Show HEAVY Hi TAX TAXES URGED ON IN REPORT r Hi Levy on Many Articles to Replace Excess Profits Revenue Favored by National National National Na Na- Tax Association COSMETICS perfumes chew chev- p ing gum guin candy toilet soaps I patent medicines and jewelry are the thin things s which American women will vill be he obliged to pay mote more for tor If Ie a a. recommendation to for forthe forthe 1 the abolition of or the excess profits tax and the substitution of or taxes on commodities com corn mc dl Including the foregoing ma made o at the thc annual convention of or the National Tax a. a association at tho ho Hotel Hote Utah toda today is accepted b by congress The r recommendation was aR made mado in a 0 are re report ort of ot tho the national 1 Industrial conference conference con con- ference board on federal taxes from t standpoint of or American industry I 1 If was compiled by a a. special committee committee com corn on investigations and activities lUe of or that board an and was t read to the lie convention on by y R. R C C. C Allen vice lineal lineal- enl of oC tho the committee which prepared pre pro pared ft It I LUXURIES WOULD GO UP Tho The luxuries of American men will also mount In fn price pric If Ir the recommendation recommendation is Js accepted for it provides that taxes on cigarettes and tobacco also be he made mado to make up the de deI deficiency do- do I which will result in the re repeal repeal re- re peal of or the excess profits tax I Automobiles coffee cortee- sugar al gasoline motion picture films and photographers photographers' photographers I raphers raphers' supplies are aro also included Another means of or m meeting the de deficiency deficiency IC- IC I which would be bc made by th thre the re repeal eal of or the excess s profits tax su suggested suggested sug sug- b by the thc national industrial conference conference conference con con- I ference board is to increase both corporation and individual income taxes I URGE REPEAL The Thc excess profits tax according to lo Mr l Allen constitutes the tho chief evil etil in the tho system of or American taxation This tax which is one on corporations corporations corporations corpora corpora- was found to be bad Cor for many o to the thc report of lC lb the tho committee Among the thi reasons given in the report for the repeal of oC the ex excess cx- cx cess profits tax were that its productivity productivity pro pro- is constantly diminishing and tho the result Is Js far Car too loo uncertain tl to permit il It to lo r bc e relied upon as a definite don doll nite nUo means of ot producing a given hen amount of or revenue that It Is too complex complex com corn plex and nil difficult cult of oC administration that It penalize the tho more morl con conservative conserva conserva- erva- erva tive Un business corporations that it has encouraged extravagance in fn bu business busi bui- l- l ness management that it requires so o much Information and data on the part of or the taxpayer that a feeling of oC hostility II Is aroused In him against the tho tax and that occasions often otten arise when dishonesty and ancl evasion ma may bo bf charged ar against him through the administration ad- ad ministration of or the he lie tax ax when he lie is Inno in In- In no nt TURNOVER TAX Meyer l D D. Rothchild chairman of ot the business s mens men's national tax rax committee commit commit- tee delivered a R paper on The Turnover Turnover Turn Turn- over lax Tax or Sales Tax The proposed proposed proposed pro pro- posed turnover to ta tax provides pro that thal a a. tax of 1 per cent be paid to the government government gov bOY by every business on each cach turnover ma made e. e The turnover lax tax lax taxis is proposed to replace tho the excess profits profits prof prof- its tax speakers at the tho convention tod to- to d Hugh Hust A. A former former- b Jy with tho the treasury department and ann author of or Rc Regulation 45 and G r I E Cleary formerly as assistant to T. T S S. S Adams chairman of ot the tho federal ad advisory advisory ad- ad tax board All Ali members members' of or tho convention con visited visited vis vis- sIted s- s the Utah Copper mine at Bingham Bingham Bing Bins ham toda today after attending the organ recital colt at th the Tabernacle Delegates Discuss Inheritance Taxes Inheritance taxes and tb the various arlous problems associated with them formed the basis of oC yesterday esterday afternoon and evenings evening's discussions of at tho the National Tax as association at Saltair an and tho the Hotel Utah Utah and Idaho tn taxation taxa taca- a tion matters were also discussed by Governor D D. W V. y Davis of ot Idaho and Continued on page pace 6 HEAVY LUXURY Continued from page 1 t. William Bailey secretary ot or the tho Utah state board of equalization In an nn Informal talk before the tax lax experts last night S Senator Reed Smoot declared that there was need of ot great reforms In the tho revenue collecting col cal system of or the tho United States government and pled pledged ed his Intention If It returned to the senate at the forthcoming forthcoming forth forth- coming election to take up reform legislation along these lines He advocated advocated ad ad- uniformity In state legislation legislation legisla legisla- tion on Inheritance tax collections but was waR op opposed oS' oS d to the federal government taking over 01 the tho collection and distribution distribution dis dis- disI I of ot such taxes I At the afternoon session held at Saltair yesterday Professor O. O C C. Lockhart of ot the National Bank oC or I Commerce New York City reviewed tax legislation of ot 1919 and 1920 Attorney At At- I tome torney W. W M. M I. I McCrea of or Salt Lake read a R paper by Professor Charles W. W I Gerstenberg of or New York university advocating that the tho United States government nov gov ov collect inheritance taxes t. and distribute the funds so collected among the various states for school and and road work William B. B Belknap of or Louisville Louls Ky chairman of oC tho the as- as committee on inheritance taxes pointed out many unsolved unsold d problems regarding inheritance taxes in a progress report made by him The Tho present tax t. laws of ot the United United United Unit Unit- ed States cannot be bo successfully de defended do- do fended b by anybody said Senator I Smoot In addressing the convention They show discrimination and are arc not equitable even to the same class of oC I business The Tho whole system Is wron wrong Sometime the American people will awake to the fact that taxation means to them ultimate success or failure I do not believe that tho people will willever willever willever I ever refuse to pay taxes to support I and maintain tho the government but hut they will exercise the right to criticise if It I the taxes arc are unjust or tory Tho The American people will demand I that the tho present wicked waste ot of money cease declared the senator If Hlf I go back hack to the tho senate I 1 am going to II III give as much time and strength as possible pos to see that a tax system that no one can object to is established I It is a hard thing to do but I am I positive that It can be done Condi Condi- I Hons as the they exist in the world to today today to to- I Iday day and in our own country cannot go 10 on much longer There must bo be boa bea a change And when that change comes God help the business that is not on a sound soun basis Woe Voe to the tho political po po- party that cannot pass taxation taxation taxation taxa taxa- tion laws just to all Speakers at last nights night's session of ot otI the tho association were Samuel T. T Howe of Kansas W. W E. E Blodgett of ot Con Con- ConI I I J. J 1 L. L Atteridge Q of ot California Califor Califor- nia H. H S. S Hicks of or Illinois and N. N P. P en president ent of or the tho organization All discussed varied phases of or the tho in inheritance inheritance in- in tax At a n late hour last night 23 delegates dole dele gates had registered at convention headquarters In the Hotel Utah They come como from one forty-one states The DIStrict DIStrict District Dis DIS- of or Columbia and Hawaii and and Porto Rico are arc also represented About fifty raty women guests are arc registered Practically all an tho the delegates will vill visit tho bl big copper coppet mines of or the Utah Copper company compan at Bingham this aft aft- At tonight's ht's session T. T W. W Page chairman of ot the United Sta States Stales cs tariff commission is Js expected to describe de de- scribe the tho work of ot that body Tax exemptions and taxation in a constitutional convention will then be dis dis- cussed |