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Show Taxation of Mines Will be Analyzed mine accounflnc methods In relation to federal taxes. Other members of ihe special tax committee of the American Amer-ican Mining congress wtll ' take up Questions of Interest on deficiencies snd refunds, compromises with the government, and procedure since ths reorKunlzutlon of the Income ta unit. Paul Armltage, chairman ' of the I stsnding lax committee of the Amer- , lean Mining congress, will preside at I the conference. I In addition It la proposed to take up ' In the general diacuaalon -questions relating; to depreciation obsolescence and amortisation. TO CXKIIER THR FT'TIRE. The conferenca on taxation of mines, to be held at Cleveland, O, In con-Junction con-Junction with tha twenty-fifth annual convention, of the American Mining congress. October 9-14. will be featured by papers on-questions of federal taxation tax-ation prepared bv members of the stnndlnir committee on federal tax a-1 tlon. This part of the program has been designed to develop discussions of facts upon which resolutions can be framed urging changes In the procedure pro-cedure of the bureau of Internal revenue reve-nue which will bring about speedy. Just and final settlement of thousands of pending tag claims, according to preliminary announcement Isaued by the tax -division of the mining congress, con-gress, says tha Mining Congress Journal. Jour-nal. . Tha conference will take com tea nee of tha possibility that further complexities complex-ities will arise In connection with any return of abnormal prosperity. A 1-thourh 1-thourh tha ropes! of the excess profits tat eliminates the question of Invested Invest-ed cspital for 1922 and subsequent years, such an era of prosperity might bring about some form of taxation under which Invested capital might attain become an Important feature of the law. The possibility of securing an amendment to the i2l law which will enable mlnlna eompenles who sustained losses In l!:'ft to set such loseea off against profits of subsequent years or fr the year 1J1J also will ba considered. con-sidered. October 10 snd 11 have been tenta-flvely tenta-flvely fixed for the see lot. a of the conference. Flans are being made to Insure essence f Interference between these sessions sivd those of the conven-tin conven-tin of the American Mining congress, which will extend from October I to Past conferences on mine taxation have proved beneficial to the mining Irnliistry. The discussions have resulted result-ed In a clesr-r understanding of principle prin-ciple of taxation 11 applied to natural resources, and have dispelled manv erroneous theories which hava warped public opinion. The growth of the.. conferences an-d t he unusual lntere.it being msalfeeted thts year give practical prac-tical assurance of future benefit to be derived. I The Investigation of state and local taxation of mines, authorised by a resolution of the 1921 convention haa not been concluded, and the central u-nit of the special tax committee handling this work has recommended that action on this subject be -deferred until romplote) Jntn hss been secured It Is therefore planned lo recommend the continuance of this committee f"r at least another year. The policy of this committee with reference lo the tuope of the dterusalon of state taxation taxa-tion of mines csnnot bo "' ndnin ! advance of the meeting of the National 1 Tax association to be heVd at Mlnneap-ihsMtnn.. Mlnneap-ihsMtnn.. Kept at which this eubtect will be considered. v.rlv satirsncre hove been received that this conference will bring toseth-ir toseth-ir na r,f the most representative, groups of men Int. -rented hi mlnetaxg-l Tion vet assembled. So complicated, have taxation mat . era LKom' lur ng , the three vertrs Unmedlately following1 th? war that problem- related to this s bb ct 'are mnk.ng greater ;nand j for solution yisn e er 1" n !he 'realisation of this cond Itlon that tax ndthoTlt.es and repre-entatijea of huidrcCa of minfnK companies will be in attendance at the conference. kiki.u p ni tin. The di-cussions will cover tha Im- "iulltloni relating to special relief.' r.t lu'S depletion. shition inter-eat, inter-eat, compromises, and many other suu- J An excellmt opport-.nitv wUI he offered of-fered fr the mine auditor, accountant. c.:',;.,.ncTsrirnrvM:.-; '..ir'oinrs-v,."- Ton of ri.' vain, to fomwmt, who ri?, '-t"riiilntl-n of tnx lii.H1.ty. of Jifflrulty In .rc-urlnir .Jnu.tr al-nntloni al-nntloni and proi'.r sllot.n,r. for He-...,on He-...,on In lh tl.lrmlnall..n of l'lr ?lo r,l taVs? Th. ..IJuMtnnt of hlr ?.,,,, Vna ' I'rofl's tan.-, l.r.- , .! d'irlns ths Pt thrs. yr.r. It will some tim I""' rn'o..."nd of ca... now pen.lms ,".d Mnr r-n.-senttlve. V i J, .nf" 'M sitewl h. ron-V'reCnri."n.! ron-V'reCnri."n.! M- lu. Mte...f "I b-deVotd b-deVotd to th-lr Inter-at.. Tn. Srtlimln.rv annonnoers-'Sts mid-k mid-k ih. las dlvl.lon of the -i-r-i-'mJIS "ns,. -n coootion with lh. l"rorm for the ronler-nrs Indl-i.?. Indl-i.?. Vh , limelv ch.raoter and -rrneral fnlere.l " heTd by the pnhlee-. cho.en Lt.hle aiithorltl' on taiallon mat-,7r. mat-,7r. ia le I' r of lh. work of lh. ron-,,"nce ron-,,"nce whl. n w ill ureced. the rann 'ilSirin. the l.a.er of dls- eum -h re on the r''"" otr N L I-,? who will .r"it 1 WW "! .ha special relief -eliona; Oeoma k. I. . who will ad !re. th confer-I'fJrX confer-I'fJrX .he'v.'rJo... ,-he. f .nve.les rioltal ril Armltase wh. will 1i.-euEi 1i.-euEi tai-ahilltT of oirldead. ll.trlhiit. It from d.rltin: " A Hon. -jaliona u'a In .-omputlBs federal i.ae. T a Mciiralto and 11. H. Ftr-nald.' Ftr-nald.' wh will Ia4 ths discussion |