The Birmingham age-herald., 1924-06-03
Coolidge Enumerates
 FlaWs In Tax Measure

the sake of $12,000,O00 of additional revenue the federal government in its strength should not further handicap the states, already heavily burdened with expenditures which can be met only by taxation. ] believe also it would be advisable to call a conference of the taxing authorities of the state and the treasury, before the next session of the Congress, to give consideration to some comprehensive plan of division of this field of taxation between the various states and the federal government and the elimination of overlapping and un- fair taxes.
 Our institutions guarantee to our citizens sanctity in their private affairs, right giving way only to the needs of government. Under the law as it now exists, the treasury has access to all information useful in determining the liability of the taxpayer. For the needs of revenue. publicity is unnecessary. While the bill purports not to give full publicity this is scarcely true, and it still sacrifices without reason the rights of the taxpayer. In each post office the amount which the citizen contributes to the treasury must be exhibited to the curious and to the taxpayers business rivals.
 Open To Committees
 Committees in Congress have access to returns and other private papers, without any restriction as to their pub 1ication in open meeting or on the floor of Congress. the most certain means of publicity. If taxpayer desires a hear ing before the board of tax appeals he must expose to the public the complete details of his income. To put this price upon the fair determination of tax liability in it's regular administrative course, is entirely unjustifiable. Yet, such is done in the publicity provisions of the board of tax appeals.
 It is not alone in the unwarranted interference with the right of the cit izen to privacy that these provisions are hurtful It is believed that far from increasing revenue. the desire to avoid the qualification of the idle curi- osity of others or the exposure of ones s, personal affairs to ones competitor will result in the concealment of millions of dollars of income which would other wise be reported. This means a change in the fundamental policy of our laws, violative of private rights, and harmful to government revenues.
 Delay Brings Criticism
 Criticism of the income tax and large part of the dissatisfaction with it are the result of delay and uncer- tainty in the final determination of taxpayers liability. Taxes can usually be paid within a short time after the receipt of the income on which the tax is based without serious embarrassment. The payment, however, of large addi- tional tax on income received several years previous and which may have since its receipt either been wiped out by subsequent losses or invested in non- liquid assets may force a taxpayer into bankruptcy and often causes financial sacrifice and hardship. Provision should termination of taxpayers liability and such was the purpose in the suggestion for a board of tax appeals.
 "The provisions of the bill, however, with reference to the board, make it in all it's essentials practically a court of record. The board is to be bound by formal rules of evidence and procedure. In each case a formal record must be prepared and all oral testimony in cases involving more than $10,000 must be reduced to writing and an opinion in addition to the findings of fact and a decision must be written. A taxpayer is entitled to appeal to the board before any assessment can be made.
 Too Much For Board
 ''The reduction ' in the salary of the members of the board from $10,O00, as recommended by the treasury, to $7 ,500, and the reduction of the term of office of the original appointees from the 10 years recommended to years, make it difficult to secure for membership on the board men with training, experi- ence and ability. This board of tax appeals, unable to secure the proper type of men for membership, hampered and burdened with rules of procedure and evidence and forced to prepare a record, finding of fact, and a decision in practically every case, will be unable to handle the business which will come to it. The result will be greater delay in the final settlement of tax cases, and may ultimately result in the complete breakdown of the administrative ma chinery for the collection of taxes.
 'The purpose of a tax bill is to pro- vide the government with revenue, and the primary consideration on tax re- duction is the probable receipts and