davidaulloa/AmericanStories huggingface dataset:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
LAST YEARS INCOME TAX.
Not Good Times, but Other Potent
Factors Made Its Product Large.

To THE EpiroR OF THE SuN--Sir: In
an Interview Collector John u. Lowe OF
tho Second Internal Revenue district
says that the tax collected from COZ
porations for the fiscal year ending June
30. 1915, exceeds that of last year by
$120.4S6 and the tax from individuals
exceeds last years amount by s2bS.S94.
Mr.. Lowe says further: "These fisuros
show no evidence of hard times. ON
the contrary. they show abundant indi-
cation of u condition of prosperity
| should like to call Collector Loves
attention to the statement of that recog-
nizod authority on income tax matters
Charles W. Anderson. which was MADE
last year after the tax for 1913 a
been collected and tabulated. Mr.. Ander-
son then predicted that the tax Tor TINS
fiscal year would exceed that OF last.
FOR the good and sufficient reason that
the 1918 tax represented the income
~ corporations aud individuals for Ave-
sixths Of a year only. while this years
tax would be collected on an entire
years income. both as respects corpora
tons and individuals.
Then again. by n ruling OF the pres
ent COMMISSIONS OF Internal Revenue
which Is strangely at variance with
paragraph Il of section . OF the act o..
October 3, 1913, a taxpayer In cOinput-
ing net income IL allowed 10 deduct
only the losses sustained In his "princi-
pal business" although the profits aris-
ing from all other business enterprises
are held to he taxable. Section II OF
the above mentioned act reads In part
us follows: "in computing net income
there shall N allowed as de-
auctions: losses actually sus-
tanned during the year, incurred In
trade. or arising from fires. storms or
I shipwreck. ami not COMPENSATED for by
Insurance or otherwise"
In view OF the plain wording OF this
section OF the act | am at a loss to
account FOR the ruling which taxes a
man on all his profits and exempts only
the losses incurred in the operation or
his principal business" and which gives
the Government the power to determine
which Of a mans several enterprises
Is his ~"pfincipal' business.
Under this ruling a man who Is a
banker with AN income OF s35, 900 a
year from banking, while his income
from buying and Selling securities or
from "A private fortune which was
ninassed by buying and selling securities
Is $1,000. 600 "A year. would be held tax
able on the profits derived from botn
ventures. but would only he allowed 10
deduct the losses sustained In banking.
AS banking would certainly. and mas
been so held in several cases. be neld 10
be his principal business.
Take this ruling. and consider 1t In
connection with the fact that the IN
come tax this year was collected on
net income for "A full year., and not ten
months. and Il will easily lie seen that
business i'm the Second district of New
York in 1914 was greatly below the
business of 1918.
Collector Lowe should look to his
mathematics JAMES Il. CRAVEN.
NEW York, July ~.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
Mother Natures Kindness 10 Her
Children i'm These United States.

The oil wells OF the country have
broken all their records Of %beneficent
yield. In 1913 there We're 272, 996, go
barrels of the terrestrial sap, potent
Of light. heat and power; in 1914.
900. 312, 90. Two years ago the fluid
was worth something more than
n%inety-fiye cents a barrel last year
It Drought something less than
eighty-one cents. ON the whole crop
the decrease IN market value was
more than $23,OO0 900. Economists,
who know everything, will laugh at
the innocent amazement with which
we regard the fact that the more oil
we have the less it is worth" to MS.
1t Is fundamental Of the dismal sci
C OF supply and demand that
abundance is cheap by the unit, and
scarcity is high; natures treasures
are continually at auction. Value Is,
plainly, a thing quite separate from
price. Value is TO the consumer,
price to the producer natures mid
dleman. Is such a system of appraisal
fair 10 the agency at the source?
Perhaps this is oppressiyely meta
physical. The practical consideration
Is that there has been no slackness in
natures chemical laboratory, no re-,
organization OF her distributing agen.
cies. There has been mo important
change in the rank Of the oil pro
ducing States" The speculation thai
really compels ON Interest, however
is not aridly economic:
Is 1t a special dispensation of II
merciful Providence, additionally ac
credited with p%residcnco over the DIES
tinies Of Uncle SAM and certain olhel
1ovtal or infantile blundcrers. that IL
this year OF man made distress in En-
ron crowns the lahOrs Of our farm
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
language Of the gaming table they are

language Of the gaming table they are
playing with marked cards against
the outsiders whose cupldity is fired
by unconirmed and unveriHable ru-
NOR about the mammoth proportions
Of the war orders placed with any
N corporation and about the fabu.
lous earnings which will accordingly
be shown on the shares.
Both the general financial condition
of the country and the condition of
its citizens will he more assured II
the uniformed public lets the wal
stocks alone. The price movement Of
securities lacking the glamour Of or.
ders for munitions Of war may be
more sluggish and less exhilarating,
but the rank and file OF public follow
ers of the stock market will be able
to sleep better O. nights with such se-
curities in their possession and they
offer a sufficiently promising stake in
the country's future.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
HOT SPELL DON'TS
FOR STAY-AT-HOMES
Bureau Of Food and Drugs
Issues 1njunctions Not
without Humor.
LIKEWISE THINGS TO 10

Or. Luclus Il. Brown, the Lew A.
rector OF the bureau of food and drugs
in the Health Department, Issued bs
first announcement yesterday when fo
gave out a list of hot weather do-',.
for persons who make Manhattan Island
their summer resort. lie Counsclcd
them not TO
common enemy, the nv.
Handle food unnecessarily In Other
words. don't try Juggling with Il, but sc,
It into your mouth as expcd!.lously A,
possible.
Fail to empty canned goods ,nr..
diately upon opening can-not rcfcrrirs
to the goods that com +, n can from
the place around the corner. which ..
auire no such injunction.
Keep the door Of your icebox oren.
thereby protecting the food and pre-
venting an outsider from viewing Ar
liquid refreshment inside ana being
tempted to larceny.
Fail to inform the Health Depar.
ment. telephone 62So FRANKLIN. wien
you see an unclean store. glasses be-
Ing cleansed in dirty water. stores
which have more than the regulation
number of flies and food being exposed
on the street to contamination.
The director also wrote out a con.
panion list OF things which city fo.n
should do. They were urged TO
Keep food on ice, the iceboN clean ard
sweet. the windows and doors screened
and the garbage can co"crsd to WASH
the refrigerator with sal soda and no;
water every day TO drink cold beves.
ages slowly 30 avoid st!mulants which
contain alcohol, caffeine and the IKE to
eat moderately and to take advantage
of the presen: seaso" for good, fresh
vegetables.
II was announced that during the
warm season special attention vii, DO
paid by inspectors from the bureau 10
restaurants, because many men wAO
have sent their families TO the couu.
try are dependent or Them for meals
The Investigations OF the inspectors are
to be directed toward ascerta!rIng the
sanitary conditions of such eating places
and the quality OF food dispensed.
There is 10 be a similarly riga
inspection Of places where 80
cream is sold and OF the s,anls
where soft" dltnks are dispensed 10
those willing TO take a chance ''r one
and two cents a glass. Vendors OF mis-
sor, of drink will have to cleanse their
glasses with hot water or use paper
cups.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

In country villages one sees or used
To see the men folks walking to church
OF a hot Sunday. their coats over their
arms. probably the hottest way Of
wearing a coat. The canicular days
fill New York with heated and apoplec-
tic gentlemen in their shirtsleeves.
But We should hardly have expected to
find u handsome and amiable Pro-
gressive friend the Hon. GIYroRD
PINcHoT ~plodd!ng from Scott Circle
to the Cosmos Club OF Washington,
his coat and waistcoat over his arm.
The removal OF the waistcoat was
perhaps s~uperfuous. At any rate he
regrets that removal; likewise the
waistcoat, containing watch and chain
and money. The waistcost is gone:
and Eve Washington Is not so vir-
tuous that one can he sure that the
garment will return with all that in
II was.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
WILL HISTORY REPEAT?
Is Mr.. Bryan Destined Ia Bring About
the Defeat Of His Party?

To II EDITOR OF THE SuN-Sir: In
connection with the break between VII
son and Bryan II is well to recall that
Van Buren,. who was not strong enough
10 reflect himself. was strong enough
10 defeat Cass that Breckenridge could
no, elect himself President, but he
achieved the defeat OF Douglas that
Roosevelt had no chance for the presi-
dency In 1912, but he overthrow Taft.
1T seems" says the ProteCtionist. 'as
II an able man with "A strong personal
following n a bitter sense OF his
grievances. real or fancied. has a fair
chance Of upsetting his party wagon II
he tries Three men have lone II. II
may be fattery to compare Bryan with
Van Buren, or Roosevelt. but he looms
up far more prominently than did
Breckenridge. ls he destined once more
to serve the country by bringing about
the defeat OF his party?
WALTER J. BALLARD.
Los ANGELES, Cal. July 10.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
Obey Him Now!

From a correspondent whose good
faith and personal preparedness there
IL no reason TO question comes the
s~ubjoined letter:
ITO THE EDITOR OF THE SuN-Str: II
the commander In chief, instead OF split
ting hairs any longer over notes. VIII
call for 100000 unmarried volunteers
for an army and spend 100000 a day
for their support and use, the hard times
will be over and prosperity will be on
the way. CHARLES l.. HISckLEY,
Late Lieutenant Ninth New iork Vol
unteor Infantry.
"ATLANTA, Ga, July 10"
The commander in chief has al
ready called for 100,O0OO00 and more
volunteers, married. unmarried. male
female. adult and infant; he has or
dered them to mobilize and undergo
drill (: and they have responded Will
an obedience as c~ommendable as II
is reassuring.
His procla nation to this unprece
danted army called upon its organiza
tions and the individuals in them Il
keep their tempers, to restrain thell
tongues. to free their minds from pre-
possessions and prejudices, to refraii
from violent and irritating specula
tons, and to devote themselves 10y
ally and unsparinyly to The dificul'
task Of abstaining from provocative
conversation and argument that cal
lead nowhere.
Lieutenant HINcKLEY as a trained
soldier knows his duty to his supe
riOr officer; let him obey the orders
Of the day, and thus set II good ex
ample to those who have not enjoyed
the advantages Of the discipline h
has known.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
THE EXPERT" WITNESS.
4 Distinguished Engineer Tells Of the
slow Progress Of Reform.

To THE EDITOR or TIL SuN-Sir: a
careful analysis of Judge Clearwater's
letter i'm THE SUN of July 10 will show
that while a measure of reform has at
length been enacted I'm New York
State in the methods of making use
OF the services OF experts in the on
duct Of judicial inquiries when the
s%oundness OF mind of "A person Is in
ISSUE outside of such "a %soundncss
of mind issue In that one State we are
all still floundering about In the evils
Of allowing only "a man hired by the
parties In the contest to express an
tpinion from the witness stand; and
there are a multitude of other expert
subjects.
Curious II is that the first man thus
allowed to state other h Il facts
within his own knowledge from the
witness stand did go In England no
longer q than 1882 tJohn Smeaton.
the builder OF the Eddystone Light
house, see the leading case of t'olkcs
versus Chadd), and the system thus
accidentally introduced has never
been got rid Of in Great Britain. it's
colonies and In the United States,
though many attempts have been
made In uhnliQh II mud n hAQ npNnf
heen o,,ou,oa in o,hor corntrIo.
Vby ho, 4, mi, ho,n cb,nyod 4,
Io, ,,o u,,.,r.,a ,ar ,,, .,,nlan.
nj such ma,,or,. I'm l,o,rnnrv I
,.,a C,.uss 20 of ,ho ,ou,
Rnles ~ pr,c,ico Tor tho co,r,s
NJ eoui,v M tho I-ni,sa states no.
,amo oyoc,iyo ,,h;o. n,asor,La, ,ha,
",nnn c,,s.n, % ain ,ho nar,,os" ,ho
oo,r, ,,.,, o.,,t,, ,r,t, =, nam.
,ha ,,ur, ,,h.,har L-oaa,,, or SEE
,~ar,o, iaa,I,y ~ h.,a - ,ro,, =,
i.ri,.5 STE. pis,r,n, co,,,, I,Jca,
a~nnoin, .n oxnar, 10 aid 4, ,o, 60
an ron,os, ~ o.. ,,,,, o,,, H., ,,n,.
~ de- o,,, ,,a,ioa. 80 n.,la a., -,
r.,nas, ~, ,r,w ,ar,, n,ta.. 80
Lind -, nrn,,tson ,arama,a ,ar ,no
nnv ~, a., 80, -,
80 - ,a 80 ,n ,,ua,,,. =,
II. ,,aroo, it,, .,a,nh 1y,oro
n,s, -. aasu,nai ,sa,ta,oa -.
,,,na I,anaa 90 annatn, amnan,s -.
80, 20 49, ,p
- 80. I'm % 1T.
,,o, "a nk..tat,n o., ,,a
.,,a a.u....' 80.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

II Big TIM SULLIVAN was mixed up
in the plotting and counter plotting
that preceded the murder Of the
gambler RosENrHAL. why was that fact
not brought out by prosecution or de-
fence at any of the numerous inquiries,
judicial and other. the assassination
produced? Big TIM died horribly a
hundred times before the breath was
crushed out of his body in a mystic
rious accident: but his associates were
available and the records OF his trans
actions could have been obtained for
examination while the trials were in
progress. SULLIVAN was capable of
anything, but he Is brought forward
as a witness under circumstances not
at all reassuring.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

To IHE EDITOR OF THE SUS-Sn. one
OF the phenomena of democratic gov
erument, such as the Anglo-SiXon race
has worked out for Itself In the last
500 years or SO. l. the trade union with
its blind and selfish hogEing OF wages.
it's ruthless disregard of the generality
Of wage earnens whose share must be
less 10 make the trade unions more.
and It's absurd policy of the less to do
the higher the pay.
1t would he a strange and "A poetic
outcome II these selfish and unpatriot, c
unionists OF England and America should
cause to be started a chain OF events
thai would bring upon them "A different
system OF government from that which
now licenses their selfishness.
Trade uniouism started in the build
ing trades. For centuries there were no
trades but those OF building. The PEE
culisr condition OF building growing out
Of the contract system, where contrac-
tors were all too often so unwise as tn
bind themselves, as II We're, between the
upper and neither milestone Of contract
obligations and workmcu's demands,
produced "A state of affairs in which the
way out was complete submission to the
latter. with the unions masters Of their
employers.
Now II will he interesting to observe
the attempt Of unions to administer this
same deadly medicine to the makers OF
arms and ammunition, 1t - an inter
estlng dilemma. TO stop the mauufac-
ture of ammunition, thereby possibly
helping the triumph of principles which
will curb the wantun union, this is one
horn the other is TO hght these union
izers by getting new hands, So as Ia
preserve tn. democratic condition which
made the unions success, II that Is what
II is to be called,
That any sane manufacturing inter
est in this country would give In to these
selfish strikers is un~thinkablc. II cam
not he tina they are ava of the
load of ruin that the building trades
have put upon the employing Interests
there, or that they have not heard Of
how that union load was once thrown
from the back Of the steel industry in
this country because 1t had To he.
THEODORE STARRErT.
New York. July 20,
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

In the dim back yard OF time, when
the present agitation for prison reform
first became coherent, one of the first
evils assailed was the characteristic
striped uniform OF the convicts. 1t was
abolished by the advanced penologists
with the unanimous approval OF en-
lightened men; now, in Sing Sing,
where progress makes its greatest
strides, the striped suit, slightly modi-
fed in pattern. has been restored 10y
the inmates, to punish ~violators OF the
code to which they subscribe. VIII
one effect Of self-government in the
tails be the reinstatement Of other
anciently denounced customs?
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
Rngtins Joe Of the Movies,

Old Joe Fay sure could play,
Make the iv'ries hum.
Rag or swipes, Jimmy cripes,
He could hand 'em some
when n guy had to die,
on the movie screen.
Sneaky trills put the thrills
In the deathbed scene.
You may feel any reel
Wuz a crackerjack
when Joe KEEP shootin' pep
Up and down your back,
one cold day lmatinee,
Little Kids gslore)
Some ny bloke piped on smoke.
Driftin' through the door.
Near the screen flames wuz seen
Leapin' In the air.
But. you bet. there Joe set
Playin' rag fer fair;
Ragsin' while down the aisle,
children got away
TIC the street, slick and neat,
Like they wuz at play.
when the last child had passed
From the danger zone,
some one cried; "Joe's inside.
Left In there. alone"
There he lay, brave Joe Fay,
silent on the floor.
To the scene on movie screen.
lie won play no more.
Where's he now? Guess, somehow.
". above, things las,
Angels go to get old Joe
To play . dash Of raS.
II. s. HAskINs.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
The Dancing AristOcrary.

We are told that the dance craze
Is no longer in its nos marked
frenzy. There are for beliey-
ing that the mania Is not working with
its former effect on the varied sorts
and conditions OF men who responded
NJ readily to It's ~syncopated call a
year or more ago. Thus another
wave OF social diversion has receded
aud it Is possible to take notice of Its
effects.
One that is inevitable here is the
addition to the socially elect. There
has undoubtedly come into existence
a dancing aristOcracy. The ability
to do well what has interested ~.
ciety more than any other diversion
for the past three years has opened
the door Of many a salon to persons
who but for their grace and agility
would never have been there.
The end pf the enthusia SIN for
dancing is going to leave behind IL
the II step aristocracy. just as the
previous form OF entertainment which
interested society, In the narrower
sense Of the word. left its addition
TO the ranks OF the socially exclusive,
Good bridge players we're always wei
ONE wherever they might have beer
in the habit OF playing. 1t TOOK
only II few years of invitations to the
homes Of the fashionable to enable
the aspirant TO become established rs
II member Of the bridge aristocmcy.
Thus does the circle OF American
social life grow ever broader through
It's tickleness I'm its pleasures,
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
THE NEXT PRESIDENT.
Tired Of FOurflushing Politics.

From the Hou0hton and Calumet Mining
Gacetfe.
THE Sun recently concluded a careful
canvas OF che United States relative
e the Republican nomination for the
Presidency next time. The general SEN
timent is In favor OF Elihu Root. FIRST
choice, and second choice Il between
Senator Weeks of Massachusetts, and
Senator Theodore Burton OF Ohio. The
expressions practically are unanimous in
saying that II Root could be induced TO
take the nomination there would be no
question whatever about II. The stand
ing OF The IL and the efficiency of its
service are unquestioned. Therefore the
results II announces may be taken FOR
granted as truths worth considering.
These results are practically the same
as the GdsettC voiced some months ago
The people are sick and tired of four
flushing politics.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
FAIL TO NAME BOROUGH HEAD.
staten Island Aldermen WIZ w.
Auuiu 10 Elect President

The three Staten lNrn.l
who are To- elect the n'N 49,,
tho Borough al Rirhm".i nae "
MAYOR MitcheI yesterday '" .
and 10 adjourned urtl i'..
80 l., VI,
Charles T. cole. John i '..
william Fink, the NlG"'l'
he in accord because 'N"' ,a
eide whether one of iN''n ,
new Borough rresidcn' '.i So. ,,
should be or whether th"\ 10
a Staten Islander who dn'"'' .''.
he an Alderman at MS TINE
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
ALDERMEN HOLD FIRST DINNER
Hoard Breaks Record of .5o ears
In Feast Together.

The Board of Aldermen tools a'''.
together at the Hotel S%helburue 90 t'i'i
Island last night and established IS pre-
edent. for IL was the first annual .'0"'
ever held by the Ety Fathers Mt
$50 years has such 4 ipNt ita'.
tanned. although u hundred years
ago New York's Aldormrf used 60 .'.
meals at the fireplace ~ cry It.
Henry ii. Curran, majo'l'l lr-'''
the board, presided al the u.''..
took pride in saying that 'or '.' I'VE
time in the memory 81 mas $50
"A harmonious hoard irts.t'.' NJ
Aneuy. unable to ht present V'".f
graduating the board "u d., "''
BILE record" There Were ,pt' 90
Mayor Mitchell, Comptroller l'' '''.
and Alderman Frank l.. Dow =
s~eNenty-odd Aldermen tnJuN,l -
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
LOUVAIN.
Other Monuments Of kultur Might
Attract the Tourist.

To THE EDITOR OF THE SuN-S!r: Then
II Is true that Deutschland ueber allies
Is.
We have to believe IL. so long as Mr..
Ludwig Won Heuhne says Il. II IS very
nice for the Germans to he so generous
They Will rebuild LouvHin, they say. and
make ii kolossal they Will astonish the
American tourist. who viii eNolaim,
Wonderful =" Beautiful"
The tourist SHOULD not stop at Lou
vain, he should also take a Tip 10
France AT the same time and admire the
artistic ornaments hat the Germans in
f!cted In the Rheims Cathedral and take
a good look at G.rnany's great work.
Let us hope. too, that Nj Won Houhue
AS an architect Will be called 10y the
Kaiser TO help to build up the wonderful
New l.ouVain.
DESIRE LEsCARBoURA.
NEW YORK, July 10.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21
WEEKLY DEATH RATE Up
Measles and Pneumonia h|""'
for Increase of !"

Mortality figures made IH
Health Department Nes'"'i..
that the number Of death, "'
past week exceeded thuS, Pc
the correspondents period ,a-i t.'
l,2N6 persons died. IN" '''
ninety deaths was as "
greater virulencc Of measles '.''
mnuia.
Another rise WaS nu'''
l"iistiCs for Brights disease t..'
was A saving of lives from r''
disease. The general iurr'1S' ''
distributed among all az, "'
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

hands and other toilers with bump
or" crops and unlocks as never before
the reservoirs of earth's most gener-
GUS juices? If so, 1t behooves the
American people and their governors
by delegated right so to comport them.
selves with prudence and wisdom and
the courage Of sclf-control that their
desert Of material blessings may be
approved In the sight Of all g
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-07-21

Strikes Of school children are not
i~nfrequent. 1t is interesting to hear
that children Of a little larger growth.
the undergraduates OF the University
OF Pennsylvania, are meditating a
strike next fall for the v~indication OF
free speech" and the restoration to
his post of the prosecuted Professor
NEARING. that bitterly bewept victim Of
the muzzling Interests a certain
ferment and riot among collegians is
TO be expected; and those of America
are far behind their European breth-
rem in fervor and ferocity.
Indeed the latter have often played
real politics and fought to the death.
The American student outbursts are
more childish. With no disrespect to
the venerated NEARING and his student
champions. aren't the latter likely to
be controlled. II not "muzzled," by
their cruel parents or guardians with
the power of the purse?