The news in this publi
cation is released for the
press on receipt.
THE UNiVERSiTY OF NORTH CAROLINA
NEWS LETTER
Published Weekly by the
University of North Caro
lina for the University Ex
tension Division.
FEBRUARY 22, 1928
CHAPEL HILL, N. C.
the university of north CAROLINA PRESS
VOL. XIV, No. 15
Krliioriai Baartit E. C. Bransoii. S. H. Hobbs. Jr.. P. W. Wagrer. L. R. Wilson, E. W. Knight, D.'D. Carroll. H. W. Odum.
Entered as second-class matter November 14, 1914. at the Postolfice at Chapel Hill. N. C.. andcr the act of August 24. 1912,
5KC0ME TAXES
This week we are reproducing a
portion of a table prepared by Leroy
Martin, Secretary of the State Equaliza
tion Board, showing the number of
state income taxpayers in each of the
•one hundred counties.
in 1927 only 36,114 persons paid state
income ttixes and of these 30,077 paid
only an average of $8,91 each. The
total receipts from personal income
taxes were $1,626,685, hence the other
6.037 persons paid an average of
§224.79 each.
Mecklenburg leads the counties in
the number of income taxpayers, 5,169;
Guilford is second with 3,764, and
Wake third with 2,925. On the other
hand, there were only five who paid in
Clay, and six each in Camden and
Yancey.
Forsyth citizens paid the largest ag
gregate amount of tax, $240,860, and
Gates citizens the least, $33. The four
counties Forsyth, Buncombe, Meck
lenburg, and Guilford paid 66 percent
of the total.
As a second item we are not showing
the aggregate amount of income taxes
paid in each county, nor the amount
paid per capita; instead we are show
ing the relation of taxes paid to the
number of school children in average
daily attendance. This computation
was also made by Mr. Martin.
Since the income tax is the only
state tax of general application it may
be considered the major source of the
equalizing fund and the most probable
permanent supplement to the property
tax as a source of school revenue. It is
therefore interesting to note to whatex-
tent it is now contributing to school sup
port. The figures in the accompany
ing table show that the contribution
from most counties is almost negligi-
^fe—as low as one cent per child in
ates county, and less than twenty
cents per child in 26 counties. In only
38 counties is it as much as $1.00 per
child. Income taxes paid by citizens
of Forsyth county are equivalent to
$14.09 per child in average daily at
tendance in Forsyth schools. Bun
combe ranks second with $13.99 per
child. Of course, in the case of the
ten urban counties which do not share
in the equalizing fund, no part of the
money paid in income taxes finds its
way back to the schools of those coun
ties.
An Equalizing Agency
The counties which pay the heaviest
property taxes for schools are in the
main those which contribute least
through the income tax. This is as it
should be. Were it not so the equaliz
ing fund would be such only in name.
Personal income taxes yield only about
half enough revenue to meet the needs
of the equalizing fund. But other state
revenues, such as corporation and in
heritance taxes, are also collected
mainly in the urban counties.
The equalizing fund of three and a
quarter millions, collected mainly in
ten counties and distributed in the
•other ninety, helps materially in reduc
ing the inequalities in school taxes.
Many people feel that property is still
bearing too large h share of the school
burden. Probably it is. The income
tax has proved useful as a comple
mentary tax. It has been an equaliz
ing agency in itself. No doubt the
tendency in the future will be to tax in
comes more heavily and property more
lightly, for after all it is out of income
that taxes are paid. Before an income
tax can become a heavy revenue pro
ducer, however, it must reach a much
larger proportion of the people. It
must reach moderate incomes as well
•as the larger ones.-Paul W. Wager.
LEGAL STATUS OF WOMEN
University of North Carolina Exten-
iion Bulletin. Volume VII.. No. 9, un-
ier date of January, 1928, deals with
:he special legal relations of married
yomen in North Carolina as to prop-
irty, contracts, and guardianships. It
B the work of Mary Phlegar Smith, Re-
earcb Assistant in the Institute for
lesearch in Social Science.
Miss Smith has very ably collected,
dassified and edited the sections of the
^nsolidated Statutes of North Caro-
ina and quotations from the most im-
lortant decisions of the Supreme Court
of North Carolina stating ail the rules
of North Carolina law which place mar
ried women in any different position
from that of single women and from
that of married men in their properly,
contract and guardianship relations.
Realizing that Law is a set of ruies of
human action laid down by organized
society, through the legislative or law
making branch or branches of its agen
cy known collectively as “Govern
ment”, and that even the ablest lawyers
cannot state or explain or predict ex
actly the effects of these legal rules un
der a special set of circumstances un
til the State Supreme Court has ap
plied the principles of the State Law
to that particular situation, Miss Smith
has wisely selected the most authori
tative statements available on the spe
cial legal positions of married women
in our Property, Contract and Guard
ianship Law.
A Useful Bulletin
This collection will be very valuable
to women,' to public officers, to lawyers
and to all other citizens interested in
finding out what special rights, powers,
privileges, immunities, disabilities and
duties are placed upon women in North
Carolina by virtue of the fact that they
are married. Professor Wettach of
the University Law School and Profes
sor WoodhousG of the Department of
History and Government, with whose
advice the work has been done, state
that Miss Smith’s selection and ar
rangement of her materials are accu
rate, effective and scholarly.
The University Extension Division,
through its Bureau of Municipal and
County Government Research and In
formation, and with the cooperation of
the Law School and of the Institute
for Research in Social Science, has
gladly undertaken this project, at the
request of the North Carolina League
of Women Voters, and has in the work
ing out of it followed the usual Univer
sity policy of considering the Univer
sity a scientific fact-finding agency.
No attempt is made to State the pos
sible or probable social "effects of the
parts of our North Carolina Law pre
sented in the bulletin, as such explana
tion, if well done, would require much
more space than was available. No
present condition or phase of the Law
is praised or condemned and no change
advocated. Such evaluation and con
sideration would constitute a separate
and subsequent problem to be under
taken, if at all, in the same spirit of
scientific inquiry as the present study.
This number of the Bulletin is for
sale by the Extension Division at 50
cents for single copies, 36 cents each
for orders of 6 to 26, and 26 cents each
for lots of twenty-five.
MAN-MADE BEAUTY
Beauty and utility are being pleas
ingly entwined in the University.
(Jhapei Hill has always been
known for its superbly beautiful
natural setting. University build
ings have frequently been attacked
for their monstrous architectural
design. To t-hose critics of Chapel
Hillian man made beauty, I say
take a look at the Kenan Memorial
stadium where nature and man con
spired to effect a spot beautiful,—
where both aesthetes and athletes
revel. Stand off a bit to the south
of the South Building and look at
the pleasing symmetry of its huge
columns. Take a peep into the
interior of the Graham Memorial
and see the budding of a charming
campus lobby and reception room.
Walk about the village and view the
churches. Notice the new attrac
tiveness of the residences. Listen
to the plans for the new library
building. Surely the beautiful has
made its entrance into Chapel Hill.
Man is measuring up to the high
levels of nature.—J. M. S. in Alumni
Review. University of North Caro-
lina-
j and nearly five times the number re-
j ceived ten years ago. There has been
{a steadily increasing ratio of white
j over colored offenders. The figures
j for 1912 and each fifth year since are
; as follows:
I .White Colored Total
j 1917 77 S9 166
; 1922 209 188 397
; 1927 473 305 778
' The average age of prisoners re-
I ceived in 1927 was 26.95 years. When
i it is taken into consideration that few
! are sentenced to state prison on a first
I offense it is apparent that crimes are
I being committed to a large extent by
[ youths and young men. This suggests
j the importance of tactful and scientific
[treatment of juvenile delinquents. A
'little guidance given to an unadjusted
boy may set him on the road to pro
ductive and honorable citizenship;
neglect may result in a criminal career.
enough advertising to make it a going
proposition. The articles deal mostly
with municipal government.
The new publication, says the editor,
in this first issue, “is to be devoted
primarily to the many and varied
phases of city and town government
and administration in North Carolina.
He adds that when occasion demands
national government and administra
tion also will be discussed. To a great
extent it will follow the policy of the
National Municipal Review which has
made quite a name for itself.”
office 2,000, Veterans’ Bureau 24,000,
I War Finance Corporation S6, National
i Advisory Committee for Aeronautics
[169, Federal Reserve Board 204, Beard
j of Tax Appeals 137, and Board of
I Mediation 37.~Oxford Public Ledger.
FEDERAL EMPLOYES
The federal pay roll seems to have
something like 900,000 jobs. President
Coolidge has pointed out that there were
some 39,000 vacancies last year with
about 250,000 applicants ambitious to
fill them.
Omitting commissioned and enlisted
personnel of the army and navy, which
runs well over 200,000 men, the many
thousands employed by the legislative
and judicial branches, about 67,600
miscellaneous postal employes and a
few more, the federal executive service
has some 660,000 employes, according
to the Civil Service Commission.
About 60,000 are in Washington and
the other 600,000 elsewhere. These are
what are known as government workers.
They include about 80,000 women and
480,000 men.
Among them are nearly 310,000
employes of the Postoffice Department,
whose total roster runs to about 370,-
000. The list shows other civil service
employes apportioned as follows;
White House 46, State Department
4,000, Treasury 62,000, War Depart
ment 42,000, Department of Justice
3,700, Navy 43,000, Interior Department
16,000, Agriculture Department 22,000,
Commerce Department 16,000, Labor
Department 4,000, Smithsonian Institu
tion 600, Interstate Commerce Com
mission 1,900, Civil Service Commission
467, Bureau of Efficiency 71, Federal
Trade Commission 300, Shipping Board
16,000, alien property office 200, Tariff
Commission 200, Panama Canal 10,000,
public buildings and parks of the na
tional capital 2,264, general accounting
j POULTRY PLANT
; The announcement that a poultry
j feeding and packing plant will be es-
; tablished at Salisbury is news tljat will
I interest farmers and poultry raisers
1 throughout Piedmont Carolina. An ex-
’ perienced poultry packer has decided to
I move his plant from Bristol, Va., to
I Salisbury, according to information
j coming from the latter place. The
plant will be the largest in the Caroli-
nas, having a capacity of 36,000 poul
try, and can be easily expanded as ne
cessity suggests. The proprietor will
feed the young poultry he buys for a
short period and then dress it and ship
it to the northern markets. He will
also handle chickens older than the
broiling and frying size.
The successful development and op
eration of this plant will mean much to
this section of the state, and to the
whole state, for that matter. Poultry
can be raised successfully in practically
every section of the state.
Poultry raising, when properly con
ducted, is a profitable business. For
the farmer it supplies a ready and de
pendable source of money as a sideline.
For the city resident, even on a small
lot, it affords an excellent opportunity
for extra cash in addition to bis wages
or salary. With eggs selling at 60
cents a dozen it will not take many
good laying hens to run up a fairly
good bank account. Five cents picked
up every time a hen cackles is not to
be sneezed at, even by the most fas
tidious.—Gastonia Daily Gazette.
HAYWOOD IS FIRST
The new county hospital of Haywood
county has just been formally dedicat
ed with addresses delivered by emi
nent doctors and health officers. It is
an event of significance, for it is the
first general hospital to be erected by
the vote of the people of a whole coun
ty. It marks a forward movement and
foreshadows the day when every coun
ty will feel the compulsion to provide a
public hospital for those who stand in
need of its care and healing.
Too long have North Carolina people
neglected this prime obligation to those
who lack large means. A county hos
pital is as essential a part of modern
life as high schools and good roads.
Haywood points the way.—News and
Observer.
STATE PRISONERS
There were 778 prisoners received at
the North Carolina state prison' during
the year 1927. This was almost double
the number received five years ago
A NEW PUBLICATION
“North Carolina Municipal Review”
is the title of a new publication which
has just been issued from its offices
here. It is to be the official publica
tion of the North Carolina Municipal
Association and is edited by the sec
retary-treasurer of the association,
Edward J. Woodhouse. The editor
happens to be a member of the faculty
of the university, but the Review is
not a publication of the university.
The first issue of the Review, which
is to be published monthly, makes a
highly creditable showing. It com
prises 36 pages and there appears to be
A NEGHO MILLiONAlPE
North Carolina has over one hundred
millionaires according to current re
ports and, according to The Winston-
I Salem Journal, one of these is a negro.
His name is Charles Jones.
According to The Journal this colored
man is now building a three-story
apartment house thure at a cost of one
hundred and fifty thousand dollars. His
holdings of real estate and other prop
erty put him in the millionaire class,
, the Winston-Salem paper states.
, It is of interest to note that Jones
came to Winston-vSalem 30 years ago.
He said, in an interview, that his first
money made there was sixteen dollars
and that he used it to make the first
payment on a small store building.
' There may be a moral or two in the
' career of this man or a lesson or two,
, as one sees fit to take it. —Monroe En-
! quirer.
NOETH CASOLiNA INCOME TAXPAYEES, 1927
Counties EanKed According to Taxes Paid per School Child
The following table shows the number of people in each county who paid
state income taxes in 1927. The second column shows the amount of taxes
paid per each school child in average daily attendance, and the counties are
ranked on this basis. The table is based on information supplied by Leroy
Martin, Secretary of the State Equalizing Board.
The total number of income taxpayers in the state was 36,114 and the total
amount of taxes collected $1,626,086. The average tax paid by 30,077 of the
taxpayers was $8,91.
Mecklenburg has the largest number of taxpayers, 6,169, and Guilford is
second with .3,764. Clay has only five, and Camden and Yancey only six each.
When ranked on the basis of income taxes paid per child in average daily
attendance at school Forsyth leads with a payment of $14.09 and Buncombe is
second with $13.99. On the other hand. Gates pays only $.01 per child and Ashe
and Bertie only $.02 each. Twenty-six counties pay less than $.20 per child.
Department of Rural Social-Economics, University of North Carolina '
State
Income
State
Income
income
tax per
income
tax per
Rank County
tax
school
Rank County
tax
school
payers
child
pavers
child
1 Forsyth
...,2,694...
$14.09
61 Person
.... 83
$ BQ
2 Buncombe
....2,869...
13.99
52 Robeson
266.
68
3 Currituck
.... 13..
12.37
63 Warren
.... 118.
61
4 Mecklenburg .
....6,159..
11.62
64 Randolph
.... 139
38
6 Guilford
....3,764...
9.82
64 Swain
41.
38
6 New Hanover
....1,932...
8.29
66 Union
.... 216.
37
7 Durham
....1,621..
6.73
67 Graham
18.
36
8 Wake
....2.926...
4.16
68 Duplin
82.
34
9 Henderson
.... 321..
3.92
68 Mitchell
27.
34
10 Cabarrus
.... 368..
3.46
60 Cherokee
.... 49.
33
11 Wilson
.... 627...
3.00
61 Johnston
.... 166.
31
12 Polk
.... 66...
2.76
62 Wilkes
.... 109.
29
13 Rockingham...
.... 439..
2.68
63 Anson..'
.... 104.
28
14 Gaston
.... 803...
2.65
64 Pender
.... 22.
27
16 Surry
.... 262..
2.60
64 Martin
.... 61.
27
16 Moore
.... 267...
2.34
64 Perquimans....
.... 66.
27
17 Iredell
. .. 460..
2.18
67 Columbus
.... 115,
26
18 Hyde
8...
2.09
68 Yancey
6.
24
19 Pasquotank....
.... 303...
2.07
68 Jackson
63.
24
20 Alamance
.... 381...
2.06
70 Harnett
122.
23
21 Burke
.... 130...
2.04
71 Avery
20.
22
22 Vance
.... 264...
1.96
71 Macon
.... 26.
22
23 Orange
.... 367...
1.89
73 Davie
37.
21
24 Nash
.... 682...
1.71
74 Montgomery..
66.
20
26 Watauga
.... 12...
1.69
76 Bladen
.... 26.
18
26 Lenoir
.... 177...
1.68
75 Chatham
.... 62.
18
27 Wayne
.... 486...
.... 1.56
77 Hertford
.... 60.
17
28 Cumberland ...
.... 446 ..
1.60
78 Franklin
76.
16
29 Rowan
... 868...
..... 1.49
79 Madison
.... 38.
16
30 Transylvania ..
.... 70...
1.43
79 Northampton.
.... 66.
16
31 Catawba
... 360...
1.37
81 Brunswick
34.
12
32 Craven
... 832...
1.31
81 Washington ..
38.
12
33 Davidson
.... 366...
1.28
83 Alexander
21.
11
34 Rutherford
... 211...
1.16
83 Hoke
.... 31.
11
35 McDowell
... 129...
1.12
86 Sampson
.... 71.
10
36 Carteret^
.... 120...
1.11
86 Dare
7.
09
37 Edgecombe
... 440...
1.10
87 Stokes
32
08
38 Pitt
.... 410...
1.05
88 Yadkin
.... 23.
07
39 Richmond
.... 403...
99
88 Greene
.... 16.
07
40 Haywood
... 190...
90
90 Alleghany
8.
.06
41 Chowan
... 119...
83
90 Pamlico
.... 12.
06
42 Stanly
.... 213...
78
92 Camden
6.
06
43 Halifax
.... 347...
77
92 Caswell
.... 10.
05
43 Granville
... 174...
77
92 Clay
6..
06
46 Caldwell
.... 179...
76
92 Onslow
.... 24..
06
46 Beaufort
... 218...
70
96 Tyrrell
7..
04
47 Lincoln
... 91...
68
97 Jones
.... 10..
03
48 Cleveland
... 214...
66
98 Ashe -
9..
02
48 Lee
... 187...
66
98 Bertie
.... 66..
.02
BO Scotland
... 110...
63
100 Gates
8
ni