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HIS substantial New Hampshire institution, officered and directed by New Hampshire men, operating under the direct supervision of the New Hampshire Insurance Department, subject to the rigid requirements of the New Hampshire insurance law, furnishes a combination of life and accident insurance in one policy which cannot be duplicated by any other company doing business in this state. Why should New Hampshire people look elsewhere?

What we do for one premium and in one policy:

$5,000.00, death from any cause.

$10,000.00, death from any accident.

$15,000.00, death from certain specified accidents.

$50.00 per week for total disability resulting from accident. Every dollar of the policyholder's interest as represented by the reserves calculated by the Insurance Department. on deposit with the State of New Hampshire.

A Splendid Opportunity for Successful Agents

UNITED LIFE AND ACCIDENT INSURANCE COMPANY UNITED LIFE BUILDING, CONCORD, N. H.

Please mention THE GRANITE MONTHLY in Writing Advertisers.

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OR the third time within a few

FOR

years the voters have refused to ratify a Constitutional Amendment enlarging the power of the Legislature to distribute taxes more widely.

The slogans "wide open," "blank check" joined with the popular cry for economy are probably responsible for 40,737 votes in the negative and only 20,006 in the affirmative.

Now that the Amendment is disposed of we are still confronted with the fact that in 1922 tangible property paid a tax of $11,000,000, while an equal amount of intangible property paid only $300,000.

All are agreed that this gross injustice should at once be rectified.

Legislature is the conundrum which the Ways and Means Committee of the House is now trying to solve.

In order to clearly determine the exact extent of these powers the Legislature has asked the Supreme Court whether it can levy a tax on gasoline, or a graduated tax on inheritances as is done in most other states and whether it can tax the income from investments at a higher rate than is levied on the principal of other property. The answer to these questions will determine the measure of relief which this Legislature can accomplish.

The Sheppard-Towner Bill

Only two methods of lightening the THIS bill, which provides for the co

burden on real estate are possible. The first lies through reduced appropriations by the Legislature. Economy should therefore be the watchword of this session. But in that connection it is well to remember that state expenditures represent only 11% of our entire tax burden; the remaining 89% is due to town and county appropriations. The second, and more hopeful, method by which the Legislature can relieve tangible property is by finding new sources of revenue to carry a part of the load which now falls almost exclusively on visible property.

How this can be accomplished under the present limited powers of the

operation of the state with the Federal Bureau in the promotion of the welfare and hygiene of maternity and infancy in New Hampshire, is still before the House. It has the support in New Hampshire as well as in other states of a large number of women. The three women legislators, for instance, are solidly behind it, The principal women's organizations in the state have endorsed it, and recently a statement in its defense appeared in the press signed by such women as Mrs. McDuffee, President of the New Hampshire Federation of Women's Clubs, Mrs. Lesure, President of the New Hampshire League of Woman Voters, Mrs. Abbott, President of the New Hampshire Women's

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