davidaulloa/AmericanStories huggingface dataset:
The Birmingham age-herald., 1920-02-18
SIX LOCAL CLUBS WILL BE GUESTS
 OF B. A. |. TONIGHT
Athletic Entertainment for Tonight Promises to Be a Big Affair-Begins at
 S:30 O'Clock

With six local clubs accepting
 the invitation of the Birmingham
 Athletic Club to join with it's mem
 bers in taking part in the fcstivf-
 ties. one of the biggest athletic
 carniva1s in the history of Bir-
 mingham will take place tonight
 A stag will be given at the B. A. C. tonight and as guests the American Legion. the Kiwanians. Rotarians. Civ itans. Community Club and Navy Club members will be present. This is the result of invitations extended these clubs by the officials of the Athletic Club.
 B. A. C. officials have been at work On the athletic programme to be pre- sented tonight for two weeks or more, and as consequence a splendid time is in store for those who attend the stag tonight.
 Twenty-four rounds of boxing, sev- eral wrestling matches, battle royal or two and some negro comedy acts will compose the bill of fare to be served up to the B. A. c. members and their guests tonight.
 Sixteen first-class boxers will ap- pear on tonight's programme. This includes such men as Chestain, John son, Evans, Aired, Hanna. all of whom have appeared at the club entertain ments before. There are others, not as well known, but many of them equally as talented. who will fight to- night. The boxing bill offered is ex- cel1ent.
 The wrestlers to take part in the en- tertainment are as we'll known in their division as the boxers are in theirs. Candy, Hendricks, Copeland and Bar rington. four veterans. are well known tc local fans. Pou and Berry, two club wrestlers, are corners and should make a good impression tonight.
 To top off the bill. a battle royal and one or two comedy acts will be staged Every one knows what a battle royal is and the fun to be obtained from witnessing one of these contests.
 Coach Hutsell was not definite in announcing his comedy acts, but let it laughs will be plentiful He hinted test, etc, will probably compose this end of the programme. Taking every thing into consideration, the bill to- night will be all that could be de- sired.
 The American Legion will meet in the B. A. c. gymnasium at o'clock for a short business session.
 The entertainment tonight is open to E. A. c. members and those of the six clubs invited. The stag will be free for these members.
 The entertainment win begin at s:30 o'clock, and will be held in the B. A. c. gymnasium. immediately following the American Legion meeting.
The Birmingham age-herald., 1920-02-18
ACCEPTS CHALLENGE FOR AMERICAS CUP
England and United States to Be Friendly Rivals
 In Regatta
By A..n,...s pr...


 New York, February 17-Engiand and the United States, allies in the world war. will be friendly rivals in battle for the yachting supremacy of the seas begin ming July 15. when the first race for the Americas cup is scheduled over the Sandy Hook course here. This was for. maliy announced by the New York Yacht Club here late this afternoon in accent ing the challenge of Sir Thomas Linton through the Royal Ulster Yacht Club or Belfast, Ireland Sir Thomas will at- tempt to win the world famous yachting trophy with his challenger, Shamrock ", while the New York Yacht Club Will defend the cup won in 1851 with the Resolute or the Vanity, launched for that purpose in 1913.
 With the assurance that his challenge would be accepted by the New York Yacht Club. Sir Thomas Lipton had shamrock " put overheard several weeks ago at the South Brooklyn basin, where she has been housed since her arrival here Tn lal4. The challenging yacht was taken to City Island. on Long Island Sound, where she is now in winters quarters undergoing alterations recommended by Charles D. Nicholson, who designed the vessel The yacht is rigged with an ap- propriate water line of 75 feet
 It IS understood that chief among the changes which are being made, on the Shamrock " IS the shortening of her keel from 9 to 90 feet. The immediate effect of this reduced keel base will be to quicken the action of the sloop in going in stays. Racing with shorter keel it is said the visiting yacht will be more susceptible to heeling to leeward in stiff freeze than if the keel had been al- lowed to remain the original length.
 The change will give the Lipton sloop a greater tendency to heel to the breeze and enable her to sail on longer water line tase. Draughtsmen look upon De- signer Nicholson's decision on these rad ical charges as a gold strike He is making 8 bid for greater efficiency in windward work
The Birmingham age-herald., 1920-02-18
SPORTS

Grounds, where the distance from home plate to the right field grandstand is com parativey short.
 During the coming season Ruth will have a chance in 77 games to drive tho bail into his favorite spot, the right field stand of the Polo Grounds. If he hits as successfully in a home-run way during the coming season in New York as he did during his visits in 1919, it wouldn't be al all surprising if he hammered out 40 or more circuit drives before the De- tober flag falls.
 And that. added to fair pitching and cicuting held from Baker, Lewis. Peckin- paugh, Pipp and the other Yankees, would be about enough to insure them a share of the world series money.
The Birmingham age-herald., 1920-02-18
Relay Carnival
Georgetown University of Washing
 ton and Others to Compete

Urbana, IL, February 17.-George- town University of Washington, D. C., has formally accepted University of H. linois' invitation to take part in the grand relay carnival which will be staged here early in March.
 This is the biggest event ever staged in the middle west and replies are ex- pected soon from Pacific coast, vest ern and middle western colleges and several other eastern schools.
 Pennsylvania State has signified it's intention to enter a relay team, and some men for individual events.
The Birmingham age-herald., 1920-02-18
HAGEN AND BARNES
 TO SETTLE TITLE

New York, February 17.-Walter Hagm, open golf champion. and Jim Barnes, his chief professional rival. will meet at New Orleans in 3e-hole match for purse within a few weeks February 2S was accepted tentatively by Hagin. who when he left here yesterday for the southern city. announced he had request ed delay to the first or second week in March, because he had not recovered sufficiently from a recent illness to be in shape for such an important match.
The Birmingham age-herald., 1920-02-18
Roush Holds Out
Refuses Contract With Reds Calling
 for Ten Thousand Dollars

Evansville, Ind, February 17.-Eddie Roush, centerfielder for the Cincinnati Reds. announced he had returned un- signed his 1920 contract, calling for salary of s10.000.
 Roush said he had not decided to ask s15,000 for his work next year. He also is said to be opposed to the southern training season at Miami, Fla, pre- ferring to remain on his farm at Oak land City, Ind. He did not make the training trip last season.
The Birmingham age-herald., 1920-02-18
LEWIS AND DRAAK TO
 MEET FEBRUARY 27

Montgomery. February 17.-Announce- of wrestling match between Ed (Strang- ler) Lewis and Tom Draak of the United States in Montgomery on February 2 was made today by John Piambo, local promoter. Plans for the match were made by Jack Curley of New York
The Birmingham age-herald., 1920-02-18
BAKER CHANGES MIND

The very fact that Ruth will be mem- Der of the Yankees during the coming season has caused Frank Baker to ex- perience a change of attitude. The third passing swatsmith decided last fall to retire permanently from baseball No amount of pleading could move him from
The Birmingham age-herald., 1920-02-18
Norman Ross Wins Another Australian Championship

Cdelaide, South Australia, Monday, Feb ruary 16.-Norman Ross of San Fran cisco today won the 44o-yard Australian swimming championship. His time Gas minutes and 26 seconds.
The Birmingham age-herald., 1920-02-18
To fortify the system Against
 Colds. GriD and IufIuenxt

take GROVES TASTELESS chill TONIC. It Purifies and Enriches the Blood. It Builds up and strengthens the Whole System. It Fortifies the System Against Colds. Grip and Influ- enza. Price soc.
Evening star., 1920-03-21
AMERICAN INDIAN AS ARTIST
DISCUSSED BY J. w. FEWKES

is its complicated symbolism connect
ed with their religious ceremonies. An
analysis of this symbolism shows
are so far removed from realistic rep
resented in it Is the bird and the
feather. In the many notifications
that exist Of this symbol the majority
are so far removed form realistic rep
resentations that it is extremely diff
fcuIt to detect and interpret the fig
ures. This could only be done by one
who is as familiar with the subject
as the author, who has spent many
years in studying the surviving rites
of this interesting people. So far as
geometric decoration goes, with the
exception Of the egg and dart pattern.
there is no design known to Greek or
classic nations which was not inde-
pendently discovered In America and
used by this people. We find also the
sun and earth also depicted with va
rious animals. one Of tho most i'm
portant of which Is the mythic SER
pent with plumes. The specimens
considered in this article are on ex-
hibit in the United States National
Museum, and would well repay an ex-
animation by all students Of American
symbolism.
Evening star., 1920-03-21

seriously questions the soundness
of this view in other and older
income tax law countries. But the
court did not even go this far.
The decision not only destroys
the last vestige of congressional
power to tax stock dividend trans
actions as contained in the pres
ent law. but in its wider applica-
tton seems to sweep from the
statute books those provisions re-
lating to the taxation of person
al service corporations"
1t was naturally to be hoped that
the court, keeping at all times
within judicial bounds. would un-
dertake to make as practical an
application as possible Of the in
come tax provisions to our general
economic situation. This Of course
cannot be done in every instance
by following lines Of .ecisions re-
lating to the &C roversies or
rights among individuals, such as
those between life tenants and re-
mainder men. The effect Of the de-
cision Is that any group of indi-
viduals may. ad libitum, form ar
tifcial entities and screen them
selves behind or within them and
thereby avoid substantial
amount of their just and fair
share Of taxation.
1t is not enough to say that
when a stockholder receives a new
share of stock in connection with
a dividend transaction he can be
made to pay normal and supertax
when he sells 1t at commercial
profit. because he can successfully
defeat both Of these taxes by hold
ing the stock. and, too, he can
avail himself, to a large extent.
of its cash benefits by mortgaging
it and even get a deduction of his
interest paid, and thereby live and
In fact do business on the increase
OF value without ever selling 1t,
and. Of course. without ever pay
ing supertax. When a great war
comes on. as in the recent past.
and Congress is compelled to make
large increases of the super In
come tax rates, the large stock
holders and principal owners OF
war profit-making and other cor
porations can successfully shield
themselves to a measurable ex-
tent from these tax rates by the
methods just described. Corpora
tions have been retaining either in
their business or in their surplus
near SO per cent of their profits
during the war. while individuals
and partners have been paying
supertax on the entire amount of
their annual profits. True, the
excess profits tax has been in
operation.
Naturally, there must be equality
Evening star., 1920-03-21
Holds Stock Dividend Decision
Blow to Theory of Income Tax

BY REPRESENTATIVE CoRDELL
HULL,
Father Of the Income Tax Law.
N declaring tho stock dividend
provisions Of the income tax
law invalid in toto, the recent
majority opinion Of the Su-
preme Court followed closely the
same line Of judicial thought and
reasoning that ruled the Pollock
decision and effectively destroyed
income taxation in this country in
1894.
From the Pollock decision, which
was recognized as a radical de-
parture from the well established
judicial precedents applying the
civil war income tax law to our
business conditions. the American
people took al appeal in the man
ner prescribed by the Constitution.
with the result that the doctrine
and entire spirit Of the Pollock
decision was overturned, and It
was then believed that the way
was paved for the permanent es-
tablishment of a comprehensive
income tax system In this country.
The Interpretation given the six
teenth amendment by the recent
majority opinion in the stock divi-
dend case, in my humble judgment,
Is undoubtedly much more narrow
than was contemplated by those
responsible for its insertion In the
Constitution.
4 80
The present decision, 1t Is true.
was not as broad and sweeping as
the decision in the Pollock case,
but, to say the least. 1t was as
broad as the scope Of the plead
ings would at all permit. In fact.
the decision not only prohibits
Congress from taxing stockholders
of corporations with respect to
stock dividend transactions. but
apparently goes much further and
deals with the entire question of
taxing stockholders with respect
to all undistributed profits of cor
porations by holding that no
power exists under tho Constitu-
ton even as amended by the six
teenth amendment to tax any
stockholder except by apportions
ment with respect to any undis-
tributed profits of the corporation
in which he owns stock. The
stock dividend controversy con-
stitutes only a subordinate phase
of this entire problem. The court
from the viewpoint of many law
yers might at least we'll have held
that Congress had the power to
tax q stockholder with respect to
profits acoruing during tho time
he held the stock. whether dis
tributed or not. No one, l think,
Evening star., 1920-03-21

The American Indian as an artist
who discovered all but two geometric
decorations. known to the Greeks. is
discussed in a book by ]. Walter
Fewkes. issued by the bureau of
American ethnology. The book is
entitled. Designs on Prehistoric
Hopi Pottery" and is intended as an
aid or rather incentive to the study
Of aboriginal art and an apprecia-
tion of the American Indian as an
artist Although primarily for art
schools, where decorative motives are
studied. 1t might likewise be of value
in public schools or wherever atten-
tion is given to designs that are pure
Iy American in origin. Our mocca-
sined Americans have a wealth of
suggestions to make to those of US
who have long lived under a higher
civilization.
There is an ever-increasing demand
for a distinctive American art, which
is be ing met in various ways by our
museums. Many decorative motives
are found in the rich symbolism found
on prehistoric Indian pottery before
II was modified by white influence.
Some of these designs still survive
among the living Indians. but a much
greater and less adulterated form
persists In prehistoric bowls and
vases brought to light by the spade
of the archeologist.
Probably the most famous of all
the survivals Of a prehistoric religion
among the aborigines of the United
States is the celebrated snake dance
performed biannually among the In
dians called the Hopi. who live some
seventy miles east Of the Grand Can
von of the Colorado In this cere-
nsony the participants in the dance
carry live reptiles: but this startling
ceremony is only one of the inter-
esting things about these striking
people.
They are wonderful potters. and the
S.articular interest about this pottery
Evening star., 1920-03-21

place. This is. evidenced by the
fact that press reports indicate
the probability of early stock divi-
dend distributions to the extent
of one and a half billion dollars
in the aggregate during this year.
The true index to the real loss
of revenue requires an estimate Of
the amount Of supertaxes hereto
fore collected from stock dividend
transaction, plus the amount of
taxes that. would have been col
lected on the many hundreds of
millions of surplus retained in the
corporations and not distributed
in the form of stock dividends
while awaiting the decision of the
courts. In the future. so long as
high supertax rates are required.
all stockholders subject to the
higher ranges Of these tax rates
to have their corporations adopt
the stock dividend method. They
do not. as a rule, have to sell
their stock. The smaller stock
holders, whom the supertax little
affects. do much Of the trading in
stocks.
The problem of enacting tax
laws to deal adequately and with
relative fairness with stock div!-
dend transactions and with undis-
tributed profits of corporations gen.
orally involves many complexities
and extreme difficulties. regard
less of the course or method pur-
sued. The question is how to Sc
cure from these classes of profits
the fair proportion Of taxes they
should pay and at the same time
avoid material interference with
any legitimate and desirable busf-
ness method which corporations
are more or less accustomed to
practice. If the stock dividend tax
had remained in effect. the amount
of taxes derived from it during
the calendar year 1920 would per-
haps not exceed 100000, 900,
whereas with the law nullif1ed
there will be enough stock divi-
dend distributions to yield to the
Treasury some $40o.ooO.oO0 if it
were possible to apply the stock
dividend tax, which it is not.
Naturally, II the income tax
rates should remain substantially
the same during the next two or
three generations, theoretically
speaking, a fair portion Of this tax
would ultimately come into the
Treasury to the extent of taxes
on profits from sales Of stock, but
the rates will be reduced. and un-
der the present court decision the
larger stockholders can in any
event SO manipulate their profits
retained in the corporation as not
to allow them to become subject
to Individual taxes in any form
except when the rates are the
lowest.
Evening star., 1920-03-21
Austria Has Food Bureau.

Because quantities Of food shipped
to Austria from America have not
been properly distributed, due to lack
of efficient organization. the Austrian
government has created a bureau Of
international relief in Vienna to in
sure proper handling Of food relief
consignments.
The Swedish legation, which has
charge of Austrian interests in the
United States. announced yesterday
that Austrian customs officials had
been ordered to facilitate the entrance
Of packages sent to private individuals
from this country. Packages contain
ing food or clothing will be admitted
duty free so far as possible.
Evening star., 1920-03-21

in the application Of the income
tax laws to each of these classes
OF taxpayers. The court decision
goes a long way toward effec-
lively preventing this much -desir-
ed end. The biggest difficulties in
this respect will arise when the
excess-prof1ts tax is repealed.
The practice of utilizing the
stock dividend device to evade su-
pertaxes imposed on stockholders
is noticeable in England and a
number Of other countries having
a comprehensive income tax law.
The effect on the revenue is caus-
ing these governments real con-
Germ. Elaborate hearings and in
vestigations with a view to de-
vising an adequate remedy for
the loss of revenue which this
method entails have been going
on in England for several months.
1t Is true that in the United States
some corporations thus capitalize
business reserves in the natural
course of their development and
with no controlling purpose to
enable the stockholders to evade
superraxation. It Is likewise true
that weber the principal stockhold-
ers are subject to existing higher
supertax rates powerful incen-
tive to evade supertaxation by the
stock dividend device exists. Cor
porations are usually conducted in
the best interest of their stock
holders and departure from this
policy usually results in a change
Of the directorate.
am sure Congress has no desire
to interfere with the legitimate
business of corporations. but it
is most difficult to draw q line
between that small number of cor
porations which capitalize their
reserves with no special object of
tax evasion and the far larger
number who are actuated pri.
marily by this motive.
The amount of revenue collect
ed under the stock dividend tax
provision. about $75.000,000 during
1919 and 1919, offers no satisfactory
basis for estimating the real reve-
nue. loss that will arise from
supertax evasion by reason of the
recent stock dividend decision of
the Supreme Court. Corporations
generally have been advised since
soon after the enactment of the
stock dividend tax that it might
be declared invalid by the Su-
preme Court, with the result that
only a limited number Of stock
dividend transactions have taken
Evening star., 1920-03-21


struggle with keen interest.
During the week the second p1ebisclte zone
in Schleswig voted German by nearly the sarne
proportion as the first voted Danish-three
to The principle OF self-determination
works both ways. and Jim and Jane might
we'll be Justified in hoping that this demon
stration Of the equity Of it's operation would
have some effect upon German sentiment to-
ward the policy. However. 1t would seem
that their confidence would be misplaced. For
the Germans in schleswig celebrated the cleo
ton day by drowning q chief OF the interna-
brated their victory by wrecking Danish prop
erty within the zone. Apparently, IT is TOO
much to hope Of the German % d sense OF
zone may reconcile them to their loss in the
first.
Income and excess profits taxation cannot be
reduced until 1922. according to advices COM
municated by Secretary Houston to the House
ways and means committee. The Secretary
urges a future simplihcation of these taxes
originated by Kitchin and OF the existing sys-
tenn of exemptions we'll
He does not feel that the needed reduction
of the rates of taxation could safely be made
until 1922. but believes that after that year
the country will be in sufficiently strong
financial position to take such step. That
session of Congress is urged by the Secretary
in order that 1t may not be necessary to con-
tinue to collect the taxes on the basis OF the
present law until the close Of 1922. which
would be the case should Congress delay until
its next session. The possibility of such
delay he wrote; Us conaempiased s with W .ae
sarily of a highly technical nature: but re-
duced to simple terms sets forth the propo-
stion that in their present form the income
and excess profits taxes are to considerable
extent penalties upon the successful conduct
ing Of business properties and individual saw
ings. and should as such. be modified; and
that the simplifcation of the whole system
should be effected while simultaneously dis
tributing the tax burden more equitably than
under the existing system.
An interesting side light OF the report is
found in the estimate OF Secretary Houston ts,
ing from the Supreme Courts decision that
stock dividends not taxable as income will
amount to only $250000 900. compared to the
800 900 over originally estimated.
The bill authorizing the grain corporation
to sell 100000 barrels of surplus -four to
Poland Austria and Armenia has at last passed
the House of Representatives. The -four will
be sent to Europe against the promises to pay
Of recognized governments and will undoubt-
edly save a good many thousand lives. 1t
WILL say the experts largely contribute to the
restoration Of normal conditions in the indi-
Gated countries far those conditions de-
pend upon economics. Naturally the argu-
money after bad has been advanced. To Jim
and Jane, however. it would seem that the
plan, under any circumstances. proposes a
wise investment a means of quieting the
all-too-prevalent tendency toward despairing
await the action Of the Senate which will
finally put into operation the provisions of
this bill SO generally regarded as advan-
to Europe
Evening star., 1920-03-21

The German counter revolution. which was
launched in the closing hours of last week,
has occupied large share of the big type
in the American press during the days this
article has been under preparation. While
the first phases of the coup d'etat were ac-
complished with surprising smoothness al
Evening star., 1920-03-21

in the next general election three strong
parties will face each other-the premiers
national democrats, the counter fusionists and
the labor party. America. facing a crisis OF
her own in politics, will watch tho Enehsh
struggle with keen interest.