davidaulloa/AmericanStories huggingface dataset:
New-York tribune., 1921-01-02
General Sales Tax

Either OF these notifications Of the
income tax. however, implies a reduction
OF the revenue; and this, coupled with
the disappearance of the excess profits
tax, will mean that at least 81 500 900 600
of fresh taxation will have to be found
as substitute.
The most plausible suggestion has
been to substitute general sales or
turnover tax. 40 such a tax, however
serious objections have been raised. 1t
is noteworthy that the Industrial Con-
ference, composed Of the leading organi-
cations of practical business men, have
reported against the tax; just as a
similar organization of practical bus-
ness men of Great Britain, after a care
full investigation of the problem, per-
suaded the British government not to
accept the sales tax.
Moreover, entirely apart from its gen
erai effects upon business, the funda-
mental objection TO such comprehen-
slve sales tax, is that whereas now about
one-quarter Of the revenue is derived
from wealth, under the new dispensation
only one-quarter OF the revenue would
be derived from wealth, and three-quar-
ters from consumption. This would be
an CnN'lse and inequitable change.
The same objection does not attach
to much smaller sales tax OF perhap.
one-fourth Of l per cent designed to
raise only about $500. 100000 especially
II such q sales tax would permit the
abolition Of some of the more bur
densome and easily evaded taxes on
consumption that we now have. But
IN that case it would be necessary to
provide for at Least another 81 900 600,
900 OF revenue. While some Of this
can, no doubt. be secured from re-
vised tariff on imports, and while there
IL room for a considerable increase of
revenue from tobacco taxes, automo-
bile or gasoline taxes and stamp taxes,
the chief portion Of the remaining
deficit would have to come from an in
creased tax at fiat rate either on ali
corporations or upon all buinesses
whether or not in corporate form.
New-York tribune., 1921-01-02
Slump in Values Much More Rapid Here Than in
Other Countries; Brings Many
Puzzling Difficulties

is generally known, had greatest fall IN
~ which there On
- Bradstrees commodities were "a pr
mt below the peak Of
tie leak.
New-York tribune., 1921-01-02
Sales Tax Benefits

Some form Of sales tax at low rate
seems to offer the least Objectionable
would DO so widely distributed that 1t
would not prove unduly burdensome.
sueh taxes Will not have the tendency
New-York tribune., 1921-01-02


~" is
covering
rf
O uttde
n u h emr hot
New-York tribune., 1921-01-02
l92l-What It Means to Finance and b
Less Burdensome System
OF Taxes for u. S. Urged
Prof. Seligman Doubts Total Amount
for Government Expenses Can Be
Reduced at Once
BY Edwin r A. Selig,nan

MoVkcr Professor Of Political Economy Columbia University
IT He problem OF taxation during the coming wod First
the weight Of reduced and second even
the total amount ODE raised susceptible decrease
better equitable
calculated to achieve the results
New-York tribune., 1921-01-02
Plan Questionable No,c

When the whole country now is
c.amorng for a reduction Of taxtion,
a. ali events, temporarily, during the
period Of depression, it is question
able whether we should continue to de-
vote some 100000 of taxes to this
purpose. Would it rot be better to
postpone the operation Of the sinking
frad until times look up q bit and
tAe community can better stand the
added burden?
Unless, therefore. the temporary
debt ;s funded our burden viii be
greater than heretofore, and unless
the sinking fund be temporarily sus-
pended or tax burden scarcely can be
lowered despite all efforts made by the
committee on appropriations. From
present Indications there is little like
lihood Of any net reduction in the total
tax burden and the danger is that
saere will be an increase
II, then, the total tax burden can
net reasonably be expected TO dimin-
'sh, what can be done to render the
system more bearable? It will be re-
membered that under the present law
ABOUT one-fourth Of our $4,000, 900 900
tax revenue is expected to come from
taxes on consumption and about three
'!sasths from taxes on wealth; that
-, on incomes and excess profits. There
seems TO be virtual unanimity OF
opinion that the excess profits tax
ought to be abolished. Whereas Eng
iand has been able TO administer its
nx - TO be bearable, we have not sue
eseded at all. The tax, in it's prac-
sscai administration, is so hagrantly IN
equitable, cumbrous and destructive Of
enterprise as to be fit only for the
ciscaEd. The gap caused by It's dis
appearance must somehow be met.
New-York tribune., 1921-01-02

tamciy submit to such g system. The
| consequence is that an increasing
number Of wealthy individuals Gu.
down their taxable income by taking
losses on their investments (and ar
ranging in perfectly easy way /
to b.. liable on their gains), as we'll a.
by Investing in tax-exempt securities
The net result is that the burden Ct
the income tax falls not upon the
wealthy, but upon those Of moderate
incomes, thus bringing about result
the very opposite of that which was
The first way out Of the difficulty is
to abolish the whole system of tan
exempt securities. SO far as future
Federal loans are concerned, this can
be done by legislation. So far as state
ana municipal securities are concerned,
the matter ought to be brought at
once before the Supreme Court, and
If decided adversely to the interests
OF equal taxation ought to lead to an
Immediate movement for constitutional
difficult to obtain. In the meantime
however, a considerable improvement
could be effected by reducing the sur
taxes in the higher brackets. The
simplest plan to effect this result
would be a. proportional scaling down
of the progressive rate.
But If this turns out to be politically
impossible, it may be desirable, at all
events, to reduce the rate on the income
which is saved and invested in taxable
capital For, while the distinction be-
tween income saved and income spent is
in itself os light consequence, especially
in the higher brackets where the
greater part Of the income must be
automatically saved and invested, the
plan suggested will at all events have
this advantage of tending to diminish
investment in tax-exempt securities.
since such an investment will not entitle
the owner to the lower rate.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

until 1896. He was professor OF Eng
lisb at the Georgia Tech at Atlanta
from 1897 until 1905. chairman Of the
faculty from 1905 until 1906 and was
elected president in 1906.
From March until September. 1OlS,
he was a Y. NJ. G.. A. division chief in
the Langres area, France.
Splend 4 Record at Tech
A splendid record has been made at
Georgia Tech by Or. Matheson, ac L,
cording to administrative officers OF
Drpxel today. He is declared to be one
of the foremost educators in the South
The DrcxCl Institute will continue to
be directed by a board Of administra E
ton until DR.. MatheSon takes up ais
new duties here. This board consists
of Frank Tinthicum, dean = Wills l.
Spivey, director of the Evening School
and c. l.. Eyanson, director of eX'
tension.
Or. Godfrey retired as head Of Drexe
Institute October l 10 become chairman
of the Council of Management EduCa
tiop. It was at that time announced
that the trustees Of DrcXel would seek
a nationally known educator TO succeed
him.
Dir. Nathcson will lead Drexel in thC
most PROSPEROUS year of it's history, aC'
rording to Dean LinthiCum. The col.
lege Of engineering and the Department.
of domestic sCiruCe and arts have in
creased their enrolment more than 81
per cent over last year and more thar
2COO students are in the evening
classes
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

brought favorable comment today from
DR.. William Ezra Lingelbach, head Of
the department Of history of the Uni
yersity of Pennsylvania. DR.. Lingel.
bach said ne thought it would be n great
idea II the vocal exercises were limited
to the students only and the faculty
voices we're barred.
II have often thought" said DR..
Lingelbach, when teaching the French
Revolution, that ], would like to have
some one with good voice sing the
Marselhise and let the boys join in the
chorus 1t would be wonderful in re =
producing the impressing on their minds
the spirit Of that period. think that
anything that will reproduce the spirit
of n particular period to the student
Is superior to the printed page.
with American history" added DIR.
Lingelbach, ut would be relatively sim L.
pie as we have the songs of that period
collected and those old songs, espe :
ciaBy of-ehe Revolutionary period. are
charged with the spirit of the times In
both words ana music"
SO II may not be long until the his =
tory text books will be written TO music
and I'll you vii. have to do Is ask for
a key to suit your voice.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

THE MAIN ABBOTTS PLANT,
where we make millions Of quarts
Of ice cream each year-one of the
very finest of buildings devoted to
the manufacture Of ice cream.
We invite the public to visit Us
here, at any time. Everyone Is
welcome, and a visit to the Abbotts
plant is certain TO give you a new
appreciation Of the goodness Of
Abbotts Ice Cream.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

The KEY of c class in history will
now come to order" said the professor.
1--WE will take Washington crossing the
Delaware in c minor with three fats.
All ready. young gentlemen, sound your
A."
Ther the chorus Of young gentlemen
sings the following:
"Ttrus a pintcr's day in rs
Cold enough to make you Shiver
And Washington in a fishing skif
Roped across the Deldrdre River"
This may be a reality in every uni
versity If the plan Of DR.. Samuel e.
Morrison. Of Harvard, is adopted.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06
SONGS AS HISTORY AIDS
MEET WITH FAVOR HERE
Singing of OdTme Ditties You'd Put More "Pep Into
Classes Instructor Harvard Declares to Students

Or. Morrison. who teaches American
history, has just originated an idea for
keeping history in the students mind
by the use Of music and songs of the
period they are stndving.
When 100 students enrolled recently
for Or. MorriSon's history class he
asked each one If he could sing and II
he would be willing to sing before the
class.
Or. Morrison is determined to inject
local color into his course and the Har.
yard songsters will soon be singing
Revolutionary ditties that were
knock 'em dead" about the time Of
the Boston Tea Party and Bunker Hill.
Dr.. Morrison's vocal history stunt
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06
BANDITS ROB TRUCK MEN
IN FULL VIEW OF THR0MG
Crowd at Front and Federal Streets
Didn't Know. However

Two hghwaymen succeeded in rob
bing two truck drivers last evening III
the plain view of large crowd, no
member of which realized what was go
ing on.
Mathew Green, eighteen years. old:
1881 East Ann street, and Raymond
Meyers. sixteen years old. 1916 Change
street. were driving a truck owned by
the Harvey ID. Harrigan Con- ANY,
wholesale tobacco dealers, 11S North
SiNth street. ar'ut > 30 o'cl"c : ar
Front and Federal streets both boys
became co.' pistols pressed
against their backs.
Two bandits n4,. Jumped on the back
of the truck and slipped up on them.
The highwaymen made Green slow
down. Meyers had part Of the trip re-
ceipts in his pocket, and the men got
$3.50 in checks and S37 in cash from
r.
Scores of people we're passing and
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06
Bar Traffic So Boys Can Skate

L.cipcr street Eddystonp, will be
closed to traffic in the future from
: in IN, morning to II at night, so
that children Of the borough can have
place to roller skate. This was an.
noUnccd this morning by Burgess Hcis-
ncr. aztec several near accidents along
the Chester ike.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

all failed to notice what was going on.
The boys were afraid to cry out. The
bandits slipped out as they had come.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-10-06

Green turned the truck and M.
pursuit, but the bandits easils lenpld
In the crowd. escapl
The Birmingham age-herald., 1921-01-08
AMERICAN LEGION
 TAXES UP BONUS Members to Express Views To- night on Adequate Pay for
 War Service

When the American Legion Post No. l meets tonight, first on the programme will be several acts of near-vaudeville. including the Ragtime Harmony Four, who entertained the members at the De- cember meeting. But that is just d starter, for immediately afterwards, Pos [ Commander F. M. Dixon will make an i important announcement in regard to
 the bonus bill, now before Congress. The hour is p. ni., the place the Civic
 Association. As is customary, men are invited to bring along their wives. The
 women members, ex-army corps nurses and yoemanettes are expected to attend.
 The last meeting, held in December was
 such success that it was decided to
 continue the methods then used. No
 notices are 6eing sent to members, in- dividually. Instead of spending money Tor stamps and printing, it goes for fruit punch and music. A member said after
 the December meeting that he would rather go to an American Legion meet ing than the Lyric any time-for some times there was a fight
The Birmingham age-herald., 1921-01-08
ALABAMA TOWNS
 REPRESENTED IN
 FLEET OF VESSELS

1 A Happy New Years gift to Brming- ham and all the towns on the Warrior is d fleet of vessels that passed Mem phis yesterday en route to New Orleans, whence they are to, steam up the War
 rior to serve the people of Alabama per-
 manently.
 The new self-propcller Tuscaloosa
 fresh from the yards of the St. Louis
 Boat and Engineering company, and the
 two new towboats, the Demopois and
 Montgomery fresh from the yards of
 the Howard Shipyard and Dock com. pany of Jeffcrsonvile, Ind, steamed past
 Memphis yesterday on their way to the Warrior and ports of Tuscaloosa. Cor dova and Birmingham.
 This completes the towboat schedule. the Cordova being already in service. Two seif-propeilers, the Mobile and Gulf port, are to come soon. Then all the new craft designed and built especially for the Warrior will be on it's bosom and the river will be equipped to serve the
 people of Alabama in a permanent and
 big way.
The Birmingham age-herald., 1921-01-08
Former Presidents Day
 to Be Observed By Club

Former presidents day will be observed by the Community club at it's luncheon this afternoon at 12:D o'clock in the ball room of the Southern club This promises to be most interesting meet ing and short talks will be made by each of them.
 This club was organized F years ago and the charter members were seniors was Phi Chi Delta. A few months later the name was teanged to Growlers, which idea was suggested by the inabii-
 ty of the members to agree upon an appropriate christening. The present cognonlen succeeded the former in 1918. The charter members were Henry l.. Badham. Jr., Claude Estes. John M. Maclin. Nelson Snow, W. F. (DiXie) Me Crossin, Jr.. kennon Bowling, Tom c. Estes. John NJ. Prowell. Francis Weiss. Arthur A. Adams. Jr, Charles R. Estes. Maurice Henderson, Edwin A. Robert son and George Wittichen
 Since 190S the following men have been presidents: Claude Estes. 2ls terms, he succeeding Phares Coleman, who died; Nelson snow, Herbert Cobbs, Charles Ford. three terms; John Prowell, two terms; Ebert Jemson, Tom Estes, Jos eph F. Mudd, John Lewis Cox, Phares Coleman, Jr., James A, Simpson and Edmund Armcs, president at this time.
 In addition splendid musical pro gramme has been arranged and all mem bcrs are urged to be present
The Birmingham age-herald., 1921-01-08
MORTIMER JORDAN
 NAME SELECTED FOR NEW HIGH SCHOOL

Mortimer Jordan is the name decide l upon for the new high school which is located between Morris and Kimberly in the Second district. The high schoo, has been named Mortimer Jordan in honor of Capt. Mortimer H. Jordan Of the One Hundred and Sixty-seventh in. fantry, Birmingham World war hero, who was awarded the Distinguished Service Cross for extraordinary herosm in action near Sousain, France. July b., 1918.
 The present faculty members are Miss Jennie Hoffman, graduate of the Un,. versty of Alabama and student of the University of Chicago, principal and head of the department of social science: Mss Lois Malone, student of the WomanA | college of Montgomery, head of the de- partnent of science and teacher of do- nestle science; Miss Helia Yearger, a graduate of Alabama Technical institute of Montevallo, head of the department of English ard teacher of domestic art and Miss Vera NJ. Dumas, graduate of Howard college. head of the department of mathematics.
 With an approximate enrolment of 70 students, with new, well-constructed comfortable and adequate building, with an already :ast-increasing library with an. able and proficient faculty. Mortimer Jordan High school promises to become within a short time fully affiliated.
The Birmingham age-herald., 1921-01-08
PUTS THEM TO SLEEP
 BY ELECTR0-HYPN0SlS

Some Birmingham girl is going to have a chance to go on the stage at Loew s Bijou theatre Monday.
 This was the announcement made yes terday by the management. It was stated that Fred La Refine, an electrical wizard, would be the headline attraction on the bill for the first half of the next week and that he would need young girl to assist him.
 MT. La Reine produces number of electrical effects during the course of his act One of these Is putting his assis- tant to sleep and waking her up later at the next performances Applicants for the position are to be made to Mir. La Refine in person at 10 o'clock Monday morning at Loew's Bijou theatre.
 At 12 o'clock next Monday the girl who is selected will be put to sleep in the display window of the Binder Electrical seompany, 4l2 Twentieth street. north. She will sleep in the window for eight hours in full view of the street. Then MT. La Reine will cause her to come from under the effects of the electrical sleep at the s o'clock performance at Loew's Bijou, Monday night.
 A local young woman is being selected so the audience will have no reason to believe there is any trick in the act. Several other startling effects will be produced by Mir. La Rene during his three-day stay in Brmingham
The Birmingham age-herald., 1921-01-08
HOUSING DEMAND
 SHOWS INCREASE
Expiration of Leases January 1 Throws Many Out ot
 Home, Says Estes

Demands for houses in Birmingham and vicinity have increased very much during the month of January, according to Claude Estes, president of the Real Estate exchange The increase is more evident during the past week compared with the month of December when there was practically d slump in the demand for homes and the sale of all kinds of real estate This, however, is believed to be due to the approach of the Christmas holidays and the various other interests consuming the attention of the public. On the other hand MT, Estes stated that many leases expired on January i, and this naturally throws many people out of the present quar- ters they were occupying. In speak ing of housing conditions in Birming- ham. MT. Estes said
 While the demand for homes and the sale of all kinds of real estate was somewhat slack during the month of December since January l, there has been a decided change.
 This change can be accounted for, l think from two causes-one being the great scarcity of homes, which is stil with us, and the other the encouraging and optimistic statements and inter- views as to work and conditions for the year 1921 as given out during the last few days by the heads of the manu- featuring and industrial businesses of this district
 While during the last three or four months of the past year there were few scs sttering efforts toward home building, the amount accomplished hardly made a ripple the waters If Birmingham is to grow, we must have more homes and apartments erected In every direction, north, south, east and west, beautiful lots at prewar prices are waiting to be ia'- proved with places of abode The trust companies, mortgage and great life iu- surance companies are holding out spe- cial inducements for home ownership, and unless we take advantage of these conditions and offers we cannot expect to progress.
 With businesses of every character settled down to firm foundation. for those who not only talk but feel ( cptimistic and are willing to work and give the service I can see nothing but good times ahead"
The Birmingham age-herald., 1921-01-08
Wonen's Organization Has
 Busiest $165 Ln The City

the family VXchequer by becoming independent. She wished to com plete her business course. Her mother borrowed $25 and later on another $25. This girl will conl- plete her course in February and will be able to qualify for good office position, upon obtaining which she will begin re,mbursing the relief fund.
 And this is how s235 from $165 leaves $50, which is the amount in the relief fund treasury now.
 Miss Annie Lynch, one of the orr ganizers of the association, told this. She said:
 ''I think that is good record for such a small amount of money. It has served to place three working women on their feet and qualified two for independence. l am going to see if we cannot increase the relief fund.
 No interest has been charged for use of the money That has been suggested in order that the recipients might feel more satisfied with it's use; earn it in a way, so to speak. However, the relief fund is to help. not make money with, and it is going to be devoted sole- ly to helping those in temporary need of financial assistance"
The Birmingham age-herald., 1921-01-08
HUMANE SOCIETY ELECTS OFFICERS
Mrs. w. N. Wood Is Chosen Presldent-Affairs Reported
 to Be In Good Condition

At the annual meeting of the Birming- ham Humane society, held Wednesday afternoon, the following officers directors and life members were elected
 Officers: Mrs. William ~ Wood. pres ident; Mrs. Charles Whelan, first vice president; Mrs. B. l.. Guice second vice president; Mrs. ]. B. Branum third vice president; William N. Wood, secretary Al c. Garber, treasurer
 Directors: Maj. F. M. Tutwiler, T. T. Ashford. Thomas J. Shirley, Frank II. Gafford. Eugene Flies, Mrs. F. E. Cutter, Miss Nellie Castleman, Mrs. J. l.. Mc- Donald, Miss A. J. Ruter, Dr. J. Ii. Phillips, J. D. Rosenberger, pr. Give Daly, B. A. Byrd, Charles H. Mandy, Mrs. J. r. Carle, Miss Jessie Ruter. Mrs. B. r. Fisk and Mrs. F. Davies.
 Life Members: Mrs. James W. Don- nelly. Mrs. E. M. Tutwiler, Mrs Au- gusta c. Noland, Mrs. Charles Whelan, George Gordon Crawford H. w. Coffin, J. w. Mcqueen.
 According to the annual report there were l,5f2 cases investigated and cared for during the year and 1S6 warnings is- sued for the prevention of cruelty.
 The Avondale zoo was inspeeted four times and improvements found necessary, The East Lake park ostrich farm was inspected and found to be in fair con dition "A number of markets were in- spected. The society reported that there was much overerowding and unnecessary neglect of the live animals, poultry, etc.
 Numbers of persons were cared for or aided.
 Total receipts showed s2,o54, and dis bursements were s1,2l6, leaving fund or $S3s ok hand.
 Horses inspected, A2; horses injured or diseased, humanely shot, T horses. cruelty in transit remedied, 26; horses cruelty in beating, neglect, overlooking, ~
 Mules inspected, 245 mules injured or diseased. humanely shot 23; mules. cruelty in beating, neglect and overload Ing T.
 Cows inspected, 53 cows injured and neglected. 1T; cows injured humaneIy shot. 3.
 Dogs injured or diseased humanely shot, 27 dogs deceased. humanely chloro- formed '; dog in excavation four days rescued.
 Puppies humanely chloroformed. H: cats, 29; kittens. 135
 Total number of large animals de- stroyed, 103 total number of small ami mals destroyed, 237totai, $40.