The daily Gate City and constitution-Democrat. (Keokuk, Iowa) 1916-1922, 1920-03-13
City Attorney Makes Address Before
Progressive Club at Its Meeting
Held Last Evening at Y.
w. C. A.
MISS LANHAM SPEAKS
War Worker and Entertainer in
France for Eleven Months Was
on Program Before the
Club.

Clarence Fl. Dfckey, city attorney,
addressed the Progressive club last
night at it's regular meeting, which
was held at the Y. w. c. A. He spoke
on Taxation" and following his
speech Miss Cora Lanham, of the
north central field, a war worker and
entertainer in France for eleven
months. talked to the club. Mr.. and
Mrs. Conner of the Conner trio from
the Trinity Methodist church. enter
tanned the audience later with mu-
steal selections and readings, which
were greatly appreciated by the club
members.
Mr.. Conner, before giving his share
of the program. congratulated the
members of the Young Women's
Christian association in having such
splendid building in this city. He
said that in all his travels, from the
eastern coast to the western, he had
never seen such fine edifice in a
city of this size.
Miss Elizabeth Kilroy explained
the two constitutions of the Y. w.
G.. A., the one under which the local
association Is now being governed
and the one which is under discus
| sion now for adoption.
The Progressive club is sup porting
an orphan in France, and Miss Lam
ham told the Keokuk women a great
many interesting things concerning
/ the children OF that country with
whom she had come in contact when
she was abroad. Miss Lanham as
sured them that the money sent to
/ their little orphan was being careful
! ly used by the guardian, who in all
probability, as is the custom of the
guardians there who are receiving
money from American friends, be-
! sides providing for the wants Of the
orphan with it, banks some Of the
! funds, to be saved for an education
! later.
Dickey on Taxation.
At each meeting of the club this
winter, some subject of special in
terest to women, pertaining to ques-
tons of law and courts and court
proceedings, has been discussed by
different lawyers in the city, and
last night Clarence H. Dickey spoke
before the club on Taxation" His
speech is given below:
Takes are the enforced proper
| tional contributions from persons and
! property, levied by the state by vir-
Tue OI Ills sovereignty lOT lle oupPOIC
of government and for all public
needs. The citizen pays that he may
be secured in the enjoyment Of the
benefits Of. organized society.
"Taxes are supposed to be regular
and orderly, and they are commonly
required to be paid at regular periods.
In English law they have sometimes
been demanded under the name of
subsidy, this being a special tax
levied for some exceptional occasion
or need. The term is scarcely known
in American law. Taxes differ from
the forced contributions, loans and
benevolences of arbitrary and tyran- |
meal periods, in that they are levied
by authority of law, and by some rule |
OF proportion which is intended to
insure uniformity Of contribution and |
just apportionment Of the burdens |
of government. In an exercise Of the !
power to tax, the purpose always is |
that common burden shall be sus- !
tanned by common contributions, !
regulated by some fixed rule and ap- !
portioned by the law according to |
some uniform ratio Of equality,