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The Green Bag

Very probably this is an illogical posi tion. If income taxation is a necessary part of a general scheme of direct taxa tion, and if we are going to let the federal Government into the field of direct taxa tion, we ought not to hesitate at two income taxes. But I very much fear we will, and that a promising development in scientific taxation will thereby be much retarded."1

245 girls. Under the head of ages, it is stated that 374 were 10 years and under, 377 from 11 to 13 inclusive, 33 were 14 and 15, 164 were 16 and 162 were 17.

Juvenile 'Delinquency In the annual report of the Denver juvenile court, Judge Ben Lindsey laid special emphasis upon the decrease of delinquency in the thirteen years that the juvenile court has been in operation. Dependency cases, however, have in creased 400 per cent. Judge Lindsey attributes this to the difficulty of ade quately reaching and punishing men who desert their wives and families. In 1901, the year the court was established, 560 delinquency cases were taken care of. In 1912 there were 419 delinquency cases.

Hon. Le Baron Bradford Colt, United States Circuit Judge, was elected United States Senator from Rhode Island Jan. 21, succeeding George Peabody Wetmore. Judge Colt had been on the bench of the Circuit Court for nearly twentynine years. He holds degrees of LL.D. from both Yale and Columbia.

Statistics contained in the biennial report of the Juvenile Court of Multno mah County, which contains the city of Portland, Oregon, indicate that better results are obtained among children by warnings than by actually bringing them to trial. The total number of cases not brought before Judge Gatens, but handled by the probation officers direct, was 1518, and, "in nearly all of these cases no further action was required." Of 1410 cases brought before the Judge, 245 came back on second and subsequent charges. Of the number arraigned be fore Judge Gatens, 958 were boys and 442 were girls. They are classified as delinquents and dependents, there being 967 of the former, 767 boys and 200 girls, and 443 of the latter, 198 boys and 'Boston Transcript. Feb. 8, 1913.

Personal Chief Justice Shields of Tennessee has been elected United States Senator.

Chief Justice Edward Church Dubois sent his resignation from the Supreme Court of Rhode Island to the Governor on Jan. 13. Chief Justice Dubois, who was born in London, England, in 1848, was Attorney-General of Rhode Island from 1894 to 1897, and was elected to the Supreme Court in 1899. President Taft has accepted the Kent Professorship of Law at Yale, and will reside in New Haven after March 4. The chair has not beeen filled since the date of Edward J. Phelps in 1900. Mr. Taft expects to give a special course of lectures upon his arrival at Yale. As the annual income from the Kent Foun dation is only about $300, the corpora tion will add enough to assure an income of $5,000. Clarke Howard Johnson, Associate Justice of the Supreme Court, w:as un animously elected Chief Justice of Rhode Island by the General Assembly Jan. 23, to fill the vacancy caused by the retire ment of Chief Justice Edward C. Du