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Show GASOLINE TAX 1 GAINS IN FAVOR William Bailey of Salt Lake Named Vice-president of National Body 8ALT LAKE, Sept. 28 William Bailey, Bai-ley, chairman of the L'tah state board of equalization, returned from Minneapolis Minne-apolis yesterday where, ho was elected vice president of the National Tax association. as-sociation. Mr. Bailey Is also chairman of the special state commission to con-slder con-slder the revision of the taxation sya-tern sya-tern of the state. The national association's vice prea-idnt prea-idnt beeomaa its president the following follow-ing year, automatically, and that position posi-tion will bo iudd by Mr. Ball, v tor 1923-24. "The choice of the convention, lield at Minneapolis, 1 said Mr. Bailey, was 1 take it. Inlthe nature of a compliment compli-ment from tne oasOi lation as a vvnolo to the state.' of LUtli Men from larger larg-er slates, and moreyprrouiln'-nt )n llix matters, who had Been longer mi m- bers oi the association than i, would have been glad to liave reeeived the nomination irom tne convention, However, How-ever, the members ol the convention recalled the meeting held in salt like two years ago. and the hospitable treatment recuivca here at that time unc .suit Bane convention is sill i recalled re-called as one ot the best conventions in the historj "l the association Moreover, More-over, the members recognised that at that tune, u.s now, tms stale and the W est bad liv if ls:;ijea to lace uU taxation matters, iu a Whole. 1 lie ball L.ukr. convention is consluered among the mOSt DUveeSsIul tlie aSSOl iatjon has had." i ue president of the association this year is frotessor C. a Adams oi laie university, .v i. Hoicomo ot .e loili remains secretary -treasurer ot the organisation, u position ho lias held lor u long tune. 1 lie next meeting meet-ing pia e oi tne association will, ac-COrdlUg ac-COrdlUg to custom, be inosen Oy tile executive committee. Santa fe'a, N. M., and hlte mi. pis.ir SpriUgS, Miss., and some of the Canadian cities presented tii.-ir claims strongly before tne Gxouu- t C i i ' i iiim 1 1 1 . ... :, I I iii" iii -. I .in' , . r ili, 'association. I Some Ai states and three provinces 'of the nonunion ot Canada were repre-I repre-I sen ted ui me Uinneapolls meeting. Iwttcn luoi; up tne greater part oi last week. Tnore Were about tin) visitor j present al tue convention, and a pleas-i.it pleas-i.it eutertaihntieht vua proviuud by cit- 'i- u.s oi Jiiiiiieapoiis, . specially lor the women accompanying the deie-gutesv" deie-gutesv" l I All Ns Pl 51 NT Among the Llanns present, in addl-Itlon addl-Itlon to .nr. and -Mrs. Bailey, were I .i I tfTOWn and two daughters. OrSOO Joiin I Hyde and daughter, Mr and Mrs. lieatty, Mi. and Mrs, 1. M sawyer, land A. O. .MacKenzie. I A main ijie at the convention," said air. n.i.u., n not the main top-ii top-ii , at ,n j i.ue oi keenest interest to all tue uiivifStud, v. us uie prevention ot Liiti e..i . u0...n expwiiuitures on the part oi puuuc olflciuis in a position to determine the umoum of mniis ne-ceasary. ne-ceasary. The sentiment Is growing ail lover tne United ytates that sometnlng .must be done to prevent tn- wild extravagance ex-travagance of state, county, municipal and school authorities. ' income taxes, inheritance taxes, gasollpe U'xes and tne taxation ot banks, as affected by the supreme 'court decision in the Klchmond case, were among the topics taken pp. As to Income taxes, the u-ssociation'a model mod-el committee has made ns report, drafting a law It believed suitable, with minor changes, of a local hatiiri foi .it least Mfet oi ' he Biases 'J be a i M$ ami the oii vfJrT t he im om Is t q jlion comes before tii convention now lis in the nature ot amendments and suggested improvoments. t" the model ila committee's report. it Is pretty I JiuVei-Hi a'ieeu Liy nut h pepi.- and taxation oftlciais that aii in. oho t.i system li an. acceptable form ot tax ation in any state i. ISO! Hi I l IOPI L IB Uii gasoline taxes the cdnventlon Bpi in one round-taoiu iSlon and various var-ious views were developed. .No tax, It : may be saldflfcund more favor than the gasjline b i x- '1 he dlsciislon was largely on the question of whether line ad valoreftl tax on automobiles sliould be done avva.v vv.in in view of I the gasoline tax, or whether, us the Colorado delegation suggest d. auto- I mobiles should pay license, ad valorem and gasoline taxes. The opponents of the retention ot 'the ad v alorem tax In I tills case seemed lo base the weight of opinion with them. There was also discussion as to whether Gasoline ap- i plied lo Other uses than automobiles .should be taxed also. To do so would Intake the administration of the gaso- Iline ta:c more complicated "The convention spent some time in discussion of graduated Inheritance taxi S. ''ii the bank question It may be said to be universally accepted, not I only by t.ix.ng officials and economists, econom-ists, but also by the banks that there ils a necessity of a change in the federal fed-eral law since ihe present statute was 'interpreted in the Richmond case decision. de-cision. The question was whether the new law Should n quire that national basks ia tne same taxes as other moneyed capital used in banking, or as 'other moneyed capital used in com-p. com-p. tition with banking 1 j "Some delegates at the convention vv i nt so far as lo say then wus no ! reason for tin expression 'other moii-' moii-' eyed capital' at all., and that banks j should pay as other property. How-'ever, How-'ever, the expression has become I Hilly Hi-lly well Intrenched In i onneetion with national bankC The association went Ion record as,'vorliig the use ol the (expression oru.tr moneyed capital used in banking.' To use the other expression expres-sion would do away with the taxation of almost any form of intangibles. M v INTERPRETATION "In retaining this expression It must ' be remembered that tho taxing offl-clals offl-clals are not endeavoring to get from the bunks anything that they have not had for the past -in or 50 years It is the new construction placed on the st ttute by the supreme court which alters al-ters the situation, and the attempt now Is to restore the old condition ' The association also favored the so-called 'retroactive clause.' in tho proposer! legislation. This would legalize le-galize all taxes heretofore collected from bank Attorneys have been stirring stir-ring up stockholders In some of tho eastern states, where Income taxes have been ln vogue for some time, to suo the banks for Income taxes withheld with-held In the pAst, since it has been argued ar-gued that they were wrongfully collected, col-lected, as determined by the supreme court In tho Klchmond case ln tho state of New York, banks would have to contribute something like $9.nnii,00u to their stockholders If such nations prevail." Mr. Bailey announced that another meeting of the commission on revisions revis-ions of taxation system of Utah hus bssn called for Thursday. October 6, at tho state capltol. , nn |