va) Deworraic aca, Bellefonte, Pa., March 2, 1923. A SMILE SOMEWHERE. Never a day that is empty of all That makes the heart wholesome and sweet With purpose and effort—respond to the call, And laugh at the thought of defeat! Never a day that is not full to the brim Of the goldenest chances that rise To leap into action, to toil with a vim, And to smile and be glad of the skies; To sing and to hope and to trust and look up, With faith in it all to the end, No matter how bitter the wine in the cup, Nor how rugged the road we must wend. —Baltimore Evening Sun. ——— A ——————— THE DIRECT INHERITANCE TAX. By Margaret H. Barnett. A bill has been introduced in the Legislature, by Representative Ripp- man, of Perry county, to repeal the Direct Inheritance Act, passed by the Legislature of 1917. A collateral in- heritance tax has been collected for many years, but there was no tax on direct inheritance, until the act of 1917 was passed. The estates taxed under this law, are, according to the Act, all estates, real, personal and mixed, of every kind whatsoever, which pass either by will, or under the intestate laws of the Commonwealth, to a decedent's father, mother, husband, wife, chil- dren, and a few other classes of heirs. Governor Brumbaugh, who signed . the bill, appended a note, with his sig- nature, in which he says, “This bill is approved with the greatest reluctance. I am constrained to do so solely be- cause the necessities of the Common- wealth require the raising of addi- tional revenue.” Governor Brumbaugh goes on to ex- plain that the Legislature of 1917 had made appropriations which aggregat- ed a sum approximately $15,000,000 in excess of the sum available for ap- propriations. There were two revenue bills which were favored by Governor Brum- baugh, one of which imposed a small tax on coal, oil, and natural gas, and the other, a tax of one mill on the capital stock of manufacturing cor- porations, which has hitherto been ex- empt from taxation. These bills were passed by a large vote in the House, but were killed in the committees of the Senate. “Had they passed,” Governor Brumbaugh says, “this unjustifiable, drastic tax on direct inheritance weuld have been unnecessary, and would not have been | approved.” Speaking of the action of the Sen- | ate committees, the Governor says: | “The whole procedure was most un- | fair, and against the welfare of all | the people.” { This is the way the Direct Inherit- | ance Tax Law works out: There was | a hard-working man, who bought al farm on credit, and then set to work to pay for it by installments. He worked for his neighbors, as well as or his own farm. When, by careful management and | incessant toil, the farm was almost | paid for, the man died suddenly, leav- | ing to survive him a widow whose | health was very frail, and twelve chil- i dren, the youngest of whom was but | nine months old. Only one of the chil- | dren was of age. Then the State stepped in, and took two per cent. of | what the father had labored to accu- | mulate for his children. | This is a real case, not an imagin- ary one, and it is not singular. There are many small estates in the Com- monwealth, more small ones than large ones. There are many fami- lies for whom the father, by hard work and careful management, pro- vides a home and a comfortable liv- ing. But, in the language of Holy Writ, | “One event happeneth to them all,” all the sons of men. And not infre- quently this “one event” happens to the father of a family, sometimes a family of young children. Then, when their provider has been taken away, and because he has been taken away, the Commonwealth takes two per cent. of their estate, no mat- | ter how small it is. | } That melancholy event, the death of | a father, brings with it unusual ex- penses following which, comes the State for its share. The capital stock of the manufac- turing corporations of this State ag- gregates $5,600,000,000. The Legis- lature of 1917 refused to put a tax of one mill on this capital stock, which has been exempt from taxation; but it did not hesitate to put a tax of twenty mills on the estates of those who were already paying taxes on everything that they possessed. Senator Woodward has listed =a number of persons and things as “dis- pensables.” The State has had on its payrolls men whose only service to the Commonwealth seems to have been the drawing of their salaries,— a service, however, which, it must be admitted, they performed faithfully. There is a sort of grim humor in the thought that the money raised by taxing orphan babies in their cradles helped to pay for these “dispensa- bles,” and to provide money for the “padded payrolls” of the State. The fact that the State needed reve- nue would not justify it in raising it by methods that are unjust and un- fair to its citizens. It would not be justified, for example, in authorizing its revenue collectors to crack safes and rob banks. And the State cannot be justified, or even excused, for raising revenue by a tax which is characterized as unjus- tifiable and drastic, unjust and un- fair, even by the Governor, who sign- ed the Act which imposed it. Governer Brumbaugh, in his note appended to the Direct Inheritance Tax Act of 1917, expressed the hope that an Amendment to the Constitu- tion; and later legislation, would “cor- rect the injustices of this measure.” But to this good day, they have not ! been corrected. Instead of “correct- ing” them, the Legislature of 1919 re- enacted them, and Governor Sproul signed the bill without protest. You, ladies and gentlemen of the Legislature of 1923, have an oppor- tunity to right a manifest wrong, a wrong from which many widows and orphans have suffered in the past six years, a wrong which was recognized as a wrong, even by the Governor whose signature legalized it. Your constituents ask you to use your influence and your votes to this end. —————— ee ————— ~ Paris Now Speaks in Many Tongues. Paris most cosmopolitan city in the world. There are cafes and restaurants where it is even embarrassing to or- der in French. In a well known “bar” of the Faubourg Montmartre a dia- lect of the Orient is the official lan- guage. Just across the street from this little restaurant, which calls it- self “The Algeria,” you will find the rendezvous of Israelites from Con- stantinople. In another one the knowledge of Italian is necessary, and in many others Spanish is spoken fluently. In the bar of the Chaussee d’Antin the garcon scarcely understands French, but he will speak to you in perfect “Anglo-American.” Visit the little eating-corner and you will be obliged to speak Russian. If you wish to eat chop suey in the tavern near the Sorbonne prepare yourself to speak in Chinese. There is a restaurant for each and every nationality. One need never feel lonely at meal time in the French capital. There is no excuse for not chatting in your native tongue. The actual number of foreigners in Paris has not been officially calculat- ed since 1917, when the figure given out was 294,434. Since that date the number has certainly been sensibly in- creased. Utility Rates Below Average. Utility rates at all times have been maintained at levels distinctly below the cost of living, says H. W. Bruu- dige, president of the Railroad Com- mission of California. “While living costs are given today by the United States Bureau of La- bor statistics as being 66 2-3 per cent. above the 1913 base,” said Mr. Brun- | dige, “electric prices are only 16 and 20 per cent. above the pre-war levels. “In the peak of 1920 living costs went to 219 from a base of 97 in 1913. : | bosses who were is gradually becoming the! CHANGES IN STATE FOREST DISTRICTS. | During the year 1922 the Karoon- i ha forest district underwent a num- ber of important changes, the first one being the absorption of almost one- half of the old Bald Eagle district, in- creasing the forest area to over 350,- 000 acres. Of this over 110,000 acres is State-owned forest land. The dis- trict took the name Bald Eagle, not for the mountains, as supposed, but because this region was the favorite hunting ground of Chief Bald Eagle. The regular working force was in- creased by two rangers and an as- sistant forester, and the protection force to thirteen fire bosses and sev- enty-eight fire wardens. The fire promoted were fire wardens, who are able to give special service during fire season. The fire boss receives a small remuneration while the fire wardens receive pay on- ly for actual time fighting fires. The Bald Eagle district is now made up of the following five divis- ions: Mahantango, composed of Shat mountain and the southern part of Snyder county, under the direct su- pervision of ranger William C. Maur- er, Paxtonville; Captain Jack, com- posed of Jacks mountain, located in Snyder and southern Union counties, under the supervision of ranger Charles J. Middleswarth, Troxelville; Buffalo, composed of the mountain land north of the Buffalo Valley, un- der the supervision of rangers David Libby, Weikert; Carl D. Motz, Wood- ward, and James Tate, Millmont; White Deer, composed of White Deer and Spruce Run water sheds, under the supervision of rangers D. R. Har- beson, White Deer; Ralph E. Roadar- mel, Mifflinburg, and Leslie M. Stover, Loganton; McElhattan, composed of the lands of the district north of Su- gar Valley, under the supervision of ranger David F. Bixel, Loganton. ——The “Watchman” gives all the news while it is news. RNIN Y/ 7 7 Trt age is its guarantee. Wind Colic and Diarrhoea; In the same period the average in- creas in electric rates did not exceed | 130 to 143 from a base of 100. In | other words, the cost of living went up | 122 per cent. and is still up 66 2-3 per cent., while electric power increases ranged from 30 to 43 per cent. at the | peak, and at present rates throughout | the country are only 16 to 20 per | cent. above the normal base of 100.”— ' Santa Cruz (Cal.) Sentinel. ———————— ere e— Our grand business undoubted- ly is, not to see what lies dimly at a distance, but to do what lies clearly at hand.—Carlyle. en is ot The N10] The Kind You Have Always Bought, and which has been in use for over thirty years, has borne the signature of on the wrapper all these years just to protect the coming generations. All Counterfeits, Imitations and “Just-as-good’” are but Experiments that trifle with and endanger the health of Infants and Children—Experience against Experiment. Never attempt to relieve your baby with a remedy that you would use for yourself. What is CASTORIA Castoria is a harmless substitute for Castor Oil, Paregoric, Drops and Soothing Syrups. neither Opium, Morphine nor other narcotic substance. For more than thirty years it has been in constant use for the relief of Constipation, Flatulency, Children Cry for Fletcher's NN NNNNNY 2 NANNY Do not be deceived. It contains Its It is pleasant. allaying Feverishness arising therefrom, and by regulating the Stomach and Bowels, aids the assimilation of Food; giving healthy and natural sleep. The Children’s Comfort—The Mother’s Friend. GENUINE CASTORIA ALWAYS Bears the Signature of Ih 36. F on Over 30 Years Kind You Have Always Bought THE CENTAUR COMPANY, NEW YORK CITY. EEE Nash Leads the World in Motor Car Value New Touring Model Six Cylinders Five Passengers $1240 f. 0. b. Factory Five Disc Wheels and Nash Self- Mounting Carrier, $25 Additional They’re here! Now we can display the new Nash Six touring model for five passengers. This 1s the new car that has been a motor show attraction all over the country. Come and see the new refine- ments in the motor and carburetor system. Exam- ine the new tubular-type, cross-member frame construction. These and long list of further attrac- tions urge your early visit. FOURS and SIXES Prices range from $915 to $2190, f. o. b. factory WION GARAGE, WILLIS E WION, Bellefonte Pa. Proprietor. az) Cima a ; 2 i i up-to-date footwear, as well as good sizes i id and widths. Shoes that sold from $8 i ; | 1 pi to $12 per pair—and you can : : d a $4......84.....54 Now Going On a Clean-Up Sale of © Jens and Women's Soe and Oxfords AAI SUSU =n3nion y- RE Seen These are not old style shoes—but new, i FILES 2) al i = i Ue Have Your Pick at $4 thi IC Li ri OE i 9 Oe 5 Yeager’s Shoe Store Lb Te = THE SHOE STORE FOR THE POOR MAN gl 1 Cr oh Bush Arcade Building 58-27 BELLEFONTE, PA. =H! Lr RL RL naan Come to the “Watchman” office for High C lass Job work. Lyon & Co. Special for March This is a regular 50 doz. Children’s Black Hose, 7 to 9J%. 25 cent quality—sale price 15 cents. 25 doz. Silk Hose (Ladies’ Black), regular $1.50 quality— sale price g8 cents. 10 doz. Ladies’ Black Cotton Hose, while they last, 3 pairs for 50 cents. mr —— ere —— WE ARE Sole Agents for Silver Star Hosiery Cotton, from 25 cents up. Silk, from g8 cents up. [ER Apron Ginghams, only 15 cents New Spring Goods Sport Silks in all the new colors—Crepe Knit, Cantons, Satin Crepe, Tricolette, New Baronet Silk Pasleys, in all colors. Spring Coats and Suits Our line of new Coats and Suits are here for your inspec- Tweed Suits, with or without Knickerbockers. Coats in all the new colors and plaids, in Grey, Tans and Tweeds. Wraps in plain colors, and all over-braided in plain and blouse back. Shoes .« « « « Shoes See our line of Mens, Womens and Childrens Shoes, at prices that are less than cost of manufacture. Lyon & Co. « Lyon & Co. tion.