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Show UINTAII BASIN RECORD Hereford Cops the Blue Ribbon Finder-Wave- d ilet Crocheted tuffit Squares Elegant P :om National Topics Interprc ted by William Bruckart' 'Jhmhd about Washington, D, C. National Press Building Summer Influenza. it becomes more different as regards the tax mespainfully apparent that there is no sage. The Evening Star called attention basis upon which Seek New to expect present to regulations of the bureau of inTax Sources returns of federal ternal revenue which prescribed Washington. As taxation to produce sufficient funds to maintain the administrations rate of spending, the President and the Treasury are - peeping into every corner for new sources of money. They have already recommended to congress that the present nuisance taxes be to bring in some five hundred million a year and they are casting their eyes elsewhere for other tax receipts. In addition, and as a part of the general pinch that the Treasury now feels, Mr. Roosevelt has asked congress to revise certain provisions of income tax law to close up loopholes and prevent escape from taxation. The Presidents message to congress on this point was quite bitter and, many observers thought, rather unfair but, nevertheless, he told congress that it was up to the legislative branch to see that there was no tax avoidance. The Presidents message dealt with an alleged moral phase of tax avoidance and that part of his message has provoked much criticism of the Chief Executives attitude. He sought in his statement to the congress to make it appear that many wealthy persons had avoided taxes and that, by so doing, they had sinned. Now, the Presidents view Is entitled to consideration and his charge that there is tax avoidance is correct. Indeed, I believe no one can successfully dispute the charge that there Is tax avoidance of a wholesale character in the United States. But when the matter is placed In the category of a moral issue, it must be examined In a different light. The President did not talk about tax evasion in his message; he talked about tax avoidance. Tax evasion is illegal and immoral. Tax avoidance is purely and simply the arrangement by an individual so that he pays the lowest tax he can and still complies with the law. I am inclined to side with those In congress who have criticized the President on the attitude he assumed. As long as congress tells an individual, through the language of a law, that he must pay so much tax and prescribes the conditions, if that individual complies with that direction of congress, he does not commit a crime when he pays only that much tax. I am constrained to support my view in this instance with the language of the late Mr. Justice Oliver Wendell Holmes who, as a member of the Supreme court of the United States, gained probably as much respect as any man who ever sat on the highest bench. Mr. Justice Holmes said in a decision of the court 21 years ago and now strangely apropos the following words: "We do not speak of evasion, because, when the law draws a line, a case is on one side of it or on the other, and if on the safe side it is none the worse legally that a person has ava'led himself to the full of what the law permits. When an act is condemned as an evasion, what is meant is that it is on the wrong side of the line indicated by the policy, if not by the mere letter, of tile law. Again and again, courts have held that a citizen may employ "any legal means available to him to diminish the tax which he must pay. It would seem then that Mr. Roosevelts message used rather ill chosen and ill advised language when, in dealing with questions of tax avoidance, he sought to make it appear that it was wrong for a citizen to try to save his own money. been rather interesting to note the type of outbursts, editorial It has Message Stir and verbal, that has come as a suit of Mr. Roos- evelts tax mes- sage. These outbursts have continued partly because the President asked congress to make an investigation of tax avoidance where some very large taxpayers are involved. Of course, congress is going to do l give congress, that because it or at least certain individual members, an opportunity for publicity. And they do not overlook opportunities for publicity. Since the discussion of tax questions has continued on the basis of the projected investigation, it has given plenty of writers an opportunity to express their opinion in detail. Many of these critics have become quite personal in their assault upon Mr. Roosevelt and their biting observations are doing him no good politically at all. In fact, I have heard some rumblings beneath the surface to the effect that his tax message has hurt him as much politically as his proposal to add six new justices of his own choosing to the Supreme court of the United States. Probably the worst of these criticisms appeared in the Washington Lvcning Star, a newspaper that seldom takes a bitter stand on any question. Usually, its position is confined to the presentation of both sides of the argument. But it was that a CALIF. SANTA MONICA, favored land we are now starting to celebrate the customary seasonal rite of having our summer influenza. person must count as income anything taken in payment of services, whether that thing be money or some other thing of value. It cited the fact that the President occupies the White House without payment of rent and that he has available a large staff of servants who man that institution; that he is provided with automobiles and yachts and various other services and circumstances without cost. Editorially, the newspaper then goes on: "Has the President of the United States, unwittingly, failed to include in his income tax the value to him of the residence provided by the gov- ernment which pays him his salary? Under these regulations it would appear that even the automobiles and the yachts provided by the government should be considered in making out an Income tax return. There is no publication of income taxes and therefore the public is not informed as to whether the high officials of the government who are provided with residences, as some are, or with automobiles, as many of them are, take these things into consideration In reporting their income taxes. It would scarcely be an argument to say that residence provided for a public official is not part of his pay. Cabinet officers, for example, are not provided with residences by the government They must provide residences themselves, at considerable cost It is obvious, therefore, that a residence given a government official is part of his pay. after it had been yearling Hereford which scored in the recent fat stock show at Montgomery, Ala., cattle breeder, Grubbs Allen E. (left), are finger-w'ave- d by a "beautician is pictured above. In the picture A. E. Thrash, who gave the wave, Allen E. Grubb, Jr., and John Hill. A INDUSTRYS ADVOCATE Want Dimples? Device Will Make Em ing. MY self. Pardon me, Burgess, but Mark Twain never did any such thing. Once I heard him at his best denouncing a publisher who had offended him. He swore for five minutes all right, but over and over again he used the same few familiar oaths which the : V- - -- : , 'w- -' Swa VV Dr. own a v VI' .'T jctor x v V'-- E. J ' 'imdc jit ir b as ad Pattern 5815 rehes srvic be used and repeated throughout Youll be overjoyed to find both squares so easy! In pattern 5815 you will find instructions and charts for making the squares shown; an illustration of them and of the stitches used; material requirements. To obtain this pattern send 15 cents in stamps or coins (coins preferred) to The Sewing Circle -- here Lke -- Arts Dept., 259 1 Swa e , Household iusic. ally i ent 1 ardarc Bit in ':rtol iffortl W. iratus Fourteenth St., New York, N. Y, Please write pattern number, your name and address plainly. - ssing A t hok e ays bj metal s nked t and is Sight 01 kger iid sp Oilcloth oiled Washing Linoleum. and linoleum will dry with a brighter finish if a lump of sugar ss of is dissolved in the scrubbing rolled water. t ith the t rs of . 100,000-mil- e 1 Its simple now to have those charming dimples. All you have to do is apply this dimpling machine shown being demonstrated by Miss Evangeline Gilbert of Rochester, N. Y., on the face of Bobby Joyce of Hollywood. The device was on exhibition at the National Inventors congress held in New York recently. make this country the best on earth in which to live. Wins Coveted Architects Award HIGH SCHOOL GRAD UUP ivt 9 ,N5 f '- i I , I -- ' rr. t Romance for King Zog. w r v f - $ x r1 vt$ 1 . , I v i v h a . i' N v , ; , ) t ?) , i ? ' fef $ i i " i is g s VW r WNU Service, HELBK1DNEYS1 To Get Rid of Acid and Poisonous f f Waste ncity i ectrici disc omeom 'it of f f bf ga'n keep yoa waste mater epeats kidneya get your from the j T M J functionally disordered and cession remove excess impurities, there rosy poisoning of the whole system Your kidneys help to filtering by constantly blood. If body-wid- e distress. l,fler Burning, .canty or too fieqomt nation may be a warning ofsomekifl06? jcpe n . . . or bladder disturbance. harkt-aeYou may Buffer nazcineol txampl( headarhe, attack, getting up nights, ail under the eyee feel weak, nervous, patent 'auchcases It Is better to rely o A "T) medicine that has won acclaim than on sometmng le A . , ably known. Use Doan t PiU. people recomm4 IJnp tude of grateful SieiohbOfl I)oan . Ak t tour Grin i Californias Coastline. I x town offices, who was one of 16 seniors graduated from the Bellows Free academy of Fair-fiel- d, Henry A. Jandl of Princeton university and Spokane, Wash., is pictured with some of his works after he was awarded the thirtieth Paris prize scholarship in architecture at the headquarters of the Society of Beaux-Art- s Architects in New York. prize-winnin- g Big Ones Are Biting This Fishing Season "Wv. zyuw r, 'Ay y, 7 t1i Banas for w, its quite WHILE California P. Kearney, thirty-sifather of two children, a business man, and holder Vt., recently. a room. 4 jfX A Edward years old, successful of several out of ofthose remote little border countries of eastern Europe where every now and then peace threatens to break out. They have a king over there. At least they had a king at the time of going to press with this dispatch. His name is Kmg Zog. This is neither a typographical error nor a vaudeville gag. The name positively is Zog, and radio comedians may make the most of it. For many months he has been paging the world for a wife. The qualifications call for the lady to have $5,000,000. His majesty would also like for her to turn Mohammedan, but the jnain requirement is that $5,000,000 bank roll. A ? two strong nouns, one ultrastrong noun and one compound phrase the commonest of alL FOR about the fifth time comes a plea from Albania, one 2 V Since the President finds himself deadlock with congress on his PrPsal to add riles Work six justices of his on Congress own choosing to Western Newspaper Union. V iV - 'Y f v English-s- peaking in a the Supreme court United States, he has turned to a new approach in dealing with the legislative situation. He has suddenly loaded congress down with work. This is to be distinguished from the course he has follow'ed in the earlier years of his tenure when he submitted only one legislative suggestion at a time. Now, in addition to the court reorganization proposal, there is before congress the governmental reorg inization plan, the billion dollar slum clearance and house building, farm tenancy bill and a highly controversial piece of legislation proposing to establish minimum wages and maximum hours for labor. These are, in addition, of course, to the tax revision proposition I have d.scussrd above and the annual appropi intion bills with the billion and a half relief fund measure. .. .: . Vs- f.T-- . Frying Doughnuts. doughnuts from absorbing too much of the fat in which they, Mrs. Anna Steese Richardson, are fried put a drop or two of edassociate have race and author always playwright, in the dough when mixing vinegar a new or itor of Womans Home Companion, used. He didnt introduce the ingredients. who has just completed a an original one. lease of I studied the art of cussing, both trip throughout the United Removing Spots From TilMf,PK States, talking to womens groups by note and by ear, under such giftand conventions, explaining the con- ed masters of profanity as southern Spots can be removed from thi, e' stant efforts of industrial and busi- steamboat mates, New York news- tile bathroom floor by rubbirg ness research experts to perfect paper men, London cab drivers, with a cloth moistened with kero- Funda with en products for the American home western mule whackers and north sene and then polishing She os with moistened paraffin. Mrs. woods timber choppers. and American health. Says Richardson: "Anyone who reads the With my hand on my heart I advertisements in the newspapers solemnly affirm that not one of these Clearing the Atmosphere. an and magazines can see the romantic alleged experts ever employed any Burn a few drops of vinegar on a np hot shovel for a quick way'olar1"i story of what industrial research save the dependable and mass production have done to standbys, to wit, seven adjectives, clearing the smell of stale smoka"" After that of the S all-tim- there were government. Word of the Treasurys ideas did , not please congressional leaders and they very quickly put their foot down on the scheme. Of course, members of the house and senate figured they would not share in the political benefits unless they did the investigating. I hear much comment to the effect, however, that an investigation m the manner congress had decided to make it is much prefeiable to the star chamber proceedings which the Treasury proposed. I mentioned that the congressional committee is dealing only with "big names." The reason for this is plain. It would do no good at all in a publicity way for the congressional groups to call in some small taxpayer who, by availing himself of the privileges of the law. had been able to reduce his total tax to a comparatively few dollars. On the other hand, if a big business man, an economic royalist, claims all of the exemptions and deductions that the law specifies and thereby cuts down his tax, he becomes the subject or the target for much ballyhoo about tax avoidance. I do not see the difference. The Art of Cussing. OLD chum Burgess Johnson, an editor but now a col- lege professor, tells a credulous bunch of advertising men that Mark e Twain was the champion cusser could cuss five solid minutes without repeating him- a good many mil-Bi- g lions of dollars could be forced into the federal treasury as a result of such inquiry. His action followed sweeping orders issued to internal revenue agents and auditors to review1 every income tax return with the utmost care. The agents and auditors, of course, will go over the returns filed by the entire list of income tax payers, little as well as big, but the congressional Investigation will be devoted only to some of the men called by Mr. economic royalists. It Roosevelt, is obvious that congress cannot go into all returns so congress will pick on the big ones because those men will have names out of which good headlines in newspapers can be written. The Treasury had a different idea about the investigation which congress undertook at the President's request. The Treasury's plan contemplated a number of secret hearings, star chamber sessions, and I believe everyone knows what can be had in a star chamber session with bureaucrats operating with all of the powers they possess in our Summer influenza is distinguished from winter influenza by the fact that the former does not set In until Septhereby tember, providing intervals for spring and fall to slip in between. The symptoms remain practically the same. The eyes water copiously, but the nose runs second. The head stops up thoroughly, thus providing proof of Irvin Cobb the fallacy of the old adage all sinus fail in dry weather. The patient barks like a trained seal, but the difference here is that the seal stops barking if you toss him a hunk of raw fish. One could go on at length, but its difficult to continue a writing job when youre using a pasal to punctuate with and have a taste in your mouth like moth balls smothered in creosote dressnt When the President proposed the tax investigation, he said that he Pick on Ones Elegance without extravagance! rt s yours m this filet lace winch requires only humblespread for the making. See how beaut?, fully the 10 inch companon squares are made to contrast w you prefer, but one square may : ry; ''Sr- -- 1 ? - 4 1 - V ' . r fj - jj a roomy has at present only one coastline. This is a source of mortification to patriotic native sons, Florida having two such, one on either side, besides a dampish area In the middle known as the Everglades. Still, In a way, Californias silvery strand continues to excel. Within easy speeding distance we have at least one beach resort where, when Palm Springs folds up on account of the heat, many of our artistic colony go to relax. So wholeheartedly do some go in for this that often you may stand off a quarter of a mile and hear them relaxing. Occasionally a relaxationist relaxes so completely that it takes weeks for him to get over it. His friends leave him at the seaside only to gather at the bedside. , Two fine fish such as these are enough to account for a happy smile on any fishermans face Lakes and streams are yielding bigger catches than in recent ears. sportsmen report, and fishermen find their angling made easier when a little outboard motor eliminates the buckbi caking effort of getting to the spot vheie lh big ones are biting. The Changing World. TT WAS Susan B. Anthony who dedicated her life to the cause of emancipation for her sex. But it was her grandniece who lately attained the headlines by suggesting that, with the addition of a buckle here and a ribbon there, a nightie would make a suitable evening gown for almost any occasion. Thus do we see how from one generation on to another is handed down the flame of genius and service to womankind. But, although the inspired suggestion is already weeks old, there still are no signs that it is finding advocates among the queen bees of the cultural hive. Maybe (he reason is that a belle of the Hollywood artistic group would feel so ostentatiously ovei dressed if she wore full fashioned nightie to a social function. IRVIN S. COUB. Srrvli t. ba on like produ ter pi and o photography! Prof, nell ROLLS DEVELOPED a c 8 print. 2 double weieMeatr" sp choice of lti or .rl your enlariremont. Ifioeoln Ku n5g 40a kites. NORTHWEST PHOTONtTote . Fargo WNU The little 2531 W my "hi r.ch wi ducks i HOSTELRY NEWEST SAIT LAKES c bat lot of their So w Our lobby to deliKhtfuIly,, the summer cooled tha daring Radio for tvenr Room 200 Room, 200 Batha tiuildm have bt the by though sixers frown Massac 1 gwi It IS hanana Only 6W-- hsir o dis Tlie HOTEL Temple Square Rates f $l.SOto$3j Th Hotel Tempi" U J1 bitfhly deairnblc, I""'' '"V.llle, pliere. You nnrmrW rBn thuroiialily hle fare unttririlanil wbf ..j 111 8 ate S pl.i !r m t hinat ' ns, tf " ' e HIGHLY BFCOMMtM You can Io ppwJ1 lCaa,a r ot Vjtgf 1 ntit hu Oil w .Inr ' of fin r' e-W- NU i w |