Lapas attēli
PDF
ePub

be a thorough study of the legal, economic and fundamental questions involved, which is the only proper basis for any taxation movement. Certainly no harm can result from that. It would be the foundation of much useful information.

As to whether or not we believe in an inheritance tax at all, that would have no bearing upon that subject, because if the whole subject is a fallacy, and if that method of taxation is wrong, there is no better way of proving it than by getting all the information obtainable. Then, with that as a basis, we can arrive at some conclusions that are sane and safe to adopt.

I am, therefore, in favor of the adoption of this motion in order that sufficient facts may be gathered to prosecute the work, and that the committee may have such funds at their command as are necessary.

H. H. Ingersoll, of Tennessee:

It seems to me that the Association is wasting time, and it will be wasting money, to get into the discussion of abstract questions of taxation with which it has nothing to do.

Walter George Smith, of Pennsylvania:

In view of the financial question involved, it seems to me that the Association would be on the safe side if it referred this resolution to the Executive Committee, to carry it into effect if in their judgment the finances of the Association warrant it. An appropriation of $500 for two years is a very considerable addition to the expenses of the Association. It is customary to refer all matters that involve the expenditure of money to the Executive Committee for consideration and recommendation. I make this motion as an amendment to the pending motion.

The motion was seconded.

Albert W. Biggs, of Tennessee:

The committee realized in formulating this report that any report upon the subject of taxation would in a measure trench upon political questions. We, therefore, did not make a report upon anything except as to the inheritance tax law, on the idea. that that seemed to be the settled policy of a great majority of

the states of the union, and that in its practical operation it had resulted, in many cases, in the difficulty which we desired to avoid. In our desire to avoid that we thought we would have the support of the Association if it desires to do anything in the field of taxation.

Therefore, if the Committee on Taxation is to be continuedand as to that it is a matter which must rest with the Association -it seems to me, if this recommendation is not to be accepted, then the motion of the gentleman from Connecticut ought to prevail and the committee be discharged. In order to keep out of the field of politics as far as possible, we simply state in the report that we have not been able to go through the laws of the various states, but that if you want that done we can cooperate with the International Tax Association and bring in a report which will show to you what the various states have done in the way of providing a law which will produce revenue and not reduce fortunes. Then, if the law is acceptable, it may be recommended for adoption in all the states. My mind is not clear as to whether we ought to take any action at all, but if you are going to have a Committee on Taxation—and I assume that the Association when it provided for a Committee on TaxationH. H. Ingersoll:

The Association didn't know what it was doing.

Albert W. Biggs:

That may be true, but nevertheless it determined to enter upon the field of taxation. Of course, if we have gone upon any forbidden field it was because we did not know how to keep off of it in handling this delicate question.

I think the motion that this appropriation be allowed should prevail, provided the Association wants to continue the committee, subject to the approval of the Executive Committee. I believe that would be acceptable to the members of the committee. That brings up to you squarely the question whether or not you want a Committee on Taxation. I do not see how we could have made a report and kept out of politics any better than we did.

We evidently strove to do that, and if we transgressed in any particular it was because we were unable to avoid it.

The President:

Gentlemen, are you ready for the question on this motion?

Theodore Sutro:

Before the question is put on that motion, I want to say that it is not so much the question of political economy that is involved in this matter as it is to secure uniformity in the laws of the various states on the subject of an inheritance tax. We must face the question as it is. There is hardly a state in the union that has not an inheritance tax law. We have called attention to the fact that, owing to the conflict of jurisdictions, in the view of the committee it is essential that this Association should enable the committee to investigate questions of taxation so as to secure uniformity. If you throw out this report you discard entirely the possibility of ever considering this important branch of the law. The feeling which has always existed-the fear that we might get into a political discussion or that we would enter the field of political economy-is the very subject that we touch upon in our report. Arthur Steuart, of Maryland:

I would inquire what the Commissioners on Uniform State Laws have done in reference to this matter?

Theodore Sutro:

They have not taken up the subject as yet. I was told by one of the Commissioners that in the course of time they would be. very glad to take it up. Mr. Eaton, who for many years was President of the Conference of Commissioners on Uniform State Laws, is a member of our committee. I think the Association may trust us that we are not going to saddle any question of complicated political economy on this Association.

Now, on the question of appropriating this money to the committee, I am perfectly willing as one of the committee to accept the suggestion of Mr. Smith, of Pennsylvania, coupled with the suggestion made by Mr. Peck, that the Association authorize the

committee to proceed with the work "herein outlined "-and that does not commit the Association to anything, but it simply involves an investigation of the laws of taxation-and then that the question of the appropriation of the money, both as to the amount and as to the manner of its payment, shall be referred to the Executive Committee.

Walter George Smith:

That will be entirely satisfactory so far as I am concerned.

The President:

Then the question before the meeting will be, as the Chair understands it, that the committee be directed to proceed with the work outlined in the report, and that a sum of money not exceeding $500 annually for two years (the amount to be subject to the approval of the Executive Committee), be appropriated to defray the expenses of the work.

The motion was adopted.

The President:

Is the Committee on International Law ready to report?

Charles Noble Gregory, of Iowa:

The committee reports the proceedings of the Maritime Conference in London by which the Law of Prize has been revised. The action of that conference has greatly modified the law in respect to contribution and in respect to blockade.

The report is epitomized here. It has been submitted to the Senate of the United States, but has not yet been acted upon.

The committee further reports some twenty-five treaties and conventions entered into by the United States within the last year.

I beg leave to file the report without further reading.

The President:

The report will be received and filed.

(See the Report in the Appendix, page 568.)

The President:

The Committee on Title to Real Estate.

The Secretary:

No report.

The President:

The Committee on Proposed Copyright Bill.

Arthur Steuart, of Maryland:

I shall not read the report, but will simply ask leave to file it with the Secretary for printing.

I desire to say that some three years ago the committee was appointed to co-operate with other forces which we understood were interested in bringing about a revision of the Copyright Law. I am glad to be able to present to you a copy of the law as it has been passed by Congress. The work is complete. How well it has been done remains to be seen by experience. The matter is new, as of course there are a great many new questions involved; but the whole law has been revised and codified, and your committee asks to be discharged.

The President:

The report will be received and filed. The work of the committee having been fulfilled, it will stand discharged, unless there is objection.

(See the Report in the Appendix, page 573.)

The President:

Report of the Special Committee to Suggest Remedies and Formulate Proposed Laws to Prevent Delay and Unnecessary Cost in Litigation.

Everett P. Wheeler, of New York:

The work which this Association approved a year ago at Seattle, and the circulation of the report of its proceedings, and the various activities of its members, have been very fruitful. It is true that the bill which we recommended has not yet received the approval of Congress, but the experience of the Committee on

« iepriekšējāTurpināt »