The Waterbury Democrat., 1941-04-30

uBLuIUtIlk SupIeCt Ok, yeSt DHAee Specifically, the increased taxes you will pay on this years income when you make out your return next March and, before that, the increased nuisance taxes and lux ury taxes you will pay to helr finance the defense effort. WORKS LIKE THIS
 What is the "way of democracy" with regard to this new tax bill2 It goes something like this:
 Ever since the last tax bill was written the tax research division of the treasury has been making studies of how this legislation could be improved, where more revenue might be obtained in new taxes, where existing taxes were unjust and how other countries have been levying taxes to get money for prosecution of their wars. Day in and day out, this division of tax research knows more about taxes than anyone else In the country.
 While all this studying has been going on, Congress has been ap. propriating money right and left - a billion here, few hundred mil- lions here, seven billion there. It is all for the good of the country and much of 1t is for defense. Finally, somebody gets around to adding this up. It is discovered that na- tional defense expenditures will run $32 billion, plus $7 billion aid to Britain. Not all this is to be spent at once. Figuring down to what the government will spend sa the fiscal year from July 1, 1941, to June 30, 1942, the treasury comes up with a figure of $19 billion, $12 billion of which will be for defense and $7 bil- lion to run the rest of the govern- ment.
 Here the division of tax re- search goes to work with its adding machines, and after months of cal- culation, 1t comes out with a pro- gram that will yield the additional $3.5 billion required. But does the division of tax research write the new tax bill? Not for a minute. It knows all the answers but this Is a democracy, and in democracy the chosen representatives of the peo- pie write the laws and, furthermore, the Constitution says that all bills to tax the people must originate in the House of Representatives. So the job of writing the new tax bill is turned over to the House Ways and Means Committee, of which Robert L. Doughton, Laurel Springs, N O., farmer by profession, has been chairman since 1883.
 The committee holds hearings. On the first day, the secretary of the treasury and his aides are there with figures. The hearings are public and any screwbail with a crank theory of taxation can and probably will have a chance to air his views.
 sUB-C COMMITTEE
 DOES IT
 When the hearings are over, the drafting job begins. Twenty men obviously can't write anything 50 that is turned over to a sub.com- mittee. Hard-working Capt. Jere Cooper of Dyersburg, Tenn, has that job. He will give 1t day and night attention and, aided and abetted by the legislative drafting service of the House, the committees own tax experts and the treasury boys, a bill finally will be born, reported out to the House, argued about, changed a little, and finally passed.
 It goes to the Senate, where Chairman Pat Harrisons Finance Committee will go to work on 1t. There will be more public hearings Here the lobbyists will 90 to work. taxpayers associations will argue that corporation taxes are too high, and representatives of the survivors of the dead who couldn't take 1t with them will argue that estate taxes are too high. Eventually everyone will have had his say, the Senate committee will report out Its modified bill, the Senate will argue, the Senate will pass. Back to the House then for con- ference. The Harrison and Doughton debating societies will horse trade around until they can get something satisfactory to both teams. Repas. sage, then, and over to the White House for the President to sign. Another legal egg will have been laid,