The Daily Missoulian. [volume] (Missoula, Mont.) 1904-1961, 1909-06-25
ENTIRE SESSION OF THE SEN
ATE is GIVEN OVER TO
SPEECHES ON TARIFF.
BEYER|DGE HOLDS FLOOR
Senator Talks for About Four Hours
and Senator Newlands Makes
Speech That Closes the Days Ses-
sion Amendment Regarding To-
bacco Pouches Is Discussed.
Washington, June 24.-The course {

Washington, June 24.--The course of
the senate today was the reverse of
its course yesterday, the entire day
being given over to speeches. There
were three lengthy addresses. Senator
Bcveridge talked for about four hours
and was followed by Mr.. Bailey at
almost as great length Mr.. New
lands was the last of the days orators
and he had not long surrendered the
floor when the senate adjourned.
Mr.. Beveridge discussed an amend
ment proposed by him regarding the
size of tobacco packages} He con-
tended that, although the size of the
packages had been reduced during the
Spanish war to compel the purchaser
to pay the war tax, the sizes had not
been restored nor the prices reduced,
Notwithstanding the removal of the
tax, thus practically giving the to-
baccO manufacturers and especially the
tobacco trust the advantage Of the
tax even though it has not been in
operation for about nine wears. He
declared the trust had influenced
legislation for this purpose and esscrt-
cd it was being benefited to the ex
tent Of many million dollars a year.
Mr. Bailey talked about free raw
material for the purpose Of justifying
his vote as a democrat against the
free entry Of iron ore, lumber and
hides. He declared that previous to
the Cleveland administration the es-
IA M, -,
position to the free admission of raw
material.
NeWlands Talks.
While agreeing that President Taft's
corporation tax idea is an easy and
effective way Of securing needed
revenue for the government if a grad
rated income tax cannot be adopted
Senator NcWlands Of Nevada, in ad-
dressing tho senate today, raised the
question whether it would not be Wise
in enacting the proposed excise law
to follow the exact verbiage of the
tax imposed by the war revenue act
and under consideration in the
Spreckels case. He also asked wheth-
er equally beneficial results in secur-
ing publicity OF and supervision over
corporate concerns could not be Sc
cured by it,
Mr.. Newlands assorted that While
the tax which the president recon-
mends, is as he declared, IAN excise
tax on the privilege business and as
artificial entity and of freedom from
joint partnership liability by those
who own stock, the tax sustained by
the supreme court in the Spreckels
case, was not of this nature, but was
simply a tax imposed on the occupa-
tion of refining petroleum or sugar,
whether done by a person, firm OF
corporation.
.If the tax suggested by the presi-
dent continued Mr.. NeWlands, lis
to be regarded as an occupation tax,
may not the question be raised that
the rule of uniformity is broken by
applying this occupation to corpora
tions alone and to natural persons.
Power to Destroy.
IF however, it be held that the sug
gested tax is. as the president as
serts, Il tax upon the privilege OF
doing business as an artificial entity
that is to say Il tax upon the right to
be a corporaton may it not be cnr~
tended that the corporate franchise
is the creation of the state sovereign
ty; that the power to tax is the
power to destroy and that the ma
ton has no power for this reason to
tax the privilege granted by the
state
Since the excise tax on refiners of
sugar and oil, measured by their gross
receipts above a certain amount, has
been approved by the supreme court, |
Senator Newlands suggested that it
could be easily enlarged so as to in
cude all manufacturers of goods pro-
tected by the tariff, and that it |
could be made as little veXations as
possible by relieving tho small man
ufacturers from it's operations.