Below is the OCR text representation for this newspapers page.

4 fHE ATLANTA SEMI-WEEKLY JOURNAL, ATLANTA, GA.. FRIDAY, JULY 11, 1913. THE SEMI-WEEKLY JOURNAL ATLANTA, GA., 5 NORTH FORSYTH ST. Entered at the Atlanta Postoffice as Mail Matter ol the Second Class. JAMES R. GRAY, President and Editor. SUBSCRIPTION PRICE Twelve months " 5o Six months ,| ® c Three months - Sw The Semi-Weekly Journal is published on Tuesday istrid&y, 1 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 staf* of distinguished contributors, with strong department* of special value to the home and the farm. Agents warted <:t every postoffice. Liberal com mission allowed. Outfit free. Write R. R- BRAD LEY. Circulation Manager. The only traveling representatives we nave ar* J. A. Bryan, R. F. Bolton. C. C. Coyle, L. H. Kim brough and C. T. Yates. We will be responsible only for money paid to the above named traveling repre- sentatives. NOTICE TO SUBSCRIBERS. The label used for addressing: your paper shows the time your subscription expires. By renewing at least two weeks before the date on this label, you insure regular service. In ordering paper changed, be sure to mention your old. as well as your new address. If on a route please give the route number. We cannot enter subscriptions to begin with back numbers. Remittances should be sent by postal order or registered mail. Address all orders and notices for this de partment to THE SEMI-WEEKLY JOURNAL, Atlanta. Ga. What Helps the Consumer Is Bound to Help Business. The business philosophy of downward tarnff revis ion is summed by the Kansas City Times in a single terse sentence: "VVnatever uelps the consumer helps those who supply the consumer.” If the prosperity of the United States were de pendent upon any one group of men or interests, whose particular welfare would be a guarantee of the common good, then the special favors which the high tariff has granted might be defensible, if not praise worthy. But the fact is that the prosperity of this country depends upon the welfare of the average cit izen—the average laborer, the average farmer and merchant and business man, whatever his pursuit may be. It is from these unknown and innumerable little streams that the great tides of commerce gather volume and flow freely onward with enriching power. And so ,.ny system that burdens or hinders iheir course is .nejfpedient as well as unjust. The high protective tariff has been maintained on the fallacious theory that the way to make the nation prosperous is to tax the' rank and file of the consumers for the benefit of a comparatively few spe cial interests. The result has been prosperity of a kind, no doubt; but not the kind of prosperity that counts for national strength and progress. The im portant thing, as President Wilson has so aptly said, is not that the majority of the people shall be permitted to share in the prosperity of a few but that they shall be free to originate prosperity of their own. This is the great heritage of • business liberty which a thorough downward revision of the tariff wili vouchsafe. By' overthrowing monopiy, it will open the way for individual.enterprise and initiative. By lifting a tax from the income of the average man and the average lamily, it will clear and quicken the common channels of trade. The country awaits the effect of the pehding tariff bill, which now seems assuered of an early passage, not only with confidence and equanamity but also with hope for better times. “Speculative business of Wall Street,” as the Times says, “may he as fearful now as it al ways is when any change is coming. But you cannot make merchants afraid of a condition that means there will be more money to spend and more people that have it to spend. Whatever helps the consumer, helps those who supply the consumers.” The Triumph of Georgia Tomatoes. If recent developments continue, we shall soon be talking of Georgia’s achievements rather than of her possibilities in truck farming. A carload of tomatoes grown near Tifton was sold in New York the other day at the highest prices the market offered and in competition, too, with large shipments from other States where the truck industry has long been estab lished. It was the high quality of the Georgia prod ucts, say the commission men, that disposed of them so easily and.on terms so profitable. That is but one among scores of similar instances showing the extraordinary success of truck farming ing in this State. Planters who formerly devoted all their land and labor to cotton have begun, somewhat fearsomely at first, to experiment with food crops. They find in most instances that the soil is ideally suited to such .purposes and that the returns are not only surer than those from a single crop but taken the seasons through are also larger financially. This movement has been going steadily forward for several years, so that today we find in every part of the State, and particularly in South Georgiy many thriving truck farms whose owners are becoming independent and are establishing new agricultural standards. Indeed, the truck farm is one of our most potent influences for progress in every field of agriculture. It makes possible an easy and striking application of scientific and businesslike methods of .ruling. It is a vital witness to the value of intensive culti vation, of siuJ study and careful management, riswi an offspring of agricultural education, it is doing more perhaps than any similar agency to bring the principles of such education into vide use and to turn them to fruitful account. Justice to Georgia Women. The House of Representatives is t~ be congrat ulated upon its good sense and fair play in granting the use of its hall to the Georgia Woman Suffrage Association for the opening session of the latter’s State convention. A refusal of this request would have been ungenerous and unjust. The ladies’ peti- Uesi involved no question of the Legislature’s indore- raent of the suffrage movement. Whether the mem bers of the General Assembly sanction that cause or oppose it, they could not have barred the State’s capi- tol to so estimable a body of Georgia women without stamping themselves as pettily ungracious, if not positively churlish. The House has done well to re trieve the previous action of the Senate, for little minds and great commonwealths go ill together. Georgia’s Opportunity In The Anti-Malaria Fight. The organization in Virginia of a society for the study and prevention of malaria is said to be the first step toward a nationwide campaign against this tar-flung and costly disease. The movement has en listed the support not only of physicians and health officials but also ol business men who realize the economic loss which malarial conditions entail. This is a timely enterprise. If it is important to protect a State’s crops against destructive insects, it is vastly more so to protect • State’s people against a malady that impairs their productive power and robs them of life itself. Organized effort can accomplish in this field what • t has accomplished in the crusade against tubercu losis. Education will be followed by prevention. Communities will be awakened to the importance of removing the sources of malaria and will also be shown the means of doing so. It is ex pected that the federal authorities will lend their as sistance and that in time organizations similar to that in Virginia will be formed throughout the country; and when public interest m this problem is ,,nce thoroughly aroused we may be sure that it will become effective. The longest anu surest stride that Georgia couid take toward cleansing its malarial districts would be tne adoption of a syste matic plan of swamp drainage, in this connection, it is interesting to note the testi- — o;iy of our State geological survey: "It is a well known fact, demonstrated by the medical profession, that malarial diseases so prevalent in sivamp lands are due to the bite of a certain species of mosquitoes which almost in variably abound in greater or lesjs numbers in such places. The drainage of swamp lands de- lroys the breeding places of these insects, ana as (. result malaria, diseases disappear. The cen sus of lifi'O gave the number of deaths from malaria in Indiana, Illinois and Iowa for the preceding year as fifty-two f ana five-tenths per thousand of the total, while the census of 1890, ivhen large areas of land had been drained, the death rate due to malaria was only eight and six-tenths per thousand. For the east coast lands of Georgia, South Carolina and Florida, the death rate from malaria in 1810 was sixty-six and two-tenths per thousand and in the same State’s in 1890 the rate ivas sixty-one and seven- tenths per thousand. These figures show that. malarial conditions did not materially change in the three last-named States during the two decades, which is accounted for in large measure, by the lack of drainage improvement. The facts brought out in the comparison of these two groups of States•—in one of which drainage had been carried on, to a large extent, and in the other but little or no drainage ivas attempted— demonstrate conclusively that malaria depends largely on swamp conditions, which can be re moved by drainage." The bill now pending in the Legislature, provid ing for the appropriation of five thousand dollars annually for a period of five years in order that Georgia may secure a like sum from the federal gov ernment for the reclamation of its swamp and over flow lands is a measure of vital importance to the sanitary as ^well as agricultural and economic, inter ests of-the State. It offers a. practical and far-reach ing means of placing our commonwealth in the fore rank of the nationwide campaign now marshaling against malaria. « In Washington these days they do violence to a precedent every now and then. A Problem for the Moralists. The announcement that the the receipts of the Government’s “conscience money” fund were less for the fiscal year recently ended titan ever before has bestirred the moralists to a lively debate, highly hopeful on one side but on the other keenly cynical. For the past century, the federal authorities have been receiving through anonymous communications divers sums of money from soul-stricken persons who in one way or another had cheated or pilfered the Government. The amounts were sometimes con siderable, though mostly small, and some times they were in restitution for wrongs done twenty or thirty years before. The average fund thus received has been about four thousand dollars a twelvemonth; in 1902 it approached thirty-six thou sand dollars. But for the year ended June the thirteenth last, it amounted to only two thousand, eight hundred and fourteen dollars. How is this marked fall- ing-off to be explained? “Why simply on the ground that we are growing honester,” say the optimists. “Not at all,” retort the pessimists; “it merely means that we are growing more reticent of our thefts.” Whether we have fewer larcenies or fewer con fessions, tender consciences to begin with or tougher consciences in the end is a question which each will answer largely according to his particular view of Obedience to Law Is Liberty By Dr. Frank Crane Our best bow to Mr. Bonar Law and his gang of rowdies in the British parliament, and to the dynamit ers who recently contaminated the nutty November air at Indianapolis with their malodorous confessions; also to Lieutenant Becker, and to the militant suffragettes ol’ England. Gentlemen and ladies, you are all of a piece. You are the kind that go after what you want, and, if you can’t get it any oth er way, you smash things. You are ready to fight,' ready to kill, ready to do anything but play the game according to the rules, and take your medicine like men when you are beaten. We would not insinuate any thing, or hurt your feelings, but would say that if some one would gently lead you to the edge of the earth and push you off we should feel better. We, the peo ple, the mix of rich and poor, millionaires, bricklay ers, storekeepers, society leaders, hired girls and Woodrow Wilson, are struggling ateng trying to evolve. We know’ social conditions are not/yet ideal, and there is some talk of the train being off the track. Some of us are’ Socialists, some are single-taxers, and there are Republicans, Democrats, Bull Moosers, Prohibitionists, besides a number of anythingarians, and not a few who are plain crazy. Each one of us wants to win. Each is convinced he ought to be it, and have things served on him on a gold platter. Each believes his particular program would solve the problems of mankind in a few min utes, if the unbelievers were not so pig-headed. But— But, in this great game of getting on we are trying to play fair. We aim to be good sports, and the definition of a good .port is “a good loser.” Violence, whether throwing books at the first lord of the admiralty in parliament, or setting nitro-glyce- rin infernal machines under buildings, or murdering one of your own companions you don’t seem to care for; that w e will not stand. ' The English people are the freest on earth, from the chin up. The English race not only stands for free dom; it stands for law. On the court house at Worcester, Mass., is the motto of our civilization; read, mark, learn and in wardly digest it, if you please; it is this: 4 The Obediencj to Law Ts Liberty.” Our institutions are such that any man or party can change them and have his will with us, provided he can persuade a permanent majority to believe with him. If you choose you can have the constitution amended so that only red-headed men can be sena tors; all 3 r ou have to do is to get enough people to agree with you. But don’t you be in a hurry. Don’t go to shooting up the town, assassinating presidents, dynamiting ob durate plutocrats, o,r making a rough house at West minster. * We are ready to try any experiment. But in the language cf the gentleman from Missouri, “you’ve got to show us.” We would remonstrate with you, all of you who are impetuous to have your own way, either in per sonal aggrandizement or in the salvation of society; we would gently remonstrate with you, as the cow boy In Wichita, in the early days, remonstrated with the angry tenderfoot who pulled a silver-plated thir ty-two and gave signs of trouble: .Be careful, son. Don’t you let that pop-gun off around here. You’re liable to git hurt. This here community is purty tollable partickler.” Sir Isaac Newton's Home for Sale A notice board outside the plain and unpretentious building on the east side of St. Martin’s street, imme diately to the south of Leicester square, indicates that the premises are for sale. Externally there is nothing attractive about the building, but the title, Newton 1 House, gives some in dication of its historic interest; After his removal from Jermyn street, further west, Sir Isaac Newton, the greatest English mathematician of his day, master of the mind and president of the Royal society, lived there for the last seventeen years of his life. Though now dingy and dreary. St. Martin’s street in 1710 was sufficiently attractive and exclusive to have among its residents ambassadors and high gov ernment officials, while Sir Isaac’s entertainments drew to his house all the leaders of the scientifio world of the day. Many amusing anecdotes are told of Sir Isaac New ton during his residence in St. Martin’s street. One of the best concerns Dr. Stukely, the most famous an tiquary of his day, who called on Sir Isaac by ap pointment. The servant who opened the door said that Sir Isaac was in his study and must not be dis turbed. Dr. Stukely sat down to wait for the great mathematician, as it was near his hour for dining, and by and by a boiled chicken under a cover was brought in for dinner. An hour passed and Sir Isaac did not appear. The hungry and philosophic antiquary calmly devoured the fowl, and, replacing the cover on the empty dish, re quested the servant to get another bird prepared for his master. Before the dish was ready Sir Isaa^ came down from his study, and apologizing for his dilatoriness, said: “Give me leave to take my short dinner and I shall be at your service. I am fatigued and faint.” Removing the cover and discovering the empty dish, he observed to Stukely with ^a smile: “See what we studious people are; I forgot that I had dined.” It may have been courtesy, or it may have been forgetfulness. The house is now given over entirely to business OU/^TRY’ Awp TlMELTf OMl T0PIC5 dwOCTEP W21RS.VH3TELTO/1 WHAT WE HAVE GAINED SINCE 1776, AND WHAT WE DOSE. We begun as a republic—with modest opportuni ties. The settlements were entirely on one side—th^ eastern side of the continent. The dread of the In dians and the distance from the eastern hemisphere compelled the citizens of the new world to be harmon ious, to a degree. Menaced by common foes and de pendent on each other, iy times of danger and drouths, 4 they united upon measures for common safety and dared not ostrasize themselves from neighborly corres pondence. In one hundred and thirty seven years we are now masters of the continent, reaching from ocean to ocean. From being a small, weak people we have grown to be the most successful and remarkable nation on the globe. The greatest wealth has been ac quired, without the aids of royal favor or military achievements. But we have gained some other things that we cannot exult over—to any appreciable degree. The enormous growth of our population has been largely owing to the influx of hordes of the most ignorant and uncultivated people of the old world. While they have brought numbers—they did not bring the arts and graces which promote refinement and culture. We have attempted to meet this difficulty with free-school education, but this public education is always forced to begin with children who had nothing to start with in their ignorant homes. The progress on this line has been unduly slow. Great wealth has been con centrated in the hands of the few—while the burden of illiterate labor is scattered over millions of poor homes. But we are so self-important, self conscious, that we boast in grandiloquent terms over the glory and majesty of the republic, while we are really dealing with an imrpense deal of ignorance, and are pulling a dead load in the progress of republic. • • • GIN REPORTS. For a great number of years the department of agriculture in Washington city employed an agent in the state of Georgia to give authentic information as to the size of crops, the value thereof and the increase and decrease as to quantity, etc. The salary was one thousand dollars a year. But it seems that the farm ers of Georgia got next to nothing, as a return for the service. Then the “Gin Reports’’ came along, and it seems that there have been some notable miscalculations on that line, which caused the reports to be padded and seriously assisted in hammering down the price of cot ton. That is what we may continue to expect from thes© efforts—and for my part I wish we could wipe off the state all such extras and get rid of the inces sant hammering down, so fgr as the price of cotton is concerned. * A gentleman who has investigated the published gin reports of 1911, has made a study of the subject and has published the result of investigations. He does not live in my county, but he is responsible for what be here declares: “We will now look to Burke county, Georgia, the largest cotton-producing county in the state. Accord ing to Bulletin 114 she produced in 1911 67,086 bales. I have corresponded with the highest officers in Burke and from what they say I figure that every man, wo man and child on the farm in that county would have produced over four bales of cottoh, and to take the average of the state each one would have cultivated twelve acres in cotton, or counting five to the family each family would have cultivated sixty acres in cot ton, and from the best estimates from those acquainted with the county there was only about one-third of the farm land in cotton, which wouid necessitate each farm family cultivating 180 acres.” This Is a stunner—and when a report like bulletin 114, goes all over the United States, it would appear as if Georgia land has incalculable cotton production. “Maybe we will find them in Dooly county, as it is the second largest cotton producing county in the state, according to bulletin 114. 1 figure t from the map that Dooly, contains about 400 square miles, and would have to have seventy gins, ginning an average of 657 bales each, which would place the gins a little over two miles apart all over the county; and if the map is correct there are some rivers and lakes in Dooly county, and if we count that mileage out the gins in Dooly would be thick enough to burn over, if there were any farm houses and barns, towns and cities in the county. If we say that Dooly has not her pro rata of gins, and they ginned more than 657 bales each, then you come up with a dozen or more gins short, which I suspect, and if we should trace this thing all over the cotton belt I think we will find an average of ten gins to- each county too much.” Is it any wonder that a bumper crop could be fore told and the price let down to a most convenient figure? Some of us have not forgotten the scandal that was un covered in the department of agriculture in Wash ington city, where one wofhan and two men clerks fixed up a notice one afternoon and sent it to New York cotton speculators, and delayed the report that was to go to the whole country until next day. Ac tually it has become disheartning to understand the tricks and turns that are used to pull off a farmer’s legitimate profits. • • • GIFTS. Joy, Gladness, Happiness, and Mirth, With garlands twined around arm and waist, Came floating down from heaven to earth, Each with a wreath of roses graced. Mirth with pink petals gently stewed A head that pressed a pillow white— A babe who crowed in merry mood Because the world was warm and bright. human nature. It would seem, however, that since such confessions are made anonymously and thus af ford a certain sense of moral relief without the peril of punishment, the fact that fewer were forthcoming last year is evidence that there really were fewer to be made. Of humanity in general, as of individuals, it is always better to think well rather than ill, if we have the slightest chance to do so. No race suicide in Georgia. A new county is born every legislature. Bonnet the Hors°. Generally speaking it may be true, as the president of the National Education Association declares, that horses receive more attention than children; but there are particular instances where the odds are grievously against the horse. During the _,ast week twenty-tnree horses have suffered sunstrokes on the streets of Atlanta, simply because their owners or drivers failed to take a few easy and inexpensive precautions for the poor ani mal’s protection. 5 A horse is as much entitled to a bonnet on a blis tering summer’s day as a woman is entitled to a new hat on Easter 'orning. The man who wantonly makes a city horse stand long hours under a cruel sun should himself be made to go bareheaded and by “exposing himself to feel what wretches feel,” learn the first principles of humanity. The new Shakespeare: “Rosalind romps through Twelfth Night.” purposes.—Kansas City Star. War, Indeed. The stark realism of war was never depicted more grimly than in current dispatches from the Balkans. If the reports be half true, the savagery of Bulgarian atrocities exceeds anything the Turks themselves ever did under color of battle. Indeed, it is difficult for the peoples of enlightened nations to conceive that even the bitterest war could be pressed to such inhuman lengths. It is a sharp satire upon the governments and the armies that went forth in a so-called crusade against Turkish barbarism that they should themselves turn butchers, one of the other, after the principles for which they fought had been established. It would seem that after all the thirst for blood, when once acquired, is no less savage in one people than in an other, and that the habit of throat-cutting, once formed, knows no libiit. Despite the veneer of cus tom and circumstance, war is pretty much the same at all times and in all places. The victory of the Bulgarians over Turkey was hailed as a triumph of civilization; and so it might have proved, had not the Balkan States, forgetting their common cause, fallen to slashing one another in a quarrel over territorial spoils. Had they re mained at peace, the rich lands which came under their dominion would have been developed and the peoples who looked to them for government would have been free to utilize their natural resources. Southeastern Europe would have been re-created and would have become an ornament instead of an eyesore to civilization. Then .Happiness her garland threw Around a youthful, loving pair, Whose thoughts were all of roseate hue, Because the world was fresh and fair. The crown of Gladness, rich and'sweet, Was laid on one who, low and long, Sang songs with hope and trust replete, Because the world was brave and strong. But Joy crept down the lane of years. And placed white blossoms on the breast Of one who, past all grief and tears, Lay smiling peacefully—at rest. Twinkling Tales Two amateur burglars were reconnoitering a neigh borhood. One pointed out a prosperous looking house as a likely subject for their efforts. “Nope," said the other. “Tain’t worth while crackin’ that house. I looked through the window, and they’re so durn poor that two ladies actually had to play on one piano.” * * * ^ One evening when a water inspector was going his round, he stopped at one of the mains in a busy street to turn off the water owing to some repairs. He had just put the handle on the tap when a hand was placed on his shoulder by a tipsy gentleman, who said, in a drunken tone: “So I have found you at last, have I? It’s you that’s turning the street round, is it?” REPEATER Political Boss—Want a job, eh? Are you one of the men that voted for Kelly?. Applicant—I'm three av thiml THE INCOME TAX XX.—Tax Dodging and Dodgers. BY FREDERIC J. HASKIN. The man who can frame a tax law that will not be evaded by many people has not been born. This ap-! plies not only to income taxes, but to property taxes as! well. One, of the principal ob jections urged against the in-j come tax is that it would make us a nation of liars and put aj premium upon perjury. One! does not have to go very far to! find that if we regard under valuation as lying and failure to list property as perjury, we are already such a nation and such a premium already has been placed upon perjury. * • • To what an unimaginable ex-! tent tax dodging has been car-| ried on is shown by the records i of the census office. In 1904j the unexempted property in the: United States was valued at a little more than $100,000,000,000, this valuation being given in by the people to the census enu merators. But wher the assessors of taxes went around listing tithables a little later, these same peo ple placed a valuation of less than $39,000,000,000 upon that same property. • * • The worst evasion, of course, comes with personal property, because such a large percentage of that is intangible and can escape assessment. It is so bad, indeed, in many states, i that if an income tax law could make it worse it would be surprising; so bad that one authority declares that few but the ignor ant do not dodge personal property taxes; so bad that an Illinois commission has branded it a school for perjury promoted by law; so bad that in West Vir-j ginia they say people regard the payment of person- 1 alty taxes to be just about as voluntary as a Sunday school contribution. • • • How extensive the dodging of personal property" taxes is may be shown by the figures from many states. The census inquiry of 1904 valued the per-, soaal property of Pennsylvania at $4,882,000,000 and! the tax returns valued it at $1,104,000,000. New York, . according to the census, had personal property valued at $o,500,000,000, and, according to the tax lists it: was worth only $500,000,000. In the United States, ; as a whole the people informed the census enumera-i tors that tueir personal property was worth $4p,000,- 000.000, and. declared to the tax assessor that its fair value was $9,000,000,000. The dodging of taxes is by no means limited to personal property, for in nearly every city and hamlet : and farming district there is a systematic undervalua tion of real estate. Of course, there is no chance of! dodging entirely, since land ownership always and everywhere is recorded. But there are innumerable in-! stancs where real estate has sold for two, three, four and even five Jimes the value at which it was as- 1 sessed. So widespread has become the practice oflun-, dervaluing real estate in the United States that the tax books show an aggregate value of only half as as much as the census records. In other words, the 1 landowners of the country told the census enumera-j tors that their real estate was worth twice as much as they swore to the assessor it was wonth. Property owners are not the only tax dodgers in the United States by any manner of means. Even whole counties very frequently join tacitly in a move ment to beat the state in which they are located out of the revenue that belongs to it. For instance, not long ago the auditor of Virginia announced that of the hundred counties in the state seventy took more money out of the state treasury for their purposes I than they .put in it by tax collections. Some of therm have deliberately, and with forethought, fixed a rafe f of assessing property#«t a fourth, or even a fifth of its real value. This permits them to pay Into the state treasury a very small share of wljat they ought to, and they pronounce it good business policy, since 1 they take, out of the state treasury funds apportioned on population. • • • From this it will -he seen that the evils of ta* dodging are by no means limited to income taxes, and there cannot well be a greater tax upon the national conscience with an income tax than with a personal property tax. With an exemption of income below $4,- 000 it is not probable that more than one man in twenty-five will have to pay an income tax, so that if every man who is liable to it strains his conscience it will be in no wise comparable, in the number of peo ple affected, to false returns that are made in every; state in the union upon personal property. But with a system of stoppage at its source euclt as England has, only a comparatively small percent age of the income taxpayers can dodge it by false re turns. After the Civil war there were less than 300,- 000 taxpayers under the income tax law, when the ex emption was as low as a thousand dollars. Assuming that there would be as many in proportion today who would have incomes of $4,000 the$total number di rectly affected would not be more than 750,000, and of these, the bulk of the incomes (according to the English experience, four-fifths), would have little op portunity for tax dodging. It is probable that a sys tem of stoppage at the source would reach a larger proportion of taxpayers in the United States than in any other country, /including England, since a larger proportion of th© wealth of the United States is cor porate wealth. For instance, the corporation tax re turns show a total corporation capital in the United States of $60,000,000,000, which Is probably more than half of the total wealth of the country as it will be revealed when the census bureau finishes its tabula tions of wealth. In 1904 the total national wealth was placed at $107,000,000,000. * * * In England many methods of evasion are re sorted to, som© legitimate an<i others clearly unlaw ful. Many corporations which are in reality English corporations with branches in other countries assume to be foreign corporations in England. Some corpora tions which do business abroad, in order to save their incomes from that business from being taxed, establish permanent branches abroad and never bring the income home. The English liken this to the policy of Amer ican manufacturers who, in order to get around the tariffs which other countries levy against American goods, build branch factories in the countries where they desire to avoid duties, and do their manufactur ing there rather than to make their products in the United States and ship them into the countries in question. Still another way to dodge their income taxes, re sorted to by English gentlemen, is to turn over shares in corporations to their sons, the income therefrom to serve in lieu of allowances. If the father paid the allowance Itself, he would first have to pay his tax upon the income it represents. But when the son gets the dividends from the stock direct he escapes such a tax. But with all the forms of tax dodging that are resorted to in England in connection with the income tax, it is estimated that only about $650,000,000 of income arises from sources where a careful and persistent checking up is not possible. Penalties fixed by law for dodging income taxes as well as those for dodging other taxes vary ip the sev eral countries that have such taxes. In some cases a falsification of returns by omissions is penalized more severely than failure to make any returns what ever. In some countries the Penalty Is made aft amount double the tax evaded, In outers treble, and *Tn at least one country the person Evading any tax is lia ble for half of the income upon which he dodged the tax. Some countries aim to encourage men who have given false returns to act if any pangs of conscience attack them as a result. This is accomplished by a provision that if any man dodge his tax and voluntar-! ily comes forward at any time thereafter and con fesses his fault and pays the taxes dodged no penalty' shall be imposed and be shall be absolved from cen sure.