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THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA., TUESDAY, JUNE 17, 1913.
THE SEMI-WEEP” 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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The South and the Nation’s
Future Meat Supply.
The recent report of the Department of Agricul
ture, showing that within the past six years the
country’s production of beef cattle has decreased
thirty per cent, le:.dn a western packer to remark
that this condition must be met by the small farmer,
“who can raise a few head of cattle, a dozen or so,
and get them to market.” The days of the great cat
tle ranges of the West are numbered, he thinks; land
that was once given over to this industry is being
used for wheat and other crops, so that our future
supply of beef, in so far as it is produced at home,
must come from a variety of limited sources rather
than, as heretofore, from a few large centers.
Whatever errors there may be in such a theory, it
suggests at least one important truth; and that is the
rich opportunities which present day conditions afford
the average farmer in the South for profitable cattle
raising. Though he may not hope to enter the mar-
’ ket on a large scale, he can' at least raise enough cat
tle and live stocks to supply his own needs and,
with proper management, a surplus for the demands
' of his immediate neighborhood or district. The mild
climate, together with the cheapness of forage, reduce
the expenses of Buch enterprises to a minimum; and
a few years of experiment might convince the farmer
that cattle raising - as safer and more profitable than
the other lines he had followed, certainly more so
than the practice of stocking all his money and labor
on a single crop.
- By every natural circumstance, the South is the
great beef producing section of the future. As the
Department of Agriculture has shown, its soil will
grow those grasses which are most nutritious as cattle
food. Its winters are short and temperate, so that
pasturage is possible the year around. There are
thousands of acres now idle which could thus be
turned to wonderfully productive account. The. fact
that the home supply of beef is decreasing so rapidly
and that the West ‘ . no longer to be depended upon
as a permanent -ource of supply makes the South the
veritable center of this industry for the decades to
come.
The Results of a Health Campaign
In the State of Pennsylvania six years ago more
than fifty-four persons out of every one hundred thou
sand of the population died from typhoid fever. Last
year the typhoid death rate was only sixteen and five-
tenths per hundred thousand. This remarkable
progress in the conquest of a disease that entailed so
tremendous an economic and human loss is said to
be due chiefly to the thorough investigation of the
sources of water supply and the supervision of dairies.
The State began its campaign against typhoid and
other diseases by enacting well considered laws and
providing adequate means for their enforcement. In
spectors were detailed in every county to look care
fully into the conditions of rural districts as well as
cities; and at the same time there was launched a
State-wide campaign of education through which the
people were shown the reasons for the new measures
that were being taken and were aroused to the impor
tance of lending them earnest co-operation. '
The result is that Pennsylvania’s death-rate from
typhoid has been reduced thirty-eight per.hundred
thousand; the State is a vastly more desirable place
of residence; its industries are more prosperous and
secure; its reputation is brighter; its people are
richer and happier.
A similarly conducted campaign in Georgia would
produce equally gratifying results. The fact that we
have no system of vital statistics in this State makes
it impossible to reckon our present death rate from
typhoid or from any other disease. Georgia is natur
ally healthful but no one can deny that its progress
is being retarded by the lack of adequate health laws,
particularly in rural districts. This is one of the
most important matters that will come before the
Legislature; it should be given the consideration it
deserves.
The Test.
The most effective speeches, those which have ac
complished great e ds and have survived the age or
the generation to which the£ were addressed, have
been about twenty or thirty minutes long and, in
famous instances, -yen shorter.
Senator La Follette announces his purpose to
speak at least a week on the new tariff bill. As a
feat of endurance and volubility, that will be remark
able, indeed; but would it not be better for the Sen
ate, and for the Senator himself, if he would study
and profit by the virtues-of brevity?’
It is rather surprising to the country that so-'
called “Progressives” should expend so much time
and breath in opposing a tariff measure designed to
accomplish a reform of the very evils which they
have been denouncing? The issue now before the Sen
ate is simply this: Shall we have the new tariff bill,
with its reduction Of the tax on the necessaries of
life, or the Payne-Aldrich bill with its patronage of
special interests?
A Foolish Clause ot
The Income Tax Bill.
The Atlanta Real Estate Board has taken a timely
and well warranted step in protesting against cer
tain clauses of the federal income tax bill now be
fore Congress. As to the general purpose and spirit
of the proposed law, there is no valid cause for com
plaint, but in some of its details it is manifestly crude
and unless revised in these particulars it will result
in endless confusion and possibly grave injustice to
business interests.
Especially defective is that clause of the bill re
quiring tenants to hold up at its source of origin the
amount of income tax which property owners may be
due the Government at the end of a fiscal year. In
asmuch as there has been some doubt as to the pre
cise meaning of this provision, we quote directly from
the bill which has passed the House and is now pend
ing in the Senate:
“All persons, firms, copartnerships, companies,
corporations, joint stock companies or associa-.
tions, and insurance companies, in whatever ca
pacity acting including lessees or mortgagors of
real or personal property, trustees acting in any
trust capacity, executors, administrators, agents,
receivers, coservators, employers and all officers
and employes of the United States having the
control, receipt, custody, disposal or payment of
interest, rent, salaries, wages, premiums, annui
ties, compensation, remuneration, emoluments, or
other fixed or determinable annual gains, profits
and income of another person, exceeding $4,000
for any taxable year, other than dividends on cap
ital stock, or from the net earnings of corpora
tions and joint stock companies or associations
subject to like tax, who are required to make, and
render a return- in behalf of another, as provided
herein, to the collector of his, her or its district,
are hereby authorized and required to deduct and
withhold from annual gains, profits and income
such sum as will be sufficient to pay the nor
mal tax imposed therCon by this section and shall
pay to the officer of the United States Govern
ment authorized to receive the same; and they
are each hereby made personally liable for such
tax.”
It is difficult to follow the import of sc Brobding-
nagian a sentence; but it seems certain that the
method provided therein for the collection of the in
come tax would, in some instances at least, be as
confusing as the sentence Itself. And more than
that, it would open the way for gross injustice. As
the Atlanta Real Estate Board points out, such a
plan would expose landlords to heavy losses from ir
responsible tenants who, after withholding from
their rent-payments the income tax as required by
the Government, might disappear before the time for
official reckoning and returns arrived.
That consideration aside, however, it remains evi
dent that the Government has no right to require pri
vate individuals to collect a Government tax. Such a
policy would be unwise and unfair to the tenant as
well as to the landlord. Indeed, this entire scheme
for holding up the tax at the source of its origin is
so ill considered, so unbusiness and inherently foolish
that it should not receive a moment’s favorable con
sideration.
This protest, as we have said, has nothing to do
with the general purpose of the income tax measure,
which is warmly to be commended; but for the Inter
est of the law itself as well as that of individuals this
and all other clum-y details should be properly ad
justed.
i 1 it'. V, •: ; ..
; i l; / .
: “
Georgia Demands Further
Laws Against Pistol “Toters. ”
The waxing pot*er of public .sentiment m Geor-
gia against the carrying of concealed weapons be
comes more and more evident. In a number of coun
ties vigorous campaigns against this evil have been
instituted and are producing noteworthy results.
Judges and court officials generally have realized the
importance of enforcing such laws as we now have
and, at the same time, the need of more adequate
legislation in this regard.
An act of 1910 requiring persons., who wish to
carry a pistol openly to secure a license from the
county ordinary before they may do so has greatly
strengthened the hands of the courts, and given point
to the previous and still operative statute forbidding
the carrying of concealed pistols. Experience shows,
however, that before such offenses can be combated
as they should be, the State must establish some
measure of regulation for the sale of pistols; and
it is to that end that the General Assembly should
now direct its attention.
Representative Fullbrigh., of Burke, is said to
have in mind a bl_' which is cleverly devised to ac
complish the desiren-purpose. This bill would forbid
t’ o sale of cartridge-, to any persons other than those
having a license to carry a. pistol openly and deal
ers would be required to keep records and submit
to the ordinary sworn monthly reports of such sales
as they had made. That would limit the purchase
of cartridges to men who had taken out licenses to
carry pistols openly and since comparatively few, if
any, such licenses are applied for, the chain of the
law would be practically complete.
Certain it is that the Georgia public will wel
come any reasonable measure that will clear the
way for a drastic and conclusive campaign against
the "pistol toter.”
An Injustice to Georgia Teachers.
One of the most urgent duties before the approach
ing session of the Legislature will be that of provid
ing some means for the prompt payment of the
State’s school teachers. Under the present system,
or rather lack of system, the teachers must wait for
their salaries until several months after their work
has been done. That is not only a hardship and an
injustice to the men and women who are devoting
themselves to the all important cause of education
but it is also a serious hindrance to the progress
and efficiency of the schools.
There is reproduced elsewhere on this page a
resolution adopted at the last meeting of the Geor
gia Educational Association, which every member
of the General Assembly should find it profitable and
stimulating to read. As this resolution truly de
clares, although our judges and other State officials
are paid promptly, a gross discrimination is practiced
against the teachers of the common schools and par
ticularly against those of the rural districts “who
must grapple wit.i the most important educational
problems in Georgia.” That this is “a reflection upon
the integrity of the business methods of our State”
no one can deny. Far more than that, it is a barrier
in the path of the State’s developme: ? at those points
where development is most vitally needed.
If we understand the situation, the tardy payment
of teachers’ salaries is due not to a laak of funds
but to the lack of adequate methods in administering
such funds as the State has at its disposal during
each fiscal year. It would seem, therefore, that with
a few well considered readjustments this defect cr.u
be remedied. Certainly, something should be done to
assure the prompt payment of the. teachers at the end
of each scholastic month.
Five Hundred Millions
Ready For An Emergency.
The announcement by Secretary McAdoo that the
treasury department would issue five hundred mil
lion dollars of emergency currency, should it be need
ed in moving crops, has had a wholesome effect on
the country’s financial temper. The issuance of his
statement had nothing to do, as the Secretary said
later, with the situation in Wall Street. Its influ
ence, however, has been none the less seasonable and
reassuring for present as well as prospective condi
tions. The fact that the Government stands ready to
tide over any money stringency this autumn serves
as an immediate stimulus and a sustaining power to
the market.
The announcement is chiefly significant as in
dicating that the present administration will use all
the resources at its command to safeguard the
country against anything like an artificial or a nat
ural panic. Should circumstances demand it, the
treasury department, availing itself of Its authority
under the Aldrich-Vreeiand act, would release half a
billion dollars of currency and thereby counteract
tendencies that might have set in. Such a course
would be especially helpful in the event of a strin
gency of money in the moving of crops and it is that
particular situation which the Government now has
in mind. But the administration’s policy,. as an
nounced by Secretary McAdoo, will In effect go fur
ther still and strengthen the confidence of business
generally; for, It shows a determination to protect
tfc > country’s economic intore. ts in any emergency
that may arise.
Nothing could be more characteristic of the con
structive purpose of the Wilson administration or of
its practical readiness to conserve all legitimate in
terests.
Next thing on the program is complaint about the
heat.
The Balkan Tangle.
“It is almost as difficult in these days to make
peace as it is to make war,” remarks the Boston
Evening Transcript in commenting on the present
Balkan entangK aent. So one as the Allies clung
together, it seem comparatively an eat. _ uolem to
adjust their differences with defeated Turkey. The
issue was two-sided and since the Ottoman govern
ment was virtually powerless to support any of its
claims or protests in regard to suggested’boundaries,
the peace plans could move smoothly forward.
But when the Allies fell out among themselves,
the issue then became manifold and the European
Powers who were endeavoring to effect suitable read
justments found divers problems for every one that
they had previously faced. While this situation will
not materially affect the c.arrying-out of the peace
treaty with Turkey, it has given rather an alarming
prospect of a new war which, should it actually break
forth, would be far more dangerous to the peace of
Europe than the one whiclv has recently ended.
The bone of contention seems to lie among Bul
garia, Servia and Greece. Th e Greeks claim a right
to Salonica, one of the richset prizes wrested from
Turkey. The Serbs claim a right to an outlet to
the Adriatic. Bulgaria has show", a disposition to
resist both these demands. Afl three countries are
in , arms, apparently ready to, fly to battle at the
slightest provocation.
The Powers are firm in their insistence, however,
that all the differences be settied tranquilly. Russia
and Germany are acting in concert to devise and en
force a plan for peace; and that fact is distinctly re
assuring. The Allies themselves seem to have be
come more tractable within the past week so that
the outlook for a prevention of a new war is grow
ing clearer.
The Way of the Lobbyists.
Lobbyists or, if you will, “representatives” of the
Hawaiian sugar producers admit having spent a hun
dred thousand dollars in their campaign against free
surer and add, with rare guilelessness, that they
were prepared to spend an additional eight hundred
thousand, had not President Wilson’s plain speech
and the consequent investigation by the Senate upset
their plans.
This is a fair indication of the attitude of cer
tain types of men and interests, toward the Govern
ment and toward public policies. They regard legisla
tion as a thing to b e bought and sold, if not di
rectly., none the less effectually through influences
set in motion and manipulated by money power.
.These gentlemen probably consider the means they
were employing thoroughly legitimate, but that fact
only proves the more clearly their moral color
blindness where public affairs are concerned. It
seems never to have occurred to them that a Con
gress and a President have been elected for the ex
pressed purpose of thorough tariff revision and that
in seeking to swerve the people’s representatives
from a binding pledge by the use of money, they
are striking at the very roots of honest government.
If particular interests may spend millions of dol
lars to influence pending legislation, while the rank
and file of the people must rest content with their
vote at the polls, then popular government becomes
a, mere fiction. But this evil, like most evils, cannot
stand the test of publicity. The true purpose of the
tariff lobby is best shown by the fact that, following
the President’s blunt statement, it has faded from
vie#r. So long as it could work covertly, it had hopes;
but once in the light, its cunning forsook it.
Continued Mutiny in Mexico.
It has been well said that the Huerta government
is as bankrupt in a military sense as Madero’s was
financially. The cnce dominant general seems to
have lost his grip upon the troops nominally at his
command, while revolutionary leaders are rallying
followers in practically all the districts save those
immediately about the capital.
Northern Mexico has fallen under the control of
the rebels and recent dispatches indicate that the
southern part of the country will soon b e beyond
federal power. Huerta’s soldiers are so lacking in
spirit that only the most drastic discipline can whip
them into a semblance of loyalty. It has come to be
rather a frequent happening that commanders and
their companies go bodily over to the enemy against
whom they are dispatched while in other instances
troops which are ordered into a particular campaign
refuse to move.
In these circumstances, it is doubtful that the
Huerta regime can hold together until the elections
for a new and constitutional President are held next
autumn. The wisdom of th e United States in declin
ing to recognize this flimsy provisional government
becomes more and more manifest.
A MAN’S COUNTRY
By DR. FRANK CRANE.
(Copyright, 1913, by Frank Crane.)
Mme. Pedrazza, who was Miss Clark, of Buffalo,
returned to America after an absence of five years.
She married a Spaniard. Although entirely contented
herself she condemns marriages between American
girls and Europeans.
“Spain,” she says, “is essentially a man’s country.
The women are half a century behind the times. Not
even a married woman is supposed to go out alone in
the street by day or by nighL The American girl
either rebels against the artificial restrictions or they
break her spirit.”
That phrase, “a man’s country,” is a bit of thought-
radium, and sends sharp rays in all directions.
l/ A man’s country.” That is what is the matter
with Spain, also of all continental Europe, and in still
more marked degree of the Asiatic Orient and oi sav
age Africa. '
Wherever' you find a man’s country you find fixity
of absurd custom,, ancient fraud buttressed and im
pregnable, injustice established by law and maintained
by force. Mexico is a man’s country.
uovernment from which women are excluded be
comes rotten.
Anything from which women are shut out becomes
feeble and offensive.
If there is anything I detest it is a room where
men only are supposed to congregate.
The reason the American bar is a dirty place and
the French, German or Italian drinking resort is
usually perfectly respectable and cheery is that men
only are in the one and ladies also frequent the other.
The entrance of young women into downtown of
fices tfas elevated the tone of these offices 100 per
cent.
A woman’s place is everywhere. For wherever she
goes she invariably brings decency and brightness.
I know of no place on earth where there are more
glooms to the square inch than a man’s club. It is as
exclusive as Sah* ra. It is about as hard to get ac
quainted in one of them as it is to form acqaintances
on the street.
A man-only school or college is a holdover from
mediaeval d?ys. The boys tend to become either little
bullies or little prigs.
Nature designed the sexes to mingle freely. The
best thing in the world foe a boy is to associate daily
with nice girls.
Woman is a born civilizer. Whenever possible she
ought to be side by side with man; otherwise he runs
down at the heel and becomes second-class generally.
Women appreciate literature, art, government and
religion more than men do. About all most men are
good for is to make money, a business sadly overrated.
As Charlie Case used to say, “Woman is superior to
man in every wa; ‘shape ind form.’”
The only reason I am satisfied to be a man is that
I have the privilege of living with a woman. Think of
having to live with men only!
Tradition has it that the angels are all male. There
are no she-angels mentioned in the Bible. If I get to
heaven and find it is for men only I surely will look
for another place.
THE INCOME TAX
XII. THE TAX IN ENGLAND.
BY FREDERIC J. HASKIN.
Daredevil Photography
A naval photographer gets many duckings, and,
after a time, takes them as a matter of course. Being
thrown into the sea isn’t considered by him at all a
serious event. It is during battleship practice that he
encounters grave dangers, for much of the work done
at this time is from the tops of the fighting masts,
which are at an elevation of 120 feet above the sea.
During different practices I have taken my posi
tion in these masts in order to get detailed pictures.
Once in these basketlike tops, the question is how to
“stick." The gun fire photographs itself. I suppose
you wonder what I mean, hut it is just this:. Every
time the big twelve-inch guns fire, the awful concus
sion they cause invariably gives the snap to the shut
ter of the camera, and the exposure is made.—From
“Risks of Photographing Battleships in Action,” by
E. Muller, Jr., in the July St. Nicholas.
HOO’S HOO
BY JOHN V. CAREY.
Who pulls a drama now and then that plays to S. R.
O. for record breaking Broadway runs—400 nights or so?
Who haps to be
the guy who doped
that “A r i z o n a”
thing—his share
and more if ne’dr
again he makes
the bell to ring?
Who’s nearly al
ways in the bunch
“we have with us
tonight,” and as
to flights Web-
sterian is said to
be “some kite?”
Who figures in
— 21 the gossip as
—“among those
i. mentioned,” wot,
rA Hi for all the diplo-
matic posts—Pa-
ree to No Man’s
Spot? W-h o’s
whooped ’er for
Democracy in tra
vail and in joy and really ought to spear a job? Au
gustus Thomas boy.
The Need of an Adequate Navy.
Until the United States has an adequate navy in
both the Pacific and the Atlantic it will linger on a
treacherous border land between security and dan
ger—a condition, which for the sake of our nation’s
peace and welfare, should not be suffered to continue.
This country has some twenty-one thousand miles
of seacoast to protect. It has numerous harbors with
large cities; it has coaling stations remote from the
mainland; it has Porto Rico and Hawaii and, for the
present, the Philippines; most important of all it has
the Panama canal with the far-reaching responsibil
ities which that vast enterprise imposes. In addition
to this great rim of exposed territory, the United
States is committed to certain vital policies, the main
tenance of which demands a sufficient navy; witness
the Monroe doctrine and the neutrality of the Pan
ama canal.
Our country has been singularly fortunate in es
caping foreign entanglements and it is devoutly to be
hoped that its future in this respect will be as happy
as its past. But our desire for continued peace
should within itself impel us to take such measures
of defense as will command international respect and
not lapse into such a state of unpreparedness as will
invite hostility.
Battleships, it has been truly said, are cheaper
than battles and while American sentiment is opposed
to extravagant or belligerent policies it is heartily
in favor of a navy strong enough to safeguard na
tional interests. To this end, Congress should pro
vide for the building of at least two battleships a
year. It was the Democratic party under the admin
istration of President Cleveland that began a well
considered program of naval development. That pru
dent policy should be continued by the party today
until as we have said, there is an adequate naval
force in both the Pacific and the Atlantic.
Nowhere else in the world is there afforded a bet
tor picture of the operation of the income tax than in
England. In its present general shape it has been
levied for a period of nearly
three-quarters of a century, and
during that time the natural ob
jections to such a tax have
been on the wane until it has
now become a part of the per
manent fiscal policy of the:
United Kingdom. The tax is
now levied on incomes aggre
gating nearly $9,000,000,000.
There are those who complain
about it and inveigh against it,
some going as far as to say tftat
it is the most humiliating tax
ever put upon a generous na
tion, others that it possesses a
maze of averages and bases of
calculation that make it a
sealed book to any lay mind,
and still others who assert that
there is infrequently anything
about its administration that is
ereditabie and often much that is tyrannical But
the general verdict seems to be that the tax is a neces
sary evil and about as satisfactory as one could rea
sonably expect.
...
Perhaps the most influential element in freeing
it from general complaint is tns fact that the original
assessment of the tax is made by non-salaried repre-’
sentatives of the local'gentry. The people have con
fidence in these men, and feel that luey are, in a
sense, their own representatives. They are largely clrt
cumscribed as to their duties, and their work is care
fully checked up by the representatives of the British
treasury. This combination of centralization and local
rule prevents any charges of bureaucracy on the one
hand and any loss of revenue by assessments made too
low on the other.
• • •
By utilizing a happy system of choosing what are
known as additional commissioners from the ranks of
the business community for the purpose of assisting
in the assessment of the tax, the co-operation of the
business community is secured, and but little trouble
is experienced in securing proper assessment of busi
ness incomes. Another striking phase of the admin
istration of the British income tax laws Is the ab
sence of inquisitorial procedure. The British author
ities steer a middle course between the laxity that
makes a law more honored in its breach than in its
observance, on the one hand; and the rigidity of en
forcement that defeats its own purpose, on the other.
The British authorities aim to collect all possible
income taxes at their source rather than to allow them
to go into the hands of the taxpayer and be accounted
for by him. For instance, here is a man who has an
income of 10,000 pounds which comes as dividend
earnings in some utility corporation; the government’s
share of that income is deducted from the payments
before they are made. That is taxation at the source,
and it seems to bear down more easily upon the tax
payer than if he had to read, down in his pocket and
pay it.
• • •
The British government has kept the tax down to
about 6 per cent, and most British citizens are repre
sented as willing to pay a shilling a pound on their
income. The British income tax laws of today do not
burden all classes of income alike. They assume that
not every sort of income is equally well able to bear
the same burden of taxation, so there has come about
a system of differentiation which meets these objec
tions, imposing the heaviest taxes upon those incomes
most able to bear them, and the lightest taxes upon
those incomes least able to meet them. As it became
evident the! great incomes were being built up it be
gan to b e generally felt that the man with a 10,000,
pound incc:ue was able to ; ay a higher rate than the
man with 500 pound income, and so the supertax waai
brought in. Thus has England gone forward graft
ing onto the old tree all the new branches that prog-,
rejs demandeu until today her income tax laws meet
English conditions and adjust the burdens of taxation'
in u gene: ally satisfactory way.
» • •
It is interesting to follow the present high devel
opment of the income tax system in England during 1
the past quarter of a century, or sine© it became a
permanent national policy. Before that time there
had been a constant improvement In methods of ad
ministration as a result of an unremitting effort to
correct all unsatisfactory conditions, but the great
improvements perhaps date from the early 90’s. At
that time there arose a demand for a graduation of
incomes, a demand rather generally resisted by states-,
men. One step after another in the improvement of
the law was taken, some affording abatements on
small incomes, others having to do with fraud, savings
bank accounts, and the like, until finally, in 1907:
Chancellor Asquith came out flatfootedly for a system
of differentiation. He compared two men, each with'
an income of 2,000 pounds, th© one deriving his from a
a perfectly safe investment and the other from a pre
carious profession and declared that to say that each
should pay the same tax was to fly into the face of'
justice and common sense. He thought {hat incomes
ought to be divided into two classes, earned and un
earned incomes, the one representing the personal la
bor of the taxpayer and the ether a simple sitting
still and allowing the money to come in.
* • ¥
With the necessity of securing additional revenues
to finance the old age pensions scheme before them,
the British authorities were forced to consider a plan
of income tax graduation in the shape of a levy of a
higher rate upon all incomes in excess of 6,000
pounds. This is assessed in the shape of a supertax
of 6 pence per pound. Since this system of gradua
tion has been adopted the rates of taxation vary with,
the ability of the persons taxed to pay. In the first
place, any Britisher with an income of less than 160
pounds has his tax abated. Those who have incomes
up to 500 pounds are entitled to a small rebate on ac
count of their children below the age of sixteen. Those
who have earned incomes up to 2,000 pounds pay ft
pence per pound on their incomes, and those who get
3,000 pounds a year pay a shilling a pound. All un
earned incomes pay a shilling, 2 pence a pound up to
5,000 pounds a year. Those who reach and exceed
that limit must pay a supertax of 6 pence on every
pound of income they have in excess of 3,000 pounds.
All persons having an income between the point of
exemption, which is placed at 160 pounds, and 700
pounds, get certain abatements, so that the tax In
creases as the income rises between these two points.
An Appeal for Justice
Prom Georgia Teachers
The following resolution was adopted at the last
meeting of the Georgia Educational association:
Whereas, The state has adopted a system whereby
the teachers of the state are paid for their work sev
eral months after it has been done;
Whereas, This system is not only a great injustice
and hardship on the teachers, but is a most serious.)
injury to our children and to our schools;
Whereas, The state pays promptly the salaries of
our judges, state officials, the teachers and officials
of our state institutions;
Whereas, A discrimination is practiced against ouT
teachers, especially the teachers in the country school
who must grapple with the most important educational
problems in Georgia; and.
Whereas, This unjust treatment of our teachers is
a most serious reflection upon the integrity of the busi
ness methods of our state;
Therefore, Be it resolved by the Georgia Educa
tional Association, That we do protest against the un
just treatment, and we implore the legislature at its
next session to devise some means by which the teach
ers of our state may be paid promptly at Ihe esloae
of each month.
