THE S?MTEK WATCHMAJT, Est
CONSOLIDATED AUG. 2,
r?Jr?i
IMPORTANT
THAN IM
British More Insistent
on Share in Mosul
Oii Field Than Pro
tection of Christians
Lausanne, Dec. t24 (By the As
sociated Press).?Settlement of the
Mosul dispute received a setback
today when the Turks notified the
British delegates that they could
not accept the British contention
that Mosul is part of Irak, and
therefore, of 'Mesopotamia, over
which there is British mandate;
The allies and Turks have been
trying to solve this Question ever
since they arrived in Lausanne by
means of private discussions. It
wSSt come into the conference in
connection with , the general fixing
of Turkey's boundaries.
The Mosul oil fields are said to
be among the richest in the world.
Under the San, Remo agreement
England gave France 25. per cent
of the output, but Turkey came to
Lausanne with the argument that
the Mosul vilayet, containing most
of the oil property, , belongs to
Turkey chieflly because the popu
lation Is Turkish. The Turks want
England to - recognize Mosul as
Turkish, but say they will allow
the British to work the oil fields.
Recently England" sent ? memo
randum to the Turkish delegates
arguing that on ethical, historical,
political and economic ground's
Mosul was really part of Irak,
Turkey's answer, forwarded today,
is a refusal to accept the British
arguments. In an 18 page docile
ment the Turks insisted that the
Mosul vilayet should be consider
ed separate from "the rest of Irak
and as a part of Turkey.
They deny that the population of
Mosul is chiefly Kurd, and that for
racial reasons Mosul should not go
10 Irak, and conclude that Mosul
must be deemed an integral part
of Turkey.
Turkey's determined stand adds
another vital problem to %tie list
which must be settled when the
delegates reassemMe alter Christ
mas. The United States has a
great interest,in the disposal of
^Mosul because oi the^dn-^'pply.
? ? ? ? ' ? -
INCOME-TAX
REPORTS
Stale Adopts Uniform System
of Reports For Next Year
Columbia, Dec. 2 5.~With an in
come tax law based upon the fed
eral income tax law, . the state of
South Carolina has adopted a uni
form system of report forms, to be
used In connection with the collec
tion of the state income tax -next
year, it was pointed:out today at
the office of the - tax commission,
where the set of forms was exhibit
ed.
. There is a marked similarity be
tween the state forms and those
used, in the collection of the Unit
ed States income tax. For exam
ple, the individual with a net in
come of not more than $5,000 will
submit a report consisting of the
identical items reuired by the fed
eral report, with, the addition of
statement sas to exemptions speci
fically allowed under the state
law that are not permitted under
the federal law. Incomes and in
terest received frofa the . United
States government by the taxpay
er, and certain other classes of in
come, including pensions from the
state and remuneration for duties in
connection with American Legion
activities, aie exempted from state
taxation.
The same general. resemblance
holds between the state and fed
eral returns, respectively, for in
comes in excess of $5,000, the an
nual information return which
shows at the source any payments
that are classified as an income for
the recipient, and the information
sheets that are sent out with the
blank returns.
One form that is not a part of
the federal system is the annual
return of normal income tax to be
paid at the source, which, accord
ing to the introductory- statement
on the blank, is for the reporting
of "salaries, wages, rent, etc., paid
to non-resident individuals, for
eign partnerships, having no office
or place of business in South Car
olina, and corporations not engag
ed in trade or ? business within
South Carolina and not having any
office or place of business there
in.
Accompanying the annual in
formation return will be printed
slips, to be furnished by the tax
commission, which will give the
specific information desired regard
ing the amount paid to each indi
vidual or concern, which is due to
be reported. for taxation. A remit
? tance identification slip also has
been printed, which is to be filled
out by the taxpayer and transmit
ted with his check, thi^ rendering
it unnecessary for him to write a
letter.
SARAH BERNHARDT
IMPROVING
Paris, Dec. 28.?The condition of
Sarah Bernhardt was somewhat
improved today. ^_
abEafced April, 1830.
1881
j Senator Borah Be
lieves It Must Be
Settled Before Debts!
Are Paid
Washington, Dec. 24.?-Express
ing confidence that "more mature j
reflection" would serve to dimmsh
opposition to his proposal that the
president call a conference of world
powers for discussion of economic
questions, and further reduction of
land and sea armament. Senator
Borah, 'Republican, of Idaho, in a
formal statement tonight declared
that "we have reached a point
where we are to lose all advan
tages gained" at the Washington
arms conference "unless a solution
of ' the reparations problem is
found."
The Idaho senator made no di
rect reference to the statement is
sued, last night by Senator John
son, Republican, of California1, an
other "irreconcilable," in which the
Borah amendment to the pending
naval arms bill was assailed as a
proposal which would "dump into
America^ lap the economic ills of
Europe and the reparations mud
dle."
Senator Borah did mention, how
ever, opposition to the suggestion,
which, he said, was along the lines |
of that to the arms conference j
when it first was proposed.. Timid-;
ity and opposition in that case
shifted,** he added, to "very gen-j
eral support" as the proposal was;
studied.
Discussing Europe's war debt to(
the United States, Senator Borah
said "some people seem to be ex
ercised over the cancellation of this j
debt," adding:^
"I am far more exercised over
Europe's inability to pay. I haven't
j any fear .about the open cancella
tion of this debt. But no child nowi
living will see its payment if the
subject of reparations is -permitted
to go from bad to worse until an-.'
other war takes place.
"We are interested in the repa- l
rations 'question;' however, because'
we are- interested. in the payment
of what Europe owes. us. We are j
atec interested in it b'ecaase we
want European markets opened to
our farm' products. Millions are
hungering and dying in Europe for
the products. which are rotting .on
.our farms. Shall we say that these
matters do not cnoeern us? Noth
ing concerns us more." *
Asserting that the reparations
tangle "directly;- immediately, vi
tally" concerned'the United States,
Senator Borah declared:
? "It involved millions to our peo
ple' and it may involve another
J conflict." t arn :aot over , fond of
! conferences.' but there are times
when they are helpful. This
seems to be one of these times."
There ;are many precedents for
the conference he proposed, the
Senator eaidv adding that the Uni
ted States had participated official
ly in such conferences and with
European nations more than once
and had. never hesitated to confer
with reference to economic, finan
cial and commercial matters.
"Such conferences," the state
S ment continued, "have never been
regarded by the most zealous ad
vocates of our traditional policies
as in contravention to them."
Declaring* that no public man had
been a "more pronounced believer
in our traditional policies" than
former President Roosevelt, the
Idaho senator declared that Mr.
Roosevelt "specifically endorsed
this kind of a conference and re
garded such conferences as means
of preserving the policies of Wash
ington and Monroe."
Lausanne, Dec. 27.?The British,
through a letter from Lord Cur
zon to Ismet Pasha today inform
ed the Turks they will never
abandon the *Moseul oil fields as
the Turks ask. The letter declares
the prolongation of the Near East
conference would fail to induce the
British to recede from their po
sition. The letter declares the
British expelled the Turks from
the Moseul promising the Arabs
freedom from Turkish rule and
had given a solemn promise to
bar foreign powers from the area
and intend to keep their word.
PLUNGES
INTO CREEK
Greenville, Dec. 22. ?John
Vaughn is dead, Sam Vaughn is in
the city hospital suffering from a
fractured spine and Ben Tumbling
is suffering from many painful
bruises and minor lacerations af
ter an automobile in which three
were riding, missed a bridge near
Fountain Inn and turned over sev
eral times about 7:30 o'clock to
night.
All three young men were of
Laurens county and were driving
back home from Greenville when
the accident occurred. The driver
evidently did not see a turn in the
road near a spot where a small
bridge spans a creek a few miles
from Fountain Inn. The heavy car
crashed through some shrubbery
and into the creek, turning over
several times. Sam Vaughn, suf
fering from a broken back, was re
ported in a serious condition.
"Be Just and Fear
FRENCH TALK
NC
FOREST
Another Plan to En
force Payment of
Reparations Under
Consideration
Paris, Dec. 27 (By the Associat
ed Press).?Premier Poiricare plans
to follow up the reparations. com
mission's decision declaring Ger
many in default, of her wood -de
liveries by presenting 10 the allied
premiers' meeting next week a
scheme of taking over the German
state forests as a guarantee. If
the other premiers will not agree
to this stej/ it is understood France
is prepared to act alone.
; It now is feared that the British
and French attitudes will be ?s far
apart when the premiers reconvene
as they were WhehHhe recent Lon
don confrence adjourned and the
latest reparations 'development is
taken to support this view. Sir
John Bradbury went to London to
day to confer wiith Prime Minister
jBonar Law and other members of
(the government on the effect of
the reparations commission's action
and on the question of the general
British policy toward the premier's
meeting.
Sir John's reasons for refusing
to support the default vote which
I reasons, it is. thought, .may be
taken as a reflection of the position
of Bonar Law, were that certain
extenuating circumstances entitled
Germany to more lenient consid
eration and that furthermore the
allies had previously agreed on a
course less radical in the event of
Germany's failure to make the de
liveries.
Fro nce's victory {n the repara
tions commission vote is ascribed
to the personal efforts of Premier
Poincare^ who is said to" have care
fully planned the coup. The action
was so quietly and swiftly execut
ed that none of the American un
official observers had "the oppor
tunity of being present.'
Although the United States has
no vote in the commission the views
Gt its observers . have always had
much weight, especially when a
vital issue was before'the commis
sion^ -as was the case yesterday. It
is declared in reparations circles
that the position of the American
observers has approximated that of
the British.
The commission^ sudden decision
took not only the Americans but
French political circles by surprise
since it was generally understood
that the commissioners would take
no decision until after the premier's
meeting.
State Treasurer
Needs More Help
L' -v'
New Forms of Taxation in
creases Work of That
Office
. Columbia, Dec. 27.?The addi
tion of new forms of taxation by
the general assembly at its last
session makes an increased appro
priation for the office of state
treasurer necessary for next year,
according to a statement made pub
lic here today by State Treasurer
S. T. Carter.
Pointing out that the 1022 gen
eral assembly; had \imposed an in-,
come tax. an inheritance tax, and
a tax on gasoline and, had increas
ed the corporation license tax in
addition to the levies formerly im
posed, Mr. Carter declared that his
regular office force had been en
tirely inadequate to handle the
business of the office. Only through
the help of the contingent fund of
the state was the work kept up to
date, he said.
Mr. Carter stated that his an
nual report probahly would be in
the hands of the printer by Jan
uary 9, when the legislature con
venes for the 1923 session. It will
be transmitted to the legislators &st
soon as the printer delivers It to
him, but the printing of the re
port will consume several weeka,
in all liklihood, according to the
treasurer.
Mr. Carter's recommendations as
to the appropriation necessary to
run his office efficiently will be
transmitted with his report. .
"If the legislature sees fit to im
pose still other forms of taxation
and I would not be surprised if it
does," Mr. Carter said, "the bur
den on this office will be still fur
j ther increased. Last year, until we
secured additional help, we were
weeks behind in our work. For
example, we were mailing out re
ceipts in' the middle of the sum
mer that should have gone out in
April or May."
In reply to a question, he said
that the work of his office had been
kept up to date since the addi
tional help became available and
Ithat his report would be complet
ed shortly after the books closed on
December 31.
SENATE ADOPTS RESO
LUTION EXPRESSING
PLEASURE ON WIL
SON'S RECOVERY
Washington, Dec. 2$.?Thf: sen
ate adopted a resolution by Sen
ator Harris, Democrat, of Georgia,
expressing joy and pleasure at
Former President. Wilson's recov
ery of health. Most of the Re
publicans were silent,
SumterXS. C, S?&rda:
i
ment in Congress(
and Resolution is!
Held Up
(News and Courier).
Washington, Dec. 26.?It' is^e j
exception when debate reverses, the '
I current in congress with regard-to
[any cardinal measure. This is par
ticularly true of the house. One of \
the rare instances in which debate
causes such a change, occurred last
Week?Occurred/ in the house, and
in a single day's session. -
WhPTi the administration lead
ers called up the favorable report}
|.of the majority of the, ways- and
j means committee on the resolution
- to submit to the states a constitu
tional . amendment giving the fed
eral government the. right to tax
state and local bonds hereafie?^is
isued and, according, the same right
to the states , to tax future/ issues
of federal bonds, it was the gen.
eral assumption in the house- that
before the day closed the resolu
tion would pass that body.- v
After the debate had. thrown
even a partial light upon the-otih
] er side of the catchy prop^tk^i,
I it was apparent that ? great ckaage
j in the sentiment of the average
j member had taken place, and' the
j administration le?'ders did.'not at
j tempt to force a vote. The pre
vailing opinion that the report will
not be adopted.
Among the t e 1 li ng' points
brought out against submitting the
amendment-were these: . *
The federal goyernnieftt h^s
sued about all the bonds
care to issue for a . good
years, its present problem' \i>e$??-j
to reduce the enormous' bonded ,
indebtedness it ias a-ftoato. Somoi
Of the states' naye^ssued.' veryi^w j
; bonds in proportion - to' the\ feder
al government,: and - ma^v *er
I haps, most of tbexni wtU in ibe:?ef?
j future wish to sell large, iseuesi.of
j bonds, to, carry, on". p?bTi?;.improvsr
j ments, particularly in the liner of
i road building..
! As tax-free bonds; nx>w outs^nd-.
j ing could
,| proposed ?mendtnent, the effec? ojK
\ its adoption - would , be, to increase
, to a'- considerable extent 'the . value]
j of the present bonds in the. hands ^
j of Investors. It is probable -that
i most of the bonds now outs^ithd
' ing are not owned by the original j
purchasers; and; the suggestion? has^
been made that a majority of them
may have foufid their way intiaf^&'
strong boxes of the great finatoSeiai
centers such7 as New York. .- It is
j said that this is undoubtedly try e
jof the Liberty bond issues. To
j tax all future Issues ?f government,
j state and local bo* ids would prob
i ably cause a rise of many-j^wK^
dreds of millions of dollars te?
lvalue of the tax-free bonds
extant in this country.
To .give the/federal govern
the power to tax state and I
bonds would destroy another q:
great fundamental state ri
which have already been redu
too much in the opinion o
thoughtful people. The power of
j tax. as Chief Justice Marshall said,
' is the power to destroy. That this
power should exist in many ways,
is not to be denied; but shoul?
the federal government have it?
over the state governments? . N;
A tax on government, stat^?
and local bonds would not conr!^
out of the"* pocket of the money
lender, but it would come out of
the pocket of the borrower. rThat j
is to say it would come out of the
pockets of the people* The lender
of the money (the purchaser Of the
bonds) would more than recoup'
the difference by increasing the
interest which would be required
j in order to make the bonds sell.
If the debate had proceeded far
ther, other points Would have^been
brought out, to the surprise of the\
great majority of the "American
people; of congress, and even - of]
many who think themselves fairly
well informed on matters of rev
enue and taxation. '
For instance, it-would astonish
the public if a statement should
be made by the treasury depart
ment of the result , of the policy
of subjecting all ..of the. Liberty:
bonds after the first issue to the
income surtax. It is safe to assert
that the government lo^t money by
not adhering strictly to the tax
free policy in \ issuing, dts war
bonds. All of these bonds could
doubtless have been floated at 3
1-2 per cent, like the first issue, if
all had been tax-free. Departure
of the complete tax-free principle
made it necessary to raise the in
terest rate to an extent which'
means over $100,000,000 a year in
additional interest which the coun-'
try has to carry. Probably less
than $10,000,000, and possibly less
than $1,000,000 a year is obtained
in revenue by the government
from the* surtax on the wax-time
bonds, because of the way in which
these bonds can be distributed so
as to avoid the tax without ?vio
lating the law. In all of these tax
able issues, the individual is allow
ed to hold a certain amount, say
$30,000 or $40,000 before the tax
applies. A rich investor can dis
tribute such purchases among his
family and thus increase the total
of the exemption many times.
Further, it isf contended that
money raised by tax-free bonds does
not escape taxation now.
bonds are sold to obtain
m
Disarm?m?
Meets Wip
Objections,,
Republicans
.yWashmgton. ^ peo.^ 27.
score or Republican ..se1
meeting m - informal coj
today decided to oppose th<
amendment to the naval appl
lion bill asking the" presidl
call an international ecoiiomi
lisarmament conference.
Administration Senators ?~j
Senator Lp'dge, ^ began
against the Borah -amendmej
the senate convened. ^
Lodge was said, to hi
ed the president's: yi|
counted, the dimc?lti?
arms limitation encouj
Washington, conference
He declared in,.'.view4
tude of .other p^werfe.
useless to attempt' toj
armaments."
PRO(
lEffort to R^nownl
pers Gontfoues Witi
Bastrojv ;La,i -Dec, 2 7,^
mfent of justice 'agents
representative*;today.'rene1
ac^vltteVin; ^>2jo?^Q?srf
ping ? case.xB^or^ t% xun <
persoW.respp^
jtX&i idice: wnicb ; - resulted!
^4irfg-?f- rnVbMe^:ot;wa1
iels. anil Thon?? Richards
3j^^vkid^appei;by .a-maskel
la^t.v VAv^uat/1 ^<f^a?d^'C* fA4.di
arrests- ?reV ^ecaared , to .he* I
heiit: 'petec^ivjescv reported 1
th^y. had" located ?tfcej place; wl
fa'* hia: ^WejSRf-dnring the holi
kSs^fcsr, passed.'-\*
JThere. were: two small fires.; dur
ing Christmas day, the awning In
I front of *D. D. Wltcover's store oh
j the square, and-the pawning Ih front
of Ben Hilbs' store, on. Pearl street
j being burned^ T>he promiscuous |
shooting o^f fireworks being the
*~^use of Both fires} ?
^ merchants " reported goo^d
Iholiday^J^6 and-there was an un
I usually la^S^ amount of firewprka
shot up durtor the day. This
seems to somewmSirhange the talk
of hard, times > heard>?o much be
fore the holidays, TheN^res. were
all closed, Tuesday as wefiv^s on
Ch rietriias day, -th % emp loyees tfrfcre
by getting; two ?ays_ holiday
WAR DEBT!
[Plans For Refunding Debt in
Extension of Time.
London,.i>ec. > 28.-?The, British
newspapers. ^mmenting on the.
mission of Stanley Baldwin, seek
ing to ^u'hdvthe British debt to the
United States, express - the hope
that terms fixed by congress for the
repayment of the: debt will be mod
ified. A tw;enty-nve year redemp^
tion period- is condemned as. too.
short. r .
with which to do things, and.h\
doing these things, the money fif
distributed. Jt is taxed eventually, |
according to this, contention, in the
channels which it is expended
by the federal or state or local
government; Those advancing this
argument claim that an that a
tax-free bond means, aside from
the question.of state rights, which!
is fundamentally important, is I
that the money can be obtained
for public needs; at a less coet to
the public than in any other way.
The proposition to adopt an
amendment" doing away with tax
free bonds might not. be adopted
by the states' if submitted. *^e.
says its opponents: but, theyr^
mark, the" mere submission ?id
possibility of ratification would
cause an immediate avalanche ?f
tax-free bonds on the part of the
^<j**?s_ and local subdivisions be
be dictates of prudence.
reoogB
throujSj
old" and W
ed aboutH
bonds, foffl
?^ughways ?
w^ts^ ot>e?^^^g
a uesu&n. 1
bonds, and foFW
made up his nffl
Senator MooiB
her of the ieH
county for 12 H
years, he was fl
house of repreK||
the last four. yem
senate. He waS
without opposi?
Anderson,
rison, one of tiS
at Clemson ColH
last night of a?
. Professor MorB
Winnsbcro in 1?
uated from "wSi
places and Joi?
faculty in 1893?
by his widow ajB
The funeral vflH
Stone church M
noon. ~< "'v>Jb^k
Columbia, De?
Cohen, of the Mjg
Charleston bars, ?
ed a . siaecial *ju<fl
Harvey to hoiT*?B
sessions in Ora^^MS
ginning the s4a?H
January. The \ j|
Gary was. sehe? 1
that term. . ' 9