Evening star., 1918-06-02
WHAT THE GOVERNMENT IS DOING

Of certain negro schools in the south
has proved SO admirable that 1t has
formed an example for many educational
institutions elsewhere.
Officials 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
ulatlon needs quite SO much. the wise
leadership that college and professional
training gives. 1t is urged. on the one
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-
V1ded. SO that the colored race may have
medical schools that will prepare
health leaders for the race"
The revenue act of September s.
1916. provided that every person man
ufacturing munitions. in addition to
the income tax. must pay
Munition for each taxable year an
excess tax of 1871 per
AoAeS. 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.
officials of the Office of the COM
missioner of internal revenue say
that this tax. known as the munitions
manufacturers tax. applies to com on
paratively few manufacturers The
profits upon which this tax was
levied and assessed during the fiscal
year ended June 80, 1917. were de-
rived in almost their entirety from
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 to
deduct from their gross pronts q
reasonable allowance. according to
the conditions peculiar to each con-
Germ, for amortization OF the valoe
Of buildings and machinery: oeS account uni
being taken of the exceptional de-
probation Of special plants"
Under the law it is the duty Of the
commissioner of internal revenue.
after an Investigation Of the books
Of a munitions manufacturer mas
been made and additional tax ltaoll-
ity discovered, to notify the person
the amount Of additional tax involved
and the basis upon which the same
is proposed to be assessed. ana upon
request of the munitions manuiac-
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 oeen
proposed as a result OF mun1tions
agents examinations, hearings have
been granted. Many of these hear
ings have been held. and In some IN
stances manufacturers have SHOWN
conclusively that the recommends
tions of the examining ofhcers were'
to a certain extent at least, errone-
Gus. 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 satisfaction OF tne
government and the taxpayers. II
Il believed that when all these cases
will have been determined u VIII
he found that the more than S16.ooo.
600 recommended by revenue agents
for assessment will not be reduced
to an extent greater than $o.oooooo
oY 81. 500. 900. So that the munitions
tax assessed and assessable TOT tne
fiscal year 1917. on the basis OF the
1916 calendar year profits VIII very
closely approximate $4o,ooo.ooo.
One of the interesting divisions OF
H>H