Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-07-01
Should L. S. Advise Business?


a part, he had been a champion Of the
policy of advising business in advance
rather than holding back with view
to Furnishing it afterward. He had
urged revision of the essential ideas
of the Clayton antitrust act along this
very line.
He solicited and obtained the CO.
operation OF econC .nists, lawyers, &C
countants. engineers ard business men.
and undertook to answer both actual
and hypothetical questions with regard
to the application OF the law. He
created school within the Bureau Of
Internal Revenue for training the
thousands of new employees At one
time about 1000 persons were enrolled
under some 80 persons of technical ex-
pertness. From this tax university
the increasing demands of the depart
ment were being met and many of its
graduates" we're being sent out to
various points to cooperate "gratui-
tously" with the taxpayer In apply
ing the law in the preparation OF re-
turns He established and maintained
a separate division for aiding bust
ness men with information and advice
on specific and general problems and
carried outs broad program of pub
licity to educate and induce the Coop
Grafton of taxpayers.
Mr.. Ropers Attitude.
Mr.. Roper has conceded many times
that he was not required by law to assist
taxpayers In this manner He has al
ways taken considerable pride In what
was done, and believes that not only was
there considerable appreciation of the
service rendered, but that a better feel.
Ing toward the Government was in
spired
When the commissioner was ap.
preached to fix the Ford valuation, HI
was told that the two warning group:
of Ford stock owners could not longer
be kept together: that the largest auto
mobile manufacturing unit in the wor!c
was about to be crippled, If not de.
stroyed. and the only way to save it wa.
to encourages one group to purchase the
interests of the other
This. however, could not be done un.
less the value. of the stock for tax pur.
poses could be fixed and thus give some
idea as to how much would have to BIZ
paid to the Government in taxes. MIR
Roper saw that by encouraging thi;
transaction he would save the goose that
was annually laying golden egg for the
Government and, In addition. secure I'M
mediately for the Government a large
amount of tax through the transaction
This amount he knew would assist ma
terially In meeting the urgent need fol
the sinews of war.
A wide range of discussion among
Senators and members of the House as
to the ACCESSIBILITY of legislation has fol-
lowed this decision 1t is pointed out
for example that great many public
servants are almost constantly perform
ing acts outside the direct authorize
ton of the law with respect to thei,
Offices.
Gratuitous Activities.
The activities of Ambassadors and
Ministers In various countries visited by
Lindbergh when that goodwill ambas.
sador'' was in their territory are given
as case of "gratuitous activity" The
missions of Lindbergh, holding no ONCE
whatever. but carrying on a govern.
mental function after a talk with Presi-
dent Coolidge, are also brought into the
argument.
Far more closely approaching the case
In point, however. are the actions In
service. frequently classifying and an
praising articles in advance Of the offi.
cial inspection after the declarations
have been made by the importers.
1t may be that such practices may b.
curtailed AS a result of the majority de.
ciSion i'm the Ford case.
The question Is definitely raised b.
the boards decision as to whether thu
Government officers should or shouic
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