' The upper photogtaph shows \‘irginia Hall 11111 F‘nid Rhodes playing
fieir piano in the ruins of the home left by be cyclone at Matloon. ill. The
0 was the single thingr in the 110115 e uninjured. The lower photograph
finowo the ten which is their new home, and the wreck of the house in
distance. 1m 0111'“ ‘ .
11111111111111“
iflmmlb
m imfl.
LlllllS BHiEll lllil TAXES
Five Reaeone Why Exceeeiv. Tue: at
the Outeet of Wer Are Diudventage.
one—Greet Britain Example Worthy
of Emulation—How the Texee Should
Be Appertiened.
By EDWIN R. A. SELlGMAN.
iMcVickur i’roleuor ol‘ Political Econ-
i only. Columbia l‘lliversity.
011 May 23. 1917, the Home of Rep-
l‘eseutlllives [mused an act “to provide
revenue to defray war expenses and
_. -_ u._ Lu .__.- _ .. _............_.....
NK BRINGS SUIT her husband in the civil superiox
TO RECOVER ON NOTE (our! 11916. charging desertlon.
___‘ couple was ma1ried on
Rflaltett Are Cited at Defentla
anti:
‘il‘omioaurofiproceedings were. insti-
‘htuhtu the Civil Superior court todai
41, the City National Bank against,"
Moreno K Walters and Adrian Rock-
t, both of Bridgeport, to recover on
gote for $3, 500 which it is alleged
Walters gave the plaintiff and
which was endorsed by Rocked, Two
pieces of property 011 lrani'stan avenue
and one on Brewster street, belonging
to the defendants, have been attached.
“The piainliiil asks for 14, 000 danulgeS.
Mrs. Walters is the daughter of the
tube Mrs. lohn Keppy of Stratford.
Lind ROckett is an uncle of Mrs. Wat
liars. lie was administrator of Mrs.
Kenny's willfiwhlch gave most of her
late to Mrs. Walters. Some
months ago 1111 action was brought in
‘Superior t‘ourt by Mrs. Keppy, to
the. will broken. After a trial
considerable length, Mrs. Wheeler
and her blotllel who was interested
3n the action were. successful
”RWALK WOMAN SEEKS
' DIVORCE FOR DESERTION
Elizabeth A. Masten. of Norwalk.
”hits brought a divorce action against:
her 100 years later She asks :1 di-‘
voice and her maiden name of Mills.
Lillian “‘hitely of this city.
brought a divorce
~73
married on July tl. 1912.
storntlon of her maiden
was Cul‘diugly.
AUTO NUMBERS WILL
Motorcycle Side-Car'
Reverse Color
Styles for auto markers for
Commissioner of Motor
Stutp Richard .1.
ml yesterday.
he painted on black backgrounds.
the case of motorcycle side~c11rs,
order of the coloring will be reversed.
Commissioner AStncckel has con-
lilvyer at the
of Kenton. 0..
istercd next year. '
NON-SKID TIPES
give you the mileage and
the value you should have.
E. thousands and thousands of Fiat:
Users know there in t_ any greater
daliar-ior-doilar tire value. Join the bi 1g
family of happy Fisk buyers—learn for your-—
E self that‘ W hell you pay more than Fisk prices
5" you pop for something that does no! extol.“
Fisk Til-cs For Salc By
Austinf. Garage
Railroad 8t Franklin live.
”one 1 959
The this latter sum between loans and
also courtesy:
action here yes-
terday, against her husband whom she
She claims
desertion and nails 11 divorce and re.-
name, which
BE WHITE ON BLACK
Signs Will Be
mull
wenc decided at :1 conference between} lures approach the gigantic sums ol‘
Vehicles R.‘ t'lraeentdny warfare. tbo tax-only pol
B. Stoeckel and llepuly Secretary of
Capt-
\\'hite numbers will
In
the
tract ed with the Scloto Sign Company
to furnish 60.000 lnark-,
chi tor pleasure cars and about 40,000
for all other kinds of cars to be reg.
,for other purposes." in the original!
bill us presented by the Committee of
l Ways and Means. the additional reve
E nue to be derived was estimated at $l.~
| 810420.000. The amendment lo the in i
collie tax. which was tacked on to llloi
bill during the discussion in the House.
; was expected to yield unulllcl' $4000!»
1 000 or $710,000.000.
lu dlsvlisslllg the House
pl'lolllcllls nl‘isc: _
i .llow llillt l1 lilltlllitL he raised by:
t: M; ii ioll':
.ln wimt lnttnllel should lllis sum
be1 1: list-cl?
l. How Much Should Be
1: Taxation?
1 How was the figure of 11.800.000.000
‘ arrived at? The answer is simple. When
the Secretary of the Treasury came to
estimate the additional war expenses
lfor the year 1017 is, be calculated that
’they would amount to some mm”)
000.,000 or which 53000000000 “us to
the allotted to the allies and mono
1000.000 was to be utilized for the do
lnestlc purposes Thinking that it
‘would be a fair proposition to divide
hm
lllll.
l
l
Raised by ‘
items. be wuciuded that the amoluu
‘ August 28
' to be min b l 1 l 000.. -
vflee. Florence K. Walton. and Adrian 1912 ., and he 15 said to have deserted 000. ed 5‘ iISLli was 1.800.
There are two extreme theories. each
[of which may be dismissed with scant
The one is that till war ex.
peudltllrea should bedetrnyod by loans.
and the other is that all wnr expendi-
tures should be defrayed by taxes.
. Each theory is uutcnullle.
it is indeed true that the burdens of
Ville \vur should be borne by the pres-
1-111 rather than the future generation;
but this does not mean that they should
be borne by this years taxation.
Meeting all our expenses by taxation
:1nul1os the taxpayers in one or two
yours bear the burden of benefits that
ought to be distributed at least; over 11
decade within the some generation.
In the second place. when expendi-
’ dilfcrentiated and graduated.
, in; \\"di' limes.
eggs... ......:'-
Here?” we: W
ill l’l‘ne m “of It!”
W In In ”with
whole muons nee new 5
Will!“ to M in the “”15“!!! ee- 3
“a to his ewuy to m and etc-i
ending to hie ehen in the Government.
(2) km on «mammal. which are
noose-r0, borne by the immunity at
large. Mid be imposed as be u we
Iiblo on articles of quasi-luxury rather
than on those of actually.
(3) Excise: should be imposed as far a
u plausible upon commodities in the,
bend! of tile liunl Consumer rather
than upon the ankles which serve pri r
marily as raw material for tunnel-l
production.
(4) Taxes upon business should hei
imposed as far as possible upon netl
catnings rather than upon gross 1e
celpts or capital invmted. l
151 Tom; upon income which willi
necessarily be severe should be both
That is. i
there should be a distillctil 11 between .
earned and unearned income: and there .
should be a bigbcl rule upon the lnrger
incomes. it is essential. however. not
to make the int-tune rate an excessive .‘
11s to lend to email)". lldnlinistl'ativw
ditnt-lllties. or lo the more fundamental
obit-«tins which have livt‘ll urged
above.
(til The excess profits “lilt'll are due ;
to the nor constitute the most obvious ‘
and reasonable source of revenue duraf
lint the principle upon ,
which these war-pron! taxes are laid !
“be
worth
unites e111
- must be equitable in theory and easily 1
‘calculablo in practice.
The Proposed Income Tax. i
The additional illtome tax as passed '
by the House tulls up to 11 late of 00
per cent. This is n sum unbetltd of in
the history of civilized society. it must
be remembered that it was only after
the first your of the war that Great
Britain increased her income tax to the
maximum of :24 per cent. and that
even now in the fourth year ol‘ the war
the income 1:111 does not exceed 429$:
pet tent
it could easily be shown that a tax'
with rates on moderate incomes sub-
stantially lone than in Gleat Britain.
and on the larger incomes about 1111
high, would yield only slightly-less than
l the 55320004!” originally estimated in
' the House bill.
It is to be hoped that the Senate will
reduce the total rate on the highest in-
come to 3d per cent. or at most to 40
per cent, and that at. the some time it
will reduce the rate on the smaller in-
comes derived from personal or proton
slonnl earnings.
If the war continue- we the" have to
depend more end more upon the in-
come ten. By impoeipg exoneivo rat“
now we are not only endangering the
future. but are inviting all manner of
difficultiee which even Great Britain
hee been able to eeeepe.
Omlueien.
The House bill contains other fund»
mental dotecla‘wblch may be summed
up as follows:
til it pursues ull erroneous principle
licy would require more than the mini
surplus of social income. Were this
absolutely neccssnn. the ensuing lluv
00 in the economic life of the commuul'
ty would have to be endured. But
at tho slime time so unnecessary, the
tnxonly policy may be declared int
' practicable.
l Secretary McAdoo had the right in-
‘stlnct and highly commendable cont.
ngo ill deciding that a substantial por-
tion, at least. of the revenues should
be derived from taxation. But when
he hit upon the plan of 50-50 per cent.
that is. of raising one-unit of all do-
mestic war expenditures by taxes, the
question nrlseo whether he did not go
too far.
The relative proportion of loans to
taxes is after all 11 purer business
preposition. \‘ot to rcly to 11 lnrge ex-
' tent on loans at the outset of 11 war is
11 mistake.
Dieadvantegee of Exceseive Taxes.
The disadvantages oi‘ excessive tam-s
at the outset of the war are as follows:
1. Excessive taxes on consumption
will cause popular resentment.
2. Excessive taxes on industry will
dlsnrranue business. damp enthusiasm
and restrict the spirit or enterprise at
‘the very time when the opposlte is
needed.
3. Excessive taxes on incomes will do
were the‘ surplus available for invest.
lnellta and interfere with the. placing of
the enormous loans which will be news
snvy in any event.
4. Excessive tunes on wealth will
cause 11 serious diminution of the in-
comes which are at present largely
drawn upon for the support of educa-
tional and philanthropic enterprises.
Moreover. these sources of support
would be dried up precisely at the time
when the need would be greatest.
5. Excessive taxation at the outset of
the war will, reduce the eiaeticlty avail-
able for the increasing demande that
are soon to come.
Greet Britain'e Policy.
Take Grout Britain as an examp’e
During the first year 01' the war she
increased taxes only slightly, in order
'to keep. industries going at top notch.
During the second year she raised by
new taxes only 9 per cent. of her war
oxpcndltmes. During the third year
s'r levied by additional tnxes (over
'1 11 above tlie ple wnr level) only
5.! rlitly more than 17 per cent. of 1191
our expenses.
If we should attempt to do us much
in the first year of the war us Great
Britain did in the third year it would
sulfice to raise by taxation $1,250,000»
000. It', in order to be absolutely on
the safe side, it seemed advisable to
increase tho sum to 11500000000001:
mum.
abould, in our opinion, be the maxi-o
ill imposing retroactive taxes.
it (2i it selects an unjust and unwork-
llble clltellou {or the excess- -prollla tux.
(le lt pmceods to all unheard of
l height in the income in.
(-1) It imposes unwnrrnnted burdens
where the disasters are so great and , upon the consumption of the commu ,
1 llity.
til) it is calculated to throw business
into confusion by levying taxes 011 gross
receipts instead or upon commodities.
(0) it falls to make it proper use of
stump taxes.
(7) it follows nu unscientific system
i
ill its tint rule on imports. _
(3) it includes a multiplicity of pet-
ty and unlucrntlve taxes. the vextltious-
neea of which is out of all proportion to
the revenue they produce.
0 O . O U U 0 O
The fundamental lines on which the
House. bill should be modllled are sum-
med llp herewith:
1 (1) The amount of new taxation
should be limited to $1.250.000.000—or
at the outset to $500,000,000. To do
more than this would be as unwise as
It is unnecessary. To do even this
would be to do more than has ever
been done by any civilized Govern-
ment in time of stress.
(2) The excess-profits tux based upon
a‘sound system ought to yield about
$5txl.000.000.
(3) The income-tux schedule ought to
be revised with :1 lowering of the rules
on earned incomes below $10000. and
with an analogous lowering of the
ltltcs on the higher incomes. so as not
to exceed 34 per cent A careful cai-
tllls kind would yield some 3450.000.-
000 additional.
ti) The tum whisky and tobacco
with 11 yield of about $230.000.000.
These three taxes, together with the
stamp tax at even the low rate of the
House bill. and with an improved 1111-
totnolllle tax, will yield over $1,050,-
000.000, which is the amount of money
thought desirable.
The above program would be in, hor-
mony with an approved SCinitillC‘fij’S-
tern. It will do away with almost all
at tho-complaints thntaro being urged
nlmlnst; the present/ it will refrain
from taxing the consumption ot‘ the
poor.
It: will throw 11‘ for, heavier bul‘den
upon the rich. but will not goto the
extremes of confiscation. it will ob-
vinte interference with business and
will keep unimpaired the social pro-
ductivity of the community.
It will establish a just balance be-
tIveen loans and taxes and will not
succumb to the danger of approaching
either the lax-only policy or the loan-
only policy.
an undisturbedelastic margin.
upon as the war proceeds.
ought to remain approximately as it is.‘
--.. ..4 “4— r.--—
cnlntlon shows that an income tax of »
Above all. it will keep ,
which '
must be more and more heavily drawn ‘
No.
Nurses Unliorms
in white
A Complete stock at plesent and
suits may be ordewd any size in
numbers selected.
No. 404 Fine Cambric, low neck
and'short sleeves, sizes 34
' - 1044, $2.75
No. 457 Fine Camlnic, high neck N
1,. and long sleeves, sizes 34 ‘ "-
' to 44, $2.50
No. '420 Fine Linen, long sleeves
.M and low neck, sizes 34 to
‘44, $3. 00. No.
No. '45! Fine Catnbric, high neck
:lnd.short sleeves, sizes 34
l0 l4 » 53-50
No. 409 Fine Soiselté, low neCk, N0
long sl'éeves,i ‘ $3.50 ‘
No. 409 Fine Soisette, low neck,
short sleeves, $3- 50
Laces and Nureee’ Uniforms
EmbrOIderles °f mm"
for Graduation Frocke.
Neil, Flouncinge and
Edging- for trimming and
making frocks,
Flouncinge of Shadow,
Oriental and Chantilly
Laces, 18 to 45 inches,
; $1.00 to $5.00.
2 Ruffled Bretonne Nets, '
9 $2.50 a yard.
' Plain Bretonne Nets,
72 inches,
$1.,00 $1. 25 to $2.00
‘1 Organdie Flouncing,
I " $1. 75 a yard.
‘ Vel. Veniee and Filel
Edges, nanow widths.
Maln floor.
sleeves,
$1.75
with surgical cuffs,
$2.50
sleeves,
$2.50 and $3.00
Boys' Shoes
1
i , toed, good looking and
if yo“ went . selviceable. 1‘:
a good long For email boys
Read “Bab, " 't S;lb»Deb. $3.50
. (sub debutante) $2.75
“B b" lives 1 every .
town.“ She is ubiquitous. For blg boys
. $1.40 $4.00
f “The Hand of F11 Man- $3.50 ‘
chu,” )lystcl v and intri-
gue, deep and double dyed.
$1 35.
' ‘ Capt. Abe, Storekeeper.’ ’
Do you know the wind swept
hamlets down on Cape Cod?
This book btcnthes the atmo-
sphere of old home ports.
Shoes,
$3.00 and $3.50.
lets,
lf Book Corner, main tlom.
. 348 Fine Black Soisette, low
'. 318 Fine Sicilian, high neck,
Plain blue chambreys,
low neck and short
: Plain blue chembraye,
Striped eeereuckers,
high neck and long
Genuine Leather
Shoes, hrlnd lasted, bload-,
Brown or Pearl Scout
Special English Glitt-
metal Calf, invisible eye-
$4.00.
' ' . ., Second floor.
For Summer Wear.
House Frocks.
N urses' Dresses of
approved styles
.—..-.__.__————
Maids' Dresses
32 Fine Black Soisetie, low}
neck‘ and short sleeves,
white collar and cuffs,
$3.00
.' ._. __.... 3. Lu... . k.
neck and long. sleeves
but. .. $300"
334 Fine Black Soisette, high
or low neck, long sleeves,
incrementally; $3.75
Black and gray Mohair.
high nezk and short
sleeves, $5.00
311‘
long sleeves, $7.50
Second floor. * i
”‘._A u o .
House Dresses
gingham and percole,
checkedand striped,
$1.50
Home Droeeee 3
plain ch'ambiays, stlipél
perculcs. and seesucrkerll
$1.75
t
House Dresses
Fine gingh‘tns it
checks and stripes, trim-
med with contrasting col. .
015, 5 ‘ - r
$2.00
.52 :1.
At"
t
“Wilfit” Dresses
of percale and gingham,
adjustable to a‘ny'figul‘e.
$1.50 and $2.00
vi
House Dresses ' “
belied and plain models,
in dressy styles, gas-,1,
$2.50 and $3.011
$3.50 and $5.50
Cite D. mun Co
\
mammal”
Beck and Front-Lace
for
STOUT FIGURES
EMake 1.11. hips disappear;
bulky waist- lines more
recetul; awkward bust-
, nee smaller and have the
Old Corset" comfort with
53.50 & $5.00
w. 11. 11.1....
Nae 703 $3950
SLENDER and
AVERAGE FIGURES’
Give Style. Comfort and per-
fectly fittint Gown.
wearing, they ensure the -
ntmostmaceneietmoet
EeonomicalPxiee. -
$1.00 to $3.00
At Annuals? .» wamonmn 1110s. the. New York Chicago s...
For
Lon:
Norwalk Chronicler