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Show Dl'I'UU'f'l PV V V f V V ir i THE JOURNAL, LOGAN CITY, CACHE COUNTY. UTAH, FACE EIGHT who are least able to pay. , Another error in our column of Tuesday the 21st, made it read that the Tangible Taxpayers Union were anxious for a PUBLICITY Republican (.oiiuly CoimniUi-e- , by Hans Mikkelsen,. (bairniau. In a recent address Senator Smoot said in closing: And so I urge you to vote for Don B. Colton for Congress from the first district and for Frederick C. Loofbourow lor Congress from the second district. These men are essential to the welfare of this state I need them to assist me in my , work. Utah needs them, and I am not going too far when I .say that the nation needs them if we are to present a solid front to those who oppose our principles. .Not only do I urge you to elect .these congressmen, hut I urge you to vote for every other Republican candidate for office on our ticket. .. Senator Smoot believes in voting the Republican ticket straight.' He practices what h6 preaches. Do You Believe There should be a tariff on wool ? There should'be a tariff on sugar? . There should be a tariff on lead ? v There should be a tariff on cattle? There should be a tariff on 'farm products? ' There should, be a tariff on hides ? . Thre should be a tariff bn iron and steel? If you do then you cannot do otherwise than vote -- Cache County are home owners arid farmers and will see to If thaTfhe burdensoftaxalion are not saddled upon those REPUBLICAN - CAMPAIGN - - Organizes; Belter Attitude Existing the straight Republican ticket. The coming sesion of the Utah Legislature is to be one of the most important since statehood. Taxation and tax revision will be the great issue to be ; threshed out and the Republican candidates for the Legislature are pledged to sale and sane legislation in this regard. whether the people vote the constitutional amend- ments 9r not. The home owner and the farmer are those most vitally interested in whether the taxation laws shall be just and bquitable or, wether untried theories and experiments shall be adoped to their detriment. j The record of the Republican party in the State of Utah shows that at all times it has been the guardian of the rights of the home owner and the farmer, in matters of taxation. It has honestly tried, and with success, to reduce taxes and to reduce the burden of government upon the home owner and the farmer to a minimum. The Republican party in all of its history in Utah has never increased the running expenses of government by the creation of useless bureaus, commissions and offices. It has always stood for economy in governmental affairs and at the same time lias given efficient,' progressive service. The legislative candidates on the Republican ticket from Organization of the U.S.A.C. unit for 1930-3- 1 was effected last week under the direction of Lieutenant Colonel Waller. - Wesley T. Benson received the appointment to Cadet Major and Battalion commander with Leslie T. Jack-so- n and William H. Ballard Cadet Captains. Mr. Jackson is also Battalion Adjutant and Mr. Ballard Battalion quartermaster. The other officers apPaul Thorpe, pointed are: of A., Commander Battery Harry Bahen. Commander of Battery B., Ned McBeth, Commander of Battery C. Cadet Lieuteants are: George Law rence, David Homer, Waldon Gunnell, Dean McEarl, Alma George Cleveland Bangerter, and Alma Gardner. Doyle Rees and Carl F. Belllston were with named color sargents Worth Gutke and Ralph Wan-las- s as color guards. Much of the old prejudice. against Military Science, cour ses has been removed this CAMPAIGN PUBLICITY i DEMOCRATIC IT IS TIME FOR A CHANGE The constitution of the United States provides for three departments in our government: the executive, the legislative, and the judicial. These departments were instituted there might be checks and balances in our government. The constitution also contemplated that there be two political parties in the nation. This provision was made in order that one party might serve as a check on the other. Do you favor the principle ? If so it is obvious to yqj , that it is time for a change at the Court House. Long- - co tinued monopoly is as bad in government as in business. In the interests of progress the time is now ripe for a sweeping at, the Court House change, The in office. We need there, d have grown old and ; men who can see men who have new vision and more than an inch beyond their noses ; men who are not ' and penny-wis- e Voters of Cache County, our political temple needs cleansing and renovating. It is high time that you called in d check on the Democratic party to serve as a tho other party. , n Even the machine-nade- n Republican county convention showed faint signs that it felt a change to be old incumbents necessary. It turned out one or two one might almost say encumberers let us go to the polls and turn out the rest. Half reforms do not count ; let's make the . change complete. One of the best vVorking principles of effective government is rotation in office. Rotation in office is to good government what rotation in cropping is to good farming. What would happen to a farm planted continuously with sugar beets? Something very similar happens to a county government that is too long in tV hands of any one party. Let us then by making this a Democratic year in Cache county, rotate our political crop. Voters, you will find the Democratic candidates able, honest, efficient and constructively economical in managing the business' of our county. Vote for them ! so-th- . R.O.T.C. Unit - Republican-office-holde- year beause of the change in uniforms and the system of class and drJi work. The Mil- fore-sig- ht pound-foolis- h. long-neede- Dr. Vickers Book boss-ridde- R.O.T.C. Is Sold In Europe of-th- J. Vickers of the U. S. English department, in collaboration with Henry David Gray of Stanford university, has written a- book entit- Hort. Dept. Displays Selections in Old Testaled, Home ment Literature. It was pub- Miniature lished on January 8, 1930, and during the spring quarter was used as a textbook .in eight schools. This year it is being Arranging the farm home used in both American and grounds for the maximum of European schools.' utility and beauty was the theme of an attractive exhibit Carefulnen Py prepared by the Department of Carefulness is a viriue that Horticulture- of the College in Building at yields rich returns In every walk the Horticultural of life. It means much less Waste, the State Fair. The beautiful fewer mistakes, and Increased congrounds, landscaped in mini-tur- e fidence. It Is u stepping stone to in every detail was a cenhigher things. So lets becnreful ter of jnterestto visitors. The in everything in our work, In our exhibit" was in charge of F. M. Coe of the College. speech, in our play. Orlt. Dr. rs near-sighte- itary Science heads foresee a more satisfactory year ahead and new developments in all lines due to loss friction between the department and its students. A. 23,-193- Democratic County Committee, by E. S. Chambers, Chairman debate between Candidate Bergeson for the senate and Candidate Fonnesbeck for the house. What our copy said was this : Since the Tangible Taxpayers Union is so anxious for a debate why not have the Democratic party stage a debate between Candidate Rergeson for the Senate and Candidate Fonnesbeck for the House. Perhaps Chairman Chambers who for some reason quickly resigned from his office in the Tangible Taxpayers Union, feels that it would be a very risky job to get these two candidates on the same platform. May Here we now add that we recall reading on a tombstone lies a Lawyer and an Honest Man' A bystander remarked: I wonder how those two fellows can lie in the same grave at the same time. Likewise we wonder: How can Candidate Bergeson and Candidate Fonnesbeck stand on the same platform at the same time. ' Thursday, October, W. e . C. Farm homes offer even more opportunities for attractive arrangement of the home grounds than do city homes, w.th the usual narrow lot and limited space, says Professor Coe. Farm families need and deserve attractive home surroundings just as much as town dwellers, yet farm homes have lagged far behind those in the cities in attractiveness of grounds. Beautiful grounds conveniently arranged means greater love of home on the part of members of the family, greater 'pride In the home, and great-e- r contentment. To keep the Farm At State Fair - Pro-fess- or young people hbme, make it attractive and pleasant, outdoors as well as Indoors. Profor the vide for recreation family In planning the rounds.. The home grounds layout demonstratedln the' exhibit" Is of moderate size, measuring feet by 160 feet, including By garden. vegetable spreading the planting over several years, the cost would be very moderate such as the average farm could afford, to Profess omoe. . (Student Life) 120 the ng , acts This is the second installment of a detailed statement on the history and present status of the Bank Tax Question published by the banks of Cache County. The first installment appeared in Tuesdays and Wednesdays issues. The next will After the filing of the suits, no steps were taken hy the banks to proceed further and some weeks passed without further development when a meeting was called by the Logan Chamer of Commerce on October 3, 1929, at the suggestion of certain taxing units, to consider the effect 4 upon the budgets of said units of the loss of all or ariy part oi the bank taxes in question. Representatives of tHfe , appear Saturday. (Continued) " PROCEDURE IN CACHE COUNTY Since there has been some inference of unfairness upon the part of the banks of Cache County in the handling of the bank tax litigation, it is appropriate to briefly outline the procedure followed by them with respect to this case. , After having joined with all banks of the State in. the several efforts to effect an adjustment of bank taxation which culminated at the Legislative Session in January of 1929 in notice by the banks that they would seek recourse in the courts to establish the legality and the fairness of their claims so as to place before the newly created Tax Revision Commission a judicial determination of these facts for its consideration in recommending a readjustment of the tax system of Utah, the banks of Cache County protested their assessment at the legal time in June. 1929, BEFORE THE LEVIES WERE MADE, when all the banks of the State unanimously went on record as supporting the program. Subsequent-- , ly, and before any steps were taken to file suits in this County, the banks asked for a meeting with the County Commissioners and representatives of each of the principal taxing units of Cache County to lay before them tho proposed action which, it was explained,, would be a friendly suit to bring the question under the jurisdiction of the courts so that the officials charged with the collection of the taxes would be enabled, if the facts when developed seemed to justify it, to effect a reasonable compromise of the tax under stipulation in the court without becoming liable on their bonds. It was further explained at this meeting that the banks were desirous of cooperating in the fullest extent to meet the situation; that they would take no steps prejudicial to the countys position; that their attorneys would defer trial of the case after filing of the suits for any reasonable time to permit a consideration of all the facts and preparation by the legal counsel of the County; also, that the banks would be glad to meet with the officials at any time to consider any aspects of the situation which might develop. Following this meeting and after the formality -- of with the full filing the suits, which was-doknowledge and approval of the Countys counsel,' action was taken by the County officials upon the recommendation of representatives of certain taxing units and public notice was given gollowing a meeting held on September 4, 1929, that the offer of. the banks would not be accepted and that no compromise would be considered. It is a matter of record that no offer had been made nor had any basis of compromise been suggested, it being pointed nut that this wa3 a matter which could be considered after all of the facts had been given consideration by the County and its legal advisors and knowledge of the banks position thereby gained. It had been suggested by the hanks that after due consideration 'of these matters,. subsequent conferences could be held at the con- -, venience of the officials. ne Equalization and subsequently met the Board and representatives of the taxing units to ex- plain the purpose of the state-wid- e program and suits which were to be filed as necessary and friendly preliminaries to any stipulation, com- promise, or judicial decision, AND WHEREAS, certain taxing units of Cache County, following the initial meeting with the banks and again following the second meeting called by the Logan Chamber- of Commerce, announced their intention to accept no compromise and carry the case to trial regardless of a preponderance of legal opinion as to the out- bankers were invited to this meeting and attended, and reports were made indicating that Cache County and thej Cache County School District, would be affected, to a very limited extent and that Logan City and the Logan City School District would suffer to the extent of heverhl thousand, dollars in each case, providing the entire lax in dispute was lost, for the current year as based upon the assessment made for 1929, which included an excess assessment on one institution, part of which assessment was already admitted to be in jeopardy. THE BANKS EXPLAINED THAT THEIR POSITION WAS BASED UPON THE JUSTICE OF THEIR STAND AGAINST A DISCRIMINATORY TAX, THAT THEY WOULD BE GLAD TO HAVE THEIR TAXES COMPARED WITH THOSE OF ANY OTHER SOLVENT BUSINESS IN CACHE COUNTY ON THE BASIS OF EITHER NET WORTH OR NET EARNINGS, but that they appreciated the situation which had arisen with respect to and explained a desire to accommodate the situation s6 far as their relationship with the other banks of the state and the amount of a just tax would permit. the'-budget- the banks of Cache County, to- all other banks of the state unanwith gether imously joined and became a party to the program of the Utah Bankers Association to bring about a revision of bank taxation in Utah, after having repeatedly applied to the legislature for relief and having served notice at the last session of the legislature of intention to have recourse to a judicial determination to present to the State Tax Revision Commission a new tax fop its information in recommending system. WHEREAS . , AND WHEREAS, the banks of Cache County in June, 1929, formally protested their assessments to the Cache County Board of . come, ' AND WHEREAS, the banks of Cache County . s -- , compromise with the banks. x The County banks, however, whose cases had not yet been tried and who, therefore, were in a position to compromise, met with the officials at the solicitation of those interested in effecting a settlement of the case, and these banks unanimously went on record as being willing to settle the unpaid portion of their taxes before trial of their cases by stipulation at the rate already established through the state; namely, thirty-fiv- e percent of the tax assessed against their capital or intangible property notwithstanding the fact that the cases involving the banks of Logan City and Weber county, and of an identical nature, had been decided in favor of the banks, thus invalidating that portion of the taxes so assessed. -- - A few days later, on October 9, 1929, a meeting of the County Commissioners was held, attended by officials of Logan City, and it was announced that the refused to The Banks assumed that the action taken reflected the position of the taxing units and after several weeks deferment at the instance of counsel for the County, the case of the Logan banks was set for trial in the United States District Court in Ogden on January 9, 1930. Two days prior to the trial, after all the evidence had been assembled and the attendance of witnesses arranged for either by subpoena or agreement, representatives of the County approached certain banks upon a compromise. Thisproposition was promptly submitted on Januaryw 7, 1930, to a meeting of all the banks of Cache County ho, after due consideration unanimously passed a resolution confirming their willingness to settle at the rate of compromise which had by that time been established by of the stipulation in court with respect to twenty-thre- e counties of the state which were affected by twenty-sithis litigation. The resolution in question is quoted below; without appearing to constitute a bribe until the hands of the banks were untied by a decision of the County on the appeaL Subsequently, this position was confirmed by the Logan banks individually and collectively. have at all times during the past three or four months indicated their willingness to meet with the taxing officials and representatives of .the taxing units of Cache County and stipulate a compromise and in the meantime have paid in full their real estate taxes, withholding only the disputed tax on their capita) stock, pending the outcome of the trial set for January 9,' 1930, for which their attorneys have completed all preparations and incurred expense incident ' thereto, , . ( AND WHEREAS, within the past Tew days and immediately prior to the date set for trial, the banks of Cache County have been approached to compromise the tax at a figure in excess of that already determined upon and ' of the twenty-si- x stipulated in twenty-thre- e banking counties of the state and have carefully discussed this proposition with full consideration to their obligation to the other banks, their Association and the other counties who have now entered these uniform settlement? in good - faith, - - f - NOW THEREFORE, Be It Resolved, that the banks of Cache County cannot at this late date consider, in lieu of a judicial determination, any settlement in excess of or out of line with that arrived at throughout the balance of the state. This resolution was transmitted to the county officials the following morning and the case went to trial with " the results above noted. the derision and without further conference withthe banks, the County, in collaboration with Logan City," announced Its intention to appeal the case to ihe United States Circuit Court of Appeals, and at that time the representatives of the Logan banks which had won their cases, went as far as they could . with propriety, under the circumstances, to indicate the disposition of their insititutions to make a contribution of taxes if and when the County decided to drop the appeal They pointed out that obviously the decision in this matter lay with the County, which should be satisfied as to the legal aspects of the case and the effect of the decision which had been rendered by the court; also that any payment of taxes following thed ecision of the court would have to be made in the form of contributions, probably with the approval of the stockholders of the respective banks, and that no offer as to specific amount could be made Following On each occasion, the banks asked that decision on the appeal be based entirely upon the opinion of the officials charged with the responsibility of defending the cases relative to the probable outcome in view of the decision already rendered and the overwhelming preponderance of legal opinion on the question at issue, and indicated that whereas they had no fear of the outcome of an appeal, they felt that it ws only good business. to consider the additional expense which would be cast upon the taxing units. Finally, after waiting until a day or two before the termination of the statutory period for appeal the County Commission dn March 17, 1930, passed a resolution dropping the appeal, and accepting a contribution from each of the Logan bank's amounting to 33 per cent of the original tax assessed against the capital stock of each institution. Subsequently, a settlement on the same basis was effected with the banks outside Logan in the County whose cases had not yet gone to trial. These contributions were uniform in rate with those made else- where throughout the State and represented, as heretofore pointed out, a voluntary contribution of taxes illegally assessed against the banks investment in intangible property, which was either constitutionally exempt or which when held by any other business concern or individual wag, in practice, not being assessed anywhere else in this State. It should also be pointed out that the banks had already paid in full the taxes assessed against their real estate or tangible property in exactly the same manner as that assessed against any other so that the contribution brought4he corporate total actually paid for the year 1929 per cent of the total taxes originally assessed. In making the : contribution of taxes above referred Jo the banks were paying just that much more than any other business of whatever nature paid and the amount they contributed in the absence of an .adequate tax law, exceeded any estimate of the amount which they could justly be taxed on the basis of income or otherwise in any plan proposed to equitably distribute the tax burden in the State. It was thought that such a contribution would assist the State and its taxing units to carry over until a revision of the tax system could be effected, notwithstanding the fact that, as pointed out earlier in this article, the banks of the State had, over a period' of years, given .fair ' warning of their intention to contest the discriminatory and illegal fax imposed upon them. (To Be Continued) tax-pay- er toS'i , . ; (Paid Advertisement) 1 r IHB T ' uuu 11 rryrBi -- |