Evening star., 1915-01-12

acts and things necessary 10 the iui!
discharge Of the duties prescribed and
Imposed upon them by the preceding
/ section. -,
Section -. That the members Of said
| commission appointed by the PRESIDENT
of the United states shall receive COM
lpensation at the rate of $500 per year;
| and the payment of such salaries and
ali other expenses shall be made upon
the presentation of itemiZed vouchers
approved by the chairman Of the COM
mission: and the sum of 100000. to be
/ paid out of any money in the Treasury
not otherwise appropriated. is hereby
appropriated to defray the expenses of
| said commission
Notice Of Motion to Suspend Rule.
At the conclusion OF the debate SEN
ator Sheppard of Texas. after a care
full consideration of the rules Of the
Senate, sent to the clerks desk a no
tice in writing that he would move to
suspend the rule of the Senate by
which a point of order can be made
against any amendments containing
general legislation to an appropriation
bill. He stated that he took this
course SO as to present an amendment
to the District bill providing proh1bl-
tion for the District. Mr.. Sheppard sub
mitted the following notice:
'In accordance with rule 40 of the
standing rules of the Senate. I hereby
give written nOllCe tHdL II Is lily
tention to move to suspend paragraph
3 of rule is for the purpose Of moving
the following amendment to the bill
(H. R. 1929 making appropriations
for the expenses of the government Of
the District OF Columbia for the fiscal
year ending June 80, 1916, and for
other purposes:
Sec. =. That from and after the
first day Of November. A. D. 1915. 1t
shall be unlawful to manufacture, bar
10 col CIV chi
vinous, malt or other alcoholic liquors
of any kind within the District of Co
lumbia, excepting, however. pure grain
alcohol to be used for mechanical. phar-
poses. or wine for sacramental pur-
poses by religious bodies, which alcohol
and wine may be sold by registered
druggists or pharmacists only.
Sec. -. That any person who shall
manufacture, barter. sell, or give away
any such intoxicating liquors or other
wise violate the provisions of this sec
tion shall be guilty of misdemeanor
and be fined not less than 500 nor more
| than $4,000, or be imprisoned for not
less than one or more than twelve
months, or be both fined and imprison-
ed for each offense, and for a second
| or subsequent offense such person shall
be fined and imprisoned; and each act
of manufacturing. bartering. selling or
giving away such liquors shall, for the
purpose of this section, constitute
separate offense.
"'Sec. -. That the words "give away"
where they occur in this act. shall not
apply to the giving away of intoxicat-
ing liquors by any person in his pri-
vate dwelling, unless such private
dwelling is place of public resort.
"'Sec. That all laws and parts OF
laws relating to the subject OF lntoxl-
eating liquors in the District of Column
bia not inconsistent herewith are here
by declared to be in full force and
effect"
Other Amendments Proposed.
Senator Shafroth of Colorado gave
notice that he would offer an amend
ment to the bill providing that after
June 80. 1916. the expenses Of the Dis
trict government should be paid 60 per
cent out of the revenues of the Dis
trict and 40 per cent out of the federal
Treasury.
Senator James told the Senate he
providing that the federal government
should pay only one-third and the Dis
trict two-thirds Of the expenses Of the
District government.
During the debate yesterday on the
Johnson rider repeating the half-and-
half principle of appropriating for the
District. Senators Gallinger, John Wal
ter Smith. Lippitt and others defended
statement Senator Gailinger showed
that chaos would follow the hasty re-
peal Of the half-and-haIf principle. He
| urged the need of a thorough investi-
cation of the whole matter before any
action was taken, and explained that
during more than thirty years that the
present system has been in operation
formance with the half-and-half prin-
ciple which should be considered along
with any change that was made.
For. For more more than thirty years the
said. Now it is discovered that very
likely the government ought not to
pay half. I do not share that view.
but do not combat it. 1 only ask that
seriously and all the facts ascertained."
Showing that the District is not at all
unique in basing its taxation upon a
two-thirds valuation, Senator CALM
Moines. Cambridge. Dayton. Toledo. Co
lumbus. Jersey City, Newark, Cincin-
natl. Cleveland and New York are
about the only cities in the country
which profess to assess upon a full
valuation.
Washington has a higher per capita
valuation than almost any other city
in the United States" he declared.
Intangible Property Taxation.
Senator Lippitt of Rhode Island at
| tackled the suggestion which has been
made repeatedly during the debate in
| the Senate to the effect that intangi-
| bl personal property should be taxed in
| the District. Senator James has offer
ed an amendment to the bill providing
for sucn tax and it will be disposed
| of before the bill is passed.
Senator Lippitt said:
Il have had some personal experience
in the difficulties of taxation, because
for few years I served on a board Of
tax assessors. in which capacity these
subjects were very conspicuously
brought to my attention. At that time
it was some twenty years ago-I
conceived that idea that taxes on per-
sonal property were very unjust and
that they work with great hardship
| upon the people least qualified to bear
them-that is. people of small and
moderate means. and particularly upon
householders who are obliged to mort
gage their property"
He directed attention to essays on
taxation by Edwin r. Seligman, pre-
fessor of political economy at Colxn-
bia University, N: Y.
His first chapter" said Senator Lip
pitt. 'is devoted to a discussion of the
advisability and the justice of a gen
eral property tax, meaning by that a
common rate of taxation upon all
forms of property. His summary Of
| that tax and of it's operation is as
| follows:
Practically. the general property