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CHARLES J. TOBIN: I suggest a rising vote on that resolution.
CHAIRMAN LORD: As the unanimous expression of this conference, and out of respect for the memory of Judge Howe, I declare this conference adjourned, sine die.
The national tax association will hold its meeting immediately. I want, before the association is called definitely to order, to thank the delegates attending this conference for the considerate way in which thy have treated me, and I do thank you.
(Adjournment of Conference)
ANNUAL MEETING OF THE NATIONAL TAX
PRESIDENT LORD: The national tax association will now be in order.
I presume at this time that one of the first things that should be attended to is the report of our secretary and treasurer. We want to know what has become of our funds. Will you give an account of yourself, Mr. Holcomb?
SECRETARY HOLCOMB: Mr. President, I realize how much need there is for speed, hence I will merely give the very slightest review.
PRESIDENT LORD: Unless herwise ordered by the association, Mr. Holcomb will confine himself to reading a summary of the financial condition of our association.
SECRETARY HOLCOMB: As you all know, our progress is slow and not spectacular. It has been our main purpose to make progress slowly, and we have not attempted by any unusual methods to stimulate support for this work. I feel that we differ in this respect from a great many bodies in this country that are out seeking the support and contribution of their fellow citizens for some civic improvement. We could, I suppose, if we felt it necessary or proper, readily secure any amount of funds, but I am afraid that you would have to find some other treasurer to carry on such work. I should not feel any interest in anything that would border on the gymnastics of progress and reform of that character. If we cannot proceed steadily and slowly and surely, the thing has no interest to me, and I think that the matter has so impressed itself upon you.
These figures that I give are merely the routine figures of the receipts and show about normal receipts for the year. (Reads financial statistics)
SECRETARY HOLCOMB (continuing): Our progress in membership is conservative. We cannot expect to make any great advance in membership, because we proceed slowly. We gained a hundred and lost eighty, and that is about the way it goes. We started the year with 1076 members, gained 109 new members, lost 82 members, leaving 1103, a gain during the year of some twenty members. The influence of the association is not altogether reflected by the number of members. Of course, I come in so close contact with the work that I think I appreciate the influence of the association much more than you. I have constant contact with people all over the world. The influence of the association is such that from Japan, China, Italy, Portugal, India, all over the United States and Canada, I am continually in correspondence with people who want to know where they can find material on taxation subjects. I don't feel at all discouraged because the membership growth is slow. Unless there are questions, I don't think that I can add anything.
PRESIDENT LORD: Well, it is evident that we are not bankrupt. I heard today that when the treasurer of this association took up his duties, we were in a condition of bankruptcy, and he has brought our finances to their present high estate. What will you do with the report?
Douglas SUTHERLAND of Illinois: I move that the report be accepted and the meeting express its appreciation of the high character of the service given by the secretary.
PRESIDENT LORD: I think the next order of business will be the consideration of invitations from cities for the meeting of the next conference.
We will now listen to anyone who cares to extend an invitation.
(An invitation was extended to the association by Mr. G. C. Hanna of New Mexico, to hold the National Tax Conference for 1923 at the city of Santa Fe, New Mexico. Mr. Frank B. Jess of New Jersey extended a similar invitation on behalf of the state of New Jersey to hold the 1923 conference at Atlantic City.)
PRESIDENT LORD: The secretary has a few invitations.
SECRETARY HOLCOMB: (Announces the different states and cities from which invitations have been received for the 1923 conference) L. W. Donley of Winnipeg, Canada: (Extends invitation to hold the 1923 conference at Winnipeg)
SECRETARY HOLCOMB: Mr. J. T. White desired the secretary to announce that if we desire to go to Canada, he would be very glad to make suitable arrangements at either Toronto, Ottawa, Montreal, or Quebec.
Are there any suggestions with reference to the time? Would it be better to have it a little later or earlier? I don't know whether it is possible to get any expressions on that. There are two or three states now which never can attend during September. Of course, if we had it in August there would be a lot of states which could not be represented. I wonder if there is any week or any month that would be unanimously feasible.
PRESIDENT Lord: We discovered, a good many years ago, that generally, so far as officials are concerned, a later date than we usually hold these conferences would be more desirable. It is certainly true of Minnesota, and I think it is true of a large number of the states, but it seems that it is difficult for the university people to get away at a much later time. Am I right about that, Dr. Bullock ?
CHARLES J. BULLOCK: That is true. The universities ordinarily get to work around the first of October. It is very difficult for university men to get away during that week, and I believe it has been looked upon that October and November were not good months.
PRESIDENT LORD: There may be something to be said in favor of holding the meeting in December. Prior to the first Tuesday in November men who are candidates for the legislature are so busily engaged in seeking office that they have little time to attend a conference such as we hold, but it has occurred'to me that if a conference could be held in December where the legislature convenes in January, we might have a very large attendance of men who are about to enter upon the task of law-making, and if they attended a conference they might enter upon their duties with many worthwhile impressions they picked up at the conference fresh upon their minds. So there might be some virtue in holding the conference in December. That is just a suggestion.
The next thing in order before the association is the report of the nominating committee. I will recognize Dr. Bullock, the chairman of that committee.
PROFESSOR BULLOCK: Mr. Chairman, the nominating committee unanimously recommends the following list of officers for the year 1922-1923. Shall I read them all or take them one at a time?
PRESIDENT LORD: I think that they might all be read at the same time; that has been our usual custom.
PROFESSOR BULLOCK: Mr. Chairman, for president the committee nominates Professor Thomas S. Adams of Connecticut.
For vice-president, Mr. William Bailey, of Utah.
For members of the executive committee, to replace the three members retiring this year; I merely wish to point out they were selected with a view to making the representation as well spread geographically as possible: first vacancy, C. J. Tobin, of New York; second vacancy, J. Vaughn Gary, of Virginia; third vacancy, H. L. Eveland, of South Dakota.
PRESIDENT LORD: Are there any suggestions as to the manner of election ?
Douglas SUTHERLAND of Illinois: I move that the secretary be instructed to cast the unanimous ballot of the meeting for each of the gentlemen named by the nominating committee.
PRESIDENT LORD: Is there a second ?
PRESIDENT LORD: The nominees presented by the committee are the unanimous choice of the association for the ensuing year, and I direct the secretary to cast the vote of this association for each of them.
SECRETARY HOLCOMB: I do so under duress, with respect to the secretary.
PRESIDENT LORD: The qualification is accepted. I wonder if Dr. Adams is here.
I will appoint Dr. Bullock, Governor Hagerman and Senator Van Alstine of Iowa as a committee of three to escort the president to the chair for installation.
(After some search, the president-elect, Dr. Adams, could not be found)
Professor BULLOCK: The president appears to have gone off to hunt for an excess modesty tax, because he is not to be found.
PRESIDENT Lord: Have you made a diligent search, Dr. Bullock ?
Professor Bullock: Owing to the amendment of the federal constitution, there is no longer any place where one can be almost certain to find missing taxation. They are hunting for him.
PRESIDENT Lord: I hope he may be here to take over these duties. PROFESSOR BULLOCK: The committee reports that Professor Adams is not registered at this hotel. He hangs his hat up liere, we understand, and he is here unless he has left bareheaded.
PRESIDENT LORD: In the absence of the president-elect, I think that I will turn the meeting over to the vice-president-elect for the time being. Mr. Bailey, will you come forward.
(William Bailey, of Utah, steps to the platform)
PRESIDENT LORD: It is a real pleasure for me, gentlemen, to turn the affairs of this association over to Professor Adams and Mr. Bailey. I am sure that the officers elected are the choice of everyone here, and I can assure you, from my knowledge and acquaintance with them, that they will give a splendid account of themselves.
WILLIAM Bailey of Utah: Ladies and gentlemen : It affords me a lot of pleasure at this time to stand before you in this capacity. I have been very much interested in the work of this association since 1913 and have attended all the gatherings since that date. Utah has been well represented each year, and this year we have fifteen delegates here in this convention. We have learned that by getting together we can absorb much from you that is beneficial to us, and I know that our state has been benefited greatly by coming to these conferences. I have felt or have learned to love, if you will, many of the members of this association, through coming in contact with them; their splendid spirit and willingness to impart to us who are trotting along, as it were, has brought me close to them. I want to say at this time, that among those was our friend Judge Howe. I have been sad during this entire conference because I have missed the face of that most splendid man. I recall today a statement that he made to me a year ago. He said, “Mr. Bailey, you are next, or should be next year, and I am going to use my influence for you to be our next vice-president.” That had gone from my mind until today. When we were speaking of Judge Howe I remembered his words. He was a splendid man, and many times I have sat down with him and discussed questions of taxation, to my great benefit.
There are a number of men of this character in this organization, and I have looked back and counted some of them who are not with us today, such as Lawson Purdy and Mr. Galloway, and a lot of men of that character, who are not coming any more. Then. too, I remember that stalwart who did do so much for this organization, Allen Ripley Foote.
I had a very pleasant visit with Mr. Foote in Salt Lake City. I took him out to the lake, floated around with him in the salty brine and enjoyed myself most splendidly. I feasted upon the good