The Topeka state journal., 1921-09-20
SHOOTS TAX PLAN.

Der OF the finance committee of the
upper house of congress, that he will
seek to bring about the enactment of
substitute for the Fordney revenue
bill passed by the House of Repre-
sentatives OIL August 20, indicates, IN
the view of the Christian Science
Monitor. possible purpose on the
part OF the majority party, or by
those comprising a powerful and in
fluential factor in the party councils,
to go farther into the matter of tax
revision than had previously been in
dicated. The action of the house in
avoiding entirely the imposition Of
sales taxes, resulted, in the opinion of
Senator Smoot. at least, in making
necessary the retention of provisions
for many of what have proved, to the
people generally. troublesome and
petty commodity taxes.
1t is the announced intention of
Senator Smoot, in his revision or re-
casting of the house measure, TO
eliminate thirty of these more or less
clude transportation taxes of every
kind, telegraph and telephone taxes,
taxes on insurance of all kinds, and
on non-alcoholic beverag ges, ice cream,
fountain sirups, admission and dues
of every description, the special taxes
on manufactures, musical instru-
ments. sporting goods, cameras, candy
fur articles, yachts and motor boats,
toilet soaps, jewelry, art goods. all
of the luxury taxes, taxes on cor
poration capital stock, taxes on stock
transfers and the sale of produce on
exchange, and several other items of
greater or less importance.
The Smoot plan is being received
with remarkable favor by metropoli-
tan editors, regardless of any party
affiliations. For example, the New
York Journal of Commerce, Oem)
says: mo one has ever accused the
Utah senator of being a vague ideal
| ist. He would not undertake to up
set a bill which had already been ap-
proved by the elder statesmen of the
party were 1t not that an urgent need
for such action is recognized"
The New York Times, (Dem.) is
| earnest in its praise of the Smoot
plan, saying: THE measure which
Senator Smoot is preparing is a plan
| devoid of all humbug, simple work
able, business plan, untainted by sub
limated theories of taxation drawn
! from the German literature on the
subject. Mr. Smoot has in view taxes
that will not be evaded. but will be
collected; that will not be unjust and
! oppressive; that will be distributed,
| as just taxes should be, frankly and
openly over the very great body of
| the population sharing in the benefits
OF government and properly liable for
it's support. It is not measure to
lift the burden from the rich and put
it upon the poor. Senator Smoot
shows statesmanlike ability and cour-
age in bringing forward his substitute
measure"
The New York Herald. (Rep.)
praises the smoot plan fulsomely.
! saying: Senator Shoots plan pro-
vides in the sales tax a stable source
of revenue with minimum fluctua-
tions under all degrees of business
prosperity or depression. The manu-
facturers' sales tax can be checked up
by simply referring to their sales.
Furthermore, If the Smoot plan is
adopted, there will be no need for a
sweeping tax revision next year
With minor alterations as needed
from time to time the plan would
serve for several years to provide
necessary revenue for the government
with a minimum of disturbance to the
nations industries
The Providence Journal, (Ind.) }
says: 1.-THE country will especially
welcome tho Smoot plan" and "a
clean. straightforward bill"
| 1.-The measure has the merit of sim
plicity," says the Omaha Bee. (Rep.)
"in that 1t seeks revenue from but six
sources. eliminating twenty-nine that
exist at present. and most of which
are of the variety grouped as 'nui-
sance taxes"
The Portland Oregonian, (Rep.) be-
lieves that the six imposts PROPOSE
many included in the bill passed by
the house"
The Washington Post declares:
There is one strong argument in IA
vor OF Senator Smoot's plan which
ths author does not fail to direct to
the attention of the public. It would
make the filling out of tax returns p
comparatively simple matter. while nc
doubt effecting a considerable saving
to the government in the collection OF
back taxes"