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Id were treated with cucumber peels train is passing, that here roars a water- or two in the roof-garden of the “12th such-like good things.

fall, and so on. I must point out again story" on the Twerskaja. It is very nice Besides just the three bare walls and that the actors played so well that I and quiet there, especially with a bottle

or two common wooden benches forgot the total absence of scenery, and of champagne and a good beefsteak. You re was nothing else on this stage. But even the absolutely unfounded explana- look at the great town from a towering te came from the manager frequent tions of the "interpreter" did not strike height and can think undisturbed in this Janations to the audience in about the me as particularly incongruous.

pleasant quietness about the human folowing manner: Imagine that here To finish up with, I would recommend lies, before going home and to bed. nds a tree, that just now a railway you very much to pass at least one hour Good-night!

H

'ossibilities of Town and Country Co-operation

By E. E. MILLER The editor of the (Tennessee) "Southern Agriculturist” disagrees with Mr. Seitz HEN Mr. Don C. Seitz es- to be possible for his town Lions and about it, and not with the distant city. sayed in a recent issue of Rotarians to apportion .production out

Rotarians to apportion .production out Its welfare is dependent on that of its The Outlook to tell just among the farmers of the town territory, trade territory; and to promote its own he Kind of Co-operation That Will and so make both themselves and the welfare it must help the farmer to sell od Farm Relief” he tackled quite a farmers happy by supplying themselves as well as give him a place to buy, must ject. Moreover, he suggested one line with good food and the farmers with think of getting money out to him as quite practical and very valuable co- cash markets. Something along this line well as of getting money out of him. ration.

might be done; but an agriculture based Few townsmen realize this; just as few dr. Seitz, evidently, misunderstands solely on local food demands is a delu- countrymen. It is the misfortune of idea back of the farmers' co-opera- sion. The thing is not so simple as thatboth that they do not. It is the strong movement. Co-operating farmers either as an economic proposition or as feature of Mr. Seitz's article that he does not organized to prey upon consu- a physical possibility. The wheels of realize it. He is emphatically right in 5, but to better marketing methods. time are not likely to spin backward; saying that the time has come for the wisest leaders of the movement look and a farmer thinking of this method of town to begin talking to the farmer by jard to a time when organized farm- supplying a town's needs would first of the pocketbook line; and it needs to do may deal directly with organized all think of the weather—and then he this, not for the farmer's sake only, but ies of consumers in the marketing of would smile.

as well for its own. For no town is going e farm products at least. There is But just the same, this idea of town to prosper except by the prosperity of its proposal to organize seven and a half and country co-operation is a big idea trade territory, and only the highly inion farm families into one body or and full of possibilities. It is a fact that dustrialized town has any trade territory ciation. That would be impossible. our country towns have not yet found of an importance at all comparable to st of these farmers are, and will re- themselves in relation to the farmer and the country right about it. n, consumers of the products of other to the country about them. Mr. Seitz There are many means by which the ips of farmers.

sees, it would seem, what the typical town town can help the country about itor is Mr. Seitz, it would seem, much builder or town booster or town citizen and incidentally itself-to prosper. The er acquainted with the producing end has not yet seen—that the country town means Mr. Seitz suggests is one of them. igriculture. He is right in thinking is in reality a part of the country about Without going into Utopia at all, it -crop farming unsound; but agricul- it; the social, educational, and business would be quite practical for the business

is not in trouble solely, or even center of the tributary countryside; the men of a town and the farmers who trade Ay, because of the one-crop farmer. heart through which the life-blood of the in that town to meet together and work best farming is based on the produc- community activities must flow.

out a more or less full program of agri10f a good part of the family living Every little town in all the land, it cultural production. Due thought should the farm; that really comes before would seem at times, imagines itself a bit be given in this program to the feeding, production of crops for market. Still, of the city set down by some accident so far as practical or economical, of the e is justification for sectional diversi- in the fields. It thinks itself akin to the town from the fields around it. Then it tion of agriculture as well as for in- city; dreams, generally, of the time when would be up to the town to work out a dual diversification of crops. Certain it shall be a city itself. The country system of distributing this home supply lons are going to continue to make folks about it are of importance to it at a reasonable cost, and also a system ain lines of production their chief chiefly as customers. It needs them to of securing, or of reaching, a market for tern and to produce certain crops for sell things to, and beyond this has little the farmers' surplus or special sale crops. in large quantities, while looking to concern with them. Often it feels itself Many a community could save itself a I farmers for their supply of certain outraged if they go elsewhere to buy, lot of money this way. Many a comfarm products. Certain communi- even though it may never have given a munity, too, could make for itself a lot even, are going to find profit in spe- thought to helping them find a good of money if the town part of the comizing along certain lines. The self- market for what they grow.

munity would but reasonably concern itained and self-sufficient agriculture Now, as a matter of fact, this country self with the marketing of the products pioneer days is not going to return. town has been established by the coun- of the country part of the community. not desirable that it should.

try, is nourished and kept alive by the It is of really much more concern to a gain, it is not as easy as Mr. Seitz country, exists simply to supply country town that the farmers about it sell their is to think to regulate or to foretell needs and perform services for the coun- cotton, or their hogs, or their potatoes Cultural production. It is not going try. Its kinship is with the countryside to the best advantage than that they

all forswear the mail-order catalogue.' needs to practice; but it is one sort, and cerned. For obvious reasons, too, Town-and-country co-operation is not it is a perfectly practical sort, holding beginning impulse of such co-operati the only sort of co-operation the farmer vast possibilities of benefit to all con- must in most cases come from the top

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Uncle Sam's Income
Staff Correspondence from Washington by DIXON MERRITT
W

HERE does the wind come The fact is that this writer is at this statement of receipts and expenditur from?

moment pioneering on this subject, The statement of receipts runs, for When there arises in the breaking a jungle trail that no other pen typical day, like this: land a man—or a woman—who can an- has ever trod. (Trod is the word;

Customs receipts ......$1,355,005.9171 swer that question to the satisfaction of Pegasus is wingless.) It is astonishing Internal revenue receipts: an insatiable boy-or girl-of six, that that this is true. The genius of "Sartor Income and profits tax 762,319.4 man or woman probably will have the Resartus” could not have been half so Miscellaneous internal capacity to acquire sufficient informa- amazed when he found that nothing of a revenue

1,550,429.6. tion, through arduous and persistent scientific character had been written on Miscellaneous receipts.. 462,051. study, to answer, at the end of a few the subject of clothes. But so it is.

Total ordinary reyears, another question, the following, to Nobody, so far as diligent search reveals, wit: has written in all the endless volumes on

ceipts .... . $4,129,806.7 How does revenue get into the United taxation anything at all on how tax The total ordinary expenditures States Treasury? money actually finds its way from the

the same day were $7,879,314.37. TI Until there arises that wizard or witch, person who pays it into the Treasury, means that on that particular day which is likely to be never, those who from which it goes out to meet the run- Government of the United States spets have any curiosity on the subject must ning expenses of the Federal Government. about $3,750,000 more than it took be content, perforce, with the assurance

And something like that is true on me HE

a escapes ban its way into the Treasury and out again ity, all money paid to the Government ruptcy, but manages to keep, most of ti every year. They may be told that a

and pays out all the money that the time, a fairly substantial surplus. I billion and a half of it, speaking roughly, Government spends. The fact should be is possible because of the fact that for but no more roughiy than necessary, borne in mind, while this exposition gath- few days four times a year the recei comes from income tax, something over ers momentum, that we are not talking outrun the expenditures so far nine hundred million dollars of it from about the Treasury Department. The figures fail to give a fair idea of the miscellaneous taxes, and about six hun- Treasury is only a small part of the cess. Those are the periods when dred million dollars of it from customs Treasury Department, but it is the small come-tax payments come in-arou duties. If curiosity demands unreason- part that handles the revenues. At its March 15, June 15, September 15, a ably, after receiving this store of infor- head is the Treasurer of the United December 15. mation, the how of the thing, he who States. You may not have heard of him. What are customs receipts? They al undertakes to answer must stall and His name is Frank White, and he han- among other things, the money the stammer, even as when the small boy dles more money than any other man in Wilkins Micawber V-assuming that asks the where of the wind, and make an the world. He is the Nation's banker. descendants of Mr. Micawber are s explanation which, like a puddle in the He has his vaults, his cash drawers, his sheep-ranching in Australia—paid to road, looks deep because it is muddy. cashier, his tellers. And he issues a daily Collector of Customs at the Port of Ne

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ick for the privilege of landing his wool and the money that Mrs. Wiggs paid

duty on two yards of foreign silk to, e United States. What are income tax ceipts? They are, among other things, le money that you paid to the Collector Internal Revenue at Blankville for the ivilege of earning your salary. What

miscellaneous internal revenue reipts? They are, among other things, è proceeds of the documentary stamp at I bought and affixed to my note hen I borrowed a hundred dollars from e Cedar City Bank of Lebanon, Tenssee, and of the stamps that Cyrus ildseeker paid for when he had a dozen gs of "Honest Scrap" tobacco thrown with his grub stake at the store of the iners' Supply Company in Carson ty, Nevada.

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items listed at a country, auction, 100 Al, income-tax returns are filled with

UT how do they get to the Treasury?
How do the rivulets—big brooks
W. Micawber's wool duty and your

P. & A. Photos tome tax, and tiny droplets like my

Frank White, Treasurer. See his signature on any paper money you happen to have omissory note stamp and Mrs. Wiggs's ty on two yards of red silk-find their by which the Government checks up.

If ing short of actual experience reveals its y to the sea?

none of these five catches you, you may secrets. Well, let's see if we can see.

be sure that some of the others like the First, however, we might as well say most of it never does find its way

trick. a , the Treasury, except by a fiscal fiction First, any individual or corporation pay- preferably the one for the District in i a book entry. It stays in Federal ing over $1,000 a year for rent, salary, which the taxpayer has his residence or serve banks or other banks designated etc., files a return of information giving principal place of business, and payment Federal depositories until it is paid the name and address of the person to of the whole amount of tax found due, : in discharge of Federal obligations. whom the money was paid and the exact or one-fourth of this amount, is made at t, whether in a bank in a remote city amount paid him. Second, a return filed the same time. Returns filed by indiin the dark, double-locked vaults be- by a partnership shows the exact amount, viduals showing an income up to $25,000 ith the Treasury Building in Wash- even if less than $1,000, paid to each are retained in the Collector's office for ton, money, once it is paid to the member of the partnership. Third, those audit. Those of individuals showing invernment, is in the custody of the issuing tickets of passage out of the comes above that amount and all other asurer of the United States.

country are required to secure evidence returns, regardless of amount of income,

of payment of tax on income for the cur- are forwarded to the office of the ComETERMINING the amount of income rent year to date, or permission of the missioner at Washington. There they

tax due and collecting it is the Commissioner of Internal Revenue to are audited—"at the earliest practicable vernment's toughest revenue job. leave the country without payment of in- date," in the vernacular of the BureauThe Commissioner of Internal Rev- come tax. Fourth, a report of "tax with- and the taxpayer advised of any defie at Washington furnishes the Col- held at source” is made by a corporation

held at source” is made by a corporation ciency or over-assessment. fors of Internal Revenue for the sixty- or individual paying to an alien salary or The same practice of filing returns and

districts blanks for distribution to other income and withholding and pay- paying taxes applies to the capital stock payers who filed through their offices ing to the Government a certain per- tax. Estate tax is paid by the executor

preceding year-whether they be in- centage. Fifth, another report labeled or administrator at the closing of the idual, corporation, partnership, per- "tax withheld at source” is made by estate.

estate. Gift tax is paid by the donor, al service corporation, trust, or what corporations issuing tax-free covenant covering gifts made during the year. • Failure to receive a blank from the bonds.

The taxes on admissions and dues are lector, however, does not excuse one A field force consisting of agents from reflected in returns filed monthly with n filing a return and paying the tax. the Washington office and Deputy Col- the Collector by those receiving such return may be secured from the Col- lectors from the Collectors' offices stands taxes. Excise taxes are also covered by or's office, Deputy Collector's office, ready to examine a taxpayer's books and monthly returns. often from the neighborhood bank. business whenever it appears that a

lse The special tobacco tax, a fixed iable information as to how to com- or incomplete report has been made. amount for a certain number of pounds e income and tax may also be secured The Special Intelligence Unit of the Bu- sold for domestic use, is paid to the he same sources.

reau of Internal Revenue plays a sleuth's Collector annually. Those engaged in tow will Uncle Sam know if you at- part in finding out what has not been specified occupations, such as brokerage, pt to cheat him by making a false voluntarily disclosed. While the work of operation of bowling alleys, and the oporn or statement of income or none at this Unit is, without question, the most eration of automobiles for hire, pay the

fascinating in the Bureau, little is made Collector annually a specified amount. There are at least five principal ways public of the how of its workings. Noth- There is also a special tax on the use of

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boats. Every person dealing in opium despite the fact that it has been the one imported goods and determine accordi or coca leaves must register with the Col- source of revenue that has never failed to value the amount of duty. Impoi lector and pay a special tax.

the Government, the Customs Service are held in appraisers' stores until this

has been a sort of homeless waif. If you done. The importer makes payment ot all taxes, however, are paid look for it in Washington, you are likely the Collector of Customs, who deposi

monthly or annually to the Collec- to search half a day. You will find it at the money in a designated bank to tl tor. Stamp taxes constitute a large iast up two flights of wooden stairs in a credit of the United States Treasurer. source of revenue. Tax stamps must be temporary shack on the Mall. I, who Most of the revenue derived from cu placed on such things as bonds of indebt- thought that I knew something about toms is collected in that way, though edness, conveyances of property, passage Washington, got lost looking for it and tremendous lot of work is necessary tickets, power of attorney.

had to telephone for more specific direc- making other customs collections. Pa Stamps are, with one exception, printed tions. And it is just as hard to find in sengers' baggage constitutes an impo by the Bureau of Engraving and Print

the records. It has one lone, lorn para- tant source of customs revenue, and ol ing at the direction of the Commissioner graph in the 544-page Annual Report of not always easy to tap. Men hide di of Internal Revenue and are furnished the Secretary of the Treasury for the monds between the taps of their shi to the Postmaster-General and Collectors

fiscal year ended June 30, 1925. Secre- heels. Women wind laces and sill without prepayment. Postmasters, des- tary Mellon, however, is now trying to around their bodies. They sew Ne ignated depositories of the United States,

York tags in Paris gowns. The frau and Collectors keep supplies for sale.

are usually detected at the dock and ti The exception is tobacco stamps printed

duty collected, but sometimes the chea on tinfoil wrappers. This is done under

ers "get away with it”-or think the contract, the contractor receiving his re

do. They usually find later that the muneration from the purchasers of the

have to pay, not only the duty, but stamps.

penalty. The Customs Service is p Now what does the Collector of In

tient. It has its foreign agents. The ternal Revenue do, at the close of the

primary duty is to determine the val day, with all the checks, cash, post office

of goods at the source; but they mana money-orders, drafts, and the like that

also to check up on most purchases he has received?

dutiable goods by Americans. The fac All of these are bundled up, taken to

are sent to the customs officials at hom a designated bank, which is usually a

and the cheater is usually caught abo member of the Federal Reserve System,

the time he is beginning to enjoy b and deposited to the credit of the Treas

smuggled luxury. These articles of urer of the United States. A report is

cially classified as "not declared 6 made to the Accounts and Collections

duty”—are subject to seizure and b Unit of the Bureau of Internal Revenue

come the property of the United State of the total received for each class of tax.

Unless the smuggler is willing to pay

only the duty but a penalty equal to th HILE internal

value of the articles, they are sold an revenues

bulk
mighty large in comparison with
(C) Harris & Ewing

the proceeds deposited to the credit customs receipts these latter years, the

Secretary of the Treasury A. W. Mellon

the Treasurer of the United States. fact remains that the Customs Service

seeks a home for an old orphan

There is still another source of cus has a history much longer and more con- do something for it. He has had a bill

toms revenue that touches a great man sistent than has the Bureau of Internal introduced in Congress for the creation

more people than these two combinerRevenue. Indeed, the latter is an up

Every letter-carrier, rural and urban, i of a Bureau of Customs with a Director start by comparison. In the fiscal history

a collector of customs

on dutiable arti in charge. Perhaps he is tired of having of the Government customs receipts run

cles sent by parcels post. The pouche it among the junk in one corner of his steadily and progressively on, from a

are turned over by the post office to th own office. bare four million dollars in 1791 to more In some of the port cities, however,

customs officials in the port of entr than half a billion dollars in 1925. Dur

nearest destination. A statement is at notably that of New York, the Customs ing the greater part of that time they Service is a sizable institution. More

tached showing the amount of duty. Thi

letter-carrier collects the money, turns i provided the bulk of the revenue for run- than 8,000 men and women are engaged ning the Government. in collection of customs duties. Sixty

over to his postmaster, who transmits i Income and profits taxes, now the

to the Collector of Customs, who depos per cent of the collections are made at

its it to the credit of the Treasurer. largest single source of revenue, were un- New York, though there are forty-eight heard of until 1863. After 1874 they customs districts and about 300 ports of TH were practically out of existence again entry. Queer as it may seem, many of

'HUS does Uncle Sam's banker receivt

his deposits. How he cashes checks until adoption of the Income Tax these latter are cities that have not and for whom is another story. I shal Amendment a few years ago. There enough water for a duck to swim on. undertake to tell it in a week or two have usually been some miscellaneous in

Goods go by rail and in bond from the There is still another story, and a big ternal revenue receipts, but they were seaboard to these inland ports in order to one, in how the Treasury Department completely off the books from 1848 to avoid delay to importers.

supervises the monetary and banking 1863, during which time customs receipts Two officials, primarily, have to do systems, how it prints the paper mone) bore the whole burden of the Govern- with the collection of customs duties, the and coins the metals, how it conserve ment except for such driblets as came in Collector of Customs and the Surveyor the National credit and guards the finan from the sale of public lands.

of the Port. The Surveyor is, in effect, cial resources of the Nation. Perhaps But through this century and a third, the assessor. His examiners appraise can tell that some time, too.

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Wh

The Autobiography of a Son of the City

By CHARLES STELZLE

Introduction
By REV. S. PARKES CADMAN, D.D.

President, The Federal Council of the Churches of Christ in America
WHA
HATEVER else may have influenced Charles and

poor, and the many among us who are neither Stelzle in the making of his remarkable life, rich nor poor has been fruitful far beyond the orthe Church had an important part in it. He went dinary because he has lived with the people, shared to Sunday school as a tenement youngster, where their lot, and entered into their lives. he learned the basic teachings of Christianity. And The day is fast approaching when the workers when he became a workingman he found his prin- the world over will learn from such Christian lead- . cipal friendships and companionships in the Church. ers as Charles Stelzle that the Church is not so far

And later the Church gave him his chance to removed from them as many have imagined. They carry out his ideals, backing him in the program will discover what he so clearly shows: that the which he executed with such marked success. The Gospel of Jesus is a workingman's Gospel-one name of Charles Stelzle is honored among the that he can live and preach and find comfort inworkingmen of America to-day, not only because one that will help him to rise to the highest places he is a union machinist, but because he is a man of of trust and confidence within the gift of his fellows, sterling integrity and an active churchman. or that may be reached only through the sheer

I am glad that this boy from the tenements of force of his character. East Side New York has succeeded, and more than I own that I have been profoundly moved by this glad that he'has told us in such vital and arresting account of his life and work which Charles Stelzle ways the story of his struggles. I am familiar with has told so modestly, yet so wisely, and withal so much which he has passed through. In my boy. thrillingly. It should be read by every priest, rabbi, hood, beginning before I was twelve years of age, preacher, employer, and employee throughout the I worked in the mines of my native land. There I Nation. . learned a great deal which has been of the utmost value to my ministry. The intercourse which “Charlie Stelzle” has had with high and low, rich

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I.

Our Side of the City

F

OR several generations the East as they are megaphoned through the been necessary to doubly patrol the

Side of New York has been sy- “Ghettos” and the “slums” of America's streets of the tenement districts of the

nonymous with depravity. News- greatest city, anticipating the thrills East Side because it was feared that papers have delighted in printing big which they will give their friends and crime and disorder would break out. headlines about the criminals and de- neighbors when they get back home, tell- No, the East Side hasn't been crimigenerates who were supposed to make ing them how narrowly they escaped naily inclined. Its chief crime has been the East Side tenements their rendez- with their lives. If they but knew it, its poverty. The mass of the people livvous. Blood-curdling stories have been they were taken through the safest sec- ing east of Fifth Avenue in the lower written about subterranean cellars and tions of the city. Of course the East part of Manhattan have always been dark passageways in which fearful crimes Side has contributed its share of the honest wage-earners, living perfectly dewere committed.

criminals and degenerates and the im- cent lives, moving into the suburbs or the New York's “rubber neck” wagons are moral people of the city, but no more uptown districts as soon as they could still doing a thriving business with visi- than its share. The worst parts of New afford it, mainly so that they might have tors from Indiana and Iowa by promising York from this standpoint have been in more breathing space, more light, and a to show them the “lair” of the East Side the middle section of the city--the Ten- better chance to raise their children. gunmen and the white-slave traffickers. derloin—and “Hell's Kitchen” on the I was born in the heart of what is now, And the gullible travelers from the Mid- upper West Side, and other picturesque, not only the most densely populated part dle West grip their seats in happy ecstasy police-guarded precincts. It has rarely of the East Side, but of the world. There

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