101 11U Beach Post-Times, Sunday, November 26, 1978 Who's Paying Bulk of State's Corporate Taxes? TALLAHASSEE, Fla. (AP) It's been more than eight years now since an obscure state senator from Pensacola stumped the state, campaigning to become with a plan to tax the incomes of corporations governors business in Florida. Audiences gasped with astonishment when Reubin Askew pointed out that under Florida's old capital stock tax, General Motors paid only $1,500 annually in Florida taxes. A pack-a-day smoker paid the state $55 in cigarette taxes, Askew told them, but the R.J. Reynolds Tobacco Co.
escaped with a $20 annual tax payment. Imposing a corporate income tax similar to those in effect in 43 other states at the time was the only way to assure that businesses would pay a fair share of the tax burden, Askew argued. The sales pitch helped elect Askew in an upset of incumbent Claude Kirk. Within a year, voters had overturned a 1924 constitutional prohibition against taxation of corporate income, and by December 1971, the legislature met in special session to enact a Florida Income Tax Code, effective Jan. 1, 1972.
Area Deaths Carden, Nellie, 88, of 737 Talladega West Palm Beach. Quattlebaum- Holleman Burse Funeral Home, West Palm Beach. Funeral Tuesday. Curjee, Edward L. 64, of 9837 Daphne Palm Beach Gardens.
Hamm and Price Funeral Home. Services Monday in Anniston, Ala. Deel, Everett, 77, of 4926 Dell Lake Worth. Dorsey Funeral Home, Lake Worth. Funeral service Monday.
Goldzand, Meyer, 80, of Somerset I-169 Century Village, West Palm Beach. Levitt Memorial Chapel, West Palm Beach. Funeral in Brooklyn. Jacobson, Nicholas (Nick) 23, of 130 NE 4th Boynton Beach. Scobee-Combs Funeral Home, Boynton Beach.
Funeral Monday. Phagin, James, 74, of 6026 S. Conu gress Lantana. Dorsey Funeral Home, Lake Worth. Rose, Valerie (Dolly) 58, of 154 W.
16th Riviera Beach. Howard Funeral Home, North Palm Beach. Mass Tuesday at 10 a.m. Stump, Leo 85, of 345 Park Lake Park. Hamm Price Funeral Home.
Services 11 a.m. Monday, St. Francis of Assissi Catholic Church. Weidman, Mary 79, of 211 Walker Hollyhill, formerly of West Palm Beach. QuattlebaumHolleman-Burse Funeral Home, West Palm Beach.
Funeral Tuesday. FUNERAL NOTICES CLASSIFIED CLASSIFIED LEO A. STUMP Mr. Stump, 85, of 345 Park Lake Park passed away Thursday. He is survived by his wife, Elizabeth and one daughter, Mrs.
Betty Chayka of Weedsport, New York. A mass of the resurrection will be held 11 am Monday at St. Francis of Assisi Catholic Church, Riviera Beach. Friends may call from 2-4 pm today (Sunday) at the HAMM PRICE FUNERAL HOME, 553 Northlake North Palm Beach. NELLIE CARDEN Mrs.
Carden, 88 years old, of 737 Talladega Street, West Palm Beach, died Saturday, November 25, 1978. Mrs. Carden had been a resident of West Palm Beach since 1924 and she was a member of the West Side Baptist Church of West Palm Beach. She is survived by two daughters: Peggy Irons and Geneva Hayes; two sons: Woodrow W. Carden ad Willie E.
Carden, all of West Palm Beach, a sister: Chassie Skinner of Vero Beach, twelve grandchildren and twelve great-grandchildren. Funeral Services will be held at 2:00 P.M. on Tuesday, November 28th, at the West Side Baptist Church, 2015 Parker Avenue, West Palm Beach, with the Rev. Luzene Lamerson, Pastor, officiating. Friends may call at Quattlebaum- Holleman- Burse Funeral Home, 1201 South Olive Avenue, West Palm Beach from 7 until 9:00 P.M.
on Monday. EDWARD L. CURLEE, SR. Mr. Curlee, 64, of 2115 Spring Lake Drive, Atlanta, Georgia and 9837 Daphne Palm Beach Gardens passed away Friday, November 24th.
He is survived by one son, Edward L. of Atlanta, Georgia; two daughters, Mrs. Shirley VanWanderham, PBG, Mrs. William H. Green of Orlando; one brother, Hoyt of Orlando and one sister, Mrs.
Raleigh Johnson of Anniston, Alabama; five grandchildren. Funeral services will be handled "lady the Gray Brown Service Mortuary, Wilmer Anniston, Alabama. HAMM PRICE FUNERAL HOME, 553 Northlake North Palm Beach in charge of local arrangements. LEON A. MILLER Age 68, of 458 French Royale Circle, Atlantis passed away Friday in a local hospital.
Mr. Miller graduated from Albion College, Albion, Michigan. Joined General Foods Corp, Post Cereal Division, Battle Creek Michigan in 1932. He progressed in various executive positions in Battle Creek before becoming President and General Manager of General Foods Ltd. in Canada in 1953.
He became Vice President of Personnel Organization of General Foods in 1962. He retired from General Foods in 1968 and became a resident of Atlantis in 1971. He was Honorary Trustee of Allicon College and Director of Todhunter International Incorporated. He is survived by his wife; Virginia, one son; Jerry Miller, of Kalamazoo, Michigan and two grandchildren. Friends will be received by the family from 7-9PM Sunday at the DORSEY FUNERAL HOME, 3525 So Congress Avenue, Lake Worth.
Further services and interment will be held en from the Farley Funeral Home, in Battle Creek, Michigan. GWENDOLYN SMITH ASHLEY Age 39 of 63 Arden St, Somerset, formerly of WPB. Passed away Wed. Nov 22, 1978. She was the daughter of the late Mr.
George Smith. She is survived by her husband, James Ashley a daughter; Venessa Ashley, son, James Ashley, of Somerset, mother: Mrs. Johnnie Mae Smith of Asbury Park, NJ. one brother, eight sisters, including Georgia S. Gilbert of several Aunts, Uncles, nieces, nephews and other relatives.
A wake will be held Nov. 27., 7PM at First Baptist Church of Lincoln, 771 Somerset St, Somerset, NJ. Funeral services will be 11AM Tuesday, Nov 28. Condolences may be sent The Smith Family 1016 First Ave, Asbury Park, N.J. 07712.
ROBERT ELWOOD ALBERTSON Mr. Albertson, 56 years old, of 2850 Meadow Road, West Palm Beach, died Friday, November 24, 1978 at his home, after an extended illness. Mr. Albertson had been a resident of West Palm Beach for the past fifty-six years, coming here from Vancouver, Washington. He was the owner and operator of Albertson Machine and Welding Shop in West Palm Beach and was a Veteran of World War II.
He is survived by his wife: Mrs. Bette J. Albertson and a son: Robert E. Albertson, both of West Palm Beach, a daughter: Mrs. Catherine Kimberly of Lake Worth; his mother: Mrs.
Maud Albertson of West Palm Beach, a brother: Rickloff L. Albertson of East Orange, N.J. and a grandson: Michael D. Albertson of Princeton, Ill. Funeral Services will be held at 4:00 P.M.
on Monday, November 27th, at Quattlebaum- Holleman- Burse Funeral Home, 1201 South Olive Avenue, West Palm Beach, with the Rev. Harold S. Faust of the First Presbyterian Church of West Palm Beach, officiating. Friends may call at the funeral home from 2:00 P.M. until service time on Monday.
In lieu of flowers, those who wish may make contributions to the Palm Beach Chapter of the American Cancer Society or to the charity of their choice. JOSEPH ANDREW LE BLANC Age 62. of St. Albans, Vermont and 13 Bridgette Lake Worth died Thursday, November 23rd in Miami, Florida. Survivors include wife, Norma; son, DenSt.
Albans, Vermont; daughters, Mrs. Dianne A. St. Dennis, Veronica LeBlanc, both of St. Albans, Vermont, Mrs.
Jeann Lussier, Highgates Center, Vermont; brothers, Ernest of Burlington, Vermont, Arthur of Swanton, Vermont; sisters, Mrs. Geaneva Burdick, Burlington Vermont, Mrs. Anna Boudreau, Swanton, Vermont and Mrs. Yvonne Trahan, Canada two grandchildren. Memorial mass will be said 10 am Monday, November 27th at the Holy Spirit Catholic Church, Lantana.
DORSEY FUNERAL HOME, 3525 S. Congress Lake Worth in charge of ar- rangements. ROSE J. MEDBURY But nearly seven years after the first taxes from corporations became due, state officials still can't say with 1 certainty which industries are paying the bulk of the 5 percent Florida corporate income tax. The tax added more than $256 million to the state's coffers during the fiscal year ended June 30.
In fact, all that current information available from the Department of Revenue shows is that during the year, only 8 percent of all corporations operating in Florida actually paid a corporate income tax. Larry Voorhees, a statistician with the revenue department, said of the 275,000 corporations that filed with the secretary of state's office during 1977-78 only 193,900 were subject to the income tax. The other 81,100 were nonprofit corporations, partnerships or associations exempt from the taxation. But Voorhees said of those 193,900 firms 84,000 failed to file forms with the Department of Revenue, meaning they might not have earned the $5,000 necessary before they are subject to tax. Another 88,500 that did file owed tax, Voorhees said.
That leaves 21,400 or less than 8 percent of all Florida corporations that actually paid a tax on their new industries to bypass Florida in favor of neighboring profits during the fiscal year. southeastern states. The identities of those corporations that paid in- It also said a corporate income tax would open the come taxes remain secret under state and federal con- way for a personal income tax in Florida, still prohibitfidentiality laws, according to Tom Swindall, director ed by the state Constitution. of the corporate tax division. He said the department is Shebel conceded that imposing a Florida tax on allowed to publicize how much a particular industry multistate corporations with national pricing policies contributed but now can't make such an analysis be- has had a negligible effect on prices.
cause corporate income tax data in Florida is not yet But he said prices have been adversely effected. computerized. when a multistate corporation sells to a wholesaler "There's no way we can extract that data now," who, in turn, sells to a retailer in Florida. Swindall said. "I don't know how many people it would retailer's corporate income tax is built into take to pull that information from the shelves and make his price," Shebel said.
"Business don't pay taxes. We an analysis." collect taxes by putting our prices up." But Jon Shebel, president of Associated Industries of Florida, suggested the The law intended to protect small "mom-and-pop" from retailers and major such payments are coming corporations by allowing them to make up to $5,000 as large grocery each year in profits before becoming subject to the cor-' wholesalers, and department stores and beer and liquor distributors. porate income tax. Associated Industries, a major business lobby in Tallahassee, was one of the major opponents of a cor- "It's been a very successful tax," Askew said reporate income tax in 1971. The organization claimed the cently.
"It has made the tax system much more flexitax would force businesses to increase prices and cause ble as far as responsiveness to the business cycle." Improper Use of Leaded Gas Spurs Plans for Penalties (c) New York Times DETROIT The federal government is seriously considering imposing a variety of financial and legal penalties on the use of leaded gasoline, as a means of discouraging its use in cars that require the higherpriced unleaded gasoline for proper functioning of pollution control equipment. The Environmental Protection Agency (EPA) has found that leaded fuel is used in about 10 percent of the estimated 32 million cars equipped with pollution control devices called catalytic converters, thus frustrating the government's program to reduce pollution from automobiles. Among the options being weighed by the EPA are adopting regulations that would narrow the price gap between leaded gasoline and unleaded gasoline; requiring automobile -OPEN 848-3588 FTD FLOWERS by LOUISE SEIDE 2509 Broadway, Riv. Bch. manufacturers to install tank filler pipes that would not admit leaded gas hoses at gasoline stations; making it illegal for drivers to put leaded gasoline in a car marked for unleaded gas only, and imposing a tax on leaded regular gasoline, thereby driving its price up to that of unleaded gasoline.
At present, unleaded gasoline costs just over 4 cents a gallon more than leaded regular-grade gasoline in most parts of the country. Another federal agency, the Department of Energy, is preparing a separate proposal, one that would call on Congress to remove government controls on the price of gasoline. A department study found that gasoline prices could rise by as much as 4 cents a gallon if they were decontrolled early next year. These findings were based on a recent study, for the agency, that in- FLOWERS CANDLELIGHT SUNDAY, 8 TO 2 P.M. CONGRESS at FOREST HILL 965-4025 FUNERAL HOME CHAPELS.
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10-month period. "The differential between the two grades of gas has induced a lot of people to use leaded instead of unleaded gas as required," said Benjamin Jackson, an EPA official. "We do know that some people are switching on the basis of performance and that they're getting ripped off. Those who do use unleaded gas, meanwhile, are virtually subsidizing leaded gasoline," he said. Jackson said that government studies have found there is no meaningful benefit in using leaded gasoline in engines designed to burn unleaded fuel, although that is a point of considerable debate.
CEREBRAL PALSY of Florida NEEDS YOU! FOR OUR ANNUAL FUND RAISING DRIVE JANUARY 1979 HELP US HELP THE CHILDREN MY LIFESTYLE WON'T CHANGE AT RETIREMENT THANKS TO THE KEOGH PLAN Putting aside tax-sheltered funds for re- special 3-year certificate accounts paying tirement during your high-income years an annual yield of 8.33%. makes a lot of sense. It means looking forward to a comfortable retirement The Keogh Plan if you're selfwithout any cutting back. employed, don't retire without it. The Keogh Plan allows an annual contri- For complete information, call bution of $7,500 or of wages which- George Geyer, 964-6400, ever is less.
That money really grows, in Ext. 326 First Federal SAVINGS LOAN First Individual Federal of Lake Worth ASSOCIATION LAKE P.O. Box Retirement Account 471 LAKE WORTH MEMBER Lake Worth, Administrative Center Fla. 33460 2601 Tenth Ave. North FSLIC Send IRA 200 Lake Avenue Loan Insurance Corp Keogh Information: 3938 Pinehurst Drive 711 Lucerne Avenue Your Savings Insured to 140.000 000 Name BOYNTON BEACH LANTANA PALM SPRINGS 901 S.
Federal Highway 1300 W. Lantana Road 2950 Tenth Avenue North Address 246 N. Congress Avenue PGA PLAZA WEST PALM BEACH SUNRISE (Broward Co.) 2500 PGA Boulevard 2900 S. Dixie Highway 8324 W. Oakland Park Blvd.
Zip. SI 964-6400 Phone AUTOMATIC TELLERS COOKIE JAR TRANSACTION TELLER WEST PALM BEACH LAKE PARK LAKE WORTH BOYNTON BEACH Military, Tr. At Southern Miller's Blvd. Super-Valu 1220 10th St. 2601 Open Tenth 24 Ave.
Hours No. 901 S. Open 24 Federal Hours Hwy. Open 24 Hours Open 7 a.m. to 9 p.m.
Hearing Tests 1625. Set For SENIOR CITIZENS Free electronic hearing tests will be given at the Beltone Hearing Aid office, 301 Lake Lake Worth, Monday, Tuesday, Wednesday and Thursday from 10:00 A.M. to.4: 00 P.M. Call for appointment to avoid waiting 582-5357. Factory-trained Hearing Aid Specialists (licensed by the state of Florida) will perform the tests.
Anyone who has trouble hearing is welcome to have a test using modern electronic equipmemnt to determine whether a tiny, modern hearing aid may help. Everyone should have a hearing test at least once a year if there is any trouble at all hearing clearly. Even people now wearing an aid 'or' those who have been told nothing could be done re for them should have a hearing test and find out which of the latest method of hearing correction can help them hear better. Age 86 of 11 S. Federal Highway, Lake Worth died Friday evening, November 24th.
Came to Lake Worth from Chicago 36 years ago. Survivors include one sister, Mrs. Clara Sanow from Gaastra, Michigan; two nephews Harry Grening of Lake Worth, Jerome Kucera, Houston, Texas. Funeral services will be held at the E. Smith Son Funeral Home, East Chapel, 1032 N.
Dixie Lake Worth, 1 pm Monday, November 27th, 1978. Friends may call at the funeral home from 7-9 pm Sunday (today). NICHOLAS (NICK) MICHAEL JACOBSON Age 23 of 130 N.E. 4th Boynton Beach passed away November 24th. He was born in Chicago, Illinois and moved to Boynton Beach at the age of 1.
He attended St. Mark's School for 8 years. He attended Lake Worth High School. He worked for West Gate Cabinet and Millwork, West Palm Beach. He was a member of St.
Mark's Catholic Church, Boynton Beach. He is survived by his mother and father, Mr. Mrs. J. Merritt Jacobson; two sisters, Miss Jacqueline Jacobson and Miss Jean Marie Jacobson; maternal grandparents, Mr.
Mrs. Edward V. Altman, all of Boynton Beach and paternal grandmother, Mrs. Catherine Mueller Jacobson of Palm Beach. Funeral mass will be said Monday, November 27th at 9:30 am at St.
Mark's Catholic Church, Boynton Beach. Friends may call at Scobee- Combs Funeral Home, Boynton Beach on Sunday from 2-4 and 7-9 pm. VALERIE (DOLLY) ROSE Gardens, West Palm Beach. MICHAEL F. CESARO Age 58 of 154 W.
16th Riviera Beach passed away November 24, 1978. Her survivors include one daughter, Marilyn Lestingi, Riviera Beach; four sisters, Elaine Thompson, Riviera Beach, Ruth McFadden, Victor, N.Y., Ann Chandler, Lake Worth, Goldie Redling, Lake Park and two grandsons. Mass of the resurrection will be held 10 am Tuesday, November 28th at St. Francis of Assisi Catholic Church, 200 W. 20th Riviera Beach.
Friends may call at the WM. N. HOWARD FUNERAL HOME, 754 US 1, North Palm Beach from 2-4 and 7-9 pm on Monday. A rosary will be recited at 7:30 pm on Monday. Interment will be in Ro; al Palm Memorial Age 54 of 6189 Santa Catalina, West Palm Beach died Friday, November 24th at a local hospital.
Survivors include his wife, Frieda; son, Michael, daughter, Donna Maria, both of West Palm Beach; father, Pasquale Cesaro, Long Island, N.Y.; brother, Peter; sisters, Mrs. Pasqualena Alexander and Mrs. Mary Ann Laino, all of Long Island, N.Y.; granddaughter, Kimberly Cesaro of West Palm Beach. Scripture service will be held 7:30 pm today (Sunday) November 26th at DORSEY FUNERAL HOME, 3525 S. Congress Lake Worth.
Funeral mass will be said 10 am Monday, November 27th at St. Luke's Catholic Church, Lake Worth. Family will receive friends at the funeral home from 2-4 and 7-9 pm today. Interment will be at Pinecrest Cemetery, Lake Worth. EVERETT F.
DEEL Age 77 of 4926 Dell Lake Worth died Thursday, November 23rd at a local nursing home. Survivors include his wife, Grace; daughter, Dorothy Heck, Royal Oak, two sisters, Mrs. Dorothy Nelson and Mrs. Ruth Fugate, both of Springfield, Ohio; four grandchildren and two greatgrandchildren. Funeral services will be held 1 Monday, November 27th at DORSEY FUNERAL HOME, 3525 S.
Congress Lake Worth with the Reverend Henry M. Schmidt, pastor of Lakeside United Methodist Church, officiating. Friends may call at the funeral home from 2-4 pm today (Sunday) November 26th. Interment will be at Palm Beach Memori- al Park, Boynton Beach. BASIL MANLY DUKES 57, died Friday morning in Charleston S.
C. Hospital. Funeral services will be at 11am Saturday in Trinity Episcopal Church, Pinopolis. Burial will be Biggin Cemetery. Survivors include his mother Mrs.
Sara LaBoone Dukes his widow, Mrs. Mary Speer Dukes, a son Christopher Dukes, two daughters, Miss Talley Dukes, and Miss Amy Dukes and a brother, Daniel Boone E. Dukes. Russell Funeral Home, Moncks Corner, S.C. Palm Beach County's Newest, Largest and strictly Jewish Funeral Home EVITT memorial chapels Serving Palm Beach County for 5 years Okeechobee Blvd.
South Olive Avenue Telephone 689-8700 -Im Beach, FI. 33401 PHILIP WEINSTEIN, F.D. You Can't Please Everybody But We Try. Perfect service now subscribe today. Call Circulation 659-1450 for home delivery..
