The Delta independent., 1921-09-16
tors, regardless of any party afilia.

tors, regardles of any party affilia-
tions.
For example. the New York Jour
nal of Commerce (Democratic) says:
mo one has ever accused the Utah
senator of being a vague idealist. He
would not undertake to upset bill
which had already been approved by
the elder statesmen of the party were
it not that an urgent need for such
action is recognized"
The New York Times Democratic)
is earnest in its praise OF the Smoot
plan: 1.-The measure which Senator
Smoot is preparing is plan devoid
of all humbug, simple workable.
business plan. untainted by subli-
mated 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 bene-
fits of government and properly liable
LOT IT'S Suppolt II 10 NV q
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 (Republican)
praises the Smoot plan fulsomely,
saying: Senator Smoot's plan pro-
vides in the sales tax a stable source
of revenue with minimum fluctuations
under all degrees of business pros
perity or depression. The manufac-
turers' 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 sew
eral years to provide necessary reve-
nue. for the government with a mini
mum of disturbance to the nations
industries The New York Herald
warmly compliments Senator Smoot
on the clarity, the simplicity and the
practicability of his plan for raising
revenue at is wise; it comes from
craftsmanship of a high order"
The Providence Journal Gndepen-
dent) says: 1.-The country will espe-
cially welcome the Smoot plan, and
a clean straightforward bill. The
Utah senator is one of the ablest an
thorities in congress on government
finance and his addresses since the
war ended have shown that he was
giving studious thought to the sub
ject as the time approached when it
must be faced
The measure has the merit of
simplicity" says the Omaha Bee IRE
publican) Sin that it seeks revenue
from but six sources, eliminating %
that exist at present. and most of
which are of the variety grouped as
nuisance taxes"
The Portland Oregonian (Republi
CAM believes that the six imports pro-
posed ARE greatly to be preferred to
the many included in the bill passed
by the House." but suggests the sena-
tor distinguish between earned and
unearned incomes and provide for a
higher rate on the latter
The Washington Post, which is
never swift to accept a new thing
declares: There is one strong argu-
ment in favor of Senator Smoot's
plan which the author does not fail
to direct to the attention OF the pub
lie. 1t would make the filling out of
tax returns a comparatively simple
matter, while no doubt effecting a
considerable saving to the govern
ment in the collection of back taxes