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Show 8, 1920. THE SALT LAKE TRIBUNE, WEDNESDAY MORNING, SEPTEMBER 18 o eased valuation of the Sugar comes, God help the business that Is not is practically certain to reach all propon a sound basis Any such business can erty sooner or later and does so with a company, now ta the courts. " tha H. W. of said Galvan! In . and a to Oregon minimum of expense not exist much longer. society boards are continually getting new prop"Woe to the political party that can not way to cause the minimum of friction. sre otherwise on tha tax rolls and "In practically no instance have I heard erty pass a law with regard to taxation that any complaint against the amount of this raising the assessed valuation; and are ( wtU be juat to alll tax paid, even where It was heavy. But also levying higher taxes, until It amounts on every hand I have heard complaints almost to confiscation of the property, esExcise Profit Tax Opposed. to th manner of levying the tax, the pecially of public utilities. He wanted re-to ta "I would liks to outline plans to that and difficulty of getting a set- know If there was not soma way to end thst I have considered If I had the expense duce th amount of taxes that would tlement and ths unfairness of half time, but I am already longer away from dosen different Jurisdtcttoria of equal rank have to be paid. the other meeting than I promised I would taxing the same estate. be. But so far aa tha excess profits tax "I repeat I believe the total yield from Query Answered. Imposed by the existing law la concerned. the inheritance tax could be considerably Mr. Balleya replywaa that the remedy It cannot remain long on the statutes Increased without any real hardship to Gem without destroying ths initiative of ths ths community, Ws could in turn lighten for this la not to "knock the assessor, deis when that business man. and some of the Igors questionabl taxes. But but to get after the expenditures "I stroyed business will not grow much. before, w can accomplish this, ws have have to meet th assessor." he said, , "There are a number of ways in which got to get th tax on a Just and efficient "who yet will, without very considerable revenue can be raised without destroying basis. f v ' raise the essessed valuation beprodding, such Initiative. of Montana was called to yond th needs of his own county '' John to Convention " I think, although I have not tha Idea preside Edgerton He pointed out that In Utah 53 per tha morning session, which beat definitely fixed In my mind, that whatever gan promptly on time at the bandstand cent or all tha taxes go to ths support of taxes are imposed by way of an income under the pavilion. A paper by Governor schools snd 27.7 per cent go to the One.) tax Should be all of that sort of taxation D. W. Davis of Idaho was first on ths building of roads, while only 7.3 per cent y: (Oontlnned from Pag that the United States government should program, the subject being the results goes . for state administration expenses FlorThe Inheritance tax should ba attained by th cabinet form of. govern-nje- Further, he showed that only 24 per cent Impose. E. Walker; District of Columbia. J. left to the states. If tha United States of the area of the state Is taxable at all. In Idaho. ida and Georgia, not appointed; Idaho, Suthergovernment imposes both an Income and and this haa to bear th burden, for the J. D. Robertson; Illinois, DouglasIowa. W. If states do an Inheritance ths and tax, liavis whole area of th state. Zoercher; Talks. Governor land; Indiana. Philip T. Klnkald; Kenalso, I doubt whether in the final out"During last spring, he said, "county C. Ramsey; Kansas, J. ' T. to come either. It H. be will very profitable "Under the former system of govern commissioners would- - com to th capttol Senator Smoot Talks. tucky. W. B. Belknap; Louisiana, Wherever taxes are unjust some way ment ta Idaho and that prevailing In and spend th morning pleading with t Sneed; Maine. C. S. Stetson; Maryland.-. BuiHe advocated uniformity In atata legls- - will be devised of avoiding payment. Hla- - many states," said' Governor state road commission f fbr more Davia, th Oscar Leestr; Massachusetts, C J.MinneI "elective officials may strive conacien money for roads, and then spend the lock; Michigan. B. F. Burtleejs;Frank Ro latlon, but yould be reluctAt to adopt I tory teaches that. soon to afternoon A. but Mississippi. with us criticising us for raisattain Scott: 3. results, tioualy they sota, vtew and see the Professor Gerstenberg rVUSrleaf find themselves so enmeshed In ths tape ing the money." berson: Missouri L. Wollbrinck; Montana, collection and distribution turned over to tirnp 1,1,1 E. C. Hall; whatlose Nebraska 'red called that they first John Edgerton; George Bpaldtng of Denver, tax agent "During the war the American people Hampshire, the federal government. Nevada not appointed; New John wanted paid the highest rate of taxation of any ever energy they may hava carried to for the Mountain State Telephone and he lommented, Howe-Nepersons," "Many the J. 8. Matthews; New Jersey,New York. L. federal ownership of railroads. There are government In the world. I was in favor the Job and may perhaps finally abandon Telegraph company, pointed out thatfrom Mexico. John Joems: hope. majority of the people will refrain obnot so many now. It would be so with of that plan, but not In favor of some of all"What on of the committee foundation which is on this then the will end bond issues J. Tobin, chairman voting administration of ths inheritance ths forms of taxation that became law. ad dilemma is built? What Is the key ject because they have to pay taxes to North Carolina A. J. Maxwell; North federal taxes The last amendment passed in February. On ton in this arch of inefficiency? meet the Interest on the bonds He urged Dakota. G. E. Wallace; Ohio. J. R. Cas Carolina- - was We had to get all the forma out In order Maxwell of . A. North J. Oregon, the whole story lack of that merchants should be put under sidy; Oklahoma O. A. Smith; taxes on estates holding stock that tha returns might be made on March phrase tells discussing A. C. Sny fixed responsibility. F. K. Lovell; Pennsylvania oaths, the same as corporations, large tn foreign corporations, and on foreign 15. We later extended the time one definitely W. W. Burnham estates "Isolated officials acknowledge no ex and amall alike. In giving statements as der; Rhode Island. That bill never would have ecutiv holding stock In state corporations, month. commissions head. South Carolina W. G. Query; South Dato their property. . v Separate Senato was he permit Interrupted passed If it had not been that we were whose members have received long-terTennessee, not ap- when kota H. L. Eveland: the conference, compelled to get the money. When I appointments Utah tor (moot to address be effectively canpot Texas, J. C. Thompson; Favored.7 which welcomed him with applause. criticise the bill I want to say that 1 called to account for misdeeds or for Supervising Body rlnted; Vermpnt. M. G. Morse; Senator Smoot, after expressing tha voted (or It and would have voted for a partial Mr. Bailey advocated a supervising Geary; Waehlnalgon. 5. wish paralysis of their activities. Ths Virginia J. V. Weat to htS him would time that permit wore bill under the existing conditions.1 not repreG. Elmendorf; Virginia Llenhouts. governor, who bears the title of chief body to keep down tax levies Ambitious of the association, all the attend meetings Smoot a Senator re with few .concluded fie heads said, H, J. executive and who theoretically politicians frequently ara anxt-o- u sented; Wisconsin, D referred to the maxim that the power -to marks of appreciation for tha Invitation to spend money, to make a showing. government, .Is restricted-t1 Wyoming, not represented;JoseHawaii. added:and tax the power-tconto of address Bene destroy, L. the and convention ths duties of attending meetings of con Often, too, it is necessary for officials E. Metsger; Porto Rico. "1 find myself at a loss when business to the members that they atttutlona! boards, worthy to protect tha people against themselves dlcto. men pay so llttls attention aa to how the gratulation were working along a line that will mean criminals and signing pardoning In the absence of any representative commissions In th taxes to maintain the government shall be so much to ths business Interests of the national from Wyoming, Frank .Orr of Oklahoma, . 223 Delegates Register., guard." raised. United States. of tax "If ths the sentiment agent for tha Sinclair company, a reg"When I went to the senate, I made up people Is crystallised on any one thing," Results Contrasted. Up to last night 223 delegate had big oil concern operating in several states he added, "there Is no power on earth istered at the convention, in addition to my mind that I would become familiar methods of taxation of oil comdiscussed and that can women guests of the with every detail of our government Governor Davis contrasted results at- panies While ho believed that tha Oklakeep congress from acting on bout inwas dollar what every appropriated Includes that question." tained In his state under the old and homa rate of t per cent is too high, that convention. The representation tn tended to obtain. This was not the case, addi-tlo- n A rising vote of thanks was tendered the new forms e and state, he said, on what It calls Its comof government, states, delogatee from forly--on- of may say, during the war. I determined to Senator beadded: Smoot mercial leases, has adopted the right Columbia and the Ithen convention the by to the District asked no should be that appropriation Rico. "Our department of reclamation, for theory. This Is that th gross production fore he left the convention hall. Porto territories of Hawaii and was small or large, for the administration, by Inthe solved largto of oil wells slmuld be taxed. On the Inthe has of discussion problems this completely ths example, Returning Mr. Holcomb said that I would not support If It were stated heritance tax question, W. E. Blodgett of of Carey act administration which have dian lands tn Oklahoma, this is Imposest representation ever had at any con- that to was that the necessary appropriation than more said that "when we com- perplexed Idaho officials for sible, and there an attempt is made to vention of the association. the war. I did say that, when the Connecticut mence to level fortunes by the main two decades; hat developed a system of tax the equipment of the wells Mr. Orr time as poej win In order to allow as much dlscussien of war was over, I wanted an accounting measurement which will save the also told of taxation methods In Kansas water awkwardness and of governstrength elbls to ths round-tabfrom the administration for the , money ment, that is about tha end." state thousand of dollars, and ha been and Texas much confusion obtaining In federal taxation problems at this mornto expended. , more than aggressive In advancing tha the latter state from the lack, of s centhe delegates decidedcorn- -, tags session, cause of reclamation generally. It has tralized system of taxation. SamuelT. Howe Speaks. , meet at 3:4 o'clock. They will be after Condemns Present Laws. for Itself. shortly polled to end the session T. Howe of Kansas said that paid Samuel to state of Binga "An program "Some the American Levies .Vary Widely. will . time highway trip adequate people noon, to take advantage , if the states would adopt an Inheritance has been inaugurated by our department ham to visit the property of the Utah wake up to the fact that taxation means tax law similar to that conIs Mr. Orr of while stated that Kansas there many of our land department public works; . Copper company, which la the entertain to them ultimate success or failure. I of the difficulties raised with regard to saved talk about Increases in levy, th ' the state 3370.000 on a single trans- siderable ment feature of the day. do not believe that the American people collection of taxes on not do show actual and figures any great action; the department of law enforce reason for For tonights session, again of the will ever refuse to pay taxes for the sup- securities would be donscorporations alarm. The Binclatr company away with. ment has almost doubled the efficiency Hotel Utah, T. W. Page, chairman Is of government. port .and maintenance taxes tn thirty-si- x In reviewing recent legislation on taxa- of Its licensing bureau, and different pays ex states, more than commission, tariff United State will exercise the right to criticise tion at the afternoon session seventeen times as much was added to and in 1913 the average tax rate was of that or They nested to describe the workthere the taxes levied If they are unjUBt and Professor Lockhart said that atthsSaltalr, 125 19.25 in from outmill mills, of be the varying the funds will endowment Following this dtscrimtnatot-ygantaation. Iowa to 8.7 mill tn Kansas In 1919 th feature was ths effort on the tat permanent In 1913 by the department of pubIncluding a discussion of tax exemptions. The present tax laws of the United standing -wsa 19.27 to of revestates the from increased raise mills varying lic Investments and land department as average a paper on tax exempt securltiea unby States can not be successfully defended part 148 In Iowa to 12 mills in Rhode Island. nue to meet Increased expenditures This had been added In the previous year. Professor R. M. Haig oftheColumbia by anybody. They show discrimination. was don tn some instances ImHe further asserted thst a corporation tbs s by association of and a report They are not equitable even to the same veralty such as his le not a taxpayer, but a of new taxes, such as a stats Convinced of Success. commutes on tax exemptions by Profes-of class of business--. The whole system is position Income tax, or by Increasing the rates tax collector, and that his mission as the sor Can C. Plehn of the University wrong. In old inheritance taxes, "I am not too modest tb bellevs that tax agent la to sea that the man who back to the senate, I am going California, Ths rest of the evening will "If I go xtonsion the of these are achievements which make for buys gasoline from his company does not be given over to the subject of taxation to give as much of the strength as I have I awa t0 new tubjects, to reform existing and to progress The record Is by no means have to pay s higher rate than the man In a constitutional convsntion, ths speek-sr- a to seeing that a tax system la established increase the revenue. flawless, but, nevertheless, 1 shall not who buys wool, or wheat, op some other being Douglas Sutherland member of In the United States for tha purpose of he said, "have reforms In hesitate to base upon It whatever appeal commodity. the tax committee of the Illinois con-H. maintaining government that no one can tax Seldom, Question were asked a to other methIgwa been made for the sake of the I may be able to make to the voters of stitutional convention, end Joseph of object to. That la a hard thing to do, reform ods of valuing oil wells, and some of the Idaho this fall. only." but I am positive that It can be done. Matthews, assistant attorney general did not see why the market class was this to tha of After delegates the Among from referring 1 budget law, know there are men in public life, the direct Inheritance tax tn adoption New Hampshire. Ohio, license which he said gratifying results are ex- value could not be placed on the propand I may say Irt the United States senM. D. Flack of California objected chiefly on automobile horse- pected, Governor Davis concluded his erty. ate and house of representatives, who regulation, Inheritance Tax Discussed. to tho taxation of tho gross production power or the carrying capacity of trucks; paper; would Impose a tax so burdensome on or and of oil said In that the net production When the meeting of last night was business ths as such changes by tha control laws, and administrative Responsible they would not care If the New York personal income tax, law, al- effective financial control are fairer. This was even more apturned over to the subject of Inheritance business that absolutely is much he was ruined entirely, informafor asked in other mining propMr. her said, to was essential ex though parent, Belknap efficiency and economy in personal exemption taxes, You may remember that when the tended to nonresidents on ths same basla state government. tion on the subject of taxation of gifts present revenue State officials will erties. was sen before law the I ths and The convention what as of In contemplation residents of New York. Several stales continue to sail without compass on undeath, adjourned at noon and an amendment was offered. Ignorantly states aro doing in the matter of taxing ata charted seas until these twin reforms tha delegates, or a large number of them, In a way, yet showing the spirit of the had revised the Jaws governing tax comtook a dip In tho lake. This was folmissions or had such Items. J. L. Attertdge, inheritance senator who offered it, that such commie have become general. There Is proposed a Ions, sometimes bycreated tax attorney of California, explained the constitutional amend for hesitancy. Ths experimental stage lowed by a picnic luncheon, snd the local tax of 105 per cent on all gains of corinon arrangements won praise which In committee used ments. that state, has sines been We either machinery long passed. I asked the senator how they must move forward or sink still deeper from the delegates for th delightful encludes a tax department appraiser In porations. would pay 1L He was not easily con- - I disIn Addition three and each county, ta the quicksands of irresponsible tertainment, and the smooth manner In vlnced that the taxes he was uerslenDr2 aper Kead. which the program waa carried out. In , trict offices, with an assistant attorney were 105 per cent of the gains. proposing He a' noted continuing . and a searcher the afternoon the .women of the delegatendency of the records. The Callr toward from the exemption propthe tion were taken on a trip over Great general to establish motive, furols office has erty tax of certain classes of intangible Short Ballot Indorsed. Salt lake. and extreme age. Incurable disease, the Job Is Big One. waa Governor Davis Thera some added property. Indecision underThe executive committee met at noon that. Irrespective "That spirit is too often manifested by Intention to start on a hasardous tha states as to whether the next of party, new administrations in the past and the nominations committee was setaking, a wholesale transfer of property men in public Ufa who think of nothing among had promised businesslike governments, lected, composed of T. Howe of Kansas of a else than 'how will it affect me at my step was to adopt the income tax and the contemporaneous making comthe classification of property. next election.' the, new governor was elected, William Bailey of Utah, Samuel Lord Many but when will were mentioned as soma of the with a legislature on his hands right at of Minnesota, "Bo far as I am concerned. I never take states are giving attention to the J. 8. Matthews of New monest evidences that the gift was in th of On ths start, he found himself confronted Hampshire and W. B. Belknap of Ken budget legislation. that Into consideration, and I never shall. contemplation of death. such with other are I v , also was hand, he assomany I that Impossibilities am a business man, and I try to tak spending lane tucky. President N. P. Haugen of the - bond issues for roads, usually compelled to follow the line of ciation explained thst ths Wisconsin Into Consideration the revenues and ex- - I 2Vm. throughleast bonuses to and the like, resistance, and "see how little of the government of our dear courts have recently held that the gift, I Convention Uniformity In tax legislation Is growing he could do and get by." , must form a material part of the estate country. "If you want efficiency," he added, "The American people will demand that I mo1'8 common, and this he attributed In before It will be considered In contemplain a I wor of the association, "give governor power to act and then the wicked waste of money shall Mass tion of death, and an annual Chrlstma ..I!? ,r MoCrea then read the paper by hold him responsible. worth 3500.000 and that the Imposition of taxes must be I gift of 15000 from anotfather Asked, during th discussion, about his to be such a gift Just to all, and that wherever dlscrimlna- - I Frofessor Gerstenberg, who suggested, as to The Tribase. war held recently solution of many of the difficult prob-Th- opinion as to ths short ballot. Governor Special I Mr. Atteridge said that the coat of the tlons exist they are to be eliminated. f BRIGHAM CITY. Bept. 7. Chairmen Davis said I the the cabinet form la administration 4 of of a attending and will take some or1 governthe big Job California machinery la per cent of the William J. Lowe of the Republican countime to do. It will not take so long as inheritance tax laws, that they ba as ment would lead eventually to that, but ty committee total collections. has Issued a call for a some people believe. During the war the eased and collected by the federal gov- that It would come gradually. . county Republican convention to be held to how their taxes ernment, and that the proceeds be dispeople cared little Favored by Carnegie. , tn the theater Liberty Saturday, Septemamong tha states. were Bailey Discusses Utah Law. They were willing to buy tributed ber 18, at 10 o'clock a. m for the purHe argued that under such a central H. Hicks of Rockford. 111., stirred bonds Imposed. until the last particle of their credit William of in nomination a complete Bailey, secretary of the Utah pose placing up some opposition when he objected to was exhausted. They did not care much lsed administration tha expense of col tala board of equalisation, preferred to legislative and county ticket. The prelection could be reduced; that by reason a statement by Professor Gerstenberg how the money was spent. hi prepared speech to the leave cinct Is computed upon the representation of th diversified Inheritance revenue tax printed la for the character and location report of the that conditions as they exist in the "But one basis of for ten every votes, proceedings of the conven delegate only, and not for the purpose of leveling world today, and In our own country, can of property rights, the federal govern to talk extemporaneously. His or major portion thereof, cast for Nephl He said thst en examination not exist much longer. There has got to ment alon can make an adequate Inven- tlon, and was fortunes. L. for In 1918 and the the Increased .Morris subject governor and powers of of tha county records In Rockford showed be a change. such that a tory large estates; And when that change system Individual precinct representation has would ba affective on the one hand to duties of the Utah board. While Utah, he said. Is working under been fixed as follows: Willard, 11; Perry, avoid double taxation and on the other to some of the members present called 4; Brigham, First, 27; Brigham, Second. prevent evasion. He also said that the what antiquated property tax law, whlcn 29; Brigham, Third, 13; Brigham, Fourth. federal courts are in a better position an Is a provision of the Utah constitution, 14; Corlnne, ; Mantua, 8; Calls Fort, 1; than tha state courts to deal with in- that served this state fairly well. Honeyvllle, S; DeweyvlUe, 7; Colllnston, heritance tax questions and advised that The law haa he Bear River, 18; Beaver Dem. 3; T re2; with trouble, a such law la jurisdiction be given to the federal courts often that It I said, monton, 14; Garland, 19; Riverside, 8; to deal with all auch questions, poorly administered. Mr. Bailey discussed condition 6; Portage,- - 11; which Fielding, ; Plymouth, formerly prevailed In tho assessment of Rawlins No. 1, 11; Rawlins No. 3. 4; (State Cooperation Required.' farm lands In Utah, and said that while Boothe Valley, 1: (Promontory, 1; Curlew, Profeasor Gerstenberg conceded that there were often as be- 4; Kelton, 1; Park Valley, 4; Clear his plan requires tbecoope ration of th tween counties, it discrepancies often that Creek, 1; Yost 2; Junction, j; Rosette, states, and that It involvea an agreement the widest Inequalities In happened 3; Grouse Creek, 10; Lucln, 1; East Gar- assesssuch on the part of the states as to the sched- ment ward In the one county. He told of land, 5; Elwood, ,7; Howell, I; Btandrod. ule of rates as well as to tha division of th efforts that had been f made to obtalr 1; Centerdale, 1, or a total of 282. the proceeds of the tax. He recognised an equitable market valuation on farm following the convention that tha securing of such an agreement lands, and said that even after the re- thaImmediately will meet with delegate Is an undertaking of some difficulty, but appraisal tests mads by the board had from delegates Tooele to In nomination ijh maintains thst the end would justify ths revealed ranges In the average valuation candidate fer stateplace senator from th fltpt effort, of farm property from S3 to 89 per cent. senatorial dlatrict, Tooele and Boxelder There waa considerable criticism to this The state board had equalised these until counties making up the First senatorial plan on tha ground that experience with It Is convinced that farm lands are now district There I much dissatisfaction the federal government so far In the col- assessed at 88 to 70 per cent of th aver- locally with this arrangement aa provided lection of tha estates tax shows that the age that similar lands have th of ths state, for constitution by in brought machinery la alow, cumbersome and Irri- recent sales In Utah. county has a population which entating. "If I had my way," ha assarted. "I titles it to at least one senator and one Mr. Belknap then reported for hia comwould pass a law that the true representative and under the present armittee and showed many of the technical consideration for arequiring be rangement When the senator comes from piece of problems in tha way of tha collection of set forth ta the deed when property It Tooele, to come In personal contact with tha Inheritance taxes. He laid much hands. The only objection to changes such him, Boxelder constituents must trejti stress on tha multiple taxation that en- regulation cornea from the real estatea through thfee counties. , A will be sues, saying that sometimes an estate men. who wish to cover up their trans- made In the legislature thisfight year for a pays double, triple and even quadruple actions.'. of this both readjustment condition, t taxation, and the situation wftuld become parties being anxious to have Boxelder more complicated a the inheritance tax Assessors Work Praised. from Tooele In th county separated laws are extended, unless , attention is He paid a high trtbuta to the county senatorial union. paid to this question. Many other prob- assessors, and so a said that he far lems of inheritance tax legislation were never before have farm lands In presented In concrete form to the dele- knew, Closed Utah been so well assessed as this year. gates, and they spent the remainder of This ta spits of th fact that there Is en the afternoon and all tha evening session election this year,and some of the assestriple-seale- d wrestling with problems suggested by sors want to bp Mr. Belknap's report and the paper from Mr. Bailey told of tha recent actions Spwtftl U Tb Triton. Professor Gerstenberg. .bottle-tig- ht BRIGHAM CITY. SepL 7. The public of th courts and of the board with refI erence to th assessment of banks, and playgrounds closed Saturday Two Problems to Solve. evening also related how merchandise In this after th most successful season tn thetr "There are tiro real problems," said state was valued this year, relating that history. The supervision of the playBaker-ize- d Mr. Belknap, "to be solved In connection one merchant had told tha state board, grounds this year was under th direction with tho Inheritance tax proper. First, under oath. tha9 his property was worth of Miss Cecelia Bott and Miss Roma how can we reduce the number of taxes 835.000, while he had told the county as- Christensen and the average dally atair-tig- ht to be paid by an estate to one or at most sessor It was worth 33000. Ha had said tendance wa 150. New equipment to the two tsxesf Second, how, can we provide that ha thought the state board was amount of 3250 was added to the for a fair, prompt. Inexpensive settle seeking th Information for credit pur- this year, making them up to the grounds minute . In modern conveniences. ment? poses "These are really one problem, namely; Mr. Bailey urged that th western states The court of Instruction Included How can we reduce the inheritance tax get together on the subject of taxation group plav, child training In forming obsingle tax, of transient livestock, and at the seme jects with paper and block assessed? There time he pointed out that whilO there ere construction work, story cardboard, telling and physThere Is 2.000.- 000 head of sheep In Utah, there ical gymnastics. have' results Splendid IXiTZtYam cam mieo OtLt com from the activity. only one other problem not contained In are only 1,300,000 on the tax rolls. Conthis and that la the closely allied prob- ditions as to horned stock, he said, ar As a closing feature, sixty ot th reguGZHtmoanurTfonm. Aekyoorgro- Finley Brook lems of th taxation of gifts. Th cost even worse. lar attendants at tha playground presentto th corporations of going through th StdtLmkm City ed a playlet entitled "Hansel and Gretel legal forms necessary before transferring Massif ication Ideal System. at the Liberty theater which decendants the securities of gave the parents an opportunity to gat of discussion tb his address, During In almost all eases is fully twice ea great of just what followed, Mr. Bailey expressed ths some Intimate knowledge as the amount paid In tax. In other which children at tb public that the Ideal system of property Is taught Ujrir words. It costs society some 33 for every belief The restitution Is partially playground. taxation would Involve the classification tax collected. This of 31 of and wholly supervised by property, end said that all property maintained th brings eut clearly th need for reform. disclub, whloh organisaKindergarten b Its to assessed should according "I believe the Inheritance tax has Its coverability. tion took th initiative In establishing did believe not He that distinct place In th model tax system homes should . have to pay as high a th Institution. along with the Inoom tax. tha tangible rat of taxation, for example, as certain property tax and the business tax. It TRIAL TO BEGIN, TODAL classes of property, for, be added, can only tak Its proper plaoe after th other best cltlsen In th United States la By Universal Service. be levied has "the man problem of bow It should own owns home." who his tb been at least partially aolVad. SEATTLE, Wash.. Sept 7 The trial Jos E. Benedicts of Porto Rloo asked whether corporations should be assessed, of eleven men prominent In northwest I Reaches All Property. In Mr. Balleya opinion, on th value of shipping circle who were idlcted by "Tn tha first piece, ft reaches securities their physical plant, or on the "going federal grand Jury last January and March In from ths value of th company's business. Mr. on charges of Irregularities In accounts otherwise exempt taxation. second place, once properly organised. 4t Bailey related tha dispute oyer tb as-- wlQi th government In eonasotlon with deaths of adults In flvs per cent had died without propper cent had estates leas than 810,000. 5.8 per cent estates of between 110,000 and $40,000 and 1.8 per cent estates of more than 340.000. The latter. 3d6 farming community, owned of the wealth of the estates probated. Mr. Haugen noted that Andrew Car on the negle bad opposed hn Income-ta- x theory that one should not disturb a bee while It la storking, but had favored an Inheritance tax even as high aa 50 per cent of the estate in some cases. M. D. Luck of California said that he did not believe that John D. Rockefeller will leave much property subject to an Inheritance tax. Professor Charles J. Bullock of Her vard said that to reduce evasion of tha tax to a minimum, moderation must be shown In ths rates fixed. "Partial conhe said. "Is what some peofiscation, ple desire to bring about. If these tendencies are to prevail in federal and state legislation, we have to expect that persona owning property will not take the same view, and will take the position that they have the right to devise ways to evads confiscatory legislation. that of years, erty, Utah-Idah- 3308 71 21 iront of State,. Explain Cabinet Government Governor Davu -- There Were Speed Germs 'in the Oil nt ' t:ii - . m the-sta- Republican h Called Boxelder - at a SIMPLEX XT' Oil inits crankcase romped home a winner. For example, take the Firefly" and the Blackman Ford-r-a- nd others. Thev flashed around the track and never a cylinder missed. They had power to spare. Their sparkplugs stayed as clean as a whistle. Nothing went wrong from gun to gun. i , the regular business of Vico and Simplex in any test they will prove themselves motor oils of the safe sort. tbat Now Always Fresh and Fragrant Successful Year by Brigham Playgrounds 'IX7HEN you can get a higher grade of coffee in a packmade with liquid age, for glass, why pay a costly package? Barrington Hall comes to you in an package, just as fresh and fragrant as the day it was roasted. It is better coffee in an inexpensive package. mm I . . YOU CANT ON v. BIO 310.000 damages to Ignacio S. Espinoza shipbuilding contracts with the shipping board during the war will begin in the against the New Cornelia Copper- comfor the death of Jose Marla Ochoa pany federal court Wednesday. at Ajo, Pima county. Rainbow T rout Planted in Streams of. Boxelder i 1 , BARONESS MACDONALD DIES. LONDON, Sept, Press). . Baroness MacDonald of Eamacllffe, Ottawa, Ont., widow of th tat Canadian Aweisl to The Tribune. BRIGHAM CITY, Sept 7vTen thou- premier, Sir, John Alexander Macdonald,', sand rainbow trout fingerlings from, the died Sunday, It was announced today. state hatchery at MurraV were planted Susan Agnes Macdonald was created a In th western part of Boxelder county direction of Deputy baroness in her own right In 1891 on the Saturday under the James of her distinguished, husband. In Cottam. death Commissioner Game The fish were shipped In two 5000 lots, recognition of- his public service. , She In was Park valley born in 1838. one of which was planted and the other wae planted In Clear creek. Th shipment was consigned to Kelton, THREE BIDS FOR VESSELS. whence each plant waa conveyed In an WASHINGTON. Sept. 7. Three of th automobile to th stream where It was offers received today, by tna shipping released. This plant part of the program board In connection with the advertised the in out the year by early mapped sale of ala 8000-to- n steel steamers of the Boxelder Fish snd Game Protective association and there will be plants of merchant fleet showed a wide variation trout made in several more of the far among bidders. John El Burke of streams before the summer Brighton, Mass., offered 35150 for the western ends. Bethlehem and 34200 for the Northern King, while the Intercoaet Steamship BIG JUDGMENT REVERSED. of Boston offered 330,000 for the company 7. Death a of FRANCISCO, SAN Sept. Bethlehem and 310,000 for the Northern mine employee by explosion of powder Queen. No bide were received for the under a fire built bv him on the surface Seneca, Northern Light and Northern of the ground near the mine does not Wave. properly come within the provisions of the Arizona employers liability act, the SALT LAKERS IN NEW YORK. United States circuit court of apeals de- 8 pedal to The Tribune 810,000 judgment rided today, reversing NEW YORK, Sept 7. Belmont, H. in the United States district court for Arizona, The lower court had awarded Krumb; McAlpin, Miss V. T. Pitt. . 1 1 iiiiiiimiiiii THE OLD . Rieae NEVAGAM UtJuuuuuuuui er Repaired Shoe is A Money Saved t Shoe Repairing is a wonderful help to a family. School has started and the kiddies must have g shoes shoes that are well repaired to protect their feet from . ,x dampness. -- Go through your collection of old shoes and see if some' ' of them cant be fixed up for Fall. We do all kinds of repairing, from the very daintiest that requires the utmost skill and care, to the most substantjaL . neat-lookin- , ( - t . 23 machine-equippe- Parcel Poet Orders Received . hopa in Utah and adjoining atatea d JJ,' ibSo!i5r-i3e-i I ' SALT LAKE CITY nt nt . 00 WRONG OILS U Utah Oil Refining Co. , Box-eld- , . - 1 day for the bugs you never saw anything like it. Labor Day at Lagoon, about. The big idea was the wyre speed card with all sorts of automobiles and autobugs entered for the honors. Every, racing car with Big . 5 , It was a great mo ts ls u - , It Was a Great Day for C two-sco- re .... "Ab-so-lutel- y! . - 8 SALT LAKE SHOPS Wo Sava Your Solaa |