davidaulloa/AmericanStories huggingface dataset:
Evening star., 1915-06-20

months or so a heavy increase in the
number of mortgages on houses and
other property held by close friends OF
the mortEagees
The income tax man is by nature sus-
picious and the writer's friend un.
kindly suggested that no money had
ever passed in these transactions,
either by way of payment of the prin-
cipal of the loan to the mortgagor or
of interest to the mortgage. This is
a harder form of evasion to counter.
for If both parties are prepared to
swear that there has been a bona-hde
transaction 1t is difficult to go behind
this record. The collectors. however,
are exercising their power of close
and rigid scrutiny and cross-exa nina
tion in all suspicious cases. and the
people concerned have at least to pay
for their immunity from taxation by
spending some very uncomfortable
half hours under the collectors probe.
Other and more legitimate forms OF
evasion are taking full advantage of all
the exemptions allowed. 1t is hard for
a layman to draw up an income tax re-
turn properly, and there Is not the
slightest doubt that thousands OF peo-
pie have been in the habit OF paying
little more than they ought to have
paid, simply because they failed, on ac-
count Of the intricacies Of the law. TO
claim all the attachments due them.
Since the war the number OF income
tax experts who undertake the making
of the Taxpayers return for him. on
commission basis on the amount saved.
have increased many times, and all OF
them are doing a fourishing business.
This, of course. is perfectly legitimate.
and as long as no undue claims are
made cannot be objected to, but all the
'experts" are not honest, and the scru
tiny of the returns made by them
throws much additional work on the
collectors and surveyors
The most difficult task Of all, how
ever, is to deal with the fraudulent re-
turns. Business conditions have been
so upset by the war that the collectors
have little basis to go on in checking
the returns of profits from business
Thousands of business men have lost
heavily and are entitled to relief. but
by the income tax men to be another
who Is claiming to have lost and who
has concealed his profits and juggled
his books to support that claim. Then
there are just as many thousands who
are making more money than ever be-
cause OF the war and many Of them
are concealing this extra profit from
the income tax men.
1t 10 evident, therefore, that even II
the income tax payer Is not organized
to resist the imposition of fresh taxa
he Is at least able to get bit Of his
own back" as they say IN England.
Copyright. 1915. By Curtis Bro~n)
Evening star., 1915-06-20

subject, especially as these were more
in the nature of openings to paths Of
information that would demand in after
months extensive investigation.
These talks, however, followed one
another, and we very soon found that
the students almost without exception
attended all of them. This closeness
of application was too much and there
was a tendency toward staleness. This
merely exemplifies the intenseness of
the interest manifested by these young
men and also showed us that it was
needful to curtail the curriculum for
the good of the students themselves.
Evening star., 1915-06-20
MAI. GEN. LEONARD WOOD.

again. we have had to face another
situation, and here we have further
evidence of how the whole plan has
gripped the students that have attend
ed the camps. At first we did not ex
pect the youngsters to return for a
second term, and last year we were as
tonished at the number applying for
a second summers training. We had
made no arrangement then to vary
the established schedule, and even
though the men substantially repeated
the work of the preceding season still
their zeal never faltered.
Now. however, we find more of them
Evening star., 1915-06-20

= 0OW will Lloyd George, when he
I'LL again becomes the English
ITII chancellor of the exchequer,
q q raise the immense sum. rough
ly s5.7oo, 000.0 900. which he will need II
the great war lasts another year? Tax
alton at the present rate will bring in
about s1.350. .0o0. 900. leaving a deficit Of
more than $3.50, 900. 900 to be made up
either out OF fresh taxation or by loans.
1t is against all the English traditions
and policies TO finance a war entirely
or even in large measure by loan. and
So place the real burden of the struggle
on posterity. but Lloyd George recently
had a sharp lesson IN the difficulty of
imposing fresh taxes on the great trade
interests of the country.
England accepted the Increased In
come tax at the beginning of the war
without TOO much srunlb!ins. and even
the very rich had little complaint to
make OF the super tax on unearned in
comes. Lloyd George even stated in
parliament that he had received scores
or letters from wealthy people telling
him how delighted they were at pay
Ing their super tax. and thus doing
their share to beat the Germans.
The great majority of the people of
moderate means paid their income tax
cheerfully. although II must be remem-
bered that the rate of SO cents on every
IS OF earned income over $500 a year is
not really an excessive one, and repre-
sents no real hardship TO the average
taxpayer Even that, however. has
given rise TO a great increase in the at
tempt at fraud and evasion, and there
is no doubt that for every unsuccessful
attempt there nave been dozens that
have succeeded.
Lloyd Georges great lesson has been
taught him by the liquor trade. which
Is one OF the strongest political bodies
In England. and II is no exaggeration to
rious set back of his political life. The
TACT that the new taxes which ne pro-
posed 10 place on the trade were not
strict consumption in the interest of the
production of munitions of war, does
not alter the principle. Lloyd George
has learned that he will have TO walk
very warily in imposing new taxation
on powerful English interests
American readers will remember no
doubt. that the proposal was to double
the tax on spirits. by which are meant
in England distilled liquors, and to
impose an increasingly heavy tax on
beers in proportion to their alcoholic
strength. The object. of course. was
to discourage the consumption OF
hard liquor and of the strong Eng
lish type of beer. and to encourage the
brewing and consumption Of light uon-
Evening star., 1915-06-20
LORD IvEAGH,

protest, and all parties. except a few
OF the Irish members allowed the reso-
luton to 80 through. placing the new
taxes In operation Immediately. This
70 the rule In English fiscal legislation.
New taxes are placed in force at once
by parliamentary resolution, pending
fuller discussion and eventual passage.
In order TO prevent their purpose being
Evening star., 1915-06-20

Intoxicating beers. and thus to increase
the efficiency Of the workers. who, 1t
was felt. could not be weaned from
their accustomed drinks too harshly.
1t ts only fair to Lloyd George to say
that he was not the only politician
who was mistaken in this policy. The
taxes were accepted by parliament
when nrst announced by him, without
Evening star., 1915-06-20

munitions factories, and the result OF 1t
all was that the proposal was dropped.
British economists have played with
the idea from time to time since then,
but they have received no encourage
ment from the government.
Where. then. is Lloyd George going
to get his three billion-odd dollars,
which he will need II the war lasts an.
it is over in six months? Much OF 1t,
no doubt, will have.to be raised by
loan. and posterity will have to pear
it's share of the cost OF this war, which
has broken all records and set aside
all precedents in more ways than one.
The only source of taxation which ap-
parently may be tapped with lmpunlty
is the income tax. and perhaps Lloyd
parative lack of complaint when 1t was
doubled. to clap bit more on.
~
After all, the bulk OF the income
taxpayers are unorganized and as tney
belong to all parties 1t would be hard
to unite them on a single issue, which
does not affect the whole of their live
lihood as the liquor proposals did that
Of the brewers and distillers. They
have, however, another remedy. and
that is fraud and evasion. Lloyd
George no doubt told the absolute
truth when he said that he had re-
ceived Cheerful giver" letters from
super taxpayers. but 1t Is doubted If
re received many from the ordinary
income taxpayers, and a collector of
taxes told the writer the other day
that the inland revenue department
had been having more trouble in col
lecting the full amount due since the
taxes were increased than it had ever
had before.
The methods adopted are twofold.
There Is the deliberate concealment of
income. which. of course, is plaid fraud.
and there is the plan Of taking the
utmost technical advantage of the ex-
emptions and abatements allowed by
the law. Under the latter head comes
named the insurance game" The In
come tax law exempts from tax all
premiums paid on life insurance poll
cies and a number of enterprising COM
panies have put on the British market
q fve-year endowment policy. with all
sorts OF loan advantages, which
amounts simply to a savings bank ac-
count from which one can withdraw at
the end of five years. Under the strict
Interpretation Of the law the pre-
miums. or deposits. are exempt from
been taken to stop this leak by de-
fining what is meant by a bona. .fide
life Insurance policy. Another form
of evasion which approaches more
closely to definite fraud Is the loan
game" Interest on loans Is exempt
from tax, and the income tax col
lectc-s have found in the last ten
Evening star., 1915-06-20

three years old, and the Scottish and
most of the Irish distillers were willing
to agree to this, but a couple Of pow
erful combinations In the north OF Ire
land, interested in the manufacture and
sale Of immature spirits, enlisted the
support Of Sir Edward Carson and
through him Of tho tory party, and
even this attempt to hamper the right
Of England has had to be dropped.
This is a particularly fragrant case
and one which does not affect the case
for prohibition one way or the other.
tion agrees, and no one Is more en-
phatic in this view than the respectable
distiller, that raw spirit is rank poison
and is responsible for much of the
blame whick the trade has to bear.
the sale Of raw spirit is simply a case
Of trade influence without single re-
deeming feature.
Another case Of political influence
protecting trade from taxation is that
bacco have been heavily taxed in Eng
land, and the tax on tea was increased
at the beginning of the war. These are
articles which are consumed by almost
ducers. because every penny Of tax
that is paid by the consumer goes to
the government. 1t 10 also a form of
tax easy to collect and easy to pay. and
there has been no protest against it,
because the grocery and tobacco trades
IN England are not organized and have
no political influence. One would think
that when tea was taxed and was a
large revenue producer. its two chief
rivals, coffee and cocoa, would also be
called on to bear their share. The rea-
son why coffee is not taxed Is because
so little of 1t Is consumed In England
that the tax would not be worth while.
and would probably give more trouble
In collection than the small return
would be worth.
This is not the case. however. with
cocoa Immense quantities Of this bev-
erage are drunk In England, and the
socoa trade Is one OF the greatest and
most iourishins in the country. 1t 10
also one Of the most powerful, and it
owes a great deal Of Its power to the
fact that the Cadburys. Rowntrees and
Frys, the three great Quaker cocoa
making families. own and control
large section OF the liberal press Of
this country. Among the papers which
they own are the London Daily News
and Star. and papers in Birmingham.
York, Shefhsld and a number of other
provincial cities. In addition to those
which they own outright they have In
vestments in a number Of others, and
in addition to this powerful influence
they are all heavy contributors to the
liberal party funds,
Since the beginning Of the war there
has been a steady outcry-from the
Evening star., 1915-06-20

defeated by heavy withdrawals from
bond
The members of parliament, however,
had hardly reached their homes before
they. began to find out that they had
made a political mistake. They were
inundated with letters and personal
protests from all sorts Of people, direct
ly or indirectly connected with the
trade" the term which the liquor in
terest arrogates to itself in this coun-
try in the same way that the theatrical
profession speaks of itself as the pro-
fession." 1t became apparent at once
that the new taxes could not be en-
forced If the government were to con-
tinue in power. The Irish members es-
pecially threatened to revolt II the
taxes were insisted on. Their ground
was the reasonable enough one. from
their point Of view. that two great Irish
industries, whisky distilling and the
brewing Of heavy beers and porters,
would be wiped out without compen-
sation. Behind them also were the
Scottish distillers and brewers. for
Edinburgh ale is almost as potent as
Dublin stout. The English brewers did
uOI care So IHucH, LOT tucy pTo" d
lighter beer and could more easily have
reduced the gravity of their brew to
conform to the new conditions, but
they objected to any disturbance Of
their business and they threw in their
weight with the Irish and Scottish
branches of the trade. Their adher-
ence to the revolt had the curious ef-
feet of bringing to their aid. or at
least weakening the enthusiasm. Of the
Church of England interests for Lloyd
Georges scheme, for the church and
trade in England are curiously asso-
ciated. This is due to the fact that
the church is a large property owner,
and much Of Its property consists Of
licensed premises, the rental value Of
which would fall at once II the value
of liquor license were to be extin-
guished.
The result of 1t all was that Lloyd
George had to drop his liquor taxes and
content himself with taking power to
place under state control the LIQUOR
selling shops In areas where munitions
Of war are being manufactured. Even
In this he Is facing the determined op-
position Of tho prohibition party, which
objects to any association between thu
state and the liquor trade, but their
numbers are small and their opposition
ia likely to be futile
Even one small scrap of his attempt
to eurtail the consumption of Injurious
spirits IL likely to be defeated. He
fought hard for clause prohibiting Al
together the sale OF spirits less than
Evening star., 1915-06-20
al Correspondence Of The Star.

LONDON, June 10, 1915.
oW will Lloyd George, when he
again becomes the English
chancellor of the exchequer.
The Birmingham age-herald., 1915-08-29

him, for French publisher, Louis Con ard, who has been known chiefly hitherto for his choice editions of the French classics, and whose cosy offices in the Rue Madeleine in Paris have been favorite haunt of cabinet ministers and literary lions. has seized the chance and quietly captured practically all of the Tauchnitz authors and made contract with them to give him first choice of all their novels for five years from the end of the war.
 It is probably the biggest publishing deal that has been made since the flood i. e., since the war began. It was en- gineered for M. Conard chiefly by M. de Valcourt-Vermont, live and charming Frenchman who lived in the United States for some 10 years and was con- nected with the publishing business there He had retired comfortably to his es- tate in Touraine and expected to spend the rest of his days among his beloved roses; but the war changed all that. Ap- parently it was he who suggested the scheme to Conard. and who conducted the negotiations in London with an Ameri- can agent, who represented most of the authors. Among the American novelists who will be included in what -Conard calls The Standard Collection of Eng fish and American Authors" are Booth Tarkngton, Gertrude Atherton, Kate Douglas Wiggin Mary Roberts Rinehart, Princess Troubetzkey and Winston Churchill. Most of the big English au-
The Birmingham age-herald., 1915-08-29

This Birmingham HOME Company asks the Birmingham people does not offer it's policies because they are put by home Company but their merits The Com pany distinctly offers it's policies on their merits
The Birmingham age-herald., 1915-08-29

cavil or question, and the wisdom dis played in it's establishment, if judged by results accomplished, has been amply justified.
 ITO estimate the amount of good dis seminated in their native state by these hundreds of children would indeed be difficult, but this we know; put 1t on it's lowest plane-this institution has proven a great economy if weighed in the scale of social economies, balanced by the dol lars and cents, and are not manhood, character, citizenship cheap at any price Nearly every trade, every line of indus trial endeavor. has our pupils enlisted in it's ranks. We have in our files num- bers of appreciative or grateful letters from former pupils as well as parents, testifying to the good work that has been done"
 Health
 This institution has been compara lively free from serious illness. a great deal of attention has been given to congenital physical defects of the children and se- rious cases of eye, nose and throat have been looked after by specialists. There have been several broken arms, resulting usually from too active play. No very serious accidents have occurred. Ona death was registered last year. Even with this health record a suitable hos pital Is necessary and would prove a
The Birmingham age-herald., 1915-08-29
Forerunner of Hull House to Move

London, August S.-(Special Correspon- dence )-Famous Toynbee hall. the univer- sity settlement which, for 30 years, has been a wonderful work among the poor of Whitechapel, London, is soon to be moved to Poplar, close by the Blackwall tunnel through which most American visitors to the English metropolis have walked.
 Toynbee hall, founded by the late Canon Barnett, was the forerunner of numerous similar settlements all over the world, notably Hull House, Chicago. and Univer- sity Settlement, New York. For years the inmates labored among the wretched- ly poor men and women who lived at it's door, teaching them civic and personal pride as we'll as training fine band of social workers who went forth to the four corners of the earth to do similar work. Of late years the character of Whitechapel h/s undergone complete change. It has become the Jewish Ghetto of London and the social and educational needs of its inhabitants are now amply looked after by the various Jewish organ izations and churches. For this reason those in control of Toynbee hall feel that they can do more needed work in Pop lar, a typically English slum.
The Birmingham age-herald., 1915-08-29
BIG PUBLISHING DEAL IN EUROPE Louis COnard Gets Authors
 Works for Five Years After the War

London. August 15.-(Special. )-Every American who has travelled on the con- tinent knows the straw colored, paper bound Tauchnitz editions in English of popular English and American authors 5O-cent books that are not supposed to be carried out of the continent, but that few travellers can resist smuggling. You could find them in every railway book shop from Calais to Moscow Many at tempts had been made to rival them, but Tauchnitz, the Leipsiz publisher, beat them all, and made a fortune out of it and became baron.
 Now the war has apparently dIshed
The Birmingham age-herald., 1915-08-29
Democracy Is Growing

London, August 8-(Special.)-Wc are growing every day more and more democratic. The other afternoon the writer was sitting at cinema beside Princess victoria, the Kings sister. When 1t was time to go home she ana some friend who was with her were to be seen fighting like the rest of us for a taxi, If you please. Princess Ar thur of Connaught has become. since her marriage, an out and out radical and walks from her own house in Mount street to a cinema close by as if it was the most natural thing in the world to do She is longing passionateiy for the return of her sister-in-law, Princess Pat" There never was moro adaptable wife than Princess Arthur, who has fallen in completely with all the Connaught family ways, an extra ordinary thing when you come to think in what a very severe atmosphere she was brought up. She looks very pretty in her nursing costume and went to Buckingham palace to visit the King and Queen in it the other afternoon and also called at Marlborough house to show herself.
The Birmingham age-herald., 1915-08-29

corrible and feeble minded boys are nere from to IS years of age ana every
 county in the state is represented.
 There are 3ol boys in the school at pres
 ent, over 150 more than the capacts'
 Here, as an absolute necessity, coiass
 the proper housing of the children. TO
 put the institution on as model basis as
 nossihle is the hope and desire of the
 s,1perintendent, MT D. M. Weakley. rms
 is by no means a hopeless idea, as the
 school so rich already in fine standards
 will soon have accomplished all the ne
 cessities to make it model in all WAVE.
 For many years the cottage system mas
 been the desire of this superintenoeh.'
 Today 1t has advanced in many states,
 and is recognized as the best method or
 dealing with the unfortunate child. The cottage system means segregation
 and selection and the housing or the
 children in the most scientific manner.
 AS regards their mental capacity, tneir
 age and their crime would indicate. Honor System
 "There are no fences around the Boys Industrial school,' was the proud poas' of the superintendent, and real boast ne could make of it. for this is something to be truly proud of. Nothing al the school is locked and the boys are trusted absolutely Of all the things the schoo doaa for the bovs this trust in them 1s the very finest of all and has the srea'es' ethical value.
 When the probate court of each county according to law, becomes also juvenile court with an appointed advisory boar and a social worker to direct the court endeayors. a great deal of the work oi this school will be relieved, for the com munity can be helped without commit ting the child. There Is no hmlt 10 tn' qood work such a trained worker in tn l field can accomplish. | If is to be hoped the legislature WI see fit to make the appropriation aske for by this institution. so that it will b. ahle to make headway in all the nev work proposed and so direct the unfortu nate youth of the state to become metter citizen and an honored man.
The Birmingham age-herald., 1915-08-29
Unreasonable

From the Chicago Herald. ss
 Hotels are very much on degrees of comfort as the naughty hotel clerks do in degrees of flippancy and efforts to please the guests. It was midnight ill a hostelry in an Arizona town, when, guest called up and, in an angry voice, said:
 There a couple of mice fighting up here"
 What room have you?" inquired the sleepy clerk. He was told, and then inquired
 What are you paying for it?"
 1.-TWO dollars, was the reply.
 Well. what do you expect for $2- bull fight?'
The Birmingham age-herald., 1915-08-29

thors have come into the scheme, and the first volume, H. c. Wells "Bealby," is to be issued in a few days, to be fol- lowed by Mrs. Humphry Wards Della Blanchflower," and new novels by Maur- ice Hewlett, Sir Arthur Quiller-Couch, and Horace Annesley Vachell. although it was Conard's first intention not to begin publishing until the end of the war. |.
The Birmingham age-herald., 1915-08-29
DIRECTORS:

CABANISS & BOWIE, Attorneys J. c. MABEN CHAS. HENDERSON JOHN L. RAUL R. A. MITCHELL
The Birmingham age-herald., 1915-08-29

Company has put out for September several and at racve policies and has made radical changes the and values all policies It considers has perhaps the most attractive insurance selling proposition this market
The Birmingham age-herald., 1915-08-29

VIM. D. JELkS, President
 RICHARD w. MASSEY, Vice-Pres. CLARENCE J. PALMER, Secretary w. w. CRAWFORD, Treasurer w. c. HARRISON, M.D., Med. Director
The Birmingham age-herald., 1915-08-29
An Invitation

The Protective Life Company just now located in newly purchased and fitted home office at Mo- 2112 First Avenue Birmingham where it invites it's friends ard the pub lie to make it call
The Birmingham age-herald., 1915-08-29
Looking Backward

Y TO1n J UuBt,
 Crawford-What's that perpetual motion crank working on now? Crabshaw-A machine that will ena- ble a woman to lace her own shoes.