Hint to Course Sought in Chancellor’s Policy Declaration. BY FRANK L. HAYES. •y Radio to The Star. VIENNA, Austria, April 15.—An nouncement was made today that Dr. Kurt Schuschnigg, chancellor of Aus tria, will have his long-promised con ference with Premier Benito Mussolini of Italy at Venice on April 22. For this reason political observers studied with special interest the statements of Aus trian policy proclaimed by the chan cellor yesterday at a provincial rally In Eisenstadt. The chancellor said that Austria could fulfill its duty only if it is an independent state and that its duty is to act as a guarantor of peaceful de velopment in this, “the heart of Eu rope.” He added that Austria could fulfill this duty better because it is not imperialistic. Commenting, the Vien na Tag. formerly a Democratic jour nal, said: “Our little country, as an important European crossroad, must refuse to be harnessed up for foreign imperialistic tendency.” Urges Bar to Propaganda. Firm resistance to the German cam paign for the admission of more Nazi newspapers into Austria was seen in the further declaration by the chan cellor that maintaining independence means the rejection of propaganda for annexation "whether from without or ■within.” This remark implied the existence of propaganda for annexation “from without,” although by the agreement of last July Germany undertook to re spect Austria's sovereignty over its in ternal affairs. Of late a polemic cam paign against Austria has been con ducted in German journals which are, as the Austrian government points out, official. Dr. Schuschnigg also declared, ‘‘It Is false to say that there are only two choices — annexation by a greater neighbor or return to a previous form of government.” Though the chancel lor did not use the word "monarchy,” observers regard the statement as meaning that the government is drop ping the restoration campaign for the present. Previously a semi-official newspaper had rebuked the mon archists for crowing over the silence of the Little Entente on the subject of restoration. Restoration Opposed. Although the Little Entente was silent in its Belgrade communique, of ficials of the affiliated nations have declared themselves sharply against restoration — most recently, Milan Hodza. premier of Czechoslovakia. Czechoslovakia lagged behind Yugo slavia in offering vigorously unequi vocal remonstrance against the latest Austrian restoration campaign, and it has been widely believed, particularly in Hungary, that the monarchists had received at least negative encourage ment from the Czechs. The latter, however, have been consistent in pro fessing that they did not regard the Issue as current. They explained: “We recognized the campaign as a bluff and did not wish to dignify or aid it by more talk.” Meanwhile the Czechs hav£ some thing more mysterious to ponder in the sibyline words of Heinz Rutha at a meeting of the Sudenten German party in Marienbad. Rutha said that the fate of Sudenten Germans in Czechoslovakia "is not a matter of in difference to the German fatherland" find he urged the party to stick to gether “until December.” (Copyright, 1U37.) FOUND. ^VTRE-HAIRED TERRIER, small, white and black, male, homesick. Lincoln 8578 be tof 5 p.m, or after 8 a m. LOST COIN PURSE containing change and wed ding band bet 11th and 12th on F; on Tuesday. Apyil 13. Lincoln 6749. Reward.* DIAMOND WEDDING RING, at Loews Capitol Theater bet. 5 and 8 p.m April 13. Reward. National 4271._Mrs. Johnson. GOLD RING, initials “B. S. E.’ ; vicinity of 14th and Park rd. Return to 3622 N. 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Would exempt Congressmen and other Federal officials elected or appointed for stated terms who are not resi dents within definition of act. The proposed District income tax \ raises a number of points which cannot be adequately discussed in a single article. There will, there fore, be four articles on the local income tax, of which this is the first. The following article discusses the principle of duplicate or over lapping taxation, as applied by the local income tax proposal. HE proposed District income tax, roughly estimated to raise about $6,000,000 an nually, is considered an out standing example of "double tax ation,” the principle of which has been widely condemned, not only by President Roosevelt, but by every recognized authority on taxation. This new tax would levy a burden on incomes here, which already are subject to the Federal income tax, thus piling a second tax on already heavily taxed incomes. The District income tax would be laid not only on the income of bona f.de residents of the city, but also on the income from "all property owned, and from every business, trade, or profession carried on in the District of Columbia by persons not residents of the District.” This would tax people who earn their salaries in the District, even though they live in nearby States. A credit is permitted on income taxes paid to States, but the credit extends only to the income tax. Thus a credit would be allowed Virginians who pay a Virginia income tax, but no credit would be allowed Maryland ers—Maryland having no State in come tax. It would also tax corpora tions, joint stock companies and as sociations for profit. Rates of the new District of Co lumbia income tax range from 1 per cent on the amount of net income not exceeding $2,000, up to 6 per cent on the amount of net income in excess of $50,000, for individuals. The corpora tion tax is 5 per cent on net income. Raises “Double Taxation” Cry. While many objections will be raised against the proposed District income tax on other grounds, one of the first, plain on the face of it, is based on manifest "double tax ation.” To tax the same source twice is in direct violation of the announced policy of the Interstate Commission on Conflicting Taxation, the succeed ing Tax Revision Council, and in statements of Franklin D. Roosevelt as Governor of New York State, and as President of the United States. While Governor, Roosevelt com plained that Federal, State and local governments, at one and the same time were taxing incomes, inherit ances, commodities, corporations and property. "The result is confusion,” he de clared; "the result is bitterness; the result is unfairness. We have no sys tem; we have no delimitation. Federal and State governments vie with each other in taxing the same source. State and local governments vie with each other in duplicating taxes on the same property.” Roosevelt Attempts Correction. As President, Roosevelt launched a movement to help untangle the tax skein. In a speech to the United States Conference of Mayors here in November of 1935, he announced he would call a forthcoming conference to revise and co-ordinate Federal, State and local tax systems. "Taxes have grown up like Topsy in this country,” he told the mayors. "There have been a great many efforts to simplify taxation, to establish lines of demarcation between the different types of taxation, giving certain types to localities, others to the States and still others to the Federal Government. “We are stepping on each other’s toes, especially in the past 5, 10 or 15 years. In fact, virtually since the beginning of the World War the gen eral tax situation in the United States has become not only more complicated, but has called for revision. We haven’t had a revision, and I think the time is coming, not this session of Congress, but the following year, when all of us can get together and sit around a table and work out a better system of taxation, State, municipal and Fed eral.” May Call Conference This Year. The President has not yet followed up this promise by a call for such a conference, but there have been indi cations that he may do so after the adjournment of the present session. A resolution requesting him to call the conference was offered by Sen ator King, chairman of the Senate District of Columbia Committee, in January of this year, but the resolu tion has not yet been reported by the Senate Finance Committee. A different step in the same general direction was taken by the President early in 1935 when he directed Secre tary of the Treasury Morgenthau to “undertake a study of sources of tax ation, with particular reference to the matter of conflict or overlapping of Federal, State and local taxation.” The Treasury survey, a compilation of the yields since 1930 of State taxes Largest, Fastest American Liners in Transatlantic Service MANHATTAN APR. 21#t WASHINGTON —MAY 4th Pres. Harding Apr. 28th Pres. Roosevelt May 12th A Soiling Every Wednesday at* Noen Te Ireland, England, France, Germany Also American "One Class liners" weekly to London — fortnightly te Cobh and Liverpool. Ask your local hovol agent Company’s Office. 743 14th St. N.W. Tel. NAtional 3000. from eight sources, all of which are also taxed by the Federal Government, was made public last November. The survey showed that approxi mately two-thirds of all State tax revenues during the depression were derived from sources taxed by the Federal Government. These same sources provided nearly three-fourths of Federal tax revenues. Income taxes lead the list of dupli cated taxes in 1935, according to the Treasury survey. In the same 28 States, where the Federal Govern ment collected a total of $527,113,000 individual income taxes in 1935, the States themselves took an individual income tax of $99,951,000, making a total levy against the same incomes of these 28 States of $627,064,000. Corporations also paid twice on their incomes in the same 28 States, turning over to the Federal Govern ment $572,118,000, and to the States, $64,740,000. States Attempt Solution. The first concerted movement by a large number of State governments to deal with multiple taxation took place in February, 1933, when 32 States formed the Interstate Commission on Conflicting Taxation. The report of the research staff of the commission, made public in 1935, after a two-year study, constitutes the most exhaustive survey of conflicting taxation ever conducted. In 1935, the commission was reorganised into a Tax Revision Council, representing Federal, State and local governments, headed by Sec retary Morgenthau. Addressing the first meeting of the council, Morgen thau expressed the view that “justice to the taxpayer" should be the basic objective. "The first step." Morgenthau said, "is to make a careful survey and anal ysis of the total tax structure of the country to determine just how the burden of our governmental expense is now distributed. Next, W'e should note what practicable changes in the combined tax structure of the country would produce a sound and more equitable distribution of the total burden. In the third place, we should concentrate upon a few important and workable means of eliminating con flicts and overlapping in a manner consistent with our analysis of what constitutes a fundamentally desirable tax structure. Finally, having arrived at a few Important possibilities which we know to be fundamentally sound, we can then attempt to put them into effect.” Findings Not Yet Disclosed. Although the council at its meet ing appointed five committees to study special phases of the problem of con flicting taxation, no further action has been made public. The District of Columbia should not be subjected to another income tax, according to the principles laid down by the Interstate Commission on Con flicting Taxation in Its report on "Con flicting Taxation.” Discussing the "dilemma” to which separation of tax sources has led in the field of State and local fiscal rela tions, the report declares the same dilemma would also arise in the field of Federal-State relations. "Briefly, it is this.” declared the re port. "The only logical division of tax bases as between central and local governments is one which is made on the basis of administrative suitability. In other words, each level of govern ment must be assigned those types of taxes which it is best fitted to ad minister. A division of tax bases made according to this criterion, however, will not necessarily satisfy the re spective financial needs of the govern ment levels in question.” Division of tax sources on the basis of administrative suitability would un doubtedly call for th'- complete ex TRIAL OF mm, IN BROOKLYN PLAN Indictment Proceedings Fol low Conference With U.S. Attorney General. By the Associated Press. NEWARK, N. J„ April 15.—United States District Attorney John J. Quinn has been restrained from, starting the trial of the Ellis H. Parkers, father and son, in the Wendel kidnap-torture case in Newark, but he has the au thority of Attorney General Cummings to move the case to Brooklyn. Returning from a conference with Cummings at Washington, Quinn said last night he would immediately seek indictment of the Parkers under the “Lindbergh law” by the Federal grand jury in Brooklyn. The Burlington County detective chief and his son were indicted by the Federal grand jury in Newark on charges of conspiracy in the kidnaping of Paul H. Wendel, former Trenton lawyer. Hauptmann Case Delay. Wendel claimed he was tortured Into confessing falsely to the Lind bergh baby kidnaping, and his “con fession” caused a three-day delay in the execution of Bruno Richard Hauptmann. The trial had been scheduled to start here next Monday, but Judge J. Whitaker Thompson in Federal Cir cuit Court in Philadelphia issued a temporary restraining order. Judge Thompson called on Govern ment attorneys to appear April 26 to show why the Parkers should not be tried in or near Burlington County, where they would have the benefit of jurymen familiar with their reputa tions. Defense counsel argued the Parkers had a right to be tried in their home community. Cummings’ Permission Sought. The order left the way open for Quinn to shift the trial to Burlington County, to Trenton or to Camden. Instead he want to Washington and obtained Summings’ permission to move the case to Brooklyn. Quinn pointed out that if the Par kers were indicted in Brooklyn and taken there, they would be subject to j arrest by Kings County authorities under kidnaping indictments on which Gov. Harold G. Hoffman refused to extradite them. Former New Jersey Gov. George S. Silzer. chief counsel for the Parkers, would not say what action the de fense would take in the event of a Brooklyn indictment. “We are ready,” he said, “to go to ' trial the moment Quinn moves the trial to where it should be.” -•-- —. Tax Collections Up. Income tax collections in the Philip pines this year are nearly three times those of 1936. elusion of the States from the field of income taxation, the report held, "On the basis of the present distribution of governmental responsibilities as be tween the National Government and the States,” said the report, "it is difficult to see what compensatory taxes could be assigned to the States to offset the loss of their income tax revenues. But even if a division of tax bases could be found, which would conform to the respective needs of the levels of government, it would be nec essary to revise this division frequently as relative needs changed.” (Another article on the proposed local income tax will appear tomor row.) 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