Every evening, Wilmington daily commercial., 1921-03-26
SCHOOL BILL PASSED
BY A PARTISAN VOTE
IN HOUSE AT DOVER
Continued from page


procedure is furnished for ascertaining
| the taxable invested capital In this State
of a corporation PARTON of whose
capital is invested outside the State
, The Senate bill placed the tax on Del
aware corporations only. This measure
places it on all corporations with in
vested capital In this State. but intro
duces provision designed to protect
| against retaliatory laws of other States.
| The amount of the taxable invested
capital is to be determined as of De-
cember 81 of each year. except in the
| case of a corporation whose fiscal year
is different from the calendar year.
Various kinds of corporations are ex-
empted from taxes. such as: Labor.
| horticultural companies, fraternal and
beneficial societies. building and loan
associations, cemetery companies.
| chambers of commerce. social clubs.
mutual bail and fire insurance COM
panies, banks. savings banks. insurance
companies. trust companies (these lat
ter being taxed under another act pas
sed at this SESSION., and corporations
which, under existing laws pay lump
sum to the State in lieu of all taxes un-
der the laws of this State. and corpora
tions merely maintaining an office in
this State with n resident agent In
charge thereof for the purpose of keep
ing original or duplicate stock ledgers
and holding corporate meetings here
in.
The bill also provides for a State
tax commissioner. who will be the ad-
ministrative officer to enforce the law
and collect the tax. An appeal is al
lowed from any decision of the State
tax commissioner to the State Tax De-
partment and from the State Tax Dc
partment to the Supreme Court The
present Income Tax law is retained un-
til November /, 1921. The first taxable
year under this revenue act is the year
1921.
The Senate, last night. unanimously
concurred in the School Tax bil ana
concurred i'm the School Administrative
bill by vote Of 70 to s, as follows
Yea-Allee, Bennett. Highheld. Insley,
I.atta. Lutz. Murphy, Mcintre' Price
Richards. Walker and Handy.
Nay-Hopkins Palmer, Prettyman,
Robertson and Short.
Senator Alice, who was the first to
sneak on the School Administrative bill,
claimed that the position of tho Demo
cratic members of the House had not
been consistent One of the changes he
nointed out in the House bill. compared
TO the bill sent 10 the House by the Sen
ate. was in the naming Of the state
Board of Education. The Senate blu
he said. provided for four members 10
no elected. and one to be appointed
Tho House bin provides for the ap-
pointrnent Of all four members by tho
governor. When the original House
bill, introduced some weeks ago ana de-
feated. was up for final action, Senator
Alice said an amendment WAS offered
10 that bfll, providing for an appoinuve
board Only three members voted Tor
that amendment and now they send
bill TO the House with the unanimous
vote of the Democratic members. pro
viding for an appointive board which
they had voted against in the original
bill
He said the House bill does away
with county boards. but provides 70 pay
the state board members S25 Tor al
tending a meeting once month whhe
under the present law and the blu de-
feated. the State board and county
hoard members would receive but SO
for attending a meeting. He could not
see how that was any saving Of money.
Senator Alice maintained that the bill
was not as democratic as the bill sent
nv tho Senate 10 the House. The budget
feature he said. remains the same as IN
the original bill. il being necessary 10
bring il To the Legislature for approval.
Dr r w Cooper, who ASSISTED In
drawing the original bill introduced in
the House. was questioned by Senator
Alice as to changes in this bill com
pared with the original. He said the
s1peryision of high schools outside OF
Wilmington is placed in the state
board: property Of school districts re-
turned 10 the districts and that of the
county boards 70 the State board. The
State treasurer, under this bill. as
treasurer of the State board. will be re-
ouired 10 draw all checks and super
visnrs and attendance officers are not
mentioned in the bill.
Senator Robertson questioned DR..
Cooper as TO the distribution of funds
under this bill and brought out that 1t
is the same as under the original DILL
Senator Short offered his amendment
which provided for a five member state
board four TO be elected and one ap-
pointed by the Governor. Notwith-
standing the fact that the amendment
was defeated Senator Short made one
of the best speeches in advocating II
that has been rltAue On tIle HUI VI 1AS
Senate this session.
He said the amendment was offered
10 give the House a chance to correct
what he considered was an error in
the drafting Of the bill. Senator Short
went into the history of the drafting
of the original bill. defeated by the
House, of the naming by the hOld-over
Senators of a citizen committee and OF
that committee drawing the bill. He
then referred to the action of the House
in defeating an amendment for an ap-
pointive board with only three members
voting for il.
Senator Short declared that pracd-
cally every member of the body was on
record in favor of a state board elected
by the people and not appointed by tho
Governor. He said in several districts
usually having large Republican ma
fority Democrats had won out on the
issue of being for an elective board, a
state board directly responsible to the
people.
Senator Short said the Democratic
member Of the House from the town
where he lives was elected on the issues
of taking the burden Of taxes for school
purposes off real estate and for an cleo
tive board that would be responsible TO
the people. Continuing Senator Short
said:
He has not kept faith with Republ
cans who split their ticket to elect him.
asked some Republicans to9 vote for