The Evening Review from East Liverpool, Ohio • Page 7

1 11 1 1 ii i i i ii ALLISON LOSESSALES TAX FIGHT ROUND immense task assigned them. Now, company, paying almost the argument for the tax. CREEK CHANNEL HOUSE DEFEATS it "First The iar hue a nrcni) all business enterprises mntributinir 1 only had the voice of a Dr. Vandine, the imposing figure of a Dr. Robinson, the ability of a Mr.

Hundley, the influence of a Mr. Kcatley, the eloquence of a Mr. Heaberlin, the education of a Knabenshue, or the beauty and magnetic ebarm of a Mr. Weiss, feel that it would be no task in some degree to the expenses of the BEING MOVED PI AN FOR VflTF I "Second Its ls con8lgtent 1 liXlll 1 VII I Ulli frcm year t0 "ear (True). at all to make a deep and perma each year to the same fund, the largest amount paid by May manufacturing concern in the entire state; one of the most modern equipped and largest brick manufacturing plants in the country, besides a large and Almost continuously operated plant of the American Steet Tin Plate coin pany, rubber and 1 Tire plant, porcelain, glass, several other large and modern pottery plants, a great farming and fruit growing section and generally diversified Industry: we have an assessed tax valuation of over twenty three and one half million dollars, and despite the fact that our area is the smallest of any county in the state, there are 34 counties with smaller nonulation.

only five counties ON PROPOSAL Difficult Engineering Feat Under Way on Panhandle Road. i ira collection is certain ami comparatively easy (also True). Nor, gentlemen, is there a single logical or practical argument advanced in favor of this law or tax? "Now conies the argument against this tax: "First. The tax tends to pyramid thereby exerting an influence toward nent impression upon your inds, as to the absolute necessity of repealing this iniquitous law, but lacking each and all of these qualities, I implore, plead, appeal, and beg, that each member of this house, merely use good common sense, principle and true con visition, together with a clear conscience, and let tos here an now by unanimous votet go on record to rid West Virginia, oace and forever of the greatest obstacle in our entire; Motion to Take From Committee Turned Down. SHARP REDUCTIONS ON ALL COATS SUITS FROCKS An engineering feat unique in the annals of the Panhandle division tj make room for a fourth track connection for a distance of two miles and a half between WC tower at Weirton Junction, W.

and MN tower, on MOVE EXPLAINED i system of taxation, toward the advancement and development of our state, by repealing this emergency measure known as the gross sales tax law. At our initial session, there were der the direction of J. O. Gibson, engineer in charge, office of chief engineer, Central region, is rapidly near ing completion. The task requires moving the channel of Harmon's creek 40 feet farther mgner commodity prices, to the disadvantage of the consumer, You and I).

"Second It violates (mark that word violates) the principle of ability to pay, oftimes falling heavily upon a business which is losing money and becoming in such instances a capital levy, (in other words, the individual, firm or corporation compelled to use their invested capital in order to pay a tax not even based on principle, and the most unjust, unfair and ininuitous law ever placed upon the statute of the great state of West Virginia). "Third. It discriminate In favor of the multiple process or integrated Chester Delegate Speaks on Bill to Repeal with a larger banking institutfbn, and only one with a larger Building and Loan association. "The great Ohio river flows through the entire length of the county, and we are almost entirely surrounded by the gTeat states of Ohio and Pennsylvania. Last, but not least that 1 have been a life time citizen of the great state of West Virginia, with her abundance of natural resources, industrial development, law abiding citizenship and in fact everything that goes to make a model state, with the exception of this gross sales, or worn appropriate title, "Gross MistaKe" tax presented in the senate 378 bills and in the house 623 bills, or a total of 1,001 bills.

There are just thrt many! reasons wuy uus out snotllti 06 passed, a "This tax has demonstrated its imperfections conclusively during the past six years, and each mber of this house knows that it should be repealed, yet we are confronted with Delegate O. O. Allison, of HancocK county, today had lost the first round of his fight in the West Virginia house to take from the committee on taxation and finance his bill repealing the gross sales tax law. The vote was 60 to 20. industry, as compared with the small, law, which has proven itself to oe as because, this tax tor penalty) raises of discrepancies.

Inequalities and ly H.OOO.OOO.Ort annually, inconsistencies as a siere is iu.i approximate holes. from the Panhandle tracks than at present situated for a distance of more than fourth of a mile. While moving the bed of a creek with modern mechanical equipment is ordinarily an easy Job. due to un usual conditions, the work of moving Harmon's creek is considered one of the most difficult feats of its kind ever attempted. The first hazard encountered In moving the creek, tho new bed which will be 10 feet wider than the old channel, was removing the rok point immediately west of MN tower.

Due to the proximity of telephone wires, the main tracks of the Panhandle division, and Harmon's creek, the project was extremely dangerous. It was impossible to cut through the rock with steam shovels and blasting was the only resort. Each charge had to be set off with extreme care. Weather reports were watched and no blasting was permitted if the the questionWhat shall wo substitute for it in the way of revenue? Gentlemen, what is there in the constitution to prohibit our placing a production tax on oil. gaa and other products coming properly under the depletion classification? judicial opin ion is virtually unanimous on this.

There is certainly nothing to prevent the laying of an adequate tax on the many valuable privileges which we bestow on various interests. "Besides a production tax privilege and service taxes, au pxcirs tax on I have In mind for instance ft company which paid a sales tax of $32, 000 .000 with no earnings, as compared to another company, which paid a sales tax of only one third as much as the first mentioned company, but who earned over one million dollars; under the first three years of sales tax law, the payments by the coal industry increased 71 per cent over tiie last year of the excise tax law; the oil aud gas, less than 10 per cent and the manufacturers 225 per cent. The retail trade paid on an average about ten times as much under the sales tax law as the wholesale trade and our wonny Tax commission very adroitly evades any recommendation to rid our state at this time of this obnoxious law which is a stench in the nostrils of every fair minded citizen, who has given the question holiest study. It has caused us to become the laughing stock of adjoining and other States, especially those of us who reside in counties bordering on other states, and we are continually reminded of the unreasonableness of such a tax. "I am in hearty accord with the minority report of Hon.

Well Goody, koontx (a member of this commission) wherein he states on page 200 of their report that the law is ONLY an emergency one, does not represent a "permanent fixed policy" should be abolished, I further agree with him when he advocates an the net profits of those engaged in Allison, who introduced the measure at the initial session of the legislature in Jagjnnry, made an earnest appeal to fellow delegates to support his resolution. He explained that he had no desire to repeal the tax before a substitute had been prepared, but sought to place the delegates on record. In asking that the bill be reported, Allison said: "Mr. Speaker and fellow members of the house of delegates: House bill No. 29, asking for the repeal of the gross; sales tax law is now before us for discussion and action, and I want to any in the beginning, that am not personally interested as an individual, member of any firm, partnership cr corporation, either directly or ini' rectly which is affected by this sales tax, but as a delegate from my home county, and a lifelong citizen of ths state, I am Intensely interested in knowing how much longer the members of this body are willing to permit such an unreasonable and outrageous method of taxation to remain upon our statutes.

i "We are all aware that this bill was passed in 1921, as a purely emergency manufacturing and trading, would seem to offer a most acceptable substitute for this hichly unsatisfactory gross sales tax, and at the same time over five times as much as the banks promote the best interests of all the people of West Virginia. Then, why continue a system that is ruining the development of trade and industry par and public utilities, which are or should be among the most profitable institutions in the state. Oie other instance, and this is from Hancock (my home county) is the fact that the Weirton Steel company alone, paid nearly one half as much as a grots amendment to the constitution, substituting for the sales tax. a profits or income tax, and will gladly support ticularly. It penalizes industry and enterprise, places our own manufacturers at a distinct disadvantage in competition with those of other states and continues to ignore the principle of ability to pay, instead of taxing heavily the transactions which n.ake for sales tax in the year 1924, as the such an amendment, or any other, equitable method offered as an amendment to this bill, because when a firm has actually made a net profit it is not so hard to pay a reasonable combined banks, raidroads, street car weather man predicted rain.

Tne precaution was imperative because, following a rain storm, the creek has been known to raise 15 feet in two hours. If too much fill were to be blasted into the creek immediately before a rain storm, it meant tho tracks would be flooded 'and possibly washed away. With all these hazards to battle, the work has progressed slowly but steadily since the first shovelful of dirt was scooped up last Auguest. Now trains of more than 65 cars taking coal or water at Collier coal and water station on No. 4 track alai block No.

2 track MN tower, two miles and a half east of Weirton Junction. Operating efficiency demands these long trains so that additional track had to be provided. When this track is connected up and put into service as an eastward freight track, the movement of trains will be greatly expedited aud many delays which are now unavoidable, both to passenger and freight trai is, will no longer occur. The construction work incident to this Job entailed the removal of 000 cubic yards of earth, 35,000 cubic RICH COLORFUL SILKS HERALD THE APPROACH OF SUMMER New Weaves, New Colors awl Lovchj New Patterns. lines, power plants, electric light companies, and in fact all public utilities, with the exception of the gas companies, and this brief outline is but a mere beginning of the innumerable reasons why this law should and must be repealed, if this good state of ours Is to advance in her industrial development, and natural resources as she should.

"Sone one, may ask, why do our largo industrial plants continue to improve their efficiency and enlarge their capacity, in the face of this outrageous law. Simply because they had already invested millions of dollars, in this state which they could not afford to abandon and go to other states which do not exact this unj'ist penalty and imposition. "Now, gentlemen, in conclusion, If he lOrei measure, an extraordinary method of raising a revenue to meet extraordinary conditions, as many measures were passed during our recent World war, but the war is long since over, and in trying to do my full duty as a member of this honorable body, I want to put on record each member of this house, either for or against the passage of this bill. "Kindly turn to page 1R9 of oir state tax commission's report, and carefully read the arguments favoring this method of taxation. Right her? I desire to state that our governor selected as members of this important commission, gentlemen of the highest standing and character, men of practical experience, unusual ability, ami In every way qualified to perform the tax on that profit, as it is to draw upon your invested capital, in order to pay a tax on actual losses.

"Remember, men that this very thing Is being forced upon many firms and corporations In this state each year, which is not only virtually driving millions of dollars of capital out of our state, but preventing many millions more from coming into the state. While 1 represent the smallest county (in area only) in the state, I am justly proud of some facts, viz: That I have spent my entire life in good old Hancock, that has never had a licensed saloon within its bonders, In which Is located the largest pottery manufacturing concern in the world, paying around 10,000.00 each year sales tax); the Weirtoii Steel the general employment of labor, it should be the fixed policy of a wise state to lessen the burdens on those transactions in order to foster, industrial expansion and general development of the state. It is a tax upon the operations by which men are employed; upon the processes of com merenee and upon all transactions which in the long run mak for the increase of wealth and diffusion of general prosperity. It is a tax on ac tice money, a premium on idle money. "if money is used for any purpose that makes for the betterment of society, it Is subject to the gross sales tax, when it ceases to be usefu', ceases to be productive of good, it eg capes the gross sales tax.

"Centlemcn for the future welrnr 7we Guaranteed Washable 52.75 Exclusive at Stein's, Our Featured Crepe AH Wanted Shades yards of which was rock. Two bridgea were lengthened while one arch bridge was converted into a flat slab bridge to provide for increased highway traffic. The county highway was re located farther south from the tracks for a distance of feet to make provi Yd and sake of West Virginia, and in the name of jiikU heaven, will you not as NOW Eact Liverpool May Buy This Nationally Famous All Silk Flat Crepe at STEIN'S and at This Ex troductory price You Are Assured of the Biggest Silk Value We've Ever Offered. sion for widening the railroad cut at Holidays 'ove. It is expected that the entire project will be completed by Juue 1.

representatives, honest and fair minded citizens of this great common wealth, vote now for the bill before us to repeal this discriminatory, uu just, unfair and iniquitous law, thereby removing from our good state, once and forever, the stigma and Just criticism of the citizens of our state, for the past six years. Mr. Speaker and members of the house, let us make it unanimous, so that we may go back to our homes with a clear conscience and face our neighbors with the knowledge thut we have done our duty and have truly represented our BIBLE MEETINGS SCHEDULED HERE Dr. W. 8.

Martin of Atlanta, will conduct a series of Bible confer Mai illy Crepe is ri heavy, luxurious Flat Crepe of except ionully fine texture and lustre. It costs no more than common place silks and is guaranteed to give absolute satisfaction. It Is especially favored for: Smart Street Dresses Graduation Frocks Party Frocks ences beginning tomorrow night ri the First Christian church. They will continue until April 29. Dr.

Martin is tbe author of "Cod Will Take Care of You" aud many other well known hymns. He has con ducted similar conferences in all pails of the country. An Important Offering of Black Crepe Satin The meetings will begin at 7:30 and Resplendent New Taffetas Changeable JOHN TIMOTHY, AGED 44, DIES John Timothy, 44 years old. brother are open to the general public. ,.00 of T.

T. Timothy, general manager WORTH 12.95 YD. REGULAR PRICE In The Pastel Shades $1.95 SI .95 Babb Funeral. Funeral services for James Babb, 51 years old, were held this afternoon in his home, Falrvlew road, in charge of Rev. R.

C. Ehrheart, pastor of the First Methodist Episcopal church. Burial was made in Locust Hill cen.e tery. Mercer Funeral. Funeral services for, Levi Dallas 1 1 Keldom are we privileged to of A surprisingly fine quality at vi wio vutraim plum oi me American Sheet and Tin Plate company, died yesterday ia his home' in Martins Ferry, after a four day illness of pleu ro pneumonia.

Mr. Timothy, who was a mill worker and formerly resided in Chester, is survivd by four sons and one daughter, Frank, William, John, George and Marion. He is also survived besides his brother by two sisters Mrs. George Hahne and Mrs. Matthew Power, of Follansbee.

Funeral services will be held at 2 fer such a. splendid quality at this favorable, price. Changeable Mercer, 75 years old, were held yes Taffetas are at the peak of popu. terday afternoon in tbe Pugbtown ChriKtian church, in charge of Rev. this low price.

Costumes using both the dull and shiny surfaces of satin back Crepe continue to be very much in evidence. The yardage Is limited at this price, so we urge early selection. larity now and are especially A. L. Young.

Burial was made in the deslrnlle for lovely graduation frocks and party frocks. Flats cemetery, Pughtown. Council Meet Tonight. Council will meet in regular session tonight in the municipal building, Fourth street and Indiana avenue. o'clock tomorrow afternoon at Miltons buerg, O.

Burial will be made there. TWO MEN GIVEN JAIL SENTENCES I.outine business will be transacted Queen Esther Class Meeting. Members of tbe Queen Esther class Rayons Enjoy Highest Favor! Never before has the demand for Rayon Fabrics been so pronounced. For Dresse3, Lingerie and Drapes and linings they offer the utmoBt satisfaction at truly sensible prices. For instance we offer of the First Presbyterian church will TUFTLESS MATTRESS meet tonight at 8 o'clock with Mrs.

W. T. Parsons at her home in Third street. Harold Slcnti, 23, and Howard Van ay, 21, both of New Cumberland, who were arraigned yesterday before Justice A. Q.

Allison charged with breaking and entering the Free Methodist church were sentenced to serve 49 5000 Yards Rayon Brocades AIpacrs Prints Plaids Checks Yd. three and six months respectively in the county Jail. Slentx, Jn addition Cantatas Featured. Cantatas were featured yesterday at the Easter Sunday exercises ia the Chester churches. Programs in which children took part were given at lue morning services.

Large crowds 'it was fined foO and costs. Sale Begins Closes fs Monday, April 18th and April 25th Your choice of colors is practically unlimited and the de3lgns art The church was entered last Thursday night and a small sum of money taken from one of the boxes. They varied enough to suit every taste. You will appreciate tbe quality. Ijl were arrestee: Saturday night by Plans to Attend Opener.

targe number of Chester baseball fans plan to attend the opening game of tbe season Thursday at Forbes Fifld between the Pittsburgh Pirates and Cincinnati Keds. One Week Only at $39.50 Then Price Goes Back to $50.00. 2500 Yards oftrous Sport Satins Washable Silk Crepe De Chines And Georgettes cmei or. route wiuiam Smith. BIBLE CONTEST WON BY "REDS" Attendance contest closed yesterday in the First Christian church Bible school with the "Reds" winner over the "Blues" by 22 points.

The total attendance was 543. Special program was featured in connection with the final exercises. Road Work Progressing. Work is progressing on the gradiu? and draining of the five mile Lincoln highway stretch between Chester and WORTH 11.00 YD. M.

Eppley SI .49 89 the Pennsylvania state line, contract is held by a Clarksburg firm. Cast Rehearsing. Rehearsals are being held by members of the Senior class for tbe annual play to be presented in the Lincoln theatre on May 3 and 6. Candidates to Practice. Manacer Frank Riley will be in 10 inches wide, guaranteed cash CHESTER, W.

VA. PHONE 1072 If You Buy It at Eopley's, Its Good able, in 22 newest pastel and Health Clinic Here. Child health clinic will be held tomorrow afternoon from 2 to 4 o'clock in the Welfare house, Carolina ave rue. Dr. George E.

Lewis will be in 18 street and pastel shades In this firmly woven evcellent grade Sport Satin. Ideal tor street shades including black and white. This an extra good Dresses, Slips and Sport Skirts. rhnrae of the iuitial practice tonight quality at a low price. charge.

He will be assisted by Miss 3r at 5:30 on Smith field for candidates Caroline V. Brown, county health seeking berths on the Superior Cord nurse. I Tires of the Industrial league..