Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-12-28

This, unfo1tuhate impression, he
pointed out, bias been largely removed
by the Development. OF religious insti.
tutions' without hindrance in the
United States.
There has ,been considerable i'm.
provement III business ethics In the
United States @betweep the merchant
| and manufacturer and the customer,
but little improvement between the
employer and employee, Edgar L. Heer-
nance of New Haven told the section
on religion Of the American Sociolog-
ical Society.
The function of the church, he said,
Is to improve the thinking habits Of
the youths who will become the bust.
ness men Of the future and not try
to impose arbitrary ethical standards
on business. The last procedure, he
said, will do little good and will create
a hostility between business and the
church,,
There Is need, he said. for re-
| statement of Christian ethics in the
light of modern business.
Speaks on Rural Life.
c. J. Galpin Of the Department Of
Agriculture explained to the section
on rural sociology the work Of the
Social Science Research Council 4
which is engaged in various problems
of sociological Importance in rural life.
The present difficulties Of agriculture
are due primarily to the failure Of dis
tributing charges to decline when
prices fall, Prof. q. F. Warren of Cor.
nell University told the economic as
sociat ton session. IF all adjusting is
left to Individual action, as has been
thus far and promises to continue to
be-" he continued. adjustment Is GER.
tain to go too far and result In
period when food will be abnormally
high when compared with other items
in the cost Of living"
The steps of this development, he
said, are: First, large numbers Of
farmers lose their lifetime savings;
second, agricultural production Is re-
duced; third, there comes period OF
high cost Of living with prosperity for
a new set of farmers. The first stage
has passed and the second Is in proc
ess, he declared.
"Some day." Prof. Warren said. I'VE
may be wise enough so to legislate
that financial deflation will not occur
and thereby avoid its evil conse.
quences. Having lacked this wisdom.
the chances Of emergency legislation
ever being passed In time to meet the
emergency are very small. Long be-
fore the questions are settled the
farmers will have died or made the
necessary readjustments."
Agriculture Is Overstimulated.
Back to the land. education and
propaganda must be abandoned; too
much land Is being used for agricul-
ture now. G.. s. Wehrwein Of North
western University declared. Agricul-
ture was overstimulated during the
war and was not helped back to nor
malry. ne said. He blamed govern
mental agencies for encouraging ad-
ricultural production and "misdirect.
ing land utilization by putting land
into agricultural use instead of using
1t for forestry or grazing"
A new policy of using less land
for agriculture will bring higher
prices. he predicted. adding that the
test of the sincerity OF those who
want to restore prosperity to agri-
culture will be shown by their will
lingness to pay more for the farmers
product" The taxation system
should be revised and the burden
shifted to the larger units of govern
ment. he said. and tariffs should be
revised to bring prices of industrial
products In line with farm prices.
c. l.. Stewart of the University OF
illinois urged the equalization OF this
country's exportable staples with ref
erence to dutiable goods from abroad.
The hunt for income tax simpli-
fication should take another route
through elimination of capital losses
and gains Roy g. Blakey OF the In
stitute of Economics told the income
tax group OF the Economic Associa-
ton. He urged further study by ex-
pert groups and declared that capt
tai gains and losses are merely spe-
cial kinds or phases OF appreciation
and depreciation. and are logically
included In q calculation OF income