The Birmingham age-herald., 1918-12-22
REVENUE BILL IS
 COMPLETED WITH 4 FINAL VOTE MONDAY
Debate on 1920 Tax Provi- sion Provoked Long and Spirited Fight in
 the Senate
By Associated Press

i By Assocfated fress Washington, December 21.
 By a strict party vote, the Sen
 ate today adopted all provis-
 ions in the war revenue bill pre-
 seribing tax rates for 1920,
 which democrats advocated and
 republicans opposed, but failed
 to reach a final vote on the
 measure. It's passage Is expect
 ed Monday. Disposition of the
 1920 tax provisions designed to
 raise about $4,O00,000,00O as
 compared with the $6,O00,O ,OOO,-
 900 estimate for 1919, precipi-
 tated long and spirited debate. By Associated Press l Action was taken virtually on a test vote in disposing of the provision re-
 ducing the individual income normal
 tax rate to per cent in 1920. On a motion by Senator McCumber of North Dakota, republican, to strike out this section, S7 democrats voted to retain it
 and 3l republicans were recorded for its elimination
 l Later all other 1920 provisions were adopted with perfunctory viva voce votes
 Among the 1920 clauses thus approved was the provision for reduction in that year or the corporation normal income tax rate from 12 to 5 per cent. In simi-
 lar manner the Senate adopted the 1920 war excess profits tax section. pre-
 scribing excess profits ranging from
 20 to 40 per cent. In lieu of those from 20 to 50 per cent for 1919 and aboIish-
 ing the so per cent war prodts lew after 1919 An amendment by Senator Jones of New Mexico. democrat to con
 tinue war profits taxes in 1919 was voted down, 44 to IS.
 PROTRACTED DEBATE
 Disposition of the 1920 tax question caused such protracted debate that Chairman simmons abandoned plans for
 a night session and agreed to adjourn
 ment until Monday at 10 o'clock in an effort to expedite passage that day. with night session if necessary. With this issue out of the way, Sem ate leaders predicted that other pro- visions, including the inheritance, lux ury and other sections, will be disposed of speedily.
 In the partisan contest over fixing rates at this time for 1920, Senators Penrose. Townsend of Michigan, Me- Icumber of North Dakota and Shoot of
 Utah led the republican attack, while Chairman Simmons and Senator Smith of Georgia defended the democratic po1- icy. Charges by the republicans that in so doing political advantages was sought with view to avoiding an ex-
 tra session of the next Congress, in which republicans will have a ma ljority, were met by assertions from the democrats that republicans desire to force an extra session.
 suggestion by Senator Borah of Idaho. republican, that there was some mystery" about the changed attitude or republicans on the bill, caused evi- dent surprise among both factions. Aft CT the finance committee had adopted the 1920 tax plan, Senator Borah said republican leaders threatened to fill buster and prevent the bills passage Soon after, he added, "they suddenly changed front and proposed prompt en- lactment."
 GOVERNMENT NEEDS MONEY Senator Penrose replied that at first many republicans were disposed to de- feat the bill. but finally agreed that as the government needed the money, its prompt passage was desirable
 During the debate there were repub- |lican predictions that an extra session lof Congress was inevitable In supporting his amendment for con tinuing of war profits taxes next year. Senator Jones declared the committees proposal if finally enacted would be an absolute embargo on new enter prises." and prevent the development of the country at the very time when bus mess should be most encouraged. He did not believe a dollar would be in vested in western mining industry if the committee provision was adopted. Tn opposing the amendment Senator Simmons said 1t has been presented be- fore the committee by the New Mexico senator and after much discussion re- jected.
 Those supporting the Jones amend ment were Senators Ashurst, Fletch- CT, Henderson, Johnson of North Da- kota. Jones of New Mexico, Hendricks, King, Myers, Phelan. Pittman, Shaferth. Sheppard and Thomas democrats, and