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12
The Commoner.
VOLUME 13, KUMBER lj
PATENTS
WatHea E. Coleman
Patent lawyer, Wnalilnglou,
D.C. Advice nnrt bookn free.
Efttes reasonable. UlKhcjit rcforoncco, UcatnarvlcMi
X yj. Ml IV M. fj ItlCTUKNKD.
Freo rcrort nn to rntrntabtlltr IIIuMi-utcri dulda
JJook, nnd Lint oriiivuntlorm Wmitcd, cent free
VICTOK J. KVAN.S & CO., Wimlilnifton. D.tt
Stop Using a Truss
-SSs. STUARPS PIAPAO-PAOS ferfacrf
Ul u UI11UI Clll II UU1 lliu il UDH 4JB
linlna modlclno applicators A wyM -g
.11 mado iiadiinaivo pur- 71 RWs"
II tinanltftn hnlil Ihn n fir In in. "11 ill 1ti
'M.B wV rnrrlv In nlnco. No ii-ntm. u luir H
?35Ai hiiAkiMa nf Atirlnairsnhn( MMr vi
u(I sup, so cunnol chaio or
press ncrainet tno puuio
bono. Thousands liavo suc
cessfully trontcd thomsclvco
Mtittd Fic-Slmll nt homo without lilndrnnco
GI4 Htti trom work, nnd conquered
ino mosi ousunnto chbcs.
Sotl volvot easy lo apply Ineipentlv. Awarded
Gold Modal and Grand I'rlx. Process ot rccovory Is natu
ral, bo no further two for truss. We prove wlint wo say
bysendtnu you Trial of 1'lapao absolutely I?I?P
Wrlto naino on Coupon nnd send TODAY. lLl
Plapao Laboralorios, Block 378 St. Louis. Mo.
Narao
Address
fteturn Mall will bring Froo Trial Plapao
I7
tjmM
CATARRH
TRUTH
I TOLD IN A SIMPLE WAY
No Apparatus, Inhalers, Salves To-
tiuns, .Harmful Drus, Smoke
or Electricity
mmWmk
HEALS TWENTY -FOUR HOURS
It Is a now way. It Is some
thing absolutely dlfteront.
No lotions, sprays or sickly
smelling; salves or creams.
No atomizer, or any ap
paratus of any kind. Noth
ing: to smoko or inhale. No
steaming or rubbing or In
jections. No electricity or
vii m. mm or massage. No
powuor; no plas
ters; no keeping
in the house. Noth
ing of that kind at
a 1 1. Something
now and different,
something delight-
f u i and
healthful,
something in
stantly suc
cessful. You
do not havo
tp wait, and
linger and pay
out a lot of
money. You
can stop it
ovor night
and I Wlll
gladly toll
you ho w
FRI9E. I am
not a doctor
and this is
not a 80-cn.11rri
rlnntrtMli, .
ticrlntlon hni- i urn iti .i !v
SSS?a v curo& .and you ca bb
cured, lour suffering will stop at
once liko magic. y
ifln, Free You Can Be Free
My catarrh was filthy and loathsome
It mado mo ill. It dullod my mind It
undormlnod my health and was weak
ening my wiU. Tho hawking, cough
ing, spitting made mo obnoxious to
sill, nnd mv fnnl hrnnMi nn,i .it. .. "
habits mado even my loved onos avoid
mo secretly. My delight in life was
dullod and my faculties impaired. T
know that in time it would brlnir mo
to an untlmoly gravo becauso everv
moment of tho day and night it was
lowly yet suroly sapping my vitality
But I found a cure, and I am readv
to toll you about it Fnifiia. Wrlto
me promptly.
RISK JUST ONE CENT
Send no money. Just your namo and
address on a postal card. Say: "Dear
Sam Katz, Plqaso toll mo how you
cured your catarrh and how I can ouru
mine." That's all you need to say I
Will understand, and I will write to
you with complete information, FREE
at once. Do not dolay. Send postal
card or wrlto mo a letter today. Don't
think of turning this pago until you
havo asked for this wonderful treat
ment that can do for you what It has
done for mo.
SAM KATZ, Suite 10S2
1825 Michigan A.ve. Chicago, 111.
A IUOMAKKABLE INCOME TAX
SPEECH
(Continued from Pago 11.)
gentleman will recall that whero a
taxpayer'a Income la derived in small
amounts at different times from dif
ferent sources he makes a personal
return of it as a whole. If ho re
ceives an annual incomo from one
source exceeding $4,000 tho tax upon
the excess over $4,000 is withheld at
tho source and paid, except as to the
interest on tho bonds of corpora
tions. I want to say with respect
to tho difference between the amount
of taxes paid by a person whoso in
come is derived from other than
corporato sources there is some
littlo distinction.
The stockholder in the corporation
who receives $100,000 income as
dividends would pay $40 more than,
a bondholder or person whose in
come was derived from any other
source. That Is due to the fact that
where individuals prefer to invest
their wealth in corporations as stock
holders, so far as this normal tax is
concerned, with all tho business and
corporate advantages accruing to
them, under this system of requiring
tho corporation to pay a tax for all
its stockholders upon all the entire
not earnings before dividends are
declared, they are not permitted their
exemption. That makes a difference
of $40 in incomes up to $20,000,000,
or any other amount derived, on the
one hand, from dividends upon
stocks, and upon tho other from any
other source.
Mr. Mann. Perhaps I did not
mako myself quite clear. Where the
incomo from interest coupons, say,
from different corporations, makes
an income of $5,000, is not the per
son entitled to the exemption of
$4,000, or only pay the income tax
on $1,000?
Mr. Hull. Except where it is de
rived from dividends.
Mr. Mann. Well, I say interest;
it is not derived from dividends; the
person is then entitled to pay tax
only upon $1,000 of that income?
Mr. Hull. That is true.
Mr. Mann. Yet the corporation
is required to deduct the tax from
tho amount paid as interest. Now,
how does tho man get his exemption
of$4,000?
Mr. Hull. He would mako claim
for his exemption to the district col
lector in the event tho houwok of m
interest wero many and wore situ-
aiou in different localities and no one
source exceeded $4,000. HG would
bring it in those few instances, like
they do in hundreds of thousands of
instances in England, where, as a
rule, he makes his application to tho
collector either for an ftlmtnnmnf nc
tho assessment or a refund of what
ever amount of taxes might bo paid.
Mr. Mann. If he makes the appli
cation, is there authority for him to
mako application for a refund and
then for the government to pay him
back the incomo tax as to the
$4,000?
Mr. Hull. All tho nuthnritv f ,
present internal laws is given the
taxpayer for remedies and relief
both as to corrections or abatement
of the assessment or a refund of the
tax.
Mr. Mann. It is not an abatement
of an assessment, it is a question
of paying back a refund to a man
which has been paid by somebody
and which he is entitled not to have
uutusuu lo aim.
i Mp,I511- Tho taxPayer would
have all the remedies and tho gentle
man from Illinois, of course, is en
tirely familiar with tho numerous
remedies of the taxpayer with respect
to remedying any incorrect assess
ment or to secure a refund of any
amount of taxes that have been paid.
Mr. Mann. I am aware of this
fact, that it is a very difficult thing
to obtain a refund of the amount of
internal-revenue taxes which havo
boon paid in many cases, as the
gentleman will readily recall by an
examination of the private calendar
of tho house. However, I suppose
there can be a remedy applied and in
tho case named that would require
the government to make an investi
gation as to how much had been paid
in each instance by each corporation
as interest to this person.
Mr. Hull. Tho taxpayer would
simply file his claim for $4,000 ex
emption. He could also file his claim
for a deduction, should he desire
such. In any event he could file his
claim for this exemption along with
verified facts as to the amount of
taxable income on which the tax was
withheld at tho source.
Mr. Mann. Very true; but his tax
has been paid by the corporation. He
files a statement or claim to have
that refunded to him. Certainly the
government would not admit that
statement as true without investiga
tion. Now, is the government pro
vided under the bill with means or
ability to go to the source of the
payment of the tax in each instance
and ascertain whether or not the
corporation has paid for this in
individual? Mr. Hull. I think the fullest op
portunity is given to the taxpayer in
every case to secure redress and to
secure whatever amount of exemp
tion or deduction he might claim. In
this instance he could have the as
sessment abated. As I stated in the
beginning, it will be, of course, ut
terly impossible to take ud the
thousands of business conditions of
this country and offhand apply the
most expeditious method of dealing
with them and apply this law to
them, but, like any other tax law,
tho regulations of the treasury de
partment will bo prepared so as,
without injustice, to meet and apply
the law to the business conditions
as they exist in such innumerable
forms.
Mr. Hardy. Will the gentleman
yield?
Mr. Hull. I will.
Mr. Hardy. In connection with
the question of 'the gentleman from
Illinois (Mr. Madden), I do not know
as I understand the workings of the
bill, and I am asking simply for in
formation. As I understand it, if
you have a number of dividends from
corporations which pay 1 per cent
at the source, amounting to, say, in
six different dividends, to $5,000, all
of which paid 1 per cent when the
corporation paid taxes on their In
come before tho dividend is turned
over to the stockholder, as I under
stand the bill, in that case there
would be no rebate. The party
would receive $5,000 income.
Mr. Hull. That is true. The
gentleman from Illinois was discuss
ing interest derived from corporate
UUI1US.
Mr. Hardy. I thought he had
reference to income and dividends.
Mr. Bathrick. Will the gentle
man yield?
Mr. Hull. I will.
Mr. Bathrick. On pago 139, tho
second proviso, line 8, it seems to
exempt the incomes derived from
dividends upon stocks and corpora
tions which have paid the corporato
tax. Is that true?
Mr. Hull. That relates to the 1
per cent normal tax which applies to
corporations as a separate taxable
entity, just as it applies to individ
uals; and when the tax is first paid
by the corporatipn on its net earn
ings, then the stockholder who ia to
receive a dividend out of the earn
ings that have paid the tax would
again Ule by payinS it
Mr. Bathrick. Sim i i.,., .
I come tax there is a '53 Ton i con ,"
of nvAf .i nnn. .i .. " "'tomes
v,v,vv,, wuon il arrives at
$20,000 thero is a higher tax i
there not? aX ta
Mr. Hull. Yes.
Mr. Bathrick. Suppose there is an
incomo derived by some person in
excess of $20,000, which I believe la
where the tax increases is it not?
Mr. Hull. That is where the ad
ditional tax first applies.
Mr. Bathrick. Suppose he has an
income of $25,000, $30,000, $40
000, pr $50,000 from dividends, doeg
not he pay under the graduated ris
ing tax?
Mr. Hull. Oh, yes. As I havo
stated, the law undertakes to as
semble in the hands of every indi
vidual who receives an income ex
ceeding $20,000 from every source,
corporate or otherwise, the amount
of his Income, and fastens this addi
tional graduated tax upon him.
Mr. Bathrick. Notwithstanding
the corporation has paid 1 per cent
on the $4,000?
Mr. Hull. There is no relation
ship between the normal tax of 1
per cent and this graduated tax. It
is simply added for the purpose of
graduation.
This admirable speech will bo
printed in full. The second install
ment will be printed next week.
SERVICE
He is not a man whom the world will
praise,
For he dailly walks in the lowly
ways;
His clothes are poor and his earnings
small,
And the great know naught of his
worth at all;
His heard is gray and his form is
bowed,
His name is strange to the rich and
proud.
Down in the dismal places where
Contagion lurks in the murky air,
Where the people are sick and lame
and blind,
Where many are weary and few are
kind,
Ho kneels with those who have need
of cheer,
Imparting hope and dispelling fear.
Those who sit where the light is dim
Have learned to eagerly welcome
him;
His clothes are poor, but within his
eyes
The gleam of faith that is deathless
lies;
And little ones lisp the Savior's name
Where scoffers grumbled before ho
came.
He has taught the wronged that
there still is good,
That there still is kindness and
brotherhood;
He has called men back from their
shamefulness,
He has brought them love who wero
pitiless;
He has knelt with those who had
blindly strayed,
And made them "hopeful and un
afraid. His beard is gray and his form is
bowed,
His name is stranage to the rich and
proud;
He is not a man whom the world will
praise,
For his light is shed in the darkened
ways;
The lips of the fallen havo soiled his
hand
But the Lord will probably: under
stand. S. E. Kiser in the Chicago Record-Herald.
TRANSFERRED
Ho told tho shy nlaid of his love,
The color left her cheeks.
But on the shoulder of his coat
It showed for several weeks.
' Cornell Widow.
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