Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1917-09-19
HARMONIZING
THE TAX BILL
Task of Congressional Conferees
Is an Honorable but
Onerous One

Special Correspondence Of me Erenino Ledger
WASHINGTON, Sept. ls
/ ONG service in Congress carries with 1t
hcertain honors, but with these honors
come increased responsibility and hard
work This is being illustrated In these war
times by The practical working out Of the
| priority system which has long prevailed In
Congress, and which is likely to continue II
experience In shaping legislation Is to count
over ineNperlence The great war measures
are discussed by appropriate committees
and on the floor OF the Senate and the
House. but whenever differences arise be-
tween the two houses they are thrown into
a legislative crucible known as the CON
ference where the points OF differences are
adjusted under conditions which when an
agreement is reached, are in effect, final
The greatest American tax bill, in fact
the greatest tax bill Of all history. is now
in conference. In the restricted quarters
Of the Finance Committee Of the Senate. be
hind closed doors the conferees Of the
House and Senate have been ironing out
the differences between the two great legis-
lative bodies since Friday last. 1t is
great task, involving the closest scrutiny OF
the gravest problems ever confronting the
business interests Of the country
Beginning early in the morning and sit
ting until late in the evening. leaving the
long night hours for continued study OF
some of the vexed questions OF the day, the
five Senators and the FIVE members OF the
House have been summing up, jury-like,
the great bill which passed the House in
May. and which was under fire in the SEN
ate for more than three months. As Sena-
tors and Representatives urged on by in
terested constituents, are generally con-
cerned. knowing also that the passage OF
the tax bill will probably settle the ques-
tion of adjournment. the ten conferees
are subject to a vertable bombardment of
kilograms, letters and interviews as TO
their probable course Of action with re-
speCt to the many items Of taxation in the
bill And as to these being the conttden-
tial agents and thermometers OF the two
houses due caution must be exercised
against premature announcements
Who the Conferees Are
Making up the conference committee are
some OF the most experienced and best
known members OF the Senate and the
House. The chairman Of the Senate con-
ferees is the chairman of the Finance
Committee Senator Simmons, Of North
Carolina, and associated with him on the
Democratic side are Senator Stone, former
Governor of Missouri and Senator John
Sharp Williams, of Mississippi, former
leader of the House OF Representatives.
The House corferees on the Democratic
side are Claude Enchin, of North Caro-
lima the present House leader who has
associated with him Mr.. Rainey OF Illinois,
ard Mr.. Dixon. Of Indiana, two active and
abe members Of the House Ways and
Means Committee. The Republicans, or
course, are in the minority Of the commit
tee, and must act largely in an advisory
capacity. since they could be outNoted at
any time on party lines.
ON the Senate side there are Senator
BCles Penrosa. ~ Pennsylvania, who by
virtue Of his ranking position on the Finance
Committee Is nominal Republican leader
Of the Senate, and the distinguished and
scholarly Senator from Massachusetts,
IICury Cabot Lodge. The House Republi-
cans cooperating with Senators Penrose
ard Lodge are Joseph w. Fordney, Of
Michigan. the ranking Republican on the
Ways and Means Committee, and Mr., Moore,
OF Pennsylvania. who Is next in rank.
In the selection of conference committees
/. Is the universal practice of both Senate
and House to recognize the ranking men
on both sides and to rely upon them, by
reason of their knowledge and experience,
to bring the two houses into accord. This
common practice has been pursued through
out the war session with much success
arG has facilitated legislation, nOtwith-
star ding several instances in which the Sem
ate or the House insisted upon discussion as
TO matters in dispute.
Public Interest in the Bill
Public interest in the work Of the
is 1tt pnl h,-t Ia yiat,.
Of Senators and Representatives whose CON
stituents are fearful OF the effects of GER
tain provisions Of the bill but by the
presence Of many attorneys and lobbyists
who have been endeavoTing to obtain
changes in phraseology and terms which
would affect the interests they represent
Since the conference committee is something
like court I'm chambers" ii is not sur
prlsing that so many persons in interest
are on the anxious bench. There has never
been a case like the present one before any
court or before any Legislature.
War business has been going on with a
whoop and everybody for the moment has
been so prosperous that the first day of
reckoning, which is the enforcement of
this tax bill has been momentariy over
looked. II is not surprising that men in
small business who have not been making
unusual profits should want 70 know If they
are to be dealt with equitably and without
being forced to pay an unfair proportion
Of the tax contrasted with big business
whose war profits have been abnormal.
Nor is it unrea souable that thousands of
business men, who have been reaping the
harvest during the period of war prosperity,
should be concerned about that proportion
OF it which they will be expected to yield
up TO the Government to make good our
own war expenses and to help our Allies.
whom we have agreed to assist with tre-
mendous loans.
Manufacturers in every part Of the coun-
try have been waking up to these stern
conditions, which to a large degree were
relegated TO the future while war business
was good. Even the colleges. whose con-
trbutors will be under heavy pressure in
the matter OF income taxes, excess profits
and the like, have been unusually con-
spicuous in the tax discussions Of the last
week.
But the conferees have been pursuing
! their work with the feeling that the two
! great houses they represented were waiting
/ to receive their report and to act upon IT,
| After the long discussion of every phase Of
| the bill i'm Senate and House. II has seemed
| that further hearings would now be useless.
| THAT the bill will be oppressive 70 many
/ lines Of industry is understood by every
! body All tax bills are more or less a hard
/ ship upon somebody. But the feeling in