Evening Star Newspaper, December 29, 1924, Page 5

INHERITANCE TAX ¢ | REFORMS SOUGHT National Association Confer- ence Views System as Confiscatory. v RY FREDERIC WILLIAM WILE. Varly pths of the new year will ®vitness the launching of a concerted effort to bring about reforms in the pation’s inheritance tax laws. Presi- @:nt Coolidge on several occasions has urged the necessity of reorsanizing the dual system of State and Federal eatate taxes, which is almost confls- catory in effect. To grapple with the oblem in all its details, the National e Rt forence of 46 States, to be convened Washington soon as possible er February 1. The prime mover the enterprise is the president of Thomas W. Page, 1 of the United States mission and professor of at the Unliversity of Vir- as association, Tt was hoped to hold the conference @:ring the first week of February, but ©wing to important business pending many State legislatures It bably will be impossible to as- Eembla it until after adjournment of €ongress, At one time President Coolidge intended to {nvite State governors, tax commissloners, and at- Sorneys general to confer in Wash- fngton with Federal tax officials on fnheritance tax matters and co-re- {atied questions’ It ia stated at the White House that no such plan is 101 on the President’s program. He { eves a conference is highly de- §irable and ix certain to give execu- ~ support to the National Tax As- #ociation’s scheme Meeting for Discussion. proposed Page to consnltatior conference. writer. ‘ and discussion ring about the repeal of the Fed- e:al estate tax is not essentially its| purpose. What is primarily aimed at the discovery of ways and means for securing relief from the well- pigh intolerable situation now ex- fsting. 1 me evident that the time ha arrived for action of # somewhat more fundamental char- ter than mere mecting and discus- #ion by the who will attend the ¢onference There is imperative need gor concerted actic somewhat @fMcial charact dition where- taxes coll on one estate by ¢he TFederal Government and per- baps half a dozen State governments $nay more than the entire estate is palpably a chaotic and un- z‘vl! system. It can obviously be ~medied only by the working out of | ome plan of uniform and nonover- f"[‘vlnz taxes on inheritance. “THe following definite alterna- $ives are, therefore, sharply presen ®d at this time and demand the seri- eus attention of all citizens, who frust necessarily look to tbe State #nd Federal oflicials in the first in- ance for a solution 1. “Abandonment faxes as a source 2. “Collecti ¥ederal Governn tion by it of part @mong the States 2. “Abandonment & mource of Federal revenue, with a said purely To is consume in of Inheritance of State revenue. of such taxes by t ent, with distribu- all of the yield of these taxes as he Working agreement among the States to accomplish equitable results.” Tnterest Intensive. The National Tax Assoclation's pre- l nary activities have developed an itensive interest in the conference frosram. Alaba d Florida are 1a only States in the whole Union do not impose inheritance taxes i. nearly all of the other 46 States here 13 the liveliese desire to end the ghuddie that now permits Uncle Sam nd the various State treasuries be- €ases out of their whole birthright Ludicrously unfair results ensue, and endless confusion. At the present . the representatives of an estate n have 0 pay a tax not only to Federal Government, but a tax varving rates many different tates in which a certain date edent’s property was located. On ®1e share of railroad stock an estate r-a\ have to pay both a Fedéral estate ax and an inheritance tax to the soveral States in which the road op- evates. Taxes and expense incident to determination and payment may wnder the present system, easily gmount to considerably more than $he value of tl 'k David B. « soap ki gassed awas ently in ®f his millions his heirs who Pasadena, per cent The 11 and to Federal Government took about Bor cont in e Ohio “alifornia te cent each. A | Foston will an estate at h no fewer 18 States took | inheritance wallop. The | Flagler ¢ > was preyed up- 21 different State tax collectors ew York banker, who left an #state of more than §40.000,000, was the testator of only $24,000,000 by the time Federal and State tax com- puissioners wers through with it i&tate taxes collected by the Federal svernment during the fiseal year ended June 30, 1924, totaled $102.966,- §61. Secretary’ Mellon once described #nch taxation mic sulcide,” re-m,k, the 1 fund of the Nation ransferred 16 per Teft than tax into the coffers of the goverament and by it used for oper- Otto 1. Kahn, New and cconomist, assails ihieritance taxation on the ground | hat it leaves entirely untouched the wastrel, who never laid by a cent | g0 his life, and penal him who acticed indusiry, thrift and self- CITY NEWS IN BRIEF. The League of Women Voters in- Wites its friends to a tea at the home ©f Mrs. John Mock, Connecticut venue, tomorrow from 4 to & p.m ‘n\ Gertrug nker, organizer and resident of the League of Women tu'hrfl of lonolulu until her return o the United States, will speak on Politics in the Hawalian Islands.” & expenses. k banker (Copyright, 1924.) tarry Farm Citizens’ Association will meet tomorrow, 8:15 p.m., in St John M. E. Church. southeast. ‘There will be no meeting of the Piaille classes of the District Chap- ter, American Red Cross, tomorro because of the holidays. The next ceting will ba held at headquarters, §5 Jackeon plac January 6, at 8 pan. Xolunteers are wanted to join thes raille classes, where instruction in Lam'- work and shellacking will be given without charge. For in- formation apply 4o 16 Jackson place. The Army and Navy Ch=ater will cet at the home of Mrs. Rickard D. {'4 Garde, 2630 Woodley place, fanu- @t 1. Mrs. Ya Garde will entertain gointly with Mrs. Roy T. Morris. The sixty-second anmiversary of he emancipation proclamation will e celebrated January 1 at 1 p.m. 8t John Wesley Church under aus- ices of Joint Emancipation Commit- teu of Washington. The Woodrow Wilson Lodge, No.| $16. Progressive Order of the West, | Wil clect oficers tomorrow, 8:30 p.m.. Bt 509 G street. The Southeast Washington Citiyen soclation will meet in the A, |, ool lomuriow ut 8 p.m, = ~ NEW MOVIE RELIEF. Mary Pickford, Fairbanks and Others Form Corpcration. HOLLYWOOD, Calif, December 29.—Articles of incorporation for the Motlon Plcture Tielief Fund of Ame - ica, designed to take over film relfef work formerly carried on by the Actors’ Fund of America, will be filed in Sacramento today, it was an- nounced last night. Formation of the new ganization was forecast in a recent Announcement by trustees of the Actors’ Fund that their work hence- forth would be confined to the stage. I'rominent among the incorporators of the new fund are Mary Pickford, Douglas Fairbanks, Cecil B. De Mille, Jesse Lasky and Rupert Hughes. relief or- ORGANIZATION ACTIVITIES. TONIGHT. The Vermont State Association will hold & “town meeting” at Continental Hotel at 8 o'clock. Wil C. Barnes will describe “Ye Life of Ye Forest Ranger” with ‘“pictures on the screen.” Carols and hymns of Christ- mas time will be sung by the assem- blage, and “Mistress Plerce” will be hostess for “ye inner man food.” Wilfred C. Gilbert will sing. The D. C. Graduute Chapter of Phi Gamma Delta College Fraternity will have a smoker at University Club. Offi- cers will be elected and delegates named to the national convention to be held in Richmond, December 31-January 3. The Georgla State Club will have a Christmas party at the Washington Club, 9 o'clock. Entertaining features and dancing. Mrs. R. E. Hall and her committee have charge of arrange- ments. J. F. Dirzuwelt will speak on “Mem- ory Training” before Washington Practical Psychology Club, 8§ o'clock, at Playhouse. Senator Swanson Says Com- plete Figures Are Most Encouraging. Despite the large plurality rolled up for President Coolidge, an analysis of the election returns shows ‘“‘most encouraging future prospects for the Democratic party,s’ Senator Swanson of Virginia, chairman of the speak- ers’ bureau of the Democratic natlon- al committee, declared in a statement Saturday. Senator Swanson pointed out that in 13 States which gave its electoral votes to the Republican candidat, the combined popular vote for John W. Davis and Senator La Follett Independent candidate, was grea than for President Coolldge. As & result, he €ald, “thero are 235 elec- toral votes in the electoral college where the people clearly indicate an- tagonism to the existing Republican administration, lacking only 31 votes of a majority of the college.” Cites Narrow Margins. A change of between 2 and 6 per cent {n the popular vote in other States carried by President Qoolldge would have increased the opposition electoral vote by 35, or a majority, Senator Swahson sald. T have carefully analyzed these re- turns,” said Senator Swanson, “and far from being unfavorable to the fu- ture of the Democratic party they in- dicate a political situation in which by wise management on the part of The Woman's Relief Corp: ary to G. A. R, will hold a reception in G. A. R. Hall, 4 pm. auxili- ew Year from 1 to The District League of American Pen Women will meet at its club- house, 8 o'clock SRR | THE WEATHER | | District of Columbia—Cloudy and warmer tonight, probably followed by rain or snow tomorrow: lowest | temperature tonight about 28 de srees; gentle to moderate east and southeast winds. Maryland—Cloudy and night and tomorrow, or snow tomorrow; east and coast. Virginia—Cloudy and warmer to- night, followed by rain on the coast and rain or snow in the Interior to- morrow and in south portion late to- night; fresh easterly winds, West ,Virginia—Cloudy and warmer tonight; tomorrow snow or rain and warmer. Records for 24 Hours. Thermometer—4 p.m., 2 12 midnight, 21; ¢ am noon, 3 Barometer—4 pan., 30.51; 8 pm, 20.54; 12 midnight, 30.54: 4 am., 30.58; S a.m., 30.54; noon, 30.50. Highest temperature, 30, at noon. Lowest temperature, occurred at 4 a.m Temperature same date last year— Highest, 50; lowest, 36. Condltion of the Water. Temperature and condition of the water at 8 am.: Great Falls—Tem- perature, 32; condition, clear. ther in Various Citi 5 Temperature. ®x warmer to. probably rain | moderate to fresh southeast winds on the 5 pm 17; 8 am occurred | 17, sowoivy Twap Stations. weg o) my 38 1% 48 Abilene, Tex. 20.9% A vever 30.54 Atlanta . 30.30 Atisntie City 80.56 Haltimore .. 30.54 Rirmingham. 30.30 Rismarck .. 30.08 3030 30.40 20.38 Cloudy Cloudy Clondy Clondy Clear, Cloudy Cle Cloudy Snowing Raining Cloudy Cles Clear Pt.cloudy Cloudy Clear) Touds “lear Charleston Chicago .. Cinelnnatl . Cleveland . Denver ... etroit ¥i Paso.... Galveston . « Helena : Huron, £ 1. « Tndianapolis « Jecksonyille. « Kansas City 30, % « Tos Angeles. « Loutsville « Miami, Fla « New Orleans « New York « Okla. Clty. . 3 maia . riladelphia ittsburgh lear loudy Toudy, Clear) Clear 30.60 Clear 30.08 Clear 3048 .. Foggy 20 i .. Pteloudy Rain Clouds now Raining Clear Cloudy Clear, Snow, Rain Snow Clear, S. Lake City 30. San Antonlo. 3 San Diego... 30,08 WASH.,DC. 3054 FOREIGN. (8 a.m., Greenwich time, today.) Stations. Temperature. Weather. Tondon, England.......... 42 Clear Parls, France. 30 Clear Copenhagen, Denmark 0 Clear Stockholm, Sweden, 42 Clear “ibraltar, Spatn.... . Part cloudy Horta (Fayal), Azores..... Cloudy. Hamiiton, Bermuda. . Part cloudy San Juan, Porto Rico Cloudy Havana. Cuba......... Clear, Colou, Canal Zone, Clear, the Democratic party, would result in | its return to power. The vast popular | piuratity vociferously proclaimed |by the Republicans does not indicate fairly the political situation. Presi- | |dential elections are controlled by a | | majority of the electors selected from | the 48 States and not by an aggregate vopular plurality “In the last election Davis received 136 electoral votes, Coolldge 382, and La Follete 13, making the 531 votes which constitute the electoral college, | and giving Coolidge a majority of 133 | ‘otes in the electoral college. Result in 13 States. { But it should be noted that in is majority of 133 which Coolidge obtained there are 13 States where if the vote of Davis and La Follette had been united the votes of the States would have been cast agalnst Coolidge. Thus in 13 of these States, Arizona, Idaho, Kentuck Missouri, Montana. Nebraska. evada, New Mexico, North Dakota, South Dakota, Utah and West Virginia, a majority of the people expressed at the polls a dissent at the continuance in power of the Coolidge administration. These 13 States have an aggregate of 56 clectors, which if added to the 149 electors carried by Davis and La Follette, would make 235 electors in States where the people clearly ex- pressed themselves as opposed o the Coolidge administration. “It should also be noted that in this majority for Coolidge Minnesota is included, with 12 electoral votes. A change of 2 per cent i{n the eleec- toral vote cast in Minnesota would have made this State cast a majority | of its votes against the Coolldge ministration. Among these States’ i also included Oregon, with five elec- toral votes, which only gave Coolidge W majority of 6,528 over the opposi- tlon, and a change of 2 per cent of the vote cast there would have made the vote adverse to Coolidge. It should also be noted that Wyoming is included, with three electoral votes, with a majority for Coolidge over the opposition of -3,816. A change of 3 per cent -of the vote | would have lost the State to Coolidge. | Close Call for Indiana. | Tt should also ba noted that the 15 electoral votes of Indiana are in- cluded, where a change of 6 per cent in the vote cast would have made the State go adverse to the Coolidge ad- ministration. These four State whers a small change would have produced different resuits, as indi- cated, have an aggregate of 35, which added to the 235 makes 270 electoral votes, 4 morc than is necessary for an election, only 266 being required. “The returns indicate that the Cool- idge administration has been returned 10 power by a division In its opposi- tion and by a meager majority which can easily be changed under favorable conditfons Fourth, the returns clearly indi- cate that the Democratic party has a constituency in the country which will zive {t support and restore {t to power it it conducts itself wisely, broadly and patriotically and shows Iitself worthy of responsibility and power. A majority of the people in the United States favor the Democratic party and its principles if they are adhered to and_followed The returns Indicate that the Demo- | ¢ratic party is the only party that can | successfully contest with the Repub- lican party, and that a third party but tends to aid the Republican party and its continuance in power. “The Democrats elected governors in the great States of New York and Ohio, around which can easily be buflded Democratic success in the future. 1emocratic go in Arizona, W “The Republican party is opposed an active, hopeful and militant | Democratic party with a large mem- Dbership in the Senate and House. APOLOGIES! As the paper goes press, service strained to t to at our store 18 he utmost as hundreds of men are seeking the good values we offered them. Many have not re- ceived the attention which this store has been accus- tomed to give and we're sorry; but we are swamped! Tomorrow the rush won'’t be so bad, able to and we'll be give better service. Our big advertisement on page 7 tells the story again. Raleigh Haberdasher Satisfaction Guaranteed Inc. Thirteen Ten F Street ernors were also elected | oming and New Mexico. | | ease for so | | RISE IN ANALYSIS| YoU DISCOVER THAT AS FAR AS JUNIOR’S CONCERNED THE TOOL OUTHIT UNCLE JOE GAVE HIM FOR CHRISTMAS IS A 100 % SUCCESS N. W. WILLIAMS EXPIRES. Baltimore Man Formerly Was Maryland Secretary of State. Special Dispatch to The Star. BALTIMORE, Md. December 29.— Winslow Wiiliams, former Secre- tary of State of Maryland, and well Lknown in society circles In this tion, was found dead in bed this morning at his home here. He had been under treatment for heart dis- time. Mr. Williams was born in Cleveland in 1860, and came to Baltimore wtih his parents when quite young and at- tended the city schools, later gradu- ating in law from Johns Hopkins and Columbia University. State's attorney was judge advocate general staff of 1904 to 1908, tary "Prnch?r" Special Dispatch to The Star. WINCHESTER, Va., December 29 “Rev. Berryville to do some Christmas shop- ping, is spending the holidays in jail. le was seen to take a drink from a bottle in a public place and almost | immedlately fell standers found him unconsclous, and | after being given medical treatment | he was committed to jall on a charge of being a general nuisance. He served as one term, and on the Warfield from for Gov. Ldwin of State. Jailed as Nuisance. Robert Brown, who came from to the floor. By- when he became Secre- | ‘fiuxfi WEEK END OF SHIVERING. | Needle Ice Paralyzes Water Supply | in Ontario Cities. WINDSOR, Ontarlo, —Due to needle ic December settling at the | Detroit River aturday night and | sor and Sandwich, hundreds of resf- | dents were forced to shut off their furnaces and spend a shivering week end. | B FF Bowery Mission In New York has an auditorium seating 330 people, and the average attendance every night of the year is about 150, BOYS SHOP ON THE SECOND FLOOR OF I'he decond of u series of THE' P~ B STORE The boy couldn’t spend his Christmas money more judi- ciously than by getting a new suit and overcoat at these reduced prices. Boys’ Suits and Overcoats Are All Greatly Reduced And altho the prices may be deeply cut for clearance P-B patrons know that quality, style and P-B reputation never vary. All styles—all sizes. Boys’ $12.75 Suits and Overcoats $9.75 Boys’ $15.00 Suits and Overcoats $11.75 Boys’ $18.00 Suits and Overcoats $14.25 Boys’ $20.00 Suits and Overcoats $16.25 Boys’ $22.50 Suits and Overcoats - $17.75 Boys’ $25.00 Suits and Overcoats $19.75 Boys’ $27.50 Suits and Overcoats $22.25 Boys’ $30.00 and $35.00 Suits and Overcoats $24.75 * NATIO KNOWN STORE e mouth of the intake pipe from the (&bout 75 B. | paralyzing the water supply In Wind- | ‘apartment” became acute “bec; | { { | | slides by MAPS 207H CENTURY EXPLORERS' WORK Geographic Society Will Have ouvenir Exhibit for As- sociation Meeting. A pictorial, map and souvenir ex- hibit of important explorations of the twentieth century will be open at the headquarters of the Natlonal Geo- graphic Society during the three-da sessions there of the Association of American Geographers, beginning to- morrow. The various stages of map making will be shown, photographs brought back from hitherto unvisited places and peoples by National Geographic Soclety expeditions will be displayed and keyed with maps so that the Jo- cations of the scenes can be de- termined at a glance and recent com- pllations of the society's study of bird and fish life will be exhibited All members of the Association for the Advancement of Science, with which the geographers are afliliated, are invited to inspect the exhibits and to visit the geographic's quarters. Photographs to Be Shown. Photographs will bb shown which were taken by Joseph F. Rock when he adventured among the turbulent peoples of the China-Tibet border in search of blight-resisting chestnut trees, strange birds and animals and the potentially valuable plant im- migrants which already have arrived here. Mr. Rick's pictures include the first photographs ever taken curious religious rites practiced among remote Chinese peoples before Buddhism came, and scenes from a country where nature and man amaze a region of leaf-eating monkey: snow-crowned mountains, rope bridge: hich swing protesting mules across torrential streams, green parrots feeding on red berries and gorgeous falleys of brilliant flowers and be- jeweled males. Tomorrow's prograr of the Association of raphers will include a description and Dr. eil M. Jjudd of Chaco Canyon, the New Mexico metropo of » Where the housing prob- Pueblo Bonito fashionable use of the conflict between transients, or nomads, and :he permanent tenants Indeed, there is ground for belief that the transients completely ousted the apartment dwellers, and that the dwell érs departed so hurriedly that they left for the meetings American Geog- lem in the head- | of the | FERRY STEAMER BURNS. Newport News Largest Craft of Type at Norfolk—Loss, $50,000. NORFOLK, V. ferry steamer Newport craft of its type plying about Nor- folk, was hurned to her main deck today while temporerily out of service at her dock at Pine Beach. The loss including dan to the ferry slip of about $8,000, probably will reach $50.000. The blaze | passenger not been started section determined in Its the origin negro has Author’s Mother, 96, Dies. BUFFALO, N. Y. December 29. | Julianna Francis Hubbard, widow of | Dr. Silas Hubbard and mother of the {late Elbert Hubbard of East Aurors, who lost his life on the Lusitania, died yesterday at the home of her daughter, Mrs. Willlam R. Heath, here. She was In her 96th year. | | | | behind them the many beautiful art ob- jects, including turquoise necklaces and their household utensils and even their rouge pots, in which the ochre coloring remains usable to this day. Dr. Judd Will Describe Methods. Dr. Judd describe new methods which were Gevised 10 extract the |fragile basketry from the tons of debris. {and keep it intact so that it may be vn this week hibits of t Canyon both at the National Museum and the National | Geographic Society Buildings. | Another interesting portion of the exhibit will be that of photographs from the collection made by the Na- |tional Geographic Society’'s Central | Chine expedition. The Jeader of that e dition, Frederick Wulsin. has just | brought back to Washington photo- | graphs of the non-Chinese populatior which ranges the little ince of Kweich from which frequent visitors had reported human types resembling the Gurkha, the South Sea Islander, the Americar Ind'an, tribes ich thresh grain o. roof tc a Holy Land, and iy “prayer flags ortified castles Here, combatants, armed with blunderbusses, broadswords and bag of stor le their disputes i horseback = Dr. W, in- Greet Visiters. Dr. Gilbert Grosvenor, president of National Geographic Society, wil visiting geographers to arte Luncheor them daily during Dr. Grosvenor recent map, ex of the Grosvenor to veelcoma the will their also the ploration and educ National society w the headq ographic throughout peiets will ontline ich has made Washingtor diffusion of which extends ers the D. J.KAUFMAN . 1005 PENNA. AVE. 1724 PENNA. AVE. as and “pep. . it'’s our clearance of yours. 500 1005 Pa. Ave. All $30 & $35 O'COATS All $40 & $45 O'COATS All $50t0$60 O’ COATS No Alteration Charge Garments Held on Deposit Well, Folks: Iam all full of excitement We have been loaded to the "g'unwales“ with ready buyers for three days. Started clay after Xmas and it never let up— . once-a-year Men~s Over- coats—and believe me, Pete, the folks have hopped right on 'em—better hurry in for M/q' 23 3 HOME OF THE TWO-PANTS SUIT Two-Pants Suits Reduced to Money's Worth or Money Back D. J Kaufraan»p lovu es 2 NG 1724 a. Ave.