COLUMBIA, MISSOURI, SUNDAY, DECEMBER 8, 1912
' : JgUUB'i.'T y'lt " " -jg
DR. LOEB TALKS
ON TM REFORM
Says Constitutional Amend
ments Will not Give
POINTS OUT DEFECTS
Discusses the Present Lick
of Uniformity and
That the only way Missouri will ;
get relief from her present undesir-
able tax system is through a com-
pletc revision of those sections of:
the constitution relating to taxes, was
the opinion expressed by Dr. Isidor
I.oeb. professor of political science.
at a talk to the Social Science
V..UD u, i..v i"..C.", r.1Ua, U.K..I.
He wont on to say that an amend-
ment to the constitution would not '
give adeiiuatc relief, because what-
ll --!. ,- tliA fvitAAv4 ImS i n w tnlv
ever it might be it would almost cer
tainly come into conflict with other
existing tax clauses.
Doctor I.oeb is also in favor of a
tax commission. He thinks that such
a commission is needed with real ef
ficient central control over all the as
sessors of the state. This, he says,
would do away with part of the in
equality of assessments among the
different counties. He said that it
was a deplorable fact that the tax
assessment is different in the various
counties. One county may assess at
CO cents on the dollar and another
at 25 cents, he said.
Says Lair Is Violated.
Doctor Loeb said that the law re
quires that all property be assessed
at its actual cash value, 100 cents
on the dollar. But the law is violated
in every county in the state, he said.
Then he took up the essential fea
tures in which the present laws fail.
"The present general property tax
fails, first because of the lack of uni
formity," said Doctor Loeb. "There
is a lack of uniformity among indi
vidual assessments, due to the lack
of knowledge of assessors, as a rule.
Then there is a lack of uniformity
among the classes of property. The
law provides that property be as
sessed at its cash value. Xot every
body knows this. Xot even all the
state legislators know this and most
of the assessors do not observe it.
"Another notable lack of uniform
ity is in the taxing districts. Differ
ent counties have radically different
assessment percentages. They vary
from 20 to 60 per cent of the cash
Lack of Universality Is a Defect.
"The second great defect of the
general property tax it its lack of
universality. Some property escapes
assessment and consequently taxes.
That is personal property, especially
intangible personal property. Under
our present system individuals assess
their own personal property. The
assessor cannot find intangible per
sonal property and so is not to blame
for its escape of taxation.
"The law of inverse ratios applies
to the taxing of intangible personal
property. In proportion as the
amount of such property increases
the relative amount taxed decreases.
With the growth of civilization there
,t m.n.n in nersonal nron-!
is a gro:
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erly. And the worst part of it is that
the wealthiest persons and districts
pay relatively the least taxes on per
sonal property. For instance, in
Boone county 2:'. per cent of the total
valuation of all property was per
sonal while in St. Louis only 17 per
cent was personal, and yet everybody i
knows that the relative amount of'
personal lironcrtr in St. Louis
greater than in Boone County.
Dot-tor Loeb then went on to read
statistics showing that in Missouri
the percentage of personal property
when it is very evident that it should
"The present law puts the individ
nni intn tn x-rpnt tomntation." said
Doctor Loeb. "No one likes to pay
Assessors Don't Carry Out Law.
"Custom has led to wholesale eva
sion or the tax on intangible personal
property. Assessors don't pretend to
carry out the law. The individual
justifies himself by saying that every
body else is doing It. Then too, no
person can afford to obey the law re
garding intangible personal property.
Why? Because a great amount or
personal property does not yield an
income or more than 4 or 5 per cent.
At our present rate of taxation, if
personal property was assessed at Its
actual value, taxes on it would
COLDEK WEATHER COMI.VG
U. S. Forecast Says Teperature 1Y1H
Drop to. SO Tonight
Fair and colder with temperature
.'ailing to 20 or lower at night, is the
weather forecast for today.
It. H. Emberson to students in the
short course on "Rural Social Cen
ters", at Y. M. C. A. Building, 9 a.m.
Exhibit of American sculpture in
the Museum of Classical Archaeology,
from 2 until 6 p.m. Dr. John Pick
ard on "Some Masterpieces of
American Sculpture" at 3 p.m.
amount to about 3 per cent in Boone
County. Thus there would not be
,eft much more than one cent
Vo one , goi t0 suffer conflsca.
Doctor Loeb then took up remedies
for the MlM0Url , situation. e
sM Umt tfce natura, Qne often ad.
vocated, was that of more stringent
measures of assessment, the inquisi-
,oria, or ,he fcrret svstcm This he
,d ,lad bcen tried b. statcs
Ithout success. In ohio ,t had act.
. a Hncrease the
amount of personal property as
sessed. The next remedy he discussed was
that of a board of equalization. He
said that county boards of equaliza
tion could do little, but a good state
board might do much. The defect
with most state boards is that their
acts are influenced by politics. Also
he said that they are not experts, as
the board is composed of executive
officials who have other duties and
little time to devote to the subject.
They do not, and will not apply dras
tic measures, he said.
He's for Tax Commission.
Doctor Loeb then took up the va
rious tax commission reports made
in Missouri. He said that a perma
nent tax commission with power to
supervise the county assessors would
do much to relieve the present situ
ation. Likewise he said that a sepa
ration of the sources of taxes be
tween the local and state assess
ments would do away with much of
the existing defects.
He believes that a low tax rate for
personal property would give much
relief and quoted to support his stand
statcs that have established low rates.
In those states much revenue has
been derived from personal taxes be
cause the rate was low, while where
the rate is high it is not assessed at
all, as in Missouri.
TO UNITE ROAD CLUBS
New Organization Wants to
Co-Operate with Local
Missouri will have some real live
road-building legislation at the next
session of the legislature if the State
Highway Improvement Association
gets in proper working order to put
through its plans by that time. The
secretary, Jerome B. Grigg, is in Col
umbia now to give the new movement
The legislative committee of the as
sociation has plans for bills which
if passed will insure organization and
spirit in the road building efforts of
Missouri citizens. One of the mem-j
hers of the committee is George B.
Ellis of Columbia.
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A Cupping anu mulling uuiinuiuiii
will be maintained to distribute inter-
csting road information to the papers ,
of the state. Besides, articles con-1
tributed by men understanding road
building will be sent out. Among'
those who have promised to write
some of these articles is Dean Walter
Williams of the School of Journal
ism. The purpose of the Highway Im-
provement Association, according to '
Mr. Grigg, is to get all the associa-1
tions of the state organized in a uni-1
ted effort to do road work. It will
co-operate with the automobile, coun
ty, township, special road and county
The new association was formed
November 13 in Jefferson City.. Wil
liam Hirth and Dean Walter Williams
of Columbia are members of the
board of directors.
Mr. Grigg got Into the road-building
work when he attempted, with a
number of other Joplin men, to get
a road from Joplin to Kansas City,
ested in getting better roads ror Mis
Since that time he has been so inter
souri that he has extended his efforts
to the whole state.
He has a son. Eayre. who is a
freshman in the College of Agricul
ture of the University of Missouri.
VALLEY TRACK MEET
TO ST, L
Washington Wins Big Event
Away from Kansas City
and Des Moines.
K. S. A. C. IS ADMITTED
Cross Country Meet to Lin
coln Tennis Tourna
. ment at Kansas.
St. Louis, instead of Des Moines,
will see the next Missouri Valley
Conference track meet. The faculty
representatives of the conference
schools, in session here yesterday and
Friday, voted to hold the meet in the
Washington University Stadium May
They also decided to admit the
Kansas State Agricultural College as
a member of the Conference. Its
membership will begin next Septem
ber. The selection of St. Louis as the
place for the annual track and field
meet was the result of a compromise.
For the last four years Des Moines
has had the meet. St. Louis, Kansas
City and Des Moines were the only
places considered. Missouri, Kansas
and Nebraska Universities favored
Kansas City but the majority could
The cross country run will be held
at Lincoln some time next fall. The
tennis tournament was transferred
from Washington University to Kan
sas University, and will be held the
third week in May.
It is aimed to eliminate all rough
ness from basketball. The officials
will be supposed to prevent all block-
ing on the run and charging. "Welwas installed the very day I asked
want more playing the ball, instead
of playing the man, and to make the
game basketball instead of indoor
football," said Prof. R. G. Clapp. of
the University of Nebraska, secretary
of the faculty representatives.
The meeting of the athletic direc
tors ended Friday night with all the
inter-conference games arranged.
Columbia will witness the climax of
i the season in three sports. The final
games of basketball, baseball and
football will be played here with
Missouri will play four conference
football games, Ames, Drake, Wash
ington and Kansas. In the place of
Nebraska Missouri is trying to ar
range a big-nine game, probably with
Illinois or Indiana. Oklahoma proba
bly will be retained on the schedule.
The football schedule to date fol
lows: October 5, a small Missouri
college; October 12, probably Rolla;
October 18, probably a Western Con
ference game; October 25, probably
Oklahoma at Columbia; November 1,
Ames at Ames; November 8, Drake
at Columbia, November 15, Washing
ton at St. Louis; November 22, Kan
sas at Columbia.
Thirteen out of a possible sixteen
baseball games have been scheduled.
Washington and Drake will not play
baseball next spring and Nebraska
will not schedule any conference i
games now. The remaining three
games may bo with Western Confer-
track schedule as
. planned by C. L. Brewer, director of
athletics, follows: ' March 7, Kansas
i. T. ,. ,..,,. ,; ,. ,-
ui jausua i-v iiuuuui;, .wiiiuii 1.1,
Missouri Athletic Club meet at St. ,
Louis (indoor): March 22, Kansas
City Athletic Club meet at Kansas
City (indoor); April 19, Drake Relay
meet at Des Moines: April 20, Fenn
sylvania Relay at Philadelphia; Maj
High School Day;
May 17, Kansas
at Lawrence: May 31. Missouri Val
ley Conference meet at St. Louis;
June 7. Western Conference meet at
Marshall Field in Chicago.
Mr. Brewer is trying to arrange for
Big Nine meets for the two open
dates, April 12 and May 10. Wiscon
sin may be one of the schools. T. E.
Jones, track instructor here now,
will have charge of Wisconsin track
athletics next spring and a meet with
Missouri is therefore looked upon
with favor by both schools.
Now that the Kansas Aggies have
been admitted to the conference, all
or Missouri's basketball games but
one will be with coherence teams.
Union T. W. C. A. Meetintr.
The Young Women's Christian As
sociation or the University. Christian
College and Stephens College will
hold a union song service at Chris
tian College at 6:15 o'clock tonight.
Members from each association will
WATER AND LIGHT
WORSE THAN 'PHONE"
Professor Doane Compares
City Service with That
of Private Company.
WITHOUT HEAT 3 DAYS
Paid $57.25 for the Privilege
of Paying Bills to the
After Prof. D. H. Doane of the Uni -
at his desk and did some figuring.
According to his figures, the utili
ties supplied by the city are in no
better shape than the telephone serv
ice, if they are not worse.
"I paid my neighbor $IC for the
right to attach my water line to his," !
he said, "a privilege for which he'
paid his neighbor $32. I had to lay
one hundred feet of main line which
cost $10. I was compelled to buy a
meter from the city for which I paid
59, which makes a' total of $35. After
I had my system ready for use, I was
forced to wait three days for the city
to turn the water on. My hot water
coil was in my furnace. Consequent
ly I had to do without heat until I
could get water in this coil.
"To get my house wired for light
ing I had to buy and set my poles,
string the wire and buy a meter. This
cost me $22.25, which made my total
expense $57.23. I suppose I own
the water meter, but I do not own
the light meter. It cost me $57.25
just for the privilege of allowing the
city t charge me for light and water
I ordered a telephone put in. It
for it. I did not have to pay one
cent down. I made a $3 deposit at
the end of the month, which serves
as a guarantee that the service will
be continued twelve months. The
deposit is credited on the eleventh
and twelfth months. Furthermore
!- name appeared in the directory
the first of the month. I did not
move until about the eleventh. My
bill for that month was only 95 cents,
although numbers of calls had been
for me at this place.
"Just the other day a group of
traveling men were talking in my
presence and they agreed that Col
umbia had as good telephone service
as any town in the state of its size.
This I believe to be true.
"I am not concerned in this matter
any more than any other individual.
I simply believe the city is attempt
ing to regulate something that is in
much better condition than her own
affairs. I know that in various parts
of Columbia the same high expense
is required before any water can be
turned on. You are forced to com
ply, or you don't get the water."
AT LAST A FLAG POLE
-Old Glorj" Will Fly One Hundred
Feet Above Laws Observatory.
At last "we" are about to have a
flag pole on the campus of the Uni-
versity ofMissouri. The pole will be
erected just south of the Laws Ob
servatory. Part of the steel braces
have arrived from a steel plant in St.
Louis where the pole has been man
ufactured. The work of excavating for a con-
crete foundation will be done at
once. It will require 300 barrels of
cement. The pole will be of steel. It
will be of two sections and will
stand one hundred feet high. Lieu
tenant Ellery Farmer and H. F. Majors
are superintending the erection or the
Was Here lo See Curtis Hill.
Robert I. Whitaker. surveyor and
road and bridge commissioner of Ma
rion county, Mo., was in Columbia
last week consulting with Curtis
Hill, state highway engineer, about
road improvements in Marion county.
Mr. Whitaker was a student in the
School of Engineering last year.
R. H. Shaw to lie Married.
Miss Lucile Stone, daughter of Mrs.
J. W. Stone of Jefferson City, and R
II. Shaw, a clerk at Victor Earth's
Clothing Store in Columbia will be
married this morning in Jefferson
Another Assembly Talk on Sculptor'
An illustrated lecture on "Sonr
Masterpieces of American Sculp
tore" will be given by Dr. Johr
Pickard at Assembly Tuesday.
versity of .Missouri had learned of the Noyes read reports from several Mis
telephone investigation, he sat down'souri towns, including Kirksville and
STATE CLUB WOMK.V COMING
Mrs-. Waller McXab Sillier Is En
dorsed for President
Already Columbia club women are
planning to entertain the guests who
will attend the biennial conference of
the State Federation of Women's
Clubs to be held in Columbia in May.
As the name of Mrs. Walter McNab
Miller had already been brought for
ward by outside clubs, the members
of the Fortnightly passed a resolu
tion at its last meeting endorsing
Mrs. Miller as candidate for state
president of the federation at the
coming election in May.
The subject of this week's meeting
was, "The City Beautiful". Mrs. C.
W. Green talked about the methods
used in some California towns to
lmako them heniitifnl Mrs n..r i.
... ... j
cartnage. .Airs. J. G. Babb spoke of
the duties of a woman's club in for
warding such movements and what
could be done in Columbia.
Old Residents of Columbia
Gather to Eat Elk Killed
by E. W. Stephens.
It was an unique society that was
formed last night when more than
twenty men dined on elk steak at
the Virginia Grill. Each man who
partook of the meal has lived in Col
umbia or vicinity approximately fif
ty years. At the conclusion of the
meal these old residents formed The
Columbia Hair-Century Club.
The elk were furnished by E. W.
Stephens who shot them on a recent
hunting trip in Wyoming. It is ex
pected that the club will dine at least
once a year and that gatherings of
the members will be held oftener. Ac
cording to the constitution adopted
all men who have resided in or near
Columbia continuously or at intervals
for fifty years or more, shall be eligi
ble to membership.
The society's purpose is to cement
a closer fellowship among ita mem
bers, to afford opportunity for their
coming together in social Inter
course on stated occasions, to renew
the associations and memories of the
past, to pay tribute to those of our
fellow townsmen who have passed
away, and to keep alive the history
of this community to the end that its
achievements, its adversities, its suf
ferings an dits ideals may be hon
ored and preserved for the benefit of
Meetings shall be held annually or
as much oftener as may be deemed
The officers shall consist of a pres
ident, secretary and treasurer. They
shall be elected annually.
No initiation fee shall be charged,
but each member shall be expected
to bear his proportional part of such
expenses as may be incurred indin
ners, celebrations or other functions
which the club may regard neces
sary. Here is a list of the old residents
who are eligible to membership: B.
F. Venable. W. W. (inrth. C. B. Bowl
ing. J. D. Bowling, Turner S. Gordon.
Dr. James Gordon, S. E. Lenoir, G.
W. Trimble. Dr. A. W. McAlester. W.
M. Scott, F. W. Smith, J. M. Baker.
S. H. Baker. Colonel Eli Hodges. E.
M. Price, J. S. Branham, W. A
Bright. G. B. Rollins, S. C. Hunt, R.
B. Price. W. T. Anderson, C. C
Newman, R. II. Smith, G. W. Smith,
J. W. Carlisle, N. T. Gentry. Irvin
Switzler, E. C. Clinksdale, Dr. Wood
son Moss, A. T. Duncan, Jacob Sel
Inigcr, II. B. Lonsdale. J. C. Gillespy,
E. W. Stephens. J. 11. Guitar, J. W.
Stone, C. B. Rollins, Dr. B. A. Wat
son. Austin Bradford, J. Ed Craum
baugh, A. S. Clarkson, W. S. Pratt,
Ben Anderson, L. M. Switzler.
There are probably others in ad
dition to the foregoing list who are
eligible to join the society.
CHANGE KATY TRAIX TIME
w Schedule for Arrival and De
parture Begins Today.
Several changes in the arrival and
departure of Katy trains have just
been made. These changes take et
Trains will leave St. Louis now for
Columbia at 11:38 p.m., S:32 p.m..
0:30 a.m., and 9:25 a.m. arriving here
at 7:00 a.m.. 5:15 a.m. and 2:55 p.m.
Heard Gadstf Music.
A Gadski concert was given yes
terday afternoon at a downtown mu
sic store. Fifteen records by the
singer were played.
STATE TAKES MANY
PRIZES ONJJS STOCK
College of Agriculture and
Other Missouri .Entrants
Make Good Showing.
CATTLE WIN 3 FIRSTS
Seven University Steers also
Bring Back Several Sec
onds 'and Thirds.
The University of Missouri College
of Agriculture won three first prizes
on cattle shown at the International
Live Stock Show in Chicago. These
were on an Aberdeen Angus calf, a
grade Hereford yearling steer and on
three Angus calves. Several second
and third prizes were won. Only
seven steers were taken from the
University herd. This is the smallest
number the University has ever ex
hibited at an International Live
The Shropshire ram owned by the
University that won first prize in the
Missouri State Fair was fourth in the
show at Chicago. This was the only
sheep exhibited by the University.
Missouri was third in the student
"In the saddle horse contest Mis
souri won a clean slate." said Prof.
E. A. Trowbridge. "First and third
prizes were won in the stallion class.
Firts, second and third prizes in the
horse, mare and gelding class. The
championship is still to be decided
but since all the first prize winners
are Missouri horses it cannot go out
side of the state.
"It is seldom that any state comes
so near monopolizing the premium
list in auy line of entries as in this
case. The state as a whole was well
represented. Charles Bellows of
Maryville showed the first prize win
ning Shorthorn bull, J. P. Cudahay of
Kansas City showed the champion
Hereford cow and bull, and Overton
Harris of Overton had several first
The International Live Stock Show
Is the largest in the world. It sur
passes the Royal Live Stock Show of
England and the French show at
Paris in the number of animals
shown. Animals were exhibited from
all parts of the United States, from
Canada and from European countries.
The entries included 1,200 cattle.
1,000 hogs, 7S5 sheep, and 1,292
Professor Trowbridge judged the
draft geldings in harness. He has
been a judge at the show for the last
three years. Howard Hackedorn was
assistant superintendent of the sheep
SUES MISSOURI STORE
Co-Op Board of ' Directors
Claims S1300 IslDue"g
for Textbooks. 5
The University Co-Operative Store
has brought suit against the Missouri
Store for $1300 which is claimed due
since last year. Under a contract in
i force last September the Missouri
'Store got all its textbooks through
. the Cc-Oi Store. The money which
the Co-Op says is owed them is for
books given out to the Missouri Store
at the beginning of last school year.
R. E. Lucas, manager of the Mis
souri Storp, and the board or direct
ors or the Co-Op met Tuesday night
and went over the accounts to find
the amount or money claimed as un
paid and what it was ror. Nothing
definite was agreed upon at the
meeting. The Missouri Store was
notified today that suit had been
brought for the money.
Mr. Lucas has retained as attor
neys C. M. Hay of Fulton and Mr.
Jackson of Nevada. Both lawyers
were elected to the General Assembly
at the last election.
TO ASK CHRISTMAS RATES
Four Hundred Kansas City Students
Attend the University.
The students from Kansas City are
planning to get a rate home Christ
mas. There are about four hundred
students from Kansas City in the Uni
versity. Samuel J. Callahan Is pres
ident of the club. Miss Marguerite
McGowan, vice president and Charles
C. Toomey secretary.
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