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Show THE UTAH STATESMAN, FEBRUARY 28, 1929. UTAH AMONG LEADERS IN State Engineer CHILD WELFARE ACTIVITY: Urges Delay On Boulder Problem WORK SHOWING RESULTS (Continued From Fag 1) June would call for no further notion on the part of Utah. There aeema to be a strong and growlnn demard for an immediate ratification of the Santa Fe Compact on the els atate baala and I take it la that the preaent queatlon whether or not euch action la called for at the predent time or In the Immediate future. State Now Has 186 Health Secretary Davis Lauds Efforts Made Towards Centers; 70,000 Children Viewed Bettering of Health. Pre-Scho- ol Many Ills of Later Age Children Declared Best Traceable to Defects1 Asset to Any GovernIn Early Childhood ment; Labors Reviewed. Kin Monthe Allowed. The Conareae of the United States In pawing the Boulder Cat yon Item Act which was effected with the votes of the California Congressional delegation, allowed six monthe for the seven baa In states ; t0 r,ufy. and jt would appear that. before Utah by her act abridges thla period set by th Congress, good and auffl'lent reason should be made evident. Careful axd earnest study should abut be given to th question of the sufficiency and validity of a six state ratification in making the compact effective as concerns the waters of the Colorado river basin and rights thereto. Thou who have had experience In the adjudication of water rights on any particular stream are well aware of the fact thut any stipulation to be effeetlve must be by all parties in interest The Bants F Compact la, in effect a stipulation by the parties in Interest Colorado claiming rights in th river ard its tributaries, and my own personal search has failed to find of record tha opinion of any attorney learned In water right litigation. and who l thoroughly an impartial, which holds that agreement among six parties out of seven who claim rights either binds the seventh or disposes of : (Continued From race 1) email boy who waa suffering from heart trouble The case waa incur- able although through pioper care sufficient aid might bo given the child's heart to enable him to live out a good part of his natural life. The parents had been warned three years previously that the child's teeth were bad and should bs taken rare of. They had neglected to do this and tha laauit was that their Uttla tot is an invalid. Dr. Beatty explained that thla case was typical, but that due to the educational work being carried on theee. cases were becoming acercer each year. A great many ilia of later life are traceable to the period. (Continued From Face 1) ua wtuueuiiy you are a ruggi.ng auuf I the same difficulties. Of- tentimea you are misunderstood, handicapped by appropriations that are much too email and laws that ara inadequate. Frequently you meet problems that ara difficult of solution. There la probably no single beat method for all of you, but it la important that you appreciate what you ara leaving undone aa well as what yo uare doing. In some stales tha present organisation of public welfare work is largely an historical accident rather than a conscious development to meet expanding needs. Lika Topsy they "Just grew up." In some states, carefully planned reLetter. organisation has resulted in clear-cA aeries of letters are authority and responsibility. tellsent out to expectant mothers, And so we find represented here mother-to-b- e should tha what ing many different types of be done, 'ihis service is not to sup- tion and various stages of organisadevelopplement the work of the family ment among Mate departments of physician but rather to reach thoaa public welfare. who have no family physician or Good Intentions. who do not understand the help As the work has progressed with hy n n !T.h ,B ,u,'h Increased momentum In recent ypfinally. - lh haa the matter quantity of the California Gris a Lot. urlTe? i!hChSt At the isms tlmT, the patient oonaull naturally grown. It would not appear to be within ja improving. More and a physician for physical examine' morequality the acope of your request to comare states work that rballzlng tton and more than one bad case of this any length on ths Boulder highly specialised nature re- ment at Dam haa been warded off because the Art but It suffices to a trained and experienced Canyon doctor had been forewarned and quire! say that 1 find th act gives to Native capacity la ne- California personnel. knew what to expect. practically everything hut not sufficient by Itself. which eh lias Public health centera are now cessaryIntent fought for Good the Ip not enough. five established In almost every nook Good past years and gives to the laws aro not The capsenough. of a other six states tha promt and hamlet In the etate of Utah. ! certain fund for Investigation Local committees, named by In- -, and a future Revolving Not only ar youp organisations Fund if, as, and when, the Bould-er dam project haa become suci cessful enough financially to prosent to tho community and the and wealth. racial vide these future benefits.- Many committee gets as many children to groups, and manyIndustries, Boms competent Judges feel other way that tilt him aa possible. Lectures for the of you are dealing with problems Boulder Dam Act marks a parents ara also arranged. When predominantly rural and others long stepCanyon towards the control by the children are examined and tha with problema decidedly urban. the federal government of waters defects listed the child specialist To care for tha dependent some which have heretofore been under goea to another community md g states have a staff of two or three, state control. Utah has been very follow-u- p nurse takee over the in others tho etaff Include hun-wo- fortunate in that all federal reclafor a while, checking over theidred In some states public mation activity in connection with end endeavoring to get alon for dependents la entirely a water and water rights within our the parents to send the children to iocal responsibility, in other tho state has been baaed on water apa physician to have tha defecta cor- atate supervises or subsidies the propriations conforming to our rected. The atate board of public county agencies, while in still oth- atate laws. This good fortune health doea not try to name the ers the state provides direct care. makes It difficult to visualize the difficulties and handicaps suffered physician. That la purely a fam- Tour differences are many, but you have much In by slater states where federal conily affair. The state hoard of nevertheless health haa a dentist but this moots common All of you aro dealing trol of water haa proceeded much no opposition from commercial with children who need state pro- further. Utalia Fool ( Ion. tection. That is the core o( the dentists. Utahs position has been conTho welfare committee then doea matter. siderate and reasonably consistent Work to Be Evaluated. a lot of volunteer work, bringing In spirit of helpful-nes- s tho children In contact with phy- - For soma time, different ones throughout. Utah did ratify the Bants Fe slclans, interesting physician. compact on g six atate basis when cases where the family is poor a nd f it appeared that a seven atate reluctant to seek charity, educat- ratification could not be obtained. dr- 8JfJra Ul Ing parent, and keeping the sueto Mature deliberation indicated that response jmrtment informed upon the ve inilM you this action was not the wlaast and C6M or jM wori. I to Wuhlngton and this conference. two years ago the ratification on a You have here an opportunity for six state basis was withdrawn and TaJnjlAtlon ( 1 welchild tabulation of ui A (nnk discussion of your problema Utah reverted to a seven atate baifar work from Jan. 1, 10-- 1. until and mn evaluation of results. Each ls. Noth-nthat haa happened June 1, 1111, follow: haa much to learn from tho othor. during tha past two yean Indicates -. No. of Health Center! EMab'By honest discussion, progress ran thnt th action of lWo years ago lie be mad which will register in the should be rescinded. No cogent tabllshed llvea of children. No. of Health Conference arguments have been made for six Aa 1 have many times said, go state ratification other than the Held man ever stands so straight as when desire of a number of people that No. of Examinations of Fra- 11.235 he atoopa to help a child, and the Utah chool Children may to eom extent profit by 1 De- - an earns is true of governments. No. of Defecta Found of th Boulearly 1 Mil neve In the child. believe that tna der dam, construction No. of Defects Corrected and the obvious desire ot 11702 future of our country will be only California that ita difficulties with' what our children make It The Arisons may be done away with .14.211 destiny of the future is in their by tha supposed of . 1,111 hands, and it ia out duty to see Arizona through aelimination six state . 1.410 that they are properly educated and of The Utah advocates 4.012 cared for In the days of their immediate six atxta Cuticle ratification on 1004 Tonus Muscle youth. the of prof.t should cer1011 This Is a subject in which I am tainlyground Hernia go one step farther and make 110 vitally Interested, especially so Malformation six state ratification subject to the cause of our school at Moose heart a reservation Fosturo .. calling for the con0.- 171 In which 1 take a vary active part struction of a power plant in Utah Adenopathy 1,We have (11 1,400 children Rickets dependent at some advantageous location, said 1,110 there at the present time, teaching construction Osseous System based on the same Tonsil and Adenoids ....14.011 them a trade giving them a hlgn. terms as that of the Boulder dam. 1,261 school education and a happy home This construction in Utah has alCirculatory System 4,401 at tha saino lime. The greatest ready been suggested by tha ColoRespiratory System 7 r Defects of Special Senses. . 2,764 assettoa youth can htve Is tha in a comrado river earn an honest ity living with munication to the governor. Digestive System his hands at some userul trade, and Genlto-Urinar- y California System . . 7,171 Cannot Complain. 111 1 hope the day ia not far distant. Nervous System As far as California is concerned . when no education for our children Utah would be simply taking a Defecu after Operations, ISO will be considered complete unless leaf from her own book. Accidents CaliIt provides for the training of the fornia in tha first instance ratithe head, and the hand alike. heart, unconfied ....11,670 tha Banin F Total Compact Ml ditionally and later withdrew suck Branch Bank System ratification and nude her ratifiin California cation contingent on her being aspre-scho- ol Pre-Nat- al ut pre-nat- al ,L..h ; i , J pui-po- se k s&tsw j&k zz seem rk provl-childr- en V g . Mi ... ratl-flrailo- n. be-1,4- .. ahll-1,04- comin-ssinne- .... .... U. S. Laundry Spreads Extension of the system of Bill Increases branch banking In the United States is dlseusscd by the federal reserva board, in a review of eta- WASHINGTON The great Am t bales recently compiled. Not only ?TTsid L an increase of 211 7 ther ,n exlnlon in tho num- her of branch banka extablbihed. cent P1also an Increase in the If but to ber of nationa, and ut0 banka merce figures made public re- -. establishing branches. I Increase in California in the in- do not which The figures, number of branch banks accomV laundry 7 don. by hotel, and p,nled cluda decr.all. the llum. by bend ber of hanks the branches laundries" and the backyard wash- - ,, not(d byestablishing reserve the board, do not Indicate that While many state banks abandoned America is becoming any more the system, nation! hanks about her person it ed thelr branch fsriUtlra was suggaeted. but rather that "blue Monday" aa a homo inUtu- - WOOLEX FIRMS FORM MER-tiola rapdly giving wsy to thei GKK. invasion of big power laundries. I a new corporation with a capital 141.660.114.' bill waa California' 0f $100,000 haa been organised to while Illinois spent 140,061.100. consolidate tht Utah Woolen Mill of Colum- - and the Utah Woolen Mills Blanket Figures for tha hla considering its population were company heretofore operating aa amasingly large at 15,040,161. Ver- - rep.irate concerns, it waa announc-mon- t, tha home of Coclidge ed Tuesday. economy, on the oilier hand, spent Aecording to Brlart 8. String-onl- y 1407.070. Other figures not- - ham, general manager of both th ed are: Pennsylvania. 124,030,715: new and otd organisations, he Ohio 122.016,031; New York, $40,- - company plans to erect a new soon to $22,handle and the tuildlng 06,062 Massachusetts, I panys business, which, its officers say, has grown $00 per cent In tha ' concern SUPREME COi nT REVERSES both the establishment VKiUUCT. 1,371 SEl'll-'at 10 Richards street and the new Judgment of th district court of SiSO.Oon Market factory. reccntlv Sevier county awarding Thomas completed in Murray. Offlc-r- s W. Simper a money verdict of of tha new corporation C. Beorup was known as the Original Utah $4,571.01 against by the state aupremecourt en Mills, are: Henry Btrlnghem. In a decision handed down Tues- president: J, W. Boud. vies presicause war remanded fur dent: Iris Anderson, secretary- Th day. a new trial and no coats were al- treasurer and Briant 8 Ptringhan, lowed until the final outcome of general manager. Additional dl the litigation shall have been de- rectors are David W. Ernns, Ray Wood and Ray T. Elsinore. termined. Mr. Btrlngham alro announced This action grew out of tha ilia- solution of the Selina that a bonded wool will Mercantile Institution. In which he built In cnr.nerilnq with tho were Blnsher, Beorup aad other Murray factory, ready for the stockholder spring wool clip, 'p I?yp lnat-tutio- .f sured that she obtain from the Colorado river the Boulder dam financed by the federal government. The Congress made no difficulty lu voting to raise the cost of the proand S10.000.0u0 ject $40,000.1-0that Would take car of the sug.n Utah could construction gested not be regarded aa a serious item-Amatters stand at present Utah is pul by some in a pos.tion of eagerly awaiting ths crumba which may full from Die rlrh man's table, a position so wholly at variance with the pioneer spirit as to seem almost pillful. I concur entirely with the Rcnt.inente expressed by your president at the Joint meeting of the legislature on January 2$, to our plater at a tea, our prims and commanding duly ia to take cars of Utah. Xo Immediate profit to Utah can outweigh th future protection for all tlma to come of her rights In tha Colorado r.vr. finch protection 1s only afforded 100 per cent by th seven state ratification of the Santa Fe compact and if popular demand Insists on reducing this protection to that supposed to be given by alx state ratlfirat on. then something largo and definite In the ahould g nature of a make-weigwith th six state ratifies lion. HI Recommendation. of tho foregoing In my num-uccordi- . ed a - expand-metlculo- ua n, ht com-$14,2- 7 recommendations Wool-ravers- wan-hnus- e I ! are' Governor Urges Summary of Statement Regarding Metal Mine (a) No action by tho legislature until after the termination of the six month period set by tho Congress, thus continuing Utah's ratification of tho fianta Fe compact on a seven atate basis. (b) If ratification on a six state basis Is believed to afford amp'.o to Utah'e rights the protection question n tho minds of many competent Judges as to the euf- flctency of such protection should he offset by a reservation that euch six slats ratification becomes effective only when th Congress haa provided construction of a power plant In Utah under similar State Building Board and Plan Taxation in Utah (Continued From Page 1) tax law provisions. Returns mads in detail, under oath, and propor- ty always aaaassed at full value-- J "Net Proceeds' not identical' with "net profits," but greatly in excess of it. Valuation of not proceeds for taxation in Utah is more than four times the amount of dividend and total aaoaoed valuation of not proceeds taxpayers ia "fourth times amount of dividends Average net yield of Utah metal mines is $1.40 a ton. Out of thla amount, tha mlna owner muet get hie profit, if any; th return of hla capital invested; and pay hie federal taxes and other expenses not deductible in computation of net proceeds Present multiple of net proceeds adopted with understanding that all property in elate woultl bo assessed at full value, which haa not bean done. On heels com parable with highest valuation of other property, present net prola equivalent ceeds multiple to inetead of 3. Valuation of net proceeds shows over an Increase of $34.72f,f0f othor 1030, while valuation of of decrease shows a $50,' property 66,670, in same period. Record! show Incorrectness of statement that mines pay only on thsir profits. Metal mines Important factors Tha in general. welfare of stats largo numbers of men employ ad are now rocelvlng the highest wages aver paid in the history of tha state. In addition to those continuously employed, tha mines furnish seasonal employment for many others when they are nut needed on farms or elsewhere In Thu their usual employ mont. mines constitute a most important market for Utah products and for ths merchants and others of the state. Importance of Utah as a metal producer, discussion of markets and uses of the state's principal Mine owner is able to metals. control metal prices and mining to costs very limited extent, Comparative metal prices and how they are established. Industry endeavoring to Improve lta economic position through orStatistical position of ganisation. metals compared with other industries. Erroneous impressions of mining industry caused by lack of In- President of Utah Senate than sixty par cent of tholr gross (Continued From Pago 1) income for labor, supplies and taxes within the state, besides the Brewster plan of uaing public consubstantial portion of the divl- - struction work as a prosperity redentil that go to Utah ebsrehold' serve. At tha governors' confor-enc- o bald In New Orleans last NoInternational mineral situation vember, Governor Ralph O, BrewImportant In local situation. ster of Maine preeonted a plan Available and known supply of that had tho approval of Mr. Hoovmetals greatly in ex- er, to the affect that the construccess of world's demands. Some tion of public works should be so mine thereflr. must curtail op- - timed aa to prevent or relieve pemust impend riods of industrial orations and soma depression. The entirely, regardless of internationonly way In which thla can bo done al boundaries. is to give tha executive department Orest Britain la th dominant soma as to when projects nation in production of commer- shall laaway be built. the cial minerala and noteworthy for! bill provides thatAccordingly, th lta definite and substantial support which ia autherlMd by thoprogram legislaof its own Industries. ture shall bo carried out by tbo United States already shows de- auto building commission in such crease in its proportion of tho order and at such tlmea aa the world's total production of copper, commission may determine, aa and load and sine, white Africa, Can- when and to tho extent that funds ada. South America and other for- may b available for that purpose. eign countries show heavy increas-- 1 Changes Made, Th building program ae efet Africa shows great growth ee a motel producer and will increase forth in tb bill is substantially its production enormously in next the list of requests made by the InFOr the Utah fltate hosfew ytar It has already exting- stitution uished radium mining in Utah and pital the item of buildings for th feeble minded, $110,000, bae been Colorado, Africa offers stable government, eliminated because the bill inatcludes an item of $100,000 for a low taxation and sympathetic titude to American capital, which school for th feeble minded. A la going there on an increasing few other minor changes have bean scale. made, including the addition of two residences at the university South America broka all He cop112$ in and and th purchase of additional land per production records haa four copper properties of tho at th State hospital As originalfirst msgnltudo in operation. ly drafted the bill Included an item Canada's mining expansion In of $400,000 for a Soldier' Memorto any previous equal Leathern ial, but Representative period in its history. Fifteen, min- struck this item out before he ineral products, including copper, troduced th bill. It la the proper lead and sine, established new out- provision of the legislature to deride what Heine shall be included put record general in a building program. In fair-- , expansion Mining throughout Canada. Data with neaa to the Institutions, therefore, reference to high grad ahd quan- it waa felt that all requests tity of recent dleeover.ee there and should be laid beforethqlr tha legisladevelopments at some of the many ture for consideration, and tho bill new Canadian mines. waa drafted on that Quotations from officials anil baal accordjpgly other authorities with reference to No More foreign mining development It la not good business to do Other countries consistently foswork in a ter mining and investment in min- construction manner. Tho state ahould ing. Their mining and tag laws are ho a definite program. to working very favorable to tho Industry It, therefore, seems desirable to compared with ours. American mining methods and outline a program in advance, anj American technical men extens- thla must be done by the legislature. It ia probable that with ively employed by foreign mine couditiona during tha Any additional burden on tho In- changing next twenty years this program dustry here will seriously cripple Each It in meeting the more Intense for- will have to bo modified. of will, formation. aheady Being succeeding legislature eign competition ownership of Utah fait. Activity abroad is very defin- course, have full power to add to or forfrom subtract tha program that mines exists only to extent that ite and assures vastly greater Utah people do not or cannot in- eign production then lias ever been may he adopted by this legislature thus leaving the plan flexible. vest in them. Shares of the com- known. While the bill outlines a buildCapital will invest where condipanies are dally offered at public sale end Utah people may become tions are meat favorable. ing program aggregating over seven desire Local effects of foreign compemillion dollar yet it underowner to any extent they or can. Thus far. it haa been nec- tition. Two Utah operations recent- takes to make definite provision essary to obtain outside capital to ly put entirely out of business by for only three million dollars develop and maintain tho industry foreign competition, at great loo! thereof. It should be particularly noted that this three million dqj-U- r and it is. therefore, essential not to owners and lose of of a million dollars In assessed to discourage tho Investment of program does not depend upon outside capital In this field, as valuation of state. any new or special form of taxes Domeotle mints aro wall otherwise it will go elsewhere. or source of revenue. The bill A mine le different from other handled, but these facte provides for a three million dollar kinds of property. It can be used are not sufficient to of feet other bond issue, to be put out as needmover ean it once all of and foreign advantages if local mines ed, and that theee bonds shall be only be used at one time. Operation of a are handicapped by adverse gov- aerial In form. On July 1. 13J1, g pro- ernmental treatment. mine I a there will mature $$00,000 of Facts make it evident that mines state if any, Include cess. and dividend fund bond These return of tho capital invested as are bearing their full share of tax- bonds general now require an annual well as earnings on the Investment. ation in tho atate and that an inof of divisions In ths crease in It would be detrimental $51,000, andfundan appropriation interest industry necessary to make opera- to tho state as a whole, as well as appropriation of annual $22,400, which to tho mines and those dependent tions successful and permanent. will not b required out of the Utah metal mines spend more upon them. fund after general July 1, 11(1. Bonds Retired On January 1, 1(24. an additional (alv.. i of state General fund bonds will be retired, a. after tntu u,.- - w.il no longer require an amount appropriation of (6,000 for redemption funds and (40,000 for interest. On April 1. 111$, $(30,000 of atate general fund bonds will be retired, thus eliminating another $6(,000 per year of from the general fundappropriations for redempThe right of state to levy an tion purposes and 2f,2S0 for in(Continued From Pago 1) terest. czclie tag upon commodity, protion. ' As drawn, it divides ail prop- duced and sold within tha state. It is obviou therefore, that by white exempting like commodity I not making any of th new bonde erty in two closer First tangible property which is which had been Imported to th j mature for five or six year and to be "taxed uniformly In accord- slate but became subject to taxlnq by properly adjusting the maturity ance with its value m money the power of tho purisdictlon through payment there will be no addipresent provision. Second, intan- divesting of ite interstate commerce tional burden placed upoq the gible property which may be classi- character, was upheld February 1$ state general fund for redemption fied and taxed "aa provided by by th supreme court of tho Unit- purpose. ed Btatee in an appeal by Hart Relaw." At tha most, provision will have Senate Rill 70 by Mr. Marsden fineries from a decision of tha su- to be made for tha interest on Montana. court associations of that preme provides hanking surh bonds aa may bo issued durwas tha opinion of the eourt, ing tho first two In making their returns for asor threw year sessment purposes may deduct tho speaking through Mr. Justice The Inauguration of thla buildvalue of U. B. government bonde. Sutherland, that it had not ths ing program and carrying it on an mortgages municipal bond right to question the wisdom or for the next two or four years i tax exempjt securities in general. expediency of the action of the therefore, not dependent If thla measure passes it will prac- state legislature which had taxed Imposition of any new orupon the special tically exempt from taxation, sav- one and emitted tho other. The form of taxe ings banka and in large measure, . state could hevo accomplished a In long run. of course, there more equitable distribution of the must the commercial bank h additional revenue if ths B. B. 120 ty Mr. Ryan extend tax burden, ths opinion said, by entire program is to be ths authority to the state board of making the tax Inclusive, hut It carried building out. equalisation and assessment so that waa not for Ihs supreme court to May I request that the bill be It may "equalize" individual prop- ny that its taxing system should amended by Inserting an Item of erties in any taxing unit, whereas ho overturned because of ths In- (10.010 (or a greenhouse on the II la now limited to equalling equality which it had elected to state which is capital ground "classes" of property by countie establish. Tax coinnilssion. Th appellants maintained that much needed? In Ba B. 121 by Mr. Ryan provides ths tax as laid had resulted most elaborato way fnr a dlacrimlnatonr condition: tha re- CALIFORNIA SKI.KR In commission to study the lax prob- fining. manufacturing and sals of UTAH EXHIBITION. lems of tbs state and to report a nil gasoline and dlstilatea of eithwPI be formally Invit'd Itah complete laxatlon system to the er were compelled to bear a bur- nrdneaday to encr next session of ths legislature. den that gave th outside products the diamond Jubilee ofan ealilhlt at th Cali (or. Each of the forego ng measures an advantage. But tha court reiter- nia state fair next fall. The invihaving as its object either to place ated Its conclusions In earlier rakes tation will tendered le Governor on the tax roll taxable property and affirmed he finding of the su- George H. Drm and e tho Utah which has heretofore escaped or to preme court of Montana. W. Inlne. secreCharles by increase tho taxes of sorts of proptary and manager of ths CaliforROAD VTORK STARTS erty hst have heretofore been fania slate fair, vored by valuation far below TWIN FALLS. Idaho Weather Mr. Falne met David Ifc Slone, the general level, naturally meetl has moderated sufficiently to per- speaker of the house. Tuestlny, with strong opposition. mit dragging to begin on some of through Fred W. Kle-- e of Barra-It is said that th Jorgensen tho roads of tha Tw.o Falls region tito and formerly of Ogden. The mine tax bill. If enacted will dis- In preparation for th year's pro- legislator will present the Califorcon-, courage. and in short ruin thn gram of construction. Ths nian to th governor. Redd hill aftIf ths tract work will not start until All western stales will be Invited mining industry. Is enacted it will compel Ihs trust er MaKh 15. according to A. N. to parti tipnte In tho California companies to remodel their cor- Ashline of Khoshone. district high-wa- v Jubilee this fell st Sacramento, eald porate structure to avoid taxation. engineer, who waa In Twin' Mr. Falne. whs inspected the variIt will annihilate tha building and Falls tho last of tho week clear- -' ous exhibits st the rapltoi. He Is If tha Fuller bill Ing up th main highway east and . disiroua that Utah send many of loan association succeeds It will drive corporations west with rotary plow the capitol's collection from tha atate, depriving us of large revenues from inber.tance taxe. HERE IS MY SUBSCRIPTION "Incoma Is the only universal measurement the for of yardstick taluks, either for the purpose of 111 ATLAS BLOCK. Skit take City. Utah. Anon. Investment or of taxatlue non-ferro- lltl Hand-to-Mou- th "hand-to-mout- u non-ferro- Non-reside- nt throo-quar-t- estab-Ilihed-an-d -- capital-consumin- Montana Gas Tax Bills Aimed At Favored Land Meeting Plenty Of Opposition Tax Levy Held Constitutional legia-iMur- THE UTAH STATESMAN terms to thoss provided in the Roulder dam aid for tha construction of ths so called Boulder dam. Very respectfully, GEO. M. BACON. Stats Engineer. Reappointment of Heber J. Bhef- fitld aa postmaster of Ksysvlllc was emouneed in pres dls- The or- ; atehes from Washington. drr wag signed by rrcsident Cool- ids Tu-ed.- vy Inclosed find check for which please send me The Utah Statesman for SUBSCRIPTION PRICES , Name ; i 1 City months. years $1 Year; 50c 8 months. ....I............ .Street State Accuses Governor Dern Of Politics In Boulder Dam Hamilton Gardner, president of i Utah atate senate. Monday afternoon relinquished the chair long enough to launch an attack upon Governor Georg H. Dern. Senator Gardner baaed hla remarks upon a story In a Bait Lake daily which said that the Republicans were fearful that Governor Dern might rid into tho U. 8. senate on hie Boulder Dam record. Mr, Gardner denied that this waa hla attitude. Hie statement concerned itself more with Governor Dern than 'ith hla denial of tho. nawapapar story: Hla statement follows complete: Gardners Statement. On a question of personal privilege I daalr to make some very brief comments on a statement which appeared in ttv Ball Lake Tribune thla morning. Fart of th statement waa aa follows: "Two considerations outside th merits of Boulder Dam legislation enter tho debate over ratification of tho eompact as the Utah legialaturo goes into tho final phase of tho 1021 session. They are: "Fear on tho part of certain Republican members of tho eanate and houao that Governor George H. Dern may reap the credit for Utah's part In tho Borer dam construction, and use It aa a possible stepping atone to the United States eenatorahip In If $2." I wish to deny emphatically that am motivated by any sens of six-sta- te fear regarding the governor po Ittcal fortunes in the future. Moreover, I resent th Imputation that my position on ths Boulder Dam problem will be determined to any extent whatsoever by any desire to thwart the governors political ambition In deciding tho position X shall take on th Boulder dam problem 1 shall be actuated solely and exwlah to vote In clusively by th uch a manner aa wlU result in tha greatest benefit to the state of Utah, utterly regardless of personal! ties and politic X sincerely believe that every member of this senate, whether a Republican or Democraj will be actuated by the same high motive ., Bern Scored. I do believe that meat unfortunately the Boulder dam matter haa been made a political football by a good many men in publlo life in Utah during the last few year including th preaent governor. But personally i do not caro on iota about the governors political fortunes either at the present time or In the futur ami I feel confident that the people of Utah aro amply able to form their own conclusions as to whether hie handling of tho Boulder dam problem thus far has resulted in any oulistantial benefit to thla state. I am not authorised to speak for anyone else except myself in making this statement but for one I wish to place myself on record on the matter. ' Further Tax Analysis BY Ii. A HOLLKXBECK. It is unfortunate that a mere dicta of the Federal supreme court should b quoted aa authority in taxation and business matter Those are matters that involve the Intricate laws of economic all of which have nut yet been discovered to tho world. A 11. 1anion In a aeries of articles opens hia discussion, by quoting tha It la a carsupreme court, tbu dinal rule which ahould never be forgotten that whatever property la worth for tho purpose of Income, and sale, it ia worth for taxation. And ho cloaca hia articles with a thus: quotation from Anonymou k "Income ia tho only universal for the measurement of value either for me purpsee of investment or taxation." But this would he baaed upon eale value or an Income value; because everybody knows that a min value ia very uncertain. It may all peter out in one day, then where Is your valua? The valua of the property In any avant is highly speculative and not based upon either income or sale value aa a matter of taxation, because nobody knows what th real value I If the inanybody had tho brain to tell tha real sight and .foresight value of a mine- - hla services would lie worth a thousand dollars a minute, and the income haa little to do with either 'eel value or taxation value for that la purely speculative. Tha result ia that tha income ahould be taxed as a certain per cent of the Income and not on tho basis of value of the property as EeononilKU Named-Froabout three hundred promi- a matter of sal or of income, and il is neither the sale nor the income nent wr.ters on economic elrang that tha only authority i hat would agree with each other aa to Why value ha quotes ia Anonymou" Answers Again. doesn't ha quota from Adam Smith, Mr. Parsons telle us that X do David Ricardo, Joht. Stuart Mill or beKarl Marx? However, 1 am in- not "seem to differentiate debted to Mr. Farauna for having tween income property and that la of osform whose value property given us an array of figure aforesaid more or lees speculative." And tensibly to prove th The- - value of cardinal" and "universal rule. He again, he sayeMata is determined real tabulates (Jan. T) 24 state land busineie to ite by produce income, ability board loans of $$1,(10. averaging or lower a at capllaliied higher $1.(10 each, with a total assessed rale. Influenced liy Ita proepect valuation of $100,060, averaging for future development." (4.200 each, with a tabulated 'esWell, 1 waa teating that sutablished value of $141,213, aver- preme eourt ruling and "Anon' aging (14,(00 each, and from this that, "Income is the only univerhe concludes that tha farm lands sal yardstick for the measurement were assessed at 20.6 per cent of of value either for tho purpose their actual value. That conclusion of investment or taxation." la erroneou From ''bis figure Mr. Parsons has changed the I get a slightly larger per cent, but supreme court rule and Anon'e It ia immaterial. He bases this low rule too. for they say that inper cent of assessed value as com- come is the only cardinal and unipared to what he ternia actual versal rule to make valua for tax. valua based upon what he calls atlon. But now Mr. Parson says "established" value. He doesn't "the value of business real estate tell ua how that valua was establ- I determined by ita ability to ished- An appraiaed value for th produce income, capitalised at a or lower rate, influenced purposes of tho loan doesn't make higher Its prospect for future developan established value. Tha fact that by ment." His change of . altitude the atata often loses on tha loans a makes value depend upon futur make and that whether it loses development and not or not, it discovers that a forced speculative on inoomt aa hia "cardinal ' sale discloses that the value ia leas andactual rules provide. Ho than tha appraised vaiue and shows thus "universal" adopts tha speculative valuo no "established" for tha that there 1 purpose of salo and taxavalue at all. Who then has a right and in this I agree but then to establish a value on properly? tion, seema to nave got lost and say ha A item Smith tells us that values are between investment and speculaestablished by tha "higgling and tion there lie vast wide open There- space and yet admits that specbargaining of the market. fore, the eotabltsheu value la not ulation must b admitted In order to patch up the uneoundness and any appraised value at all, and tha established value of course is fallacy of the supreme court rule on sales like I all and the rule of Anonymou tha tlma, varying a Mock market. Thera ia no such am willing that he should make aa "established" value. That that amendment, for the amendthing I established" value is not a fig- ment belongs there, but be should ure of value to be determined ly not write another article and head supreme the "higgling and bargaining of the It with theand fallacious wind up with th market "which seems to bo near- court rule fallacious rule of Anonyequally er tha assessed value than other- mou wise, and that th income instead of Wide Space Open linlver-al being tha "cardinal and I wilt suggest further .that the beat for eMabllshing sale and vast and wide open spaces belaxatlon value. I merely one of sev- tween and speculation, th that heInvrrtment are like, time, eral Incidental suggest merely spaces occasion, the location, tha money In degree only, and to a largo exmarket, supply and demand, and tent they merge, and you cannot value make other Incidentals that tell where tho one ends and th In a commodity or real estate, and other begins. It ia mostly mass, often tha income haa little to do ured by ability and comprehenwith It. Bo. Ilia so --called "estab- sion. and as to that no two men lished" value la only an ephemeral would have the same standards. fiction adopted by rainbow chasI am not very friendly to th er and used as tho main Mumb- Idea of general taxations of Inland board, Mate comes. The logic would seem to tha blork of ling awr-sor say that Incomes should bo fixed and inc dentally for cussingcommon whose. somMlmes. only when that Income Is graatlr value disproportionate to tha value of sense pula a real sensible the property from which the Inupon property. come came, and It often le dispro. .turners Famous. On January 10 Mr. I arsons gives portionate. th supreme court t notwithstanding. As a tho contrary, us several tables on mine Otherwise, a tax on Income is sample 1 take Utah Copper. taxation, end tends to kill share valued at $150 Nf double Initiative of a big man and the of $241.$i total or a share, him from developing and divi- discourages with $1,045.23$ taxe other property, and thus making dends of $3.740140, making a ra- more property to tax. and if he be tio of taxeo to dividends of $0 plua dlseouraged the country cornea to classified a Is tax to 100. Now this a standstill and who then will detax. It la not on th baal of a velop the country, and pay the valuation taken from tha Income. taxes? th real value It la recognised thatbased upon the CITY ADVERTISED of the min la not Income. The real valua at moot la $37,15 PROGRAM, Authori.iatlon to advertise the Inonly a guess. If tha stated valua at assessed aay were shares of tho tention of undertaking a $37,btO $ per oent the tax would be more curb, gutter and pavement prothan seven million dollar which gram waa mad by the city were It If would ho absurd: and Th improveTuesday. ments are planned for Hubbard taxed thus, tha vatu would Immetaxamuch too for avenue between Third and Fourth diately shrink, Herbert tion will deatroy property; but th East street a and William tax to only 1.1 mills on the suppos- and Yalj avenues between flat ed value of the Meek, and if tha and Beuond Fast streets. More than 121.000 of th expense ale value of tha Mock were used as a base to tax that property, and will be atsaned agalnM abutting at full cash value aa tha law say I roporty owner It ran readily be seen that that 8. CEDED LAND property would immediately beFOR FISH CULTURE come of a much smeller value- - for Ih dividends would ba taken by WASHINGTON A bill ceding taxe th value government lands In Idaho, includand therefor would be much lee and tha aala ing John Fmlth'a lake, to tha state value would he lncrened or reduc- of Idaho for fish cull iral purpose ed aa the tax would bo lessened was passed by th Bens I and sent or increased. to the president. yard-stoc- cum-mini- on 4 0 - 4 I L.. ! - |