The Birmingham age-herald., 1921-11-23
SENATE ID TAKE FINAL VOTE ON
 TAX BILL TODAY
Pemose Admits Bill Is But a y,Makeshift-Bill Attacked by Senator
 Simmons

Washington, November 22.-The final vote on the tax revision bill will be taken by the Senate at not later than 5 p. m. tomorrow, under unanimous consent agreement en- tered into today after the measure had been under debate for several hours. Immediately upon it's pas sage, the bill will be sent to the President. The only important sec ton of the bill which will be put into force on becoming law is that re- lating to the income tax, the other tax changes going into effect next January l. The present surtax rates will be continued for this calendar year, the reductions agreed upon by the House and Senate going into ef- feet the next calendar year and be- ing reflected by actual payments to be made by the taxpayers in 1923.
 In laying the conference report be- fore the Senate today, Chairman Fenrose of tine Senate managers in a formal statement described the bill as d temporary makeshift."
 The Dill" Senator Penrose said docs not sblace the tax system on d stable or scientific basis. But it is better than the law which it will su- pcrsede because of the reduction of he tax burden.
 Temporary Measure
 As has been said, it is a tempo rary measure. But nothing better than a temporary makeshift will be possible until the people of this coun- try give to the question of federal taxation an amount and kind Of study which it has not yet received, until-in particular-the people be- come convinced of the sincerity and truth of the contention that the pro- posal to reduce excessive tax rates is not designed to relieve the rich and the profiteer, but to avert the break down of the income tax, unshahable business and increase the tax reve- z-nue."
 Debate on the measure was opened by Senator Simmons of North Caro- Ina, ranking democratic manager, on the part of the Senate, who re- viewed m some detail the changes made in conference. He declared that when the conferees got through with the bill even some of the most prominent of the republican man agers could not 'conceal their dis gust with the. measure.
 Bill Slaughtered le
 The North Carolina senator said that three or four of the compromise amendments brought forward by the Senate agricultural bloc were slaughtered in conference, but that some of them retained, notably the increased surtax rate, the capital stock provision and the repeal of the $2.000 exemption for corporations ex- cept in the case of those having net incomes of S25000 or less. The sur tax rate would have been cut. he asserted, If it had not been for the wise action of the House in refusing to truth their conferees."
 Attacking the majority Senate man. agers, Senator Simmons said they had made an "unjustifiable surren- der" on the corporation income tax and had given up in glee" the 15 per cent rate in favor of the 12% per cent rate.
 Under the bill as it now stands. the eeL..aor continued. the corporations will pay about one half what they pay under the present law and less than one-half of the amount that in dividual taxpayers will be called upon to pay when the new bill be. comes law.