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/ I A THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA„ TUESDAY, JUNE 24, 1913. THE SEMI-WEEKLY JOURNAL ATLANTA, OA., 5 NORTH FORSYTH ST. Entered at the Atlanta Postoffice as Mail Matter of the Second Class. JAMES R. GRAY, President and Editor. SUBSCRIPTION PRICE Twelve months 75o Six months 4 0c Three months 26c The Semi-Weekly Journal is published on Tuesday and Friday, and is mailed by the shortest routes ft>r early delivery. It contains news from all over the world, brought by special leased wires into our office. It has a staff of distinguished contributors, with strong department* of special value to the home and the farm. Agents war ted at every postoffice. Liberal com mission allowed. Outfit free. Write R. R- BRAD LEY, Circulation Manager. The only trailing representatives we have are J. A. Bryan. R. F. Bolton. C. C. Coyle, L. H. Kim brough and C. T. Yates. We will be responsible only \ for money paid to the above named traveling repre sentatives. . NOTICE TO SUBSCRIBERS. The label used for addressing your paper shows the time your subscription expires. By renewing at least two weeks before the date on this label, you insure regular service. In ordering paper changed, be sure to mention your old, as well as your new address. If on a route please give the route number. We cannot enter subscriptions to begin with back numbers. Remittances should be sent by postal order or registered mail. Address all orders and notices for this de partment to THE SEMI-WEEKLY JOURNAL. Atlanta, Ga. Gossip is the mother-in-law of lies. Still, there isn’t any disagreement between Wilson and the public. Relieving the Income Tax Of an Absurd Provision. There are cheering indications that the income tax bill will be so amended by the Senate as to ex clude that ill considered clause which would require a tenant or lessee to deduct and withhold from his rent payments a sum sufficient to cover the amount of ^ncome tax supposed to be due by the property owner. The Journal’s Washington correspondent quotes Senator Hoke Smith as saying: “I fully sympathize with the opposition which has developed in Georgia the plan of collecting income tax at its source. One needs only*to think upon It casually to realize how unreasonable such a plan would be. I feel sure the Senate will strike it from the bill passed by the House.” It is evident that this bunglesome clause of the measure has bestirred protest the country over and that good citizens, who heartily favor the principlo of the income tax but who realize the confusion and the evils which this provision would engender, have appealed to their representatives at Washington. In deed, it would seem that organized protest wer» scarcely necessary to convince any Senator who care fully reads the clause in question of the need of cancelling it. As Senator Smith says, “The subject had attracted my attention even before I heard from any Georgians with reference to it.” At the same time, the Atlanta Real Estate Board has done well to cltll timely notice to this matter and other com mercial and civic organizations throughout the State and the country should voice their opposition, so that there may be no chance whatsoever of this fool ish and mischievous proposition becoming a part of the law. ‘ The method for collecting income tax as pre scribed in the House bill would expose landlords to heaVv losses from irresponsible tenants who, after withholding from their rent payments the income tax as required, might disappear before the time for official returns arrived. It is evident, furthermore, that it would be unfair and inexpedient for the Gov ernment to require private persons to collect a fed eral tax, especially a tax so involved as this one; yet, under the clause mentioned they are made per sonally liable for the amount of tax reckoned to be due on another’s income. This phase of the subject was cogently discussed in a recent communication •to The Journal by Mr. Reuben R. Arnold who said in part: Under the provisions of this tax, a negro ten ant in a one-room house, paying $2 a month rent, would have to pass on the question of how much the income tax ij on that sum and deduct it, and the government ivould have to establish relations toith this negro tenant and collect the tax out of him. A negro tenant on a farm could get into a dispute with his\ landlord as to the value of the crops raised and as to the amount that should be withheld for the income tax and render the collection of the legal rent very difficult. It ohght to be borne in mind that the major ity of tenants are not lihely to have an income of Vi,000 per annum, which is the minimum in come taxable under this^act. Such tenants have no interest in making a return, and yet such tenant, who is not liable to the tax, who is not interested in the tax, is compelled by the govern ment to practically keep books and remain the custodian of a fund, simply because of the fact that the govern'lent is afraid to trust the land lord to make a proper return. Is it not entrust ing just as much to the tenant by requiring the • tenant to hold the moneyf Look what a burden this law puts on the ten ant. How does the tenant know that the land lord’s net income in over $I f ,000? How can a tenant figure upon either the gross or the net in come of the landlord without making extensive inquiries? If thc-tenant on a venture holds out the gross percentage of the tax from his rents, this, of course, may not represent the net income of the landlord because his income may be re duced by various expenses against these rents of which the tenant knoivs little or nothing, tit would necessitate in practically every case of tax a proceeding by the landlord against the govern ment to recover back the difference between the lax on his gross and his net income. In truth, the proposal to collect the income tax at the source of its origin is so inherently absurd and unbusinesslike that it would never stand the test of practical usage. If retained in the bill it would serve only to breed endless confusion and to bring the worthy purposes of the entire measure into disrepute. It is gratifying to hear Senator Smith’s prediction that this foolish clause will be stricken out. Your old-time opposition paper is printing every now and then rumors of disagreements between Wilson and the others of his administration. A Praiseworthy Plan tor The South’s Development. There are certain vital interests in which all the Southern States, particularly those of the Southeast, have a common cause and which, therefore, they can best promote through organized rather than di vided effort. Such, for instance, is the widely mani fest need of bringing the South’s natural resources more vividly to the notice of the nation at large to the end that they may attract new capital and new settlers for the great, fertile areas of uncultivated land. -Thi^ is a matter of keen concern to Georgia, to Florida and Alabama, the Carolinas and Tennes see and to every other member of the Southern sis terhood. While each State may accomplish much in this field by working independently of its neighbors it can accomplish a vast deal more by working with them co-operatively; their combined energies will at tract more attention and bring more abundant results than scattered efforts could ever produce. With this end In view there is now being per fected what is known as the Southern Settlement and Development organization. This enterprise had its beginning at Baltimore some two years ago when the governors of sixteen Southern States, together with representatives of trade boards and transportation companies, assembled in that city to discuss plans for exploiting the South’s resources and especially for bringing into this section a larger ’number of de sirable settlers. These public leaders realized that the trend of American immigration which once flow ed into Canada and the Northeast was turnipg South ward and that with due* encouragement and direc tion it could be made a source of far-reaching devel opment for the South. The suggestion that a well organized, systematic movement to this end be un dertaken met with instant and widespread favor. The result is that the Legislature of Maryland has appropriated thirty thousand dollars to be used for this purpose. The commercial interests of Florida have subscribed forty thousand dollars and pledges themselves to Increase that amount to a hundred thousand. In other Southern States, chambers of commerce and kindred agencies have enlisted in this cause so that within the immediate future, it seems the movement will be well under way and will be producing practical results. This assistance will be rendered through four channels: one of publicity, one of colonization, an other of agriculture and another of industry. Steady, intelligent publicity is as valuable to a State or a section as to an individual business enterprise; this central organization will have unsual facilities for keeping the South’s advantages prominently before the country. It will be in continuous touch with the movements of home seekers and will stand ready to aid any State in securing desirable settlers for un tilled lands. Its staff of experts will co-operate with the farmers and the educational agencies of a State in the development of agricultural interests; and likewise it will be equipped to render valuable serv ice In promoting industrial growth. The seriousness and trustworthiness of the organ ization is shown by the fact that its president is Mr. S. Davies Warfield, one of the foremost leaders in the cause of Southern development. Mr. William H. Manss, vice-president and general manager of the organization, has abundant and brilliantly success ful experience in such enterprises. He organized and directed the development department of the Bur lington and Quincy railroad and was also prominent ly identified with th e civic industrial bureau of the Chicago Association of Commerce. On his recent visit to Atlanta, Mr. Manss enlisted the hearty in terest of business men. It is believed that Georgia will join with enthusiasm in this far-reaching and well considered plan for the South’s development. Love in a cottage is another name for a labor union. The Growth of Georgia’s Schools and Colleges. A Preventive Against Lobbying A close student of affairs in Georgia remarked the other day that of all the State’s resources, its prepar atory schools and colleges are developing most rap- i<}ly. That is a remarkable statement in face of the extraordinary progress now astir in the commercial, industrial and agricultural interests hut it is a true one; and who shall say that the sweep and energy of this material advancement are not due largely, perhaps chiefly, to a great educational awakening? Certain it is that within the past few years, and particularly within the scholastic year just ended, the schools and colleges of Georgia, whether those that are maintained by the State, the church or by private enterprise, have come to play a wonderfully larger and more productive part in the life of this commonwealth and have won a higher place in the thought of the South and the nation. This is due in part to the broader standards and richer ideals which the schools have adopted. There has been, for instance, a continual advance in curricula both on the part of preparatory schools and colleges, notably women’s colleges, so that th^se institutions now com pare favorably with the best of their kind in the north and the east. Furthermore, there has been a constructive tendency to ally the schools directly with the common Interests of the people and to make them not merely institutions of learning but also fruitful agencies of service. Thus it has come to pass that Georgians who in years gone by would send their sons and daughters are now keeping them at home, realizing that here to preparatory schools or colleges in distant States are to be found unexcelled advantages and as wide a variety of choice as any section could offer. More than that, people In other parts of the country are looking Georgiaward for educational opportunities and it is not an infrequent thing to find students from ten or twenty different States in one of these institutions. The significance of these facts to our common life and interests cannot be overgauged; for, enduring progress and true prosperity are, after all, the fruitage of true education. The growth of our schools and colleges/ has brought them new responsibilities, to meet which they must have more generous financial aid. Espe cially is this true of State institutions. The church schools have recently. increased their endowments and enlarged their facilities; the schools conducted independently of church or State, though contribut ing to the interests of both, have done likewise. But Our State institutions have been less fortunate in respect to financial aid. They have reached the point where they must receive more adequate sup port at the hands of the Legislature, if they are to meet the ever increasing demands upon them. Now that the existence of a tariff lobby has been demonstrated and its symptoms rather thoroughly diagnosed, Congress will do well to provide a pre ventive against the recurrence of such ills. This particular lobby has been checked and its power for evil virtually destroyed, but when the light of pub licity is withdrawn, the old forces of special privi- lVge will steal forth again to work as insidiously as ever, unless they are held to a strict account of their movements. The Senate investigation, which was instituted as a result of President Wilson’s plain speech, has accomplished much good. For one thing, it has served to define the presence and the methods of a lobby which was generally supposed to he in opera tion but concerning which there was comparatively little clear-cut information. It has long been a custom to say that special interests sought unduly and unfairly to influence legislation at Washington but few who made such statements could explain precisely what they meant or could lay a finger on specific acts and particular individuals. As a result, the vagueness of such charges robbed them of their sting and effectiveness. That, however, is no longer true, at least in respect to the lobby that has sought to defeat free sugar. The Senate committee has de veloped evidence which shows in detail how money was spent, how publicity was bought, how members of Congress were browbeaten or cajoled in an effort to hold up legislafion intended for the country’s com mon welfare. And It seems likely that before the committee’s work is finished much more evidence of interest and value will be brought to light. But if this investigation is to yield due and per manent results, it Bhould be followed by the enact ment of well considered laws tj remedy and to pre vent the evils revealed. It may be that Congress will not find opportunity to consider such legisla tion at the present session, in which tariff and cur rency reform are of paramount importance. But at the earliest practicable time, the question of lobbying should be dealt with. It has been suggested that all persons who come to Washington for the purpose of influencing legis lation be required to register in a book open to pub lic scrutiny. Such a law has been adopted by many States, among them Georgia. Certain it is that full and constant publicity will go far toward ridding the capitol of the paid agents of special interests, men who if they work successfully must work In the dark. How true this is, the pell-mell exodus of lob byists following President Wilson’s recent statement on the subject strikingly proves. Concerning Calves. Revenue From the Parcel Post Girls shouldn’t marry until they are old enough to say “yes.” Indications are that this Is the busy season for roof gardens. The Democracy of Death BY DR. FRANK CRANE. (Copyright, 1913, by Frank Crane.) X ■ <* Nowhere does convention lay its paralyzing hand upon poor mortals so hardly as at the funeral. A man can live as independently as he pleases, wear a soft shirt, eat with his knife and refuse to go to receptions, and altogether imagine that he is an ^ndeividual, but when he dies, cus tom with iron hand and velvet glove invades his house and takes charge. The great high priestess of funerals is Mrs. Grundy. The sensitive, torn hearts of the lamily shrink from any sort of conflict, and so they submit to the Absurd, expensive, and vul gar things that make of the fu neral a horror. The widow is anxious that all respect be shown. Hence the submits to the extortions of the funeral director and consents to jthe purchase of a cas ket that costs six times what it is worth and ten times what she can afford. Why should people who never ride in carriages in their lifetimes be made to pay for carriages for all the relatives and friends out of the insurance money that belongs to the widow and children? A decent respect for the dead and for the opinion of our neighbors demands that there he some ceremony, as solemn, as reverential as can be made. But above all things their rites should be purged of display, ex travagance, and show. They should be simple, heart ful, and genuine. It is not the money spent that matters so much. In our grief we care nothing for that, and only wish we could squander millions if by so doing we could show the depth of our sorrow. But that is precisely the point of error; for the expenditure of money does not ex press grief, it expresses pride; it is a disposition to make a show which is entirely out of place. The grief of bereavement is essentially private and shrinking. A funeral should be an affair of the ut most privacy and simplicity. That, of all places, is no place to parade. And what a spectacle is the modern graveyard, with its distinctions of rich and poor more sharply 'marked than among the living. By all means let a man live In a palace if he chooses, but why should he wish to pro ject the class lines of wealth into that region where riches and poverty are no more? At least the realm of death is a democracy. At least in ‘‘God’s Acre” men ought to be willing to lie still in bare manhood, all together in their investiture of day, equal at last, prince and pauper, there where there is no more ‘‘Tl\e boast of a heraldry, the pomp of power.” If we can have no real democracy while we are alive, at least permit us to have the democracy of death. Quips and Quiddities The suggestion recently made by a Chicago banker that the killing of calves be prohibited by law as a means toward increasing the country’s depleted beef supply is more ingenious than useful. There are some problems which laws can never solve and one of these is the exact age and liberties of a calf. If it be profitable to rear calves to fat maturity, the farmer will do so without compulsion or suggestion; if unprofitable, no statute could force him to do so. The result would simply be a decline in the bovine birth rate and the meat market would be more un satisfactory than ever. There can be no doubt, however, as to the im perative need of producing more cattle in the United States. Within the past six years, the country’s beef supply has decreased more than thirty per cent. Prices to the consumer continue to rise but the west ern producers say that their profits from the industry are so meager as to h e discouraging. As a matter of fact, the great cattle ranges of the West are grow ing fewer; land which was once devoted to that pur pose is now being converted into farms. The Louisville Post well says in this connection that the raising of cattle should be encouraged by every possible means, “by packers, by consumers and by remedial legislation. There are things the Gov ernment can do -that nobody else can do in connec tion with the cattle business. It alone can eradicate the tick which in the South has been so costly.” It may be added that the Government can- prevent those monopolistic practices by which a few special inter ests have arbitrarily dictated prices both to the pro ducer and the consumer. There is good reason to believe that the South is The late John H. Twachtman, the well known land scape painter, was essentially an "artists’ artist,” in that his style appealed more to his colleagues of the art world than to the lay public. Any one familiar with the man and his work would say that the follow ing Incident which is related of him might easily be true. A man who had bought one of the artist’s paintings wished his opinion on the hanging of the picture and invited him to dine. Mr. Twachtman expressed hts approval of the background, of the height at which the canvas was hung, pronounced the light favorable—in deed, he said, there was only one particular in which he would suggest any change. "And what is that?” inquired his host solicitously. “Why,” said the artist, “I should hang it the other side up. I always have.”—Everybody’s Magazine. School Teacher—Now, Master Thompson, tell me the denomination into which the money of the United Kingdom is divided. Master Thompson—Don’t know. ’ School Teacher—Don’t you know how the money your father brings home every Saturday night is di vided? Master Thompson—’Tain’t divided; mother takes it all. I * * * A colored man with a bad cut in his head came to a doctor. The doctor fixed him up, and, as the man was about to depart, the physician said: “That’s a pretty bad cut in your head, Henry. Why don’t you profit by this lesson and keep out of bad company in the future?” “Well I should like to, doctor,” replied Henry, sad ly, “but I ain’t got no money to git’ er diforce, you see.”—Lippincott’s. Thomas Nelson Page awakening to its possibilities as a beef producing center. To thiB section, the country will look more and more for its future beef supply. The official announcement that the sale of parcel post stamps yielded more than seven million dollars between January the first and March the thirty-first furnishes interesting evidence of the value and the possibilities of the new service to the postoffice de partment as well i ..to the public. The period men tioned was largely one of experiment, so that its record of sales will naturally be surpassed in suc ceeding months. The significant fact is that from the very outset tr.e parcel post has enlisted a big volume of patronage and an attendant increase in the Government’s revenue. Students of postal affairs have long held one of the surest means toward reducing the enormous de ficit that has overhung the department would be to increase the department’s business, or rather to use to wider advantage the facilities that were at hand. It was pointed out in this connection that railway mail cars frequently ran with only a fraction of the load they could carry; the Government paid for car space which it did not utilize. In like manner, the rural free delivery routes, it was shown, were con-, ducted at a heavy loss simply because their patron age was small; carts and carriers made long trips with a mere handful of mail matter, where if they went well laden, they would be more than self-sus taining. Hence, it was argued that one of the great virtues of a parcel post from the Government’s standpoint would be its increase in the sale of stamps, its in ducement to new customers for the department, its larger utilization of postal equipment. That is just what is happening. True, the inauguration of the new system has entailed added expenses but these, we must believe, are more than counterbalanced by the added revenues. Certain it is that the depart ment is now getting mor e results from the machinery which it formerly maintained for ordinary mail alone. Power that once was permitted to go to waste is now being turned to productive account. That is good business; and, If accompanied by other practical measures, as we now have good reason to hope it will be, the United States postoffice will be come a really efficient Institution, asset to the Gov ernment as well as a service to the people. (Savannah Press.) . The president’s nomination of Thomas Nelson Page as United States ambassador t° Italy is one of the strongest which could be made. Since the day when Washington Irving was sent to the court of Spain and wrote the incomparable Moorish sketches, brightened by the Alhambra book, no more notable mission has been given a literary man. The second son of Major John Page of the Confederate army, the Italian am bassador was educated in the Virginia colleges, prac ticed law’in Richmond, and has written and published stories and essays which have linked his name with Virginia and the south and the republic of letters. "Marse Chan” was the first book and then followed social and historical articles and other books which would make a liberal shelf in the library of light lit erature. Although a literary man, he is fond of coun try life as his writings show, and, like John Randolph, of Roanoke, is never happier than when horseback rid ing in his native state. He is a man of ample means, has built a beautiful house in Washington, and is a member of the promi nent clubs in Washington and New York. He will be the dean of the American diplomatic corps so far as age and reputation are concerned. He has never been in public life, and like the president, himself, soon abandoned law for literature. In spite of the fact that he carries no official title up to this time, he ranks in the mipds of all as the first gentleman of Virginia. What a glorious experience a life in Italy will be for a man like Thomas Nelson Page! Italy with its art treasures and its glorious literature, and Rome with its magnificent traditions, the world has a right to expect sketches more notable even than tho-e of John Hay, who dwelt so long as United States minister to Spain, and who enriched even Spanish literature with the finished pages of “Old Castilian Days.” Freaks of Memory (London Chronicle*) As to freaks of memory, Mark Twain has told us of the pilot who knew every bend, creen, current and shallow in the Mississippi river throughout its whole mighty length, but could not remember what he had for breakfast. Probably most metnories are like that. One man I know has a memory that ap parently collects only ’figures. He can always remem ber your age, even if he forgets your name. He will memorize easily the times of all the trains to a given place, but he generally forgets the platforms from which they start. Reel off to him a column of sta tistics and he will recite them again to you a month later without a mistake, ^ having in the meantime for gotten everything else about you. But then he is a born mathematician. Evidently memory is largely a question of sympathy. We remember the things we are really interested in. THE INCOME TAX XIV.—The Fight in France. Bi FREDERIC J. HASKIN. France is as yet without an income tax law, but’ this is neither due to the lack of a demand or the lack of effort to secure its passage. Rather it is due to a hitch between the senate and the chamber of deputies. The sentiment in favor of such a tax began to rise at the time of the revolution of 1848, grew more insistent after the crea tion of the third republic, and culminated, after a half centu ry of agitation in 1909, in the passage of a bill creating such a tax by the chamber of depu ties. It seems inevitable that at nc distant date France will join the procession of fifty-odd na tions which have income tax laws, and if it falls in behind the United States it will be the fifty-fourth nation to have such a tax atf a part of its fiscal system. Then more than two- fifths of the earth’s population will live under income tax laws and the total collections from such taxes will go far up past the billion dollar mark. The French program as adopted by the chamber of deputies borrows from every source, and it is said that no nation which ever attempted to enact an in come tax law went so minutely into the whole matter as the French have done. The bill as adopted divides incomes into seven classes or schedules, as follows: incomes from lands, incomes from houses, incomes from movable capital, incomes from business profits, incomes from agricultural profits, incomes from wages and salaries, and incomes from professional earnings and all other sources not otherwise provided. un the first three classes of incomes the rate is fixed at 4 per cent, with 3 1-2 per cent on incomes from business profits, and 3 per cent on professional earnings, agricultural profits, and wages and sala ries. In the case of the house tax the income is con sidered to be the rental value of the property, less one-fourth in the case of dwellings, and less two- fifths in the case oft factories. These deductions are made so as to allow for repairs and depreciation. In the determination of the income from land it is to bp considered as the rental value of the land, less a re duction of one-nfth for maintenance. The incomes from houses and lands are to be determined every ten years. Where the incomes are small various abate ments are made. Movable capital profits are considered as the in come from personal property, Including nearly all government securities. Wherever possible the tax on this class of incomes is collected at the source, for instance, on the corporations and associations that pay interest or dividends. Mortgages pay their tax by means of a stamp, and securities taxes are collected through bankers. • • • Business profits are regarded as those which arise from industrial or commercial operations. The as sessment is made upon the basis of an average of three years’ income, and taxpayers are invited to make re turns of such incomes. Those having Incomes in ex cess of 6,000 francs, or approximately $1,000, are re quired to make their reports to the comptroller of taxes. If he is not satisfied with a report he may ask a modification of it within twenty days. If this is not forthcoming the comptroller may make an assessment, which shall stand unless changed by the courts. The taxpayer cannot be required to show his books, but if he is caught attempting to dodge the tax it is doubled. Incomes of this nature up to 1,260 francs are exempt, and there is a sliding scale of abatements on incomes up to 3,000 francs. Where the income goes above 12,000 francs there are no exemp tions allowed. In the case of wages, salaries and pensions, the tax is advanced by the individuals, associations or gov ernments which pay them. Ever - employer is re quired to hand in a list of employes with the amount paid them. In case of incomes under 6,000 francs, or approximately $1,000, two-thirds of the income is ex empt, and above that amount certain abatements are made, calculated partly on the basis of the size of the income, and partly on the basis of the size of the family. The last schedule, relating to professional in comes, is the only one in the whole list where com pulsory declaration applies to all having such* incomes. And even nere they cannot be compelled to reveal any professional secrets in making their returns. There is a libeijal exemption, and above that there are the usual abatements uf> to the point where the* tax ceases to be burdensome. - In addition to the regular income tax levied on all incomes whether of natural or of artificial persons, there is provided what is known as a ‘‘‘complementary tax” levied only on natural persons who have an in come of more than 5,000 francs. This bears a close resemblance tothe English supertax. It is levied on those who reside in France without havirfg their domicile there, as well as upon those who are domiciled there. In the case of the sojourners their income is rated at seven time., their house rent. There is no tax on the first 6,000 francs, and thereafter each successive 6,000 ' francs income pays an additional 1 per cent until an income of a 25,000 francs is reached, when the tax be comes 5 per cent on the income. If any one who ffe required by law to pjiy this supplementary tax tries to dodge it, or any part of it by false declarations the penalty is one-half of the income * concealed. If he fails to make any returns at • all th© penalty is three times the amount of the tax. It will be seen from this account of the French plan that it borrows what are perhaps the best fea tures of both^the English and the German laws. Its schedules follow to a large extent th© ideas incor porated in the English law, but it differentiates more markedly between the income that is the sweat of the brow and the income that is the product of in vested capital. It establishes a lower exemption than the English law, and follows the German idea of tax ing the entire income after it reaches a point where the taxpayer incurs no hardship in paying it. There is great care to have the necessity of inquisitorial proceedings. After the bill had passed the chamber of deputies it. went to the senate wnere it was defeated. This served as a rallying point for the forces opposed to income tax legislation; several societies in opposition were formed, meetings were held throughout the re public, and at least a semblance of public opposition to the measure was made. Most observers believe, however, that the income tax legislation has received only a temporary setback, and that the French senate will be forced to do with it just what the American senate was forced to do wjth railroad rate legislation. Meantime, there are some parts of existing French laws which represent the growing determination of the French people to levy taxes upon the basis of Ability to pay. There is a real estate tax, a business tax, a door and window tax, and a capitation and per sonal property tax. The real estate tax is assesssed on th© basis of the rental value of the property as de termined by a periodical survey. The business tax is designed to hit the income of the business, and is levied on a basis of such outward appearances as the rent paid, the number of clerks employed, and the like. The door and window tax is levied on all openings for*' doors and windows, a man’s ability to pay being measured by the number of such openings in his house or factory he may have. This is a rather odious tax and has been declared to be a tax on light and health.