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jfesuft'or U. S. Court Ruling
Stock Dividends Are
V Taxable
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Washington.:—Stock dividends are
taxable when there is a reorganiza
tion and this stock extends to the
new company, rules the United States
supreme court.
The decision means that John D.
Rockefeller and Edith Hale Harkness
•jnust pay the govei'nment $10,000,000
and the duPont Powder Company
tnust turn in about $24,000,000.
Stock dividends means that the
capital stock of a concern is increased
when profits are so large that they
may attract attention. Instead of re
ceiving these excessive profits the
stockholder is given additional stock
upon which he pays no income. This
practice has been upheld by the
United States supreme court.
The scheme has been enlarged to in
clude reorganizations, but the court
now holds that stock dividends, when
issued in this manner, shall be classed
as income, and are subject to the in
come tax.
The amount of money the defend
ants are called upon to pay the gov
ernment will give some idea of profits
that have been made during the past
few years.
WHO KILLED COCK
ROBIN?
Washington. Under the above
caption the Washington Herald makes
this editorial comment on the defeat
ma
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MIAMI SHOE STORE
Sale of
Women's Shoes
212 PAIRS OF WOMEN'S HIGH SHOES IN
BROWN AND BLACK KID
S3
These shoes actually sold for $8 and $10 a pair
Urown .1 ml black kid lace, with Louis heels
The Miami Shoe Store
Chas. R. Johnson, Prop. 213 High St.
Don't Wait
Buy Now
CHRISTMAS IS NEAR—Buy Before the Rush!
We have a full line of dining room suites, library
suites and bedroom suites, rockers, kitchen cabinets,
buffets, china closets, library tables, smokers and
cedar chests, graphophones.
mm*
We trust you. Come and open an account today
Max Me Furniture Co.
321-323 Sooth 3rd Street.^ First Door South of Postoffice
1
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of Senator Smoot's sales tax plan:
"It is said that Senator Smoot is
wondering who killed*his cock robin,
in the form of a sales tax. This is
not hard to tell. It was put to death
before born by the same men and in
terests, all over the country, who
fathered it. They belong to that larg
er and widely distributed class of the
pass-along-the-tax with the multipli
cation table. The folks outside the
circle are heartily tired of that sort
of tax which caiHt be passed on to them
double, treble or quadruple.
"The proposed sales tax was theore
tically unobjectionable. But it was
disinetly a consumption tax and no
power under heaven could keep its ad
dition to price being no more than the
principal.
"Other forms of taxation might
be
worse, but had not been so industri
ously advertised. There was perhaps
a chance that some of it would be col
lected from them only once, or that
even a part would be paid but once
and that by the person against whom
it was originally assessed. It is one
blessing of even nuisance taxes that
those who pay know the exact
amount, pay it, and that is the end of
it."
*1
MAY SUE UNIONS
Birmingham, Ala.—Coal owners are
jubilant over the passage of a state
law which provides that "actions or
suits may be maintained against and
in the name of any unincorporated or
ganization or association for any
cause of action for or upon which the
plaintiff therein may maintain such
an action against the members of such
organization or association."
This makes it possible to sue trade
unions as organizations.
ALSO—
Don't Forget
The Kiddies
We have- a complete
line of rockers, doll carts,
doll beds, dolls, ponies,
drums, sleds, automo
biles, locomotives, etc.
5* 5v
THE
UNION SMASHING
BOSSES
Jf,
Outgeneraled In Effort To
Destroy Garment Work
*rsers Organization
To prove the union-smashing pur
pose of the employers, attention is
called to this public statement by
them, on October 31: "There will be
no conference, no negotiation. The
manufacturers have decided it. We
are turning the tables. That's all.
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FOUNTAIN PENS
GAMES—TOYS
AND NOVELTIES
BUTLER COUNTY
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Public Opinion Baiting Plan
Proves A Bomerang
New York—Organized cloak man
ufacturers have been outgeneraled in
an effort to smash the International
Ladies' Garment Workers' union. The
bosses broke their contract, and would
establish piece work, wage reductions
and the long work week. As a result,
60,000 employes suspended work fol
lowing a referendum vote of 38,672 to
162.
The broken agreement cannot be
answered by the employers, who are
making strenuous efforts to stem the
tide against them. They first attemp
ted to conceal their purpose by claims
that their success would mean lower
prices for women's cloaks, but the
unionists destroyed this alibi by show
ing the small labor cost in these gar
ments. The bosses then insisted that
the union interfere with greater pro
ductivity, but against the union put
the employers on the defensive by
showing that the joint production
comission, created under the agree
ment, was considering this question,
and that before its report was made
the employers precipitated the pres
ent situation.
The employers talk about "an
honest day's work." which is referred
to by President Schlesinger of the
garment workers as a "commonplace
truism that can be applied in every
industrial dispute."
"The union will not allow the issue
to be sidetracked in such unceremon
ious manner," said the workers' repre
sentative. "The union insists upon
the full performance of the existing
agreement, not for the enforcement
of a mere technical right, but as a
matter of vital practical concern. In
the 11 years of contractural dealings
between the employers' association
and oUr union, the employers have
four times openly repudiated their
agreement with the workers."
ROCKEFELLER'S
WAGES ARE LOWERED
New Haven, Conn.—"Normalcy"
has struck this city with a vengeance.
Employment is improved in the largo
machine shops, where men are being
offered 29 and 30 cents an hour for
machine work and 38 cents for skilled
machinists. In some cases a working
week of 54 hours is demanded.
1* *1
MAJjfY DEATHS IN MINES.
Washington.—Accidents last year
at mines producing gold, silver and
miscellaneous metals caused the death
of 117 men and the injury of 5,704, ac
cording to the United States bureau
of mines.
LIDAY
Stationery--Exquisite, Dainty
Any friend will appreciate the gift of Stationery. It's always use
ful. We have a large variety of papers in gift boxes from those modest
in price to the more expensive. There's every style that has been deemed
fashionable by discriminating people this season. You can't go wrong
in giving stationery.
Books Always Please
The broad score of subjects which our book department presents
enables you to select a book that will be suitable for young and old.
Pictureslandf Frames
There are ready-made frames in easel styles or we can make frames
to suit any requirement. Give a framed picture—it will be inexpensive
and very acceptable.
For either gentlemen or ladies, an EVERSHARP PENCIL in either
gold or silver, makes an ideal Christmas Gift. We have them from $1.00
to $6.00.
Ih
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PRESS
Now we are the doctors."
The brokeft agreement cannot be
answered by the employers and the
union is driving this point home with
sledge hammer blows. Several thou
sand strikers have made settlements
with independent shops, which have
agreed to reinstate former condi
tions
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"UNION" MEETSt
PREDICTED PATE
Denver.—The 1914 miners' strike in
Southern Colorado was followed by a
company "union," approved by John
D. Rockefeller, Jr., and hailed by
President Welborn of the Colorado
Fuel & Iron Company as industrial
democracy. The company iij a Rocke
feller unit.
Tons of valuable white paper was
used to explain the new system that
would end strikes. Hard headed trade
unionists were called cynics and joy
killers when they predicted failure of
the new "union," but their prophecy
has been fulfilled.
The company has reduced wages 30
per cent, in violation of an award by
the government's bituminous coal
commission, and in violation of the
state industrial law which provides
that 30 days' notice must be given
before wages are reduced or workers
strike/
The commission took no action
against the company and the coal
miners suspended work. The com
pany "union" has been forgotten and
martial law proclaimed as in the
days of Ludlow.
The commission will appreciate in
formation whereby it can jail thest'
workers without being censured for
not taking action against the com
pany when it violated the law^
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Our store is fairly running over with Christmas Gifts of the practical and useful kind. There are articles that will please
every member of the family from the youngest to the oldest. We advise that you make your selections now and not wait until the
last week's rush. It is so much easier and so much more satisfactory to shop now.
A Beautiful Selection of I
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December 5th is a mighty important date for every man and
woman in Hamilton.
COn this day the Christmas Prosperity Club will open for mem
bership.
CI It will be the best and biggest club Hamilton ever had because
it will make money for its members.
CYou don't need to be rich, or fashionable, or talented to join
the Christmas Prosperity Club. All you need is One Cent and an
honest desire to get ahead in the world.
There will be more details in Saturday's paper. Read them
carefully.
THE OLDEST AND LARGEST BANK IN BUTLER COUNTY
In this line we have a wonderful
assortment of the best known Amer
ican made toys, the most prominent
among them being the celebrated Gil
bert Educational toys which are
known and longed for by every boy
and girl in the la'nd. We also have
the Chemcraft outfits and many
others of equal value. The children
are always pleased with our toys,
osaries at pre-war prices.
Forbes & Todd Co.
217 HIGH STREET
1
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Red Circle Around
Date December 5
BARGAINCT
Individuality in Christmas Cards
Surely you will want to send a number of Christmas Cards.
Our assortment includes all better ones in engraved, embossed
and plain printed. There is nothing adds Christmas Cheer and
carries the spirit of the season like cards—send plenty of them
and send them early.
GIVE A KODAK
EDUCATIONAL TOYS
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A Kodak makes a wonderful gift
for child and grown-up. There are
Brownie cameras for the small folks
and the more pretentious Kodaks for
older folks. A Kodak will make a
gift that will be used the year around
—indoors and out. Let us show you
how good they are and how simple
and fascinating they are to operate.
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BIBLES AND
TESTAMENTS IN
ENDLESS VARIETY