THE SUN, TUESDAY, NOVEMBER 9, 1915.
ANY HIGHER TAX
ON BANK STOCK
Statist iiimi Mrlntyn
Comptroller t Leave
THINKS THAT IM llhl.N
is HEAVY ENOUGH SOW
ft it Mrlntyre, supervising MM jt
Clan and examiner. iMI prepared tnem
Oratulu for Comptroller William A.
Prsadsrgasi relative to proposed higher
litter; of tuv.it. on for batik, sh.irce. in
which he advisee "letting 14e.l etioUKh
alone." He en s :
"Tin- Miggottion has corns to ma thnt
Inaaiim. h aa the city tax rate on real
and personal property h.ia steadily in
creased slnee leon, when the law pro I
rldln foi a 1 per cent, tax on bank .
Muiie was emu led, and is fit: theriniiio I
the Stat.- DOW levle the ll t t
tax Upon tie trains of bank shares In
addition in thai on real ami personal
gfoport iialderatlon ehoold be given
to the advloaMllty ot amending section
24 r the tax iaa en aa to Increase tin-
present rate "f taxation on sl.i-es In
national and State barexe, which la 1
per cent, of the aggregate ol capital,
ourpitis and und vlded p oAta
laereaae to :t,no:i.Tii:t.rvi.
The proceeds of the tax 'a thla City
have Incraaaed by fuiriy regular in-
crenienta from tl.s7v.S4T 6 in to
tf(0t,TH3.ti2 In 111 13. ei tint a d ance
of rale to i ij per csnt.
12,000,0 if revenue,
feeling no- taxation
would ns Lirally la- a.
WoUld ad I about !
Any change af
of such glial 00 i
ompanh ! by the
Same mod lis ktlon as to ilunt of IrUSt
eompan is. on Which a like tax la pa -able
to tin .stale."
Mr. M. Intyro points out that the mn-
1 1 ,tut.- I,.., -, . of any increases of into
would is reeled by its conformity with
section i-la of the ITnitsd Mate Re
vuasi statutes. Hi Ites the eulta of the
Brldgspon Bavlngi Bank and the Amos-
keag Hank lnvolV4llg section 4, Isith
ot which were decided by the New York
Oourl of Appeal! tnd the ITnitsd states
Supreme I'oiiu in favor of N"W Ymk
elt, and adds "Whether the dee, sain
would ii.- the same With regard to a tax
of 1 per cent , especially in view of
other conditions affsrting sc. us In
banks and trust compattlSS exclusively.
Is open to -1 iubl
sniTsi Peewllav Peatwoeo,
"The New York law.' he continues,
"lias In fact pever. il peculiar features
that go far to nullif) the advantages
of the low rate and seem not to lie
found in any other State (so far as
the examination has progressed) unless
gppMoabla to all firms of personal
property. Meics of stockholders are
not deductible, though With other kinds
of personal property they are, and real
state owned by the bank and sepa
rately taxed ,s also pa luded In the
valuation of shares "
Concluding! he ea) s: "In general,
bank shines seem to be rather heavily
taxed, for not only Is the same rate
applied as to other property, but they
doubtless epproach full value assess,
mem more nearly than most other prop
erty, bes. ib-s being difficult or lmpossi
tde to ooncSS 1, 1 should say thiie is
no giouiai for maintaining that these
shares enjoy any special Immunity In
this State and (hat there is consider
able res ion to doubt whether the con
BtltUtionallt) of a rate of 1'.. per cent,
roulil be iUCCSSSfully maintained in a
full discussion of the Implication! of
the denial of all deductions. On the
other band, the tax Is easily assessed.
loeapsns Ivoly ami Infallibly collected)
and tends to promote harnintiv by its
appgrenl leniency. 1 should call it a
i asc for letting well enough alone."
BURTON ACTS AS WILLIS QUITS.
Ki-Srnn lor O.m-
trtlvfi i n in in luii
mn I un I Inn.
CVi.LXiii . .s. o.i, N y, . Thni.Jnr" I..
y. . s -Tin-o.1.
SuKon, x United RUtteg ..-ii .tor, opt
I iv pmnlgn to-ila;. lor the llepubltciMI
noiaiiiutiuji for Prtsldeut, following ths
withilraw. 1 la. t lilghl of ki Willi
iivm the IWIA Mr, Burton vpent ni"nt
( the d.i here contcrrlnfl with iHiblto
lAoltfsli . d Mrt) iMdors from nil mo
tiou f I it- Stan-. Aft r a talk With
Jov. WilllK, inn former Bonn tor hnld u
'.nc'hy 1 'hfiitii H witii the iwo
w. i., p
tor nnn wiyk in jhi
Birton hat Ui'ih vrre husiy rnnntiinn
tryiii: tn llns up Btirtoq plMlBed t!U -fai:
i the Republican nntlonnl convnn
ion. Conferencej were held with Re
pbbUonti Hipivjeeptntivfii ni attempt
wre inatis; to ct the rutmen 'i Bur
ton men In a' h tlltftrtct t" run for dele
gratis at t;i I'rwulantlal preftmnot
pt imai .tr In April.
SUNDAY WAR WORK OPPOSED.
rj ni - Hit
I It Initio
11 loo m.
nUmberM ot the tdord'n I y Alliance
of the Uttltad St si t panned ;i rnnolutlon
tinii-nia.v protnatlng affalnal Hundny
lafeOf in nulls and factotiM enffafed in
making war munltlnnn, Tht alliance,
hoMtui i' twei ty-eeventh ai nual meet
inn1 in the Doard of Trade asanmbly
lodtns. ".t Broadway, aN w'iii on it. -ird
in favor of Mayor Thompson !
'hicngo a i d hlri rlonllUJ thi MlOOl of
ihat city on Sunday, and urg" d M ivr
Mltchid to do til- halm in Oreatef Saw
The Rov. H i . Bowlby repoi tnt ns
i.t-niTai aeerntar) on the ntllance'ii
uchUvemcnt fir llu yiar. iimmiR i
W&B ' numbered the it rhanve wmuhi
hy jivinK' Sunday a off t" many Cuatont
i Ioumo amployeoM, reHulting in a fall inn
off in ttokneai fi om in pat1 wnt, to I
$30,000 BAIL FOR CLEARY.
Pro-.-. II I ion
44 III Insist I
I lie 41 I II I III II III.
Nkw CitTi Nov. :. Supreme I'ourt
Justice a. s. Tompkins, before whom
inn fjlsary, on lime boss and Town
i 'ierk of HsvsretraWi w is Indicted for
alleged theft of IOWI1 fUhdl Bftsr br
ing acquitted oi killing done Nswmani
his Bonln-law, will bs iskod to hold
the prisoner in lio.ooo boll
Werd reuehed gherlft Lawrence Per
sii'h office to-day thai the prOSecu
ton, which is in the hands or Dep
uty Attorney-Osneral Wllber Chambers,
will insist that bail I" fixed at not loWCI
than this flirurs, I'p until ties evening
toe SX-boll w I! still in Jail.
Kobods hoi I'omt forwi rd to offer to
go on hi! bond nor had he mads sny
rton io htm ih,- amount of ball fixeii
Since his Irlal will lake pine within
live weel,-, ois friend! say Ihat I'leary
is unconcerned whathsi he spends the
tBte- .ii or oul of jail.
g00i004l Home for Jlgwtsh UlsISi
A ,iio-eii,yiit I - under way in Brooklyn
anions! the Jewish SOototlSS to raise
114)0,000 pu th" netahllslinieirl or a
Home lor Jewish Working iiris to bs
locabsi In the ilownloAu HOOtlon and
senglar 1 mat of the V. W. r. A. in
gehswiiorhnril Itroot The plana will he
outlined at a nieotlng soon io laj lmid by
tha Couni I ol' Jewish Women, Brooklyn
CITY FOR FIRST TIME
STUDIES SINGLE TAX
Surprise When Wealthy Men Favor Idea Before
Mayor's Committee Untaxing of Buildings Pro
posed Plan Has Strong Opposition.
Yw fork city fin tiie lint time In Its
history took ofoi.nl coKntzunre yesterday
of Ilia slitKle tax theories. The OCCSltOtl
wss h hearing in tiie Board "f Ksnmate
chamber bafori a ipgctal oommHtag fcp-
, pi lilted liy ilic M.iynr to ituly the entire
I proMstB el t.ix.itlon iik It applies to the
! city. Ye-t.M -l.iy afternoon was (leirOted
! to the ex imllUUIOfl of various gttthgftttSg
on the proposition of rediiolna the tax
I rate on huiiiiiiiKs. if the oonrnltttt re
port! to tin Mayor that In Its JtidKHieiit
WOUld be wise in lake the tax from
bull llngs a Mil Riving such power to the I
Olty will be gmailtel to the legislature.
It was expected that virtually all real '
estate and mortgage Into roete would ap j
liear in opposition to the proposal, which.
I now, provides for the reduc- '
taa rata 00 buildings by 10 per
on of th
Sm h oppo--ii am was di--
played 1 1 vt year when a s.iuii ir proposal
before the I.eKislatuit' that the
measurs was ovsimbolmsd, Many pet
sous at the hearing yesterday were more
than surprlssd therefore when several
me prominent in the buslnsss ami Itnan
clal iffaln ..f the city appeared as advo
ites of the measure. Hi njamiti
nfareh. hea.l I'f the Society to UOW
ut awl Reduce Taxis ,ei Homes, was
tht principal advocate of the change. Ho
vva followed liy Itlchard M. Hurd, pres:-
dent of tiie Lawyen Mortgage Ooinpany,
a iio s.,.,1 that lie favored the plan If ac-
oompanlsd wltb sonlng moaauros and
measun i to limit tin- hslghl of bulldlnga,
lleiilK Man Opposes I'lotl.
Stewart Unnviie. president of the I'nUed
IP ii ifiatats Owners Association, took a
stand in abSOlllti opposition to the pro
posed system. Herbert K. Jackson, vice
president of the Lawyers Tltls Insurance
and Ti ust Company i was agotbot op
ponent of the measure, while Alfred
Bishop Mason , ailed tor not only a re
ducttotl of the tax on build. tigs, but an
increment tax as well
William J Rohlsffelln, president o the
CltlBenS tfnlon, told the committee that
Mayor Oeynora commlttse to grid ipe ial
sourees of rSVSIlUi bad been of unaiii-
ntotii opinion against the untaxing of
buildings after having Invsstlgated the
matter thoroughly. Thin Informal In
qulry, boifevsr, aid not take the oflloUU
turn of yasterdeyi proceedings
l'lof : It A Sel.enian. as ihairman
of a spe.-.ai rommlttee having in charge
the matter of the proposal to untax
huildinas. presided at yssterday'i meet
Ing. Walter Lindner and belos VVIlcoa
ere other momberi of the committee a
dozen or 111 ire of the twenty-five n.em
bers of ti.e Mayor'! . ommlttos were
present throughout the hennne
Mr. Marsh, white giving his testimony,
was severely called to account hy t'yrus
C, Miller, one of the members of the
committee, for his remarka concerninit
the Mayor and the legislature. Marsh
ha i referred frequently to what he called
Msyor Mltcbsl's broken ontstectlon
nlsdsa to support a referendum on the
. uestlon before the committee, At ont
po.i.t he said: "The land speculators
own the Legislature as well as the Kond
of Km invite."
Mr Miih r protested that the dignity of
tin city was being assailed and that he
would not listen to it Prof. gsllgtOan
hid asked Marsli to temper the ardor of
his remarks when Tax Commissioner
Multan, a member of the committee,
asked that Marsh ho permitted to (To on
as ho pleased, Marsh continued us be
fore, nut apologised eery tune be re
ferred In unbeoomlng terms to the ad
ministration. Thinks Peer v in ie Oalaers,
Marsha lupport of ths proposed
Change Was based on the theoiy that a
reduction of taxes on bulldlnga would
compsl land owners to improvs their va
cant holding! ami that such competition
would lesult that the poor could got
better housing th in at present for les
lent. lie raid also that where build
ings are worth more tli. in the land they
stand on, as Is tie case in the smaller
Individual Pomes, a change to the pro
posed sStem would Israel) de, rease the
tux the owner would have to pay. As-
aertlllg that 1,000, iersuns live in
tenements almost unlit for human liabi
tatlon, and that the result Is HvflnO new
cases of tuberculosis every year, Mr.
Marsh told the committee thnl he wished
tin- member! might live in tenement! Just
long enough to act a touch of the diss un ,
so that tiny nuttht see Ml point more
lie said Dial Hie toilers of the olty
would Rai ' y the ohangs, and that
i hose m hie to bear the burdens of
taxation aould be npslled to bear
them, gtatlstivs show, he said, that the
poor are the heaviest taxpayers, paying
from IS to IN per cent of their Incomes.
Mr Marsh said that the best proof that
the plsn to untax building! ll a good
thit ig Is the opposition of the land specn-
i I itors, whom he called thlsvei and rob
bers Such men, he said, would be pre-
t eiit,d from placing bin sums of money
in pel ulatlVi land ventures, which would
release great auma for productive enter
prises. Stewart Browne predicted all sons of
I terrible thlniis for the city if the plan
wen., adopted. Hi chief objsctlon wgo
that the measure would promote the In
tenslvs Improvsmenl of the land to the
detriment of life and property. The law.
ii.. said, would place a premium on land
which held buildings f much greater
value than lha laid and would psnallte
loose win th li s., than the land they
Concerning the effect of the proposed
law on vgosnl hind. Mr. Hinwne said:
These are prlnolpally in the outlying
se. nous; 10 tur cent, of them air held
for future Increase In value, the owners
i are willing 10 sustain present lo-ses for
future protttl In the hope that the tattel
Will largely exceed the fotnier. Just as
ioon tis ownsn believe that the future
gains Will bs less than prssenl losses
they'll fell; double their taxei and the)
' iuld iry seit, but the buyers would
'hi few and far between, as the future
tit Ilurton-on- I rrnt,
.uiitu) the wonderful burton
vMtci," unfqualird on earth for the
I reY.ir.g of dUcloul ale- The Burton
water, the finest mult, the choiceat
hope. anl many ilrcades of experience
hae all comliiiifii to produce the
WOfld! flandaril beverage--
On Draught and
In Bottle Everywhere
Hpi-cltl l'in- 'ski i." KaMonrO. for family
ii---' on draiiRht nt hoiun. froni any drparl
nn nt aturtt, (IraIrT or )oblHr.
(tana k. Co., Importer. 00 Warren nt ,
pnaslhllltlM would he too uncertain;
where sold, prices would be from fl per
cent, to 5n per rent, of existing 4-aliies.
and If not sold the city would 'hold the
baa." In this connection It must he re
tm inlssred that vacant lota are at pres
ent assessed at future potential values,
which pOMlbly may be reached In be
tween liv and ten years from now.
l-Vars lenders Will llefnse Risk.
"It la extremely difficult to get new
mortgages to-diiy anU when obtained
they are not for over 0 per cent, of
what would havo bii obtainable flv.i
ers ago. with 'building tax exempt'
in force the condition asould lie fat
j wmraa : how much no one could even
cue at If lenders actually believed
that such wnuld become law I don't
believe thei would lend at all and those
who are now leinl1nr aire frenerajlv
!.u4-lrur guaranteed mortgagee aa to
lane 'n buffer' Mvi n thorn and harm '
Mr. Hmwno defended the land sieca
lator. Ho said tha more monev was
lost than made In reaj estula ape.-ula-
That the cttT'l firuinoen would be
badly dlaorgnnlsed irw the opinion of
Itarbsrt Fl JaohaOtl, He aaid that the
attOtJipl by artificial rnetuis to stimulate
t'10 natunil developmei.t of New TorV
would aurply end In distutter Taxation
is not, he said, th
solve the prob.ems
baals on which to
of the i"or in tluj
Radical ciiMrurea we e eucircstrd by
Richard M. Hiinl He said that hi fa
cored the Untaxing of bu!td4nss if nr. I
e.cniianled by a
nance and by a
lie OtOUgllt the
ailv antaae. Aa s
lieltrM limiting ornlt
aa a cltlren. he said,
reducing of taxes on
have a doofdod sH'ial
lender he thought that
'.ythfnir dne to adversely afTcct land
; values at this time would be unfor
"I lean,-' he said, "toward the move
I monl to iichten the load on building! and
; charge It to land, hut 1 WOttld not do !t
! now. We arc nearly at the end of the
period of adjustment in the realty world,
and 1 think the outside causes which
have brOttglll it aho-jt will soon he ever.
Then, when land is going up in value, T
think would be a better tlrr.e to try It
, than new."
Alfred It. simp Mason suggested 'hat
i everi land owner be permitted to llx the
assessed value of Ills property and on
that value pay the present t.-x. Beyond
that value the city, he suggested, claim
each year 5 per cent, of any ncreuse
. above the owner's estimate of value.
I lie WehlSrcll snhl th , I the to l-.slnff
1 of buildings would cause a panic In the
. . .... ... . .
irs.i t. rie saio inat it would
a most dangerous experiment.
The hearing will be continued
a I IT. Iio More nn Personal
i The Board of Tax Commissioners In
Manhattan made 407 examinations yes-
teixiay on a tentative tereona! tax as
sessment of 115,684,100, Twenty-six
ts-rsons were found t. be non -reside! is
llenrlua on BSOmgtlaas Nin. II.
Mayor Mltchsl has tlx.sl Thursday,
N'ovcmlxT 11 as the dote for a publ,.
hearing ujsoi the lesoitition of the M i
nlclrpal Clvg Borvloe Comenlsalon propos
ing to siKke frian the sxsmpt class
twenty-four clorfcg twt'iit-four deputy
. lerks and fortv-t'our assistant clerks
cnployed in the Muidolpal Dlstrlcl
Oourta, The hearing will be held in CltJ
Hall at 10:."." A. M.
LABOR FIGHT AGAINST BYRNE.
i, tempt to iinve Jepaeg it gtreol
nsi in issio ii er Reeallodi
a movomeni to reca
of Streets and Publli
Henry Byrne of Jsrsey
will be started at a mSS
lty. If possible,
nttf of the i !en-
tral ljalior Union of Hudson POUnty on
Thursday iilBhl, accordlna to an an
nounoement mads lasi nbjht. The rea
son Is said to he because of ihe alleged
treatment accorded by Commlseioner
llyrns and his tnnnedlate subordinates
toward men in the department,
It is charged that Byrne and his
street superintendent, Patrick H Me
Qrath, have arbitrarily laid off men
contrary to union standards ami other
Wlss treated them unfairly. There has
la-en nn attempt made to unionise tin
employees of the street dopgftmi lit. The
organlSSrs have not been given mill h
encouragement, however. They blams
Byrne for this.
Petitions Which, it Is s.i id. are to bs
circulated Immediately after Thureday
night s msstlng, may result in a speclSj,
election being . ailed.
GAINED IN DISPLAY ADVERTISING
during the month of October over the corresponding month
And for Ihe months of July, August, September and October,
the gain recorded over the corresponding months last year, is
89,7 1 I
SWATH 1 INIUS
The advertiser's message in the BROOKLYN DA1LY
TIMES is sure to reach the home,
The paper enters 42,000 of these homes every day a
clientele with necessities in every mercantile line, and with
tho purchasing ability to satisfy every need,
NEW TAX DECISION
1'. S. Supremo Court Soys In
terest on Debt I'p to Capital
Onlv Mnv He Dedueted.
BROADWAY CO. is LOSER
WakiiinhTon, Nov. a. A decision
handed down by the Supremo Court
to-day affects ninny corporations which
pay taxes under the iticonio tux law.
The K"rty-two Rroadway Corporation
of New York city lost Its action to
recover taxes imld for 1009 under
the corporation tax feature In the
IMyne-.Mdrlch law. which was rf
snactrd In the pres"nt tariff law.
The mt;on wuh brought against I
I Charles W. Anderson, SJt-COUOCtOf of
Internal revenue. The corporation had
'.won in the Federal District t.'ourt for
the Bout hern Dlstrlcl of New Vork.
I and on appeal the Clrcull 4'ourt of
Appeals affirmed the Judgment. The
Government yarned the case up, and
I the Supreme Court in an opinion w
da b Justice ritney held that the
tj.m-rtimetit had rmht to iet..u tin;
The issue turned on the imstruo-1
tlon of the language In tho ilrst clauee
of paragraph 2 of Ills thIrtjr-elgJItB
1 1, in of ;hn i orpoiatlon tax net. no
compimy, which ;s known u- n n.mj
corp ration.'' was organised to con
struct n building and collect gnd pay
over rentals, it h id a nominal i.ipl-
talisation of only Wo paid up. but hud
a bonded debt urn which it i"ii inier
sst) amounting to M.750,004, The cor-
l.cratlon , laillli d the lliilit lo ip-oui
from the gross Income, ror purposes or i
estimating the not income tor taxa
tion, the Interest pnid on this bonded I
It was contended liy tile QoVOrnntOM
that under the Wording of the net I OS
company could dadtn t Interest only
on th" lie'ot tip to un amount eiptal to
the capital slock. Under the loiitcii-
Uoti of the corporation ine coinsin
would n t lnne been liable to
taxes, Tt.c amount mvoivea iur im
IBOt whs 1 per ci nt. up. ti a net
1 IPl "Die "f 1 IgS.
i Tin- Oovernment cited tha
Daraaraoh of the proviso 1 1
III which follows:
"Such net Income shall bo aacsr-
Italnsd by deducting from tiie grues
amoiint of ti e tin nine of such corpoi-
stion. joint ' k company or asoo
elation or Insurance company received
within tie year from all sourcsoi rlrst.
oil the ordinary I ml nicssary expenses
I actually paid within ths year out of
nme in the mnltttanancs and opera
tlon of its business and properties. In-
' ' ' . ,
r it, i ,ii
charges, such s rentals or
payment!, recjulrod to he
condition to the continued
ma ne a B
use or possession f property! tiuni.
interest t tally nald withht the year
on its bond., i or other Indebtedness to
I I mount of such bonded and other
j in lebtislness , exceeding 'I'1' paid
up capital stock of auch corporation!
stuck company, gc.
I Justice Pitt.ee snd: "There was
error, it seems to us. In seeking I theo
retically a. .urate definition of the 'net
Income' InstOS I of adopting the mean
ing whh h is so clearly deflned in the
After pointing out tnit t'..e corpora
tlon tax feature of tie Payne-Aldrlch
' acl was not intended to bs a tax on
! it. collies, lull "an exc.se upon conduct
'of bUSlltSSS," Justice Pitney said:
i "Congress svidontly had in view the
.fact that son,., corporations (other than
banks and like Institutions which for
obvious reasons ure separat,'.. con
sider, d i carry a current Indebtedness
exceeding tiie amount of the paid up
capital stock, and With respect to such
corporations Intended to limit the in
terest deduction! to so much of the In
debtednsss as did not exceed the capi
The court declared that this wai not
I an ordinary classification, saying:
"it is not nscsssary to attribute to
Congress a purposs to discourage or
impose all extra burden upon corpora
Lion! carrying on their operations with
a nominal capital Stock or with an ln
dsbtednsss largely exceeding the amount
of the Capital Itook. ll is more reason
able tu la) that Congress deemed that
where the indebtedness does not ex
ceed th. capital it should no longor be
treated as an Incident hut that the
carrying of the Indebtedness ihould be
considered as a principal object o' Ihe
Icorporatlve sctlvltles, and the opera
tlons of such a corporation are con
dttctsd more for the benefit of the eredl
tots than of the stockholders, and that
the contribution of the corporation to
the sgpsnsss of the Government should
in- ndmlnlotsrsd With this fact in view.
"There Is no question of the power
of Congress to adopt such a bssll of
distinction, atid sitae th,. pne must be
drawn somswhsrs it was certainly not
arbitrary 10 draw It at the precise
point w In re the pecuniary interest of
the creditors ovsrbslancsd that of the
CITY BUREAU URGES
STATE INCOME TAX
Prondorcrnst Gets a Hepnrt Fa
vorinff Wisconsin Law
IS "ECONOMIC SUCCESS
romntroller Trendergast hn.s
from the Bureau Of Municipal Investiga
tion and Statistics of the Department of
Finance an outline report on the Income
tax systems of the lending countries of
the world In which the 1!11 Income tax
law of Wisconsin Is elted as "convlm -Ing
and practical demonstration that
such a tax may be not only a reality
but sn economic success," In Opposition
tn the Judgment of the spec.al tax com-
mlssl in of New York State, whh h re
potted in 1907 that aa a State tax It
was "for the present an KfMliOSnl
Tim report Is submitted hy l&nbert Mc-
Intyrs, supervising statistician anil ex-
smlner of the bureau, with the SUggeS'
lion that It may prove of VSltSS to the
i , i-oilliII,BStUII now t-UIIS.uerillK Hie suujo v
'of taxation In New York Stat. Ii
tnkes lit. gland aa a type example, runs
tlnouch the vwt Ions e jiintries of Kuropo
and Hrltlsh COiOn leg and considers th
attempla of i ounnonwealtbs 01 the Lnlt-
ea a taiee. it aooa n t loucn on the
Federal income tax now in (Oreo,
Ot th" Wisconsin tax which approxi
mates one-tsnth of the total direct tax
of the State, being a replni on tit i '
certain features of the personal and geti- j
eral property taxes rather than an addi
tional burden, ihe report BhOWO that In
6.. 6 ier cet.t, was asse-.-.-J ima.t.st
rporstlotll at an average rate of (.11 I
and the balance against Individual! at ,
an average of 1 !u In that year one- j
twentieth of tlio taxpayers, or ono
nfteetith of the total Population. Paid
per rent, of the tax.
Methods taed In
I sen iis i ii ,
lllllv 1ft Mr rent of tiie
I the tax. from Willeh the cost of , ollec-
t.on has to be dedui ted, goi s to the
Slate. Seventy per cent. Is used by the
locality and 2a per cent, by the emu ty,
It Is to this .artfully prescribed dl t -button
of revenue that the report lay!
in laige measure the satislaclory opera
tion of the law, but It is pointed out th it
the tax Is nut productive in rural dis
tricts, being peculiarly adaptsd to urban
conditions, To meet us shortcomings
in country localities an ami ndment is
now under consideration authorising
lOI ll BUthorltle! til designate wli.it
classes of oronertv shall be taxisi for
let en ie for lo. a! purposes
i to- jier capita tax ii, mi ranged
from t ! 33 for bankers and i inltllta
to l '.il for laborers, (inly OPS-half pet
cent of t'.e tot ii laboring population
was subject to tiie tax, u per .int. of
the f irmeis and ii tier cent, of the hook-1
keepers itenographers and clerks
As a Htnte measure, the report ex
plalns, the graduated Income tax goes'
ha. a to tue fa. uli) taxes of the colonies,
a tr ue of which still exlits In cert nn
Mas-1. tiusi tts localities. it has been
tried in a number of states since l!00. 1
notably m the South, bat nowhere wit
any significant measure of sue.es
Oklahoma, which has a law at present
.ii operation. i an example, Exemption
made of all Inconies under I H.500, and
the result is that the revenue i hardly
gyeteese rsed throad.
1;. taking UP the itu ome tax of f.,:
countries, the report shows the Knsiish
lystem before the war. as Pie Istsst
developmsnt in over u century's sppll
cation of the principle. ylsldlllM a fifth I
of tile public revenue and over a quarti r
of the total tax receipts, approxlmatei)
Hit, i. mill. The Knultsh plan, bosldi I
progl'SOSlVO rates, provided tor a siipe:-
tax on ail Income abovs III, . whl h
alone in ltll-1111 brought in over 16,-
OOO.OOO. There was also a dlstlm tnui
between earned and unsarnsd incomes.'
In Rngland the rerital of a hou
pied by ihe owner counts Income,
which is the reverse of -he case und r
'the Federal itu ome tax here. The great
'.-ui. e.-s of the KtiKtieh system had been
ascribed largely to collection at tt.. .
! nource, an expedisnl very llttls empli y d i
j British Columbia, Alberta. New 7.' i
lland. QUSensbMld, Booth Australia . .1
Victoria are msntloned as tin British
(colonies w-lth variations of th... seme
I system, Nearly all carry the diStln lion
I between earned and unearned Income
i Victoria charging twice as much on in
come from property as from personal
'service. A KUgh average of rate! in all
.thee countries quoted shows tin 111 an
. follows on the varying Incomes i Five
i hundred dollars, i per cent.! H.000
194 per cent. : I'J.nfta. 1.11 per . nt
1 16.000, l.ll per cent. 110,000, " I" ier
cent. I 111,000, a.6 per cent.: t0, ,
;i per cent., and 10U, 9.SS pet
Qermany, the report further explain--.
has had an Income tax In Its greater
COmpoiteni parts for ninny years. The 1
imperial lax provided for in ltll varied
from 1 per cent, for Income of $250 to
I i ent, on these over $i:r,.ooo. in!
Prti i. which li representative of the
other larger Blates, Itself there is a t x '
Of from to 4 per i. tit. paid hy ap-!
proximately oneslxth of the popuiatlon I
and yielding 14.1 per cent, of the total I
direct tax re VenUS, All foreign discus- ,
xlon Is applied to countries before the
rn e, operating Under the plnn of
Palllaux, taxes income! from real estate.
and Invested capital 4 per egnUi busl
lets ;i j per cent., and wages, .salaries j
i and professions 3 per cent.
I Austria, Switxei liind, Holland, Italv I
i and the S andinavlan countries nil are
, indicatsd .i reosl vlng a peroentsgs of !
th' lr Income from similar systems.
C0XEY ASPIRES TO THE TOGA.
"tienernl" to Itnn In llhlo n lades
pendent, lie tllNMWi
"fleneral" Jacob f Oogoy rent out
word from the Waldorf yesterd.iv thai i
he Would he an Independent candidate I
for (hfl UnKdd Htatea Senate In Ohio
next ,ar. lie said he had left the
Sis-lal t parti- bOOgggi It! methoils were
to visionary and would run as an in
He dls , o-d a crear popular uprising!
In the defeat of five constitutional
amendments by the ihio voters las: t
Week, alld as II Is IIM possible to get '
on the billot by petition he feit con- j
lob nt of h:s election to the Senate.
a demand that Congress pertntt fho
Issue of lecal te: ler m 11 S) to hue ran- j
roads, pips i in s, telegraph! gnd Isls-1
Phone! at t
lr physical values, to he
the fjovernment at cost, ,
"l"i ibd ny
Will he parr of the ox. y progrimme
so ti e '1 lenoral" said.
AMl'nRMKN ! .
4e,ill.in H ill
I'l i .11
rkirtrni I bvi
WILLIAM t PI Ut H Lin
Hill s . Ill
I. hut Btv.! left, Mi nt ItlAi
I, .ill. Sun. 411.
I ilk H A
Amai . Rut
llil. Moo . m. la,
t ed. h get I iudunnw
li. In i
Hide 4lihouseaKiitluer.iegurnl!., on Potaern
lino .' i lieslleidsetnnieruns,
h Mn eilsner. ll. i -i deli il I till-.
Uei I on I ' .. . i , ii -I ill hill .
it s i- iieto-me. 1,1 i slat 1 1 debut
I'.-i-n-.i Heotll rood Revasnolj deiui,.
i.ll 1 , :ii It II . .In r III.. --.
I bouse It hs i
lebut i . .re elt, AU
id, Hod i .,
.ii . . 4 Ida It ippol I M
aner.Mai In.AutHto.sni'l Unnd Hi
I ban Ii i lo I ll,, .
So, J . -el M.i ,.' I
IBATWAI.R BKHIN Tlll'KS 1 1 AT
i" ll'l'l.tn , AT In i i d l P K
II Mil iM PI IN l t HE1I
' IIMII I I III!
NXI Tllnr- I
Mil I I. I
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ll 4 li it I I I mil I y
t him i i, iihi
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4 11 i'HIir
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ii" Mc' ll R,
Sat. oi . Nio I
I N I'lllll. II I M
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I. I HI- I 11 P ,i
t He- Pis in, Baldwin Plena
mists i lloxofflre
i, no low tt'ed, HI 1 I'. XI.
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111. I ,
sea'- II. JJUt Musicians i ,.ncer: Mm
i iiimi ii II ALL. Kim 4ti., Sm '.Lata
Ninv r IHI
I I M I
VI III I IN II M
(TUES. at 3 P.M.
i nil i hi
An, . III !.
VfV smVe'V HIP I
rg? i ier In t i
V V Know u
V 111 M I
W Nelln ill.", il I
W and too M
HIP H.P HOORAY
ii I-,,, oi,
nod III- It 4 Ml
III II 41 I I I
I I III.
U . ii liuriisiile
SI'I I I I 4 I IIIIS
ne usee petrons in en.
niMTSte In our i-rTori to
stop speculators ttuy
dlreel snd in edesnce
Meets nos ui to tie. i
Pour i " ugline oi n
simiws nis4. llll Stsr Pustiin
"1 SCOTT NEARING
MLVurSs "THE HUMAN ELEMENT
tin! IT IN ECONOMICS"
WhUolUAT tVtS, oil a r.M,
1 o niorioll
4 4MIIINII i n 11(4 IM
li-vlin' I'luee nil, I
Vdiuitlsneu io m. .
I'or lllfiN in. c ion 1 1 . - ' t, i
Mil I . 1'iih si Phimr
llll II SI II. MM
ilsmhip i ird.
I It 4 Ml si Hi ii II
K Kl I I'll N I
I II I I 4V III SS ,
nt lili .4 M o 41 ir
le. 4 liil litu A lion
II 4V.4V 47HT I II 1 1 . t'li iM-u
II illi Ml 11 to SI : .,' ,, -isters. ol lieis
lliinitsotue I llll.in ttii-s.-ll i. nsn
l to every ledi tteilnesuMy Muiinei-
41 I1MI A I I " 'il.
I ,t Ulilj'Jol'
lire I t.rninilli
n Kii'ir-iiiii i ,v iitliet
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IN N . 4
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O ll Mil
I II II 4 I
11 am A
III 11 I I
Mel ; ' -.ne t
...i i hildr M n
-' nthi r M.i
nl l I AM '.'.. i
THE BATTLE CRY OF PEACE
I II I'. 4TIIK '.'rili si A M iilison
Nov. In I io nine! Itel, her in
44 lien the Venn! 4 ine Hliienin "
Dot i mire Now Open, 3, fi. si.oo. t, rs-auc.
I liilln l : ii. it rtik-!, " la Mi
igllllg.lV; .i;, S-a
ALL ROADS LEAD
MATINEE TO-DAY, 50c TO $1.50
di ivuniicc ism Eusi or nwsi nvir
iLHinuujL i,, Tim'Sal t t
Ileal, it illi u I II -Ml II I
I In Neil Teil,
46.1SUV... . W 3
"EH.RY MINISTER IV NEW YORK
OUGHT TO SEE THIS PI.AY"
M Im I- Inrem-H l ,'it-rr '.rv t -I m Sm Vfl
I- It.-, ol 14 i
"THE ETERNAL MA6DALENF'
44 li '. 41 1.14 V II I II I II
lrlees .Uli . 1 11 , l. SI. AO, S'.VfHI.
Met.Wed7.SSsi ' la.T'n Mst tkstSestsgl M
Greatest Operatic Kit of Century !
ti. to r than 1 1 ii m it- 44 i.io
Hie MUH! suthor.
I It 4 N II ItAKa
Kli-t lime in hln'v nfersnd .
MAXINE ElliOlT'S ,' ,h
Kns. M -.ill.
!l 40 141 SI I nee I'o. morrow .' an.
on I. 41 i .Ms l M l
HI. lid of . mi . ii, ihe Mnsle Master
I lie S,',-st , n, ,,e,, , ,, ltll.
I'M t-'t I f;s' r SF 4 'i s -.o. ;-.i si
:.;:!.;v,-;- Nov. 15; :
Ke 4, ok I heal re Bids, ' U'wiy,
44 THKATHK 44' -,r " ,1 4dm.9S
14 i. in, u ' inly j ." ,v i . Men Only SgOllS I'.M. I
M44 lllltli s I I HUM. I
EMPIRE ', r ... dTiiiM -.:' !
Wm. (Ill LFTTE 'kZ
LYCEUM "i -
riuci DaDDVajtnsr S'es
tinti. sanni muni
III It 4IIIS 4i. I III sM . .
FULTON':, 'W-'mTiu'i SrS'rSSIS
m ...u m m s af ti,- shir.FI.
i 1 1 ii i u ww m TssT . . . . ,
in ths HOUSE."
?VA1K AND WARMER"
1 ll ' - I llop4.,SK
LONGACRE '. -
, I' THE GREAT LOVER
Adlun m -s r i n
l.i H 4 I nil 4S's ' .
1.1 II l ( nil v k-
GLOBE I;, 1
MONTGOMERY & STONE'
11 1 v
PUNCH & JUDY THEATRE!
19th hi . 1 est ni Urnadttu i
II 4 III I s HOI'KIN I'l HI 1 I nil
Positively Dec. I
Mll.ll'AItt ' Ml
Ml' II II
I'lll Ill 114 4
4l4llss,, S 0 I
rlslisiny s,..,is Kol
Hiwrieij Hoti tlffteu
I'homi I.10J MaiiUiiii.
TKIANGLL FLAY 4
I Ills 44 I I kl I , toi .1 .
T ' 1 .1 44 111 11 I Mm , In
1 tun 1 11. ' I'l 10, 11. 'I llii.li.
I ill k ill I lie 4 I" IBS s. ,,, , ,v
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HiW. Msts.!il Kn at s. I'n,,., )ally
Miii a .. in.. 1 '.ni in. a:. ..o . .. t on 1 .
It till kel Inn kel llie.tlie. It'wa) -4 - 1 ll H
4S1IIM.IHN so ri 441 us. niindlMia
'oili lid Av. I'Vist, ma lost... Mat s ,,,
M Tn 44 Th l-.i i, the, nniisllns SI
K.K4 Ht 4ii i'l 'Met, nr. linstiaiid, ,4.- . kl
I'm e daily 'i
- 1.1 .4 s 1.1 fi
nTDiain lVv IT Nl Msri i-t. k t
V I nAIILI '' I e
XllintlU ,,,, -,,- Mnurill,
w Nit 44 erk Pauline I redrrk-k In' llell.i li "in..'
L snDSIkr. Vl.
AMI tgVI M s.
, ki vi
III 1 I'M A V.
TO THE WINTER GARDI.N
pnucnv itm i 'is i
,1 ,o M ,
il s I U 411.1,1 l I 1114 N
1 1 7, Wil I f ,T fil vf
' " i cl 5k. J i I
bis, roMKni i ii 4 ii s
Pill 4SII 4'l PI 'II Ml I
4 114 4 N I ' 3
s 4 I s s 4 I l s I
OUTSHINES TriEM ALL"
OAWNTOH . I v! wosin
- li-, I -4l.
w i v- : 1
'I I AC J
THE TWO VIRTUES
.V"-;-',,'.';' After the Tneatie ,:
Dam Ins 44iotii , hamplon i. l m
tdm. ii-e i.i i o,;.- trgtiie .linii-r i ,', .,
i In rsrte.etnO sksl IP! iitTi a I u Asm
Titl Itesi i t in im Din -nt) Ti I ... I
.11 I I I s I
ll! 4 4k
III I 14 I K
4' 4 s I,
III 4 1141' 4 1
. I I I I H
- g llll I IM
I t Mi H
I I I its I
I t i'.i
tut inn I I" It r,
44 4l.l ,
4''olil.-vite si DOUt! ..' '
til 4 I III s 4Mlsisss
f.f Till I I.TTTf1
St. ii Netilna s Heeks 4-,,
Mis, 4 hli llnnse .! i
ZIEGFELD '.:'!, , FPOLiC ,,;
. vtuti Ni ti - i ,
Q s jy lt
.0 1 .,,.',,,1,.., , , ,
I ll e Hull In I s
f l.ll . 4N I ll si I i I VI I
4 s..i 41 1 .'
Hi'-, M n- . . ... .4 s
' "w,,n" ' 1
4i uunni, si , ,
ElS! JANtS I
' I I 'ell
IM i!; l , ! n
"BACK HOME ;
THE HOUSE OF GLASS
44'IHi Meri Kl
in 1 pi 1, i'
Ml ll 41 lll l Will, I I I 141
N. .'I?':' "A F,; IS
M.u. Tu t.i : I I Ut Ml I 1 1
IRVING PLACE THEATPE
HO I 4.1 s ami KE1 41 l( 4 s 1 4
14th street, in Hr ,lh I.
Bau Weather boclic.
2C0 at : Any OU Pi
Lots atlioo, $150,'$20n $250
III lit' I a- M'MH I
Being ! Va:ue in Every
Jandutt Autumol i '
301 to soTWeti.1 st,
I AVTUMUUll.l 4 Mi in i il 1 x
m ki i i ins.
SI I 4V IKt IL. l. I ,i '
-41 III en i i i
I hi llilill., om am
nS 44 .Mm ST. laid I
I III' 4IIIM.S
N.'Ni- ... io-lfc i
I.J 44. urn. ,aili su,j. is. Ij"
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