davidaulloa/AmericanStories huggingface dataset:
Evening star., 1946-12-09
The NAM and the Budget
By Ray,n ond Mdey

elimination of double taxation Of corpo-
ration incomes, the exemption of inter-
corporate dividends from taxation, the
repeal of the per cent penalty tax on
consolidation returns and the substitu-
ton OF q six-year carry forward Of net
business losses for two-year carry-back
and carry-forward.
+ +
The NAM. in response to wide
spread and, it would seem, reasonable
demand, calls for taxation of the earn
ings OF co-operatives. It says: I'm the
case Of co-operatives, no justification is
found for taxing at the source patronage
refunds paid to customers. Amounts
available for, but not distributed to,
patrons as patronage dividends, should
be taxsd as earnings"
The whole budget picture, inciden-
tally, Is definitely brighter since Molo-
TOYS conciliatory speech on disaTma-
ment. Russia, as well rs every other
country, is eager to escape the crushing
burden of armament. There can be no
greater Christmas gift to the world than
continued progress on the road to rea-
sonahle armaments.
(Rslsased by Associated Newapapers Incl
Evening star., 1946-12-09
Foes Of Freedom

From the Brooks fAiberta) Bulletin.
The peoples OF Germany and Japan.
the most advanced technical nations In
Europe and the Orient, gave allegiance
to that idea when they submitted to
totalitarian governments. The final re-
suit Is the catastrophe which befell both
those nations. Here in North America
there are great people Of great influence
who have essentially the same convic-'
ton. They seek to persuade the multi
tudes, chiefly by subtle indirection, that
modern technology demands that ordi-
nary people abandon the idea Of indi-
vidual freedom and voice in their own
destiny; and only BY yielding up the idea
Of democracy, which they call Z mistaken
one, isit possible for modern industry to
raise the general standard of living.
There is an irony and vet an awful Mt
ness III the fact that ultra-conseryatives
and Arch-radicals are joined in agree
rner1t on this point. Neither group wants
individual freedom to survive.
Evening star., 1946-12-09

The National Association a Manufac.
turers, at its annual meeting, has pur-
sued moderate course. both IN ATS
labor policies and In its hscai recom-
mendations to Congress.
It has been the considered conclusion
of the NAM that the most pressing need
in tax revision il not q general reduction
in the corporate tax structure. This may
seem a strange conclusion from group
the members Of which pay q large pro-
portion of corporation taxes. But the
facts justify this position.
The corporation tax Is essentially an
excise tax. It is analogous to sales tax,
since 1t is in large part passed on to
the consumer.
The immediate demand Of the NAM
Is 4 balanced budget with appropriate
provision for debt retirement. 1t sug-
rests debt retirement 1t rate OF $3.50
100000 year, This would be an aver.
are. More should be paid In good
year and, presumably, less IN poor
year.
The normal budget should 'eventu.
ally" be $40, ,00o, 900 900. including debt
retirement charges. But it is recognized
that unsettled international conditlons
may make this unattainable In the fiscal
year beginning next July.
Mdividual income taxes should be re-
duced by 20 per cent, effective January
/, ls47, says the NAM. This is wnat
some Republican Congressznen are say.
ine, But as this column has pointed OUT
repeatedly this cut should not BE UNDER
taken until careful appraisal Of busi-
ness conditions Ia the next year mas
been made. II an overwhelming majority
81 experts is to be believed. there IS
going to be less taxable income next
wear. II viii be better to wait until the
future is clearer and until We see what
expenditures can safely be eliminated.
It should be noted also that the Lewis
embargo will give q jolt, to corporate
profits this year. Personal incomes Will
also suffer. This provides another reason
for caution.
The NAM proposals with reference
to corporate taxes are much more sound.
Effective june /, 1913, the NAM sug-
festS 4 cut of s per cent In the corpo-
ration income tax. It also Sutgests the
Evening star., 1946-12-09
Mr.. Gardner to London

President Truman has made good
choice in naming Undersecretary OF
the Treasury o. Max Gardner to
succeed Commerce Secretary Harri-
man as Ambassador to Britain. Mr..
Gardner's experience Is rich and
varied. and his knowledge of inter-
national affairs-especially in the
important field Of economics--
equips him admirably for the highly
significant duties he will assume in
London after the Senate confirms
him, as it undoubtedly will.
Although not well known in Brit
ain, Mr.. Gardner's reputation in this
country is outstanding for many
reasons. Expert in the law, he has
had distinguished career both asa
private enterpriser and public serv-
ant. In addition to being an infiu-
entail southern industrialist. he Is
remembered in North Carolina as
one of that States best Governors.
and his marked administrative and
fiscal abilities have been amply DEM
onstrated on the Federal level as
well-first in his role as chairman of
the advisory board OF the Office OF
War Mobilization and Reconyersion
and more recently in his Treasury
post. He is a lifelong Democrat; al
though loosely described as Com
servative," he has the record OF
liberal" in the sense that he believes
in democracy with small d.
Mr.. Gardner believes also in en-
lightened capitalism, regarding it as
the system best calculated to produce
high living standards and bulwark
human liberty. He holds strongly to
this viewpoint, and probably will
have occasion to express it now and
then in Laborite Britain, where
Socialism is steadily narrowing the
field of free enterprise. Political
PHILOSOPHERS to one side. however,
perhaps the most significant aspect
of his appointment is that it seems
to reflect an emphasis on economics.
Economically, Britain and the United
States have grown more and more
interdependent, and with our foreign
relations deeply affected by the fact.
a man with Mr.. Gardner's fiscal
expertness- domestic and interna-
tional-is needed in London.
But it is not only because OF his
technical talents that the Ambassa-
dor designate is well qualified Tor
his new post. Those who know him
best emphasize, in addition. his
broadness OF vision and his warm
Evening star., 1946-12-09
Russia On Disarmament
By George Fieldins Eliot

phase is whether the commission will
unanimously agree to report embody-
ing the recommendations Of the Ameri-
can delegation for an international au-
thority having the right to control the
production and development Of atomic
energy without interference by any ma
ton, including "unimpeded rights OF
ingress, egress and access for the per-
formance Of inspections and other duties
into. from and within the territory OF
every participating nation. unhindered
by national or local authorities" e.
II the Russian delegate on the Atomic
Commission agrees to such q plan, or
its equivalent, we shall have at this
point the translation Of Mr.. Molotov's
assurances into a concrete commitment,
in specific terms, at least on this one
vital question OF atomic controls.
In oficial American quarters great
Importance is attached to this test OF
Russian willingness to subscribe on pa
per to q specific acceptance Of interna-
tional control and inspection. This is,
of course, because We have seen other
instances of Russian acceptance lin
principle" of this or. that proposition.
thought we had gained wither away to
. mere shadow when 1t came to prac-
ttcai iapplication. "a
we shall sti1l.. Of course, even II the
Russians sign report containing sub
stantially Mr.. Baruchs proposals of last
Thursday, have to wait to see how the
thing works out in practice The Rus
sian signature on satisfactory report
will not accomplish international atomic
control at stroke, nor will it mean that
other phases or disarmament will be
kept on the same level and accomplished
by reasonable and parallel stages,
The Russian reception of Mr.. Byrnes'
suggestion regarding the reduction of
forces OF occupation In Europe may, In
this connection, provide Us with another
interesting pointer as to the actual state
lin.
But II the Russians sign up for real
international atomic controls and real,
effective inspections, they will have gone
q long way toward convincing the world
that they have come around to the view
that their true interests are to be served
by cooperation and not by obstruction
at least for the time being. This would
be something concrete. something defin-
ite, something more than mere general
assurances and agreement I'm principle. !"
The time is so short that speculation rs
to what the Russians will actually. do
serves no useful purpose. We shall know
very soon whether the new year will
open ON note OF hope or With one more
example of the hope deferred which
maketh the heart sick.
(COpyrisht,. 1946)
Evening star., 1946-12-09
This Changing World
By Consfanfine BroiUm

posed the sending Of government troops,
alleging that they would interfere with
the autonomous rights of that province,
which wishes to consider itself as an
entirely separate entity from the rest
of the country.
Premier Qavam denies such con-
tention. He admits that the central
government has given wide autonomy
to Azerbaijan insofar as its internal
administration is concerned. But that
does not prevent the central govern
naent from supervising the elections for
the parliament in which Azerbaijan will
have to be represented like any other
Iranian province.
a ~ ~
Premier Qayam takes the position
that .Azerbaijan enjoys the same local
sovereignty as any OF the 4S American
States. But 1t must submit to federal
control when 1t comes. to voting IN
accordance with the constitution. The
Azerbaijan government, as formerly. ap-
pealed to Moscow and the Soviet AM
bassador made the usual representa-
tions at Teheran. warning the Premier
that the sending OF federal troops to
the northern province might cause ma
ior disturbances with serious reper-
cusSions on Soviet-Iranian relations.
A few months ago such friendly
warning" would have been needed by
Teheran. But things have changed dra-
matically since last summer, when the
central government felt that It was
useless to look for support anywhere
In the world The fact that the Irantan
question was retained, In spite OF Rus
sia's protest. on the agenda Of the
Security Council and encouraging prom
ises of support from Western capitals
II Iran stands pat on It's sovereign
rights, have encouraged Premier Qavam
The Premier informed the Soviet Am
bassador that the question of superyis-
ing the Azerbaijan election Is a domes-
tic Iranian matter which has nothing
to do with Russia. The batallions which
the central government is sending to
Azerbaijan, Moscow was informed, are
not intended to deprive the Azerbaijanis
of their autonomy, but merely to make
possible free elections for parliament
which will be called to ratify the Soviet
Iranian oil agreement.
Evening star., 1946-12-09
Luurette ToyIor

Those theatergoers who knew
Laurette Taylor only as the mother
in 1.-THE Glass Menagerie" will not
forget her any more than will their
elders, who almost literally fell in
love with her when she was Peg
in "Peg O. My Heart" Professional
critics, realizing that she was a dis
tinctive person before she was an
actress, said that she had "a shine"
about her. What they meant was
that she had vibrant spirit. She
shared with Sarah Bernhardt,
Eleonora Duse, Isadora Duncan and
Anna Pavlova a power of projection
which touched all classes and con-
ditions of people very much as sun
shine does passersby in a city street,
making them smile with its warmth.
The ancients called such individuals
the illuminated ones" .=
But the explanation OF their
magic endowment never yet has
appeared. Miss Taylor might have
been great religious devotee,
inspiring thousands with the beauty
of her faith. Her choice OF the
theater was made when she was
a child, and she was loyal to it to
the end. With the passing of time
her talents increased in forceful-
ness, yet it would be mistake to
suppose that in her youth she was
merely fortunate ingenue typed"
for cute colleens easy tosadore. It
is plain now that she was a star
as Peg for the same reason that she
was star in her last roles-because
she deserved to be.
Miss Taylor perhaps best was
understood by her contemporaries
who saw that she was first OF all
q woman of ideas, a woman with q
searching intelligence. The author
who wrote most successfully for her
was her second husband, j. Hartley
Manners. Working together, they
were an ideal team. When the
partnership was broken by Mr..
Manners death in 1928 his wife
went into retirement. It was to play
Evening star., 1946-12-09
New Farm Era

The recent announcement that 50
per cent Of the Nations six million
farms now have electricity is an
encouraging sign of a new era in
farm living. In approximately a
century's time we have changed
from Nation predominantly rural
to one more than three-fourths
urban. As population has increased
in towns and cities and industrial
izstion has become the dominant
force in the social order 1t has been
easy to overlook the situation In
rural areas. The average city
dweller probably does not realize
that only about IS per cent of the
country's farms have running water,
that less than half have mechan-
ical refrigerators, that some 10 per
cent do not have bathtubs.
Electricity is the kingpin Of
comfortable, modern living in rural
areas. It means an automatic water
supply both for homes and barns,
bathrooms, refrigerators, frozen
food lockers, household equipment
and power for the farm shop. Since
1885 the percentage Of farm homes
served by the private utilities and
the Rural Electrification Admins
tration has grown from 10.9 to 529.
The private utilities have set up a
budget of some $300,000.000 to
finance construction of new lines
In rural sections. Frank e. Watts,
director of the Rural Electric In
formation Exchange, a fact-finding
organization sponsored by private
utility companies, has published a
report in which he states that sur
veys show farm families will prob
ably spend $500 600, 900 for various
types of electrical equipment by the
end of 1948.
Along with the expansion OF
power lines, which will probably
bring electricity to 80 per cent OF
rural families by 1855, is road
building program which In the next
decade will give all-weather surface
to some 1000, 900 miles Of dirt roads.
Electricity, good roads, more and
better machinery, improved handling
of the soil and increased production
Of fertilizers all add up to q new
era, in farm life. A strong rural
economy is one Of the backlogs Of
the national welfare. Our farms
and farm families buy 4 wide
variety Of products. High employ
ment in industrial centers and a
fair profit for farm products go
together. Better living conditions
in the rural sections will help hold
able and ambitious young people
on the farms.
Evening star., 1946-12-09

The Iranian government Is unlikely
to heed the friendly admonition" Of
the Soviet Ambassador at Teheran not
to send troops into Azerbaijan to super
wise the election Of the new Iranian
parliament.
Premier Ahmed Qavam appears to be
more certain Of his ground since he has
come to realize that he can rely now,
more than in the past, on the support
Of the U. N. to preserve the independ-
enee and territorial integrity OF his
country.
while he is anxious to maintain the
friendliest possible relations With the
U. s, 8. r., he Is equally determined TO
yield nothing OF Trans sovereignty.
To the conviction that the y. N. is
capable Of protecting Iran must bs
added the fact that the Iranian gov.
ernment fully believes that the United
States and Great Britain will do their
utmost to live up to the TeherAn agree
lnent signed on December /, 1913,
whereby President Roosevelt and Prime
Ministers Stain and Churchill pledged
themselves to respect the independence,
sovereignty and territorial integrity Of
that country.
Assurances to that effect have been
received in Teheran very recently. Pre-
mier Qavam Is said to have been In
formed that 50 long as Iran itself Is
willing to defend its sovereignty and
territorial integrity with all the means
ut It's disposal, 1t will not be let down
by the powers which guaranteed them.
Az the result OF direct negotiations
between Moscow and Teheran, Russian
troops were withdrawn from Azerbaijan.
the oil-rich northern province which has
become the bone Of contention between
the U. s. s r. and Iran. An agreement
or oil resources was signed by the two
powers. To make 1t effective, 1t was nee.
sary for the Iranian Parliament to rat
ify it. The Parliament had reached the
end Of Its term, however. and new elec.
tions were necessary. These are being
held now.
In order to guarantee 4 free and
unfettered ballot, the Teheran govern.
ment decided to send troops into Azer-
baijan to supervise the elections. The
autonomous Azerbaijan government op-
Evening star., 1946-12-09

There Is not much to be gained by
speculating as to the motives behind
Mr.. Molotov's new attitude Of sweet rea-
sonableness in the matter. OF diSarma.
ment, nor AZ to the degree OF sincerity
tas We estimate sincerity TO be- at
tached to his shift Of opposition on the
all-important question Of inspections
and safeguards.
We may guess, but we cannot be sure.
We may permit ourselves to imagine
that the change lin this rs In other
respects) in the Russian attitude has
been brought about by internal dimcul-
ties, and in particular by the Urgent
Russian need Of obtaining economic as
sistance from other countries. We may
indulge In conjectures regarding . pos
sible jockeying for position ,by Russian
leaders. We may pass along the latest
rumor concerning Prime Minister
Stains state Of health, we may weigh
the influence Of this one or that one
among the shadowy personalities who
make up the ruling group In the Krem-
lin.
But in this sort of guesswork there
Is no certainty. even among the best
informed. As one experienced observer
OF Russian Affairs put It, I'VE have no
western experts on Russia. We have
only varying sdegrecs Of Ignorance"
However, 46rtunat tely; We do not have
10 waste tii4e In such fruitless specula-
tion. I've Nese immediately est hand o.
test-not NECESSARILY a conclusive test.
but at least very useful indication OF
the direction, in which the Russian wind
is blowing.
That test is the first report Of the
United Nations Commission on Atomic
Energy, which must be rendered on or
before December 81. The reason Why
the report must be made by that date
Il that on January !, the terms OF the
three one-year members of the Security
Council Egypt, Mexico and The Neither
lands) expire, and three new members
take their places.
Under the resolution Of the General
Assembly establishing the Atomic Com
mission, the membership thereof Is
identical with the membership OF the
Security Council, plus Canada. There
fore on January there will also be
three new members OF the Atomic Com
mission. The new members might very
properly ask for time in which to study
the work that has already been done
a good deal of time. Hence If any report
is to be made to the Security Council
by the Atomic Commission at this time,
1t must be done by the present menu
bership while that membership Is still
intact.
The first phase Of the test, therefore,
Is whether the Atomic Commission will
be able to submit = unanimous report
by December 81.
The second and much more important
Evening star., 1946-12-09

the unforkettahle charwotAan In I
revival Of outward Bound. that
she returned to the stage. The
public richly gained by her decision
to answer "the postman's second
ring" as she herself described 1t.
Now her career has closed while
her name still was possessed Of its
attraction. She merited her fame,
and 1t should endure at least as long
as legion OF admirers survive.
Evening star., 1946-12-09
Labor Cries Wolf

Shortly before Jonn j.. Lewis
6called of the coal strike, Philip
j murray had appealed to the AFL,
ethe CI0 and the railroad unions to
lljoin hands in fighting what he was
lpleased to call a deliberate and
1nonstrous movement" to destroy
habor.
/ This is typical of the scare" ap-
peals which labor's spokesmen have
sused with so much success for the
past fifteen years, and the CIO Is
mot the only offender in this respect.
When Mr.. Lewis appeared before
| Justice Goldsborough he declaimed
against what he called the deadly,
brutal -four-hour work week
underground in American coal
| lanines." Mr.. Lewis managed to con-
iyey the entirely false impression
/ that the miners were forced to work
nine hours day, six days a week,
although the facts are quite to the
contrary. Under the terms of the
contract, to which Mr.. Lewis agreed
last May, no miner works sixth
day unless he wants to do so, and
then at time-and-a-half pay. Fur
thermore, the average work week in
the mines during September was Ala
hours-not fifty-four hours.
A little later William Green,
AFL president, accused the Govern
ment, in appealing to the courts, OF
applying the rule OF the jungle" to
the coal strike-another example OF
meaningless distortion.
Then, with the country stag
gering under the impact Of the
Lewis ordained coal strike, Mr.. Muir
ray called upon the workers Of the
three big labor groups to demand
relief against the intolerable condi-
tions which now confront them and
protection against the ferocious at
tack now being made upon them"
Such an appeal as this, in the
setting in which 1t was made, may
evoke q measure of admiration for
its sheer effrontery. But the people,
remembering that the monstrous
thing against which Mr.. Murray In
weighed was really nothing more than
the Governments effort to protect
the country against the vicious con-
sequences of a reckless strike, are
not apt to be taken in.
They have listened long enough to
labor's propaganda, and they are
beginning to see it for what it Is
a constant repetition of the cry OF
wolf" when there is no wolf. All
that we are witnessing now Is an
inevitable turn OF the wheel-a
reaping by labor of the whirlwind
which it has sown. If Mr.. Murray
and Mr.. Green and Mr.. Lewis were
wise leaders of labor, they would dis
card the old, worn-out propaganda
weapons and come forward with
constructive proposals for the elimi-
nation by law of the abuses which
have become obvious to all. For new
legislation is coming-legislation
which might be constructively in
nuenced by intelligent labor sug-
gestions, but which cannot now be
headed of by the old device OF
shouting It down.
Evening star., 1946-12-09

human traits-Attributes quite as
important as administrative skill
and specialized expertness. Every
thing considered, Britain should find
Mr.. Gardner very much to its liking,
and on the strength OF his record.
the American people can be confident
that he will represent them well.