The Omaha Bee MO RNIN G—E VENIN G—S U N D A Y THE BEE PUBLISHING CO . Publisher N. B. UPDIKE, President BALLARD DUNN. JOY M. HACKLER, Editor in Chief Business Manager *" MEMBER OF THE ASSOCIATED PRESS The Associated Press, of which The Bee is a member. Is exclusively entitled to tha use for republication of all Ttaws dispatchea credited to it or not otherwise credPad in this paper, and also the local news published herein. All rights of republication of our special dispatchea ara also reserved. The Omaha Be# is a member of tha Audit Bureau of Circulations, tha recognised authority on circulation audits, and Tha Omaha Bce'a circulation ia regularly audited by their organizations. Entered as second-class matter May 28, 1908. at Omaha postoffioe. under act of March 3, 1879. BEE TELEPHONE? ‘ Prlvata Branch Exchange. Ark for ATlunfir 10OA the Department or Per.on Wanled. A 1 ‘»ntlc lwu OFFICES Main Office—17th and Farnam Chicago—Stager Bid, Boston—Globe Bid,. Loa An,elea—Fred L. Hall, Sun Fernando Bldg. ■an F'rnneiaro—Fred L. Hall. Sharon Bldg. New York City—270 Madinon Avenua Seattle—A. L. Nietx, 514 I.eary Bldg. MAIL SUBSCRIPTION RATES DAILY AND SUNDAY 1 year II .00, 8 months $3 00, 3 month* $L75. 1 month 78c I I DAILY ONLY 1 year $4.B0, $ months $2.75, 3 months $1.50, 1 mouth 75c SUNDAY ONLY 1 year $8.00, 8 months $1.75, 3 months $1.00, 1 month 50c Subscriptions outside the Fourth postal zone, or 600 miles from Omaha: Daily and Sunday. $1.00 per month; daily only, 76c per month; Sunday only. 50c per month. CITY SUBSCRIPTION FATES Morning and Sunday .1 month 85c, 1 week 20e Evening and Sunday .I month 65c, 1 week J5« Sunday Only .1 month ?0c, 1 week 6c V ■ .. ■ -----/ Omaha* Where the West is at its Best "INTANGIBLE” TAX LAW A FAILURE. One thing the "intangible” lax la\v, passed in 1921, has done to the complete satisfaction of every body-. It has failed to accomplish what was prom ised for it. On the other hand, it has justified all the arguments that were made against it. Designed to bring out large amounts of property alleged to be escaping taxes, it has mainly served to encourage further hiding of such property. The definition of an “intangible” made by the law in the attempt to set up a classification of property subject to taxation includes money, stocks and bonds, evi dences of indebtedness, choses in action, contracts for labor, and other similar forms of wealth. Under the Smith law farm mortgages are not taxable in Nebraska, and this form of security is specifically exempted under the intangible provision of the rev enue law. Building and loan corporations also come in for special treatment. • * * Several bills have been prepared to deal with problems arising out of the law. One proposes the repeal of the intangible law outright, while two others contemplate an increase in the rate of taxa tion on so-called intangibles: Neither of these*meas ures touches the problem squarely. The question is, Should money, stocks, bonds, and similar evi dences of wealth, be taxed? Answering this question in the affirmative, then we must decide on what basis. Clearly the answer to this would be not on face value, but on earning power. Here is one of the weaknesses of the law as it exists. J. A. C. Kennedy of Omaha has prepared a brief for submission to the legislature, in which the whole subject is carefully examined. He shows that the law now strictly applied practically confiscates the major part of the earning* of capital Invested in - ordinary securities. This necessarily compels invest ment in such forms of security as can not he reached by the law. Also, that a large proportion of the "in tangibles” consist* of stocks and bonds already taxed elsewhere, so the additional levy on intangi bles is really double taxation. This is contrary to the principle that is employed in the Smith law deal ing with mortgages. • • a Other sound arguments Ire cogenll; urged by Mr. Kennedy against th* law which has so many absurdities that it is tedious to undertake to recount them all. His conclusion Is that a specified low mill levy on actual value of the forms of wealth now listed as "intangible” will produce far better re sults. He shows by the experience of other state* that such a form of taxation actually increase* the amount of such property included in the tax roll as to far exceed what might be gained under the prac tice that prevails in Nebraska. In Iowa, for exam ple, with a flat levy of 4 mills the "intangible" total has risen frpm $36,000,000 in 1912 to $686,000,000 in 1924. In Minnesota the amount has gone up from $14,000,000 in 1910 to $405,000,000 in 1924, under a 3-mill flat tax. In Nebraska in 1921, when the general property tax applied, the amount listed was $85,000,000. Under the law of 19,21, the amount returned for 1924 was hut $128,00.',000, a figure almost ridiculous when compared with Iowa or Minnesota. Experience in eastern states show simi lar result*. • • • It would seem that the legislature would act Wisely were it to adopt a provision that will levy a flat low mill rate on all forms of wealth now classi fied as "intangibles.” Such a plan has worked well in other states, and surely will be better for Ne braska than the law now on the book, which Is ad mittedly of little service and the source of much per plexity and vexation to taxpayers. MR. DAVIS SHOULD CHEER UP. A. J. Davis is stats superintendent of New York for the Anti-Saloon league. Evidently he takes him self, his job and his organization more seriously than most folk. Mr. Davis says New York seceded from the Union when it repealed the Mullins-Gage law, and he fears that the federal government will have to step in and by force of arms enforce the consti tution. Mr. Davis actually sees another civil war in the offing, with liberals on one side fighting and dying for their cause, and prohibitionists on tho other fighting and dying for their cause. Brother Davie should take something for It. ’‘When I think of the terrible priee we had to pay for the abolition of slavery, I pray the time may never come when the United States will he moved to use force of arms to enforce the constitution,” wails Brother Davis. We hope the good brother will cheer up, for yt* tan assure him that he is worrying over nothing at all. There is about as much likelihood of civil war over prohibition as there is that the time will come when crack-brained enthusiasts like Brother Davis are no more. Prohibition is making progress, not be cause of its Davises, but, in spite of them. Intemperance has been the curse of all genera tion*. Not alone intemperance in the use of intoxi cants, but intemperance in language. An unbridled tongue hacked by a fanatical mind can cause more trouble than an army can quell. One Davis turned loos# esn arouse Intolerance that can not be subdued by r**aon. y Superintendent Pavla la doing the cause no good < by his direful predictions. On the contrary, fanatics like him are doing the cause of temperance infinite harm. He should be muzzled, just as the fanatical advocates of "personal liberty’’ need to be muzzled. Reason and common sense will eventually solve the prohibition question in a manner satisfactory to the great majority. PERPETUATING AN INJUSTICE. We record it with regret that the senate has decided to keep the voters of Douglas county in a separate class. Dividing them from the voters of Nebraska by a special provision of the election law. We have many times pointed out the injustice of such a provision. It has not added any security to the purity of elections in Omaha, nor has it achieved anything but hardship on the voters who are affected by its application. We resent, as we have always resented, the im putation contained in the law. We do not believe that the results of election in this city and county have been achieved by the machinations of a group of unscrupulous politicians, manipulating a body of venal voters. Such an allegation is a gratuitous in sult to the electorate. We do know, however, that the faction which worked most strenuously to achieve the result now attained has only been oc casionally successful in obtaining control. This i« neither here nor there. The Omaha Bee does not and will not appear as mouthpiece or cham pion for a factional group in or out of the party. We do believe, however, that the law is unfair to a large number of voters, who may reasonably be di vided amongst several parties. On their behalf, and on that alone, have we appealed to the legislature to put Douglas county under the same law that is applied to the rest of Nebraska. A voter should not. be handicapped because his home is in Omaha. ^ et certain Omahq citizens think, he should, Rod the leg islature agrees with them. The matter will doubtless be taken up two years hence, and perhaps a different spirit will then pre vail. Until the law is changed it will be observed heqe as it has always been. For Omaha is law abiding. ACID TEST ON LIBERTY. New York police were called upon to disperse a meeting which had heen railed in the interest of 'iherty and free speech. Norman Hapgood, rham pion of the down-trodden, wherever they may be found, presided at the meeting. So thoroughly aroused were those in attendance that, the greatest confusion prevailed, because each of the 1,100 present had a speech to make and insisted on mak ing it. No greater proof of the freedom that exists in this land could he asked. But an Italian communist declared with vehemence that in Russia greater freedom prevails. He was pleading for what he calla the "political prisoners.” Of course there are no such in Russia. One American newspaper corre spondent spent fourteen months in Russia, ten of them In prison, solely because the gentle soviet au thorities regarded her with suspicion. She might have been in jail over thpre yet, had it not been for the intercession of an American business man with whom the soviets were dealing. If our Italian communist will only present him self in public in Moscow and denounce the govern ment as he did in New York, he will he quickly given a demonstration of the difference between the free dom of speech in the 1 nited Btates and that pre vailing in Russia. The fart that the 1 nited States only interferes when the reds make themselves a public nuisance by disturbing the peace with their unruly meeting* supports them in their charge of oppression. As a matter of practice, they can shout themselves hoarse in Omaha nr anywhere else. No body pays any attention to them. The acid test is shown by the holding of meeting* her# to denounce ‘he governmebt, while in soviet Russia they do not dare even to think, much less express, objection to authority. A scientific expedition is headed for the Gobi desert to discover, if possible, the starting plare of the race. A few insurgents in congress know where ihe race is going to finish if it doesn't follow their advice. / In hi* opening remark* the speaker of the In diana legislature said, “Make your Chautauqua ad dresses somewhere else.” It is to be hoped that he meant somewhere else in Indian*. Franklin P. Roosevelt, is making plans to rebuild the democratic party. This is calculated to bring ol’ Poc Rryan rampaging up from Florida with a roll of blue prints under his arm. A Chicago university professor say* if we'd quit wearing clothes vfe'd get over blushing inside of a week. Rut how about goose pimples at. this time of year? The lay jury about to undertake the job of clean ing up the New Yofk stage would do well to con tract for formaldehyde by the carload. The proposition to make London barroom* more attractive ha* a reminiscent aound to a lot of people on this side of the pond. Pown Lincoln way » number of beam-hearing eyes are looking for motes in Omaha'* optic*. Speaking of a gas tax, is there any possible way of levying one on the senate output? Old King Ak Is about ready to send out his but tons again. You all know what that means. Nothing like a congressional salary boo*t hill to obliterate party lines. Unveiling the windows was some ceremony, !------1 Homespun Verse By Omaha’* Own Poal—• Robert W'orlhington Davie l_* THOUGHTS. The anti rorr.e# up «o brlghtlt The toocoinr #kle# are #et \\ i i!i lovellnesa of lewela, With tone of coronet A lillie and blithesome r al ien Sleep# sweetly through the day. Where th# ukulele# play. oh. #lng the #ong of .lazxland That prescienra fade# befor*! oh, chant the lilting lyric That tilt# Convention # door; For If th# eon I I# goln*. The henrf ntttat lend the way; Hut there I# aweeter niu»io Th«n ukulele# play, . . . The #un come# up *o brightly. The morning akler are «et With lovcltr.ee# of e«el», With tone of coronet \ lithe end blithesome maiden Sleep# aweetly through the day, And wander# forth nt rupee*. W here th# ukultlee play. ^----- 'I The Hawk and the Sparrows i l-----' i r -- " ‘a I Letters From Our Readers AM letters must be signed, but name will be withheld upon request. Communications of 200 words and less, will be given preference. th* flood* of ths Old Missouri. Open [the heads of the great chamber and cienn^e them thoroughly. Thu* we can assist Andy Gump by making Omaha the greatest city in the world. We can do so because of Its geographi cal lmation. All together—lets go. First, let * cater to such men as our Mayor Jim. and forget about the business and their class. As it has been said by one of our great theologians, "An hon est man is the noblest wotk of God. ’ I think at present they are scar* e, so let us get together and boost for Omaha and an honest man. As Omaha is hounded on four sides by the best soil in the world, and we don’t bar the soil near the Nile river, which has the deepest soil. But we have the most productive. N'fluaska, J««*a und Missouri has soil whir it will grow anything that « ornes out of ditt. Even if Missouri does have some places where the land is sr^ poor it takes 1«» men and a gal Ion of moonshine to rnise a disturb .j \n\ r BTUtEMtM What is your Cell Number•? Frankly. I have put the question this way to flag your attention, as your eye scans this big page. I refer, of course, to the number of the battery which fits your flashlight. The longest - lasting, brightest - burning batteries, of course, are Eveready. The small cell is No. 935. and the large one is No. 950. Look on the side of your Ever eady flashlight to find your cell number. Th-n you won't have to tote your flashlight along when you buy new batteries. Keep your flash lights loaded with long-lived Eveready batteries! ■ — . '' --- Boosting for Omaha. Omaha.—To the Editor of The Omaha Bee: In The Omaha Sunday Bee I observed an article by W. A Fraser, president of the Woodmen of the World bife Insurance company, entitled, “What Omaha Really feed's. " I consider hia advice logical and full of pep, and I hope that no render of The Omaha Bee will miss it. I believe in boosting, but it must be for the welfare of all the people of Omaha and not for the special privilege of a few; the social welfare as well ns the industrial must be Included in the boost. bet us not forget that citizens from other 'states know Omaha, and they can also boost or criticize our city. There is one way to boost, to cooperate with our street commis sioner, Mr. Noyes, by keeping nur streets afnd allevs clean. It is envy to criticize, but let us not forget that our street commissioner does nil he mn with the street implements he has on hand. I think a few more such implements would be a boost for our street department. When I came nut from the Empre*<; theater Saturday night T was sur prised to see the sidewalk covered with a blanket of dirty newspapers, and thi« was on Sixteenth and Doug las. The city council should pa«s an ordinance forbidding throwing or having any newspapers or other rub bish on the street under a $•'» fine. The newsboys should be taught to help keep the city clean. Many grocery stores are also guilty of throwing rtrbbish on the streets and blockading the sidewalks with their wares and boxes. Some citl**s would not tolerate such violation. I believe the greatest boost to the Queen of the Blaine Is cleanliness. We have a good street commlssionec. el wavs on the job, and he Is a man who knows how to treat his men under him. so I hope the city fathers will stand by him and his work, bet its boost for factories, smh ns tanneries, woolen mills, rnnnol gbods rnanufac tories and corn starch mills and nth ers We have the raw' material, bet’s go. .1 ESSE M A FIT Kb, Ml North Sixteenth. Enforcing the Uw. Wsusa. Neb, To the Editor of The Omaha Bee Permit me to sav a word 1n reply to the letter of Jam''' Berk of Omaha, referring to law en forcement and the eighteenth amend ment, In which he railed at Mr. Ed P. Smith, former mayor of your re nowned city, because he tries to do his aworn duty bv enforcing the law* of our land. Mr. Beck does not like the eighteenth amendment, but for the good of society it is the law of the land and must he enforced. Time was when the Constitution of the Irnlte«l States was held sacred. The Const I tut ton of th# I’nlted States Is a (Sod --- «s Abe Martin V_i inspired document, which stands for freedom (to do right), purchased by the* blood of our forefather*, and, of course, we cannot spit or trample upon any part thereof without mar ring the whole of the same. Mr. fleck throws out a challenge to every honorable citizen of your fair city; be says that bootleggers and their patrons are the backbone of Omaha’s business men. I believe that no greater untruth has -ever Teen uttered against the metropolis of Ne braska, and he continues by jeeringly > saying that -Mr. Smith can make his Hible class believe that the eighteenth amendment can be enforced, but no on© else. I have not the honor of being a member of Mr. Smith's ftlble • •lass, but by the grace of fSod, ;*•< h member of the church council and a Sunday school teacher. I say there must !»e more respect for the law of **iir land if this nation under Hod is to survive. ft does my soul good to know that there are men in public office like Mr. Kd P. Smith who will confess ! ("hrist as their Savior, who died on ! Calvary's oro««. and arose again from j * he dead that we. believing on Him. I might live eternally wuth Him. for : • herein lies the hope of the Individual and the nation. C. R. ANDERSON. Salvation for Omaha. 4 Omaha To the Editor of The Omaha Pee: A few reasons why 1 am for t>maha: After many years of suppression, depression and praying thusly: * Oh Lord Cod. bless me and my wife, my son John and his wife, us four and no more, amen,*’ the Chamber of Commerce has about exhausted their endurance. Therefore if we as citi zens of (Uriah*. even in our humble position, will place our shoulders to the wheel «*f industry we can release f "THE CONSERVATIVE” i The Best Place to Save Your Money I The Best Place to Borrow Money The CONSERVATIVE I \m J sVo;*y Savings & Loan Association ,7:rB, II S.Titif* 1614 HARNEY Horn** AIM r.RTIAFMTVr. AnVEKTI^EMKN'f1. HARMLESS LAXATIVE All Children Lot* Itt Pleasant Tastt A. Mother! Your Sick, Constipated Child Needs “California Fig Syrup” Hurry Mother! !•> en n feverish hi ho us or constipated child loses the pMtsnnt t«Kte of ‘T'ltlifornt* Klfc S\ rup." This gentle, hnrnit«'"R Uxn live never fulls to sweeten the stout ;*< h nnd open the bowels. A te*spoon ful todey nmv present n sick child to inenow. It Uoeiift't crump in ovsrsct t'ontain* no nen'otlc* or toothing (Iriigj. A*l» your druggie! for genuine “<>11 fnrnla Kk Sxrup' which ha* direr iInna for baMee and children of ell hwo* printed on bottle Mother' Ton niuat mix "t'allfornla” oi you max get nil imitation fig ex mu. 1 Our idoo o' norvo 15 • nmoluiddy • ryin’ •' (fit 11 p'litirnl inh 'cnu ■< • hoy voted for ConlldKo. Thor's j lomolhin' th’ mutter with mndorr I (Unrin’ when ovon 11 oiroinylo i-. it ih’ w*y. II;..) P rSUNNY SIDE UP , Hake Comfort.nor forget tJhatSunrise ne\Jerfailed l ---—---' I /---- ' Yesterday morning a friend called our attention to what lie railed the ‘ smoke nuisance,” and proceeded to complain bit terly. ilk aroused no answering response in our soul. Per sonally we'd not complain If a thousand more smokestacks were irouring smoke heavenward*. AYe'd prefer tort much smoke to a lack of it. of course it is a wicked waste of fuel to send It up the chimney needlessly, but better that cricked waste than no smoke because of cold hollers. For some time to come our rallying cry is More Smoke Frrilti More Factory i himners. Our acquaintance with Pol. Torn Dennison Is very flight, hut we have heard quite a hit about him during the last 3o or sti tears. The other day, while sauntering down the siieet, we saw t’olonel Dennison and another man in earnest conversa tion near the corner. “Aha.” thinks we. "here's where we eavesdrop anti hear some dark, nefarious scheme being put up.” So, pretending to ire looking at the strop windows, we etlged up and listened In. Dennison and his companion were talking about 'anna bulbs and lelling how* many kinds of birds flocked around their little bird baths last summer. It has b»en many years since we were Interested In TJncoln politics, hence we are out of touch. But noting the tremendous inter eat of a I.tncoln morning new spaper in Omaha * politic al affairs, we wonder who Is blamed for everything down there sho e Kd Bignell retired. \Ve r an remember the time when Kd Bignell was the Toni Dennison of Klnroln, Just as Tom Dennt son is now* charged with being'tbe Kd Bignell of Omaha. Providence permitting, anti tire board of education not ‘changing its collective mind, we will Journey down to Craig. Mo., in a couple of months and address the graduating class of the high school of the old home town. It was in Craig that We made mu* Initial plunge Into the newspaper publishing business. That was a bit more than 40 years ago. In the graduating class will be children of the young fellows and gills with whom we user} to churn around. In lire meanwhile we are depending upon lire fathers and mothers uf those graduates keeping pfett v atin about some rtf the things t ha ^transpired Ip those nerer-to Ire-forgotten days. Belf-iiiterest should Impel :lr-*ro to do that ^ very tiling. The Invitation to make that address calls up a host of memor ies. Thei e wa* the time of the big floral, in 'S3, if we remember correctly, when the Missoni 1 came from eight miles away and water was six feet deep in the streets of Craig. Then there was the building of the big dyke around the town Im mediately after that flood. And the dub dances in Heaton's hall, and the horse tares southeast of town, and the amateur dramatic* entertainments, and the nutting and berry parties in tire bluffs, and catching bullheads in the Tarkto. But th< occasion will be tinged with sadness. Many of the familiar fares will be missing. Nebraska IJmeriek. v There was an old man in Yutan Who made some brew In a can. , The ran was corrode*}. And quickly explode*!. And they never found the old man. Brain Leaks. Dollars spent before they Are earned are always doubly eai iied. lyive flies out of the window when suspicion peeks In St I he door. Did you ever live In a town that wouldn't he helped by a few obsequies? The more you know about the other fellow's job the better you will like vour own, # What some men esteem to tie life s greatest success la merely life's greatest failure. WILL M. MAUPIN. inre, she has f eared lots of good men and raised plenty of bell. Getting back to the subject, we. as people of Omaha and vicinity, bave^ iccem, to the two greatest sources of production, as opr own real sources • f production are froru the soil and the mi mis of men. _ \ As we have the resources. lofs t.f energy, and as much Integrity as any city in the world—let a go. Boost f, r omaha. and even quief for Andy Gump, as he promises to muke Omaha the capital city of the world within the next 100 rears. \V. X. Y. Experience and Automatic Heating Service The experience of Nokol — the pioneer automatic oil heater for homes — is un rivalled. Nokol has stood the test of time. It is the oil burner upon which the suc cess of the oil burning industry’ was built. For 7 winters Nokol has given its owners unequalled heating comfort. Today mors * than 21,000 homes are Nokol heated. Nokol is the simplest and most econom ical oil burner on the market. Its fuel cost is less than that of hard coal, and to the best of our knowledge, less than that of any other oil burner. Its saving in fuel cokt, janitors’ wages, cleaners’ and deco- ^ rators’ bills will practically pay for it. Buy it now, and have it during the variable weather of Spring, when you need it most. An installation can be made without in terrupting your heating service. Nicholas Oil Corporation See a Nokol in operation at our ihow room 1803 St. Mary* Ave. At. 4040. AMERICAN NOKOl COMPANY,(1.^. j Nichols* Oil Corporation " *••••••••••••••••••••••• • 1Atk and $t Mata* Avt., • Owihi, Nrk Vomi _ _ • 0*at»#tn*n t n««*« *•*.! m0m : --- J •»■»•*** ^ H**««^ [»%] ! n*a» e«*^. .. . ■■ — i'i 7* il I' " V’1 '