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m utiila COURT DECID1J8 IN FA TO* Or UNDERWOOD-SIM? MONS LAW. Ralaln? Big Fortune? of to Laar aa il *! Washington. Jan. 14.?The income tax waa declared constitutional today "ay tne so prams court in a unanimous >aman4am whton swept aside every con* gentian raised against It and, la the Optntsu of congressional leaders, open asT lie way for Increasing the tax rate est great fortunes to help pay fper Sabonal defense. thre?aaah> are pending In congress to taut incomes of more than $1,000, ?fo m nigh aa I? per cent. Leaders an all sftdea agree that out of the which the decision today will proposals is likely to come movement to levy on the ?from great private fortunes af the millions the govern? ed raise to carry out the army and nary increases. Tne supreme court'n decision has aaesjaneety nnfattered the Income tax ?SSI a> aonree of revenue,'* said Repre sajatottve Ball of Tennessee, author of ton saw. "All doubt la removed and left much freer V> act I eSsgisss will take advanUge ejT the opportunity to amend the law Without any unusual or It can he made to yield ?tUMdd.tt* to llis.OOt.toea year, as MM**,t** or tM.ooo.ooo at as*. reo Hull la preparing so anfty tht tax to tn IMtd and make graded in Inrlndat on ineomes ex 1*0^ a yen*, tna Wa^pn of rsiaihg the nnsjanit defense, although front Bsaor| angles hns not s?umest toward any definite so lkeati with the constitution I1 fee Income tax uhdoeided ad annfsiiall a leaders were reluctant to flnan too moan ?epandsnee an ti s tti fab deenWyn tne supremo ooart cnnan*nen far the first time the lfih anssjsiajasssn to tap constitution, uhdsr at levied, and gave it mtsrprststion possible, anftottnt )d by it was rendered ?k ?W *t fcnshkber af the kdw fort In refusing to enjoin the of which Bruehaboi , from paying tat raised substantially Involved in all the irs before the court with of the affect of the nVeWlng mining corporations a I per cent, deduction an from gross income for deple? tion of mlnoa This provision hi re pirdarl ae being an amendment to the dM corporation tax. ' Tjbe nasse error of those who at secoed the cinstWstionaJlty of the nix. Chief JnwJcc White held, was In rpssjgsjog the lfth amendment as ?Eft? eating tne United States to levy Sr dwoot tax without apportionment sjastsss/ tam States according to popu? lation. In substance the court held lfth amendment had not the federal government to sgey n new tax. but that 'the whole SSngsase of the amendment was to re? ap*** all ieceme taxes from a con ssdssatlan of the source whence the was derived." opposing the tax had urged the lfth amendment provided that Income from "whatever source East* should be Used without re to apportionment among the a. They argued that tho Under WOod-asmmene income tax provision b> rennen of exemptions of certain Ineomes from taxation had not corns within the msanlng of the amend men t. Chief Justice White said the power of the federal sovernment to levy an Inoosse tax had never been question* od. Quoting at length from the fa? mous Income tsx decisions of 1896, he declared the court then recognised the met that "taxation on income wan In the nature of an oxclse entitled to bo enforced as such unlese and until It was concluded that to en? force it would amount to accomplish lag the result which ths requirement ah to apportionment of direct taxa? tion waa adopted to prevent, In which oaaa the need would arise to dis? regard the form end consider the sub. stance alone end hence subject the nil)' to regulation as to apportion? ment which otherwise as an excise would not apply to It." The court then decided, he added, that the effect of the tax on tho in? come from real estate was the same as If a direct tax had been levied on tne real estate and thst It was with a view of obviating such question* that the amendment had been adopted. Inasmuch as the amendment had aOt conferred the power to levy ar. Income tax. said the chief Justice, l eoeUt not be Interpreted- as em? bracing limitations as to the nature and character of Income to be taxed MURI INCREASE DEFEATED. ? I HOUSE DENIES STATE OFFICIALS RAISi: IN PAY. Abbeville Memtxr Says Men Stand I Waiting to Occupy Places at Present Figures. Columbia, Jar. 25.?Mr. Smith's bill to increase the salaries of State officers was killed in the house last nicht by the decisive majority of ?5 to 14. The bill had received a ma? jority unfavorable report from the] I ways and means committee, although Its provisions were not to become ef? fective until after the expiration of the terms of the incumbents. The psychology of the situation, as I seen by a member of the ways and I means committee, was presented thus lay Mr. Sellers: "Do you not realise that once the camel has his head un? der the edge of the tent he will not .be satisfied until he gets his entire body inside the tent?'* I The bill provided that the salary Iof the governor be Increased to $4,000, those of other State officers to $2,400, those of Justices of the supreme court to $3,600 and those of circuit Judges jt? $2,500. The salary of the superin? tendent of the Mate Hospital for the Insane a as to bs decreased to $2,500 and ths salaries of superintendents of other Institutions were lo be made $2.400. I Proponents of the measure held out in vain that It la a blight on the name of the State to pay its officials a salary of only $1,900. I Mr. Moore moved to strike out the I enacting words. * Mr. Smith, at thor of ths bill, said that the salariet? of the Stats officers were fixed several years ago* sines which time new offices, such as those of Insurance commissioner, ware? house commissioner and secretary of the State beard of charities and cor? rections, havs boen created with sala? ries df $2,500 as compared with the $1,900 now pakl State officers. He pointed out that a man of ordinary means can not bo governor at the pres? ent salary of only $2,500. He aaid that a number of professors in the State colleges get more than the secretary of Bute. "Do you realise thai clerks often get $1,800 in a department where the head or It receives only $1,900?" naked i Mr. Smith. "We must not allow the JUdielatry, the State offices and other office* to deteriorate. It id ah lhdict > meat against the State to have such low sauries for our offices." He point > ed out that the work and travel of the Judges necessitated an increase. Mr. McMahan said that the present salaries of $1.900 ware fixed In the early '90s, since when the expenses of living have materially increased. He insisted that It ti vital to the principle of true democracy to give adequate salaries. Mr. McMahan wanted the salary of the governor made $6,0(TO and the salaries of circuit Judges $5, 000. Mr. Moore, opposing the bill, said that there are men in the State ready and willing to step In and take the position of any State officer at the present salary. He urged the legisla? ture to proceed with care; especially as the return of good times is not yet assured in his opinion. "Let us not Increaae our appropriations," he said, "but pursue a policy of retrenchment and reform." FLOOD IS ILLINOIS. River Continues Rising Rapidly and Great Damage Done. Peorla, 111., Jan. 25.?With the Il? linois river rising one Inch an hour the flood situation Is growing more se? rious. Ninety miles of railroad be? tween Havana and Henry are Inun? dated. The area of farm Und under water today Is estimated at four hun? dred thousand acres. Every building from Rome to HUUs. along the river, ts flooded. CARRANZISTAS NOT CAREFUL. They Execute Bandits Without Waiting to I Publish Nationality. Washington, Jsn. 26.?Tho Mexican situation has been complicated further by assertions that the Duran brothers, who were executed for murder of the American rancher Bert Akers, were Americans and not Mexicans. Officials say that the CarranzUUa authorities, In their seal to create a favorable im? pression are not careful enough whom they execute. To consider It as embracing limita? tions, such as not authorising a pro? gressive tax, he related, was irrecon? cilable with the purpose of the amendment. Ho explained that tho uniformity of excise taxes required by the constitution was geographical uniformity and not uniformity of ap? plication as to daises. The chief Justice further held that the tax did not violate the "due pro? cess" provision of the constitution by Imposing a higher rate of taxation on Incomes above $20,000 than on those below that figure or by other pro? visions. BETHEA OH PB?SSUH IDEAL. MAKES ADDRESS TO SENATE UP ON ITS RECONVENING LAST NIGHT. Says Tha* State Should be for Citizen and Not Citizen for State? Thinks South Carolina . Legislature Com? pares Well With Bodies Visited by Him. Columbia, Jan. 26.?Andrew J. Be tliea, lieutenant governor, who re? turned Sunday from a journey abroad Ml seven weeks as a member of the Ford peace party, addressed the sen? ate as follows on its convening last night after the week-end recess: 'Gentlemen of the South Carolina Senate: "As lieutenant governor of our great commonwealth, it gives mo uncom? mon joy to stand before you again to assume tho duties of presiding offi? cer of this honorable body. For when 1 think of the splendid traditions and history of the past, the many men of ability and high character who have left an inspiring example of public service, and when I recall also the lofty patriotism, honest purpose and unselfish and statesmanlike spirit which animate and control the members of this body at the present time, I 'come to my task rejoicing l:i the opportunity which It affords to join with you in a common ser? vice to my State and country. "Toil can believe me then when I tell you that it gave me great anxiety and concern as well as dis? appointment and regret not to have been with you on the opening day of the session. Having made this statement, I might content myself in the belief that it will be accepted as Mincers arid therefore would suffice. But to remove all doubt or question in the matter and to reaffirm my own desire to be faithful to every trust, I shall be pardoned if I add that my absence was made Imperative on ac? count of a severe and serious ill? ness, which fortunately ' came upon me while in the home 'of the kind* hearted American minister in the city of Stockholm, Sweeten, and when I had sufficiently recovered td re? sume my journey I encountered a terrible storm at sea, which further delayed and absented me from this place. "Td the distinguished president pro tern, to you senators, to the efficient dorps of clerks and attaches of the senate, to each and all of 'you who assisted in the discharge bf my duties, I am under real and lasting Obliga? tion?. "Then, too, In addition to this ex? perience, I am conscious today of a feeling of genuine sorrow. For as I stand here and look into familiar fnces and reflect upon the personnel of the senate a year ago, I remember that the grim reaper of* death has visited our circle and taken from us one of our most useful and active members. As you have "already hold memorial exercises, at which fitting eulogies were spoken in honor of the late departed senator from Clarendon, It is enough for me now to pay this passing personal tribute and bear tes? timony to his long record of faithful and conscientious service to his county and State. As we bow in humble submission to an all wise Providence which has removed him from our midst, so also we welcome here his young and man'ly successor, upon whom the senatorial toga has fallen. "And what now shall I say with regard to the serious and vital busi? ness of legislation in which we find ourselves engaged You have re? served in you the supreme privilege and constitutional right to determine what laws to enact and what to re? ject. I have confidence in your Judg? ment and patriotism and shall not at? tempt to dictate to you in this mat? ter. "But I may venture to suggest that the South Carolina senate should so direct the machinery of legislation as to conserve and promote the highest welfare of the people of tho whole S'.ate. Stalutes and constitutions never have and never can cure all the ills we find the commonwealth heir to, but wlso and just laws rightly (administered are a boon to any peo? ple. "To this end, therefore, let us seek to discover immediate needs, let us frankly ask ourselves if disease, DOT ?ft" and Illiteracy are not among thv, ?tal questions to be dealt with today and lei us make a conscientious and devoted effort to minimize these evtlr, if we can not abolish them al? te aether. "Having recently seen something of the national life of many countries and having studied their governments, It If my firm conviction that tho Prus? sian Idea that the citizen Is made for the State should not prevail, but that it is the first duty and function of government to serve tho best inter? ests of all its citizenship. "It may please you also to know that of all the lawmakingthodies that it was my privilege to visit, including tho Kngllsh house of lords and house of commons, none Impressed me as more earnestly desirous to protect STATE B. Y. P. U. CONVENTION TO BE HELD AT GRACE CHURCH FEB. 15, 16, 17TH. Annual Event of Baptist Organization Expected to Be Largely Attended and to Attract * uch Attention? Committees Named to Arrange En I tertainmcnt. The State convention of the Baptist Young Peoples' Union of South Caro? lina will meet in this city on February 15, 16 and 17th in their annual ses? sion. The convention is the twentieth held by the organization and is ex? pected to be the most largely attend? ed and most successful ever held, as In recent years the Union has grown in membership and many new unions have been formed in the Sunday schools all over the State, and Sumter is a central location and easily acces? sible to people from all sections of the State. It is expected that several hundred delegates will be on hand and the Baptist of Sumter are already pre? paring their plans for the entertain? ment of the visitors. The committees will meet at any time at the call of their respective chairmen and are as follows: Welcome Committee. Grace?Mr. Harry Felder, Miss Iva B. Hughson. First?Miss Eine Rose, Mr. H. L. Wither8poon. Salem?Mr. Dick Bowie, Miss Ruby Browning. Entertainment Committee. Grace?Miss Lillian Tisdale, Mrs. E. J. Wochner. First?Miss Innls Cuttino, Mr. T. V. Walsh. ialem?Mrs. Mae Felder, Miss Majorie Kennedy. * Reception Committee. Grace?Mrs. J. W. Jackson, Miss Florence Baker. First?Miss Effie Rose, Mrs. Lebby. Salem?Miss EJrlino Griffin, Miss Bonnie Nunnamaker. Music Committee. Grace?Mrs. Wochner, Miss Ainsley , Felder. First?Miss Erne Rose, Miss Theo Stukes. Salem?Mr. Rowland Newman, Miss . Pearl Rollins. , Finance Committee. Mr. C. D. Brunk, Mr. A. E. Tisdale, 4Mr. J. W. Jackson. HOUSE FAVORS FOURTEEN CIR currs. 14th Would Consist of Colleton, Beau? fort, Hampton and Jasper Coun? ties. Columbia, Jan. 24.?At tonight's session of the house Mr. Warren, of , Hampton, took up his bill to estab? lish a new judicial circuit with a new , Judge and other court officials. The , proposed new circuit is to consist of j the counties of Jasper, Hampton, Col leton and Beaufort, whose delegations were all back of the bill. Mr. Warren explained the conges? tion of the courts in these counties and said it took two years to reach ! civil cases in some of the counties. Mr. Beckett, of Beaufort, favored the establishment of the now circuit, and so did Mr. Smith, of Colleton, who said he felt that it was needed, and added that he never urged useless ex? penditures, but felt that this bill was necessary. The bill was then passed to third reading practically unoppos? ed. Charleston county is left in the 9th circuit alone, according to the bill. M'CORMICK COUNTY DISPUTE. Controversy is Taken Into Highest Tribunal on Appeal From State Canvassers. Columbia, Jan. 25.?The McCormlck county case waa carried before the supreme court yesterday on appeal from the State board of canvassers, which held that the election was le? gal. The first election was declared illegal by the supreme court. The new county would be formed out of parts of Greenwood, Abbeville and Edgcfield counties. R. H. Welch of Columbia repre? sented the new county advocates. J. D. Park of Greenwood and W. X. Graydon of Abbeville represented the opponents. and preserve the rights of the indi? vidual citizen than the general as? sembly of the State of South Caro? lina. "Inspired by this thought and the need and opportunity in the world today for constructive forces in the midst of national upheavals and de? cay, I call upon you, my countrymen to continue to render faithful service to the State, to keep in mind the high ideals and traditions set before us, and to rememher the issues enjoined upon you by the peoplo at the bal? lot box. I challenge you to a recon secration of human wisdom and power to the end that South Caro? lina may prcservo and perpeutate her free institutions and reap'a rich har? vest of blessings under a government of the people, for the people and by the people." DISCUSS HIGHWAYS MEASURE. MEETING OP ADVOCATES OF MEASURE HELD IN COLUM? BIA. Sumter is Well Represented at Meet? ing to Plan State Highway Commis? sion Bill?Would Tax Automobiles for Benefit of Roads. Columbia, Jan. 26.?Trade body officials and business men interested ! in the project before the general as- ; sembly for the erection of a State highway commission held a confer? ence in the rooms of the Columbia Chamber of Commerce at noon yes? terday, preparatory to appearing in the afternoon at a joint hearing be? fore committees of the house and sen? ate. William F. Robertson of Green? ville at the request of those present acted as chairman of the meeting and William R. Timmons of Rock Hill acted as secretary. There were present: S. A. Harvin, R. O. Purdy, Mood Smith, D. B. Austin, W. B. Boyle, E. I. Reardon and Louis Ly? ons, Sumter; R. G. Rhett, A. V. Snell, W. C. Wilbur, J. J. Furlong, Reid Whitford, C. B. Huiett, S. G. Stoney, J. X. Nathan, W. M. C. Frampton, W. H. Mlxson, W. K. Mc? Dowell, Robert 'Lathan, William Bur guson, James O'Hear, Charleston;" R. W. Holcombe, G. E. Shand, S. B. McMaster, T. I. Wc3ton and M. L. Mann, Columbia; R. H. Smith, Spar tanburg, and William R. Timmons, Rock Hill. Mr. Rhett outlined the plan which ho thought the body should indorse before tho committees. Reid Whit? ford explained the bill before the legislature, of which he was the author. Remarks were -nai'le by E. I. Rear? don, Robert Lathan, W. R. Timmons and W. K. McDowell, after which Mr. McDowell moved that the chairman appoint a spokesman to convey to the legislative committee the recom? mendations the conference might wish to make. This motion carried and R. G. Rhett of Charleston was ap? pointed. Mr. Lathan moved that the confer? ence recommend to the committeo that a highway . commission be created, consisting of one man from each of the seven congressional dis? tricts; to be appointed by the gover? nor and one, additional member who should be the chairman and who should be selected by the seven ap? pointed members, and should receive a salary; no other members to receive money for his services except travel? ing expenses. Messrs. Harvin and Austin of Sum? ter made remarks favoring that all moneys raised by this act from taxes on automobiles be turned over to the commission to be used as they saw fit. On motion of W. K. McDowell the body recommended that the bill should provide for the payment of $6 to this commission each year by the owner of each automobile of 25 horse power or under, and $10 for all automobiles over 25 horse power. On motion of Robert Lathan the body recommended that preferably all, but not less than one-half of the tax on automobiles be turned over to the highway commission, to pro? vide for the expense of the commis? sion in its road and bridge building work. All present were requested to meet In the senate chamber with Mr. Rhett when he should put before the legislature the recommendations of the conference. ENDS, WORRY OF JOHNSON. Senate Confirms His Nomination to Federal Bench for Western District of South Carolina. ! Washington, Jan. 24.?The senate 'today confirmed the nomination of j J. T. Johnson as judge of the Western 'district of South Carolina. TO PROTECT GOVERNMENT. Tillman Suggests Law to Guard Mu? nition Secrets. Washington, Jan. 24.?A bill sug? gested by Senator Tillman, chairman of the senate naval committee, to prevent private contractors from using In the manufacture of war munitions for any foreign power plans or spec? ifications furnished by the navy de? partment in connection with the making of munitions for the United States has been drafted by the depart? ment and agreed upon in tentative form by Secretary Daniels and con? gressional leaders. The measure will be introduced soon and is expected to pass. Another bill being considered by department ollickils would give the federal government the right to use any military invention regardless of patent rights. Bribe Taker Indicted. New York, Jan. 25.?Robert C. Wood, lately a public service commis? sioner, was indicted today for solicit? ing a bribe from a company dependent on the commission for orders. CITY COUNCIL MEETING. SESSION WAS DEVOTED PRINCI? PALLY TO ROUTINE MAT? TERS. There Wae Very Little Business of Importance Transacted at the Reg? ular Semi-montlily Meeting of Council Tuesday Night. City Council met in regular semi? monthly session Tuesday night. Mr. C. G. Rowland reported that he had purchased blankets for tho guard house at $1.75 a pair. Mr. C. S. McKagen, manager of the Postal Telegraph Company, asked that the license on his company bo reduced from $75 to $50. This re Quest was granted. Capt P. P. Finn reported on his trip to Columbus to inspect the auto fire truck. He stated that it was in every way satisfactory. He reported that the cost of adding a pumper to the truck would be about $2,500 or $3,000. Council decided against this addition. The application of Gaston & Sandi fcr to install a gasoline lilling station in front of their garage was refused. The application of the Rowland Buggy Company for a rebate on li? censes was refused. There was discussion of widening Hampton avenue and the members of Council will talk the matter over with citizens interested before taking ac? tion on the matter. Messrs. Weston and Brooker of Co? lumbia, as supervising constructors, took up the matter with Council of do? ing the work for the city on a 10 per cent, commission basis. They stated that they would furnish the force of hands and machinery and the city would provide the material and pay the costs, giving them the commission asked for their services. The matter was discussed and Council asked for a statement from Messrs. Weston and Brooker of their terms in detail be? fore going into the matter. The license of the Claremont Ho? tel was fixed at $50. Piping was ordered for the installa? tion of storm sewer line on East Lib? erty street. B. R. DuRant was elected a member of the police force to succeed W. J. McKagen, resigned to accept the posi? tion of health officer. OPPOSES CHILD LABOR BILL. Southern Members of House Commit? tee Present Adverse Report on Keating Measure. Washington, Jan. 24.?A minority report, filed today by Southern mem? bers of the house labor committee, against the Keating child labor bill, declared that even if constitutional the bill ought not to pass on the ground that the evil complained of was too limited and too easily rem? edied by local law to justify exercise of such immense legislative power by the federal government. Representative Watson (Virginia), Houston (Tennessee) and Almon (Alabama) signed the minority re? port. Declaring that there is no dif? ference of opinion as to the misfor? tune or evil of child labor, in its moral and physical aspects, the minority said that of the countless thousands of young laborers, only about one in 15 is engaged in the industries affect? ed by the bill and of these less than 45,000 reside and work in States which have not already by local laws prescribed substantially the require? ments as to age and night work pro? vided in the bill. "North and South Carolina. New Mexico and Wyoming," the minority report says, "are the only States where a child under 14 years, unless under special exemption, can be legally ad? mitted to factory work and in these States only 10,553 under the age, ac? cording to the last census, were em? ployed in manufacturing and mechani cial operations. The bulk of these, therefore, affected by the age and night work provisions of the bill, are engaged in the textile industries of the Southern States." ? FISHING SMACK LOST. Tew Traces Found Indicate Boat Was Run Down by Steamer. Charleston, Jan. 24.?The only signs that have been discovered so far of the fishing smack Dart of Mount Pleasant and her crew of 11 men re? ported missing since last Friday are a rudder and preserver picked up by the Maggie P. Johnson, William John? son, master, which put out Saturday in search of the missing craft and several pieces of planking that were picked up Sunday and this morning on the Sullivan's Island and Mount Pleasant beaches by Henry Jenkins, sen of the master of tho Dart. The Pieces of planking are the most sig? nificant find yet made as they cause the presentation of the theory that is accepted by many along the water? front that the Dart was run down by a steamer. The disaster and supposed loss of 11 men are the cause of much grief even to men hardened to the toll that the sea takes of Its toilers.