Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-10-22
SALES
.LEWES CONSIDERED
Experts Look to Such Articles
as Autos, Radios and
Cigarettes.
Continued From First Page.)

does not contemplate raising enough
through any tax increase that NAV be
decided upon, to balance the budget
Immediately considering that when
business rev1Ves the necessity of raising
the amount needed to cover the ex-
penditures of these two years would be
removed automatically ANY tax in
crease will be based upon the normal
years.
The experts in considering increases
are described as having found very
little money could be raised through
increasing the tax on higher brackets
OF income because some of these brack-
cts have been wiped out by business
difficulties.
The question that confronted the
Government has chiefly been of where
a selective sales tax could be placed.
Ihere Is sales tax now on tobacco
ana most States have a sales tax on
gasoline. but 1t was said that even
some tobacco manufacturers have ad-
Vanced the theory the tax on cigarettes
could be advanced without reducing
sales
Any plan adopted would be approved
only after 1t has been decided it would
not burden the particular commodity
or the people.
Will Go Over Entire Field.
The experts believe any attempt by
Congress to revive the sales tax on
automobiles would invite opposition
from all parts of the country and prob
ably result in defeat of such a tax.
Before the study of the selective tax'
is completed the experts will go over
the entire field and pick out articles
h RI t.GIs1
to taxation
Months ago 1t was learned today that
both Republican and Democratic mem
bers Of the House Ways and Means
Committee had begun a quiet investi-
CATION of taxation problems.
With the assistance Of the Joint Com
mittee on Internal Revenue Taxation,
Representative Garner of Texas, rank
ing Democratic member of the commit
tee. accumulated information from the
TIRE aSury and Federal Reserve Board
and court decisions bearing ON the rev.
enue situation
Gamers study. made last Spring
with view to offering a concrete plan
for the sterilization of the revenue flow
and for more equal distribution of the
taxation burden, was undertaken about
the same time Representative Hawley
Of Oregon, chairmsn of the last House
Ways and Means Committee, announced
he was surveying tcXation legislation.
While the Texan. recognized as one
of the outstanding tax legislators in
Congress. has not divulged the scope
of his study, 1t is known he directed it
toward increasing the inheritance tax,
levying of a gift tax and raising income
taxes in the higher brackets.
Court Decisions Studied.
In addition. Garner has made a COM
plete scrutiny of court decisions on big
tax cases with a view to offering amend
mentS to the income tax law to stop
evasion of payments by the wealthy
He is represented as feeling many
wealthy men have been able to evade
lust payments through loopholes in the
law.
In the meantime, a separate study of
tax laws is being made by a group of
Republican members headed by Repre-
sentative Bacharach of New Jersey, an
other Ways and Means Committee
member. Bacharach recently proposed
raising the income tax in the higher
brackets among other changes. His
proposal follows closely that OF Senator
Reed of Pennsylvania for a sales tax
to increase Federal revenue.
An entire program for the raising of
about $3.50 100000 annually in revenue
through sales taxes on certain luxuries.
and by increasing taxes on the higher
incomes, inheritances and the leVying
OF gift tax has been submitted to the
Progressives Of both parties by Repre-
sentative La Guardia, Progressive Re-
publican, New York
Other members of this group also
have expressed themselves in favor of
increasing the revenue through some
such means.
RamSeyer to Press Revision.
A close student of taxes, Representa-
tive Ramseyer of the Ways and Means
Committee said in announcing his OPP
position to issuing bonds in peace time
to meet current expenses, he would
press for revision of the laws. The
Iowa Republican also sponsors higher
inheritance taxes and the levying of
gift and estate tax.
The estate tax" RamSeyer said. sis
just tax and does not in the least
stifie enterprise. initiative and the &C
cumulationS of wealth. OF all forms of
taxation this seems the wisest The
objects of estate and inheritance taxes
are:
ITO. p,vent the accumulations Of
wealth i'll the hands of those who con-
tributed nothing or little to its crea-
ton and to tighten the burdens of taxa
ton weighing so heavily on the backs
of the masses.
mo one can view the concentration
of wealth and the concentration in the
control of wealth during the last 80
years in this country without appre-
hension and alarm