He drew a will accordingly. When Captain Randall died, he had $7,000 and 21 acres of land outside New York-"a good farm, containing an excellent orchard and market garden." He might have added that it was stocked with geese, busily laying golden eggs. For the land, then a mile outside New York, was later known as the arca about Fourth Avenue, Fifth Avenue, Tenth Street and Waverly Place. No one knows how enormously great that bequest to found a sailors' rest has become; the most conservative of the estimates which have been made place it in the neighborhood of $25,

000,000.

Fifteen years ago, the late Judge Frederick Goff, a noted lawyer of the Middle West and the President of the Cleveland Trust Company, devoted himself to finding a way to help the dead hand by a living mind. He developed a plan which the Directors of the Cleveland Trust Company in 1914 embodied in a resolution establishing the Cleveland Foundation, the first of the community trusts. When Judge Goff died, in March, 1923, it was learned he had drawn his will the day after the action of the Directors, and had named the Foundation as a beneficiary of his own fortune. Since that time resources valued in excess of $100,000,000-to be received in future years -have been pledged to the Cleveland Foundation, and the income of more than a halfmillion is now available. During the same period, upwards of 40 community trusts have been founded, upon the same model, throughout the United States-an impressive indication of the simple practicability and the wide appeal of the plan.

The community trust or foundation makes available at last a plan combining assurance of the effectual utilization of bequests, with adequate flexibility to adapt itself to changes which history demonstrates are sure to occur. It provides a means of meeting the varying conditions of coming years, conceding to each generation a measure of ability to administer wisely its own affairs, rather than attempting what has so often failed-to divine in detail the needs and problems of all the future. It gives a new significance and opportunity to the ownership of wealth. It guarantees to donors of funds a proper custody, proper management and proper distribution of in

in part, to the permanent service of the community. In short, it makes wealth more respected and respectable by insuring its usefulness.

Whether or not it is, as Mr. Carnegie once remarked, a disgrace to die rich, certainly the past decade has witnessed a quickening of the feeling of responsibility on the part of private wealth to serve the commonwealth. Men are realizing increasingly both the individual handicap and the social peril in leaving to children such vast and unearned sums as to remove from them all necessity and desire for effort and achieve

ment.

The idea of establishing large funds or foundations, heretofore, has been associated with men of great wealth and prominence. But "people of limited means," as Judge Goff has said, "share with men of wealth the desire that the world may be better for their having lived. They often feel a deepening sense of regret as the shadows lengthen, that the effort to work their way up-stream and to accumulate has too fully consumed their energies; that the struggle has been too much for self and family and too little for mankind. They would welcome finding a way in which the residuum of their estate, whether it be large or small, might be wisely used in helping to make better men and women. Unable to determine what the needs of the future will be, when funds from their estate might be available for such use, and precluded because of the expense from making use of a privately-owned foundation with its selfperpetuating board of trustees, their purpose can only be accomplished through a corporate trusteeship willing to serve all alike who are desirous of having such use made of their surplus wealth."

But

The first of the community trusts is still less than ten years old. The funds of most of them will be many years in materializing. Their justification, like Rome, will not be builded in a day—or a decade. they have, apparently, brought into being a more serviceable system than has existed: For making easily possible and generally popular the establishment of funds large or small, to be used as a common trust for the benefit of the community;

For safeguarding the investment and income of these benefactions by expert and permanent trustees;

For guaranteeing the effective distribu

tion of these trust funds to meet the needs of each generation, under the direction of an impartial group so selected as to reflect business prudence, civic progressiveness and popular responsibility.

They will serve the dead by assuring to bequests a form of sympathetic trusteeship not otherwise obtainable. They will serve the living by directing the use of accumu

O

PPOSITION in New York to the continuance of tax exemption on new buildings is not surprising to close students of taxation. Under the existing law thousands of buildings have been or are being erected which are partially exempt from taxation for ten years. The owners of these buildings capitalize this exemption. In the real estate columns of the papers we see most prominently featured the words, "Tax Exempt." Buyers will pay more for these exempt houses than for homes in the same neighborhood without this preference.

Now what is the attitude, the natural feeling, of the owner of one of these properties towards the continuing of the tax exemption law? As long as no more tax exempt houses come on the market, his advantage remains. Let the law be renewed from year to year and new houses will be built so rapidly that his advantage disappears. The result is naturally a strong pressure not to renew the exemption.

The present New York law, while tending in the right direction, is not uniform. It gives certain advantages which can be retained only if the law is repealed. A uniform exemption on all buildings, on the other hand, would not bring about such a situation. It would not bestow any special privilege. The Wisconsin Legislature of 1923 passed a law exempting all homesteads to the extent of $500. Even better than this is the Pittsburgh plan, which requires full assessments but lowers the millage on buildings. All buildings benefit equally, and no favored class exists. The rate on buildings is now 12 mills and on land 20.

All Pittsburgh property owners who have improved their holdings are anxious to have

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the law continued. At several Legislatures some of the large estates of the city tried to have it repealed because of the increased taxes on their vacant lands, but these efforts failed because of the opposition from the small home owners of the city. In the recent election of councilmen no candidate favored the repeal of the law. After 1925 the rate on buildings will be lowered to 50 per cent of that on land.

At the last Legislature the Allied Boards of Trade of Allegheny County had a bill introduced applying the plan to school taxes. This bill was reported favorably from committee and would probably have passed, but the attorneys for the school board requested its postponement until the next session. It appears that school districts are classified differently from cities, Pittsburgh being in a second class as a city and in a first class as a school district. This places Pittsburgh with Scranton as far as city laws are concerned and places it with Philadelphia with respect to school legislation. The law which was introduced applied only to Pittsburgh. The attorneys thought this might affect its constitutionality and felt that the plan ought to apply to school districts of the first class. This change will be made in the new bill, and it is believed that sentiment in Philadelphia will support the application of the plan to school taxes in that city.

City planners who desire to develop their community, encourage building, or lower rents by exempting improvements, might well consider the experience of New York and Pittsburgh. For permanent results, a uniform and equal exemption is better. We feel that so far Pittsburgh's graded tax plan has not been improved upon.

D

URING the last year the greatest gain in street lighting in Tacoma, Wash., has been in the installation

of 400-candle-power Mazda lamps on concrete standards, as illustrated in the photograph. This recent installation is on South Yakima Avenue and is an example of the type of standards used all over the city except in the business district.

In this installation the posts are spaced four to the 300-foot block and staggered so as to distribute the light. The lights are about II feet above the sidewalk, which is believed to be the height best suited to Tacoma conditions, because of the ornamental appearance of the standards and the help the height gives to the auto driver during fogs. The diffusion of the light effected by the type of glass used, does not throw all of the light on the pavement, but the light which goes toward the sky aids in the general lighting of the district by reflection. The effect of the reflected light was noticeable on the unlighted streets by its absence during last winter's power shortage, when all street lights. were turned out for most of the night for a few days.

The cost of installing these ornamental standards is borne by the property owners benefited, but the up-keep and operating costs are paid from the city's general funds. The cost of the system is about $20 for each 25

system on a street or throughout a district at one time.

The Concrete Standards The concrete lamp-posts have several unique features. No foundation is required, because the concrete shaft is extended 3 feet below the base and the pole is set in the same manner as a fence post. No cut-out door is required in the base, because the pothead is located in the cast iron cap at the top. The concrete shaft is reinforced with vertical rods and built around a 11⁄2-inch conduit which terminates in a bend just under the surface of the ground. The cast iron cap is fastened onto this conduit at the top with a lock nut. The appearance of the pole is very pleasing, and especially so when painted with gray concrete paint. The concrete shafts are poured in a vertical position with a dense concrete mixture in cast iron forms.

Ordinarily, these lamp standards are spaced four to the 300foot block staggered and are connected with 600-volt parking cable, 15 or 20 on the circuit, depending upon whether 400- or 250-candle-power lamps are used. The standard street series sockets are mounted in the cap, and the whole circuit is connected with the overhead street-lighting system of the city through series transformers, or they are connected with a 2,300-volt primary network through a movable coil series transformer and are turned on and off by an automatic switch actuated by the street lighting system.

foot lot, and as the payments can be extended over five years, the improvement of the property by adding this lighting system is progressing rapidly. The property owners take the initiative and present petitions for the installation of the lighting

The concrete lamp standard has been used by the city for about six years. It first

ton truck, one snow-plow and two horsedrawn wagons comprise the snow-removal equipment of North Adams, Mass., according to the report received.

Reading, Mass.-Blade snow-plows to be attached to 5-ton trucks are furnished by the town for trucks owned by local stores. The town has two Autocars, one Cletrac, one snow-plow and eight horse-drawn wagons for snow removal, according to H. B. Collins, Superintendent, Board of Public Works.

Iron River, Mich.-According to Edward P. Lott, Highway Commissioner, the township owns two Monarch tractors, which are used on the roads during the summer and for snow removal in winter.

Munising, Mich.-Ed. Levy, Commissioner of Public Works, reports that the city rents a 10-ton Holt tractor from the County Road Commission and owns one Levy patent plow. A Peck truck plow attached to a GMC truck is used for snow removal, and the sidewalks are taken care of by snow rollers.

Newberry, Mich.-E. C. Underwood reports that the town of Newberry uses its Monarch tractor under unusual conditions in smashing snow in soft, swampy places. They take 2 x 9-inch hard maples and cut them in 2-foot lengths, letting the pieces project I inch on the inside and 11 inches on the outside of the track, and fasten them with four 3/4-inch bolts and put two 38inch bolts, 9 inches long, through the pieces

sideways. The machine has been used where neither man nor horse could possibly travel and has been particularly successful.

Wakefield, Mich.-Two snow-plows and all of the necessary tools and shovels for snow removal comprise the equipment of this town, according to Frank E. Hook, Commissioner, who reports that one 10-ton tractor is being purchased to supplement the equipment for the coming winter.

Niles, Mich.-Six snow-plows of local make are used to handle the entire snowfall. Report of V. N. Taggett, City Engineer.

Fergus Falls, Minn.-The snow-removal equipment of this town consists of four home-made snow-plows, according to P. M. Bee, Chairman, Street Committee.

Rahway, N. J.-In addition to a snowplow attachment for a truck which is being purchased this winter, the snow removal equipment consists of one large and one small Federal truck and one PierceArrow and one Baker snow-plow. Report of A. S. Blank, City Engineer.

Niagara Falls, N. Y.-Alexander J. Allen, Superintendent of Public Service, reports that the city owns eight White trucks and two GMC trucks, six snow-plows and sixteen Watson dump-wagons, which it uses for snow removal.

Yonkers, N. Y.-James Sullivan, Assistant Deputy Commissioner of Public Works, reports that five White trucks and two Mack trucks, five Holt tractors and twelve Champion snow-plows comprise the snow