Newspapers / The University of North … / Nov. 3, 1926, edition 1 / Page 1
Part of The University of North Carolina News Letter (Chapel Hill, N.C.) / About this page
This page has errors
The date, title, or page description is wrong
This page has harmful content
This page contains sensitive or offensive material
I j I The news in this publi- ^ ! cation is released for the :■ i ! I press on receipt. THE UNIVERSITY OF NORTH CAROLINA NEWS LETTI Published Weekly by the University of North Caro lina for the University Ex tension Division. NOVEMBER 3, 1926 CHAPEL HILL, N C. THE Uh VERSITY OF NORTH CAROLINA PRESS VOL. xni, NO. 1 al Board: E, C. Branson, S. H. Hobbs. Jr.. L. R. Wilson. E. W. Knitrht. D. D. CarroJl, J. B. Bullitt. H. ' Entered as seecnd-class matter November 14. 1914. at the Postoffice at Chapel Hill. N. C.. under the act of August 24, 191JI eOLLECTHNG THE REVENUE One phase of county government in which Nor: h Carolina counties are defic- BBt is in collecting the taxes. Strange- Iv. this deficiency is not cimracterislic • I other st-ites. In most states taxes are paid With regularity and prompt- »ess, and c iivsequeatiy are collected at less cost and with less loss than in this state. It has become a habit with North ftarolina tax [layers to be dilatory about paying taxes, even to wait to be co erced. Tax delirxjuency is so common »hat it has lost its stigma. These practices help explain why the tax rate >s so high. Belay in Collecting I Taxes become due the firstof October ' »'-.t ii a taxpayer wishes to defer pay- until April he may do so. The I penalty iu trifling, and in many counties is not imposed at all. Why should he h'- in a burry? The sherilT is supposed io have collected all taxes which are solvent by the lirsL of May, but more •ften than not he has not done so, and ; so the co.mmis&iunerL extend the col- j lectiag period for several months more. ' There are cfiunties right now which are I collecting ib25 (axes from 1926 crop [ receipts, anu they expect to wait until the fail of 1927 to collect i-926 taxes. Moreover, there are counties in which j there is a large volume of 1923 and n 1924 taxes atili\uncollected. No other W state, to my knowledge, permits such ; tfilatoriness in paying taxes. In Vir ginia there is a penalty of five percent after thirty days, in Tennessee seven percent after three months, and in Georgia double taxes after thirty days. North Carolina needs .to impose a stiffer penalty. Sheriff Too Lenient This jstute is unlike other states, too, that it makes the sheriff tax col lector. Thc-t3bert#-t9~a-poiiliealof!iaor;- W\s re-election depends upon his popu larity and he cannot afford to press tax wollections too hard. There is a sheriff now and then who establishes a good record as a tax collector, but most of them do not. In fact it is hard for a : sheriff lo collect promptly if his prede cessors have been inclined to be lenient, rhere are fi few counties that are col lecting faxes in a very creditable Bianner, but it will be found that they have been several years building up the Biorale of the taxpayers. When taxes are collected promptly the county loses less from insolvents, has a smaller vol- «me of land sales, and most of all, has the use of current revenues to meet current ' expenses. The variable degree of effici ency which [jrevails in this respect may be illustrau-d by the following examples, in one county the treasurer bad been paid only 69 percent of the taxes five months after collections began. In another coun By, on June 30, 1926, colieptions for the three previous years combined (1922, 1923, 1924 tuxes) amounted to 65 percent of the charge, in a third county, deposits with the county treasurer up to June 30, 1926, amounted to 72 percent of the 1924 and 1926 taxes. The sheriff had not keptseparate the collections for each . year. In contrast with these counties there are others which are collect ing 96 to 98 percent of the levy within the normal collecting period (that is before the first of May.) Edgecombe and Mecklenburg counties deserve commendation in this respect. Delinquents not Penalized When It comes to exerting pressure on the delinquents there is just as much difference m practice. In Edgecombe county land sales amount to only three or four thousand dollars, practically all of which is redeeme'd within the twelve months allowed by law. In a neighbor ing county land sales one year exceeded sixty thousand dollars and a year later very Uuie of this property had been redeemed. Some counties do not charge the twenty percent allowed by law, thus putting a premium on delinquency. Many counties do not sell land for taxes until several months, or perhaps a year, after the time contemplated in the law. Tax delinquency is not deter mined by a county’s poverty or wealth, nor is it a matter of good and bad seasons, so muoh as it is a matter of -custom, in some counties it has be come a habit to pay promptly and in others to be dilatory. Carolina counties is excessive and the leakage in collecting is so great thjit i a considerable portion of the tax- j payers’ money never reaches the: treasurer. Combine this loss with the ! interest paid because of delay in re-' ceiving the revenues, and the total loss ' is appalling. ' if everyone .went'to the courthouse] and paid his county taxes within sixty I days after they became due, as taxes ; are paid in any well governed city, the collecting cost would be insignificant. i^ecommendatiORs The State Commission on County Government in its recommendations states in substance that it believes that the collection of all reveiiue should be ! pjaced in the hands of an official care- I fully .'lelected by the Board of County Commissioners, and he should be held to a strict 'accountubiiity for the eol- iceting of all funds, and for depositing the same with the county treasurer as they are collected. The banks snould pay interest on such deposits. The tax collector and the treasurer -should be r:.quired to give ample bonds, and so should the bunks that receive the deposits. On the day set for final settlement the col lector should be required to settle, and all unpaid taxes should be charged against the taxpayers for the next year. The collector should not be permitted to cover his mistakes for one year by collecting from the ensuing year. 'The penalties authorized by law should be rigidly and consistently imposed, and possibly should be'increased. In certain counties the commissioners might name the sheriff as tax collector, but when performing this function, he should be held to a strict accountability by the commissioners.—Paul W. Wager. THE PUBLIC LIBRARY After the church and the school, the free public library is the most ef fective influence for good in America. —Theodore Roosevelt. The better part of every man’s education is that which he gives himself, and it is for this that a good library should furnish the opportun ity and the means.—James Russell Lowell. The public library is America’s continuation school. It is the most democratic of American educational institutions.-Willia-m Allen White. I would then be one a parity with Massa-; our excessive ^rural ratios. The rural : chusetts, and only a little better than ] population generally has not been pro- all the New England states combined. ^ vided with reading facilities as has the The United States average is nearly ' urban population. Only six percent of two-thirds of .a volume in all public the urban population of the United libraries per inhabitant. The average States are without public library ser- fur North Carolina is less than one- : vice, while eighty-three percent of the tenth the average for all the states. In , rural population are without such ser- other words, if our public library facili- vice. Nearly one half of the counties ; ties were multiplied ten times over we of North Carolina are. without public ; would be up to the average for all the ' library facilities of any sort, and only .states. twelve counties in the state have con- i Two Postage Stamps by which in i mi ..... ' return for public fund appropriations The expendtiare on public libraries m ; t^e city library service is extended to North Carolina is four cents per in-: t^e country people. Durham and Guil- habltant the price of two postage; counties each appropriates four stamps! Thmk of it. Iwo postage l respective stamps per inhabitant to susport the , ^ity library. The other ten counties most democratic of all public service | ,,3,g, amounts, institutions. And only two states, i Arkansas and Mississippi spend ,ess, i The use made by rural folk of the their average being one postage stamp, ‘‘‘>'^""5' fa?‘l>ues they have, the grow- ihe arerage expenditure for all the ing interest in books and library service on the part of rural leaders and organi zations, the rising stand'ird of rural living, the advance in rural education, show that the time is ripe for rural much better. The average book pi-Q, ! bbrary extension, an enlightened uiti-^ vided seems to be read upon an average • “Inequality of library However in the j provided, North use made Carolina shows up RELIGION ON IhE CAMPUS Professor Terry graced the develop meat of the public school system in [ states, little as it is, is nearly nine America from its beginning, attempt-. t^nies the average for North Carolina, ing to show the importance attached to I ^^nwever in the use made of books those subjects which deal with * the I development of an enlightened uiti-^ yj^ed seems to be read upon an average ' “Inequality of library opportunity i of about eight times during the year. ' between city and country is too un- The motive back of the first public ' The circulation averages nearly a half j democratic Lo continue. ” schools was a religious one, and had as ! volume per inhabitant in the state.' California has done more than any its chief characterislic the study of the we rank last in volumes in : other state to equalize the reading T, , , ^ , „„ . public libraries per inhabitant, tight i 0PPO''tunities of city and country folk. Bible and all things spiritual. Ihose m , vo,n,Ls : Of her fifty-eight counties forty-five charge of the movement were interested i)orrowed per inhabitant. Which ap- have county-wide library service, in educating the students in a Heavenly : pears to be proof that North Carolin- Her county libraries are tax supported citizenship, anu were inclined to forget '■ will read if reading matter is made ; ^ fleet of library trucks take the books to the very door of the farm houses. Hers is the only solution to the problem of providing library service to rural people, and North Carolina is predominantly a rural state. ^ tlie'iieed Of a sound education in teui- j ^'’^^bable. porai matters. , | Rural FolK LacK Service About i»»0 a chBpge m the educa- ' The low rank of North Carolina in tional system was brought about, and i public libraries is largely the result of a course in History and Civil Govern-1 ■" ■ - ■ - ■ ■ meiu introduced, with the study of' PUBLIC LIBRARIES IN THE UNITED STATES history predominating. The new curric- ; In the following table, based on Library Extension, American Library Asso- ulum was put into effect by a group of : ciation, just off the press, the states are ranked according to volumes in public hiatorians, and it was ouiy natural that (libraries per inhabitant, the last column in the table. The parallel columns give their subject should fiil up the major ‘"® number of public libraries in each state, income or expenditure per in- .1 .... 1 • . , ipj^g table does It is claimed, according to the Liter ary Digest, that a hundred years ug.> there was only one Christian Communi cant among the students in Princeton college. The cause of religion'is mak- | ing great advance in the colleges of America, according to Dr. William Chalmers Covert, general secretary of the Presbyterian Board of Education. The marvelous expansion in church equipment at the University of North Carolina, and the employment of a dean to head up a school of religion is typical of what is going on in colleges and uni versities elsewhere. The churches at ,,, , iT-.i . • . , ■ Lyuiae. i.11 a wui.u, an aLtwiuyt i Chapel Hill represent an investment ot i ^ , , , ■ y , J . 1, I to understand community reiatio around eight hundred thousand dollars. ,,,, , , . . 1 . , ihe book information should be ihere are very tew small towns in the i . „ TT '.u f -X . I . -.1 /-.L , niented, says Prot. ferry, by United totuUs that compare with Chapel I , , ... , ,j- I contacts with the agencies and insti- Hiii in church buildings. . ^ ^ . I tutions of government. Visit tne •'At leai-t $4000,U00 in buildings and ; habitant, and the annual circulation of volumes per inhabitant, hht include school, college or private institutional libraries, were emphasized, ano the lequisites | Massachusetts leads with 2.22 volumes in public libraries per inhabitant, for citizenship were touched but lightly. ] She ranks second in circulation per inhabitant, first in number of public libra- TiiC old program has been vastly im-' nnd ranks second in expenditure per inhabitant, piovvd. (Joursea dealing wilh tne most | , North-Carolina shares last place with Arkansas, both states averaging .06 i volumes in public libraries per inhabitant. In per inhabitant expenditure on pro ems oi i le state an j libraries North Carolina ranks forty-sixth, the amount being four cents, nation are now offered. Courses m j or two postage stamps, civics are now more than an anaiomi- j u. S. average is .62 volumes in public libraries per inhabitant. The average cal analysis of goveriiineni. ihe tin^'| expenditure is 33 cents per inhabitant, and the average circulation is 2.13 vol- phasis is placed more on the practical ^ umes per inhabitant. problems of government and suciety. i Department of Rural Social-Economics, University of North Carolina. Such vital problems as immigration, ! public health, re- j labor and industry, creation, transportation marketing, now have a place in The cost of collecting taxes in North Ox ^ . last SIX or seven years to aid in advanc ing the spiritual welfare of the students at the Uiiiveisity of Illinois, and new developments are under way. At the University of Chicago the new $J,- 709,000 chapel now being erected is des tined to exert a notable influence for good upon thousands of students, ll is v?orthy of remark that fifteen years ago only 8 percent of Methodist minis- ers came from non-denominational in stitutions. Now the number is 44 per cent. “As a matter of fact, the cause of religion has made greater progress in college life in this country since the World War than in any other similar period in American history. At great colleges and universities ali over the land parish houses have been built under church auspices alongside beaiui- ful houses of worship, and the com bined social and spiritual service thus furnished under trained leadership has attracted scores of thousands of stu dents. ‘ ‘Religious life in the colleges never has been at a higher level than it is now, nor has it been marked previously by such tolerance and good-will as prevails at present.—Chicago News, reprinted in The Literary Digest. of the county ccminissicners; at session of the police court; talk t policemen, the postmen, and oiht employees. Make civics real. Training for citizenship cal more than information about g ment, however. The greatest U is experience. Learn the lessc citizenship by being a. citizen in the school community. Organize the school along the lines of a community organi zation and permit the students to partic- ijiate in its government. That is the best way to learn the habits of coopera tion and self-government. EDUCATE FOR CITIZENSHIP Educating for Citizenship was the topic discussed at the last meeting of the North Carolina Club. Professor P. W. Terry presented the paper, and a dis cussion followed his talk in which many of those present joined, PUBLIC LIBKARiES Massachusetts ranks first in the United Stales in public libraries. For every inhabitant she has two and one-fourth books in her four hundred and twenty public libraries. The New England states all enjoy high rank in public libraries, the only other state keeping company with the New England group being California. Massachusetts and Vermont together have almost as many public libraries as all the Southern states combined. North Carolina and Arkansas share last rank in volumes in public libraries per inhabitant. We average six-one hundredths of a volume in public li braries for each inhabitant in the state In other words, for every sixteen people in the state we have one book in a public library. Not quite a book to every three families. If books in public libraries in North Carolina were multiplied thirty-seven times over, we Number of Income or Circulation Rank States libraries expenditure per inhab. per per inhab. inhab. 1 Massachusetts .... ...420 ...-$ .85 4 81 2.22 2 Vermont ...241 42 3.46 2.20 3 New Hampshire... ....252 58 3.92 2.10 4 California ....272 .... 1.08 ... 7 33 1 «0 6 Connecticut ...190 48 .^..3.93 1.48 i 5 Rhode Island .. 67 ,69 . ..3.46 1.48 ' ■ 7 Maine ...221 20 ....2.33 1.46 i 8 New Jersey ..*264 ... .39* ...1.96* 98* : 9 Indiana ...227 ... .60 ....3.70 87 ' 10 Wyoming ... 20 73 ....2.69 86 : 11 New York ...614 50 ....3.04 '.82 j 12 Oregon ... 62 .. .66 ..,.4.23 81 i 13 Ohio ..208 .64 ....3.69 76 : 14 Michigan ..186 .. .60 ....2.66 69 1 14 Wisconsin ...216 ... .34 ...3.08 69 116 Iowa ..232 ... .31 ....2.62 67 1 17 Utah ... 49 ... .38 ,...3.09 63 18 Washington -.137 ... .42 ....3.63 66 i 19 Colorado .. 68 ... .29 ....2.58 64 19 Minnesota ...150 ... .60 ..,.2.63 64 21 Delaware ... 11 ... .22 ....1.96 59 22 Illinois -.302 ... .38 ....2 91 57 23 Nebraska . 216 ... .23 ,...1.98 56 24 Montana . 52 ... .25 ....1.93 66 26 Missouri .. 61 ■ ... ... ;26 ....1.63 47 26 Florida .. 82 ... .18* ... 60* 44*' 27 Idaho ... 34 ... .16 ...1.51 42 28 Maryland .. 35 . . .21.' 86 36 29 South Dakota rr. .. 63 ... .18 1 61 30 Arizona .. 11 ... .13 ,...1.10 33 31 Kansas ..167 ... .16 ...1 36 32 31 Pennsylvania ,.216 ... .20* ...1.19* 32* 33 Nevada .. 8 ... .32 1 03« 34 North Dakota . 67 ... .12 ... .77 23 36 Kentucky .. 67 ... .09 . . .74 22 36 Tennessee .. 30 ... .10 ... .64 21 87 Oklahoma .. 86 .13 ... .86 18 38 New Mexico .. 22 .. .06 ... .40 16 89 South Carolina .. 46 .05 ... .28 16 40 lyouisiana .. 17 ... .06 3« 41 Texas . 41 . .06 ... .49 13 42 Alabama .. 35 .. .06 ... .37 11 42 Georgia ,116 .. .07 ... .50 11 42 Virginia . 41 .07 ... .36 U 45 West Virginia ,. 18 ... .05 ... .28 09 46 Mississippi . 29 .02 ... .26 08 47^ North Carolina 75 ,. .04 .45 06 47 Arkansas 21 .. .02 .. .18 06 ♦Data incomplete.
The University of North Carolina News Letter (Chapel Hill, N.C.)
Standardized title groups preceding, succeeding, and alternate titles together.
Nov. 3, 1926, edition 1
1
Click "Submit" to request a review of this page. NCDHC staff will check .
0 / 75