694 CONGRESSIONAL R.ECORD-· HOUSE DECEl\£BER 15

NEW MEXICO .Andrew J. Bushong, Hankin. Henry L. Goodwin, Roaring Springs• •·hlge lo Frazzini. Daw.~on. Bert 0. Wright, Fort Smnner. Efreu ~f. Ramirez, Roma. I~er oy H. Brock, Mosquero. Nicholas K. Lidstone, San Saba. Dennis J. Walsh, Santa Rita. George W. Leonard, Shiro. ..ignes 0. Evans, Shiprock. Thomas 0. Murray, Sonora . Turner H. Perry, Stephenville. _-oRTII CM{OLIN.\. Daniel W. Thurman, Stinnett. James H. Ramsay, Salisbury. lrn. B. Davidson, Strawn. OHIO Winfred C. Wilson, Sun ·et. Robert 0. Cady, Bay "Village. :i\Iinnie L. E. Walton., Swen ~on. Joseph T. Scheutle, Beaver. J ohu E. Kimsey, Texon. Janet Boster, Chesapeake. ~lile. B. Earnheart) Trenton. Lawrence W. Hall, Ea t Sparta. D. Calvin Hutton. Truscott. John ,V. Darling, Elmore. Thomas W. :i\lcCormick, Tu:-;co1u. Wilber S. Bush, Jeffer. onville. Alfred S. 3Iaddox, Valley View. Elmyi·a L. Griswold, :Macedonia. Julia B. Fones, Village Mills. Jeny F. Koster, Mayfield Heights. Laura E. Tidwell, Whittenburg. Nellie Maddock, North Ridgeville. UTAH Karl S. Schiller, Petersburg. 'Vallace L. Holst, Brigham. Arthur W. Cumming., Uhrichsville. Charles E. Torgerson, Emery. George P. Ewing. Vinton. J ohu H. Hall, Hurricane. Florence M. Brakeman, Warren;~'Ville. Corty D. Larsen, Mammoth. John A. Gatchell, Wharton. Verona . G. Fullmer, Orangeville. OKLAHOMA T. J. "'adswolih, jr., Santaquin. Myrtle E. Harrell, Apper:-:on. WYOMIN'G .J olm R. Hibbru.'d, A."ller. Charles P. West, Bairoil. Otto S. Allred, Boynton. George F. Seeman, Kaycee. William S. Wilhite, Butler. Daniel C. Carson, Pinedale. Viola Smith, Olemscot. John W. Dagenhart, Gage. Lynn McDonald, Goodwell. HOUSE OF REPRESENT..:\._TIVES Jean 0. Buell, Holdenville. Andrew G. D. Elswick, Manchester. THURSDAY, December 15, 192'l Bruce W. Hutton, Oakwood .. Robert F. Rind, Pine Valley. 1 The House met at 12 o'clock noon. Etta B. Sellers, Quapaw. ,•, The Chaplain, Rev. James Shera Montgomery, D. D., offered William R. Oarteel, Sapulpa. ~he following prayer : Alvin L. Derby, Shidler. Not unto us, 0 Lord, but unto Thee give glory for Thy mercy. James B. Cox, Stilwell. Come unto us that we may hallow Thy name and fulfill ~hy Thomas J. Winter , Stringtown. law. Strengthen us to do Thy will. This day may we put James M. Adkison, Tulsa. some touches of sunlight into the lives of other . Guide us in Fred Hudson, Web-b City. the way of right living. May we not liYe by bread alone, but TEXAS by the inspiration of the noblest pursuits of life: We thank George W. Ragland, Abernathy. Thee for our rich privileges; may we use them for the honor Eugene 0. Arnold, Agua Dulce. and glory of Thy name and fOI' the good of our fellow men. John A. Meyer, Archer City. In the spirit of Jesus of Nazareth. Amen. Antonia R. Garcia, Benavides. The Journal of the proceedings Qf yesterday was read nnd William R. Black, Bessmay. approyed. John K. Ford, Bogata. DISTI~GUISHED VISITOR Harolcl Rothschild, Borger. Pearl G. Boynton, Bronte. The SPEAKER. The Ohair lays before the Hou e for printing Charles S. Myer ·, Bryan. in the RECORD a communication from the Speaker of the House Ray C. Kelley, Caddo. of Venezuela, who recently occupied a seat in the gallery: John T. Watson, Caddo :i\Iills. Hon. XICHOLAS Lo~GWORTH, Fred R. Ridley, Campbell. Speake1· of the House of Representati'r:es, Washington, D. 0.: Cia ude H. :Martin, Crane. I wish to extend to you and through you to the Memher'd of tlle William F. Manning, Crossett. august body over which you pre ~ ide my deep appreciation and sincere Frederick V. Blesse, Dilley. · thanks for the courtesies extended to me on my recent visit to Wiley Fox, Dumas. Washington. Ferman Carpenter, Franklin. G. l\IL~RIQUII PACANINS. Lillie Brinkley, Howe. THE REVEl.~ BILL Clifford C. Burrows, Iowa Park. Clara C. Redford.. Johnson City. Mr. GREEN of Iowa. Mr. Speaker, I move that the Hou e Jnme. T. Davis, Kopperl. resolve itself into the Committee of tile 'Vhole House on the Alex E. Jungmann, Lacoste. state of the Union for the further consideration of the bill William R. Wagle, Lampasas. (H. R. 1) to reduce and equalize taxation, provide revenue, and John H. Anderson, Lawn. for other purposes. Newton L. Craven, Leander. The motion was agreed to. Je~"ie L. Kay, Lytle. Accordingly the House resolved itself into the Committee of Dutlley L. Gibbs, Manning. the Whole House on the state of the Union for tile further con­ Tryon Lewis, McCamey. ~deration of the revenue bill, with 1\Ir. NEWTON in the chair. Oscar J. Adcock, 1\Ierkel. The CHAIRMAN. The House is in Committee of the Whole Joel D. Cranford, Mineral ·wells. House on the state of the Union for the further consideration Elmer J. Mayo, X evada. of the bill H. R. 1, which the Clerk will report by title. Charlsie S. Witham, New Braunfels. The Clerk read as follows : Fannie H. Miller, Newton. A. bill (H. R. 1) to reduce and equalize taxation, provide revenue, and Willie L. Casey, Olney. for other purposes. Jo eph F. Wiles, Olton. Neeta Shaw, Ovalo. The CHAIRMAN. Without objection, the Clerk will report Jesse R. Davis, Pear all. the amendment offered by the gentleman from Illinois [1\11•. Belle H. Shelly, Plemons. RAINEY] just prior to adjournment. Thomas E. Franklin, Poteet. There was no objection. Andrew J. Sitton, P~· ote. The Clerk read as follows: 1927 CONGRESSIONAL RECORD-HOUSE 695. Amendment offered by Mr. R.HXEY: Page 193, strike out Jines 8 to There are 178 manufacturers in the United States who are 19, inclusive. demanding this paragraph, and they are manufacturers of Mr. RAINEY. 1\Ir. Chairman, I ask unanimous consent to machinery and manufacturers of boats, including manufacturers .proceed for 15 minutes. of Die ·el engines. I suggested to the gentleman who appeared The CHAIRMAN. The gentleman from Illinois asks unani­ for them before the committee that if we had free raw mate­ mou · consent to proceed for 15 minutes. Is there objection? rial for boats or if we should take the tariff off of Diesel There was no objection. engines and off of these other things that go into the manu­ :\1r. RAINEY. 1\Ir. Chairman, the pending amendment strikes facture of a boat, they would be able to build boats cheaper. out section 431 of the bill on page 193. This amendment is one They do not want to do this because they have already got a of the most important amendment submitted to this bill ; it is tariff on these things which is absolutely exclusive. You can far-reaching in its consequences. The item in question I have not bring any of them in and the proponents of this legislation here as it was incorporated in the original draft of the bill are largely engaged in the manufacture of engines of the Diesel before the committee and before this draft was made. In effect type. it increases the excise taxes on foreign-built boats 500 per•cent. Therefore manufacturers of engines of the Diesel type will The lang11age as the section was originally drafted was so not only get the 40 per cent which operates to exclude such objectionable and so obnoxious that the committee struck it engines from the United States, but in addition to that, under out ·and simply increased five times the excise duties on boats this bill, they will in effect get 500 per cent more. for other than trade purposes brought into the United States. There never has been in the history of bills levying tariff It is admitted and it will not be denied that the section a~ duties or excise. duties before a clause which increased 500· drafted now operates· as a complete embargo on foreign-built per cent exci e charges or tariff charges. ship · of this class. Xone of them can come in. I can not bet­ l\Ir. BLACK of Texas. Will the gentleman yield? ter commence this argument thlUl by culling attention to our l\Ir. RAINEY. I yield. treaty with Germany. Most of the~e foreign boats which come Mr. BLACK of Texas. Then I understand from the gentle­ in-and the number that come in is negligible-are built in man's argument that the real purpose of this section is not to Germany, and now I want to read article 8 of our treaty of raise revenue for the Government, but really to act in the place fl'iendsbip with Germany, signed at Washington on December of a prohibitive tariff. 6. 1923. ratified by the Senate, and proclaimed on the 14th day l\Ir. RAINEY. Absolutely. Not a tariff, of course; the tariff of October, 1925. This is o_ur agreement with Germany. I read is not involved, but it is a prohibitive charge in direct violation article 8 of this convention : of article 8 of our Washington convention with Germany. It has the same effect, but the tariff is not involved, I will say The nationals and merchandise of each high-contracting party within to the gentleman on my left, in this amendment which I am the territories of the other shall receive the same treatment a nationals offering to the bill. The tariff will remain just exactly as it is. and merchandise of the country with regard to internal taxes, transit The effort is being made, in literature sent to l\Iembers of the duties, charges in respect to warehousing and other facilities, and the House and in the hearings before the committee, to show that amount of drawbacks and bounties. American boat building is in a decline. I might say before .A. most far-reaching clause. It affects internal taxes and it going to that branch of the subject that we have a user's tax . ~oes much further than treaties usually go. This clause, as we now on foreign-built boats imposed each year. On a boat of haYe drafted it now, increases 500 ver cent the excise duties on any considerable size--a boat of 500 tons displacement-this boats ·constructed in Germany. • . user's tax will be $1,6()0 a year. This was a: tax imposed dur­ I do not know, at any rate I am not at liberty to say, whether ing the war on all boats of this character, but we afterwards took or not this section is now being considered in our State Depart- it off as to American-built boats. So American manufacturers . ment; b\lt we do not need any declaration from our State De­ still have the user's tax as applied each year to foreign-built partment to indicate to this Congress and to the country that boats, in addition to the present excise tax they have, which is we are grossly violating our treaty with Germany if we write only 20 per cent of the proposed taxes. These taxes are five this clause into the law, which has the effect of absolutely ex­ times as great. cluding boats manufactured in Germany from enteling our ports Now, the American shipbuilding industry is prospering, pros­ under American ownership and from sailing under tbe American pering more than the shipbuilding industry of any other country fiag. They make no such discrimination as this against our in the world. Figures, as I obtain them frem the Commerce boats. We can build as many boats in this country for German Yearbook, run something like this: ownership as we want to build, and, therefore, she has made In .1926 there was a decided decline in the tonnage under no discrimination against us. Our nationals are not receiving construction in the world, a decline of 1,933,000 tons. Therefore, this kind of treatment there, but if we enact this into law her in all the world, outside of the United States, there is an nationals will be receiving this h.ind of treatment here. appreciable decline in the shipbuilding industry. In the United Mr. BLACK of Texas. Will the gentleman yield for an States we had under constn1etion at 'the end of 1926, 151.000 inquiry? tons, a gain over 1925 of 44 per cent. Therefore, this claim Mr. RAINEY. Yes. made by repr~sentatives of the shipbuilding indu:'JtrY that they Mr. BLACK of Texas. Is it not true that there is already a are in a desperate condition is not borne out by the facts. tariff rate on these foreign-built pleasure boats and power They had under construction in shipyards in the United States boats? 44 per cent more tonnage in 1926 than they had in 1925. Mr. RAINEY. No; not directly, if they come in under their Most of the world trade, the transoceanic trade, is can-ied on own power. The larger boats that come in come in under their in 5,575 ships-ships of more than 4,000 tons displacement­ own power and they do not pay a tariff duty. In order to and we have our full share of that tonnage. eyade this pro-vision of our law-and that is the main 1·eason In 1926 we carried in American ships 118 per cent more ton­ for this clause-in 1926 they built in Germany 13 small racing nage than we carried in 1914; a slight decrease of 0.5 per cent yachts, to be used in the race-s off Long Island. They brought in the tonnage carried in American ships in 1926 under 1925, them on the decks of ships to Halifax and then brought them which is absolutely negligible. We- carry in American ships 36 down here under their own power, their own sailing power or per cent of our transoceanic tonnage, and, ot course, in the the-ir own steam power, as the case might be. These boats cost coastwise trade we carry it all ; and on the Lakes we carry j.t $13,000 apiece to build in Germany, ·and the evidence shows they all. would have cost $22,000 if built in tl1e United States. It is an So this charge that the American shipbuilding industi·y is inconsiderable item, and it does not amount to any~hing. declining is not borne out by the facts, and the statements made I might say, however, to the gentleman from Texas that are misleading. · · there is a tariff on everything which goes into the manufacture This proposed increase in charges on foreign-built boats can of a boat. For example, engines of the Diesel type-and they in no particular be construed as a proposition to raise revenue. are now putting them in all ship!:: on account of their economy It is frankly the very opposite. It will act as a complete em­ of operation~rry a tariff of 40 per cent, and-a Diesel engine, bargo, and there will be no revenue derived from that source according to the testimony, amounts to 20 per cent of the entire in the future if this provision is enacted into law. \Ye only co~t of building a boat, and the tariff on a Die~el engine is collect $7,000 now, and that small amount indicates how neg­ so high that no Diesel engines are brought into the United ligible is thil!t German competition. The demand for it is au States. Therefore the tariff protects the boat builders of this unconscionable demand, presented by prosperous shipbuilding country and manufacturers as to every item used in the con­ industTies, whose business is not declining but is increasing at a struction of a boat. The tariff is so high that none of those greater rate than the shipbuilding industry of any other nation ; things come in. The machinery which goes into a boat carries in fact, the shipbuilding industry of every other shipbuilding a high rate of duty. nation in the world is declining. 696 CONGR.ESSIONAL -RECORD-HOUSE DECEl\IBER 15 We now build in our yards more shi).}S every year than is the hearings on this subject were the only people, strange to built in the yards of any other nation in the world exeept Great say, who came before the conunittee asking for an increase of BI'itain, Italy, and Germany. In 1924 we constructed in Ameri­ taxation, asking that the rates be increased. Of course eYery­ can shipyards a tonnage of only 58,000. On June 30, two body else that appeared at the hearings wanted taxes reduced. years late1·, we had under construction in American . hipyards a These boats arrive from the other side and when they come tonnage of 133,000, and six months later, on December 31, 1926, in under their own power, as the gentleman from Dlinoi ~ bas our tonnage under construction in American shipyards had said, they do not pay a tariff. The method employed in han­ increased to 151,000 tons. During the period I have mentioned dling the smaller ones is to unload them from f1·eight steamers tonnage construction has declined in the shipyards of every at Halifax or St. Johns and bring them into this country other nation of the world. We carry 47 per cent of our foreign under their own power and thus escape the penalty impo ~ ed commerce now in our own ships, and only 6 per cent of this by our tariff law. amount is Ctll'ried in our Shipping Board vessels. l\Ir. GREE~ of Iowa. And pay no. tariff whatever. This is not a proposition which affects only the very rich. 3Ir. CROWTHER. Pay no tariff whatever; and in addition This is not an attempt merely to compel the very rich to buy to t.hat, one of the~ yachts that will cost from $1,000,000 to their yachts from American shipbuilders. It affects prin­ $1,500,000, or even more, comes into port here rmder her own cipally men of moderate means, and we would never haye heard po-wer., and yery frequently has equipment running as high us of this unconscionable attempt to place an embargo on foreign­ half a million dollars, consisting of tapestries, rugs, crockery, built ships if it had not been for the fact that 15 small sailing dishware, engines, electrical apparatus, silverware for the table, boats for racing pUl'poses were brought in from Germany about and they arrive here with the linen and silver on the table a])(l a year ago. These boats of this small type came in in an all ready for the owner to enter just the same as you would unusual way. They were brought on the decks of freighters and enter your private home; and not one cent's worth of all these unloaded at Halifax-a foreign port-and then came in under magnificent furnishings pays u cent of duty because it iS their own power to United States ports. recognized as equipment, and. it is all made in European These small boats only co t $13,000 each, including the costs cotmtries. of delivering them at Halifax. If they had been built in this ~Ir. RAINEY. Will the gentle-man yield? country, protected as materials are by tariffs, they would have Mr. CROWTHER. Yes. cost $22,000 each. Therefore American shipbuilders figme that Mr. RAINEY. Under the law, are they not requh•ed if they they have lost in profits $8,000 on each of these 15 small Pailing dock at an American port and remain any length of time to boats, a total of $120,000 for all of them. 'Ve are asked now, remov-e such things from the vessel and put them in lockers and ill order to prevent a recurrence of this situation, to imperil lock them up? our trade relations with Germany by placing this rmcon ~ cioua.ble l\Ir. CRO\VTHER. Of course they are not allowed to remove tax on foreign-built boats. It will probably be a long time the equipmeut under the law, but we know now that there is a before conditions are . uch in the yacht-racing sport as to again great deal of smuggling going on under the guise of bringing bring about this situation. such things in on these big yachts as equipment. It is only Amei'ican shipbuilders are not worrying about large yachts one of the many difficulties that face us at the various customs being constructed for American millionaires in German . hip­ ports in the attempt to stop smuggling. yards. According to the l\iarine News for December, 1927, Now, this tax we believe is fair, and we believe it is necessary, there are eight large yachts being built in German shipyards because our shipyards are not prosperous to-day, despite what for prominent leaders in American industry, and about that the gentleman from nn.nois said. The evidence given by men many are being built in Americ..'Ul shipyards. What they are who represent them show that they are not prosperous. The afraid of is that the smaller boats used by people of moderate reason boats are built over there is because there is 33¥,3 per means for pleasure on our waterways will be brought in, after cent differential between the cost here and in Germany. This · being landed at Halifax, under their own power. This is the is largely due to low wage scales in Germany. thing that worries American shipbuilders, and this embargo That is all there is to this proposition. It is not complicated • will affect not so much six or eight rich men in the "Gnited it is not tied up P1 any way with the tariff. The tariff propo: States who may buy large yachts abroad each year as the sition as it exists i~ futile, because it is aYoided by their coming runall men who may buy small sailing craft and small power in under their own power. boats abroad and · land them at a near-by foreign port and I recently read the statement that the German shipbuilders bring them in under their own power. They are afraid that . ubmitted estimates to the Cunard Steamship Co. for the con­ struction of three boats, and their bids were £500,000 less than others may follow the precedent set by the few men who the British bids. Boats can be built over there for 66% per brought in a few small sailing boats last year in this way. Of cent of what it will cost here. cour e, if a boat is so small as to make it impossible to bring it Now as to the Diesel engine. I asked a prominent engineer in f1·om a near-by port under its own power, it would ha\e to if it was a fact that because of the duty we did not import come on the deck of a ship, and when it does it pays a duty. Diesel engines, and he said it was not a fact; it is because we The user's tax, the present excise taxes, and the indirect made an engine equally serviceable in this country. If the methods of tariff protection we have now in effect constitute all United States Government desh·es to use Diesel engines on their the protection builders of Diesel engines and builders of boats battleships or cruisers, under the law they could bring them in ought, in good conscience, to ask at the present time. Otll' without a tariff. The gentleman from Illinois knows that. trade relations with Germany and with other foreign nations So there is no difficulty about the tariff on Diesel engines. The are now being endangered by the greed of American manufac­ only trouble with the tariff is that it falls far short of protecting tlirer;~ and already tariffs are being raised against us in prac­ many of our key industries from foreign competition. (Ap­ tically every commercial nation in the world, until in some na­ plause.] tions they amount practically to an embargo on our agricultw.'al The CHAIRl\lAN. The questiQn is on the amendment offered products. Such legislation as is proposed in the section I am by the gentleman from Illinois [Mr. RAINEY]. . trying to strike out of this bill will simply accentuate the con­ The que. tion was taken; and on a division (demanded by Mr. ditions to which I am calling attention. The agriculhrral con­ RAL-EY) there were-28 ayes and 81 noes. dition of the country, now in such dire straits, will be the first So the amendment was rejected. to .feel the effect of the retaliatory legislation made inevitable The Clerk read as follows: • in foreign counhies by just such legislation as is proposed in the section I am endeavoring to strike out of this bill. [Ap­ PABT V.-STAMP TAXES plause.] SEC. 441. TAX ON SALES OF PROOUCEl 0::-{ EXCHA::\'GEI The CHAIRMAN. The time of the gentleman from Illinois ... ubdivtsion 4 of Schedule A of Title VIII of the revenue act of 1926 I1as expired. ' is repealed, to take effect on the expiration of 30 days after the enact· :.\Ir. CROWTHER. Mr. Chairman and gentlemen of the ment of this act. committee, this is a matter that does not require very much l\lr. JOH...~SON of Washington. Mr. Chairman, I move to discussion. This is a tax on the wealthy yacht owner who strike out the last word. I realize that the members of the prefers to spend his money in Europe rather tllan patrQnize Ways and Means Committee, without much partisan feeling, an American shipyard. have worked hard to make this bill. In the making of tax laws I would like at this time to take about 5 or io minutes on they are doing better each year; but it seems to me that not the tal.'ifr aspect of tbe sitUation as presented by the gentleman only the members of the Ways and Means Committee but many from Illinois, but it is hardly worth while, and this is really of the other l\Iembers of the House and the people fail to realize not the time for a tariff discussion. . that generfi:llY we, _will have an income tax as long as this Gov· This is an excise tax for the use of these boats, and it' is ernment endures. Some people seem to have a fixed idea that graded according to their size. Witnesses who appeared at the levying of an income tax resulted from the .Q-reat War. But 1927 CONGRESS! ON AL RECORD-HOUSE 697 we bad the income tax prior to that and we will continue to beginning of the war, and is paid, not by big corporations, but have it in some form or other. Therefore I hope and pray that by individuals. the time will soon come when the Committee on Ways and Mr. GARNER of Texas. Mr. Chairman, will the gentleman ; Means will do something to simplify the methods with regard yield? to the reporting of incomes so that the great bulk of the people Mr. GREEN of Iowa. Yes. who pay taxes on incomes under $12,000 can make their returns Mr. GARNER of Texas. I imagine that that is probably simply, properly, and without unnecessary expense. The cost true, that all taxes are merely passed on. That is what I said to the Federal Government in printing and paper alone is about the corporation tax. The gentleman took the other end enormous, and you all know of the costs and labor to the aver­ of it. I call the gentleman's attention, however, in passing on age payer of a medium income tax. this tax to the fact that seats on the New York Stock Exchange The Chairman, I venture to say that 20 per cent of all are going down in value every day. They are now worth the membership of this House can not properly make their own between three and four hundred thousand dollars, while at the returns without the aid of the income experts from the Treasury beginning of this year they were worth only $200,000. Evi­ 'Department, who are sent over here from Baltimore each year dently the business is not profitable, and it looks as if it might to help us out. go broke, if you do not take off this tax. · 1\fr. GREEN of Iowa. Will the gentleman yield? Mr. GREEN of Iowa. I thought the gentleman was not l\1r. JOHNSON of Washington. Yes; certainly. through with his argument and would need to add something l\Ir. GREEN of Iowa. The gentleman is aware that the re­ else. The fact of the matter is that this tax is burdensome on turns of those having an· income of $5,000 have been simplified. some transactions. A large number of: corporations, especially I know of clerks and women that have no trouble in making up mining corporations, issue stock very low in value, as low as their returns. 25 cents, do they not, I ask the gentleman from Washington Mr. JOHNSON of Washington. Yes; I know. I said that (Mr. HADLEY]? each year the committee was doing better, but they can do still l\fr. HADLEY. Oh, yes ; it is not unusual to see it floating better. The process should be simplified so that tl;te great body at far below that. I have seen it as low as 2 cents a share. of the people who pay a tax under $10,000 income might do it Mr. GREEN of Iowa. A gentleman at my right tells me on one sheet of paper with one affidavit. Plans have been out­ that he bought some the other day as low as 2 cents a share. lined, and submitted to the committee, but the plan seems to Mr. HADLEY. I know of stock transactions where the 2-cent have become fixed in the beginning, and no one seems willing to tax would absorb the entire value of the stock, and they are start on a new and simpler line. Then, again, the small tax­ bona fide transactions. On a sale of $100,000 worth of stock, payers are unorganized. No lawyers represent them. They where the rate is 2 cents, as it is in the present law, the tax have no experts to appear for them. The committee is occupied will be $2,000. This is all dust that the gentleman from Texas with the big, hard problems of taxation, and can not find time [Mr. GARNER] is throwing into the eyes of the committee here for consideration of a simple process for the modest man with when he talks about the New York Stock Exchange. He talks taxable income, who is anxious and willing to pay his bit to the about the New York Stock Exchange to draw attention away Federal Treasurer, and who will appreciate a simple plan by from the effect of the amendment he has fostered, which will which he can pay a small fiat percentage of his gross income result in reductions greatly in excess of estimated revenues. in lien of paying under the present cumbersome plan. At least, He now seeks to escape this by pointing out where you can an optional plan might be tried for his benefit. save eight and a half million dollars at the expense of those The Clerk read as follows: people who are sustaining a great burden. SEC. 442. TAX ON SALES OR TRANSFERS OF CAPITAL STOCK The fact is, as the chainnan has just said, that this is a tax Subdivision 3 of Schedule A of Title VIII of the revenue act of 1926 on business. I call attention to the fact that it is a tax on is amended, to take effect on the expiration of 30 days after the enact­ the par value. It is not a tax upon the intrinsic value. If ment of this act, by striking out " on each $100 of face value or frac­ stock is worth par, it will operate equitably; but it is upon tion thereof, 2 cents, and where such shares are without par or face the par value and not the intrinsic value. Mining concerns value, the tax shall be 2 cents on the transfer or sale or agreement to and other development concerns, which have any prospective sell on each share" and inserting in lien thereof "on each $100 of face development, frequently capitalize upon a prospective basis, and value or fraction thereof, 1 cent, and where such shares are without par the prospective de'"'elopment is the warrant for it. On the or face value, the tax shall be 1 cent on the transfer or sale or agree­ transfer of stock the tax is burdensome, unreasonable, and ment to sell on eac'h share." operates to deter business and industrial activities. The CHAIRMA~. The time of the gentleman from Iowa 1\fr. GARNER of Texas. Mr. Chairman, I move to strike out has expired. the last word. That will not interfere with gentlemen who want Mr. GREEN of Iowa. Mr. Chairman, I ask unanimous con- to offer amendments. I want to say a word to these gentlemen sent to proceed for one minute. over here on the Republican side who are worrying about the The CHAIRMAN. Is there objection? loss of revenue by amendments to the bill. I want to call atten­ There was no objection. tion to this particular section and stress upon you the fact that Mr. GREEN of Iowa. Mr. Chairman, if the gentleman from a mere change of a word-2 cents to 1 cent-loses you $8,500,000. Texas [Mr. GARNER], or any other Member, thinks that this is Out of that $8,500,000, $8,000,000 of it is paid b:y New York a tax on the members of the New York Stock Exchange, he is State alone. In other words, they paid more in one transaction greatly deceived. The people who are on the stock exchange when the Du Ponts bought General Motors than you people from do not pay this, except in the first instance. They buy the Iowa pay in fiv~ years. You are going to repeal it, and then stamps and charge it to the people who are selling the stock. you are going to say that you are sorry to lose the revenue. It is the same way with these little mining concerns, where You are not willing to give the small corporations relief, and the stock is transferred. The gentleman from Texas is about the probability is that 1\fr. GREEN's excuse will be that he could as logical on this as he has been in some of the other argu­ not afford to lose the revenue. Yet be donates $8,000,000 to the ments that he has made. New York Stock Exchange without a word. I am in favor of Mr. HOWARD of Oklahoma. Mr. Chairman, I offer the reducing taxes, and I have no objection to reducing these taxes so following amendment, which I send to the desk. far as the principle is concerned, but I call the attention of you The Clerk read as follows: gentlemen to the fact that in the reduction of taxes in this bill you are not favoring the average man except in the automobile tax Amendment offered by Mr. HowAito of Oklahoma: Page 195, aftet and in the small corporations, and here you are, without a word, line 5, insert a new section, as follows : giving up $8,500,000 worth of taxes, 90 per cent of which is paid SEC. 443. SALE OF STAMPS AT POST OFFICES on the New York Stock Exchange. I merely call attention to it, Title VIII of the revenue act of 1926 is amended by adding after so that you can do as you please. I do not propose to offer an section 807 a new section to read as follows : amendment, for I favor repeal of all taxes of this nature. I do " SEC. 808. The commissioner shall furnish to the Postmaster Gen­ not want you to say in the future that you are reducing these eral without prepayment a suitable quantity of adhesive stamps to be and then did not have enough revenue. Here you are voluntarily distributed to and kept on sale by the various postmasters in the United surrendering $8,500,000 by this provision. States in cities of over 50,000 inhabitants. The Postmaster Gillleral l\Ir. GREEN of Iowa. Mr. Chairman, I wish the gentleman may require each such postmaster to give additional or increased bond from Texas [Mr. G.AIL.'VEB.] would make a logical argument, as postmaster for the value of thE' stamps so furnished, and each such which he is capable of doing, if he so desires, but he has not postmaster shall deposit the receipts from the sale of such stamps to made such an argument. Tlie stamp taxes, as everyone knows, the credit of and render accounts to tile Postmaster General at such are passed on. They are not paid by the party who buys the times and in such form ns be may by regulations prescribe. The Post­ stamp, and they are not in this case. This is a tax on doing master General shall at least once monthly transfer all collections business. It is a war tax that has not been reduced since the from this source to the Treasury as internal-revenue collections." 1 698 CONGRESS! ON AL REC.OR.D-HOUSE DECEl\IBER 15 Mr. GREEN of Iowa. ·1\lr. Chairman, I accept that amend­ years, left an ample reserve and an runple c1·edit in the TI·eas­ ment, and I t hink there is no objection to it upon the part of ury of the United States to meet its obligations and turned any member of the committee. over a surplus. The CHAIRMAN. The question is on agreeing to the amend­ !llr. SNELL. What were Liberty bonds selling for when ment offered by the gentleman from Oklahoma. President Wilson retired from the White Bouse? The amendment was agreed to. · Mr. STEVENSON. The gentleman from Ohio did not know Mr. WINTER. l\Ir. Chairman, I move to strike out the last the difference between the Republican campaign book and the two words. history of the Democratic Party. [Applause.] Just before adjournment yesterday I made considerable effort, The CHAIRMAN. Without objection, the pro forma amend­ unsuccessfully, to get the gentleman from South Carolina [Mr. ment will be withdrawn. STEVENSON] to yield. The gentleman from South Carolina The Clerk read as follows : stated with great emphasis that there was a time in our history PA.RT VI.-LIQUOR TAXES when the country was out of debt and distributed a smplus among the States dming a Democratic aGeorgia, was present, a meeting BmG] is entirely wrong in saying that history shows the Demo­ of the Anti-Saloon League; and when :Mr. Kresge--- cratic Party has never tm·ned in a surplus, and this gentleman Mr. GREEN of Iowa. Mr. Chairman, I hope the gentleman [Mr. WINTERS] undertakes to excuse and defend · Mr. BEGG's will not go on with that. I know of no reason why he should mistake by saying it was an accidental sm·plus. I will call talk on something that is not related to this bill. your attention to a little more. When Grover Cleveland went Mr. LINTHICUM. It is related to this bill, because I moved out of office on the 4th of March, 1889, he turned over a surplus to . trike out the last word. to the Treasllry for a Republican administration. What hap­ Mr. GREEN of Iowa. Mr. Chairman, I make the point of pened? In 1893 when Benjamin Harrison went out of office he order that the gentleman is not speaking in order. left a Treasury which was bare and depleted, with a gold The CHAIRMAN. The gentleman will proceed in order. reserve that bad been actually impaired so that the Govern­ Mr. LINTIDCUM. Mr. Chairman, I moved to strike out the ment had to go out and sell bonds to replenish the gold reserve. last word, which is the word " act." Under that you can speak There was not enough money to meet the obligations. [Ap­ upon almost any subject, and I am speaking of the action of a plause.] Mr. Cleveland held for four years during the most gentleman who was formerly a Member of this House, a Mem­ distressful period the country has ever seen, and when he went ber from the State of Georgia, at the meeting of the Anti­ out of office he left a solvent Treasm·y. with all the dollars of Saloon League, when Mr. Kresge offered to contribute $500,000 the United States worth a dollar all over the world and with toward the Anti-Saloon League calllJ)aign. a gold reserve which protected om· Government, which in the Mr. GREEN of Iowa. Mr. Chairman, I make the point of many years of the Republican administration had never been order. adequately provided for until Mr. Cleveland did so. And Mr. Mr. LINTHICUM. I think I have the right to discu s the Wilson, of New Jersey, the Democratic President for eight last word, " act" ------.--

1927 CONGRESSIONAL RECORD-HOUSE 699 The CHAIRMAN. The gentleman from Maryland will con­ l\Ir. BLACK of New York. Mr. Chairman, I move to strike fine his remarks to the amendment. out the paragraph covering section 453. Mr. LINTHICUM. Certainly I am speaking in order when I The CHAIRMAN. The gentleman from New York offers an speak on a question of taxation in an act of this kind, where amendment, which the Clerk will report. an attempt is made to tax certain wines and liquors brought The Clerk read as follows : into this country. I want to discuss that, and I want to tell Amendment ofl'ered by ~:h·. BLACK of New York: Page 97, line 5, how the gentleman from Georgia, when Kresge made that offer, strike out section 453. led in singing Praise God, from Whom All Blessings Flow. [Laughter.] Mr. BLACK of New York. Mr. Chairman and gentlemen of With that statement I will extend my remarks in the RECOBD, the committee, on June 10 of this year the President indicated to iJ,J.clude the article that I referred to and one from the Sun his great concern about the future revenues of this country. of to-day. There bas been a great deal of discussion on tlle floor of this The CHAIRMAN. The gentlem:m from Maryland asks unani­ Bouse about the sources of re\enue to carry on the business of mous consent to extend his remarks in the manner indicated. the Go\ernment of the United ::;tates, but there has been little Is there objection? discussion by anybody in the high public life of this country Mr. BLACK of Texas. Mr. Chairman, I shall have to object. about a great source of revenue which a few years ago was I ha\e objected to the insertion of all editorials and newspaper destroyed by sumptuary legislation. I do not think it would be eA.-tracts and memorials. out of order at this time to call attention to the loss of revenue Mr. LINTHICUM. Then I will take occasion to read this due to prohibition. I think it is interesting on a revenue bill, article entitled "Dry Georgia tops list with 4,000 stills seized" no matter what one's political T"iews may be on the wet and dry in my time. · question. The CHAIRMAN. The time of the gentleman from Maryland The re\enue derived in 1919 by the United States from the l1as expired. sale of beer was over $100,000,000. It can be safely estimated Mr. LINTIDCUM. I ask unanimous consent to continuE( for that could we have modification of the Volstead Act the revenue fi\e minutes. deri\ed by the United States from a similar source would be l\1r. GREEN of Iowa. Mr. Chairman, I shall have to object largely in excess of that. to thnt. Mr. SUMMERS of Washington. Mr. Chairman, will the l\Ir. LINTHICUM. I have not been allowed time in which gentleman yield there? to discuss this bill heretofore. Mr. BLACK of New York. No; I do not choose to yield. Mr. KVALE. Mr. Chairman, I move to strike out the last [Laughter.] word. I am not going to discuss this particular amendment, Let us look on the other side of the books. What has this but I do want to say something about the bill in general. tlling cost us on the expenditure side? It has cost the Federal If the people of the United States knew the contents of this Gove1·nment, as well as various units of the United States, bill, and knew what it will really do, I doubt that there would untold sums in ludicrous and ridiculous attempts to enforce be 100 \otes cast for the bill in the Bouse. But the people do the law. It has cost the United States great sums of money not know. They read the headlines in the large city dailies to maintain an increased census in the Federal jails, and and the copies of those headlines in the weeklies about tax similarly in tile States it has cost great sums to maintain a reduction, and the average man throughout the country actually greater census in these State jails. As an offset against that thinks his tax will be reduced when this bill becomes law. the Attorney General simply says we get about $4,000,000 in The fact is that the average man gets nothing from this bill, fines from the enforcement of the prohibition law. even less than nothing. We have to operate the Government, Now, what about the farmers? On the barley crop alone the and it takes $167,000,000 a year to pay the interest on the war farmers ha\e suffered a deficit of over $700,000,000. This is debt alone. Some of us think that those people who made true as well of bops. In 1922 there were 34,000,000 pounds of money out of the war ought to pay the greater part of that hops used. debt. But now the tax heretofore imposed upon those people Mr. COLE of Iowa. Will the gentleman yield? has been reduced, and hence the taxes will be increased for Mr. BLACK of New York. No. I am still a Coolidge man. the little fellow, though indirectly. If we retain the Garner I do not choose to yield. amendment and the repeal of the automobile tax there will 1\Ir. COLE of Iowa. I wish the gentleman would yield for be a little relief for the average man. And the finest feature a question. about the bill is that the estate tax has been left in, and the Mr. BLACK of New York. Well, I yield to the gentleman. greatest credit for that belongs to the chairman of the com­ 1\Ir. COLE of Iowa. Can the gentleman tell us how many mittee, the gentleman from Iowa [Mr. GREEN]. I, of course, hunured millions of bushels of barley were used in the liquor appreciate what the gentleman from Texas [Mr. GARNER] and business? the gentleman from Illinois [Mr. RAINEY] have done; but inas­ Mr. BLACK of New York. I have not the figures now, but much as tiley are progressive Democrats, and therefore for tile I ha\e put them in the REcoRD year after year. The gentleman people instead of for the special interests, I should naturally should have read them, because I put them in the RECOBD for expect them to be for the retaining of the estate tax. But not his benefit. so for the chairman of that most powerful committee on earth Mr. COLE of Iowa. I wish the gentleman would put them to-day-the Committee on Ways and Means. in the REcoRD again. In spite of the pressure that bas been brought to bear upon Mr. JONES. Will the gentleman yield? him by Andrew Mellon and all the powerful money interests, Mr. BLACK of New York. Yes. he has consistently stood his ground and never wavered an inch Mr. JOl\'ES. Perhaps the gentleman is still emulating the under the terrific barrage. I think the people of this Nation President; he finally yields under pressure? owe to the gentleman from Iowa an eternal debt of gratitude Mr. BLACK of New York. I do. I yield, but I do not run. for the stand he has taken, because it is due to his work more Now, the gentleman from New York [Mr. CROWTHER], that titan that of any other individual that tlte estate tax shall go great Republican from the State of New York, for whom I on. [Applause.] have the greatest admiration because he is a real Republican, But outside of tllose three features I can not see how the and my ftiend f-rom Illinois [Mr. RAINEY] had a discussion farmer of my district or the laboring man or the small business about yachts that are smuggled into this country without pay­ man gets anything. This bill, when enacted into law, will ing any revenue, but what about the beer that comes into this increase instead of reduce the taxes for more than a. hundred country from Canada and which does not pay any revenue? million American citizens. The bill is shaped in iniquity in the The Canadian Government tells us there were 4,000,000 gallons $400,000,COO brain of Secretary Andrew Mellon ; it is conceived of beer sent into this country last year and a great deal of in sin in the $50,000,000 mind of Undersecretary Ogden Mills, whisky ent into this country last year. On the re\enue side and it is brought to life by the millionaires on the majority side alone tbi is a mighty serious proposition, and when you con­ of the Committee on Ways and Means, and there are many of sider further that the people have scrapped this proposition of them on that committee. prohibition it is time the Government thought of doing the Having in mind the oath I took on December 5 I can not same thing. vote for a bill of this kind. [Applause.] The CHAIRMAN. The Clerk will read. The CHAIRMAN. The time of the gentleman from New The Clerk read as follows : York has expired. Without objection, the pro forma amendment will be with­ SEC. 4.53. TAX ON CE.REAL BEVERAGES drawn. Section 903 of the revenue act of 1926 is repealed, to take effect on There was no objection. the expiration of 30 days after tbe enactment of tbls act. The Clerk read down to and including line 17 on page 199. CONGRESS! ON AL RECORD-HOUSE DEOE~IBER 15

The · CHAIRMAN. The Chair would like to have the· atten­ went in and for five years it stayed there, and then they said, tion of the gentleman from Iowa. In line 1, page 19!), ~ter "We ~n not give it back to you; it has to be given to the the word "assessed," ·there is a period, ,,.hich the Chair believes wife, and she did not make the application for its retur~., The should be a comma. statute of limitations has run and she can not recover 1t. Mr GREEN of Iowa. That is a clerical error which, by If this is not mistreating of om· Nation, I do not know what unanimous consent, the clerks were authorized to correct. that term means. The Clerk read as follows: Mr. Sl'.~L. J\.fr. Chairman, in my judgment the Ways and SEC. 504. SUSPENSION OF RUXXIXG OF STATl::TE OF LIMITATIO~S :Means Committee bas presented us a reasonable, fair, just tax­ reduction mea ~ure. They )lave had at their command the be t (a) Section 277 (b) of the revenue act of 1926 is amended to read as information a"Vailable to help make up the bill. As far as I follows: . am able to learn from com·ersation with various people from "(b) The running of the statute of limitation provided in this ~ection different parts of the country and from reading newspaper edi­ or in section 278 on tbe making of as ~ essments and the beginmng of torials, the aYerage tbinking man of this country, the man who distraint or a proceeding in court for collection, in respect of any den­ thinks in the unit of the good of the whole country rather than ciency, shall (after the mailing of a notice under subdivision. (a_) of the simple unit of his own pocketbook, is ab olutely .,atisfied section 274) be suspended for the period during which the comm1sS1oner with this tax-reduction measure. is prohibited from making the a :::scssment or begi~nin? distraint or a I ha-ve listened to the debate quite carefully, especially the proceeding in court (and in any event, if a proceedrng 10 re~p.ect of the deficiency is placed on,. the docket of the board, until the deClSlon of the debate from the Members on the minority side of the 'Yays and board becomes final), and for 60 days thereafter." l\feans Committee. In my judgment they did not make a ingle dent in the general proposition or principles carried in this bill. (b) Subsection (a) of this section shall apply in all cases w~ere the period of limitation has not expired prior to the enactment of this act. I did not think they tried to, and they left the floor gi"Ving me the impression they expected to support this bill. Mr. McKEO\VN. Mr. Chairman, I move to strike out the last Now, what is the situation in which we find om·sel"Ves? Of word. Of course, we have to follow the committee in th~se :r:ec­ cour e I and every other man would prefer never to have to vote ommendations as to these administrative features. of th1s .b~; for ta~es . . Unfortunately we all can not take the position that but the thing I am afraid of is t_?at. Congress 1s not. g~vmg one of our late colleagues took when be stated he voted for e-very enouo-h attention to the taxpayer's Side m tax controversies, but appropriation and against every tax. The millenium has not is tt-~ning everything over to the Government's side of such yet come and unfortunately we ha"Ve to put money in the ';l'reas­ controversies. ury before we can take it out, and what have we done m the In the first place a taXIJayer can not go into court and re­ actual consideration of this bill? strain the Governm'ent. He has no relief in the courts. You E-very single amendment that· has been offered on this floor, or deny .him any right to go into the courts. Let us see _what hap­ very ne-arly e"Very one, except the e tate tax, that was intended pen . Here is a corporation which sel_ls out and here IS a ~?are­ to emasculate this bill or to keep the bill from returning money bolder and director of that corporatiOn. They have theu tax to the Treasury, bas had the almost unanimous support of the as essed and they put up the money with which to pay that Democratic side of this Hou e. tax. It is discovered later on that there should have been more I want to say to you, gentlemen, that some of you very men tax assessed. What do they do? They go out and take the within the next 30 days will ask for the most unpreeedented property of this stockholder and dh·ector _and tie up. all of his appropriations for your local sections that were .e"Ver asked o!l property. He can not go into court. He IS engaged m another the floor of the American Congress. You are gomg to ask this busine ~ s, a separate bu ines , but be can not go into coutt and for flood control and river and harbor improvement to meet relieye himself at all becau e you ha~e barred the doors of the your industrial g1·owth. I have been down through that coun­ courts to him. An officer has distrained his private property tt·y for three weeks and I talked with some of your people and and tied it up because of the asses ment du~ from _tb~ c?r:pora­ they said to me, "1\Ir. S:xELL, I hope you and our other Northern tion that has failed to pay all of it. You tie up his 1Dd1v1dual friends will help take care of our situation." I looked over the property and do not give him auy chance. situation. I thought their demands were fair, and I promi. ed Mr. MADDE..N'. If the gentleman will yield, tbi. man owns to do tlle right thing by them. I came back here with the in­ the corporation the gentleman is describiug, does be not? tention of doing e-verything tlrat was right to protect them in Mr. McKEOWN. No; be bas sold out and gone into another their flood-conh·ol proposition and also in their demand for line of business, and they go out and tie up his private property appropriations in connection with rivers and harbors to take and .all of his money in the bank . care of the increased development in industrial g~·owth along the Mr. MADDEN. But if be i'3 a man who bas failed, he would Gulf of Mexico; and I want you gentlemen who repre ent that not have any money in the banks. part of the country to go back home and tell them that ~Ir. Mr. McKEOWN. The man did not fail, but the corporation S~ELL stood on the floor of the House of Representatives and sold out. . voted to put taxes on his own people so that we w ultl have Mr. MADDEN. Then your man did not fail, but be Just ran money in the Treasury to do our part when the time came; away? . t· and practically every one of you "Voted against me every time. 1\Ir. McKEOWN. No; be sold his interest m t1 1e corpora 1on. Now, tbe8e are cold facts. You have voted against YOUI' own l\Ir. :MADDEN. Well, that is worse. . . interests and the interests of yoUI· people and I want them to 1\lr. :McKEOWN. He was simply a director m a corporati~n know it. This tax· reduction is not political as far a I am that sold to another company. Then they come along and tie concerned. You have voted to put the Treasury in uch a up his individual property and tie him up so he can not ha\e condition that they can legitimately say they have not the any relief. . money to meet the appropriations you are asking for and that Mr. MADDEN. He ought not to be in such a. <;orporati?n. you ought to ha-ve. I have tood here and have done every­ M1·. McKEOWN. 'Vell, it is not a fair PI'Oposition to hrm. thlna- I could to get enough money in the Trea ury to meet Mr. GREEN of Imva. We must protect the Gover~ent in ever; reasonable and legitimate demand that should be made some way. I do not think my friend bas read echon 61?, on it and you have consistently voted against theJ?l: If you which has to do with those cases. Of course we can not pernut people who are more interested in. these ~ocal proposltiO~ than a man who owes a tax to transfer his property and beat the I am will not cooperate with me m getting some money m the Government out of the tax. Treasury for that purpo ·e, you need not expect my cooperation Mr. McKEOWN. I understand you ba-re to protect . ~e to help you jimmy money out of a depleted Trea ury. [Applause.] Government. I know that; but in the passage of the e admmis­ l\Ir. CONNALLY of Texas. Will the gentleman yield? trative rules if you gi"Ve too much credence to the demands of M1·. SNELL. Xo; I do uot yield at this time. the departm~t you do not give any protection to the taxpayer. The CHAIR.\iAN. The time of the gentleman from New That is what I am speaking about. York ba: ~mired. 1 will give you another illustration. of what ~appen .. Tb~re ~lr. CROWTHER. ::\Ir. Chairman and gentlemen of the was a busineSs man who gave certain propertie to his wife. :;orumittee, in line with what the gentleman from N«:w York He executed the deeds, but did not put them on record. They (:\!I·. SNELL] has just said, I want to call your attention to a then made two return , his wife making a return as well ·.as him elf. Then \Vhat took place? They came back and srud, question that was asked :Yr. :Mills, the Undersecre~ary of the Treasury, at his last appearance before the committee, wh~n "You are not entitled to make two returns; you must make be gave us a resume of the methods that bad been used m one return and pay additional tax." He _paid the addition~! arriving at the surplus which we could expect. tax but they would not allow him any credit for the money his wife had paid under her tax return and said tbey would return l.h·. TREADWAY. My question is this: The Treasury submitted a sug­ that to the wife and told him to make out an application f~r ge.'ted relluction of $225,000,000 in taxes. Can you tell us whether its retUl'n. He made out the application for its retw:-n; 1t in that estimate you considered-and if so, what consideration. was 1927 CONGRESSIONAL RECORD-HOUSE 701 gin~n-the probn.hlP. action of Congre~s at the coming ses!'ion in regard is prohibited from making the assessment in respect of the liability of to appropriations? the transferee or fiduciary (and in any event, if a proceeding in l·e­ 1\Ir. MILLS. I think that same question was asked at the hearing spect of the liability is placed on the docket ·of the· board, until the 10 days ago, and the answer was that we have not taken into consid­ decision of the board becomes final), and for 60 days thereafter." eratiod such new expcnd.itures as might be provided for in the next (b) Subsection (a) of this section shall apply in all cases where the session of Congress. In other words. the figures do not include any period of linlitation has not expired prior to the enactment of this act. payments that mlght have to be made on account of ships and radios, if the alien property bill goes through ; they do not include the $25,000,- 1\Ir. CONNALLY of Texas. Mr. Chairman, I move to strike 000 that will be required for the purchase of the triangle; they do not out the last word. Mr. GREEN of Iowa. Mr. Chairman, I move that all debate include Mississippi flood t•elief::~; they do not include increased naval on this section and all amendments thereto close in five expenses; they uo not include Muscle Shoals; they do not include minutes. ~oulder Dam ; and they do not include agricultural relief. '.rha.t being so, the figures given by the Treasury must be considered as maximum Mr. CONNALLY of Texas. Mr. Chairman, petulance and figures and not minimum figures. irritation often cause wise and patriotic gentlemen to say things they do not mean. I am very much distressed at the l\fr. GREEN C'f Iowa and Mr. OLDFIELD rose. remarks of the gentleman from New York [l\Ir. SNELL] a few Mr. GREEN of Iowa. Mr. Chairman, I shall not object, of moments ago, when he appeared to be deeply grieved because cour e, to my friend, the gentleman from Arkansas, speaking, gentlemen were voting for some amendments to the bill, and he but if there is any more talk on this section I will have to seemed to be alarmed over the danger that theRe amendment<;, object. I therefore ask unanimous consent that all debate on if adopted by the House, would necessarily cau e him to change this section and all amendments thereto close in five minutes. his views on the que:tion of Mississippi flood control. The CHAIRMAN. Is there objection to the request of the Like the gentleman from New York, I do not come from· the gentleman from Iowa? Mississippi Valley, but I know the gentleman-from New York There was no objection. did not mean what he said. I know that the gentleman from Mr. OLDFIELD. l\1r. Chairman, I appreciate greatly what New York [1\Ir. SNELL] views that matter as a statesman and my friend. from New York [Mr. SNELL] said a moment ago. not as a pork-barrel politician. I know that his petulance will I am glad that he intends that his heat·t shall be in the right pass in a few moments and that he will realize that his irri­ place on the proposition of flood control. ·But let me call atten­ tation for the moment caused him to express thoughts that are tion to two or three things. We have lost only $33,000,000 to at variance with the gentleman's conduct here and at Yariam~ the Treasury, and that is on the automobile tax. On the with the great responsibility which he carries as chairman of· proposition of the gentleman from Texas [:Mr. GARNER] we the nules Committee and as one of the outstanding leaders on took from the Treasury $24,000,000, but on the second propo­ the Republican side of this Chamber. [Applause.] I would 'ition we put back $24,000,000 or $25,000,000. suggest to the gentleman from New York that when he says Mr. HOCH. Will the gentleman yield? that if these amendmentN are adopted the gentlemen from tlte l\Ir. OLDFIEIJD. Yes. Missis ippi 'Valley need not expect him to vote for public· im­ Mr. HOCH. I voted for the second proposition of the gen­ provements to control Mississippi floods when the Treasury will tleman from Texas, but the gentleman from Arkansas kno-ws not warrant it, he fails to properly interpret his duties here. that in any event it does not take effect for two years. Let me suggest to the gentleman fl·om New York that his 1\.lr. GARNER of Texas. The excess revenue for the next obligation on this floor is not to gentlemen from the Mississippi ­ fiscal- year is far in excess of the reduction at the present time. Valley, but his obligation here is to the people of the United Mr. OLDFIELD. I take the position that we have ·lost States, and when he says that he has visited that strieken nothing on the two propositions. section, that he viewed conditions there, that he believes the Mr. RAil\"'EY. Will the gentleman yield? conditions call for relief, that he believes that it is the duty of Mr. OLDFIELD. Yes. the ]federal Government to step in and undertake that relief, l\lr. RAINEY. And the gentJ..eman must not forget that we and that" he has come to that conclusion, then he has trans­ l1ave retained the estate tax. ferred any responsibil,ity from the shoulders of the people of l\lr. OLDFIELD. I was coming to that. This year we get that section to his own shoulders as a Member of the Congress $75,000,000 out of tile estate tax. The Secretary of the Treas­ of the United States. [Applause.] ury came before our committee and said that he wanted to I suggest to the gentleman from ·New York [Mr. S~ELL] repeal the inheritance tax because we did not need the money. that in editing his remarks, a privilege granted to all Member~ They were perfectly willing to relieve Mr. Ford and the Garys of the House, he bear in mind the suggestion I have dared and the Rockefellers of taxes after they die, but he did no-t to make. I am sure that the gentleman does not mean what want to I'elieve the automobile purchasers and the little cor­ critical people might infer. I know the gentleman, and I porations of taxes. That is the situation here. know that deep down in his heart his conscience will not per­ Now, that is the situation as far as these three propositions mit his hand to execute a threat which his tongue mar have are concerned. We have voted on them and lose only $33,000,- impatiently uttered. A different conclusion might be drawn by 000, and we have saved $75,000,000 by retaining the inheritance those who are disposed to attribute to the gentleman the tax over the protests of the President, Secretary Mellon, and qualities of a pork-barrel-trading politician. UndE-rsecretary !fills. The CHAIRMAl~. The time of the gentleman from Texas Now, I am going to offer an amendment to page 226 which has expired. will save the Treasury $2,000,000 a year. That is not n great Mr. GREEN of Iowa. 1\Ir. Chairman, I moved a little while deal, but it is something. The committee once placed it in the ago to clo e debate, but I do not think that motion has been bill, but for political reasons and under a misapprehension the acted upon. Republican Members backed up and took it out of the bill. 1'he CHAIRMAN. The gentleman made his motion before I hope that the gentleman from New York [Mr. SNELL] and there had been any debate, and the Chair, under the rule~. the gentleman from Connecticut [1\lr. TILSON] and the gentle­ could not put the motion. man from Iowa [Mr. GREEN] will think about this. They Mr. GIFFORD. Mr. Chairman, I rise in opposition to tlle thought that Republican officeholders would lose their offices, amendment, if that motion has not been agreed to. but the Civil Service Commi8sion has said they would not, but, Mr. GREEN of Iowa. I am compelled to make the motion. on the contrary, they would be covered into the classified civil The CHAIRMAN. Tile Chair will recognize the gentleman service. I hope you gentlemen will think of that, because it now to make his motion to clo,._~ debate. will be a great convenience to the taxpayers of the country, Mr. GREEN of Iowa. Mr. Chairman, I move that all debate and the Treasury Department is for it. [Applause.] I want upon this section and all amendments thereto be now closed. you to realize that you are saving $2,000,000 by it and con­ The motion was agreed to. ferring a great convenience on the ta~-payers throughout the MESS.AGE FRO!.{ THE SEXATE country. [Applau ·e.] The Clerk read as follows : The committee informally t·o e; and the Speaker having re­ sumed the chair, a message from the Senate. lrv ;\lr. Cra\en. its SEC. 505. SAi'riE-TRA.KSFEREE CASES principal clerk, announced that the Senate ·insists upon' its (a) Section 280 (d) of the revenue act of 1926 is aml'nrled to read amendments to the bill (H. R. u800) entitled ".An act making as follows: appropriations to supply deficiencies in certain appropriations for "(d) The running of the statute of limitations upon the as essment the :fiscal year ending Jtme 30, 1928, ancl prior :fiscal years. to of the liability of a transferee or fiduciary shall, after the mailing of provide supplemental appropriations for the fiscal year ending the notice under subdivision (a) of section 274 to the transferee or .Tune 30, 1928, and for other purposes;• disagreed to by tbr- fiduciary, be sQspended for the period _duriug which the commissioner , House of Representatives, and agree· to the conference a~ked 702 CONGR.ESSION.AL R-ECOR-D-HOUSE DECE1\IBER 15 by the House on the disagreeing votes ot the two Houses ourselves mistaken if we think the second Garner amendment tbNeon, and had appointed as conferees on the part of the Sen­ n.-ill offset the first Garner amendment in the lo~s of revenue. ate Mr. ·w·ARB~, ::Ur. OURTIB, and Mr. OvERMAN. Mr. GREEJN of Iowa. Mr. Chairman, I move that all debate upon this section and all amendments thereto close in five THE REVENUE BILL minutes. · The committee resumed its session. Mr. GARNER of Texa.s. I want two minutes. 'The Clerk read as follows : .l!r. GREEN of Iowa. Then make it seven minutes. SEC. 506. W .UVERS A.FTFJR EXPIRATION OF PERIOD Oi' LIMITA.TIO.."'f The CHAIRMAN. Tile gentleman from Massachusetts [Yr. GIFFOJIDJ was on his feet and had been recognized by the Chair. Section 278 (c) and {d) of the revenue act of 1926 a.re amended to Mr. GREEN of Iowa. I do· not intend to cut out the gentle­ read as follows : man from Texas. ''(c) Where before or after the expiration of the time prescribed in section 277 for the a sessment of the" tax, both the commissioner and Mr. GARNER of TeXI!S. If the gentleman from Iowa wants the taxpayer have consented in writing to its assessment after such to stop this debate, he ought to stop debate on his side by Mr. time, the tax may be assessed at any time prior to tlie expiration of SNELL and Mr. CHINDBLOM, which does not apply to this amend­ the period agreed upon. · The period so a.,orreed upon may be exteiuled by ment. I am anxious to stop it. I want 1:6 pass this biU to-day. subsequent ·agreements -in writing made before or after the expiration of We are likely to have five roll calls if the gentleman from Iowa wants a separate ~oll call on each ·amendment. · If we mu-st the periOd previously agreed upon. · 1 have debate, let us apply it to these various provisions of the ' (d) Whe•·e the assessment of any income, excess-profits, or war­ profits taxes imposed by this title or by plior act of Congress bas been bill rather than to indulge in general debate. Mr. GREEN of lOW!!. I shall follow the gentleman's sugges­ made (whether before or after the enactment of this act) within the tion and move that all debate upon this section and all amend­ period of liJhitu..tion properly applicable thereto, such tax may be col­ ments thereto be now closed. lected by distraint or by a proceeding in court (begun before or after l.lr. GARNER of Texas. I want two minutes in which to the enactment of this act), but only if begun (1) within six years after the assessment the tai:, or (2) prior to the' expiration of any period call attention to certain things, and I do not want to take the of gentleman from Massachusetts [Mr. GIFFORD] off his ~eet. for collection agreed upon in writl.ng by ·the commissioner and the tax­ M.r. GIFFORD. Have I not been recognized, Mr. Chairman? payt-r before' or after the expiration of such six-year period. The period The CH.A.I.IUIAN. The gentleman from Massachusetts was so agreed upon may be extended by subsequent agreements- in. writing recognized by the Chair. The Chair can not entertain a motion made before or after the expiration of the period previously agreed . ' to close debate now, but will at some future time if the gentle­ upon." man from Iowa desires to make it. The gentleman from Mr. Clli~'DBLOM. l\fr. Chainnan, I move to strike out the Massachusetts is recognized. last word. Members on both sides of the aisle have frequently Mr. GIFFORD. Mr. Chairman, some of the remarks recently expressed their admiration for and confidence in Mr. McCoy, made reflected rather upon me. The .A.ssoc1ated Pre s carries the Actuary of the Treasury Department. No one has more a story " that one Republican, GIFFORD, of Massachu etts, voted earnestly commended him fo.r his estimates on matters of tax­ with the Democrats" on the second proposition in reference to ation than my good friend the gentleman from Texas [Mr. affiliated corporations. It may be a real honor or a doubtful GARNER]. I have just had a conversation with :Mr. McCoy, and honor, but as many other Republicans voted on the {}roposition I asked him whether he had made an eBtimate Ol' would make as I did certainly they ought to share the honor, and I ought an estimate of the possible gain in revenue by the adoption of to correct that statement and suggest that the press take notice tne , econd Garner amendment, which relates to the returns of thereof so that many other Republican Members may receive so-called. affiliated corporations. proper mention. The Ways and Means Committee frame a tax 1Ir. .McCoy told me that he could not make an estimate on bill before we come to Washington· wherein poliCies or methods that subject; . that he had never made one; that he had told of taxing the people ·are involved. - We want to be as loyal to Mr. GARNER of Texas that he.was in doubt whether the entire the committee -as possible, but must have the privilege of elimination of the consolidated-returns provisions in the law opinion. Certain members- of · the committee itself fincl it eventually would bl'ing any increase in the collection of taxes, all right not to -be regular. In the inatter of affiliated corpora­ for the reason that these corporations, whether they be con­ tions, I inquired if there is not some danger in framing a new solidated or affiliated, whether they file consolidated returns or law-=-section 118 bemg absolutely new-of juggling or washing retm·ns as affiliated corporations, are able to so conduct their sales, as later termed. business among themselves and between themselves that where ::M1·. GREEN of Iowa. Will the gentletnan yield? the control is in the same set of people, in the same individuals, Ml·. GIFFORD. I have not time to yield. the entire management of the business will benefit by offsetting Mr. GREE)C of Iowa. The gentleman does not mean that los.'3es in the making of tax returns. It is to be understood section 1i8 restricts corporations: The provision has been the that these corporations have a common management;. they are Ia w for years and years. · engaged in a common business. They may have affiliations Mr. GIFFORD. We believe in the making of consolidated in other pa.1·ts of the country, but they do business with them­ returns and returns by each corporation in its own entity. selves, among themselves, and between themselves, and there This matter was, belatedly, carefully discussed in the llou e is no rea:son why, with all the ingenuity and ability at their dis­ yesterday, and the statements made fully justified our anxiety posal, not only in their own ranks but from the ranks of attor­ when it was stated that possibly under the present method neys and accountants and othm.· experts, they may not so rr;tan­ they could wash ~ales, nmply justifying our inquiry, could it age their affairs that eventually there will be no gain in revenue be possible or really encouraged under the new method. But, to the Federal Government. Mr. Chairman, it does seem too bad in the matter of a policy lli. McSW.AIN. Mr. Chairman, will the gentleman yield? or method taking people's money that after arriving in Wash­ ~lr. CHINDBLO:ll. Yes. ington we are not able to get uvon our feet and plead for the Mr. .1\fcSW..UN. I understand, then, that the books may be things for which our constituents expect or our own opinions de­ so manipulated that they can really evade the law, but if you mand. The automobile people from their districts have voted to could catch them you really could put them in the penitentiary? have the auto tax repealed and registered the wishes of their .Mr. CHINDBLO:lf. I do not think it is a que. tion of manip­ constituents. It is, of course, not true that I am the one ulation. I think it is a question of conducting the business. Republican who joined with the DemOCI·ats. It takes more One can well realize what are the possibilitie , where there is than one to effect such a reBult. a common control, where the same people manage two or more If one Republican can beat this tax bill, I must be of some im- corporations engaged in _the same business. Why should they portance in this House. [Applause.] not be able to so manage their busines.s that they will not be lli. BLACK of Texas rose. compelled to pay an increased amount of taxes by reason of the Mr. GREEN of Iowa. Does the gentleman desire time? fact that they are so organized? And in addition to that, if it Mr. BLACK of Texas. In view of the fact that my col­ doe.o:; transpire that their present organization results in a league from Texas [Mr. GAR:VER] is going to speak on the same larger payment of taxes, of course, they will reorganize, and phase of the bill that I was going to discuss, I &hall not a~k instead of having fifty or sixty subordinate corporations they fo1· time. will organize into a larger corporation anll refrain from this ~fr. GREEN of Iowa. ~1r. Chairman, I move that all debate division of power and authority and management. on this section and all amendments thereto close in five On the othe:r hand, Mr. McCoy is convinced that the first minutes. amendment oj;'fered by the gentleman from Texas [:llr. GARNER] The CH.A.I.IDIAN. The gentleman from Iowa moves thnt all will reNult in the loss to the Treasury of npproximately the debate on this section and all amendments thereto close in fi\'"e amount of reTenue which the gentleman has stated, ~hich I minutes. The question is on agreeing to that motion. unde1·stood to be about $24,000,000. Therefore we will find The motion was agreed to. 1927 COKGRESSIO:NAL RECORD-HOUSE 7()3 The CHA.IRMAN. In fise minutes the debate on this section case in which the chairman directs that such report shall be reviewed will be closed. by the board. Mr. GARNER of Texa.s. llr. Chairman, may I have the " (c) If a petition for a redetermination of a deficiency bas been attention of my friend from Massachusetts [Mr. GIFFORD]? It filed by the taxpayer, a decision of the board dismissing the proceeding may be that pointing him out as the only Republican who is shall be considered as its decision that the deficiency is the amount associated with the Democrat on this amendment is unfor­ determined by the commissioner. An order specifying such amount tunate. But that is not true. because we know that without shall be entered in the records of .the board unless the board can not the help of some dozen other Republicans the Democrats could determine such amount from the record in the proceeding, or unless the never have put this amendment through. dismissal is for lack of jurisdiction. · The gentleman from New York [Mr. SNELL] and the gentle­ "(d) A decision of the board (except a decision dismissing a pro­ ceeding for lack of jurisdiction) shall be held to be rendered upon the man from Illino-is [Mr. CHI~DBLOM] and others were chiding this House, and undertook to convince you that you were re­ date that an order specifying the amount of the deficiency is entered ducing the taxes more largely than they should be reduced. in the records of the board. If the board dismisses a proceeding for Mi·. McCoy, the Actuary of the Treasury, in a statement that reasons other than lack of jurisdiction and is unable from the record appear:· in the RECORD this morning, declines to make an esti­ to determine the amount of the deficiency determined by the commis­ mate. but when I asked Mr. McCoy how much it would tie he sioner, or if the· board dismisses a proceeding for lack of jurisdiction, said. "I can not make an estimate." an order to that effect shall be entered in the records of the board, Ml'. MADDEN. He says he has not looked into it carefully. and the decision of the board shall be held to be rendered upon the date of such entry. Mr. GARNER of Texa~. I want to say that- therj· is not a ·man in the House or in the S'enate who does not take Mr. Mc- " (e) .If the assessment or collection of any tax is barred by any Coy's say so as worth 100 per cent. · statute of limitations, the decision of the board· to that effect shall be l\Ir. GREEN of Iowa. Why did not the gentleman take it on considered as its decision that the-re is no defieiency in respect of such tax. the bill? "(f) The findings of the board made in connection with any decision l\Ir. GARNER of Texa. . He said he can not make an esti­ p1·ior to the enactment of the revenue act of 1926 shall, notwithstanding mate on this bill because he can not make an accurate one. As the enactment of such act, continue to be prima facie evidence of the a final reduction in this bill, if you permit the small corporation facts therein stat~d. amendment to remain in the bill and strike out section 118, you " SEc. 907. (a) Notice and opportunity to be heard upon any pro­ will not lose a cent of revenue in the long run. ceeding instituted before the board shall be given to the taxpayer and Mr. HOCH. It could not apply to next year, but according to the commissioner, and a report upon the proceeding and a decision the terms of the bill it must applY to 1920. thereon shall be made as quickly as practicable. The decision shall be Mr. GARNER of Texas. It commences on the 1st day of made by a member in accordance wjtb the report of tbe board, and such January, 1929, so that the taxes for 1929 would apply. decision so made shall, when entered, be the decision of the board. If 1\Ir. HOCH. You say, "1920,'' but not for the fiscal year 1929. an opportunity to be beard upon the proceeding is given before a divi­ Mr. GARNER of Texa~. Yes. You talk about your wash sion of the board, neither the taxpayer nor the commissioner shall be sales. You can do it now. You have· got your preferenc-e to entitled to notice and opportunity to be heard before the board upon make it either as a separnte corporation or as a unit. Turn to review, except upon a specific order of the chairman. Hearings before section 141 and read it. Corporations at the present time have the board and its divisions shall be open to the public) and the testi­ the right to make a separate return for affiliated corporations. mony, and, if the board so requires, the argument shall be stenographi­ If they wanted to make wash sales and get credit for capital cally reported. The board js authorized to. contract for the reporting losse they can do it now. You give these corporations a prefer­ of such bearings, and in such contract to fix the terms and conditions · ence that you do not give other corporations. The principle of under which transcripts will be supplied by the contractor to tbe it is wrong, and that is the reason why I want t~ strike it out. board and to other persons and agencies. '.rhe proceedings of the. board Under the present law the United States Steel Corporation can and its divisions shall be conducted in accordance with such rules of make it as a unit or as 147 corporations, and if they wanted practice and procedure (other than rules of evidence) as· the ·board may to wash their assets and get the benefit of capital loss they prescribe and in accordance with the rules of evidence applicable in • can do it now, if you have a Secretary of the Treasury who courts of equity of the District .of Columbia. Such rules of practice will permit it. But if you had the riglit kind of administration and procedure shall have the same force and efl'ect as Federal equity ' ' in the Treasury they could not do it now and cari not do it in rules. The mailing by registered mail of any pleading, decision, order, the future. You are giving the great corporations this morn­ notice, or process in respect of proceedings before the board shall be ing $8,000,000 reduction. You give them that $8,000,000 reduc­ held suffi~lent s_ervice of such pleading, decision, order, notice, or tion, but you do not want to give the little corporations any­ process. thing. I want to do it, and that is the reason why I offe1·ed the "(b) It shall be the duty of the board and of each division to include amendment. [Applau~e.] in its report upon any proceeding its findings of fact or opinion or The CHAIR::\IAN. The pro forma amendment is withdrawn. memorandum opinion. The board shall report in writing all its finding The Clerk will1·ead. of fact, opinions, and memorandum opinions. No decision of the board Tile Clerk read as follows: shall be modified or reversed because the board_ or any of its divisions TITLJil IV.-ADMDiiSTRATIVE PROVISIONS has failed to consider evidence not adduced before the board or division." SEC. 601. BOARD OF TAX APPEALS-PROCEDURE Mr. :MADDEN. Mr. Chairman, I move to strike out the laRt Sections 906 and 907 (a) and (b) of the revenue act of 1924, as word. amended, are further amended to read as follows: The CHAIRMAN. The gentleman from Illinois is recognized. " SEc. 906. (a) The chairman may from time to time divide the Mr. MADDEN. I do it for the purpose of asking the gentle­ board into divisions of one or more members, assign the members of the man from Texas [Mr. GAm>~] a question or two. board thereto, and in case of a diyision of more than one member, I was very much interested in the statement made by the designate the chief thereof. If a division, as a result of a vacancy or gentleman from Texas. I am always interested in everything the absence or inability of a member assigned thereto to serve thereon, he says. What he says he says well. One of the particular is composed of less than the number of members designated for the statements of his in which I am interested is the statement to division, the chairman may a ;sign other members to the division or the effect that this bill proposes to relieve the large corpora­ direct the division to proceed with the transaction of business without tions of $8,000,000, and, if left to the Republicans-he did not awaiting any additional assignment of members thereto. A division say this in so many words, but that wa:s -to be inferred-there shall bear and make a report to the board upon any proceeding insti­ would be nothing c1one for the small corporations. tuted before the board and any motion thereon, assigned to such division Now, I want to know on what basis the gentleman made his by the chairman. statement that the large corporations were being relie\ed of "(b) The report of the division, and any findings of fact made or $8,000,000 tax? opinion or memorandum opinion rendered by the division in connection Mr. GARNER of Texas. In reply to the question of the gen­ thE-rewith, shall become the report and the findings of fact and opinion tleman from Illinois, I will say that in my judgment, of the of the board within 30 days after such report by the division, unless $18,000,000 now collected through stamp taxes on the transfer witllin such period the chairman has directed that such report shall be of stock, more than 90 per cent of that tax is collected from the renewed by the board. Any preliminary action by a division which larger corporations doing business either on the stock exchange does not form the basis for the entry of the final decision shall not be or on the curb in New York City. subject to review by the board except in accordance with such rules as Mr. MADDEN. Do the corporations pay the tax? the board may prescribe. The report of a division and any findings of Mr. GARNER of Texas. On the transfer they do. when you fact made or opinion or memorandum opinion rendered by the division i8Sue new 8tock. in connection therewith, shall not be a part of the record in any Mr. MADDEN. Oh, no. 704 OONGRESSION AL RECORD-HOUSE DEOEJ\IBER 15

~Jr. G.ARXER of Texas. How do you get .it, then? this confused state litigation will be prolonged, difficulties will ::\Ir. MADDEN. They get it from the man \>ho buys the ari ~ e in the trial of these cases, and no one will be benefited ;tO<;k. But the corporation U.oes not pay it. thereby. If the Board of Tax Appe-als is obliged to giYe a Mr. GARXER of Texas. Certainly not~ The man \>ho burs h·ial de noyo to eTery case that is heard before a division, the the stock buys it on the New York Stock Exchange. board lllight as well be abolished. :Mr. :MADDEN. He buys it at any place. In the interest of uniform decisions it is probably best that Mr. G.AR~TER of Texas. Kinety per cent of it is sold up the mo"t of the cases tried before a division be reviewed by the there in Xew York. beard and the decision of the division either appro\ed or clisap­ :ur: :M.ADDEX. What I am interested in is \>hether the cor­ pro\ed. But if all of them were to be given a new trial on de­ poration par~ the tax or not. mand the delay would be . uch that many years will elapse before :llr. G.AR~"ER of Texas. The man -who buys the stock pays it, tlecision could be rendered. The Eoard of Tax Appeals was or the man who transfer it. cn~ated to furnish a speedy opportunity for appeals from the :Mr. MADDEN. As to relienng corporations, as the gentle­ decision of the commis ~ ioner to be heard before a body of man stated, I believe we are re-lieving the man who buys the tl·ainetl experts. When about 500 appeals are taken to it in a stock, not the corporation. For instance, -we are reliertng the month there must be some provision for speedy · di position fl'entleman from Texa . thereof both in the inta·est of the taxpayer and the Gove1·nment. ::\Ir. GARNER of Texas. Certainly, the man who buys it The taxpayer wants a speedy disposition of the case, and the Mr. l\IADDEN. Then, where does the corporation come in? Goverlllllent can not afford to have hundreds of millions of ::\Ir. G.A.R~ER of Te::m.. Corporations are made up of men dollar in taxes tied up by appeals to the board. who ·own the tock. That is all a corporation is. In order to effectuate this intention and make it perfectly Mr. 1\IADDEN. The gentleman i. wrong in that statement. clear we have inserted in the bill a new provision to the effect I do not think he intended to leave a w1·ong impression, but I am that the rules and practice of procedure described by the board afraid he did, becau. e he almost convinced me he \>US right. Ehall have the same force and effect as Federal equity rule,~. 1 I generally follow him on many things because I believe in his suppose Members of the House understand that this practically veracity. I am sure the gentleman wanted to be trntbful when means they shall ha-ve the force and effect of law. he made this st..'ltement and I am sure he would not have made The work of the board is of the highe t importance. No the statement if he did not think he was right. other court in the world-for it is practically •a court-tl'ies Mr. G.A.RXER of Texas. I am; and I am as certain of it ca es that ~volve such an enormous amount of money, or now as I was before the gentleman asked me his question. For inueed cases that at all compare in this re ·pect. Cases that in tance, yon relieve the smell corporations of $24,000,000 under inyolve from $10,000,000 up are not uncommon. In order that the amendment I offered Monday and in doing that you only :llembero. may understand better how hard the board is work­ relieve the stockholders from $24,000,000. because the corpora­ ing to uispose of the great task that has. been put upon it I tion is nothing but a name. The stockholders are the ones who · wish to invite the consideration of the following table taken get the relief and the stockholders are the ones who pay the from the report of the Joint Committee on Internal Re1enue tamp tax on a transfer of stock. Taxation: l\Ir. MADDEN. I am afraid there is a difference between a ~mall corporation and a large corporation. I do not think the June 30, June 30, June 30, I Orand :o:ame condition applies. I do not think you have to pay the 192.5 1926 1927 total tax on the exchange in a n·ansfer of the stock of a small ------~------1·------corporation. You can do that oYer the counter in your o-wn Appeals filed •• ·------·--·------5, 220 office. ~ ~~ ~ Cases. ~sposed of by the board in formal The CH.A.IRMA.N. T.be time of the gentleman from Illinois deemons______616 947 1, 080 2, 643 has expired. Cases disposed ot without rendering 1,110 3, 022 4,176 8, 308 Mr. GREE..t.~ of Iowa. Mr. Chairman, I move to strike out formal decisions______the last two words as a pro forma motion only. I rise for the Total number of cases disposed of ~ purpose of adding a word of explanation with reference to sec­ druing each year------1, 726 3, !l69 5, 256 10,951 • tion 601 of the bill, which amends sections 906 and 907 of the Total number still pending at close or each = == ' revenue act of 1924 with reference to the Board of Tax .Appeals. year (including cases reopened) __. ______3, 494 12,392 18,481 ------The changes made in section 906 (a) and (b) for the most part merely set out what the law heretofore bas generally been 19::!7 understood to be and as Congress intended it wllen the 192-.1 act Yon will observe in the fiscal year of the board disposed of more than 5,000 a1)peals. I am informed that it is likely was passed. It was not the intention of Congress that the board to do better this year. should be an investigating body or that it should consider any other evidence than that which had been submitted to it or one It is not likely that in the future there will be so large a of its divisions. Its functions were judicial and such as were munber of appeals. For rea ~ons that are not necessary to necessary to carry out such functions. Nor was it intended explain here there was a :flood of appeals last year. At pre._ent that a case heard by a division should be tried de novo before the board is disposing of ca. es about as fast as appeals are the whole board, but only that a review under the 1·ules pre­ taken, and undoubtedly as the decisions on cli.ffi.cult matters scribed by ·the board should be had when the chairman ordered are promulgated and as we get rid of the old excess-profits such re-view within the time prescribed. cases, where a large portion of the appeals come from, the More than all t.hls, Congress did not intend that the board appeals will greatly decrea e and the board will have its work in the exercise of its judicial functiollB should be subject to current. manuumus from some court except in cases of such nature that The pro forma amendment was withdrawn. auy ccurt might properly be the subject of a writ of mandamus The Clerk read as follows : f1·om some higher court. In fact subdivisions (a) and (b) and SEC. G04. SGITS TO RESTRAIN ~"'FORCEJli.E.--.T OF LIABILITY OF TlUNSil'P.REE other portions of these two sections from the 1924 act, which OR FIDL"CIAB.Y are amended in the bill, are merely declaratory of the law as No suit shall be maintained in any court for the purpose of rc:strain­ it now stands and as Congress thinks it ought to be construed, ing the assessment or collection of (1) the amount of the liabilitr, at without these amendments being made. law or in equity, of a tran feree of property of a taxpayer in reSilCct of Members will ask why, then, should the amendments be made any income, war-profits, excess-profits, or estate tax, or (2) the amount .at all. In answer I would say the situation is as follows: of the liability of a fiduciary under section 3-!67 of tbe Revised Statutes Certain decisions have been made by some of the Federal in respect of any such tax. district courts or courts of appeal which construe the law differ­ ently or from which the inference might be drawn tlmt it ::\Ir. TREADWA.Y. Mr. Chairman, I move to strike out the should be construed differently. I think that ino. t of the courts, last word. Before the House votes to accept the amendments whenever the question has come up, have been inclined to con­ adopted by the Committee of the Whole increasing thi~ tax strue the law as I have stated. But be this as it may, an ap­ reduction by $60,000,000, I think we should pause and cou:-ider peal ft·om these decisions which appear to me to wrongly con­ where the estimates of the surplus aYailable for tax reduction strue the law can not be finally determined for several years, purposes came from. Yesterday the gentleman from Illinois and on account of the difficulty in getting a review of a deci­ tried to show that the Trea ury DepaJ.·tment had been seriou ly sion of the circuit court of appeals in the Supreme Court it in error in previoUB estimates. The gentleman did not, how­ might be many years before the 19-2-.1 act was finally construed eTer, tell the House that such excesses as appeared in previous in the Supreme Court. In the meantime those that have cases e tima.tes came from unforeseen collections, uch as from the before the board do not know just exactly what rights they sale of capital assets, disputed tax items, and nonrecurrent have and how they should proceed. If we leave the matter in items that made up the total amount. 1927 CONGRESSIONAL RECORD-HOUSE 105

The present f'Stimate of the Budget is a surplus of $252,- The Trea~ury Department so arrange. these reductions that 000.000, and in that estimate is included $75,000,000 of nonrecur­ they come just· before national electionsr l:Jnder the present r<>n t items. We mu. t pause and consider the details of our administmtion we always effect a reduction of taxes just before rt\ailable surplus. Here is the manner in which the Ways and a national election. The Treasury has a method of can'Ying :\Icans Committee reached thls agreement of $232,000,000 for over a h·emendous surplus for the benefit of the party now in ta:s:: reduction: We called before us the Under._ecretary of the power, ancl it makes a tremendous burden upon the busiiH'~ · Trea:--ury and a request was made by certain members that men of this country. hi:-:; • tatement be taken down stenographically. He explained Why. talk about reducing taxes and expenditures ! to the committee, as shown in his testimony, where the estimate In 1920, the last year of Democratic control, we reduce<:l the came from. Three of the leading experts on financial matters expenditures of this Government $13,000,000,000, and if the made the estimates independently. These experts were repre­ Democrats had remained in control, we would haye completed , entatives of the department, the Bureau of Internal Revenue, the reduction of taxes long before now, and we would have and the .Actuary, being ::\Iessrs. Ebersole, Nash, and McCoy. reduced these burdens upon the people of the country to the The Treasury arrived at its figures as the result of those amount they ought to have been reduced. independent estimates. The question was asked Mr. l\Iills I think it might be proper for me now to call attention to whether the probable amount of appropriations by this Con­ the fact that in 1923, when Secretru·y Mellon himself was gress bad been taken into consideration and his reply was that before the Committee on Ways and Means, I asked him how · no extraordinary expenditures had been considered whatever. the mistake occurred in the estimates of 1922 and in the 'Ye face in this Congress appropriations of an extraordinary estimates of 1923 wlJich resulted in the mi take to which I nature. Yesterday we received the estimate of a naval building have called attention for one year alone of at least $500,000,000. program; we were informed that large expenditures are also In fact, the mistake was much greater than that. He turned to pos ~ ible for flood control, Muscle Shoals, Boulder Dam, the one of his As. i ~ tant Secretaries to answer the question, and public buildings program, the payment of German war claims, the answer mafle was that in 1!)22 and in 1923 "we had o~er­ and farm relief. I a~k the Members of this House in ober estimated the e:A-penditures and underestimated the receipts." judgment to consider where the money is coming from to pay anu with this very clear statement the matter was gladly tho:o:e extraordinary appropriations unless we incur ·a deficit. llropped by the Treasury Department. In other words, the If we adopt the three pending amendments calling for a explanation was to the effect that they made one mistake in further reduction of $60,000,000, we have three courses before grossly overe timating the expenditure ~ and tlJey made another us: We can pas the bill with full knowledge of the likelihood of mi ~ take in grossly underestimating the receipts, and the result a deficit, or we can have no tax reduction at this session, or was the tremendous error to which I have called attention. we can eliminate the items of reduction which have been added The use of the . ~e flexible figures :md this flexible and con~eniE> nt to tho e recommended by the Ways and Means Committee in method of estimating the expenditures and receipts resulted, submitting this bill. . first of all, in the defeat of the soldier ' bonu ~ bill-and that I appeal to the good judgment of the Members of the majority i~ what the administration wanted. It also made it possible in who are responsible to the country for legislation and urge them the next year to rebate to taxpayers all over the countr• a uot to be carried away by specious arguments and popular very considerable part of the taxes they had already paid ~md clamor for special items of reduction. The people of the coun­ which many of them bad evidently "pa~sed on," and this re­ try want tax reduction, but they do not want it to the extent bate occurred jtt::;t before a national election and contributed of creating a deficit in the Treasury. [Applause.] much to the !':Uccess of the administration in that election. The ::\Ir. GREEN of Iowa. Mr. Chairman, I move that all debate most powerful campaign argument a voter can receive is a on this section and all amendments thereto close in five check just before the election. It had the effect to an ap­ minutes. preciable deg1·ee of corrupting the electorate of the 'Lnited The motion was agreed to. States. Later on I might also say that when we had Mr. Mr. RAINEY. Mr. Chairman, much has been said in an :.\IcCoy, the Government actuary, on the stand, I asked him attempt to explain the mistakes made by the· Treasury Depart­ if he furnished the figures which led to the mistake in the ment in estimating receipts for fiscal ·years. There was a time estimated revenues of 1923. His reply was that be fmnished in the history of this cotmtry, and it was not very long ago, figures, but hi. figures were not used. The figures used were when e;$timates made by the Treasury Department had a real the figures furnished by orne employee of the revenue section value. I remember that the Treasw.·y Department estimated of the Trea. ury Department, whose name to this day remains the amount of money we would get out of the Puyne-Aldrich undisclosed, but they were the convenient figures upon which bill during the first year of its operation and missed it less than the Trea. ury DE>partment relied, and they were the fio-m·e ,'6,000. The Treasury Department estimated the amount of which led to thi. tremendous error. .As I explained yest~rrlay money we would get out of the Underwood bill during the first in my speech on the floor, these convenient errors ba~e con­ year of its operation and missed it less than $10,000. The tinued. Trea.:ury Department e timated what the population of the The surplu. for 1926 wa · $300,000,000 more than the:v :;:aid United States would be under the census just before the last it would be and this mistake is more than the amoUnt of ceusu::; and missed it less than 15,000. The Treasury Depart­ reduction they ~ay we can now make. The inexcusable but ment estimated the population as it was indicated by the last c-onvenient mistakes of the Treasury Department are disdo ·ed censu ~ of the United States and missed it just a few thousand. always just after an election. This method of making r.:>duc­ Sow& have kept on making accurate e timates in the Treru ury tions in the tax bm·dens of this country re ~ uus in a piece­ Department until the present administration of the department, meal reduction, so that the administration can say before each nnd their mistakes have all been most fortunate mistakes for election, "See how much we have reduced your taxes; give that ide of the House. u. · another chance and we will reduce them some more" · but I remember that in 1922 when we had up the question of a the time has come when this method of imposing a conti~uing soluier~' bonus bill and when they wanted something better burden upon the business of the country for purposes of ~e­ than the graveyard insm-ance which we did o-ive them, Secre­ ('Uring parti:mn victories each two years at the polls is draw­ tary ~Iellon sent a letter down to the Ways and Means Com­ ing to a cio.;:e, Fortunately, we have operating here in Wash­ mittee and told us there would be a deficit for that year. I ington a great organization, the united States Chamber of have forgotten the aruount, but twenty or thirty or forty million Commerce. They function with economic e:A'J}erts, whose con­ dollars, and a deficit for the next year of $250,000,000, and clusions are mucl1 more reliable than the conclusions reached stated that this was not the time to engage in new enterprise , by the Trea~ury Department. The figures they have pre­ to wit, a bill like the soldiers' bonus bill, which made a e;h.arge pared through their committee of experts on taxation show on the Treasury. that the re¥enues and the expenditures of this Government The result of this estimate--and it was grossly inaccm·ate, will sustain a tax reduction thi"! year of $400,000,000. .After and I am using a moderate term, indeed, in describing it-the the approaching national elections we will find that the esti­ effect of that estimate was to defeat the soldiers' bonus bill, mates of the United States Chamber of Commerce are correct and the estimate showed a mistake of over ;)00,000,000, and we and the estimate of the Treasury Department we will then clid not apply that tremendous surplus to the debts of the again find are grossly inaccurate. Tht~ will mnke it possible United States. An election was approaching and we gave it hvo years from now to promise another tax reduction, and back to the taxpayers of this country, and it formed a 111ost that will be on the eve of another national election. We are valuable political document for that side. escaping slowly, indeed, under this administration from the Mr. ROY G. FITZGERALD. Will the gentleman yield for a burden of war taxes, and the business men of the country are question at that point? beginning to rebel, and they ought to- rebeL The reason for Mr. RAI~EY. I will yield later if I have the time. the continuance in power of a party which makes these con- LXIX---45 706 CONGRESSIONAL R-ECORD-HOUSE DECE:JfDER 1f) venient mistakes is not now as apparent to the real business Under the law a. it now stand~, a te.,t suit can be brought men of the country as they seemed to think it was two years in a matter of a refund and the practice is such that a great ago. many other claimants do not file Emit but await the issue of the The present prosperity of the country is not due to anything pending suit, which involves exactly the same question. If tbe the party in power has done. It is due to the Federal decision settles the question then they are permitted, at the reserve system, which inaugurated in this country a correct discretion of the Secreta1·y, to come in and put in their claims banking system. It is due to our system of income taxes, for a refund. which the party in power have tried so hard to destroy. It Under this clau... <:e as it is di'afted, none of t11e claimants can is due to the constructive measures of the Wilson administration. await the issue of the suit; they mu.'3t all bring ~uit, although The present administration has simply inberited the wealth­ there may be 100 or 500 and the result will be a clogging of the creating factors of the Wilson administration. The Federal docket with proceedings which might lJe avoided if this clause reserve system, the estate tax, the income-tax system, the were not in the bill. · hours lessening the labor of the men who toil-all of these I have recently, "Within the last few bom·s,. received a letter would have been impossible under a Republican administration, from John F. 1\IcCarron, attorne~ at law in thi:; city, making and all of these and many other propositions to which I might an analysis of this clause in the bill, and which I send to the call attention have resulted in the favorable economic position desk to be read. It presents the case in favor of the ameud­ we now occupy among the nations of the world. [Applause.] ment better than I can hope to pre ·ent it. The CHAIRMAN (l\fr. TEMPLE). The time of the gentleman The Clerk read as follows : from Illinois has expired. DECEllBER 14, 1927. 'rhe Clerk read as follows : Hon. IlEXLlY T. R.u~.EY, SEC. 606. CLOSING AGREI'lMENTS United States Ho1tse of Representatl·ves, (u) Authorization: The commissioner (or :my officer or employee of Wa-&hinvtoJl, D. C. the Burt'au of Internal Revenue, including the field service, authorized MY DEAR :MR. RAISEY : With further reference to my telephone con­ in writing by the commissioner) is authorized to enter into an agree­ versation with you in regard to subparagraph (b) of section GOS of ment in writing with any person relating to the liability of such the new tax bill (H. R. 1), which is set forth on the top of page 21:.! pNson (or of the person or estate for whom he acts) in respect of any of said bill, I have to say that in my judgment the entire paragraph of internal-revenue tax for any taxable period ending prior to the date of subsection (b) should be stricken from the bill. 'l'he subl'!ection will the agreement. eertainly bring about a multiplicity of suits. under the lnw at the (b) Finality of agreements: If such agreement is approved by the present time when a clain1 is filed within the statutory time ami is Secretary, within such time as may be stated in such agreement, or rejected by the Commissioner of Internal Revenue, or it not acted upon later agreed to, such agreement shall be final and conclusive, and, except by him within six months after the date of the filing of the claim, suit upon a showing of fraud or malfeasance, or misrepresentation of a may be commenced within two yeat·s from such date or from the tlate mate.rial fact- of the rejection of the claim. Under subsection (b) if a te.t ~mit is (1) the case shall not be reopened as to the matters agreed upon or pending in court and there are GOO other cases involving the sam point the agreement modified, by any officer, employee, or agent of the United it will be necessary to file a suit in each of said cases in order to pro­ States, and tect the rights of the taxpayer. This ought not to be, and it will mean (2) in any suit, action, or proceeding, such agreement, or any deter­ greatly increased work for the Department of Justice and t11e general mination, assessment, collection, payment, abatement, refund, or credit counsel's office of the Bureau of Internal Revenue as well as added made in accordance tlleL·ewHh, shall not be annulled, modified, set aside, expense to the taxpayer. It is bound to bring about a great conge ·tion or disregarded. · of the dockets in the courts and can serve no useful purpos<'. The (c) Section 1106 (b) of the revenue act of 1926 is repealed, effective present practice of 1·eopening a refund claim filed within the statutory on the expiration of 30 days after the enactment of this act, but such time where the erroneous ruling is overturned by a court decision or repeal shall not affect any agreement made before such repeal takes by a subsequent ruling of the comm~ssioner is very satisfactory. The effect. Government does not lose anything, because if it is an erronc>ons rulin~ Mr. ROY G. FITZGERALD. l\Ir. Chairman, I move to stl"ike it shoultl be corrected, and if the ruling is correct there will be no need out the last word. to reopen the refund claim. FurtllE'rmore, the small taxpayer who is Mr. Chairman, since the question of the reliability of the esti­ unable to afford the expense of filing snit in court will be denied relief mates of reyenue and financial conditions of the Treasury ha · in 1 be event of a favorable court decision in a test ca ~e involving the been questioned, the House ought to know how very wrong same situation as in his claim. some estimates have been. I call your attention to this paragraph in the hope that something The gentleman from lllinois [l\Ir. RAINEY] has said that the may be done toward eliminating it from the bill, as it is bound to work Treasury Department, advising President Harding and causing an injustice to a large number of taxpayt'rs, cau. ing them added the veto of the soldiers' bonus bill, was mistaken only $500,000,- expenses, and it is also bound to cause a large expendihlre by the 000 on its estimate of the condition of the Treasury. Go;ernment in defending such suits. The statement made by the President in his address based Yery truly yours, u110n the Treasury e timates, to justify the veto of tlle soldiers' JOH)f F. }f ' ARitO:S. adjusted compensation or bonus bill, was followed later by an 1\lr. GREEN of Iowa. Mt'. Chairman, I think if we allow the analysis made by a Member of this House, a former Assistant lawyers of Washington to dictate the provisions of thi:; bill we Secretary of the Treasury. It indicates that the Treasury will have a long one and an un;iust one. This matter wa:i Department in its estimate for a single year made a mistake of fully con idered by the Ways and Mean.· Committee. The pro­ oYer 1,200,000,000. This is the reason I wanted to ask the gen­ vision is fail·, but quite techni(·al, and I do not need to go into tleman from lllinois, in extending his remarks, to look into the it at this time. The matter pre ·euted by the gentlemnn from mn tter more closely in the interests of accuracy. Illinois was passed upon by every member of the committee. Tbe Clerk read, as follows ; 1\Ir. GARRETT of Tennessee. Will the gentleman yield? SEC. 608. EFFECT 01' EXPIRATIOX OF PERIOD OF Lll\IlTATION AGAI:SST Mr. GREEN of Io"·a. I will. TAXPAYER Mr. GARRETT of Tennes:-;ee. Why should every indi>itlual A refund of any portion of an internal-revenue tax (or auy interest, be compelled to bring a suit on preci ·ely the same question that penalty, additional amount, or addition to such tax) made after the is before the court? enactment of this act, shall be considered erroneous-- 1\Ir. GREEN of Iowa. Why does the gentleman from Ten­ (a) if made after the expiration of the period of limitation tor filing nessee assume anything of that kind? That is simply a state­ claim therefor, unless within such period claim was filed; or ment in the letter. This simply means that individuals can not (b) in the case of a claim filed within the proper time and disal­ sit back and wait until after the limitation expil·es and come lowed by the commissioner after the enactment of this act, it the in at a later date. rl'fund was made after the expiration of the period of limitation for Mr. G.c\.RRET'l' of Tennessee. ThE're might be a pro"\"i. ion filing suit, unless within uch period suit was begun by the taxpayer. d1·awn to have them file some claim. I am talking alJout the Mr. RAINEY. l\Ir. Chairman, I offer the following amend- :filing of the suits. It looks to me as if it could be framed so ment. that it would not require the institution of a lawsuit. It mnY The Clerk read as follows: be right to require them to make some claim, but this languag~ requires them to bring a suit. Page 212, strike out lines 1 to 5, inclusive. 1\Ir. GREEN of Iowa. Their· claims have alreadv been :filed :ur. RAINEY. Mr. Chairman, this is a new clause in the and rejected; why should not they bring suit? ~ hill, and something that I do not think received proper co-n­ :Mr. GARRETT of Tennessee. You are here making perma­ sideration from the Wuys and Means Committee. I am hoping nent law, covering perhaps a large class of cases. I can see it may be possible for the chairman to accept this amendment. the desirabilit;y of there being some record of the claim being 1927 GONGRESSION_._L\_L RECORD-· HOUSE 707 made in the department. What ;-trikes me is that in this Mr. GARRETT of Tennessee. It was a practice. Eventually, language you are requiring every individual to institute a law­ however, the courts in passing upon some cases held that the suit-they can not combine to bring a test case. I am address­ statute of limitations applied. ing myself to the matter not because of what was said in the Mr. GREEN of Iowa. The Treasury Department was of the letter but from common reasons. opinion that as long as this claim of abatement had been filed Mr. WAINWRIGHT. Will the gentleman yield? and the case was still pending the statute of limitations did not Mr. GREEN of Iowa. I yield. apply as against the Government in proceeding by distraint. Mr. W AINWR.IGHT. Why should not the right of the tax­ In that connection, if the gentleman will pe:rmit, I would like payer be reserved,. so that he can get the benefit of the court's to make a statement. There is no amendment that has been decision if he has filed a claim or protest? Here is a complete offered here that would reduce the revenues of the Government innovation. so much as the amendment which the gentleman offered, though Mr. GREEN of Iowa. No; I do not think so. he may have offered it just as a pro forma amendment. Mr. WAINWRIGHT. Yes; heretofore if you filed a claim, Mr. GARRETT of Tennessee. What I want to know is, how even though it was overruled by the commissioner, it gave you it is going to affect tbe revenues and what effect it is having on a standing, so that if the court decision came along in a test the statute of limitations. I said in the beginning, if the gentle­ case which sustained the contention you made the amotmt of man heard me, that I thought it was a two-sided question and I the additional tax that you bad paid would be refunded to you. am anxious now to find out just the right side. I am asking This is a complete reversal of the present practice as I under­ for information. st.'lnd, a complete innov-ation in practice. I can see no reason Mr. GREEN of Iowa. It would cost the Government some­ why they hould not be allowed to do so. where from $100,000,000 to $150,000,GOO, and tbe provision that Mr. GARRETT of Tennessee. If the gentleman from New is inse1·ted here does not require anybody to pay any taxes York will permit, here is the result in practical work: If the which he does not justly owe. The only persons required to pay te. t case is brought and decided against the Government-and taxes are those that the courts hold and must hold liable for there are numerous cases where suits have not been brought and the taxes, whil~ on account of this unexpected decision by the are therefore parred-that will naturally compel an appeal to Supreme Court, because the most ()f us did not expect it-at Congress to consider the equities of this plan, and we will be least I did not-the statute of limitations has now run, and it confronted with that question. - . . - has run by reason of the taxpayer getting an extension on his Mr. WAINWRIGHT. It seems to me that the present prac­ own request through this claim of abatement-not on account tice is simpler, when your rights are protected by having filed of any delay by the Government. your claim, rather than in all these cases where there will be ~Ir. BUL"\VINKLE. Perhaps it was on account of a sugges­ thousands of taxpayers involved, going to the United States tion by the Treasury Department. court in all the Yarious districts with suits. In order to protect Mr. GREEN of Iowa. No. They were given this privilege his ri~ts everyone would have to bring suit and, I assume, file of filing a claim in abatement, both sides at the time thinking a complaint. that the case would still be kept open, and that if it was found 1\Ir. GARRETT of Tennessee. I think the gentleman from that the taxpayer was really liable to pay tbe taxes, even after N"ew York is eminently correct. the tatute of limitations had expired by a number of years, the · The CIIAIRMAN. The fil;ll~:(of the gentleman from Iowa has expired. ' · ' levy or distraint might still be made. Mr. BULWINKLE . . Will this apply as far back as 1917, 1918, · l\Ir. GREEN of Iowa. 1\Ir. Chairman, I ask nnatlimous con­ . sent to proceed for two minutes more. 1919, 1920? · The CHAIRMAN. Is there objection? Mr. GREEN of Iowa. Oh, yes. All it does apply to are olr person liable in respect of the tax, the property of the taxpayer to secure the Government its or (2) receives, destroy •, mutilates, or falsifies any book, document, or moner . The .Government makes its levy upon his property, record, or makes under oath any false statement, relating to the estate and 1t 1s a lien above any other lien and piior to purchase: or financial condition of the taxpayer or other person liable in respect money, mortgage, or otherwise. of the tax, shall, upon conviction thereof. be fined not more than $10,000 The CHAIRMAN. The time of the gentleman from South or imprisoned for not more than one year, or both. Carolina bas expired. The question is on agreeing to the Mr. McSWAIN. 1\lr. Chairman·, I offer the following an:iend- amendment of the gentleman from South Carolina. merrt. The question was taken; and the Chairman announced that The CHAIRMAN. The Clerk will report the amendment. the_noes see-med to have it. The Clerk ·read as follow& : Mr. McSWAIN. 1\lr. Chairman, I would like a division on , this amendment. Mr. McSwAIN offers the following amendment: At page 218, end of The CHAIRMAN. A division is asked for. The question is line 25, strike out period, insert semicolon, and the. following proviso: on agreeing to the amendment offered l.Jy the gentleman from· u Provided, .rrhat such tax or penalty shall not ~ collected under South Carolina. threat of criminal prosecution, and any claim or charge tbat the tax­ The question was. taken; and there were-ayes 40, noe-s !l2. payer has committed a crime shall not be employed to aid In collecting So the amendment was rejected. any tax or penalty, and no criminal charge, action, case, or indictment The CHAIRMAN. The Clerk will rend. shall be ended on condition that a certain sum of money be paid as tax The Clerk reacl as follows: or pE>nalty, but all such criminal actions shall proceed in the regular way to final judgment in Qpen court." · TITLE V.-0ENER..'o.L PROYISIOSS SEC. 701. DEFI~ITIONS ~Ir. McSWAIN. Now, :Mr. Chairman, gentlewomen, and gen­ tlemen, the purpose of that amendment is not to defeat one (a) When used in this act- copper cent of la-wful aml proper revenue to which the United (1) The term "person" means an individual, a tru.st or e~tate, a States Government is Iep;ally entitled. The purpose is simply to partnership, or a corporation. separate the matter of crime from the matter of a ch·il tax liabil­ (2) The term "corporation" includes association;;, joint-stock com­ ity. The United States Government does not need to collect tax p.-'lnies, and insurance companies. money in the form of what iR virtually blackmail, nor should (3) The tE>rm "domestic" when applied to a corporation or. portn<'r­ the United States Government be engaged as a matter of prac­ ship means created or organized in the United States or under the law tice in aid of collecting taxes in the custom of compounding a of the United States or of any State or Territory. . crime and agreeing that it will not prosecute a case that it ( 4) The term "fot·eign" when applied to n corporation or pnrtnN­ claims by an officer is a crime, if the taxpayer will pay so many shlp means a corporation or partnership which is not domestic. (5) The term "fiduciary " mNms a guardian, trustee, executor, dollars as penalty. administrator, receiver, conservator, or any person actln.g in any l\Ir. GREEN of Iowa. 'Viii the gentleman yield'? fiduciary capacity for any person. Mr. l\lcSWAIN. I will. 1\fr. GREEN of Iowa. I do not believe I understand what the (6) Tbe term "withholding agent" means any person rC'Quired to gentleman is getting at. Thi is a criminal section. A case has deduct and withhold any tax under the provisions of section 1-.W to be proved beyond all liability of doubt or otherwise the man or 144. could not be found guilty. The man is entitled to a jury and (7) The term " stock" includes the share in an a ··ociation, joint­ entitled to haT"e t11is eT"idence showing that beyond all reasonable stock company, Qr insurance company. doubt he is guilty. To what is the gentleman objecting? (8) The term "shareholder" includes a member in nn as .. ociution, joint-stock company, or insurance company. l\lr. 1\IcSWAI:K". Yesterday I tried to explain the purpose of (9} The term "United States" when u ed in n o-eogrnphicnl t>nse this amendment, and I have w1itten it pretty ca1·efully. It is this, if the gentleman will permit me. An officer representing includes only the States, the Territories of Alaska and Hawaii, and the Commissioner of Internal Revenue should not be permitted to the District of Columbia. (10) The term "~ecretary" means the Secretary of the T1·eao;;ury. go to a taxpayer and ~ay, "Here, if you do not pay 50 per cent penalty, or 10 per ceut penalty of the tax liability, we will (11) The term " commissioner" means the Commissioner· of Internal revenue. prosecute you in the courts criminally; but if you pay, as one who has made a futile effort to conceal your income and thereby (12) The term "collector" means collectot· of internal revenue. (13) The term "taxpayer" means any person subject to a tax im­ ucfraud your Government of a part of the revenue, we will posed by this act. accept it and not pros<'Cute you." You need not say that is not (14) The term " military or na>al forces of the Vuitj>d States" being uone. I not only know of one flagrant ca ·e where it was includes the Marine Corps, the Coast Guard, the Army :\urse C01·ps, done, but I submit I have information of numbers and numbe~·s Female, and the J'oiayy Nm·se Corps, Female. of cases where good citizen have been virtually blackmailed (b) The terms "includes" and "including" when u. ed in a dE>fini­ out of their money by the tllreat of criminal prosecution. tion contained in tbis act shall not be deemed to exclude other thing Mr. GHEEN of Iowa. I do not think anybody COllld black­ f\therwise within the meaning of the term defined. mail me in that kind of a way. Mr. McSWAIN. Did the gentleman hear what I said. yester­ 1\Ir. HOUSTON of Hawaii. 1\Ir. Chairman, I moT"e to strike day·! out the last word. :Mr. GREEN of Iowa. Yes; but tllis is a criminal provision The CHAIR~~. Tl1e gentleman from Hawaii is recog-nized. here. 'Vhat the gentleman proposes to put on would emasculate Mr. HOU~TOK of Ha\vaii. 1\Ir. Chairman and gentlemen, this provision. section 701, paragraph 9, as you will notice, includes the Terri­ Mr. McSWAIN. Tlte gentl£>man has not heard the amend­ tory of Hawaii. Two thou~and one hundred-odd miles out in ment read. This is a qualification upon the Government the Pacific lie the Hawaiian Islands, a Territory of the UHited through its district attorn£>y in prosecuting these criminal prop­ States and an inte-gral part of this Union. We have a popula­ ositions and it is to tltis effect, that when you make a charge tion down there of three hundred and thirty thousand and odd criminally you have got to go to judgment in the case in open people. We pay income and internal-revenue taxes. In the court; that the Government by district attorney aml the officer year 1921 we paid more than 17 States of this Union. In 1922 representing the Commi sioner of Internal Revenue can not go we paid more than 19 States of this Union, and in the last year behind closed doors in a little office somewhere and whisper we paid more than 13 States. We have more population than 3 around and say, " Oh, well, if you will pay $30,000 penalty we of the States. vVe are painfully aware of the fact that we are will let you out." still a Territory and haYe no vote in this Hou.se. 'Ve have to The CHAIRMAN. The time of the gentl£>man has expired. rely on the sympathy of this House. 1\lr. McSWAIN. .Jw;;t a minute. And in that connection I wish to call your attention to one The CHAIRMAN. Is tllere objection? [After a pause.] of the paragraphs that have been passed over. That paragraph The Chair hears none. refers to teachers in Alaska and Hawaii. They are exempted 1\Ir. l\IcSW AIN. The purpose is this, if a man has com­ from the income tax, and we, through our legislature in the mitted a crime, seeking to defraud his Government of revenue, Territory at its last session, asked that not the teachers alone he ought to be tlied to judgment, aml if he is innocent, rather should be exempted bnt that the officers and employees of the than be blackmailed and the p1·es. taking UI> the matter of his Terl'itory of Hawaii should be exempted, in order that there 1927 CO:NGRESSIO~AL RECORD-HOUSE 709 might be a parity between the States and the·Territory and that I could talk· on further, but it is impoidble, to my mind. they might be relieved of paying nn income tax on the salary to have an amendment that is more germane to a revenue bill paid to them by the Territory. than the personnel and machinery for the collection of that Now. it ha.·· been said that the people of the District of revenue. Columbia would perhaps be disturbed .bY such a eituation. May 1\fr. BEGG. Will the gentleman yield for a question? I call yom· attention to the fact that in the paragraph you ha•e Mr. CRISP. Yes. adopted yourselves you use this wording: · Mr. BEGG. Is there anything in the bill at all that deals This section shaB not exempt compensation paid directly or indirectly with the power of the Executive? That can be answered yes by the Government of the rnited States. or no. 1\Ir. CRISP. No; it can not. There is nothing in tlie bill · The officials. officer::;. and employees of the District of Colum­ which especially deals with the power of the President, but this bia are in receipt of at lea~t $9.000.000 from the Federal Gov­ proposition authorizes the President, who i the head of Gov- . ernment for the support of the adminish·ation of the District, errunent-and, of coUI·se, his action will be based on the recom­ whereas the Territory of Hawaii i. not in receipt of any such mendation of the Secretary of the Treasury-to reorganize conhibution. hi · personnel for the collection of this revenue ; and the amend­ I thank yon for your attention. [Applause.] ment goes on to say that the appointees, when thi:" reorganiza­ The CHAIR~~- Without objection, the pro forma amend­ tion is effected. shall be appointed by tbe Secretary of the ment will be withdrawn, and the Clerk will read. Treasury, the official of the Government who e duty it is to The Clerk read as follows : look after the collection of this reYenue. That is the effect of SEC. 706. TAXABILITY OF TRL"STS AS CORPORATIO);'S-RETROACTIVE tbe amendment. I can add :QOthing more, but I could repeat. If a taxpayer filed a return as a trust for any taxable year prior to A. I ~aid at the beginning. parliamentary law ·is common sense, the taxable year 192:5 such taxpayer shall be ta.xnble as a trust for su'ch and it certainly will be straining at a gnat and swallowing a year and not as a corporation. if such taxpay<.>r was consider~.>d to be camel to say that this amendment is not germane to this bill. taxable as a trust and not a!! a corporation either (1) under the regu­ [Applause.] lations in force at the time the return was made or at the time of the Mr. GREEN of Iowa. :.\Ir. Chairman, I regret to differ from termination of its existence, or (2) under any roling of the commi - my e ·teemed friend, Mr. CRISP. who is an authority on parlia­ sioner or any duly authorized officer of the Bureau of Internal Revenue mentary law and who has had long parliamentary experience, applicable to any of such years. and interpretative of any pro>ision of hut I think he has '"'orked himself into believing that ·this propo­ the revenue act of 1918, 1921. or 1924, which had not been reversed or sition is germane rather than from anything he has stated in his re>oked prior to the time the return was made. or under any such argument. ruling made alter the return was filed which had not been reversed or As has already been stated by the gentleman from Ohio [Mr. revoked prior to the time of the termination of the taxpayer's existence. BEGG], the bill does not refer to the power of the President. Mr. OLDFIELD. Mr. Chairman, I offer an amendment. This proposed amendment actually repeals laws that are not The CHAIRUA~. The gentleman from Arkansa offers an mentioned directly or indirectly in the bill. amendment, which the Clerk will report. l\Ir. CRISP. Will the gentleman yield? The Clerk read as follows: ~Ir. GREEX of Iowa. Yes. ;)fr. CRISP. Are there not many p1·ovi ions in this bill that Amendment offered by Mr. OLDFIELD: On page 226, after line 17, repeal existing law? Jnsert the following new section : l\Ir. GREE~ of Iowa_ But no point of order has been made SEC. iOi. REORGAC'Cting our internal revenue. Mr. GREEN of Iowa. Yes. What does thi amendment do? It simply authol"izes the )Ir. GARRETT of Tennessee. Suppose the committee in its President and the Secretary f the Treasm·y to reorganize the wh:dorn had ~-een fit to bring this in as an int gral part of tbis internal-"revenue force. For what? }~or the pm·pose of collect­ bill, would it ha \e been in order? ing over $2,000,000,000 of reYenue that is to be produced under . Mr. GREEN of Iowa. I think the committee can report any­ tbis bill. thing that comes within its jmisdiction. 710 CONGRESSIONAL RECORD-HOUSE DECE~IBER 15 Mr. GARRETT of Tennessee. Then, does the gentleman wish 1\Ir. OLDFIELD. But under this provision he can get these to bring the House to a situation where the Committee on Ways employees from any place and does not have to select them and Means will have more power than the House itself? from the employees of the Treasury Department. - 1\Ir. GREEN of Iowa. The committee has more power than Mr. TILSOK. But where does it say anything about appoint­ the House itself under its rules in a great many instances, I ing these men? will say to the gentleman. I should not say more power -but 1\Ir. OLDFIELD. That language gives him such authority more jurisdiction. because he does not have to go to the Treasury Department to Mr. GARNER of Texas. I never heard of the Committee on get the men~ but can appoint men not in the Government service Ways and Means having more power than the Committee of the if he thinks they are the men that ought to be appointed. 'Vhole. I thought the Committee of the Whole had as much There is no question about it. power as any other committee of the House. I never heard it Mr. BEGG. Mr. Chairman, if the Chair is ready to rule, I suggested before that an agent of the House had greater power do not care to take any further time. than the House itself. The CHAIRMAN. The Chair will be pleased to hear the 1\Ir. GREEN of Iowa. According to that, if the Committee on gentleman from Ohio. the Judiciary brought in a bill. then the Committee of the Whole Mr. BEGG. I simply want to make the observation that the would have the power to put on anything that related to the whole purpose of the bill, the wording of it fro~ beginning to revenue. end, is dealing with the tax-collecting machinery as to the quan­ Mr. TILSON. Will the gentleman yield? · tity of taxe and the salary of the employees under the estab­ Mr. GREEN of Iowa. Yes. lished machinery. There is not a line or a word in the whole Mr. TILSON. It is very true that the Committee on Way· bill from first to last that either seeks to add to or substract and Means has rather broad jurisdiction. It can bring in one from the power which the Chief Executive now has. The amend­ bill under one part of that jurisdiction and another bill under ment, in its very fir ~t line, seeks to confer additional power on another part of its jurisdiction-a dozen different bills that may the Chief Executive or else the amendment i meaningless. It not be germane to each other at all. So in this case the commit­ has to be one or the other. It says the President is authorized tee has brought in a bill on one subject and the gentleman from by the adoption of this amendment which presuppose. that Arkansas [1\Ir. OLDFIELD] attempts to hitch on a matter which without the amendment he has not such power. Going on that might be germane to some other bill that this committee might assumption, there is no question in my mind at all about the have brought in. Because this committee has jurisdiction over lack of germaneness of the amendment to the bill. the matter proposed in the amendment is not a good reason The CHAIRMAN (1\Ir. NEWTON). The Chair is ready to rule. why it should be germane to thi bill or to any bill the committee The question is not without difficulty, a. is true of a great · might report. · many questions pertaining to germaneness; but upon reading the Mr. CRISP. 1\Ir. Chairman, will the gentleman yield? amendment it se-ems very clear to the Chaii· that it proposes to Mr. TILSON. Yes. inject into the consideration of the bill a foreign subject matter. Mr. CRISP. My friend, if be reads the amendment, will be The amendment provides : forced to the conclusion it is an amendment for a more efficient The President is authorized to reorganize the field service • • • and economical collection of the revenue which is to be raised in such manner as he determines necessary "' • • and in order that by this bill, the title of which is to raise revenue. Therefore, there will be at least one collection district in each State. bow can my friend urge that an amendment which provides for the personnel to do this is not germane. Then the amendment goes on to say- Mr. GREEN of Iowa. Suppose they should bring in an In making such reorganization the President is authorized to abolish, amendment of the tariff act over which we have jurisdiction, eoDBolidate, or create internal revenue districts and offices- would the g~ntleman contend such an amendment would be And then to assign officers and employees in that connection. germane? Then the next subdivision provides-- 1\Ir. CRISP. But this is not a tariff bill and this amend­ ment seeks in no wise to deal with the tariff. The amendment Collectors of internal revenue and all officers and employees in the simply seeks to give your own Pre ident and your own Sec­ field service shall, after the date of the enactment of this act, be retary of the Treasury the right to reorganize his personnel to appointed by the Secretary of the Treasury, in accordance with the collect the duties provided for in this bill. civil service laws and regulations. Mr. TILSON. 1\Ir. Chairman, if I understand what this 1.'he Chair is very clearly of the opinion, from the sweeping bill does, it attempts to equalize and reduce taxes. It says character of the amendment which is proposed, that this is nothing about the appointment of collectors. attempting to confer upon the Executive tremendous powers for 1\Ir. OLDFIELD. Will the gentleman yield? purposes of reorganization, affecting not only the powers of the Mr. TILSON. Now the gentleman wishes to bring in as an Executive but al8o going into the question of their status as amendment a provision regarding the President's power to dvil-service employees, they not now being civil-service employ­ appoint personnel. ees or officers. Mr. OLDFIELD. Will the gentleman yield for a question? The question now comes whether or not with this sweeping 1\Ir. TILSON. Yes. language in the amendment, under the preeed~nts, it is germane. Mr. OLDFIELD. 'Vhy, under the very next section, section Fortunately for the Chair, he was given· a copy of the amend­ 707-- . ment by the gentleman from Georgia and has had an oppor­ the Secretary of the Treasury is authorized to fix the compensation, tunity to go over the precedents quite carefully. The Chair without regard to the provisions of the classification act of 1923, of has also gone into the history of the legislation pertaining to the following officers and employees of the Bureau of Internal Revenue. reYenue agents, their powers and duties. This dates back to 1\Ir. TILSON. It says nothing whatever about appointments. the ReYised Statutes of 1878, section 3152. Then further on in the history of the development of legislation pertaining to Mr. OLDFIELD. But he can fix the salaries and disrega1·d revenue agents the Chair finds at 37 Statutes at Large, page the civil service act. 1\fr. TILSON. But where does it say anything about ap-point­ 434, an appropriation bill extensively enlarging and changing the powers of revenue agents; and then, of course, the various ments or increasing the power of the President to make laws pertaining thereto are found in the code compilation which appointments? was adopted in the preceding Congress. Mr. OLDFIELD. In the same section. No reference is made in the amendment itself to a repeal Mr. CRISP. May I correct my friend as to the title of the of any of these spedfic proYisions, but in effect and in substance bill: it does repeal those provisions by changing them and enlargjng To reduce and equalize taxation, provide revenue, and for other thE-m, and the Chair is unable· to find any change in the bill purposes. which is now before the committee to which a change in the 1\Ir. OLDFIELD. Now, lis~n to line ~-!, page 226: laws to which the Chair has just referred would be germane; and after going over the various precedents, and going over In accordance with the civil service laws : Twenty-three assistants them carefully, and also bearing in mind an experience which to the general counsel at a compensation not in excess of $7,500 a year the pre ·ent occupant of the chair had when he first entered each; 26 administrative or technical employees at a compensation not this Chamber. when he offered an amendment in reference to a in excess of $7,500 a year each; and 50 administrative or technical measure for the control of priceS of food, clothing material, employees at a compensation not in excess of $6,000 a year each. and so on, and was of the opinion that when be offered au Mr. TILSON. Does the gentleman wish to change their nmendment to include raw cotton that thnt was clearly germane. salaries? If so such an amendment would be germane to the Much to his ·urprise it was ruled not germane by the Chair, section. and the House accepted the decision without question. 1927 CONGR.ESSION .._1\._L RECORD-HOUSE 711

So after ~oing into the matter thoroughly, the Chair is of it was understood that in administration circles there was a the opinion that in line with the general policy of the House strong desire that the President should be authorized to effect to be strict on this question of gennaneness the point of order reorganization by changes which he might t~ink proper to make mn:3 t be sustained. ' in any department to do away with duplications, promote effi­ :Mr. CRISP. Mr. Chairman, I move to sttike out the last ciency, and so forth. word. I ask the inauigence of the committee during this five If the attitude of the administration was correctly represented minutes to discuss the merits of the proposed amendment of in the newspapers, and I think it was, t11is proposition offered Mr. OLDFIELD. In the first place, while I acquiesce in the de­ by the gentleman i certainly in line mth the policy which the cision of the Chair and know that the Chair is sincere, I desire administration favored. to 8ay this. Of course, the amendment was legislation, but I Mr. CRISP. Mr. Chairman, when .I was interrupted by my thought it was germane. · friend I had just come to the propo ition that the advisory tax Xow, here i:o: an amendment that does not add to your tax committee recommended this provision. Mr. Nash, the deputy reduction ; it makes no drain on the Treasury, but, on the con­ collector of internal re-venue before tl1e Ways and Means Com­ trai·y, according to the Treasury, it would sa-ve to the Treasury mittee, in the presence of the -very able and delightful Under­ $2.000,000 and would effect a more efficient economy in the . ecretary of the ':rreasury, Mr. Mills, advocated this consolida­ administration of the revenue laws and would be of great tion as in the interest of the taxpayers, as in the interest of the benefit and saving to the American citizens who are ta..~aye1·s. efficient administration and collection of internal revenue, and What are the conditions to-day? You ha-ve 64 internal­ he stated that if it was put into effect, of course the department revenue collectors. You ha-ve 36 revenue field agents. There would retain in its service the most efficient of its employees. is a duplication of work. The taxpayer goes to the collector That it would save the Government 2,000,000 and be a con­ of his State to inquire about his taxes. He is sent by the Yenience and great monetary saving to the taxpayers. revenue agent's office somewhere else--frequently in another I do not want to burden the House. The ecretary of the State. The department at Washington desires information as Trea ~ nry is a -very able man, a man for whom I have the high.) to a taxpayer and writes to the collector of the internal revenue est I'espe<'t. In none of his private affairs, in none of his ·busi­ of the State. He gets his information by writing the revenue ness organizations would he permit these duplications. If he field agent and then sends the information to Washington. bad the power, I do not think that he would pe1·mit this constant There is a duplication. Many unnecessary letters are written annoyance of the taxpayer, shufHing him from one Government and u..;eless time consumed. office to another. Any sane business organization would put into Here is another illustration. The States ot Idaho, Montana, effect this economical provision. There is only one reason why and Utah each have an internal-revenue collector. There is you gentlemen do not do it. It sa-ves $2,000,000 a year but you one revenue field agent for the three States with an office in fear that some good Republican might lose a job. ' Salt Lake City. An Idaho taxpayer files his return with the Mr. GARNER of Texas. This amendment permits the Presi­ collector in Boise and an additional assee~ment is levied against dent to exercise his discretion? him in Washington and is sent to the collector in BoLe. If Mr. CRISP. Yes. any question arises as to the tax, he--the taxpayer-must go The CHAIRMAN. The time of the gentleman from Geor"'ia to the Salt Lake City office to the revenue agent to have it has expired. "" adjusted. It simply entails unnecessary work, labor, and dupli­ Mr. GREEN of Iowa. Mr. Chairman, I move that all debate cation upon the taxpayer and the Government. upon this secticn and all amendments thereto close in fi~e Mr. BEGG. Will the gentleman yield? minutes. Mr. ORISP. I will. The motion was agreed to. Mr. BEGG. If • the supposed abolition of some of these Mr. GREEN of Iowa. Mr. Chairman, the gentleman from officers i" going to make such a wonderful reduction, why not Georgia [Mr. CBI~P] for whom I have not only the highest abolish all of the State revenue officers and let the business respect, but who IS one of the most useful legislators in the be done in Washington? I do not believe the Government in House, I think has unwittingly conveyed a wrong impression its tax laws should go to the point of disadvantage to the with reference t? t?is situation. As I say, I think the gentle­ taxpa:yer. In other words, I believe the Government owes the man from Georgia IS one of the most useful legislators we ha-ve service to the taxpayer and should bring the point of collection in the House, and I have for him a personal respect. I think a as nearly to the individual's place of business as it is possible warm per onal feeling exists on tbe part of both of us. to bring it. ::ur. CRISP. I will say that it is reciprocated. Mr. OLDFIELD. They can not do that under the law as It Mr. GREEN of Iowa. This amendment was never really is now. properly considered by the committee and the whole subject Mr. ORISP. I am going to agree with the gentleman, and the was not propel'ly conside1·ed by the committee. That is the effect of this amendment will do it. · In the illustration just reason the committee 1·econsidered its decision. This amend­ given by me the taxpayer in Idaho could go· to the collector in ment in my judgment would work a great deal of harm. It Idaho to have his tax adjusted and handled and would not have would take out the public sel'Vice some of its most efficient and to go to the revenue agent in Salt Lake City. useful servants, viz, the general field agents whom the public The CHAIRMAN. The time .of the gentleman from Georgia invariably consult with reference to these matters and who has expired. . I am sure are more familiar with the revenue law than anyone Mr_ CRISP; Mr. Chairman, I ask unanimous consent to pro- else. It is not because I wi h to oppose any efficiency in the ceed for five minutes more. department, but I want this subject to be further considered, The CHAIRMAN. Is there objection? and I say now to the House that I expect as soon as there is There was no objection. . . opportunity for the Ways and Means Committee to consider Mr. CRISP. Now, gentlemen. I am not going to discuss any­ it to offer a bill upon this subject which will not, however thing that took place in the 'Vays and Mean' Committee in coincide with the terms of the amendment offered by the gentle~ executive session. I am going to discuss things that were given man from .Arkansas [1\Ir. OLDFIELD]. I hope it will be referred to the public. When we began the executive session on this bill to the Committee on Ways and Means, and that that committee it was agreed that the chairman was to give out to the press such will consider it~ matters as he thought advisable. ·what was given out to the Mr. GARNER of Texas. But this amendment is not manda­ press'! That the Committee on Ways and Means had adopted tory. This amendment simply authorizes the President to do an amendment for the consolidation of these offices. Look at certain things in his discretion. He could leave it just as it is the bill to-day and that provision is eliminated. There is no or consolidate it. Are you not willing to trust your President? use in stating what took place in the committee; your own Mr. GREEN of Iowa. Does the gentleman think that we common sense will tell you that the action of the committee on would direct the President what to do? this amendment was l'eeonsidered. Why? There can be only Mr. GARNER of Texas. This amendment does not dii·ect one answer-they were afraid that some good Republican office- him to do anything. It merely ~uthorizes him to do it, and holder might lose his job in the consolidation. · you are afraid to trust your President. :Mr. MOORE of Virginia. May I interrupt the gentleman? ~!r. GREEN of Iowa. That is the term that we always . use Mr. CRISP. Certainly. when . we wish him to do somethiQg, and that is the reason I Mr. MOORE of Virginia. The gentleman remembers that a object to it. whil6 ago there was an effort made through the work of a joint Mr. OLDFIELD. Does not the gentleman know that the committee to reorganize the depa1·tments of the Government and Treasury and the administration are for it? that the bill was introduced to carry out the committee's recom­ Mr. GREEN of Iowa. No. The Treasury is not in favor mendations. The gentleman also remembers that following the of it. · failure of the reorganization bill, whicb Mr. M.AP:DJ introduced, The Olerk t·ead as follows: 712 CONGRESS! ON ~L RECORD-HOUSE DECElVIBER 15

SEC. 70S. BC'REAU 01!' INTERNAL REVE""'LE-DETAILS TO WASHI~GTON this.: "In the first place, you do not give me authority to make The commissioner may order any officer or employee of the Internal closmg agreements." We give it in this bill. It is the mo t Revenue Service engaged in field work to duty wUh the Bureau of far-reaching section of this bill. Internal Revenue in t he District of Columbia, for such periods as the 1\Ir. MADDEN. I think that is an answer to the whole Secretary may prescribe, and to any designated post of dut y outside the busines . District of Columbia upon the completion of such duty. Mr. GARNER of Texas. Then he said this: "If you will give 1\fr. MADDEN. Mr. Chairman, I move to strike out section me alaries so I can keep my men, we can turn off 25 per cent 707, paragraph A. more work than we are now doing." I said " How can you Mr. GARNER of Texas. Mr. Chairman, I dislike to make a do it?" He said, "The turnover in the Trea~ury Department point of order again t friend, but I think he has slept on in the last three years has been 70 per cent, because men have mr gone in and gone out because of getting better salaries." And his right , becau ~e we have read section 707. :Mr. MADDEN. Oh, I was following with the bill, but some­ so it was my thought that if you are going to collect two and body tore out the last two pages. a half billion dollars and you are going to give them discretion Mr. TREADWAY. The gentleman from Illinois was on his to close the case with the taxpayer, you have to pay a higher feet. salary to the employees, and that was my reason for supporting :Mr. GARNER of Texas. Oh, no; they had read section 708. the amendment. The CHAIRMAN. The time of the gentleman has expired. I merely want to warn my friend, when he is in charge of one Mr. MADDEN. I ask unanimous consent to proceed for five of the appropriation bills and the Clerk is reading very fast and minutes. somebody overlooks a bet, not to be too technical. l\Ir. MADDEN. I never yet objected to a man having all his The CHAIRMAN. Is there objection? [After a pause.] rights. The Chair hears none. Mr. GARNER of Texas. I shall not make the point of 1\Ir. MADDEN. l\lr. Chairman, about four years ago, as I order. recall-! may be wrong as to the number of years-the Treasury Mr. MADDEN. Mr. Chairman, I move to strike out para­ Department came to the Committee on Appropriations and graph (a) of section 707, on page 226 of the bill. wanted $10,000,000 to employ auditors, and an investigation The CHAIRMAN. The Chair will inform the gentleman that showed that if they got the $10,000,000 to employ auditors they that section has been passed. could employ them for .an average of about $3,000 a year. They Mr. MADDEN. Oh, they read a word or two on the other one got the $10,000,000, and then there was another condition imposed before I could get the eye of the Chair. I was on my feet. upon them; that if they get that $10,000,000 that they would The CHAIRMAN. The gentleman from Illinois asks unani- deYote the force to be employed as a result of this appropria­ mous consent to return to section 707. tion of $10,000,000 to a rapid audit of schedules that had been l\Ir. MADDEN. I do not admit that we have gone by it. filed since 1917, up to that time, and they promi ed to collect The CHAIRMAN. Is there objection? $500,000,000 a year from back taxes and on unpaid schedules There was no objection. if they got those auditors. They got them. They collected The CHAIRMAN. The gentleman from Illinois offers an the money. amendment, which the Clerk will report. The money has been coming into the Treasury. It has been The Clerk read as follows : one of the great sources of revenue. Nobody asked $7 500 a year for those jobs. Nobody asked for $6,000, but no~ they Page 226, beginning in line 18, strike out paragraph (a), ending In come with a special mandate from the Ways and Means Com­ line 4 on page 227, as follows: - mittee to set them up as a superior class, making the Revenue SEC. 707. BUBEAU OF INTER~AL REVENUE--PERSONI\"EL Bureau of the Treasury Department into an oligarchy, taking (a) The Secretary of the Treasury is aut.horized to fix the compen­ them out from the reclassification act, placing superiority on _,ation, without regard to the pr<1vlsions of the classification act of 1923, the brows of these men over that of any other men or women of the following officers and employees of the Bureau of Internal Rev­ employed by the Government. enue, appointed (whether before or after the enactment of this act) in Mr. BEGG. Will the gentleman yield? accordance with the civil service laws: Twenty-three assistants to the Mr. MADDEN. I will. general counsel at a compensation not in excess of $7,500 a year each; Mr. BEGG. Does not the gentleman believe that it is simply 26 administrative or technical employees at a compensation not in affording an opportunity for every other department to ask that excess of $7,500 a year each; and 50 administrative or technical em­ their salaries be raised? ployees at a compensation not in excess of $6,000 a year each. Mr. MADDEN. Of course. I maintain there is no justifica­ Mr. MADDEN. Mr. Chairman and gentlemen, a year or two tion whatever for this. I maintain and Sa.y that in the Appro­ ago, at the earnest solicitation of everybody employed by the priations Committee it keeps close track of appropriations, both Government, we enacted what is known as the classification law, in the Treasury and in other departments of the Government. under which a classification board was authorized to fix the And I make bold to say that there is no justification whatever compensation of all of the employees of the Government. for this increase of salary, notwithstanding what the men in Here we have a proposal from the Ways and Means Commit­ the Treasury may say to the contrary. tee in a revenue bill to take 100 men or women, as the case may Moreover, I say that it is not the question of the amount be, out from the classified act and to increase their compensa­ nominally involYed here. The nominal amount involved here is tion beyond that paid to anybody doing like work anywhere else a bagatelle. But the ultimate amount involved as a result of in the Government. Now, why this preferential class? Why this action it is impossible to calculate. shall we create an aristocracy in the Treasury Department, Mr. CON:r-.."'ERY. 1\fr. Chairman, will the gentleman yield? and particularly in the Revenue Service of the Treasury Depart­ Mr. MADDEN. Yes. ment? In days gone by these men employed in this section in Mr. CONNERY. Does not the gentleman think this is a dis­ the Treasury Department have been especially favored. We crimination in favor of the Treasury Department? have had their compensation fixed at higher rates than the Mr. 1\IADDEN. Yes. That is what I say. compensation of anybody else in the Government service. Mr. CONNERY. I disagree with the statement of the gen­ Their work is no more important than the work of other people. tleman from Ohio [Mr. BEGG] when he says this is a drive for Mr. GARNER of Texas. I will undertake to give the gentle­ increased wages everywhere. I am in favor of that, but I say it man some reason. He has asked the question and is entitled is simply for the Treasury Department. to an answer. Mr. 1\IADDEN. It is unfair to the people in the other de­ Mr. MADDEN. I would be glad to do so. I may have to ask partments of the Government. There is no higher order of some more time afterwards. intelligence possessed by those employed in the Treasury De­ Mr. GARNER of Texas. The gentleman can get more time. partment than that possessed by the people in the other depart­ Here is the situation as I understand it in the Trea ury Depart­ ments of the Government. I undertake to say without fear ment. I have never been in favor of increasing salaries; the of succ~~sful contradiction that the people of the Treasury gentleman knows that. I have stood on the floor of the House Department are no better, no more able, and no more patriotic and fought them, but we have in the Treasury Department a than those in other departments, and the turnover in this de­ condition now that is ab olutely indefensible, and it can not be partment is no greater than there may be in other depart­ attributed to anything else except inefficiency, say what you ments. And if you talk about the turnover, much of the turn­ please. You can not have 19,000 cases unsettled at the present over is due to the fact that the Committee on Appropriations time with the taxpayers and say the Treasury Department is has demanded, and successfully demanded, the discharge of an functioning. Now, we made inquiry in every instance, "Why is overload of people on the pay roll of the Treasury Department. it, Mr. Secretary of the Treasury, you can not bring about a [Applause.] more efficient service in the Government?" and the reply was Mr. GREEN of Iowa rose. 1927 CO:NGRESSIONAL RECORD-- HO"CSE 713

The CHAIRYA.:..~. The gentleman from iowa is recognized in few special employees. While my time does not permit me to opposition to the amendment. quote in detail I refer the House to the report of a survey made Mr. GREEN of Iowa. There is no feeling between myself by the Treasury Department, a very carefully prepared sur­ and the gentleman fro~ Illinois, whom I usually follow. But vey, in which thi is one of the outstanding requests it makes in this instance the gentleman has dra'\'i"ll an entirely wrong in behalf of simplillcation and in behalf oi efficiency of service. picture of the case. We are not talking about the discharged We can not complain, gentlemen, if we refuse these salaries empling I'e­ Certainly, Mr. Chairman, the Government should refund all sumed the chair, Mr. NEWTON, Chairman of the Committee of moneys collected on income taxes, from whatever source, which the Whole House on the state of the Union, reported that the were wro11oafully collected, or afterwards discovered were committee having had under consideration the bill (H. R. 1) wrongfully collected, and to which the Government has neither to reduce and . equalize taxation, provide revenue, and for other a legal nor moral right. purposes, had directed him to report the same back to the House However, my colleagues are tired, are anxious to vote on with sundry amendments, with the recommendation that the the bill, and I am satisfied no further amendments will be amendments be agreed to and that the bill as amended do pass. adopted, regardless of the merits. Mr. GREEN of Iowa. Mr. Speaker, I move the previous When the income tax bill was before the House in 1925 I question on the bill and all amendments thereto to final passage. stated I could not vote for it because of the inheritance-tax The previous question was ordered. feature and because that part of it was an invasion of State DEFICIENCY BILL rights. I therefo1·e voted against the bill. This bill does not have that feature in it. We made the fight to repeal that fea­ Mr. 1\IADDEN. Mr. Speaker, I ask unanimous consent for ture and also repeal the 80 per cent refund. but were not suc­ permission to file the conference report at any time up to cessful. This bill as amended materially reduces the tax on midnight to-night on the deficiency bill. small corporations ; repeals many nuisance or excise taxes, such The SPEAKER. Is there objection to the l'equest of the as the automobile tax, and so forth; and I will therefore vote gentleman from Illinois? for the bill. There was no objection. Mr. GREEN of Iowa. 1\Ir. Chairman, this amendment per­ Mr. GARRETT . of Tennessee. Does the gentleman think haps ought to be called an amendment to exempt a lot of real there will be a full agreement? estate speculators in Florida from taxation and from the opera­ Mr. MADDEN. There may be some items in disagreement; tions of the statute of limitations. That is about all there is we can not tell. to it. THE REVENUE BILL The CHAIRMAN. Is the reservation of a point of order by the gentleman from Iowa or the gentleman from Illinois with­ The SPEAKER Is a separate vote demanded on any amendment? drawn? Mr. GREEN of Iowa. I think we wlll dispose of it quicker Mr. GREEN of Iowa. Mr. Speaker, I demand a separate by withdrawing the point of order. vote on the Garner amendment to section 13 of the bill relat­ Mr. CHINDBLOl\I. 1\ty point was that the amendment is not ing to the tax on corporations; on the Garner amendment strik­ offered at the right place in the bill. We have passed the ing out section 118, relating to affiliated corporations; and on section to which it should be offered, but I do not care about the McLaughlin amendment to section 421, 1·epealing the excise pressing the point. tax on automobiles. The CHAIRl\IA.l~. The question is on the amendment offered The SPEAKER. Is a separate vote demanded on any otlH:'r by the gentleman from Florida. amendment? If not, the Chair will put them in gross. The amendment was rejected. The amendments were agreed to. The SPEAKER. The Clerk will report the first amendment The Clerk read as ~ollows: on which a separate vote is demanded. SEC. 710. SEPARABILITY CLAUSE The Clerk read as follows: If any provision of this act, or the application thereof to any person On page 13, after line 6, insert : or circumstances, is held invalid, the remainder of the act, and the application of such provision to other persons or circumstances, shall "(b) 'l'axable income, not more than $15,000. If the amount of the net income in excess of the credits provided in section !!6 is not more not be affected thereby. than $15,000, then in lieu of the rate described in subsection (a) .Mr. HOUSTON of Hawaii. Mr. Chairman, I now ask unani­ the rate shall be: (1) Five per cent if such amount is not more mous consent to turn back to section 116 (b), page 83, for the than $7,000; (2) 7 per cent it such amount is more than $7,000 and purpose of offering an amendment. not more than $12,000; (3) 9 per cent if such amount is more than Mr. GARNER of Texas. Mr. Chairman, · may I have the $12,000 and not more than $15,000." attention of the gentleman from Iowa (1\lr. GREEN]? Do I understand it is to be the policy to have unanimous consent 1\Ir. GREEN of Iowa. 1\Ir. Speaker, I demand the yeas and requests to return to various portions of the bill? I have a nays. number of such requests on this side, and if that is to be the The yeas and nays were ordered. policy of the gentleman, I think we should know it. The question was taken; and there were--yens 212, nays 182, 1\Ir. GREEN of Iowa. The gentleman from Texas, or any not voting, 33, as follows : Member, can object if he so desires. [Roll No. 4] l\Ir. GARNER of Texas. Is it the gentleman's policy to YElAS-212 permit one to return and not permit others? Abernethy Bowling Cartwright Davis Allgood Box Celler Deal l\Ir. GREEN of Iowa. I have not agreed to this, so far as .Almon Boylan Chapman De llouen that is concerned. This gentleman was not present at the time Andrt'scn Brand, Ga. Clague Dickim:;ou, :\fo. this portion of the bill was read, on account of an accident that Al'DOld Brig~ C<>chrane, Mo. Dominick Aswell Brigham Cohen Doughton· detained him. Auf der Heide Browne Collier Douglass, ~la ss. 1\Ir. GARNER of Texas. There are some :Members who Ayres Browning Collins Draue ha>e come to me and have w-anted to get unanimous consent to Bankhead Buchanan Connally, Tex. Drewry Bell Bnlwinkle Connery Driver 1·eturn to a section of the bill in order to ha\e an amendment Black. N.Y. Busby Cooper, "Wis. Edwards <:onsidered. I think if tlte gentleman is going to pursue the Black, Tex. Byrns Cox Eslick policy of permitting one gentleman to get unanimous consent Bland Canfield Crisp Evans, Mont. Blanton Cannon Crosser Fisher to return, the gentleman can hardly refuse unanimous consent Bloom Carley Cullen Fitzpatrick to the membership of his own committee. Bohn Carss D\tvey Fletcher 1927 OONGR-ESSIONAL RECORD-HOUSE 7.15

Frear Kent - Moorman Shallenberger Mr. O'CO~~ELL. l\.Ir. Speaker, I want to announce the Fulbrjght Ken• Morehead Sinclair Fulmer Ketcham M01·gan Sirovich nece sary absence of my colleagues Mr. O'Cru NOR of New York Furlow Kincheloe Morrow Somers and M1·. CAREw. If they were here they would yote "aye." Gallivan Kindred Nelson, Mo. Speaks Mr. CELLER. ~fr. Speaker, I want to make the same Gambrill Knutson NelRon, Wis. Spearing Gardner, Ind. Kunz Norton, Nebr. Steagall announcement in reference to my colleague from New York, Mr. Garner, T('X. Kvale Norton, N. J. Stedman DICKSTEIN. G.arrett, Tenn. Lampert O'Brien Steele Garr('tt, Tex. Lanham · O'Connell St('venson Mr. BLA~TON. Mr. Speaker, has the gentleman from ::Uaine, Gibson Lankford O'Connor, La. Sullivan l\.Ir. BEEDY, voted? Gifford Larsen Oldfield Sumners, Tex. Tile SPEAKER. lie is not recorded:· Gilbert Lea Oliver, Ala. Swank Goldsborough Leavitt Oliver, N. Y. 'l'arver Mr. BL.fu.'lTO~. It was understand by seYeral colleagues Goodwin Lindsay Palmisano Taylor, Tenn. tllat he answered on the :first roll call, and I noticed that his Gregory Linthicum Parks Thatcher name was called on the second roll call. Green, Fla. Lowrey Peavey Tillman Greenwood Lozier Peery Tucker The SPID.AKER. He is not recorded. Griffin McClintic Pou Underwood The vote was announced as above recorded. Hammer ~cDuffie Prall Updike The SPEAKER. The Clerk will report the next amendment Hare McKP.own Quayle Vinson, Ga. on which a separate vote is demanded. Harrison ~fcl\fillan Quin Vinson, Ky. Hastings .McUeynolds Ragon Ware The Clerk read as follows: Hill, Ala. :McSwain Rainey Warren Hill, Wash. McSweeney Rankin Weaver Page 90, line 11, strike out all of section 118. Howard, Nebr. Maas Rayburn Weller Howard, Okla. Major, Ill. Reed, Ark. White, Colo. The SPEAKER. The question is on agreeing to the amend­ Hud peth :Uajor, Mo. Romjue Whitehead ment. Jgoe Mansfield Rubey Whittington Mr. GREEN of Iowa. 1\fr. Speaker, I demand the yeas and Jacobstein Martin, La. Rutherford Williams, Mo. Jeffers · ::\I Pad Sabath Williams, Tex. nay~. Jenkins Milligan Sanders, Tex. Wilson, La. The ~~eas and nays we~·e ordered. Johnson, Okla. :Montagne Sandlin Wilson. :Uiss. 'l'be question was tal{en; and there were--yem; 209, nay 188, Johnson, Tex. Mooney Schafer Woodruff Jon('S Moore, Ky. Schneider Woodrum not voting 30, as follows: Kading :Moore, N.J. SPars, Fla. Wright [Roll No.5] Kemp Moore, Va. Selvig Yon YEAS-209 NAYS-182 Abl.'rnethy Douglas, Ariz. Kindred Ragon Ackerman Dowell Johnson, Ind. Rogers Allgood Douglass. Mass. Kunz ~ainey Adkins Dyer Johnson, Wash Row bottom Almon Urane Kvale ltamseyer Aldrich Eaton Kahn Sanders,~. Y. .lildre en Drewry LaGuardia- Rankin Allen Elliott Kearns Sear.·, Nebr. .~.rnold Driver Lampert Rayburn Andrew England Kelly Seger Aswell . Edwards Lanham R!>t>d. Ark. Arentz Englebright Kiess Simmons Auf der Heide E ·lick Lankford Romjue Bacharach Estep King Sinnott Ayres Evans, Mont. Larsen · Rubey Bachmann Evans, Calif. Kopp Smith Bankhead Fisher Lea Rutbertord Bacon Faust Korell Snell Bell Fitzpatrick Lindsay Snbath Barbour Fenn LaGuardia Sproul, Ill. Black, N.Y. ll'letcher Linthicum Sanders, Tex Beers Fish Langley Stalker Black. Tex. Frear Lowrey Sandlin Begg Fitzgerald, Roy G. Leech Stobbs Blnnd Fulbright Lozier Schafer Berger Fitzgerald, W. T. Lehlbach Strong, Kans. Blanton Fulmer ~fcCUntic Schneirler Bowles Fort Letts Strong, Pa. Bloom Gallivan :McDuffie Sears. Fla. Bowman Free Luce Summers, Wash. Bowling Gambrill McKeown Selvig - Brand, Ohio Freeman McLaughlin Sweet Box Gardner. Ind. McMillan Shall en berge1· Buckbee French McLeod Swick Boylan Garner, Tex. McReynolds Sinclair Burdick R'rothlngham MacGregor Swing Brand, Ga. Garrett; Tenn. McSwain Sirovicb Burtness mynn Madden Taber Brand, Ohio Garrett, Tex. McSweeney Somers Burton Golder Mngrady Tatgenhorst Briggs Gasque · Major, Ill. Speaks Bushong Green, Iowa Manlove Temple Browning Gifford 1\Jajor, :uo. Speaiing Butler Griest Mapes Thompson Buchanan Gilbert· Mansfield StPagall Campbell Guyer Martin, Mass. Thurston Bulwinkle Goldsborough Martin, La. Stedman Carter Hadley Menges Tilson Busby Gregory . Mead Steele Chalmers Hale Merritt 'rimberlake Byrns Green, Fla. Milligan Ste"·enson Chase Hall, Ill. Michener Tinkham Canfield Greenwood Montague Sullivan Chindblom Hall, Ind. Miller 'l'readway Cannon · Griffin Mooney Summers, Wash. Christopherson llallt N.Dak. Monast Underhill Carley Hall, IlL Moore, Ky. Sumners, Tex. Clancy Haray 1lf orin Vestal earss Hammer 1\Ioore, N.J. Swank Clarke Hawley Murphy Vincent, Mich. Cartwright Hare 1\foore, Va. Tarver Cochran. Pa. Her ey Nelson, Me. Wainwright Casey Harrison Moorman Tillman Cole, Iowa llickey Newton Wason Celler Ha tings ~loreh('ad Tut-ker Colton Hoch Xiedringhaus Watres Chapman Hill, Ala. l\lorgan Underwood ConnollyA Pa. Hoffman Palmer Watson Clague Hill. Wash. Morrow Vinson, Ga. Cooper. vhio Hogg Parker Welch, Calif. Cochran, Mo. Hoch NE>!son, Mo. Vinson. Ky. Crail Holaday Perkins Welsh, Pa. Cohen Howard, Nebr. Nelson, Wis. '\\'are Cramton Hooper Porter White, Kans. Collier Howard, Okla. Norton, :Sebr. Warren Crowther Hope Pratt White, Me. Collins Huddleston Norton, N.J. 'Veaver Curry ll<>uston Purnell Williamson Connally, Tex. Hudspeth O'Brien Weller Callinger Huddleston Ramseyer Winter Connery Hughes O'Connell White, Colo.. Darrow Hudson Ransley Wolverton Cooper, Wis. Hull, Tenn. O'Connor, La. Whitehead Davenport Hughes Rathbone Wood Cox Igoe Oldfield Whittington Dempsey Hull, Morton D. Reece Wurzbach Crisp Jacobstein Oliver, Ala. Wlllinme, Mo. Denison Hull, Wm. E. Reed, N. Y. Yates CroAser Jeffers OliYer. N.Y. Willi"ms. Tex. Dfckjnson, Iowa James Reid, lll. Cullen John~;on, Okla. Palmisano \VilRon, La. Doutrich Johnson, Ill. Robinson, Iowa Davey Johnson, Tex. Parks " ·ilsun, Miss. NOT VOTING--33 DaTis Jon('S Peavey Woodrum Deal Kading Peery Wright Anthony Dickstein Kendall Strother DeRouen Kemp Pou Yon Beck, Pa. Douglas, Ariz. Leatherwood Taylor, Colo. Dickinson, :Yo. Kent Prall Beedy Doyle Lyon Williams. Ill. Dominick Kerr Quayle Boies Garber McFadden Wingo Dough ton Kincheloe Quin Britten Gasque ~1icllaelson Wyant Carew Hancock Moore, Ohio Zihlman NAYS-188 Casey Haugen O'Connor, N. Y. Ackerman ·Bushong Davenport Frothingham Combs Hull, Tenn. Robsion, Ky. Arning Irwin Shreve Aldrich Campbell Denison Gibson Allen Cnrt('r Dirkim:on, Iowa f:Jynu So the amendment was adopted. Andl"ew Chalmers Doutt·ich Golder The following pairs were announced : .\.rentz Chase Dowell Goodwin On the vote: Bacharach Chindblom Dyer Green, Iowa Bachmann Christopherson Eaton Griest Mr. Carew (for) with Mr. Shreve (against). Bacon Clancy Elliott Guyer · Mr. Dickstein (for) with Mr. Anthony (against). Barbour Clnrkr England Hadley Mr. O'Connor of New York (for) with Mr. Hancock (against). Beers Cochran, Pa. Englebrigbt Hale Mr. Doyle (for) with Mr. Beck of Pennsylvania (against). Begg Cole, Iowa Estep Hall, Ind. Mr. Lyon (for) with Mr. McFadden (against). Rohn Colton Evans. Calif. ITall. N.Dak. Mr. Corning (for) with Mr. Michaelson (against). Bowles Connolly. Pa. Faust Hardy Mr. Casey (for) with Mr. Wyant (against). • Bowman Cooper, Olllo Fenn Haugen Mr. Wingo (for) 1\oith Mr. Britten (against). Brigham Crail Fitzgerald, Roy G. H:m:Iey Mr. Taylor of Colorado (for) with Mr. Beedy (against). Browne Ct·amton Fitzgerald, W. T. Hersey Mr. Hull of Tennessee (for) with Mr. Moore of Ohio (again t). Buckbee Crowther Fort Hickey Mr. Gasque (for) mth Mr. Robsion of Kentucky (againstJ. Burdick Curry Ft·ee Hoffman :Mr. Douglas of Arizona (for) witll Mr. Williams of l1linois (against). Burtness DaHinger Freeman IIogg Mr.. Combs (for) with Mr. Kendall (against). Blll·ton Darrow French Holaday '. 716 CONGRESSIONAL REOOR.D-HOUSE DECE)lTIER 15

Hooper McLaughlln Reece Thurston McLeod Norton, N.J. ~aba.tb .'I' illman Hope McLeod Reed, N.Y. Tilson Mc1Hlllan O'Brien ~ander·~, Tex. Tucker Houston MacGregor Reid, Ill. Timberlake McReynolds O'Connell Sandlln Underwood Hudson Maas Robinson, Iowa Tinkh'IUll McSwain O'Connor, La. ,'cbaf(lr YinC('nt, Mich. Hull, l\Iorton D. Madden Rogers 'l'readway McSweP.ney Oldfield Schneider Vinson, Ga. Hull, William E. Magmd~· Rowbottom Underbill Major, Ill. Oliver, Ala. Sears, Fla. Yinson, Ky. James 1\IanlOYC Sanders, N.Y. Updike l\Iajo~ l\fo. Oli\'"er, N.Y. Selvig Ware .Jenkins Mapes Sears. Nebr. Vestal 1\Iansueld Palmer :-:hallcnberger Warren Johnson, ill. Martin. Mass. Seger Vincent, Mich. Mapes Palmisano :iin<'lait· Weaver .Tobnson, Ind. Menges Simmons Wainwright l\furtin, La. Parks ~irovich Welcl1, Calif. Johnson, Wash. Merritt Sinnott Wa on l\fPad Peavey Somers Weller Kahn Michener Snell Watres Michener Peery ~peaks Kearns Miller Sproul, Ill. 'Vab;on l\Iiller Pou ~pearing ~~ft:b~~Jo. Kelly Monast Stalker Welch. Calif. 1\Jilligan Prall Steagall Whittington Ketcham Morin Stobbs WelRb.l'a. Montague Quayle ,'tedman Williams, Mo. Ki.e s Murphy Strong. Kans. Whitt>, Kans. ~Ioon<'y Quiu •'teele . William!-!, Tt·x. King Kelson, )Je. Stron~. Pa. White, Me. Moor·e. K.r. ~on ~tevenson Wilson, La. Knutson Newton Sweet Williams, Ill. Moore, X J. Ramey Strong, Pa. Wilson, Miss. Kopp Nietlrlngbaus Swick Williamson Moore, Va. Rankin ~ullivan Woodruff Korell Palmer Swing Winter Moorman Rathbone Summers, ·wash. Woo(lrum Langlt>Y Parker Tauer Wolverton Morehead Raybnrn Sumners. Tex. Wright Lrovitt Perkins Tatgenhorst \Vood Iorrow Reed. At·k. Swank Yon Lef:'ch Porter Taylor, Tenn. Woodruft' Nelson.l\Io. R1 Anthony Corniug Leatherwood Shreve .\ckerman Englund Johnson, Wash. Sears, Srbr. Beck. Fa. DJck!'tein Lyon Smith Aldrich Englebrjgllt Kahn Reger needy Doyle McFadden Strother Allen Estep Kearns Simmons Berger Fish Michaelson Taylor, Colo. :\udrP!':t'n Evans, Calif. Kiess Hinnott Boies Gar!Jer Moore, Ohio Wingo Andrew Faust King Snell Britten Hancock O'Connor, N. Y. Wyant Arentz l~'enu Knutson ~proul, Ill. Carew. Irwin Rathbone Bacharach Fitzgerald, W. T. Korell Htalker Combs Kendall Robsion, Ky. Bacon Fort LaGuurdia Stoubs Barbour Free Lef:'cb Strong, Knns. So the amendment was agreed to. Beers Preeman Lelllbach Sweet The Clerk announced th~ following additional pairs: B('gg li'rl'nCh Lett. Swick Bowlt•s Frothingham J,uce Rwing- On the vote: Bowman Furlow ::\facfJ-rcgor 'i'aber )fr. Carew (for) with Mr. Shreve (against). Brand. Ohio Giu~on llaa....: Tatgenilnn:t "llr. Dickstein (for) with Mr. Antboay (again t). Brif!ham Gifford :\ladden 'femple Mr. O'Connor of New York (for) with Mr. Hancock (against). HuckbN' GJyn11 )1agrad5· Tbur. ton l\Ir. Doyle (for) with Mr. Beck of PennsylT"ania (against). Burdick Golder :\Iartin, ~Ia!'S. Tilson Mr. Lyon (for) with Mr. McFadden (against). Bnrh1ess Ooodwin 1fenges Timberlake Mr. Corning (for) with Mr. Michaelson (against). Burton g~;nt Iowa ;\fcrritt Tinkham i\Ir. Wingo (for) with Mr. Britten (against). CArter !llonast Tre.1dway . 1r. Taylor of Colorado (for) with Mr. Beedy (against). Cllindolom Gurrr :\forgan Pr.td.Prhill Mr. Combs (for) with l\lr. Moore of Ohio (against). Christot>her on Hadley .Moriu ·r.rpdikc CIUgll(' Hale ::\Iurpby YestnJ Mr. O'CONNELL. 1\fL'. Speaker, I again announce tlle neces­ Clarke IIaH. Ind. l\"elso-n. lie. "·ainwrigoM sary absence of my colleagues Mr. CAREW and 1\lr. O'Co.NXOB. CochrH n, Pa. Hall. N. Dat. ~ewton \Ya:on If Cole, Iowa Hardy l'arkl't' Wntre>:l of New York. they were present, they would vote "yea.'' · Connolly, Fa. Haugen l'E>rkins Watson Mr. CELLER. Mr. Speaker, I announce that my colleague Coor.Pr, Ohio Hawley Porh•r Welsh, Pa. 1\lr. DICKSTEIN, if present, would yote "yea." He is absent as Crall Het·sev l'mtt White, Kans. Crowther Huch · Purnell White, lle. the result of a neces8ary engagement in New York. Curry Hoffman Ram."e.ver Williams, Ill. The result of the vote was announced as alJoye recorded. Dallinger IIO"""' Ransley Williamson The SPEAKER. The Clerk will report the l\lc-Laughlin Darrow Hoh-iday Reece Wintet· Da\·e oport Hope Reed, N.Y. Wolverton amendment. Houston Reid, Ill. Wood The Clerk read as follows: D~~~~~y Hull. l\1ot·ton D. nog-ers Wurzbach Eaton Hull. Wm. E. Row bottom Yates Amendment by Mr. McLAUGHLIN: Page 188, strike out lines 3 to 16, Elliott JL•nkins Sanders, KY. inclusive, and insert: "Section 600 (1) of the revenue act of 19::!6 ill NOT \OTING--31 rPpealed." Anthony Dickstein Kendall llobsion, Ky. l\Ir·. GREEN of Iowa. Mr. Speaker, on that I demand the Heck, l'a. Doyle Leatherwood Rhreve Re~dv Fish Lyon Smith yeas and nays. Bc:ie3 Pitzgerald, Roy G. Mclt'addcn Stroth ~' r The yeas and nays were ordered. nritt•· n Oarber ::\Ianlove 'l'a.ylor, rolo. <'at·ew llnucock MJchaelson Wingo The question wa taken ; and there were-yeas 245, nay 151, Comb · Irwin Moore. Ohio Wyant not voting 31, as follows : Corning Johnson, Ind. O'Connor, K. Y. [Roll No. 6] So the arneudmeut was adopted. YEAS-24r> The Clerk announced tlte following additional pairs : AlJernethy Cartwright Edwards Hughes On the vote: Aflkins Casey Eslick Hull, Tenn. .Mr. Carew (for) witll ::\Ir. Shreve (against). ,\Jlgoo(} CeUer Evans, 1.\fon t. Igoc Mt·. Dickstein (for) ·with 1\lr. Anthony (against). .ilmon Chalruet•s Fisher Ja<'obRtcin .Mr. O'Connor of rew York (for) with llr. llancock {ag-;"tin»t). Arnold Chapman Fitzpat1·ick Jam e.;; Mr. Doyle (for) with Mr. neck of Pennsylvania (again t). .Ia. ' WCll Chase Fletcher Jeffers :Mr. Lyon (for) with Mr. McFadden (agaim,t). .la.u f tier I.Ieide Clancy Frear Johnson, Ill. Mr. Corning (for) with Mr. Michaelson (a.gainst). Ayres Cochran, :Uo. Fulbright Johnson, Okla. Mr. Wingo (for) with Mr. Brittrn (against). Bachmann Cohen Fuhner J ohnso11, Tex. Mr. Taylor of Colorado (for) with Mt·. Beedy (against) . Bankhead Collier Gallivan Jones Mr. Comb~ (for) with Mr. Moore of Ohio {against). ncu Collins Gambrill Kading Bere-cr Colton Gardner. Ind. Kell:v l\Ir. O'CONNELL. 1\fr. Speaker, I de ire again to announce Black, N.Y. Connally, Tex. Garner. 'l'ex. Kemp the necessary absence of my colleagues Mr. CAREW and l\lr. Black, Tex. Connet'Y Garrett, Tenn. Kent maud CooiJer; Wis. Garre1 t, Tc:x. ·Kerr O'Co~N OB., and desire to smte tllat if tlley were present they Rlanton ('ox Gasque Ketcham would \Ote " aye." Bloom Cramton Gilbert Kincheloe Mr. CELLER. I desire to make a similar announcement on Bohn Crisp Goldsborough Kindred Cowling Crosser Gregory Kopp behalf of tile gentleman from New York, ]Hr. DICKSTEIN. Box Cullen Green, Fla. Kum; The re~ult of the Yote was announced as aboye recorded. Bvylan Davey Greenwood Kvale The SPEAKER. The que~tion ].;:) on the engrossment und llrand, Ga. Davjs Griffin J.... 'lmpert Brigg Deal Hall, Ill. third reading of the bill. Browne De Roucu Hammer t~~;eti: The bill waN ord~red to be enf!"ro:"Sed anwrv Huddlrston McDuffie Carley llJ'il"l'l: Hudson i\JcKcown l\11·. CLARKE. If. a second is ne<>essary, put me down for a Carss Dyer Hudspeth :UcLaughlin second. 1927 CONGRESSIONAL RECORD-HOUSE 717'

Mr. GARNER of Texas. · · llr. S~a.ker, I did not know tllat Lowrey Morin Sabath Thurston McClintic Morrow Sanders, Tex. Tillman the gentll'man from Nl'w Jer::;ey was going to be converted in McKeown Nelson, Mo. Sandlin Tilson such a short period of time. He i a membe1· of the committee. M~t!~ahlin Newton Schafer Treadway 1 (10 not know what the custom is. I know it is--· Niedringhaus Sears, Fla. 'Tucker 1\lc:lllllan Norton, Nebr. Sears, :Xebr. Underbill llr. GREE~ of Iowa. I make the -point of order-- :\IcReynolds Norton, N.J. Selvig Underwood Mr. GARNER of Texas. I know it is customary to recognize )IcSwain O'Brien Shallenberger Updike thi:-: side of the Hou e, as I recall it, but I am not sure as to McSweeney O'Connell Sinnott Vestal Maas O'Connor, La. Sirovich Vincent, l\Iicb. who has the right to make the motion to recommit. Madden Oldfield Smith Vinson, Ga. The SPEAKER. The question on a motion to recommit is l\Iagrady Oliver, Ala. Somers, N.Y. Yinson, Ky. not a guestion of a division politic-ally. )Jajor, Ill. Oliver, N.Y. Speaks Ware Major. Mo. Palmer Spearing Warren :\Jr. GARNER of Texas. Not at all. Manlove Palmisano Stalker Watson The SPEAKER. But in general practice if a member of Mansfield Parks Steagall . Weaver the committee announces to the Chail· that he is opposed to the Mapes Peery Stedman Welch, Calif. Martin, La. Pou S~Ie Weller bill and makes a motion to recommit, be is recognized. Martin, Mass. Prall Stevenson Mr. GARNER of Texas. In other word ·, he has preference :Uead rurnell Stobbs ~~~:h~~&o. over every other Member. Menges Quayle Strong. Pa. Whittington Michener Quin Sullivan Williams, Mo. The SPEAKER. The Chair thinks so. The gentleman from .llill<'r Ragon Summers, Wasb . Williams. Tex. New Jersey move to recommit the bilL :.\Iilligan Rainey Snmners, TeL Wilson, La. The question wa taken, and the Chair announced the noe Monast Rankin Swank Wilson, Miss. appeared to have it. Montague Rathbone Swick Winter Mooney Raybum Swing Woodruff Mr. B.dCHARACH and Mr. GREE.N of Iowa. ::\Jr. Speaker, I Moore, Ky. need, Ark. Tarrer Wright ans, Cali!. "l!ichaelSll Golder ~elson, Wis. Tinkbam :\Jr. O'CON~TELL. Mr. Speaker, again I desire to announce Cnunon (;uyer Parker Wainwright the necessary absence. of my colleagues Mr. CAREW and :Mr. ''hindblom Hale Peavey Wason O'CoNXOR of New York. If they were present they would vote Christopherson Jlall, Ill. Perkins Watres Clarke Hersey Porter White, Kans. "no." I also make the same announcement for l\Ir. DIOKSTEIN. Cole. Iowa Hoch Pratt WWte, Me. The result of the vote was announced as above recorded. Colton Ho1fman Ramseyer Williams, Ill. The SPEAKER. The question is on the passage of , the bill. Connolly. Pa. Holaday Ransley Williamson Cooper, Ohio Hope Reece Woh·t'rton Mr. GREE..."\" of Iowa.- On that I ask for the yeas and nays. Crail Hull, Morton D. Reed, X Y. Wood The SPEAKER. The yeas and nays are demanded. Those ('rowthet· .Hull. Wm. E. Reid, Ill. IJaV'enport Kading Romjue desiring this vote to be taken by the yeas and nays will rise and stand until they are counted. [After counting.] Evi­ XAYS-300 dently a sufficient number. Aberm•thy Celler Fisher · Howard, Nebr. Adkins Chalmers Fiblgerald, Roy G. Howard. Okla. The yeas and nays were ordered. Allgootl Chapman Fitzgerald, W. T. Huddleston The SPEAKER. The question is on the passage of the bill. Almon Chase Fitzpatrick Hudson Andresen Clague }:i'letcher Hudspeth Those .in favor of the bill will, when their names are called, Andrew Clancy French Hughes answer "yea"; those opposed will answer "nay." Arentz Cochran, Mo. li'rothingbam Hull, Tenn. The question was taken ; and there were-yeas 366, nays 24, Arnold Cocllran, Pa. Fulbright Igoe Aswell Cohen Fulmer .Tacobstein not voting 37, as follows: Auf der Heide ColJier Furlow James [Roll No. 8] Ayres Collins Gallivan Jeffers Bachmann Connally, Tex. Gambrill Jenkins YE..A.S-306 Bankhead Connery Gardner. Ind. Johnson. Ill. Abernethy Brand, Ohio Cohen Douglas, Ariz. Barbour Cooper, Wls. Garner, Tex. Johnson: Ind. Ackerman Briggs Colt', Iowa Douglass, Mass. Bt-el·. Cox Garrett, Tenn. Johnson, Okla. Adkins Brigham Collier Doutrich RPll Cramton Garrett, Tex. Johnson, Tex. Allen Browne Collins Dowell Black, N.Y. Crisp f;asque Johnson, Wa b. Allgood Browning Colton Drane Black, Tex. Crosser Gibson Jone Almon Buchanan Connally, 'I'ex. Drewry Bland Cu1Jen Gilbert Kahn Andresen Buckbee Connery Driver Blanton Curry Goldsborough Kearns Andrew Bulwinkle Connolly, Pa. Dyer Bloom Dallinger Goodwin Kelly Ar<>ntz Burdick Cooper. Ohio . Eaton Bobn Darrow Gregory Kern p A.rnol<.l BurtneFnt. · Browne Dominick Hall, ind. King Barbour Cannon Cullen Faust Browning Dough ton Hall, N.Dak. Knutson B£ers Cat· ley Curry Fenn Buchanan Douglas, Ariz. Hammer Kopp Hegg Carss Dallinger Fisher Buckbee Douglas , Mass. Hardy Korell Bell Carter Darrow Fitzgerald, Roy G. Bulwinkle Doutrich llare Kunz Black,~. Y. Cartwright Davenport Fitzgerald, W. T. Burdick Drane Harrison Lampert Black, Tex. Casey Davey Fitzpatrick Burtne s Drewry Hastings Langley Bland Celler Davis Fletcher Rt:sby Driver Haugen Lanham Blanton Chalmers Deal Free Byrns Edwards Haw)ey Lankford Bloom Chapman Dempsey Freeman Canfield England - Hickey IJarsen · Bohn Cbase DenisQn French Carley Englebright Hill, Ala. Lea BO\vling Chindblom DeRouen Frothingham Carss Eslick Hill, Wash. Leavitt Bowman ClBgue Dickinson, Iowa Fulbright Carter Estep Hogg U:>tts Box Clancy Dickinson, !\lo. Fulmer Cartwright Evans, Mont. lloo~P Lindsay Boylan Cochran, Mo. Dominjck Furlow Casey Faust Houston Linthicum Brand, Ga. Cochran, Pa. Doughton Gallivan ·718 CONGRESSIONAL RECORD-HOUSE DECE~l13ER 15 Gambrill Kearns Morrow Stedman The SPEAKER. For the time being the Chair would say be Gardner, Ind. Kelly · Murphy Steele Garner, Tex. Kemp Nelson, Me. Stevenson would regard that question as being more Democratic than Garrett, Tenn. Kent Nelson, Mo. Stobbs parliamentar·y. [Laughter.] Garrett, Tex. Kerr Newton Strong, Kans. Gasque Ketcham Niedringhaus Stt·ong, Pa. Mr. GARNER of Texas. - Let me say to the Speaker that the Gibson Kiess Norton, Nebr. Sullivan Democrats having succeeded, it becomes the majority of the Gil!ord Kincheloe Norton, N.J. Summers, Wash. House of Representatives, and the majority ought to have a Gilbert Kindred O'Brien Sumners, Tex. majority of the conferees to carry out the "·ishes of the House Glynn Knutson O'Connell Swank Golder Kopp O'Connor, La. Swick with reference to this legislation. I beg the Speaker to take Goldsborough Korell Oldfield Taber into consideration the universal rule in this House for the last Goodwin Kunz Oliver, Ala, Tarver 25 years, that where the minority becomes the majority they Gregory Lampert Oliver, N.Y. Tatgenhorst Green, Fla. Langley Palmer Taylor, Tenn. are always given a majority of the conferees in order to carry Green, Iowa Lanham Palmisano Temple out the wishes of the House. Greenwood Lankford Parker Thatcher The SPEAKER. The Chair always gives consideration to Griest Lat·sen Parks Thompson Griffin Lea Peery Thurston questions, no matter how propounded. Guyer · Leavitt Perkins Tillman Mr. TILSON. l\Ir. Speaker, is the gentleman from Texas Hadley Leech Porter Tilson sure he will find he has a majority of the votes on his side Hall, Ill. Lehlbach Pou Tinkham Hall, Ind. Letts Prall Treadway when it comes to the final passage of the bill? Hall, N.Dak. Lindsay Pratt Tucker Mr. GARNER of Texas. Well, we had ~day, because we Hammer Linthicum Quayle Underhill just passed the bill. ' Hardy Lowrey Quin Underwood Hare Lozier Ragon Updike Mr. TILSON. No ; I do not think so. I think the gentleman Harrison Luce Rainey Vestal will find, upon an exainination of the roll call to-morrow, that Hastings McClintic Rankin Vincent, 1\Iich. HauJ:{en McDuffie Ransley Vinson, Ga. more Republicans voted for th~ bill than Democrats. Hawley McKeown Rathbone Vinson, Ky. Mr. GARNER of Texas. Oh, well, you were forced to that Hickey McLaughlin Rayburn Wainwright because one of the members of the Ways and Means Committee Hill, Ala. McLeod Reece Ware Hill, Wash. McMillan Reed, Ark. Warren made a motion to recommit and members of the Ways and Hoch McReynolds Reed, N.Y. Watres Means Committee, including the gentleman I am looking at, Hoffman McSwain Reid, Ill. Watson voted to recommit. Hogg McSweeney Robinson, Iowa. Weaver Holaday MacGregor Rogers Welch, Calif. Mr. TILSON. Certainly a number of Members on this side Hooper Maas Romjue Weller voted to recommit the bill in the hope that the ·ways and Hope Magrady Row bottom White, Colo. Means Committee would soon report out a new bill without IIouston Major, Ill. Rubey "White, Kans. Howard, Nebr. Major, Mo. Rutherford White, Me. some of the amendments which the gentleman from Texas Howard, Okla. Manlove Sa bath Whitehead and his colleagues on that side were responsible for placing in Hudson Mansfield Sanders, Tex. Whittington the bill. Hudspeth Mapes Sandlin Williams, Ill. Hughes Martin, La. Schafer Williams, Mo. l\Ir. GARRETT of Tennessee. Then the gentleman from Texas Hull, Morton D. Martin, Mass. Sears, Fla. Williams, Tex. also had in mind a majority that was really for the bill and Hull, •.renn. Mead Sears, Nebr. Wilson, La. not a paper majority. Hull, Wm. E. Menges Seger Wilson, Miss. Igoe Michener S~vig Winter 1\fr. TILSON. I think we may leave this matter to the J a cobstein Miller Shall en berger Wolverton record; but at any rate when the bill comes back to us again J effers Milligan Sinnott Wood it may be a very differEIDt bill; at least, we hope that it will J enkins Monast Sirovich Woodmff Johnson, Ill. Montague Smith Woodrum be in some respects. Johnson, Ind. Mooney Snell Wright Mr. CillNDBLOM. Let us hope that when the bill comes Johnson, Okla. Moore, Ky. Somers Wurzbach will Johnson, Tex. Moore, N.J.' Speaks Yates back from the Senate it_ be in such shape that we will all Johnson. Wash. Moore, Va. Spearing Yon be able to support it. Jones Moorman Sproul, Ill. Ziblman Kading Morehead Stalker PERMISSION TO ADDRESS THE HOUSE Kahn Morin Steagall NAY8-24 Mr. LAGUARDIA. Mr. Speaker, I ask unanimous consent that after the reading of the Journal and disposition of the Aldrich Fort Kvale Ramseyer Bacharach Frear LaGunrdla Schneider conference report to-morrow, I may address the House for 15 Berger Hale Madden Simmons minutes. Bowles Hersey Merritt Sinclair Christopherson Huddleston Nelson, Wis. Wason Mr. GARRETT of Tennessee. Reserving the right to object, Clarke James Peavey Williamson Mr. Speaker, there was a conditional consent given to the gen­ NOT VOTING-37 tleman from 1\Ia.ssachusetts, Mr. CoNNERY. Anthony Doyle McFadden Sweet Mr. LAGUARDIA. The request is subject to that. Beck, Pa. Evans, Calif. Michaelson Swing Mr. GARRETT of Tennessee. The condition on his request Beedy Fish Moore, Ohio Taylor, Colo. Boies Garber Morgan Timberlake was that the alien property bill was not up. I understand now Britten Hancock O'Connor, N. Y. Welsh, Pa. the alien property bill is to be up for consideration to-morrow. Bushong Irwin Purnell Wingo The SPEAKER. The Chair would think the request was con­ Cal'ew Kendall Robsion, Ky. Wyant Comus King Sanders, N.Y. tingent upon following the gentleman from Massachusetts. Corning Leatherwood Shreve Mr. GARRETT of Tennessee. The consent given the gentle­ Dicks tein Lyon Strother man from Massachusetts was contingent on the alien property So the bill was passed. bill not coming up. The Clerk announced the following additional pairs : Mr. LAGUARDIA. I had in mind in submitting my request Until further notice: to follow the gentleman from Massachusetts. Mt· Shreve with Mr. Carew. The SPEAKER. The gentleman from New York would fol­ Mr: Anthony with Mr. Dickstein. Mr. Hancock with Mr. O'Connor of New York. low under any circumstances. Mr. Beck of Pennsylvania with Mr. Doyle. Mr. TILSON. Mr. Speaker, let us include the three reque ts Mr McFadden with .Mr. Lyon. in one, that the gentleman :fi:om Massachusetts [Mr. CoNNERY], Mr: Michaelson with Mr. Corning. Mt·. Britten with Mr. Wingo. the gentleman from New York [Mr. LAGUARDIA], and the gen­ Mr. Beedy with Mr. Taylor of Colorado. tleman from Nebraska [Mr. HowARD] each may have 15 minutes. Mr. Moore of Ohio with Mr. Combs. I believe that is the time they have asked for. , Mr. O'CONNELL. Mr. Speaker, may I again announce the Mr. GARRETT of Tennessee. Thirty minutes was allotted to necessary absence of my colleagues Mr. CAREW, Mr. O'CoNNOR the gentleman from Massachusetts [Mr. CoNNERY]. of New York, aD,d Mr. DICKSTEIN. If they were present, they Mr. TILSON. Thirty minutes for the gentleman from Massa­ would vote " aye." chusetts and 15 minutes each for the gentleman from New Y01·k The result of the vote was announced as above recorded. and the gentleman from Nebraska, to follow immediately upon On motion of 1\Ir. GREEN of Iowa, a motion to reconsider the completion of consideration of the conference report. vote by which the bill was passed was laid on the table. The SPEAKER. Is there objection? Mr. GARNER of Texas. Mr. Speake-r, a parliamentary in­ There was no objection. quiry. In view of the fact that the minority has predominated in the consideration of this bill, and the rules of the House re­ AJJEN PROPERTY BILL quiring the majority to have a majority of the conferees to Mr. TILSON. l\1r. Speaker, I ask unanimous consent thnt carry out the will of the House, I want to ask the Speaker immediately fol-lowing the. flood of oratory just scheduled, the whether or not he will consider the question of appointing as House begin consideration of H. R. 7201, being the bill known a majority of the conferees those who are in accord with the as the alien property bill ; to be considered under the rules of views of the House as expressed to-day? the House. 1927 CONGRESSIO~~~L RECORD-HOUSE .719

~Ir. GARRETT of crennessee. Mr. Speaker, re erving the COMMITTEE HEARINGS right to object, it )las been stated to me that it bas been impos­ Mr. TILSON submitted the following tentative list of com­ . ·ible to obtain copies of the report on the biU. I do not know mittee hearings scheduled for Friday, December 16, 19'27, as whether the prh~t is exhausted or what the difficulty is, but I'eported by the clerk: of the several committees: I wanted to call attention to that. CO:M::MI'ITEE ON .APPROPBI.ATIONS llr. GREEN of Iowa. The report was only put in to-day and the Printing Office bas not the copies out; but I would say (10 a.m.) that the report is practically the ·arne as t11e report on the bill War Department appropriation bill. which pa ed the House before. It is -simply brought up to ( 10.30 a. m.} date. Independent offices appropriation bill. Mr. GARRETT of Tennes ee. That was my understanding, COMMITTEE ON FLOOD CO~TROL but , orne gentlemen are very much intere~ted in getting the report before we have to finally pas on the bill. (10 a. :m.) Now, one other question, if I may. It ~s not expected, I Caucus room understand that this bill will be completed to-morrow? To bear Edward E. Spafford, national commander of the Mr. GREEN of Iowa. No; the gentleman from Mississippi American Legion: Col. Edward Schulz, Corps of Enginee1·s, [Mr. CoLLIER] and myself bad an understanding that if agree­ United States £~rmy, chairman di\"ersion channel board; Col. able to the House we would take to-morrow for general debate. William P. Wooten, Corps of Engineers, United States Arm~, We may now, perhap, need a little longer. time, but I think chairman spillways board; and Col. \V. Kelly, Corps of Engi­ we may get through general debate in that time. neers "Cnited States Army, chairman reservoir board, on Mr. GARRETT of Tennessee. That means that the bill will PJ.'Oje~t.-.; proposed to control the flood waters of the Mississippi probably not be again before the House until next Tuesday. River. )Jr. TILSON. I should hope tbat the bi.ll might come up COMMITIEE ON NAVAL .AFF.AIRS again :Monday. We have only a few bridge bills on the c.onsent calendar and two suspension!"!, which I understand will not (10.30 a.m.) be contested, o that half of the day Monday ought to be Meeting to hear Admiral ~Iagruder. available for the consideration of the alien property bill. Mr. GARRETT of Tenne:::~ee. At any rate, it will not be up E..'\:EGGTIYE COMMUXICATIONS, ETC. on . Saturday. 233. rnder clause 2 of Rule XXIV a communication from the .ADJOURNMENT OVER President of thE> United States, transmitting supplemental esti­ Mr. TILSON. I now ask unanimou. con. ent that when the mate of appropriation for the Department of the Inferior, House adjourn.:; to-morrow, Friday, it adjom·n to meet on Mon­ United States Geological Sui·vey, for the fiscal year ending June day next at 12 o'clock. I think many of the Yembe1·. would 30. 1929, amounting to $12,000 (H. Doc. No. 118), was taken like to have an opportunity to buy Christmas present anti from the Speaker's table and referred to the Committee on attend to other matters. We have had a very sh·enuou week Appropriation- and ordered to be printed. thus far. Mr. COLLIER. Mr. Speaker, 1·eserving the 1·ight to object, REPORTS OF COMMITTEES ON PUBLIC BILLS AND l would like to ask a question. RESOLUTIONS :lir. TILSON. If the gentleman will permit, has consent been Under clau!"ie 2 of Rule XIII, -given to consider the alien property bill? Mr. ELLIOTT: Committee on Public Buildings and Grounds. Mr. GARRETT of Tennessee. No; it has not been granted. H. R. 278. A bill to amend section 5 of the act entitled ".An ~Ir. TILSON. Then I should like to have that consent granted act to provide for the construction of certain public buil~ings, first. and for other purposes;• appro•ed May 25, '1926; w1thout The SPEAKER. The gentleman from Connecticut asks unan­ amendment (Rept. No. 11). Referred to the Committee of the imous consent that it be in order to consider to-monow the Whole Hou8e·on the state of the Union. bill H. R. 7201-the alien property bill. I' there objection? 1\Ir. ELLIOTT: Committee on Public Buildings and Grounds. There was no objection. H. R. 483. A bill authorizing the Secretary of the Treasury to .Mr. TILSON. :\Ir. Speaker, I now renew my request that acquire certain lands within the District of Columbia to be used when the House adjourns on Friday, it adjourn over until as sites for public buildings; without amendment (Rept. No. 12). Monday next at 12 o'clock. Referred to the Committee of the Whole House on the state of The SPEAKER. Is there objection? the Union. · Mr. COLLIER. Mr. Speaker, reserving the right to object, Mr. VIXCENT of ~fichlgan: Committee on Immigration and I would like to aEk a question of the gentleman from Iowa with Naturalization. H. R. 3-:19. A bill to supplement the naturaliza­ respect to the report which was published to-day. I have not tion laws, and for other purposes; without amendment (Rept. seen the report, but I understand it is practically the same No. 13). Referred to the House Calendar. as the report we had when the bill was under consideration last Mr. DYER: Committee on the Judiciary. H. J. Res. 82. A year. joint resolution to continue commissioners in the Court of I have had only one request for time from a gentleman ~ho Clain:Ls; wiU1out amendment (Rept. No. 14). Referre~ to the is opposeu to the bill. This gentleman has not seen the report, Committee of the Whole House on the state of the Umon. of and furthermore, by reason being on a committee which has l\Ir. JAMES : Committee on ~Iilitary Affairs. H. R. 164. A bee~ meeting both dul'ing the day as well a holding night bill to authorize appropriations for construction .at the Pacific sessions. his time has been very much occupied. Branch, Soldiers' Home, Los Angeles County, Calif., and for Not having seen the report, he does not feel prepared to go other purpose:s; with amendment (Rept. Xo. 15). Refened to on to-morrow. Now, the request I wish to make is that the the Committee of the Whole House on the state of the Union. gentleman from Georgia [l\Ir. Cox] may use 30 or 40 minutes Mr. }liCHE~"TER: Committee on the Judiciary. S. 1397. An on Monday or Tuesday. act amending section 1044 of the Revised •'tah1tes of the United Mr. GREEN of Iowa. I do not like to make any objection to States as amended by the act approved :Kovember 17, 1921 that. (ch. 124, 42 Stat. L. p. 220); without amendment (Rept. No. Mr. TILSON. The gentleman will P!Obably not more than 16). Referred to the House Calendar. :finish general debate to-morrow. :;\Ir. GREEN of Iowa: Committee on .Ways and Means. H. R. Mr. GREEN of Iowa. Very well; I have no objection to the 7201 .. A bill to provide for the settlement of certain claims of request of the gentleman from Mississippi. American nationals against Germany and of German nationals · The SPEAKER. Is there objection to the request of the against the Cnited States, for the ultimate return of all prop­ gentleman from Connecticut that when the House adjourns on erty of German nn tionals held by the Alien Property Custodian, Friday it shall stand adjourned until Monday next? and for the equitable apportionment among all claimants of There was no objection. certain available funds; without amendment (Rept. No. 17). ADJOt:RNME..""T Referred to the Committee of the Whole House on the state of the rnion. Mr. GREEN of Iowa. Mr. Speaker, I move that the House Mr. GILBERT: Committee on the Library. H. R. 48. A-bill do now adjourn. to erect a tablet or marker to the memory of the Federal sol­ The motion was agreed to: accordingly (at 6 o'clock and 40 diers who were killed at the battle of Perryville, and for other minutes p. m.) the House adjourned until to-morrow, Fl'iday, purposes; without amendment (Rept. Xo. 19}. Refel'l'~d to tl!e December 16, 1927, at 12 o'clock noon. Committee ·of the Whole House· on the state of the Umon. 720 CONGR.ESSIONAL RECORD-HOUSE DECEMBER 15 1\Ir. HAUGEN: Committee on Agriculture. H. J. Res. 81. A By Mr. COMBS: A bill (H. R. 7465) granting the consent of joint resolution for the amendment of the act of March 3, 1927, Congress to the Randolph Bridge & Terminal Co., its successor · by authorizing an annual appropriation to carry out the coop­ and assigns, to construct, maintain, and operate a bridge across erative experiments contemplated by the act; without amend­ the Missouri River at Randolph, Mo.; to the Committee on Inter­ ment (Rept. No. 20). Referred to the Comnlittee of the Whole state and Foreign Commerce. Ho'.lse on the state of the Union. By Mr. LEAVITT: A bill (H. R. 7466) granting the consent of Congress to the State of Montana, or Valley County, in the CHANGE OF REFERENCE State of Montana, to construct, maintain, and operate a bridge Under clam~e 2 of Rule L~II, the Committee on Pensions was across the Missouri River at or near Glasgow, Mont.; to the discharged from the consideration of the bill (H. R. 6547) Committee on Interstate and Foreign Commerce. granting an increase of pension to Martha E. Sellers, and the By Mr. WELCH of California: A bill (H. R. 7467) granting same was referred to the Committee on Invalid Pensions. consent to the city and county of San Francisco, State of Cali­ fornia, its successors and assigns, to construct, maintain, and operate a bridge across the Bay of San Francisco from Rincon PUBLIC BILLS AND RESOLUTIONS Hill to a point near the south mole of San Antonia Estuary, in under clause 3 of Rule XXII, public bills and resolutions the county of Alameda, in said State; to the Committee on were introduced and ..:e"Verally referred as follows: Interstate and Foreign Commerce. By Mr. :NEWTON (by request): A bill (H. R. 7448) to pro­ By Mr. McSWAIN: A bill (H. R. 7468) to prohibit a railroad mote the safety of the people and to benefit them in their daily upon any right of way leading to a national cemetery and to lives through the ingenuity of independent inventors; to the limit repairs to roadways leading to national cemeteries; to the Committee on Interstate and Foreign Commerce. Committee on Military Affairs. By Mr. STROTHER: A bill (H. R. 7449) granting the con­ By Mr. HOUSTON of Hawaii: A bill (H. R. 7469) to author­ sent of Congress to the Big Sandy & Cumberland Railroad Co. ize the moving-of exj>losive ammunition in Hawaii; to the Com­ to construct, maintain, and operate two bridges across the Tug mittee on Military Affairs. Fork of Big Sandy River near Devon, Mingo County, W. Va.; Also, a bill· (H. R. 7470) authorizing appropriations for the to the Committee on Interstate and Foreign Commerce. construction of a highway in the Hawaiian Islands; to the Com­ By Mr. BLOOM: A bill (H. R. 7450) to renew and extend mittee on Military Affairs. certain letters patent; to the Committee on Patents. Also, a bill (H. R. 7471) to authorize construction of utilities By Mr. BRAND of Georgia: A bill (H. R. 7451) for the erec­ for the storage of explosive ammunition at Fort Shafter, Hawaii; tion of a tablet or marker to be located at the home place of to the Committee on Military Affairs. Nancy Hart, in Elbert County, State of Georgia, on War By Mr. IGOE: A bill (H. R. 7472) to grant the town of Woman's Creek, being near Dyes and Will Ferries, and what Cicero, Cook County,-Ill., an easement over certain Government was then known as Fi h Dam Ford, on Broad River, to indicate property ; to the Committee on Public Buildings and Grounds. where Nancy Hart lived during the American Revolution; to By Mr. SCHNEIDER: A bill (H. R. 7473) to prevent the the Committee on the Library. use of stop watches or similar devices in the Postal Service Also, a bill (H. R. 7452) for the erection of a tablet or ·and guaranteeing to postal employees their lawful rights; to marker to be placed at some suitable point at Alfords Bridge, the Committee on the Post Office and Post Roads. in the county of Hart, State of Georgia, on the national high­ By l\Ir. SEARS of Nebraska: A bill (H. R. 7474) to provide way between the States of Georgia and South Carolina, to com­ for the payment of amounts expended in the construction and memorate the memory of Nancy Hart ; to the Committee on the maintenance of a hangar and flying field for the use of the Air Library. Mail Service; to the Committee on Claims. By Mr. CELLER: A bill (H. R. 7453) to amend the act ap­ By Mr. UPDIKE: A bill (H. R. 7475) to provide for the proved August 23, 1912, as amended by th~ act of February 28, removal of the Confederate monument and tablets from Green­ 1916, providing for establishment of efficiency ratings and pref­ lawn Cemetery to Garfield Park·; to the Committee on the erence for persons honorably discharged from military or naval Library. service employed in the civil service; to the Committee on the By Mr. WILSON of Mississippi: A bill (H. R. 7476) estab­ c~~~~ . lishing a national board of maga?Jne censorship and designat­ By Mr. GOLDSB_OROUGH: A bill (H. R. 7454) granting pen­ ing the duties and powers thereof; to the Committee on Inter­ sions to certain members of the former Life Saving Service; state and Foreign Commerce. to the Committee on Interstate and Foreign Commerce. Also, a bill (H. R. 7477) for the relief of dependents of men By Mr. ENGLEBRIGHT: A bill (H. R. 7455) to acquire who were killed in the explosion on the battleship Mississippi; land suitable for a forest tree nursery in State of California to the Committee on Claims. north of Mount Diablo base line; to the Committee on Agriculture. By l\Ir. WRIGHT: A bill (H. R. 7478) to authorize appro­ By J\Ir. MEAD: A bill (H. R. 7456) to promote temperance priations for construction at military posts, and for other pur­ in the United States; to the Committee on the Judiciary. poses : to the Committee on Military Affairs. Also, a bill (H. R. 7457) to provide study periods for post­ By l\Ir. DOUGLAS of Arizona: A bill (H. R. 7479) to au­ office clerks, terminal and transfer clerks ; to the Committee thorize the use by the county of Yuma, Ariz., of certain public on the Post Office and Post Roads. lands for a municipal aviation field, and for other purposes; Also, a bill (H. R. 7458) to reduce night work in the Postal to the Committee on the Public Lands. Service ; to the Committee on the Post Office and Post Roads. By l\Ir. SINNOTT (by departmental reque t) : A bill (H. R. By Mr. MORGAN: A bill (H. R. 7459) to authorize the ap­ 7480) to authorize the transfer of the geodetic work of the propriation for use. by the Secretary of Agriculture of certain Coast and Geodetic Survey from the Department of Commerce funds for wool standards, and for other purposes ; to the to the Interior, and for other purposes; to the Committee on Committee on Agriculture. Interstate and Foreign Commerce. By l\Ir. NEWTON: A bill (H. R. 7460) for the protection of By Mr. ASWELL: Joint resolution (H. J. Res. 99) for the pe{sons employed on railway baggage cars, railway express cars, relief of flood-stricken farm areas in the United States, with and railway express-baggage cars, and for other purposes; special reference to aid in the employment of county extension to the Committee on Interstate and Foreign Commerce. agents : to the Committee on Agriculture. By Mr. PEAVEY: A bill (H. R. 7461) authorizing the Chip­ By 1\Ir. BERGER: Joint resolution (H. J. Res. 100) authoriz­ pewa Indians of Lake Superior to submit claims to the Court of ing and directing the President of the United States to assume Claims; to the Committee on Indian Affairs. control of and to operate as the property of the United States By Mrs. ROGERS: A bill (H. R. 7462) to provide for the Government the bituminous-coal mine. now idle on account of purchase of a site and the erection of a new post-office building the suspension of labor ; to the Committee on Interstate and at Hudson, Mas . ; to the Committee on Public Buildings and Foreign Commerce. Grounds. By l\Ir. SABATH: Joint resolution (H. J. Res. 101) propos­ By Mr. SELVIG: A bill (H. R. 7463) amending an act en­ ing an amendrru;mt to the eighteenth amendment of tl1e Consti­ titled, "An act authorizing the Chippewa Indians of Minnesota tution relating to intoxicating liquors; to the Committee on the to submit claims to the Court of Claims"; to the Committee on Judiciary. Indian A.ffairs. By 1\Ir. STALKER (by request) : ·Joint resolution (H. J. Res. By Mr. STALKER: A bill (H. R. 7464) to authorize the Sec­ 102) proposing to amend the Constitution of the United States rettu•y of War to accept conveyance of the cemetery at the to exclude aliens in counting the whole number of persons in New York State Camp for Veterans to the United States, and for each State for apportionment of Representatives aruong the other purposes; to the Committee on Military .Affairs. several States; to the Comntittee on the Judiciary. 1927 CONGR.ESSION AL RECORD-HOUSE 721~

By Mr. WILSOX of l\lississipp'i: Joint resolution (H. J. Res. By 1\Ir. COOPER of Ohio: A bill .(H. R. 7501) granting an 103) proposing an amendment to the Constitution of the United increase of pension to Mary E. Hertzler ; to the Committee on States; to the Committee on the Judiciarv. Invalid Pensions. By Mr. SNELL: Joint resolution (H. J. Res. 104) granting By 1\fr. CORNING: A bill (H. R. 7502) granting an increa~e consent of Congress to an agreement or compact entered into of pension to Margaretta Gloss; to the Committee on Invalid between the State of New York and the State of Vermont for Pensions. the creation of the Lake Champlain bridge commission, and to By Mt'. DOUGHTO~: A bill (H. R. 7503) granting an in­ construct, ·maintain, and operate a highway bridge across Lake crease of pension to David Greene; to the Committee on Invalid. Champlain; to the CommHtee on the Judiciary. Pensions. By Mr. LAGUARDIA: A resolution (H. Res. 57) protesting By Mr. DOUGLASS of Massachusetts: A bill (H. R. 7504) for against the persecution of the Jewish race in Rumania; to the the relief of John SulliT"an; to the Committee on Kaval Affairs. Committee on Foreign Affairs. By 1\Ir. DRA....'\IE: A bill (H. R. 7505) granting a pension to By Mr. BEERS: A resolution (H. Res. 58) proT"iding for the Kate S. Callender; to the Committee on Invalid Pensions. printing of the report of the forty-sixth annual encampment by By Mr. D1.'"ER: A bill (H. R. 7506) to correct the military the commander in chief of Sons of Union Veterans of the Civil record of Simon L. Addison ; to the Committee on Military War; to the Committee on Printing. Affairs. By l\Ir. EATON: A bill (H. R. 7507) granting an increase of MEMORIALS pension to Ida E. Fisher; to the Committee on Invalid Pensions. By 1\lr. EDWARDS: A bill (H. R. 7508) for the relief of Under clause 3 of Rule XXII, memorials were presented and Frank Lange; to the Committee on World War Yeterans' Legis­ referred as follows : lation. By 1\fr. DOUGLAS of Arizona: Memorial of the Legislature Also, a bill (H. R. 7509) granting an increase of pension to of the State of Arizona favoring the construction of public Sallie H. Murphy; to the Committee on Invalid Pensions. roads leading into and through national forests, Indian reserva­ Also, a bill (H. R. 7510) for the relief of Homer C. Parker; tions, and other public lands; to the Committee on Roads. to the Committee on Military Affairs. ' Also, memorial of the Senate of the State of Arizona, urging Also, a bill (H. R. 7511) for the relief of R. Bluestein; to the appropriations for roads over Indian reservations; to the Com­ Committee on Claims. mittee on Roads. By Mr. FENN: A bill (H. R. 7512) for the retirement as ensign of George E. Tarbox, jr.; to the Committee on Naval PRIVATE BILLS M-.TD RESOLUTIONS Affairs. Under clause 1 of Rule XXII, private bills and resolutions By Mr. FISH: A bill (H. R. 7513) to authorize the appoint­ were introduced and severally referred as follows: ment of Louis ,~authier to the grade of captain, United States By Mr. ALDRICH: A bill (H. R. 7481) granting an increase Army, and place him on the retired list; to the Committee on of pension to Honora Taylor; to the Committee on Invalid Military Affairs. . Pensions. By 1\lr. ROY G. FITZGERALD: A bill (H. R. 7514) grant­ By Mr. ARNOLD: A bill (H. R. 7482) granting an increase of ing an increase of pension to Mary A. Donston; to the Com­ pension to Margaret ·Burris; to the Committee on Invalid Pen­ mittee on Invalid Pensions. sions. Also, a bill (H. R. 7515) granting an increase of pension Also, a bill (H. R. 7483) granting a pension to Henry Clinton to Almira Gill ; to the Committee on· Invalid Pensions. Hanks; to the Committee on Invalid Pensions. · B~· l\Ir. FLETCHER : A bill (H. R. 7516) granting a pen­ By Mr. ANTHONY: A bill (H. R. 7484) for the relief of W. sion to Emma Voelker : to the Committee on Invalid Pensions. B. Ford ; to the Committee on Claims. . By l\Ir. FL"LBRIGHT: A bill (H. R. 7517) granting a pen­ By Mr. BECK of Pennsylvania: A bill (H. R. 7485) granting sion to Nancy E. Clifton; to the Committee on Pensions. a pension to Annie C. Lawless; to the Committee on Pensions. By Mr. GILBERT: A bill (H. R. 7518) for the relief of the. By Mr. BRA1\"'D of Georgia: A bill (H. R. 7486) for the relief Farmers ~ational Bank, of Danville, Ky.; to the Committee of the estate of John H. Christy, decease.d ; to the Committee on on Claims. . Claim~. By l\!r. GLYNN: A bill (H. R. 7519) granting a pension to Also, a bill (H. R. 7487) for the relief of the estate of Henry Janette L. Goodrich; to the Committee on Pensions. E. Lawrence; to the Committee on Claims. By 1\lr. GOLDSBOROUGH: A bill (H. R. 7520) granting a By Mr. BRAND of Ohio: A bill (H. R. 7488) granting an in­ pension to Dora E. DavL ; to the Committee on Invalid Pen­ crease of pension to Mary Jane Jones ; to the Committee on sions. Invalid Pensions. Also, a bill (H. R. 7521) granting a pension to 1\lattie E. Also, a bill (H. R. 7489) for the relief of Mrs. William F. Da\enport: to the Committee on Invalid Pension . Baxley; to the Committee on Clailns. Also, a bill (H. R. 7522) granting a pension to Sarah E. By Mr. BLOOM: A bill (H. R. 7490) granting a pension to Mason : to the Committee on Invalid Pen.dions. Rebecca Bristol; to the Committee on Invalid Pensions. By Mr. HARE: A bill (H. R. 7523) providing for the examina­ By Mr. BUTLER: A bill (H. R. 7491) granting a pension to tion and survey of the Combahee and Big Salkehatchie Rivers, Elizabeth Martin ; to the Committee on Invalid Pensions. · and removing obstructions therein, all within the State of Also, a bill (H. R. 7492) for the relief of Capt. Louis C. Brin- South Carolina; to the Committee on River and Harbors. ton; to the Committee on War Claims. . Also, a bill (H. R. 7524) providing for the examination and By Mr. CANFIELD: A bill (H. R. 7493) granting a pension survey of the_ South Edisto RiT"er, and removing obstructions to Eliza J. Williams; to the Committee on Invalid Pensions. therein, within the State of South Carolina; to the Committee Also, a bill (H. R. 7494) authorizing the President of the on Rivers and Harbors. United States to appoint Samuel Woodfill to the position and By Mr. HOFFMAN: A bill (H. R. 7525) authorizing pre­ rank of captain in the Army of the United States and immedi­ liminary examination and survey of Shark River, N. J.; to the ately retire him with the rank of and pay of a captain ; to the Committee on Rivers and Harbors. · Committee on Military Affairs. By l\Ir. HOLADAY: A bill (H. R. 7526) for the relief of By Mr. CELLER: A bill (H. R. 7495) for recognition of meri­ Charles Walker; to the Committee on Claims. torious service performed by Lieut. Commander Edward Ells­ .Also, a bill (H. R. 7527) to provide for compensation for Ona berg. Lieut. Henry Hartley, and Boatswain Richard E. Hawes; Harrington for injurie received in an airplane accident· to the to the Committee on Naval Affairs. Committee on Claim ·. ' By l\Ir. CHI1\TDBLOM: A bill (H. R. 7496) for the relief of By Mr. HOOPER: A bill (H. R. 7528) granting a pension to Kenneth A. Rotharmel; to the Committee on War Claims. Frances Jane Jackson; to the Committee on Penl'lions. Also, a bill (H. R. 7497) for the relief of Alfred E. Staps; to By Mr. HUDSON: A bill (H. R. 7529) granting a pension to the Committee on Olaims. Amanda Pierson ; to the Committee on Invalid Pensions. By Mr. CLANCY: A bill (H. R. 7498) granting an increase By Mr. JAMES: A bill (H. R. 7530) granting an increase ot : of pension to Bettie A. Baldwin; to the Committee on Invalid pension to Teresa Fisher; to the Committee on Invalid Pen- Pensions. sions. ' By Mr. COCHRAN of Pennsylvania: A bill (H. R. 7499) Also, a bill (H. R. 7531) granting an increase of pension to granting an increase of pension to Addie C. Page; to the Com­ Elizabeth Newfisher; to the Committee on Pensions. • mittee on Invalid Pensions. Also, a bill (H. R. 7532) granting a penP.ion to William J. ! By :Mr. CONNOLLY of Pennsylvania: A bill (H. R. 7500) Carah ; to the Committee on Pensions. 1 granting a pension to Emma J. 1\:lon·ow; to the Committee on By Mr. KETCHAM: A l:_)ill (H. R 7533) granting a .pension to i Invalid Pensions. Julia E. Hotc~s; to t.P.e Cop.1_m~ttee ~m Invali.d Pensio!lB. . ·.1 LXIX-46 722 CONGR.ESSION AL RECOR.D-HOUSE DECEl\fBER 15 By Mr. KIESS: A blll .(H. R. 7534) granting a pension to Also, a bill (H. R. 7572) g1:anting an increase of pension to Samuel E. Fox; to the Committee on Pen ions. Emma E. Nelson ; to the Committee on Invalid Pen ions. By Mr. KOPP: A bill (H. R. 7535) granting a pensio~ to Also, a bill (H. R. 7573) granting an increa e of pension to Eliza A. Corbett ; to the Committee on Invalid Pensions. Mary Mullin; .to the·Committee on Invalid Pensions. By Mr. KORELL: A bill (H. R. 7536) granting an increase Also a bill (H. R. 7574) granting an increase of pen ion to of pension to Jeanette P. Merchant; to the Committee on Invalid Sophronia A. Mettler; to the Committee on Invalid Pen ions. Pensions. Also, a bill (H. R. 7575) granting an increase of pen ion to All o, a bill (H. R. 7537) granting an increase of pension to Jessie Mcl\fanus; to the Committee on Invalid Pensions. Cansa<.ly McDonald; to the Committee on Invalid Pensions. Also, a bill (H. R. 7576) granting an increase of pension to By Mr. LEHLBACH: A bill (H. R. 7538) for the relief of Jennie McGovern; to the Committee on Invalid Pensions. the High Clothing Co. (Inc.) ; to the Committee on Claims. Also, a bill (H. R. 7577) granting an increase of pension to By Mr. LINTHICUM : A bill (H. R. 7539) for the relief of Etta A. Mayers; to the Committee on Invalid Pension . W. Roderick Dorsey; to the Committee on Claims. Also, a bill (H. R. 7578) granting an increase of pen ion to By Mr. McLAUGHLIN: A bill (H. R. 7540) granting a pen­ Adellia C. Martin ; to the Committee on Invalid Pensions. sion to John E. Quinn; to the Committee on Pensions. Also, a bill (H. R. 7579) granting an increase of pen ion to By Mr. McREYNOLDS: A bill (H. R. 7541) granting a pen­ Marietta Love ; to the Committee on Invalid Pensions. sion to Benjamin Lynch ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7580) granting an increase of pension to By Mr. McSWAIN: A bill (H. R. 7542) ~anting a pension to Sarah C. Loomis ; to the Committee on Im·alid Pensions. Hemy L. Tripp; to the Committee on Pensions. Also, a bill (H. B.. 7581) granting an increase of pension By Mr. MENGES: A bill (H. R. 7543) granting an increase to Mary F. Lewis; to the Committee on Invalid Pensions. of pension to Susanna List; to the Committee on Invalid Also, a bill (H. R. 7582) granting an increase of pension to Pensions. M. Frank Lantz; to the Committee on Invalid Pensions. Also, a bill (H. R. 7544) granting an increase of pension to Also, a bill (H. R. 7583) granting an increase of pension to Louisa E. Miller ; to the Committee on Invalid Pensions. Martha F. Lanning; to the Committee on Invalid Pensions. By Mr. MERRITT: A bill (H. R. 7545) for the relief of Also, a bill (H. R. 7584) granting an increase of pension to. Mabel Rees Coffin; to the Committee on Foreign Affairs. Mary Landon ; to the Committee on Invalid Pensions. By 1\Ir. l\IOONEY: A bill (H. R. 7546) for the relief of Ger­ Also, a bill (H. R. 7585) granting an increase of pension to trude Skeel ; to the Committee on Claims. Mary Krener ; to the Committee on Invalid Pensions. By 1\Ir. MORGAN: A bill (H. R. 7547) granting an increase Also, a biU (H. R. 7586) granting an increase of pension to of pension to Elizabeth Davis ; to the Committee on Invalid :Mary Alida Kilpatrick; to the Committee on Invalid Pen ~ ions. Pensions. Also, a bill (H. R. 7G87) granting an increase of pension to Also, a bill (H. R. 7548) granting an increase of pension to Lucy :M. Kennedy; to the Committee on Invalid Pensions. Esther M. Wright ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7588) granting an increase of pension to By Mr. MURPHY: A bill (H. R. 7549) granting an increase Esther E. Kennedy ; to the Committee on Invalid Pensions. of pension to Effie A. Smith; to the Committee on Invalid Also, a bill (H. R. 7589) granting an increase of pension to Pensions. · Betsey J. Keener; to the Committee on Invalid Pensions. By Mr. NELSON of Missouri: A bill (H. R. 7550) granting Also, a bill (H. R. 7590) granting an increase of pension to a pension to George F. Dale; to the Committee on Invalid Catherine E Keck; to the Committee on Invalid Pensions. Pensions. Also, a. bill (H. R. 7591) granting an increase of pension to Isadora Judson; to the Committee on Invalid Pensions. AI o, a bill (H. R. 7551) granting an increase of pension to Also, a bill (H. R. 7592) granting an increase of pension to Clara J. Sitton; to the Committee on Pensions. l\Iiranda Jenks; to the Committee on Invalid Pensions. By ~Ir. NEWTON: A bill (H. R. 7552) for the relief of Also, a bill (H. R. 7593) granting an increase of pension to Bertina Sand ; to the Committee on Claims. Estella P. Howe ; to the Committee on Invalid Pensions. Mr. O'CONNOR of New York: A bill (H. R. 7553) for the Also, a bill (H. R. 7594) granting an increase of pension to 1·elief of James Neal: to the Committee on Military Affairs. Emily J. Thompson; to the Committee on Invalid Pensions. By Mr. PARKER: A bill (H. R. 7554) granting an increase Also, a bill (H. R. 7595) granting an increase of pension to of pension to Jennie Broderick ; to the Committee on Invalid Diana Tillyer; to the Committee on Invalid Pensions. Pensions. Also, a bill (H. R. 7596) granting an increase of pension to By Mr. PRALL: A bill (H. R. 7555) for the relief of William Evaline R. Tuton; to the Committee on Invalid Pensions. - S. Murray; to the Committee on Claims. . AI. o, a bill (H. R. 7597) granting an increase of pension to Also, a bill (H. R. 7556) for the relief of Andrew Kline; to Lillian ::U. Yan Housen; to the Committee on Invalid Pen ions. the Committee on Claims. Also, a bill (H. R. 7598) granting an increase of pension to Also, a bill (H. R. 7557) for the relief of Louis J. Stroud; to Adelia Van Wormer; to ·the Committee on Invalid Pensions. the Committee on Claims. Also, a bill (H. R. 7599) granting an increase of pension ta By l\Ir. REECE : A bill (H. R. 7558) granting a pension to BelleR. ·walker; to the Committee on Invalid Pensions. Cordie Nave; to the Committee on Im-alid Pensions. Also, a bill (H. R. 7600) granting an increase of pension to By 1\Ir. SIN:KOTT: A bill (H. R. 7559) granting an increase Frances C. Ward; to the Committee on Invalid Pensions. of pension to John Prater ; to the Committee on Pensions. Also, a bill (H. R. 7601) granting an increase of pension to By Mr. SPROUL of Illinois: A bill (H. R. 7560) for the relief Temperance C. Ward; to ihe Committee on Invalid Pensions. of James P. Hamill; to the Committee on Claims. . Also, a bill (H. R. 7602) granting an increase of pension to By Mr. SUMMERS or Washington: A bill (H. R. 7561) to Alice D. Washburn; to the Committee on Invalid Pensions. provide for the retirement of David E. Lunsford as a corporal Also, a bill (H. R. 1603) granting an increase of pension to in the United States Army; to the Committee on Military Phoebe R. Weaver; to the Committee on Invalid Pensions. Affairs. Also, a bill (H. R. 7604) granting an increase of pension to By l\Ir. STALKER: A bill (Ii. R. 7562) granting an increase Elizabeth A. Weeks; to the Committee on Invalid Pensions. of pension to Sarah J. Randall; to the Committee on Invalid Al~o, a bill (H. R. 7605) gxanting an increase of pension to Pensions. Anna Marie Zwilling; to the Committee on Invalid Pen ions. Also, a bill (H. R. 7563) granting an increase of pension to Also, a bill (H. R. 7606) granting an increase of pension to Emma L. Putnam, to the Committee on Invalid Pensions. Helen E. Winship ; to the Committee on Invalid Pensions. ALso, a bill (H. R. 7564) granting an increa e of pension to Also, a bill (H. R. 7607) granting an increase of pen ion to Carrie P. Prentice; to the Committee on Invalid Pen ions. Ellen Wlightman ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7565) granting an increase of pension to Also, a bill (H. R. 7608) granting an increase of pension to Ruth C. Peterson ; to the Committee on Invalid Pensions. Lillian H. Wood ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7566) granting an increase of pension to Also, a bill (H. R. 7609) granting an increase of pension to 1\Iargaret A. Peterson ; to the Committee on Invalid Pensions. Amanda A. White ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7567) granting an increu~e of pension to Also, a bill (H. R. 7610) granting a pension to Sa>annah Emma J. Pelham; to the Committee on Invalid Pensions. Kintner; to the Committee on Invalid Pensions. Also, a bill (H. R. 7568) granting an increase of pension to Also, a bill (H. R. 7611) granting a pension t~ Josephine Catherine A. Parshall ; to the C-ommittee on Invalid Pensions. Henderson ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7569) granting an increase of pension to Also, a bill (H. R. 7612) granting a pension to Nellie B. Alida Parkhill ; to the Committee on Invalid Pensions. Hoagland; to the Committee on Invalid Pensions . .Also, a bill (H. R. 7570) granting an increase of pension to .Also, a bill (H. R. 7613) granting a pension to Elizabeth J . Amelia Orr ; .to the Committee on Invalid Pensions. Smith ; to the Committee on Invalid Pensions. · Also, a bill (H. R. 7571) granting an increase of pension to Also, a bill (H. R. 7614) granting a pension to Mary l\Iiller; Louisa B. Newcomb; to the Committee on Im·alid Pensions. to the Committee on Invalid Pensio~s. 1927 CONGRESS! ON AL RECORD-HOUSE 723 Also, a bill (H. R. 7615) granting a pension to Eleanor D. Also, a bill (H. R. 7658) granting an increase of pension to Baker; to the Committee on InYalid Pensions. Clara S. Allison ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7616) granting a pension to Lydia Hender­ :Also, a bill (H. R. 7659) granting an increase of pension to shot ; to the Committee on Invalid Pensions. Forrest E. Andrews ; to the Committee on Pensions. Also, a bill (H. R. 7617) granting a pension to Eva Sanborn ; Also, a bill (H. R. 7660) granting an increase of pension to to the Committee on Invalld Pensions. 1\Iaria Blossom ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7618) granting a pension to Phebe Evland; Also, a bill (H. R. 7661) granting an increase of pension to to the Committee on Invalid Pensions. Mary A. Ackley; to the Committee on Invalid Pensions. Also, a bill (H. R. 7619) granting a pension to l\1. Lee . Also, a bill (H. R. 7662) granting an increase of pension to Wolcott; to the Committee on Invalid Pensions. Cora E. Stuart ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7620) granting a pension to Charlotte Also, a bill (H. R. 7663) granting an increase of pension to Westcott; to the Committee on Invalid Pensions. Michael H. Daly ; to the Committee on, Invalid Pensions. Also, a bill (H. R. 7621) granting a pension to Sarah F. Also, a bill (H. R. 7664) granting an increase of pension to Perrigo; to the Committee on Invalid Pensions. ' Hannah Barrett : to the Committee on Invalid Pensions. Also, a bill (H. R. 7622) granting a pension to Rose Mary Also, a bill CEI. R. 7665) granting an increase of pension to Rice ; to the Committee on Invalid Pensions. Catherine B. Wilson; to the Committee on Invalid Pensions. Also, a bill (H. R. 7623) granting a pension to Rissa Vene Also, a bill (H. R. 7666) granting an increase of pension to Goodell; to the Committee on Invalid Pensions. ~usan A. Ray; to the Committee on Invalid Pensions. Also, a bill (H. R. 7624) granting a pension to Cora M. Also, a bill (H. R. 7667) granting an increase of pension to Bogardus ; to the Committee on Invalid Pensions. Nettie L. Reynolds; to the Committee on Invalid Pensions. AI o, a bill (H. R. 7625) granting a pension to Hiram H. Also, a bill (H. R. 7668) granting an increase of pension to Bro"n ; to the Committee on Im·alid Pensions. Anna S. Richardson; to the Committee on Invalid Pensions. Also, a bill (H. R. 7626) granting a pension to Harriet E. Also, a bill (H. R. 7669) granting an increase of pension to Charles; to the Committee on Invalid Pensions. Margaret Sanford ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7627) granting an increase of pension to Also, a bill (H. R. 7670) granting an increase of pension to Jennie A. Howard; to the Committee on Invalid Pensions. Hariet A. Sarlls ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7628) granting an increase of pension to Also, a bill (H. R. 7671) granting an increase of pension to Sylvia A. Hollenbeck; to the Committee on Invalid Pensions. Amelia Scott; to the Committee on Invalid Pensions. AI o, a bill (H. R. 7629) granting an increase of pension to Also, a bill (H. R. 7672) granting an increase of pension to Aggie Holcombe; to the Committee on Invalid Pensions. Eliza Shep!ird ; to the Committee on .Invalid Pensions. AI o, a bill (H. R. 7630) granting an increase of pension to Also, a bill (H. R. 7673) granting an increase of pension to Hattie A. Hill; to the Committee on Invalid Pensions. Addie Skinner ; to the committee on Invalid Pensions. Also, a bill (H. R. 7631) granting an increase of pension to Also, a bill (H. R. 7674) granting an increase of pen ·ion to Mary A. Green; to the Committee on Invalid Pensions. Anna D. Smith; to the Committee on Invalid Pensions. Also, a bill (H. R. 7632) granting an increase of pension to Also, a bill (H. R. 7675) granting an increase of pension to Sarah G. Grant; to the Committee on Invalid Pensions. Lydia H. Squires ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7633) granting an increase of pension to Also, a bill (H. R. 7676) granting an increase of pension to Emma E. Graham ; to the Committee on Invalid Pensions. Mary E. Stowell ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7634) granting an increase of pension to Also, a bill (H. R. 7677) granting an increase of pension to Sara A. Giles; to the Committee on Invalid Pensions. Mary Strong; to the Committee on Invalid Pensions. Also, a bill (H. R. 7635) granting an increase of pension to Also, a bill (H. R. 7678) granting an increase of pension to Emma Furey ; to the Committee on Invalid Pensions. Emma J. Swartwood; to the Committee on Invalid Pensions. Also, a bill (H. R. 7636) granting an increase of pension to Also, a bill (H. R. 7679) granting an increase of pension to Eliza J. Freese; to the Committee on Invalid Pensions. Julia E. Taylor; to the Committee on Invalid Pensions. Also, a bill (H. R. 7637) granting an increase of pension to Also, a bill (H. R. 7680) granting an increa e of pension to Su an L. Fero ; to the Committee on Invalid Pensions. Anna Tharp ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7638) granting an increase of pension to Also, a bill (H. R. 7681) granting an increase of pension to Sarah Evland; to the Committee on Invalid Pensions. Erselia Covert; to the Committee on Invalid Pensions. Also, a bill (H. R. 7639) granting an increase of pension to Also, a bill (H. R. 7682) granting an increase of pension to Sarah B. Drake ; to the Qommittee on Invalid Pensions. Mary J. Coon; to the Committee on Invalid Pensions. Also, a bill (H. R. 7640) granting an increase of pension to Also, a bill (H. R. 7683) granting an increase of pension to Sarah C. Dixon; to the Committee on Invalid Pensions. Mary A. Cole; to the Committee on Invalid Pensions. Also, a bill (H. R. 7641) granting an increase of pension to Also, a bill (H. R. 7684) granting an increase of pension to Eunice M. Denmark; to the Committee on Invalid Pensions. Mertella T. Clark; to the Committee on Invalid Pensions. Also, a bill (H. R. 7642) granting an increase of pension to Also, a bill (H. R. 7685) granting an increase of peLsion to Margaret A. De Coursey; to the Committee on Invalid Pensions. Ida B. Chesebrough; to the Committee on Invalid Pensions. Also, a bill (H. R. 7643) granting an. increase of pension to Also, a bill (H. R. 7686) granting an increase of pension to Mary E. Dawson ; to the Committee on Invalid Pensions. Addie Champion ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7644) granting an increase of pension to Also, a bill (H. R. 7687) granting an increase of pension to Margaret Davis; to the Committee on Invalid Pensions. Emeline L. Carr; to the Committee on Invalid Pensions. Also, a bill (H. R. 7645) granting an increase of pension to Also, a bill (H. R. 7688) granting an increase of pension to Sarah E. Cushing ; to the Committee on Invalid Pensions. Nellie F. Carey ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7646) granting an increase of pension to Also, a bill (H. R. 7689) granting an increase of pension to Sarah A. Crout; to the Committee on Invalid Pensions. Mary L. Campbell;. to the Committee on Invalid Pensions. Also, a bill (H. R. 7647) granting an increase of pension to Also, a bill (H. R. 7690) granting an increase of pension to Libbie C. Cronk; to the Committee on Invalid Pensions. Caroline S. Byam; to the Committee on Invalid Pension . Al o, a bill (H. R. 7648) granting an increase of pension to Also, a bill (H. R. 7691) granting an increase of pension to l\Iary Cromer ; to the Committee on Invalid Pensions. Orinda L. Burdick ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7649) granting an increase of pension to Also, a bill (H. R . .7692) granting an increase of pension to Lida Crane ; to the Committee on Invalid Pensions. Julia M. Buchanan; to the Committee on Invalid Pensions. Also, a bill (H. R. 7650) granting an increase of pension to Also, a bill (H. R. 7693) granting an increase of pension to Catherine A. Thompson ; to the Committee on Invalid Pensions. Mary P. Bruner; to the Committee on Invalid Pensions. Also, a bill (H. R. 7651) granting an increase of pension to Also, a bill (H. R. 7694) granting an increase of pension to Prudence Bennett ; to the Committee on Invalid Pensions. Mary Brown; to the Committee on Invalid Pensions. Also, a bill (H. R. 7652) granting an increase of pension to Also, a bill (H. R. 7695) granting an increase of pension to Martha J. Bennett; to the Committee on Invalid Pensions. Cynthia Brown ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7653) granting an increase of pension to Also, a bill (H. R. 7696) granting an increase of pension to Alice Bates; to the Committee on Invalid Pensions. Fanny Brayton ; to the Committee on Invalid Pensions. Also, a bill (H. R. 7654) granting an increa e of pension to Also, a bill (H. R. 7697) granting an increase of pension to Laura Ball ; to the Committee on Invalid Pensions. Augusta C. Bittmeyer; to the Committee on Invalid Pensions. .Also, a bill (H. R. 7655) granting an increase of pension to Also, a bill (H. R. 7698) granting an increase of pension to Carrie A. Bailey; to the Committee on Invalid Pensions... Harriett E. Beary; to the Committee on Invalid Pensions . Also, a bill (H. R. 7656) granting an increase of pension to . By Mr. SWING: A bill (H. R. 7699) granting nn increaRe of

Eliza M. ·Bagley ; to the Committee on Invalid -Pensions.. , pension to Margaret Butler ; to the Committee on Pt>nsions. ... " t: t .... ':"'; Also, a bill (H. R. 7657) granting an increase of pension to By Mr. TAYLOR of Tenne see: A bill (H. R. 7700) , for the Celestia A. Antes ; to the Committee on Invalid Pensions. relief of Willard Webb; to the Committee on Claims. 724 CONGRESSION.A__ L R-ECORD-HOuSE DECE~IBER 15 Also, a bill (H. R. 7701) granting a pension to Eliza Yander­ 187. ~lso. p('tition of constituPnts regarding Sunday observ­ gl·iff; to the Committee on In\alid Pensions. ance bill (H. R. 78) ; to the Committee on the District of' .Also, a bill (H. R. 7702) granting a pension to Chloe Cate; to Columbia. the Committee on In\alid Pen~ions. 188. By )1r. ESLICK: Petition of :Mark Zalabak and others Also, a bill (H. R. 7703) granting a pension to Amanda of Dickson, Tenn., protesting against the Sunday observanc~ Baker T-aylor; to tbe Committee on In\alid Pensions. law; to the Committee on the District of Columbia. Also, a bill (H. R. 7704) granting a pen ion to Swin Lead­ 189. By Mr. ROY G. FITZGERALD: Petit!on of 5::? citizens ford ; to the Committee on Pension . of Dayton, Ohio, praJ·ing for the defeat of the compnl~ory Also, a bill (H. R. 7705) granting a pension to Ravon Sunday obsenance bill ; to the Committee on the District of Cawood; to the Committee on Pensions. · Columbia. Also, a bill (H. R. 7706) granting nn increase of pension to 190. By Mr. FREXCH: Petition of citizens of Post Fan~ Thomas G. Pardue; to the Committee on Pen.:::ions. Idaho, again~t compulso:ry Sunday ob:ervance; to the Com~ Also, a bill (H. R. 7707) granting a pen.-ion to Herman R. lhittee on the Dhstrict of Columb:a. Robinson ; to the Committee on Pensions. 1_91. By Mr .. GARBER: Petitions of approximately 1,300 By l\lr. TARVER: A bill (H. R. 7708) for the relief of John resHlents of Cimarron County, Okla., and adjacent counties l\f. Brown; to the Committee on :.\lilitary .Affairs. urging, a· part of a flood-control program, the construction of By Mr. TEMPLE: A bill (H. R. 7709) granting a pension to ~ da~ aero~ the Cimarron RiYer somewhere along said stream Mary E. Bradshaw; to the Committee on Inmlid Pen. ions. m f'unarron County, Okla., the exact location to be c:Ietermined By Mr. THURSTON: A bill (H. R. 7710) granting uri in­ by engineer · and expert:; of and for the United States Go\ern­ crea e of pension to Elizabeth Mulford; to the Committee on ment; to the Connnittee on Flood Control. Invalid Pensions. _192. Also, affida,-it of William E. Baker, county agent of By Mr. "CPDIKE: A bill (H. R. 7711) granting a pension to Otmarron County. Okla., in regard to soil productivity in that George Arnold ; to the Committee on In,alid Pensions. · county and p6s:;ibilities 'for development through aid of irriaa- By Mr. VESTAL: A bill (H. R. 7712) granting an increase of tiou; to the Committee on Irrigation and Reclamation. "' pension to Frances J. Denney; to the Committee on Invalid 193. By l\lr. HOOPER: Petition of H. E. Moon and 1 358 Pen ions. other residents of Battle Creek, 1\Iich., protesting against the ' By Mr. WELCH of California: A bill (H. R. 7713) for the enactment of compulsory Sunday-ob::;eryance legislation for the relief of George H. Koerner; to the Committee on Naval Affairs. District of Columbia; to the Committee on tile District of Also, a bill (H. R. 7714) to extend the provisions of the Columbia. United States employees' • compensation act of September 7, 194. Also. petition of Fred Whitney and 32 other citizen.<~ of­ 1916, to James E. Dethlefsen; to the Committee on Claims. Reading, Mich., protesting again:;t the enactment of compul. ·ory By Mr. WELSH of Pennsylvania: A bill (H. R. 7715) for the Sunday-ob.<;enance legislation for the District of Columbia ; to relief of William l\lichael Mc::Uahon; to the Committee on Na\al the Committee on the Di::>trict of Columbia. Affairs. 195. Al o, petition of Isaac McCormic-k and 75 other citizens .All o, a bill (H. R. 7716) tor the relief of Francis llichael of Hill...:dale County, Mich., protesting again:::;t the enactment of Tully; to the Committee on Naval Affair . compul ory Suntlay obs~rvance legislation for the District of Al~o, a bill (H. R. 7717) granting a pension to Mitchell Zim­ Columbia; to the Committee on the District of Columbia. merman ; to the Committee on Pensions. 196. By Mr. HOWARD of Nebraska : Petition signed by Mr. By l\fr. WJKGO: A bill (H. R. 7718) for the relief of John F. ::. l\Iann and 150 others of Winnebago. Nebr., prote:-;ting Hill ; to the Committee on Claims. agamst the compulsory Sunday observance bill or any orher Also, a bill (H. R. 7719) for the relief of W. T. Patter ~ on; bill enforcing the observance of the Sabbath, or any uch reso­ to the Committee on Claims. lution propo iug such legislation; to the Committee on the Dis­ By l\'Ir. ZIHL:M.A.N: ·A bill (H. R. 7720) granting an increase trict of Columbia. of pension to Emma K. McHenry; to the Committee on Invalid 197. By M.l·. HUDSON: Petition of citizens of the sixth con­ Pensions. gressional district of Michigan, proteHting against the pas:-;age Al o, a bill (H. R. 7721) granting an increase of pension to of any compulsory Sunday observance bill or any national re- Annie L. Williamson; to the Committee on Invalid Pensions. 1igious legislation wbich may be pending; to the Committee on Also, a bill (H. R. 7722) authorizing the health officer of the· District of Columbia to issue a permit for the opening of the the District of Colnmbia. gi'aYe containing the remains of the late Kellie Richards; to 198. By Mr. KADING: Petition of 107 citizens of Water­ town, Wis., prote ·ting against the passage of the o-called the Committee on the District of Columbia. Sunday observance bill; to the Committee on the Disb:ict of Columbia. PETITIONS, ETC. 199. By Mr. KETCHAM: Petition of 50 re. idents of Moraan Under clause 1 of Rule XXII, petitions and papers were laid 1\Iich., and vicinity, protesting against the pasf;age of H~us~ on the Clerk's desk and referred as follows: bill 78, or any other bill providing for compul ory Stmnne.ssee presented it. ::!2G. By Mr. O'CO~NELL : Petition of the Actors Equity l\fr. GARRETT of Tennessee. Of course I do not know Association of New York City, favoring the removal of the tax whether the resolution that I introduced bas been printed in on spoken drama; to tl.te Committee ()n Ways and Means. bill fol'm or not. The RECORD shows the text of the resolution