The Omaha Bee
M O R N I N G—E V E N 1 N G—S U N D A Y
THE BEE PUBLISHING CO.. Publiahar
N. B. UPDIKE, President
BALLARD DUNN. JOY M. HACKLER.
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Entered as second-class matter May 2ft, 1908. at
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Omaha-UDhere the West is at its Best
POLITICS IN THE SENATE.
Rejection of the nomination of Charles B. War
ien to he attorney general of the United States dis
closes more plainly than before that political lines
govern in the senate. Professions on part of the
democrats that they were ready to let the repub
licans settle their own differences vanished. Solidly
the members of that political faith voted against the
president's choice. Only blind partisanship can ac
count for this. A minority refuses to give the presi
dent the privilege of selecting his own cabinet mem
bers.
• Eleven so-called republicans voted with the
democratic minority. Ten, among them two from
Nebraska, actually recorded their votes, and the
eleventh, McMastcrs of South Dakota, was paired
against the nomination.
The issue is thus squarely outlined. Party poli
tics, plus personal bias, is to govern the senate. The
Coolidge program will meet the same factious oppo
sition in the Sixty-ninth congress that prevented its
being carried out in the Sixty-eighth. “Insurgent”
republicans will aid a democratic minority in thwart
ing the administration.
Nothing is to he gained by gnawing a file. Pres
ident Coolidge, we believe, is courageous enough to
go ahead with his plans. He will show if he is a
tighter. The republican majority in the senate may
be able to function, despite the defection of those
who were elected as republicans, but who find it
pleasant to vote with the democrats.
A recess appointment of Warren was offered by
the president, but declined by Mr. Warren. The feel
ing that he would be an embarrassment to the ad
ministration under conditions existing controlled the
action of the Michigan man. President Coolidge
promptly sent in the name of John S. Sargent of
Vermont, which is now before the committee. This
may end the controversy, and adjournment will give
some of the senators a chance to think things over in
a calmer atmosphere than that of Washington.
JIM REED ORATES.
Senator James Reed of Missouri is a great ora
tor. When he turns loose the floodgates of his elo
quence he charms the birds out of the trees, and all
the world takes pause to drink in the music of his
voice. By the side of James, Demosthenes was a
piker and Patrick Henry and Henry Clay also-rans.
When James broadcasts through the circumambient
atmosphere the stars halt in their courses and planet
ary systems are thrown out of their ordained course.
When he opens the sluices of his eloquence nothing
can withstand him. Error, wounded, writhes in pain,
and Truth, with a triumphant flop of wings, perches
upon the imperishable gonfalon of victory.
Recently Senator Reed, stung, perhaps, by some
criticisms of the august body of which he is such a
scintillating fraction, paid his respects to the “$26-a
week newspaper scribblers who get nowhere.”
But even rfomer nodded, so there is nothing
ctrange about a little wink of sleep snatched by the
oratorical gent from Missouri. It is very evident,
judging from the lucubrations of the gentleman from
the state once represented in the senate by Thomas
H. Benton, that the $25-a-wcek newspaper scribblers
got somewhere at least once, else why the vocal
gyrations?
And why the sneering reference to $25-a-week
scribblers. Goodness knows if they could vote the
size of their own salaries, like congressmen do, they’d
not he less than $27.50-a-week scribblers, maybe
530-a-week.
Who will gainsay the assertion that when a $25
a-week newspaper scribbler can set James to agitat
ing the pellucid atmosphere with his eloquent vocal
gyrations that he is getting nowhere. To stir James
Into action adds so much to the gaiety of natiops. It
affords a weary people relaxa’tion. Jamas is a good
thing, just as fleas are good for a dog. The fleas
keep the dog from mourning over the fact that he is
a dog. With the gyrations of James to think about,
we can now and then pause in our worrying about
our senate’s lack of either knowledge of or sympathy
for the people.
Pause, good people, pause, and for a moment
consider what a distinct loss to the nation's daily
amusement it would be If James were to suddenly be
stricken dumb.
THINGS WE DO NOT NEED.
Unanimous approval will be given the act of Dr.
John H. Mohler, chief of the Bureau of Investiga
tions of the Department of Agriculture. He threw
into the incinerator a bottle containing the virus of
a deadly swine plague. It was brought here from
Africa, with a request that it be studied in hope of
discovering a cure. Dr. Mohler said the place to
study the disease was in Africa. We have enough
trouble of our own, and do not moan to take any
chances on adding to them.
At Boston the other day entry was refused to
2,000 packages of shamrock from Ireland, because
rut suspected danger of infection. Many other im
portations are declined for similar reasons. Uncle
Sam is waking up at last. If the first Norway rats
that landed her in the Seventeenth cenry, had been
hunted down and killed, we might be spared the ex
pense of $100,000,000 or more each year It costs to
support the progeny of that first importation. The
boll weevil, the Japanese beetle, the white pine acale,
the San Jose acale, tha gypsy moth, and * holt of
other expensive pests have been admitted to this
country. Innocently enough, in the first place, but
destined to become terribly destructive.
Now the Department of Agriculture is playing the
safe game. Any object of suspicion is not admitted,
no matter where it comes from. War is being carried
on against the pests we have, but new ones are not
being welcomed.
FLAT MILL RATE ON "INTANGIBLES.”
The senate committee at Lincoln is not making
great headway on the measures dealing with the “in
tangible” sections of the present revenue law. It is
reported that a sentiment exists in favor of retaining
the section that deals with building and loan stock,
and revising that which lists bank stock at par value,
regardless of market value. One of the most favored
ideas is to list bank stock at 65 per cent of its mar
ket value. An alternative to this is 100 per cent of
market value, to be taxed at 65 per cent of the mill
levy in the district where the assessment is made.
Either of these methods is uncertain, and not likely
to produce the results aimed at.
A considerable influence is turning to the flat mill
levy plan. As the general idea is examined, the rea
sons for such a tax are more and more clearly un
derstood. “Intangibles” largely consist of moneys
and credits. Moneys in a great measure and credits
wholly represent tangible property on which taxes
rlready are laid. To tax credits, then, really
amounts to double taxation. Experience in dealing
with farm loans forced the enactment of the Smith
law, which in effect exempts farm mortgages from
taxation. Credits that represent cattle, hogs, grain,
etc., should not be subject to double taxation. For
the same reason that the farm loan was finally ex
empt. That is the lender adds to the interest rate
whatever, the tax amounts to, and so in the end the
levy falls on the tangible, and the intangible escapes.
A low mill levy, then, is a benefit to the owner
of tangible property, on which the burden falls heav
’ly enough. Such a tax can be applied, for it has
been successful in states all around Nebraska. To
continue a practice that has proved unsatisfactory
is not wise. If the senate committee is guided by the
experience of other states, it will not try to produce
any wonder-working device, but will adopt that
which has been found workable elsewhere—a low flat
mill levy on intangibles. S
TOWN MARKET IN MARKET TOWN.
A pretty little point in the auto-parking problem
is brought out by the Associated Retailers. The po
lice practice of “towing in” cars parked in violation
of the rules is discouraging to visitors who are not
acquainted with local regulations. Ten minutes is
not long enough time to permit of an extensive shop
ping visit. Consequently, the retail merchants would
like to have the time extended to at least an hour.
One thing has been established beyond ques
tion. It is physically impossible to arrange traffic
rules that will suit all. The “curb hog” and the
“parking hound” have been developed to a very high
degree and exhibit remarkable ingenuity in the way
of dodging the rules. Of course, they inconvenience
everybody else, but they have a defense that sounds
good. That is, their claim to parking space on the
street is as good as the next man’s, and so they exer
cise it.
Retail dealers are naturally and properly Inter
ested in the convenience of their customers, whether
they be from out of town or not. The privilege of
parking in front of or near a big store is not one to
be lightly dismissed. When the parking space is all
taken up by cars that belong to residents, and some
not moved from early moaning until late afternoon,
shopping traffic is materially interfered with.
To meet this situation calls for considerable
statesmanship on part of the council, and some
diplomacy on part of the police. Omaha is a market
town, and as such Is looked to for the facilities and
conveniences of town market. How to provide these,
and at the same time keep the streets open, circum
vent the “curb hogs,” and not make trouble for any
body, is a problem deep enough to engage the
thought of the wisest of our local statesmen.
At this season of the year it may snow just snow
elsewhere, but in Nebraska it is snowing winter
wheat and apple blossoms, tall corn and a lot of
other good things.
Senator Couxens insists be is being persecuted.
A demand for unpaid taxes to the amount of $11,
000,000 might look like he actually was being
pressed.
If the Nebraska senators at Washington really
want to know how the home folks regard Calvin
Cooolidge, they might scan the election returns.
A movie actress says she is looking for a hus
band, but all she has gotten up to now is publicity.
Maybe that is what she really wanted.
Again Nebraska is debarred from the “Rig Ten,"
hut they all have respect for the Cornhuskers when
the game is going on.
Wonder if Vice President Dawes knew about the
rule that requires a senator to get permission to call
another a “liar"?
No senator has yet been heard to complain that
Coolidge lacks either courage or sticktoitativencss.
Well, the groundhog put in a healthy kick as his
jurisdiction was expiring.
Maybe the senate will go as William E. Borah
goes, and maybe not.
Senators must have their daily battle, no matter
what else happens.
As Mark Antony put it, “They are all honorable
men.”
r
Homespun Verse
By Omaha’* Own Po«l—
Robert Worthington Davie
- - , —J
FELICITY.
When friend* of day* behind me
t'otne In to grasp my hand,
The real Import of living
I truly understand;
And when they pause to visit
As folks do now and then—
I feel that fullle longing
To llv* my life again.
The farmstead of those summers
That seem divinely fair.
Is Just «s true In mem'ry
As though 1 still were there.
The friend* of old day* kindle
The dim fires of delight.
And from the smouldering ashes
The flame* flare, high and brig!;'
I.If* Is a song that mellow*
To rlrhnees a* the year*
Of friendships and aehlevament*
Enthrall our trifling faar*. —
And thl* I* why I rh*rl»h
Th* offering* of lime,
And ipend my day* ••pressing
My haitfiMM la rhyat.
Farm Marketing Isn’t the Only Place They Need Co-Operation j
S , I-- ■ i i — .. '■ ■ ... . . . ■ ■ ' "" ^
t
Letters From Our Readers
All letters mutt be signed, but name will be withheld upon request.
Communications of 200 words and lest, will be given preference.
J
Taxing Intangible*.
Omaha.—'Do the Kdltor of The
Omaha Bee: A large proportion of
"intangibles” as defined by our statute
would fall under the genera! classifica
tion of credits, e. g., notea and ac
counts receivable, secured or unse
cured. But in most instances any tax
put upon credite is simply further
burdening of tangible property which
the credits reflect, 1/ e., the cattle,
grain or merchandise, etc.. Bold or
mortgaged.
In considering this aspect of the
matter one should keep In mind cer
tain fundamentals, Including:
a. That practically all rredlts re
(lect tangible property: in other words,
ire the evidences of indebtedness re
sulting from the sale or mortgaging
of tangible property as, for Instance,
notes or accounts receivable received
In lieu of cattle, grain or merchandise,
etc., sold or mortgaged.
b. That money and credit function
In a country-wide market.
c. That money will go where It can
command the highest safe return, and
It will quickly and certainly lepve any
Jurisdiction where unusual burdens
are put upon It, such as a 2 per cent
or 3 per cent tax on $100,
d. That If unusual tax burdens are
put upon credits by a particular state,
then, to the extent that credits re
main In such state, an added Interest
rate or selling charge will be required
of the receiver of the tangibles, the
cattle, grain or merchandise, etc., the
sale or mortgaging of which origi
nated the credits.
It follows front the foregoing funds
mental facts that, to the extent credits
(notes or accounts receivable) auhjects
ltaelf to tax chargea, the burden Is
largely passed on to the local owner
of the tangible property, the purchase
of which, or loan on which, created
the note or accounts receivable. In
the last analysis, therefore, a tax on
many Intangibles Is essentially an
added tax on tangibles, and, as the
Nebraska citizen has the tangibles
(cattle, grain, merchandise, etc), to
burdensomely tax credit Intangibles Is
simply to further assess the Nebraska
owner of the cattle, grain, merchan
dise and other tangible property. Proof
of this practically inevitable result Is
the farm mortgage. Before the enact
ment of the Smith mortgage lawtOen.
Sections 5»r,0 to 6954 lncluslvs, 1922
Statutes), the farmer paid a rate of
Interest which Included the tax paid
by the mortgagee. We corrected this
situation by the Smith mortgage law,
the practical effect of which was to
relieve from taxation farm mortgages,
that Is, leave the assessment basis of
both the farm and the mortgage only
100 per cent, In other words equal
only to the value of the farm, Instead
of as before the assessment basis was
the sum of (a) the value of the farm,
and (h) tbs mortgage loan. We did
this because we had no option. Monet
functions In a country-wide market.
and, prior to th# Smith mortgage law,
it would not function In Nebraska ex
cept at a rate of interest which in
eluded the tax on the mortgage.
It might possibly be urged that, if
these conclusions are sound, then we
might as well tax Intangibles at 100
per cent, that la, equally with tangi
bles; that is to say. If th# tax burden
Is inevitably passed on by the owner
of the Intangible property to the own
er of the tangible property, we might
as well let the intangible owner pass
a full burden as a fraction of a bur
den. The answers briefly are;
a. The owners of the tangibles ar#!
carrying enough tax burdens now,
and no further taxes should be creat
ed which can effectively be shifted to
tlielr shoulders.
b. Experiences of stales with low
flat mill rates has proven that the
"passing on" of the tax Is not Inevita
ble. If the tax burden put upon the
Intangibles is reasonable, that is a
low flat mill rate, then the owner of |
the intangibles will not go to the
rounds of arranging to avoid a too
burdensome tax. which methods In
elude the “passing on" of the tax. or
the moving of the cash originating
the credits to a more favorable juris
diction.
In short, the hope and means of
avoiding having money and credits
leave a state where threatened to be
taxed at 2 per cent or 3 per cent per
$100, or possibly stay and "pass on"
the tax where it Is practicable. Is to
make the tax burden aueh that it can
be (competitively speaking!, and will
he, received and borne agreeably, that
la, make it a low flat mill rate. In
this connection It would be well to
keep in mind that our sister states
to the north, east and aouth have low
flat mill rates of taxation on Intangi
bles. Therefore, money and credits,
if too greatly burdened In Nebraska,
will not have far to go to avoid Ne
braska'* mistake. TAXPAYER.
| Abe Martin |
Ton don't have t' tip mil of yn
lilo.vmrnt t' be a loafer. We don't
' now an milch about all f hi.« aun
hina an' don't worry atuff. We've
pot t' aide-atep a lot o' obligation!
t' tit in th' don't, worry rlaaa. an'
we've pot t' amile a whole lot t' pit
by fer nothin'.
iCaat right. till.)
The Scotch of It.
“The vera beet music I ever heard
whateffer," remarked, one of the
piper* at a Bobby Burn* night, "was
doon at Jamie MacLaughlan'*. There
was 15 o' u* In Jamie's wee back par
lor, all playin’ in different chune*. I
thorht I was floatin’ about In heav
en.”— Everybody's Magazine.
"Alaska legislator six weeks mush
ing to Juneau." The average legis
lature In trie slates mushea longer
than that.—Han Antonio Express.
LUMBER
Millwork and General Building
Material at
25% or More Saving
to you. Don’t even consider buy
in>r until you have sent us com
plete lists of what you need and
have our estimates by return
mail. No money down. We ship
quick and pay the freight.
W. F. Hoppe Lumber Co.
9th and S Sts. Lincoln, Neb.
N ET AVERAGE
PAID CIRCULATION
For FEBRUARY, 1928
THE OMAHA BEE
Daily.76,202
Sunday .77,710
Do«i vial include returns, left*
overs, samples or pipers spoiled in
printing and Includes no special
•ales or ffrss circulation of any kind.
V. A. BRIDGE, Cir. Mgr.
Subscribed and twsra ta be lor, me
tbi. Id day of March, I92S.
W. H. QUIVIY.
(Saal) Notary Public
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