The Tax Amendment Campaign Committee 7 of Cook County

B. A. ECirnART FRANK L. SHEPARD Chairman DOUGLAS SUTHERLAND, Secretary 2nd Vice-Chairman 804 The Temple, Chicago, Illinois J. LEWIS COCHRAN Telephone Main 3365 JOSEPH E. OTIS 1st Vice-Chairman Treasurer

Executive Committee Wyllys W. Baird September 29, 1916. P. R. Barnes Dr. Charles E. Bentley James H. Bowman Frank C. Caldwell Thomas H. Cannon • John A. Chapman J. Lewis Cochran Mr. Harry P. Judson, Edward M. Craig Charles S. Cutting Chicago, Ill. Clarence S. Darrow Judge William E. Dever Thomas J. Dolan Dear Sir:- B. A. Eckhart Colin C. H. Fyffe August Geweke Members of the Tax Amendment Campaign Committee Edward R. Heissler Russell D. Hill of Cook County, will meet at luncheon, next Thursday, Robert S. Hotz October 5, at 12:30, at the Press Club -- City Hall Square J. W. Kline Oscar F. Mayer Building. Your presence is earnestly requested. John A. Metz e:. W. Mills Simon O' Donnell It is desired that this meeting shall give local Joseph E. Otis impetus to the Amendment campaign already in full progress Charles Piez Allen B. Pond downstate. Strong and aggressive effort from now on until William H. Rehm election day will have to be made to secure the necessary Harrison B. Riley Lessing Rosenthal affirmative vote for the Amendment in Cook County. Members William L. Ross of the Committee are relied upon to counsel together and Lynn R. Rutter R. E. Schmidt to cooperate to induce voters to mark their ballots -- and Otto J. Schulz mark them, "yes". Frank L. Shepard John J. Sonsteby A. W. Stanmeyer The Committeemen will be entertained by brief James F. Stepina B. E. Sunny speeches explaining the Amendment and the arguments which Douglas Sutherland sustain it as a public measure. The members also will Graham Taylor Edgar B. Tolman consider how best to circulate the Amendment literature Thomas J. Webb already prepared for distribution. Henry G. Zander This meeting is intended to inaugurate the ~266 active work of the Committee among the voters of Cook County. Consider yourself at liberty to bring a guest who is friendly to the Amendment, Kindly indicate your intention to be present at the meeting, on the enclosed card, as soon as possible. Yours very truly,

Secretary. ' Cbl, go . ptemb r o ~ 1916

s.,. t 1a- d.

a& lnni- o , e

Tax end ent Oor.tull tt e a tne 5 , . r oto be.f' .' With bG . ,

ery trttly o:u.:r 9

~ . Lougl~ Su herlana 00 4 'l!he !'em le• Chicago

- - - - ~ --·- ____ ,_..______, ·------~- - Form 1204

CLASS OF SERVICE SYMBOL CLASS OF SERVICE SYMBOL Day Message ONION Day Message Day Letter Blue Day Letter Blue Night MeSSllge Nite Night Message Nite Night Letter NL Night Letter NL If none of these three symbols If none of these three symbols appears after the check (number of appears after the check (number of words) th is Is a day message. Other- words)this isa day message. Other· wise its character is indicated by the wise its character is indicated by the symbol a111>earing after the check. NEWCOMB CARLTON, PRESIDENT symbol appearing after the check.

RECEIVED AT 03 3r 1,( -. Mid vay 4321 206 CH EM 33 BLUE BLUE 4 EX NA NEWYORK NY - 515PM JUNE 28TH-17 PREST HARRY P JUDSON U OF C CH I CAGO /I ~ /. {"' MAY I USE YOUR NAME ON NATiONAL COMMITTE MEMORIALIZING CONGRESS FOR FEDERAL TAX EXEMPTION OF BEQUESTS AND LEGACIES FOR EDUCATION PHILRNTHROPY )ANO RELIGION SITUATION IN SENATE FINANCE COMMITTEE CRITICAL HENRY FAIRFIELD OSBORNE \ CHAIRMAN NEWYORK CIT zENS COMMITTEE

812PM

THE MYERS AMENDMENT "(J) All bequests, legacies, devises, or gifts to the United States, or to any State, or to any political division thereof, for exclusively public purposes, and all bequests, legacies, devises, or gifts for uses of a religious, literary, charitable, or educational character, or for the encouragement of art, or to societies for the prevention of cruelty to children."

NATIONAL COMMITTEE REPRESENTATIVES OF EDUCATIONAL.. CHARITABLE AND RELIGIOUS INSTITUTIONS IN RE TAX EXEMPTION OF BEQUESTS AND

LEGACIES1r'OR P~HROPY

General Committee Executive Committee

CARDINAL ]AMES GIBBONS, ]ACOB H. SCHIFF WILLIAM w. NILES Representing Catholic Institutions EDWARD w. SHELDON CLEVELAND H. DODGE R. FULTON CUTTING MORGAN J. O ' BRIEN NICHOLAS MURRAY BUTLER President of Columbia University NICHOLAS MURRAY BUTLER LEDYARD ROBERT W. DE FOREST FELIX M. w ARBURG ]OHN P. CARROLL HENRY FAIRFIELD OsBORN, Chairman Bishop of Helena, Montana GEORGE H. SHERWOOD, Executive Secretary R. FULTON CUTTING Representing Protestant Institu­ Address: American Museum of Natural History tions of Charity, New York 77th Street and Central Park West,

ROBERT w. DE FOREST President Metropolitan Museum of Art ,Tovember the sixteenth President Charity Organization Nineteen hundred eighteen Society

SAMUEL G. DIXON President Academy of Natural Sciences of Philadelphia De2r Sir:, CLEVELAND H. DODGE First Vice-President American Museum of Natural History Since the last report, Povember l , 1 J l7, of' the Exec'_)_tive Com-nit' ee of tne rational CARDINAL JOHN FARLEY Representing Catholic Institutions, CoIILini ttee of Pepresentaiti ·ves of Edv.cationB.l , City of New York Cn~ri table s.Y1d Pelii::::,io 1J.s Ins-Lit1J.tiion in re 1 1 FRANK J. GOODNOW '1 ax £:::emption of' ~e C:>J.ests ar. d Legacies for President Johns Hopkins University ?hilan.thropy, it has kept its elf in-formed as ARTHUR TWINING HADLEY to ·u1e a ction of Congress -L hro'J.gh tne Cammi t­ President Yale University tee on LT8,YS and_ Means in the :~,:mse 8r.cd. the

JOHN GRIER HIBBEN ~--·i-:-:aI:. ce Comn~i t-i:ee of trie Ser2.te , upon the President Princeton University, proposed chan~es tn the Income Tax ~ew, with tne purpose, At "Lhe proper moment , of ~rin~ing HARRY PRATT JUDSON ·further infl 'Jen ce to be2r toward. ha:vin&,· c h2ri t­ President University of Chicago able bec n.ests exempted from taxation, or if LEWIS CASS LEDYARD t !'lat sho'J.ld not prove f'e 2sib1 e , ha.'T1_ r. 6 the First Vice-President New York L2.w cll3nged so BS to exempt a S')~:;tantial per­ Public Library centgge of decedent's estates from taxation, A. LAWRENCE LOWELL provided ·the ssme were left for c~nari ta.ble President Harvard University, Cambridge P"'J.1.'poses.

RICHARD c. MACLAURIN President Massachusetts Institute .. ~·o r t;ne past "Lwo months tne m2tter na s of Technology lJeen p cnc5-in 0 be fore the ..:dr.:.ance Co111:::~i tt,ee of RoBERT RussA MoTON -uhe Sen2te , which has been fully informed 88 to v President Tuskegee Normal and -t.;he posi-uion of this Commit ,ee by the et3,mpai&,n Industrial Institute, Alabama c01J.wwted la,st year and whicn ~1.as been kept WILLIAM WHITE NILES f11.rther in 1'\Jrmed 1Jy the act iv i l,ies of' the Com­ Manager New York Zoological :ni ttee on r.-e,r , Cn2.ri ty an.d Social \',orl-c , of Society .'V _ictr So!l11 ·e1 -1VlcCi..,:ne ulna.say of -C-olu.mo if; MORGAN J. O'BRIEN Un 1 ve rs ~l. ty , i s Chs.i rman . Representing Catholic Institutions of Charity, New York ~ 1 he me:r."bers of' the .J_'in2nce Cornmi t ' ee were HENRY FAIRFIELD OSBORN President American Museum of -f'n'"·1nd to ~e pos-=-e s~ ed o:f extremely di,.rers views Natural History, New York on ·the subj e ct f'rom a, desire 'for a complete ex­ ]ACOB H. SCHIFF emption of r~he.ritable b'i:fts to a. sti enuolJS in­ Representing Hebrew Institutions sistence th2t tir1ere should be no exemption 8t all. of Charity, New York

EDWARD w. SHELDON Treasurer ? Lesiden"L Harry ?ra~t ~idson, FELIX M. w ARBURG Cht c a~;o . Representing Hebrew Institutions Jn.i versi ty of of Charity, New York Educational, Philanthropic and Religious Institutions Supporting Exemption Amendment

Alabama Massachusetts New York Public Library Howard College Bertram Home for Aged Men, Salem New York University Spring Hill College Boston Society of Natural History New York Zoological Society Tuskegee Normal and Industrial Boston University Niagara University Institute Crombie Street Church, Salem Pratt Institute Free Library Woman's College of Alabama Diocese of Massachusetts (Protestant) Protestant Institutions of Charity Essex Institute Rochester Public Library Arizona First Congregational Society, Salem Staten Island Association of Arts and Sciences Diocese of Arizona (Protestant) First Universalist Society, Salem St. Stephen's College Grace Church, Salem The General Society of Mechanics and Harmony GrO\'e Cemetery, Salem Tradesmen Arkansas Harvard University Syracuse Public Library Subiaco College Haverhill Public Library Union College House of the Seven Gables, Salem Vassar College California Lafayette Street Methodist Episcopal Church, Wells College California Academy of Sciences Salem North Carolina San Francisco Theological Seminary Mack Industrial School Davidson College University of Southern California Massachusetts Institute of Technology North Carolina State Museum Mount Holyoke College Colorado North Church Alliance, Salem North Dakota Colorado College North Shore Babies' Hospital, Salem Fargo Co 1lege Colorado Museum of Natural History Peabody Museum of Salem Post 34, G. A. R., Salem Ohio Connecticut Proprietors of the North Meeting House, Cincinnati Museum Association Wesleyan University Salem Cincinnati Society of Natural History Yale University Proprietors of the Tabernacle, Salem Marietta College Plumm Farm School Mount Union College Delaware Salem Athenaeum Municipal University Diocese of Wilmington (Roman Catholic) Salem Association for the Prevention of Oberlin College Tuberculosis Public Library of Cincinnati District of Columbia Salem East India Marine Society Western Reserve University Diocese of Washington (Protestant) Salem Fraternity Salem Hospital Pennsylvania Dean of the Cathedral of St. Peter and Diocese of Pennsylvania (Protestant) St. Paul Salem Marine Society Salem Oratorio Society Carnegie Institute of Technology Salem Public Library Haverford College Florida Lafayette College Florida State College Salem Seaman's Orphan and Children's Friend Society Pennsylvania College for Women Philadelphia Academy of Natural Sciences Georgia Salem Trust Fund Commission Salem Y. M. C. A. The Carnegie Institute Agnes Scott College Salem Young Women's Association The Commercial Museum Atlanta University Seaman's Widow and Orphan Association, The University of Pennsylvania Emory University - Salem Oklahoma Georgia School of Technology Second Church Alliance, Salem Marist College Second Church in Salem Order of Saint Benedict Rabbi of the Temple Smith College Diocese of Oklahoma (Roman Catholic) St. Luke's Church Somerville Public Library Oregon Society for the Relief of Aged and Order of Saint Benedict Idaho Destitute Women, Salem Diocese of Boise (Roman Catholic) St. Mary's Educational Institute, Salem Rhode Island Diocese of Idaho (Protestant) Wellesley College Providence Athenaeum Wesley M. E. Church, Salem Illinois Wheaton College South Carolina Carthage College Williams College The Charleston Museum Chicago Academy of Sciences Woman's Friend Society, Salem Chicago Historical Society South Dakota Decatur College and Industrial School Huron College Field Museum of Natural History University of Tennessee Illinois College Minnesota Fisk University Northwestern University Hamline University Maryville College The James Millikin University Minnesota Academy of Sciences Vanderbilt University The John Crcrar Library University of Chicago Missouri Texas University of Illinois Conception Abbey Austin College Conception College Baylor University Indiana Washington Univusity Howard Payne College Earlham College Montana Utah Diocese of Helena (Roman Catholic) Iowa The Tenth Annual Convocation of the Episcopal Church in Utah Iowa Academy of Sciences Nebraska Bellevue College Vermont Kansas University of Nebraska Library Middlebury College Diocese of Concordia (Roman Catholic) New Jersey Norwich University Wichita City Libr-ary Federation of the Holy Name Society Virginia Free Public Library of Newark Kentucky Princeton University Hampton Normal and Agricultural Stevens Institute of Technology Institute Berea College Union Theological Seminary New York Louisiana American Museum of Natural History Washington Tulane University of Louisiana Archbishop of New York Seattle Public Library Auburn Theological Seminary West Vii'ginia Maine Buffalo Society of Natural Sciences Bates College Bethany College Catholic Organizations Davis and Elkins College Diocese of Maine (Protestant) Charity Organization Society Bowdoin College College of the City of New York Wisconsin Columbia University Diocese of Fond du Lac (Protestant) Maryland Cornell University Marquette University Johns Hopkins University Hebrew Institutions of Charity St. John's College Mayor of the City of New York Wyoming University of Maryland Mechanics Institute, Rochester Diocese of Cheyenne (Roman Catholic) Washington College Metropolitan Museum of Art Diocese of Wyoming (Protestant) The _J1i11anoe Committee has fin9,lly resohecl a tenta:Lt•1e agreement exempting, not exoeedino· 150[1 o:f the total estate of a decedent gi "\Ten to cha.rt t y , ~fr0m Inheri t,sJ:1oe (not Su.cc es :::ion) Tax. rr·he Com- nn t-t;ee he,s not reported out a bill as yet, but is expected to do so next week. If' this bill meets the approval of the Senete , the matter will then go to Co~feren . oe Com~it~ee , and in t~e debates in the Sen2te ard the sesqiors of the Conference Com- m.i t t e2 , consideravle light will ,:)e thrr)"wn on Vie at-Uitude ol' the various merr.bcrs of' the .L-!ouse and Se1!.ate , from which you r Corn::ni t ',~ee expects t.Jo pro·fi t la.rbely in deterr:.rlining on its future course of ao­ 'tion . 1l'his will be espeoi2.lly the case if report of the Se _a,te .J 1inanoe Com''il.i t ~ _. ee meets with seriou s opf;osj_tion in the SetJ2te. f'isoussion will mal<:e plain - ~he rea.l atti t-:..J.de of members of' the Sen a_te toward this c~ - Jestton . 1.11.en this Com~ri tt.ee wa.s first orga.-v:i.ized, it was ho peel -t;hat Gongres c: mi[,ht be in..du.ced to pas::: a 2ta.tutie exempting a.l L ohari talJle bequests f'rom tax­ ation. I't was so 1n ap_p8rent, that in view of tne enormous s11ms necessary ·to be raised ~Jy taxation ard the very -~1os·t.iile at-vi t-:;_de of many men1:Jers of Gon~res to the exemption of any sum w11atever, tna.t 2 1J.ch a res 1J_lt; could not be sec~Jred .

':Co :Jr Committee feels that if the Senete ~1 ·ina . noe

Cor.nJTti_t Lee shall report , 2 '-.I it tia.s tentaL.i vely deter­ miPed to do , and it.is report shall be adopted by Con­ gress , the result, while not the maximujn .g.irned rrt, will ·)e hifc,hl y '.:) atisfactory. ?E.nciing· the final dis­ position of the matt.ier, pres-:::-'-Jre in the form of p ersonal lett iers or interviews vlfi th me:rrioers of t~'le Senate or House will be of material aid to your Corn.m. 2 t .ee .

.?... t a me e ting of the Trw:;tees o:f the "f>Tew York ?1.iblio Library (ro,_rember l~) the matter wa.s brouzht up 1 y the C1~airma11 a.r2d by -Judge O ' ..=rien, who h3d recently a,soertained the views yf Ser:c-tor 3-erry and of other members of the .,_-· L:;a_n oe Cammi t "t, ee . S:he IJ:.'rustees of the Libnny invited President Leey8rd 'to prep~i·e a second bri ef, adding t o h is or::_,gina.I b '· ief of 1Jl7 the changed cond.i·tions of the _present s it/_Jatiion and the very serious fir.arc ia_l_ cond jt1ion of' mJT endowed co- le;;? es arld universities at the present tirne .

?espectLJ. Lly submi t 'i'.,ed,

CO"tmsel .

~be 'Ulni\1erait~ -of

ROOM 1204, 134 SOUTH LA SALLE ST TELEPHONE FRANKLIN 214

Februa.ry Eleven 1 9 1 9

President Harry Pratt Judson, University of Chicago, Chio~gp, Illinois. My de ar President:

I am ser.ding with this, communi­ cation from the National Com.mittee Represen­ tatives of Educational, Charitable and Reli­ g ious Institutions in re Tax Exemption of Bequesta · a..~d Legacies for Philanthropy. I an. not certain tha t activity in behalf of tax ex n:ption on the part of the Univers ity of Chicago ia advisable. Having had to go before the authorities of Wisconsin and before committees of the legi lature of this state on behalf of the University and of the Art Institute, in oonneotion with taxation matters, my observa tion is th ~t there is coming to be quite a growing s ntiment that e.11 property should bev.. r its propoxtion of ta:tation. This feeling is not confined, as rui ght be su~posed, to those who have received no benefit from such exemptions. some legis­ lators, deeply interested in very large in­ sti tutiona which enjoy suoh exemptions, h ve been found to oppose them from oonsoientioua scruples, deeming them fundamentally inad­ visable. It is questionable, it seems to me, whether activity on the purt of in ti­ tutions, supposed to posseaa considerabl e means, would be particularly eff otiv • It is conceivable that very much activity by such institutions might have contrary effect 1· President Judson. -2- 2/11/19. from that dea1red¥ Since our st4te has a policy some hat liberal in the way of xern: - tiona to institutions such as ours. it has seemed fair and appro~riate for us not to press fo= f~rther exempt~ona. In those instances where our institution is not ex­ empt, we very rarely object to assessments even though they at times seem disproportioned or unfair. Aoting on this geneial view, we have not, up to this time, taken any otion in connection with the above mentioned com­ mittee. Very truly yours,

WH:RA I

Ohic o, - r r 1 , 1 19

D .r. ec

an OU f o yo no of t e 11th in t. r _l· ti to a.tt r f t x xemp io ot

u ta a d 1 i 0 l) il t o·p • h wri ten

oor l~.

r t ul7 youra,

• • • •

ec • •

'

I!! .. n - 1~:

Your t r f th 1 b r. 191 t l. inu on y retur rot.. ce tr om th o1t 0 60 ,fl s e .. mont • ua. , tul tt ti on h • &en give to the t1o 1 e m tt r. d th n1T r 1t ot

hie co id. r · t in d:vi bl to Join 1n th re e t

r ex.:nnpt 1 on. h11e it 1 1t t:ru th t th t x t1on io. i h ourr 4 ould to t t 2t t le n he 'b£11t f !1 a 1 . tltu 1 to rr7' 0 t

·t pur 0 8 f their tounda.t1on. t th t1m

eel t t h e t ho 1 f to t

iacretio 0 h n l .L 1alnt -e.. n t at it 1 d i l • 80 t oncer _., • t ma a req st •

r*' t l yonr •

' I ' ••J. - • r 1 .1 Oa or ot t r 1 iato • •