The Challis messenger. (Challis, Idaho) 1912-current, 1920-09-15
TAX ASSOCIATION
HAS ITS PROBLEMS
INHERITANCE TAX QUESTIONS
MAIN TOPIC OF DECISION At
SALT LAKE MEETING.
Delegates From Forty-one States and
Territories Of Hawaii and Porto
Rico Attend Thirteenth Annual
Convention.

session of the thirteenth annual con-
vention of the National Tax assOcia-
ton, on September Z, total Of DOB
delegates had registered, in addition to
about twO-score women guests of the
convention The representation in
cludes delegates from fOrty-One states,
in addition to the DistrictOf Columbia
and the territories of Hawaii and
Porto Rico. 1t is said that this was the
largest representation ever had at any
convention Of the association.
Inheritance tax questions were the
main topic of discussion at the after
noon session, held at Saltair, and
practically the only subject debated at
the round table meeting Of the even
ing. An interlude was taken in the
evening meeting to permit the dele
gates to hear from Senator Reed
Smoot, who declared that great ne
cessity exists for reform Of the rev.
enue system Of the United States gov
eminent, and announced his intention,
if returned to the senate, to under
take that reform.
The morning session, also at Saltair,
was taken up with an address by Gov
ernor D. w. Davis of Idaho, on the
cabinet form Of government; one by
william Bailey, secretary of the Utah
state board of equalization, on the in
creased powers and duties of that
board, and one from Frank Orr OF
Oklahoma, former chief clerk of the
tax commission and now tax agent for
the Sinclair company, big oil concern,
on taxation of oil companies.
At the afternoon session the annual
review of legislation of 1919 and 1920
by Professor o. G. Lockhart, now OF
the National Bank of Commerce, OF
New York, proved the nature OF the
LEGISLATION in some of the states to De
fitting introduction to the subject OF
Inheritance taxes, next on the pro
gram. Attorney w. NJ. McCrea of Salt
Lake read paper by Professor
Charles w. Gerstenberg Of New York
university, which proposed that the
federal government should be made
collector of inheritance taxes, and alst
suggested that it be used as an agenc!
| in distributing the funds among th'
states in such form as school supper
and road construction.
This was followed by a progress re
| mort from William B. Belknap O
| Louisville, KY, chairman or the coii
| mittee on inheritance taxes, appointed
by the association some months ago
Mr.. Belknap reported that at preseh
tho state inheritance tax laws are II
very much of a ''muddle," and he point
ed out many problems which remain
unsolved. He said the committee wa
not as vet a unit on any proposed SC
lution. and he invited suggestions 1ron
the members of the association, an
also the presentation of any furthe
problems that experience might nav
developed in the respective states.
Announcement that responsible treas
ury officials are considering some forl
of a tax on undivided earnings OF COZ
norations, as a way out OF the sltu'
tion created by the decision OF III
United States supreme court, to the e
feet that stock dividends are not SUI
iect to the excess profits tax VIZ
made at the meeting OF the Natioi''
Tax association on Wednesday.
Thomas w. Page, chairman OF tn
limited States tariff commission, e.
n,oined the history of that organic
tion, now four years old, telling OF u
frequent changes in the tariff whl'
led to its formation and of the lars
duties imposed on it. He also gave
sketch of the chaotic condltloh
commercial relations between cou
tries following the world war.
A vigorously worded paper by Pr
lessor II. NJ. Haig Of Columbus unive
sity was read. Referring to the a
parent tendency of real estate ow
ers and operators to conciude III
their interests will be promoted by e
emntion from income tax, both sta
and federal, of the interest on mo
cages. Professor Haig concludes TN
such proposal may be unhesitatir
Nv branded as shOrt-sighted ana
wise.
Douglas Sutherland OF the liiih'
constitutional convention committee
n taxation, sketched the problem p
a senting itself in Illinois, where I
b nroperty tax is carried under the pr
N ent constitution, while there is iai
. amount of property in the state VIII
y cannot be reached under the prest