Evening star. [volume] (Washington, D.C.) 1854-1972, 1926-02-25
LEGISLATIVE MARK
SET ON TAX BILL
Both House and Senate Show
Speed Due to Pressure
From Outside.
BY DAVID LAWRENCE.

The new tax law establishes rec
ord in major legislation. 1t shows
what Congress can do when q definite
objective and date Is fixed. While
there was criticism from the minority,
the measure satisfies an overwhelm-
ing number of both Democrats and
Republicans.
Spurred on by desire to give the
taxpayer at least two weeks in which
TO make out his income tax return
before the March Is payment, the
House OF Representatives disposed Of
the tax bill after brief but fairly COM
prehensive hearings in committee, and
after the usual time for debate under
the rules. The Senate had more time
and consequently ironed out certain
imperfection in the House bill. The
Senate committee worked night and
day and brought in a report in ample
time for debate. Cloture was talked
about but not enforced. The pressure
from outside the Senate was sufficient.
And then the conference committee
tackled its job with the same under
standing of the necessity for expedi-
uouS action.
Work Done by Treasury.
1t was a job quickly done, but not
too hastily. The truth is the Treasury
Department had been working on the
new tax proposal for many months be-
fore Congress assembled. When the
House ways and means committee met
in advance of the December opening OF
Congress the Treasury had formulat
ed proposals which made 1t easier to
frame a bill.
The whole thing is evidence of the
kind of cooperation between the ex-
ecutive and legislative branches Of
government which is possible but rare
ly happens. This is partly because
politics creeps in so often and causes
delays, but it is mostly because Con-
gress has for generations taken it's
time in the legislative process. 1t
doesn't like fixed goals and only in the
closing days of session is the speed
of the House and Senate changed.
Will Take Its Time.
From now on Congress will take
its time. No other legislation is press
Ing except. of course. appropriation
DIS, and as long as these are out of
the way before the beginning of the
next fiscal year on July /, there is
no serious harm done. The exec
utlVe bureaus and departments. how
ever, wish to make plans ahead and
are constantly pressing for action on
their respective measures. Congress
has disposed of many appropriation
bills already.
The next and most important step
In connection with the appropriation
bills is to keep them not only within
the limits set by the Budget Bureau
but to cut them down still further.
President Coolidge has made it
clear to congressional leaders that
they have given a tax reduction of
1891 900, 900, as compared with $780,
100000, which was tell allowance
made by the Treasury experts. In
some way S51,00O,O00 must be cut
off the appropriations in order to
take care of this difference Mr..
Coolidge may not succeed in getting
It all out of the appropriation bills,
but if he gets only a part of it he
will have done two things, namely,
cut down the risk of a deficit in the
next year and also prevent Congress
from exceeding the budget The drive
TO cut down is really a preventative
measure. For if Congress can by one
stroke cut the tax receipts too much
so also can Congress increase the eX-
penditureS beyond the amount of the
budget on which the tax bill is based.
Last year Congress did not even
equal the budget, cutting it by about
100000. The same may be done
this time.
Copyright. 1921