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No Reduction in Special Taxes
898
The Journal of the American Dental Association
brought in connection with services rendered while delinquent. Furthermore these former members are not receiving The Journal, inasmuch as the post office department does not permit us to send The Journal to delinquents. As a matter of fact we are surprised to know that there are so many doctors in Indiana who are so careless and indiffer ent to their own interests that they will neglect as important a matter as keeping up membership in their county and state medical societies. Some of them make the excuse that they are provoked because of a raise in the dues, and every man who makes that excuse ought to hang his head in shame, for it does not speak well for his reputation as a person possessed of good judgment. The same men will pay their golf dues, cigar bills or the cost of many other unnecessary and foolish extravagances and never say a word. The only reason they object to medical society dues is that the dues are fixed by some of their confreres, and anything that comes from a confrere is looked upon with suspicion. It is high time that medical men improve their conduct in this direc tion.—Journal of the Indiana State Medical Association, May 15, 1924.
NO REDUCTION IN SPECIAL TAXES The proposed revision of the Revenue Act of 1921 was passed by the House of Representatives, February 29. No reduction was made in the war tax imposed under the Harrison Narcotic Act, nor were physi cians given the right to deduct in the computation of their income taxes traveling expenses incident to attendance at meetings of medical organizations or expenses of postgraduate study. Unless the Senate acts favorably, the profession will be compelled to continue to pay an nually, in time of peace, approximately a quarter-million dollars war tax, over and above the amount that would be collected under the normal tax of one dollar a year. The profession will be compelled, too, to resort to possible expensive and long-drawn-out litigation to defend its rights under the income tax law in the matter of traveling and postgraduate expenses, or to be continuously mulcted of the tax paid by the profession on such expenses. Having in mind, apparently, the strengthening of his position in refusing to recommend a reduction of the tax under the Harrison Narcotic Act, the Secretary of the Treasury has sought and obtained from the House of Representatives, and is seeking from the Senate authority to absorb in the execution and enforcement of the Harrison Narcotic Act the war revenue now
Editorial Department
899
being collected under it. This means that he is endeavoring to procure an increase in the appropriation for its enforcement of from $750,000 a year to $1,250,000 a year, thus using up the ordinary excess revenue derived from the act. Obviously, there is no justification for assessing the cost of executing and enforcing this law against those who are taxed under it, as it is for the good of the public generally; but if the principle once is established, it will be difficult to modify or abolish.—Journal of the American Medical Association.
DELEGATES’ CREDENTIALS Delegates’ credential certificates will be sent to the secretaries of all state associations. The state secretaries will see to it that these certificates are signed and delivered to their respective delegates. It is necessary for each delegate to present his credentials, properly signed, to the Committee on Credentials at Dallas in order to be properly enrolled by that Committee, before he can be seated in the House of Delegates.
OFFICIAL CALL The Official Call of the Dallas meeting, together with the lists of the House of Delegates, will appear in the October issue.
The Journal of the American Dental Association
brought in connection with services rendered while delinquent. Furthermore these former members are not receiving The Journal, inasmuch as the post office department does not permit us to send The Journal to delinquents. As a matter of fact we are surprised to know that there are so many doctors in Indiana who are so careless and indiffer ent to their own interests that they will neglect as important a matter as keeping up membership in their county and state medical societies. Some of them make the excuse that they are provoked because of a raise in the dues, and every man who makes that excuse ought to hang his head in shame, for it does not speak well for his reputation as a person possessed of good judgment. The same men will pay their golf dues, cigar bills or the cost of many other unnecessary and foolish extravagances and never say a word. The only reason they object to medical society dues is that the dues are fixed by some of their confreres, and anything that comes from a confrere is looked upon with suspicion. It is high time that medical men improve their conduct in this direc tion.—Journal of the Indiana State Medical Association, May 15, 1924.
NO REDUCTION IN SPECIAL TAXES The proposed revision of the Revenue Act of 1921 was passed by the House of Representatives, February 29. No reduction was made in the war tax imposed under the Harrison Narcotic Act, nor were physi cians given the right to deduct in the computation of their income taxes traveling expenses incident to attendance at meetings of medical organizations or expenses of postgraduate study. Unless the Senate acts favorably, the profession will be compelled to continue to pay an nually, in time of peace, approximately a quarter-million dollars war tax, over and above the amount that would be collected under the normal tax of one dollar a year. The profession will be compelled, too, to resort to possible expensive and long-drawn-out litigation to defend its rights under the income tax law in the matter of traveling and postgraduate expenses, or to be continuously mulcted of the tax paid by the profession on such expenses. Having in mind, apparently, the strengthening of his position in refusing to recommend a reduction of the tax under the Harrison Narcotic Act, the Secretary of the Treasury has sought and obtained from the House of Representatives, and is seeking from the Senate authority to absorb in the execution and enforcement of the Harrison Narcotic Act the war revenue now
Editorial Department
899
being collected under it. This means that he is endeavoring to procure an increase in the appropriation for its enforcement of from $750,000 a year to $1,250,000 a year, thus using up the ordinary excess revenue derived from the act. Obviously, there is no justification for assessing the cost of executing and enforcing this law against those who are taxed under it, as it is for the good of the public generally; but if the principle once is established, it will be difficult to modify or abolish.—Journal of the American Medical Association.
DELEGATES’ CREDENTIALS Delegates’ credential certificates will be sent to the secretaries of all state associations. The state secretaries will see to it that these certificates are signed and delivered to their respective delegates. It is necessary for each delegate to present his credentials, properly signed, to the Committee on Credentials at Dallas in order to be properly enrolled by that Committee, before he can be seated in the House of Delegates.
OFFICIAL CALL The Official Call of the Dallas meeting, together with the lists of the House of Delegates, will appear in the October issue.