Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-11-29

ury to n person and a necessity TO
another. For example a sales tax on
gasoline is a luxury tax to the owner
OF a high priced automobile, but 1t IS
a tax on a necessity to the farmer
with a tractor.
1.-THE third test of tax-paying abil-
ity is that of incomes. Inheritances
are incomes, so that an inheritance tax
is an income tax. The teachers OF
Montana are on a sound and sane eco
nomic ground when they advocate the
income tax as a just, equitable and
democratic method of securing state
aid for public schools
Economy Is Slogan.
Greater economy in the adminstra-
ton of the public schools was the sen
t1ment generally expressed at the
meeting of the school trustees section
of the association, this economy to be
demonstrated in the elimination of
things not absolutely necessary to the
operation of the schools and the con-
filming of activities to the real necessl-
ties. In q paper delivered by Mark
Hunt of White Sulphur Springs. that
member advocated the reduction Of ex-
pe%nditures for road purposes and the
devoting of those funds to school pur-
poses.
The wide range in prices Of supplies.
particularly coal. in the various dis
tricts of the state brought on a gen
eral discussion which resulted in a de-
cision to ask the legislative committee
TO present a resolution under which the
advice and facilities of the state pur-
chasing agents office should be made
available to the various boards Of
school trustees in the matter of pur-
chases for the schools.
George M. Lewis of Manhattan. John
J. Jewell of Hobson and Mrs. w. l..
Ford Of White Sulphur Springs were
appointed a committee to present this
matter before the legislative commit
tee.
Approves Married Teachers.
The retention in the teaching serv--
ice of married women was advocated in
an address before the convention by
Prof. Freeman Daughters of the State
university, speaking TO the subject Of
"Certification of Teachers
In this connection Prof. Daughters
said:
There is no sense in driving women
out of the teaching profession when
they get married. Instead of the rule
barring married women as teachers
their preparation for the profession
and their experience should be capt.
talized. She would be more valuable
than a freshman teacher who would
have to start all over again"
Teachers who have retired before be-
coming sup%erannuated and who have
taken advantage of the teachers retire
ment fund were severely condemned
by the retirement fund committee in its
report, delivered to the convention
Tuesday forenoon. This committee
recommended that a new law be drafted
which would permit annuities paid by
teachers 10 revert to the teacher con
t~ributing them upon retirement or to
permit Of their withdrawal if the teach
err retired from the profession before
reaching the specified period for re
tirement.
LoophoIe Seekers Scored
In speaking of teachers who have
drawn their retirement benefits while
still able-bodied and able minded, the
committee reported:
THE committee believes it would
fail in it's duty if il did not call atten-
ton to another injustice under the pres
ent law. The measure was evidently
designed 10 take care of superannuated
teachers who are incapacitated. But
some have retired as soon as possible
in order to engage in other lucrative
employment or business while drawing
from the retirement fund. 1t is quite
evident 10 anyone with moral discern
ment that any ~abie-bodied and normal
minded teacher who ~retires before
approximation 10 engage in other lu-
~crative work even if a poorly drawn law
does permit it, is committing a moral
wrong against every other teacher who
is compelled to pay into the fund.
Such q person %withdraws all of his own
equity at the end of the first six or
eight months and is thereafter a legal
burden on the fund, which is extracted
by force Of law from others. That such
an abuse is possible for a period of 10.
20 or 30 years after the retirement of
an individual. is enough in itself to CON
denim the present law. But 4he com
mittee wishes to warn the teachers of
Montana that, if the law remains I'M
changed. they have seen only the begin
ming of this abuse"