davidaulloa/AmericanStories huggingface dataset:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
DIVIDEND OUTLOOK BETTER.
Further favorable Action on In
rested Capital Expected.

Dividend Developments OF the week
were generally favorable and rhe OUTLOOK
for future action on invested capital
continues to he better than II was a
year ago, during the period OF depres-
sion through which the country was
then passing.
During the las. week tho Porto Rico
American Tobacco Company resumed its
quarterly 4 per cent. cash dividend.
The last previous dividend vas paid at
that rate In December. 1912. Since this
disbursements nave been made In 3
per cent. scrip. The Atlas Powder Com
pany declared an extra dividend of
one-half OF l per cent. during the past
week.
The ~unfavorable dividend developments
took place In the Central States Elec-
trio Corporation common stock. the
Chesapeake and Ohio Railway Company
and the Hooking Valley Railway Com
pany. In the case of the Central States
no action was taken on the dividend
AZ all. while In the case OF the two
other companies dividend action was
deferred until the June meeting OF the
directors.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
WIZARD MUST STAND TRIAL.
NyacL Road CONTRACTOR Loses If
fort to Defeat Indictment.

NEW CITY. May CIV. W. Whyard
the Nvack road contractor who was
indicted with Bart Dunn for alleged
road grating. lost to-day IN his last
legal move 10 escape going on trial
here.
supreme Court Justice Toupkins de-
MED tho motion of Henry Kohl. his
counsel. 10 dismiss tho Indictments
against Whyard and tho Aetna Cons'ruc-
ton Company on tho ground that when
the Grand Jury was taking testimony
Justice !. y. Eappcr, who presided over
the extraordinary session Of tho SUI
preme Court. was rot N the court house.
Fearing there were not enough avail
able talesmcn when nGty-seven had an
swcred the roll call, Justice TompINus
ordered another extra panel 81 seventy
1--WE and then adjourned the case until
Thursday. Frank Moss of New York
county appeared 20 assist District Attor-
ney Thomas Gagan. Whyards counsel
announced after losing hts motion to
knock out the Indictment that he is
prepared TO go TO rial.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
PERE MARQUETTE ROAD
UNDER HAMMER OCT. |
Underlying Bondholders Have
Guaranteed to Bid More
Than $40, 900, 900.

DETROIT, May 24-The Pere Mar
auction on October 1 on the basis OF an
order issued to-day by Judge Arthur
j. Tuttle OF the Federal District Court.
The Junior bondholders. who were ex-
pected to submit n plan for reorganl-
cation OF the system. did not appear
in court. Formal conditions OF the
sale are 10 DO on June Z.
Claims agains, the system which have
been recorded in court actions and in
~vestlEat.ons amount to more than $751;
900. 900.
The underlying bondho,ders. In their
petition asking for the sale OF the prop
erty. have guaranteed { o bid a sum-
Client sum to clear away the equipment
indebtedness as we'll as their own
claims. Tho equipment obligations
amount to about $4,000. 900. The under
lying bondholders' claim In S2s, 900. 900.
II Is believed that the system will bring
more than the $40, 600. 900 thu required.
Interests IN tho property in New
York said yesterday that no reorganiza-
ton plan has been devised yet to take
the road out OF receivership. Il Ia
regarded that the ~reorganizers will have
plenty of time before October 1. when
the Dad is to be sold. 10 work out n
plan. Informal conferences have been
held but thus far no definite lines OF a
plan nave been laid down. The road
has been in receivership since 1912.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
10 GO TO PRISON FOR
POULTRY TRUST"
Surrender to Serve Sentences
After Fighting Years to
Escape Cells.
SEE HOPE IN WHITMAN


Twelve members OF the poultry trust
who were convicted OF CONSULTING to COM
-. "a. ,...- r.s .,a nam.
W.. "' - -.
merce. s~urrendered 70 judge una
In General Sessions yesterday. Each OF
tho twelve was committed 70 serve a SEN
-. ...-.. Nm.
'e"eo Vi '"~o n"on'"S' I"e' "e'o ~"
victed In Angus 1911. since tnae time
their cases have been before the higher
.o,,,s ~, .,,eo, Thou were convicted
-. 49,. % ST.,
peiore Judge NoSaish| a'er " ""'
which lasted nearly three months.
In addition TO the sentence or impris-
onment each defendant was fined 5000.
This fine was paid before the prisoners
appeared In court.
After the conviction was upheld by the
Court OF Appeals efforts were mad to
keep the twelve from going to jail A
petition Is now before o Whitman
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
CHINESE COMING TO
WELD TRADE BONDS
Commission From Orient
Wants to Meet Merchants
in New York.
REPRESENTS MANY LINES

Stanley II. Rose acting commercial
agent in charge OF the Bureau Of For
eign and Domestic Commerce, 400 Gus
tom House. New York city. has received
a report concerning the individual wants
OF some OF the members OF tho Chinese
Trade Commission. who are expected
to reach New York on June I. Tho IN
formation was sent by r. c.. Porter, who
10 accompanying the commission on It's
transcontinental trip as representative
Of the Department OF Commerce At
Washington.
This being a purely business trip
taken by the various Chinese merchants
with the view OF increasing and old
flying commerce between China and the
United States. the members OF the COM
mission will be glad TO get In direct per-
sonal touch with New York business
men. Firms interested in arranging In
terviews with any OF the delegates
should address them before June 1 In
care OF the New York brunch of the
Bureau OF Foreign and Domestic Com
merce. 400 Custom House.
The following delegates are especially
anxious TO arrange personal interviews:
Lim-Pak Chan, proprietor OF the
Cheong chan Exporting Raw Silk Com.
pany OF Canton. Is desirious OF discussing
with local silk merchants the posi-
bilities of American silk manufacturers
opening branch offices in Canton. He
will be glad TO meet any silk men In
teres,ed In the import Of Chinese raw
silk.
Li-Chi Gnu. secretary Of the Chinese
General Chamber of Commerce. ShanS-
hal. wishes TO meet importers Of hides.
embroideries and furs, With a view Of
increasing Chinese export trade in those
lines.
sheng Chen OF mo Te Chang Cloi-
some Company. Pekin. manufacturers
OF lacquer and cloisonne work. wishes
to get in touch with importing firms who
rave not ~ far lone direct trade with
the Orient. II is suggested that this
would be a good opportunity for firms
whose European business is cut of n
who wish to import from the Far East
CHA Yu. embroidery merchant OF
Pekin. IL anxious 10 get In touch with
a good firm OF New York lace and m
broidery importers.
Haieh Yu. director Hulchow Tea
Trade Union. Shanghai. wants TO make
direct connections for the sale of tea
in the United States.
Chi-Cheh Mich. proprietor OF the Hene
Foong Cotton Manufacturing Company.
Shanghai, Is interested in the importa-
ton OF American cotton. but would also
like to meet one or two good cotton
commission houses in New York city
who might submit TO him the type OF
goods that might be utilized In the
Chinese trade.
Huan-Yi LANG. general manager OF
the wah Chong Mining and Smelling
Company. Shanghai. is interested in In
terviewing users OF lead anthony and
It's several b~y-products.
Sing-M,ng Kung. director Of the Hui
Chang Machine Manufacturing Com.
pany. Shanghai. 10 Interested in making
a study or -four mill methods In this
and also In machinery equip
ment. He would like 20 meet important
machine equipment builders In New
York city.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
ROCKEFELLER IN MOP" PLAN.
Deposits His Notes. hut Speyer &
Co. SIN Hold on.

John d. Rockefeller has deposited the
Missouri Pacific notes he holds, making
the total OF notes thus far deposited for
extension close to $4,000 900, II Is
understood that Spcyer & Co. has not up
10 this time agreed to deposit It's hold
ings.
Some OF the directors engaged in the
work OF securing deposits OF notes ex-
pressed strong hopes yesterday OF Sc
curing the deposit OF close to the entire
s2a, 00o, 900 and thus making the re-
organization plan without a r~ccelversh!p
a possibility,
When leading interests in the property
were asked yesterday IL II were not true
that n rece!vership would have TO be
rcsorted to In order TO rcorganize tho
read whether or not the notes are do.
posted. II was said that In the event Of
the full deposit OF the notes being Sc
cured there woul be no receivershlp
In the Immediate future, pending an at
tempt at re~organizatios without 1t.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
UNCERTAIN SWING
TO COTTON PRICES
Market Shows Considerable IT.
regularity in a Session
of Light Trading.
ITALIAN SUPPLIES LARGE

u,h Liverpool closed on account OF
,,pdays and more or less uncertainty
..orains the tenor Of the German reply
:, President Wilson'S note the cotton
r,,ke, moved within narrow limits yes
,,-ssy and was purely a scalping AFFAIR.
Ping professionals found II dificuit to
10, s,ep with fluctuations on account
0, the irrcgular!ty.
There was a fairly good undertone in
~ carly trading. The market made an
,.v,nce Of about 4 points. This was
,,ilowed by a decline Of about IL
,olrts. but a rally on covering left
,-ees practically unchanged. There
,.. no feature of Importance TO the
v.,,her. Some heavy rains were re-
,,r,ed IN parts OF the eastern belt
,na scattered showers fell in Oklahoma
s,d horizons OF the central belt.
TN crop in the Atlantic States ap.
,.ar 10 be somewhat spotted. Good
s.nds are reported In parts of
Georgia. but more or less ~irresularity
q noted in Alabama on account OF the
prolonged drought.
the June condition report will be
rade up from replies dated to-day
and will he published on June I. Thus
sr the season.. while not brilliant. has
been fairly propitious and II Ia thought
,h,t the coalition figures will be sew
,rl points above those of last year.
when the Crop Reporting Board Of the
pepar,ment OF Agriculture placed the
cordItlon AZ T4S.
The definite entrance OF italy into
ne war created little comment on the
cotton Exchange. According I o the
CAre~Icle, the amount OF cotton at
Genoa at the end Of last week was
$4,000 bales. compared with $4,000
bales last year. Italian cotton mer-
chants appear not only to have forth
fed themselves against any possible
scarcity. attracted no doubt by low
r-ces earlier In the season. but II Is
also assumed that German importations
we're made through Genoa A recent
estimate placed the amount Of German
owned cotton at the big Italian port
NJ 900, 900 bales. II italy takes owe
is cotton her spinners should have
ssppiles 10 last them well into next
tes pn
Hsurss rtosed sfeadv
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
Live stock Market.

Receipts OF besyes for two days were
2.2s5 head. including a6h cars for the
market, Steers were slow to a fraction
lower; bulls strong. cows steady and thin
cows frm, The yards were cleared. Fair
to choice steers sold at T,769SsS0 per
100 lbs bulls at IS. so. l extra bull
at S7.75. cows at t8.60GE. Dressed beef
was In moderate demand at steady prices,
or at iir 9l3hc. per ID. for city dressed
native sides.
Receipt. Of calves for two days were
1000 head. including. 1896 for the mar
ket. veals were In fairly good demand
but on liberal receipts prices dropped 500
soc, and tho advance Of last Friday was
lost, Tho pens were cleared. Common TO
prime veais sold at $7Qs9.b0 per 100 lbs.
one bunch at 976. culls at 81. so a 81. SO.
no skim milk calves OF any importance.
City dressed veals were easy at IL a l5c,.
country dressed about steady at ION q
Receipts Of sheep and lambs for two
days were s.<s6 head. including IN cars
for the market. sheep were slow and % q
75c. lower. spring lambs QUOTED as lamb
hereafter) steady. last years lambs
quoted as ysarlinE. from today were
cleared, Common to good sheep ewes
sold al S<6143G per 100 !bs. a few at
$3.50. cuiis at -; mixed sheep at 4675m
s7,s5' lambs st sGIi2; yearlinss at Va
1878. Dressed mutton lower at 12dlbc.
per H.. dressed lambs steady at 30 2sc,,
dressed yesrlings lower at 1sQisc.. coun-
try dressed dollhouse lambs, NaG each.
Receipts OF hogs for two days were 1851
head. Including 3 cars for tho market.
Market easier ana medium to light weights
sold at ~ Toughs 1t &s.So0ts.7G
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25

technical position. There was reference
made to excessive rains in parts OF
the East and Southwest. The fact
that farmers were indisposed to sell
much corn doubtless had much TO do
with the recovery OF more than a cent
a bushel scored. The receipts for the
Day were only $500 bushels Mt in
terror points. against 1880 a year
ago. and the Visible for the week was
reduced to $4,000. 900. against 17,oOO,-
600 In the preceding week and 1l,oOO,-
600 n year ago.
During the forenoon corn values were
az fractional recessions. due principally
10 the depression In other markets. The
support was light. and favorable
weather in Argentina was reported.
Oats-The offerings OF new crop oats
were heavy during the ~ r,y dealings
stop loss orders p~recipitated the de-
clines. Crop news was bearish, and
the hrst construction placed on the
ltaltan-Austrian situation was against
values. A slight recovery ensued, when
the corn list rallied. There was no
important foreign demand however.
Provisions-Packers were credited
with swing support to the list. For
eign demand for meats has Improved.
speculation remains quiet.
ChiC 20 pricaa
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
UPHOLDS GUILT OF SEERESS.
She PrOphcsicd Future. and That
L. Fortune Telling, Court says.

Judge Mott in General Sessions yes
tcrday handed down an opinion affirm
ing tho conviction of Maude Malcolm OF
PSI West l0qth street. who was found
guilty I'm a Magistrates court OF for
tune telling The Judge holds that the
science of ~astrology or palm reading
does not come under the ban OF tho law
unless general advice as TO the future
il given.
Mrs. Isabella Goodwin. a police de-
~tcctlve. swore that she visited the de-
PENDANT and was told that she should
not eat rcd meat and that she would
bee married twice and take a long trip
20 Europe. Fol his information she
paid 81 and then caused the arrest and
conviction OF the socrcss. on tho ap-
peal decision Judge Mott said;
"Where IA PIANIST or astrologist
merely deduccs the character OF the per-
son consulting and gives general advice
IA 70 the future based upon such read
iuGs of character. no telling OF fortunes
Is involved, hut in this case the de-
ftUd'I' went further and prophesied as
10 specific events such as marriage and
travel. In my judgment she was prop
crly convicted"
Many pending cases hinge on this de-
ctS.Du.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
MADDEN ON TRIAL AS
PROMOTER Of MURDER
Gang Leader Accused Of Cans-
ing Two Associates to
Kill "Squealer."

Owen Madden. a notorious gang
ror,zed the West side and who has been
arrested n half dozen times, was placed
on trial for murder in the first degree
before Judge Mott in General Sessions
Yesterday.
Madden is charged with having or
dcred two OF hts associates TO kill will
lam Moore, called Patsy Doyle, who
was murdered in a saloon at Eighth
avenue and Forty-nrst street on the
night Of November 2S last. James
Ward. alias Artheur Bieler, one OF the
two men who shot Doyle. was sent 10
sing sins FOR not less thar eighteen
years. The other. John McArdle. called
lioppo. was sent 70 prison for thirteen
Years.
ASS slant District Attorney Edwards
VIII try 20 SHOW that Madden stood on
tho opposite corner when Doyle met his
death.
The clothing worn by DOYLE on the
night he was killed was put in evidence.
There are SIX bullet holes in the gar
ments. \ third man. who is supposed
10 ave helped in the murder. has never
been arrested.
In his outline Of the evidence 10 h
offered MIR. Edwards said he would
show that Madden was the leader Of
the gang that agreed 70 get rid OF
Doyle because ne had 'squealed on
Tee ~RomaneIo, n OF the men who had
stabbed Doyle before the murder. Mad
den IS said 70 have remarked;
Il have had u planned to croak
Patsy DOYLE because he is a squealer.
lie IS a rat and | have always heen
afraid Of him. When he had a fight
he called a cop and I wouldn't dare
trust him"
Mr.. Edwards said that Madden had
made admissions 10 two girls, Margaret
Eycrdeauo mad FrIeda Horner. Both
viii probably be called by the prosecu-
ton. They were near the scene OF the
shooting and win. X Is expected, say
hat they saw Madden across tho street
When the murdorers shot Doyle.
\ Jury to try Madden was found IN
record time. Then Policeman Starr told
~ finding Doyle's body in a hallway.
lie said hat owing TO difficulty IN get.
ting information about tho murder Mad
den was not arrested until three weeks
after the crime.
Adjournment was taken IN the case
uutl tomorrow. as Judge Mott Will he
tn Albany to-day.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
H GRAIN MARKET.
wheat Fasier-POIitical News Dis
counted-Corn Firm.

The range OF wheat values yesterday
vas the smallest OF many sessions.
Values we're maintained after initial
Weakness, notwithstanding bear drives,
Miscellaneous liquidation n tax or
Imminent hedge pressure from the ex-
''tme Southwest, In which section the
harvesting operations will m
ts week.
Traders conjured up numerous argu-
Rents from Italy's decision TO take part
II the European conflict. That the Oar
tanelles should he forced 80 as to give
a. outlet for the Russian crop this
hA was their favorite theory. Ad-
vees concerning the wheat situation
u Russia are inconclusive. but II Is gen.
taNy conceded hat the area has been
reduced from 10 to Is per cent. and
mat the amount of surplus old wheat
is negigible.
Whether the war will end earlier
NV that Italy has cast her lot with
We Allies was also much discussed.
iaere were authorities In the trade m
nle1 with the idea that temporarily
ne foreign inquiry for American wheat
sAould be qu'ckened.
NO Improvement in the export demand
vas Observed Yesterday, with the days
,afsact.ons figured at under 100000
"a l" ~ hillfI SlOph tutt
Uonal financial conditions are partly re-
soas'ble for the lull in trading. while
we iurther Observance Of the Whitsun-
- holidays abroad is also cited. The
liverpool grain market will reopen to-
rorroW morning
Fromiuen' Western interests admit
way tHey are much perpleNed by the
n.sent wheat situation. although there
assertions heard OF n lurking short
mtfest in the Chicago May delivery
nan Inherently strong cash situation.
IN opinions are incidentally held by
''nes A Patten.
N was said that considerable OF he
s.t' buy!ng OF wheat Yesterday was for
we shorts, who believed the Italian
ws DISCOUNTED. Evidently there Ia
r"lear OF a comparatively bullish crop
'.o't early In June.
n."e crop dispatches yesterday were
more sanguine tenor. Inglis sum
bH..les the situation as holding a posi-
.,.y Tor a second record crop. His
v,eneht refers only TO winter wheat.
rn no mention made OF tho 10 per
WHY. area gain In American spring
sraa' ana It's admirable start. Snow
WSnS1 me Missouri crop outlook at 30,-
ay'oo bushels, against 1900, 900 a year
en-, ana other private experts are
ara,runng on l~3o,o0O,oo0 from Kansas.
tesmss' i7S,0O0. 900 last eason Prac-
msrs"y the entire belt received showers
nav. ,he week end and insect ravages
m. oeen checked in many counties. al
H. There is apprehension Of rust In
nane wheat Visible was reduced to
s.o,Voo bushels. against rs. 500, 900
Creek ago and 32. 900. 900 In 1914.
Nm Fhe closing strength Of the
was accompanied with rumors Of
Bho.."h export business at Baltimore.
round a greatly strengthened
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
BANKER WYCKOFF SENTENCED.
Gets n Year, hut VIII Apply for
Certificate of Doubt.

william +. Wyckof'. for many wears
n leading attorney in Brooklyn and
queens. and also president % the Wood
haven National Bank, was sentenced yes
terday 10 one years Imprisonment on
Blackwells Island by Judge j. Harry
Herman IN the Queens County Court
FOR grand larceny In tho second degree.
In sentencing Wyckon' judge Herman
granted n stay OF execution for two
weeks Ia allow WyckoT To make appll-
cation for a certificate OF reasonable
doubt. lie requested the warden Of
the Queens jail to provide WyCkonc
with facilities OF settling his business,
pending his motion.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
THE COFFEE MARKET.
Futures Quiet-Prices Close Tn
changed TO 4 Points on,

The coffee futures market was puiet
and featureless yesterday. with prices at
the close unchanged to 4 points off on
sales OF $500 bags. The cable was de-
layed and consequently no reports from
the Brazilian cost. and freight markets
were received. Prices were n little
higher AT the start In the absence OF
offerings. hut In the afternoon there was
some selling and active months sold of
from l TO : points, The local spot mar
ket continued dull. with prices un-
changed.
Brazilian markets were featureless.
Rio Is and Santos Is were unchanged
nj $3.50 and $500 respectively. Rio
and Santos receipts totalled IL. 900 bags.
Sac Paulo had 5000 and Jundiahy
. 900. The rate OF Rio exchange on Lon
don was advanced TO l2a.d.
Prices were:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
PLANS WORLD FILM DIVIDEND.
ScIznick VIII Propose 2 Per Cent.
Q~uRrtcrly

Lewis ]. SelznIck. vicc-rresldcnt and
general nanag OF the World Film Cor
poratior, said yesterday that ne would
recommend that Al initial dividend Of
3 per cent, he declared on tho stock at
the directors meeting on June q and
that II be made a re-ular quarterly pay
mont,
lie aid that a contract for the Euro
poan rights of the company had been
wade which would net more than $780,
600 a year.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
THE STEEL MARKET.
for shrapneI still Lead
Ing Feature.

No material change in steel market
conditions was reported at the outset
OF the week. The heavy demand for
shrapnel steel continues the chief sus-
.aining factor OF the market. The for
eign demand for ammunition Ii keeping
UP at a high rate. and with he entrance
OF Italy into the war there are pros
poets for an Increase In orders from
the other side.
Domestic conditions are showing signs
OF Improvement. The recer, heavy car
orders have already resulted In the
placing OF contracts for about $4,000
tons OF steel by car makers and there
are inquiries before the market for
about 1900 tons more.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
THE SUGAR MARKET.
Raw and Renned Are Firm
Prices Unclaimed.

The raw sugar market closed Arm yes
terday. with tho spot price unchanged
at 4.s9 cents. duty paid New York.
About 10000 bags of Cuba changed
hands hero between rehners at this
price and 10000 bags were taken for
late Juno or early July shipment at 500
cents, duty paid New York.
Tho refined sugar market was arm.
with all interests quoting standard
graduated at 8 cents. The demand for
Withdrawals was light, owing to tho
weather.
The ID futures market at the cof-
fee Exchange was quiet with prices
slightly lower under wall Street SELL
Ing. Total sales were 400 tons.
PRICES were.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
THE BOSTON MARKET.

Boston. May 24.-Activity in the min
ing list again centred in American Zinc
and Butte inc Superior, both of which
were strong early but closed with a loss
Tor the day Of about n point each. Cop
per stocks opened higher, but later eased
Closing prices as a rule showed
small changes either way. United Shoe
Machinery was active on n statement
tnat an extra dividend would be de-
clared and sold up to IS, but dropped
oack TO 81 at the close. The
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
THE PHILADELPHIA MARKET,

PHILADELPHIA. May e3-Aside from
Cramp & Sons and Baldwin Locomotive
the market showed a slightly easier
tendency. The FIRST named stock closed
with a gain OF 2 points. Lehigh Navi-
cation lost -. Cambria steel u and
Union Traction and Philadelphia Rapid
Transit ~. The summary:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-05-25
FINANCIAL NOTES.

y n Fsn'on. secretary ~ the Invest.
ment Rankrrs Association or America, has
Just issued an important bulletin treating
on the following subjects "MIchigln Sc
cured Debts Tax law double Taxation
and .!lntansibles." New Iowa Blue SKY
Law"