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HOUSE of REPRESENTATIVES to the Request of the Gentleman from Resentative Character

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HOUSE of REPRESENTATIVES to the Request of the Gentleman from Resentative Character 1963 C:ONGRESSIONAL RECORD - HOUSE 7483 business tax rates by virtue of the multiple nGt qualify - for- immediate deductions. and perhaps the ultimate survival of this f25,000 surtax exemptions available to these Nevertheless, under a special provision for country wm depend to a considerable extent units, yet they are simultaneously benefiting small business, any expenditures for equip­ upon the effectiveness and speed with which from the economies inherent in large busi­ ment used directly for research and develop­ its defense research and development pro­ nesses. As a result, the genuine small busi­ ment could be expensed in an amount up to gram. is carried out. Small business has con­ nessma.n or small corporation is placed at a 4 percent of $500,000 of total expenditures tributed in the past to this important effort, competitive disadvantage vis-a-vis large for research and development. For purposes and I believe the enactment of the President's businesses which are operating in multiple­ of this special provision, equipment used proposal will provide incentives for future corporate form. A collateral effect of this only part time but at least 50 percent of the participation. tax inequity is to render the truly small en­ time for research and development would I am hopeful that your committee will terprise a less attractive investment. The qualify, as would research and development give serious consideration to the effect of President's proposal would allow only one equipment not used exclusively in the per­ new tax legislation on the small businessman surtax exemption to multicorporate enter­ formance of a Federal contract. The current as you begin executive sessions on the ad­ prises, and thus restore competitive balance deduction for research and development ex­ ministration's bill. The strength and health and enhance the prospects of small busi­ penditures for equipment used in Federal of the small business community which the nesses to attract outside capital. contract work should materially improve the President's proposals Will generate should 4. Research and development: The admin­ position of the small businessman in compet­ provide a strong stimulant for the entire istration recommends, subject to certain ing for Government contracts. In the final economy. Since this result is of such vital conditions, a current deduction for tax pur­ report of the House Small Business Commit­ importance to this country today, I believe poses for expenditures for machinery and tee to the 87th Congress, the committee con­ that the President's proposals deserve your equipment used directly in research and de­ cluded that the percentage of Government most serious consideration. velopment activities. Under the general rule contract awards for research and develop­ Sincerely yours, of the proposal, expenditures for equipment ment going to small business was inadequate. TOM STEED, used only part time for research and devel­ The President's proposal should increase the Member of Congress, Chairman, Subcom­ opment purposes, or used to any extent in capability of small firms to participate in mittee on Taxation, Select Committee the performance of a Federal contract would these programs. The long-term interests on Small Business. The SPEAKER. Is there objection tury saw the President claim the same rep­ HOUSE OF REPRESENTATIVES to the request of the gentleman from resentative character. The 20th century Massachusetts? found the once aristocratic Senate making WEI>NESDAY, MAY 1, 1963 the same claim, and even the Supreme There was no objection. Court has taken on a representative quality. The House met at 12 o'clock noon. Mr. BOLAND. Mr. Speaker, "The The history of the American Republic has Rev. Harold L. Gore, chaplain, St. Forge of Democracy-The House of Rep­ been the continuing success of the Nation's Elizabeths Hospital, Washington, D.C., resentatives"-is the work of Neil Mac­ continuing experiment in freedom through o:fiered the following prayer: Neil. It is an aptly titled, excellent, well­ representative government. written biography of this House. It was In this historic process, the House of Rep­ Proverbs 29:23: A man's pride shall penned by a highly competent, engaging, resentatives has played a primary and funda­ bring him low; but honour shall uphold. mental role, and by so doing, the House has and brilliant writer. helped create a nation more prosperous, the humble in spirit. Neil MacNeil knows this House of more powerful, and more free than the world O God, our Heavenly Father, from Representatives-its strength and its has ever known. The House has been, in whom we come, without whom we are power-its weakness and its failures-as this larger sense, the solemn assembly of nothing, and to whom we owe everything few reporters do. When many others in which Josiah Quincy spoke a century and that we are and have, mercifully grant his profession have concentrated on an­ a half ago. to us an awareness of Thy presence, that other body, he has made it his business It has remained what it was then, the in the execution of the responsibilities representative of the people, the depositary to study and understand this body. His of their power and the image of their wis­ which are ours we may not feel alone. intimate knowledge of its inner work­ dom. Instill in us the sense of purpose that ings, his personal acquaintance with enables us to see our work as work for many Members, his fine appreciation of Mr. Speaker, I noted that the distin­ Thee, and, therefore, Thy work. In dif­ what is accomplished here have caused guished Senator from Montana and ma­ ficulties may we not be ashamed to ad­ him to admire and love this place. jority leader of the Senate, Senator mit our limitations and in accomplish­ Because he combines a friendly per­ MANSFIELD, paid tribute to Neil MacNeil ments may we not overestimate our sonality, fine intellect, and a high degree and his book in remarks made on the abilities. Help us to see ourselves not of fairness and objectivity, it is easy to Senate floor yesterday. I am delighted as masters but as servants, and as serv­ understand the high regard in which he and happy to join in this praise and I ants, our principal duty, that of humble is held by those who know him on this congratulate Time magazine's chief con­ obedience. Through Jesus Christ, our Hill and by his associates in the great gressional correspondent, Neil MacNeil, Lord. Amen. field of journalism. for the great contribution he has made ''The Forge of Democracy" fills a vac­ to history in his story of the House of Representatives. THE JOURNAL uum in the vivid, fascinating story of this House. I am sure that historians Mr. ALBERT. Mr. Speaker, I ask The Journal of the proceedings of and students will avidly welcome and unanimous consent to address the House yesterday was read and approved. acclaim its publication. for 1 minute and to revise and extend Richard L. Lyons, who so ably and my remarks. fairly covers the activities on this side The SPEAKER. Is there objection COMMITTEE ON INTERSTATE AND to the request of the gentleman from FOREIGN COMMERCE of the Capitol for the Washington Post, is another of the all-too-few reporters Ohio? Mr. THORNBERRY. Mr. Speaker, at who know this House. Let me quote There was no objection. the request of the gentleman from Ar­ him on this book: Mr. ALBERT. Mr. Speaker, I am de­ kansas CMr. HARRIS], I ask unanlm.ous lighted that our colleague from Massa­ Strangely almost nothing has been writ­ consent that the Committee on Inter­ ten on the House as an institution. Pieces chusetts [Mr. BOLAND] has taken this state and Foreign Commerce may sit of its story have been stuffed into biography time to pay a well-deserved tribute to a during general debate this afternoon. and political science tracts. But aside from great Capitol reporter, Neil MacNeil, for The SPEAKER. Is there objection to George B. Galloway's slender volume 2 years the fine book he has written on the the request of the gentleman from ago, Neil MacNeil's book is the first effort in House of Representatives, under the title Texas? nearly half a century to trace the growth of of "The Forge of Democracy." There was no objection. the House as a living institution, relate its It has been my privilege to read this present to its past, and put it in perspective. It is a major and valuable contribution. book from cover to cover. THE FORGE OF DEMOCRACY-THE As an historical document on the Listen to Neil MacNeil as he brings House of Representatives, it has no HOUSE OF REPRESENTATIVES his fine work to a close: equal; as a report of the activities of Mr. BOLAND. Mr. Speaker, I ask The House of Representatives was created the House which I have known during unanimous consent to address the House in the 18th century as the representative my service here, it is an unusually accu­ for 1 minute. · branch of the Government. The 19th cen- rate treatise. Mr. MacNeil has been a 7484 CONGRESSIONAL RECORD - HOUSE May 1 close observer of the House and an able Mr. BOGGS. Mr. Speaker, I ask living. I refer to the Parliamentarian, and devoted student of its processes. I unanimous consent to address the House Lewis Deschler. believe he has succeeded in describing for 1 minute and to revise and extend Mr. Speaker, Lewis Deschler is quoted the role of the House and in stating its my remarks. as saying: position in the American system of gov­ The SPEAKER. Is there objection I found "Forge of Democracy" so fascinat­ ernment as no other person who has to the request of the gentleman from ing that I could not lay it down.
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