The Birmingham age-herald., 1920-12-09
SUBSTITUTE FOR EXCESS PROFITS
 TAXSUGGESTED
Resolutions on Income Tax Adopted by Southern Metal WorkerS-Addressed by
 President Harding

At the semiannual meeting of the Southern Metal Trades association held in Birmingham yesterday, resolutions were adopted calling for repeal of the excess profits tax provisions of the in come tax and recommending as sue- stitute for the excess profits tax a sales or turnover tax of 1 per cent.
 Copy of this resolution will be sent to the chairman of the ways and means committee of the House of Represent atives at Washington and copies will be sent to representatives in Congress from the various states.
 A resolution in regard to the section of the income tax relating to depreciation of inventories was also adopted,
 A third resolution indorsed the cam paign for a greater Georgia technological school and recommended it to the moral and financial support of southern in- dustries.
 The meeting was we'll attended both by local as well as visiting delegates from other states Varied matters of tn- terest to the metal trades were dis cussed formally and informally,
 In the evening a dinner was rendered the visitors by the iron and steel in dustries of Birmingham in the Southern club, where an elegant menu of several courses was served.
 MORROW PRESIDES
 Hugh Morrow, vice president of the Sloss-Sheffield steel and Iron company, presided. MT. Morrow made capital short talk, and the diners were just set ting back in their seats for a flow or oratory when MT Morrow informed them that John w. Porter, chairman of tho dinner arrangements, had restricted the speech making to the president of the William (t Harding, Cl Raleigh, N. c.
 MT. Harding briefly sketched the his tory of the association, which began three years ago with 16 members and now has 146 The object of the assocla- tion is to exchange views and to place the metal trades on as high base or service and character as any in the coun- try,
 One of the easily grasped bon-mots on the menu card ran this way; Now that we have adequate car supply. where the deuce has the business gone? The menu also called attention to the avidity with which the Harding famuy has been grabbing presidencies latterlV There is the Alabama Harding who IS president of the federal reserve board the Harding who is president of the Southern Metal Trades association ano then came along a Harding and had SN'N'N''~' | United States.
 LIST OF DELEGATES Those attending the dinner at the Southern club were; J. H. Dore, Hous- | ton. Tex: J. G. Bedding, Augusta, Ga | D. l.. Pollock Atlanta; w. A. Taylor Macon, Ga; J. A. Daughtery, Goldsboro N. C.; w. $. Pfohl, Winston-Salem N lC.; E. w. Mcdonald, Talladega. Ala Albert L. Post Asheville, N. C.; J. l. Cox, Griffin, Ga; Chas. S. Martin, An
 niston; C. M. Grace, Huntsville, Ala Herbert E. Smith, Woodward; R. E. Mul | Joy, Laurel, Miss; W. B. Hodd, Dallas Tex; Wm T. Harding, Raleigh, N. C. | M. F. Dunn, Jr., Atlanta; H. J. Jones l Atlanta; J. Newton Barnes, Macon, Ga' F. M. Lane, Memphis; R. w. Graves Hattiesburg; c. Wegeln, w. W. Welsh Russell, Hunt, J. G. Hendrick, Richarl F. Johnston, Harry W. Coffin, w.
 Hammett, C. A. Moffett J. w. Rouzer h. l.. Brierton, c. c. Esdale, w. A. Kelly
 John w. Porter P. M. Hatcher, w. G Bradford, H. r. Kerber, c. c. Brown
 Y. A. Dyer and F. w. Oberhelman | A portion of the visitors remained ovel in Birmingham, and this morning VII
 take a trip to the by-product plant O the Sloss Sheffield company, steel null of the T. c. l., and to other points O interest in and about industrial Birming | ham.