1925 Congressional Record-Sen
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1925 CONGRESSIONAL RECORD-SEN ATE 215 of the War Department, with the rank of majo1· general from George King Oddie Shortridge Gerry Ladd Overman Simmons June 29, 1925, for a period of four years from date of accept Gillett McKellar Pepper Smitb. ance, vice 1\Iaj. Gen. George C. Rickards, Chief of the Militia Glass McKinley Pine Spencer Bureau, whose term of office expires June 28, 1925, Goff McLean Pittman Stanfield Gooding Mc~faster Ralston Swanson POSTMASTERS Hale McNary Ransdell Trammell Harreld Mayfield Heed, 1\lo. T:v::~on ALABAMA Harris Means need, Pa. Wadc;worth Harrison Metcalf Robinson Walsh Charlie D. Price to be postmaster at Castleberry, Ala., in Heflin Mosl's Sackett Watson place of A. B. Kennedy, removed. Johnson :r\el'ly Schall Weller Jones, Wash. Norbeck Sheppard WbeelPr C.ALIFO R NL.\. Keres Norris Ship tead Willis John 1\f. Francisco to be postmaster at Los Altos, Calif., The VICE PRESIDE~"T. Eighty-four Senators having an- in place of Orynthia Copeland, re"igned. swered to their names, a quorum is present. George P. Lovejoy to be postmaster at Petaluma, Calif., in place of E. E. Drees. Incumbent's commission expired Septem· COMMISSIOS OF GOLD .AXD SILVER Il'iQUIRY ber 5, 1922. · Mr. ODDIE. Mr. President, I move, as in legislative session, GEORGIA that the Committee to Audit and Control the Contingent Ex Louis A. Mauldin to be postmaster at Clarkesville, Ga., in penses of the Senate be discharged from the further considera place of F. L. Asbury. Incumbent's commission expired July tion of the resolution ( S. Res. 16) providing for a continuation 28, 1923. of the Gold and Silver Inquiry Commission. · William G. Smith to be postma ter at Loganville, Ga., in 1\Ir. NORRIS. 1\ir. President, under the rule, as I under place of T. W. Allgood. Incumbent's commission expired July stand it, the motion will lie over one day. 28, 1923. Mr. ODDIE. It is my intention that it shall lie over a day. The VICE PRESIDENT. The Senator from Nevada enters KORTH C~ROLIX A his motion, and it will lie over one day. Felix ~I. McKay to be po .. tmaster at Duke, N. C., in place of Mr. KING. l\lr. President, a parliamentary inquiry. 0. R. Simpson, resigned. The \ICE PRESIDE.i. 1T. The Senator from Utah will state All1ert P. Clayton to be postma ter at Roxboro, N. C., in the inquiry. place of II. J. Whitt, deceased. Mr. KIKG. The senior Senator from Utah fMr. SMOOT] is Ollie C. :McGuire to be postmaster at Zebulon. N. C., in place ab"ent from the Chamber thi · morning. He is ill to-day. He of L. L. 1\Ias ·ey. Incuml.Jent's commis ion expired September heretofore has oppo ed the movement which is being initiated 5, 1922. by the Senator from Nevada. The parliamentary inquiry is, PESl'\Srr.v.A:-.--u. By what right doe the Senator from Kevada, when the Senate Seeley F. Campman to be postmaster at \Ye t 1\Iiddlese:x:, Pa., i now in open executive se ·sion, submit his motion which re- in plac-e of II. V. Gib ·on, removed. late· to legislative matters? TEXAS The ~r iCE PRESIDENT. If any Senator objects, the motion ,.. l·ls not m order. Bena, B. Ulack to be po~tma .. ter at Peacock, Tex., m place of Mr. KING. I object. B. B. Clack. Office became third clas" October 1, 192-:1:. The \ICE PRESIDEXT. Objection is made. WEST VInGI~IA MESSA'GE FROM THE PRESIDEXT Howard E. Tattt•rson to be postmaster at Sandyville, W. Ya., A message in WI'iting from the President of the United States in place of C. E. Baker. Oftice became third class July 1, 192-:1:. was communicated to the Senate by 1\Ir. Latta, one of his setre tarie.. COXFIHMATIOXS ADDITIOX.AL ASSESSMEXT OF IXCOUE TAXES Executive nominations conflnnecl by the Senate March 13 (leg 1\Ir. ERNST. 1\Ir. Pre ident, I am a member of the commit islative day of March 10), 1925 tee known as the Couzens committee, which has been investi PROMOTIO~ AXD APPOINTMK.\T Il'i 'fHE XAVY gating the Internal Revenue Bureau. Cpon ::\londay, the 9th day of 1\larch, the chairman of this committee, l\Ir. Couz~s, CliiEF OF TilE BUREAU OF AERONAUTICS made a statement to the Senate, a part of which is as follows: Rear Admiral V\'illiam A. Moffett to be Chief of the Bm·eau of Mr. President, I ju t want to point out to the Senators that aU Aeronauth:s in the Department of the Kavy, with the rank of party discipline is not administered in the Senate. Party discipllne rear admiral, for a term of four rears. is administered throughout the States and party discipline is adminis NAVAL RESERVE FORCE tered in the departments of the Government here. I just want to George A. Berry, ex-lieutenant commander, United States read into the RECORD some discipline that is proposed to be adminis Naval Reserve Force, to be .a lieutenant commander,. United tered to the senior Senator from Michigan [:\Ir. CO('ZEXS] because he States Naval Reserve Force, from the 2Dth day of January, 1925. has not been regulm· and because he has persisted in endeavoring to eliminate rottenness in Government department , no matter under what administration it may occur. SENATE Senator CouZExs then read a letter from 1\Ir. D. H. Blair, Commissioner of Internal Revenue, inclosing a copy of a memo S.aTLRDA.Y M w·cl~ 14, 1925 randum which, as stated therein, had been received in the (Legislative rlay of Tuesday, Ma·rch 10, 1925) Treasury Department in connection with the 1919 income taxes of Senator CouzENs. The letter stated that the memo The Senate met at 11 o'clock a. m. in open executive session, randum made out a prima facie case of too low a valuation. on the expiration of the recess. having been placed upon the stock of the Ford Motor Co. REPORT OF THE NEAR EAST BELIEF owned l.Jy the Senator as of 1\Iarch 1, 1913. The letter further The YICE PRESIDENT. The Chair lays before the Senate stated that being thus put upon notice it became nece. sary for a communication from the general secretary of tbe Near East the bureau to take action to establish the correct value; Relief, transmitting: pursuant to law, a report of that corpora further, that inasmuch as the statute of limitations would run tion for the year ended December 31, 1924, which, with the ac on March 13, 1925, less than a week from the date of the companying report, will be referred to the Committee on For letter, March 7, the bureau would not have time to investi eign -Relations. gate as to the· correctness of the memorandum. There CALL OF THE BOLL fore, in order that the Senator might have an opportunity Mr. CURTIS. Mr. President, I suggest the absence of a of presenting evidence to justify his valuation, Commissioner quon1m. Blair suggested that the Senator sign a waiver of the· statute, upon receipt of which he would be given ample opportunity to The 'ICE PRESIDENT. The Clerk will call the roll. The legislative clerk called the roll, and the following Sen present his case. In the event, however, that the waiver was not received, it would be necessary, in order to protect the ators answered to their names: United States, to assess an additional tax against the Senator Ashurst Broussnrd Couzens Edwards Bayard Bruce Cummins Ernst based upon the information available to the bureau. Bingham Butl('r Curtis Fernald In other words, a memorandum was received from some one Bll'ase Cam£'wn Dale F£'rris outside the bureau making a charge of such serious character Borah Capper Deneen F£'SS Bratton Caraway Dill Fl£'tcher and involving such a large amotmt that the Government could Brookhart .Copeland duPont Frazier ~ot afford to ignore it. The bureau thereupon, because only a 216 CONGRESSIONAL RECORD-8ENATE MARon 14 few days would elap. e before the statute of limitations would that he is being persecuted because he is making this investiga run against any action by tlie Government, gave the Senator tion of the Internal Revenue Bureau. The very reverse is an opportunity to sign· a waiver in order that the Senator true. might be given full opportunity to present his case before the If ever a department was misrepresented, if ever an effort was Government took any action or made any asse sment. Had made to besmirch the head of a department, that effort has this waiver been executed no a sessment would have been been and i ~ being maue by the Senator from Michigan. made, and if, upon inve·tigation, the Goyernment had ascer The time has come when the Senate and the country should be tained that the information it had received was not correct, given the facts. no other steps would have been taken. This proceeding by When the question was under consideration as to whether th~ the bureau has been followed in thousands of cases and works work of this inye~tigating committee should be extended beyond no hardship wtiatever against the taxpayer. On the contrary, the last Congress, I was opposed to it and had expected to state it i a clh•tinct help both to the taxpayer and to the Govern my reasons therefor to the Senate. I wanted the Senate to ment. It giT"es the Government time to investigate and the understand the real animus back of the inYestigation as con taxpayer time to properly pre ent his case.