The Birmingham age-herald., 1921-12-04


 tax to the value of the hide; the hide dealer sells it to the tanner and adds the tax; the tanner makes 1t into leatSer and sells to the leather broker. adding the tax; the broker sells 1t to the manufacturer; he makes into shoes and sells to the wholesaler; the wholesaler sells the shoes to the jobber; the jobber to the retailer. At each sale the tax is added and passed on" The retailer sells the shoes to the man who puts them on his feet. Every time this hide changes hands profit Is added and tax is added; the tax increases with the value, and the profit is fixed on the amount of the tax as well as the cost of the article. Hence the tax is compounded.
 The man who wears the shoes is called the intimate consumer" He is really the ultimate "goa~ who pays 1t all.
 Lines Are Drawn
 So the lines are already drawn for the elections next year The demo- cratic party has consistent and impresnable record favoring a just distribution of the tax burden. The republican party is inextricably in volved in the mighty attempt of spe- cial privilege to escape taxation.
 In this issue democracy will win the elections next fall. The repub- lican party rode into power last year on platform made up of equal parts of islander and promises. Wilson and democracy wore damned from every stump; and borrowing an idea from Tittlebat Titmouse in his famous race for seat in the British Parliament, the republican organization prom ised everybody everything"
 Among the multitude of promises two stood out eminentiy conspicuous. They promised new tariff bill to take the place of the Underwood tar iff and they promised to revise and reduce internal taxes. They have done neither, although to do these two things Congress was convened in extraordinary session on April [. Nothing could have equaled the dog matic assurance, the colossal ego tism of that 301 majority as 1t as- sembled in April. They exuded cock sureness, and dlsported themselves with 8 confident air that plainly said. We are the people and wisdom will die with us."
 The ides Of November find this high-blown pride very crestfailen. They have miserably failed to live up to ther program which so might fly thundered in the index. As to the tariff. the House. under whip and spur did pass tariff monstrosity and sent 1t to the Senate-where if has peacefully slumbered since Au- gust. They have put a new tax law on the books but it is so evil that even now, when the ink of the Presi- dents signature Is not yet dry, 1t Is repudiated by responsible republican 1a1 Iar rzIsf fr< fa vsrt. ho,l ,l the bill in charge in the Senate char acterizes 1t as mere makeshift that will serve only temporarily. Senator Shoot, another one of the republi can high priests, made a speech against it, but voted for 1t because he thought it little better than the present law. Senator Calder said 1t was q disappointment to everybody; while Senators LaFollette, Norris and Moses openly denounced 1t and voted against 1t. The little merit it has was injected into it by democratic amendments.
 While the republican leadership is faced with internal revolt and Is striving to allay the rising tide of condemnation by making promises as to what they are going to do next year." the democrats are united, mil itant and eager for the next cam paign.
 The delay in fulfilling campaign pledges Is inexcusable, and republi- can failure again demonstrates the impossibility of serving two masters. The men who put up the enormous campaign fund for the republicans last year are dissatisfied because they have not been given as much as they want; the people are dissatisfied because they have been given noth- ing at all
 The situation was recently summed up by a republican newspaper in s satirical review of the accomplish ments" of the present Congress in the following scathing words:
 The Boston Herald says: "On the completion of the tax bill We shall as people accept tax burdens un- precedented under any sultan or ezar."
 Next year, when republican sena- tors and congressman are up for re- election the air will again resound with promises. IL remains to be seen whether promised performances of 1929 will be accepted as satisfac- tory answer for failure to perform in 1921.
 The outlook is decidedly democrat ic. and we are possessed of sufficient fortitude to bear republican misfor- tune.