davidaulloa/AmericanStories huggingface dataset:
The New York herald., 1922-12-13
State Tax on National Banks Invalid
Court of Appeals Decides Levy Shares Conflicts
With Federal Statute.
Special Dispatch to THE NEw 1onK HERALD
New York Herald Bureau.
Albany, Dec. IL.

Special Dispatch to THE NEw YonK HERALD
New York Herald Bureau
Albany. Dec. IL. I
More than 100000 may have 70
be returned to the national banks of
this State as a result Of the decision
of the Court Of Appeals to-day declaring
invalid the State law taxing national
bank shares. That amount already has
been collected and can be retained only
In case the decision is reversed by the
United States Supreme Court.
1t is expected that the State Tax
Commission, which has been fighting
for the validity of the law. will appeal
to the supreme tribunal.
The action against the law was
started by the Hanover National Bank
OF New York. but 1t is understood all
the national banks in the State have
taken part. In the hope OF saving the
law, the tax commission has been back
ing a bill, now in Congress, to remove
any conflict between the State and Fed
eral laws.
The decision holds that such a con-
flict exists and that therefore the as
sessments made against national bank
shares must be vacated. 1t Is held that
Congress has sole authority for taxing
such shares, and that the State Legis-
lature brought about the conflict with
Federal laws when 1t imposed an income
tax on bank Nividends and retained the
tax on national bank shares but ex-
empted competing capital of private
bankers from taxation. The State, 1t
was held. put a double tax on bank
shares and their dividends, while pri-
vate bankers had to pay tax only on
their incomes. Under the decision the
tax remains only on dividends
Judge Cuthbert w. Pond, who wrote
the opinion, said In part:
"A clear discrimination is made
against resident holders of bank shares,
which are taxed according to their book
values. who are also taxed on their in
come. The shares Of bank stock are
taxed by one method and the dividends
thereon are taxed by another method.
Competing moneyed capital in the hands
OF individuals Is exempt from taxation
according to It's valuation and assessed
according to income only. The pro-
visions of the law are explicit. The
discrimination is unfortunately too plain
to escape recognition.
when it appears on the face of tho
statute that bank shares are taxed at
flat rate and that the owner of
competing moneyed capital. relatively
material in amount. is taxed on in
come only. the court is powerless to
say that equality in taxation has been
secured and injustice prevented.
I'VE are forced to compare two
methods which are wholly unlike
How can equality be- established or
presumed as the necessary result of
the taxing statute? In a very con-
siderable number Of cases the flat
rate must inevitably be the heavier
burden. 1t is fixed and certain. The
income tax is variable and dependent
on income and amount of income.
1T is conceivable that when returns
on such capital are low, the bank stock
would be taxed and the competing
capital would be exempt. In no event
The New York herald., 1922-12-13
The Lord of the Baton.
A Restatement OF the Counts Against
the Orchestra Leaders.

To THE New York HERALD: When
read your editorial articles ! feel as
I do when I listen TO sermon, in that
I must of necessity swallow 1t all. hook.
line and sinker. and make no answer,
and so Il is with your editorial article
The Prima Donna of the Baton"
However. will be rash this time in
saying that you beg the question raised
by me. or intended TO be raised. mas
much as you do not dwell upon the
dstracting gestures OF the Prima Donna
OF the Baton.
That is all object to, when they are
used In the extreme, which is the most
frequent use. We cannot get along
without the leader and do not want to,
but the general comment in the circles.
musical and otherwise, that ] come IN
contact with criticize the leader as
do. The gestures I wrote about arc
universally objected to even though the
leader thinks that way Is the best IN
which ito stamp his personality on the
public"
Amateur critics arc the support of the
orchcstras and their conductors and
are not afraid to suggest changes in
methods where professionals fear to
tread. The prlma donna presents her
face and form TO the poor amateur
critic. and Is grace personincd In her
The New York herald., 1922-12-13
That Fourth Amendment.

Part of the decision written by
Chief Justice TAFT in the bootlegging
case of the United States against
MAoRINI ct al. may jar the memories
of lawyers, campaign orators and
even judges who have talked or writ
ten about the protection afforded by
the famous Fourth Amendment to the
Constitution of the United States.
The Chief Justice remarked in
passing that the first eight amend
ments TO the Constitution OF the
United States apply only to proceed
ings by the Federal Government"
The Fourth Amendment-like the
Fifth, on which the defendants based
their appeal in the case before the
Supreme Courts no more protec-
tion to the citizen against State pro-
ceedings than if it never had been
written.
Some parts of the Federal Bill of
Rights are echoed in the Constitution
of New York State, but the Fourth
Amendment is not one of them. The
Constitution of the United States
declares that 'the right of the people
to be secure in their persons, houses,
rapers and effects against uDreason-
able searches and seizures shall not
be violated, and no warrants shall
issue but upon probable cause, sup
ported by oath or affirmation and
particularly describing the place to
be searched and the persons or things
to be seized" But this, as Chief
Justice TAFT reminds the country,
is a protection against Federal pro-
ceedings only.
In this State Federal prohibition
officer must regard the Constitutional
rights of householder. Indeed, the
Volstead act was carefully framed so
that those rights should not be vio-
lated. But in this State a State
prohibition officer is not hampered
by either the Constitution Of the
United States or that of the State OF
New York in so far as the house,
holders rights are concerned. There
is no counterpart of the Fourth
Amendment in the State Constitution
and therefore the authors of the Null
lan-Gage law were able to write a
statute more drastic than even the
act Of Congress which bears Mr..
yoLsTEAp's name.
II is rather strange that a State
which insisted that its citizens be
protected by the Federal Constitu-
ton against possible Federal oppres-
sion should not have given those cit
liens its own constitutions protec-
ton against possible State oppres-
sion. In New York, it Is true, we
have a code in which is specified the
manner of issuing warrants; but no
code has the solidity of a constitu-
tional Bill of Rights.
The New York herald., 1922-12-13
A Big Gun for the Stork.

AS an example of genuine disarma-
ment Luxembourg shines. The Glib
raltar> Of the North" has no cannon
with which to celebrate a Joyous
event impending in the palace. France
has come to the rescue with one Of
its 75s and has courteously sent a
crew to handle the big gun. Further
more, with what would be efficiency
in German but is perhaps humor in
a Trenchman, the Minister of War
at Paris has sent twice the desired
amount of ammunition in case the
stork should bear a double gift to the
reigning Grand Duchess CHARLoTTE
and her consort, Prince FELIX OF
Bourbon Parma.
SO it is made certain that a pos
sible heir to the duchy will have a
more adequate welcome than a mere
musketry salute by Luxemburg's
army of ESQ men. France is nat
urally glad to oblige, for did not Lux
emburg vote by huge majority sfor
an economic alliance with the re-
public after the Versailles confer
ence had wiped out all Germany's
Official relations with the duchy?
And the Luxemburgers will be CRATE
full to France for the loan of the big
gun, for they love their Grand Ouch
ess and proved their loyalty to her
by voting almost unanimously that
they would rather keep her as a
ruler than become a republic.
Every American father who on the
stork's arrival has hustled around
and borrowed scale will know just
how relieved Prince FELIX must feel
over the loan of the cannon.
The New York herald., 1922-12-13
The Army Goes to Church.

Each officer and enlisted man of
the United States army is credited by
the Chief of Army Chaplains with an
average church attendance OF twelve
times a year. There were $4,000 re-
ligious services held in the army this
year. and the attendance at these
totaled 1,2S4,s34. There was, there
fore, an average attendance of about
100 men at each service.
This is probably a better record
than most American communities can
show. The American soldier ap-
parently goes to church one Sunday
cut OF every four. There is large
segment of the population in every
city that does not set foot in church
except at Easter. and there is an
other large segment that does not set
foot in church at all.
1t must be remembered, in guess
ing at a comparison, that men ex-
clusively determine the size of the
army congregations. In civilian con-
gregations they are outnumbered by
women. Perhaps the American
woman goes to church one Sunday
out Of four. Certainly the American
man does not.
It should be interesting to conf
pare the attitude toward religion Of,
let us say, twenty great military
leaders and Of twenty men of equal
eminence in other kinds Of work. At
guess the soldiers would prove the
more religiously minded.
The New York herald., 1922-12-13

explains the popularity Of American
pork and beans in some parts Of
Europe. No other food exported from
here in cans meets so we'll the needs
of Europeans. who are accustomed to
similar proportions of vegetables and
meat. Foreigners who do not make
meat an important part of their diet
are not guided by considerations Of
health in general. They merely can
rot afford to eat it and are unac-
customed to the standard of living
that prevails here.
1t is this same standard OF living
which prevents the American from
eating anything but the cuts to which
he has been accustomed. II will be in
teresting to find out whether he cares
to know that his requisites OF both
taste and nutrition may be met in a
cheaper grade OF meat. Will he
learn this lesson, or will he prefer
to do with less meat?
The New York herald., 1922-12-13
EVENTS TO-DAY.

Prepared Roofing Association, meeting
Waldorf Astoria. morning and afternoon; !;
dinner. p. NJ.
Toy Manufacturers OF the United states.
meeting, Hotel McAlpin. 10 A. NJ. and .
p. AZ: smoker. s p. NJ.
Jessie Lozier Payne will lecture under tire
auspices OF the New York Diet Kitchen.
Aeollan Hall. "a West Forty-third street,
1o:45 a. NJ.
New York Board OF Trade and Transports
tion. luncheon. ~ Park row, noon.
kawanis Club. luncheon. Hotel McAlpin,
IL 80 p. NJ.
tazaar, Hotel McAlpin, continuing to-mor-
row.
westchester County Chamber of Commerce.
forum and luncheon, Hotel Commodore. noon.
National League OF Professional Baseball
Clubs. meeting. Waldorf-Astoria, 10 A. NJ
National Garment Retailers Association.
luncheon. Waldorf-Astoria. IL 80 r. NJ.
Book and Play. luncheon. Hotel Bntmore.
p. NJ.
:, American Committee for Devastated
France, meeting, Hotel Astor. 10 A. NJ;
agricultural conference. Hotel Pennsylvania.
4'P. NJ.
League for Political Education. Eleanor
Markell Markell on on. National and International
New York Probation and Protective Assc-
citation and the Girls Protective League,
street. $3.50 p. NJ.
IfodIu Ol iIuuCatlOH, utetlnEs Idrh avenue
and Fifty-ninth street, p. NJ.
Meeting TO foarm a ctiywide association OF
teachers, Washington Irving High School,
p. NJ.
VIII Rogers on Newspapers and writing
for Living" at reception to Archbishop
Hayes. Catholic Writers Guild. Hotel Com
modore, s r. NJ.
jean Longuet, French Socialist. WIN speak
on Russia and World Socialism Browns
Vile Labor Lyceum, 2l9 Sackman street and
New Plaza Hall. Havemcyer and Grand
streets. Brooklyn. evening.
Thirteen Club. dinner Little Hungary. o5T
East Houston street. 1:H p. NJ
Yale in China. dinner. Hotel Commodore, Z
p. NJ.
New York Neurological Club meeting.
American Museum of Natural History. s:1a
r. NJ.
Spencer Trask Co.. dinner. Hotel Astor.
+. NJ.
Southern Society. annual dinner. District
Attorney Banton. Gov. Edwin =. Morrow Of
Kentucky. Congressman Ffnis J. Garrett,
Waldorf-Astoria, evening.
New York Credit Mems Association. foruy
meeting. ''The Factored Account" I. Edwin
Goldwasser, 8 r. NJ.
Civic Club. IA West Twelfth street. russia
Through the Shadows" motion picture, 8
p NJ.
Engineering societies--A. I. ". e. A. s.
NJ. T.. A. I. NJ. E.. A. s. g. E.-joint meet
ing. The Elimination of Waste" John r..
Pratt. 20 West Thirty-ninth street. 8 T.. NJ
The New York herald., 1922-12-13
4 California Tea House.

The blue iobeliss by the door
Look UP with pleading eyes;
within upon the polished floor
Tho checkercd sunlight lies.
You pass the hall. a shadowed space
That elbows here and there,
And 10. a little garden place
Engirt by baln,N air!
Here there are cory cloistrsl hooks
Ger which the roses twine.
And there arc paths with curves ant
crooks
Where quccnly dahliss shine.
Here there arc wicker tables placed.
And snowy napery.
And viands savored to your taste
And oh. such fragrant tea
Here cloud and cold you may forget
Beneath cloudless sky,
And f'ing laugh at every fret,
And let the noon go BY
CLrroS SCOTLAND.
The New York herald., 1922-12-13
Sidewalk Obstructors.
They UnlawfulIy Impede Progress
OF Pedestrians.

To THE NEW York HERALD: In a
store window on Fulton street between
West Broadway and Church street is
lawful for drivers TO back up over
this sidewalk
Notwithstanding this sign thus promi-
nently displayed. there are drivers OF
heavy trucks who deliberately dlsre-
gard this warning and back their trucks
over the walk right up TO the building,
leave them standing there while loading
or unloading. thereby compelling pedes-
trians to walk out into the middle of
traffic on Fulton street at that point,
pedestrians lives are endangered by
this fragrant disregard of the law by
drivers Of trucks.
The police should see to It that these
lawbreakers do not violate the law
with impunity.
On Dey street between West and
Greenwich streets cxpressmen clutter
up the sidewalk with all kinds OF pack
inconvenience to pedestrians. Perhaps
these expressmen have a special dis
pensation from the city authorities to
use the sidewalks for their business. II
not. this nuisance should be stopped.
No doubt there are other sections OF
the city where truck drivers and cx-
pressmen show as little regard for the
rights OF pedestrians. VIII the au-
thorities act to curb them?
PEDESTRIAN.
wEEHAwKEH, n. j., December IL.
The New York herald., 1922-12-13

the public and serving II. A man
who thought and tried and toiled
the way JoHN WANAMAKER did could
we'll trust in Con.
WANAMAKER was a trustful, conf
dent man. He trusted himself, his
helpers and his public. What was
more important to his material sue
cess, he had an implicit confidence
in the United States. Somebody
wrote of him that he was never
known to be angry. 1t Is equally true
that he was never known, even when
panic stood at Americas door, to lose
that magnificent optimism which
helped him to do big things.
This, he believed, was a great
country and the man who put his
faith and his money in it would not
be disappointed. He had come up
from poverty: had increased his saw
ings Of a few hundred dollars to as
many millions, and this was all be-
cause he had seen things as they
were and as they must 60 on to be.
1t was well rounded life, as we'll
as long one, that JOHN WANAMAKER
lived. His public service as Post
master-General. his philanthropy, his
religious activities, all add to the
splendid picture Of the man. But in
the broad American scene he will be
remembered with STEWART as a man
who found that business on a grand
scale is a far more interesting and
more human thing than the mere ac-
QUESTION of dollars.
The New York herald., 1922-12-13
Less Meat Eaten Here.

II will probably surprise most per-
sons TO learn from official statistics
that in the United States, which has
siways been accounted one of the
great meat eating nations OF the
world. the consumption OF meat has
decreased 25 per cent. in the last
year.
Since high prices are held respon-
sible for the decreased consumption
the usual means OF correcting the
economic evil OF the situation will
he adopted. There will be a deter
mined effort to persuade consumers
that the less expensive cuts are just
as nutritious and often as palatable
as the expensive parts to which they
have been accustomed.
In spite OF this decrease in con-
sumption OF meat the United States
Is still a land OF meat eaters and
consumes more meat per capita than
any other civilized nation. The teach
ings OF vegetarianism have done lit
tie to change this habit. The self
restraint of foreigners, who are fire.
quently praised for confining them
selves to diet OF vegetables, is dis
cussed in recent bulletin OF the
Department OF Commerce. which
says that Europeans of certain
class are compelled to omit meat
from their dietary because IL is too
costly. Protein is supplied by a
small piece Of meat used for flavorlng
or by cheese. A thick soup is the
main dish of many Europeans be-
,ause it is the least expensive form
in which a small amount Of meat
or cheese may be utilized.
This popularity OF European diet
The New York herald., 1922-12-13
Floating Carpenters.
They Might Be Used to Build Dwell.
ings In New York City.

To THE New YORK HERALD: In my
opinion the housing situation in New
York city can be remedied by using the
thousands Of carpenters known as float
ers that come to New York every fall.
Two Western manufacturers came to
New York after the armistice was signed
and shipped thousands OF these men to
Flint. Michigan. and built model town
OF nearly $50 detached frame houses
and frame bungalows. Lumber was al
most three times the price then it is
now.
There are no radical labor agitators
among these men. They are hard work.
ers, but are improvident in money mat
ters3 Very few OF these men have
union cards. EDWIN q. WILSON.
NEW YORK, December 12.
The New York herald., 1922-12-13
Bankruptcy Law Reform.
Specific Recommendations for Modi.
ficatiOn Of Present Practices.

| To THE NEW YORK HERALD. fou
recently printed a very clear and well
written letter on the subject OF bank
ruptcy law reform, and the writer
thereof has stated many OF the abuses
as well as it is possible for any one
to do.
| fear, however, that he has over
looked one of the most glaring abuses.
This is the fact that In many instances
| the trustees attorney does work that
the trustee should do. and many times
the trustee receives the full fees he Is
entitled to under the law, and In addi-
ton his attorney receives payment for
the work done by him.
| The reforms. however, should be much
| more drastic than those suggested by
Mr.. Wollman--at least four radical
changes should be made.
First, In no case should the fees or
the pctitioning creditors attorney be
allowed as a charge against the estate.
II creditors are convinced that to pro-
tect their own interests 1t is necessary
to place a business firm in the bank
ruptcy courts. they should pay the fees
for preparing the petition.
Second. the present system of receiv-
ers should be entirely abolished. The
referees are appointed for a period to
represent the court in matters legal.
and there should be similar appoint
ments made for a period OF years OF
individuals or firms who can act as
liquidators. There are many Arms OF
chartered public accountants who would
be ideally equipped to take charge of
bankrupt's estate and carry on the
business until the proper statements of
assets and liabilities can be submitted
to the courts.
Third. the present system OF elccting
trustees should be abolished In many
instances all that is required is sale
Of the assets. This Is done by auc-
tioneers and does not need the services
Of trustee. II it be necessary to con-
tinue the business. then the. referee and
the liquidator should join in presenting
to the court the names Of several prop
crly qualified persons who can carry on
the business until such time as the as
sets can be disposed Of and the pro-
ceeds distributed. An opportunity should
be given to creditors to show valid OBJ
JeCllOIl u Uic peTSOHS WlloSc HdNicS al Y
submitted, but unless In the opinion OF
the court these objections are valid, the
selection of the trustee should remain
with the referee and the liquidator.
Fourth, the present system of provid-
ing attorneys for the trustee should be
abolished. In many instances all the
work Is done by the attorneys. and In
some cases cred!' ors who attended meet
ings regularly for months never saw the
trustee. II any specific legal action is
required proper application should be
made to the referee, who should then
designate the attorney to perform these
specific duties. In many instances there
Is absolutely no need Of general coun-
sci for the trustee.
Many years experience with the bank
ruptcy law has convinced me that radi-
cal changes as outlined will produce
much larger dividends. On the other
hand. in it's present state the law is
Intellectual. the proceeds to creditors
meager and the expenses manifold and
exorbitant TREASURER.
New YORK, December IL.
The New York herald., 1922-12-13
Responsibility for Fire.
individual Liability for Damages
Resulting From Carelessness.

From Safeguarding America Apoinst Fire.
The justice of pcnalizing individual
carelessness, when 1t results in fire
damage to the property OF others, is
effectively argued in the following brief
bulletin, issued by the Industrial Com
mission OF wisconsin:
A crook robs national bank of ST.
100000. The entire police powers Of the
State and nation are put to work to
apprehend him.
A man deliberately sets fire to a grain
elevator in which s1.oO0,000 worth of
grain is stored. Some fire marshal's
deputy. alone and unaided. investigates
this fire In the hope of discovering suf-
ficient evidence to bring the guilty man
to trial, perhaps before a jury preju-
diced against circumstantial evidence.
A mans sheer careIessness causes a
fire which destroys $1,000. 900 worth Of
his neighbor's property. Nothing is done
to punish this man: actually a certain
amount Of misplaced sympathy is wasted
on him because Of his own loss.
Why this widely different public atti-
tude in these three cases?.
The robber can be trusted to put the
stolen money into circulation and. from
the economic standpoint. the country as
a whole will have lost nothing.
In the other two cases $1,000. 900
worth of wealth is destroyed and the
country is just that much poorer. The
people. not insurance companies, viii
pay for this loss in larger insurance
premiums and higher costs of every
thing. IL the fire marshal's deputy is
fortunate enough to prove guilt be
yond a reasonable doubt" the man is
punished; but nothing is done to the
man in the third case: although the
effect in the last two cases on the COM
munity and country is the same.
1t Is right that the robber and the in
cendiary should be punished; It is wrong
that the man whose absolute careless
ness has caused a like injury should 60
unpunished. Under the Code Napoleon
such man must reimburse his neigh
bors for their loss and he insures for
such contingency.
The farmer Is held liable for damage
II he builds fire and permits IL to
spread to his neighbours land railroad
companies have been held liable for
damage done BY fire spreading from
their rights Of way. Why not extend
this liability 10 the man with a base
ment full of rubbish. a defective Chin
ney or other known fire hazard. which
results In fire and injury 10 his neigh
bors? Why not compel him TO reim-
burse the city for the expense of put-
ting out the fre caused by his care
lessness? Pennsylvania has such law.
A number Of cities provide this penalty
by ordinance.
Tho large majority OF fires are due
to carelcssness and there L. no more
effective way TO cure such carelcssness
than through the pocketbook.
The New York herald., 1922-12-13

DR.. EDWIN e. SLossoN. speaking at
the convention OF the American Chemi-
cal Society at Pittsburgh. said the
chemist had become the greatest coiner
of words In the world. but he did not
say how much more he had done than
the motion picture industry which
has given TO the language such price
less specimens as register "picturi-
zation," "scenarist" and others just as
shocking TO educated cars.