The Richmond palladium and sun-telegram., 1918-08-14
THE ASSOCIATED PRESS

IHE ASSOCIAI Ed HHESS
The United States government
must formulate within the next few
months the greatest war taxation
measure in it's history. 1t must pro-
vide about $24,0OO,O0O,O0O to carry
on the war the coming year.
To enable the public to under
stand the steps leading to the adop-
ton by Congress Of the great rev.
enue bill and the difficulties of the
task Congress is facing, The Asso-
ciated Press has planned series of
articles on American taxation and
war financing. 1t is intended to deal
with the subject In simple language,
avoiding technicalities, partizanship
or political bias, and in addition to
discussing present day problems, the
articles will tell of difficulties OF
financing the War Of independence,
birth of the Internal Revenue Sys-
TEN, forcing federal taxation on the
states, development Of the federal
treasury, financing the Mexican and
Civil Wars, the income tax and ex-
cess profits systems, taxation Of the
Spanish War period, pre-war taxa
ton in America, as we'll as the pro-
posed new war tax bill. These
articles will be issued from time to
time within the next few week and
should prepare the public mind to
grasp the significance of the fourth
coming great war flnence bill when
it is ready for the debate in Con-
gress The first or Introductory ar
ticle follows:
WASHINGTON, Aug. 14.-War tax
alton with all its problems, and its
benefits as we'll as its evils, is the sub
ject which will occupy Congress al
most to the exclusion of all others
when 1t reassembles for regular ses
sions on August "a.
A statesman Of an older generation
once remarked that government was
nothing more or less than the power tc
levy and collect taxes. 1t is obvious
that while the subject Of war taxation
has the attention Of Congress 1t mus,
necessarily command the attention o1
the American people, because the sta
bility of government Is measured
chiefly by its revenue.
The ways and means committee Of
the House now is engaged in the pre-
liminary work Of framing the s24, 900,
100000 revenue bill which is to pro
vide the sinews Of war for the coming
year. Passage of the bill by the House
in substantially the form in which it
comes from the committee promises to
be a matter Of course.
In the senate, however, will come re
vision and reconsrtuction, often the
subject of prolonged debate and even
filibuster, which will put the bill more
nearly in the shape In which it ulti
mately will become, the senate, as
some historian has said, being "the
saucer in which Is cooled the hot tea
coming from the cup Of the House,
the deliberations there are sure to be
prolonged
After the bill has been passed by
the senate, it will go to conference
often referred to as the place where
bills really are made. Here a joint
committee representing senate and
house smoothes out conflicting provi-
sions, arranges compromises for hard
fought amendments, and finally. induc-
ing each side to give way a little, or
when agreement is shown to be hope
less, discarding provisions entirely,
reports back to both houses Of Con-
gress a completed bill. Sometimes
one house or the other, insistent on
some provision, refuses to accept the
decisions of the conferees, and de
mands further construction, but in the
end a bill that is adopted by both
branches Of Congress comes out.
Legislative Procedure
The War revenue bill will be thread
ing its way through these tCrtuous
in the halls of Congress for
several weeks. possibly until snow
flies and it will lie we'll for any Amer
lean newspaper reader who wishes to
grasp the significance of its move
ments as 1t progresses to fix in mind
the five stages through which the bill
passes before 1t goes to the White
House for the signature Of the presi-
dent These stages are:
The bill framed by the House
ways and means committee (this is
now going on.
1t Is considered in the House and
with more or less limited debate,
and possibly some amendments from
the committee form, is passed and
sent to the senate.
lhC piii 10 SoHSiueIeu ny lHc Seidte
finance committee. to which it has
been referred. In this committee the
bill may be practically made over"
or to the structure Of the work of the
House may be added the ideas of the
senate committeeman
1t is debated and passed in the SEN
ate. after often nights Of prolonged
argument and parliamentary man
oeuvre. AS altered by the senate the