davidaulloa/AmericanStories huggingface dataset:
The New York herald., 1921-01-19
Uncle Sans Office Hours.
Should They Be Heightened, as Vice.
President Marshall Thinks?

To THE New YORK HERALD: Vice.
President Marshall said in THE NEW
York HERALD last Sunday: Govern
ment clerks should work eight instead
Of seven hours Then right at once we
could get along with one-eighth less
clerks"
Why not carry this argument little
further and advocate nine hours work
and enable the Government to save so
much more money? But this is false
economy. The tendency is to reduce the
hours. because IT was discovered that
as the hours were reduced men did more
work and did it more efficiently.
And 1t has been demonstrated that
when men work overtime they invari-
ably do so much less work the next
day. Our greatest philosopher, Benja-
min Franklin, eaid that six hours should
constitute n days work, and we are
gradually coming to that
GEORGE FENTRIcK.
NEW YORK. January IS.
The New York herald., 1921-01-19
Another Holds His Home.
A Man Who Would Like to Live In
His Own House But Can't.

To THE NEW YORK HERALD: The
new rent laws were enacted to help
certain existing condition. but in some
cases tenants are taking advantage OF
them to the injury and discomfort OF
owners of property.
A man ] will call William was served
with q dispossess notice several months
ago and agreed TO get out on given
date. Then he bought a house for his
own occupancy and tried to dispossess
the tenant of that house.
The case went to court. It was a
clear. STRAIGHTFORWARD case in which the
owner wanted the place for his own
occupancy. That was clearly shown to
the court. AS / understand II in such
cases the owner is entitled to the use
of his property. What happened was
that the Judge reserved decision.
The fourteen days allowed by law in
which to render a decision elapsed with
out a peep from the Justice. William
became disguised and dropped the case.
He has laid out his money to buy
home, gone to a lot of ex.onse, faced
higher taxes. been put to the expense
OF lawyer. and is just where he
started. FAIR PLAY
BROOKLYN, January IS.
The New York herald., 1921-01-19
RaehmAnlnsx and shaisuek.

TIVE piano recitAis took place yester-
cay. IN the evening al Carnegie Hall
SerEsi Rachmaninov. who has played
here several times thls season In va
rioua masicAl entertainmentA gave his
seound ~concert az wusic for the piano"
The distinguishes musician was heard
~ an audience which hiled the hall
The Numbers IN hts eonvcntionally se-
lected list Included Tusonib arrange
nsent % nach's chaeonne. schumann's
"Papiliona." neethoven's y minor go
nafa. opus 30. and his own preiudcs. In
q and a tat His performance again
upheia his fam. for being enc Of the
rrcat piano intsrpreters ~ the present
TINA and. ~ is customary Whenever
ne playa he was heard with keenest
Interest b. his enthusiastic auditors.
In Aeolinu Han m the afternoon Ar
thur ~hattrck. who Waa last heard here
two seasons asa. save a recital at which
he played diiiicalt piano arrangements
a compositions ~ Bach. q "hicercari"
~ palrafrina. Mendelssohn'n ''Naria-
tions Eerieuscs~ and other seiections.
Hla Intelligent sonoroun and write
styie in this music was varied for the
listener when he played with grace and
srlicAcy an lupromptu ~ schubert and
two pioees which he had 10 repeat The
Blvd sons" b. Paiugr~n. and pe
severac's ''Ou Ten entend une Nleiia
bolte- a-ufuslqus.
The New York herald., 1921-01-19

Those who have from time 90 tlmo
seen the name % the composer Polaow-
ski ON programmes had an opportunity
yesterday afternoon 20 behold her IN
person at her concert IN the Princess
Theatre. She IA a daughter u the as
tinguished viollnist. Henri wieniawsli
and in private life is Lady Jean Paul
Her concert presented 90 a numerous
audience OF friends and admirers soune
OF her songs ana piano pieces.
The singers were Mrs W a. CARING
ton and Murray Davey. the latter sing
ing the songs which were % have ben
sung by Gervase ElxeS The English
vocalist. so tragicaiiy carried OF q fen
days ago by AN accident In tho Back
Bay railway station. Boston. Nme
Poldowski herself PLAYED the piano
pieces. The concert VAS e-s % an Va
innate nature. assuming something cf
the character Of social entertain
ment.
The compositions heard confessed
frankly the influence % that modern
French school which took its crig.n IN
the art Of Debussy Nine. Pcldowski
uses the idoms of this school gracefUliy
and at times with attractive skill but
IL Is undeniable that great cristnahfy
cannot he reached in foIiowtng The
manner OF Debussy unless hy a cons
poser of except onally strong creative
power. The audience was undoubtedly
Interested and rewarded the composer
and her assistants with liberal ap-
plause.
The New York herald., 1921-01-19

income has been Increased BY ssoe is
a false assumption. That money never
has been IN B's hands asd never did
and never could form part OF his ne,
taxable Income a. net taxable income
il donred IN the statute when the
corporation paid 20 the United states
Government se00 tax on B's behalf. and
when u paid 20 the Unltcd States Gov
ernment the remaining ssoo. b's ohiigA-
tion 20 the Government under the income
tax law was discharged IN full
The mere fact that after the United
states Government had received the fun
amount of taxes called for by the stat
ute B had 5000 more left than A can
not by any process Of reasoning be held
to show that u had saoe more net taxa
bic income than A.
The ruling IN this matter hy the In
ternal Revenue Bureau is merely de-
partmentai ruling. That u has not been
contested by some taxpayer IL probably
due to the fact that the amount In
voived in any Individual case Ia small
The matter possesses somewhat the
odor OF petty larceny. and n is there
fore unpleasant 20 and the comptrol-
ler's Office OF the State OF New York
following a precedent that 10 not
founded In reason or equity.
In the Illustration above n h nulctsd
by the United States Internal Revenue
Bureau IN an additional tax because he
has selected. and presumably has paid
a higher price for, a security which by
It's terms legally relieves him of the pay
ment Of n part OF his income tax. In
purchasing such a security y merely
exercised in n perfectly legal and proper
way his business judgment. II would
be quite as Just 10 tax him for oxercls-
Ing his risht TO buy United States bonds
or New York State bonds wholly exempt
from income taxes.
AS matter OF fact the State OF New
York has In it's income tax act under
certain conditions taxed income from
United States bonds and also income
from its own non-taxable State and
municipal bonds. But. as Kipling says.
that Is another story" VICTIM.
NEW York. January rs.
The New York herald., 1921-01-19
Game Fish Swim Up Stream.
From ths onondaoa Sportsman.

Frora the Onond0pd Sportsman.
It's easy to drift as the current fiows'
It's easy to move as the deep tide goes /.
But the answer comes when the break
ers crash
And strike the soul with a bitter lash
When the goal ahead Is endless light
Through a sunless day and starlcss
night.
Where the far call breaks on the sleep
er's dream,
only the game fish swius UP stream
The spirit wanes where II knows no
load;
The soul turns soft down the Easy
Road;
There's fun enough in the thrill and
throb,
But Life In the main Is an uphill job; (;
And it's better so. where the softer
game
Leaves too much fat on a weakened
frame,
Where the far call breaks on the sleep
er's dream,
"oniy the game fish swims up stream"
When the clouds bank in--and the soul
turns blue
When Fate holds fast, and you can't
break through
When trouble sweeps like a tidal wave.
And Hope Is a ghost by an open grave.
You have reached the test in n frame OF
mind
Where only the cutters fall behind.
Where the far call breaks on the Sleep
er's dream.
"only the game fish swims UP stream"
The New York herald., 1921-01-19
MARY GARDEN NAMES
A NEW STAGE DIRECTION
Regrets That Wagner VIII
Not Mold Other Post.

SPECIAL Dsspofoa o. Tnr Me- Yeas liusnn
CntcAoo. Jan iN~-Mary Oarden. a.
rersor of the chicamo GTand opers Com
many to-day appointca Ancquea Coinl az
Stage dirscior ~ tila oTNani1atian. fie
succeeds Romeo Frnnr4niL Ceini feF
neriy vas As~ociatsd ~ith cresr Han
merstein
Charles 4. Wasner nf New Vera. Ma
Gardens foruer cnncert nnnnser ane
a. present ulanansr ~ John Mer'ornafk
hy his sudden rpturn 20 New xert en-
SUNDAY ended the runcf that hs wcnia
he the executive airectos. Mas 0artsn
denisd mat bis failure o. bsealns husi'
ness manaEcr aaa eauasa W erpogi
tlon a. him ~ other lnemhMrs % tha
hoard
-My heart VS. so ca NJ. wasnsf fos
me toh. but tn many bunlneNe inter
esis IN New YoFk we're - anah q ehar.
actcr that he could oulV divide hn
time brtWefn Chiraao an1 NeW Nrrk
said Miss Onrdsn. fThe wan 7 warf
must b. On ne ioh twsntS .feuF haurs q
day. llke myself gust whe u ~lii ~
don't know
The New York herald., 1921-01-19
Tax on a Tax.
An Extra Impost on the Income From
One Form Of Bonds.

To THE New YORK HERALD: find
in the forms for return of income pre-
pared by the Comptroller's Office OF the
state of New York that the state Is fol-
lowing the example of the United States
Internal Revenue Bureau In assuming
that the tax of 2 per cent. paid to the
United States by an oblIgor corporation
on the interest paid by such corporation
10 an individual owner of the corpora
tion's tax free covenant bonds is addi-
tional taxable income to such owner.
The United States has taxed the tax
so paid to It by the corporation on be-
half of it's bond owner as additional
taxable income OF the bond owner who
received the interest, and the State OF
New York has made preparation to in
fiict--I use the word advisedly-a SINH
lar tax on residents of the State.
The income tax laws of the United
States and OF the State of New York
both provide that the tax shall be as
sessed upon net income, prescribing the
methods by which net taxable income
shall be ascertained. Eliminating all
provisions for deductions, statutory ex-
emptions, &C.. we will assume that
has a net taxable income of $4,000, de-
rived entirely from interest paid to him
on non-eovenant bonds. We will assume
the tax on this net income to be $1,000
for the purpose Of the illustration the
amount Of the tax is of no moment.
Because of the character OF the income
in this case A pays the entire tax or
$1,000 from his own purse and has
81. 900 of his income left for himself.
Il has the same net taxable income OF
SIC. 900: but In BIS case It Is wholly de-
rived from interest paid to him on cove
nant bonds. The tax on BIS $4,000 In
come ie $1,000, precisely the same as
that on AS. being assessed under the
same provisions of the taxing act How
ever, as BIS income has been derived
wholly from interest paid to him on
covenant bonds. the corporation which
has paid him that interest further pays
to tho United states Government on
B's behalf a portion of his total tax OF
81 900. the amount so paid being, as
proyided in the United States income
tax law, per cent. on the $4,000 In
terest, or 5000. u then pays to the
United states the remainder of the tax,
$500, with the result that II has ss,2oo
OF his net taxable income left for his
own use.
1t will be noted that the two incomes
are the same in amount, that the United
states Government has received out
OF each income the same tax. namely.
the tax provided by the statute. and that
the only difference between A and y is
that by reason OF the character OF his
investment u has 5000 more left to
him after his tax has been paid than
has.
But the United states Government as
serts that because corporation has
paid under it's contract with v 5000 OF
BIS tax BIS net taxable income has
thereby been increased In the amount
OF 5000 and taxes him on that addl-
tional amount.
The assumption that Be net taxable
The New York herald., 1921-01-19

cavators. The Brooklyn Rapid Tran
sit subway station at Canal street
once excited the irritation of the
short tempered and called forth the
jests of the good natured because of
the floods which descended upon 1t.
1t too is in a low part of the island.
The waters, fresh or salt. which in
wade excavations can be handled by
pumping or with bulkheads, as has
been done in so many great building
operations ON Manhattan.
The New York herald., 1921-01-19
WEDNESDAY. JANUARY 10. 1921.
New York Wharfage Abuses.

One United States Shipping Board
item of graft, waste or squander not
chargeable TO the negligence or in
competence of the Government man
agement Of the Federal merchant ma
me has been the New York wharfage
rates eXacted from vessels using this
port.
The primary scandal Of this prac-
Ice is that the local treasury does not
set the proceeds of these high wharf
age costs. They go to private persons
or firms that make leases from the
city on very low terms and then sub
let or farm out the wharf facilities
) 70 shipowners and managers on very
blgh terms, the enormous profits
from our great public pier system
landing in their pockets instead of
Ia the municipal treasury.
An official of the Shipping Board
thinks its vessels have to pay more
than any others. But probably he is
wrong about that. The wharf prof
iteers or priyateers want the money.
1t looks as good to them from one
source as from another, provided it
is the top bid. The secondary injury
10 New York is that, because of the
gross wharfage abuses, vessels. wher-
ever 1t is possible to do so, keep away
from this port so as to escape the ex-
actions TO which they are subjected
here. Overseas shippers likewise
fayor doing their transportation busi-
ness through some other port when
they can. for, of course. the pier costs
must he paid by the shippers in their
freight bills.
In this way and for these reasons
the wharfage profteers or prlvateers
of New York cost the municipal gov
ernment money In lost revenues, and
cost the city and State money in lost
business.
The New York herald., 1921-01-19
Action Disposing of Words.

Governor MILLER was asked on
Monday whether he had any comment
to make. on Justice FoRD's protest
against the redesignatlon of Justice
PAGE to the Appellate Division Of the
Supreme Court in this department.
IL have to-day assigned Justice
PAGE" replied the Governor, "to sit
with the Appellate Division again."
That, indeed, was complete and
final answer to the Ford letter. The
Governor knows how 10 say things
and how to do things.
The New York herald., 1921-01-19
Thrift Week.

This is thrift week. Mistress Moon.
Take no heed OF the event;
Cast abroad your shining boon,
Fling your silver madly spent.
This is thrift week. Mr.. Sun,
Don't let on that you are told,
Keen along as you have done,
Pouring out your lavish gold
This Is thrift week. Mr.. Wind.
When we mortais hoard our pelf,
But forget the slogan dinned.
Keep right on and blow yourself
Do not notice that we spoke.
Keep on prodigal and brave;
Just because the Earth is broke
Other folks don't have TO save.
McLANpBURcH wnson.
The New York herald., 1921-01-19
Flonzalcy Quartet Concert.

The Flonzaley Quartet. like other
chamber music organizations. won ia
way 10 general favor. but now there can
be no question of its prominent place IN
the musical life of the city. lts second
subscription concert OF the season took
place last evening in Aeoiian Hall n
is no news to any one that last night was
one to persuade people not 20 leave their
happy homes. yet the auditorirsa was
crowded. The audience as usual was
representative of the most cultivated
musical taste and the concert was heard
with rapt attention.
The programme offered nothing de-
II anding discussion. The numbers were
the minor quartet of Brahms. opus 81.
No. 1 Joseph Jongen's "Serenade pra-
matique." opus 81, and Beethoven's al
ways welcome quartet In +, opus 80. No.
l. In the first movement OF the Brahms
The New York herald., 1921-01-19
EVENTS TO-DAY.

pinncr and meeting o. the speakers bu-
rcau committee. National Republican Club.
~ West fortirth street, I30 4. NJ.
Mceilue Of me Board u Education. Park
avenue and Fifty-nlnth street. 3 ~ ~.
iir. Eawara ,. kempf VIII speak on The
Emoiional Makeup 81 che Chnd and Its Prob
lem ~ Developing q Personality" Society for
Eihirai Culture Meeting House. West SIX
iy-ioursh street. '4s v "a.
cieiy. ~ nrcokiyn Mnsepni. ~ NJ
Alfred ". smith viii sneak a. dinner OF
shs Foreisn comnerca club, Hotel As,Or. 3
Meeting os ,he N.w work. probation and
Protective Association and the Girls protec-
tive IeaRue. Rrsssii ssEe foundation Build.
IN IN ''0 -" '"s"' ''''"" '"s'" e''V
Herbsr Hoover ana A. o. Bedford win
~ % ths Merchants Association. Hotel Astor,
Dinner of the Ameasr- Of the Amen Corner,
Dlnnsr "a the Chamber % commercs 90 ths
norough Of Queens, Hotel Commodore
Y, M
Knlckerbo ,ker whist clab. 20 wes, Fortielh
Mesiiag q ne Rainy Day Club. Hotel A
Dinner, Manhat,sn College Alumni. Ho'si
Artor ~ NJ
ninier and dance. United waist League Of
America Hotel McAlrln. Z ~ ~
Meeting. wansen's chri.tian Temperanos
Unions Hotel MrAlpln. al aay,
Iunchsen. Klwanis club. Hotel neAipin,
~ 10 r. NJ
nance. - Omega Fraternity. Hs,ei Me
Amin, \ ". AZ.
Meeslns of tne New York state wholesale
Dakars Association. Hotel McAipin. AL day
f.tinchson, Eastern Association ~ 0laat
Distributors. Hotel MeAlpir. 10 20 Y. n.
1suncheon, Meiupoliian farsr het hsrn
facturern Association. Hotel McAlpin. ~ ~
r.. NJ
Musical, Verdi club. waldorf Astoria. ~
A. NJ
Z Convention. Joislers Association of Motion
Rtvera Waldorf Astoria. al day.
ninger. Nufinnnl NhnifHele ttff Goods A.
aorlafinn. Waldorf. .ATiarla, " Y,
I.unfheou ManNaffan Matlnee tiun. Wa
daff Astoria. i2 20 a. NJ
Msetlnr Amerirnn NArduAre hanufaffuf
Issncheon Long Island hral katatt henrt
cafe posfls,nra " ~
Meeiinr. Progressive Rslisf soeisty. Cats
fan,,iex.a "A ~ A.
The New York herald., 1921-01-19
Water in the Court House Cellar.

That there should be an inflow OF
water in the new court house excava-
tion Is not n thing to astonish any
body having even slight knowledge
OF the topography and geology of
Manhattan.
The land Is low and lies near
the area once covered by Collect
Pond. Even in some higher city dis
tricts underground water has given
trouble TO builders PETER MiNUrT
bought fine lot Of springs. streams
and ponds from the Indians, and
wherever the ground is sandy or soft
II is saturated to the high water level
Of the rising tide. Fresh or salt
water must be reckoned with by ex-
The New York herald., 1921-01-19
Hypnotized Lobster.
A Few Passes Of the Hand and the
Creature Stood on It's Head.
From the London Ddilv Mail

Quite accidentally f. Martin Duncan.
librarian to the Geological Society. dis
covered that he could hypnotize Holsters
Yesterday. before some officials Of the
society. no gave n most amusing dcmon-
stration on his Office desk In Regents
Park.
A wild. uneducated female lobster was
selected at random from fshmonger's
slab for the purposes OF the experiment
There could therefore be no question OF
a trained confederate or OF collusion.
She was a big Ash OF three pounds four
ounces. and the hypnotist elected not
to cut the string binding her claws. as
she showed considerable liveiiness.
She "hucked" lust like a mustang "a
Mr.. Duncan tried to spread her tail out
fat on his desk. lie performed some
rhythmic passes up and down her poll
ished black back. and sho grew more
docile. permitting her tail 20 be un-
folded. Then for two minutes The oper-
ator lightly massaged her back with
the tips OF his fingers until the lobster
lost her expression OF annoyed anxiety
and relaxed into a beautlfhl trance
Then came the crowning moment Mr.
Duncan lifted the hypnotlzcd shelihsh
and stood her on her head. With her
two claws and nose as three points Of
support she stood, upended and motion
loss. for ave minutes. After that the
hypnotic sleep grew lighter and passed
away n few moments later. leaving a
normally angry lobster
DR.. Chalmers Mitchell. v. r. n, sec
retary to the Geological Society. watched
yesterdays experiment with keen inter-
est but could suggest no explanation.
Mr.. Duncan points out that some im-
portant nerve centres lie just under the
shell OF the back. and these may have
something TO do with the phenomenon.
lie made this queer discovery when
gathering specimens for the Marine BIO
logical Laboratory al Plymouth. on try
ing to prevent an active lobster from
crawling out OF the boat his wet hand
slipped several times on its back and tho
creature grew quleter. lie repeated the
rubbing movement and produces hyp-
motto trance.
The New York herald., 1921-01-19
Bad Weather Kills Game.
Birds Need Help in Meeting Hard
ships Due to Civilization.

To THE NEW YORK HERALD: IL the
present game laws with slight modifi-
cations were rigidly enforced a great
stride toward game conservation would
be made. But as great or greater
strides are possible II another big ele-
ment Is not overlooked; reference Is
made TO the weather.
Continued snow and cold during the
winter months and cold. wet weather
i'm spring do more damage to bird and
animal life than the gunners. II would
be rather difficult successfully TO COM
bat the wet eprings-this can be done
to a certain degree-but great relief can
be given during the cold weather when
the ground is covered with snow and all
nature frozen. 1t is at this time that
birds ought to be fed and sheltered sys-
tematically by and under the direction
of the State This added to the efforts
Of the local societies would carry the
birds through the winter and give them
strength TO fight the wet weather OF
spring. This action is as necessary as
the enforcement OF the game laws rela-
tive TO killing.
! am writing this from our club pro-
serve In North Carolina, where we have
10000 acres under lease. We have very
little snow and cold weather down here.
but We have rainy. wet springs just so
often, and after them we find our sup
ply of quail greatly diminished. We
have often found fewer birds in the au-
tumn than we left the preceding Spring.
In the old days before the march OF
so-called civilization came and left in
It's wake denuded hills and dales game
birds had high and dry places in which
to build their nests, hatch and rear their
young. The clearing of those lands
drove them to other parts and they were
and are obliged TO nest where they find
shelter. and this is often In a poor To-
cality for their purpose.
Clearing the farms, intensive farming
and other processes have had their share
in making game scarce. These things
had to be, so man, the cause of it all.
IL he cares for the survival of the game
birds. ought to give them all the as
sistance possible.
Game refugees intelligently located and
properly protected will assist very mate
rally. and these refugees should be nu-
merous and in all parts of the State
AS to gunners destroying the forests.
II isn't worth discussing Other ami
mate and inanimate agencies are re-
sponsible for over 90 per cent. of the
fires. HARRY d. KIRKovER
DENTON, N. c.. January II.