TIIE SUNDAY OREGONIAX, PORTXiAND, FEBRUARY 27, 191G.
Fires Are Society Events and
Display of Gold Braid Out
Dazzles the Flames.
ryiHE firemen of Scandinavia would
inane 1'idjui uciici i uvui.u i
Wood weep In mortification. As
4
1 " 5- ....... ..' ' J5ria.ir JncrAl Police-- I o ,T - of
sartorial Bashi-bazouks these sons of
the chill North surpass the German
Emperor. The extent and gorgeous
ness of their varied uniforms dazzle
the eye and must. It seems, deplete the
public treasuries to an , agonizing ex
tent. The firemen of Scandinavia, if gath
ered in convention, like the home
grown or United States fireman is
wont to do, would undoubtedly bring
on a strike of the Oregon National
Guard officers.
Imagine a United States fireman
clad in patent leather knee boots, light
blue, loose trousers, a tight-fitting
gold-buttoned jacket, a shiny brass
helmet, plus a horse-hair tail, and you
have a composite picture of the Scan
dinavian fireman in his working
clothes. What he wears when the vis
iting friends from the Fidelity Volun
teer Company of Bergen come to call the Scandinavian dialect unless one has
will have to be left to a futurist im
agination. A fire in Christiania or Stockholm
could not be called by any of the usual
appellations used In good American
newspaper circles. It la not a con
flagration, nor a holocaust, nor a sweep
of angry flame. To the rank outsider Ing right merrily.
It may be In full SI " J. V ST W ' l. X i IT I 1 r l I I
r i i reman m Hip
ill V&V"
a severe cold, and to listen to that lan
guage and gain knowledge thereby is
also a healthy job for any one addicted
to but one tongue.
Meantime the fire In question dis
covered by the citizenry may be blaz-
It seems more like a social event.
Presuming that a fire has been dis
covered bearing in mind that fires,
even in a fireplace, are a rarity In
Scandinavia and can only be coaxed
Into existence by the use of much lan
guage and some display of coin of the
realm granting that a fire has been
discovered, it is the duty, according to
governmental edict in Scandinavia, of
a citizen or the combined citizenry
collected near by to "turn in an alarm."
The matter of turning in an alarm
in most parts of the settled portions
of the United States consists of look
ing sharply about for a red-lighted
metal box, usually situated on the cor
ner of two streets; hastening thither,
breaking a thin pane of glass, turning
a key "once to the right" and waiting
for the boys from No. 12 to get on
the job.
The matter of "turning In an alarm"
In Sweden and Norway is not so sim
ple as it might seem. After the citi
zen has turned in an alarm that Is,
notified the brigadier-general of police
who walks the beat in that neighbor
hood said brigadier-general probably
stops in his stately advance up the
"gatan" or the "plan" or the "brog,"
draws forth his trusty sword, comes to
a salute and asks in the name of the
King where the fire may be located.
He makes note of this matter, shroud and proceeds to report the fact dier, who, after giving proof -of his
sight of every one, perchance, but that
is a matter of detail. Any attempt to
correct the ravages of flame or check
the spread of the conflagration in im
mediately under suspicion of undue
interest in the matter. A cold hand
of the law will swoop down upon an
unwitting shoulder, and said unwitting
shoulder, plus its owner, will be hiked
off to jail instanter. Hence the citi
zenry stands by, literally and figura
tively, while the law takes its mag
niflcent and exquisitely-clad course.
The course of the law, personified
In the brigadier-general of police,
usually trends toward a telephone. As
telephones in Scandinavia are still
mostly installed In museums as ex
hibits rather than as public conven
iences, the matter of finding a tele
phone on the part of the brigadier is
not so easy. He may stop at several
places on his beat before he finds a
place which harbors a telephone. If he
does locate such a place quickly, hid
necessarily analytical mind at once
makes note of the fact that the find
ing of the telephone is both unusual
and might have something to do with
the fire which has recently been re
ported to him. lice This sub.bosat or 8traw-bos!. If
Unable to restrain himself and he happens to be in his office and
throwing caution to the winds, the happens to have the time right then.
brigadier lifts the telephone from its listens to the statements of the briga-
He places the data in a red-covered
book. He searches the gathered cltl
lenry zealously with his authoritative
eye lest he let a possible arsonite es
cape him. Probably satisfied at last,
he turns upon his heel, encases his
sword In
his heels
to an Indefinite personage that he is birth, name, appointments, honors, ed- phone the affidavit is easily obtaina
a policeman, that his station is such ucation, district, etc., all in chrono
and such a succession of "gatans" logical order, then refers to his red
giving the tull desciption of his beat covered notebook and declares that it
and winding up with a personal re- has been reported to him by an in
quest that if the line Is not at that definite citizenry that there is a fire
lis shiny scabbard, clicks moment engaged, in trouble or in any at "so and so," "such and such" a
together and majestically way clogged with other and more "gatan" or "plan" or "brog." The sub-
states to the assembly that he shall pressing matters, he would like to talk boss evidently is bored by such rep
report the matter. One gathers from to his boss. His boss generally hap- artee, as he refuses to take the mat-
his statement that such will be the case pens to be a sub-chief of police or sort ter up any higher unless at least one pen to be a public holiday or a church the fire department in due course of
at least. One cannot exactly cope with of striker to the major-general of po- of the indefinite citizenry is willing to occasion or wet out of doors, communt- time. Here it is vised and the marginal
make affidavt to the charges as al- cates the report to the Major-General
leged by the brigadier. of Police.
If such a portion of the citizenry The MajorrGeneral of Police, not
as is willing to make an affidavit has hampered with red tape, he usually be-
accompanied the brigadier to the tele- ing a person of almost plenipotentiary
powers, will call in his private secre-
ble. If none of the citizenry is pres- tary and, after reviewing his subordln-
ent, this puts the onus of proof upon ate's report carefully, make a recom-
the brigadier, who thereupon has to mendation looking toward the calling
go out into the highways and byways out of the fire department, which may
and dig up a witness to the fire. or may not tend toward extinguishing
After the witness has told the sub- an alleged fire said to be in the nelgh-
boss that the brigadier is not "svenska borhood of such and such a place,
yod," which in Scandinavian for "kid- The recommendation, with marginal
ding." the sub-boss, if it does not hap- notes and a red seal, goes forward to
notes are carefully edited. After add
ing such information as may seem meet
and proper, such as the secret record of
the reporting brigadier, the number of
fires occurring on his beat during the
last twelvemonth, and what not, the
report, plus its addenda, is then tele
phoned to a fire station reasonably ad
jacent to the alleged Are.
Up to this point the matter of put
ting out the fire has only been passing
through what might be called the
executive stage. Henceforth the mat
ter travels through the organization,
or production, stage, as it is known
economically.
The report, receiving due considera
tion on account of its evident validity
and primarily on account of its two
ounce red seal, is spread upon the min
utes of the first station to which it
has been consigned. There is a rising
vote of all present usually about 12
municipal dandies in glittering garb
to the effect that some action much be
taken, ending with a general discus
sion of ways and meuns. It is unani
mously declared to be the consensus of
meaning among the assembled person
ages that it would be well to be up
and on the way to the fire.
After a terrible moment spent in ad
justing shiny tin hats and tying on
elaborate sword sashes, the horses
which draw the pushcart seized com
bination hook and ladder, hose wagon
and chemical are awakened and coaxed
into their harness. This process in
volves mussed clothes, and the matter
of valeting is again gone into, some
what hurriedly but nevertheless thor
oughly. At last the speed demons are away
to the fire. Trotting briskly in the
manner of the attenuated hound dog
after a rubhit chase, the fire horses
work toward their destination.
Bowing to acquaintances as they
pass, adjusting horse-hair pompons at
they see themselves reflected in show
windows, ever and unon carrying oil
spirited conversations with themselves,
the cavalcade travels Its road to honor.
Arriving in the neighborhood of tho
lire, Inquiry Is made as to Its exact loca
tion. No one seems to ktinw Just where
the fire was. True, it hud been re
ported and sworn to that there na a
fire at such and such a numlier of such
and such u "Katun," hut. dear, dear,
tliut was so very long ago! Even' as
much as two hours sinco there mipht
have been a fire, but now even the
brigadier is called upon to witness thu
truth of the assertion of the citizenry
that the fire bus long since burned it
self out. There is no more fire.
Disgusted, the firemen, who have
been rudely shaken up and feel that
after such a long, though pleasurable
ride they must necessarily be somewhat
untidy, feelingly remonstrate wlih tho
brigadier on the bent, who, bring a
spirited person, answers them In kind,
to the aniHzement and Joy of the as
semblage, who stand AKhust unit a-m in.
To the accompaniment of the male
dictions hurled at the dandles by the
discredited brigadier the tired firn
horses decided to return to their warm
stalls. They disappear in the distance,
with the municipal dandles draped neg
ligently over the fllvver-slxed appara
tus. No, In the parlance of good United
States, tho Scandinavian fireman
wouldn't bo strictly considered "on tho
J..h."
rTT TvT
XsrJ Ssa .JL
T T
"P1
That Is I It Falls in the Taxable Class.
Tliis Story Tells How the Returns Are In
spected and Collections Made.
WASHINGTON, D. C This is the
end of the open season for in
come ta-i returns. Some time,
betveen tne first of January and the
first of March this statement must be
made by those subject to it. If the
return is not made by that time, trou
ble and penalties begin.
The tax itself is not payable unt:i
June, and a penally is add-sd if it not
paid by July 10. The Government
s;iM!y snds a notice to the taxpayer
to pay the tax and avoid the penalty.
But this is an act of grace and not
necessity: and failure to irive or receive
the notice is not an excuse and does
hot avoid the penalty.
There are at least thr-e reasons why
one should prepare his return with care
and accuracy because, it w-ill insure
peace of mind; because his country
really needs his full contribution to
the support of necessary National in
stitutions, and because if one does
make a fradudulent report he will be
found out and punished.
Any one of these three reasons Is suf
ficient: but collectively they ere over
whelming. Some folk ignorantly omit
t" do their duty or fatuously believe
that it Is worth while, for the small
Bum withheld, to attempt a petty de
ception, trusting to luck to get out of
their troubles when or if they are
caught.
...
The Treasury Department, through
the Internal revenue bureau, charged
with collecting the income tax. which
Is relatively light and borne by those
best aole to meet it, is decidedly of the
opinion that any one attempting to
practice concealment or misrepresenta
tion will fall Into a net and that the
more he wiggles to get out the more
securely he will be enmeshed.
"During the fiscal year ending June
50. 1913." said Mr. Samuel II. Boyd,
chief of the personal income tax di
vision, "we have collected over $4 1.000,
000 from 357.513 people. The returns
are all examined critically In the
Treasury Department, for many are In
accurate, some through mistakes and
some through intention, and there are
numerous attempts to evade the tax by
making no return whatever where one
oucht to be made." ,
The holding of the department that
nil gains in stock transactions must,
upon sale of the stock, be counted as
an increase of income, while a corre
sponding lota upon a similar transac
tion may not be taken as an offset or
a deduction from the Income, has
l helped to dull many a conscience into a
complacent view of some questionable
statements in the tax return. It does
seem a rather hard view of the situa
tion, but one which the Secretary, who
is an administrative, not a judicial, of
ficer, was advised he must take under
the language of the act, leaving the
judicial decision to the United States
Courts.
The man who was fortunate enough
to buy a "war bride" must pay a tax
on his winnings, but if at the same
time trying another venture he missed
his guess and purchased a high-grade
industrial which has so depreciated,
owing to foreign conditions, that he
must sell at a lower price, he cannot
deduct this loss from his profits not
when it comes to making an income tax
return to the Treasury Department.
Perhaps the courts, in the cases now
pending, will hold that he may make
the deduction, but in the meantime the
man who does want to deal fairly and
pay the money, has a lovely little ar
gument in applied morality, wherein
he is both judge and Jury.
He knows that his losses in some
stocks have played the mischief with
his profits in the "war brides,-" and so
he argues to himself, usually to his
satisfaction, that if he has to pay an
income tax he should pay it only on
his net Income, and he renders de
cision accordingly. But to accomplish
this he must make an income tax re
turn, and if that contains truthful
statements and it must be sworn to
he will have to pay on all his profit,
and since that is what he does not
want to do and feels perhaps that he
is not morally required to do, he is
tempted to make a return which ia
true only in some respects.
There is the time to pause, for if
one does not sometime in the future
when he has almost forgotten his
little irregularity he may perhaps at
the very time he is starting for prayer
meeting or a poker party, for he is
found in all classes receive a visit
from a polite but insistent man who
will remind him of the incongruities In
the return, and blandly ask how the
mistakes happened.
It is awkard to have to make the
explanation and the explanation is
usually awkward, too. The revenue
agent is certain to ask the-name-of
the broker who carried the deal, and if
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one says he forgets the broker's name
the treasury agent will not believe him
and will persist until he finds out. But
if one does tell who purchased the
stock the persistent man proceeds to
summon the broker to appear in court
with his books to tell all he knows
and .what the books show about the
transaction. ,
Then the tax dodger stands liable to
pay the undeclared tax, a hundred per,
cent penalty, perhaps a fine and to
stand trial on a charge of perjury.
Aside from any more serious or worthy
feeling, he is inclined to kick himself
for having taken such a risk to save
so little money.
Another class of man who is liable
to get into trouble is the man who,
quite out of his usual business, has
made a considerable fortune, either by
a speculation, an unprecedented busi
ness condition or some unexfected
commission. He, since he does not
intend to spend this windfall, but to
invest It so as to receive rents, interest
or coupons, does not regard it as in
come, but as principal.
Unfortunately, the Treasury Depart
ment views this from a, wholly differ
ent angle, and holds it to be money
whicb was earned, and may. be used
during the year and therefore income
and taxable. So the lucky man is quite
prone to fix hisreturn a little bit,
forgetting that it costs money to pay
pensions, maintain courts of justice,
postoffices, armies and navies and
field agents and Inspectors to look
after income tax dodgers.
But it will be much better for him to
make his return and pay while he has
the money his part of the billion dol
lars or so required to run the Govern
ment two-thirds of It, by the way. for
pensions. Army and Navy than to
make a false return and long after to
pay double the amount of tax when
perhaps all the easy money is spent.
The department has taken the posi
tion that the returns must be made, in
accordance with the law, but on ac
count of the newness of the law, the
unfamiltarity of the people at large
with the practical operation of the act
has induced the department to deal
leniently in enforcing the specific pen
alty of $20 to $1Q00 for failure to make
returns.
It comes down to the old problem of
internal revenue collections correct
ing the mistakes of the honest and de
tecting the sins of omission and com
mission by. those who willfully with
hold their, fair contribution to the sup
port of that government, and. for the
sake of future regularity. Imposing
penalties upon those who indulge in
the fraudulent practice of making falsa
returns.
Some business men, from the state
ments in their returns, seemingly tak
a greatly exaggerated view of the an
nual depreciation of their plants, and
resort to curious bookkeeping devices
to show diminished profits. Some of
our agricultural population prove their
fitness to enter the ranks of the wick
ed business world by the way they
demonstrate with an old pencil stub
and a few figures that their crops have
been failures and their expenses so
high that they have had to buy auto
mobiles to offset the shock to their
nerves.
The income tax returns show little
difference from the viewpoint of th.
moralist in the attitude of the wealthy
and of those who are at. the bottom of
the tax scale.
Some of the plutocrats the men who
pay on 'an annual income of $500,000 or
more make returns which will be r
the most rigid investigation. Some
even add, although under no obliga
tion, that they, have certain other
sources of income which they have and the. commissioner of revenue had
been advised are not liable to taxa
tion: but mention the fact that the
collector may examine the matter and,
if he thinks best, seek an adjudication.
Others in the same class as to wealth
find it difficult to part with any of it
in the shape of revenue to the Govern
ment; and their statements are pre
pared wtlh such skill that they will
stand any scrutiny; but the facte of
the case when investigated hy some of
to install t!iu administrative machin
ery, lie placed at the head of the
Income tax division Mr. Hoyd. who has
really created the comprehensive but
simple system.
The deadly card Index is the basis
of its working. In the card record
room In the Treasury building a room
HO fet long- are many tiling cabinet
sufficient to hold a milllcm cards ami
now containing more than .Hin.OuO of
the quiet revenue men of persisting mem, one ii e, ,.c
powers of observation, are found not 'it and then some more car.la for the
to agree with facts set forth in the tax names of those, who. it Is thought,
statement, and then there is trouble. should I.e on the list. Ka.-h card Is
really a record of a personal account.
There is another class of persons between the Individual and the revenue"
which has an easier way a negative department.
wv nf D-otHnir out of the income tax There the chief of the division can in
troubles. These people are the or er
mhblts who lav low and say niiffln-."
few moments ascertain whetht-r a
tax return has bt-en audited and passed;
who claim to have net Incomes of less what letters and notices have b
than $3000, the minimum taxable
amount.
The law. as it stands, does not re
quire them to make a tax statement;
and it is so easy to expand and exag-
sent or received; what action has been
tukey in the case, or wht-tht-r tho mat
ter has been referred to thr mysterious
"field service." made up of trained In
vestigators, who dispassionately and
gerate a little the amounts which they impersonally report wnai iu.v mm.
deduct from the gross income that thej Forty-eight employes are required to
conclude that no report is necessary, tabulate and keep these cards up to
and so there is none for the revenue date, and each card will be cmiilnuei!
officers on behalf of the tax gatherers until the account Is closed by death or
to examine. Consequently, unless the disappearance of tho individual,
difference Is very glaring, it goes un- Near the card record room Is tho au-
detected dit section. Here a body of 11 picked
Although each amount Is small, the and carefully trained men Inspect each
number of those offenses is so great of the 300.01)0 returns, and ri.ht there
that the probable total loss of revenue have found on their face errors whicn.
Wlien iuillieil nut ui mm, me i nj i m u t
has corrected and then settled the ac
count on the new and correct basis.
is such that the department has rec
ommended a very lmpl remedy, sug
v,., ovnerlence. and that is to re
quire every one having a gross income Hate Instances have been found where
of over $3000 to make a tax statement the individual has made an error
and to set forth under oath the deduc
tions which he claims.
Another proposed amendment which
will make for efficiency Is to do away
with the collection of revenue at it.
source, hut to provide reporting in
formation at the source or each tax
able payment made.
armed tlh that information can easily
make the collection.
The change will result in a great
simplification of the cash transaction
and bookkeeping for the parties, and
the requirement that the payee must
file a statement which may lead to a
proper declaration of all his income,
against his own interest, in wlilcli case
he Is informed with the same care hn
taken to notify those who err the oilier
way.
A system of card indices shows the
daily work of each of those auditors,
and also that the body is securing many
The department sums for the Treasury, at a cost of
about 14 per cent or the amount ic
covered. When a statement Is ap
proved it Is so reported, when dis
approved the offender is politely re
quested to explain. If the i xplanatlon
is unsatisfactory, the case Is usually re
ferred to the field forco for investiga
tion, or perhaps to the district attor-
.i..nnrniii Interest from mort- ney for his consideration.
gages and other sources of Investment. This auditing force, from its expert
will doubtless produce more revenue. 'nee. can tell many things on a brief
. inspection of a return. They know tho
But in the interest of the Government 'average percentage of profit in nearly
,r-f it hnnest taxnavers the Treas- every line of business, and a Blam-o
ury Department was bound to create a
system by which tax returns must be
made by all in such a way as to ef
fectuate the requirements of the Income
tax law.
Tho Department had no precedents teusouablo.
tells whether an unusual deduction has
been made. They know what the prop
er office expense for the average law
yer, doctor, engineer or architect
should be and w hether the ni.alciut.ui. is
9