The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1921-11-13
uy uNscoN ~ rlMMuNs.


hill just passed hy the senate tg
temporary measure and a new bilI
VIII have ir bc framed This new
hill may como Bt the regular scs.
zion and IN o. docs tho Smoot hin.
ur 'oWc sort of o sales tax. is pretty
r'rtuin 10 ho adopted
Senator liprr,H voted for the
Smoot bin whom IL same before the
senate. Indeed tho advocates OF
this plan among tho people are In
cr'aTins ar fast 1H there is under
"t1ndinE NJ tho propoaAl ManuCac-
turcrs who, under the plan. would
assume the burden Tor most OF the
federal t1hos accept 4 because n
substitutes simple form Of taxation
FOR the present complicated sNd ON
Farmers at first skcptlcaI aboutn
are taking friendly attitude toward
~ ps fast as trey take tho time to
study what if proposed
Senators Smoot H. convinced Of
the merit of his proposal lie in
ionds to Keep up campaign ~ edu-
cation, when once the people un-
dcraluh and appreciate his slmpli
fcd method. the Utah Senator ~,
poets the country to make doter.
minod demand upon congress ia put
the plan into effect.
More Friends Than Apparent
iho smoot plan now has many
converts in tho senate ~ the recent
vote ON the measure shows But tho
house of Representatives. which had
adopted tax program of its own
before the smoot proposal was made
rs lacking In the courage to accept
HomcthinE that IL an innovation even
though II be something better. The
Smoot plan has more friends In the
senate than tho toll call showed
Some Of tho senators who recognize
the merit ot tho Smoot plan hest
tated TO vote for Il at this time be-
cause. IN view OF tho houses oppo-
ton attitude. thcy would regard it
as a futile thlnE'to do
But ~ not then, then eventually.
That Is the view OF the earnest nd =
vocates of the sales tax--tho Smoot
/ proposal. There will bc no let-up in
/ a campaign Of education. When
thoro Is understanding OF the propo-
aiticn. undoubtedly there viii come
the slmplified sales plan method of
lcvying taxes instead OF the present
complicated taxation method
/ That tho country Is beginning Ia
awaken 10 the merit of the simpli-
/ fled Smoot plan--a departure from
tho present system which has caused
|
generally unsatisfactory --- is indi-
Gated by tho Increasing number Of
letters the Utah member IL receiv-
ing from business mcn-Citizens In
ovory state Of tho uniOn--who write
oithor 10 approve or to seek fur
thor Information. Hundreds OF let
tcrs are being received at Senator
Smool's office daily. An unprecc-
dcnted number OF requests are being
made for copies OF his recent ad-
dress oXplainig features OF his plan.
What the Plan Il.
The sales tax got n bad start be-
cause the original sales tax was
% turnover taX--the levy at first
proposed was to be imposed upon
every sale OF an article. But that is
not the Smoot plan. II is some-
thing quite different. II was the
first sales tax propoaal-ono with
"a tax levied every time an article
Was sold that met with condemna-
ton, Some people still have that
plan IN mind when they speak OF
the Smoot plan, not understanding
that his plan is n sales' tax with the
/ objection features wiped out.
Tho Smoot plan is simplicity per
soniiied II permits small sales tax
/ 20 be levied just once---there are no
/ turn over" features that permit
/ pyramiding OF taxes. There iA just
one tax levied only on the articles
which has completed the PROCESS OF
manufacture.
Senator smoot would wipe out al
present federal tax n counties.
number, except the income tax on
individuals and corporations, tn,
inheritance tax on estates, the tobac,
60 and liquor taxes and custom
duties as provided under tariff legis'
.latiou.
climates Transportation Tax
Substituting tho sales tax he woulC
do away with the present objection
able transportation taE--passcnger
freight, express and Pullman. III
would repeal the nuisance" tax OF
coda water soft drinks, thcatc
tl1kets. etc. He would remove th'
war excise tax on automobiles
musical Instruments, confcCtiOucr
lies. lrwclry and few other article
now Disseminated against. In othe
words the Smoot sales tax, NOR
properly called a manufacturer
and producers tax would be sub
ftitutod for an present forms %
: fedora taxation except the three o
four above enumerated.
Whore the Tax l. Paid.
For instant the manufactures o
automobiles parts would not pay 2
ttlps tax when the parts were sold
d. 90 am industry which used the parts
300 assembling % complete Hutumo'
bile Tu, manufacturer who as
armblr8 tho car FOR use without
. further manufacture" alone would
nay Inc tax when the sale was made
Thus only ono tax would be paid
there would De no pyramidiny OF
taxes that would send up costs 10
Fhe consumer. The only time that
a manufacture Of auto parts would
nav the sales tax would be whom the
parts were sold for use In making
repairs on old cars
The farmer Of the west would
sell his raw wool the farmer Of the
south would sell his cotton without
waving 4 sales tax, the reason be-
Ing that the wool or cotton is not
used without further process Of
manufacture. The wool or cotton
would be made into yarn and stlil
pas no sales tax. the yarH would
hc made into wool or cotton cloth
and still no tax, unless II rs TO be
used as such But when the coltor