Newspaper Page Text
g Thelnheritance Tax
R T A
é By Professor Charles J. Bullock, of
Harvard University.
g O Americans of the last generation the inheritance tax
i’ ¥ was a fiscal curiosity, but to-day it is found in not fewer
] 7 than thirty-four states, and must be accepted as an ac
; complished fact of American finance.
. Thée present inleritance taxes employed by the severa]
1 states are levied clearly to raise revenue,
; But it is now proposed to introduce a federal inheri
-3 Gy tance tax to reduce swollen fortunes. The proposal as
sumes that there is in the United States an undue con
centration of wealth and power in a few hands, and it cannot be denied that
many thoughtful men have come to such a conclusion. But if the exis
tence om such a tendency be admitted the inheritance tax is no remedy
therefor,
If excessive fortunes have been made by reckless or dishonest manipu
lation of cerporations, the obvious remedy is to reform corporation laws
and to clevate the standards of business morals, New legislation may be
needed at some points, but relentless enforcement of existing laws against
censpiracy and theft would probably go far to accomplish the desiréd re
sult. Such remedies are simple and old faghioned, but they have a potency
far exceeding all schemes for social regeneration through act of Congress.
If our federal government needs additional revenue, it can at any moment
raige an additional hundred millions by restoring the tax on beer and tobacco
to the figures enforced during the Spanish war, Our state and local govern
ments have no such convenient resources. ’
For financial reasons, therefore, an inheritance tax should be reserved
to the several states. For economlc and social reasons, its function should
be to raise revenue, and not to reform the distribution of wealth.
The Cruel Landlady
She Scorns Women Lodgers and Bars Such
as Take Pupils.
By Lucile Borden, of New York. g
:momo HE Autocrat of the Breakfast Table is as nothing in com
parison with the autoerat who prevents young women from
' living in her rooms. The writer has seen how a Wellesley
College teacher is scorned and flouted. She has been open
i ly ingulted and driven out of the house like a criminal con
©6Bo victed of stealing spoons beecause, forsooth, she ventured
to hint in a delicate way that she took a “few pupils.”
“Indeed, 1T would not have them in the house. Me run
ning to the door bell! No, you can't have the room at any
price.”
‘ It was formerly the custom to fling the little girl babies into the Ganges.
The New .York landlady is the lineal descendant of those heathen mothers.
She advertises for “gentlemen only.” She looks out of the door coyly at the
Zloght of petticoats. She avers that there are no roomsg to be let, though you
1d up the newspaper with her own advertisement in print. After five
days actually counted in pursuit of a room in the 70s and 80s only, the
writer, after pocketing all sorts of insults and abuse, has seitied as tne
attic philosopher under the roof of an imposing residence, where she is re
ceived as the “top floor.” ' ,
‘Only business women are wanted in New York. The rest may retire
to their hillside farms and listen to the wind howling through the branches
in Autumn, It s “seat cat” wheresoever one may ring, until the offender
_becomes apologetic for belng & woman. . ofvT et M
from the dilapiQated window shidde, this fs tfue in more senses than one. I
told the autoerit that I did not smoke, but she was inexorable. The men
wasted the matches, and she would not provide luxuries.
And the landlord? What of him? He is invisible. In only one instance
«tiid he appear. Then he was suave and polished. Hence the conclusion that
the New York landlady is a widow. She reigns triumphant, abusive, vain
of her prowess in ousting unedsirable roomers. What is the resulting neea?
The hotel for women where at moderate pices meals may be had in tae
house, There should be rooms from $4 (o $6 up. At the Martha Washington
the lowest rooms rent for $6, and one is obliged to wait sometimes several
weeks for one of these to be vacant.
o - o *
Ry R M?flz
f The Reserve Force
' (ness
. in Busines
- O o DM 8
By Herbert J. Hapgood.
QR perte L
HE successful general never puts his entire force into the
fleld, He always has strength in reserve to meet' an emer-
T geney. In the battle for business success the wise employ
er does likewise, and he has growing up in his establish
el ment at all times a force of young men who can step into
' places that may become vacant through death, sickness,
| ‘ the inroads of competitors or failure to “make good.”
e s The human part of a business machine is an uncertain
quantity, Just when you least expect it, a man on whom
you have b*)n counting for important results and who has hitherto shown
himself capable of securing them suddenly proves lacking and has to be
replaced. How vitally important it is then to have in reserve a force of
men thoroughly trained in your own methods for use when the need arises.
Formetly, employers developed this reserve force from their office boys,
That was in the days when men who began work very young and with
limited education were considered the most capable: and about the highest
form of praise that could be given a man was to call him “self made.”
Men are still “self made” and always will be, whether they finished their
education in the grammar school or took degrees at a university. Education
does not make the man-—it only develops him; but it almost invariably en:
ables the man of native ability to strike the gait more quickly.
Within recent years, employers have come to realize this. Experience
has taught that the best value is found in the young man who enters busi
ness a little later in life, but with better educational training and more
nature judgment, even though they are obliged to pay him four or five
times the salary at which they used to start since boys,
High school and college graduates are the chief source of supsy for
thig reserve force which every progressive firm should be accumulating. 1t
i 8 with men from the colleges, universities and technical schools that this
article will chiefly deal, but the advantages of those with ouly high school
training should not be overlooked. Many of the large city high schools,
in fact, give courses that are almost equal to those of the gmall colleges. The
high school graduate of 1906 often is fully as well educated as his father
who received a college degree in 188¢ or thereabouts,
In some branches of business, high schcol men ure perhaps preferable
to college men. This Is lkely to be true in clerical work, especlally, as the
high scheol graduate is usually a better penman and quicker at figures. On
the other hand, it should be borne in mind that he is almost always Inferior
in judgment, knowledge of human nature and other qualities which a man de
velops as he grows older.
It Was Santa,
“Anybody been in, Jack?" asked the
building inspector.
“Man with white whiskers wanted a
permit to go down chimneys.”
. “Well, well! 1 hope you didn't
charge him anything for it—Louis
ville Courier-Journal,
A Plain Baby,
“Johnnie,” said teacier, “I under
stand you have a new baby up at
your house. What is it, a boy or a
Rirl?”
“Neither,” sald Johnnie promptly,
“it's just & plain baby!"—Washington
Star.
SOMETIMES, ‘**t
4cwoss the fields of long” ago (40’
Fe 'rometimes comes to me, « =
A httle lad with face aglow= s
The lad 1 usel to be. e
A 7 yet ha smiles o w.stfully, “‘al
Cnes he hos erept withine 5
I wyonder he sl hopes to see i
he man ) might have heen!
—Yhomas 8. Jonez, Jr., in Ainslea’s,’
et s e T R s
% b T
HHTHUSIASM
.'F r s ’ o
YOR SCIENCE
Uy By MAX ADELER. Uy
Liveryucdy has observed how ank
asronaut, who goes frelicking around:
in the air in what he cizims to bathe
cauge of sciencs, seems to regard the
mest appalling accidents to himself,
end the most fearful destruction of
other people's nronerty, with the!
same kind of delight that an ordi
nary mean would feel when he has a
fortune left to him. Professor Smart
is that kind of an aerial navigator,
and he was telling me the other day
of a deligintful voyage he took a short
time ago in his balloon. He gaid;
We went up from Easton—Stone
man, Bob Tarr and myself—and it
was the most magnificent trip I ever
took. - Perfectly splendid! We got
her “full about 12 o'clock, and the
crowd held her down until we were
ready, and then I gave the word, and
they let go, and we went a-booming
into the air. One man got caught in
a twist of the rope as she gave her
first spurt upward, and it Just
slammed him up against a fence as if
he’d been shot out of a howitzer.
Smashed in three or four of his ribs,
I belieye, and cracked his leg. But
we went up just beautiful about 1500
feet, and while we were looking at
the lovely scenery we ran into a cloud
and I told Bob to throw over some
ballast. FHe heaved out a couple of
sandbags, and one of them accident
ally fell on Major Dick’s hired girl,
who was hanging clothes in the gar
den, and the other went gock into hig
chimney and choked her up. He was
mad as the mischief about it when we
came down. No enthugiasm for
science. Some men don’t eare a esnt
whether the world prozresses or not,
Well, sir, we shot up about 1000
feet more, and then Stoneman
dropped the lunchbasket overboard
Ly accident, and we wens up about
four miles. Stoneman got blue in the
face, Bob fainted, and I came near
being asphyxiated mygelf. A mligte
more and we'd all ‘2’ been dead men,
but I gave the valve a jerk, and ve
came down a-whooping. When the
boys came to Bob said he was sick
and wanted to get out, and as e
were only a little ways above grotnd
I threw out my grapnel. ’l‘hn;‘?fl-.
ute a bre‘eéze struck her, and she went
bout ninéty miles an hour oversome
s arden s set
and pretty soon got it tangled in tae
weathercock on the Baptist Church
steeple. I cut the rope and left it
there, and I understood afterward
the deacons sued the owner because
he wounldn't come and take it down.
Raised an awful fuss, and sent the
sheriff after me. Trying to make
ecientific investigation seems like a
crime, and me working like a horse
all the time to unfold the phenomena
of nature! llf they 'a’ loved knowl
edge more than ignorance, they
wouldn’t 'a’ cared if I'd ripped their
old steeple off and rammeqd her down
like an ectinguisher on top of some
factory chimney.
So when we deposited the grape
arbor we went up again a-kiting, and
Bob got sicker, and said he must get
out, and I rigged up another grapne}
and threw it out. We were just over
a farm near the river, and, as the
wind was high, the grapnel tore
through two fences and broke them.
up, snatched the roof off the barn,
ran against a sheep and ripped it in
half, and then, as nothing would hold
her, wo swooped into the woods,
where we ran plump agalnst a tree.
The branches skinned Stoneman's
face, nearly put out my left eye, and
kocked four teeth out of Bob's mouth.
It was the most exciting voyage 1
ever took in my life, and T was just
beginning to take an interest in it—
Just getting warmed up and prepar-
Ing to take meteorological observa
tions, but Bob was so very ansious to
quit that I didn’t like to refuse, al
though I hated to give up and aban
don my scientific investigations.
So I threw out my coat and boots,
and made the other fellows do the
same, and we rosge above the trees,
and sailed along splendidly until we
siruck the river, when she suddenly
dodged down, and the edge of the car
caught in the water, and the wind
took her, and we went scudding along
like lightning, nearly drowned,
Stoneman was washed overboard,
however, and that lighiened her so
she went up again, and 1 was for
staying up, but Bob said he'd die if
he didn’t get out soon, and, besides,
he thought we ought to look after
Gtoneman. But ! sald Stoneman was
probably drowned anyhow, so there
Was no use in sacrificing our experi
ments for him, and I told Bob a man
of his intelligence ought to he willing
to pat up with something for the sake
of science. And Bob said, as tfi
him, science be hanged; it I didn't
let him out he'd jump out. He was
sick, you know. The man was not
himself or he'd never 'a’ talked that
way about a voyage that was so full
of interest, and that was likely to re
veal so many of the secrets of natupe,
But, to oblige him, I at last got her
down on. the other side of the river,
and a farmer came up and held on to
tho rope. »
While we were talking to him, 1
was just tellifg him that, as the gas
was coming out of the neck of the
balloon, maybe he'd better put eut
his clgar, when all of a sudden there
was a terrific bang; the gas exploded
and wrapped us in a sheet of flame,
ond the next minute some of the
neigktors picked up me and Bob,
burned the worst kind, Bob was
rozsted nearly to a crisp. Exciting,
wesn't it? And they took him over
t 5 the house, where we found that
tuey had fiched ‘out Stoneman and
vere roliing his body on a barrel to
get the water out of him, When he
0t over it they sent the invalid corps
back to town in a buggy-—Bob groan
ing all the way, and me arguing with
kim to show that science requires her
votaries to give up a little of their
personal comfort for the benefit it
dces the race, and Stoneman eaying
be wished he was well enough to go
out and bang the inventor of balloons
with a shotgun.
But I enjoyed the trip more than I
expected. So many exciting surprises,
you know. As soon as we got home a
contable came and arrested me for
ciaucking that ignorant opponent of
scientific inquiry up against the fence
aud wrecking him. And when T was
let off on bail I began to build a new
balloon. She’s done now, and I'm
going to make an ascension on Thurs
day. Won’t you go up with me?
The day's going to come when every
body will travel that way. It’s the
'most exhilarating motion in the
world, Come on up and help me
make scientific observations in the
upper easterly current.
I didn’t 2ccept the professor's in
vitation.—New York Weekly.
HNewspapers as Educators
By C. D. PUGSLEY, of Harvard,
Considering how large a propor
tion of the people the modern news
paper reaches, and how effective an
agency it is in disseminating news
and influencing public sentiment on
the igsues of the day, has suggested
to me tbat the newspaper eould be
made one of the foremost educative
foices.
The education of the large pro
portion of our population ends with
the public school, and very few have
the time or mosey to secure the ad
vantages of a bhigher education,
The newspaper, I believe, could
eagily organize an education depart
ment with connected articles of say
a column daily, in series, on eco
nomics, social ethics, Dbiology, as
tronomy and other subjects.
The opportunity for a liberal edu
cation would thus be given to every
reader of the newspaner, and instead
of the small minority who now at
tain a higher education at our col
leges the largs majority of the peo
ple would be highly educatsd.”
Here lies a great mission for the
newspaper in giving to the whole
people the benefits of higher educa
tion and broad culture and the en
richment of their lives which jt
u R
- It has been said that few people,
including many university men them
selves, have any definite idea of the
meaning of the gowns worn by col
legiate students. -
In America, university gowns ex
hibit much variety, there being a
great difference in the various insti
tutions; but all over the country—in
faet, all over the English-speaking
world—certain distinctions hold.
~ The ordinary bachelor’'s gown, the
first the student owns, is of un
adorned black with pointed sieeves,
and is ordinarily made of serge or
other simple black fabric. The
master's gown is like the student's
inasmuch as it is plain black; but
the sleeves are cut differently, being
long pendants shaped not unlike fish
tails, and hanging from the elbows
nearly to the 'bottom of the gown.
‘The master's gown may be made ‘of
silk, as may also the bachelor’s gown
if it is worn by a man of long acade
mic standing who has happened to
receive no higher degree; but the
ordinary university man has no de
sire to clad himself in silk.
Most doctors’ gowns, especially in
England "and Scotland, have hoods
that give them certain distinctions
and differentiate, by differences of
color, the doctorates. — Harper's
we,k‘y. 3Mz -
{ ‘;Jw:“m_- i’,:?:';
L Thig Plano is 8 e YT
~ The aetivity of piano manufactur
ers does not end with pianists, al
though naturally the greatest part of
thelr energy and money is spent on
;the!:).'-v They often subsidize tours
of orchestras, of violinists, of ’cel
il‘l’su’. of conducting-comnrsers and
composing-conductors, ams few sing
’erl of prominence start on a concert
tour without the omfortable knowl
edge that e snug sum is to come from
the makers of the piano which is to
be used in the concerts. Violinists
especlally are notorionsly a ‘‘poor
‘business proposition.” Very few of
’}bom, however picturesque in appear
‘ance. make money for those that
back théir tours, and an esplanation
of their personal prosperity 1s very
often found in the “underline” on
the program of the concerts where
they appear, to the effect that “The
plano 1s a such and such,” even when
}no plano appears on the stage. And
€0 R Is with other instrumentalists,
'-—-Wm. E. Walter, {n the Atlantie,
e —————— S e— .
| What Counld It Have Been?
- A little four-year-old girl was en
[joylu her first visit in the country;
and, while playing near a brook,
made the acquaintance of a spegjmen
of the fauna of the reglon which she
could not name, After carefully ob
serving it for some time, she ran
into the house, exclaiming: “O grand
ma, I saw something so funny down
there! It put its hands and its feet
in its pockets and swallowed its head,
What is it?"—Harper's Magasite.
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A NEW AUTOMOBILE BOAT.
BY JACQUES BOYER.
A French inventor, J. Ravaillier,
has devised a self-propelling vehicie
which can navigate the water like
an ordinary motor boat and also
travel overland iike an automobile.
The ofiicial tests of the boat, recent-
Iy made in the presence of M. Barth
ou, the Minister of Public Works,
and other distinguished persons, were
crowned with complete success. To
tourists who make use of this am
phibious vehicle canals, rivers and
lakes will present no serious difficul
tieg, as they can ba crossed with ease
end comfort wherever moderately
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artificial, can be found for entering
and leaving the water.
The hull of the boat, which is
made of steel plates riveted to steel
TINg of T-shruped section, 18 mounted
by means of springs on axles and
ww2els of pressed steel. The axles
pass through water-tight tubes which
traverse the hull. This part of the
construction, which is very cleverly
designed, is the invention of M. Gus
tave Pitre, the naval architect of the
Maisons Laffitte.
The motor (constructed by CGon
tallier, of Vincennes) is placed, near
the bow. It drives, by means of a
clutch of the disk type, two distinct
systems of mechanism: 1. A varia
ble speed shaft transmits the power
to the rear or driving wheels by
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e TOMO
. 5 AU
THE ¢
means of chains and pinions, the ar
bors of which pass through stufiing
boxes. Three forward speeds and
one backward speed are provided.
Coupling, retarding and speed
changing levers, a differential brake
worked by a pedal, and a brake lever
acting on the rear wheels complete
the mechanism of propulsion on land.
Steering is effected, as in an ordinary
automobile, by a wheel connected
with the front axle, the shaft of the
wheel passing through a stuffing box.
2. The variable speed driving shaft,
prolonged backward beyond the rear
axle, may be connected, by means of
& cluteh, with a screw propeller at
the stern of the boat, the connection
being made by moving a lever placed
at the left hand of the driver of the
vehicle. The rudder and the front
axle are turned by the same steering
wheel, ;
The eapstan, which i 3 seen at the
bow of the boat, is turned by a tan
gent screw which is driven by the
motor, by means of a wheel and belt
and connected and disconnected by a
loose wheel, or idler.
The driving wheels, the propeller,
and the capstan can be operated sep
arately or simultaneously.
i l . ‘ k
B —— :
ol aem
\ E Al i > {
- |'lM|.;|_~...________».';~:_ =y _{ \
— _‘
\\_ @ L I—A@
DIAQRAH §HOW!NG !!CHANIE}! 0_? THE AUTOMOBILE BOAT.
| The speed of the vehicle, as deter
' mined by numercus trials, is thirfyf'
five kilometers (twenty-one apd|
ithree—qnarter miles) per hour g
‘land, and nine kilometers (5.6 milgg) |
per hour in the water. ~ i
The boat enters and leaves er
water without any preparation er.
!change, ercept in mechanical connfe
tions. When afloat its stability §s
!Derfect, as is shown by one of e
|illustrations. It leaves the mtexizd :
‘climbs the bank under the impu n
of its driving wheels if the grougid
I 3 reasonably firm and the grade igss
than fifteen per eent. If the bagk
; is staeper or softer, a rope is fastenéd |
to a stake driven into the grousd,
:and the boat is hauled up by the
capstan,
The equipment of the boat is cufix
pleted by a pump for bailing, an gh
chor, a buoy and a pair of oars apd
‘movable rowlocks for use in case of
accldent to the motor while afioat. ¢
° The Ravaillier automobile bgt
ceems destined to render valuahle
services to tourists. The best proof
of the practical value of this invep
tion is the fact that it has been %
chased, together with all its patergs,
by an American.——Scientific Ameri
can.
| sSheer Waste of Money.
i At the Metropolitan Club, of Wash
ington, Justice Harlan. had infyo
‘duced to him a well known New ng
business man. With the appargnt
purpose of impressing those about
him, the New Yorker remarked th@.t
bis income exceeded SIOO,OOO. “And
I simply have to make that amoung,”
he added. “Why, it costs me eighty
thousand a year to live!” '
“Dear me,” said Justice Har&u.
blandly. “Really that's too mugh!
I wouldn't pay it—it isn't worth it!”
—~—Demoecratic Telegram,
The Missing Surname.
A player for many years aszoclated
with the late Rlchard Mansfield pe
lates that one day in Philadelphia,
as he was standing by a huge poskr
in front of the theatre, a poster %
represented Mansfield in the cha
tet of Henry V., a man who was
strolling by stopped to gaze at the
bill. * Finally, with a snort of -
gust, he muttered as he turned to gp:
“ ‘Henry V.—' what?"—Harper's
Weekly.
The Natlonal Druggist scoffs at
Dr. Wiley's proposed investigation of
soda fountain drinks. It does rnbt
believe as he does that any of the
beverages contain chloral hydrate,
opium or cocaine.
