The Birmingham age-herald., 1923-12-30
NOW COMES TAX REDUCTION

NOW COMES TAX REDUCTION
 The sweetest music in the public ear ;s +sx reduction, with variations. 1t matters not if one's own estate IS 10 affected in only negligible degree by any proposed reduction ones Joy IS unlimited. Perhaps no equal measure of pleasure was ever bought for so small a sum. A politician coming amongst his cons sifuents with scroll whereon is writtcn program or tax reduction is forgiven all hls past errors. no matter how great they may have been, and welcomed to the very bosom of his people as a dellverer' The people will endure high rates on all their utility services, high prlces for their necessities, the heavy inyls1- ble tax imposed by the tariff and other m asures, ard will make smait murr11lr, but tho tax they pay into the nublic treasury, very small as 1t IS comnared with all these other taxes, is the object of continual complaint. Therefore, congress, nos seeking to alter human nature, but rather to profit by 1t, will amend our federal taxes.
 Not that these taxes do not need amending. They do-desperately- not so much because they are high as because they are replete with inequall- ties. For example, while the majority find no escape from payment, there are many who find themselves in posi- ton to slip through the loop-holes in the statutes and thus avoid great nortion of their tax obligation. It IS proposed to stop these leaks. Then there are certain securities which are by law exempt from taxation, and these securities are a boon to those pos sessed of capital. Leaders in tax re- form declare that such exemptions shall be henceforth discontinued, result that would tend still further to. eoualize taxation. Doubtless there are many other ways in which legltl- mate sources of public revenue es- cape the collector. A remedy of the condition would bring in more money to the public coffers and afford a wider margin for proposed tax reduc- tions. -.5.,....a..
 There is at present treasury su"- plus which is variously estimated for the present fiscal year at from three to five hundred millions. This sur plus may be disposed of in several ways. There may be tax reduction sufficiently sweeping to wipe 1t out, which is the plan proposed by MT. Mellon. The surplus could be applied to a more rapid reduction of our na- tional indebtedness, which some are courageous enough to suggest. The tax reduction may be graduated so as to absorb most of the surplus, but leaving enough for specific purposes not now taken care of, as, for ex- ample, the soldiers bonus. Even with the reductions proposed by MT. Mellon, it is conceivable that proper measures to collect revenue that has hitherto escaped would still leave a sufficient surplus to pay the bonus. If so, there would be some poetic justice in mak. ing those who have evaded taxes pay the bonus. Undoubtedly they are the boys on whom such a burden would fall most appropriately. Anyhow, 1t is plan worth consideration.
 Be the outcome as it may, congress nI apooYJ ment of the tax statutes IS on the calendar for early consideration. It is for both parties to sink their parti- san differences, in order that they may settle in the public interest a ques- tion of nationwide concern. The pro- gram proposed by Republicans has its weaknesses. The Democrats can per form a signal public service by offer ing amendments sincerely calculated to strengthen the act and make it of widest public benefit. It should be remembered also that sometimes it is more of public benefit to make wise provision for public necessities than to save few dollars for taxpayers, for such a saving would be offset in the long run by any injury it would entail upon the general welfare. Congress has a serious task before it, and it is hoped that for once the becloning po- litical mirage will be ignored in the more vital concern for the gove1n- ment.
 GASOLINE COMES BACK