The Omaha Bee] MORW1N G—E V E N I N G—S VNDAY THE BEE PUBLISHING CO.. Publisher N. B. UPDIKE, resident BALLARD DUNN. JOY M. HACKLER. Editor in Chief _Business Mnnuror MEMBER OF THE ASSOCIATED PRESS The Associate! Press. of which The Bee ie * member, la exclusively entitled to the uae for repubiicetion of. nil news dispatcher credited to it or not otherwise credited in thla paper, end elao the iocnl news publiehed herein. All rights of repubiicetion of our apodal dispatches era elao reaerved. The Omaha Beo la a member of the Audit Bureau of Circulations, the recognised authority on circulation audits, and Tho Omaha Bce’a circulation is regularly audited by their organisations. _ Entered as second-class msttcr May 28, 1908. at Omaha poatofficc, under act of March 3, 1879. BEE TELEPHONES Private Branch Exchange. Ask for i -p l »• 1 non the Department or Person Wanted. 'X* IRmtC 1WU OFFICES Main Office—17th and Farnera Chicago—Steger Bldg. Boston—Globe Bldg. Los Angeles- Fred L. Hell, Ssn Fernsndo llldg. San Francisco—Fred 1. Hall, Sharon Bldg. New York City—270 Madison Avenue Seattle—A. L. Nieta, 611 I.cary Bldg.__ MAIL SUBSCRIPTION RATES DAILY AND SUNDAY 1 year 88.00, 6 months $3.00. 3 months $1.75, 1 month 75a DAILY ONLY 1 year $4.50, 5 months $2.76, 3 months 51.50, 1 month 75a SUNDAY ONLY 1 year 53.00, 8 months *1.75, 3 months $1.00, 1 month 50s Subscriptions outside the Fourth ports! cone, or 600 miles from Omaha: Daily and Sunday, $1.00 per month; daily only, 75c per month; Sunday only, 60c per month. CITY SUBSCRIPTION RATES Morning and Sunday.. 1 month 36c, 1 week 20e Evening and Sunday.1 month S6c, 1 week 16e Sunday Only .1 month 20c, 1 week 5e __/ *—-1 OnwhdVtefe freestdt ^ Bes( TAX FREE SALARY CHECKS. The commissioner of internal revenue is reported to have worked out a ruling that will require certain public employes to pay income tax. The group af fected is limited to those in service of publicly owned utility plants. And a very pretty little argu ment will be started at once. When the income tax was levied public servant*, from the president down were exempted. The theory _>n which this rests is that in all cases the money >aid for salaries or wages comes from the public 'unds, and in most the amount is fixed by law. To ay a tax on this would have the effect of reducing he pay of the official or employe. To increase his pay to a sum equivalent to the tax he would merely set up a bookkeeping transaction between the gov ernment and the employe, with no advantage to either. • • w Commissioner Blair’s ruling will require elucida tion before it can be discussed in detail. “Regula tions No. 65, relating to the Income Tax Under the levenue Act of 1024,” issued from the Internal Rev enue bureau, contain* these provisions; “Art. 87. Income of states. Income derived from any public utility or from the exercise of *ny essential governmental function and accruing to any siate or territory of the United States, to any po litical subdivision thereof, or to the District of Co lumbia, or income accruing to the government of nnv possession of the United State*, or any political subdivision thereof, la exempt from tax. . . . “Art. S8. Compensation of etate officer* and employes. Compensation paid its officers and em ployes by a state or political subdivision thereof. . . . is not taxable.’’ The Metropolitan Utilities District, as is pointed cut by Senator Howell, is a political subdivision of the State of Nebraska. An entity created by law, r.s individual and distinct as the school district, or the City of Omaha. These facts simply serve to ob scure the little knowledge we have of the commis sioner's ruling. If he is inclined to differentiate be tween the employes of the city who are engaged in carrying on its ordinary functions, and those who manage and operate the public utilities owned by the public, it is possible to discern a basis for hi* de cision. * * * However, it seems to be going far afield to read into the announcement an expression of enmity or opposition to public ownership of such utilities. The question of revenue to the government from taxa lion has always been presented, though never fully considered, in connection with any public ownership enterprise. It is a factor only, and not of such im portance that it should operate to stop the applica tion of the general principle. Something far deeper is involved. Concerning the principle there is an almost irreconcilable difference between two schools of economic thought, no part of which rests entirely on the question of taxation. That is a factor, but incidental only. When the new ruling is received in textual form, it may be studied more thoroughly. At present, a* Senator Howell also states, there is little need to worry as to increased rates in service. Salaries may have to be advanced, but the principal effect of that will be to prolong the period over which the bonds ar* to be paid off. SCANDAL IN THE POSTOFFICE. Wisely or unwisely, the law and the postal regu lations throw certain restrictions around the conduct of employes in the mail service. Among other for bidden things is undue activity in the matter of se curing increases in pay. Postal clerks can not take advantage of political influence, and so ovaraw# the timid, retiring member of congress into voting for higher pay, aofter conditions, or in soma other man ner favoring the greatest group of government em ployes. Postal clerks, being human beings, and feel ing they are not as well paid as they should be, and having other grievances, are continually on the alert for an approach to congress. Under Burleson matters came sharply to an issue, and for tome time service was deranged be cause of the difference in opinion hetween the head of the department and the men who do the work. A hang-over from this has risan to vex tha postal aervice once more. The clerks put over a bill in creasing their pay, despite the efforts of the post master general, who did not look with much favor on the plan. Now, just as a vote is about to bs taken in an endeavor to override the president'! veto of the measure, the postmaster general dismisses from the service six men of high grade. They are accused of wrongfully using money to further their ends. Specifically, it ia charged they paid clerks of the committees ef house and senate for providing in formation on which to base propaganda. It is not alleged that any attempt was made to corrupt a con gressman, although an indirect Implication to that effect might be sustained by the facts. The accused Insist they have not violated the law, nor disregarded eny regulation. What will impress th: public most is the rigid •ontroi held over tha activities of government em ployes, in matters that affect their relations lo the eeeviee In which they era engaged. Sympathy has been generally expressed for the postal clerks in their efforts to obtain higher pay. No sympathy, however, will go for any move on their part that smacks of an attempt to get around restrictions de signed to maintain the Integrity of the department. Postmaster General New undoubtedly feels justified in his act, or he would not have moved as he did. It seems to be a final effort to restore the excellent discipline that was so sadly shattered by the Burle son experiments. WYOMING AND MADAME GOVERNOR. 1 * Nothing could be more appropriately in keeping with the eternal fitness of things than that Wyoming should be the first state to inaugurate a woman as governor. Wyoming was the first political subdi vision of the United States to grant to women the privilege of voting. The territory was organized in 3 869, and that same year woman was given the suf frage. To be sure, it was limited, but only as was man’s. Residents of territories under the federal law bad the privilege of electing their local administra tive officers only. When Wyoming came to bo a state, thirty-four years ago, however, the enlarged voting privileges included the women. They took part in the election of all the officers, including the congressmen and the legislators who chose the United States senators. Nellie Taylor Ross enjoys a notable distinction. Although she was elected on the same day as Miriam Ferguson in Texas, the exigencies of state law give her first place in the record as governor of a sov ereign state. The progress of establishing full po litical equality between the sexes thus moves ahead another step. Woman is surely coming to a place where she will divide with man, directly, as she has indirectly from the beginning, the responsibilities and cares of government. Whether or not it is her natural sphere, it is conceded to be her natural right, and she will enjoy it. Mrs. Ross, in her inaugural address, says she does not intend to advance a new policy, but expects to carry on the work her husband begun. She feels, as did President Coolidge, that she has taken over the unfinished work of her predecessor and in duty bound to carry on. Wyoming had elected her hus band on a definite platform, and she will work to its fulfillment. Governor Ross will be watched very closely by all who are in any way concerned with government. Her success will be a success for her cause; her fail ure, which we hope is not registered, will not be charged against the principle of woman’s suffrage, but will be only a step in the process of experimenta tion that eventually will bring the result. TRY THIS ON YOUR COAL PILE. Remember the old nursery rhyme about the man who "took his pipe and played a tune, and bade the cow consider”? Just now we get a reaction to that. Looking out of the window at the snow in the street, slowly receding before the bright sun of early Jan uary, we get very favorable reaction to the word that comes from Washington. Scientists in session down there got into a discussion as to the size of ’he universe. They might have settled this point, but somebody injected the Einstein theory, and the relativity of ideas showed that thought can be de flected, just as the Einsteiners Insist light rays are bent coming hither from the sun. And that naturally brought up the sun, so giv ing Dr. C. G. Abbott of the Smithsonian Institution an opportunity to plaster a poultice of consolatory words on the whole world. The sun, it appears, has its ups and downs just like the rest of us. Some days it feels bad, and some days worse. Just now it is coming out of one of those spells. During the last two years Old Sol has been undergoing the morning after feeling, and has not been so active in the mat ter of emitting heat. Happily, that is past, and we may look for more co-operation on hit part in the way of heating the house and other purposes for which sunlight is customarily used. This should be welcome news to the ice man, if to no one else. Dr. Abbott reminds us that since 1922 w# have sustained subnormal temperature, but now that all is well with the sun once more, the good cld-fashioned sizzling days and steamy nighta may be looked for. Some of us, who luxuriated under blankets during the greater part of last summer, may wish that the doctor acquires a hang nail or some thing like that, but we are booked for hotter days, just the same. In order to quiet apprehension any may have felt, the doctor informs us that the sun is good for 15, 000,000,000 years at its present rate. Therefore, we do not need to worry at the moment over what we are going to do for daylight when the sun finally goes out. Time is thus afforded to work out the cross-word puzzle before taking up the invention of e. serviceable substitute for sunlight and solar heat. A very Interesting tale 1* that of the young sailor whose beautiful voice conquered the Metropolitan audience. Also of his wife, whose hands were stained with soapsuds. It will be far more interesting, though, to read in a few years that they have es caped the divorce court. On* thing the democrats need not worry about. When Adam McMullen does shake the plum tree, he will do the shaking. One mistake of that imaginative hoy over at Council Bluffs was in telling too good a story. The French note on the debt is not like th« ones you put In a bank. No promise to pay. Making of rouge becomes an art, says Paris. Using of ft is still merely an artifice. City employes are regarded as citizens. They will b* required to pay income tax hereafter. Nebraskans still go to Iowa to get married, but soma day they will learn to patronize home industry. f • Homespun Verse —By Omaha’s Own Poal— Robert Worthington Davie K_ THE TIMES ARE DAI). 1 purchase tires for my hue (o do their honest bit, ] spend my rath for gasoline and make the moat of It. 1 hand out ahecklea fnr repairs end overhauling due*,— But what * an auto for, I ask. unless it Is to use? T Iska my friend* to dine with me t need lo he In style! I patronize the vaudeville my sorrows to tvegulle, T take a part In everything ihat Vogue Includes today. 1 get the full extent of Joy—I'm not afraid lo pay. T rant and r*v# bemuse I'm poor; the roof that's e'er my head I* not my own. I'm aeeklng more; the future day* I dread. My obligation* dally grow. T wonder what to do— I can't, to aave tno, aee a way to wiggle aafely through. But I am not. alone, methlnka, aa I aqutp my bu*.— The asm* affliction now affeute the greater part of us Perhaps someday I’ll meet o man with ahecklea by the raft. And he assured that tie got rich through some Infernal graft. "Jimmy” Feed wonts to punish those who slmider Heed presidents. Of rourse. he will reserve (h«> im munity enjoyed by aenator*. — " » The Giant and the Lilliputians 1 ^------—-; i t-' Letters From Our Readers All letters must be sifned, but name will be withheld upon request. Communi cations of 200 words and less, will be fiven preference. I---A Wealth Awaits Energy. Ainsworth. Neb.—To the Editor of The Omaha Bee: About giving to the poor, and the charge of selfishness and covetousness, so wall polnttd out by L. H. Monroe In The Bee. The time will come, soon, when men will he praised for giving to the poor. Not In doles aa to baggers, hut In oppor tunity giving willing hands a chance to work. There Is, as Brisbane points out, unlimited possibilities to create wealth. And we mean real wealth. Not the kind derived from new furni ture, factories, bonds, mortgages, taxes, interest, rents. But the ones Ood mav b!e«e and all men will honor snd praise, will he the one* who keep their money invested In wealth production; real betterments, such as water power end Irrigation, electricity on every farm, automatically driven machinery. And It can tit done at a profit. We have found that a pipe laid on the bottom for one half mil# in the Niobrara haa got wonderful power. And there are other at reams and larg sr pipes and longer distances. And we have power and Irrigation at cheap price. And It will ha a blessing to the men with capital, snd ths man with brains, and the man with muscle. And when all can work, crime reduces snd so do the poor. Then we can carry the overhead tax cheerfully. President Cooltdga know# this, and will do all he can to help build a new wealth-producing era. Any cap ital Invested In wealth-production and the profit reinvested carries a blee« Ing to all men. But this profit of Interest on bonds without reinvest ment should cause the owners to think of the end. and change their way. A. K7.EKIF.T, SEXTON. The Child l^bnr Cross-Word Puazle Omaha, dan 1.—To the Editor of The Bee: While the people of s democracy have the privilege of mak Ing t>ad laws, it would he belter, of course, if they mad# good laws. l.avva are not right because they sr" put Into the constitution, but. tather, they should be put there ha r-atixe thev ara right. A law may l>e good, had, or partly good and partly bad, A good law la known by Its re suits. It abolishes Injustice without committing Injustice. The proposed child labor emend ment to the federal constitution would conserve some of the people’s rights, but would transgress the rights of some others, although, like many laws, It might be excused on the ground of the greatest good to the greatest number. Is met the real remedy In tills case a removal of the cause of the wrong without transgresalng the contract or other fundamental right# of the state or of Individuals? Hove may the op presslon of working children or of any other workers, for that nuUter f be removed without transgressing the rights of fair employers? Would not Just such public competition leave ail fair employers all the lights they now have, and at the same time provide the unfair employer an incentive to be fair? How can a government ex pect equity until It does equity?1 Wishing everybody the happiest New ■ Tear possible until the cross word pu7.xle Is worked WILLIS HUDSPETH, i Mon's Inhumanity to Man. Wayne. Neb.—To the Editor of The Omaha Bee: I have lived many years, but this is the first time I ever heard people criticized for sympathlr.ing with the unfortunate In this instance. Jay Grahsm. Let the good work go on. The people's sympathies ha\• lain dor mant, or all been used on self so long, no wonder It hsa called forth criticism. But I have never heen where any of hla sympathisers have ever Intimated ha should not have been punished. The flood Book says a mam shall be punished according to Ills deed. I think we would do well to emulate those words hsre on earth. "No, It doesn't matter.” That philosophy has come down through the ages, to be heeded bv many, to the detriment of mankind. It fa ease to say that while you can j sit snug and complacent by your fire j side, surrounded by respect and com fort. But for the grace of God, he might have been your bey or my boy. Or mayhap you or I. V. e are all the same clay. It It time to feel superior to our fellow being lit a jnoral respect onh when the shadow of the grim, gaunt reaper hovers over ue. But what of a fugitive from justice? It doee matter to this boy, a social outcast, with every man's hand against him. Always awaiting the Inevitable. Do you not think any first offender, st least, whether he he a .Tsv Graham or s man In the prime of life, who in one mad moment has let tempta tion overcome him and abaconded with thousands, In his saner mif men's would not gladly go back, if he could, to the life he left and s • hance to look his fellow man and himself In the face with respect? The judge should not be blamed, but the lawmakers, if such be the law. He is only a servant of the law and must abide by It. Let peo pie pour out their pity on the fallen ones of earth. We need it. It may soften this hardened old world Into a semblance of what God Intended It should be AN INTERESTED READER. The soviet Is concerned to get its bread end meat, but not its deserts.— Wall Street Journal. > All Animals Barred. Preipectlva Tenant—If I par the rent j cftt are asking, I'm afraid 1 won't be able to Keep the wolf from the door. Agent—The janitor will attend to that, »ir. No animate of any kind are allowed In this building. — Boston Transcript. ^—————————■"\ ^SUNNY SIDE UP Hake Comfort.nor forget -r tJhat Satirise ne\/erfailed _j V-. ______~_\ -— Ol’ Bill While Is erupting again. Going down east he is interviewed as usual, and proceeds to tell 'em What he tell* >m is always Interesting, which is tho main thing i he trot i isn't what they want, anyhow. Ol’ Bill says he wants his son, Bill, Jr., to marry the society editor, and wants his daughter to marry one of his reporters. That all sounds very good and democratic, but Ol’ Bill doesn't want anything of the kind to happen. He Isn't any different from the average American father, one of whom we are which. What he wants Is for his son, Bill, Jr., to marry the daughter of the local magnate, and his daughter to marry some rising young man who is making his mark In the marts of trade and commerce. Then Ol' Bill proceeds \o emit his usual bushwa about American women. That Is always a good line to pull. He tries to make us believe that he dons an apron regularly and helps his wife with the dishes. Well bet a coonskin that all the dishes Ol’ Bill has wiped since the first year of his marriage wouldn’t set the dinner table for a party of eight. That dish washing stuff Is all in Ol’ Bill s eye. We ll wager a couple of twodollar cats apalnst a four-dollar dog that when Ol 1111 a wife goes away and the servant girl gets a vacation at. the same time, Ol’ Bill either eats at his favorite restaurants or piles up a mduntain of dirty dishes for the servant girl or the Missus to wash when either or both get back. Ol' Bill can’t fool u* with that line of dope. We've been married as long as he has. We've wiped as many dishes as he has, and all the dishes we've wiped since our courting days don't amount to much. Of course we wiped quite a few during the pre-nuptial days, but that was the usual courtship day bluff. It dwindles away rapidly after the officiating minister says something about not putting asunder what God hath Joined. The biennial Joke about a short legislative session is with us once again. They go down to Lincoln all primed up to do business with a whoop, but the pump valve sticks, and the first thing thev know the session is dragging out to intermin able lengths. ’Right now they are talking about finishing up . before March 15. and they honestly think they will. The fact is they won't get a really good start before March 1, and if they get through before the latter part of April they will be lucky. It takes 60 daya for them to become thoroughly In fatuated with the Job of lawmaking, log rolling and wire-pulling. Judge Peter J. Barron of Scottsbluff was in Omaha during the recent meeting of the State Bar association and presided as toastmaster at the annual banquet. The next time we hear some retreatlng-Jawed young fellow bemoaning what he ' alls lack of opportunity for a young fellow, we are going to back him up In a corner and tell him about "Pete’’ Barron. Physically handicapped from early boyhood. Judge Barron cultivated his brains. A country newspaper man, he studied shorthand and qualified himself to be a court reporter, and he made a good one. While reporting he studied law, aod In due time was admitted to practice. He made good as a lawyer. Just as he had made good as editor and reporter. He was appointed to fhe district bench, and made good, being elected by a handsome majority at the recent election. ‘'Pete" might have been sell ing shoestrings If he had not determined to be a real man. Any young fellow In Scott* Bluff county who whines about his luck or lack of opportunity should be led up to Judge Barron’s office snd told to fake a look. Then he should be carefully escorted to some secluded spot and soundly kicked. Dwight Griswold of the Gordon Journal, A. R. Wood of the Gering Courier and Emerspn Purcell of Broken Bow are the three editor-senators. Griswold and Wood are republicans, while Purcell is a democrat who gets the votes of republicans as well as those of democrats Purcell has had a lot of legis lative experience, but this will he the first for the other two We have hopes that the Reform Legislation we have In mind will be supported bv this trio, and we are arranging to have them Introduce all our Bills for I^aw« to he Passed. WILL M MAUPI.V. L______t When in Omaha Hotel Conant — 250 Room*—250 B*ih»— Rites $; tc 53 Abe Martin II ''Money hain't rver’thlnK," s«i«l Ike Soles, t'day, hut »« had no idea he wu: 'way past fifty. Mrs. Tipton Hud took down sink tryin’ t' find a t'hristmus present fer an ole fn. Iiioned pit I (Copyright, list ) AIM I H.TIHJ.M > M Chronic cough* and persistent colds lead to serious lung trouble. You can •top them now with Crcomulsion, an emulsified neosote that ia pleasant to tike. Creoinulsion it a new medical discovery with twofold action: it aoothes end heals the inflamed membranes and kills the germ. Of all known drugs, creosote la rec cruized by the medical fraternity as the greatest healing agency for the treat- t ment of rhronic coughs end colds and other forma of throat and lung troubles, (-reomulsion contains, in addition to creosote, olbrr healing elrmeuta which soothe and heal the inflamed mem branes and stop the irritation and in flammation, whde the creosote goes on to the stomach, ia absorbed into the blood, attacks the seat of the trouble and destroys the germs thit Iced to consumption. Creomulsinn ia guaranteed satisfac tory in the treatment of chronic coughs and colds, bronchial asthma, catarrhal bronchitia and other forms of throat and lung diseases, and ia aicellent for building up the system after rolda or the flu. Money refunded if any rough or cold, no mattar of how long stand ing, it not relieved ifter liking accord ing to directions. Aik your druggist. Crcomulsion Co., Atlsnta, Ga. ( Adv.) NET AVERAGE PAID CIRCULATION for (ho SIX MONTHS Ending Sap!. 30, 1924 THE OMAHA BEE Daily .73,790 Sunday .75,631 Dom not fnrlnda ratmnt. toft ovai a, Ktmplii m paptu ipuilad to printing and imlmi.-a no apavtal •alaa ar fiaa clnulatlnn of any kind V. A. BRIDGE, Cir. Mgr. 5uhtr t Ihad and twain to tiafaia in a thia 4th day of Ortnhar, 1924 W. II QUIVI.V. Noiaty rtihlu A New Year's Pledge of— Funeral Service Without Charge for the Deserving Who Need Aid Death visits every family sooner or later. Always it leaves heavy hearts sorrowing for the loss of a loved one. Ofttimes sorrow is mingled with despair: for the expense of a long illness drains many a slender purse of its last penny. Death then comes as a calamity as well as a bereavement. Christian burial may be im possible without the humiliation of an appeal to charity. For more than twenty years we have tried to sene humanity in time of greatest need by giving real as sistance and kindly cbmfort to those who arc bereft. Success has come to us. because, we hope, it was de served. We have tried truly to serve. We wish to be of still greater sen-ice. And so, at the beginning of the New Year we repeat the pledge made one year ago to _ > the people of Omaha, as follows: Any deserving family in Creater Omaha (includ ing South Omaha, Florence and Benson), rendered destitute at the time of a death, is urged to come to us without hesitation or embarrassment. We shall consider it a real privilege to provide a refined, re spectable burial, without any charge whatsoever for our funeral ser\'ice or funeral supplies. A written statement of the facts, made by any clergyman of Greater Omaha is all that is needed to command this service, no matter whether members of the family belong to any church or noL We ask all citizens to assist us in giving this service, b\ notifying their clergymen of any cases of this kind which may come to their attention, and thus enable ns to lend a helping hand to those who need our assistance in their hour of affliction. » _ To torro humanity hottor In timo of ■rratait naoJ. Hoffmann-Crosby Funeral Home Twenty-fourth ^ , xt 1 Bt Telephone at Dodge St. Umana, xseo. ¥ JA ckeon S901 r«0jright, |§S4