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PAGE FOUR itIHUtRSON DAILY DISPATCH • «Mt»t>Uolked August 12, 1914. Kiibiubed Every Afternoon Except Sunday By SENUEHHOM DISPATCH CO., INC. at 109 Young Street. HENRY A. DENNIS, Pres, and Editor 11. L. PINCH, Sec-Treaa and Bus. Mgr. mErUOM £8 Editorial Office 600 Society Editor • 010 Business Office 010 The Henderson Daily Dispatch is a member of the Press, Southern Newspaper Publishers Asso ciation and tn« North Carolina Press Association. The Associated Press is exclusively entitled to use for republicauoa an news dispatches credited to it or no* otherwise credited in this paper, ana also the local news published herein. All rights of publication 6f epeoia. dispatches herein are also reserved. SUBSCRIPTION PRICES. Payable Strictly in Advance. On* Year * $6.00 Six Months 2.50 Three Months lou Week (By Carrier Only) 16 Per Copy • • \y r*• NO SICE i'O SUBSCRIBERS. Look at the printed label on you* paper. The date tnereon shows whet* Che subscription expires, b'orwwt your money in ample time for re newal. Notice date on label careful*, and if not correct, please notify us a. once. Subscribers desiring the address on their paper changed, piease state h then cuaunumcatioa both the OH aau rNh.W address. National Advertising Representative BRYANT, GRIFFITH AND 1 BRUNSON, INC., • East 4 1st Street, N«w York. 2Jo N. Michigan Ave., Chicago. 201 iIbtuUOUUC •f* >w General Motors Bldg., Detroit. Walton Building, Atlanta Entered at the post office in Hendei •on, N. C., as second class mail matte Mei>B SEEK TODAY. Seek ye the Lord while he may be found, call ye upon him while he is near. —Isaiah 55: 6. OTHERS VIEWS HE WANTS ZOLLICOFFER To the Editor: I want to say I have been a voter in Vance County for 40 years and I have often wondered if Vance would ever have the honor of having someone in the county run for Congress, I feel this a God-sent blessing to us and I am quite sure there is something good that is to come from it if we will all pull together, for in unity there is strength. There should not be any politics nor party in this congressional election, I don’t think we could have picked out a better candidate for Con gress than is out for the job. I have never heard a word of criticism aooui Mr. Jere P. Zollicoffer. He is mental ly and spiritually strong and has never mixed up in politics, nor have 1 ever heard of him running for any county office, and as I see it he is the man for us to send to Washington. I don’t see why any voter in aVnce should turn down Mr. Zollicoffer ana pick out some other candidate to vote for, possibly one that you don’t know. Lets get together and vote for our county from the cause of love and service. I haven’t anything against the other candidates but when it comes to vot ing I haven’t anything for them. I am writing to let Vance county know that if service and duty begins at home I shall work and vote for Mr. Jere P. Zollicoffer. V. V. HESTER. TODAY’S ANNIVERSARIES Catharine 11, Empress of Rus sia, one of the world’s great women rulers, born. Died Nov. 17, 1796. 1740 —Elias Boudinot, New Jersey statesman of Revolutionary days, a great philanthropist, whose services to th« country in the building of the (Republic merit wider recognition, born in Philadelphia. Died at Bur lington, N. 'J., Oct. 24, 1821. 1821 —William Taylor, Methodist Episcopal missionary and bishop, whose evangelistic labors left a deep impress in California, Australia, South Africa and South America, born in Rockbridge Co., Va. Died at Palo Alto, Cal., May 18, 1902. 1859 — Jerome K. Jerome, English humorist, born. Died June 14, 1927. 1860 — Theodor Herzl, the Jew who dreamed of reestablishing his people ih Palestine, founder of modern Zion ism, born in Hungary. Died July 3, 1904. 1865 — Clyde Fitch, perhaps the most popular American dramatist of the past born at Elmira, N. Y. Died in France, Sept. 4, 1909. 1887—Vernon Castle, American dan <s«rr and aviator, born in England, killed in air accident, in Texas, Feb. 15, 1918. TODAY IN HISTORY 1670—Historic Hudson’s Bay Com pany charatered. 1842 —The then Lieut. John C. Fre mont left Washington on the first of His memorable expeditions to the West. I 1863—Beginning of the Civil War battle of Chancellorsville, Va. TODAY’S BIRTHDAYS Owen J. Roberts of Pennsylvania, Associate Justice of the U. S. Sup reme Court, born in Philadelphia, 59 years ago. U. S. Senator James F. Byrnes of South Carolina, born at Charleston 56 years ago. *~*Dr. Hamilton P. Cady, the Univer siiy of Kansas ohemist who helped discover the U. S. supply of helium, born at Camden, Kans., 60 years ago. William Bakewell, screen actor, born in Los Angeles, 26 years ago. TODAY’S HOROSCOPE This is a day for wealth or fame. If the person has a competence by birthright, good care will be taken of it and it will be increased. If born poor, there is a good chance for the acquisition of both wealth and fame, and this result will be due to the shrewdness and watchfulness of the nature, as much as to the other in herent qualities. Remarkable Record ' . .. 4>*4 w :9Ej§| Ijß I jBB ■ IllliS I i': AfiutfENCM Thompson Chapel Hill, May 2—One of the most remarkable scholastic records in the annals of the University of North Carolina was disclosed here last night when the list of students elected to membership in iPhi Beta Kappa, na tional scholarship fraternity, this year made public by Dr. Thos. J. Wilson, Jr., University Registrar, revealed that 17-year-old Laurence Sidney Thompson, Jr,, ot Chapel Hill, had been automatically named president of the society by virtue of having made a perfect record of A in all his studies and led his olass. He accomplished this remarkable record in two years, ,two summer school sessions included, hpd will graduate next year at the age of 18 It is very seldom that any student makes a perfect record o7 afi A’s in all courses throughout his academic career, Dean Wilson pointed out. Young Thompson is the son of the late Lawrence Sidney Thompson, of Raleigh, and Mrs. Thompson ,a native of South Carolina, and a former res ident of Raleigh, who for the last two years has lived in Chapel Hill. In the Raleigh schools, where he al so made a remarkable record, he com pleted work for the sith ggrade certi ficate with the highest average in his class and he completed the regular 11-year course in nine years. He is a member of the Beta Theta Phi fra ternity. Only 45 University students, mem bers of the Junior and senior classes made Phi Beta Kappa this year. To be eligible for membership a student must make a naverage of 92.5 (B) in all his studies for three years. Halph Gardner, of Shelbby. son of Former Governor O. Max Gardner, was among those honored. Dr. Thomas J. Wilson, Jr., Univer sity registrar and Dean of Admissions who has served as corresponding sec retary-treasurer of the University chapter of the Society for years, an nounced the list of new members. Robert B. House, Executive Secre tary of the University who was pres ident of the society in his Senior .yea Ttefre. mtufe the prihelpal address: The exercises were held in Graham me morial. John T. O’Neil, of Henderson, re tiring president, presided. Other re tiring officers were Lee Greer, of Wil mington, vice-president, and Ansley Cope, of Savannah, Ga., secretary. The new secretary will not be elect ed until next fall. looking Backward At This Data in History ; KassssasssssssssßSS j I NOTICE! II TRAVELLERS intending to j «ni*rk on the Atlantic voyage 1 •re raarnndad that a state at I wer exists between Germany 1 and her allies and Great Britain j and her allies; that the zone of ■ war includes the waters adja cent to the British Islet; that. ' in accordance with formal no tice given by the Imperial Ger man Government, vessels fly ing the flag of Groat Britain, or , of any of Mr alliso. are liabla to destruction in thoee water* and that travellere sailing in the war zone on thfes of Great Britain or her allies do sa at their own i risk. . j IMPERIAL GERMAR EMBASSY WASHINGTON. D. O. APRIL R HU This advertisement in New YoTk newspapers, 19 years ago tqday, made history five dhys later when the Lusitania was torpedoed by a German submarine. 1932— u. IS. Supreme Court rejected Al Capone’s petition for review and Capone entered prison at Atlanta two days later to begin his 11-year term. HENDERSON, (N. C.J DAILY DISPATCH, WEDNESDAY, MAY 2, -1981 The North Carolina Sales Tax By Capus M. Waynick State Senator, and Director National Reemployment Service for N. C. (Note—This article is published solely as a matter of information as not as representing the opin ion or view of this newspaper.) In the campaign in which the 170 members of the 1935 general assem bly will be chosen, much will be heard in denunciation of the present fiscal policy of the state. The sales tax will be condemned and its repeal demand ed. Appeals will be made to the self interest of those bearing heavy tax loads. There will be more speakers proclaiming that injustice and in competence rule, than there will be speakers giving the voters depend- 1 able dispassionate facts about the state’s affairs. Yet when the tumult dies, I am confident men will be in office who will do their duty by North •Carolina. There is a saving sanity in this old state. Tax Load is Inevitable Taxation is the issue obscuring all others in the Campaign. I believe the people are convinced the costs of state government have been reduced to a low level, that compensation for officers and teachers is too low lor the most conscienceless campaigner to get far in advocacy of further re ductions. Yet by a queer power of self-mesmerism, some say they are still convinced the tax load imposed by the state can be greatly reduced in 1935. Others do not foresee reduc tion but advocate relief for the dis tressed taxpayer by transferring the load to the other fellow. Reduction is made further more unljftrely by the fact that the trend of the day is to ward a greater social service by the state, and a consequent greater out lay by the common treasury. * The problem, then, is not so much one of reducing the expenditures of the state as it is the elimination of waste, the promotion of efficiency in government, and the proper distribu tion of the costs. Why The Sales Tax? Propagandists charge the governor and general assembly of 1933 with grossly blundering in the enactment of the sales tax. They say it was foisted upon the people by representa tives incompetent in their trust and influenced by predatory interests. Consider the plight of the state government when the last general as sembly met. A deficit had accumu lated for three years to mount to sl4r 000,000 in June, 1933. The people were groaning under the tax load and de manding relief. Property taxpayers in thousands of cases had thrown up their hands in despair and quit trying to meet the levies. Outside creditors were reluctantly renewing the state’s notes and demanding the highest le gal rate of interest. General indus trial and commercial conditions were extremely bad. Before the revenue plan was adopted, all the banks throughout the country had closed. 'When the issue was drawn, the legislator had to decide whether to vote for a measure which held out some reasonable hope to restore the state’s credit and preserve its essen tial public services, or whether to cling to an old system under which the state was plunging further and further towards financial chaos. That was the issue the governor and gen eral assembly faced and resolved. It was only after long weeks of arduous search for another way out, that the assembly became convinced of the inexorable character of the choice which had already forced it self on the memberrs of the finance committee. Some Apparent Results What of results? The state’s cred it has been restored and its securities are, in demand at a reasonable inter est rate. ? Thj?pchobl.4 Are' open to • all Nofth Carolina children dnd other es sential public services are being rend ered, even though under conditions freqquently punishing to the public servant. An argument against the sales tax was that it would accelorate the rate of bankruptcy among merchants. Bankruptcies nave decreased, because business is better. We find many merchants are withdrawing more or less quietly from active co-operation with the anti-sales tax forces. I am not contending the sales tax has increased the merchant’s busi ness and saved him from bankruptcy. I am not contending the tsx is not burdensome to the merchant and the people. I am not suggesting the sales tax has caused the volume of trade in North Carolina to increase at a faster rate than that of Virginia in the very months when prophets of disaster said our business would be going to Virginia. I do submit however, as a reason able conclusion that restored confix dence in the abbility of the state t& meet its financial and moral obliga tions, has had much to do with stim ulating industry, atfS inspiring public faith. Many have concluded that the most hazardous prospect before the state is the possible effect on business of a new, inflamed hunt for revenue to operate the state government and the public schools. In Accord With New Deal The theory under which the state administration, as well as the natiori al, is now proceeding, is that a great er buying power must be distributed among the people. The new deal of President Roose velt includes a more abundant dis tribution of the benefits of labor. Gov ernor Ehringhaus has given himself with passionate devotion to advanc ing the same high purpose in North (Carolina. Witness his co-operation with the federal program, has lead ership in procuring better prices for tobacco and other crops. The buy ing power of the people of this state has been increased by government effort, many times the whole sales tax bill. Isn’t it a better policy to wtork for a fair distribution of buying power among all the people and the estab lishment of a broad tax base, than to look only to concentrated wealth for support of the state while the people are left headed towards a con dition not unlike serfdom? Sales Tax Is Effective Some publicists spread the charge the sales tax has failed to produce the estimated revenue. What are the facts? The highest estimate of reve nue from a 3 per cent sales tax was i 59.000,000 and this Was reduced to SB,- 400,000 when certain basic commo dities were exempted. The first six collections brought in $3,317,745, and it is not unreasonable to expect the 12 months to produce double that amount, or $6,635,490. It is not unlikely the final record will be $7,000,000 for the year. Short of the mark, but enough revenue to be a Vital consideration in rewriting the state’s fiscal policy. Was It The Final Resort? I submit the only doubt about the justice of asking for this general con tribution to the public service arise from a question as to whether the state has allowed wealth to escape its fair share of the tax load, as the state turns to the masses of the people for help in the sales tax. The state is bound constitutionally to levy by uniform rule on real and personal property when it levies ad valorem. It cannot graduate the levy and when property taxes threaten confiscation of some, or relent towards all. It seems a matter of common con sent that ad valorem taxes for sup port of the state cannot be adopted. Consider the utilities and their tax burden. At present no state in the union takes a larger percentage of the gross income of public utility cor porations than does North Carolina. When taxes rise, rates must be ad vanced and as always, the consumer pays the bill. Consider the other corporations. These producers can be <taxfed as much as the traffic will bear but at an unknown point in the loading, tax ation defeats its own purpose by en couraging a transfer of operations to other states. Our franchise and oth er levies are high now. Constructive statesmanship will not close the door to expansion of industryy. This does, not forbid strict examination to de termine whether those able to pay are paying all they should to the sup port of the state. The state has a constitutional limit on income taxes, set at 6 per cent of the net. It has a constitutional bar to taxing small incomes. It behooves all of us to consider dispassionately, either what nart of the public service we are willing to throw on the scraphefcn, or where revenue will he secured if present levies are abandoned. Faee the Present Facts Am I of the opinion we have a satisfactory plan of taxation of the State? lam not. The system is cum brous and unscientific. T know of no tax plan in use that has what I would describe as adequate fairness and simplicity. A better way to im pose an indirect or consumption tax than our sales tax would be a na tional levy on commodities with a ner capita, allocation of the income to the state. A 2 per cent tax of this sort would give North Carolina, for instance, about $14,000,000 per year. Perhaps a better tax plan would be an almost universal income tax with graduated charges, coupled with the taxation of tangible wealth and bus iness, but we are barred from that, re course by our constitution. All that I am suggesting is the wisdom Os fac ing the about our case, exam- with care plans for a horse trade in the middle of the emergency, and carrying on with courageous pat riotism until improved general con ditions help reduce our tax burden. s _____— Fifth Annual Statewide Meeting To Be In Ashe ville May 17-18 Dally Dispatch Bureau, In the Sir Walter Hotel.) BY J C. HASKEUVILL. Raleigh, May 2.—The fifth annual State-wide industrial safety confer encei,i (sponsored each year iby the State Industrial Commission, will be held ih Asheville May 17 and 18, it was announced today by Commission er T. A. Wilson, in charge of the safety work of the commissi©**, Chair man Matt H. Allen, of the commis sion, and Commissioner J. Dewey Dorsett will also participate in the conference. A number of outstanding speakers, recognized as authorities on industrial safety, will address the varf ous divisions of the conference. The opening session will begin at 10 o’clock Thursday morning, May 17, in the Battery Park hotel. John Temple Graves, 11., editor of The Bir mingham Age-Herald, will be the principal speaker on the topic “Life, Liberty and the Pursuit of Happi ness.” The textile section of the conference will meet Thursday afternoon at which the trend of accidents in the textile industry, safety as a definite operating policy and the importance of keeping safety records will be dis cussed, with intervening discussion. The employes of the Sayles Biltmore Bleacheries will conduct a model safety meeting. The electrical and public utilities section will' alsO‘ meet Thursday after noon. Disciplinary measures for the PROFIT AND LOSS violation of safety rules will be dis cussed by Frank M. Culvern, safety supervisors of the Southern Bell Tele phone Company of Charlotte. The necessity for protection of * poison basses generated in the extinguishing pf electrical fires will be discussed by Frank M. King, of the Mine Safety Appliance Company of Pittsburgh. The annual banquet and entertain ment features will ibe held Thursday night in the ballroom of theh otel. The feature address at the banquet will be by Sidney J. Williams, safety director of the Emergency Relief dministra tion, Washington, who will discuss the safety program in the NRA and CWA. A safety playlet, entitled “Pennywise”, will bep resented by ag roup of em ployes of The American Enka Cor poration at Enka, near Asheville. Other sectional meetings will be held through Friday. Deputies* School Seen As Prelude To Revenue Drive (Continued from page One.) deal” in the department of reveemiw, brought about by the reorganiation plans put into effect about March 1 by Assistant Commissioner of Revenue M. C. S. Noble, Jr., with the coopera- CROSS WORD PUZZLE ■J f h r !• f L. _r HI tFT. ’l'o, ■; pggii, ¥ - gnmJ - t . fmmm & 20 ’ 21 !!|fl22: 23 - 1 "" 1 »■■' ■LiViV-'i- mmmmm 26 27 29 30 ' 31 ■ • 32 IfpS 33” —36" 37 I3G, P"" “ r ‘||||4S S* 4 JpJ i u iiij n I-Us ACROSS I—Belief or judgment 7 Verbal 8— A spot or stain 10— Pronoun » 11— Glutinous mud 12 — An exclamation 14— Compass point 15 — Near 18—A* state (abbr.) 18 —Suffix used to form noun' plural 20—A fixer 2:>—A kind of shoe 24 — Newspaper paragraph 25 A memorandum ”26—News (sing.) 28—To boil 80—-Printer’s measure 31— Musical note 32 Steamship (abbr.) 33 — Easter term (abbr.) 34 Depart - 3(l—Drops from eyes 39 Not out 40— Auto accessory 42—Elongated fish (pi.) 44 —Hard fibers of body DOWN 1— Either 2 Sticky substance 3 Disordered in physical condi tion > v 4—A doctrine or system tion and assistance of Commissioner of Revenue A. J. Maxwell. While the reorganization plans werew orked out on paper a good many months ago, it was not possible to get the new book keeping and accounting system, tne new filing system and the many other changes into actual operation until about March 1. Since that time there is no doubt that most of the effort in the sales tax, income tax, license uuc and other allied divisions has been wo get things in readiness for the inten sive tax collecting drive now about to get under way. Part of the “new deal’’ In the reve nue department also contemplates making of the 56 deputy collectors more than mere tax collectors, but tax auditors as well, it was evident today. In addition to instructed in httw best to approach delinquent tax pay ers and collect the taxes from them, the field deputies are being instruct ed in how to audit new and back re turns and checek these returns against the books and records of the merchants and other taxpayers, to de termine if they are paying the full amount due. This instruction is being given iby Director George Scott, of the accounting division, and several spe cial auditors who have been checking returns for several weeks in several different cities. . It was learned tocay 6 —A Greek letter 6—Name unknown (abbr.) I—A1 —A grandchild (Scot.) 9—Toward 10 —Junction 13— Non-believer in Gad 14 — To strike 15— Allow’ in argument 17—Girl’s name (po«.) —Frozen rain > -I—A boy’s name 23—A small mark 27 —Nitrate of potash 29—Meal time (Ger.) 35 —Old Testament (abbr.) 37 — Even (abbr.) 38— Make of automobile 89—Form of be 41—Pronoun 13 —Left side (abbr.V Answer to previous puul# that for the past two weeks the col lectionsd ivision has had a crew or five auditors and field deputies wort ipg in Charlotte checking over the books of . merchants there and cheek ihg up on merchants who have been delinquent in sending in returns. At! these auditors are here assisting in conducting thes chool. t was learned flrom reliable sources today that audi tors have already found discrepancies amounting to at least $200,000 in the returns already made by merchants in Mecklenburg county, without taking ihto regard the amount due from de linquents. Other discrepencies have been found in the returns of mer chants from Guilford, Forsyth. Wake, Durham and other of the larger coun ties, ranging from $50,000 to SIOO,OOO in each county. Wihen the returns of all these mer chants have been checked and audit ed, assessmens will be made covering the additional amount due, it was ex plained. Those in the accounting di vision are confident that the depart ment will be able to collect not less than $1,500,000 from those who have diready made returns. They also Dt~ lieve that collections for May and Juhe will not omount to less than $500,000 for each of these months. Col lections from the sales tax alone in April, which represented the tax on business done in March, amounted to $632,515, bringing total collections to date to $4,877,951. Thus the total sate* tax collections for the 11 collection periods of this fiscal year is expected to amount to more than $7,000,000, oi almost to the original estimate of $7,- 775,000. IN MEMORIAM In sad and loving memory of my Deal Sister Kate Wilson, whom God call ' to rest. One year ago on May 2nd, 1933. MayOdays again are here * %o me the saddest of the year For it was on the 2nd day God call my, Darling Sister away. Oh, how sudden, was the summons. When the word came, she was dead, Time was too short to say farewell 'To my dear one, I loved so well. One year has passed, my heart still sore, * As time goes on I miss you more Your gentle smile, your loving face No one can fill your vacant place. Friends may think I have forgotten, And my wounded heart is healed, But they little know the sorrow, That is within my heart concealed. i Days of darkness still come over one, Tears of sorrow, silently flow. But fond memory keeps you near m* Though heaven claimed you one 3 : e» r ago. Sotne sweet day I will meet you dear * bad, Then I’ll tell you o're and o’re. HbVr I missed you since you left me, When we meet to part no more. Gone, but not forgotten, —By her loving sister. FLORENCE E. BURNETTE T" ■:* NOTICE TO Merchants We have moved to the Crowder building, corner of Court and Montgomery Streets. Our lines are being enlarged 0 Include full assortments of <‘iu arettes, tobaccos and light K r °’ ceries. Come To See Us. R. E. Satterwhite Candy Co. Wholesale Only