xt7tht2g835s https://exploreuk.uky.edu/dips/xt7tht2g835s/data/mets.xml University of Kentucky Fayette County, Kentucky The Kentucky Kernel 19260212  newspapers sn89058402 English  Contact the Special Collections Research Center for information regarding rights and use of this collection. The Kentucky Kernel The Kentucky Kernel, February 12, 1926 text The Kentucky Kernel, February 12, 1926 1926 2012 true xt7tht2g835s section xt7tht2g835s THE KENTUCKY KERNEL

EXAMS OVER?
DON'T

FORGET

OF RECKONING

ANOTHER DAY
COMETH

SOON

GET YOUR MAIL
STUDENTS ARE ASKED TO
AMINE ROXES IN GYM

UNIVERSITY OF KENTUCKY
VOL. XVI

LEXINGTON,

FEBRUARY

KYM

12, 1926

EX-

NO. 17

HERBERT D. GRAHAM KILLED IN CRASH
BEGIN MAJOR GRAHAM
INTO IS LAID TO REST

WILDCATS

m

INVASION
SOUTH TONIGHT

Love

and

Esteem

by

Held

Friends of Editor Evidenc-

K-'1

ed in Large Attendance
Annual Basketball Tour Opens
at Services
.
Kentucky Meets TenWhen
nessee in Contest at
U. K. WELL REPRESENTED
Knoxville Tonight
TEN PLAYERS

r

Will Play Georgia and Clemson

Saturday

Nights

The funeral of Major Herbert Dade
held at the First Chris
tian church, in Frankfort, Ky., at 2
o'clock yesterday aftcrnooarwith Dr.
W. A. Fortune, pastor of the Central
Christian church, of Lexington, offici
ating. The services were attended by

MAKE TRIP Graham was

Monday
and
Respectively

The annual Southern basketball
tour started last night at 10:30 o'clock
when the Wildcat basketeers entrained
at the Southern station for Knoxville
Tenn., where they will play the Tennessee Volunteers tonight in the first
e
trip. This
contest of the
game will be followed by games, with
the University of Georgia and Clemson on Saturday and Monday nights
resnectivelv.
The 12 men, who are carrying the
colors of Kentucky in the Southland,
are: Coach Eklund, Trainer Mann,
Captain Carey, McFarland, Mohney,
three-cam-

AlBesuden,
Underwood,
"Jenkins,
berts, Helm, Hickerson and Kittrell.

persons from all over the state, repre
sentatives from all organizations with
which Major Graham had been connected being present.
The procession formed at the home
of the deceased at 2 o'clock and
to the church where Dr. Fortune conducted the ceremony. Music
for the services was sung by Prof. J.
W. Ireland, John G. Rogers, Orton
'
S. Clark and William Parrcnt.
The respect and esteem which the

Former students of the University of Kentucky hare heard
of the untimely death of Herbert Dade Graham, alumnHH of the
institution and former secretary of the national organization of
alumni, with regret that permits of little' reconciliation and floral
tributes have been ordered through the local alumni club for former
students who now reside in New York, Massachusetts and Wyoming.
Tributes expressing in part appreciation for the worth of Mr.
Graham has been expressed by the Lexington Alumni Club; the
Alumni Association of the University of Kentucky; Alpha Delta
Sigma, honorary journalistic fraternity1 and the Kentucky Kernel
staff, in the following resolutions;

(CONTINUED ON PAGE EIGHT)

Bennett Prize Will Be
Given For Best Essay

CHARLSEY SMITH
CHOSEN SPONSOR

Zeie-fiell- d

(CONTINUED ON PAGE EIGHT)

(CONTINUED ON PAGE

EIGHT)

Kentucky's Varsity Wildcats
Are as Wild as Nature's Best
Not Since Memorial Year of the team that now wears
the blue and
1921 Have U. of K.s Basket-eer- s
white jersies.
o
Been So Ferocious;
Coach Ekuland han taken his 'Cats
Are On Tramp In South
,

AFTER THREE VICTORIES
(By KYLE WHITEHEAD
All I know is what I hear or see
on the campus. There have been sent

to the campus during the last fewM
weeks several wildcats from Texas
and other great open spaces, to give
the atmosphere of wildness to the
Wildcat lair. But in looking around,
it seems as though Kentucky now has
some Wildcats that are about us wild
as any cat that ever came from the
'Cats,
West. They are
absolutely intelligent, and possessed
of human form. Npt since the memorial year of 1921 have the Kentucky Wildcats been so ferocious, and
there has been talk of returning the
Texas cat that is caged in the gymnasium, a it is too tame a mascot for
home-grow-

n

ALUMNI CLUB

Th Lexington Alumni Club of the University of Kentucky
organized and inspired by Herbert Graham's loyal, able efforts will
write upon its records today the tragic message of his death.
Never has that'band of alumni met since Herbert retired as
secretary that some splendid admonition ef hia has not been recalled
and heeded. His spirit seemed to guide it even from afar.
To make the Lexington Alumni" Club the mother club of all
alumni groups, with a membership the personnel of which would be
an advancing force to further the progress of a greater University
Iof Kentucky, was his ambitlen. How well he planned; how tirelessly
nc VTVinw, viwj a i.unimiaici; c fr i call J jiiiutt, uui niiuning wicj
wish to pay tribute to his courage, his purpose and his accomplishments and resolve that this expression be placed on the records of the
club, a copy sent to his parents and to the Kernel, the student-alum'
publication of the university.
Marguerite McLaughlin,
Nancy Saunders,
Vlley McFerron,

(CONTINUED ON PAGE EIGHT)

Attention, Seniors

!

Major Herbert Dade Grab am. thfi first Jinrl nnlv mnn m)m f r
hold the position of
e
secretary of the University of Kentucky alumni, for two vears an instructor in Hip donnrfmonf nf
jourlalism in this institution and one nf the
journalists eyer to be graduated from here, was instantly killed"
mat ounaay nignt at 11 ociock at Lynbrook, on Long Island,
N. Y., when the closed car in which he was riding was struck by
a Long Island electric express train at a crossing one block from
the headquarters of the Lloyd C. Griscom publications, of which
he was the editor, in Lynbrook. At the time of his death, Major
Graham was also the editor and nresidnnt nf t.hn sfHaiiAma,.
ican, New York magazine.

'

Killed By Train
Young Editor Had Won
cess In New York

Suc-

editor-in-chi-

'

v

Frank Battaille,
Marguerite McLaughlin,
Irene. McNamara.

'

ALPHA DELTA

HERBERT DADE GRAHAM

OWEN E. PENCE
TO SPEAK HERE

SIGMA

Signed,
Ted G. McDowell.
Arthur H. Morris,

Committee.

Graduation at Once

ATTENTION, GIRLS!

TO DEBATE ABROAD

At a men's assemblage at Pomona
College, Stanford, Calif., a unanimous
vote was taken condemning the passing of resolutions by women's conferences. The next resolution wus

Prof. E. C. Baird, coach of the debute team representing the University
of Iowa, has received notice from the
Institute of International Education
that the debate team from Iowa has
b4en selected to tuke the trip to
Europe as the American representatives in 1927. It is the custom of
the institute to send, each year, one
team from America to debate the

ON PAGE EIGHT)

E. T. Dowling, Former
U. K. Man, Dies of Burns
Succumbs as Result of Burns
Received When Bed Catches

Fire

E. T. Dowling, who was graduated
Vocational Guidance Conference,
from the College of Engineering in
Sponsored by Y. M. C. A. of
1904, died Sunday morning, February
University Will Begin
7, in a hospital in Cleveland as a, reSessions Friday

DAYS

FOR THREE

vocaThe opening of the three-dational guidance conference at the uniuniversity
versity, sponsored by the
Y.M.C.A., will be observed this after-npo- n
at 3 o'clock when Owen E. Pence,
state student secretary , with the Illinois State committee of the Y.M.C.A.,
will meet with members of the university faculty to discuss the vocational
guidance problem nt the university.
The purpose of the vocational conference is the stimulation of interest
in the problem of choosing a suitable
y

At a meeting of the membership of the Alpha Delta Sigma,
honorary journalism fraternity, held at the University of Kentucky,
Tuesday, February 9, the following resolutions were unanimously
adopted :
The Alpha Delta Sigma, journalistic fraternity of the University
of Kentucky, has heard with profound regret of the untimely death
of Herbert Dade Graham, on Long Island, N. Y., the morning of the
8th inst. i
This young man was not only a member of thjs organization but
was instrumental in founding it at the University of Kentucky.
Throughout the years of his studentship and subsequently as an
alumnus, his loyalty was at all times unswerving and his leadership
in it was one of its outstanding marks of distinction.
As a student of this university, subsequently as alumnus, as
soldier, teacher, writer, civilian, his every net marked him as a man
of vision and purpose and lofty integrity.
Be it resolved, therefore, that in his passing we who are left are
called upon to surrender a comrade whose place cannot be filled and
Whose comradeship will be an abiding source of consolation throughout the years to come.
Resolved further that these resolutions be offered to the daily
papers, the Kentucky Kernl,'and that a copy be sent to the bereaved family.

also passed unanimously and was to
the effect that smoking, profanity,
tobacco chewing, and petting us
in by college women should
be condemned.
We hadn't known
about the chewing tobacco.

( CONTINUED

MEETS
0

The automobile was thrown against
some freight cars on a siding and
broken into bits. Major Graham was
thrown clear of the wreck and landed
in a snowdrift more than 150 feet
from where his machine was struck

by the train. Death resulted immediately from a fractured skull, while
his right shoulder and knee were also
fractured, in addition to several cuts
and bruises.
The crossing where the wreck occurred is not protected by safety
gates and the watchman leaves at
10 o'clock.
A bell and signal light
are supposed to warn motorists of
approaching trains, but it is thought
that Major Graham failed to hear the
bell, if it was ringing, on account of
the rough traveling caused by' the
frozen remains of a
snow.
Was Popular on Long Island
Major Graham was president and
of the Huntover Press,
Inc., which publishes the New Era in
Lynbrook, the Enterprise at Oyster
Bay, and the North Hempstead Record. The editor was founding a
fourth newspaper at Port Washington, Long Island. He was closely
associated with Col. Floyd C. Gris- -

ALUMNI ASSOCIATION
When the University of Kentucky granted to Herbert Dade
Graham a baccalaureate degree, the incident was, as the hundreds
of others, without particular comment except for the applause of his
fellow 'Students. Time passed and the boy who had met his school
day tasks with such determination faced the great question of his
country's entrance into the World War promptly and as he had done
before he returned to Kentucky from France wearing the emblems of
his well earned honors.- - His country ,Jike his fellow students on his
graduation day, applauded and he received a certificate of excellence,
a credit to himself, his family and his Alma Mater.
Herbert Graham had changed from the cadet to the soldier and
had gone through an eternity in those years abroad but his countenance was not darkened by the thoughts of his experiences; he had
not grown old under the demands of his duties; his step was as
light and his voice as convincing as in his boyhood days. He next
turned his face toward the duties of being an American citizen who
would justify again and again his existence.
Herbert Graham was a man. . His associates in every relationship have paid him this tribute. It was a privilege to know him.
He is dead at the age of 30 years but he did not die in his prime nor
yet in his youth for he had accomplished more in his short span than
it is given to many men to do in twice the number of his years.
For all the deeds of preparation, of friendship, of loyalty and of
Valor again he must be awarded a certificate of merit this time
inscribed, "to one who did all things well."
His body has been brought to his beloved Kentucky for whose
glory he labored and to which he returned frequently in life to mingle
again with his friends, of the happy past.
Let this message from the Alumni Assoeiation of the University of Kentucky express for him an undying appreciation.
W. C. Wilson,

Order Your Invitations ' for
AH seniors desiring to order invitations for graduation please see
the invitation committee in the.
main hall of the Administration
bulking next Monday, Tuesday or
Wednesday.
All invitations must
be ordered at least eight weeks
ahead of the time for shipping and
everyone desiring to give orders
is urged to do so at once.
Joseph K. Walter
Chairman of the Committee

Death Comes Instantly; Failure to Hear Signal
May Have Caused Tragedy; Victim Is Thrown
Clear of Wreck and Lands 150 Feet Away;
Car Broken to Bits.
WAS ACTIVE INDEVELOPMENT OF U. K.
Was Graduated From University in 1916; Had
Won success in JNew York Newspaper
World and on Long Island

W. C. Brown

GIVEN

SOCIETY IN WILL

FORMER ALUMNI SECRETARY HERE
DIES WHEN ELECTRIC TRAIN HITS CAR

full-tim-

LEXINGTON

pro-ced-

Tennessee, Kentucky's greatest athletic rival with the exception of Centre, believes she will be at the peak of All Students Are Eligible, to
her form in the game with the WildCompete in Annual Contest ;
Two weeks ago the
cats tonight.
See Dr. Tuthill
Volunteers had not won a game of
importance, but since that time, she
One of the local scholarship prizes
has won two contests with major is the Bennett prize of $20 or more
awarded annually for the best paper
(CONTINUED ON PAGE .EIGHT) on the general subject of "Parlia
mentary Gomernment."
All students are eligible to try for
this prize. Papers should be in the
president's office by May 1, 1926.
The length of the essay is not fixed
but its workmanship should be neat
and effective.
If not typewritten, the
Testament of Late President writing should be clear and an accur
ate bibliography should accompany it.
Patterson Bequeaths Large
Subjects Vary
Sum to Literary Organ-- j
The subjects on this general theme
ization for Prizes
have varied from year to year, the
TO AWARD SCHOLARSHIP winning esay for 1924 dealing with
the collapse of thrones in Europe,
since 1910. Other essays treated com- Six thousand dollars, to be used as
in awarding various
endowments
(CONTINUED ON PAGE EIGHT)
prizes to its members, is made available for the use of the Patterson
Literary society by the terms of the
will of the late President Patterson,
C. N. Manning, trustee of the estate
of the former president of the university, explained before the regular
meeting of the society held Thursday,
One of Five Beauties of Kentuck- February 4, in White hall.'
lan Contest Named HonorTo G.ive Scholarship
ary Member, of UniBy the terms of President Patterversity Band
son's will, the sum of $5,000. is set
aside to found a scholarship to be
awarded by the society to one of its FIFTH GIRL TO HOLD 'TITLE
members. According to Mr. Manning,
Miss Charlsev Smith, one of the
this sum being invested at 5 per cent
cent will make the scholarship worth five beauties chosen bv Flo
about $250. a year. The will directs for the Kentuckian, was eleqted sponthat the society shall award this sor of the university band for 1926 by
scholarship to one of its members its members, at the annual sponsor
in good standing, a member of some election held Friday afternoon in the
evangelical church, and one pursuing band room on the third floor of the
the regular course of study leading to Armory building. Miss Willy King is
the A. B. degree, and that this member the retiring sponsor.
At a ceremony in the new gymnasshall hold the scholarship from the
time it is awarded to him until the ium, Monday night between halves of
time when he shall have completed the A u b u r
basketball
game, Miss Smith was presented to
his A. B. work.
the band and 'student body by Drum
Prizes for Oratory
The income from the other $1,000 Major Al Wieman and given a certifito award prizes cate.
is to be used
Is Sophomore in A. & S. College
in oratorical contests open to memMiss Smith is enrolled in the Arts
bers of the Patterson literary society.
Five hundred dollars is set aside, the and Sciences College as a sophomore.
interest of which is to be used to buy Since coming to the university in the
a suitable medal for the winner of fall of 1924 she has been prominent in

$6,000

Resolutions on Death of Herbert
Graham Passed by Alumni and
by Alpha Delta Sigma Fraternity

(CONTINUED ON PAGE

EIGHT)

sult of burns received when a bed on
which he was lying caught fire from
a lighted pipe. He was the son of
the late Edward Dowling of Lexington.
by his
The body, accompanied
brother, H. P. Dowling, was brought
to Lexington "Tuesday morning and
was taken to the family home at G20
West Main street. One brother, H.
P. Dowling, and two sisters, Mrs. F.
A.Vehle and Miss Margaret Dowling, survive him.
Funeral services were held at St.
Paul's Catholic church Wednesday
morning with Rev. Father O'Meihi
officiating. Burial was made in the
family lot in Calvary cemetery.

Circle
New Members of y
Are Given Sweaters by Alumni
Su-K-

Lexington Club Gives Luncheon tary of the alumni club, and Col. John
Skain also praised the circle in short
In Honor of Pep Organizatalks. John Dabney, president of the
tion ; "Miss Margie" A ward-Gol- d
circle, responded and expressStar by Boosters
ed the gratitude of
circle
tho
Su-K- y

the

TO

BE

ANNUAL

Inaugurating a custom
expect to make an annual affair, the
Lexington Alumni club of the university gave a luncheon in honor of
Circle Saturday at the Lathe Su-K- y
fayette hotel. At the luncheon,
sweaters were presented by the club
to the 13 new members of .the pep
organization who were peledged this
year.

for

luncheon and the sweaters.
The Alumni club last year presentcircle
which they ed every member of the Su-K- y

CUSTOM

with a handsome white sweater with
tho letters
in blue across the
"
front. The members of tho organization pledged this year were without
sweaters until this luncheon. The new
sweaters are, like the ones given lust
year, heavy white knit
and
with the letters
in blue. Members of the circles are entitled to
wear one blue star on tho sleeve for
each year of service. At the luncheon
the circle presented Miss McLaughlin
with a gold star in token of her long
and hearty work with the circle.
Tho new members of the circle who
were presented with sweaters were:
"Su-Ky-

Miss Murguerlto McLaughlin, president of, the Alumni club, presided ut
the luncheon and in n short talk paid
tribute to the individual members of
the circle who, she said, included the
leaders in many activities of the university, and to the work of the circle
on the campus, W. C. Wilson, secre (CONTINUED

Su-K- y

ON' PAGE

EIGHT)

.

'

* .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