As a law, Dr. On was opposed to the Income Tax. He said no law is perfect and there are many weaknesses in this new law, For instance, the law does not allow exemption from income fax to married men, He the efforts of Dr. H, W. Miller, medical superintendent of the Shang: hal Sanitarium, and of Mr. William Malone, air pilot and surgical assistant, are successful, China will soon have its rst fully-equipped "fying hospital" in the shape of a cabin monoplane "which has been remodelled to accommodate a stretcher aid a medical cupply locker.
"The aeroplane 1s at present In the United States, where it hes been pute Ling in good work fying out. from Berdoo Camp, about 110 miles from Los Angeles, to the help of men who fell sick or were involved in ace dents while at work on the Boulder Dam and Parker Reservoir, The aeroplane, a Stinson equipped with a 165 horse-power Wasp engine, has cruising range of 300 miles at 110 miles an hour, Permission hes yet to be secured from the Chinese Government. to bring the aeroplane out to. China and operate it here. In the course of a year, Dr. Miller. visits the various branches of the Sanitarjum Jocated In Mukden, Kalgan, Sianfu, Nanning, Yengchen, Tachien-In, and Manila," and it cannot denied that an' aeroplane would enable him {to complete his tours much less time. The "Aying hospital' would also be available for emergency relict work."
Mr. Malone, who is now in Shang. hal, is a third cousin of the late Will Rogers. He qualified for his. pilot Ueence some four years ago at the Grand Central Alrport, "California, and at the Glendale Sanitorium as 0 medical nurse, He ig also an X-Ray technician, Dr. Miller ts expected to return from Manila to-morrow, when he and Mr, Malone will travel Nanicing 0 present their case to Madame Chiang "Kal-shek, who. attending "the Nurse's Conference Which opens in the capital to-day, also doubts if foreign banks will operate with the Chinese bankers fear that there may Might of capital in order to evade payment of the tax.
The income of a wage-earner in an old fashioned commercial establish: ment and one In a modern busines concern is diferent, although. "the salary may be the same, In a Chine ese shop, for instance, food and lodging are provided for the ployees, white those employed ino foreign-style concern have to provide their own board and. lodging, Dr. On said several foreign-siyle banks are devising measures to protect the interests of small-salaried employees by reducing their wages to. below $80 and giving extra expenses for their transportation, food, ete, 'Those who pursue an independent profession, such as dentists, atchlfects, etc, will pay incomes' tax on their income after a deduction of expenses sch, a5- wages to their employees, betise rental, ete, Dr, ald, 'This provides a Wide loophole to those who Intend' to evade pay: ment and it ix obvious there are handicaps to put the law, us far this item is concerned, into practise, Rate Too High Dr. On also criticized the tale of the tax. Compared to those of other countries; the rates of the new tax ore very'high. It would be wise for the authorities to begin with a low rate and then people would not feel the tax such a burden when first enforced. "Also, the penalty Is oe light, and the provision for pun-Ishment too elastic. In his opinion, the law should. give no leeway Towyers and judges.
'AS a whole, the law is too com= plicated and will cost more than can be collected for the frst few years, Dr. On concluded, so4Sc0 Page 24,
Text read from the printed page and cleaned; old type leaves the occasional error.