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EDITORIAL PAGE NATIONAL PROBLEMS SPEC TIAL ARTICLES Part 2—20 Pages WAY IS SEEN TO OBTAIN NEW U. S. PARK IN EAST Week’s Law, Enacted in 1911, Provides for Purchase of National Forests by Federal Government. BY FRANKLIN W. REED, Distriet Forester. ANTED—A new national park in the Apallachian range.” This little want ad appeared in the editorial sectfon of lest: Sunday's Star. It expresses truly an urgéit public need ~a need which long has existed, but which has forged rapidly to the front in the public mind since motors and £00d roads have combined to place within reach of the average Ameri- can family the joys of life in the open. The particular happy thought for today is that the fulfillment of this great public need is perhaps less difficult, less of a problem and nearer at hand than last Sunday's article would indicate. It is a great American tendency to move toward the accomplishment of any new and desirable purpose by immediately seeking new legislation, new forms of government action, new mediums, while it often happens that the substance of the thing de- sired is already provided for through existing forms and mediums which need only the benefit of advertising, public support and the resulting added impetus. In this case the east- ern and southern public are inter- ested in the substance, not so much the form, and complete information on the situation as it exists indicates that the substance of th public de- mand is being quite steadily and sat- isfactorily, though slow being met through the southern Appalachian na- tional forests. 14 Earlier Demand Made. An earlier demand from the peo- ple for government action to stem and turn the tide of forest depletion and watershed ruin cubminated in the act of March 1, 1911, known as the Weeks law. This constructive legis- lation launched the federal govern- ment in the task of establishing the national forests of the east and south The great national parks and na- tional forests of the west were quickly created by presidential proc- lamation or by speclal legislation which simply set aside these vast areas from the unappropriated public domain. In the east there was no great public domain. Practically all land had long ago passed to private ownership and could come back to the public only through purchase. Purchase began at once. Govern- ment examiners sought out and ap- praised the mountaln lands which were influentfal in promoting the navigability ofjour great eastern and southern rivers. To such lands pur- chases were by the law restricted, but naturally such lands embraced the kreat Appalachian watersheds, which are also logically—ves. inevitably— the great mountain vacation lands of eastern America. Purchase units were laid out from Maine to north Georgla, and whenever within these units progress of purchase war- ranted administrative units or na- tional forests were organized, and the national forest system of pro- wection and administration which had won through to success in the west were adapted and applied in this new field. Purchase appropgiations prior to 1917 were about $2,000,000 per annum. Then came the war and necessary curtailment of the work. For the past two years annual appropria- tions of but $450,000 have permitted ouly the holding together of a skele- ton force of acquisition men in the forest service and the purchase of a few smafl tracts rdunding out in spots the existing forests. For next fiscal year an appropriation of $1,000,- 000 has been included in the budget, and it is hoped that the country's financial condition will soon permit & return to the pre-war basis of $2,- 000,000 annual appropriations. Seven National Forests. We now have seven national for- ests in the southern Appalachians, with a total of more than one and one-half million acres actually In public ownership, and a purchase pro- gram which contemplates the exten- slon of the national forests to em- brace at least five and one-half mil- lion acres. They are located within the states of Georgia. South Carolina, North Carolina, Tennessee, Virginia and West Virginia. Protecting the mountain water- sheds of great navigable rivers which earry to seaport and consuming cen- ter the commodities of civilization, guarding the purity of the water which flows from the tap In the valley home, preserving the vigor of the water power upon which expanding industry depends; growing timber for the countless timber needs of present and future generation and demon- strating to the people of the region that it s possible to use a forest— use it rightly—and yet have it for- ever: these are the economic aims of the Appalachian national forests. To call them “forest reserves" is to serfously err. There Is no “locking up” of resources in these national forests. It is the avowed policy of the for- est service to develop every forest resource in such a way that it will render its highest permanent public service. And the recreation values are In every national forest plan con- sidered from every angle as a major forest resource. Bvery economic alm of these Ap- palachian national forests can be at- tained and will be attained without sacrifice of recreation values where these values are promised in the long run to be of highestgpublic impor- tance. * N Public Is Invited. Forest service policy cordially in- vites the people to come to the pub- lic forests, to enjoy their beauties, to recelve their inspirations, to learn the lessons they so0 pleasantly teach. Steadily, as funds permit, roads and tralls push farther and fxrther into ‘the mountains, guide signs are post- N d. camp sites are improved, fireplaces and sanitary conveniences are in- stalled. Because the declared policy of “the greatest good to the greatest number” applies to recreation use. as to other phases of national forest business, there is no monopoly of the most attractive features on the part of a few concessionnaires or tenants. Every spot of scenic beauty, every de- sirable camp site, every outstanding attraction is preserved in all its origi- nal allurement for the pleasure of all Visitors may camp where they like and stay as long as they like. cept in one national game preserve within the Pisgah national forest, where no hunting s allowed and fish- Ing is under special regulation, they may hunt and fish subject only to state laws. Dead wood for fuel is plentiful and free. All that is asked is that the recreationalist exercise due care with fire and observe the ordinary rules of sanitation. And what is the response? In in- creasing thousands the people of our eastern and southern c’ties, towns and valleys are annually answering the call of the Appalachian hills. Camp- ers, hikers, fishermen, hunters, bota- nists, geologists, students of nature, artists, berry pickers and just the regular American family seeking rest, fresh air, scenic beauty, health and the happiness that is found only in the great outdoors, are finding in the Appalachian National Forest just the playgrounds that they wished for. Has Half Million Acres. At Washington's door, within a few hours drive, the Shenandoah forest of half million acres, is destined to rival in public interest the historic valley which it borders. Farther south, the Natural Bridge forest em- braces the Blue Ridge where the to the sea. In West Virginia the| Monongahela sends out its call west | to Cinelnnati, north to Pittsburgh. In western North Carolina’s land of the sky the Plsgah national forest s already well and favorably known, while the Nantahala and Cherokee await but the maglc touch of high- way improvement to serve Georgia and her neighbor states as a sum- mer meocca. What, then, must be done to bring thess Appalachian natfonal forests to their highest state of usefulness as national playgrounds? It takes a really immense land area to supply the vacation land for 80,000,000 peo- ple and the Appalachians are within ready reach of all eur people east of the Mississippi. The prime requisite s unified positive public support of the national forest purchase program S0 that these forests may steadily Erow to at least three times thelir present size. Road and trail devel- opment should be pushed aggressive- 1y, with the states and federal gov- ernment doing each their proper share. Funds for the development of sanitation and camp site conveniences must be forthcoming in much larger sums than are now available in for- est service appropriations. Here is an exceptional opportunity for civic bodies of the east and south to take | up development projects which will yield big returns in community health and happiness, to say nothing of the cash which the visitor leaves along his route of travel. And, fi- nally, the Appalachian national for- osts should be made known to the country at large. There is no sec- tion of America more richly en- dowed with scenio beauty, healthful climate or natural attraction. Ad- vertise these forests as California and Colorado advertise those within thelr borders and the Appalachians will soon take their proper place in the American’s list of American at- tractions. After all, are we very far from at- tainment. of our eastern national playground objective, and are the necessary remaining steps so diffi- cult? The answer seems to be ¥No, if every party at interest will get behind and push. Back Reorganizing Of Interior Dept. The American Institute of Archi- tects, it is announced, will join with the Federated American Engineering Societles and other allled organiza- tions in a nation-wide movement to bring about the reorganization of the Department of the Interior as pro- vided in the Brown plan, which was llpnmved by the late President Hard- ng. Milton B. Medary, jr., of Philadel- phia and Thomas R. Kimball of Omaha have been appointed to repre- sent the institute at the public works conference to be held under the au- spices of the engineering federation in Washington on January 9. The question of public works was describ- ed as one of the most vital before the institute, which took a leading part in the effort started several Years ago to eliminate waste in the federal gov- ernment through reorganising depart- ments and bureaus. More than 200 organizations, Including representa- tlon from contractors, will send dele- gates to the Washington conference. The plan supported by the institute jJames river cuts through on its wa)" EDITORIAL SECTION:! WASHINGTON, D. C, THE PASSING SHOW BY N. 0. MESSENGER. HAT will be the next in the presidential contest?” [13 * Henry Ford's spectacular action expected from any quarter. to quit next? Senator over the Ford incident. pleased, the democrats are joyou eral public is relieved over the fact, everybody seems satisfied. doubt. * ok x * of Mr. Ford’s closest friend statement friend to “lay off” the presidential il be of greater service to his coun likely that the impelling reason himself out of the contest for a was realization of the disturbe politics in the country and the from a clear-cut fight at the poll vember between the two regular ¥ ¥ % % An index of Mr. Ford's state furnished by analyzing his state: parently he has been studying his assertion that he believes 90 with President Coolidge. BY EDWARD F. ROBERTS. & American justice too slow? Does it cost too much? Is it true that there is one law for the poor man &nd one for the rich? . From many quarters and for a long time there has been a steady bom- bardment of our courts by those who claim that American justice is at best @ laggard lady, that her upkeep is far too expensive and that she keeps her smiles for her rich suitors and her frowns for the poor ones. ‘What is the truth of these charges, and if they are true, what is the rem- edy? That was the conundrum I offere for solution to John W. Davis, form. er president of the American Bar Association, former solicitor general of the United States and former am- | bassador to Great Britain. Mr. Davis entered a qualified de- nial of the charges against his mis- tress, but admitted that the com- plainants against her were not with- out some justification. “I believe there is a good deal of exaggeration,” he said, “In the fre- quent charges that the administration of justice in America is too slow and too costly. When there {s delay and undue expense, the answer can be found in a simple sentence: Too few courts and too many law suits. If the American people want speedier justice, they must be prepared to pay for it, or they must lose a good deal of their fondness for going to law. Americans Love Law. “Americans seem to be the most litigious people in the world. The English have the reputation of being great lovers of law, but, in proportion to population, the cases heard in the English courts in a year are only equal to the cases heard in a similar period in our federal courts alone.” “They are not cases brought by poor people,” I suggested. “Perhaps not, but th mon fallacy in talking about poor and rich before the law. Justice is not concerned with whether a com- plainant is rich or poor. Theoreti- cally, at least, justice is blind and is supposed to know nothing of its suit- ors beyond the rights and wrongs of their disputes.” “Still,” I remarked, “that is not much consolation for the poor man Wwho has a just claim but fears to en- force it, because it may cost him more than it is worth “There are, of course, such cases,” sald Mr. Davis, “and there is one remedy which has proved very suc- cessful in a number of states and might very readily be applied all over the country. 1 refer to the small claims courts, which have been established in various cities in Cali- fornia, Idaho, Massachusetts, Kansas, Illinois, Ohlo, Oregon and three or four other states. In these courts it is unnecessary for either side to en- gage an attorney, and the procedure 1s robbed of every technicality. The and the engineering societies carries out to & greater or less extent the recommendations previously made by these bodies.’ Practically all the con- struction work now scattered through some thirty or more departments and bureaus is to be combined in a new bureau of public works under the In- terior Department. If this plan s approved by Con- gress, the work of the supervising ar- chitect's office will be transferred to the Interior Department and come under the division of public works. —_— Many a man lives poorly in order to die rich. two parties &o the dispute simply appear in person béfore the judge and tell their story. He renders a prompt decision on tl facts in accordance with the law. “How about lay* arbitration?” asked. 1 Arbitration Can Help. “It can help a great deal. A very large number of commercial disputes which come befors the courts now might very easily be settled by out- side arbitration. In practically every city or town in the country there is some sort of business men's organiza- tion, such as s chamber of commerce the politicians are asking each other as they re- cover their breath from the surprise of litical atmosphere seems surcharged with ex- citement, and a bolt from the blue might be Who is going President Coolidge's friends are delighted Johnson's supporters exprass themselves as the menace of a third party movement—in Mr. Ford has suddenly become a bigger man in the eyes of the country, beyond It is recalled that Thomas A. Edison, one in a public several weeks ago advised attend to his own knitting; that he could lowing his philanthropic and humanitarian plans and loom larger than a President. vidently Mr. Ford was impressed by the advice of the great inventor, but it is also business and industry which would accrue Coolidge very closely. This is indicated by the people feel that the country will be safe Then, in his practical homely way he asks Sundwy Star. SUNDAY MORNING, DECEMBER 23, 1923. IN POLITICS ’ own right the prospect of a deadlock would . But that is just what Senator Johnson claims Mr. Ford will be unable tq .do, holding that the bulk of those assets why not avoid disturbance of industry and business by enough of the voters making up their minds to elect him, shoo politics away and go on about their business. t sensation nomination * % . The po- the way things work chair. The voluntary Hiram W. s, the gen- passing of all due respect to fate his 1 game and. SNCC of his support to * k ihy ol The politicians are for ruling nomination d state of benefit to tions? s next No- parties. of mind is ment. Ap- President sibly western delegates. would take a hand in * ¥x per cent of 1f Mr. Ford can “deliver” the political assets he unquestionably possesses in his or merchants' association. It shoull be possible for every one of these organizations to make provision for arbitration of disputes between their members. Of course, such arbltra- tion could apply only In cases where disputed points of law or eriminal acts were not involved, but thers are 2 very large number of cases which now come to the courts where the question at issue is only one of an honest difference of opinion, and such cases could be settled quic] cheaply by arbitration.” “Arbitration and small claims courts?’ I remarked, “apply only to civil law suits. How about the criminal law? Is the poor offender on an equality with ‘the rich there? America Upon Of Great MERICA stands on the thresh- old of the “age of power,” an era in which most of the drudgery of life will vanish before the mighty genle of electricity which is being harnessed to man's use. This is the prediction of Samuel Insull, for many years private secre- tary to Thomas A. Edison and one of the world's greatest electrical ex- perts. Mr. Insull today controls the entire electric lighting industry of Chicago and a dozen other western cities. But the great enterprises of which he is head are the mere begin- ning of what he predicts will come ‘within the life of another generation. Mr. Insull represents a type of big business leader that 1s becoming more and more common in America. A technical expert who is more con- cerned with facts than finances and who has vision that reaches far be- yond the limits of his particular in- dustry and sees it in its proper pro- portien to the whole great fabric of civilization which the race is build- ing. Great Changes Seen. “I wish I could look fifty years ahead and see myself the tremendous changes ‘which I know are coming, but I must leave that kind of thing to Mr. Wells and the other fiction writers,” he sald. “We are accustomed to talk of the “The man of destiny” is the title fre- quently applied to President Coolidge, and people are getting to be superstitious about stroke of fate placed him in the presidential has materially strengthened his prospects of remaining there for four years, although, of course, he will have to fight for it twice— once in the nomination contest with an ag- gressive and resourceful opponent and again at the polls with a great party which is now militant and flushed with the hope of victory. President Coolidge's friends say that, with not be overlooked that some credit should be given to Mr. Coolidge himself, by virtue of his possession of the qualities and char- acter which Henry Ford recognized and which moved him to throw the great influ- probable effect Mr. Ford's swing to the President would have upon other gentlemen who have been hovering in the offing—Sen- ator Watson of Indiana, for instance. Would not this move “put a crimp” in their aspira- Just before the Ford announcement came Senator Watson told friends he was undecided what he would do about entering the contest for the nomination. Then there is Frank O. Lowden. sition has been outlined to you before. is waiting for the fight in the convention and the possibility of a deadlock between the President and Senator Johnson, and pos- nator La Follette with his north- In be lessened. consists of ished, will * % for him. One tragic son rem. act of an individual facturer. and destiny, it should against the him. * x speculating upon the the prize It will His po- He such an cvent he the fight himseli. * % growing in deemed by John W, Davis Americans seem to be the most litigious people in the world. If Americans want speedier jus- tice, they must be willing to pay One of the principal causes of delay is that we have for - it. 100 few courts. The burdens on the courts can be greatly lightened by the use of arbitration. Small claim courts should be established all over the country. There should be more ed- ucational requirements for ad- mission to the bar. ‘Take the case of the poor man who is sentenced to pay a fine and can- not do so. He is sent to jall. A rich man convicted of the same offense pays his fine easily. Is there not a real injustice in the great difference between the two penalties?” “Are you not confusing justice snd mercy?’ replied Mr. Davis. “Is it not true that the poor man does not complain of the justice of his conviction, but that he did not re- ceive the mercy he felt he was en- titled to? The law cannot say that one man shall pay one penalty and another a different one. It there is to be any discrimination, it must he left to the conscience and discern- ment of the judge. There you touch Threshold Electrical Ag - different phases of man's growth as of the age of stone, the age of iron, etc. Using the same phrase, I be- lieve that we are today passing out of the age of transportation and are witnessing the dawn of the age of power. Power in First Stages. “I mean by this that we have probably built most of the rallroads and supplementary systems which we need and that the rallroad prob- lem is now a question of Intensive development, 80 as to make each mile of track carry more trafic. We have only made a mere beginning, how- ever, in regard to the development of power and we have as yet no proper co-ordinataion of effort or sys- tematic planning in production and distribution. ““We started with individual plants operating as independent units and we have found that that is waste- ful and inefliclent. I belisve that the day of the private power plant. is over and that the time is rapidly coming when power will be generated and distributed to the entire country through a vast system of central gen- erating plants, which will supply all manner of different users, from the home owner to the manufacturer, the mine operator and the public utility corporation. “Such & system will mean net merely & tremendous reductlon in the hostility to him. All demx vinced that their chance is ccoming in 1924 with another swing of th: p:ndulum, and men whose principles, long cher- keep them in line with himself and his policies and that these voters cannot be willed to another. This opinion accounts for Senator John- ing undisturbed by the adherence to President Coolidge of the Detroit manu- * ¥ % % James M. Cox of Ohio has been regarded as being a potential candidate for the demo- cratic presidential nomination in 1924 ever since his crushing defeat in 1920, and now there are indications that he soon will make announcement of his candidacy. Mr. Cox has rankled under a sense of personal political injustice over the defeat of 1920 and has felt that he was the victim of an inevitable situation—political reaction TAX REDUCTION ISSUE What They BY WILL P. KENNEDY. HAT Congress is likely to do on -taxation is “in the lap of the gods.” It re- quires the greatest temerity at this time to predict what may be done. ‘What “ought” to be done, accord- ing to conservative republican mem- bers conspicuous in the councils of the ways and means committee, is to carefully consider and reach a deter- mination upon the administrative features of the Treasury Depart- ment's tax bill, then to proceed with tax reduction and finish up with the problem as President Coolidge and Secretary Mellon recommended. The ways and means committee is now in recess for the Christmas holi- democratic party, and not alone crats are con- of the nomination looks much more attractive now than four years ago. be recalled that the wise Mr. McAdoo pushed the crown from him in 1920, scenting defeat of the party, and now he is reaching for the nomination with both hands. * ok kX ¥ 1t seems unlikely that there will be a third party movement unless Senator La Follette “starts something.” belief among republicans is that, while he may be active in the nomination contest, either for himseli or another, when it comes to voting in November he will not lead a bolt against the republican party. Politicians doubt the farmer-labor party putting a national ticket in the field. The prevailing likelihood of the The movement undoubtedly is the agricultural states, but it is politicians not yet to have at- tained national size. Speed Justice by Fewer Law Suits And Civil Arbitration, Urges Davis upon one thing which T believe the law should do or rather should not do. Laws should not fix rigid penal- tles. That should be left to the dis- eretion of the judge. It he is the right kind of a judge, he temper justice with mercy and wiil give dune consideration to th; circumstances and temptations of the offencers whom he must sentence.’ Up to the Publie. “How are we going to make sure of getting the right men for judges?” “Ah* responded Mr. Davis. “vou should put that question to the American voter. You may argue |days, | upon technical features of the reve- { diers’ bonus.” |of the republican party as “a master | pretty while a subcommittee works e bill ng is certain and that Is thot +nublican majorities in both branches of Congress will give most careful concern, if mot co-operation, to the tax reduction and revision pro- gram of the administration, with fre- quent prodding and goading from the rank and file of the American people. Congressmen Perplexed. Members of Congress are frankly “between the devil and the deep blue sea” to find a way to reduce taxes and at the same time provide funds for the payment of a so-called “sol- Here is a situation “which they must face: The business of thel country is not vet what it ought to be because of the burden of heavy, unscientific taxation. The Secretary of the Treasury, looked upon by the most prominent and active members of public finance,” has “pointed the way out,” with the staunch support of the President and the entire ad- ministration. The republican members of the ways and means committee can certainly be counted upon to countenance no legislation that would halt the fiscal progress which the party leaders clalm has been ‘made since the republican administratien assumed office—an actual reduetion of the total national debt of $1,600,- 000,000, or between 6 and 7 per cent. In fact, these republican ways and means members now have before them and are studying as closely as though it were & politico-economic bible;- & report carrying resolutions in support of the Mellon tax plan drafted by the committee on national affairs of the National Republican Club. It is pointed out that under the bud- get law and the fiscal policies of Sec- retary Mellon the government is able to report a surplus of upward of $300,000.000 for each of the fiscal years 1922 and 1923, over and above all ex- penditures chargeable against ordinary receipts, including the sinking fund and about the desirability of the elective people have repeatedly cally decided that they want to se- lect thelr judges, and it seems to me the question is, therefore, not open for discussion. The bar associations do their best by giving public in- dorsement to candidates whom they believe fitted for the bench, and re- fusing it to men whom they regard 2s unfit, but that is all we can do. The voter has the final word.” “Mr. Davis,” I sald, “you have re- ferred to the responsibility of the public for delay and expense in the administration of justice. This is one factor, however, with which surely the bar itself must be particularly concerned. How about the unscrupu- lous and incompetent lawyer, who finds his victims most commonly among the poorer and more ignorant classes of the people? How is he to be eliminated?” “That question old as law itsel is, I suppose, sald Mr. as Davis, “and it is an evil which cannot be cured by any panacea. The Ameri- can Bar Assbciation has been work- ing for many years to free the legal Dprofession from undesirable members. We are trying now to put into effect reforms which I believe would prove of very material benefit. In the first place we demand that the bar shall be judge of its own membership or, in other words, shall be the master of its own house. We believe that the dif- ferent bar associations should have the power to expel unworthy mem- bers of their profession. This has already been done in three states where the bar assoclations have been incorporated and given the power of disbarment. Poorly Equipped Lawyers. “In regard to admission to the bar, ‘we belleve there should be more rigld requirements in regard to edu- cation. We would make it obligatory for every man applylng for admis: sion to the bar to have at least two ystem for judges, but the American | and emphati- | PERPLEXING CONGRESS What Legislators Will Do Is in Doubt— Should Do Is Admitted. program, it Is claimed, not only tends to relieve the excessive burden upon all classes of taxpayers, but possesses a further great advantage of directing the flow of capital from tax-exempt securities into business channels where it is urgently required in order stimulate industry and commerce. Though business is prosperous, thera i8 a feeling of uncertainty. One of the chief causes of this is the high rate of income taxation, which discourages the investment of capital in business enterprises and induces taxpayers to withdraw their capital from productive enterprises, availing themselves of the more favorable opportunities provided by the ever-Increasing lssue of govern- mental tax-exempt securities, Corporation Taxes Cited. Careful study of the complete tax returns for the year 1921, republican members of the ways and means com mittee emphasize, shows the adverse effects of heavy national taxation Take the income tax statistics filed by some 356,000 corporations. These in dustrial concerns showed a gross in- come of more than $60,000,000,000. Out of the total number of corporations re porting, 171,000 showed net incomes amounting to more than $4,300,000,000, while more than 185,000 reported no income, but deficits amounting nearly $4,000,000,000. The total taxe paid amounted to more than $700.- 000,000, composed of $363,000,000 of come taxes and $335,000,000 in profits and_excess profits taxes. In the previous year the corporat returns totaled 345,000, of which 20 reported net income totaling nearly $8.000,000.000, with aggregate taxes amounting to more than $1,625,000 The income taxes from individua's showed a similar drift That excessive high taxes unques tionably tend to reduce revenue is In dicated by the fact that for the vear 1920 the approximate total net income on which the individuals paid amount- ed to $24,000,000,000, while for the v. 1921 it dropped below $20,000,000,00 In 1916 the number of individuals re POrting incomes of $100,000 exceede | 6:600. while in 1821 the number hs awindled to 2,300 This decrease in taxable incomes not due to actual loss of income by the individuals reporting. but was un- doubtedly due to investments made by them In tax-exempt securities in order wa 000 ioned by the very heavy { surtaxes. i Twelve Recommendations. | Twelve specific recommendations by Secretary Mellon for the reduction of taxes and improvement of the na- tional tax administration will prob- ably be adopted, as follows: 1. A per cent reduction earned incomes as distinguished from incomes from business or monts. 2. A reduction of the normal 4 per cent tax on net incomes up to $4.000 to 3 per cent, and from 8 per cent t 6 per cent in the normal tax on net Incomes above $4,000. 3. Reducing the surtax rates by invest- at other similar retirements of the debt. Balances Budget Each Year. Since the end of the war the gov- {ernment has balanced its budget each {vear and established a surplus, after | providing for interest and sinking fund {changes. It now stands committed, republican leaders protest, to the policy of continuing to include these debt service charges in the annual budget and gradually reducing the war debt out of current revenues. Secretary Mellon has outlined a pro- gram for immediately applying the re- sulting Treasury surplus to relieve tax- payers partially of the {nordinate in- crease on account of the war. This Mailing of Guns May Be Changed Congress will soon consider the ne- cessity for relieving the Post Office Department from handling firearms in the mails contrary to local laws and police regulations. Today the Post Office Department is in a position where it is on occa- sions acting In violation of laws in carrying out its duties. Under the law the Post Office De- partment s compelled to transport firearms in the malls when- offered, and consequently finds itself at times in conflict with the police regulations of communitfes and citles. The de- partment is compelled to deliver such firearms when carried in the malls, notwithstanding the local regulations Wwith respect to the purchase and pos- session of such. Particularly true is this with reference to the city of De- troit, Mich., where commendable ef- forts have been made to stop the traf- flo in and delivery of firearms. The present administration of_ the Post Office Department believes that it should not be compelled to carry fire- arms under these conditions, and it In a thoroughly competent law school. As one step in that direction, we have & committee engaged at present in listing those law schools, which we belleve are equipped to give a young man the proper training. Of course, we cannot insist that a candidate for the bar, must attend one of these schools, but I think that the moral effect of the publication of our list ‘will be sufficient.” “Good or bad, have we not far too miny lawyers?”’ was my final ques- tion. “That may be true, but I do not know how you can set any limit to the number of lawyers any more. than any other profession. The American people would never consent to any artificial limiting of opportunuity in any direction. The only thing I know that might be done would be to edu- cate young men to the disadvantages of being & lawyer, and much might years of university education or its equivalent, and three years training to the number of doctors, engineers or be said en that point.” will add its approval to Congress of sultable suggestions for remedial leg- islation. . Couzens Finds Howell Rival in Running City Senator Couzens of Michigan has a rival in the United States Senate for practical development of municipally- owned and operated public utilities in the person of Senator Ralph B. How- ell of Nebraska, After nine yvears of struggle in the legislature and the courts Senator| Howell succeeded in obtaining author- ization for his home city of Omaha to purchase its water supply plant. The plant was pirchased in 1912 and How- ell undertook its operation. He then ‘went after a municipal ice plant and after years of fighting succeeded. In 1920 he acquired for the city a gas plant and he was trying to get hold of the electric light plant when elected senator in 1932, commencing application of them {810,000 instead of $6.000 and sca { them progressively upwards to | cent at $100.000. 4. Limiting the reduction of {tal losses to 121: per cent of {loss. The present law limits the tax flez capital gains to 121 per cent, but puts no limit on capital losses. e pe 5. Limiting the deduction of gross Imcome for interest patd during t year and for losses of & business character to the amount that sum of these Items exceeds exempt income of: the taxpayers. 6. Taxing community property in- come to the spouse having control of the income, to cure = condition in such states as Arizona, California, Tdaho, Loulslana, New Mexico, Ne- vada and Texas. 7. Repealing the tax on telegrams, telephones and leased wires. 8. Repealing the tax on sions. 9. Repealing miscellaneous nui | sance taxes which have a small be: ing on the general revenue of government. 10. Recommending amendments (now being considered) to strengthen the administration of the federal tax system and eliminate methods used hy taxpayers to avoid imposition taxes, 11. Recommending the establisii- ment of a board of tax appeals, inde- pendent of the bureau of internal revenue, to hear and determine cases involving assessments of internal revenue taxes. 12. Recommending simplification in administration of the federal tax system 5o as to make the law. more readily understood and permit of prompt determination of tax liability. Sole Stumbling Block. The sole stumbling block to the adoption of the Mellon plan for im- mediate tax reduction, leaders of the administration and in Congress say, is the agitation for a federal “sol- diers’ bonus.” Listen to Chairman Green of the ways and means committee, wha says that the proposed reduction of taxation: “Will actually mean in the end a greater economic gain to the soldiers jand their families and their neigh- {bors' families in the general averag- ing of results in everyday life, in the ultimate reduction in the cost of living, than the few hundred dollars they would get out of the bonus.” In all this it Is constantly empha- sized that “disabled veterans should receive the most generous considera- tion from the government. Republican leaders—in the admin- istration and in Congress—express the bellet that a sound financial con- structive policy for the American government will In the long run af- ford the best basis for extending needed assistance to Europe and for the revival of the prosperity and expansion of domestic business on constructive lines. It is a consummation devoutly to be wished.” the tax- admis- the