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4 THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA., TUESDAY, JUNE 3, 1913. I THE SEMI-WEEEY JOURNAL The Rout of the Tariff Lobby. It was characteristic of President Wilson that ATLAKTA, GA., S WORTH rOBSTTH ST. Entered at the Atlanta Postoffice as Mall Matter of the Second Class. JAMES R. GRAY, President and Editor. SUBSCRIPTION PRICE Twelve months 75° Six months Three months • - 5o The Semi-Weekly Journal is published on Tuesday and Friday, and is mailed by the shortest routes for early delivery. It contains news from all over the world, brought by special leased wires into otir office. It has a staf* 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 traveling representatives we have ar* 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. More Crops Mean More Money. In commenting on the wonderful Variety of crops that can be profitably grown in Georgia, the Savan nah Morning News mentions a particularly inter esting example of a Wilkes county farmer who now has under cultivation one hundred and twenty-five acres which include corn, wheat, oats, rye, alfalfa, turnips, potatoes and other food products. The prospect for each of these crops is cheering hut. should any of them prove a failure, the others would stand ready to hedge the loss, a situation vastly safer and better than that of the farmer who stakes his all on a single venture in cotton. The News adds, in this connection: “While weather conditions this spring have not been favorable, there is no evidence that the farmers have despaired of making money. The report comes from Tift county that despite all discouragements, farmers there received one hundred and twenty-five dollars an acre tor their cabbages. The repeated warning that there must be diversification of crops is having effect.” No omen in Georgia’s agricultural affairs is'more assuring than that which points to a breaking away from the old tyranny of the one-crop idea; nor is there surer evidence that the principles of scientific and businesslike farming are at length being ap plied. The time is fast coming when Georgia will , f nc longer depeiid for its prosperity .on cotton or on any other one product hut when every season, if not every month, will yield a harvest of its own. A State whose soil and climate are capable of producing almost everything needed for man’s sus tenance should not limit its energy to a single field of agriculture, and that an uncertain one. Let the present movement toward wide diversity in crops continue, and Georgia will be a thousandfold richer and more independent than ever before. What Next in Mexico? Observers of the situation in Mexico are now spec ulating upon whether the Huerta regime can hold itself intact until a presidential election is conducted and a new chief executive is chosen by constitutional methods. Both houses of the Congress have already passed a bill fixing October the twenty-sixth next as the date for such an election and, though Provisional President Huerta seems in no hurry to issue a decree to that effect, it is not likely that he will delay much longer in doing so. In the meantime, the most that he can hope to do is to hold the country in comparative peace. If, as is reported, he and his associates have secured a large loan from European bankers, this task will henceforth he easier than it has been for several months past. His military forces, which of late have been sadly depleted and demoralized, can be strength ened, and with an improved treasury he can carry forward those urgent activities of the government which had come' almost to a standstill. It is not believed that Huerta has personal ambi tions for the Immediate future. Any dreams which he might once have entertained have been shattered by the severe condemnation which his bloody betrayal of the late Preside Madero has encountered abroad as well as at home. There are now strongly organ ized camps of revolution in both northern and south ern Mexico to overthrow him forthwith without wait ing until his successor can be chosen in an orderly manner. The only avowed candidate for the Presidency is Felix Diaz and he, like Huerta, is under a cloud of public suspicion as a conspirator in the slaying of Madero. Dispatches say that the tone of a large part of the Mexican press'and the expressions of the opin ion of many people, including numerous friends of Felix Diaz, “indicate that his popularity has waned and that there is little chance of his election.” The other probable candidates for the Presidency are Manuel Calero, formerly Mexican ambassador r.t Washington, and Francisco de la Barra, now minis ter of foreign affairs. The latter seemfe to he by far the stronger of these two men in so far as personal gifts and attainments are concerned. The younger Diaz, however, is a figure that xico must reckon with, whether or not he should he elected. He is ex tremely ambitious. He has proved his skill and hard ihood as a soldier; and, if by any turn of popular sentiment he succeeds in mustering about him a con siderable force of followers, he can make trouble for any administration that may be established. The thing immediately to be desired in Mexico is a maintenance of peace until the presidential elec tion can be held. Whoever is chosen in that election will at least have the advantage of having attained the office through constitutional means and, if an able man, he will probably command the support of a majority of patriotic Mexicans. he should speak patly and bluntly and straight to the people concerning the efforts of so’ sh interests to override or weaken the tariff hill now before the Senate. It has ever been the Wilson way to talk as plainly of men as of measures and to keep in direct touch with the rank and file to whom the govern ment rightfully belongs. It is thus that he concen trates the pressure of public opinion on crucial is sues and produces results. That the President was sure of his ground when he declared last week that “a numerc s, indus trious lobby” was at work in Washington to impede and, if possible, to defeat the cause of honest tariff revision, there can be no doubt. Those particular interests which in the past have controlled the gov ernment realized this year that the one hope of gaining their ends lay in the Senate. The House afforded them little or no opportunity, for it is over whelmingly Democratic and the majority of its mem bers are fresh from the people. But in the Senate, the margin of Democratic powei is extremely nar row, so that a few votesI changed would accomplish the purpose of those opposing tariff revision. Hence, as a correspondent observes, "the sending of the bill to the Senate was the signal for the rallying of the practical tariff workers at Wasnington, together with the great stirring of their principals who sit in distant cities and direct their operations.”. Now, there can be no objection to business men going openly to a Senate committee and presenting their views or claims with reference to tariff sched ules. This is their right; and when they come in good faith and aboveboard they should be welcomed. It is not against such men that the President warns the country but against that swarm of special agents em ployed by protected interests to work covertly and in concert to sway the mind or the conscience of the people’s representatives and against the equally per nicious efforts to manufacture a spurious “public opinion” through misstatement of the facts concern ing the tariff bill. Mr. Wilson lays bare the evil of such activities when he says: “It is of serious interest to the country that the people at large should have no lobby, and be voiceless, in these matters when great bodies of astute men seek to create an artificial opinion and to overcome the interests of the public for their private profit. The Government in all its branches ought to be relieved from this intol erable burden and this constant interruption to the calm progress of debate." What right has a trust or other organization to seek influences which the public is denied or to seek favors which are contrary to the public good? If this nation is really a democracy, then all men and all interests must stand on an equal footing in ap peals to the Government. The President’s sharp and timely warning has al ready had the desired effect. For one thing, it has put the lobbyists on notice that their workings are under the searchlight of publicity. It has put the Senate on notice that the people are more keenly watchful than ever before and that every vote against genuine tariff revision will he subjected to the closest scrutiny. And what is perhaps most important of all, it has put the country on notice that a heavily fi nanced campaign to create artificial sentiment has been afoot and that true public sentiment must make itself heard and felt. As a direct and immediate result of the Presi dent’s statement, the Senate has ordered a thorough inquiry into the lobby situation. The judiciary com mittee has been instructed to ascertain and report the names and the methods of lobbyists. Senators will he required to testify as to who has approached them with reference to particular schedules, what suggestions have been employed to influence their vote, and, furthermore, any senators who may be per sonally or financially interested in protected indus tries will be required to explain their interest. The effect of such a procedure cannot be other wise than wholesome and favorable to the enactment of the pending tariff bill; for, it will bring the Sen ate into the full light of public attention. It will re veal the methods and motives of those who are oppos ing tariff revision and will draw the line sharply and decisively between Senators who stand for the coun try’s common interests and'those who are allied with the forces of special privilege. Thus the outlook for the passage of the tariff bill substantially as it came from the House is brighter today than at any time since the extra session of Congress convened. There will doubtless be changes of detail in the measure as It now stands, but every indication is that its essential principles will be pre served unimpaired. The power of the lobby has been broken; the rights of the people are to be established, and Democracy’s pledge squarely fulfilled. This just and fortunate outcome will be due to those stanch members of the House and the Senate who have stood uncompromisingly by the party’s principles and it will be due very largely, too, to the splendid hardihood with which President Wilson has kept His faith. Study This Problem. A problem that should set every patron and pupil of -Georgia’s common schools to thinking was im pressively stated in a recent communication to The Journal from Mr. C. R. McCrory, of Ellaville. The people of this State, he said, are now paying a dollar and seventy-five cents for the first five text books on reading arithmetic; for five books of the same class, the people of Ontario pay only fifty-nine cents. He then asked this interesting and practical question: If Georgians buy a million dollars' worth of school books each year, what would the same books cost the Canadians f The first of a number of answers is from Mr. H- V. Casey, of Atlanta, who replies that on the basis given, Ontario gets for three hundred and thirty-seven thou sand, one hundred and forty-two dollars and eighty- six cents the books for which Georgia spends a mil lion—a fact which means that our people are charged an excess of nearly two hundred per cent or some six hundred and sixty-thvee thousand dollars more than those of Ontario. Is not this matter worth investigating by the school patrons of every community and also by the General Assembly? Is it true, as Mr. McCrory sug gests, that they are the victims of a school book trust? Certainly, the people of Georgia are entitled to know just why .t is they are having to pay a dol lar and seventy-five cents for books which are bought elsewhere for fifty-nine cents. This difference may mean l'ttle to some families but to others it means a va3t deal. It may mean lit tle in respect to individual cases but in respect to the State as a whole it means more than half a mil lion dollars annually. Let us have all the facts of this amazing situation. Effective Treatment For Window Smashing. The British government seems at last to have hit upon a well-considered and determined policy toward window-smashing suffragettes. Mrs. Emmeline Pankhurst, who was released from Holloway jail, where she had starved herself into a serious illness and whence she was taken to a sanitarium, has re gained her health. But instead of being permitted to go free, as others like her have been, she has been rearrested and taken hack to prison to serve the re mainder of a sentence for her destructive and an archistic acts. It may be that Mrs. Pankhurst will immediately go on another “hunger Strike,” and again fall ill. If so, she will again be put under the care of physicians and upon her recovery returned to prison; and this interesting process will be repeated as many times as may be necessa-y until the demands of the law have been met. There can be n„ doubt that London’s militant suf fragettes have thej iron of the old martyrs in their blood; but it is hardly to be expected that any con siderable number of them will be willing to spend a lifetime in making themselves sick merely to be cured by stupid doctors and taken prosaically back to jail. They could die for their convictions serenely enough, but can they stand this sort of ordeal? The end of the matter will probably be that these violent dames of Britain will ..ake better note of the persuasive methods of their American cousins. They will learn that tjhere i more power in brains than in bombs and more power in a fetching smile than in either. If they do, the British government will face a far more difficult task than that of protecting windows and preserving order; even Mr. Asquith would then be ready to give up the fight. Here’s to the June bride. Also here’s to the June graduate. Hitchcockism Laid Bare. It was the repeated boast of former Postmaster General Hitchcock that during his administration a postal deficit of some seventeen and a half million dollars was wiped out and a surplus of more than two hundred thousand dollars attained. This was his only answer to the public’s protest against the de moralized and grossly inefficient conditions to which the sendee sank under his regime. The fact that mail was delayed for weeks or months and was fre quently lost, the fact that business interests suffered, that the department’s employes were overworked and that the United States postofflee became a national reproach—these things were of no concern to Hitch cock who, when confronted with the shame he had brought upon a great institution would smirkingly reply that the postal deficit had been elminated and a surplus established. And now, as the result of a special investigation into the affairs of the postoffice as they were left by the Hitchcock administration, it appears that even this claim was entirely a false one. The report of that inquiry as made public yesterday by Post-master General Burelson shows that the service far from becoming self-maintaining under Hitchcock actually sustained a deficit of over seven hundred and fifty thousand dollars. It was only through unjustifiable methods of accounting that even a semblance of the alleged surplus could he made. In this connection Mr. Burleson declares: “It is pointed out by the committee that the pub lished financial reports of the department states the revenues and the cost of the service on dissimilar, and therefore, incomparable, bases. Revenues of the postal service are almost entirely collected in cash and con sequently relate properly to the fiscal year for which the report is made. But the committee finds it has been the practice to compare those only with pay ments actually made during the fiscal year, regard less of obligations incurred in that year but not to be paid until succeeding years.” It appears furthermore that Hitchcock not only sacrificed public interests to false economy and dis torted facts in an effort to bloat his own reputation but that he also prostituted his power to political ends. Just before- President Wilson took office, the investigation shows, Hitchcock filled long-standing vacancies, made postponed promotions and assumed commitments to fixed charges for long terms in such a way “as to saddle the new adinistration with great ly increased expense during months, if not years to come. More than one hundred rural mail routes were authorized in three days.” Of all the immediate blessings which last Novem ber’s election vouchsafed the American public, few were more seasonable or more gratefully received than thht which rid the government of Hitchcockism. The small hoy prefers the insane Fourth. RELIGION BY DR. PRANK CRANE. (Copyright, 1913, by Frank Crane.) There appeared in the newspapers the other day an account of a man who had invented a new re ligion; he was rewriting the Bible. God had revealed certain things to him. Among the truths he had received by revelation were these: There are ten days in the week, instead of seven; their names are Sabbath, Air. Water, Animals, Units, Earth, Plants, Birds, Man, and Salvation. Ten; count ’em. Instead of saying you will call next Tuesday or Friday, you would say next Animals or Birds. On Salvation he celebrates the Lord’s Supper, which consists of chocolate drops. The world is ten million and two years old. The year, however, is not all what you think it to be. It is composed of 189 and sorpe odd trillions of minutes. There are many other items tha,t have been com- muncated to him from heaven by private wire. He says: “It is all too complicated to explain till you see it all—then it is so beautifully simple.” Doesn’t that sound natural? The author of this made his money by inventing a “hair compound’’ and a non-fillable bottle, has now re tired from business, and is devoting his energies to the propagation of the faith. Attention is called to this case, not for the pur pose of ridiculing this man, for he has a perfect right to believe the moon is made of green cheese if he wants to, and that those who hold to the belief that it is camembert will be eternally lost; but for the purpose of showing, by this strange ano» marked in stance, the curious survival, in the popular mind, of the pagan notion of religion. Most people still imagine that a man’s religion con sists in the theories of fancies he entertains • about the universe, how it was made and hoW will be de stroyed; also his acceptance of certain facts of history and his idea of certain facts of the future. I will say nothing of the popular “beliefs” of peo ple, because they are unusually sensitive on that point, so sensitive indeed that it is not considered good form even to mention them. But at least I may be allowed to call attention to what religijn is. It is a PASSION FOR RI^aITEOUSNESS. As Beecher used to say, it is morality touched with emo tion. The man w-~ does right because he loves it is re ligious* Whoev-r does wrong because he loves it is irreligious. And whoso does right, not because he likes to, out because it pays, is non-religious. That is the core of the matter, the substance; all the rest is trimmings. TV hen one loves to do what he ought to do, when Ought and Love melt into one thing, he is truly re ligious. What he thinks about creation, ancient history, and the millennium is not the gist of the thing. People never quarrel over their religion, they quar rel .ver their fancies. “All good men are of one re ligion.” said the philosopher. That religion is the Love of Right, and the Hate of Wrong. The only “damnable heretic” is the man that has not this Love and Hate. WATCH YOUR STEP! "Where you goln’ this cummer? You ain’t? Why ain’t you? Everybody else is. That’s th’ only rea eon I knot, of. It’s th’ summer panic. You don’t want to let your wife and children think you can't run as fast as th’ neighbors. I know a fellow that clerks for th’ gas company. He’s got four kids an’ *90 a month. Every time hot weather comes you can see him weaken. I ask him last week which it was, the seashore or the mountains for him. He says: ‘I tell you, Jerry, it’s just this way: They’re all doin’ it, an’ you got to go if you don’t want your kids to feel ’shamed of their daddy an’ th’ old woman stay on the ice wagon for life. I don’t mind payin’ fare to th’ country, but I don’t see where th’ joy comes in. They put up at th’ worst joint you ever see. If that summer boardin’ house was in our block my wife wouldn’t speak to anybody that went to ih I got a week off last year an’ joined ’em. They lived on canned tomatoes an’ meat that tasted like a boiled Derby hat. Th’ cookin’ was fierce. Had roast hen on Sunday. You’d thought it was pickled buzzard. It was too hot to go out any day I was there. Mosquitos worked day an’ night. My wife broke her ankle failin’ off j. chair. She was killin’ spiders on the ceilin’ with her shoe. Had to do it every night. But my folks had to stay. We let on that it’s fine. ‘Where you gain’ this summer, Jerry?” “I told him th’ company don’t hand out vacations to us fellows. If I had to chase off an’ spend all I got just to prove I didn’t dare stay at home, I’m glad I can’t. Every married man I know has got this vaca tion bug. Most of ’em ain’t afraid of nothing’, but they will fall for this summer misery. Some day, when their neighbors go ’way for the summer, they’ll be tickled to death and live cooler, have more fun and sleep sounder than they i, winter. “Look out for that other car, mister! , "Look where you goin’! "Watch your step!” Watch Insurgent Senators (Collier’s Weekly.) There are in the United States senate seven men who, as Republicans four yea,rs ago, broke away from their party and voted against the Payne-Aldrich tar iff bill. They are: Joseph L. Bristow, Kansas. Moses E. Clapp, Minnesota. •We should say that the grape juice market should be looking up. The Progress of Reclamation. Georgians who are interested in the reclamation of swamp and overflow lands should be encouraged by the fact that such enterprises are being dis cussed and pressed forward throughout the South. In Florida there is a well supported movement for a State bond issue of millions of dohars to drain the Everglades and in Kentucky far-reaching plans are now afoot to reclaim great areas of farm land which are rendered useless by unregulated streams. The Louisville Courier-Journal cites an instate which is noteworthy for the reason -iat it illus trates conditions in many counties of Georgia. “A survey is now being made," says that paper, “for the purpose of determining the best plan for straightening and deepening Black ford creek and a smaller stream known as Caney creek. The question has been agitated for the past four years by the land owners. It is estimated that the work would benefit some fifteen thousand to eighteen thousand acres of land, lying along the two streams, land which is subject to overflows and much of which is not now available for agricultural purposes. The present value of his land is less than twenty- five dollars an acre." Little wonder that the owners of this property are interested in the drainage question when they realize through proper engineering methods the value of their acres can be raised from 'twenty-five to one hundred dollars each. In the course of a sin gle year, these creeks destroy or damage much prop erty and keep much more from cultivation. The loss thus entailed is far greater than the cost of drainage would be. It behooves good farmers and good business men in all Southern States, and par ticularly in Georgia, to encourage in every way pos sible, the drainage movement. Coe I. ^awford, South Dakota. Albert Cummins, Iowa. Robert M. La Follette, Wisconsin. Knute Nelson, Minnesota. Miles Poindexter, Washington. These compose the senators who are left of the original Insurgents. Their vote against the Payne- Aldrich tariff bill in 1909 elevated them high in pub lic esteem. One of the most interesting problems of the present moment is whether in the year 1913 they will vote for or against the Payne-Aldrich tariff bill. The problem before them cannot be stated otherwise. The final vote in the present tariff session will be either to perpetuate the Payne-Aldrich bill or to sub stitute another. BY JOHN W. CAREY. Wno early copped him out a pick to dig for coal with same and dug himself a tunnel to the well known Hall of Fame? Who got so solid with the gang they’d wait for him to say if it should be a walk out or “thereTl be no strike today?’ Who mixed it with the nabobs when they slipped the boyo a lime always got on the hip and made them come to time? Who pulled a Democratic plum from Sulzer, o: New York, al though if you'l] recall he bears the Grand Old Party’s mark? Who seems to stand ace high with all—c.p.’s and p.c.’s, too .-except His Honor, Justice Wright)? John Mitchell, E-S-Q. THE INCOME TAX VIII.—Effect Upon Other Taxes. BY FREDERIC J. HASKIN. One of the principal objections to the imposition of an income tax in the United States has come from the advocates of protection, the ground being that the collection of such a tax would lessen the demand of the treas ury for income from customs collections, and, therefore, it would be a blow at the princi ple of protection. Upon the present basis of expenditures in the United States the amount of money needed from customs ranges around $325,000,000, and nything that tends to reduce this amount, of course, tends to weaken one of the favorite ar guments of the protectionists against a lowering of the tar iff—that the government needs the money. Their opponents contend tnat this is no argu ment in favor of protection at all, since prohibitive duties do not add anything directly to the public treasury, but serve only to keep out foreign goods. On the other hand, it is to be said that not all protectionists agree that an income tax is necessarily an assault/upon protec tion. Those who held that it is not, declare that un der our rapidly expanding governmental activities ad ditional appropriations are needed, and to meet them aditional revenues must be forthcoming—additional revenues that can best be supplied by an income tax. • * * It is probable that no one will deny that as pro posed by the Democrats an income tax is an assault upon protection. They propose to use it as a means of revenue raising that not only will permit them to cut out prohibitive duties entirely, but to lower some revenue-producing duties as well. Without this tax the Democrats could not cut tariff duties below a point where they would yield an annual revenue of over $300,000,000. With this income tax they can probably cut them to a point where they will yield $100,000,000 less. The great expansion of the national demands for revenue »that has taken place, shows that if any kind of tax which we choose to levy is kept at even an approximately normal rate, from time to time new methods must be found of raising such revenues. In the early Jay3 of the republic, when there was an especial pinch in government finances, a direct tatx apportioned among the states, was levied. For nearly a half century before the Civil war the customs re ceipts wer e about the only form of taxes that the United States needed to carry on the affairs of the government. Then came the great war, and every thing in sight had to be taxed, with the result that the internal revenue taxes were created. After the war f hese taxes on production were retained for the purpose of meeting the interest on the national debt, and they have been continued so long that everybody seems now to take them as a matter of courses Now the country has. come to a pass where even these two forms of taxation do not yield enough to meet the expenditures of the government in lean years, and Uncle Sam seeks something that will save him from putting up the ordinary internal revenue taxes and the revenue-producing clauses of the tariff law. • • • Taxing authorities generally agree that the United States taxes, its people less heavily than any other principal country in the world. If the American peo ple were willing to bear the same burdens of taxation that are cheerfully borne by the British, the German, the French and the other nations of Europe, a simple system of internal revenue taxation would yield a bll- f lion where now it yields a few hundred million dollars. • • • The one plain lesson of the history of American taxation is that in these latter days, when so much revenue is needed, that no one tax will meet all of the purposes and emergencies of the country, and that supplemental taxation must be rendered possible if national life is to be assured. A national land tkx as the engine of raising the national revenues would be outrageously high; a national customs tax to meet them all would demand a tarilf wall higher than the highest of all the high priests of protection would en act; and an internal revenue tax to keep the treasury solvent would force the price of drinks andsmokea up so high or else compel the extension of the tax to so many commonplace subjects, that the people would rise in protest. It is by supplementing one tax with another and understudying them both with a third that sufficient revenue can be raised and the objec tions of the people forestalled. ... The national? government has the advantage o% the state governments In the matter of taxation—nearly all of Its taxes-are “unconscious” taxes. The man who buys a suit of clothes made of cfoth of English weave cannot tell how much h e has contributed to the United States treasury by the transaction. Likewise, the man who smokes a box of Havana cigars knows nothing of what Uncle Sam gets out of the price he paid for them. Perhaps no man in America could calculate within 40 per cent or Just how much tax he pays Uncle Sam each year through the customs houses. Not knowing what his burden is, and indeed in many instances ignorant of the fact that he is bur dened at all. such taxes do not arouse opposition. No one thinks of objecting to the internal revenue taxes, and the objection made to the tariff taxes are not based upon the amount th e government exacts, but upon the alleged fact that home manufacturers use these rates as a shelter from competition. • • * With the income tax it is different. There a man calculates it in dollars and cents. He knows exactly what his burden is, and that knowledge makes it seem the heavier. It follows that there is more dissatis faction and often an effort to dodge the burden. It is plain that only a long process of education could lead the American people to stand and be taxed as they are, if they coul4 tell just how much that is. If an income tax were the sole source of raising revenues the rates would have to be so high or the exemption so low that there would be serious trouble. * * * It has been suggested in some quarters that the American inci me tax ought to be levied in the same way that th e inheritance tax in England is levied— the general government Imposing and collecting it and turning a specified part of it over to the states for their use. It is pointed out that the general property tax, to a large degree, - has had the word failure writ ten across its face. With personal property becoming mor e and more intangible every year, dodging taxes upon it has become correspondingly easy. The story is told of a former United States senator generally rated as ’rorth a half million dollars in personal property. When the assessor came around that man was so poor in this world’s goods that he could find only a watch and a saddle horse to assess. If this idea of making the income tax for the joint use of the state and the nation should ever be adopted it would probably do away entirely with the personal property tax. * * * Lnder the political situation as it stands today the income tax law. which the next few months prom ise to plac e upon the federal statute books, will differ from the corporation tax in its effect upon other sources of federal revenue, while it will not Inter fere in any particular with the internal taxes or rates, it will result in the lowering of many tariff ’duties. When the corporation tax was created it was not for the purpose of enabling congress to lower the then existing tariff but rather to supplement the income from the customs houses in order to prevent a continu ing deficit in the treasury. The income tax levied by the Democrats will make the latter end their second ary aim and the lowering of the tariff their primary object.