1921. CONGRESSIONAL RECORD- SEN ATE. 8155
- By i\Ir. SANDERS of Indiana: A bill (H. R. 9268) granting SENATE. an increase of pension to Sarah E. Woods; to the Committee on InYa lid Pensions. WEDNESDAY, 1Yovembe1, 28~ 1fl.2 !. By l\lr. TH0:\1PSOX: A bill (H. R. 9269). for the relief of (LegislaUre clay of Trednesday, No1.·cm1Jer· JG. I!J21.) Charle A. Riley; to the Committee on Military Atiairs. The Senate reasse~bled at 10 o'c:lock a. m., on the expiration PETITIONS, ETC. of the recess. Mr. CURTIS. Mr. President, I suggest the absence of a Vnller clau._·e 1 of Rule XXII, petitions and paper were laid quorum. on the Clerk's-uesk and referred as follows: The VICE PRESIDENT. The Secretary will call the roll. 3160. By the SPEAKER (by 1:equest): Petition of State board The reading clerk called the roll and the following Senators of health of the State of ~ Iississippi, thanking Congress for the answered to their names : passage of the Sheppard-Towner bill; to the Committee on Cameron Harrison l\IcLean Robinson Inter tate and Foreign Commerce. Capper Heflin McNary Sheppard 3161. Also (by request), petition of Federal Employees' Union Caraway .Tones, N.Mex. 1\fyers Smoot No. 2, Washington, D. C., favoring local self-government for the Curtis Kendrick Nelson Spencer District of Columbia ; to the Committee on the District of Co Dial Keyes Norbeck Trammell France Ladd !\orris Watson, Ga. lumbia. Gooding La Follette Oddje Watson. Ind. 316~. By :\fr. APPLEBY: Papers to accompany H. R. 9001, Hale Lenroof Page Yrillis · granting a pension to ·william Price; to the Committee on Harris McCumber Pomerene Pensions. Mr.· TR.U1l\1ELL. I wish to announce the absence of my 3163. By Mr. BARBOUR: Petition of the California Teachers' colleague [Mr. FLETCHER] on official busines ·. Association, northern section, indorsing the proposal to create The \ICE PRESIDE~T. Thirty-five Senators ha Ye an a separate department to be known as the department of educa swered to their names. A quorum is not present. The Secre tion, and indorsing the To"'ner-Sterling bill; to the Committee tary will call the names of absent Senators. on Education. The reading clerk called the names of the absent Senators 3164:. Also, petition of the Fresno Busine ·s and Professional and Mr. HITCHcocK, Mr. SHIELDS. and l\fr. SUTHERLAND an Women's Club, of Fresno, Calif., indorsing the objects and pur swered to their names when called.· po es of the Disarmament Conference; to the Committee on l\lr. CUMMixs entered the Chamber and an ·weted to his • Foreign Atiair ·. name. 3165. By 1\Ir. GALLIYA1~: Petition of mass meeting of 1\Ir. C"GRTIS. I was requested to announce the absence of Lithuanian Organization of &ston, 1\lass., condemning Polish the Senator from Washington [l\fr. JoNES] on official bn ·iness. atrocities in Lithuania; to the Committee on Foreign .A.tiairs. Mr. CuLBERsox, 1\lr. STERLIXG, l\lr. BALL, Mr. NrcHoLsox, 1\lr. 316G. By l\1r. HAWES: Petition of Margaret J . Carolan, State ERNST, Mr. PHIPPS, Mr. CALDER, Mr. SnrMo~s, l\fr. MosEs. Mr. sec1·etary of the American Association for the recognition of WELLEn, and 1\lr. S\YAxso~ entered the Chamber and ans,yered the Irish Republic, of l\Iissouri, signed indiYidually by 2,205 to their names. residents of the eleventh congressional di5'trict of Missouri, urg The YICE PRESIDENT. Fifty Senators haYe an "·ered to ing Congre s to take the necessary action to bring about the their name . A quorum is present. recognition of the exiting duly elected goyernm~mt of the reJ MESSAGE FRO~I THE HOUSE. public of Ireland by the GoYernment of the United States in accordance with the traditional policy of our country, faithfully A me ·sage from the House of Representatives, b~- l\lr. OYer adhered to since the early days of the Republic; to the Commit hue, it enrolling clerk, informed the Senate that Hon. JosEPH tee on Foreign Affairs. WALSH; a Representative from the State of Massachu ett . had 31G7. By Mr. KISSEL: Petition of El Comercio, New York been appointed Speaker of the House pro tempore, ·nell (lcsig City, protesting against the 60 per cent tariti on Cuban sugar; nation having been approYell by the House. to the Committee on Wars and Means. The message also announced tbat the House had passed bills 31G8. Also, petition of Track Specialties Co., New York City, of the following titles, in which it requested the concurrenec protesting against the 60 per cent tariff on Cuban sugar ; to the 01 the Senate : Committee on Ways and 1\Ieans. H . R. 8744. .An act granting the consent of Congress to the 3169. Also, petition of Southern Wholesale Grocers, Jackson State of North Dakota, the county of Ca._ s and the city 0f \ille, Fla., regarding the packers' consent decree; to the Com Fargo, N. Dak., and the State of Minnesota, the county of Clay mittee on Agriculture. and the city of Moorhead, l\linn., or any of them, and their suc 3170. By l\.ir. NEWTON of Minnesota: Petition of City Coun cessors and as ·igns, to construct, maintain, and operate a bridge cil of Minneapolis, 1\Iinn., urging total international disarma and approaches thereto across the Red River of the North nt a ment; to the Committee on Foreign Affairs. point suitable to the interests of navigation between the cities &171. Also, petition of board of county commissioners of Hen of Fargo, N. Dak., and Moorhead, l\linn. ; and nepin Cotinty, 1\Iinn., urging prompt and etiectiYe legislation in H. R. 9237. An act making appropriations to supply lleticieucies regard to putting through the plans of the Great Lakes-St. in appropriations for the fiscal year ending June 30, 1922, and Lawrence tidewater committee; to the Committee on Ri\ers and prior fiscal years, supplemental appropriations for the fiscal Harbors. year ending June 30, 1922, and subsequent fiscal years, nnd for 3172. By 1\lr. RYAN: Petition of New York Chapter, Rainbow other purposes. DiYi ·ion, Veterans' Association, recommending that the Forty 'l'he message also announced that the House lla 8156 C01 GRESSIONAL RECORD-SENATE. OYE1IBER 23, trict of Columbia, which, with the accompanying papers, was 1\Ir. KE)TYON prer.;;ented fi\e petitions numerou:'!ly signe I by referred to the Committee on Appropriations and ordered to be citizens of Fort Dodge, Sioux City, ~Iar. halltoY>11, Burlington, printed. Grand 1\found, and De ·witt, all in the State of Iowa, praying PRESIDENTI.A.L APPRO\ AL. for the recognition of the Iri. h republic by the Governm nt of A mes age from the President of the United States, by Mr. the Unite(} States, which wer referreu to the 'ommittee on Latta, one of his secretaries, announced that the President had Foreign Relations. on to-day appro\ed and signed the bill ( S. 1283) for the relief of The heading of one of the petition. 'vas ordered to be printed the Chicago, Milwaukee & St. Paul Railway Co.; the Chicago, in the Rr:conn, as follow. : & Petition. St. Paul, l\Iinneapolis Omaha Railway Co., and the St. Louis, F011T• DODGE, ! OW A. Iron J.\Ionntain & Southern Railway Co. To the J>re. HOuSE BILLS REFERRED. On an income of $100,000 a year,.however, the committee pro posed to reduce the tax $2,730. Now we begin to see the reduc The following bills were each read twice by title and referred tion cut some important figure for the relief of men enjoying as indicated below : H. R. 8744. An act granting the consent of Congress to the large incomes. $150,000 State of No-1·th Dakota, the county of Cass and the city of Fargo, On an income of a year the committee propo ed to N. Dak., and the State of Minnesota, the county of Clay and the reduce the tax $12,730. Here again we note a rapid progression city of 1\foorhead, Minn., or any of them, and their succes in the relief afforded to men of large incomes. sors and as ign , to construct, maintain, and operate a bridge Reaching an income of $200,000 a year the Finance Com and approaches thereto across the Red River of the North at a mittee proposed to the Senate a reduction of $24,370. That is point suitable to the interests of navigation between the cities to say, a man enjoying an income of $200,000 a year 'vas to be given relief to the e:rtent of $24,370 in the tax that he had been of Fargo, N. Dak., and Moorhead, 1.\linn.; to the Committee on heretofore paying. Commerce. When we reach a man with an income of $300,000 a year we H. R~ 9237. An act making appropriations to supply de ficiencies in appropriations for the fiscal year ending June 30, find that the committee ask-ed the Senate to reduce his taxes to 1922. and prior fiscal yeaT ·, supplemental appropriations for the the extent of $52,730 .a year. fiscal year ending June 30, 1922, and subsequent fiscal years, When we reach the man with an income of half a million dol and for other purposes; to the Committee on .Appropriations. lars a year we find that the .head of the Finance Committee and the Republican managers of the Senate proposed to reduce his REPUBLIC OF HAITI A....~D THE DOMINICAN REPUBLIC. taxes $114,730 a year. · Mr. KING. l\Ir. President, owing to a pressuTe of public When we reach the citizen who has an income of a million duties, I am unable to accept the assignment of the Chair, dollars a year we find that it was proposed to give him relief under the provisions of Senate resolution 112, to a position from taxation to the extent of $274,730. upon the Haitian committee. I therefore tender my resigna I am not going further than the man with an income of tion, and I ask unanimous consent !Jlat the Vi<.'e President may $5,{)()0,000 a year. There are a good many men who have larger name my successor. I take the liberty to suggest the name ineomes than $5,000,000, but in the case of every man having an of the Senator from New 1\Iex:ico [Mr. JONES] for that posi income of $5,000,000 a year this committee, inostensibly carry tion. ing out the pledge of tax reduction for the country, proposed to The VICE PRESIDENT. Is tllere objection? The Chair reduce the taxes of that man with an income of $5,000,000 a hears none, and the Chair designates the Senator from New year to the extent of $1,594,730 a year. Mex:i"Co [Mr. JoNEs] to take the place made vacant by the That is what the committee proposed, and that is what would resignation of the Senator from Utah [Mr. KIN-a]. have been acCQIDplished in the Senate ha There are many eorporations in the United Stat-es making 50 ·taxes honest, und to make the· administration· of those taxes per cent profit a year upon their capital whose taxes will be honest reduced more than one-half by this bill, even .taking into ac When. .the committee abandoned that amendment which was count the increase in the fiat tax on profits which has been ingrafted upon the bill in the Senate they abandoned one of the made. most self-evident reforms that can be mentioned. They aban That reYeals absolutely and clearly the policy underlying this doned something which the:r will be compelled some day by bill. It is a policy designed to bring relief to the wealthy indi public opinion to accept. viduals with great incomes, and to the highly prosperous cor 1\fr. President, this is in line with the whole history of the porations with great profits, and they are practically the only bill. From the time that it renched the Committee on Finance ones who secure any relief by this bill worth mentioning. The the responsible management of the Republican Party has done other reductions are merely nominal; they are negligible. everything possible so to mold the bill that while in name it Even a corporation which makes a profit of 33! per cent a giy-es relief from the tax burdens of the past, it gives it only to year on its capital will secure a reduction in its taxes \arying the favored interests and the fayored few. That is the history from one-eighth to one-half, in proportion to the size of the cor of the bill. poration. The larger corporations get the one-half reduction, Mr. JONES of :Kew Mexico. Mr. President, the Senator from the smaller corporations get the reduction of one-eighth. So, :Kebraska has just referred to the elimination of the amendment running down the scale, when we come to the corporation mak regarding publicity for tax returns. I recall that in looking ing 25 per cent we find that it will secure a very material re through the bill after it came back from the conferees I missed duction and the corporation making 20 per cent will secure a that proyision, and I did not ha-re an opportunity to follow it considerable reduction, but when you get down to the cor up and see whether my first impression was right or not. The porations making only a moderate profit on their business the thought I gathered was that not only did they eliminate the reduction is practically nothing at all, and in some cases their proyision making these returns public, but they eliminated the taxes will be increased by the slight increase in the flat tax. pro·nsion of the present law which permitted either House of So I say that we have revealed to us in the action of the Congress to call for those returns, so that now under the bill Finance Committee as it brought the bill to the Senate and a we have it presented to us only the President of the United in the action of the conferees as they reporte.d the bill back States can permit those returns to be examined and neithei' from conference the studied purpose that has been kept in mind Hou~e of Congress can do it, if I have gathered the correct of bringing relief to the wealthy individuals of the country idea. with large incomes and bringing relief.to the great corporations Mr. SMOOT. Mr. President, I will say. to the Senator that enjoying large profits while. practically ignoring the rest of that was the so-called Reed amendment, which was not agreed the taxpayers of the country and giving them little or no relief to. That was not the existing law. at all. 1\Ir. JONES of New Mexico. \Vill the Senator kindly point There is another thing that I forgot to mention when I was to that? I think I can call to his attention where the right mentioning the results of the struggle upon the floor of the Sen of either House of Congre to demand these returns has been ate. Another result of the debate and the struggle was to in eliminated from the bill. crease the taxes upon estates. As reported by the committee l\Ir. Sl\IOOT. But that was not.in the existing law. That is there was a maximum tax upon estates of 25 per cent. all I can say about it. That was an amendment which was Upon the floor of the Senate amendments were engrafted upon offered to the bill by the Senator from Missouri [Mr. REED] the bill so that when an estate exceeds $15,000,000 and does not and agreed to by the Senate, and it is true that it has been exceed $25,000,000 the taxes were increased to 30 per cent on eliminated. . that e::x;cess, and when an estate exceeds $25,000,000 and does l\lr. JONES of New :Mexico. Then I am right to this extent, not exceed $50,000,000 that excess was taxed 35 per cent, and that while it is not in the existing law, yet in the bill as it so on up until we reached the estate of $100,000,000, ·when the went from the Senate to the conferees it wns provided that tnx was made 50 per cent on everything over $100,000,000. either House of Congress could require those returns to be made Those amendments were fought into the bill under debate upon available for the use of either House? the floor of the Senate in spite of the opposition of the Finance i'llr. SMOOT. Yes. Committee. The conferees wiped them out. They restored the _ .Mr. JONES of New Mexico. But now that is eliminated, original recommendation of the Committee on Finance, so that so that neither Honse of Congress can make those returns again is one of the things that happened to the bill as the result available or get the informntion which might be deriYed of passing through conference. from them. I have already referred to the fact that when the conferees Mr. SMOOT. The Senator is correct in the last statement, brought the bill back here the proposed increase of 5 per cent ·but of course t11e Senator's first statement was that it was the on the fiat corporate tax had been reduced to 2! per cent in existing law, which is an error. crease, and that little 21 per cent increase, which amounts to Mr. PITTMAN. Mr. President, I wish to ask the Senator $110,000,000 a year, i.s the only thing left to take the place of from Nebraska if there is any way by which, under tbe rules the abolished excess-profits tax-, amounting to $450,000,000 a of the Senate, the conference report could be referred back to year. the conference committee with instructions? Mr. President, I could mention a number of things that hap ¥r. HITCHCOCK. I think, of course, the Senate can refuse pened in conference which violate evidently the purpose of the to accept the conference report. Senate in passing the bill and which destroyed the effect of the 1\Ir. Sil\11\IONS. I think the Senate can vote down the con struggle here in the Senate to improve the bilL I shall close ference report, or the Senate can recommit the conference report simply by mentioning the fact that after the Senate had, as a with instructions. result of prolonged debate, engrafted upon the bill an amenlt Mr. PITTUAN. I prefer to see it recommitted 'Yith instruc ment providing that tax records should be public records open tions. to public inspection the conferees agreed to abandon that Mr. SMOOT. The question before the Senate is simply to amendment. They agreed to restore the law as it has been <:tdopt or reject the report. heretofore, which locks up those tax records and makes them Mr. HITCHCOCK. While that is the question before the secret and private ·except under very difficult and narrow con Senate, I presume a motion to recommit with instructions ,..,-ould ditions. take precedence. It is only a matter of time when the .American people are Mr. SMOOT. Oh, I do not doubt that. going to insist that tax records shall be public. Real estate Mr. SIMMONS. There is no question about that. tax records are public, personal tax records in all the States 1\Ir. HITCHCOCK. I think such a motion should be ma1Je. are public. 'Vhy should the tax records of the Government of I think the Senate should make some effort to enforce upon its the United States be made private and secret? Why have not own conferees the decisions that it reached. We have no eYi the people a right to know what their neighbors pay? We dence whatever that the Senate conferees made ·any effort to know what the laborer earns, we know what the clerk earns, secure from the crinferees of the House any recognition of those we know what real estate rents for, we know what our public important amendments which have apparently merely been officials receive, we know the average income of the ordinary abandoned. man in everyday life. Why should these tax records, which 1\lr. WALSH of 1\lassachusett . 1\lr. President, will the Sen deal largely with large incomes, be kept secret? It is said ator from Nebraska yield to me? that it is on the ground of private interest; that it is on the Mr. HITCHCOCK. I yield. ground of pdvate rights. Mr. President, in my opinion there Mr. WALSH of Massachusetts. I sl10uld like to ask the are no private rights which compare to the public interest in Senator if he· knows of anything more injurious to representa this matter. Secrecy is an invitation to fraud. Secrecy sug tive government than to have a legislative body debate for days gest~ ~JT uption. There is nothing like publicity to make om· and weeks upon important amendments to proposed legisla- 8160 CONGRESSIONAL RECORD-SENATE. NOVEl\IBER 23,. tion, have the roll called and a vote recorded, and then to have without representation; I am denouncing autocracy rna querad- n group of men go into a conference room, secretly confer, and i.ng as democracy. . eliminate the recorded decisions made by that legislative body Mr. SMOOT. The conferees of the House could have taken as if it were of no consequence whatever. Is there anything left back to the House any question that was in conference. The for a free people except a political revolution if that thing con conferees of the House did decide to take the question of the tinues to an extent that it completely nullifies the power and surtaxes back to the House for ·us decision. I do not know of voice of the majority? ano~her amendment that they could not have taken back in the 1\Ir. HITCHCOCK. I think there may. be the ballot by which same way. they can retire from office those Senators who have taken that Mr. SIMMONS. Mr. President, I wish to ask the Senator attitude and broken that trust. My idea is that this legislative from Utah a question. When the House conferees saiu that body has a right to have represented in the conference the ideas under theii· instructions they would "'have to take this matter which it has enacted by placing hard-fought amendments on a back to the House if it was proposed to reduce the surtax rate bill. We have no evidence here whatever that any effort was below 50 per cent, I wish to ask the Senator from Utal1, 'vhen made by our conferees to retain those amendments. In fact, that statement was made by the House conferees, if the House there is all circumstantial indication that they were very glad conferees were not informed that they might state to the House in ::KICHIGA:N SE~ATORI..U ELECTION UNANIMOUS-CONSENT .A.Gll~NT. Mr. SIMMONS. If we are only going to ba\'~ three days of :llr. SPENCER. :Ur. President, I send to the desk a proposed unlimited d~bate, then I must understand that after that time unanimous-consent agreement which I think meets the concur has expired the limitation shall not apply except as to an hour rence of both sides, and if thei'e be no objection I ask for its to each Senator. adoption. 1\Ir. TOWNSEND. Does the Senator from North Carolina The VICE PRESIDENT. The proposed unanimous-consent mean that a Senator may speak for one hour as often as he agreement will be read. pleases? The assistant secretary read as follows: · Mr. SlllMONS. No. He may speak merely one hour upon the res-olution and amendments. It is agreed by unanimous consent that at 1 o'clock p. m. on th~ fourth calendar day upon which the Senate shall be in session after l\Ir. TOWNSEND. That is satisfactory to me. January 1, 1922, the Senate will proceed to the consideration of 1\fr. NORRIS. The Senato1· who mentioned the fact to me is Senate resolution 172, declaring Truman H. Newberry to be a duly not present, but he would not be disposed to agree to that. It elected Senator from the State of Michiganb etc., and upon any amend· ment, motion, or substitute that may then e pending, or that maf be is perfectly satisfactory to me, except that I do not like the offered or that may pertain thereto; that the Senate will continue PI'QVision allowing ()ne hour ; I should like to have the limit such consideration to the exclusion of all other business, save only shorter ; but one Senator whom I do not now see on the floor the consideration of routine morning business in the morning hour, and such other business as the Senate may by unanimous consent agree stated that he would object to the proposition as it was orig to consider, until the question is finally disposed of; and further, unless inally framed, that a Senator could speak but once and for only thus disposed of prior to the hour of 12 o'clock meridian on the sirth 30 minutes. The limitation as to one speech has been stricken calendar day on which the Senate is in session after January 1, 1922, that from and after such day and hour no Senator shall speak for a out in order to avoid that objection. Now we run right against longer period than 30 minutes on said Senate resolution 172 or upon the other propositic:~n that the Senator from Michigan objects any amendment or substitute offered thereto or any motion that may if that limitation is not put in. be made in connection therewith. Mr. TOWNSEND. I do not object. I do not wn.nt to inter The VICE PRESIDENT. Is there objection? fere with the origina!! agreement. The point was made that a ::Ur. SL\IMONS. Mr. President, just a moment. Senator might rise after a Senator had used 30 minutes and say :\Ir. SPENCER. Mr. President, where the words " thirty something which the Senator who had exhausted hii3 time might minutes" occur it has been suggested that the language be want to answer. While I do ·not like it, the provision was at changed to read " one hour." tached that after cloture should come into effect a Senator 'Mr. NORRIS. ::U:r. President, I suggest to the Senator not coUld speak but 30 minutes at a time, but he could speak as to change the limit to 1 hour unless 30 minutes can not be many 30 minutes as he pleased. agreed to. Is any Senator going to object to fixing the limit at 1\Ir. NORRIS. Of course, under the rule a Senator can speak 30 minutes? . but twice on one promise, to agree to the Senate amendment, and a majority o! in order to reach an agreement on this bill that compromise was the Senate conferees agreed to that compromise. nmde. ~1r. President, I think it is an outrage. It is unjust. It Mr. WILLIS. Mr. President, since I have quoted from this can not be defended, in my opinion ; but we had to yield or telegram, I · ask permission to incorporate it as a portion of lla\e no report. This is what it means: my 1·emarks. It is a telegram from the Ohio Bankers' _\sso- Six per cent on $5,000 is ~300. Therefore, if a man and his ciation. · wife and ._ix children want to invest $5,000 each in these asso The VICE PRESIDENT. Without objection, it is so ordered. ciations, they can ha\e an exemption of the income from The telegram is as follows : ~40,000. COLGMBCS, OHIO, 1!o&cmber 2-:?, IfJ'l. Mr. PO~lERE~"E. And his sisters and cousins and atmts. Hon. FRAXK E. WILLIS,. :\Ir. SMOOT. Yes; and, as the Senator from Ohio suggests, Unitea States Senate, Washington, D. a.: llis sisters and cousins and aunts. There is no limit. It is only Foregoing r€solution adopted to-day: " Whereas the Federal income tax bill passed by the Bous~ of Repre adding another burden to the Go\ernment by allowing invest sentatives on November 21, 1921, contains in section 213 a pro ment in tax-exempt securities other than those of the States vision which exempts from taxable income • so much Qf the amount and of the Nation; and I will say to the Senator that the Senate received by an individual. after December 31, 1921, and before .January 1, 1927, as dividends or interest from domestic builili~ conferees really had to yield to it '\\ith that compromise of ~nd loan associations operated exclustvely for tbe.purpose ot malf . 300 in place of $500. mg loans to members as does not exceed $300 ' ; and :\lr. WILLIS. 1\lr. President, I am \ery grateful to the " Whe~as this provision if enacted into law will result tn tlte whol - ~le transference of large sums of money from banks an.d. tl:ust Senator from Utah for his explanation; and I do not doubt the companies to building and loan associations because of tbe large loyalty and the ability and the activity of the Senate con premium therein given the taxpayers for making the tr'3.nsfer; ferees in defending the position of the Senate. ~Iy only regret and •· Whet·eas said provision if enacted into law will act automatically js that they found it necessary to accept this compromise. and decidedly to the ad>antage of the taxpayers having 1a1.1;e While I am on that subject I \vant to say that I have receiYed, incomes ; and us I think a number of Senators haYe received, numerous letters " Wher-eas the said provision is so manifestly discrimina live in char acter as to make it purely class legislation; and and telegrams bearing upon this proposition. Here is one from " Whereas tbe said income tax b111 is now before the TJnit€d States the Ohio Bankers' As ociation. In that telegram they call atten Senate for passage: Now, therefore, be it tion to the fact that the effect of this legislation undoubtedly "Resol r; ed by the counoil of admittistration of the Ohio Bau1 the figures as to the producton of vinous liquors last year we money to a building and loan association and putting it in n find that the total amount of wine produced was 19,000,000 savings bank. gallons; ·that there were 27,000,000 gallons on hand on June ·Mr. SMOOT. I agree with the Senator absolutely. 30, 1921; and that on June 30, 1920, there were on hand Referring now to the remarks made by the Senator from 17,000,000 gallons. In other words, there are now on hand O_h~o [M.r. WILLIS], if ~t had been known that the Senate. pro 10,000,000 gallons more than were on hand at the same time VISion would have the effect of raising the price of whi liy last year. The tax collected on such wines last year is some sold for beverage purposes by a drug store, there migllt llave thing like $2,000,000. been ·a little excuse for the House provision; but taking into I >enture the assertion that as a result of this action by the consideration that over 100 per cent profit is made upon eYet'Y conferees we have thrown away at least $30,000,000. ·we have half pint of whis1.--y that is sold in a drug store on a pre made an effort to reduce taxation. We ha>e not been able to scription, I think the objection to the Senate proYision was reduce it as we would like because of the necessities of the far fetched. The result of it will be that not only will the Go>ernment, yet it is proposed to reduce these liquor taxes bootleggers in this counh·y continue to make enormous profits $30,000,000. Why? At a time when in order to get the 1·evenue out of the people who are compelled to nse the liquor foi' to meet the necessary expenses of the Government it is found medicinal purposes, but it will permit the retailer to continue necessary to retain very many taxes which all of us would like to to .make the outrageous profits he has been making. Only tile get rid of I wonder why this special favor should be granted to other day a Senator called attention to the fact that at one of the distillery interests of this country. It was not granted by the drug stores in the District of Columbia he had to pay $3.75 the Senate. As I have indicated, by the action of the conferees for a half pint of whisky whicll he had to haYe in a case of at least $30,000,000, if not $40,000,000, will be lost to the Go> sickness, which I a sert did not cost the druggist more than a ernment, and. while I expect to vote for this report, because it dollar and a quarter with all the taxes added and with all can not be amended and because the bill has >ery much more the profit of making it taken into consideration. EYen allow of good in it than of bad, I think this provision should not ha-re ing for exorbitant profits, the druggist dill not pay more than been enacted. I think this liquor is a luxury upon which we a dollar ancl a quarter for it, and he sold it at $3.75 a half pint. might very well have kept the tax, and I yery much regret that Is it 11:ecessary for us to concern o-urselves over the question this $30,000,000 has been thrown away. This action of the of relieving .such business from taxation? I uoubt it, as did conferees is a great benefit to those who ha>e these liquors to the other conferees on the part of the Senat~. But we di building a house now, is there any Senator who would advise I voted in the Senate for a }llaximum surtax of 3.2 per cent. the building of a house at the present price of labor and mate I voted against the 15 per cent corporation tax. If I had my rial? As a result of the provision which I am discussing, those way it would have been 10 per cent. I shall vote for this bill who are interested will be going around trying to encourage only, Mr. President, because, as I said before, it will be an im workingmen to build houses. The workingman will be required provement upon the present law. We have done away with to give a mortgage and will get for $3,000 a house that probably the transportation tax, and we have repealed practically all of would cost him about $1,600 in normal times. That is going the so-called luxury taxes. We ha\e cut down surtaxes 1G to be the trouble. This provision, in my judgment, is not going per cent. We have reduced the taxes on all smaller incomes. to benefit tlle workingman. We have abolished the excess-profits tax. This much is an im 1\lr. President, there are a good many provisions in the bill provement over the present law. with which I am not content, and one of them is the taxation I regret that the Senate conferees did not insist upon the of corporations in the way it is proposed to be done, increasing retention of the provision in the bill increasing the tax on the tax of the corporation of low earning power and cutting whisky. Here was an opporunity to secure for the Govern off and relieving from taxation the corporation of high earning ment revenue aggregating approximately $25,000,000 per :year. power. When it comes to the income tax and the different At the present tax of $2.20 per gallon we are paying double brackets, except that the exemption of the taxpayer is increased the price for whisky for medicinal purposes than we did when $500 for those who have net incomes of less than $5,000 and the tax: was $6.40 per gallon. As I ha\e indicated, the increase except the change in some of the higher brackets, there is little in the price of whisk~·, e.ven with this additional tax, would or no relief for the taxpayer who earns from $5,000 to $68,000. have been so small that it would not have been noticeable. and And now we have added another exemption for the benefit of I can not possibly concei-re why the Senate conferees were those who have large means. It will not affect the rank and willing to gi>e way to the House on this question. file of the American people. I shall offer a bill to-day authorizing the appointment of a For one I shall not vote for the conference report. I do not commission to study this whole question of internal taxation think it can be defended. The best thing we ha\e beard said and report to the Congress at the earliest possible moment. about it is a statement made by one of the Senators sponsoring The appointment of such a commission v>ould do much to con the bill that it is a temporary measure, or something to that \ince the people that Congress is desirous of enacting legisla effect. I wish it were so temporary that it would expire before tion that \Vill be really comprehensi\e and founded upon eco it went into operation. nomic principles that will be sound and enduring. 1\Jr. SIMMONS. Mr. President, on yesterday in making a Mr. President, in this connection, I ask mumilnous consent speech in the Senate I asked the privilege of inserting in the out of order to introduce the bill to which I have referred, :md RECORD a certain table with reference to the taxes which would I request that it may be read by the Secretary and referred to be paid under the provisions of the bill on incomes by indi the Committee on Finance. viduals, partnerships, and corporations, which table had been There being no objection, the b.ill ( S. 2711) to create a tax ·prepared for me by the actuary of the Treasury, 1\lr. 1\IcCoy. investigati\e commission was read the first time by its title, That permission was granted. Mr. McCoy stated to me this the second time at lf'ngth, and referred to the Committee on morning that be bad made a mistake in his estimate as to the Finance, as follow : amount which would be paid by corporations; that be had un Be it enacted, etc., That thP.re is hereby established a commission, fortunately and inadvertently included in his estimate of the to be known us the tax-investigative commission (hereinafter in this act refened to as the ·• commission "), and to be composed of nine tax which would be paid by stockholders on their cliYidends a members, as follows : normal tax ·which individuals pay, which ought to have been (a) Three members who shall be Members of the Senate, to be ap eliminated, and which elimination would have made the tax pointed by the President of the Senate; . (b) Three meD?bers who shall be Members of the House of RepreRenta paid by corporations much less than he estimated in his table i~3s, to be appomted by the Speaker of the House of Repre ·entatives ; which I placed in the RECORD. I now desire to ask that I may be permitted to have placed in the permanent RECORD a table (c) Three members who shall represent the public, to be appointed by the President. furnished me by 1\ir. McCoy this morning as a substitute for Any vacancy in the commission shall be filled in the same manner as the table which I placed in the RECORD ·on yesterday. the original appointment. The members representing the public shall The PRESIDING OFFICER (Mr. TowNSEND in the chair). serve without compensation, except reimbursement for travel, sub sistence, and other necessary expenses incurred in the performance of Without objection, the request of the Senator from Korth Caro the duties vested in the commisSlon by this act. The members who are lina is granted. Members of the Senate and House of Representatives shall serve with out compensation in addition to that received for their sen·ices as Mr. CALDER. 1\lr. President, the tax bill is a disappoint Members of the Congress. ment to the people of the country, particularly the men who The Secretary of the Treasury shall furnish the commission with haYe looked forward to its enactment in the hope that it such clerical assista~ce, quarters, stationery, ·furniture, office equip ment, and other supplles as may be necessary for the performance of the would inspire the business men of America to renewed activity. duties vested in the commission by this act. Previous to the war we had no knowledge of income taxes, SEc. 2. That it shall be the duty of the commission- excess-profits taxes, corporation and other taxes as we have (a) To investigate the elie~t upon Federal revenues of tax-Pxempt State and municipal securities, and possible methods of Federal taxa learned to appreciate them since 1917, and when the war was tion ot such securities ; over it was the comforting expectation that these taxes would (b) To investigate the effect of the e:dsting differences in law be be modified in a way that would enable men to regain con tween ~e Federal taxation ot individuals and partnerships and of corporations; fidence in business and to take the risk of loss and gain. (c) To investigate the taxation of expenditures and the reduction of It is easy enough to say that the rich should stand the bur the tax rates upon savings, as means for raising revenue, stimulating den ; that if a man makes a half a million dollars he can afford thrift, and redistributing the burdens of taxation; (d) To investigate the effect of income and profits taxes upon the to gi\e three-quarters of it to the Government. That has been accumulation and investment of liquid capital; and the trouble; we have forced ourselves here to believe that the (e) To make from time to time such recommendations as it deems American people have been beguiled by this sort of talk when advisable pursuant to such investigations, and to report on or before the first Monday in December of each year to the President and to the facts tell us that there has been an extraordinary business de Congress as to its activities. pression; millions of men are out of work, and the winter is Szc. 3. That the expenditures of the commission shall be allowed and approaching with no prospect for many of them .securing tt.e paid upon the presentation of itemized vouchers therefor, appro>ed by the commission .and signed by the chairman thereof. Reimbur:ement bare necessities of life. under the provisions of section 1 of the members representing the These people have come to understand that unless there is public shall be m~de out of moneys in the..Xreasury of the United States. real activity in business the working men and women of the All othe~ expenditures of the commission. shall be paid one-third out of the conhngent fund of the Senate, one-thrrd out of the contingent fund country are the first to suffer. Is it, Mr. President, that we of the House of Representatives. and one-third out of moneys in the lack the capacity to visualize this situation, or do we actually Treasury of the United States. For the expenditures of the commission belie\e that the best way to serve the country is by saying to which are to be paid out.of moneys in the Tre{l.sury of the United States there is hereby approprutted, out of any money in the Treasury not the man who has extended his business and is earning a profit otherwise appropriated, the sum of $5,000. that he must pay in taxes three-fourths of what he makes? ~~:· 4. That the commission shall cease to exist on December 31, Over and over again during the debate on this bill we have told 19 the story of how men with large incomes have escaped taxation Mr. POMERENE subsequently said: l\1r. President, I did by iu\estment in tax-exempt securities, while those in active not understand what action was called for on the bill pre ·ented business, whose capital was required to finance their enter by the Senator from New York [l\Ir. CALDER]. prises, have been met with an almost confiscatory tax. The PRESIDING OFFICER. The Senator from New York When this bill becomes a law there will be no inspiring con introduced a bill which has been referred to the Committ('e on fidence on the part of the country which will assure a business Finance. revival. I shall vote for it, because it is better than the present Mr. POMERE~~. That is all right. I thought the Senator law, but I shall at once urge its further revision. was asking for action on the mutter. LXI--514 i ~l7U CONGRESSION ...t\.I-1 R.EOORD-SENATE. NOVE:i.\IBER 23, :ur. JO~S of New Mexico. Mr. President, it seems to me per cent, making 10 per cent upon his income between $6,000 tlwt it is advisable at this titite in a very brief way to can· and $8,000. When his income reaches $10,000 and a little above, attention to the situation as it exists in this Congress 1·egarding then he pays at the rate of 1.:! per cent. So we have the man the pending bill. who has an individual income of a little O\er $10,000 paying at I belie\e it will be generally coJlceded that this is the most the rate of 12 per cent. E\erybody with an income af that important measure which couW come before Congress in u time magnitude pays at that rate. of peace. We are now dealing \vith conditions which have been I submit that a normal tax, a fiat tax of 8 per cent on the brought about by reason of the World \Var. We find ourselves amount abo\e $6,000, does not reCognize the rule of having the confronted with u very large, heavy burden in order to meet taxpayer pay who is best able to pay. The normal tax is too the exigencies of the Government at this time. Heretofore I great; it impo es too gLeat a burden upon the people of average have dwelt e pecially upon the fact that at such a time the means. principles of taxation should be "Well recognized and scrupu 1\!1·. President, when we compare indiYidual income taxes with lously applied so as to place the burden of Government "Where the provision of this bill imposing taxes upon corporations, it should justly b-e borne. what do we find? We find that under the bill as it is now pre We de\oted considerable time to the discussion of this bill. sented here no corporation in the counh·y, regardless of the I belieye that the divergence of thought as to legislation of amount of its income, regarclle ·s of its percentage of profit, is this sort was very well marked in th~ Senate, and that the called upon to pay at any time more than 12~ per cent. So we countr·y Yery well understands the reasons "Wllich actuateu the put the individual with n. meager income of $10,000 a -year upon various Members of this body in their action upon the measure. the Mme basis practically, lacking the one-half per cent, with The bill has been passed through the Senate anu llas now the profiteering corporations of the country. That will be the come back to us from the committee of conference. That com effect of this bill. mittee was composed, of course, of the leaders of this bady as Not~· , let us ee "What the conferees did in regard to this, how well as those of the other body, We can, I believe, now rea they Yiet~·e<.l the situation, and what they did to remedy it. As sonably appraise the sentiment and the thonght which achmte tile bill n-as passed by the Senate it imposed a flat tax on cor legislation of this kind in the minds of those who control the poration of 1v per cent. Senators will recall that I criticized Congress . .Upon the Finance Committee of the Senate and tllat pro\ision as being unjust, stating that it bore heavily upon upon the Ways and Means Committee of the House \Te finu the the corporations. which were making small incomes, that it in great leaders of _the majority party in control of this legi la creased their tuxes by :JO per cent, while it reduced the taxes tio-n, and t~e bill as it comes to us now is stamped with the upon corporations making high profits upon their invested thought anp the characteristics ·which tha.t leadership repre capitaL sents. We are now able, therefore. to appraise that thought ~ow, let u see what the Senate conferees did and how they and that sentiment and ascertain the controlling principle Yiewed that situation. When the Senate came to consider the which actuates such legislation in the Congre. s of the United question of tile surtax upon inditiduals they increased that States at this time. tax from 32 per cent, as provided by the House, to 50 per cent. This bill contains several titles, but only a few of them are When the bill reached coilference, let 11s see wl1at bappened; -very important. In connection with the excise taxe-·, the taxes let u. ee how the repre entati\es of the Senate, how the leaders up,an doing business, the taxes upon luxuries, and the trans of the majority party in Congress, the ~ pokesmen for those who portation taxes there is no special principle involved. They are shall say what the taxes of the people shall be, dealt with that looked to for the purpose of revenue pr-oduction solely because situation. Let us ee if we can find in their report something of their peculiar situation and the fact that re-venue can be to indicate that they are willing to stand upon the fundamental I'aised from them. principles of justice "·hicb should perntde the levying of every A. special tax upon luxuries has been looked upon as a proper income tax. source for raising revenue at this time. We now ha\e a tax 1ester(lay afternoon the chairman of the Committee on upon transportation. We felt that that should be removed. It Finance [1\Ir. PE?o."JWSE] had read from tl1e desk a statement of bas been removed and the country will be gratified \Yith that re n-hat the conferees had done. I presume it was not well under sult. Some of the excis-e taxes hav-e been eliminated, and that stood at the time~ Senator · had no opportunity to study it. will meet with the approval of the countcy. Other excise taxes Probably it is printed in the RECORD this morning, but I think it remain, and I suppose almost all of us would be glad to get rid well enough to call attention to that report which the chairman of many of those ; but, so far as they are actually taxes upon of the Finance Committee, who is also the chairman of the con luxuries, a great many of us felt that they might be retained feree", made to t11e Senate and ascertain if we can whether or at this time in order to contribute something to the support of not there was that pirit manifest in the committee of confer the Government. Thos , however, a1·e not the important fea ence which the Senate wanted to prevail for the purpose of tures of this bill; they are mere incidents in connection ·with finally settling upon the bill which hould become the law. legislation of this character. I read fTom that statement of the chairman of the committee: The great amount of revenue to be raised by the Gov-ernment On the vital question of income-tax rates an adjustment in the nature at this time must come from taxation upon incomes and from of a compromise is recommended. The managers on the part of tbe e"tate or inheritance taxes, whatever you may choose to call House accepted (under instructions) the Senate schedule of surtax rates them. It is to those features of the bill that we must look to applicable to individuals. The Senate ronferees, in return, accepted the discover the principle which is actuating the Congress at this House ~·ate of 12~ per cent applicable to corporations. time, and I take it, Mr. President, that there will be no uiffi Mr. President, what pirit is manifested in that very first culty in getting that bird's-eye view and perspective of this sentence as it comes from 'the conferees? The House, by its legislation which will enable us to understand just exactly own action, accepted the amendment which the Senate had put what the leadership il1 this Congress means and how that lead upon the bill with reference to individual surtaxes. The House ership wants the taxes of this counn·y borne by the people of had control of its conferees; but now we are told that '' in the country. return," and as a mere matter of -compromise, the conferees T-be principle which ought to prevail is that the burden ·of hav-e accepted the o1igi.nal House t)rovision for only a tax of taxes should be imposed upon those who are best able to pay 12! per cent upon corporations. and who can pay with the lea.'3t burden. If I may say it, the Mr. President, they absolutely ignored the sentiment of this sacrifice which is to borne by the citizen should in some way body which was behind the raise of the surtaxes upon individ be equalized, and it is evident that that can not be done by uals. It was felt in this Chamber that those surtaxes were not making everybody pay a tax at the same rate. In every coun high enough, and so they were raised from 32 per cent to 50 per h'Y of which I have any knowledge where an income tax has cent. What did that mean? Did it not mean that this body felt been resorted to for the purpose of raising governmental reve that taxes upon incomes should be raised rather than lowered? nue the principle has been recognized that the1·e should be a .A. tremendous effort was made in this body to llave an excess graduated tax; that those having the higheoot income should profits tax put upon corporations. At any rate, no one here t>ay a higher rate of taxation. felt that the tax on corporations would be reduced below the 15 k ~ow, with that in view, let us examine this bill and see per cent, but, as stated bere, " in return " for the acceptance by wllat has been done. We find that upon individual incomes the House of the Senate amendment upon surtaxes, what did aboYe the exemption on the :first $4,000 there is levied a fiat tax they do? Dicl they devise · some means of making corporations of 4 per cent. A. married man, with an exemption of $2,000, pay a little more, as the Senate had required individuals to hu..-ing an income of $6,000, must pay 4 per cent upon that as pay? _Not at all; but they went to the other exh·eme, and actu a fiat normal tax, so called. In addition to that, on the amount ally reduced the taxes upon corporations in· return for what? between $5,()00 and $6,000 he must pay an additional tax: of 1 The mandate of the House was that the taxes were not high per cent. When his income rises abo\e $6,000 he pays a flat enough on these incomes; and in return for the House putting tax or a normal tax of 8 per cent and an additional tax of 2 it a little higher and meeting the Senate our conferees very 1921. CONGRESSIONAL R]JCORD-SENATE. 8171 complacently say: "We will reduce the taxes upon corporations capital, notwithstanding this reduction, have their taxes in from 15 to 12 -?t per cent." · . creased by 25 per cent under this bill. Then they undertake What spirit aniii1ated that conference body which caused it to to justify it : do any ·uch thing as that? Did they catch the spirit from any And the 12:1; pet· cent rate is a fair equivalent, or more than an equal thing done here, or was it caught from the zephyrs that came equivalent, for the taxes paid by individuals and in effect by partner ships. More than 99 per cent of thQse who pay the individual as dis by from other and outside sources? tinguished from the corporation tax will pay less than 12~ per cent ou The comment upon that is as follows: their net income under the bill as recommended. Thi reduction of 2!! pei" cent from the proposed Senate rate on. cor Mr. President, what becomes of our principle of having the porations will reduce the tax burden on business-and correspondmgly reduce ihe re>enue in the first instance-by $110,000,000 a year. burden of taxation put upon those who are best able to pay! * * * The lower rate will be particularly reassuring to public util It may be true that only 1 per cent of the individual taxpayer.· ity companies and thousands of other corporations which are now earn of this country will pay an average tax of 12! per cent. I have ing only 3 or 4 per cent, or less, on the capital invested. no means of checking up that statement; but it absolutely 1\Ir. President, when did the change come over the spirit of ignores the principle of fairness, the principle which should their dreams?· We talked here until we were red in the face about underlie legislation of this sort. Are you going to make the the injustice wliich was being done these public utilities. We individuals who happen to pay a little less than an average of tried to bring some relief to them. We tried to demonstrate 12-! per cent upon their total income pay more simply becau e that the bill a. · it came out of the Finance Committee of the you put only 12-! per cent upon corporations? Senate increased their taxes by 50 per cent and levied upon Under this bill a man has an income of about $31,000 before the transportation of the country a burden which must ulti he pays an average of 12! per cent of it; but in the meantime mately be paid by tho e who patronize the public utilities. We what becomes of these rates which they are paying? After called attention to that, and they listened with deaf ears; and you get above $10,000 you are paying 12 per cent; after you get now only for the purpose of furnishing some excuse do they above $14,000 rou are paying 13 per cent; above $16,000, 14 turn to the public utilities of the cOlmtry and point to the cor per cent i above $18,000 you are paying at the rate of 20 per porations which are only earning 3 or 4 per cent upon their cent; and I should like to know what sympathy the leadership inwsted capital. Was that the reason? Was that the reason? in this body, the leaders of the conference committee, the leaders Is it an excuse? Because what becomes of those profiteering of the great Finance Committee, have for those individual tax corporations, thousands of them, as was shown here by the payers, in view of what they have done in this bill. evidence, earning 100, 200, and more per cent upon their in Mr. President, that is exemplified by the following language vested capital? They failed to call attention to the fact that in this statement of the Senator from Pennsylvania: while they are reducing the taxes upon these public utilities And, as part of the same general compromise, the Senate .conferees they are also reducing taxes upon the others. agreed to that provision of the Bouse bill which debars or -excludes Mr. WALSH of Montana. Mr. President-- corporations from the benefits of a reduced rate on capital gains. The Senate plan in effect taxed capital gains at 40 per cent of the rates The PRESIDING OFFICER. Does the Senator from New applicable to ordinary or other income. This would have meant in the Mexico yield to the Senator from Montana? case of individuals a maximum tax on capital guins of over 23 per 1\Ir. JONES of New Mexico. I yield to the Senator. cent- Mr. 'V ALSH of Montana. I want to inquire- of the Senator That is, if the capital gains belonged' to a man with a net from what source the loss of 1·evenue to the extent of $110,- income of over $200,000, as to him it would have amounted to 000,000 by reason of the reduction in the corporation tax has 23 per cent- been made up 7 that is, 40 per cent of the maximum individual tax of 58 per cent. A 1\Ir. JONES of New Mexico. It is not made up by anything tax of 23 per cent is high enough to freeze up or prevent capital trans that the conferees did. actions of the kind which, for the sake of the revenue, it is desired to Mr. WALSH of Montana. Then, if that is the case, either en~~{~~eilie case of corporations the Senate method would have ta~ed there will be a deficiency to the extent of $100,000,000 in the capital gains at only 5 per cent-that is, 40 per cent of the corporation tax of 122 per cent. This discrimination or difference between the revenue or else the bill as framed in the Senate produced individual and corporation taxes on capital gains impressed the con $100,oo0,000 of revenue more than was necessary. ferees as extreme; and accordingly-in consideration of the lower rate 1\Ir. JONES of New 1\Iexico. Evidently the Senator's conclu of 12~ per cent on ordinary corporation income-it is recommended that the privilege of paying a reduced rate on capital gains be con sion follows in the alternative. I will state, however, that the fined, as in the House bill, to individuals; and that individuals electing Senator from Penn yly-ania [1\Ir. PENROSE] in his state~ent to utilize this provision be permitted to include in capital gains profits calls attention to the fact that on the 1st·of November the Presi derived from the sale of stock in corporations. dent wrote a letter saying that he had found a means of raising That is a Y"ery seductiYe statement. This is -the pl'ivilege $94,000,000 from some other source, through the sale of rail ·conferred upon individuals; if they make capital gains, either road securities and some other things, thus making it unnec in the disposition of real estate or even in the sale of stocks sary to do this and demonstrating, if the Senator please, that and bonds, they are to have a reduction in their taxes. But this whole legislation at this time is of a haphazard cl).aracter let us see what individuals are brought within the terms of the of the very worst sort. . bill. Upon page 23 of the bill as it cQmes fro'l:n the conference As I have previously stated, we passed a budget bill here-a committee I find this provision : bill ·which was lauded from one end of this country to the In the case of any taxpayer (other than a corporation) who for any other. It was said that the time had now come when some taxable year derives a capital net gain there shall (at the election of system should be put into the affairs of the Government, when the taxpayer) be levied, collected, and paid, in lieu of the taxes im some business sense should be put into it; that we would have posed by sections 210 and 211 of this title- our budget, we would ha\e our official estimate of the necessi Those are the normal and surtax provisions of the bill. ties of the Government, and then we would frame revenue leg A tax determined as follows : islation to meet those necessities, and meet them no more and I ask the attention of Senators to this : no less. But what clo we find here now? In view of this great, A partial tax shall first be computed upon the basis of the ordinary exalted idea which has been sent abroad over the country as net income at the rates and in the manner provided in sections 210 and 211, and the. total tax shall be this amount plus 12~ per cent political propaganda, we find the whole thing overturned, and of the capital net gain ; but if the taxpayer elects to be taxed under here at the last minute the chairman of the Finance Commit this section the total tax shall in no such case be less than 12~ per tee, coming in from the committee of conference, tells us about cent of the total net income. a letter from the President of the United States to some one, Who will get the benefit of that provision? Only the man we know not whom-- who pays a total t•.x on his net income of 12~ per cent, and Mr. SIMMONS. Mr. President, if the Senator will permit that is the individual with an income of $31,000 or more So me, I should like to interrupt him. I want to say to the Sena we have this provision in the bill, and we felt that it was neces tor from Montana that because of the fact that most of the sary to reduce the taxes upon capital gain, and if a man sold changes that have been made in these rates do not go into his house or his ranch at a profit, or sold his factory at a effect until the 1st day of January of this year-that is, in the profit, or sold any other capital at a profit, he should not have middle of the present fiscal year, ·1922-the deficit will not be to consider all of that profit as gain during the one taxable so very great for this fiscal year. The actuary of the Treasury year. Therefore the Senate provided. that in such case he tells me that the bill as reported back to the Senate by the con should consider only 40 per cent of those gains, in making his ference committee will involve a deficit for this fiscal year of income tax return. possibly not oT"er $51,000,000, but that when the bill gets into That applied to everybody, as it was passed by the Senate. full operation, as it will be in the fiscal year 1923, there will The man who bought a home for $5,000 and sold it for $6,000 be a deficit of $170,000,000. under the Senate provision would have to pay a tax upon only Mr. .JONES of New l\Iexico. l\lr. President, all of these cor 40 per cent of the thousand dollars gain. It was enlarged in the POl·ations earning only 3 ·or 4 per cent upon their invested Senate, over the objection of the Senator from Wisconsin [l\fr. - capital, and even up as· high as 8 per cent upon their invested LENBOOT] as I· understand, so as to include stock transactions. 8172 CONGR.E SION.._\_L RECORD-SENATE.· NOVE:i\IBER 23, :1'\ow, in all of these instanc s of capital gain, whether coming lli>. JONES of New ::.\Iexico. In ju tice to the COll)()rations, from the transfer of real property, or from the sale of stocks or to the conferees? and bonds, '\\e ha'e a provision for relief, but it is limited to 1\lr. SHL\IONS. Either way the Senator wantc:; to put it, those '\\ho ha\e incomes in excess of $31,000 a year. because I think the conferees had their mind pretty well ~ et Can Senator. imagine a more sh1pendous infamy than S11Ch on the interest of corporations. a propo.·1tion as that? At the time the conferees of the Sen :llr. JONES of :Xew l\le:\."iCO. If the Senator can distort hi. ate were appointed, the Senate -wanted all to participate alike tatement into a ju tification of the act of the conferees, he is h1 the reduction of taxation upon capital gain; but, as I think a greater intellectual acrobat ti").an I am. the 'enate and the country will belie\e the conferees carried Mr. SIM.c'\IONS. I did not say in ju~ tification. I ~aitl 1 in out the purpose to g1·ant relief, through this bill, only to those justice " to them. who are profiteering upon the country, who have high incomes, Mr. JO~TES of New :llexico. Explain this as you will, while and to put the burden upon those who are less able to pay. it may be in ju~ tice to the conferees, it is an injustice to ti1e 3Ir. K.lliG. I would like to haxe the Senator tell me just indindual taxpayers ilf the country. Now, I desire to read how that would operate in a case such as I ·will illustrate. .As another portion of the statement of the Senator from Penn yl sume a capital gain of a million dollars by some individual yania, referring to the estate tax, as to why the Senate con who .~ e net income is two or three or four hundred thousand ferees receded on that. :llany people haYe an idea that estate tlolh.tr a year. As ume the case of a farmer who. e income is taxes should not be so \el'Y high ; others think they should be t\\o or three thousand dollars a year, who has owned his farm high., and still others think they should be very high. I cau for many rear , but during the past few rears, by reason of understand that when you fix a tax rate upon estateN of de .·orne industrial de\elopment in his neighborhood, or from other cedents you are doing an arbitrary tiling, and that :rou are gov causes, it has increa-ed in 'alue \ery m.uch, let us say 100 erned only by your own en e of justice in the matter. If the per cent, and he sells that farm .at an advance of 100 per cent. conferees had come back to the Senate and s.aid, "We receded Row would the bill a it comes from the conference committee on the amendment inc1·easing the tax upon estates becau e the operate as to tho-e two cases? House conferee ~ felt that the House had gone far enough, and Mr. JONES of Xew ::.\Ie:xico. unle- he had a total net in they were not willing to go any higher," no particular com orne of $31,000 or more, he would be taxed upon the full plaint could ha'e been made. amount of that gain. But let us see what they say abont it: Jir. KIKG. And the man "~ hose income was half a million, On two important amendments to the estate-tax title the managers :md whose. capital gain ·was a million, '"~ould pay only-- on the part of the "enate were finally compelled to yield to the )Ir. JONES of New ::Uexico. He would pay only 12! per persuasive arguments and persistent demands of the House conferees. cent tax: upon the million dollars gain. Then they tell us what they were: In enate amendment Xo. 582 the estate-tax rates were increa.seu llir. KL.""\G. I really can not under~tand how a conference b:r four new brackets, raising the present maximum rate of 25 per cent committee, if they m1derstood such a monstrous inequality, to uO per cent. These increased rates, it was shown, could not bring could llaYe indorsed it. There must be some mistake in the in any aduitional re\enue before ihe fi ·cal year 1924- enator·s computations; the conference committee must ha\e That was one argument. They continue-- been obli\ious to the fa.ct, or-ancl I can not belieye it of them and they woulc-:.. U adopted. ~o timulatc the distributi that. It i true that the im:ome-tax prm-isions of the bill do Resolved, That the Senate hereby requests the President to authorize United States delegates at the Conference on Limitation o! Armaments, not become effective for over a year. Not until 1\larcht 1923, now sitting at the city of Washington, to display snch a flag at the will anybody be c..'llled upon to make a.n income-tax return · conference. unuer the pron ions of this bill. But, it i said here, it is im 1\Ir. WALSH of Montana. I ask unanimous consent for the possible to estimate the amount of revenue which will be re present consideration of the resolution. quired. Then, I ask, Why shonld the bill be put through now? l\Ir. SMOOT. 1\.ir. President, before that is done, I suggest - That, I think, is answered in another paragraph of this state- the absence of a quorum. ment, as follows: The PRESIDING OFFICER. The Secretary will call the roll. The revenue act of 10!!1 is :1. tran itional or temporary measure. The roll was called, ancl the following Senators answered to Why? their names : It does not place the tax systE.>m on a stable or scientific basis. Ashurst Barris Myers Spencer To that I heartily agree. Brandegee Harri on Nelson Sterling Brou sard Heflin Nicholson Sutherland But it is better than the law which it will supersede. Bursum Jones, N. Mex. Not·beck Swanson l\1r. Presi TAX ltEVISION-cONFERENCE REPORT. tions; but the American people are not willing to have taxes The Senate resumed the consideration of the report of the imposed that are unjust and discriminatory. The American committee of conference on the disagreeing T"otes of the two people are not willing to have a tax imposed in one way upon Houses on the amendments of the Senate to the bill (H. R. one class of business and a tax imposed in another way upon 8245) to reduce and equalize taxation, to amend and simplify identically the same kind of business; nor are the American the revenue act of 1918, and for other purposes. people willing to impose taxes upon any one line of business Mr. SMOOT. Mr. President, I a·m going to take but a few hy way of penalties, if you please, and allow other classes of II1oments of the time of the Senate, for I am sure that a num business to escape taxation entirely. No tax bill will e\er ber of Senators are expecting to lea\e the city within a very meet the approval of the American people until a. nondi criru ~ short time and want to vote on the conference report before natory plan is carried out, and I am sorry to say that the pend leaving. So I am not going to undertake to answer any of ing bill is not uch a measure. the charges which ha\e been made or any of the criticisms 1\Ir. KING. 1\lr. President, will my colleague yield? which have been offered against the conference report. _\Vith The PRESIDING OFFICER. Does the Senator from Utall many of those · criticisms I agree most heartily. Others, it yield to his colleague? seems to me, are not made in good faith, indeed, as I have 1\fr. Sl\JOOT. Yes. heard some Senators criticizing the conference report, I have 1\Ir. KING. In this last obser\ation perhaps my colleagua wondered why, because when the bill becomes a law it will is complaining about the excise taxes levied in the bill. l\1v be tlle present revenue baby merely dressed in pink instead colleague, with his long experience and his wide knowledge o~f ~red. . the subject, knows that some subjects and commodities and However, I have felt, l\Ir. Presi me .that .it would be ·better for the country, better for busine6S, Mr. STANLEY (w.hen 1\.Ir. . tREED's name was called). The . better for the industries, better for the Jaboring man, better Senato1· from Missouri is absent on im_po1·tant business. If for 1the taxpayer, to ha-ve the 1pending bill passed ·rather than to present, he would -vote ".nay." have it defeated. -One -reported to me that as.far as •be was con- Mr. SIMMONS (when 'Jlis name was culled). I Jm~e a gen· cerned he -would like to see it ·defeated, and ·by its defeat bring eral pair with ihe junior Senator from Minnesota [Mr. KEL· about a hasty revision of the revenue laws. LOGG]. He is .absent and I transfer that pair to the senior Mr. President, I want .to say: frankl-Y as -an .American citizen, Senator fl:om Missouri [Mr. REED] and -vote "nay." one interested in the welfaJ:e of ·all -sections of the country, of l\Ir. ·DIAL twhen M.r. :S:xrrm's name .was called). My col· business, of the laboring peo.Ple, and all, and one who -wants to 1eague is una\oidably detainea from the Senate. He is paired see the conditions existing to-day t.changed as quickly ·as pos- with the .Senator from South Dakota [Mr. STERLING]. I under sible, that I, too, have come .to the conclusion ·that tl we stand that if my colleague were pl>esent and allowed to vote .l1e should defeat this conference report, and leave business ..sus~ w.ould vote "nay." pended in the air foi· I do not .know how long, -it-w.oulcl be inde· 1\Ir. ·McNARY (when 1\!r. STA..."iFIEr.n's name was called). l\Iy fensible, and the result of it would be most burdensome u_p_on colleague is absent .from the -city. If p.resent, ·he would -vote the -people of .the United States. Bette1· a bad -bill with cer- "yea." tainty than to have uncertainty, and the institutions of the 1\Ir . .STERLING (when llis tDame "Kas called).· I transfer my country ·waiting, 'ho_ping, 1praying ,for a change, unable to ma'ke pair with the Senator from 'South Carolina [1\lr. ·s:urT.H] to the :any tmove rfb1· the ..future, not knowing what taxes they 'WOUld Senator from Indiana [Mr. NEw], nnd vote ".yea." have "to meet, not ·knowing .what obligations would be ,placed Mr. TRA.l\.IMELL (when his name wns called). I ha'e a pair upon 'them, -not knuwing .whether or not they c.ould meet them. with the senior ·Senator from !Rhode Island [l\Ir. CoLT], and in So, Mr. President, I concluded -that ·it ;was ..my -duty, not ;as a. his -absenae ~ withhdld ·IDY vote. iif I were _permitted to vote, I Republican, not as a Senator from the State of Utah, but as a sh:ould 'vote "J:ray." Senator of the United States, to•do all in my power tollave 1\1r.J:rEFLIN (when"illr. UNDrnwoon's"'lamewas ;called). My legislation passed that w.o.uld at least .allow -the !I)e01)1e of the colleague [_l\Ir. UNDERWOOD] ··i pai:ced ·with the senior .Senator ;United States to know what they are to expect -by way of taxa- from Massachusetts t[.Mr. ;LonGE]. 1-f 1pre ent :mil pel'lliitted •to tion in the coming•year. vote, my colleague-would .vote" nay." ·Do I believe 1that this bill is .going to be on .the statute books ;'1\lr. · w.:aRRE:..~ (when ·his ·name wa-s -called•) . J: J:la.\'e a .general very long? No. Do I think that it is going to be .amended, · 1pair ·w.itih .the junior Senator .from Notth Cm:olina [i\lr. -OVER and materially amended, within a :veJ:y :Shotlt time? I do. ]SIAN], .which I •transfer ·to -the :junior Senator -from Oregon '[1\Ir . .Senators may ask me why I think so, and I am .going to be STA~FIELD], and vote "yea." frank and say. that I think so because the American _people l\Ir. WILLIAl\lS .. (when his ·1mme was -called). .I .transfer my from one end of this country to the other are .not satisfied with pair with the :senior Senator from Penns_ylvanll). [Mr. PENROSE] the bill. They have condemned the existing re\enue law. . to th.e:senior Senator from Kebraska [1\lr ..HITCHCOGK], antl -·\ote They are justified in ·condemning it. I hate condemned it, and "nny." If the .senior Senator .from 1'\:ebrnska were -present, ..he at this time I ·want to ·make this prediction: . would vOte" nay." Congress, now that we are at ;peace, is going to crutinize 'The roll call w.11.S concluded. app:uopriations more closely rthan rthE}y ever ha-ve been scruti- · 1\lr.lBA.LL. 1 transfer my J>Uir :\'\:ith the ·senim- ·senator f.rom nized ·in the .past. .A:pp1·opriations are going to be cut to the Florida [Mr. FLETCHER] t9 .the junior Senator .'from 'Penm.-yl bone; and I want to give :notice now-that unless th-ey .are I am vania [Mr. Cnaw], and YOte "_yea." going to vote against .everything that will ,encourage extrava- l\lr. "1ildL'E~lli. I :transfer my ,pair .with th-e Senator from _gance and waste for the future. Wllen Congress t3.kes that po· Montana I1Ur. NYEns] to ;the junior Senatm from Dklahoma _sjtion and when we Jive up to 'it, we can within ·the ·coming · ~lr. HARRELD], and -vote "yea:" year revise this revenue 'bill .and take out every disctimina- , :lll.r. OURTlS. I am •requested to announce t11e ,absence o.f the tory tax in it. We can eliminate all of the unjust provisions .Senator tuom ·p_e~ylvania [Mr. 'P.Er\.--nosE] on accourit of illness. of existing law and such provisions as are contained in this con- .I am also .requested to announc-e the following _pairs : ference .report. We can not only do that, ·but we cun lower the 1 The Senator from 'Delaware [Mr. nu Pmn] "·ith the Senator surtaxes 1n a way. that will allow money to go l.nto circulation, from Louisiana [l\Ir . .RANSDELL]; and 'let business revive, and let employment be the rule ·instead The Senator from 'New Jersey Dir. EDGE] with the Senator of the reverse, as existing to-day. from Oklahoma [1\Ir. 0'\\.&'] .; Land Mr. President, l .promised not to speak more than·:!O minutes, The Senator from 1\lassa.chnsetts [Mr. LonGE] " "ith th-e Sen· . and I see that J: have already spoken a little longer than that. ator fmm .Alabama [,Mr. UNDERwo.on] . .The Senator :from Mns a But 1 desired to say to the .Senate just what I ' ha~ said in . dmsetts is detained on .official business. If _present, lle woultl ex-planation of the vote 1 shall cast. I 'have arrived at my deci- . \Ote "~ea." sion witli the greatest care. If I had acted upon my first im· Mr. GLASS. I .hav.e a ,general pair with the .senior Sena.tor .pulse, .I would have ;voted not onlY against the bill .but ·against ' fuom \.ermont [l\Ir. DILLil,GHAM]. In his .absence I run com the conference 1·eport; but for the ·reasons I ha.ve ·s.tated I am pelled to -withhold my vote. .If permitted to yote, I shouhl feaTfUl lthat if I did, and •that 'l"Ote -should •defeat the ;report, the vote " .nay." ·_results whi-ch I have predicted would ·follow. · 1 1\Ir. WALSH of Montana. I wish to announce that my col~ Tberefo.re ri think it is the duty of those who feel .a J: Uo to leagtte [1\11: • .l\IYERS] is l.mavoidabJy,absent. .If present, ·he Yould :vote 1for the conference report, .with the hope that this ·will ..be , vote "nay." a temporary measure and ·that it -will be amended .at the :ve:ry ' The result was announced---cyeas 39, nay · .29, as fOllows: earliest Clate possible. ~s~~9. Mr. CURTIS. Mr. President, let us have a -rote on the :con- · .Ball ·France McLean S.pencer ference report. Brantlegee Freling1m.ssen .:l1c..~ru:Y Starlin"' :fluthe-rland The VICE PRESIDENT. The question i · on agreeing to the -~~~~::rcl lliS~ng _M~~~~ on mown send conference report. ·Calder Jones, ·Wash. Oddie Wadswol't h 1\lr . .ttSHURST. I ask for the yeas and nays. Ca.me:ron Keyes Page Warren The yeas and nays were ordered, ·ann ·the reading clerk pro- Capp·er Lenroot ~h~pas t ·wat-son. 1nt1. 1 8 'Weller ceeded to •call the roll. ~ - ~~~~ir~ ~~.rti~;: Willi-s Mr. 'TRAMMELL (wh.en Mr. FLETOHER's name w_a called). --:Eroot "McKin'J.e.y SmQot I desire to announce the absence of m_y colleague o.n :O:fficinl XA.YS-..2.9. business. If present, he would vote "nay." He is pa'ired ·-with Ashurs t Heflin :Kor.ris Swanson the senior Senator from Delaware lM.r. B~]. 'Borah ~dri ck ~~~.;: e Walsh, 'l\la ~R . 1'\\alsb, Mont. Mr. ROBINSON (when the name ·of 1\Ir. JOK-ES ·of New Me:x- 1 .g~r~:~Kn ~~ .Robinson Watson, Ga. ico was cnlled). The Senator from New Mexico i,s puiretl on ,Dial LaFollette Shepp-ard Williams this vote with the Senator 'from l\Irune [Mr. FE.RL~.u.n]. If ~i~~Is ~g~~llar , ~~~ pre ent and at Jiberty to vote, he wo111d -rote "nay.'' 1 "Han:i··on :Korbeck stanley 'Mr. Sll\iMONS ;(when.Mr ..OIERMAN's name .was oalled) . .i\Iy , .NOT WOT- ING-~ ~ . colleague 1s unavotdatily absent 'from the "Senate. 'He is _paired , •Colt FJetah-er Kenyon Penro e with the senior Senatol' from Wcyoming IMr. W >WRE:r\]. J:f 'lilY ·CJ;ow Glass Lodge Ransdell colleague -we.re :_present, he :would vote ".nay." ~-~ins Harreld Myers ':Reetl Smith l\Ir. GERRY (when 1\Ir. OwEN's name .wa.s called),. il: '.desil·e I W~~~~am ~~;~~~ck ~~~b.e:u1,oy -Btnnfield to .announce that the Senatm· .from .Oklahoma is ,paired with the , .Edge .Jones, .N.Mex. .OvBJ:m.an fl:rammell .Senator from New J'ersey [1\Ir. "EDGE]. li present, the :Se11ator : iF..eTnalu Kello~g 'Owen 'Underwoo Plll~ TING OF BE\ENUE ACT OF HJ21. State? We have obtained that approval in very many of these l\Ir. S~\IOOT. Mr. President, I offer the following resolution cases. The last batch of nominations which has just been pre and ask for its immediate consideration. · sented, of course, has not yet been handed to our committee. I The YICE PRESIDEXT. The Secretary will read the resol;u THE JOURN:A.L. manne.~ before a duly constituted investigating committee of The Journal of the proceedings of the legislative day of the Senate; but if the Senator from North Dakota prefers to Wednesday, Xovember 16, 1921, was reau and approved. ha\e a series of explosive presentations on the floor, that course may be followed I suppose. INVESTIGATIO~ OF D1.'E LOBBY. Mr. KING. I sincerely hope the Senator from North Dakota 1\lr. KING. ~Jr. President, I ask unanimous consent that the is not going to object to the consideration of this measure or to Senate proceed to the consideration ·of Order of Business 314, oppose its passage. I can state to the Senator-- Senate resolution 77, which was ·reported by the Committee ou 1\Ir. McCUMBER. Let me say to the Senator that if we want the Judiciary, was then referred to the Committee to Audit to go into another investigation along this line, I have not the and Control the Contingent Expenses of the Senate, and subse slightest objection, but I know there are literally hundreds and quently reporteu back by that committee. It is the dye-investi hundreds of pages of testimony which have been taken upon gation resolution. the same ·subject which most of the Senator. , at least, have The VICE PRESIDENT. The Senator from Utah asks never read. unanimous consent for the present consideration of Senate reso Mr. KING. Let me say to the Senator that I think he is in lution 77, the dye-investigation re olution. I s there objection? error. There are not hundreds and hundreds of pages, but Mr. JONES of Washington. Let it be read. there are, perhaps, 50 or 75 pages bearing directly upon the The AssiSTANT SECRETARY. The Committee on the Judiciary matter covered by the resolution appearing in the hearings of proposed an amendment to strike out the preamble, resol\'ing the Ways and l\feans Committee of the House and the Com clause, and the body of the r~solution and to substitute a new mittee on Finance of ths Senate, but-- ·preamble, resolving clause, and resolution. The Committee to l\Ir. McCUl\IBER. There are many more than that in the Audit and Control the Contingent Expenses of the Senate Committee on Finance of the Senate. report it back with an amendment to trike out the last clau ·e Mr. KING. But I can assure the Senator that his committee of the amendment. did not even skim the surface of the subject. Witnesses ·. ent by Mr. JONES of Washington. We would like to have the reso the dye monopoly, including paid attorneys, testified in favor lution read. That does not tell us anything about wliat it is. of an embargo, but no probe w·as made of the monopoly, the Mr. KING. Let the resolution be read as reported by the methods by which it operates, the organizations compo ing it, Committee on the Judiciary. the sums of money expended in its behalf to secure leg~slation The ASSISTANT SECRETARY. As reported by the Committee 011 and to control public opinion and decei\e the electorate of the Judiciary the re olution reads as follows: the United States. Whereas it has been charged that the dye industry is controlled by a I can assure the Senator that his committee diu not make combination of corporations and that it is in fact a monopoly, and an in\estigation. They listened to paid lobbyist and attorneys that in order to maintain such monopoly and obtain an embargo who made ~pecious pleas for legislation which would enable the against the importation of competing dyes, has employed agents, attorneys, and lobbyists to influence Congress in behalf of special dye interests to rob the American people. There should be an legjslation in the intet·est of such dye monopoly: Now, therefore, investigation that will investigate, that '~ill get all the facts be it relating to this monopoly, its activities, its s :nister purposes, its Resolv ed, That the Committee on the Judiciary, or any subcommittee reprehensible if not corrupt methods of operation, its persistent thereof, is he1·eby authorized and instructed to investigate the charge that the dye industry is controlled by a combination of corpo1·ations efforts to control Congress and secure legislation that will which is in fact a monopoly and has employed agents, attorneys, and enable it to destroy all competition and put millions of 11rofits lobbyists to influence Congress in behalf of special legislation in the annl!ally into the pockets of a favored few. interest of such monopoly and report its findings to the Senate, to gether with such recommendations as it may deem appropl'iate. But I am anxious to get a vote and wm not make further Resolved further, That the committee is authorized to subprena wit reply to thE' Senator from North Dakota. Let me add that in nesses, send for persons and papers, to administer oaths, and to my opinion no Senator who desires the facts and full informa employ the neces ary clerical assistance in the prosecution of such investigation. tion upon a monopoly that has become an evil will oppose this The Committee to Audit and Control the Contingent Ex resolut:on or any honest effort to investigate the dye monopoly. pen es of the Senate proposes to strike from the resolution the Mr. NORRIS. Mr. President, it seems to me, as I heard the second resolve. resolution read, that the particular clause which the Committee Mr. STERLING. 1\Ir. President, I -.,·ould like to have read, to Audit and Control the Contingent Expenses of the Senate then, the resolve which the Committee to Audit and Control attempts to strike out by its amendment ought to be amended, proposes to strike out. and before the motion to strike out is voteu on I think would The Assistant Secretary read as follows: be. the proper time to perfect the r:esolution. I may be mistaken, but, as I remember, the main resolution authorized the Judi Resolved further, 'Ihat the committ~e is authorized to subprena wit nesses, send for persons and papers, to administer oaths, and to employ ciary Committee or any subcommittee of the Judiciary Commit the necessary clerical assistance i.n the prosecution of such investiga tee, and so forth. The other clause merely author;zecl the Ju tion. diciary Committee to subprena witnesse , and so forth. The res ~fr. CALDER. The committee struck out the last resolve be olution ought to read " or any subcommittee," it seems to me. cause the authority to subprena witnesses, to send for books The question of the authority of a subcomm!ttee, if one were and papers, and all the other things provided in the second re appointed, might arise wben they should undertake to go ahead. solve, is already \ested in the Committee on the Judiciary. Mr. KING. l\fay thE' arnendmf>nt offered by the Committee to :Mr. KING. If that be true, what objection can there be to Audit and Control the Contingent Expenses of the Senate be making assurance double sure by passing the resolution as it read? I refer to the provision which it seeks to eliminate. The came from the Committee on the Judiciary? resolution, I think, as it was reported by the Senator from Iowa :!\Jr. CALDER. There is no objection to that being done if the [l\lr. CuMMINS], the chairman of the subcomm;ttee of the Ju provision in the second resolve, permitting the committee to diciary Committee, is sufficiently broad and comprehensive. hire clerical assistance, shall be stricken out. Mr. NORHIS. Let us have the resolution read and see about l\lr. :.UcCUl\IBER. 1\fr. President, I do not think it is at all that. I may be mistaken. necessary for the committee to go into a long and extensive in The VICE PRESIDENT. The resolution will be read. ve ligation. The great trouble is that we do not read the re The ASSISTANT SECRETARY. The (';Qmmittee to Audit and Con ports of the im·estigations that have been conducted. If tbe trol the Contingent Expenses of the Senate proposes to amend Members of the Senate would read all of the testimony extant the resolution reported by the Committee on the Judiciary by to-day on this subject taken by the Committee on Ways and striking out the following words: Means of the House and the Committee on Finance of the Sen Resol,;ed further, That the committee is authorized to subprena wit ate, I think they would find all that they could obtain by further nesses, send for persons and papers, to administer oaths, and to employ in\estigation along the same line. All Senators have got to do t~1e necessary clerical assistance in the prosecution of such investiga is to read the testimony and make up their minds whether or tiOn. not there bas been such a propaganda as is supposed to influ Mr. KING. If the Senator will pardon me, I think his point ence Senators, a!Jd also as to whether or not the dye industry is would be covereu if after the word "committee" there would a monopoly. The evidence is already taken; it is at band. be inserted the words " or any subcommittee." :Ur. ~IOSES. I will say to the Senator from North Dakota Mr. NORRIS. I Yery much doubt that. that there is a \ast amount of evidence on this subject that has Mr. KING. I have no objection to the amendment suggested never been presented to any committee. I myself happen to by the Senator being adopted. have some that bas never been presented to any committee. I l\Ir. NORRIS. The main resolution provides that the investi happen to have some evidence about the activities of this group gatio.n shall be made by the Judiciary Committee or "any sub in my State which never has been presented to any committee committee thereof." In the second resolving · clause there or to the Senate or to anybody else. I should prefer that such should be inserted, after the words " the committee," the words c\idence as I have should be submitted in a proper and orderly " or such subcomlllittee." 8180 CONGRES~ION 41· .RECORD-SENATE. NovEl\IBER 23, Mli. CUMMINS·. Mr. President, will the Senatoo:· from Ne-- would amount to nothing ff" we resolved that, in our opinion, braska yield to me fo1' a moment? the dye industry was a. mono1)0ly. Jeverthele s., if the Senate Mr. NORRIS. I yield to th~ Senator from Iowa. is determined: to· enter upon· thi"' field, I would ~u.ggest that if Mr. CUl\1l\IINS. As I remember, by general resolution the the second resolve, authorizing the committee or subcommittee Judiciarsr Committee or any subcommittee of that committee to subpoona witnesses and to send for persons an It asked for an inYestigation of Yarious lobbies and their efforts Brock Dickie to be postmaster at Dixon, Calif., in place of to secure legislat!on or to preYent legislatioD. It calls atten M. B. Wilson, resigned. tion to the many lobbies which seek to control or influence Daniel Dennis to be postmaster at Walnttt Grove, Calif., in Congress, and pro"lides for their in-vestigation. The Judiciary place of. A. F. Brown, resigned. Committee amended the resolution and limited the investiga Alex Chai.m to be postmaster at Byron, Calif., in place of tion to the dye lobby and dye monopoly. I regret the amend A. F. Donaldson (appointment declined). ment, but must be content for the present. However, I de Percy S. Peek to be postmaster at Mokelumne Hill, Calif. mand the passage of the resolution as 'reported back to the Office became presidential April 1~ 1921. Senate by the Judiciary Committee. I ask for a -vote. Gustav A. Thoren to be postmaster at Eldridge, Calif. ffice Mr. CALDER. Mr. President-- became presidential April 1, 1921. The VICE PRESIDENT. The first inquiry is whether there Lester S. Clark to be postmaster at Albion, Calif. Office be is objection to the present consideration of the resolution? came presidential April 1, 1921. Mr. FRELINGHUYSEN. :llr. President, I shall object unless Carl A. Romer to be postmaster at San Juan Capistrano, the Senator agrees to amend his resolution in the regard I Calif. Office became pre idential April 1, 1921. ha\e indicated. COLORADO. Mr. KING. I mo\e, then, that the Senate proceed to the con George W. He.flin to be postmaster at De Beque, Colo., in sideration of the re olution. It has been on the calendar for place of Nettie Cornwell. Incumbent's position expired July some time. 10, 1920. The VICE PRESIDENT. Tlle enator from Utah moves Frank M. Whalen to be postmaster at Deertrail, Colo., in that the Senate proceed to the consideration of Senate resolu place of L. E. Wible. Incumbent's commission expired January tion 77, creating a special committee to im·estigate the ex 30, 1921. penditures made in bellalf of Yarious propaganda and in the Juan R. Valdez to be postmaster at San Luis, Colo. Office maintenance of lobbies in Washington. became presidential January 1, 1921. Mr. FRELINGHUYSEN. I suggest the absence of a quorum. Mary .1\IcConnell to be postmaster at ~.Iinturn, Colo. Office The VICE PllESIDE1'-.'T. The Secretary will call the .roll. became presidential January 1, 1921. The roll "·as called, and the following Senators answered to their name CON~ECTICUT .. Brandegee Hale McKinley Sutherland Arthur \V. Dickinson to be postmaster at Rockyhill, Conn., Broussard Harrison McNary Townsend in place of F. C. Warner, resigned. Bursum Heflin Moses Trar.-mell Levi C. Frost to be postmaster at Milldale, Conn. Office be Calder Hitchcock Norris Wadsworth Cameron Kendrick Page Walsh, Mass. came presidential July 1, 1920. Capper Kenyon Poindexter Warren FLORID..!... Cummins King Sheppard Watson, Ga. Curtis La Follette Shortridge Willis Mattie D. Perry to be postmaster at Floral City, Fla. Office Dial Lenroot Smoot became presidential April 1, 1921. Frelinghuy!;;en ::UcCumber Spencer Gerry McKellar Sterling William T. Graves to be postmaster at Cottondale, Fla. Office The YICE PRESIDEXT. Forty-one Senators haYe answered became presidential April 1, 1921. to the roll call. There is not a quorum present. GEORGIA. Maggie Edwards to be postmaster at Canton, Ga., in place FL~A..L .AD.JOURN:l!ENT. of W. J. Webb. Incumbent's commission expired July 25, 1917. :Mr. CURTIS. I moYe that the Senate adjourn sine die. Maude S. Erwin to be postmaster at Fair Mount, Ga. Office The motion was agreed to; and (at 4 o'clock and 38 minutes became presitlential July 1, 1920. p. m.) .the Senate adjourned, the adjournment being sine die under the concunent resolution of the mo Houses. IDAHO. Chester A. t ,,,ruwall to be postma ter at Rupert, Idaho, in place of Paul Disney, resigned. KOliiiNATIONS. Hugh H. Hamilton to be postmaster at New Plymouth, Idaho, in place of H. H. Hamilton. Incumbent's commission expired "ExeC1tti-l;c nominations r6ceit:e.il by the Senate Novmnber 23 July 25, 1920. (legislatiz:e d-iltJ of Norem'be1· 16), 1921. George Alley to be postmaster at Bancroft, Idaho, in.place of .MEMBER OF FEDERAL -Bo.. um FOP. ,:-.O,C.A.TION.AL EDUC.ATIO~. George Alley. · Incumbent's commission expired December 20, Edward T. Franks, of KentuckY., .to be a member of the Fed 1920. eral Board for Vocational Education, for'·a term of three years, Alva A. Lewis to be postmaster at :JicCammon, Idaho. Office Yice James P .. ::Uunroe, term expired. became presidential July 1, 1919. • RECEIVER OF P"GBLIC l\!ONEYS. , Dalton C. Rogers to be postmaster at Culde-ac, Idaho. Office became presidential October 1, 1920. Edward P. Gorman, of ·wausau, Wis., to be recei-rer of public moneys at Wausau, Wis:, Yice Kurt A. Beyrei , resigned. ILLINOIS. Maurice E. Murrie to be postmaster at Grayslake, Ill., in place POST~.U.STERS. ·of R. W. Churchill, resigned . .ALABAMA. Ro ella L. Fletcher to be po~tmaste.r at Easton, ill., in place llobert M. ::Uahler to be postmaster at Loxley, .Ala. Office of F. H. Conroy. Incumbent's commis ion expired January 15, became presidential April 1, 1921. 1921. Cullie 0. Porter to be postmaster at Hillsboror Ala. Office Otto A. Unbehauen to be postmaster at :llount Oarmel, Ill., in became presidential .Apri11, 1921. place of Frank Storckman. Incumbent's commission expired Alice E. Welch to be postmaster at Whistler, .Ala. Office be December 17, 1919. came presidential October 1, 1920. Charles A. Cline to be postmaster at Clinton, Ill., in place of George W. Buck to be postmaster at Thomaston, Ala. Office G. B. l\Ianel, resigned. became presidential October 1, 1920. · William C. Henley to be postmaster at Nashville., Ill., in place Alida J. Cox to be postmaster at Spring Hill, Ala. Office of E. F. Bie...'*!r, deceased. became presidential October 1, 1920. . Emil Straka to be postmaster at Berwyn, TIL, in place of John .A.. Griffin to be postmaster at Helena, Ala. Office be George Petertil. Incumbent's commission expired August 1, came presidential April 1, 1921. 1921. ARKA~SAS. · Edwin Temple to be postmaster at Tampico, Ill., in place George L. Fink to be postma ter at Xewark, Ark., in place of J: H. Daley. Incumbent's commission expired June ::!.'3, 1920. of 0. F. Craig. Incumbent's commi sion expired January 31, Harrison T. Berry to be postmaster at Morrison, Ill., in 1921. place of Ray Raridon. Incumbent's commission expired July Paul Smith to be postma ter at Xettleton, Ark. Office be 12, 1920. came presidential January 1, 1921. Willis M. Hoag to be postmaster at Princeville, Ill., in place Jo eph L. 1IcLanghlin to be postmaster at Perry, Ark. Office of M. V. Conklin, resigned. . became presidential January 1, 1921. Ralph R. Larkin to _be_. postmaster at Prairie du Rocher, Ill., C.ALIFo~·~·IA. in place of W. E. De Frenne, resigned. Raymond C. Brackett to be po tmaster at Geyserville, Calif., Ewell V. Rigg to be postmaster at E INDIAN.A. LOUISIANA. Charles W. Burkett to be postmaster at Otterbein, Ind., in John E. Pickett to be postmaster at Fisher, La., in place of place of J. W. Carroll. Incumbent's commission expired July H. M. Clark, resigned. 21, 1921. John H . .Allen to be postmaster at Plain Dealing, La., in plnce Ethel J. Pinney to be postmaster at La Crosse, lnd., in place of J. H. Allen. Incumbent's commission expired ~larch 16, of E. J. Pinney. Incumbent's commission expired March 16, 1921. 1921. Alice I. Redmond to be postmaster at Delhi, La., in place of Winbern H. Dillen to be postmaster at Pittsboro, Ind. Office B. M. Hulse, removed. became presidential July 1, 1921. Johnnie D. Stagg to be po tmaster at Long\ille, La., in place IOWA. of H. L. Rhorer, resigned. l\Iartin A. Aasgaard to be postrna ter at Lake MilL-:;, Iowa, Bernard Isaacs to be po~tma ~ ter at Gueydan, Ln .. in place of in place of C. W. Wescott. Incumbent's commi sion expired C. N. LeBlanc. Incumbent s commission expired A-pril 19, 1921. 1\farch 16, 1921. MAINE. 'arl Nielsen to be postmaster at Moorehead, Iowa, in place of Benjamin F. Ham to be postmaster at Unity, l\Ie., in place of F. R. Parker. Incumbent's commission expired March 16, 1921. ~- T. Whitehouse. Incumbent's commission expired December Elmer L. Langlie to be postmaster at Marquette, Iowa, in 20, 1920. place of .A. B. Berry, -resigned. GenHa A. Berry to be riostmaster at Brownville Junction, Raymond F. Sargent to be postmaster at Fonda, Iowa, in Me., in place of G. W. McLain, deceased. place of J. J. McCartan. Incumbent's commission expired . Majorie R. Tozier to be postmaster at 'Vest Enfield, :Me. March 16, 1921. Office became presidential July 1, 1921. Emil C. Weisbrod. to be postmaster at Fenton, Iowa. in place Freeman L. Roberts to be postmaster at Vinal Haven, Me .. of J. A. Schwartz. Incumbent's commission expired March 16, in place of L. 1\1. Treat, resigned. 1921. Le Forest T. Spear to be postmaster at Rockport, Me. , in Hugh W. Dickson to be postmaster at Delta, Iowa, in place of place of H. M. Poland. Incumbent's commission expired. March G. W. Bensler, resigned. 16, 1921. James F. Temple to be postmaster at Bode, Iowa, in place Joseph B. Lewis to be postmaster at Hampden Highlands, Me. of A. l\1. Johnson. Incumbent's commission expired March 16, Office became presidential October 1, 1920. 1921. "William H. Hall to be postmaster at Allerton, Iowa, in place :MARYLAND. of Ed. McConaughey, resigned. Frank T. Buckingham to be postmaster at Woodt5ine, Md., in 'Villiam W. Moore to be postmaster at ~linswortlt, Iowa, in place of L. H. Gosnell. Incnmbenfs colllmi. ·siop expired April place of W. W. l\Ioore. Incumbent's commission expired .August 24, 1921. 7, 1921. Calvin S. Duvall to be postmaster at Haithersburg, l\1d., in Thomas Phillips to be postmaster at Dedham, Iowa. Office place of G. W. Etchison. Incumbent's commi ·sion expired A.pril became presidential April 1, 1921. 24, 1921. Ulysses G. Hunt to be postmaster at Plymouth Iowa. Office M~SSACH U SETTS. became presidential April 1, 1920. ~ Martin .A. Sandstrom to be postmaster at Kiron, Iowa. Offi-ce C. Edgar Searing to be postmaster at Stockb1idge, Ma s., in became presidential January 1, 1921. place of E. W. Sullimn. Incumbents commission expired. July John F. Cagley to be postmaster at Ionia. Iowa. Office be- 17, 1921. came presidential January 1, 1921. • Elmer G. Pike to be postmaster at Dalton, l\Ias ., in place of Weber B. Kuenzel to be postmaster at Garnaville. Iowa. J. J. Kelly. Incumbent's commission expired July 25, 1920. Office became presidential January 1, 1921. Henry B. Sampson to be postmaster at Soutll Lancaster, :Ma s., Earl M. Skinner to be postmaster at l!.,arnlw.mville, Iowa. in place of J. H. Whelan. Incumbent's commission expired May Office became presidential July 1, 1920. 14, 1921. Elizabeth Friman to be postmaster at Noda,...-ay, Iowa. Office John T. Toomey to be postmaster rit Oxford, Mass., in place of became president~al January 1, 19~1. J. T. Toomey. Incumbent's commission expired September 7, 1920. RA~SAS. Charles F. Slate to be postmaster at Northfield, l\Ins~., in place Frederick B. Larkin to be postmaster at Beattie, Kans., in of E. K. Callaghan. Incumbent's commission expired July 25, place of W~ J. Halvering. Incumbent's commission expired 1920. . March 16, 1921. Robert l\L Mudgett to be postmaster at W oro nco, Mass. Office lara Cuyer to be postmaster at Arlington, Kaill!., in place became presidential July 1, 1920. of F . A. Brooks. Incumbent's commission expired January 23, Warren C. Hastings to be postmaster at Southwick. l\la ·s. 1921. Office became presidential January 1, 1921. Ernest Toomey to be postmaster at Neodesha. Kans., in :MICHIOAK. place of Ernest Bray, resigned. ·Ezra D. Belinger to be postmaster at Bucklin, Kans., in place l\Ieta A. Patterson to be postmaster at Edwardsburg, 1\lich., of C. T. Emmons. Incumbent's commis ion expired May 7, in place of E. E. Patterson, deceased. 1921. Ward Reynolds to be postmaster at Beulah, l\Iicb., in place of 1\athan W. Huston to be postmaster at Columbus. Kans., in G. M. Dokey, jr. Incumbent's commission expired December 20, place of P. J. Hendrickson. Incumbent's commission expired 1920. J\1a rch 13, 1920. George E. 1\Ieredith to be postmaster at l\linden City. :Mich., KE "TUCKY. in place of A .. C. Kulish, resigned. Harold B. Whalley to be postmaster at Kalkaska, :Mich., in William E. Ashby to be postmaster at Shepherdsville, Ky., place of Cornelius Cronin, deceased. in place of Conrad Maroman. Incumbent's commission expired Harry G. Turner· to be postmaster at Covert, l\Iich., in place July 14, 1920. of G. A. Enlow. Incumbent's commission expired December 20, Eli G. Thompson to be postmaster at ProYidence, Ky., in 1920. place of F. A. Casner resigned. MINNESOTA. Herbert C. Miller to be postmaster at Pembroke, Ky., in place of F . H. Wade, resigned. Elmer B. Dahl to be postmaster at Pine River, l\Iinn., in place Hebron Lawrence to be po tmaster at Tompkinsville, Ky., in of W. G. Stewart, resigned. place of B. L. Bradshaw. Incumbent's commission expired De Frank H. Beyer to be postmaster at Elgin, Minn., in place of <:ember 20, 1920. De Wane Searles. Incumbent's commission expired March 16, Johu P. Balee to be postmaster at Guthrie, Ky., in place of 1921. Thomas Mimms. Incumbent's commission expired Jtlly 21, Gilbert J: Brenden to be postmaster at Badger, 1\Iinn., in 1!)20. place of P. 0. Frylund, resigned. Lettie P. Thompson to be postmaster at Sadieville, Ky. Stanley A. Torgerson to be postmaster at Hawley. 1\linn., in Office became presidential January 1, 1921. place of N. J. Thysell, deceased. John S. Jones to be postmaster at 'Vest Point, Ky. Office be Charles H. Huntsberry to be postmaster at For~st Lake, came presidential October 1, 1918. Minn., in place of A. W. Johnson, resigned. Daniel H. Hill to be postmaster at Cook, Minn., in place ot I-._ Otis C. Thomas to be postm:lster at Liberty, Ky. Office be came presidential J::mn.ar~~ 1, 1921. 0. J. Leding. Incumbent's commission expired March 16, 19~1. 1921. 8183 'Villiam H. Sturgeon to be postmaster at Canton, Minn., in Willard Steng to be postmaster at SyTacuse, Xebr., in place place of W. H. Sturgeon. Incumbent's commission expired of W. X. Hunter. Incumbent's commission expired ::\!arch 16, ::.Uarch 16, 1921. 1921. Lida K. Gray to be postmaster at Taylors Falls, Minn., in NEW JERSEY. place of I.J. K. Gray. Incumbent's commission expired 1\Iay 17, James .A. Morrison to be postmaster at New ID:uriswick, ~. J., 1921. in place of P. H. S. Hendricks, resigned. Olaf :lL GruYen to be postmaster at 2\[entor, Minn. Office be William Hockenjos, jr., to be postmaster at Lake Hopatcong, came presidential January 1, 1921. ~. J., in place of F. R. Crater. Incumbent's commission ex Jennie ~I. Payne to be postmaster at Goodridge, :\linn. Office pired March 16, 1921. became presidential April 1, 1921. John D. Seals to be postmaster at Kenvil, N. J., in place of John C. Thorp to be postmaster at Shevlin, Minn. Office be W. D. Jardine. Incumbent's commission expired :March 16, came presidential January 1, 1921. 1921. :MISSISSIPPI. Charles R. Bassett to be postmaster at Bloomsbm·y, N. J., .Jo. eph E. Lane to be postmaster at Flora, Miss., in place of in place of Louis Cressman. Incumbent's commission expired J. E. Lane. Incumbent's commission expired January 31, 1921. April 24, 1921. John N. Truitt to be postmaster at :Minter City, Miss., in place Patrick F. Kaine to be postmaster at South Plainfield, X J., of L. ::u. Quarle , resigned. in place of J. B. Geary. Incumbent's commission expired Asa A. Edwards to be po tma. ter at Laurel, :\lis ., in place of March 16, 1921. E. G. Harris, resigned. Richard J. Rogers to be postmaster at Rumson, N. J., in Geo'rge D. :uyer.· to be postmaster at Byhalia, 2\liss., in place place of W. H. Alias, removed. of G. D. l\lyers. Incumbent's commission expired l\Iarch 16, .-\.nnie L. Quint to be postmaster at Metuchen, N. J., in place 1921. of D. A. Pow·er. Incumbent's commission expired February 4, .Alexander Yate to be postmaster at Utica, 1\Iiss., in place of 1919. . I. C. Chapman. Incumbent's commission expired July 21, 1920. Alice A.. Ayres to be postmaster at Island Heights, ~ .. J., in Woodard l\1. Herring to be postmaster at Inverness, Miss., place of A. B. Ayres. Incumbent's commission expired April in place of W. ::u. Herring. Incumbent's commis ion expired 6,1921. .. 1\Iarch 1G, 1921. Jqseph H. McLaughlin to,.be postmaster at Bradley Beach, MISSOURI. .L ~. J., in place of W. H. Stephens. Incumbent's commission ex pired July 10, 1920. William F. Crigler to 1Je postmaster at XeYada, ::\Io., in place Harry Harsin to be postmaster at Asbury Park, :N. J., in of Joseph Harper, decea. ed. . . place of H. C. Hm·Iey. Incumbent's commission expired August Edgar H. Intelmann to be po. tmaster at Cole Camp, }Io., in 6,1921. place of J. S. Fowler, resigned. . NEW YORK. James H. Turner to be po tmaster at We. ton, · ~ro., in place of H. B. Adkins, resigned. Frank E. Wolcott to be postmaster at Franklin, N. Y., in Elbert L. Stackhou e to be po. tmaster at Thompson Falls, place of George 0. Burgin, resigned. :Mo., in place of William ::\loser. Incumbent's commi sion ex Owen J. Griffith. to be postmaster at Rem en, ~. Y., in place pired .August. 3. 1,920. of \V. F. Brown. Incumbent's commission expired January 28, Edwin McKinley to be po tma ter at Wheaton, ~Io., in place 1920. of E. H. Da\is, removed. Owen 'V. Honse to be postmaster at Parish, N. Y., in p-lace Kinzie K. Gittings to be po tma ter at Chilhowee, Mo., in of B. L. l\Iorgan, resigned. place, of J. J. Salmon, resigned. Harold F. Clark to be postmaster at Ovid, N. Y., in place of Leonard D. Fisher to be J?O tmaster at Union Star, ::\Io., in Benjamin Franklin. Incumbent's commission expired Augu ~ t place of 0. L. Perkins. !ncumbent's commission expi.r~ De- 8,1920. cember 20, 1920. · William S. Kershaw to be postmaster at ~eshanic Station, Gordon E. Guile~ . to be P?Stmaster at Green Castle, Mo., N. Y., in place of W. R. Huff. Incumbent's commission expired in place of Z. A: Creeton... Incumbent's conuni ion expired :\Iarch 17, 1921. Uay 7, 1921. ' ' · Thomas M. Keegan to be postmaster at Ferndale, N. Y., in Horace L. Johnson to b.e postmaster at Wiru ton, ~Io. Office place of T. 1\I. Keegan. Incumbent's commission expired Jan became presidential July 1, 1921. uary 8, 1921. Edward 0. Horton to be ·postmaste·r at Washburn, Mo. Office 2\Iartin Z. Hyney to be postmaster at Sharon Springs, X Y., became presidential January 1, 1921. in place of Eugene Smith, resigned. Isaac ::U. Galbraith to 'be postmaster at Walker, Mo. Office Edith A. Jennings to be postmaster at Mahopac, N. Y., · in became presidential April 1, 1921. place of W. H. Spain. Incumbent's commission expired Decem- John W. Rissler to be postmaster at Houstonia, 1\Io. Office ber 20, 1920. • . became presidential April 1, 1921. · ~derick Traudt to be postmaster at Hyde Park, N. Y., in Earle W. Phillips to be postmaster at Henrietta, Mo. Office place of R. 1\f. Halpin. Incumbent's commission e±pired June 2. became presidential April 1, 1921. 1920. . Joe Ritchey to be postmaster at ~el on, ::Uo. Office became Lucy E. Murray to be postmaster at Florida, N. Y., in place presidential July 1, 1920. . of A. D. Jessup, resigned. Hru·yey R. Imboden to be postmaster at Arcadia, l\Io. Office Stanley D. Cornish to be postmaster at Carmel, N. Y., in place became pre idential April 1, 1921. of Thomas O'Brien. Incumbent's commission expired January Robert W. Wi eman to be postmaster at Maywood, ~Io. 28, 1920. Office became presidential January 1, 1921. Verona 1\I. Simons to be postmaster at Freeville, N. Y., in E-velyn S. Culp to be postmaster at Rocky Comfort, ~Io. place of G. S. Hart. Incumbent's commission expired July 3, Office became presidential January 1, 1921. 1920. . Frank A. 'Vheeler to be postmaster at Munnsville, N. Y. MOKTA...~A. Office became presidential January 1, 1921. • Edgar P. ~Iizell to be postmaster at Troy., 1\font., in place Floyd M. Croop to be postmaster at Leonm·dsville, X Y. of Hallie SaHge. Incumbent's commission expired March 16, Office became presidential April 1, 1921. 1921. Harry H. Goble to be po tmaster at St. Ignatius, Mont., in ·1'.~ XEXICO. place of ::U. A. O'Connell. Incumbent's commission expired Florence Shelpman to be postmaster at Nara Vista, X ::\fex. March 16, 1921. Office became presidential October 1, 1920. · Jesse D. Working to be postmaster at Wilsall, Mont.• in place Louis' J. Gusler to be postmaster at Grenville, N. Uex. Office of A. ~I. Johns. Incumbent's commission expired December became presidential April 1, 1921. 20, 1920. NORTH CAB OLIN A.. NEBRASKA. Chester A. Hinton to be postmaster at Pomona, N. C., in pla<:e Vaelav Randa to be postmaster at Verdigre~ Nebr., in place of A. J. Sykes. IncumbenVs commission expired March 16., of J. L. Klimes, resigned. 1921. Cl1arles E. Black to be vostmaster at Omaha, N"ebr., in place William E. Linney to' be postmaster· at Wilkesboro, N. c., in of C. E. Fanning, deceased. · · place of M. F. Bumgarner, resigned. Mary J. Riley to be postmaster at Dawson, Nebr., in place of ·Herman B. Lassiter to be postmaster at Seaboard, X C. M. A. Riley, name changed by marriage. · - Office became presidential April 1, 1921. 8184 CONGR.ESSION .AL -RECOR.D-SENATE. NOVEl\IBER 23, Norn .J. Grime_ to be po. tmaster at Cooleemee, N. C. Office became pre idential .July 1, 1920. Clifford W. McFarland to be postmaster at Rossiter, Pa., in place of J. W. 1\lurray. Incumbent's commission expired Au Albert Z. Jarman to be postmaster at Richlands, N. C. Office gust 30, 19!:?0. · becnlll €' presidential Jannary 1, 1921. Daniel A. Waters to be postmaster at Dalla Pa. in place of KORTIT DAKOTA. J. L. Sullivan, resigned. ' ' Otto .... "\\ing t o be postmaster nt Edmore, N. Dak., in place Ward C. Bergstres··er to be postmastet· at Dudley Pa. Office of n. L. Woldy. Incumbent's commission expired April 16, became presidential April 1 1921. ' 1921. 'Yillis 0. Dell to be postn{aster at Mapleton Depot, Pa. Office Reiuhart Gilber'tson to be postmaster at Glenburn, N. Dak., became presidential January 1, 1920. in r,Iace of lleinhnrt Gilbertson. Incumbent's commission ex SOUTll CAROLL."\f A. pirect March Hi, 1920. Alfr_e Jolm L. Field to be postmaster at Quincy, Wash., in place of AIDS, COAST AND GEODETIC SURVEY, J. L. Field. Incumbent's com.mission expired March 16, 1921. Max Leff. Nellie A. Smoots to be postmaster at Friday Harbor, Wash., August Hans Wagener. in place of S. D. Martin. Incumbent's commission expired . PROMOTION IN THE ARMY. 1\Iarch 20, 1920. Joseph Compton Castner to be brigadier general. Minnie M. McCracken to be postmaste1· at Clearlake, Wash., PROMOTIONS IN THE NAVY. in place of M. 1\1. McCracken. Incumbent's commission expired March 16, 1921. TO BE A LIEUTENANT (JUNIOR GRADE) • Edwin L. Hughes to be postmaster at Napavine, Wash. Office Harry F. Newton. became presidential July 1, 1920. TO BE AN ENSIGN. Calvin K. Cooper to be postmaster at Long Beach, Wash. Irwin G. Sooy. Office became presidential Ap1·il 1, 1920. TO BE AN ASSISTANT P A YM.ASTEn • . WISCONSIN, David W. Robinson. Carl E. Reichenbach to be postmaster at Merrillan, Wis., in TO BE CHIEF PHARMACISTS. place of C. E. Reichenbach. Incumbent's commission expired De Witt C. Allen. June 29, 1920: . . Herman C. Roe. Carl R. Anderson to be postmaster at Weyerhauser, Wis., in TO BE CHIEF BOATSWAINS. place of C. A. Anderson, resigned. Forest E. Frost. Clarence R. Reed. George A. Spedden. Thomas F. Langseth. CO~TFIRMATIONS. TO BE CHIEF GUNNERS. E_a:ecutirc n.omi11ations con{i1'11t.ed by the Sena,te Noventber 23 Hal W. Barnes. Edward L. Moyer. (legislati'l/e day ot November 16), 1921. Howard A. Booth. PRO:MOTIO::.'\S IN THE CONSULAR SERVICE. TO BE CHIEF MACHINISTS. CONSUL GENERAL OF CLASS 2, Emmet L. Bourke. Elmer 0. Davis. Emn E. Young. Leo E. Gray. Emmet C. Thurman. CONSUL. GE:r..TERAL OF CLASS 3. Nicholas Kedinger. Shine S. Halliburton. Leo J. Keena. Louis Verbrugge. Al_fred Hayes. . CO~SULS GENERAL OF CLASS 4. TO TIE CHIEF CARPENTERS. Augu tus E. Ingram. Alfre LXI-515 8186 CONGRESSIO.r AL RECORD- ~E ATE. NOVE!IBER 23, Robert L. Williams, Griffin. Margaret T. Bowdoin, College Park. Hugh C. Register, Hahira. Robert :U. Garner, La Plata. Columbus W. Fields, Hampton. Lawrence l\I. Taylor, Penyman. James P. Pirkle, Hoschton. Calnn S. DnTall, Gaither bm·g. Rosa L. Lindsey, Irwinton. William N. Casey, Kingsland. M.ASSACHUSETTS. Jefferson D. Stalvey, Lake Park. \Vallace i\I. Ripley, Wilbraham. Venter B. Godwin, Lenox. Elmer G. Pike, Dalton. E. Stanley Burnett, Leslie. C. Edgar Searing, Stockbri(L,nc. .Alice Calhoun, Lumber City. Rois A. Martin, 1\lilner. M.ICHIG.\.N. J anic Pinkston, Parrott. Ward Reynolds, Beulah. Joe B. Saunder , Ringgohl. Harry G. Turner, Covert. Mary W. Barclay, Rome. Ucta A. Pattersor., Ed,"ffird. burg. Henry G. lloberds, Villa Rica. Mli\'"NESOTA. Forrest C. Berry, Young Harris. Frank H. Be:rer, Elgin. Maude S. Erw·in, ll'air Mount. Gilbert J. Brenden, Badger. IDAHO, Elmer B. Dahl, Pine Ri\er. George Alley, Bancroft. .Albert Newstrom, Cohasset. Dalton 0. llogers, Culdesac. Thomas S. Smith, Dilworth. Al•a .A. Lewis, McCammon. Louis E. Olson, Nicollet. Hugh H. Hamilton, New Plymouth. Nels J. Amble, Peterson. Chester A. Cornwell, llupert. ::Uartin 0. Sortedabl, Red Lake Fnlls. Charles B. l\Iirgon, Cascade. Arthur B. Rowland, Tl·acy. ILLIXOIS. Jennie M. Payne, Goodiidge. Hen.ry E. Petersen, Ashkum. Olaf l\I. Groven, Mentor. George Howard, Brimfield. Fred .A. Shipman, Chokio. Arthur L. Burdette, DanYers. James E. Ziska, Silver Lake. Cbalon T. Land, Entie1d. MI SIS IrPL Wi1liam E. Kitch Niantic. Henry F. Iarke, .Amory. William D. Abbaduska, Odell. 1\lary E. Lister, Pe1·cy. MlS' OURI. Jefferson Louk~ Prairie City. Haney n.. Imboden, Arcadia. Edna G. Mallette, Reynolds. Joe Tiitchey, Kelson. Willis J. Huston, Rochelle. E NEW YOTIK. \'JI:GINI.\. George ,V. Hulbert, Dowus\"ille. William E. l11raley, CleYeland. Sylvester P. , 'hen. Freeport. ·walter C. Stout, Cumberland. Marion L. Lewi::. Gilboa. Daniel Y. Riclllnond, Ewing. Ida l\I. Kohler, Jeffersonville. Charles E. Black, Fordwick. James R. Do~· Ie, Kerhou··. ou. Bernard R Powell, Franl,lin City. Ivan L. Connor, Natural Bridge. Leonard G. Perkins, Mineral. Darwin E . Hibbar PENNSYLVA...~I.A.. PROMOTION l:i\' TilE ABMY. \Yard· c. Bergstre · ·er, Dudley. Hobert Gray l'eck to be lieutenant colonel, In.fanb·y. Daniel A. Waters, Dallas. Clifford W. l\1cFarland. Ros~i ter. Ralph S. Hood, Bea ,·er Falls. John J. Mather. Benton. .l-IOUSE OF REPRESENTATIVES. 'Villiam L. Hendricks, Boli\·ar. Samuel H. Hughe.·, Camp Hill. "~EDXJ:: DAY, 1' ovember 938, 19:31 . Thomas G. \Voocl, Elkland. Tlte HoUBe met at 12 o'clock noon, and \Yas called to or