—a cause which soon would be victorious were it not for the meth ods of anarchy used by these women with the idea of forcing it." Pesident is Almost Arrested for Breach In Rules of Traffic BY RALPH SMITH WASHINGTON, April 7.—They have new traffic rules for pedestrians, as well as atuoists in Washington. They are nearly as hard to master as the tariff, and no less a personage than President Wilson, ran afoul *of them yesterday. Secretary Tumulty was with him at the time. They were not arrested, they were only nearl yarrested. The president took a notion to relax during, the afternoon, so he quit the White Hpuse and went to the home of Tumulty, where he found diversion by talking with his secretary and watch ing the antics of the little Tumultys. After a while, he and his secretary went walking and became wrapped up In a discussion of the snarl over the sugar schedule of the tariff. They were oblivious of their surroundings and of the traffic rules. Nof one of the most vexing rules is that a pedestrial must not cross a street diagonally, or cut catty-corners. Wilson and Tumulty cut across one street diagonally in the middle of the block. An officer who apparently did not recognize either the president or the secretary, approached them and was about to do or say something when Tumulty gave him the "high sign" and he withdrew. President Will Break Prece dent Established by Thom as Jefferson and Act as Washington and Adams Did (Bv -associated Press.) WASHINGTON, April 7.-—President Wilson’s determination to read his own message to congress tomorrow has com pletely displaced the tariff and the in come tax as subjects of chief popular interest. No president since John Adams lias availed himself of the right. Congress was amazed when it heard of the president’s plan. Some of the old line leaders refuse to believe it until Secretary. Tumulty personally confirmed the news. Arrangements for the extraordinary event got underway today. It was planned that the president first should go to his room on the senate side of the capitol and later go to the hall of the house of representatives where both branches of congress will be assembled. Legislative preliminaries to get. the house and senate together were being laid out today. Under ordinary circum stances the two bodies met in joint ses sion only once every four years and then for the perfunctory ceremony of canvassing the electoral vote. WILL READ ALL MESSAGES. President Wilson intends to slip quiet ly away from the White House with the message in his pocket and attended by probably one secret service man, ride to his office almost immediately.! Some of the persident’s friends say he may be expected to deliver all his principal mes sages to congress in the same way as his term goes on, though he would not do so with every communication he sends. The president regards that method is one dignified way to keep in touch with congress. He already has let it be known that he intends to make frequent use of the president’s room during ses sions of congres to keep in close touch with the legislative situation. Most other presidents fiave used the room for an hour or two during the 'dosing hours of each session of congress. President Wilson made his plans known to Majority Leader Underwood, of the house: Representative A. Mitch-' ell Palmer, of Pennsylvania: and the other house Democratic leaders that they might prepare for the event. The president believes that he can get in closer touch with the members of both houses of congress by person ally expressing his views to them. In addition to his official visits to the house, which will become a matter of White House policy, the president will take advantage of these visits to hold conferences with the party leaders in congress. TO ACT AS COUNSELLOR. The president has been told by his friends that such a procedure is fraught with embarrasments unless he tactfully keeps to his purpose merely of giving advice as the leader of his party and offerings suggestions, to those with whom he confers. Those who have dis cussed this with him say he is con vinced that congress will not misunder stand his intentions, that he will go to the capitol in a spirit of friendly co operation, so that there may be at all times a unanimity of purpose between the executive and the legislative depart ment of the government. The president, it was learned today, WILSON AND LEADERS CONFERRING ON TARIFF Effort Made to Adjust Differ ences on Tariff Between House and Senate (By Associated PreBi.) WASHINGTON, April 7.—President Wilson early today met Senators Sim mons, Shirley, Hughes, James, Stone, Williams and Gore, all Democratic mem bers of the senate finance committee,- in an effort to reach a final agreement up on disputed points about the new tariff revision bill. While the president had agreed that Chairman Underwood, of the ways and means committee, should introduce the bill 'today, he was anxious to reach a general understanding with the senate leaders, if possible, upon support for free wool and reduced sugar tariff pro visions. The method of revision, whether in a sigle bill or in a series of schedule bills, was also in doubt when the White House conference was begun. The house committee had prepared the bill as a single measure, bust the president had agreed to thresh out with the senate leaders the merits of the two plans and to base his final opinion upon the cir cumstances prevailing in the senate. Senator Simmons and his Democratic associates had made a canvass of the senate since Saturday to determine to what extent senators from sugar and wool producing states .might combine to defeat the free wool provision and the sugar schedule. The final break between tht "sugar senators" and the president Saturday had resulted in the incorporation of a rate of practically one cent per pound in the new tariff bill, with a provision for free sugar in three’years. Representative A. Mitchell Palmer, of Pennsylvania, a member of the house ways and means committee, joined the senators at the White House for the conference. dignified way for the president to ad dress the houses at the opening of the session, instead of sending the address up by messenger and letting the clerk read it perfunctionary, in his familiar tone of voice. It is a precedent wHich, it is true, has been discontinued a long time, but which is a very respectable precedent." JOINT SESSION. The president explained that he in tended to make his visit as simple aa possible. He said that he had asked Senator Kern and Leader Underwood, of the house, if it would be agreeable for him to come and they both had said that it would, and that in this .they rep resented the feeling of their colleagues. A concurrent resolution was intro duced in the house today by Mr. Under wood and later called up in the senate to provide for the joint session i nthe house chamber tomorrow. The president will arrive at the capi tol at 1 o’clock tomorrow afternoon. He will be escorted to Speaker Clark’s of fice and there will be receievd by the has read with considerable surprise re-! vice president, speaker and other offi- ports that he had actually written parts of the tariff bill, or that he had forced agreements with committees of con gress. He declared he simply had been asked to make suggestions, and had carefully done so; that the bill is the work of congress, and that his part in it has been that of counsellor and ad viser. It Is known, too, that the presi dent is anxious to give equal considera tion to the leaders in both houses of congress in seeing that party pledges are carried out. President Wilson was asked today what motive Impelled him to renew the custom of a century ago. '"The reasons are very simple," he said. "I think that that Is the only cers of both houses. An escort of two members will be appointed from the senate and house to escort the president to the speaker’s rostrum in the house. ‘Speaker Clark probably will introduce the president to the joint session. Vice President Marshall will sit on the ros trum. The president was asked if he would take his cabinet with him tomorrow as President John Adams did. Mr. Wilson laughingly remarked that there were then only three cabinet members and that he would not renew that precedent. He said he could not decide what mes sages hereafter he would read to con gress. He would be guided, he said, by tliftlr importance. (By Associated Press.) ^ WASHINGTON, April 7.—Included in the Democratic tariff revision bill in troduced in congress today is an income tax section which would require every resident of the United States who earns more than $4,000 a year to pay a tax of 1 per cent on his earnings in excess of the exemption. This would not require the man who earns $4,000 to pay a tax. but it would demand that the individual who earned $4,100, for example, pay into the gov ernment treasury an annual tax of 1 per cent on $100 or $1. The bill also would provide higher rates of taxation for persons with larger incomes, adding a sur-tax of 1 per cent addition on earnings in exoess of $20,- 000; 2 per cent additional on earnings in excess of $60,000, and 3 per cent addi tional on earnings in excess of $100,000.' Under the sur-tax prpvisions the man who earns only $20,000 would pay to the government each year at the rate of 1 per cent on $16,000 ($4,000 exempt) or $160. If he earns $30,000 he would pay l per cent on $16,000 still, and 2 per cent on $10,000, thus making his annual tax $360. The person with a $50,000 income would pay 1 per cent on $16,000 and 2 per cent on $30,000—a total tax of $760. The man with an income of $100,000 would be required to pay 1 per cent on $16,000, 2 per cent on $30,000 and 3 per cent on $50,000, which would be $1,500, bringing his total income tax to $2,260. The individual with a net income of & million would pay $2,260 on his first $100,000 and in addition he would pay 4 per cent on $900,000, which would bring his total tax to $38,260. The bill also would re-enact the pres ent corporation tax law Imposing a 1 per cent tax on the earnings of corpora tions, stock companies, insurance com panies and the like, but it would exempt partnerships. This is a flat tax, ther# being no graduated scale as the earn ings increase. The few changes from the present corporation tax act concern chiefly the time of making returns and the time for collection. The bill also includes under its provisions the prop erty and earnings in this country of per sons who live abroad. $100,000,000 REVENUE. It is estimated by members of the ways and means committee that approxi mately $100,000,000 in revenue may be derived from this new tax, including the)' corporation tax, that amount making up for the deficit in revenues to be derived from imports by virtue of the greatly reduced tariff ra.tes and the transfer to the free list of articles that are classed as necessities of living. Incomes of taxable persons shall In clude gains, profits and incomes derived from salaries, wages or compensation for personal services of w-hatever kind, 1 and in whatever form paid, or from pro fessions, vocations, businesses, trade^ commerce, or sales or dealings in prop?* erty, also from -interest, rent, dividends, securities, including income from prop erty, income from but not the value of property acquired by bequest, devise or descent and also proceeds of life insur ance policies paid upon death of persons insured. * The bill allows as deductions in com puting net income all necessary ex penses actually incurred in carrying on any business, not including personal liv ing or family expenses, interest secured and payable within the year by a taxable person on indebtedness; all national,' state, county, school and municipal taxes, not including local benefit taxes; losses incurred in trades or from fires, storms or shipwreck not compensated by- insurance or otherwise; debts, actually ascertained as worthless and charged off; also reasonable allowance for wear and teW on property, but no deduction will be allowed ft)r expenses of restoration or improvements made to increase prop erty value. It excepts also, in computing income, amounts received as dividends upon tha stock of any corporation, joint stock company, association or insurance com pany which is taxable upon its net in come under the corporation tax provision of the bill. The bill excludes the compensation of the president of the United States dur ing his term, judges of the supreme and inferior courts of the United States and compensation of all officers and em ployes of a state or any political sub division thereof. It establishes a system of collection of the tax at its source, requiring all person^ firms, co-partnerships, compa nies, corporations, joint stock companies, associations or insurance companies, and all trustees, executors, administrators, receivers, etc., and officers and em ployes of th-3 United States having the control or disposal of salaries, wages, in terest and ocher profits and income of another person to withhold and pay to the collector of Internal revenue the amount of income tax due from such person. All such persons or firms are made personally liable for such tax. Persons or corporations liable to make returns on incomes who fail to do so at a specified time, are made liable to a fine not exceeding $50 and the penalty for false or fraudulent returns is fixed at $1,000 or imprisonment not exceeding one year, or both. •"In formulating this additional im post," said Chairman Underwood 4n his report, "the attempt has been made to provide not only a source of revenue, but also a means of redressing-in some measure the unequal tax burdens which result from the practice of placing the federal income entirely upon customs and internal revenue duties. This is a system of taxation which inevitably throws the burden of supporting the government upon the * shoulders of the consumers. It correspondingly exempts the anen of larger income, whose con sumption of the ordinary necessaries of life is subject to tariff taxation in a far less aggregate degree than is that of smaller income earners who expend the greater proportion of their resources for the ordinary necessities of life." Roddenbery Returns fSpcclal Dispatch to The Journal.) THOMASVILLE, Ga., April 7—After enjoying two weeks of rest and recuper ation in south Georgia, Congressman 3. A. Roddenbery left Sunday morning for Washington to attend the meeting of the extra session of congress. /—• --