davidaulloa/AmericanStories huggingface dataset:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
CITY FOR FIRST TIME
STUDIES SINGLE TAX
Surprise When Wealthy Men Favor Idea Before
Mayors Committee-Untaxing of Buildings Pro-
posed-Plan Has Strong Opposition.

possibilities would be too uncertain ;
where sold. prices would b. from Is per
cent to so per cent. Of existing values.
and II not sold the city would hold the
bag In this connection II must be re-
membered that vacant lots are at pres
ent assessed at future potential values,
which possibly may be reached In be-
tween fve n ten years from now.
Fears Lenders Will Refuse Risk.
1T is extremely din,cult to get new
mortgages to-day and when obtained
they are not for over so per cent. OF
what would have been obtainable Ave
years VI with building tax exempt
in force the conditions would be far
worse: how much M n could even
guess at. II lenders actually believed
that UGH would become law I don't
believe they would lend 1t all and those
who are now lending are generally
buying guaranteed mortgages 50 as e.
have n burer between them and harm.
Mr.. Browne defended the land specu.
lator. He said that more money was
lost than mad In real estate specula-
ton.
That the c!ty's finances would be
badly disorganized was tho opinion OF
Herbert r. Jackson. He said that tho
attempt by artificial means to stimulate
the natural development OF New York
would surely end In disaster. Taxation
~ not, he said. the basis on which &c
solve the problems of the poor in this
city.
Radical changes were suggested BY
Richard VI. Hurd. He said tina he IA.
vored tho untaxing OF buildings IL nc.
conpanied by a height limiting ord.
nance and by a comprehensive zoninr
plan, Speaking as n citizen, he said
he thought tho reducing Of taxes or
buildings would have a decided socia
advantage. As a lende he thought thai
anything done to adversely affect LAND
values nj this time would be unfor'
tunatc.
~ lean.'' he said. toward the move.
ment to tighten the oad on buildings and
charge II TO land. but I would not do Il
now. We arc nearly at the end OF the
period OF adjustment In the realty world
and ] think the outside causes which
have brought II about will soon be over
Then. when land II going up in value,
think would be a better time to try !,
han now
Alfred Bishop Mason suggested that
every land owner be permitted to fix the
assessed value OF his property and or
that value pay the present tax. Beyond
that value the city. he suggested. claim
each year 6 per cent, of any Increase
above the owners estimate OF value.
Dr. Schiefelin said that the u~ntaXine
of buildings would cause "A panic In the
mortgage market. lie said that IL would
be a most dangerous experiment.
The hearing will be- continued mex
Monday.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
LABOR FIGHT AGAINST BYRNE
Attempt to Have Jersey city street
Commissioned Recalled.

A movement to recall COMMISSIONS
OF Streets and Public improvements
Henry Byrn of Jersey city. II possible,
will be started at "A meeting of the CEN
trail Labor Union of Hudson county on
Thursday night, according to an an.
nouncement made last night. The rea-
son IL said to be because Of the alleged
treatment accorded by Commissioners
Byrne and his immediate subordinate
toward men In the department.
II Is charged that Byrne and his
street superintendent. Patrick II. Nc
Grath. have arbitrarily laid on men
contrary to union standards and other
wise treated them unfairly. There has
been an attempt made to unionize the
employees of the street department. The
organizers have not been given much
encouragement, however. They blame
Byrne for this.
Petitions which. II Is said. are to he
circulated Immediately after Thursday
nights meeting. may result in a specia
election being called.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09

has had an income tax In Its greater
component parts for many years. The
imperial tax provided for in 1918 varied
from l per cent. for Income of $3.50 TO
) per cent. ON those over $4,000. In
Prussia, which is representative OF The
other larger States, itself there Is n tax
OF from 20 to 4 per cent. paid by APP
p~roNimateiy oue-sixth of the population
and yielding SAT- per cent. of the total
direct tax rcvenue All foreign discus
sion is applied to countries before the
war.
France. operating under tho plan of
Caillaux. taxes incomes from real estate
and invested capital 4 per cent. busi-
ness 81. per cent. and wages, salaries
and professions 3 per cent.
Austria. Switzerland, Holland. Italy
and the scandinavian countries all are
indicated ms receiving II percentage of
their income from similar systems.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
COXEY ASPIRES TO THE TOGA.
"Gcncrni" 10 Ron In ohio rs Indc.
pcndcnt, lie Announces.

General Jacob $. Coxcy sent out
word from the Waldorf Yesterday TINT
he would he an independent candidate
FOR the United States senate In Ohio
next year. lie said he had left the
Socialist party because Its methods were
too visionary and would run as an in
dependent.
He discernod n great popular uprising
IN the defeat of i've constitutional
amendments by tho Ohio voters last
week. ard AZ ii is now possible TO get
on the ballot by petition he felt con-
iidc1t Of his election TO the senate.
a demand that Congress permit ~
Issue o. legal tender money to buy ran
roads, pipe lines. telcrraphs and tcle-
phones at their physical values, to Id
operated by the Government at cost
will he part Of the |ox,y programme
30 the General said.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
SUNDAY WAR WORK OPPOSED
Lords Day Alliance Praises Close
Ing Of Chicago

Members OF the Lords Day Alliance
OF the United States passed "A resolution
yesterday protesting against sunday
labor in mills and factories engaged I'm
making war munitions, The alliance,
holding its twenty-scveuth annual meet
ing in tho Board of Trade assembly
rooms, 203 Broadway, also went on rec
ord in favor of Mayor Thompson If
Chicago and his closing the saloons uf
that city ON Sunday, and urged Mayor
Mitchell to do the same in Greater Sew
York.
The Rev. II. l.. Bowlby reported as
general secretary IN the alliances
achievement for the year. among wh'cl
was numbered he great change wrOu-ht
by giving sundays off to many Custom
House employees, resulting in IA falling
of In sickness from 10 per cent. to
per cent.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09

Only 10 per cent. of the revenue from
the tax. from which the cost of collec-
ton has to be deducted. goes to the
state. seventy per cent. Is used by the
locality and go per cent by the county.
II IL to this carefully prescribed distri-
button of revenue that the report LAYS
IN large measure the satisfactory opera
ton Of the law, but 4, Is pointed out that
the IA IL not productive In rural dis
trlcts. being peculiarly adapted TO urban
conditions. To meet its shortcomings
IN country localities an amendment is
now under consideration authorizihg
local authorities to designate what
classes Of property shall be taxed for
revenue for local purposes.
The per carita tax In 1914 ranged
from siL6.33 for bankers and capitalists
TO ss.3l for laborers. Only oue-half pei
cent. of the total laboring population
was subject TO the tax. 3 per cent. of
the farmers and 8 per cent. OF the book
keepers. stenographers and clerks.
As a state measure, the report ex-
plains. the graduated Income tax goes
back IL the faculty taxes Of the colonies
a trace OF which still exists IN certain
Massachusetts localities. II has beer
tried in "A number OF States since $500,
notably in the South. but nowhere witt
any significant asu of success
oklahoma, which has "A law at present
IN operation. IL an example. Exemption
is made Of all ncomes under $4,000, and
the result Is hat the revenue Is hardly
worth consideration.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
$4,000 BAIL FOR CLEARY.
Prosecution VIII Insist Upon This
rs the Ninim

NEW CITY. Nov, ~S.-supreme Court
Justice \. s.. Tompkins, before whom
BUl Cleary, on" time boss and Town
Clerk of llaverstraw, was indicted for
alleged thc,t Of town funds after be-
ing acquitted OF killing Gene Newman,
his son-in-law. will be asked to hold
the prisoner IN $50, 000 bail.
Word reached sheriff Lawrence Ser
VEINS office to-day that the prosecu-
ION. which is in the hands of Dep
uty Acknowledgement WILDER Chambers,
will insist tina bail be- fixed at not lower
than this figure. lp until this evening
the eX-boss was still in jail.
Nobody had come forward to offer tn
SO on ms bond nor had he made any
offort to hay the amount Of bail nyed
Since his trial Will TAX" place within
iiye weeks. his friends say that Cleary
Is uncoucerucd whether he spends the
Interim in or out Of jail.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
BURTON ACTS AS WILLIS QUITS.
Ex-senator opens Active Campaign
for e.. -. r.. Nomination.

coLuMBLs. OHIO, NOY. S-Theodorc L..
Burton, eN-Inited States senator, opcn~l
his campaign to-day for the Republican
nomination tor President, following the
withdrawal last night Of Coy. Willis
from the field. Mi. Burton spent most
Of the day here CouferIIug will public
officials aud party leaders from all Sec
lions of tle state. After a talk with
Gov. Willis, the former Senator held a
lengthy conference with the two Re-
publican STATE chairman, W. l.. Plrmen-
ter and Edwin Jones.
Burton hackers were busy meantime
trying to line up burton pledged dele
gates Is the Republican national couven-
fion. Conferences Were held with Re
publican Representatives. and attempts
were made to get the names of two Bur
ton men in each district To run for dele
gates at tn" Presidential preference
primaries in April.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
Hearing on Exemptions Nov. II,

Mayor Mitchell has fixed THURSDAY.
November II as the date for IL public
hearing upon the resolution Of the Mu-
nlcipal Civil Service Commission propos-
ing to strike from the kemp class
twenty-four clerks. twenty-four deputy
clerks and forty-four assistant clerks
employed IN the Municipal District
Courts. The hearing will be held in city
Hall at 1890 A. VI.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09

THE New York law he continues.
'has in fact several peculiar features
that go far to nullify the advantages
Of the low rate and seem not to be
found in any other state $50 far as
The examination has progressed) unless
applicable to all forms N personal
property. Debts of stockholders are
not deductiblc. though with other kinds
of personal property they are, and real
estate owned by the bank and scpa-
rately taxed Is also Included in the
valuation Of shares
Concluding, he says: IN general.
bank shares seem TO be rather heavily
taxed, for not only Is the same rate
applied as 10 other property. but they
doubtless approach full value assess
ment more nearly II most other prop
erty, besides being difficult or impossi-
BILE to conceal. I should say there il
no ground FOR maintaining that these
shares enjoy any special immunity in
this state and that there Is consider
able reason TO doubt whether the con-
stituuonality OF a rate of lia per cent.
could be- successfully maintained in a
fun discussion OF the implications OF
the denial OF all deductions. ON the
other hand. the tax Is easily assessed.
inexpensively and infalliblv collected.
ard tends To promote harmony 10y its
apparent lenicncy. | should call II a
case for letting well enough alone"
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
CITY BUREAU URGES
STATE INCOME TAX
Prendergast Gets a Report Fa-
voring Wisconsin Law
Of 1911.
Is "ECONOMIC SUCCESS

Comptroller Prendergast has received
from the Bureau OF Municipal 1nvestiga-
ton and Statistics Of the Department Of
Finance IN outline report on the income
tax systems of the leading countries OF
the world in which the 1911 income tax
law of Wisconsin Is cited as "convinc-
ing and practical demonstration that
such a lax may be not only n reality
but an economic success." In opposition
to the judgment Of the special tax COM
mission OF New York State. which re-
ported in 1907 that as q State tax 1t
was "for the present an iridescent
DREAM
The report In submitted by Robert Nc
1ntyrc, supervising statisticlan and eX-
aininer OF the bureau. with the sugges
ton that Il may prove Of value 10 the
commission now considering the subject
of taxation In New York state. II
takes England az a type example, uns
through the various countries of Europe
and British colonies. and considers the
attempts Of commemorative Of the Unit
ed states. II does not touch on the
Federal income tax now In force.
or the Wisconsin tax which approxi-
mates one-tenth of the total direct tax
of the state. being a replacement o.
certain features Of the personal and gen
eral property taxes rather han an add
tional burden. the report shows that in
1914 6j.6 per cent. was assessed against
corporations at an average ate OF 5.2l
and the balance against individuals a,
an average OF l.9O. In hat year one
twentieth OF the Taxpayers. or one
fifteenth OF the total population. paid
forty per cent. of the tax.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
a447,45O More on Personal Tax
List.

The Board of Tax commissioners in
Manhattan made 4O1 examinations yes
terlay on a tentative personal tax as
sees,nent OF $i5,jSi.IOO. Twenty-six
persons were found 10 be non-residcnts
and two were reported dead Ninety
were heh OF a final assessment of
stiT,45O.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09

Marsh's support OF the proposed
change was based on the theory that a
reduction of taxes on buildings would
compel land owners 10 improve their va
cant holdings and that such competition
would result that the poor could get
better housing than at present Tor less
rent. He said also that where build
iugs are worth more than the land they
stand on. as Is the case in the smaller
individual homes, "a change TO the pro-
posed system would largely decrease the
tax the owner would AVE to pay. As
sorting tina 5000. 900 persons live in
tenements almost unit for human habl-
tation, and that the result Is $4,000 new
cases of tuberculosis every year, Mr..
Marsh told the committee that he wished
the members might live in tenemen,s just
long enough to get "A touch Of the disease,
so that they might see his point more
clearly.
He said that the toilers OF the city
would gain by the change. and that
those most able to bear the burdens of
taxation would be compelled to bear
them. Stat. .tigs show. he said. that the
poor are the heaviest taxpayers, paying
from II to Is per cent. of their incomes,
Mr.. Marsh said that the best proof that
the plan to untaX buildings is a good
thing is the opposition of the land specu-
lators, whom he called thieves and rob-
bers. such men, he said. would be pre-
vented from placing big sums of money
IN speculative land ventures, which would
release great sums for productive enter
prises.
stewart Browne predicted all sorts OF
terrible things for the city IL the plan
were adopted. His chief objection was
that the measure would promote the in
trnsive improvement of the land to the
detriment Of life II property. The law,
he said. would place a premium on land
which held buildings of much greater
value than the land and would penallze
those worth less than the land they
occupy.
Concerning the effect Of the proposed
law on vacant land. Mr.. Browne said
These are principally in the outlying
SECTIONS 30 per cent. of then are held
for future increase in value, the owners
are willing to sustain present losses for
future profits in the hope that the latter
viii largely exceed the former. Just as
soon as owners believe that the future
gains will he less than present losses
They'll sell double their taxes and they
would try sell, hut the buyers would
he few and far between. as the future
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09

A movement iS under way in brooklyn
AMONG tho jewish societies to raise
800, 000 Tor the establishment Of n
Home Tor jewish Working Girls to be
locatcd In the downtown section m
similar 10 that of the Y. ", &. A. in
S~chermcrhorn street, The plans will he
outlined ~ a meeting soon to be held by
tho Council of Jewish Women, Brooklyn
seettg
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
EXPERT OPPOSES
j ANY HIGHER TAX
!: ON BANK STOCK
Statistician Mcintyre Advises
Comptroller to Leave swell
Enough Alone"
THINKS THAT III RDEN
Is HEAVY ENOUGH NOW

r. u. Mcintyre. supervising stat'st'-
clan and examiner. has prepared mem
oranda for Comptroller william A.
prenderEast relative TO proposed higher
rates OF taxation for bank shares. in
which he advises letting well enough
alone" He says:
"The suggestion has come to me that
inasmuch a. the city tax rate on real
and personal property has steadily in
creased since 1900, when the Law pro-
viding FOR a | per cent. tax on bank
shares was enacted. and as Furthermore
the state now levies the direct state
tax upon the vaiue OF bank shares Ia
addition to that W real and personal
property. consideration should he given
to the advlsability of amending section
~ of the tax law so as to increase the
present rate Of taxation On shares IN
national and State banks. which Is |
per cent. OF the aggregate OF capital
surplus and und vidcd profits.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-11-09
Increase to -a,aO3.,6a.o2.

"The proceeds of the tax IN this city
have increased by fairly regular in
crements from s1,S7a,3i7.N6 In 1893 to
S3.603, 1892 in 1913. 80 that a change
Of rate to Ia per cent. would add about
s. 1000. 000 of revenue. Any change az
fecting the taxation OF such shares
would naturally be accompanied by the
same modification as to shares OF trust
companios. ON which a like tax is pay
able to the state"
MIR. Mcintyre points out that the con-
s~titutionality OF any increases OF ratio
would be tested by its conformity with
section 52l9 of the United states Re
vLsed Statutes. He cites the suits OF the
Bridgeport savings Bank and the Amos
keag Bank involving section "a. o
of which were decided by the Now York
Court OF Appeals and the United states
Supreme Court in favor of New York
city. and adds Whether the decision
woul be the same with regard To "A tax
of lia per cent. especially in view OF
other conditions affecting shares in
banks and trust companies exclusively,
Is pen to doubt.
The Washington times., 1915-02-03
G. U. Hospital Benefit
Most Successful Event

Tho benefit performance Of Jacks
Romance" given at the Columbia Thea
ter last night under auspices Ut the
board of lady managers Of 0eorgetoNp
Universfsx Hospital was one Of the most
successful events Of the kind ever con.
Quoted by the women Of the board Tho
theater was we'll filled. and the revenue
from the sale OF flowers. candy. etc.
was larger than had been expected. ac-
cordIng to Mrs. Isaac Cans. president
Of the board.
The boxholders were Mrs. Clarence
Moore. Mr.. and Mrs Thomas Ewing.
Miss Alice RigEs, Miss Jane Riggs' pr.
George Tuliy Vaughan, Mr.. ana Mrs:
Christian Heurich, Miss Mary Miller and
number of students from the univer'
Mrs. wiifred NJ. Barton was chairman
OF the committee on tickets; Mrs. Thom-
as Stanton, decorations: Mrs. A. j: NC
| Intyre, flowers, and Miss Mary keliher'
Among the women Of the board who
took an active interest In the perform
ance we're Mrs. Ryan Deveraux. Mrs.
Miitoi E. Allies, Mrs. Robert Wynnc.
Mrs. Nellie Feaiy, Miss Mary 3owans.
Mrr. John May. Mrs. Anne Murphy. Mrs.
Joseph Strasburger. Mrs. James 4: Ca
hill, Mrs. D. J. Callahan, Mrs. George
Tully Vaughan, Mrs. M. J. Reidy. Mrs.
Jules Demonet. Mrs. Charles Thorn.
Mrs. q. B. Behrend. and Mrs. Louis
Gafthe.
The Washington times., 1915-02-03
HORSE SHOW PLANS
MADE BY COMMITTEE
Exhibition to Be Biggest Open.
Air Event Of Its Kind Ever
Held Here.

The executive committee Of the WASH
ipgton Horse show Association today
began active preparations for the an.
nual horse show to be held hero May
TO u. It 10 planned to make tho event
the biggest open-air show Of its kind
ever held In this country.
All Of the committees are at work
with q view to giving definite form
to the elaborate program they have been
delegated to work up. These commit
tees were appointed at q meeting OF
the executive committee last nisht
when. because Of the absence from the
city Of Col. Henry T. Allen. who has
been detailed to temporary duty at Fort
OHlethorpe. Ca. H. Rozier Du1any was
chosen a. acting chairman.
William Littauer. Charles Treat. and
Melvin c. Hazen. manager Of the show.
were named to form a committee TO
arrange for Judges. while the committee
charged with the revision Of the prixe
list is composed Of Thomas Bonse, Capt.
William Mitchell. and Mr.. Haxen. The
members of the executive committee
who attended last nights meeting were
A. D. Addison. Col. Henry T. Allen.
Charles Treat, Thomas Bones, William
Littauer, G. w. Morrow, and Melvin c.
Hazen.
The Washington times., 1915-02-03
ADVENT|STS URGE
! PERSONAL ACTIVITY
Speakers Make Plea for More
\ individual Missionary Work
& Among Members.

That there should be more activity
among it's individual members in per
sonal missionary work was emphasiz
ed by speakers during the opening
session of the convention Of the Gen.
eral Conference Of Seventh-Day Ad.
ventists. now in progress in Takoms
Park.
The speakers were unanimous, \. In
their belief that there should be more
activity among the individual mem.
the holding of Bible studies. VISITING
the sick. ana offering prayer for the
sick and distressed.
Practically all Of the men in charge
Of the distribution OF literature in the
three union conferences and twenty.
two local conferences are In attend
ance.
In Introducing the home missionary
work. Elder F. W. Paap, North Amer.
lean leader of the homo missionary
movement, reminded his hearers OF
the thought that probation's hour ID
soon to close, and that tens of thou.
sands Of people are goins down to un-
timely graves. because they have not
been reached with salvation's story.
He spoke of the increase in conver-
sfons In the twenty-five conferences
represented at the convention during
the last quarter of last year.
Among the speakers were EldeHs
4. G: Russell. Of Albany. N. Y: ]. l..
sMcElhany, Of New York city; A. J.
Clark. of sprin gfeld. Ill; F. w. Stray.
Of Concord. N. H.; w. W. Eastman,
Of Of Tstoms Takoma Psrn' Palk' and E o, r. Palmer.
Lancaster. Mass. and Miss E. NJ Ora :
ham. OF TakOma Park.
The Washington times., 1915-02-03
DECLARES HUTCH|NS
UNFIT TO MAKE WILL
New York A|ienist Thinks MI.
Iionaire Mentally Inoompe.
tent When Document 10
Drawn,

DR.. Smith Ely Jallifle. the New York
alienist, replying to Z long hypothetical
question: expressed the opinion on the
witness stand before Justice Anderson
In Criminal Court No. 2 today that Still
son Ifutchins was mentally Incompetent
when he executed the will In 1909. which
10 now being contested.
Attorney Frank ]. Hogan, counsel for
the caveator, who rropoupded the Ques-
tton, rapidly and without any reference
to the record related practically all the
testimony. including dates and figures.
which has been given In the past two
months. He told of the peculiar acts of
tho millionaire. as described by wit
nesses. and reviewed the several family
rows which took place In the presence
or hearing Of Mr.. Hutchins.
Vigorous objection to permitting DR..
JelliKe to testify was made by counsel
for those defending the will, but the
court allowed the alienist to testify as
DR.. Z. r. Sewers, who war. Mr.. Hutch.
ms physician for many years, testified
AZ to the decline Of the mental and
physical condition of the millionaire.
He said that the change began after
Mr.. Hutchins suffered his first stroke,
IN 1904. There was also objection to
the testimony Of DR.. Sewers