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“Bayer Cross” On Genuine Aspirin Safe, proper directions in each “Bayer” package _i zWx r The “Bayer Cross” stamped on tablets means you are getting true “Bayer Tablets of Aspirin” proved safe by millions of people—the genuine Aspirin prescribed by phy sicians for over eighteen years. In every handy “Bayer” package are proper directions for Colds, Headache, Toothache, Earache, Neuralgia. Rheumatism, Lumbago, Sciatica, Neuritis and for Pain gen erally. Tin boxes of 12 tablets, cost only a few cents. Druggists also sell larger “Bayer” packages. Aspirin is the trade mark of Bayer Manu facture of Monoaceticacidester of Salicylicacid.—( Advt.) Back-aches, Run-Down, Weak, Nervous Atlanta. Ga.: —"I suffered for a i . time from feminine weakness which caused me to become all run down, weak and nervous, and I suf fered with back aches and pains in my side. I was just as miserable as one could ever think of being ' when I began tak ing Dr. Pierce’s Favorite Prescrip tion and it soon A z AT r built me up in health and strength and I felt so much improved in ev ery way. ‘Favorite Prescription’ is the best woman’s medicine I have ever taken and I expect to continue to praise it as long as I live.” — MRS. ALICE MILAM, 67 Savannah St. Nerves Shattered Augusta, Ga.:—“Dr. Pierce’s Fa vorite Prescription restored me to perfect health when I had become a complete nervous wreck. I was suf fering with backaches, caused by my kidneys becoming congested, and my nerves were completely shattered. I was not able to do a,ny work, I wat so weak. I could not sleep, I was so nervous, and my appetite was very poor. I was just a wreck when my mother gave me the ’Favorite Pre scription’ and when I had taken about five bottles I was well «and strong.”—MßS. N. L. GOODWIN. 1731 Walker St. Hemorrhages and Nervousness Macon, Ga.-s-”At the turn of life I be en me terribly weak, very nervous and run down; One of my neighbors in Alabama had been cured of a serious ailment in Dr. Pierce’s Institution in Buffalo, and 1 had always heard Dr. Pierce’s medicines spoken <f so highly that I just made up my minds io try ’Favorite Prescription.’ Two bottles" of this medicine brought me thru the crit-' ii-al time in splendid health and cured me of the hemorrhages am. nervousness. I hon estly do belie.ve Dr. Pierce's Favorite Fre ts ription to be the very best medicine a woman can take to help her thru this crit i.period of life.”—MßS. JENNIE C. PADGETT. 1783 Third St. Elegant Thin Model year Watch Foe ashcrttia* only »« will send this electa: thin model 16 size open fWee.sorew back and bezel, gold filled case, fitted with a genuine Bneehl 7 Ruby Jewel white enamel dial finely tetted movement A RELIABLE TIMEKE>PER, GUARANTEED 21 YEAR 3. POST ■*!. r ! SET I C a receipt of |I.OO to guarantee when !t arrivea at your post office It ■ will be promptly accepted, we will Bend this handsome watch C. U. D. •7.50 for the balance by parcel post. Satisfaction guaranteed or your j money back—Give your full post office address,sreet or btx number. . •••ten Jewelry Co. 39 W. loams Si. Depß Chicago,lll. I Bras YES! These two pair ,'5-x of beautiful Nottingham r F O U. £*?■' (Ttl Lace Curtains will be * r ? |ifa Fa ffF»l yours just for telling out!.'t TtW|R£qi°n« fMnout rosebud >1 IS? “Js4 SALVE at 25cU. a box. fil DTAJ Rtgj JgSGa, Recommended for this - IVfefSS. At? *y years for burns, tetter, ri’J 'A-?.. ’LNr-V VWVVWitfy , 1 wlai pi | M , catarrh. -C- j corns, bunions, etc. Everybody knows it. everybody buys. We also give watches, jewelry, books, Bibles, toys, etc. for s-Hing salve. Ask today for eight boxes on credit; we trust you uulil sold. Big premium catalogue sent free with salve. ROSEBUD PERFUME CO Box 253 Woodsboro. Ml C„-,- beSHiatne and address (or 18 ■HGUW beaetiful Good Luck Piaurtt 1 ■VMcltea as* Scenes. in colors. The? I Be u ( Or :5c 80d 2Qc like lemonade WB* at a circus. When sold, send us art, tI.TS and keep balance, or (elect prem- WWWWero ram from oor large list <».»,(. YANKEE STUDIO.D«H.IIS WGtyWi 29S4W.UM»t.,S«a.e,CMns» |sqv&n’ .jjMr-vBI ikWMHgWH Now made Soft, Smootk and Straight B by using QUEEN HAIR DRESSING This Is what all refined colored people are now using. Send 25 cents for a large box. It will take out tbs KINKS and add refinement to your looks. QUEEN gives Strength, Vitality and Beauty to your hair Writs to Nowbra Mff. Ca., Atlaata, Ca. We win pay you BfG MOSBT to tell your friends shout QUEEN and distribute advertising pamphlets. Write for •»•!••! aeaey xashlraS OfiOT. j&a $25 to S4O a Week Spare Time Big Money Be Vour Own Bose Taits* •»rd*r* for vur guarAnfood mad*- 'O-meß- VjW nr*, men a (-inlhru from %' large book of BWiatlnc *»**•• No s-xtrw c h urger for foil, <*•"* ,A ” w** r fane* porke-t flat- etr -tall frr* W«pa. »xpre*« (N *s DyjßHk asr* Your profits ar* 1 clwas w». <tr. *ante-r "JWW Ma fit and «atiafartinn u, even ruibmrr • ; Wl'.-r.l? 'UmI or «*» ■"ill tw*' ssfs-ot»< c»nw penny of y«»uf AM W!"sj '*JSI money You take nv ria* *e back you up fWT W NO EXPERIENCE NEEDED. WE TRAIN YOU AB We will furmsh •**«*»vfhing frt* and w/If / 1 tram yon »n ’ak** «»rd»*rw and make bta carb Va .Ji uB profit" no mattM •"hat you have beri- doing before Ou» bta comv’*»* FREE outfit eon E’JhhS.NB tame <ull «lse i*al rw»lh nmp>*s. f««h toms rape’in* order blank n etatlnn«-• v tti everrthinw vorr.r.letc •r.G’f" , ti««ro u'hnr I Ban eno exactly *»'• »o rake ne but order »•’ d MAKE SSO 00 A WEEK EASY FW <■ W ■ fiCND *»O CASH The mmniere money-nakinff £® Wfw’l outfit and »n*rr«3cti«»ns» «»- tours aban’'iteiv CV pay WB f rt * Thia s» yon* bi« chance Coata vow r »,-< nothin* brinra voo ceih-makea *ou Inde- E—r pendent. Write today F*on r delay Simply r areas <ay. * Send me bijr free outfit ' It means easy money for you. Write Quick Great Western Tailoring Co DgPT |OS CHICAGO. I lwi». I ■ MERVOUS DISORDERS BjLjfeflF* If you suffer with Epilepsy, Spasms or Nervous Disorders, I no matter how bad, write to-day for a large I bottle of W. H. Peeke's Treatment, ABSO- I LUTELY FREE. | W, H. P—kw, 9,C«Ur SL, New York. THE ATLANTA TRI-WEEKLY JOURNAL Income Tax Refund Under Supreme Court’s Decision . May Total Billion Dollars (The Atlanta Journal News Bureau) 623 Riggs Building, BY THEODORE TILLER WASHINGTON, March 9.—Follow ing its 5 to 4 decision that the Steel trust was, so to speak, a “good trust,” the supreme Court in another 5 to 4 opinion now holds taht stock divi dends cannot be taxed under the in come tax amendment. The decision rather staggered the treasury department and members of congress who passed the income tax bill. It must result in the refund by the treasury of many milliotis of dol lars collected on stock dividends. Nobody here has yet been able to say how much money must be returned, but in congress the belief is that the decision means there will have to be additional revenue legislation. Not only must there be large refunds, but it is pointed out the corporations are now free to issue stock dividends to stockholders and reduce the amount of future taxes paid. Representative Cordell Hull, income tax expert of the house and chief author of the law, fears that a billion dollars’ worth of stock dividends may be issued within the next few days as corporations make out their tax returns. The decision of the highest cdurt has dealt a hard blow to the tax ation power of the federal govern ment. Senator Simmons, ranking Democrat of the finance committee, and Senator Hoke Smith, who was a member of the committee when the war revenue act was passed, agreed today that the court’s decision was of sweeping effect and might force additional tax legislation. Had Questional Validity It was recalled, however, that Sen ator Smith expressed the opinion when the law was passed that it would be unconstitutional to levy Give Stomach What it Needs The Alkaline Effect of Stuart’s Dyspepsia Tablets Usually Cor rects the Stomach Faults that Provoke Attacks of Indi gestion or Dyspepsia. To sit back after a good meal and know there is not going to be sour risings, gas, drowsiness and discom fort is the logical result of using Stuart’s Dyspepsia Tablets immedi ately after eating. Most people be liev.e- they can trace each attack of indigestion to the something they ate ‘find can still “taste.” And it sur prises them, invariably, to note how quickly relief comes after using one or two of these tablets. Whether it is highly seasoned food, rich pastry, the heavy, hearty foods or some one particular offender the relief comes just the same. Those who are sus ceptible to attacks of indigestion or dyspepsia should try Stuart’s Dys pepsia Tablets as they supply the stomach with an alkaline effect just as it does naturally when it is work ing in a perfectly healthy condition. Stuart’s Dyspepsia Tablets are so widely known and used that you can get them in any drug store in the United States and Canada at 50 cents a box. — (Advt.) Just Send Us Your lame and Address You promise spend nothing, risk nothing, put yourself under no obligation of any kind. We win gladly send you the most fc 1 J '”"' beautiful assortment of cloth sam- P® pies, the finest style book ever pub- ferawNN lished and the lowest prices on earth guaranteed tailoring B?' 'i^ 1 Your Own Suit FREE. h*dMiK I o reai genuine high class guar . anteed made to measure suit, a beauty in every respect, and far ahead us ordinary tailoring All we *S/<Jjwg|g *5 ask vou to do is wear and show ■» vour sun to friends and neighbors advertise Our handsome tailoring -.'ifKj? lake <he orders that come vour way y : and make $lO a day f y* SIO.OO a DAY. SIOOO a day is dead easy Many ? , make more One man made $125 00 last month f'red Jones Columbus y ; ?g|SW|£aßßg ■ ' WaW Ga made $63 25 the first day 18.000 : ggg ISMt others make big money No experj : wfflm BSi ence needed, no money needed Wi >; *• wag SOW ~' WW ffilW- ■ " teach you how and furnish every .figß MMy thing free Vour own suit and our «’» WK* A NW' liberal offers get the business aW MMSyWt BWB' ‘ Rvervthing shipped on approval We 7. ' taES oav delivery charges and guarantee ? -A satisfaction No sale unless custo- L. ipsg Wi " , 1w» mer is pleased k- , WRITE US TODAY. a postal wtl+-du Send no money- just your name and address No matter where you live or wna. you do write us a card at once, before you turn this page, before you do another thing Do not delay or you may forget all about it and lose this wonderful opportunity Remember everything free and no obligation on vour oart THE PARAGON TAILORING CO., Dept.s77 Chicago ~ 'YjSSEaBEffiSBiS ■ " / * 1 lEAR muso SB YOUR HOME IREATESI PHONOGRAPH Cl ftnlv ARGAIN EVER OFFERED ©llly Phis is your opportunity to buy direct from the manufacturer a fonderfui $25 Phonograph for $10.98 Plays All Makes of Records, I l A n y Size or Cut Scndsl coupon X 'TfSI Extra loud, clear, sweet-toned sound box, ‘“fctetojr-. silent, powerful spring motor, automatic . ■ SiVi'l 1 regulator, starter and stopper. Cabinet •' < /y/y 7 finished in Colonial mahogany. The metal parts highly nickeled. Will last a I lifetime, and is fully guaranteed in every re- spect. Phonograph will be shipped upon receipt of .$1.00; you pay the balance $0.98 after you get the phonograph. Plays Victor, Columbia, Ed- cut out and mail at once ison and Emerson Records Columbia sales company, 800 Broad St., Dept, 668, Newark, N. J. Send SI.OO today G entlemen: Enclosed find sl. Ship at once one guaranteed phonograph. If sat isfactory, I agree to pay the balance, f» I ■ ■ I $9.98, after I receive the machine. If ■ fhllEmnß*) VOlfiO mA n °t satisfactory, I will return same, and Uulu lllUlu udiuu UU. yo ” will refund “y “Oney- 800 Broad St., Dept. 668, ,aine Newark, N. J. Address ♦ • an income tax on stock dividends. The Georgia senator feared just such a decision as that made Monday and earnestly questioned, the consti tutionality of this particular fea ture of the income tax law. The supreme court holds that issuance of stock dividends is essentially a bookkeeping transaction, that it merely divides income and trans forms it into surplus, and the stock holder actually receives no income or gain in the meaning of the six teenth amendment. Official Washington is much con cerned over this latest edict of the supreme court, as it is realized there, must be new legislation to make up the deficit, or another bond issue may become necessary. But the highest court has acted with great deliberation even if it did not act with unanimity. It has had this case under consideration since last October and for weeks and months the decision which came Monday had been expected. After maturely considering the whole is sue of stock dividends and their value, the court found that “far from being a realization of profits of the stockholders, it tends rather to postpone suclj realization in that the fund represented by the new stock been transferred from sur plus to capital and no longer is available for actual distribution. The Controlling Fact Continuing, the court said: “The essential and controlling fact is that the sockholder has re ceived nothing out of the company s assets for his separate use and benefit; on the contrary, every dol lar on his original investment, to gether with whatever accretions and accumulations that have resulted from the employment of his money and that of the other stockholders in the business of the company still remains the property of the com pany and subject to business risks which may arise and which may re sult' in wiping out the entire in vestment. Having regard for the truth of the matter, to substance and not form, he has received nothing that answers the definition of in come in the meaning of the six teenth amendment.” This is the view of ttfe majority of the court and, therefore, is t';e law. But a powerful minority dis sented, holding that'stock dividends are as much income as cash divi de,w.;- :ii»crar as the tax.a..’ >ower of tiie government is concerned. Xvh'cb, of course, is the same convic tion which guided congress when body levied upon stock divi dends m the .ncome tax law of 1916. The Minority View For example, here is an extract from the minority opinion written by Associate Justice Brandies, showing how wide apart the two ele ments of the court are upon thite question: “If stock dividends repre senting’ profits are held exempt from taxation under the sixteenth amend ment, the owners of the most suc cessful businesses in America, as the facts in case illustrated, will be able to escape taxation on a large part of whht is their actual income. So far as their profits are represented by stock i-eceived as dividends they will pay these taxes not upon their income but only upon the income of their income.” Members of the ways and means Should Your Shoes Ha ve a Dose Os Epsom S alts in Rainy Weather? What are the effects of Epsom salts and glucose on the wearing quality of the high-priced shoes on _____ your feet? What portion of the cow- hide is toughest and most durable for shoe leather? These questions doubtless prove unanswerable! Not so—the National Bureau of Standards has devised a machine es peclally adapated for solving knotty problems relating to sole leather. The laboratory equipment, as fer*- with described in picture, is termed a “leather-wearing machine.” For example, comparative tests have been made between hemlock leather without the addition of glu cose and salts, and hemlock with the addition of 10 per cent of these ma terials with a longtime, oak-tanned leather. The hemldck product was developed from dry hides. The amount of water soluble materials in the two hemlock leathers varied about 11 per cent, due to the differ ence in glucose and salts present in each of the leathers. Such informa tion will disclose the relative dura bility of low and high water-soluble leathers. Comparative tests are in progress to determine the durability of vege table and mineral tannages: (1) Oak, as compared with chorme tan- committee who must deal with the difficult problem now presented, first of providing for the deficit created by the refund and next by tapping sources of future taxation to raise money in place of that lost to the government as a result of the deci sion Monday, take substantially the same view of the question as does Justice Brandies. The Situation Now r Representative Cordell Hull, au thor of the income tax law of 1916 and the pre-eminen/ authority in congress upon taxation, gummed up the situation about as fellows: 1. Congress cannot tax sockhold ers with respect to undivided prof its in a corporation. 2. Groups of individuals can here after form artificial entities and screen themselves against the pay ment of their just share of taxes. 3. Individuals can avoid taxation of the super-tax by holding the stock dividend and living upon the increas ing value of It without ever selling it. 4. In war times, congress cannot find sources of revenue such as a super-income tax, because stockhold ers of war-profit making and other corporations can successfully shield themselves.. 5. The court' decis'on goes a olng way toward preventing equality in the application of the income tax law to all classes of tax payers.<• These opinions are held generally by members of the house and senate, but there is no other resource open to them except to initiate a further amendent to the constitution permit- ' ting the taxation of sock dividends. | Some discussion of such an amend- i rnent was heard at the capitol today, j but it was in no sense concrete. It is recalled that when the origi nal income tax law was declared un- ! constitutional in 1893, it was killed ; by a divided court. Five justices j stood against the law of that time I and four for it. Monday five jus- i tices stood against the tax on stock dividends and four for it. It was I after the decision of 1893 that the ! movement began for an amendment | to the constitution which resulted more than twenty years later in the raification of the sixteenth amend ment. May Save to Refund Billion Immediately upon being informed of the ruling of the supreme court, the treasury department began to cal culate upon the loss of revenue which would be sustained in the future and upon the amount of money which would have to be refunded.. Treasury officials confessed, howe'ver, that they were totally unable to determine even approximately how much money had been illegally collected. They agreed that the amount would run into the hundreds of millions of dol lars in all likelihood and might even approach a billion, since all collec tions made from stock dividends since 1916 are subject to refund. The original enactment on this subject was in that year. The pro vision was re-enacted in 1917, again in the war revenue act of the same year, and a fourth time in the final revenue bill of congress. The sec tion was not attacked in the courts at the time of its original enforce ment. Not until the war was over did the plaintiffs in the present case press the issue for a final decision. But the effect of the decree is re troactive to 1916. During the past four years tens of thousands of persons have paid income taxes upon stock dividends, and much of this, if not most if it, is represented in the super taxes. For that reason the treasury depart ment has no specific classification of the amount of money it has re ceived from this source. The amount of money involved cannot be de termined, therefore, until all the claims for refund have been made and have been settled. It will be months, if not years, treasury of ficials said today, before all the claims will be listed, paid and the total outlay arrived at. How to Get Refund The machinery for the refunding of the illegally collected tax is even now in motion. A separate bureau in the treasury department has been established for handling such claims. All that a claimant needs to do, it was explained today, is to file his papers showing how much tax he has paid on stock dividends, citing all the facts. This may be submitted through any collector of internal revenue or direct to the commission in Washington, who will put it through the mill,- and, if verified, the money involved will be refunded. Tax May Be Avoided In view of the assertion of con gressional leaders that the opinion of the supreme court would result in a great number of corporations declaring stock dividends instead of cash dividends upon surplus in their treasuries, treasury officials were asked today if this would be possible with respect to profits earned dur ing the calendar or fiscal year, 1919. It is the informal conclusion of the treasury officials that corpora tions which have not yet filed their income tax returns may dispose of their surplus earnings in any way that they see fit. If a given com pany, for example, wishes to use TESTING SHOE LEATHER nage, from different hides; (2) Oak, as compared with chrome, tanned from the same hide, and (3) oak, as compared with alum-tanned leather from different hides. Service tests are being undertaken to ascertain the effect of light and heavy rolling on the durability of leather from the same hides. Experiments at Camp Meade, Md., with army shoes were made to re flect the comparative resistance to water of chrome-tanned and bark tanned upper leather, the results fa voring chrome-retanned leather as a superior water resistant. However, laboratory tests indicated that when properly stuffed chrome-tanned and bark-tanned upper leathers are equal ly resistant to water. The resistance seemed to be dependent upon the stuffing content. Hair-Cutting Parson Keeps Flock in Trim MIDDLETOWN, Conn. Re v. George B. Gilbert, an Episcopal mis sionary who visits out of the way districts down the county in an au tomobile, has taken to cutting hair along with preaching the gospel. But the parson-tonsorialist is no mercenary hair chopper. 'When his auto is heard chugging-past one of the country school houses the teach er hurries to the dooi- to “fb.g” him, so to speak. Thereupon he comes in and cuts the children’s hair without charge. He says that it is just as important to sheer the locks of his flock as it is to temper the wind to the back of the shorn lamb, and they look at lot handsomer after the’ job. Girl’s Kindness Wins Legacy of $ 100,000 BANGOR, Me. —Because of her kindness to a man whose sight was failing. Miss Frances Wood, of Bar Harbor, has fallen into a fortune es timated at SIOO,OOO. She was gradu ated in 1917 from the University of Maine and went to Oak Bluffs, Mar tha’s Vineyard, to teach. She met AValter P. Phillips, inventor of the telegraph code. He was partly blind. She aided him in his newspaper cor respondence. Later she became his confidential secretary. She contin ued in that position until he died. January 31. Now she has been in formed her employer has made her sole legatee in his will. Fifth Pair of Twins in Ten Years for Judge JERSEY CITY, N. J.—Judge Do herty, of the court of common pleas, was just leaving the bench for his home when he was informed that he was the father of twins. “My, fine,” he said, smilingly. “That’s the fifth time, you know.” Mrs. Doherty had given birth to twins for the fifth time in ten years. Two of the twins died, but the others are alive. The new comers are a boy and a girl. Old Man Forced to Sleep In Hen Coop, Is Charge MARYSVILLE, Cal. —Fearing that Isis nephew would'-drive him into the street and he would eventually become a public charge and die to be buried in a pauper’s grave is the reason given by Manual G. George, sheepherder, for filing suit in Judge Eugene P. McDaniel’s court to com pel Manual E. George to return SSOO which the old man transferred to *be younger man’s account in a lo cal bank on promise that the latter would care for him. The complaint recites that he is 68 years of age and that when he went to live with his nephew the latter’s wife and children abused him and he was compelled to sleep in a filthy chicken coop, although in ill health. its 1919 surplus to increase its cap italization instead of paying that surplus out in cash to shareholders as it might have been inclined to do, that company is at liberty to take advantage of the court's ruling ti avoid the income tax which its stockholders would have to pay on such cash dividends. As explained by officials today, the treasury is not concerned in the disposition which a corporation may make of its surplus earnings. It is only after those earnings are paid to the stockholders that they become taxable. Now they only be come taxable if paid in cash. Prior to today the government collected upon them even when paid out in stock. « Don’t miss this big chance to get Sugar at only 4%c per pound. Buy ALL your groceries st Big 4’a amazing bargain prices and lower your living coat. Send only $1.99 for the combination offer of high grade groceries shown below—regular value s3.l9—a cash saving of $1.20, or ' nV vWMßsKaearly one-half I Every item guaranteed absolutely pure, fresh, standard, ”,hWHßAhighest grade—exactly the same as you have been paying double for. Teaspoon |ig»> ||h||h|h|||||||| B|||l|l |l H "iz BEAUTIFUL WILD ROSE DESIGN ihiiiHlhiyi 111 As an extra inducement to you to give us a trial Our low prices 2 fl _ *^”lJlJn*nuifL n LJi order at once, we will send you absolutely free Indicate what you can now i ■■■■mbiiiiiiiii' jke heavy silver-plated teaspoon illustrated here, save on all your groceries, a full line of which „ is listed in our Wholesale Catalog—The Big Trial Order No, 9 Catalog Bargains ’ your first order you get a free copy of our big wholesale order. Send this coupon NOW —TODAY. 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Ext. .65 .49 Ditch y oar trial order at once and get our wholesale I al ®? your heavy silver-plated Teaspoon FREE, Vi nnimn Pnro ~ 17 12 "“S” grocery catalog in which you will find many of | and a copy of your wholesale Grocery Cat- i M Uf L- ~ ok *l7 the most startling grocery bargains ever offered. alog, also free. It is uneeretood that if lam 1 bottle Machine 0i125 .17 We are one of the leading Wholeca’a I not satisfied, I may return the goods at your 1 package BIG 4 Brand Best Tea .50 .35 Grocers in Chicago. I expense and you will retur. my money at once. 1 box Powdered Bluing (Equal to man Bros. Banking Co., or any mercantile institution i about 1 gallon average Bert Sluing) .50 .25 in Chicago, can telFyou about us. 1 Catalog FREE H ■ Wa fi;iornnfp9 yoa absol nte satisfaction or your > Name 1 T . °8 rKEC.. __ __ __ Q _ CTC uUdranlCG money back. In every instance you I lotal get pure, fresh goods of the very highest quality. So I YOU SAVE $1.20 eend the coupon for the trial order today. I Big 4 Grocery Co. Chicago _ • THURSDAY, MARCH 11, 1020. Honest Income Returns Surest Means of Gutting Taxation, Says Lawrence BY DAVID LAWRENCE (Copyright, 1920,, by The Journal.) WASHINGTON, March 6. —Fully two billions of dollars that the con gress of the United States didn’t es timate could be obtained from the tax-paying public may be recovered i in the next eighteen months from i individuals and corporations who i since 1917 have failed to pay, the cor- I rect amounts of their taxes. When it is considered that congress expect ed to raise six billions of dollars from all kinds of taxes annually, two billions is a tidy sum saved. Its collection' is no easy matter, and may take three years to gather together. But if it is recovered, the present generation can expect its tax burdens to be made lighter by just that much. Nobody can be absolutely certain that the government has disposed of his income tax return of 1917 unless he is confident it has been honestly made out. Four millions of persons, it is estimated, file Income tax re turns annually. That means about 12,000,000 returns for 1917. 1918 and 1919. But the government has a way of sifting them so that the big fellows are examined first. Persons with small incomes and relatively small taxes can’t be sure for another year or so that their 1917 tax re turns were audited and filed. But if they made a return that is on its face honestly intentioned, they need not worry. And the experience of one big company within the last fort night tells a story of how far-reach ing and retroactive is the effect of the*income tax on modern business. The government investigators dis covered that the 1917 return of a big corporation was improperly returned, m fact, something like $25,000,000 taxes due the government were not included. The government “had the goods” on the corporation, and the latter paid the sum without protest. But corporations don’t usually have large sums in bank available for emergencies like this. The govern ment demanded within ten days a part payment of $10,000,000. The firm in question went to its bank. The bank wasn’t in a position to make the loan, but stretched a point. /Yet the bank wanted first to be assured that the tax return of the same concern for 1918 was cor rect and that said firm wouldn’t be in hot water over its other income tax returns later on. So the treasury department co-operated t othe ex tent of examining at once the 1918 return. The total amount of taxes for 1917 and 1918 was estimated and a check for $10,000,000 was handed over in part payment. But there have been some tragic cases in which the firms have In the meantime changed hands, the money has been spent or the dividends dis tributed. People who buy out busi- State Democratic Press Uersus Sub-Committee On the Rights of Voters Question of Fair Flan THE CEDARTOWN STANDARD: Whether or not the majority of the Democrats of Georgia want Mr. Hoover as their nominee for presi dent, is a question taht does not concern us as much right now as the one involving fair play in Georgia politics as to whether his name shall be allowed on the ticket in the pri mary on April 20. The state Democratic executive committee recently passed a rule that if a hundred signatures of white Democrats were attached to a peti tion asking an entry into the race tor president, the name of said entrant should be placed upon the ticket. The subcommittee on rules has un dertaken to change this action by specifying “any Democrat qualified for president.” Notwithstanding the fact that Mr. Hoover earnestly supported Mr. Wil son for president, has served as one of his most valued assistants, and urged the election of a Democratic congress to back uij his policies, the subcommittee has undertaken to “apply the yardstick,” and. tele graphed Mr. Hoover to sa» in so many words, “I am a Democrat.” Mr. Hoover —like thousands of men all over the country—is going to look more at principles than party labels this year, and sent a reply in which he thanked his friends for the honor of mentioning him in such a connec tion; stated that he had not been identified with the Democratic party before the war, and that his service during the war was not of a partisan character, and saying: “I have not been able to persuade myself at all that any real public service will be performed by injecting myself into the race for the nomination to the greatest honor at the disposal of the American people. Therefore, aside from any other reason, I do not in tend to file my name.” Thoroughly aroused by the action of the subcommittee, however, the friends of Mr. Hoover insist on plac ing his name on the ticket, feeling certain that if nominated he would undoubtedly accept—just as Mr. Mc- Adoo’s friends insist on placing his name on the ticket, although he has especially requested that it be left off, as he believes in uninstructed delegations this year. Hon. E. S. Ault, of Cedartown, while not a member of the subcom- nesses need to be careful nowadays that the income tax returns of the present owners are absolutely sound and it would not be surprising if modern business made the question of past Income taxes a vital factor in contracts of sale as an insurance against future liability. Banks some day will maintain bureaus in their credit departments to investigate the tax status of their clients. The treasury department has a good deal of discretion about accept ing voluntary payments on taxes not originally returned. But that is true, as a rule, in cases in which there have been technical errors, cases in which subordinates have plainly erred and where collusion with principals could not be proved. Even in these cases, the government collects not merely the taxes but the interest that the government might have had if the money were in its vaults during the period of the delinquency. Os course, there is plenty of room for fraud even among the employes of the government. But a special division of government agents is busy checking up on personnel. And in one conspicuous instance recent ly, a firm which offered a bribe to a government agent discovered thir ty minutes later that the latter had turned in evidence of the attempted bribery to the United States attor ney and prosecutions ensued. The staff of the government, on the whole, is efficient. It is com posed of men who are ambitious to make a record for themselves and to make the most of the experience they can get in the government serv ice so that they can pursue suc cessfully their own vocations of law, accounting, investigation, etc., in later life. Statisticians galore are on the Income tax rolls. They are constantly comparing and auditing returns and classifying them ac cording to districts, trades, busi* nesses, professions and' incomes. They make horizontal nd vertical classifications. Fully 200,000 re turns are being handled by the gov ernment every day.; Some are clos ed up more rapidly than others. The table of just how much was recovered from each trade or busi ness would make interesting read ing but it might convey wrong im pressions about the relative honesty of different occupations and cause no end of trouble. Generally speak ing, there’s a surplus of about two billion dollars in prospect accruing from the years 1917 and 1918 and 1919, the estimate being based upon experience with returns already examined. If the government final ly collects that amount, taxes can be reduced some time within the next five years. The more the tax payers give the government now. however, the less everybody will have to pay later on. Individual honesty never has meant so much collectively as it does today. mlttee, was present at its meeting, and says that no one mentioned any thing about the phrase, “a Democrat qualified for president - ,”, and says:” “In this connection, Mr. H. H£ Dean stated without ' 'Contradfcfrion from any member of the subcommit tee, that this rule would permit Mr. Hoover’s friends to place his name upon the ballot. I made an inquiry at teh time as to whether any dec laration would be required from the man whose name was so proposed, and members of the committee stated that no declaration from any candi date would be required unless he de sired to repudiate the action of those who proposed his name by request ing that his name be not allowed to go on the ticket.” The sobcommittee by Its action has practically put Georgia in the Hoover column, for, as Mr. Ault says: “This is not now a question of the right of Mr. Hoover to have his name placed upon the ticket, but it is a question as to whether :he white Democrats of Georgia shall be al lowed to vote their conviction with out dictation or restriction.” A woman is apt to call a man a flatterer if he says she is handsome; but she gets mad !f be doesn’t. 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