Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1924-06-06
Popular Approval Given Democratic
Tax Reduction Bill.

Popular appraisal Of the new tax reduc-
ton bill has been followed by popular
approval and by general recognition Of
the fact that Democratic leadership in
Congress is to be credited with the sub
stantial relief which this measure promises
to millions of taxpayers. II supplants two
abortive proposals fathered by the Repub-
licans-the Mellon plan. which President
Coolidge sponsored and urged. and the
Longworth proposal, which was forced
Republican compromise to meet partisan
political EFFICIENCY.
This Democratic tax reduction bill was
approved in conference practically as Il
left the House. Its essential provisions
are those Of the Garner Democratic) plan.
The surtax rates and the normal tax rates
II establishes are those adopted at the
instance of Senator Simmons )Dem. N. c.
when il was in process Of passage by the
Senate. 1t carries also a provision for q
horizontal reduction Of rs per cent in the
taxes payable for 1928, 90 that its advan-
taees will be reaped Immediately by scores
Of thousand Of taxpayers.
Senator Simmons has been receiving
congratulations from all parts Of the coun-
try as result Of his constructive work In
the making Of the new bill. His ability as
an economist and as an authority on fiscal
legislation were respected even by the Re-
publican leaders Of the Senate and were
Of great influence In assuring the accept
ance Of his proposals by the conferees.
When certain provisions Of the bill were
dropped In conference. the measure still
remained in substance and in form prac-
tically what il was after Senator Simmons
had shaped il.
II was Senator Simmons who defeated the
Republican attempt in the Sixty-seventh
Congress to anticipate the Mellon plan.
The Republican leaders at that time (l92I)
were resolved drastically to reduce the
higher surtaxes. He successfully opposed
their effort at reduction from IS per cent
to 81 per cent. With the support Of other
Democratic Senators. Mr.. Simmons fought
Tor maximum rate Of So per cent and
ultimately forced the Republican leaders
to fix it at so per cent.
The explanation Of the Republican fail
ufe to enact a tax reduction law they
could call their own Is plain to those who
have watched this legislation in the max
ing. The Republican Administration and
those few Republican leaders whom Presi-
dent Coolidge and Secretary Mellon could
sway sought to give the major benefits Of
tax reduction TO the wealthiest class Of
taxpayers. many Of whom finance and
direct the Republican party. II was to
that end that the nstion-w wide and i'm
mensely costly propaganda for the Mellon
plan was waeed for three or four months.
Bot the Western Republicans 10 the House
and the Senate did not dare risk their
political lives in the endeavor to enact a
tax proposal that was as unpopular as il
was unjust The persistent effort to sell
the Mellon plan to the country as genuine
program Of tax reduction failed to deceive
even the elect among the Republicans in
Congress and only aneered the rank and
file OF taxpayers because its purpose to
discriminate against individuals Of small
income and favor those Of great wealth
soon became too palpable to be mistaken
or doubted.
The propaganda for an inequitable. insin-
cere and tricky plan came to naught the
minute there was an opportunity to com
pare the Mellon scheme with the Demo-
cratic measure that has since been forced
through the Republican Congress.