The Birmingham age-herald., 1912-12-07

arguments or recommendations in favor of a protective tariff.
 Before passing from the tariff law l however, known as the Payne tarifI law of August B. 1909 ] desire to call at- | tention to section s of that act, assessing a special excise tax on corporations, IL contains a provision requiring the levy of an additional 50 per cent to the annual tax in cases of neglect to verify the prescribed return or to file 1t before 1 the time required by law. This addi- l tional charge of 90 per cent operates Tn | some cases as a harsh penalty for What may have been a mere inadvertence or unintentiona1 oversight, and the law should be so amended as to mitigate the severity of the charge in such instances. 1 Provision should also be made Tor the l refund of additional taxes heretofore col lected because of such infractions In those 1 cases where the penalty imposed has been so dlsproportionate to the offense as equtably to demand relief.
 Budget
 | The estimates for the next fiscal year have been assembled by the Secretary of the Treasury and by him transmit ted to Congress. l purpose at later | day to submit to Congress a form Of budget prepared for me and recom- mended by the Presidents Commission on economy and efficiency, with a view | or SuRSeStinS ine uStIul dHu HUI lliii6 character of a properly framed budget.
 War Department
 The War Department combines with | in It's Jurisdiction functions which in other countries usually occupy three l departments. It not only has the man. agement of the army and the coast defenses, but it's Jurisdiction extends to the government of the Philippines and of Porto Rico and the control of the
 aty,f l,i, af ne of the Dominican Republic; it also in- cludes the recommendation of all plans for the improvement of harbors and waterways and their execution when adopted; and, by virtue of an Executive order, the supervision of the construction of the Panama Canal.
 Army Reorganization
 Our small army now consists ef s9,S09 men, including the 5000 Philip pine scouts. Leaving out of considera- ton the coast artillery force, whose position is fixed In our various sea- coast defenses and the present garri- sons Of our various insular possessions. We have today within the continental | United States a mobile army of only about 35,000 men. This little force must be still further drawn upon to supply the new garrisons for the great naval base which Is being established at Pearl Harbor, in the Hawaiian | Islands, and to protect the locks now rapidly approaching completion at 1 Panama. The forces remaining in the 1 United States are now scattered in nearly 50 posts, situated for variety | of historical reasons in 24 states. These posts contain only fractions of regi- ments averaging less than TOO men each. In time of peace it has been our historical policy to administer these 1 units separately by a geographical organization. In other words, our army l in time of peace has never been a united organization by merely scat l, tered groups of companies. battalions and regiments, and the first task in | time of war has been to create out of 1 these scattered units an army fit for | effective team work and cooperation. 1 To the task of meeting these patent | defects, the War Department has beeen | addressing itself during the past year. | For many years we had no officer or division whose business it was to study these problems and plan remedies for these defects. With the establish ment of the general staff nine years ago q body was created for this pur- pose. It has, necessarily. required | time to overcome, even In it's own per sonnel, the habits of mind engendered | by century of lack of method, but of late years its work has become system atic and effective and it has recently been addressing itself vigorously to these problems.
 A comprehensive plan of army reor- I ganization was prepared by the War College Division of the general staff. This plan was thoroughly discussed last summer at series of open con ferences held by the Secretary of War and attended by representatives from all branches of the army and from Con- | Jpt1 fAA fA,-t | hoe kAa, tributed to members of Congress and throughout the army and the national guard and widely through institutions of learning and elsewhere in the United | States. In it. for the first time. we | have a tentative chart for future progress.
 Under the influence of this study definite and effective steps have been taken toward army reorganization so far as such reorganization lies within the executive power. Hitherto there has been no difference of policy in the l treatment of the organizat tion of our l foreign garrisons from those of troops within the United States. The differ ence of situation is vital and the for eign garrisons should be prepared to defend itself at an instant's notice against foe who may command the sea. Unlike the troops in the United | States, it cannot count upon reinforce ments or recruitment. It is an out post. upon which will fall the brunt of the first attack in case of war. The historical policy of the United States of carrying it's regiments during time | of peace at half strength has no ap- plication to our foreign garrisons. ! During the past year this defect has been remedied as to the Philippines | garrison. The former garrison of 12 reduced regiments has been replaced by a garrison of six regiments at full strength giving fully the same number or rihemen at an estimated economy | in cost of maintainance of over $1,000- 900 per year. This garrison is to be permanent Its regimental units, in- stead of being transferred periodically back and forth from the United States. will remain in the islands The officers and men composing these units will, l however, serve a regular tropical de- l tail as usual, thus involving no greater hardship upon the personnel and great | ly increasing the effectiveness of the garrison. A similar policy is proposed | for the Hawaiian and Panama gar | rsons fast as the barracks for them are completed. I strongly urge upon Congress that the necessary ap- propriations for this purpose should | be promptly made. It is, in my opinion, of first importance that these national | outposts, upon which a successful home defense will, primarily, depend, | should be finished and placed in effec .