20 1 ] FINANCES 69 



a delegate to the convention, the amount of the indebtedness 

 was deducted from the mileage of the delegate.^® When 

 the death benefit was introduced, in 1904, an additional 

 incentive was afforded a subordinate union to keep in good 

 standing. No claim for benefits was allowed if the union 

 of which the deceased was a member was in arrears for its 

 per capita tax or assessment. The number of unions actu- 

 ally suspended in recent years has been negligible. 



Great difficulty was experienced in the prevention of "tax 

 dodging." Local unions failed to report the full quota of 

 members in good standing, and in this manner evaded a 

 part of the burden of the per capita tax.^^ In early years 

 members were provided with " due " cards, showing the 

 debit and credit account of members with the local union. 

 But the national union had no effective check on the number 

 of members for whom the local union was required to pay 

 a per capita tax. 



Finally, a new system was devised to prevent the evasion 

 of dues by subordinate unions. Every member^^ was given 

 an " annual working card " and a card number. Under 

 this system, it is the duty of the mill committee to see that 

 every man is provided with a working card before going 

 to work. The card number appears on the member's work- 

 ing card on the local ledger account of the member, and in 

 the card catalogue of the national union. Every member, 

 on payment of his per capita tax, has his working card 

 receipted monthly by the financial secretary, and a member 

 not in possession of a paid-up working card is not entitled 



28 Ibid., 1875, pp. 6-7 ; Proceedings, 1916, p. 23. 



27 Proceedings, 1905, pp. 7253-7254. 



28 In 1900 members were provided witli " a working card . . . issued 

 at tbe end of eacb quarter upon payment of all fines, dues and as- 

 sessments," and subject to the inspection of the mill committee 

 (Proceedings, 1900, p. 5917). The next year, the "due card" was 

 abolished, and the quarterly working card was made to serve as 

 both due and working card (Proceedings, 1901, p. 6070). Since 1906 

 this card has been issued at the end of each year, called an "annual 

 working card," and the member is not entitled to the benefits and 

 privileges of the association, unless the card shows that the member 

 is in good standing. 



