The formation of the three boards created much disturbance among judges, lawyers and corporations, but when the murmur began to assume the proportions of a loud-voiced protest, General Dru took the matter in hand. He let it be known that it would be well for them to cease to foment trouble. He pointed out that heretofore the laws had been made for the judges, for the lawyers and for those whose financial or political influence enabled them to obtain special privileges, but that hereafter the whole legal machinery was to be run absolutely in the interest of the people. The decisive and courageous manner in which he handled this situation, brought him the warm and generous approval of the people and they felt that at last their day had come.
The question of taxation was one of the most complex problems with which the Administrator had to deal. As with the legal machinery he formed a board of five to advise with him, and to carry out his very well-defined ideas. Upon this board was a political economist, a banker, who was thought to be the ablest man of his profession, a farmer who was a very successful and practical man, a manufacturer and a Congressman, who for many years had been the consequential member of the Ways and Means Committee. All these men were known for their breadth of view and their interest in public affairs.
Again, Dru went to England, France and Germany for the best men he could get as advisers to the board. He offered such a price for their services that, eminent as they were, they did not feel that they could refuse. He knew the best were the cheapest.
At the first sitting of the Committee, Dru told them to consider every existing tax law obliterated, to begin anew and to construct a revenue system along the lines he indicated for municipalities, counties, states and the Nation. He did not contemplate, he said, that the new law should embrace all the taxes which the three first-named civil divisions could levy, but that it should apply only where taxes related to the general government. Nevertheless, Dru was hopeful that such a system would be devised as would render it unnecessary for either municipalities, counties or states to require any further revenue. Dru directed the board to divide each state into districts for the purpose of taxation, not making them large enough to be cumbersome, and yet not small enough to prohibit the employment of able men to form the assessment and collecting boards. He suggested that these boards be composed of four local men and one representative of the Nation.