Evening star., 1923-09-26
REDUCE us. BOARDS
SAVE TAXES, |SPLEA
Former Gov. LoWden Asks
Stricter Department Rule
for Economy Sake.
By the Associated Press.

By the Associated Press.
WHITE SULPHUR SPRINGS, w.
Va, September 26.-Centralizatfon
of all executive functions of the fed
erai government within designated
departments was advocated by for
mer Gov. Lowden of Illinois. speak
ing here today before the National
Tax Association, as a means OF less
ening the tax burden and OF elimi-
mating "the deadly inertia" of boards
and commissions.
Mr.. Lowden deprecated the growth
of boards and commissions, declaring
that they worked to bring about un-
necessary expenditures and enabled
officials sitting upon them to evade
responsibility for their acts. He re-
cited the steps taken by Illinois dur
ing his administration as governor
to centrRiize all executive. functions
in departments, and recommended the
same course for the federal govern
ment.
Sees Red Tape Growth.
1T is said that there are ten de-
partments of government at Wash
ington," he asserted. I'm fact. there
are many times ten independent and
practically unrelated agencies of gov
ernment there. No department under
these circumstances can avoid be-
coming rigid and law bound. and red
tape necessarily becomes the rule.
If. instead, the department heads were
authorized to prescribe the duties of
subordinates, the red tape would
largely disappear ard the responsible
head would have power commensurate
with his responsibility. Instead of
an inert mass you would have
living organism with an actual
head. y
In the last few years all pretense
of keeping up the departmental form
of organization of the federal gov
ed among the ten departments. has
been abandoned. There are now
something more than forty independ-
ent establishments of government
within no department of government
and answerable directly to the Presi-
dent.
''It is obvious that the President can
have no knowledge Of, much less ex-
erctse supervision over, these in
dependent agencies of government.
pertaining to administration, which
does not come directly under some
cabinet Official. The President. with
his multifarious duties, cannot be
safely depended upon to properly
direct any administrative activity un-
less the initiative comes from the head
or department.
Hits Cemnaisszens,
The growth in the lack of law
enforcement was attributed by Mr.
Lowden as partly the result, Of an
increase in the commission form Of
government.
There are some who have assumed
that large responsibility could be
more safely deposited in a body of
men than in a single man. he said.
Experience has not justified this
Where the responsibility Is upon the
individual, he cannot shfrk It. Where
1t is placed in a body of men. the in
dfvidual can find shelter behind that
body when called to account for the
manner In which he has exercised
his power. Good and efFi-
ctent public service makes Il manda-
tory that responsibility be. fixed defi-
nitely. Responsibility can be def
nitely placed only If II be reposed in
an individual"
One OF the most hotly contested
questions before the annual confer
ence of the Tax Association came to
the fore today. with the address Of
J. Vaughan Gary, counsel for the
taxation of banks.
Mr.. Gary's discussion Of the ques-
tion was based on a first-hand knowl-
edge of the federal court case of the
Merchants National Bank, decided
about a year ago in Richmond, Va,
under which several states have been
faced with the necessity of returning
to national banks large sums COL
lected under income taxes.
Discussion of the matter in con-
nection with the address was but a
prelude TO a fight to be waged be-
fore the resolutions committee on
a resolution introduced by Samuel
Lord, chairman OF the Minnesota tax
commission. which would declare the
sentiment Of the conference to be
that Congress should pass an act
along the lines OF the kellogg bill.
defeated at the last session. to rem
edy the situation brought about by
the Richmond decision.
With Commissioner Lord heading
the group that believes a change Ia
the statutes is necessary, e. r. Toll
loway OF the District of Columbia.
and L. c. Sax, former member of the
New York tax commission, stand out
as leaders of the opposing group.