New Britain herald., 1923-03-24
LAST INCREASE IN
 JUDGES WAS IN 'O9
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 ney general and who, after serving his
 period as judge and being retired from
 the superior court by the age limit,
 was for six years governor of the
 state.
 Changes In Referees Pay
 In this connection it Is interesting to
 note that the judiciary committee is
 recommending bill increasing the
 pay of the state referees from per
 cent of the salary they receive while
 they are judges to 75 per cent of the salary. This does away with one of
 the principal arguments which was advanced in favor of the constitutional amendment defeated in this session,
 raising the age limit at which the
 judges are to be retired from 70 to
 75 years. It was stated in favor of
 that amendment which passed tlie
 house as house resolution two years ago. but which was defeated in both
 bodies as a. joint resolution this ses- sion without being submitted to the people. that the judges who were ap- pointed and who gave up the best years of their life to their work on the bench were not properly treated in being retired at the age of 70 years on half pay, and therefore should be allowed to continue on until they had completed 75 years before retirement.
 In the argument in favor of increas- ing the age limit, such cases as Chief Justice Simeon E. Baldwin, Judge Marcus H. Holcomb and Chief Justice Samuel o. Prentice were cited as in- stances of men whose physical vigor and mental powers were unimpaired at the age of 70 years but under the law were forced to retire from the bench. Natural delicacy prevented the opponents of the measure from citing other cases where this situa- tion did not exist and the republicans lost an opportunity of calling to the attention of the minority party that, except for this rule which the minor ity party claims should be changed, | the democrats would probably not l have had governor of Connecticut l duringsthe years from 1910 until 1914. |
 Who Will Be Appointed?
 There is naturally much specula- tion as to whom the governor will ap- point to succeed Judge Webb and in the two new places created. These appointments do not go by geograph- | ical areas, though the custom in the l past has been to distribute them about l the, state. If this custom is followed, | one of the new judges may come from New Haven county. There is more litigation in New Haven county than in any other county in the state and , Judge Webb, who retires, comes from Hamden in that county and was for many years successful practicing lawyer in the city of New Haven.
 Tax Matters
 Changes in the tax laws are being reported and are leading to some dis cussion. Senator Brooks. held up one f of them in the senate early this week. I but the general changes which will be made are the reports coming in from the finance committee to this effect.
 In the past it has been possible for establishments to spread their losses over period of more than one year and avoid paying tax on net income. Tn the plan adopted by the finance committee, each year will be charged by itself and the net in- come will be taxed. For the years when no profit is made, there will be no tax. For the past several years, the big concerns have kept books, wherein their profits or losses have been easily ascertained, while the small dealers, keeping no books have had to pay a minimum tax. The proposed law in- cludes specifically various establish ments such as barber shops and other omitted from the previous laws, but from whom tax has been collected without any case going to the courts. Now with these places specifically it is not expected that eith- sr on past taxes or future taxes there will be litigation. The general idea of he proposed tax legislation has been 10 clarify the present law, have each year charged by itself and specifically include various establishments which ire to come under the law.
 State Tax "Excmpts'
 Another source of revenue which will come to the state and against which some of the banks have mis- akenly taken an attitude of opposi- ion, is the withdrawal of immunity rom tax of government securities purchased since the war. During the var individuals, banks, insurance and other corpor. lions in l position to do so purchass1 large Of government bonds and other securities. This was done from Ii motives rather than from lny idea to avoid tax payments, the ' securities in many cases carrying with hem government tax exemption and there were state tax ex- ,mptions. The patriotism which was hown then was expected and there 1 s no wish now on the part of the I ax commissioners office or the legis- ta xx-ifh drau inn fu |,