The watchman and southron. (Sumter, S.C.) 1881-1930, May 21, 1921, Image 4
iocesan Council
Annual Council of the
1 Church of South
arolina in Session
131st annuaj council of ; the
;?f South Carolina convened
ly-trforning in Church of the
5fcly Cntnforter with a large attend
9&?$~ of~<yter$cai and lay delegates
^(t^yeaehtang; -a majority of the par
islae*' and "organized missions of the
stated" T^ie council opened with the
Ci?ei>ration of ? the Holy Communion
af^ 10.' o'clock by-Bishop W. A. Guer
ry, .Assisted 'by Bishop Co-ad jut or K.
& ;&nley.\ *.
/At 11 o'clock the business session
of^tfcte' council was called to order by
3p&io^ Guerry and the organization
tgtfcLe? by the roll call of the clergy
.?nd parishes. Thirty-three parishes
?o? toUr missions were represented.
Committees on roll of the Clergy and
.Credentials were appointed. The
ptogrisun prepared by the committee
Was'adopted as the order of business
for. the" session. On motion of Rev.
Ms? tightburne it was decided that
Sj hereafter pro\-ision be made in the
fbrog>s*ri for the annual report of the
uriniepdent of the Church Home
talS^e at the morning session of
tfcaTllrlst &a.y of the annual council.
.' *i^6fcv'&. S; Thomas was re-elected
fi^etitry by * the unanimous vote of
_ ibi^nncil.Rev.' P. H. Harding was
appointed assistant secretary'.
: W?ttam Godfrey, of Cheraw
t^siT nonlmated for ?. re-election as
.tee&Jtafer of the Diocese, and by
Ujf?id5toX?is vote the secretary was di
*6?$?d to cast the vote of the council
t$r>hiinV. I ;??
1 Rev. J.v Be^itham Walker, rector of
t^l:CttUr?h ?X the Holy Comforter,
iff :ijr ?rtef - buf\ most cordial address
^TB^wi the welcome of the eongre
>n . und the people of Sumter to
./members of council, and in be
^'Ot. hi$ people expressed the hope
[^?ik"present would find their stay
-4n;^mter both pleasant and profi
tifcW .Bishop Guerry, in responding
fl?. welcome, said that he was
Jij&rly glad to be in Sumter,
fcrloi a way Sumter was home to
3&&^f?T *he spent a part of his boy
^e?e? his. (ather having been
[to the rectorship of this church
t? ij8^3 ; and... had remained here
J3^?ral years.' */
:V?ja? five regular committees were
F.report of. the standing com
W$s called for, but on the mo
tfdjnj?t3sTr^.X^elsoh Frierson the re
?Jj^to-'w?ij deferred' until the after
^pn.apamon.
^^r. J.. T: Thonias made the report
^t-.j^he trustees- of the Diocese. The
" ^as/satisfactory. in all respects,
pCnat.-li*$ ffunds'r of the dio
been Weil and1 safely invest
J^^^i^al^lnte^st 'had been collect
the-.expense had been
fdwrn*i<d;a"tmi3imum^the cost
the;; investments during
?jj&-ySs&r-?, leaving sbeep one-fifth
.qffi6ifcp&z*cznU: On motion of Mr.
v^^|l^^fttmmg.:a. vote of thanks was
?B?^^)^the/trusT^ :
^C?rs^.^y.}^; Wa~, *oi. St. Mary's
^|pdi,{^d\ i^e-v^ Walter Mitchell, of
jpo^r^&rede^.y^ . who. were on the
j^c^ase r for iddresses, both being
?^^oy?&bly absent, Bishop Guerry
oaj^ftxon- Rey.. frfercer T. Logan, of
CiiaHe^ton tV address the meeting on
JReligious Education, which he did in
?ojrei?4e : manner.! with particular ref
.e.rence -to the work of summer school
^vS^w^nee.
'_^t-.tbe suggestion of Bishop Guer
|3r>*Bie>y. A. S. Thomas' was nominated
? - unacimously elected Historio
ir^l>er of the Diocese u> succeed
Kev.- John Kershaw, deceased. The
?ispoj> started that Dr. Kershaw had
'aisipst completed the history of the
9$pce9e of Spu.h Carolina, having
?done- a most valuable work, and that
be: kjaew of no one better fitted to
cay^ry tne^work to completion than
R^-?r?Jbert S. Thomas. A motion
.adopted directing the treasurer
to pay over to Mr. Thomas a sum
MnVjent to. cover any necessary ex
;penae Incident to this work.
vTfce discussion of the question of
"Emitting women to membership in
iha council, which has been a fea
ture of several reeent meetings, was
fpfecepitated by the; mtroduction of a
resolution by Rev. Mr. Ambler pro
M?ipff for rhts appointment of a
rommittfee of three?two men and
?^' Woman?to consider the effects
"of tjbe" admission of women to mem
bership in Diocesan rounclls, and to
'report their findings feack to this
';' council. Mr. R. J. Kirk called atten
'? tfc?i to the- fact that he had intro
^ ^?noed' a resolution relative to this
' matter at' the last council, that the
Resolution was referred to the com
c "inittee on constitution and canons.
*??d that this resolution should be
v-'i?&ea up. The point was made that
\jth3p committee had made no report.
' ?'but that it had been stated that the
. sentiment of the committee had
been. unfavorable to the reso
"^hitloii of last year. Mr. Kirk re-in
trodueed his resolution, which was
"io tSe effect that Seeton 3. Article 3
bs*'ainended to provide that euch
pariah be permitted to elect not more
^"tliaa two women delegates and each
"orgkn^ed mission not more than one
' wociah delegate to council. The res
olution ?' was referred to the com
"*niittee on - constitution and c*?ons.
with 'report- to be made at the after
nocm session.
? reports of the committees on
rpU of the clergy and credentials of
lay' delegates were submitted and
adopted.
^Tbe.report of the committee on ad
mission of new parishes and missions
was made by Rev. W. S. Poyner. The
/jC5>riniittee recommended the admis
vsflk*6i>of St. Mark's. Chester; St. An
?s^jfeWsL. Green vi lie. and St. James Me
moria! Church, Greenville, as parishes
in union with the council. Christ
Clmrcb. Alullins, All Sainu. Barn
weh and St. Peters uy he Sea. Onar
teatoh were recommended to be f.d
mitted as organized missions. The
re^k6rt was adopted.
?y its?;- Alexamler - Mitchell offered a
resolution authorizing the finance
committee of the board of trustees to
use.the funds in hand for an Epis
copal ^residence to purchase a house
acid lot in the city of Columbia suit
able for an Episcopal residence, and
to be empowered to execute a mort
xago'for the credit portion of the
purchase price, and to rent the same
for a sum sufficient to cover the in
terest and carrying: charges.
After brief discussion the resolu
tion was adopted.
The hour of recess having arrived
the meeting adjourned until .1 o'clock.
The Diocesan Council re-assembled
promptly for the afternoon session
Tuesday and the regular program
was taken up. The chief feature of
the session was Bishop Guerry's an
nual address. In the introductory part
of the address he paid feeling and
eloquent tributes to the ministers of
the diocese who have passed away
since the last annual council. These
were Rev. W. B. Gordon, of Camden.
Rev. A. E. Cornish, of Charleston;
Rev. John Kershaw, of Charleston.
He also paid tributes to Dr. W. H.
Prioleau. of Charleston, for many
years treasurer of the Advancement
Society, and to Thomas Baker Spann,
of Sumter, a candidate for holy or
ders.
The bishop reported encouraging
i conditions in the diocese and that
j there had been more communicants
last Easter than ever before. He
maintained and quoted statistics to
[show that much of the literature
[published on the decline of religion
is without any substantial founda
tion. He indorsed the Lambeth ap
peal for unity that "the churches of
the Anglican communion should for
mally invite the authorities of other
churches within their areas to con
fer concerning the possibility of tak
ing definite steps to cooperate in a
common endeavor along the lines set
forth in the appeal."
Bishop Guerry's explanation ful
filled the attitude of the church to
wards divorce and "remarriage. He
stated that whereas the church per
mitted divorce ou scripiurakground.
as South Carolina law permitted it
on no ground, under no condition
would he give permission to the'
clergy of the church in this state to
remarry divorced people. He ex
plained under what circumstances
those divorced in other states could
be admitted into the church.
In concluding hia remarks on thi;
subject he said: "While the Church h
South Carolina will not solemnize th
marriage of divorced persons, she wil
not deny the sacraments of life to an>
divorced man or woman who can pro
duce satisfactory evidence that he o
she could have been divorced 01
scriptural grounds and were them
selves the innocent party."
On the subject of Christian healing
mission, the bishop indorsed thh
movement as a "wonderful possibil
ity for a real spiritual revival in the
church;" but warned against mis
use and urged that the false teach
ing which has characterized the heal
ing mission in various parts of tht
country be eliminated and the heal
ing ministry of the church be placed
upon a-saner and niore scriptura
basis.
The bishop closed his splended ad
dress with an appeal to the women
for a saner and higher standard oi
living.
The address of Bishop Co-adjutor
Finley was brief and dealt almost
entirely with the details of his work
since his consecration to office early
this year.
Mr. William Godfrey, treasurer of
the Diocese, submitted his annual re
port In printed form and supplement
ed the statistical information with
comments and explanations. The re
port showed that the church finances
are ima healthy condition, despite the
general depression of business.
The report of the finance commit
tee, next in order, was deferred unti
the morning session.
There was no report on the state of
the church, Rev. T. T. Walsh, who
was appointed chairman of this com
mittee at the last council, having re
signed the position and the place
having not been filled.
Rt. Rev. K. G. Finley made th(
report on missions in connection
with the nation-wide campaign.
The regular 'program of the after
noon session having been concluded
before the hour for adjournment i'
was decided to take up the report 01
the committee on the new Canon
Bishop and Executive council. Tht
report of the committee embodying
the proposed Canon was read, and
the remainder of the session wa.*
spent in discussing it and the numer
ous amendments and changes pro
posed by various members. Adjourn
ment was ordered at G o'clock.
The evening session was devoted to
hearing an address by Thomas Mot:
Osborne. of New York, on prison re
form.
Morning Session.
The second day of the Council waf
opened with the celebration of tin
Holy Communion at 7::b) o'clock.
Morning Prayer was held at 9:30,
and the business session opened at
10 o'clock.
The consideration of the report of
the committee "on n?-w Canon?Bishop
and Executive Council, was resumed
The discussion of this important
change in administrative affairs of the
Diocese, was participated in by ;i
large number of delegates, both cleri
ieal and lay, and practically Urn en
tire session was consumed with thi:
matter, before the Canon was finallj
adopted in amended form.
Mr. A. \V. Smith, of Greenville
made a report on the Church Home
Orphanage and the result of the re
cent pilgrimage to that institution.
The next matter to be taken up
was the report of the Finance Com
mittee, which was made by tin
Chairman. Mr. H. P. Duvall. The'
reading of the report was followed i?>
a discussion respecting certain of tin
recommendations as to the budget for
the cm-rent year, particularly inso
far as it affected the salary of the Bis
hop. continued until the hour for re
cess. The discussion will be resumed
this afternoon.
The Council will recess at 5:30 to
attend a reception at the home m
Col. It. D. Lee. given by the ladies ol
the congregation in honor of the
members of Council.
The 131st Annual Council of the I)i
oceso of South Carolina adjourned at
noon, after a busy morning session,
during which all committee reports
were completed, and elections held.
F'ifore adjournment, on motion of Mr.
R. W. Sharkey, a resolution expressing
the appreciation of the Council to
the report of the Parish and the
people of Sumt^r for the hospitalities
and courtesies of which the Council
and its members were the recipients
was adopted.
Among- the important matters con
sidered during the afternoon session
Wednesday were the amended report
of the Finance Committee sections
having been referred back to the com
mittee at the morning session. This
had to do with fixing the salaries of
the Bishop and Bishop Co-Adjutor.
The committee originally recommend
ed that the salary of the Bishop be
$5,000, with allowance of $200 for
traveling expenses; and the same for
the' Bishop Co-Adjutor. It was the
sentiment of Council that salary of
the Bishop should be the same as i:
was last year, inclusive of the allow
ance of $1.5o? made on account of
the high cost Of living last year. The
Finance Committee amended it re
port in this particular, fixing the sal
ary of the Bishop at $5,500, witn al
lowance of $600 for clerical assist -
mce and ?200 for traveling expenses.
The salary of the Bishop Co-Adjutor
was fixed at $5,500, with allowance ol
5200 for traveling expenses.
The special order of the day. the
report of the committee on the divi
sion of the Diocese was then taker
jp. There, were two reports?the ma
jority recommending that the mattei
be reconsidered by Council. Tht
grounds for this recommendation wen
.hat the election of the Bishop Co-Ad
jutor and the assignment to him o
specific duties and territorial authori
y had so altered the situation sine?
the last meeting of Council that tin
conditions that seemed to call for tin
livision and influenced the last Coun
:-il to take action, no longer existed
and it therefore appeared the part o
wisdom and expediency furthei
postpone the division. The minorit;
?eport submitted by Rev. W. If. K
Femib ion advocated the division o
he diocese at the earliest day pru.'i
-abb- as provided for by the resoiu
ion adopted at the last Council.
The question was discussed at lengtl
>y both clerical and lay members, am
.il the arguments for and against th
livision that have characterized th
Iscussion of the matter at practicall;
?very Council for the dozen years wer
eviewed. It was evident from th
rend of the debate that the prepon
ierant was in favor of division, con
lequently when the vote was taket
he result was not a surprise. Th
,'Ote was taken by orders and the re
;ult was as follows: Clergy: for divi
ion 25; against II; Lay Delegate?
?arishes: for division 21, against 17
iivided parishes 3. A majority o
)Oth orders being in favor of the di
vision, the minority report was de
dared adopted.
Adjournment was ordered at 5:3
)'eo!ok for the membeis of Council t
ittend the reception given by the la
lies of the church at the residence o
Job R. D. Lee. The reception was
.nost pleasant and successful affaii
asting from 5:30 until 7.
The special feature of the evenin
session was an ?address by Rev. F!
iland Mitchell, of New V/ork. on th
.\'ation Wide Campaign. Mr. Blan
juve a striking and instructive re
/iow of the campaign, etilling atten
.ion to the great successes that ha
>een achieved in some sections an
he disappointments that had bee
.net alsewhere. On the whole th
,-fforts put forth by churchmen i
.he Nation Wide Campaign had bee
ruitful of good in a large and in
creasing measure. It has been in
jpirational and educational and th
nfluences that it has set in motion ar
gaining ground in all sectons of th
.-ountry. The key-note of the add res
vas that there is no reason to be dis
?ouraged or to lose hope, but tha
very church hold fast to the gain
hat have been made in church oi
janization and co-operation and g
orward to greater achievenu nts.
Following the address the genera
subject of the Nation Wide Campaig
n relation to the results and effect
n this dioce.se was discussed.
After adjournment of Council, call
*d meeting of the three Convocation
vere held to nominate members c
he Executive Council.
The session this morning was call
;d to order at 0 o'clock, an hour card
?r than usual, in order thai the grea
nass of unfinished routine busino
night be cleared up before the hou
>f final adjournament.
The first item of business on ;h
>rogram was the election of the Ex
>cutive Council, provided for in lb
iew Canon adopted Wedensday.
The election resulted as follows
Nominees of Convocations:
Charleston Convocation?W. \\
ihackleford. Miss Claire Jervey.
Columbia Convocation?-R. 1. .Man
ning, Mrs. \V. P."Cornell.
Greenville Convocation?A. W
Smith. .Mrs. W. S- Manning.
Nominated by Council: Rev. F. .A
luhan, Rev. O. T. Porcher, Rev. S. (
Beckwitn, W. B. Moore. II. p. Uuvall
tf. K. Jenkins.
Nominated by the Bishop: Rvv
Walter .Mitchell. Rev. A. Ft. Mitchell
Rev. T T. Walsh. U. L. Tiighman
Walter Hazard. Mark Reynolds.
The Standing Committees was re
dected as a whole, with the exceptioi
>f the substitution of Rev. Williau
Way to succeed the Rev. .lohn K<-r
shaw, deceased.
The trustees of the Diocese were re
elected with only one change, it>-\. K
iL Harding succeeding Rt. Rev. K. J
Finley, who resigned his place on iht
board in consequence of his elociioi
is Bishop Co-Adjutor.
The trustees of the Church Horn?
Orphanage were re-elected, with tin
exception of H. P. Du vail and Dr. T.
G. Simons, who asked to be relieved.
The new members are A. V. Snell ami
J. F. Siren.-.
At the conclusion of the elections
and routine business Rev. P. \V. Am
bler introduced a resolution thai
proved :i briet' but spirited debate.
Vir. Ambelr's resolution was in effect
:lnii tin- Council of the Diocese of
South Carolina petition the president
of the United States, and He secre
taries of war and the navy to take
steps to bring ebout Lhe disarmament
of the civilized nations to the end
that the crushing burden r>f increas
ing military establishments be lifted
from the people and that the cause
of the world peace be advanced. Tin
resolution was finally adopted as of
fered.
The business before the meeting
havinj; been disposed of the secretary
read the minutes, which were ap
proved. '
Before adjournment Bishop Guerry
made a brief statement in reference
to the division of the Dioces. He said
that he entertained a feeling of re
lief that this question which has been
hanging over tin- diocese from the
time of Iiis election to the office of
Bishop of South Carolina. That he
felt that the work had ;es a measure
I been hampered by the continued agi
tation and the uncertainly as to the
[action that would be taken. Now
'that the question has been determin
ed, the future can be faced with con
fidence. Besides he preferred if the
diocese is to be divided, that it be
? done now while he has the health
land vigor to undertake the reorgani
sation of the werk in the lower dio
cese. Of course, he said, he viewed
? the division with a measure or regret.
; for the diocese of South Carolina, was
|a historic organization, and dear to his
i heart, but he ?11*1 not question the
i wisdom of the policy after so long
[consideration. I;; conclusion Bishop
j Guerry said that he had never here
tofore announced which division of
ithe Diocese he would select for his
I future sphere of labor, but he would
I say now that lie would continue Bis
I hop of the Diocese in which lie lived
;?the ; i ,cesu of South Carolina.
Bishop Guerry lives in Charleston,
?and his announcement means that
! he will presdde over the lower division
i Of the state and that Bishop Co-Ad
ijutor Fihley will become Bishop oJ
the Upper section of the State wh'er
[the division shall have been consum
i mated.
I Tie.- Council will meet in Charlestcr
i next year, the invitations of Be v. s
[C. Beckwirh, of St. Phillip Church
lhaving been accepted by the unani
; mous vote of the Council.
CC(i cures Biliousness.
: Train Smashes Auto
at Harvin Crossing
Transfer Driver, Solitary Occu
pant, Has Narrow Escape
i A Chalmers automobile was thu
: morning smashed to smithereens a
" j the Harvin street railroad crossin;
" j and its driver and owner, Waltei
I Kelly, a negro transfer driver, wn
^ I narrowly escaped death when tin- au
" jtomobile was struck by an empty pas
senger train which was backing acros
*! the crossing.
The accident, occurred at 9:40 tht!
I morning and was witnessed by sever
i al persons who happened to be ii
" the vicinity of the crossing. Accord
^ j ing to their testimony the automobile
ja five-passenger touring, stopped di
rectly on the track in the path o
j, j the backing train, which was movim
j at a rate of speed estimated at be
, j tween 15 and 20 miles an hour. I
' is stated that the flagman riding oi
sr the rear end of the coach shouted 1<
' j the negro in the automobile for hin
| to either go on or back off of tin
j track. This call was made when th<
. I train was yet some distance from tin
.?automobile but the negro seeme<
jj petrified with fear and was only abb
I} to watch the oncoming train as it an
proached him. The flagman jerke<
the emergency signal just at aboti
:1 j the same moment the coach hit th<
nj automobile. The train was brough
. to a standstill only after the auto
.{mobile had been dragged some 30 o
el 40 feet down the tracks. The negr
ej stayed in the automobile the entir
,.jtime that it was K--:n.i,r dragged, roll
vied and crushed by the train am
_j crawled out of the remains of the to
? ! tally smashed;machine after the trail
sjhad been stopped. How he escape*
- j with his life is one of the unexplain
u I allies but his injuries consisted o
j only a very few cuts and bruises. Th
j whole occurrence, it is stated, hap
n! pened in a few seconds of time. Th
s automobile was headed north whil<
the train was backing west down th
-?tracks. Fortunately for the drive
sjthis position caused him to be on th
?j-opposite side of the automobile fron
i the side which the coach struck. Thi
- is probably the one tiling whicl
- j saved the negro's life. The steps o
I j the railway coach were torn off !>;
sjthe collision and the automobile wa:
rProduced to a tangled mass. Ther<
(was scarcely a part of the car whicl
[?[was not in some way broken o:
-1 damaged.
fiGu cures Dengue Fever.
NEW YORK COTTON.
' J T.'.*f
j Month Open High Low Close Clos<
"(Jan. ...12.90 irj.yr> 13.80 t3.su l
! Mch. ..14.^0 li.lp) 14.10 14.1d 14.21
'[.-May. ..12.::l> 12.32 I2.1N Ilms 12.3^
duly ..li'.T!) 12.80 12.61 12.63 12.7$
"{Oct.. ..12.43 12.4S 12.32 12.34 12.4;
' Dec. ..13.73 13.82 13.69 13.69 12.81
': Spots l'u down: middling 12.45.
new ORLEANS COTTON.
Last
j vionth Open High Low Close Close
. ! dan.. . . 1 3.2S 12. If)
Mch. . . 13.72 1 ::.no
j.May. . .11.93 11.98 11.Tl' 11.82 11.92
Uul.v ..12.42 12.47 12.2:: 12.20 12.4?
Oct.. ..13.07 1 1:: 12.92 12.98 12.U7
Dec;. ..T3.41 13.41 1 4 13.2U 13.39
j Spots ldown; middling 11.7.'.
LIVERPOOL cotton.
.TanUary. S.65
i March. 8.73
j Abiy . 7.7."
'duly. S.Ki
I < October. s.4 5
i I December. S.61
Government Cotton (Trader's Office.
j The following report3 give the
prices paid on the stated markets on
I .May 19:
8 S
O S LI G
M M M M M O
Pol'bia* 11 1 1 1 9 Vs 8 7
Man'ngi 12 n ' i l i :>1 j s 7
Bp'ville 12 11 1 i 11 I' \i, S 7
Slim tor 12 I 1 11 11 9 V? S 7
ltub-My-Tisni cures sores.
Nashville. May 17. The General i
Contractors' Association announced 1
wage reductions ranging from ] ?_? to
I G cents an hour in the various
?uilding trades.
Rub-My-Tisni for Rheumatism.
Government Wins
Income Tax Suits
i Highest Tribunal Decides Two
I Important Controversies In
I volving Interpretation of
j
Income Provisions of Rev
i enue Acts, Increased
Value of Invested
Capital and Inher
itance Tax
Washington, May 16.?Through de
cisions of the supreme court tod;!}*,
the government ?von two important
j victories in controversies involving
j interpretation of income provisions oi
the revenue acts of L9.18 and I'.*i7.
; Increased value of a capital asset
>uid ii"t be added to "invested cap
ital" the court ruled in the appeal
of the La Belle Iron Works, an Ohio
I concern, from a ruling by treasury
officials but on the contrary must be
considered in computing the profits
,Tof the corporation on which the
taxes were t<> !'<? assessed. In the oth
t er decision, the court tailed that in
. j heritance taxes paid to a state could
[[not be deducted from the "*ne1 es
i t?te*' taxes under the revenue act.
* j The ixi 11? ? J" * - Iron Works suit was
I characterized by a high government
i oificial as "the most important legal
.! suit affecting federal finances' to arise
. ; in several decades." The specific point
* ! at is*;:-- was whether ore lands in the
? ,M esabi range of Minnesota, purchased
j for $190.0u<J prior to L9o4, could be
?: return* d by the iron company a' a
[new valuation of $10,000,000 in li?17.
j the increase being covered by a-stock
[issue and carried under invested cap
r ; ital. ^
* j "We think flu- meaning of the act
as tu 'invested capital' is perfectly
- j clear," s.:id Justice Pitney in deliv
ering the court decision." ... .it
T defined this term to mean "< 1 ) actual
leash paid in, (~? > the actual cash
j,! value at the time of payment of as
t J sets other than cash paid in. and (3)
? j paid in or earned surplus and undi
* j vided profits used or employed in
. . the business.' but not include money
or other property borrowed.
"W hen speaking of the capita] of u
? business corporation or partnership.
Isuch as the act deals with 'to invest*
?imports a laving out of money or
moneys worth with a view to ob
I taining income or profit from the con
1 i duet ot* a business.
"In order to adhere to this restrict
'jed meaning and avoid exaggerated
" valuation, the draftsman of the act
f ?
I resorted to the test of including notn
% I ing but money, or money's worth.
[ actually contributed or converted in
' exchange for shares o:' capital stock,
1 lor actually acquired through the bus
* iness activities of the corporation or
1 j partnership and coming in as extra
s by way of increase over tin- original
- capital stock. How consistently this
j was carried out becomes evid nt if
1 the section (section 2?~) is examined
L" j in detail ....
- I "The same controlling thought is
i J carried into the proviso. Every iine
t (shows evidence of a legislative pur
e j pose to confine the account to such
t i items as were paid for in stock or
- i shares specifically issued for it, and
r j to their values 'at time of such pay
0 ? men:.' "
e Hundreds of millions of dollars in
-itaxes hung upon the decision, there
1 being but few partnerships or cor
- jporations which did not have onth:*ir
hordes an item showing material sums
resulting from appreciated value of
capita] assets.
t' j The inheritance lax case vas
brought to the supreme court by ex
- j editors of the estate of the iate J.
e Harsen Purdy of Xew York. Xo less
f.! than five states had collected raxes
t. on the turnover of parts of the est i*e
r I within their jurisdiction and *:he < x
e ecutors claimed that all these sums
;1'should be deducted before federal
s I taxes on the "net estate" co'ii'd be
i legally computed. Refusal of tax col
j lectors to agree to this contention
v j was upheld in turn by the treasury
? (department and the federal courts
and today, by the supreme court.
j j Th "net estate" contemplated it;
, the net the opinion said was the en
tire residue remaining to be distrib
uted after the immediate charges,
such as funeral expenses and debts,
had been met. imposition of the fed
eral tax did not interfere with the
right of the state to control the prop
' i erty within its borders of a decedent.
? ; t he court ruled.
1! STATE TAX LEVY
;[ Columbia, May 17.-?Despite the
; awful howl raised by the 1921 legis
j:} iature ever tin- cjuestion of "reducing
j taxes," the tax levy this year is the
[same and it is not likely to produce
enough revenue to finance the stale
. for the year This is shown in
.ja statemeni of the property returned
[for taxation and the amount of reve
nue to 1).- derived from taxing it to
the limit as set by the legislature,
I which statement has jusi been is
sued bv Comptroller Cfcneral Walter
, L. I >unca n.
j The total amount of money appro
i priated bv the recent legislature was
i '
..$6.5*14.9.25.82. Legislature fixed the
maximum tax levy at II3- mills. The;
total taxable property for the year is j
j$47(1,222,78*5 in value. The ! 1 :L. mihs I
tax levy will produce on this asses- I
jtnl valuation a total revenue of ?5.-1
'499.582. With the estimated reve-j
nues from other sources added, this i
! will give the state n total revenue of j
: $6.534.582.??.".. which is $3C*?1.79 short
of the total appropriations for ihe
year. L'nless revenue not y-'t in |
sigh! turns up. the state will likely
have to borrow money for the pur
poses of government in 1921?and !
the state tax levy is the same as i: ?
was last year. 1 I '_. mills, plus a h ilf I
mill for tin- Citadel, provided in a i
special act of 1920; making the total ]
levy of 12 mills. The only difference !
between this year's state levy and
that of last year is the suspension of j1
the special two mill levy for road.-;,
Washington. May 17.?-The senate <
finance committee ordered favorable jJ
report :>u nomination of Davis Ii. M
Blair, of Winston-Saleni. as com mis- j ?
noner of internal revenue. M
.Jlub-My-Tism kills Infection.
IHE BAPTIST '
CONVENTION
Another Theological Seminary
To Be Established?Question
of Women on Executive
Committee Deferred
Chattanooge, May 16.?Representa
tion of women on the executive com
mittee and the five general boards
of the Southern Baptists convention
was deferr? -1 for a year by action
of the convention late today, the
nominating committee having found
difficulty In adjusting provisions of
the by-laws of the convention and
in other matters relating to the se
lection of the women. Tin commit
tee to which was referred the memo
rial from the Women's Missionary
union, asking for representation of
women on ail the major agencies of
the convention, was instructed to
take the matter under consideraton
for a year and report to th< next ses
sion of the convention.
Establishment of another theologi
cal seminary' by the convention was
provided for this afternoon and pro
posals from states desiring it were
requested. The convention will se
lect a site at nts next session. Propo
sitions already 'nave been made in
formally by Georgia, South. Carolina
and Virginia.
One of the more Southern Baptist
universities are favored by the con
vention and the committee having
this umtter in charge was instruct
ed to invite proposals on the sites of
such institutions.
In the same connection the Colum
bia association of Washington was
asked by the convention to develop
{a plan for the reclaiming by the
' Baptists of George Washington uni
versity of that city, formerly Colum
bia university, which was. until re
cently, under Baptist control.
An independent association of Bap
j tlst schools and colleges, in the South
probably will be formed,, it was an
nounced, the convention today adopt
ing a* resolution to the effect that all
Baptist schools and colleges should
i?<- free of all agencies except those
created by th" conventions or other
Baptist bodies owning the schools.
Tin- creation in each state of an
historical society for preserving Bap
tist records was recommended by
the convention. Definite recommen
dations were adopted looking to sup
plying the 4,500 vacant Baptist
ehurches of the South with pastors.
Chattanooga, May 1th?Plans for
enrolling a half milion tithers among
the Baptists of the South were pro
jected by th<- Southern Baptist con
vention tonight upon recommendation
of the Laymen's Missionary move
ment. Quotas of tithers. will be ap
portioned to the various states by a
committee representing the laymen's
movement, tin- Woman's .Missionary
I union and the executive committee of
tiie convention.
The- reports of both the laymen's
movement and the Woman's Mission
ary union were presented to the con
vention at the night session.
Few changes were made in the
j membership of the general boards
land the executive committee for the
! en; uing year.
The final session of the convention
j \xil be held Tuesday morning. Many
lot' the delegates left for their homes
j tonight.
_
I Wholesale Bag
gage Thefts
Washington, May IT.? Police here
believe the baggage thefts covering a
period of years and from which
claims aggregating $15.000 have aris
j en have been cleared up with the ar
rest of Elbert Coleman Lanum, con
iductor, and Lisle Payne, baggageman
ion the Southern Railway. Payne,
whose home is in Clifton, Va., is said
by police to have admitted to thefts.
Bub-My-Tisni kills pain.
TO PUT BAN ON
GAMBLING
Louisville. May 17.? Publication
today of an appeal to the citizens of
Kentucky to "rid the state >>f its dis
grace and people of this moral curse"
begins an active campaign of a com
mittee of Louisville citizens to have
parimutuel gambling machines at.
race tracks brought under the ban
lot tin- state anti-gambling laws.
66(5 cures a Cold quick'?)".
_
j BULLET REMOVED FROM
BRAIN RESTORES SANITY
j r\<sinir.g. May 17.? Roman I.eon
|dowski. the prisoner from whose
brain Dr. William Chapman recently
! removed a bullet who was taken from
Nennemora hospital for criminal in
sane to be recommitted to prison, as
i being cured of his insanity, answered
questions rationally yesterday and
prepare! a written statement express
ing gratitude to Chapman for Ixstor
ing his sanity.
(Kit; cures Bilious Fever.
Railroad Labor
Adjustments
New York. May 17.?The abroga
tion of th-- national labor adjust
ment agreements on the railroads in
support ??:' the open shop. and enact
ment of a s.il<-s rax law were urged
by President Mason of tie- National
Association of Manufacturers, in Iiis
annual adress before the convention
today.
<?>?'.(; cures Malarial Fever.
Home. May LT.??Government com
pilations on result of Sunday's par
liamentary elections; wtih fifty dis
trict? doubtful, show L'l". supporters
<f tin- Giolifti ministry. The Social -
.si -.< "omniunist representation reduc
ed by seventy with a total of one
hundred. Other parties less, with
"atholics ?.?>.
OCG cures t hills and Fever.