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THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA., TUESDAY, JUNE 10, 1913.
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THE SEMI-WEEEY JOURNAL
ATLANTA, GA., 5 NORTH FORSYTH ST.
Entered at the Atlanta Postoffice as Mail Matter of
the Second Class.
JAMES R. GRAY,
President and Editor.
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For Agricultural Progress.
"The 'only enduring conquests,” said a French
philosopher, “are conquests made with the plough.”
Certain it is that the progress of a State like Geor
gia is very largely the progress of its agricultura'
interests. Successful farming means buoyant com
merce, thriving industries and all those values that
make a prosperous commonwealth and a contented
people. Any agency or institution, therefore, which
makes for the betterment of farming methods and
farm conditions in Georgia deserves the heartiest
good will' and support of every citizen whether of
the town or the country. Such an institution is the
State College of Agriculture at Athens.
The important changes which the past five years
have witnessed in the agricultural status of Georgia
—the adoption of scientific and economic methods
of cultivation, the tendency toward diversified crops
and toward a larger production of food supplies—
are due chiefly, we believe, to the efficient and far-
reaching work of this institution. It has been well
sdid that the opportunity for such work lay in the
willingness of the Georgia farmer to grow other
crops than cotton, to raise live stock and foodstuffs
and to assert the measure of independence within
his grasp. But in order that this receptive spirit
might be turned to practical account, it was neces
sary that it be given due encouragement in the
rig-t direction; and therein has lain the wonderful
usefulness of the State College of Agriculture.
Statistics show that during the past year more
than one hundred and twenty thousand Georgia
farmers attended the lectures and demonstrations
given by representatives of the College on new ways
and better ways of farming—a fact which proves
that this institution is not only instructing and in
spiring the young men of its immediate student body
but is also bearing the light and the power of educa
tion directly to the masses of farmers in every cor
ner of the State. Equally significant of its work and
purpose are the Boys’ Corn clubs, the Girls’ Canning
clubs, and the farm demonstration agencies through
which thousands of people are reached and organized
for their own benefit and for the cause of agricul
tural progress.
In addition to all these lines of public endeavor,
the College is continually issuing bulletins on sub
jects of timely interest and is answ-ering inquiries
for specific information on all manner of farm
problems. In this field alone the value of its service
is beyond reckoning.
What the College is doing for its enrolled ’ stu
dents is indicated in the fact that its attendance has
increased from a mere handful five years ago to
three hundred and fifty students In the scholastic
year now ending. It has, indeed, established for this
State a new ideal of agricultural education and has
exemplified the truth that farming demands of the
young men who would follow it as high a degree of
culture and equipment as does medicine, the law, en
gineering or any other profession.
The State cannot deal too generously with an in
stitution that is doing work so splendid and so prac
tical as this. The Legislature should bear In mind
tne fact that every dollar appropriated to the College
of Agriculture yields a vital return to all the people
of Georgia and that an institution which is growing
so rapidly as this one and which is meeting so wic}£
a range of demands naturally requirgp increased
faciliiies and increased financial means.
The lobby investigation may sway the work of,
congress but'incidentally the lobby itself will come
in for considerable swaying.
A Question for the Legislature.
“If the people of Georgia pay $1.75 for school
hooks for which the people of Canada pay only
79 cents', what do the Canadians pay for books
that cost Georgians $1,000,000f
This interesting problem which was propounded
several weeks ago by Representative McCrory in a
communication to The Journal has aroused State
wide interest and brought scores of answers. While
our arithmeticians differ slightly in their 'results,
they agree that Georgians are paying considerably,
over half a million dollars mpre than Canadians pay
for the same number and the same grade of school
books. Hence arises another question far more in
teresting and vital 'than one of arithmetic: Why
do the people of Georgia have to pay this more than
half million dollar excessf
This is a matter that directly concerns every
patron, every teacher and every pupil of our com
mon schools. It is a matter which the incoming
Legislature should investigate in all its hearings, es
pecially in view of the fact that the State Board of
Education will soon award text book contracts ex
tending over a long period of years and involving
millions of dollars.
Is. this great sum of money being extorted from
our people for the profit of special interests? The
public is entitled to a clear-cut answer and evidently
it is entitled to more reasonable prices on its school
books. Let the Legislature turn on the light!
The Steady Growth of
A National Idea.
It is a significant fact that within the past year
or two forty-eight bills proposing federal aid for
highway development have been introduced in Con
gress. Of these six have originated in the Senate
and the remainder in the House. Among their au
thors every section of the Union has been repre
sented. From the North, the East and the West as
well as from the South have come insistent de
mands that the national government lend its sup
port to the States in the great work of extending
and maintaining good roads. • What surer omen
could there be that the American people as a whole
have awakened to the importance of roadway im
provement and are ready to apply their united en
ergies and resources to the promotion of this enter
prise?
It is an equally significant fact, however, that
none of these bills has become a law. That may be
explained largely on the ground that as yet Congress
has been unable to agree on any definite, inclusive
plan for committing the federal government to such
»
an undertaking; and it is well that such a plan
should be devised before any considerable fund for
this purpose is appropriated. With that end in
view there was appointed at the summer session of
the sixty-second Congress a joint committee of the
Senate and the House "to make inquiry into the
subject of federal aid in the construction of post
roads and report at the earliest practicable date.”
This committee has been studying all the legislation
thus far proposed and also the road building sys
tems of foreign countries. It has accumulated a vast
amount of suggestive material from which no doubt
some satisfactory plan to be applied in -the United
States will be evolved..
The gratifying circumstance is that we are at
length getting down to practical details. The senti
ment of the country is unmistakably in favor of na
tional aid for highways; it remains only to "perfect
some method of procedure that will be consistent
&ith national needs and that will guarantee a good
ly return from whatever amount of money is appro
priated. That accomplished, we may be reasonably
sure that Congress will take definite and favorable
action on this important matter.
All of the noteworthy plans thus far suggested
propose State and natloaal co-operation In road
building. Of this character is the bill Introduced
last January by Senator Swanson, of Virginia„a mem
ber of the joint committee referred to. His measure
would provide an appropriation of twenty-five mil
lion dollars “to be apportioned among the various
States, one-half on the.basis of population and one-
half on the basis of rural delivery routes and star
routes, the conditions being that each of the States
should provide an amount equal to that it received,
and providing further that no State should receive
less than one hundred thousand dollars.”
Still another interesting plan has been proposed
by formqr Senator Jonathan Bourne, Jr., of Oregon.
His suggestion contemplates the ultimate expend
iture of three billion dollars by the federal govern
ment, this money to be raised through bonds and
borrowed by the various States under an easy-pay-
ment system.
The Important and cheering fact to be noted is
that there is no longer any debate over the right or
wisdom of the national government in aiding the
States in the improvement of public roads; the
question now is simply one of the most expedient
course to pursue in rendering such aid. And that
will undoubtedly he determined In the near future.
Smooth Sailing for the Tariff Bill.
The tariff bill has apparently weathered its seri
ous storms and will henceforth find smooth sailing.
Contrary to the omens of a few weeks ago, Demo
cratic opinion has grown more and more cohesive in
favor of the measure as it originally came from the
House. Senators wbo at first were 'disposed to ques
tion the wisdom of certain rates have become con
vinced upon maturer reflection that the rates are
just and should stand. Republicans who hoped to
win over wavering Democrats have found that they
were pulling against mighty Influences in the oppo
site direction—the Influence of watchful public sen
timent and a vigorous President sure of his ground.
The tariff lobby has been thrown into consternation,
and sent limping from the capitol. The progress of
“calm debate” can now proceed without interrup
tion from special interests.
Particularly significant of what ultimate action
on the bill will be- is the recent course of the Senate
subcommittee with reference to meats, flour and
oatmeal. It seems that the original purpose of the
committee was to remove- these food products from
the free list where they had been put by the House
and to subject them to a small duty “to accord with
that placed by the House bill on the corresponding
raw materials, cattle, wheat and oats.” The Presi
dent evidently expressed his opinion, and . bather
strongly, as to the unwisdom of taxing these neces
saries of life. The result was, as stated by the New
York Evening Post, “that the sub-committee decided
to equalize downward instead of upward—to cancel
the tax on cattle, wheat and oats, instead of placing
a tax on meat, flour and oatmeal.”
The Sooner, the Better.
A delegation of clothing manufacturers from Cin
cinnati and Cleveland are quoted in the New York
World as saying that they “did not give a rap for
the tariff; they could make men’s and women’s cloth
ing in competition with any country on earth; and
that all they desired was a definite announcement
in advance as to when the measure would take effect.
They could then regulate their contracts and avert
anything like detrimental consequences.”
This statement reflects the attitude of the great
rank and file of manufacturers who have given calm
thought to the tariff question. Those who know the
value of efficient methods and recognize the justice
of normal competition have no misgiving as to the
reasonable reductions that are to be made in import
duties. They have accepted with entire equanimity
the nation’s verdict on this issue. They realize that
public judgment demands a downward revision of
the tariff. Such revision has long been anticipated
and already has been largely discounted.
What the manufacturers desire most earnestly is
that the work of revision be completed without delay
in order that they may know precisely where they
stand and make such timely adjustments as may oe
required. The only possible source of business ap
prehension lies in undue delay on this vital matter.
The sooner the Senate enacts the tariff bill, the bet
ter will it be for the country’s industrial interests.
Social Surveys and- Rural Progress.
The present day movement for the enrichment
of rural life has found one of its most practical aids
in what is known as the social survey, that is to
say a detailed and systematic inquiry into those
facts and conditions which pertain to the human in
terests of a country district and which may be
changed or utilized for the community’s progress.
We have seen the value of soil surveys to agricul
ture, of geological surveys to industry and more
keenly, perhaps, than in any other age do we realize
the importance of patient research and accurate in
formation in every field of endeavor. We value sta
tistics and scientific data of all kinds because they
show us what needs to be done, what can be done
and how to proceed.
It is doubtful that the average citizen in most
counties, has any very definite idea concerning the
conditions, good or had, of his immediate environ
ment. He scarcely is prepared to think clearly or
to act efficiently with his neighbors in efforts for
social betterment. As a result we have many well-
intentioned theories but relatively few practical
achievements. How different would this be, if cit
izens knew precisely wherein their community fell
short of its opportunities and precisely where to be
gin and how to move in bettering it.
A social survey gathers complete and authentic
information on schools, churches, uighways, health,
means of transportation, markets and on all condi
tions that concern the people’s common life. Such
a survey would show among other things the prod
ucts* of a particular county; it would show the
growth or decline of agricultural interests, whether
the trend of population was away from the farm
and, if so, the reasons therefor; it would show what
crops could be grown most profitably, what opportu
nities were being neglected, what tendencies should
be encouraged and what should he checked.
The Ohio Board of Agriculture has recently done
some very effective work in this direction as £as
also the University of Wisconsin; but no efforts of
the kind are more interesting than those undertaken
a few seasons ago by what is known as “the Georgia
Club” of the State Normal School at Athens. This
club, composed of members of the student body and
the faculty with associate members in various parts
of the State, applied itself to the study of economic
and social conditions in particular counties and, to
make the work as specific as possible, each student,
or group of students, was assigned his home county
for investigation. He would gather as many posi
tive facts as he could, classify them and interpret
them. Then all this information was published in a
report and distributed among leading Citizens of
the county under review. An important feature of
this research was that the students kept in close
touch with the best informed people of their re
spective counties so that their findings were well
balanced and carried a direct local appeal. It is a
matter of record that these reports have frequently
served to awaken a county to needs or opportunities
which had long been neglected.
That is an admirable undertaking for any school.
Its educational value to the students themselves is
beyond reckoning and its public value is* strikingly
manifest. The social or rural survey io as essential
in its sphere as is a soil survey to the farmer or a
chemical analysis to the manufacturer. It furnishes
the starting point and guidance to true progress.
.1!
Problems of the Anti-Jap Law.
The knotty and far-reaching questions which, it
was predicted, would grow out'of California’s ill-con
sidered Anti-Alien land act are materializing. A
problem that was relatively simple in the outset,
that was limited to one group of facts and that
might have been diplomatically solved without pro
voking other and complex issues has become mani
fold and profoundly disquieting.
The Japanese government is now disposed to
challenge not only the California law which denies
its subjects the right of land ownership in that
State, but also the interpretation of the federal im
migration act under which Japanese have been ex
cluded from American citizenship. The contention
at Tokyo is that Japanese are not really Mongolians
but are of Aryan extraction and, therefore, as mem
bers of a race which is ethnologically “white” are
eligible to citizenship in the United States. Com
pared to the problems which such an Issue, if hotly
contested, might engender, the question of the Jap
anese ownership of a few thousand acres of land in
California is of small consequence. By its hasty and
ill-timed agitation of a small Jap problem, California
has exposed itself and the remainder of the country
to a problem that might become grave indeed.
Recent dispatches state, furthermore, that now
Japan also invokes the fourteenth amendment of the
federal constitution in its protest against the Cal
ifornia law. Presumably, reference is made to that
clause of the amendment which declares that no
State shall “deprive any person of life, liberty or
property without due process of law, nor deny to any
person within its jurisdiction the equal protection
of the laws.” The Tokyo government has previously
protested against the California statute on the
ground that it violates the American-Japanese treaty
of 1911.
Thus if litigation is begun, the courts will be
called upon to decide three serious questions—the
violation of an international treaty, the violation of
the federal constitution and the right of Japanese
to American citizenship—all of which would never
perhaps have been provoked had the Legislature and
the Governor of California heeded the wise counsel
of the national administration and left the original
question of land ownership to diplomatic settlement.
That these issues- will be determined peacefully
and justly to all interests concerned, there is every
reason to hope. But how much better would it have
been, had the California politicians restrained them
selves and permitted the national administration to
take up this question in its early and simple form.
Pointed Paragraphs
Busy hands can find their own mischief to do.
His Satanic majesty offers women diamond tiaras
instead of halos.
Sometimes a man is so shiftless that he isn’t
even a successful liar.
The under dog wants no sympathy; what he wants
is assistance.
HUMAN NATURE
BY Z>R. FRANK CRANE.
(Copyright, 1913, by Frank Crane.)
Poor human nature seems to be the goat.
If anything is the matter with your scheme, blame
it on human nature. Your ideas, plans, institutions,
theories and conspiracies are, of course, all right;
they break down because they have only faulty human
nature to deal with.
For a thousand years or so theologians insisted that
human nature is as full of meanness as drug store
ice cream is full of bacilli. It is still considered a
self-evident platitude that man is by nature low-down
and hankering to plunge into crime. All that holds
him back seems to be Mrs. Grundy, policemen, fear
and hell fire.
All of which I do not in the least believe. On the
contrary, human nature is a deal better than any in
stitution or theory it has ever produced.
Human nature is better than any laws made to
govern it. It is better than all governments that un
dertake to regulate it. It has more inborn goodness
than all the reformers who are trying to improve it.
It was “human nature that made life tolerable un
der the tyranny of ancient Rome, and livable during
the filth and darkness of mediaevalism.
It is human nature that antidotes the crazy nar
rowness of the fanatic, alleviates the merciless pro
cesses of business, and tempers the cold arrogance of
science.
Human nature sprouts up eternally, as the wild
flowers in the woo|s, and not all the barren excel
lences of civilization can kill it.
It is not law nor gospel, it is human nature, that
makes mothers love their little babies, husbands and
wives cling together for better or for worse, strong
people care for the weak and aged; that makes chil
dren happy grown, folks industrious, and old persons
content; that keeps rich people charitable and poor
people brave. t
“Your millennial schemes are good enough,” it is
said, “if it were not for human nature. It is th£.t
which •prevents your having the ideal school, ideal
state, ideal church and ideal society.” This is not true.
For it is precisely hflman nature which, if we would
but believe in it and give it free course, would speed
ily make the ideal real.
It is conventions, customs, institutions and all such
fearsome ghost-powers of the past which thwart the
wholesome impulses of living men and women. -
All systems built upon a contempt of human na
ture go down. That is why criminal laws that are in
human are futile, and that is why prisons increase
crime. That is why bloodthirsty creeds have been
driven away. That is why tyrannies perish in revo
lution. *
Whoever despises common. human nature becomes
cynical, and often vici<ms and perverted. Whoever
believes in human nature is on the way to become
normal, kind and wise.
Monarchies, aristocracies and all things built upon
the belief that men are essentially bad and ignorant,
by and by perish.
. Democracy is eternal, ever green and perpetually
young, because it is based upon confidence in Human
nature.
That the people are not to be trusted, and need
guides of strong hand and leaders and superior folk to
prevent them from folly, is the delusion of the short
sighted. What the people need is *tu be let alone, to
be loved and to be trusted.
God does not live in throne rooms, universities and
pirlpits; He lives among the throng.
Abraham Lincoln is the greatest American because
he most utterly believed in the people.
Jesus Christ’s spiritual leadership holds, because
He trusted human nature and appealed to "the com
mon people,” who "heard him gladly.”
Certain jingoes must regret sometimes that they
cheered so lustily for the Japs during the Russian
war.
Good Roads in Georgia
The grape juice manufacturers have stocked Col
onel Bryanjs cellar.
It is rumored now that Senator Root also will
retire. Well, membership in the down and out club
is contagious.
(Louisville Courier-Journal.)
The good roads problem is one of many phases
and it is an acute issue in almost every state, regard
less, of the progress that has been made in road build
ing.
The state of Georgia, for instance, has forged to
the front rapidly in good roads mileage in recent years
and now has 22,000 miles of improved highways. Geor
gia is not far behind Indiana, which leads all the
states. When the convict lease system was abolished
Georgia began to use her convicts on the public roads.
Many counties have built roads under this arrange
ment, as the convicts are at the disposal of the coun
ties, but Georgia has no state highway department
and the roads are not built under state supervision.
The Atlanta Journal is advocating the establish
ment of a state highway commission. The Journal
rightly says that with efficient state supervision more
rapid progress would be made and more lasting re
sults attained. It points out that in this way the bes^-
engineering skill would be obtainable at a nominal
price; the convicts could be worked more economically;
road material and machinefy could be purchased more
intelligently, and "all the counties could work co-op
eratively toward the development of a state system of
roads.”
The money that is being expended, in Georgia—and
it is a large amount—would be spent to better effect,
no doubt, under state guidance. The counties should
have the benefit of the counsel, advice and assistance
of the state to the end that there might be some uni
formity of methods and that every new section of im
proved road might be a link in a state system of high
ways and fit in harmoniously with the general scheme.
The situation in Georgia is Just the reverse of that
in Kentucky. Georgia is building roads, but has no
highway department. Kentucky has a highway de
partment, but virtually is building no roads. The
Kentucky legislature has created the department, but
has provided no other means of encouraging road con
struction. Thus two phases of the good roads problem
are exemplified in two states.
''The old problem of the summer vacation will be
solved, as usual, by a number of people spending it
in Atlanta.
7 he Ragtime Muse
BALLADE OF THE OFFICE SEEKER.
Now that you’ve risen where
You’re highest in the land,
I don’t precisely care
For what you take your stand
Nor what the course you’ve planned
Upon the tariff tax;
I’ll leave that in your hand—
Come, Woodrow, use your axe!
I know you’ll do what’s fair
In making trusts disband,
So I won’t prompt you there,
I trust you fully, and
I think you’ll leave unscanned
No place where law is lax;
Your cure’s my fav.orite brand—
Come, Woodrow, use your axe!
You’ll give a deal that’s square
When aliens seek our strand;
The army you’ll repair;
The navy you’ll have manned—*
You rule a nation grand;
Cut rival party quacks,
Nor heed their voices bland—
Come, Woodrow, use your axe!
ENVOI.
Hark, chief, your fires I fanned;
I ftllowed in your tracks—
But why the theme .expand?
Come, Woodrow, use your axe!
THE INCOME TAX
X.—THE LAW OF 1894.
BY FREDERIC J. HASKIN.
When the Democrats undertook the work of revis
ing the tariff after the second election of •Grover
Cleveland, very many of them felt that the proper
course to pursue was to take
» off many duties that had been
f bringing in revenue and to raise
f an amount equivalent to the
lost revenu e by the impositi»n
of an income tax. The first
suggestion in favor of such a
tax came from President Cleve
land, in his annual message. He
said he was satisfied that the
proposed new tariff, in th e near
future, would produce enough
revenue to take care of the ex
penditures, but that there might
be. a deficit for the time being.
He stated that "the commit
tee” had decided to provide
against any temporary deficien
cies in revenue by adding a few
internal revenue taxes, Includ
ing a small tax upon incomes
derived from certain corporate
investments. He added that tfiey had the double mer
it of being absolutely just nd easily borne and of be
ing easy to remit without disturbing business just as
s'Oon as they were no longer needed.
• • •
It is presumed that “the committee’’ to which Mr
Cleveland referred was the ways and means committee
of th e house, although Senator David B. Hill declared
afterward that neither the committee' nor the Demo-
crats who were members of it had agreed upon any
income tax or other internal taxes. Th e probabilities
are Mr. Cleveland had consulted with William L. Wil
son and a few other members of the committee, and
did not mean what his message seelned to imply.
» • . .
When tne house received the tariff bill from the
ways and means committee there was no reference in
it to an income tax. The tariff bill was debated for
several weeks, and as late as February 22, 1894 Chair
man Wilson declared that no income tax amendment
had yet been received by him. Seven days later Repre
sentative Benton McMillin, of Tennessee, introduced
an income tax amendment. It did not set any date
for the termination of the proposed law, however, and
it provided not only a tax on net Incomes, but on all
dividends in scrip or money, and on all interest paid
on indebtedness for iyMch bon ds had been lBsued
There was very little debate upon the income tax
amendment, and three days after its introduction it
was passed as a part of the tariff bill.
• * m
The bill went to the senate the next day, and re
mained with the finance committee for some six weeks.
When the senate took up the consideration of the tar
iff act it considered it paragraph by paragraph, and it
was not until the latter part-of June that the income
tax provision was reached. Senator Peffer, of Kan
sas, Populist, offered some amendments providing for
the exemption ofi mutual life insurance companies,
building and loan associations and other institutions
of like character. Senator Hoar, of Massachusetts, of
fered an amendment excluding the salaries of federal
judges, and Senator Peffer also offered an amendment
providing that the income tax should be graduated In
proportion to Income. Senator Hill, of New York, at
tacked the amendment, and he was joined by several
other senators, but this opposition was easily brushed
aside. The first amendment adopted was one limiting
the collection of the tax to th e 1st of January, 1909.
Many amendments were offered designed to nullify
the rigor of the tax upon corporations and to render
less inquisitorial the methods of collection of the tax
and some of them were accepted.
• • > |
After that the income tax provision traveled along
with the tariff law through the tortuous channels of
.conferences pn the disagreeing votes of the two houses.
It finally passed, and along with the other parts of
the bill became the law without the signature of
President Cleveland, although he warmly favored that
part of the measure.
• • •
The law was a comprehensive one, made, it was
thought, to conform to the decisions of the courts from
the beginning of the government down to the time of
its enactment. It provided a flat rate of 2 per cent
upon the Incomes of all citizens and of every other
person residing in the United States, where such in
comes exceeded $4,000 a year; and the tax was to be
levied only on the portion of the income in excess of
$4,000. Foreigners residing abroad and having prop
erty interests in th e United States were required to
pay taxes upon their incomes from such property.
• • •
There was explicit provision in the law as to how
incomes should be estimated. United States bonds
wer e not to be considered which provided by the law
of their issuance that both principal and interest should
be exempt from federal taxation, but all other interest
was. But when it is considered that the tax was only
2 per cent, it amounted to less than one-eighth of 1
per cent on the principal value of a 6 per cent Invest
ment. In estimating Income the profits derived from
the sale of lands bought within two years previous
had to be reckoned. The profits of all sales of live
stock, wheat, hay and other products of the farm had
to be counted as income, but as the farmer who makes
$4,000 a year net income is the exception he would
hardly have felt th e Imposition of the tax. It also
amounted to an inheritance tax, for the law reckoned'
Inheritance as a matter of income.
• • •
The tax was intended to be a net income tax so far
as businesses, professions and vocations were con
cerned, and practically so in the case of the farmer.
The law recited that in computing incomes thfc neces
sary expenses actually incurred in carrying on a busi
ness, profession or occupation, should be deducted.
Thus, a lawyer was entitled to deduct the 'cost of
maintaining his law practice, the doctor the cost of
keeping his office, his carriages and the like. A man
who received $10,000 income and had to pay out $7,000
of it in interest had no income tax to pay.
• • •
All persons having an income of more than'$5,500
a year were required to render to the proper authori
ties a list or return of the items making it up. Neg
lect to make this list or return gave the tax collector
or his assistant the rig!it to fix the Income from the
best information available and to add 50 per cent to
the amount of the tax as a penalty for the failure.
This penalty was also prescribed for those who failed
truthfully to state their Incojnes.
• • •
Such portions of incomes as were derived from div
idends of corporations, joint stock companies, and other
similar organizations, which had paid income taxes
upon their net earnings were exempted from inclusion
in taxable incomes, in order to prevent double taxa
tion. Building and loan associations, savings banks,
charitable, religious and educational organizations, mu
tual insurance companies, and states, counties and mu
nicipalities were exempted from the tax. In the case
(ft government officials the tax was to be collected at
its source—that is, deducted from the pay envelopes
before they were passed to the officials whose names
they bore.
Keep Hoke Smith in the Senate
From the Nashville (Ga.) Herald.
The Nashville Herald has been watching; Hoke
Smith’s careei in the United States senate, and we
are moved to say that he deserves re-election, and
for the first time we expect to support him. We
have always lined up just as strongly as we knew
how with the Joe Brown faction in Georgia, and we
have* no fight to make on our crowd now, but Justice
and fairness prompts us to "acknowledge the corn”
and come out for Hoke for re-election to the senate.