Every evening, Wilmington daily commercial., 1921-03-25
SCHOOL REVENUE BILL
STILL HANGING FIRE
IN HOUSE At DOVER
Final Action on the Measure,
After Third Reading. Deferred
Until Afternoon.
BILL WAS FULLY DISCUSSED

EfNn correspondence ~ iFN'ht '@'~''
state Hniis" Dover, March -.
\nrr third reading. the House of Rep
r,sertativr~ Yesterday afternoon. deferred
n.,,l , ,'elock tins afternoon further ac-'
t,,n an The House hlll providing rencnuc
f,r .rbnnl purposes. which was drafted by
attorneys Richard u kcnncy and Charles
/ Curlcv and introduced yesterday
morning hN unanimous consent
Mr. Curlcv. who was invited to the
Unu., floor dcScrlhcd the tax features oi
tho state school h'll passed by the senate
Monday and contraStcd them with inc
House school Tax hill
R.for, starting ON his analysis ot the
twomll, Mr. CurleN suggested that Vorilng
49, the House hlll hc deferred until today,
i, that REPRESENTATIVES might have op-
,,rtunity meanwhile 10 iutrllgcntly. dis
cu,s Il both Ia and cut OF the hall OF
Representatives
NIr CurleN remarked that he IS not an
expert on school or tax measures lilS
work was 10 ascertain desires, ana nc hld
put them IN the host form nc could
Ills attention had been called to two
errors ~ the House bill winch would TIC
corrrctd by amendments
The Scnateind House bills are dent cal
n some provisions and differ in other re-
NIMNNN. WI ulN y 7Asi'''a- -
income TAX PROVISIONS of tho two bulls are
alike. with practically the same utduc-
tlons and exemptions
The senate bll provides two forms OF
taxation, either of which could hC elected
hv cnrporatIOns, onc on net income alter
propcr deductions and the other on To-
caly invested capital, Mr.. Curlcv cx-
rlaincd The House dill differs essentially
Ia that the alternate choice OF tho form of
of taxation Is taken away and corporations
would hc taxed only on their locally IN
vested capital iltCrnatC choice was
omitted from the House blll because in
COME varies and Invested capital IS moro
or less hxrd Mr. Curlcy cited recent
decreases IN corporation income and sad
business conditions might not improve
soon. Tho Senate hill would tax only
domestic corporations while the House
hill would tax both domestic corporations
and foreign corporations dong business
In Delaware.
Commenting on the question Of the
evpodicnc, 81 taxing fore lgn corporations
~ well IS domestic corporations having
locally invested capital. Mr. Curlcy re-
fcrred T. rctaliatory legislation l'y other
state Hc admitted this i "a large question.
but held that the provisions m the House
hll taNlng such corporations. with thc
arrompau, ING provisions 20 ward oil
rstahator, legislation 10y other states, i
rr .fcrahlc q, cNeWpting foreign corpora
d ms from taNc> thereby running the
CHARGE - having Delaware corporations
with loral, invested capital producing
charter Ia other states u escape taxa
tpr Another vaN through dI~cTm-
.tat u, tas r:tc. had been suggested and
ba- gret'mcrt Nr Curlcl stated. but he
thought Il, provisions Inserted III the
House hu' better way
NralN1rg other points oi difference
l,,t,.e. the >cratc and House bills. Mr.
Curl,v Hsd I dear that Ac SIMPLY gave
et- best iIgmert without questioning
tr ~ dIc - such provisions IN
tie >ct tH
E1I vrI oN~ PROM IHI TAN.
Thr Hal-r adopted 5r amendment
propu-, ~ Rcpr-ertattyc Kramer.
.Nru ut.rg from tIr personal income tax
the smulrt- paid injured empiovc> or
Z. drpcudcpt- 81 decreased cmploycs under
tlo terms of the Delaware Norlmen
nuuet atIor l.v of l9l-. also i'm amcrd-
uelt offered IS RrI ~c~entative GRAY.
pro, piu. tlai taxable invested capital
sial i. DETERMINED a- ~ Dce-n h"r y of
oach - u,lar Ncar tle hr,t taxable lcal
uudet ts .at htiue tn year 1927
~ elot.o st 3oto4 with Representative
Buckirgham McggiEspu. Miller and
Wa-r,uptln dissenting the House dc
ferrcd iufhrf action uuril ta'~ afternoon.
Representative Buckingham objected
D. 4 -'1ltbul being made o! the school
iaW~
Representative rank Hall Davis sar-
ca.tIcai., remarked that lie could vote
a, irtalhgc. tiH then a- later
Representative Lord rldiculed asking
Representatives b. sift school Tax bill
uhcr onlx hvc copies had been prepared
and th, Legislators did rot nave "A copy
am WlI'rg tu ~tav hero two weeks
lpngc- speaker pa-kcl shouted
i am not Willug /" stay Represents
tye l.orI rctprtcd
The HOUSE next pm on third reading
tho House school administrative hlll
vhlel uu, drafted IS Attorney : kenney
and Curlcv and presented a, q substitute
fur the House bIll Tepralirg the present
stat >ch0o laws
After saving tho Institute. i cnartrd. !
would brcome effective July ] 1921
Nf Curlcy cNplaI.cd ~ luI.damertal> /
and told hov il differs from the state /
biIl q fcsted ., tile House last week lie
.aid there are tWu p-Imc differences The !
.ri..tt.d pili pfo, ided fnI a state Board
tt iu atlDu consisting = 90 LNr members. /
,u, 81 be appointed ~ The governor and /
four - o. elected aall, the pending bill /
nro, IT, for four m, micr- al T. BE- ap-
puutcd D, tic ~. rot more than
tNof, 3, 81 the -a,ur political patty The
neu.bcr- would IL, elected tor term Of
fi., cer- and tlrI condensation would /
= s. fnr ,..ci u,.f .ro a't .udcd instead
~ $40 .. ~prrlhpd b fhc defeated Till /.
mo pendry bIl voud abolish county. /
pccri school district and schooI at
t.ndaucc district ~ IT. recognizing only /
ths state Board 81 Educaf .on ard special /
school district, and school attendance /.
dlstrlct- hereafter would bc called school /
disturt- The real c>t,t tax for school |
purpose, would bo - c.nt- on each 500 |
~ assessment
Alter thc Substitutes adoption the |
Hou-r deferred 4nt.l thi, afternoon action |
on the hill q. substituted