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Show ASTONISHING BLUNDERS OF ADMINISTRATION Washlngtpn(1'?po'C,AtJuno 21-A study of tho "war rovonuo tax" dls-closes dls-closes somo of the most astonishing blunders to bo found In tho cntlro loglslntivo record of tho present administration. ad-ministration. Tho most elomontnry prlnilples of law making seem to havo been disregarded. In tho passago of any special tax measuro whoro tho approximent deficit de-ficit to bo met Is known, thcro are four simple roqulromonts that are obvious: 1. It should bo determined where tho burdon of tho tax should fall. 2. Based on nccurato estimates, the law should producd the amount' of rovonuo ro-vonuo nooded. 3. Tho law should bo phrased In clear unmlstakoablo torm, admitting of but ono construction that will In' Buro a minimum cost of administration, administra-tion, prevent confusion, and avoid uso-less, uso-less, oxpenslvo litigation. 4. Timely, ndequato provision should bo made for rovonuo stamps, blank returns, re-turns, Instructions, and all other numerous num-erous detalU entering Into tho on-forcoment on-forcoment of such a law. This administration fulled on every ono of theso counts. 1. Under the first essontlal, that of determining whero tho burden of tho tax shall fall, the Democrats flond-ored flond-ored ropcatedly. Thoy first announced announc-ed tho plan of Inireaslng tho Income tax, and abandoned It on discovering discover-ing that financial returns would bo do-layed do-layed for montliB under tho method. Then thoy turned to a plan of taxing freight receipts. This was discarded with astonishing celerity. Political pressuro was too great. After other Ineffectual attemps tho Spanish war stamp tax was adopted as a basis, giving the country a "war tax" In tlmo of peaco. 2. Tho second essential was disregarded. disre-garded. Their estimates were Inaccurate. Inaccu-rate. Had they been based on facts Instead of guess work, wo would not now havo the treasury deficit as a con slant reminder of Democratic oxtrav-aganio oxtrav-aganio and Inefficiency, 3. The third essontlal was disregard od. There aro conflicting provisions in tho "war tax" asto when it shall tako offect. Other clausos aro so ob-scuroly ob-scuroly phrased that it 1ms been ncc-esarry ncc-esarry to appeal to tho courts for construction. con-struction. 4. Tho fourth essential was disregarded. disre-garded. So Inadequate -woro tho provisions pro-visions for stamps required under the act that business all over tho country halted becauso of Inability to comply J with law. Long and annoying contro- flfl verslos arose over penalties for viola- HH ttons, resulted In needless confusion HH for which no ono but tho ' present; HI administration Is to blame. HJ Specific oxamples ot tho errors ro- flfl ferred to In tho "war tax" law will bo Hfl discussed In later articles. , flfl |