Below is the OCR text representation for this newspapers page.

4 THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA., FRIDAY, MAY 23, 1913. THE SEMI-WEEKLY JOURNAL ATLANTA, GA., 5 JfOETH FORSYTH ST. Entered at the Atlanta Postoffice as Mail Matter of j the Second Class. JAMES R. GRAY, President and Editor. SUBSCRIPTION PRICE Twelve months 76o Six months '10c i Three months 25c ■ The Semi-Weekly Journal is published on Tuesday and Friday, and is mailed by the shortest routes for i early delivery. It contains news from all over the world, brought by special leased wires into our office.- It has a staff of distinguished contributors, with strong department* of special value to the home and the farm. Agents war ted at every postoffice. Liberal com mission allowed. Outfit free. Write R. R- BRAD LEY. Circulation Manager. The only tra'. eling representatives we have are J. A. Bryan, R. F. Bolton, C. C. Coyle. L. H. Kim brough and C. T. Yates. We will be responsible only for money paid to the above named traveling repre sentatives. NOTICE TO SUBSCRIBERS. The label used for addressing your paper shows the time your subscription expires. By renewing at least two weeks before the date on this label, you insure regular service. In ordering paper changed, be sure to mention your old, as well as your new address. If on a route please give the route number. We cannot enter subscriptions to begin with back numbers. Remittances should be sent by postal order or registered mail. Address all orders and notices for this de partment to THE SEMI-WEEKLY JOURNAL, Atlanta. Ga. The New Division of Markets. The appointment of Mr. Charles J. Brand as chief of the division of markets in the Department of Ag riculture marks the inauguration of an enterprise that means much to the consumers and manufac turers as well as the farmers of the country. It has long been apparent to every student of economic affairs that the present method, or rather lack of method, in marketing crops is impossible for a vast deal of unnecessary waste and loss and that if the producer and the consumer could be brought into more direct correspondence, there would he an ap preciable gain in profits for the farmer and an ap preciable reduction in the cost of living. It is the purpose of the newly created division of markets to establish through well considered and practical means this needed intimacy and contact. The farmers will be kept informed concerning the movement and the current prices of products, and the methods by which their crops can be handled most advantageously and at the least expense. Such service will tend to prevent congestion in some quarters and scarcity in others. It will lead to a more equal and economic distribution of food prod ucts and will thereby benefit the public as a whole. Secretary Houston, of the Department of Agri culture, outlined the purpose of the new undertak ing in an interesting interview with' The Journal’s Washington correspondent in which he said, in part: “There has been an insistent and growing demand that the government take steps to.help in the establishment of economic systems of distribution and marketing of farm products. Congress at the last regular session, made an appropriation of $50,000 to begin the work. We recognized that the business of farming is an 'important part of the market business struc ture of the country. Somewhat better prices for the producer and lower costs or better prod ucts for the consumer and manufacturer are the aim of the works. It is a difficult one, but much good is expected. Saving in selling and handling expense and reduction of loss through waste and improper business•* organization will be important features of the department ac tivity." It is gratifying to Georgians to know that the fif ty thousand-dollar appropriation granted by Congress for this constructive work was secured through the initiative of Senator Hoke Smith. The enterprise thus begun will doubtless be extended and perfected and will yield larger and larger benefits to the public in general and to agricultural interests in particular. The Referendum Needed On California’s Law. It was only to be expected that California’s gov ernor would sign the anti-alien land bill. Having encouraged this mischievous measure on its passage through the Legislature, it was but natural that he should play his political game to a finish regardless of the nation’s interests and the wise counsel of President Wilson. The bill is now a law and will become operative in ninety days. An issue that might have been adjusted quietly and satisfactorily to every one concerned has grown difficult and acute. The task of diplomacy has been entangled whereas, with a little patience and restraint, it might have been simple and easy. .There is one encouraging circumstance, however, and that is the movement now afoot in California to submit this unfortunate law to a referendum. The fact that this proposal comes from those who object to the new measure on the ground that it is not drastic enough to meet their views is incidental. Anything that will afford further time and oppor tunity for diplomatic negotiations is to be welcomed; and there is reason to believe that many thoughtful Californians object to the law on logical and pa triotic grounds and, if given a chance, -vyill vote it down. Certain it is that those who are interested in the success of the Panama exposition and who realize the blighting effect which such a piece .of legislation will "have on that great enterprise and on their State’s future development will oppose it at the polls, if they are enabled to do so. There was a vigorous business protest against the bill when it was in the hands of the Legislature and in the event of a referendum that protest might become effective. It is difficult for the country at large to under stand how any representative number of Californians could consent to a measure that would involve their nation in far-reaching problems and provoke issues much graver than that of the ownership of a little land by a comparative handfull of Japanese. It is due the country and is due California herself that this question be submitted to a referendum vote. If the majority of Californians condemn the law as it no\v stands, then the atmosphere will be cleared; if they approve it, then we shall at least know the full scope and complexity of the matter to be handled. Henry M. Flagler, a Builder of Florida. There has passed in the death of Henry M. Flag ler an industrial genius who towered in an age that was peculiarly rich in masters of finance and builders of mighty enterprise. Had he done nothing but forge his way upward from the ranks of the humble and obscure to a station of great wealth and influence, his career would be wondrously interest ing as an example of what sheer brain and character can achieve in a land like America. But far more than this, he did; he applied his energy and fortune to constructive tasks that left those among whom he labored more prosperous for his having lived. It is not essential that a man be born In a cabin or buffeted by hardship in order to win success and renown but it is one of the glories of the United States that from just this type of men its leaders in public or material affairs have so often sprung; and of this type was Henry Si. Flagler. His childhood was spent in a little New York village whence he venture^ forth to seek his fortune, as a boy of four teen, in order that the family burdens might he lightened. He was next heard of as a clerk in a country grocery shop in Michigan. Later he established him self in a manufacturing business at Saginaw, Mich igan, and from that time forward his rise to fortune was rapid. Mr. Flagler was among the first to dis cern the varied and far-reaching possibilities of the petroleum industry. It was through his initia tive that the company of Rockefeller, Andrews and Flagler, engaged in refining oil, was organized; and front that venture evolved the great Standard Oil company. Mr. Flagler was in his fifty-fifth year When he became definitely interested in Florida, the State that owes such a vast deal of its development to his generous faith in its resources. It was he who drew the world’s attention to the rare advantages of Florida as a winter resort and opened the way for a tremen dous inflow of population and wealth. He spent million;; unhesitatingly in the building of hotels and transportation facilities, notably the East Coast railroad and, later, the exten sion of that line over the sea from Miami to Key West. This particular piece of work is considered one of the rarest engineering achievements of the age; it stands as a monument not only to the scien tific skill of those who wrought it out but also to the bold genius of him who < onceived it and who, despite predictions that such an effort would prove vain, continued to support it with his means until his dream stood fulfilled. What Mr. Flagler did for Florida is beyond reck oning. The development of that commonwealth has benefited not only its own people but the Southeast as a whole and has opened new opportunities for thousands of men and families throughout the Uni ted States. The cities of Florida are now thriving wondrously; its farm, lands are among the most promising fields of agriculture and investment; cur rents of fresh energy and progress are astir through out the State; it has caught the entire country’s attention. > It is due to the vision and power of Henry M. Flagler as well as to the responsiveness of an ener getic people that these resources are being turned to such splendid account. He lived a creative and use ful life. For his brilliant talent he was admired by th&^entire country; and he was cordially esteemed by the South for his constructive work in its behalf. The Staggering Cost of Poor Roads. There is but one fact more remarkable than the economy of good roads; and that is the extravagance of bad roads. For every benefit which a well built and well kept highway affords, one that is inadequate or run-down presents a score of detriments and losses. If it costs a community a thousand dollars to con struct or repair a particular road, it will cost five or ten thousand and leave the needed work undone. If it be true that a good road enhances land val ues, stimulates commerce, increases the farmer’s profits, builds up the merchant’s trade, fosters the in terests of the school and broadens the spirit of neigh borliness, it is equally true, and perhaps even more so, that a bad road will lower land values, sluggard- ize cotamerce, cut down the farmer’s profits, dis courage the merchant’s trade, reduce the attendance of the school and isolate and estrange the families ..j unfortunate as to live along its borders. The Louisville Courier-Journal emphasizes this idea by an interview from a Kentuckian who has learned from personal experience the cost of poor roads in an age when traffic is so much heavier and more frequent than ever before. He is quoted as saying: “Some fifteen years ago my boys and I made and hauled railroad ties nine miles to Beatty- ville and sold them for 25 cents and made a bet ter profit than could be made on them if hauled four and one-half miles to Heidelberg and sold for 52 cents, the prevailing price in that market today. “Why do I say this? Because I could, fifteen years ago, leave home in the morning with fif teen ties on a wagon and ivith a two-mule team haul them to Beattyville and dispose of them! and return home the same day. Today it would be next to impossible to take half that number with a similar team to Heidelberg and return before nightfall; and, even then, the team icould be worn out and the wagon damaged 100 to 1,000 per cent more note than they were on the trip to Beattyville as cited. So, considering the losses sustained because of the dilapidated condition of the roads, as compared with those of the haul of fifteen years ago, the burden of indirect tax ation in order to get my stuff to market now is indeed great." This is hut one of a thousand similar experiences which should admonish every State and every county and every citizen of the tremendous and far-reaching expense which they must hear, if they permit had roads to continue. The average cost of hauling by wagon in the Uni ted States is twenty-five cents per ton per mile. In France, Germany and England, it is ten cents per ton per mile. The cost of wagon transportation in this country is eight hundred million dollars a year. It is conservatively reckoned that good roads through out the nation would reduce the cost to four hundred millions. An authority on this subject has said that with the aid of good roads would have put into their pockets and saved the following sums on the three staple crops: on wheat, ten million, two hundred and fifty-six thousand and fifty-eight-dollars; on cotton, five million, seventy-six thousand, one hundred and eighty-three dollars; and on corn, twelve million, seven hundred and nine thousand, two hundred and seventy-eight dollars. Surely, it behooves every interest, whether it be that of agriculture, industry or commerce, whether it be urban or rural to consider the appalling cost and burden which bad roads entail and to join in the campaign to end this needless waste. THE COMMONPLACE BY DR. PRANK CRANE. (Copyright, 1913,‘.by Frank Crane.) The people of th e world may be divided into two classes, those who find their happiness in the usual, and those who find their happiness in the OU/MTRY Ski* c* Y1MC.UY QmL topics Concocted «r.ms.-u:B.3’£UOrt unusual. The first are as a rul e healthy, contented, help ful‘and optimistic. The second are as a rule morbid, restless, pessi mistic, and nuisances to all around them. * The most important thing tor a human being to learn, is it not how to live his life with a maximum of contentment and care of body and. mind, and the minimum of friction? Those have discovered what is perhaps the great est secret of existence, who have come to realize that it is in the commonplace that one is to find permanent satisfaction; and that the extraordinary, strange and occasional sources of pleasure are to be regarded as a matter by the way, not to be taken ac count of in their program. Yet the majority of silly mortals never learn this. Consequently, most people are more or less soured, peevish and discontented. It is the duty of our teachers to lead us to the enjoyment of life’s everydayness. The sum of culture, of wisdom and of intelligent experience consists in an appreciation of the ordi nary events and circumstances, and in a proper dis counting of the occasional. The happiest wife and mother is the one whose delight is in the daily round of the home, the com panionship of her husband, the care ana guidance of her children. The unhappiest is the wife who is longing to escape this, who calls it drudgery, and whose pleasures are found only in the occasional ex cursion, theater or social diversion. The happiest business man is the man to whom business is fun. The unhappiest is the man who looks upon his occupation as a grind, and whose pleasure is in breaking away. . The happiest workman is the one who enjoys his work; the unhappiest is the one whose worn worries him and . who is alway looking forward to getting away from it. The great sources of human joy are all common place. They are Nature, Love and Self-expression (work and play). Anybody can have these. They are as common as dirt. They are as near to the reach of the section hand as to the reach of the railway president. They lie as close to the grocer as to the college professor. THE NEAREST AFFROAC3 TO EARTHLY HAPFI- FINES3. A gentleman whom. I have 1 been acquainted with for fifty years said to me: “If 1 had turned my mind j to making money and saving it there is no telling what I might have owned at this time.” I replied: "You are right. You are very rich now not to be a millionaire, and you have made money galore.’’ I further remarked: “You and I knew a man wno never made money, but he loved books, lit erature, the good of mankind and the service of the church so well that he couldn’t spare the time to fol low the business of making money.” To this he willingly agreed, remarking “he was an extraordinary man in every way you might take him. After we separated I begun to think about what we had been talking about, as to the real value or the best result to the possessor after the race was nearly over: The ‘ massing of money was extremely fascinat ing to one party and the acquirements of study and the expansion of intellect was extremely fascinating to the other party mentioned by both of us. l knew where my choice lay, but I could see that my visitor was not so sure but wealth carried its full compensation and fully repaid him. But it is a question fraught with importance and seriousness as to what really pays! I am satisfied there is slim comfort in relying on what our ancestors did for themselves, say fifty or a hundred years ago. We appreciate all that belongs to honorable family lineage, and the Bible tells us “a good name is better than riches,” but it must be your own good name that you swear by, or you will do but little credit to these distinguished forbears that you boast of. It is our own moral nature and the things we try to do for others. It is what we like and what we detest, and what we love, and what we seek after that constitutes our success on earth. I hav© been long convinced that wealth does not secure happiness, nor does it provide happiness to those who inherit idle riches from their thrifty pa rents. Yet I am also convinced that poverty is a ter rible handicap for those who desir© to prepare them selves for progress and usefulness to themselves or to others. The craving to learn, conjoined with ina bility to reach the place to learn, is a great trial to those who seek wisdom and are debarred by circum stances from the things that would make for their mental welfare. Money that opens th© door to the eager student is a great boon, and its value to opportunity cannot be discounted. But the poor man has within himself a well-spring of joy—if he can protect and preserve his Any one can learn how to get the honey of joy from Nature, from her sun and wave and field. Any one can love and be loved, and fully as gloriously in a tenement as in a mansion. Any one can find wor*. to do and games to play thereby. Two clerks playing seven-up on a soap box in a back room can get precisely as much fun out of the game as two dress-suited Charlies in a plush-lined club house. The cheaper and commoner a thing, the more joy juice in it. For there is more exhilaration, take it by and large, in water, than in all varieties of booze, more good feelings produced by bread and butter than by cake and bar le due, more comfort in lov ing your wife and playing with your children than in loving other men’s wives and regarding children as a bore. I call a man truly converted, or enlightened, or born again, or emancipated, or whatever expression suits you, when he has weeded out of his soul the lust for the exceptional, and when he has learned that the greatest fun in the world is TO LIVE and to enjoy those pleasures of life that are COMMON TO ALL THE RACE. In time past people could see religion only in extraordinary things, in miracles, abnormal saints, and esoteric tommyrot; now the world is awaken ing to see that it is the daily existence that is made free and joyous by faith. Happiness is a fruit that grows low along the ground; little children and wise men pick it. Fools are looking up at the trees. The New President of Cuba. General Mario G. Menocal who was inaugurated yesterday as the third president of the Cuban re public begins his administration under cheering auspices. True, the taskg that confront him and his associates in the new government are many and difficult. But he has given evidence of the inte grity and insight that are needed to meet such responsibilities and he seems to hold the confidence of the island’s thoughtful people. The besetting weakness of Cuba’s internal af fairs thus far has been the lack of square and effi cient management in its administrative departments, particularly in matters of public finance. There has also been a plague of adventurous politicians who have sought t > bestir trouble and disorder for the purpose of pushing forward their selfish fortunes. President Menocal pledges himself to “devote all his energies to giving the country a clean business administration that will foster the industries of the island and develop its splendid resources, that will welcome foreign capital and immigration and maintain friendly relations with all nations and es pecially with the United States, to which Cuba is so closely linked by bonds of mutual interest and af fection.” It is said that the new administration will de vote itself particuh.rly to a land-tax reform to the end that vast holdings of property which now lie idle and contribute nothing to the country’s wealth may be opened to agricultural enterprise. The United States is peculiarly interested in the stability and progress of Cuban affairs; for, our gov ernment rightly feels a sense of responsibility to its little neighboring republic and to other nations that have dealings with the island. It is hoped that the new government will he peaceful and prosperous. The Southward Trend. The Southward trend of settlers and investors is witnessed in a recently formed plan to colonize large tracts of land in Texas with Canadian farmers. A company of English capitalists is reported to have purchased several thousand acres in that State with a view to providing easily a.cquirable farms for home-seekers in the Dominion and the great North- own self respect. His mind would be a kingdom if he could enlarge its scope, but his soul can rejoice and en large its satisfaction so long as he lives a clean, hon est life, In the fear of God, with love to man. It is our moral nature that affects our happiness and con trols the longings of the spirit of man into safe chan nels. Luxury will corrode this virile mental habit and disease the minds of good people by reason of selfish ness and lack of both physical and mental exercise. But it is the order of the Creator that great talent carry with them the burden of great responsibilities. Where much is given much will be required. But if we shall be so fortunate as to see the as sembled saints in heaven, doubtless we shall be sur prised to see people on the front seats that were of very humble sort among us, and some whom we ex pected to find with crowns and harps will occupy very humble eats in heaven! We all have been given a chance and a talent, a gift or, maybe, only a smile, but whatever it is, if we cultivate it in a healthy way it will give us what so many well-equipped people seek and fail to find—happiness. • # • THE FUTURE OF ROYAL TRRONES. Every once in awhile some anarchist assassinates a royal personage on the other hemisphere. (As \ for that, we also understand that we have had three pres idents assassinated since Appomattox.) But there are more of those so-called royalties than there are White House occupants, and they are sent "over the river" by the pistol or the bomb route rather frequently. King George, of Greece, was considered to be one of the most excellent of his class, and he was known to be kind to ' his subjects and thoughtful and cour teous in his conduct towards them. But that did not deter the king’s haters. He was shot in the back and never saw his murderer. It is reported that the czar of Russia is unwilling to taste a mouthful of food or fruit until some more inferior person samples and tastes it. The kings of England get along fairly, be cause old Queen Victoria was a model sovereign, and her influence and example is still felt in England, but King George is only a figurehead until it comes to p^mps and' ceremonies in the English government. If he "butted in,” to use a slang phrase, he would soon become obnoxious to the king haters and find his way blocked by the bomb or pistol users In the English territory. King Alphonso, the little knight of old effete Spain, has frequent encounters with these king haters. From what I read of them, J. should de cide that wearing a crown may gratify pride and am bition, but it is "short” on .contentment or peace of mind to the wearers. All these things are suggestive. Civil and religious liberty never had so many adher ents as are found in this twentieth century. ‘ The woods are full of them. The air is full of the inspira tion, and every sensible reader of modern history is convinced that the time is coming when thrones will be no more! But “the pomp and state at the palace gate” has, however, a wonderful attraction to the average com mon mind, and the power of royal thrones has been prolonged by It, and this admiration for things that shine and glow has kept down the inspiration for lib erty very largely. \Ve, however, remember that France, once the home of Louis XIV, the most absolute monarch known to most absolute of monarchies, has been a republic for many years. In the time of this fourteenth French Louis no kingdom on the eastern continent was so completely the servant of the king as was this self-same France. Doubtless that excess of tyranny provoked the later revolt, but I’ll wager that no man who wears a crown in modern Europe ever is assured of a single day of uninterrupted control of his people when he rises from his bed in the morning, and doubtless he pats himself on the back when he goes to bed without some revolt ing episode, great or small, before the exercises of tne day are closed. Sometimes the the war lord of Europe, Emperor William of Germany, gets a rebuke where he least ex pects it, and without his enormous army and navy, he might live to see his own throne shaken by a revolu tion and his feathers clipped along with his royal pride, very much after the style of Louis XVI of France. Switzerland is an object lesson to the liberty-lov ing people of Europe.lt is a model for good govern ment and fair dealing with its citizenship. There is an irrepressible conflict between monarchies and free government all over the civilized world. The latter is striding along in seven league boots of progress. And it is coming, Father Abraham, many millions strong! west. This is but one among scores of instances which show that the South is fast becoming the Mecca of those who are looking for free and fertile opportu- ities. "Texas is big enough” comments the Boston Transcript, “to stand a vast volume of immigration without being crowded. Its resources are so varied that within its boundaries can be raised cotton, wheat, corn, grapes, melons fruits and politicians in unlimited quantities.” In so far as the natural re sources mentioned are concerned, this description is equally applicable to Georgia and, indeed, to the en tire South. Truth is the best argument. Nearly every man is the architect of his own mis fortune. Some men are used to being called liars and don’t mind it. All royal marriages, according to the accounts you read, are real love affairs. Some women act as if they had a corner on religion. N THE INCOME TAX V.—Methods of Administration. BY FREDERIC .1. HASKIN. The machinery for collecting the income tax pro vided for the Underwood bill promises to be much simpler in its make-up and more easily operated than the machinery of collecting sim ilar taxes in any other country. Especially will it be far in ad vance of the English methods of collecting income taxes. There one detail has been added, here another, am. else where stil another, unti it re sembles a house that has been built a room at a time. No Englishman would write an in come tax law like the present one if the books were clean, and yet nothing short of wip ing off the slate would permit much improvement. ... The proposed American l@w does away with statements and refunds and a half dozen other cumbersome features of the English law% John Bull has his subjects pay their full taxes, in many instances, and then, under a system of refunds, pays some of the tax back again. For instance, here is a man whose mcopie does not exceed the usual exemption who is a stockholder in a corporation. The corporation must pay his tax cn his income froip it, whether that in come is large enough to be taxed or not. If it is not large enough he can have it refunded to him after-, ward. This is but one of the many unsatisfactory features of the 'administrative phases of the English incomd tax law. * • • The proposed law' here does not intend that the government shall collect any tax upon exempted in comes, whether these incomes arise wholly or in part from investments or not. Consequently, a man who owns stock in a corporation but whose income .is not above $4,000, needs only to notify the corporation that he claims an exemption for the income h e de rives from it, and if his statements are true he will have no further worry. i_i s English brother some times has to unwind miles of red tape to get back w’hich ought never to have been assessed against him. • • • The reader who has had assessments made against his stock and has seen them paid out of the earn ings, ha3 experienced just about what will take place under the income tax law. Every corporation in the country will be required to furnish the internal rev enue bureau with a list of its stockholders, its bond holders and other deriving an income of more than $4,000 from it. They will be required to pay income tax upon the income received from them by every such stock or bondholder who does not file r. claim of exemption. Therefore, the only way to escape the tax is to serve notice upon the person authorized to pay it for you that your entire income is not enough to exceed the exemption. If a man is a stockholder in a half dozen companies he can claim exemption in those from which his total income does not exceed $4,000. Or, if he has an income of $1,000 from each of three companies, and an income of $6,000 from a fourth corporation, h e can claim his full exemption from the tne corporation and allow the three to pay the tax in full and the fourth only on the $2,000 above the exemption. • • • The internal revenue bureau will have a most elaborate checking system by which it can trace up most of the people subject to income taxation. First, it will have a national card index of all the people who enjoy annual incomes in excess of $4,000. This will be built up from many sources. In the first place, there will be the list of income receivers from all corporations, joint stock companies rind others who must advise the government as to the names and ad-’ dresses of all those enjoying taxable incomes. This will give s clue to perhaps two-thirds of the people likely to have taxable inccmes. Then there are the people who are large realty owners. As their deeds are on record, and their property listed upon the tax books of the cities and counties in which the prop erty is located, the internal revenue collectors can check them up. They can also ascertain who collects the rents, who handles the interest accounts, and who looks after the other affairs of large property hold ers and mortgage holders. Wherever possible these people will be asked to remit the income tax directly to the internal revenue collector, and they will be un der a heavy penalty to make such returns as will keep the treasury department advised as to the peo ple with whom they deal who are liable to income taxation, and as to the. amounts of their incomes derived through sources rf which they have legal knowledge. • ' • • The determination of the framers of the proposed law will tend to make it difficult for rich men to escape their taxes, since most of their holdings are in such shape that the treasury department can keep tab upon them and check up the income returns of an individual with the returns from these other sources. .Where the two sets of returns agree there will be no further trouble, but the man whose individual return Is lower than the returns made for him will have a rather unpleasant chance to explain. * * In this respect the law undoubtedly will prove an aid in determining just what are the profits of big corporations. and wealthy individuals. Just as the interstate commerce commission has compelled the railroads to keep records that show exactly what are the profits of their corporations, and as the corpora tion tax law requires corporations to show their actual incomes, so wRl the individual have to give In his in come. This probably will prove of much value for statistical purposes. • * m - —a, me presen. icy with reference to the corporation tax is contin The corporations are given to understand tha* if f come forward and try t 0 meet the law they 1 nothing to fear from its operation, but that if 1 try to get around it there will be an investiga that will investigate. and individual subject, to the tax will be care: checked up, one feature with another, and also other information in hand, and if there is no evld of any tax dodging, willful or unintentional, that about end the matter. But if it be found that the person making th« tuf-n has failed to list the items of tiis income Jn sonable accord with experience, he may be askM For instance, here is a man who reports a net inc of $12,000 a year as a merchant. He is require, give his gross income, and also his expenses of ducting the business. If the returns show a nei come very much higher than might be expected 1 such a/ gross income, he may be asked to make there is no mistake about his gross income. Or, ii operating expenses are out of all proportion to i might be expected on a net income of $12,000 p . he may he requested to advise the treasury dei ment. whether he has not overestimated his opera expenses. After the proposed law goes into.effect the treas ury department will go to work to frame rules and regulations for the assessment and collction of the tax. These will amplify every paragraph of the law and will be the chart by which the collectors will steer. These rules and regulations will he rather voluminous, and will be so comprehensive that they will cover the great majority of the questions that might arise in the administration of the tax. But there will, from time to time, arise questions that no one has foreseen. These matters will be referred back to the treasury department, and th e internal revenue bureau, under the guidance of the secretary, will make new rules to cover these eases as they come up. In a year or two of experience nearly every contingency that may arise will have come up, and practically every question that may arise will have been passed j upon.