The San Bernardino County Sun from San Bernardino, California • Page 24

L. 4- 'f .1 A This Day's Duty rPROXIMATELY 7,000,000 citizens are performing what ought not to be an unpleasant duty today they are ravin? their income tax. It is true not all of them are at the counters today, for the payment has been in progress since the first'of January, and not a few take pride in being first in line when the collector of internal revenue opens his office for business on the morning of January 2. To them paying their income tax is something of a pleasure. It ought to be that to every one of us, when we remember what we get in exchange.

For there is no money spent by rich or poor for which such splendid returns come as that which makes possible organized government, with all its advantages and conveniences and blessings, which run the gamut from the service of the policeman or the fireman who protects one's property, to the Flag that follows one around the world. It is counted by many a sort of Christian duty to complain about taxes, and from, the dawn of history that has been in human nature. There may be inequalities in them. Perfection is not in mortals. Some may dishonestly seek to escape their fair share of the cost of maintaining government, and thus shoulder off onto others more than they should pay.

But the man who knowingly falsifies his income tax report and thus seeks to deceive his own government, ought to die without a country. We do not know just how far Collector Rex Goodcell has gone with his winning address, the theme of which is "Pay Your Income Tax With a Smile," but the philosophy of it ought to go far, and theoretically, this is the day. It is the belief of the Treasury Department that there will be more taxpayers this year, paying for 1923, than there were who paid for 1922, for general business conditions over the country would seem to furnish the basis for such expectation. The greatest number making reports was in 1922 for 1921 incomes, when 7,259,944 filed statements. Last year the total dropped to 6,662,176.

The total net income reported by the 7,259,944 individuals who reported in 1921 was 823.735,629,183. and when cor poration incomes were added, the total grew to on wnicn me Government collected taxes. More than 40 per cent of all that came out of three States 23.69 per cent from New York, 12.13 per cent from Pennsylvania and 8.68 per cent from Illinois. It mieht be supposed that "big busi -1- 1 1J ness ana corporation dividends youiu furnish a very large part of the incomes on which this tax is based, but according to the analysis officially furnished, wages and salaries are the big item, as will be seen from the comparison showing the sources from which taxed income comes It follows: Wages and salaries E9 21 per cent Business 10.14 Partnerships, fiduciaries, etc 5.75 Profits from sale of real estate, stocks and bonds 1.98 Rents and royalties 5.05 Dividends 10.62 Interest and investment Income. 7.25 100.00 Another interesting table shows the number of income taxpayers by classes, based ution the amount of income.

These figures are for the income of 1920, re ported in 1921 Number of Paying from taxpayers $1,000 to $2.000 2.671,950 $2,000 to $3,000 2,569.316 $3,000 to $4,000 894,559 $4,000 to $5.000 442,557 $5,000 to $10,000 455.442 $10,000 to $15.000 103,570 $15,000 to $20,000 44,531 $20,000 to $25,000 23,729 $25,000 to $30,000 14,471 $30,000 to $10,000 15,808 $40,000 to $50.000 8,269 $50,000 to $100.000 12,093 $100,000 to $150,000... $150,000 to $200,000... $200,000 to $250,000... $250,000 to $300,009.., $300,000 to $400,000.., $400,000 to $500,000. $500,000 to $1,000,000.

$1,000,000 and over. :,191 590 307 166 169 70 123 33 7,259,944 Those figures are out of the returns for the year 1920. In the year following, 1921, only one person in the country naa a taxable income of $5,000,000 or more, as against four in" 1920. The secrecy which guards returns concealed the identity of the fortunate taxpayer. Five persons in 1921 had taxable incomes of to $4,000,000 each, of which one was a woman; three had incomes of to $3,000,000, and 21 had incomes, and three of these were women.

The $5,000,000 income was reported from New York and was the joint return of husband and wife. Doubtless the Henry Ford income would top any of these, but presumably it is paid as a corporation tax, so that Mr. Ford's personal taxable return would not be great. HIS GOOD FORTUNE r-TIONGRESSMAN PHIL SWING'S 1 I rabbitfoot seems still to be effective. IJ He has been the favored protege of I political fortune ever since he broke into the came.

Originally, in 1920, he ob- tained the Republican nomination by default, because a San Diego Republican who planned to contest with him overlooked his hand and was shut out of the primaries. Of course Swing's election followed overwhelmingly, for 1920 was something of a Republican year and his election was a matter of some 37,000 majority. In 1922 his Democratic friends in the district gave him the Democratic nomination, in addition to that of his own party, and he received 72,000 votes more than his only opponent, the Socialist nominee. This year opposition in the district, largely in San Diego, pinned its faith on a reapportionment that would cut San Bernardino, and possibly Riverside, County out of the Eleventh District, and with a San Diego candidate, either a Republican for the nomination or former Congressman Kettner on the Democratic ticket, they hoped to take Swing's measure and retire him in favor of a San Diego man. But the word comes from Washington that there will be no Congressional reapportionment this year, and that Mr.

Kettner declines to make the race. Which seems to leave a clear field for the present representative of the district, whose four years of service in a rapidly shifting House have brought him to a time and place where he can begin to be effective. For no Congressman gets much of a standing until he has been seasoned by at least two terms at Washington. Mr. Swing has also been fortunate in that his name has been connected with one of the big measures before Congress, the Colorado River legislation, which is known the country over as the Swing-Johnson bill, and this kind of advertising counts', while in other matters Mr.

Swing has been active and efficient. It now becomes a matter of grave doubt whether the House of Representatives will make any new reapportionment before the census of 1930, and if not, opponents will find it difficult to unseat Congressman Swing before then. San Diego ambitions may therefore be placed in cold storage for some time. Meanwhile, Mr. Swing and the two Congressmen from Los Angeles will probably share among them the honor of representing the three most populous districts in the United States, perhaps well over 500,000 people in each of them, when the basis adopted in 1910 was a Congressman for each 211,877.

STUDENTS' MAKE-BELIEVE I LONG with politicians, religious in novators, moving picture stare and the whole catalog of society's radicals the college student is attracting his full share of the epidemic of scolding and obloquy. The reasons are several why college stu dents should be made the object of censure, but one of the most recent -and obvious is the popularity ballot taken among the members of the senior class of Columbia University. A student is a student anywhere, but he may be a shade more distinctively student-like in the largest American metropolis. Little imagination is required to vision the astonishment and bewilderment caused among the conventional and orthodox by this collegiate ballot when the returns revealed whisky the most popular thirst-quencher, smoking highly acceptable, marriage for money recommended by a safe majority and education not worth while in the opinion of 11. Many would consider this ballot as a college prank and an unconscionable display of university sophistry if the same 'ballot had not kept a more serious tenor in its decisions on other questions.

While scolding college men and women for their perversity there are many who seek to extenuate and make excuses for the "scandalous going-ons" of the university student. They call his radicalism and dis regard for conventions the imitability of vouth make-believe and "showing-off, They rest assured it will all wear-off and the coming generation will believe, think and act just as the present and the past. Those intimate with the American uni versities, colleges, seminaries and other in stitutions of higher learning find liberal ism and free-thought confined to certain institutions and among distinct groups in those institutions. The American student is far from being in revolt to the extent of his European and Asiatic brother. OBSERVATIONS A business man tells us he Is entitled to life, lib erty and the pursuit of a golf ball.

Raising a family is an usually worth the money. Women are taking up sports, you are a sport. expensive hobby, but Be very careful If The modern reformer apparently expects all to follow his "noes." The modern reformer apparently expects all to follow his "noes." The woman pays and pays unless charge account she has Fortunately leap year's extra day was not given to March. Our kick against sleeping Is It takes one so long to do It. Subscrlptlon rate: One month, by mall or carrier.

tS cents; one year, by mall or carrier, $10.10. All mall subscriptions must be paid In advance. Entered at the Ban Bernardino postofflce for transmission as second-class mall matter. Office, 4-48 Court Street. San Bernardino, California.

Telephone S. Private exchanre connecting all departments. PAGE 20 Published dally by THE SUN COMPANY, a partnership. R. C.

Harbison and James A. Guthrie. Thirtieth year. R. C.

Harbison, editor; Jaraaa A. Guthrie, managing editor; Harry 8. Webster, busloeaa manager. Member of the Associated Tress; full leased wire service. Member of the Audit Bureau of Circulations.

EDITORIAL SATURDAY. MARCH 15. 1924 Cottotsr. COMMENT tea Next War May Be Between the Bridge Players and Mah Jongg Fans A TREE THINK that I shall never see A poem lovely as a tree; A tree whose hungry mouth Is prest Against the earth's sweet flowing breast A tree that looks at God all day And lifts her leafy arms to pray; A tree that may In summer wear A Best of robins in her hair; Upon whose bosom snow has Iain; Who intimately lives with rain. Poems are made by fools like me, But only God can make a tree.

Joyce Kilmer. Current Comment LLOYD GEORGE ON PROHIBI TION (San Francisco Journal) Lloyd George has learned one les son on his late trip to America that stands out above others and he has been telling his countrymen about it, despite the fact that what he sayi may strike the average Eng lishman close to where his liveliest prejudices dwell. The American dry law had the special attention of the British statesman, and ne confesses that while he tame to this country with the usual European prejudice against prohibition, what he saw here caused him to change his mind about the matter. The matter of Intemperance and nf ririnkinff. in general.

has its moral aspects, and these are suffi cient. in the minds of many, to instifv the dry law, but Lloyd George Is not placing the accent upon this phase. The thing mat strikes home and makes the Englishman think Is the economic as pect of the matter. The decrease In efficiency of the worKers oi me nation and the lack of care which they often bestow upon their fam ilies due to the excessive use oi strong drink is a thing which threatens to pull the British down In the race for national supremacy. He sees America forging head of his own country by reason of the financial saving to the working classes and the better condition they are in for the economical production of goods.

This forms a fac tor in industry which so-n will make America an Irresistible com petltor for the trade of the world. This argument is admirably calculated to get under the skin of a Britisher. It Is about the only ar gument on the subject of prohlbl tion that would do so. The British statesman comments upon one phase of the American dry situation which has appeared In similar colors to many Impartial observers In this country. The re mark Is often heard that, owing to the activity of the bootleggers, liq uor is more plentiful than ever, but he did not find this to be true.

Cer tain men appear able to procure plenty of bootleg liquor, but It Is usually of bad quality and very dangerous to drink. Many have been poisoned by It, and many oth ers are afraid that it will be their turn next. This generation of bootleg patrons will pass away and be succeeded by another which will let the stuff alone. He asserts that the saloon will never return to America, and that In consequence Amer ican children are having the best chance In life that any children have ever had. He is plainly con vlnced that prohibition Is a good thing and that it has come to stay LAWN MOWER LAWS (Chicago Tribune) Educators dislike the Oregon school law which has been adopted by the citizens of that State and becomes effective in 1926.

It makes education In public schools compulsory. It is feared that democracy will go on another rampage and the Idea will take the country, destroying the private schools as instruments of caste. It's a bad Idea. Democracy ought to be on Its guard against some of Its inherent faults and vices. One is the leveling Instinct.

A lawn mower makes a good lawn but a poor republic. Americans are dictating to each other at every opportunity given by the shifting balance of power. Wnat an American citizen may do or may not do Is told him in statutes giving the will of majorities temporarily vocal or minorities for the time effective. People have struggled all their known days against their own in stinct to make other people con form and against the efforts of others to make them conform. They Instinctively resent that their neighbors do not live as they themselves live.

Dislike of indl viduality amounts to a fear of It. Resentment of opinion amounts fo Intolerance. There is demand for decapitation. Democracy likes the guillotine. People Individually, If they are wise, guard them selves against their appetites.

Col loctively in a democracy they would be wise to recognlzo their mass lm pulses and guard agalnHt them. 1 I Worth Passing Along I 20 Years Ago (From THE SUN, March 15, 1904) Troubles of automobile owners were demonstrated last night when Dan Dedack's car broke down in the rear of Little Mountain. It took a mechanic three hours to get the machine going. This is one of the first real automobile breakdowns to be experienced liere. Head Consul F.

A. Falkenburg, chief officer of the Woodmen of the World, was here last night, the guest of San Bernardino camp. Col. J. I Paul of North Ontario is the latest suggestion as a possible Republican nominee for the state senate.

A Smile or Two ONE DISSATISFIED CUSTOMER The company was none too ex cellent from the standpoint of critical play-addicts. So when the heroine, In a burst of purely mod ern filial excitement, shot the hero, playing the part of friend husband, she sank upon a divan, crying out, 'What have I done! What have I done!" a disgusted voice In the bal cony roared out: "Not a thing, except Just gone and killed oft tho only honest-to- gooodness actor In the cast that's all!" Long Beach Press. ON WITH THE FIGHT A certain married couple is In the habit of falling out and having a big quarrel every few days. One morning Immediately after one of their regular family rows, the husband said: "Jane, I want you to leave; for I'm tired of you. And I Want you to take all of your clothes with A moment later he turned aaround and added: "But, say, let me know when you're ready to go." 'But why do you want to know when Tm ready to go.

If you're tired of me?" asked the wife. "Because I want to go along -with you, answered the husband. Farm Life. Sun Spots One man's medicine Is another's poison, or In a modern manner of speaking, one party's wlndFall is another party's downFall. Norfolk Virginian-Pilot Mr.

McAdoo says that he was promised a million by Dohcny on certain conditions. It Is now neces sary to add tho loss of the million to the loss of the nomination. Boston Transcript The only time pedestrians have the right-of-way Is when the am bulance Is taking them to the hos pltal. Chlckasha Star. Another government that can' accomplish much without Amerl ca's moral support is America's.

New York Evening Telegram. Of some reputations nothing I left but a grease spot. New York Tribune. Who's Who in the Day's News mander MMORFLMARTIN "Under the system which prevails In our country (England) 'there is only one method by which we can add to or diminish the aggregate amount of our money," pointed out MAJOR Major Frederick L. Martin, com- of the round-the-world flight being sponsored by the air service of the army, Is a Hoos-icr.

He was born in Indiana 41 years ago. He was graduated In mechanical engineering roni rurduf University. In 1913 he completed a course In the Coast Artillery1 School and during the World War was detailed to the Aviation Service, serving In Reginald McKon-na, British financial authority, In a recent address. "Gold coin Is no longer minted, and additional paper currency Is not issued except to meet the demands of the public. When the public require more currency they draw it from the banks and deposits are reduced as r- rency In circulation is increased.

The amount of money in existence varies only with the action of the banks in increasing or diminishing deposits. We know how this is effected. Every bank loan and every bank purchase of securities creates a deposit, and every repayment of a bank loan and every ban sale ae stroys one. If what I have said so far is ac ceDted It follows that any variation in the amount of money In the country Is conditional upon a varia tion In the aggregate amount of cash held by the banks. The next problem to consider then Is the method by which this cash Is In creased or diminished.

There are only two ways of adding to or re ducing the cash resources of the hanks. The first arises from the action of the public. If less cur rency Is required In circulation and the ewrplu to Into, the banks thplr cash resources are tncreasca and conversely, If more currency is L. MARTIN People and Politics FORD FERTILIZER (Chicago Tribune) For the information of those farmers, farm organizations, and friends of agriculture who have been -won to unquestioning support of the Ford offer for Muscle Shoals through the Ford propaganda promising great quantities of fertilizer at minimum cost, a comparison of the Ford offer with the of fer of the Union Carbide Company Is proper. Although It is not denied that the Muscle Shoals development is seven parts water to one part fertilizer, It is the fertilizer which has been widest and most effectively spread In obtaining popular support of the Ford proposal.

The farmers ought to know. Ford has promised to produce nitrntn fprtlllzer in ouantlty and sell It to the farmers at a profit to be limited to 8 per cent. He doesu't emphasize the fact that the utmost capacity of the nitrate plants has been estimated at 38,500 tons annu ally, and he doesn't set a price ex cept that of cost plus 8 per cent, The Union Carbide Company's offer, which has been made as sup plementary to the offer of the southern power companies for the hydro-electric development, prom- The Safety Valve AT THE PLAYGROUND To the Editor of THE SUN: And, must we have a pavilion at me Gate City Playground? Can't we creatures who Just enjoy mature for he'r own sake have one nearby place where we can go, lie under the pines and dream with no hint of modern Jazz? Last summer when first we dis covered tho playground, It seemed like a bit of Paradise; no crowd, no confusion, no debris of tin cans and papers, no Jazz, no touch of city life; Just pines and ferns, and beau ty Immeasurable. At night, aroiyid a huge campnre, we waicnea me smoke drift through the branches of the trees, talked, if we were in the mood, if not, Just listened and were glad to be alive. Oh, It was pure unadulterated Joy.

And then a pavilion was erected to bring more dancing, noise and hilarity. We love to dance, It Isn't an objection to that, but let's please keep that for our city life. And now the fire has burned down the pavilion and left our love ly spot Inviolate. Even fire, Na lure's worst enemy, couldn't bear to harm this wonderful spot. And so, Mr.

Editor, won't you express your self on this subject? Won't you Join us In helping to keep Gate City Playground Just as It Is, a bit of God's handiwork, unspoiled by the approach of modern civilization? Reader of THE SUN. San Bernardino, March 12. 1 1 Washington and overseas. Recently he has been In command of the flying field at Rantoul, 111. Major Martin Is married and has a son eight years old.

He is not only a good pilot and an excellent navigator but la at his very best In the air. "His popularity," said a brother officer the other day, "Is inherently due to his generosity, his unselfishness and his constant thoughtful-ness for others. He Is tolerant and forgiving, both In personal and official matters. He is physically powerful and can take a lot of punishment; sane and sincere, he Is by reas-on of his physical and moral finalities eminently fitted to Timely Views on World Topics REGINALD McKENNA DISCUSSES INCREASE SUPPLY IN THE MONEY required in circulation and larger amounts are withdrawn from the hanks, their cash resources are The second and principal causo of movement la action by the Bank of England. Wo have already seen that every loan or investment by a bank creates a deposit, but a loan or purchaso by the Bank of Eng land has a further effect.

It cre ates bank cash, or In other words, adds to the banks' cash resources. Let me explain how this happens. 'Suppose the Bank of England Invests a million In war loans. The seller receives a draft for 1,000,000 and pays it Into his own bunk, which will consequently increase its balance with the Bank of England by that amount. Actually a million of bank cash will have been created which will become the basis of new bank loans.

The repayment of a Hank of England loan or a sale of securities by that bank has the op posite effect It cancels so much bank cash and forces the banks, un less they abandon their established ratio of cash to deposits, to call In loans or sell Investments. The Bank of England may make loans or enforce repayment by modifying or increasing the severity of its terms. It may buy gold or sell gold; It may buy securities or sell securltiesj Every transaction of this kind to a variation in the amount ol money in tho country and by thit means exercises a powerful influence on trade. "We can appreciate now thcl meaning and Importance of mone-i tary policy. Money, except the cus tomary minimum which we carr in our pockets.

Is never left idle It is always pressing for use. mai a is latfed: If the amount Is reduced trade Is depressed." Ises to produce and sell fertilize and "to further develop, improv and cheapen such process or proq esses of nitrogen fixation all at co plus 5 per cent (such 5 per cent in any event to exceed 2 a ton of 000 pounds of fertilizing material the basis of a nitrogen content il 20 per cent)." There we have it Ford wou produce and sell fertilizer at co plus 8 per cent. The Union Ca bide Company would produce aii sell fertilizer at cost plus 5 cent, or less. Still most of fanners want Ford to get plants. Maybe he will.

NEGLECTED SHIPS (Detroit Free Press) Four battleships of the Amerlc fleet the Wyoming, the Arkans the Utah and the Flordia are prrf tlcally out of commission becai the Government has neglected has refused to provide funds nec sary to keep them In repair. 1 boats are able to limp along at rate of 12 knots an hour or the abouts. but the department decli to permit them to go at more tl half speed for fear the boilers explode. These four battleships, wh keels were laid about 14 years nj cost the Nation for hulls and.J chlnery alone in the neignooin nf S20.000.000. Duplicated tof they would cost a great deal money because the cost of both ber and material has Increased leaps and bounds since the And yet this valuable property the Nation has been neglected allowed to deteriorate for wantl a little ordinary care until it i tho discard as far as practical i fulness is concerned- The experts say that about tl and a half million dollars will nj oil-burning craft of the vessels! put them back into commissi and that nine millions will pletely modernize them.

There! bo no two opinions regarding private corporation would dl such circumstances. It wauldi busy with repairs at once. T' ought not to ge any doubt what the Government will do.ll there Is, because the Oovern has known about the condltW the vessels for years and has nothing. IT DIDN'T GO (Redlunds Facts) By the way, whore has the gone for Friend Chapman, grower, oil magnate, banker all-around fine citizen of county, who was aspiring Republican nomination for President? A political pessimist says platforms are merely paiiln pailn ces for promises. Lltt kansas Gazette.

The Mexican federals hav, arms nnd the rebels the log 3f trolt News..