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Show to f BsJ -- Growth threatened by unitary tax than set rules. The report notes that state taxing authorities appear to press the unitary business concept to the limit when the result will produce larger tax totals. On the other hand, they may argue against these same rules if their application results in lower revenues. During recent years, the unitary taxing concept was broadened by a number of states to include branches, subsidiaries, affiliated companies, and foreign operations of the main enterprise. Mergers, and new developments may acquisitions, start-up- s, subject a business to new taxation. A company that acquires "n unprofitable business in another state may find that its profitable operations are being taxed by the state in which the newly -- acquired unprofitable operation is located. Tax administrators argue that the unitary approach is needed to prevent companies from shifting income among units in order to avoid paying their "fair share" of the tax burden. Those opposing the unitary tax, on the other hand, maintain that it leads to multiple taxation of business Income and could result in a loss of jobs as firms close down marginal or unprofitable operations in order, to avoid tax exposure in states with a unitary tax. Authorities agree that application of the worldwide unitary tax is not a major revenue producer for Utah. The unitary tax, however, has become an emotionally-charge- d issue, andUtah has been threatened with reprisals from multinational companies and foreign nations. Because of the strong negative reaction to the tax by business and by foreign nations, several states have had second thoughts about the unitary tax. Actions have been started to repeal, limit, or prohibit the tax in a number of states that have had the unitary tax. Economic growth In Utah Is being threatened by the unitary tax applied by the state. This observation was made by Utah Foundation, the private tax research organization, in a study of the unitary tax problem in Utah. Utah is one of 12 states that employ the unitary tax on the worldwide operations of multinational corporations. Such companies, along with a number of foreign nations, have threatened to boycott states That apply the unitary tax on income derived from foreign operations. According to the Foundation, Utahs unitary tax may hamper efforts to attract new business to the state as well as to export Utah products to foreign nations. The unitary taxing concept is based on the assumption that the income of a unitary business should be assigned to the company as a whole and then allocated to the various states according to a formula based on property, payroll, and sales. Thus, a company may find that its profitable operations (Including those of foreign subsidiaries) are being taxed by states in which less profitable or unprofitable operations are located. Last year, the unitary taxing concept was extended by a UiS. Supreme Court decision which held that a state could tax the foreign Income of a UjS. corporation. This ruling drew strong opposition from most multinational corporations and from many foreign nations who view the decision as an encroachment on their sovereignty. Foundation analysts Indicate that there is uncertainty as to what should be considered a unitary business and what should be excluded. Usually, application of unitary concept requires (1) unity of ownership, (2) unity of operations, such as purchasing, advertising, accounting, etc., and (3) unity of use of its centralized management force. Often, however, what is defined as a unitary business and what is excluded may depend more on whim, rather REMEMBER ME? J mtui Hello -- remember me? Im your flag. Some folks call me old glory, others call me the stars and stripes, the flag. the ensign, or just But whatever they call me, I am your flag. And, as I proudly state, the flagof theUnitedStatesof Aroer-ic- A ... Feedback a. Something has been bothering me I was wondering if I might talk It over with you. Its about you and me. I remember sometime ago 0 think it was Memorial Day, or was tt the 4th of July) when people lined up on both sides of the street to watch a parade. When your father saw me coming along, waving in the breezl, be took his hat off and held it against his left shoulder. His hand was directly over his heart. Remember? lately. to jolt the people into remembering just what our flag stands for. Dear Editor, In response to LaVar Davis letter to you about his concern over the lack of respect Milford citizens have for old glory, maybe you could run the following article as an editoral I don't know who the author is but I have carried It in my wallet for years. THANK YOU JOHN MAXEY When you need to Write your Cqnj essmen And you, I The Honorable Howard C. Nielson House of Representatives 1129 Longworth House Off. Bldg. Washington, D. C. 20525 105 Federal Building 88 W. 1st North Provo. UT 84601 The Honorable Jake Gam U. S. Senator 4203 Dirkson Senate Off. Bldg. Washington, D. C. 20510 or toll free The Honorable James V. Hansen House of Representatives 1407 Longworth House Off. Bldg. Washington, D. C. 20515 4245 Federal Office Bldg. South State Salt Lake City. UT 84 38 125 1 1017 Federal Building 324 25th Street Ogden, UT 84404 The Honorable Orin G. Hatch Senator U. S. The Honorable Dan Marriott 6317 Dirkson Senate Off. Bldg. 1610 Longworth House Off. Bldg. Washington, D. C. 20510 Washington, D.C. 20515 2311 Federal Office Building 3438 Federal Office Building 125 South State Street Salt Lake City, UT 84 138 125 South State Street Salt Lake City, UT 84138 I ( Ptfbhsbfrd fJl ma 1 P.0, bo . A V f M.Hord V to : Vnd aoort'i.s charities 68, Mai ford, Cgur) : Ttlt-ptiu- f IN UTAH 110.00 PER YEAR ELSEWHERE 115,00 PER YEAR holiday tall at t forward oor ft' c 1 ate ttbe (net Of f J.r-- Hi Uir dvt of ii mt mm haturdav sum H N.E. second te r weev i y if ord Poet . there-straig- ht remember as a soldier. school to place your hand over your heart. Remember your little sister? Not to be outdone, she was saluting the same as you. I was proud, very proud, as I came down that street. Oh, Yes, there were some servicemen there, standing at attention, giving the military salute. Ladies as well as men, civilians as well as military, paid me respect . . Reverence. Now, if I sound a bit conceited. . WelL . I have a right to. I represent the finest country in the world - The United States of Amer-i- c. More than one aggressive nation was tried to haul me down, only to feel the fury of this freedom loving Many of you had to go country. overseas to defend me. A lot more blood has been shed since those patriotic parades of long ago and Ive had a few stars added since you were a boy, but Im still the same ole flag. Dad is gone now. . and the hometown has a new look. The last time I came down your street. I noticed that some of the old landmarks had given way to a number of new buildings and homes. Yessir, the old town sure lias changed. I guess I have too, cause 1 don't feel as proud as I did bark then. I see youngsters running and shouting through the streets, ollege boys and girls disrupting our campuses, people selling hot dogs and beer while our national anthem is played ...Everything from apathy to riots. They dont seem to know -or care - who I am. Not too long ago, 1 saw a man take his ht off when I came by ... he looked around, didnt see Anybody else with theirs so he quickly put his back off on. Now-whI come down yjur street, you just stand ther- with your hands in your pohels. Occasionally, you give me a small glance and. then look away. When I think of aii the places Ive hwn . . Normandy, Guadacanal, JwoJima, Battle of the Bulge, Korea, and now Vietnam, I wonder - whats hppen--ed- ? Im still the same ole flag. How can I be expected to fly high and proud from buildings and homes when within them, there is no tbougM, love, or respect for me? Whatever happened to patnoOsm? Your patriotism? Have you forgotten v hat i stand for" Have you !o.r gvt.en en 'Uu'k. i 'PEL ILL0N You didnt have a hat on, but gave the correct salute. They taught you in ... MONDAY NOON til wortuitg EL IT OP AM PUBLISHER fftered it tbe in advance sutscfumoN hates COPY DEADLINES !, ing you! Stand- - points out needed improvements to get the Beaver The candidates Hatchery back into operation. for the Republican nomination were In Beaver last Wednesday to talk to local constituents. GUBERNATORIAL CANDIDATES: Cong.DanMar-rio- tt and Karl Snow, candidate for 11. Governor, look over the Beaver Fish Hatchery as Brent Farnsworth, Beaver County Conservation Officer all the battlefields where men fought and died to keep this nation free? When you salute me, you salute them . Take a look at the memorial honor rolls sometime. Look at the names of those who never came back. Some of them were friends or relatives of yours . . . Maybe even went to school with you. Thats what youre saluting - not me! Well, it wont be long before I come down your street again. So, when you see me, stand straight, and place your hand over your heart. Do this because I represent you. Youll see me wave back, my salute to you. Citizens of Milford: Over a period of the past several months the Milford Deputies have received numerous complaints from residents about peoples pets. Almost one hundred percent of these complaints have been about peoples pet dogs. These complaints have ranged from dog bites and loose dogs, to barking and nuisance dogs. The complaints received have not come from any certain area of town. But it is widespread throughout the City of Milford. We had hoped that by handling most of these complaints on a one --to one Informal basis that voluntary conformance of City Ordinances would eliminate most of these problems or at least reduce the problems to a tolerable level. The voluntary conformance has not been met and effective immediately we will be enforcing these ordinances. Most of these violations can be stopped by you as pet owners. pet has violated somebodys rights. We would also Uke to inform everyone in Milford that if you have a problem with someone elses dog, we cant help you with the problem unless you call for ass lstance . M ost people wait until they have thought about the problem before calling. If the problem isnt worth reporting when it occurs, youre wasting your time and ours by calling at a later time. If you have a problem, call the dispatcher at and a deputy wlU respond as soon as possible. beings, but I guess they naturally think female humans are just for their pleasure. Its only a step or two from tormenting girls to killing men. While Im at It, I want to say that last year at the dump I found a sterling salad fork with the initial F". Im sure some womans heart is broken over losing it, so Id like to return It to someone who can show a matching fork. Fay McConnell Burel Scott, Beaver County Sheriffs Office for G.L. Cartwright, Sheriff Dear Editor: Dont say that 12 year old boys should be pulling girls pigtails Instead of shooting men in Khomeinis army (July 12). I have horrible memories of my older brothers cruel bullying and teasing. shouldnt Boys have to be taught", they should naturally want to be kind to weaker- - -- When you allow your pets to run at large, you violate your neighbors rights. These dogs are barking people, luting nightly, chasing people, scattering Utter and defecating on peoples lawns and are, in general nuisances to the general public. We want you to know as a ciii-ze- n that when you see a local deputy come to your home and issue you a citation, that you are not being hassled by authority, but that your GO Some wft kids fc ippear. ran nray. Bat others are kidnapped by strangers, or even by people they know. Dont let your child be one of them. Teach your children; Not to accept rides or money from anyone without your permission To tell a policeman if someone makes them feel scared. To walk with friends to school, parks, and home. And teach em today. Because for a child who doesnt know the rules, no neighborhood is safe. Not even yours. To find out more, write me, McGruff the Crime Dog, at Crime Prevention Coalition, Dept A, Box 6600, Rockville, Md. 20850. And find out how you can .. . tbaAS Couacti t LMM Thu mtmnmtf CouMti HOW TO DISPLAY THE FLAG flag is displayed over When the middle of the street, it When the flag of the United States is displayed from a staff projecting horizontally or at an angle from the window sill, balcony, or front of a building, the union of the flag should be placed at the peak of the tuff unless the flag is at half-staf- f. should be suspended vertically with the union to the north in an east and west street or to the east in a north and south street. The flag of the United Slates of America, when it is displayed with another flag against a wall from crossed staffs, should be on the right, the flags own right, and its staff should be in front of the staff of the other flag. The flag, when flown at half-staf- f, should be first hoisted to the peak for an instant and then lowered to the half staff position. The flag should be again raised to the peak before it is lowered for is meant lowering the flag to the day. By half-staf- f one-hathe distance between the top and bottom of the staff. Crepe streamers may be affixed to spear heads or flagstaff! in a parade only by order of the President of the United States. -- lf When flags of States, cities, or localities, or pennants of societies are flown on the same halyard with the flag of the United States, the latter should always be at the peak. When the flags are flown from adjacent staffs, the flag of the United States should be hoisted first and lowered last. No such flag or pennant may be placed above the flag of the United Stale! or to the right of the flag of the United States. When the flag it suspended over a sidewalk from a rope extending from a bouse lo a pole at the edge of the sidewalk, the flag should be hoisted out, union first, from the building. When the flag is displayed in a manner other than by being flown frbm a staff, it should be displayed fiat, whether indoofc or out. When displayed either horizontally or vertically against a wall, the union should be uppermost and to the flags own right, that is, to the observers left. When displayed in a window it should be displayed in the same way, that is, with the union or blue field to the left of the observer in the street. When festoons, rosettes or drapings are desired, bunting of blue, white and red should be used, but never the flag. That the flag, when carried in a procession with another flag or flags, should be either on the marching right; that is, the flag s own right, or, if there is a line of other flags, in front of the center cf that line. I I Q vy yf 1 i j The flag of the United States of America should be at the center and at the highest point of the group when a number of flags of States or localities or pennants of societies are grouped and displayed from staffs. When flags of two or more nations are displayed, they are to be flown from separate staffs of the same height. The flags should be of approximately equal size. International usage forbids the display of the flag of one nation above that of another nation in time of peace. |