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4 THE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA., TUESDAY, JULY 1, 1913. THE SEMI-WEEKLY JOURNAL Georgians Interest in Drainage. ATLANTA, GA., 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 1 Six months 40c J -Three months ' 26c The Semi-Weekly Journal is published on Tuesday and Friday, and is mailed by the shortest routes for early delivery. It contains news from all over the world, brought by special leased wires into our office. It has a staff of distinguished contributors, with strong department* special value to the home and the farm. Agents warted at every postoffice. Liberal com* mission allowed. Outfit free. Write R. R. BRAD LEY, Circulation Manager. The only traveling representatives we have art 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. All the world is a probe, these days. Among other changes—a new governor. The Vital Importance of National Road Building. It Is estimated in a bulletin recently issued by the National Highways Association that during the next five-and-twenty years more than twenty-five billion dollars will be spent on the improvement and exten- uon of the country’s public roads. A well considered and well managed expenditure of this v„st sum is of paramount importance to the American people. It should be made to produce the largest and most per manent measure of results possible; and, if that is to be true, this money should be applied in accord ance with some carefully designed plan so that the nation may acquire a connected system of roadways adapted to its growing economic needs. It is the Belief of the Association that the surest means to this end is for the federal government to construct a series of main highways’ throughout the United States and then “to encourage everywhere the building of good roads as the distributing and collecting medium for the traffic of national high ways.” Certain it is that if these great arteries of travel are once established, they will furnish the center and the stimulus for the logical development of hundreds of other roads and will thereby make sure a national system—which, from every point of view, is the thing most to be desired. • Of the more than two and a quarter million miles of highways in the United States fewer than three hundred thousand miles are now improved, and those only in part. This fact represents a tremendous loss to business in general and to agriculture in partic ular. A recent writer has stated the case clearly ' and forcefully in this wise: “There are twenty-five million farm horses and mules, a million, six hundred thousaiftl horse-drawn vehicles and eight hundred and fifty thousand automobiles In the United States, valued at four billion dollars. They travel over two million of fniles of country roads unimproved, rutty, muddy, dirty, dangerous and over three hundred thousand miles f improved roads, such as they are. If the annual depreciation, due to unimproved roads, is only ten per cent (four hundred million dollars) this amount would build, at five thousand dollars a mile, eighty thousand miles of excellent roads. In less than five years the amount now lost in this depreciation would pay the cost of our present im proved roads and in thirty years would improve the other two million miles of highways.” Federal aid lor good roads is a matter in which every State and every county in the Union has vital cause to be interested. For, tao establishment of a national system of highways will not only encourage the building and the improvement of thousands of miles of roads which do not now exist or which, if they do, are in a miserable condition; it will also enhance the value of every good ,road by linking it to a great chain of nation-wide thoroughfares. Agricultural States like Georgia have particular reason to he interested in this enterprise, for, if there Is one group of people upon which the burden of poor roads falls most heavily it is the farmers. Where a team can haul one bale of cotton a few miles in one day on a bad road, it can haul twelve bales twice as far on a good , oad; and the same Is true in re spect to the marketing of all other products. It is cheering to note that Congress has shown a growing disposition to inaugurate a plan of federal road build ing. This movement should have the earnest support of the people of the entire country and, particularly, those of the South. There is reason to hope that in the course of its present session the Legislature will enact a drainage lav/ sufficient to meet the insistent requests from every part of the State for the reclamation of swamp and overflow lands. Scientific drainage is no longer a theory in Georgia, appealing only to a few people here and there but a practical enterprise in which hundreds of farmers and business men are definitely interested- This is witnessed by the fact that the State and the federal geological surveys are continually receiv ing applications from various counties for assistance in carrying forward such improvements and by the further fact that the Georgia Drainage Congress, sup ported by an active membership of public spirited men, has progressed so rapidly within the past few years as now to have district organizations in differ ent parts of the S.ate. Interest in this matter has become specific as well as general. Not only in South Georgia where there are thousands of acres of marsh or swamp land but also in North Georgia where there are many tracts of overflow land along rivers, the drainage question is one of immediate and vital concern. Georgia has an inviting opportunity* to meet and solve this issue on an economic basis in co-operation with the national government. A State appropria tion of five thousand dollars annually for a period of five years will secure an equal sum from the federal government and also the latter’s valuable assistance in making the preliminary surveys which are neces sary to drainage undertakings. By a comparatively small outlay of money on its own part, the State can thus inaugurate a far-reaching and fruitful cam paign for the reclamation of its swamp and overflow lands. As an investment, this proposition is highly attractive, for, the increased tax values which would inevitably follow drainage enterprises would within the course of a few years repay the State for its orig inal expenditures a hundred times over. The reclamation of overflow and swamp lands, fa.- from being a subject of individual interest alom, is pre-eminently one of public welfare. How true this is, is indicated by the fact that in a number of counties farmers and merchants have organized to promote In so far as they can the drainage of wet lands in their vicinity. They realize that by so do ing they will Increase the production of crops, en hance the value of real estate and turn to practical, business account large tracts of land which now is relatively worthless. Such undertakings should have the State’s guidance and support, for, they will extend and quicken the prosperity of the entire com monwealth- Besides the economic value of drainage, there is this additional and very Important fact to be consid ered. The existence of swamp or overflow lands Is a constant meance to public health. Official records show that in those States where drainage enter prises have been extensively carried out the death rate from malaria has been reduced to a minimum, while in other states where little or no such work has been done, this insidious disease Is as prevalent and as fateful as ever. As an efficient health meas ure, therefore, Georgia cannot do better than to en courage the reclamation of her swamp and overflow lands. A well considered bill with this end in view has been introduced In the House by Judge Aiken, of Glynn, formerly a member of the Senate and a dis tinguished leader of the drainage movement in Georgia and the South. It Is to be hoped that this timely and useful measure will receive favorable Cjnsideration. Small comfort to us that Duluth, Minn., shivers. Still, we don’t have any heat prostrations. Our idea is that talking doesn’t make the hot weather go. The New Census Director. The Senate’s confirmation of Mr. William J. Har ris as director of the United States census, to which position he was appointed some months ago by President Wilson, is a matter of peculiar satisfaction to all Georgians and an assurance to the country at large that the work of this important bureau will be faithfully and competently done. Mr. Harris’ distinctive success in large business affairs, his genius for organization and for the mas tery of details eminently equip him for the tasks of his high office, while his sterling integrity of character guarantees a just and spotless administra tion of the department. In his home State, Mr. Karris is so well known as to render further com mendation superfluous. We predict, however, that he w }11 establish a record which will earn the confi dence'and approval of all sections of the country and will be a credit to the national administration as well as to his own commonwealth. The directorship of the census could not have been more worthily bestowed. The greatest fiction is the summer vacation fic tion number. A Determination That Will Win. One of the most appealing passages In President Wilson’s recent address to Congress on the need of prompt legislation foi banking and currency reform was that in which he said: ‘•I know of course that the heated season is upon us, that work in these chambers and in the committee rooms is likely to become a burden as the season lengthens and that every considera tion of personal convenience and personal com fort, perhaps, in the cases of some of us, consid erations of personal health even, dictate an early conclusion of the deliberations of the session; but there are occasions of public duty when those things that touch us privately seem very small; when the work to be done is so pressing and so fraught with big consequence that we Jcnoiv that we are not at liberty to weigh against it any point of personal sacrifice." Many members of Congress who came to hear the President in a temper of protest at the thought of a prolonged session went away not only reconciled to this prospect but heartily determined to stand by him until the laborious and urgent task is complete. Such is the persuasi - and inspiriting power of Woodrow Wilson. It is evidently the purpose of the President and ais followers to stay in Washington the long summer through and, if need be, until the beginning of the regular session of Congress in December rather than leave undone the all important duty of giving the country a banking and currency law that will be ade quate to business needs. Democratic leaders realize that constructive legislation of this character is more imperative now than ever before, though it has been needed early enougl for long years past. If the tariff bill, now assured of passage, is, to yield due benefits and is to take effect without disturbance to business, it must be accompanied or immediately followed by well considered banking and currency legislation.. For, these two iproc ems are naturally concomitant. Tariff revision will release great forces of enter prise and of individual initiative that heretofore have been in bondage. But, as Mr. Wilson has ex pressed it, “We must not leave them without the tools of action when they are free. What will it profit us to be quit of Bne kind of monopoly, if we are to re main in the grip of another and more effective kind.' How are we to gai and keep the confidence of the business comm., ity unless we show that we kno / how both to aid and- to protect it?” The fact is thoughtful business men the nation over are agreed that the time for a revision of hank ing and currency laws to meet widespread and press ing needs is ripe. The President is backed by pubnc sentiment and public judgment in his determination \ to settle this vital question without further delay. And the probability is that the firmness of his posi tion will shorten the task. Latest cable advices are that the Balkans haven’t ceased to balk. * With the exception of his “licker,” a man will get his necessities cheaper under the tariff. Georgia’s New Governor. Governor John M. Slaton begins his administra tion under fair skies and in a field that is worthy the Best labor of constructive statesmanship. Geor gia is looking forward to a plenteous autumn; her people are not onl; cheered by material prosperity but are also quickened by a generous sense of duty to their commonwealth; the day of bitter partisan ship is over; an era of good feeling has dawned and all good citizens stand ready to press forward shoul der to shoulder in a spirit of workmanly patriotism for the upbuilding of their State. Happy is the chief executive whose lines have fallen upon a season so harmonious and promising. It is the manifest' purpose of Governor Slaton to serve all the people of Georgia, and in this, we are sure, he will have thei. hearty support. That the tasks before him and The Legislature are very prac tical and urgent, he has clearly recognized in his inaugural address. Especially noteworthy are his references to the need of readjusting the State’s financial system to present day conditions'. It is essential, as he declares, that appropriations be held within the bounds -f revenues and that at the same time some means he devised for meeting those in creased demands which a growing State inevitably develops. His recommendation that the tax rate be ad vanced one and a half mills for a period of two years in order that the State’s teachers may be fully and promptly paid should commend itself to all think ing citizens as a fair and really economical plan. Equally well-timed ia his plea for an equalization of taxes and for other measures that will place the State’s fiscal system on a businesslike basis and re move the financial barriers in the patch of Georgia’s progress. Governor Slaton has done well to stress the im portance of a prompt and thorough consideration of the future of the Western and Atlantic railroad, the present lease of which terminates a little more than six years hence. While he has not discussed the de- tailg of this great issue, it is evident that he stands for a liberal policy and one that will preserve and increase the road’s value to the State. His suggestion of certain amendments to the criminal law and certain changes in court procedure will meet the approval of the bench and bar through out the State, His appeal for a State Highway Com mission to the end that Georgia may develop a uni fied system of good roads will win a wide response. These are but features of an address that is lib eral and constructive throughout. The Journal ex tends to Governor Slaton its cordial greetings and its assurance of co-operation in his every effort to serve the people of Georgia in their common interests. Strengthening the Game Law. Georgia’s game protection law, which was passed several seasons ago and which has been administer ed with uniform satisfaction to all true sportsmen ( and the public alike is, for the most part, an admir able measure. It has become evident, however, that a few supplementary provisions will greatly strength en the original act and make it far more effective than now in conserving an important field of the State’s natural resources. Bills with this end in view have been introduced at the present session of the Legislature, by Senator 0. H. Elkins and by Representative Methvin, of Dodge. They are intended to regulate the size and the use of seines, nets, a'nd traps, a particular require ment being that the meshes employed by fishermen be large enough to permit the escape of small fish,, an obviously fair and sensible safeguard. Such a meas ure should, and doubtless will, pass without opposi tion. * It is likely that kindred hills to perfect other de tails of the game law will be introduced. Commis sioner Mercer has called attention to the vital need of protecting the State’s oyster beds against the wan tonly destructive practices to which they are now exposed. In many instances valuable reefs are be ing ruined and unless some practical remedy is soon applied, the State will have lost beyond recovery one of its rarest stores of treasure. Properly conserved these oyster beds would be come as famous and as profitable as any along the Atlantic coast and would he practically inexhausti ble in their supply. They are now exposed, how ever, to all manner of heedless and ignorant usage, so that the very source of natural wealth which ought to be preserved for the people of this State is being destroyed. It is to be hoped that legislation to meet this condition will be enacted. The hot weather is also a restraining influence on the man who, as it were, gargles his soup. President Wilson shows that the real wielders of the big stick are the common people. It takes a fussy woman to believe that neighbor hood gossip is true when she knows it isn’t. The Prevention of Lobbies. There is good reason to hope that the Senatorial lobby investigation will not only scotch a particular evil but will also lead to broad and lasting reform in this entire fielu of legislative interest. The tariff lobby has undoubtedly been sent packing for the nonce at least; well-timed publicity has wrought the desired result. vVrong practices which the country had long suspected but which had evaded positive proof are now clearly defined so that it is possible to devise practical safeguards against their recur rence. % And that seems to be the firm purpose of Congress. Several bills with this end in view have already been proposed or introduced. One of jhem provides for the registration of lobbyists at Washington, a measure similar to that now operative in a number of States. Another would draw a clearer distinction between professional legislative agents and individual citizens acting in their own ,ehalf, or counsel rep resenting (heir ir.-crests in an orderly and open manner. A watchful supervision of paid agents would undoubtedly go far toward preventing suen pernicious and underhanded methods as the recent inquiry has revealed. It is evident that one of the most flagrant abuses connected with the lobbying evil has been the indis criminate use of Congressional franks in behalf of private and special interests. It has recently been proved that something like a million privately pre pared documents attacking the proposed reduction of duties on sugar were sent through the mails without cost to the sugar combine but at a tremendous ex pense to the American public. Simply from a stand point of honest business, such practices should be ended. GOVERNMENT BY LAW-BREAKERS By Dr. Frank Crane Do you realize that a great part of the people of this country habitually regard the government as something that is none of their concern? They say “theirs” not “ours.” Du you realize that children are grow ing up with the idea that the management of the affairs of their own ward or city is as much “none of their business” as the management of the lum ber yard or hotel? I do not refer only to those homes where there is continual complaint against the govern ment, as among foreign anarchis tic folk. How many college boys realize that an interest in town politics is as much to be ex pected of them as an interest in ' the golf club or social affairs? The average business man makes it a point of pride to say that he never meddles with poli tics. In other words, he regards the democratic self- governing system under which he lives to be a thing apart from him. The whole nation is handed over to a group of men called politicians. The average politician interests himself in government matters only to the extent to which they may bring him personal profit or ad vancement. Now, politics is at present mainly occupied with the punishment of crime. The consequence is that criminals and those who receive profits from crime drift into politics. These are the people most directly affected by laws. The result is that we have what might almost be called a government by law breakers. Not that all officials are law breakers, but that the most considerable pressure brought to bear upon them, from the president down to the policeman, is from the people whose livelihood or success depends upon the violation of the law. The huge wealth units, trusts and corporations surround th* congress with their skilled lobbyists and fill the courts with their expert lawyers. Around the police the gamblers, white slavers and thugs are live ly while the decent portion of the population is in different. The criminal element and their hangers-on are ac tive in elections. The grocer, baker and parson hard ly care to vote at all. We shall never begin to realize democracy'' until the children shall be taught to speak of the govern ment and of politics as “ours” not “theirs.” TRAGEDY OF LAUNDERED MONEY. Since Uncle Sam now washes bills Of all shades and denominations, We shall be freed from many ills, Embarrassments and small vexations. Our money may be threadbare, very, But we shall/ keep it sanitary! My meager store, though patched and worn, Can boast at least one lowly merit, And poverty is better borne When it has cleanliness to share it. • • * What’s this? A five? ’Tis shrunk a-plenty; Why, when I sent it, ’twas a twenty! Well, try for better luck next time! I may be poor, but I am thrifty; Perhaps—an error’s not a crime— I’ll by mistake be sent a fifty! Great grief! I ought to make a holler! They’ve sent (marked “J. D. R.”), a dollar! To send it back is my intent For Uncle Sam to wash and fix up; I cannot lose a single cent On any sort of future mixup! Alas! Too late’They’ll wash it, steam it And all that—but I can’t redeem it! Quips arid Quiddities When the young husband reached home from the office he found his wife in tears. “Oh, John,” she sobbed on his shoulder. I had baked a lovely cake and I put it out on the back porch for the frosting to dry and th© dog ate it!” “Well, don't cry about it, sweetheart,” he consoled, patting the pretty flushed cheek. “I know a man who will give us another dog!J’ * * • A man went into a druggist’s shop and asked for something to cure a headache. The druggist held a bottle of hartshorn to his nose and he was nearly over powered by its pungency. As soon as he recovered he began to rail at the druggist and threatened to punch his head. “But didn’t it ease your headache?” asked the apothecary. “Ease my headache!” gasped the man. “I haven’t got any headache. It’s my wife that’s got the head ache.” Pointed Paragraphs All the world loves a good liver, more or less. * • * If you would save money, never bet on a sure thing. • * ** Only little girls and engaged girls care for hen parties. • * * Smile and the world smiles with you, unless you are in a prohibition district. • • • A woman married to a “good fellow” usually has a bad time’of it. • • • A woman’s idea of a good husband is one who never feels sorry for himself. • * * Even the intoxication of love may result in a se vere headache the next morning. Matchmakers never set the world on fire. Second-hand thoughts are sometimes best. Where there’s a young widow’s will there is a marriage. Many a man’s soiled character has been washed in a woman’s tears. The girl whp fully intends to marry her ideal usually compromises. A man plays the game of love for pastime; a woman plays it to win. Why not call ’em the Balks? Pretty soon the midsummer reduction sales will bring a ray of comfort. THE INCOME TAX XVI.—LAWS IN OTHER COUNTRIES. BY FREDERIC .1. HASKIN. "If it wasn’t for carfare and luncheon,” says a Bachelor, "a woman wouldn’t have any need of money when she goes shopping.” But every married man knows better. With fifty-odd countries already having adopted the income tax as a part of their permanent system of taxation, it is interesting to note that in the past quarter of a century no nation W——' I that has adopted such a tax I | has re P eale<1 it- Teh of these I a countries have national as well ...... as local income tax laws. The average date of the enactment of such laws is 1881, although a large majority of the coun tries had laws many decades ago. Taking twenty countries for averager it is found that the average rate is about 4 per cent, that one person out of fif ty pays the tax, and that, count ing the families of these tax payers, about one person in ten is affected by it. When the United States had its Civil war Income tax law in force the ex emption was placed at $1,000 during .the years between 1867 and 1870, and yet only one per son out of each 150 had to pay the tax. • In looking for guiding lights in governmental matters the eye of the Student nearly always turns to Australia and New Zealand, for there one finds much of the world’s pio neer progressive legislation. The income tax laws of these countries are no exception. They are character ized by high exemptions, liberal graduations and sharp differentiation between labor-produced and capital-pro duced incomes. When the English committee was in vestigating such matters in 1906 it called in T. M. Coghlan, who had helped frame these Antipodean laws. Among other things he did was to furnish an estimate of what the New South Wales land tax and income tax would bring In in the way of revenues. In the London inquiry he testified that he had estimated correctly to within less than 2 per cent. His testi mony was to the effect that the laws have worked well in ^practice, and that practically every contrary prediction has been discounted. For Instance, when It was proposed to tax capital-produced Income more heavily than labor-produced Income, It was widely pre dicted that the effect would be to drive capital out of the country. He testified that no such effect has been noted. Labor produced, or earned incomes, are there called "personal exertion” i: omes. It was feared that there would be a great difficulty in distinguish ing between capital-produced and labor-produced in comes where a man manages the business in which his capital Is invested. They get around this rather neat ly, as the way the farmers are assessed will show. The part the Income which arises from the land is considered as the equivalent of the interest on the capital invested in the land, and the remainder of the Income Is supposed to arise from the "personal ex ertions” of the farmer. • • « In Victoria the exemption is $973. For the first $2,483 above that the tax Is a little less than 1 1-3 per cent, and this Increases with each successive In crease of income until It reaches its maximum of about 3 per cent on all Incomes above $10,000. In comes from property are taxed at double rates. ... In Austria (coming -back to Europe) there is a tax on general earnings, a tax on corporate earnings, and a general income and salary tax. The rates vary, but go as high as 10 per cent. There is a provision which authorizes the government to enter into Income tax reciprocity treaties with other counties, so that there shall be no double taxation of incomes between na tions, Under this provision Germany and Austria have entered into such a treaty whereby income frqm land is to be assessed only where the land Is situated, and income from personal property only in the land of actual uomicile. This is probably the first such treaty in the history of the income tax. Taxable in come is declared to be the sum of all revenues in money or "In money’s worth” to the indivdual. Includ ing the rental value of his house and the provender his family consumes. Gifts and inheritances are not considered as Income and reasonable life Insurance premiums m-y be deducted from the gross income. Interest on debts Is also deducted. There Is an ex emption of 200 crowns, and no one with an Income of less than 2,000 crowns is required to make a report unless asked to do so. "Money’s worth” Is a good deal of a poser for the man who figures his income. Technically it is -held that the value of a dinner given by one official to another is required to be included in income. There is no provision as to secrecy. Tax dodging is punishable by a fine of from two to nine times the tax. The Austrian law Is generally pro nounced as looking good on gaper, but being at least a partial failure in practice. It Is estimated that tax dbdging Is so general that certainly not more than half of the taxable income Is reached, and that this may fall even as low as a third. This is attributed to the fact that the sentiment of the people is too overwhelmingly against the tax to permit of its effi cient enforcement. . j • • • Italy has an Income tax law that embodies the fea tures of stoppage at the course and differentiation, but the rates levied are very high, so high, in fact, that the administration of the law has largely broken down in the face of them. The Italian rate is higher than the rates in England and Germany, and yet the yield is only a third as great as that of England and half as great as that of Germany. Of course these two countries are richer than Italy, and land incomes are not taxed in Italy, but even these things do not explain th© great disproportion. It is attributed to fraud. Tax doging is almost universal. The people regard the law as the “code of financial tdrture.” One writer says that the Italian taxpayer is the most patient human animal known to fiscal history, yet even h© cannot stand the burdens of the income tax. Th® tax goes even as high as ?6 and 20 per cent, and, of course, the people dodge it. The worst dodgers are said to be professional men, and of them it has been said that th© diversities and undulations of their con sciences attain a degree of refinement of which only the higher talents are capable. Publicity was tried as a cure for dodging, and it failed. It has been said that the only thing that would surprise an Italian would be to find that his neighbor had returned his true income, or had been assessed in any degree com parable thereto. The Italian tax is collected in a most peculiar way. The government does not undertake 'the collection itself, but for each collection district submits the privilege of collecting the tax to public auction, and the person or firm cr company submitting the lowest bid and proving the necessary responsibil ity is awarded the contract. In the district in which Rome is situated the lowest bid ranges around 1 1-2 per cent of the taxes collected. • * * Holland has an income tax law for property income and for exertion income. The property tax ranges from 3 to 5 per cent on earnings, while the exertion income tax is somewhaf lower, this giving the usual differentiation between the earned and the unearned income. Incomes below $261 are exempted, and the meager income the Dutch average citizen enjoys may be gathered from the statement that only sixteen out of a thousand of the population are income taxpayers. There is also an inheritance tax which contains an in teresting sliding scale. Property that descends to children and their children is taxed 1 per cent; prop erty that goes back to parents is taxed 3 per cent; property of couples without children passing from the one to the other is taxed 4 per cent, and this idea is followed on out as the relationship grows more re mote until it rises to the‘maximum of 10 per cent. Editorials In Brief John D. Rockefeller has a flock of lambs to mow the lawns on his estate. There are also other flocka of lambs, but witji respect to these Mr. Rockefeller always attends in person to'the harvesting of the long green.—Boston Transcript.