.PAGE TWO

KENTUCKY

ALUMNI PAGE
C. Wilson, Alumni Secretary
Assistant Editor, Helen J. Osborne

Editor W.

- Marshall Field Men's Store (Gril'
Hoom).
Louisville, March C (First Satur
Buffalo, February 13 (Second Sat- dny Regular) luncheon at 1:15 Elk'
urday Regular) luncheon nt 1:15
Ghnmbcr of Commerce, corner Mnin Club.
Philadelphia, March G (First Sat- nnd Seneca street.
Chicago,
February 13 (Third! urday Regular) luncheon at 1:1C
Monday
Regular) luncheon (jt 12:15 Engineer's Club, 1317 Spruce street.

CALENDAR

w

TAXATION AND EDUCATION

KERNEL'

have been materially increased. With tho execptibn of the one year that we
had the benefit of the Bingham inheritance tnx, more money Is now being
expended for education than ever before in the history of the State. While
the amendments to pur revenue laws enacted nt the preceding session of the
Legislature have resulted In grcnt Improvement in our system of taxation,
there are still other needed improvemnts, to which I invito your nttcntion.
In my opinion Stnto and County taxes should be entirely separated just
at Stnte nnd municipal taxes aaro separated. By such separation the taxpayers would thoroughly understand Vhnt amount of taxes they pay for the
upport of the State Government nnd how much they pay for the support of
'heir County Government. With this information they would know where to
To for relief in case cither the State or County taxes should bo made cxorbl-'.nor should be improperly or extravagantly expended, while under the
present system it would bo difficult for them to determine whether nn undue
burden was chargeable to the Stnte or to the County.
It is nlso my opinion that real estate should be relieved by the burden
it taxation for State purposes, thereby subjecting It to local taxation only.
But before this should be accomplished it would be noccssary to find other
sources from which to supply the deficit in the Stntc's revenues which follow
as a result of the suggested relief to real estate. But whether you deem it
advisable at this timo to relieve real estate from taxation for Stnte purposes,
it Is absolutely imperative that we find nddiionnl revenues to meet nnd
correct tho nppalling conditions that obtain in the Charitable and Corrective
institutions of the State.
The people of Kcnucky cannot In common decency close their eyes to
these conditions, but should correct them with the lenst possible delay. I,
therefore, recommend that you Immediately set yourselves to the task of
supplying additional revenues by the imposition of a tax on luxuries.
A tax on manufactured tobacco and tobacco products, including smoking
tobacco, cigars, cigarettes and cigarette wrappers, would be both n proper
and productive source of revenue.
If I am correctly Informed some twenty States Including our neighboring
Stnte of Tennessee, have Imposed a similar tax from which they derive
splendid results. It is also my information, that several foreign countries
derive enormous revenues from a tax on manufactured tobacco and tobacco
products. There is, therefore, not a single valid reason why Kentucky
should not impose a like tax.
Theatre tickets and bottled soft drinks are also proper subjects for
consideration. There are many other luxuries, too numerous to mention
here, that might properly .be taxed.
It is very essential that revenue measures receive early consideration in
order that you may know how to frame other legislation that must necessar
ily depend upon the amount of revenue to be supplied.
I therefore trust that the revenue bills may be considered with all
possiblo haste.
'
Education
As stated in my reference to revenue and taxation, under the revenne
laws enacted at the preceding session of the General Assembly the Common
School, fund and the Maintenance Fund of the State Educational Institutions
have been materially increased, making these funds apparently adequate to
properly maintain the schools of the State. School buildings, however,
cannot be econstructed from these funds as they are set apart by statute
for maintenance only.
Our State University and some of our Normal Schools have insufficien
room and inadequate facilities to meet the demands upon them. It is there
fore, imperative that sufficient funds be suppliedt to enable them to mee
these needs if Kentucky is to give her youth the educational advantages
that are enjoyed by the youth of our neighboring States.
This demand upon the genaral fund of the State therefore adds tc
he necessity for additional revenue, to which I have heretofore referred.
The Budget Commission composed of Governor Fields, Judge J. B. Lewi
of the tax commission and Hon. W. H. Shanks, state auditor have all
expressed themselves as being in favor of the University's request for
appropriations and will recommend that this request be incorporated in the
budget, provided bills which will grant additional revenue are passed.
Regardless of whether such measures are enacted we trust that these
gentlemen will grant the University as near all of its request as is possible.

The following is an extract from the Message of Governor W. J. Fields
the General Assembly of Kentucky.
"Fulfilling my pledge to the .taxpayers of the Commonwealth, I made
definite recommendations to the 1921 Besnion of the Gcncrnl Assembly which
were enacted into laws. The purpose of this legislation was to equalize
the burden of the support of the State Government, to reach all property
subject to taxation, to give definite relief to the agriculture interests of the
Commonwealth, and at the same time maintain sufficient revenues to meet
the increasing needs of the State.
The enacted provisions intended to achieve the desired results were
contained principally in two acts known as the Nelson act and the Porter
By the provisions of the Nelson Tax Law the State tax rate upon
. act.
real estate was lowered from forty cents to thirty cents per $100.00 or 257r
of assessed value. The assessment of agricultural lands for 1923 taxes next
.before the enactment of the Nelson Tax Law was 1718,276,114.00. The
first assessment made and equalized after the enactment of the Nelson Tax
Law was for 1925 taxes and amounted to $703,242,475.00, or a decrease in
the assessment of agricultural lands for taxation of $15,033,739.00. Under
the provisions of the Nelson Tax Law the State taxes of those engaged
Agricultural
in farming in this State have been materially decreased.
making a total decrease of
lands have received a direct assessment of
27 in the burden of taxation borne by that class of property.
In addition to the lowering of
State tax upon real estate and the
decrease in the assessment of the same, live stock, under the provision of
the Nelson Tax Law, was relieved from local taxation and made subject toa
State rate for State,, county and District purposes upon the assessed value
of live stock previous to the enactment of tho Nelson Tax Lata was $1.10
per 100.00 of assessed value hereby reducing the tax burden of that class
of property 66 cents on the $100.00.
In addition to the lowering of the tax rate upon the assessed value of
live stock, the assessed value thereof for 1925 taxes was materially less than
for 1923 taxes. From the above it is conclusively shown that by the enact
ment of the provisions of the Nelson Tax Law affecting agricultural' inter
ests, those engaged in farming have been directly benefited, not only by the
lowering of the tax rates upon their properties, but also by dcreased assess
mcnts.
The deficit in the State revenue caused by the decrease in the revenue
derived from agricultural interests has more than been supplied by the
increase in the revenue derived from tangible and intangible personal prop
erty and mineral interests. The assessed, value of tangible personal property
was increased from $272,828,652.00 for 1923 taxes to $352,747,808 for 192
taxes of an increase of $79,919,156.00. It has been common knowledge that
the assessment of tangible personal property as a class for a numbej of
years has been materially lower, based upon its actual value, than rea
estate; and by reason of the meritiou3 provisions of the Porter act the
taxing authorities have been enabled to equalize the assessment of tangiblo
personal property and cause it to bear its just proportion of the burden of
Government.
As conclusive evident of the wisdom of the taxing authorities in equal
E. T. Dowling '04 Dies
'23
izing the assessment of tangible personal property in 1924, some time J. W.
after the State Tax Commission had made its equalization and increased School
Cleveland
the assessment of tangible personal property in a certain County of the
Commonwealth
its action was contested by the county officials. In the
Daviess County Board of Educa- Funeral Services Were Held in
preparation of this suit for trial and after considerable proof had been taken
Lexington Wednesday
tion Selects Snyder to Succeed
the County officials ascertained from the testimony that was given by the
Morning.
John L. Graham.
citizens affected. that they were in error; that the equalization made thereon
by the State Tax Commission" was correct and the action was dismissed on
J. W. Snyder '23 of Owensboro was
E. T. Dowling '04 of Lexington
motion of the County authorities upon the payment of the' cost by them.
elected superintendent of the schools died at 4 o'clock Sunday morning at
The assessment of intangible personal property for 1923 taxes was of Daviess county by the Daviess St. John's hosDital at Cleveland. Ohio.
$396,093,911.00 and for 1925 taxes $501,403,120.00 or an increase of $105, county baord of education last Mon- Death came as the result of burnsx
309,209.00. The records disclose that tho increased assessment of this class day, to succeed John L. Graham, received when a bed on which he was
lying caught fire from a lighted pipe,
of property was occasioned by a provision of the Nelson Tax Law, which
whose ,term will expire July 1. Mr.
The funeral services
were held
greater part of this increase and placed it upon Snyder is principal of the Daviess Wednesday
brought from its hiding the
morning at St. Paul's
.the assessment books for taxation, which had theretofore escaped by reason County High School.
.
Cathphc
of the inability of the taxing authorities to locate it. Contrary to the
prophesy of those opposing this provision of the Nelson Tax Law (that by
increasing the State tax rate upon intangibles from forty cents to fifty cents
per $100.00 it would cause intangibles to go in hiding and reinvestment of
property) the ercords clearly
the proceeds thereof in other
The Alumni office would appreciate it if you would send addresses of
demonstrate that there has been no disposition upon th part of any taxpayer
any of tho graduates' lted below.
to change his investments on this account or to conceal its ownership. The
soundness of the judgment of the General Assembly in enacting this law James Saffell Watson, '08
,
has been fully verified by the results obtained, by reason of the fact that
is only subject to a State rate and the tax rate
intangible personal property
in Kentucky compares quite favorably with that of other States upon the Goo'rge Francis Browning, '09
assessed value tf this class of property. By decreasing the tax rate upon
real estate and increasing the rate orwither tangibles and intangibles and
bringing from hiding millions of dollars of the later class, we have more Cecil Byrne Ellis, '09.,
equitable distributed the burden of financing the maintenance of tho State
government. In 1925 real estate only bore 45 and all tangible and intangi Albert Marion
Mathers, '09..
ble personal property bore
By reason of the provisions of the Porter act the assessing authorities of
hi
the State have been enabled to make uniform and equitable assessment of the Royalston Haywood Cram, '10
different classes of property of this State and relieve the County treasuries
of a great expense that had necessarily been borne by them. One 'County
' of
the 'State has recently contested the equalization of the assessment of Alvin Clarence Elliott, '10
the property of that County, contending tha the property therein was
assessed at a higher valuation than similar property and all other properties
in the other Counties of the State.
Charles McCarroll, 10,
After the action had been thoroughly prepared on behalf of the County
1
and on behalf of the Commonwealth this case was submitted to the Franklin
.,.
(,.m;...v.,,u..,.
,f
Circuit Court and the judgment thereof sustained the equalized assessment Ralph Detweiler Quickel, 10
as made by the State authorities. An appeal was prosecuted to the Court
of Appeals and in a decision recently rendered the Court of Appeals said
......w..m1.....U.'...m" ......V....
"We are convinced that as far as could humanly and practically be done, Squire Webber Salyers, '10 ..f
these Counties were assessed on an equal basis with tho other Counties of
W$JllU''"!JJWi!UUU"""
the State, considering their differences in kind and charactr."
Katherine Margaret Schoene (Mrs. Patrick Henry), '10
...
As a rule of the legislation, heretofore referred to and the administration
thereof, I can confidently advise you that great advancement has been made
in the equality of the assessment of property in this State for taxation an', Louis Litsoy Adams, '11
the burden of financing the State Government has been made more equlcab.i
and more uniform- and at the same time the State's revnues have bee
'
maintained.
James Alfred Boyd, '11
vw.ma.wrH.wo
'fit:
Furthermore, the State Government for the last fiscal year, for the
first timo since 1699, hold its expenditures within the State's revenue
Under the provisions of the Tselson Tax Law the distribution of th. William Edward Hudson, 11,
"State revenue is so made that all revenue received from the assessment ot
real estate, intangibles, franchises, and
of the inheritance tax is
Grover Cleveland Mills, '11
expended for the support of education, tho building of highways and maintenance of the singing fund. All the remaining revenue received is credited
'
to the general fund except tho motor vehicle and gusoline taxes which are
Joseph Bishop Sanders, ?11 .... .
.
credited directly to the road fund. Under this distribution, the commor.
school fund and the maintenance fund of the S,tate Educational Institutions
"to

-

2,

ta

Snyder
Elected
Superintendent In

Hospital

church,-Lexington-

ALUMNI LOST LIST
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MAJOR
10,-1- 5

.

GRAHAM.

MLLLU

UN

AUTO ACCIDENT

gJSSS

y
Members Are Given
Sweaters and Miss McLaughlin Is Honored

Su-K-

y
circle, stuFormer Alumni Secretary Dies Members of the
dent pep organization of thee Unlvcr
Instantly When His Car Is
aity oT Kentucky were guests of tho
Struck By Long Island
Lexington Alumni club of the Uni'Express Train
versity nt Luncheon given Saturday
Su-K-

n the ball room of the Lafayette
.lotcl and nt which all new members
if the circle were presented with Su-- y
New Buildings at IT. of K. Arc
sweaters by the Alumni Club.
Result of Deceased' Work
Miss Marguerite McLaughlin '03,
Here
iresident of the Lexington Alumni
lub presided at the luncheon nnd
Lynbrook, N. Y., Feb. 8. Major nadc the presentation of tho sweatHerbert Graham 'IG, editor of thf ers. Miss McLaughlin praised the
Lloyd C. Grlscom publications of Nev
nembcrs of the circle for their faith-iu- l
York, and owner nnd editor of the
work in aiding the University on
Scottish American, was killed instant- every possible occasion nnd in pro11 o'clock when moting increased
ly Sundny night nt
interest nmong the
his closed car was struck by an elec- students themselves.
nt a crossing one
tric express train
Swenters were presented to tho folblock from his offices in Lynbrook.
lowing new. Su-K- y
members: Misses
Tho automobile was thrown ngainst
Kntherin Dishmnn, Mary Giles Thorn,
sonic- - freight cars on a siding and Virginia Kelley,
LaVergne Lester and
broken into bits Major Graham was
Caroline Bascom; James Augustus,
thrown clear of the wreck and landed
Harry McChesncy, Robert McGary,
in a nowdrift about 150 feet from
John Bullock, William Upham, Oscar
where the machine was struck. Death
nnd William Gess.
John
resulted immediately from a fractured Stoesser president of
the circle, introjkull, while his right shoulder and Dabney,
duced each of the new members. The
n
'.oft knee were also fractured, in
presentation of sweaters to new Su-K- y
to severe cuts and bruises.
members has become an annual
The crossing where the wreck oc- custom with the Lexincrton Alumni
curred is not' protected by safety club.

WAS NEW YORK EDITOR

sates and the watchman leaves at

10

Other Members Present
x.
o'clock. A bell and signal light are
Other members of the Su-K- y
circle
3upposed to warn motorists of approaching trains, but it is thought present at the luncheon were: John
that Major Graham failed to hear the Dabney, Guthrie Ycager, Jack War-- ,
bell, if it was ringing, on account of ren, J. A. Estes, Ted McDowell, Frank
the rough travel caused by the frozen Brown, Emmett Milward, .Hunter
Niitting, Guthrie
Green,
Arthur
snow.
remains of-Bright and Robert' Creech, Misses
Major Graham was president and King,
Louise Atkins and Misses Loueditof-in-chiof the Huntover Press ise Connejly, '23,
Irene McNamara '23
Iqc., which publishes the New Era in
Lynbrook, the Enterprise at Oyster and Marguerite McLaughlin, '03.
John Dabney, on behalf of the Su-K- y
Bay, and the North Hempstead Reccircle, presented Miss McLaughlin
ord. The editor was founding a
'ourth newspaper at Port Washlng-on- , with a gold star as an emblem of life
Long Island. He was associated membership in the circle and in apvith Col. Lloyd C. Griscom, former preciation of her help and interest in
United States ambassador to Italy, the circle's work and every activity
Major Graham came to Long Island in the interest of the University.
Each members of the circle was given
ast February.
a blue star to wear upon their
News of his death traveled swiftly
each year of membership,
md his office at Lynbrook was visited 3weater. for
Monday by vmany prominent persons but Miss McLaughlin is the first to
vhom a gold star has been presented.
s.
'rom New York and Long Island
Short talks were made at the lunchMajor Graham was widely
nown and very popular on Long Is- - eon by W. C. Wilson '13, secretary of
' md.
he Alumni Association, and by Col.
ex-9members of the
Memorial services were held Mon John Skain
ay night at the Masonic club of Lyn-jroo- k Alumni club. Other members of the
ex-0and the American Legion, mem-er- s Jub present were: White Guyn
C. Wilson '13, Irene McNaof several Scottish clans in New Mrs. W.
,'ork, including Capt. G. Duncan Mac- mara '23, Nancy Innes '17, Marie
G. Faulkner
Leod, president of the Skye and Lewis Barkley '20, Mrs. Nannie
and Miss Margaret Semmes.
ocieties.
taken Tuesday
The body was
norning to Frankfort, Ky., arriving
it 9:40 o clock Wednesday morning
"icompanied by W. K. Dorman.
Was Alumni Secretary
When Major Graham graduated
'rom the University of .Kentucky in
191G he finished a four-yecourse at
he University crowded with honors
and achievements." He was one of
;ho founders of the Alpha Delta Sig
tia, national Journalism fraternity, of
vhich he was Grand Secretary at the
time of his death. He was a member of the Sigma Chi fraternity and
of the Lamp and Cross, senior honor
ary fraternity.
He was editor-i- n
chief of the Kentuckian, president of
the Strollers, secretary of the athletic
committee, served as a lieutenant in
the student battalion besides having
many scholastic honors conferred up-

As a result of the growing resentment against compulsory drill at Ohio
3tate University a faculty committee
vill investigate the matter. The investigation, instituted by the acting
president of the university, will inquire into the value of military train-'ji- g
from the educational point of view.
A preliminary announcement of the
faculty contains this statement: "Most
people think it is necessary to make
military training compulsory in all
land grant colleges. The Morrill Act
of 18G2 however, merely requires that
military training be offered in the
curriculum. Several universities have
already abolished compulsory military training, Results at' these, universities will be studied. "The faculty
itself is powerless but can merely
make recommendations to the Board
of Trustees."
The Liberal club is fostering student discussion of the subject

on him.

In 1916-1- 7 he held a fellowship in
(he department of journalism at the
He entered the first
University.
training camp at Fort Benjamin Har
received the commission of
rison and
first lieutenant on August 15, 1917
and on August 29, 1917, was assigned
as intelligence officer of the 33Gth Infantry, 84th Division, Camp Taylor,
Ky. He was soon afterward promoted to a captaincy and held that commission until his regiment was broken
up in France after the war. He was
recently advanced to the rank of major in the Reserve Officers. He was
the secretary of the State Reserve
Officers Association, and took an active part in securing the passage of
tho National Defense Act of 1920.
Herbert Graham was elected, secretary of the Alumni Association in
June, 1920 and held this position until
November, 1923, at which time ho resigned to become publisher of the
Scottish-American
magazine in New

York City.

He was

tRe first and
socretary of the Association and during his term of office,
the alumni records were compiled and
the membership in the Association
built up to more than eleven hundred
Ho conceived the idea
members.
of taking an alumni page in the Kentucky Kernel, and sending the paper
to all paid-u- p
members of the Association. To the writer's knowledge
this is the only combined student and
alumni weekly publication in the
country, and this idea ha3 brought
pleasure and profit to hundreds of our
alumni. While he was in office the
campaign for the Memorial Building
fund was completed, and the Greater
Kentucky Fund, of which he was the
chief instigator, was started. As a
result of this idea we now have our
basketball biulding, the greater part
of our stadium, an increased student
loan fund, and Patterson memorial
fund.
only

full-tim-

e

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FILL OUT AND MAIL TO
ALUMNI OFFICE

plates for
Please reserve.
me at U. of K. banqtfet to be hpld
at Brown Hotel, at 6 p. m.,
April 22, 1926.

*