The Birmingham age-herald., 1923-12-30
 Democrats Have Decided To
 Take Burden Of Responsi-
 biIity For Tax Measure On
 Their Own Shoulders
 GARNER WILL LEAD FIGHT, INTRODUCING OWN BILL Opposition To Administration !. Plan Has Already Been
 Voiced In Senate And House Will Follow Same Line
By THOMAS l.. STOKES axad Wire fo The AUe-HcraI

tLeaSe0 "IFt I0 lhG
 WASHINGTON, Dec. 29-The tax storm, brewing behind committee doors for several days, is ready to burst upon the floor of the House when the sessions are resumed the first of the year.
 The democrats have decided to take the burden of responsibility for 8 tax measure upon their shoulders, led by Representative Jack Garner of Texas, ranking member of the House ways and means committee. Not sat- isfied with protesting in committee. and trying to write his own demands in the measure. Garner will introduce his own bill, and fight for 1t on the floor. Garner speaks the democratic opposition .o the administration tax plan which has already been voiced in the Senate by Senator Simmons of North Carolina, ranking member of will handle the tax bill when it gets there. The two have common aims, whether or not there Is an under standing, which Is suspected.
 The administration has laid its cards before the public, giving out the details of the bill submitted by Secretary of the Treasury Mellon. T0ts is the first time that the com msttee has made revenue measure Dasic before it went to the floor. As result of its publication in full, sts committee will now be the tar get for hundreds of letters, espe- ciaiIy from business corporations .whieh are affected.
 Began Way Tn Committee.
 The bill has begun it's tedious way in committed, and the administra- ton was taking it's own time Now Garner has seized the bull by the horns, and is forcing the fight. He realizes the power in the hands of democrats to spike the republican guns before an election. The admin istration had counted much on its tax program to bring votes In the next election. It was with this aim that President Coolidge gave 1t such em- phasis in his message to Congress.
 The democrats speak of Mellon's plan as "untaxing the millionaires." It is on this basis that they will make their fight. They take excep- tion to the sharp reductions in high surtax rates which the administra- tion plan provides.
 So do the progressives, who hold the balance of power In both House and Senate. Their program asks that surtaxes be kept high, and further that the excess profits tax be re- stored, and that its proceeds be used to pay soldier bonus. They also wan to tax stock dividends.
 One Of Gamers Demands.
 This is also one of the principal demands of Garner. The supreme court once declared this tax uncon- stitutional. Garner says he will give 1t another chance. but that If 1t fails, he has another means which he thinks will be allowed by the court
 Garner Is also seizing the admin istration opposition to a bonus as weapon against the republicans. His tax bill, which will provide cuts of S27,000,000 Is drawn with a soldier bonus in mind. Mellon says that both tax reduction and bonus are not possible. Garner, himself, Is opposed to the bonus. but he admits that it will pass. and has drawn tax plan which allows for a soldier bill. If the administration republicans de- eide to withdraw their tax program, he will play a trump card with the one he Is preparing.