Southern California Daily Trojan: U.S.C. Institute of Government, Vol. 3, No. 2, June 17, 1936 |
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jghth Annual University of Southern California Institute of Government Special Edition For S.C. Institute Of Government SOUTHERN DAILY CAL 1P 0 R NIA TROJAN United Press World Wide News Service III Los Angeles, California, Wednesday, June 17, 1936 Number 1. G. 2 awford Eyes ew Expansion Of Government Ution Can Be Attained Under Constitutional Order, He Opines I Essentials Laid Down (Insolation of Units Is liaid To Be Only Way Of Reducing Bill By J. K. Grant inlpss we create a program for H expansion ot government we 21 expect chaos as a result de-I td Dr. Finla O. Crawford, chalr-^of the political science depart-t of Svracuse university, ln before the Taxation sec-■o( the Institute yesterday morn- -he trend of government is In [direction of further expansion,’ [tated, "and while the soution ,ie problem involves a new so-and economic philosophy, this be accomplished within the Rework of our constitutional sys-Howevcr, it will require re-..tzation of local and state gov-lients and of our taxing system." lists Six Aims withstand the pressure of the H [nsion of government on budgets ■ to hold tax levels within their ment levels, Dr. Crawford stated ■ i it will be necessary to: T ) Stabilize the functions of gov-■r.ent. ■ i Determine the level of gov-■nent best fitted to carry on the Hlces of government. ■) SUmlnate the archaic and out-led units of government. 1) Relieve the general property of its heavy burden, i) Study the use of the grant-ln-and the shared taxes Hail to the Chief S. C.’s outstanding venture into the field honorary doctor of laws degree. President of public affairs during the past scholastic Roosevelt, as pictured here, received the deyear was the presentation to President gree from Doctor von KleinSmid on the front Franklin D. Roosevelt, last October, of an steps of Administration. University Activities Get Widespread Recognition When President Roosevelt came to the S. C. campus last fall to receive an honorary degree of laws and told thousands Coordinate our tax systems of assembled students and citizens that “the fame of the Uni-eUminate overlapping and dup- j versity of Southern California has spread over the entire world,” another milestone was marked in the line of public -* service which the university attempts to rendar. Multiplicity Scored be multiplicity of taxing units ■sin* the problem of taxation in 11 country " Dr. Crawford stated tt morning session. “If we wish P^Jreduce the tax bill, we should ^ t at the problem of reducing the ^pber of units of government :h have authority to levy and taxes. Talnly visible taxes accounted 12.5 per cent of the costs of my across the country from Syra-" Dr Crawford stated. Ive separate evils," Dr. Craw-pointed out, "result from the [tipllcity of taxing Jurisdictions the division of financial re-nsibility for government ln this itry." These evils he summar-as follows: Enumerates Evils ) Tax competition between the iral and state governments. I) Interstate tax competition. I) Overlapping and conflicting le claims to taxing jurisdictions, |cn result in double taxation of I inequitable nature. V The avoidance of certain types Btate taxation, such as sales taxes, ler the protection of the inter-'• commerce clause. ^Uneconomic division of tax fterine functions, which re- Chinese Civil War Appears Imminent CANTON. June 16—(U.E>— Civil war in China will start within a fortnight when Kwangsi province troops of the commands of LI Tsung Jen and Pal Tsung-Hsl attempt to cut their way northward to Hankow. British Intelligence reports indicated tonight. Li and Pai have carried heir quarrel with generalissimo Chiang Kai-Shek, chief of the central China government in Nanking, too far to retreat now, British observers in Kwangsi reported, and they feel that they must attack or be crushed. The British feel that the southern movement is not likely to be successful unless there is an unforeseen break, and they believe that the central government will emerge from the crisis with enhanced prestige in south China and the Yangtse valley but that it will have to tolerate consolidation of Fifty-One Nations Will Lift Sanctions Virtual Agreement Reached By Assembly on Bans Against Italians PARIS, June 16.—<U.E>—Fifty-one nations which voted sanctions against Italy last October for ag- wh7nUthe Federation In "rallied des *rc“‘on, a*alnst Ethiopia reached - virtual agreement tonight to lift Another milestone was reached Anciens Combattants, an organization of some 8,000,000 world war veterans, meeting in Brussels, honored this institution for doing the most outstanding work ln promotion of international peace during the anti-Italian economic siege at the June 30 meeting of the league assembly at Oeneva. The league states have deciedd that continuance of any sanctions Is futile and dangerous, in view of the fact that It Is too late to help Ethiopia and that Italy Is threatening to bolt the legaue If economic and financial penalties are not removed. Public Welfare Section Hears Nels Anderson R. F. C. Declared as Most Revolutionary Action By Government Coxey Incident Recalled Federal Relief as Aid to Private Business Is Class Subject Dr Nels G. Anderson, representative of the Works Progress Administration, Washington, D.C., tn his opening lecture ln the public welfare section of the eighth annual Institute of Government Monday morning stated that regardless oi who occupied the White House, the depression would have brought about some form of federal relief. In speaking on the “Responsibility of Government ln Relief Work,” the former Columbia university professor stated that the establishment of the Reconstruction Finance Corporation was perhaps the most revolutionary accomplishment of the government since 1929. With conditions out of control after three years of depression, federal aid became necessary. Three years ot depression brought about a change ln public opinion. In 1894 when Preeidw.t Cleveland told Coxey’s army that It was the responsibility of the people to support the government and not the responsibility of the government to support the people, public opinion was with him. But in 1932, when Hoover gave the “bonus army” much the same answer, the people had changed their minds, and he was subject to much criticism, Dr. Anderson pointed out. In the second session Anderson took charge of the public welfare section of the Institute of Government. He listed some of the problems of labor since the government hae had to assume increasing responsibility of the unemployed. The government ln Its relation to business has had to decide how much, to whom, and how long should unemployment relief be given. Private business has always depended upon a certain reserve of unemployed labor to fall back upon during seasonal expansion and retraction, which varies with occupations and seasons. The government in Its acceptance of marginal laborers and those not acceptable to private industry, but (Continued on par« four) The French government Is not /~y 1*1* T7I prepared to cross the strong pro- vOUSlllin f lclyS Major Parties In New Threat Justice Stephens . . . makes the grade 1934-35. The customary award, gold medal, was presented to Dr. SiStoTiVe C“tS' boo,le«'lnB.! Japanese influence in ‘the northern | Rulus B jon^raeinSmid^in^half I provinces. ■Program Listed by Classes IlL 1 j , T , , I the French governi fneaule of Lectures, Discussions ^b"ctJ^ruEc“™v of the university, in April, by Ray L. Murphy, national commander of the American Legion. Dr. Frank C Touton. former vice-president of the university, who died early this month, was made the recipient ln March of an award by government, "Officer of sanctionist Communist and Socialist elements which put It in power by advocating or taking the Initiative in lifting sanctions, but it is believed that Premier Leon Blum will follow any Initiative launched by the J British government. j A bill to abolish sanctions was I proposed in the chamber tonight by Deputy Edouard Soulier, rightist, The popular front majority Is expected to defeat the measure in order to leave the government with a free hand to negotiate with other powers on the sanctions question. Premier Benito Mussolini's Indirect threat to cast his lot with Germany also has brought Russia Into the revisionist camp, and Moscow certainly will be prepared to lift sanctions if Paris and London agree on a common course of action. NEW YORK. June 16 —<r.P>— Threat of a third-party movement which would bring under one banner the forces of Father Charles E Coughlin, the Rev. Gerald L. K Smith, and Dr. Francis Townsend, arose tonight to plague both Democrats and Republicans. Coughlin announced here he was ready to support a mysterious third-party leader who could "engage the Interest of 25,000.000 voters." provided this man announced a platform suitable to the priest’s national union for social justice. The decision will be made before Friday, Coughlin said. Contributors to Institute Receive Praise by Henley Commercial director of the department of water and power, S. K. Decker aided materially ln organizing last year's Institute of Government's elaborate exhibits. Holmquist Tells of Water, Sanitation Section Also Hears Talks By Hurlburt, Slane, Goudey, Derby C A. Holmquist. director of the division of sanitation. New York state department of health, described briefly how water becomes contaminated before and after It reaches the earth's surface, and the various methods of purifying water. Monday morning. Both physical and biological characteristics of water were reviewed ln order to make clear the reasons for the various water treatments, In the matter of sewage treatment, It was explained that treatment is necessary to prevent offensive or injurious conditions when water U discharged Into streams designed for public use. A description was given of natural decomposition, or oxidation, processes due to bacterial life. At the afternoon water and sanitation session, W W. Hurlbut, engineer of water works, bureau of water works and supply, Los Angeles. In reviewing the highlights of the American Water Works convention held last week, pointed out that there were 55 technical papers presented, as well as 14 committees and sub-committees working on various problems ln water works practice. There were 67 exhibitors displaying the very latest designs ln water works equipment. Today City Clerkship „T 9:00-10:00 a.m. Ifnrn" n s,ate'c°nected, Locally-Shared Tax," Dr. Finla G Crsw-| <Ra>ni 209, Bridge hall > ,.r 10:00-11:00 a.m. (Bridge hali7lm*nt Business,” Carlton O. Rodee. (Room 114. Last year, Emery E. Olson, former dean of the S.C. School of Government. was appointed director of the in-service department, School of (Continued on page four) ■.s. 1:00-2:20 p.m. "*v*mping of Election Laws," Dan B. Martin, election sup- Revised Coal Bill Passed by House IhnelL0< AnBeles- iMartln "I' P, Maho°d. c*ty clerk, city of Huntington Park: r>an B Icltv nf'= n suPPUs«. Los Angeles; Allen H, Wright, ci-* clerk, * San Diego. (Room 303. Bridge hall.) Beets q. ^ 2.30-3:50 p.m. 'tvsn (ii 00 Public Career System.’ Chairman: Dr Emery E. to the senate a revised Guffey bill in u'ri,‘Ieel0r’ "‘"-service" training, School of Public Affairs. Amen- to restore federal control of soft mnversity, Washington, D. C. ! coal production, struck down by ion s>»,' , Baker, instructor, fire training, department of educa- j the supreme court, f bud»f California, Los Angeles: Rov A. Knox, director, bureau There was no roll call on pass-»ltw«. efficiency, city of Los Angeles; J L. Pomeroy. M.D., age. The standing vote was 161 to 09 It was ihe quickest "repair Job ", nations on a supreme court decision in the, Thus county Decline in Autonomy Is Seen Western Counties Are Impressive * * * * * + * « * « ‘Town’ Rule of East Is Compared Citizens of Western cities, think-1 mon problems that face California, ing and acting in large units to | Utah. Nevada, Arizona, and New meet problems of vital importance, Mexico. He stressed the importance have escaped excessive desire for ] of establishing a common meeting local autonomy, according to Ed-1 ground for the friendly discussion ward M. Bassett, who is leading of Interstate planning methods and States’ Parole Reform Sought PORTLAND. Ore , June 16— <LT.P*— The United States department of Justice, having cleaned up the kidnaping racket for the present. Is intensely Interested ln reforming the hodge-podge parole systems of the 48 state* to control criminal "repeaters," Justin Miller told the Northwest Association of Sheriffs and Police convention today. Miller, department of Justice member for two years and former professor of law at University of Oregon and other Institutions, Is chairman of the U.S attorney general's advisory committee on crime. Within a year this committee will release a report on its survey of paroles and pardons ln the various states and recommend a unified and efficient method which may be adopted by all penal Institutions. Administrators Thanked for Activity Outstanding civic administrators of the Southland who have aided In making both last year's Institute of Government, the seventh annual such event, as well as this year's Institute so successful were the recipient* of considerable praise from W. Ballentyne Henley, actlng-dean of the University of Southern California School of Government, last night. Included ln the list of outstanding contributors and receiving especial mention was S K Decker, for 20 years connected with the department of water and power of the city of Los Angeles, now holding the position of commercial director of the department. Provided Exhibit It was Decker who was responsible for the elaborate exhibit which was provided by the department for the Institute of Government, ln which the entire story of pubilc utilities was explained ln detail. Never before had this intricate explanation of the methods of mechanical supervision of more than 500,000 public bills been displayed. "To Mr. Decker we express extreme thanks for last year's exhibit. We are sorry that our elaborate display of last year could not be repeated. but nevertheless we appreciate the aid which such men as Mr. Decker provided.” declared Henley. Other A Idea Other outstanding men tn t*ir fields of public service who received commendation included! Dr. John A. Eby, director of public relations, department of Water and power, city of Los Angeles, chairman of committee on public relations. B. F Delanty, general manager of light, city of Pasadena, vice-chairman of committee on power supply and distribution, who filled ln admirably when E F. Scattergood, chairman, was called from town. Dr George Parris, health officer, city of Los Angeles, and Dr. J. L. Pomeroy, who serves ln a similar capacity for the county of Los Angeles. for advice In connection with the committee on public health. J. Lyle Cunningham, staff member, bureau of efficiency, county of Los Angeles, chairman of the speak ers' bureau. Pierce Fazel. president. Los An-Reles County Employees' association, for untiring assistance in organization. Prinon Break Stopped RICHMOND, Va . June 16.—(I'.Pi —A state penitentiary guard frustrated a daring prison break attempt late today with a burst of machine gun fire which killed one guard, wounded another and critl cally wounded live convicts. Career Service Emphasized by Merriam,Shaw Mayoc Supports Training Schools Operated by City Government Von KleinSmid Preside* Governor Quotes Leaders In Encouraging Plan For Education (IText ni Mayor Shaw's u rH be lotmj on page jnkr.) Career service as the solution to ths problem of obtaining good American government was given strong endorsement by the first, executive of state and city. Oov. Frank Merriam and Mayor Frank Shaw, In spcclal addresses to the student body of the Institute of Government in the first evening civic meeting ln Bovard auditorium Monday' night. The mayor came out strongly for the establishment of a government-supported training school of publlo affairs, and lndlcatd the lmportanca of career-service ln municipal government. Drawing support from numerous quotations on the functions of government from Benjamin Disraeli. Berkeley, Wilson, and Dr. Robert Hutchins of the University of Chicago, Govornor Merriam outlined a three-point program of career service which considers ths public official and his relation to the government which he serves through his entire lifetime. ■‘Career service suggests, first, need of training and preparation,” said the governor. Referring to an analysis of the youth problem made by Hutchins of Chicago, the governor indicated that the span of the education will probably have to be lengthened and more specific and specialised training ln technique snd theory glvsn each student. He pointed to schools of government as en-CContlnu*4 on Smile Stressed by Personnel Director “Personality, character, and good appearance are the three characteristics required ln s man whose duties require him to contact the public aa a representative of a business firm or of a department of government," stated C.C. Lincoln, assistant vlce-preMrtent. and manager of the personnel depsrtment of the Seourity First National bank tn ths opening address of the Public Relations section. yesterday morning in Porte* hall. “In contacting the public," said Lincoln, “a genial smile Is more Important thsn brains. An introvert does not make a good contact man. An ability to remember names, to flatter, and to amuse are Important attributes to the man whose Job is to deal with the public. A good appearance Is necessary. This does not mean good looks or a handsome fsce. but poise, tasteful attire, snd an attitude of interest and contcm ln the welfare of others. sslth offi* el‘*ciency, city of Los Angeles; J L. Pomeroy. M.D.. aff dimi, r’^county °* Los Angeles; H. F. Scoville, secretary, and ■o°Pp Dr Jr-’ bureau of efficiency, county of Los Angeles; Oeorge C. Itlno dtv n# i DePart'npnt of Water and Power Employees' assocla-Los Angeles. (Porter hall, third floor, Law1 building.) WASHINGTON. June 16.—(l'P>— The house, after two hours of list- _____ _____________w ___________ __________________ less debate, today passed^ and sent the meetings of the planning sec- procedures. This led. In the follow-- t " tion. He was very much impressed by the strong county governments to be found in Western states, corresponding more to the strong “town" governments in the East than to the latter's county organ- Financial Administration (Room 103, Bridge hall) 10:00-11:00 s.m. history of the Nmv D?al. Other adverse decisions have necessitated, lengthy conferences before substitutes could be proposed. The new bill was in the hopper 48 hours zoning, which Is Ing period, to a spirited discussion of relationship between physical planning and the tendencies for change in the functional distribution of governmental activities. Bassett commented that, In his opinion, these changes sre gradually lesdmg to the allocation, to each proving so practical in California, ] level of governmer, (federal, state, would not be possible in New York j county, and local), of those func-state, because of the difference In 1 tions that each ts best able to carry the governmental set-up. In es- forward—a solution directly ln line sence, he said, the principles of ] with that recommended by the com- . iU :uu-1 I : Wl a.m. UIII waa ill UC TO OCIIVC, lie oaiu, 1/11C lutijJiio V* "nu n fund cl» » P 0{ Municipal Accounting” (a) Funds and uniform after six Judges said the original rural and suburban zoning are lden- mittee on governments! simpllflca- ■ccounts ion (b) Ca*h basis or accrual basis, accruals in cost act was unconstitutional It would tlcal with those underlying urban; tion, i hS for Jn Accounting for Hxed assets and liabilities, (d) Account- have been passed a week ago if, zoning, both being lceountin utilities, (e) Problems of special assessment fund Speaker Joseph W. Byrnes’ death application of the" underlying urban tion, and one which would vastly ng for~m'l:' ^counting for fixed assets and liabilities. <d> Account- have been passed a ween ago u zoning, both being based upon an j intensify the effectiveness of plsn-lccountinUnlCipal utlUties. (e) Problems of special assessment fund Speaker Joseph W Byrnes’ death application of the "police power” of j nlng. ■tK, 'f* Accounting for municipal Institutions—schools, col- ni a not delayed adjournment. the community to protect the pub- Today, the Planning section will ™,PJtals. ig. Warehouse and Inventory accounting (h) Sub- i rhe only difference between the lie safety, health, morals, and gen- | enter upon a study of the details of ^pounts n cost rec°rds. (1) Relation between general and cost ac- new bill and the invalidated act is eral welfare, a fact which Indicates legal problems, first with reference T ' woyd Morey. the absence In the current measure jk*----------— •- —-w 1 ,fc* —*- -*-*—----*— —‘ ^ Tahi. 1 00-2:20 p m. j of any provisions to govern the pluWv tv DlScuislon—‘ Administrative Reports, " Walter C Thiel, working hours and wages of ihe men ptlcx, ‘ y 'Kineer, bureau of budget and efficiency, city of Los An- i who go down ln the mines and dig the coal. It was that feature that oauwd the supreme court to declara Sw anginal act unconstitutional. *:*0-*:S0 pjn, cn# Manager *entn th* D*pertm«*t ot Kknttnuwl oo thr**) that the general procedure ln such to the California state planning act. ca^es should be quite similar and | Bassett will present the former, and would, If reasonably done, meet with Joseph A. Mellen, office engineer equal approval by the courts. of the Los Angeles county regional Monday afternoon, Dr. B. M. planning commission, the latter. Woods, chairman of the regional planning board tor tbe Southwest region, passed In miew the oom- Reeve Conover, at Monterey county, ----- ‘ will lead ths afternoon period. cusslon Landon’s Theme Song Declared Appropriate WASHINGTON, June 16— <U.Pi— Senator Bennett C. Clark, Democrat, Missouri, led a Democratic attack on the Republican platform ln the senate today with the charge that it displayed the same "contradictions and Inconsistencies" as th? Landon campaign song of "O! Susanna." Such lines ln the fsmous song as "It rained all night de day I left; de wedder Ii was dry," were de- ! scribed by the Missouri Democrat as the most perfect exsmple of "divergent, discordant, and Jangling! elements in the Republican party." j Democrat* Depart By United Pren. Inter-party strife wa* forgotten last night as more than 100 members of the California delegation to the national Democratic convention left early last night aooard a special train. Class Program by Hours Time Listed for Lecture Program Today 9:00-10:00 a.m. Lecture—"The State-Collected, Locally-Shared Tax," Dr Finla G Crawford. (Room 200, Bridge hall.)—City Clerkship, Taxation. Lecture—"Medical Staff,” Benjamin W Black, M.D. (Room 203, Bridge hall.)—Hospital and Institutional Mansgement. Lecture—"The Legality of Open Space Requirements In Zoning Ordinances," Edward M. Bassett. (Room 305, Administration building.) — Plannjig. Address—"The Building of Rate Structures," A V. Gulllou, public utilities engineer, city attorney’s office, city of Los Angeles. (Room 302, Bridge hall.)—Power Supply and Distribution. "The Employee's Province ln Public Relations." Addresses—"Relation of Morale to Public Relations,” George A. Terhune, president, All City Employees association; "Advisability of Publlo Relations Being Done by the Employee Group,” N. H. Hubbard, director. department of Public Relations, Affiliated Teacher Organizations of Lot Angeles; "How Employees’ Organizations Have Helped Publlo Relations," Herbert H. Cox, superintendent of receiving and distributing stations, department of water and power, city of Los Angeles. (Porter hall, third floor, U w building.)—Public Relations. Lecture—"Source, Allocation, and Expenditure of Funds for Welfare Relief.’’ Dr Nels Anderson. (Room 114. Bridge hall.)—Public Welfare. Addresses— Outline of Legal Steps ln Condemnation Procedure, from Filing of Summons to Final Judgment—Means of Service of Summons,'* William B McKesson, deputy county counsel, county of Los Angeleej "Legu Requirements of Defendant’s Answer," Jacob J. Becker, professor of law, Loyola university, L06 Angeles. (Room 214. Bridge hall.) —Right of Way and Land. Lecture—Need for Control Over Sewage Treatment Plants and Sewerage Plans," C A. Holmquist. (Room 206. Administration building.)—Water Supply and Sanitary Engineering. 10:00-11:00 a.m. Lecture—'"Government and Business," Carlton C. Rodee. (Room 114, Bridge hall.)—City Clerkship, Principles of Pubilc Administration. Addresses—“Procedure." Arthur W. Nordstrom, deputy city attorney, city of L06 Angeles; "Rules of Evidence,” 8. V. O. Prichard, deputy county counsel, county of Los Angeles; “Benefits versus Severance,’ C. R. Montgomery, legal department, division of highways, state of California. (Room 214, Bridge hall.)—Right of Way and Land. Round Table and Discussion—Papers: "Treatment oi Industrial Wastes,* W. T. Know lton, sanitary engineer, eewer design division, bureau at (Continued oo UirW
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Title | Southern California Daily Trojan: U.S.C. Institute of Government, Vol. 3, No. 2, June 17, 1936 |
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jghth Annual University of Southern California Institute of Government
Special Edition For S.C. Institute Of Government
SOUTHERN
DAILY
CAL 1P 0 R NIA
TROJAN
United Press World Wide News Service
III
Los Angeles, California, Wednesday, June 17, 1936
Number 1. G. 2
awford Eyes ew Expansion Of Government
Ution Can Be Attained Under Constitutional Order, He Opines
I Essentials Laid Down
(Insolation of Units Is liaid To Be Only Way Of Reducing Bill
By J. K. Grant
inlpss we create a program for H expansion ot government we 21 expect chaos as a result de-I td Dr. Finla O. Crawford, chalr-^of the political science depart-t of Svracuse university, ln before the Taxation sec-■o( the Institute yesterday morn-
-he trend of government is In [direction of further expansion,’ [tated, "and while the soution ,ie problem involves a new so-and economic philosophy, this be accomplished within the Rework of our constitutional sys-Howevcr, it will require re-..tzation of local and state gov-lients and of our taxing system." lists Six Aims withstand the pressure of the H [nsion of government on budgets
■ to hold tax levels within their ment levels, Dr. Crawford stated
■ i it will be necessary to:
T ) Stabilize the functions of gov-■r.ent.
■ i Determine the level of gov-■nent best fitted to carry on the Hlces of government.
■) SUmlnate the archaic and out-led units of government.
1) Relieve the general property of its heavy burden, i) Study the use of the grant-ln-and the shared taxes
Hail to the Chief
S. C.’s outstanding venture into the field honorary doctor of laws degree. President of public affairs during the past scholastic Roosevelt, as pictured here, received the deyear was the presentation to President gree from Doctor von KleinSmid on the front Franklin D. Roosevelt, last October, of an steps of Administration.
University Activities Get Widespread Recognition
When President Roosevelt came to the S. C. campus last fall to receive an honorary degree of laws and told thousands Coordinate our tax systems of assembled students and citizens that “the fame of the Uni-eUminate overlapping and dup- j versity of Southern California has spread over the entire world,” another milestone was marked in the line of public -* service which the university attempts to rendar.
Multiplicity Scored
be multiplicity of taxing units ■sin* the problem of taxation in 11 country " Dr. Crawford stated
tt morning session. “If we wish P^Jreduce the tax bill, we should ^ t at the problem of reducing the ^pber of units of government :h have authority to levy and taxes.
Talnly visible taxes accounted 12.5 per cent of the costs of my across the country from Syra-" Dr Crawford stated.
Ive separate evils," Dr. Craw-pointed out, "result from the [tipllcity of taxing Jurisdictions the division of financial re-nsibility for government ln this itry." These evils he summar-as follows:
Enumerates Evils ) Tax competition between the iral and state governments.
I) Interstate tax competition.
I) Overlapping and conflicting le claims to taxing jurisdictions, |cn result in double taxation of I inequitable nature.
V The avoidance of certain types Btate taxation, such as sales taxes, ler the protection of the inter-'• commerce clause.
^Uneconomic division of tax fterine functions, which re-
Chinese Civil War Appears Imminent
CANTON. June 16—(U.E>— Civil war in China will start within a fortnight when Kwangsi province troops of the commands of LI Tsung Jen and Pal Tsung-Hsl attempt to cut their way northward to Hankow. British Intelligence reports indicated tonight.
Li and Pai have carried heir quarrel with generalissimo Chiang Kai-Shek, chief of the central China government in Nanking, too far to retreat now, British observers in Kwangsi reported, and they feel that they must attack or be crushed. The British feel that the southern movement is not likely to be successful unless there is an unforeseen break, and they believe that the central government will emerge from the crisis with enhanced prestige in south China and the Yangtse valley but that it will have to tolerate consolidation of
Fifty-One Nations Will Lift Sanctions
Virtual Agreement Reached By Assembly on Bans Against Italians
PARIS, June 16.— |
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