New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1921-01-10
Mails His Resignation to
Incoming Governor of
Ohio; January Is Date
1t Becomes Effective
Talks With Snoot
On Tax Legislation
Utah Senator Believes Re.
vision to Aid Business
Conditions Is Possible
By Boyden r. Sparkes

MARION, lOhio, Jan. 9.-Pres;dcnt-
elect Warren G. Harding mailed to Co.
lumnus to-day his resignation from the
United States Senate. It is effect;vo
January Is, and former Mayor Harry
DAVIS OF Cleveland, will find it on his
oesk in the State Capitol tomorrow
when he goes there to be inaugurated
Governor of Ohio.
1t has been agreed between Senator
Harding and Governor-elect Davis that
FORMER Governor Frank Willis. the
Sena'or-elect, is to be appointed to
serve the unexpired portion Of the
rresldent-elect's term. If Senator
Harding had failed to capture the nomi.
natlon at Chicago he was to run for
ene senate again, and once, when he
mad lost hope of winning at CHICAGO.
ne ordered political lieutenants at Co.
lumbus to file his petition for the Ohio
Senatorial primary.
In holding up his resignation until
the end of James M. Cox's term ss
Governor, President Harding is
oel1eved to have conveyed to his Demo-
cratic rival for the Presidency a strong
hint that the result of the election did
not erase bitter score between them
Many Republicans in Ohio openly de-
clare that even if Governor Cox had
nothing to do with the circulation of
the ISLANDERS against the Harding fam
liy at the close of the campaign he
could have prevented the use Of the
vicious story had he desired.
When Senator Harding returned from
Panama and bade farewell to his COL
leagues in the Senate, Governor Cox
telegraphed his successful rival that
re would be glad to appoint Senator
elect Willis to succeed Senator Hard
ing if he wished to resign. Senator
Harding sent brief telegraphic ac-
acknowledgement Of this offer. His real
answer to the peace proffer came to-
day, when he sent his resignation to
the man who will succeed Cox as Gov
ernor.
Confers With Senator smoot
With the hope that the present Con-
gress can begin to put into effect the ad-
ministrative and legislative RECONSTRUCT
tion promised to the business men of
the nation, Senator Harding held a
long conference to-day with Senator
Reed Smoot, of Utah. The aim of the
Presldent-elect is the removal of bur-
dens from business to restore to the
United States prosperity without
profteers."
Early in the campaign Senator Har-
dlng, IN a speech to business men who
made pilgrimage to the front porch,
outlined his program of business recon
struction. That program called for the
notification and repeal of mass of
executive orders and laws that have
served only to keep American business
IN anxiety, uncertainty and darkness
1t called for the readjustment Of the
tariff, readjustment of internal taxa
ton, and especially the excess profits
tax, to remove burdens it imposed upon
the will to create and produce.
I'VE must give government co0pera-
tion to business" said Senator Har-
ding at that time. eve must protect
American business at home, and we
must aid and protect it abroad by the
upbuilding of our merchant marine"
To-day's conference dealt largely
with problems of taxation. Senator
Smoot, one of the most influential leg
islators in the department of finance
and appropriations, presented to SEN
ator Harding the outline of a program
for revenue reform. He expressed con-
fidence that pretty thorough revision
of the taxation laws is now possible
which should very much ease the ma
tional tax burden.
Tax Lessons Learned
owe have made most satisfactory
progress" Mr.. Smoot said, "if the ex-
perience of the last few years of war
taxation had got suggested many meas
ures Of improvement. The time has
come thoroughly to survey our expert
ences and taka advantage of it's les
sons. For myself, l think the higher
rates of the excess profits tax should
be reduced. A careful computation
shows that when these rates get above
certain percentage they cease to be
.. Continued on next pape)