Evening star., 1918-06-03
WHAT THE GOVERNMENT IS DOING

Of certain negro schools in the south
mas proved SO admirable that 1t has
formed an example for many educational
institutions elsewhere.
Ohlcials who made the report point out
the special need for agricultural and
Industrial training for the negro. but
1t also makes clear that the negro needs,
as perhaps no other element in the pop
ulation needs quite SO much, the wise
leadership that college and professional
hand. that gardening be introduced into
all schools. and that trade and industrial
training. especially in agriculture and
the trades depending upon 1t. be pro-
vided. SO that the colored race may have
medical schools that will prepare
health leaders for the race"
The revenue act of September s.
1915. provided that every person man
ufacturing munitions. in addition to
the income tax. must pay
Munition for each taxable year an
M excess tax of 1914 per
1oAes' cent per annum upon the
net profits actually received or ac-
crued for the year from the sale or
disposition of such articles manufac-
tured within the United States.
Oficials of the office of the COM
that this tax, known as the munitions
manufacturers tax. applies to com
paratively few manufacturers. The
profits upon which this tax was
levied and assessed during the hscal
year ended June 30: 1917. were De
the performance of contracts with
foreign governments. In many In
stances the performance Of these con-
tracts required the construction ana
equipment of special plants. which.
upon completion of the contracts.
would be Of little or no value. other
than the salvage value, to the manu-
facturers.
By special provision of the law
the manufacturers are permitted 10
deduct from their gross pronts a
reasonable allowance. according to
the conditions peculiar to each con-
cern, for amortization of the value
of buildings and machinery; acco1n.
being taken Of the exceptional de-
probation of special plants.
Under the law it is the duty OF the
after an investigation of the books
Of a munitions manufacturer mas
been made and additional tax ltaon-
ity discovered, to notify the person
making the return. Of the discovery:
the amount Of additional tax involved
and the basis upon which the same
fs proposed to be assessed, and upon
request of the munitions manu1ac-
turer to grant a hearing with re-
spect to the questions at issue. IN
most cases, officials OF the once say
in which additional taxes have been
proposed as a result of munitions
agents examinations. hearings have
been granted Many of these hear
inRs have been held, and in some IN
stances manufacturers have shown
concIusfvely that the recommenda-
tions of the examining ofpcers We're
to a certain extent at least. errone.
ous and in such cases the amount
Of additional taxes recommended mas
been reduced or Cancelled according
ly. as the facts appeared In prac-
tically all such cases. where hearings
were had, adjustments have oeen
reached to the satisfac.,on n.1 .. '1t II
is believed that when all these cases
will have been determined It Will
be found that the more than $io.oou.-
OOO recommended by revenue agehes
for assessment will not be reduced
to an extent greater than ,ut.;ons ss.Guo9
tax assessed and .assessable for the
fiscal year 1917. on the basis OF the
1915 calendar year profits: Will very
closely approximate $4O,Vo,ooo.
X X
. one Of the interesting divisions OF
the Council of National Defense Is
that known as
State Cooperation the ,,oa. sec.lon v,3 oh II
in War Service. state. When
this division was organized the heeo
was urgent. In several states es-
neciallv along the Atlantic seaooaro'
committees of public safety or slmiI
lar bodies, had already been orgahiAeo
.rd we're each working independently.
Tho declaration Of war brought aoout
the growth of numerous war orsanl-
1ot;ons and stimulated existing ciSIc,
heneyolent and patriotic societies 70
undertake activities relative 10 the
war. ,ot,raIlv
turned to washington for information
and advice, and the ofhce OF the couns n
Gil was besieged with requests OF
this nature. 1t was obvious tnat ae
centrali1ation was necessary ana una.
the work of these organizations =
should be directed by some central
hody in each state. On the other
hand, it was equally necessary tnat
there be some centralizfng orsanlIa-
tion at Washington to act as cieaa
ing house between the states, 10 se
Se.irable. and to make the services
~ the organizations in the several
states available to- the various
branches Of the federal government.
To meet this need. the seere.ary Of OF
tSa Maf' council Z. I Of National Defense.
issued to the governors Of all the
states and to the Commissioners OF
the District of Columbia request
to create state councils OF delense. OF
similar committees with broad pow
ers. representative Of the resources
;nS,,st RES and activities of each state.
TO co-operate with the national coun-
Following this action there was was
called likewise by the chairman OF the
Council of National De1ense ems a con con
A. this conference frank and thor
oueh-going explanation of the out
standing needs of the nation In the
prosecution of the war with Ger
many was given to the state repre-
made as to how the state defense ac-
tiyities could best be linked up with
the work Of the federal government In
the most Intelligent and efficient CO.
ordination for the nations defense.
Within four weeks after this con-
organized in nearly every state in
, the Union. In all states the councils
were created by appointment OF the
governor or by act Of the Legislature
Besides assisting and stimulating
the creation of this system OF state
councils, the section on cooperation
with states of the council has con-
cerned itself with the development
and promotion in each state Of sys-
tenn of county or other subsidiary