davidaulloa/AmericanStories huggingface dataset:
New-York tribune., 1922-09-18
Stokely Wins Smile
Road Race From Fricss

William Stokely, of the st. Chris
topher Club, won the eight-mile road
run held yesterday afternoon through
the Bronx and Harlem under the ana
pices OF the American Distance Run
ners, association. Stokely covered the
distance IN I hour 10 minutes sec
onus, oe1eatln@ Harvey Frick, of the
George Thompson. Of the o,ynn;c ous.
Club, was third siipic
New-York tribune., 1922-09-18

thrown pop bottle, was up betimes this
morning with lumpj on his forehead
not much smaller than his fist, but
ready to play ball. He wanted to play
to- day, but the doctor didn't want him
to. and that's the way it stood when
the Yankees went to the park to hook
up with the Browns again.
St. Louis's inside playing in the first
two innings was a joke and easily
foiled by the Yankees.
Dugan got a bad break in the sixth.
He bunted, but although the ball struck
on the grass and rolled three feet fair
it also rolled outside for foul. 1t
had freakish English.
A high fly from Williams in the
fourth was near muff by Ward. The
ball stopped at the tips of Wards
fingers.
New-York tribune., 1922-09-18
Sum,na Stars i'm Indians
Victory Over Athletics

CLEVELAND. Sept II Summa. a
recruit from the Texas League, fea-
tured the Cleveland Indians' 4 to 2 VIC
tory over the Philadelphia Athletics
to-day, He drove in Cteveland's frst
run and started the winning rally in
the eighth.
Hasty and Boone pitched on even
terms, bat Harris, who pitched the
eighth inning after Hasty had given
way to pinch hitter was ineffective.
New-York tribune., 1922-09-18
Whitley Saw Some Stars

w AhsNs to1W 0kdES
Strips of adhesive plaster concealed
the wound on Wits forehead, and he
said he was feeling all right. The
Witt had some headache during the
night, but said it was all gone this
morning. He sat around reading about
himself about how Phil Ball, owner of
the Browns, had offered reward Of
$500 for the roughneck who threw the
bottle and the Chamber of Commerce
$50 more.
The victims description of the oc-
currence as he saw it, or felt it, is
concise and graphic:
Il was running to catch ball and
somebody popped me, that's all. l sure
did see stars Pm glad the guy that
threw the bottle didn't have Bob
Meusel's arm"
Higgins has the bottle as souvenir.
Among those |ho saw the affair was
Billy Evans, who was pop bottle vic
tim himself here once Ball is quoted
IS saying he has issued orders that no
more soda in bottles be sold on the
field. The most salutary thing that
could happen would be a Jail sentence
for the gentleman who threw the mis-
sile, if he could be found.
The better element of the fans were
greatly upset over the occurrence and
It completely took the heart out of the
Browns for the rest Of the game. "St.
Louis doesn't deserve a pennant." re-
marked fan to the Yankee PLAYERS
just after the game. but in fairness to
the crowd and the town it must be
stated that this crowd was good ma
tured, taking its drubbing gracefully
and treating the Yankees fairly. This
was agreeable and big surprise after
what has been seen of other crowds
rere: Ruth came in for some bocing,
which was undeserved, but also some
applause, and there was no anti-Dugan
demonstration at all, such as was Wis
tied upon him the last time he was
here. The score:
New-York tribune., 1922-09-18
Briefs

Which is the worst, to hit the bottle
or be hit by n bottle, was the question
put TO Frank Baker this morning. 81
don't know" answered the member
from Trappe. Neither ever happened
70 nae, but should say it would depend
On how hard the bottle was thrown y
George Sisler suffered a good deal
of pain after the game The injured
shoulder muscle, warmed up during the
game, was trying TO contract and that
is what caused the pain.
Joe Bush did some Glowing in from
Of the Yankee benches which didn't ger
over with the fans who noticed il. ice
with mask on the back of his head,
pad on his back ard shin guards an
she back of his calves. stood wj.a
back to the stand, protected against
pop bottles. When he trotted out 10
right field 80 grab flies in the Yankee
batting practice the fans got the
point.
Hoyt did a lot of pitching in tho
second inning before lie set aside the
belligerent Browns.
Whitley Witt, Yankee victim in YES
tssdsy's bail game Of hoodlum.
New-York tribune., 1922-09-18
Records for the Feel
In the Major Leagues

IENHE weeks record in each major
III league of games won and lost,
together with runs, hits, errors. men
left on bases and runs scored by
opponents, including games of Sat
urday, is as follows:
New-York tribune., 1922-09-18
The score /:

p Two base hits-Burns t3), Harris.
Ruel Stolen bases Mostil, b. Collins
c,in es,Gpiftirger. g sheely. Double plays
% OKourke, Pratt and Burns; Sheely and
Mulligan, Left on bases--Chicago &: Hos
s3n,, ton, = Bases on bslls-off W Collins. 3.
con, 3. Hit by pitcher-by Robert aon
lPratD; by w. Collins iMuiiigan5. I'm
es-Hildebrand and Chill Tirne-1.45
New-York tribune., 1922-09-18
Pennan RaceGians Downed by Reds T.,
Visitors Eight Hits Prove
Better Than L0ca' s. Thirto..
Nelf Loses Game i'm Eighth Inning, When Mo,..
men Score Runs; Error by Bohne in sI,,[
Helps McCrawmen TO Their 3 Tallies Og D. s''a
By Iohn Kicran

The Redlegs Of Cincinnati, going nowhere particular tnt
much damage possible the took considerable pleasure
ing the Giants by the Of to at the Polo
wentyodd thousand As the did m
worlds will have worry along with
lead all the down five and half games ~
New-York tribune., 1922-09-18
Newark Bears Win
And Lose i'm Double
Bill With Skeeters

Jersey City and Newark split yes
terday's double-header at Jersey City,
the Bears taking the first game by the
score of to 5, while the Skeeters won
the second, to 2.
The scores:
New-York tribune., 1922-09-18
Red sox Rally in Sixth
And Defeat White Go,

CHICAGO. Sept IA batting rally
in the sixth inning, netting two runs,
won for the Boston Red Sox over the
Chicago White Sox, to 2. Singles bv
Menosky and O'Rourke and double
by Burns drove home the deciding
runs.
The score:
New-York tribune., 1922-09-18
Totals. 34ss 81 10 Totals. =. SO 27 ls


-, fBatted for Smith in eighth inning
Ghlcago .,....,,.... 200 600 O4 OF
brooklyn ..,....... 600 900 002--2
~, Iwo-base hits-Grimcs, r. Griffith
Three eebase hts-Grimes. Myers Home
T9. TTon9-Grimes acrihces-Terry, Krug.
BASES on balls-Off Smith. &: off Osborne,
!; or Decatur, ]. Struck out--By smith
J.; -; by Osborne, J. Hits-On Smith Z in
pitcher-Smith. Umpires-Klem and Wes-
terVelt. Time :35 w
New-York tribune., 1922-09-18
Dauss Is Easy for
Senators, Who Win
From Tigers. 6 to 2

DETROIT, Sept. 1.-THE Washing
ton Senators found Dauss easy to-day
and defeated the Detroit Tigers, 6 to 9.
Mogridge held Detroit's hits we'll seat
tered and received good support.
New-York tribune., 1922-09-18
Tr.als, sa ~ 10 Totals s5 Q 10 24iai
sBatted for McNulty in eighth inning.
1sAn FOR Speaker in eighth inning
+Batted for Haaty In eighth innlng

1s'Vl TOT SpeaKer In eighth inning
FBatted for Hasty In eighth inning.
Cleveland ...... 4 q a q q a o ,t
Philadelphia ..s..00f o0o ! q G. %
Two base hits Mcaowan, Sum.na. Three
oaae hit--Perkins stolen base~-JaYnieson
ssNacrliices-- "a Dykes, Walker, McEnnis, Boone,
Double play--Wamby, j. sewel and No,
il3s; lbnis; Lett on hases---P Philadelphia, 10:
SfeVetand, !. Bases balle@-off Hastv
of Harris, ! or Boone, e. struck out
by Boone. |. Hits--off Hasty. In
lLlngs; on Harris. In l., Losing pitchar-
HarriF umpires-- oowens and Moriartv
New-York tribune., 1922-09-18
Totals 80 IL 81 II Totals s1l52aloo
eBatted for Hoyt in eighth inning.

Datted Tor Hoyt In eighth inning.
- Louis, .....,...,, 900 oos o2x-5
NOW york. k.........,..o 90 001 o00--l
Hone runs-Ruth, w1i,.ams. stolen base
W w i4aans Double pray-Severeid and
Gerber. Left on bases-New York. 4: 81
Louis g. Bases on balis-Or Hoyt l.; off
zones zones - on Pruett. \. Struck out-By
aoyl, b; by Jones. /; by Pruett g. HitsD
qlt hoyt in innings; off Jones In /
losing pitcher--Hoyt. Uinpires-Dinneen
Guthrle and Evans. Time of game-l ;53
New-York tribune., 1922-09-18
international Ieao,,e
Az BALTIMORE

First game
RsndIno RsItImore 6o92s oos oox-s q 4 = /
\, batterles-.-Ogden, Groves. Stvles on
on leavoy; Martin, NJ. Thomas and Tn Smo
Second game
BBaat,more Baadino $3.50 oool col oox--s 5 ~ /
Batteries-A. Thomas and Barry. y 2
bender and Fitzgerald. herpp'
AT ROCHESTER,
First game
5Rsoehester...... go zoo 1oxs e. r. y. Il;
ioPoI.o Ra1to.,a. ...,; ,,;,o 200 oo3 90 % :
Vincent. lasior ana
Second game :,
Rochester onn n.o ~, II. 10
Toronto. .......... 90 90 90 90 ID I'd 9
>, ,.a,series,,Indd r.na and sandberg; Baum
AT BUFFALO
suda,o, syrda,,.. ,.... 5a3 2so o2x-1s Is Is @ o
%. h.atteries-Reddy and Bengough; Rein
Niebergall. u DacSurny,
New-York tribune., 1922-09-18
SECOND GAME
Totals. rs SEEMS Totals. 2525lsio
%I3attnl fnr Dunn In i..-...a..

Newark ......... oil % o o.
Two-bess hit---Wiggesworth Three
hase hits---iSarnhardt. Zitman stolen
bases.--Devine, walker. Sacrifices Mooers,
" y, WiESglesworth Left on bases-Jersey City,
T.. struck out-By Lucey nj, by
piteher--By 3arnhardt (zit,nan) UNI
plt es-Major, Kirk, Derr and Phyle Time
of garle---l 80 0
New-York tribune., 1922-09-18
.ssl,.a Ts,sl, sse.s27lei totals. srsiaaTisI

Cincinnati .. n,n nnees
New York az oo
Two base hits--puncan Barxrava Threa
nase n hiI,- Daubert. Sacrifces-P PineiI, Fon.
sosa' harSrave, Stolen basa-- ronssea
Tas, ~. On pases---New York, Z: Cincinnati G.
i2'isoie L5ouoie p.ays-~Baneroft Rawlings and
sa,,yi : =, Maxey. psnbert and Tonssca Fri,ch,
sS.%wlihss ana Kelly. Fonseca and Daubert
~ teSN out---hy Nehf. 3. Bases on balls
r,,s gW men,. 4 umpires. Rigler and ouigley.
New-York tribune., 1922-09-18
American Associations

louisville, 3; Milwaukee, 2 1st).
gMilwaukee, 8; Louisville, o l2d).
Kansas City, 6; indianapolis. 3 C1st1
Kansas City, 4; indianapolis. 3 l2dl
~ minneapolis. s.; Toledo, 5 f1st).
doieoo, 8; Minneapolis, (2d).
ASsto'Imbus, 4; st. Paul, (lst).
st. Paul, /; Columbus, 0 (2d).
New-York tribune., 1922-09-18
Pruett Holds Hugmen to Flee
Hits and Strikes Out Eight
Browns Center Attack on Hoyt in Sixth Inning and
Jones in Eighth; Ruth and Williams Get Homers,
While Sisler Breaks Continuous Batting Record

1.-THE Yankees had to
the Browns lead gamebu it
still lead tilted home run
New-York tribune., 1922-09-18

iants vs. CHM. to-day. 1880 II. M.. polo
COS Cd stand Adm. s1io, inc tax AZ, o,o
New-York tribune., 1922-09-18
FIRST GAME

Two base hits-Dehaney. Holt Home
ruil--jacobs. Stolen base--Brainard Sac
rifces-Walker. Kneisch (2>, Eisman.
Double plays-zitman. NIcCarren and
Dunn: Walker and Benes Left on bases
Newark 5. Jersey City IL. Bases on balls
on cellars. 4; off Kneisch. A. Struck
out-By Kpeisch 4. Wild pitch-Zeliars
Passed hail--Dehaney TImpires--Derr
Major Kirk and Phyle. Time of game
--2:20
New-York tribune., 1922-09-18
Standings in Major Leagues

National League
YESTERDAYS RESULTS
Cincinnati, a; New York. 8.
Chicago. s.; Brooklyn, 2.
Other teams not scheduled.
New-York tribune., 1922-09-18
The score
Totals, s7ell27 II 2 Totals. 80 10 27 IL 2
FBatted for Bassler in seventh inning.
B1tted for OlEEon in ninth

Detroit ..........O0 01O O O 1-2
Two base hits-Rice, FothergiW sacri-
Pecl5inpaugh. Stolen base-Harris
Double plays Harris, Peckinpaugh and
Judge (2) Baesler and Rigney; Harris
ana judge; Peckinpaugh. Harris and
Judge. Left on bases--Washingt 8:
Detroit, s. Struck out-By Dauss, 4; by
Mogridge, j. Bases on bails-Off Dauss.
:; orr MogridRe 3. Hits-Of Dauss In
innings; off oleson, 9 in 2 Hit by
p1teher-By Mogridge Clancy; by Dauss
liamotte) Losing pitchcr-Dauss Um-
II :55. ~ e
New-York tribune., 1922-09-18
Eastern League

Bridigepcrt, 4; Hartford, (first,.
pnrm.ageport, q; Hartford, | iseeona).
Aaiispany, aisy, .; Springfield, 3 (first).
Nlpany, >; Springfield. {soconslA
Mew haven, II; pittsfield, S (first),
NV ~ raven, 81; Pittstieid, 2 lsoconi). !.
Wwo1cester, q; Waterbury, 2 (firstC
--------s~--~----s- =
BASEBALL to-day Bs.NsA .,.., -
New-York tribune., 1922-09-18
American League

st. Louis, s.; New York, i.
Washington, s; Detroit. Q
Boston, s.; Chicago, 2.
Cleveland. a. ph;Ia,nh;,
New-York tribune., 1922-09-18

basspail to-day, Ebbsts Field rsroeklyx
., Shlcago. 1880 p. M,---Advt.
New-York tribune., 1922-09-18

Whitley Witt, Yankee victim in YES
fesday's bail game of a hoodlum.
New-York tribune., 1922-09-18

Hoyt did a lot of pitching in the
second inning before he set aside the
belligerent Browns.
The Seward gateway., 1922-09-16
UTQNOB|LE STRUCK
 BY TRAIN, FIVE DEAD

PRINCETON, Ind. Sept. 15-J. w. Burris of Henderson, Ky, and four members of his family were killed when their automobile was struck by a Chicago & Eastern Illinois train at Haubstadt, Ind, ten miles south of here.
The Seward gateway., 1922-09-16
SHIPS AWAIT
 RATIFICATION OF PACT
 SENDING THEM ID DOOM

TOKYO, September 16-Although the Kaga, one of the great partially completed battleships to be scrapped under the terms of the Washington treaty limiting naval ornaments has arrived here, ready for the breakers to commence their work of destruction and sister ship the Tosa has beer lowed to Kure for similar treatment not a rivit will be drawn from thel' hulls until the treaty has been f1nall, ratified by all the powers concerned
 The same applies to the battleship Amagi and Akagi, the former of whlc has been brought here and the latte taken to Krue to be converted Into air plane carriers under the terms the treaty.
The Seward gateway., 1922-09-16
WALLA WALLA PIONEER, NINETY ONE YEARS OLD, HEADED EAST WARD ON HIS TWENTY SECOND TRIP ACROSS UNITED STATES

WALLA WALLA, Sept. 16-An old man. hoary of head yet clear of eye, and clean and healthful of complexion despite his ninety one years. is headed eastward on his twenty trip across the United States. He is Ezra Meeker, pioneer, lecturer historian, who has spent seventy years of his life in the Pacific Northwest
 The old emigrant became national ly noted fifteen years ago, when, in his seventy fourth year, he completed in third trip across the country in an OK team, arriving in New York City late in 1907.
 To date Ezra Meeker has made sev- enteen transcontinental trips by trai~ three by ox-team and one by automO- bile. On his present journey he is tray cling by automobile and train. His mission is to gather data preparatory to the production of moving pucture historical serial to be known as the Winning of the Farther West"
The Seward gateway., 1922-09-16
GIBSON NAN CLAIMS
 HE $ STILL AL|yI

PENDLETON, Sept. 16-Walter I Scott, a farm hand of Helix, Oregon today walked into the coroneT's Of flee and denied he was the corpse found Wednesday near Pendleton. 1h' body, which had been identified by ter different friends of Scott, was foun' on the bank of the Umatilla river. The neck was broken and there were fev abrasions on the scalp. The pocket of the dead mans clothing were turn ed inside out.
The Seward gateway., 1922-09-16
JAZZ MUSIC MAKES
 BOV|NES GIVE MORE
 MILK, SAYS PLAYER

SANTA MONICA, Cal, September 16-Jazz music makes cows give more milk, according to Walter G. Brooks. business manager of the brass band maintained by employees of a dairy company here.
 Brooks declares that since 1921 the first organization of the band the cows have broken all records foT milk giving.
 "The more proficient we became, and the more harmony and pep we put into our selections, the more milk pro duction increased" Broks declared.
The Seward gateway., 1922-09-16
NOTICE OF APPLICATION FOR
 PATENT
Department of Interior, United States Land Office, Iunaau. Alaska. July s, 1922.


 Notice is Hereby Given that George H. Whitney and William P Lass, both of Juneau, Alaska, through tn ir attor ney in fact E. R. James, has filed ap- plication serial 0549.. fo- pa>ent under the provisions U. tho act of Congress, approved May 10, 1872. and acts amen datory thereof, for the JUNEAU NO. 1 LODE and J,'NEAU NO. 2 LODE CLAIMS, embraced in U. s. Mineral Survey No. 1420, situated in the kenai Mining District, Territory of Alaska, on either side of the summit of an unnamed ridge vest of Windy River approximately ciA miles south Of Jake lAf Bay and eight miles southwest Hf Snidovia, in latiIuQe 59 deg. z" min, 3u sec N; longitude 151 deg. 3J min 'N., and more particularly described as follows:
 JUNEAU NO. l LODE: Commenc- ing at corner No. 1, whence U. s. l.. M. No 1420 bears 5. S. deg. P min. 54 sec E. 2597S9 it.; running thence s. 2 deg. 35 min. w 600 it. to corner No. 2; thence N. AZ deg. 0S min. w. 1905 it. to corner No. 3; thence N. 2 deg. 35 min. B. 600 it. to corner NO. 4, tn6nC0 D. fl ueS. Uo HILL I 1905 it. to coTncr No. l, the place of beginning; containing an area of 1862 acres; variation 25 deg. 50 min. E.; JUNEAU NO. 2 LODE is the only adjoining claim
 JUNEAU NO. 2 LODE: Commenc- ing at Corner No. l, being Identical with corner No. 3 ur JUNEAU NO. l LODE; whence U. s. L. M. No. l42O bears S. 80 deg. 47 min fl sec. E. 353O.65 it.; running th-nct N. 65 deg 15 min. w. 1882 it. to corner No. 2; thence N. 2 deg. 35 mn. E. 600 it. to corner No 8; thence s. 65 deg. .z5 min. E. 1882 it. to corner No. 4; thence S. 2 deg. 35 min. w., 500 it. along line 4-3 of JUNEAU NO. 1 LODE to corner No. l, the place of beginning; containing an area of 16.991 acres; variai ion 25 deg. 30 min. E.; JUNEAU NO. l LODE is the only adjoining claim.
 Any person claiming adversely any of the above described vein, lode or ledge are required to file their ad- verse claim in this office within the period of publication or eight months thereafter, or they will be barred by the provisions of the statute.
 FRANK A. BOYLE,
 Register. First publication July 20, 1922. Last publication September 30, 1922
 Publish consecutively 60 times.
The Seward gateway., 1922-09-16

of trees are best adapted for that pur pose.
 In letter to MT. Britt, the NorN'e. gian forestry manager said that in its efforts to secure the most suitable trees for Western Norway experiments were conducted with trees from Ore gon, Washington and British Colum- bia. as we'll as from Alaska. Of all tho trees tried out those from Alaska showed up most advantageously. IT. fact the results obtained are said tc have been highly gratifying to Norwa! and indicate that the solution of the reforestration problem in the western section of that country has been found
The Seward gateway., 1922-09-16
NORWAY MAY USE
 ALASKA SPRUCE
 IN REFORESTNE
TESTS SHOW SlTkA SPRUCE IS WELL ADAPTED TO COUNTRY
 SEED SHIPMENTS DESIRED

That Alaska spruce may be the sal vation of reforesting sections of west ern Norway, is indicated by efforts be ing made by the forestry bureau oi that country to secure immediate shil ment of supplies of seed from Sitkf spruce. William E. Britt, Norwegian consul in Alaska, has ben asked by tn. forestry service of Norway to handle the matter.
 All the islands and mainland com prising the western part of Norway were stripped bare of trees many years ago, said MT. Britt. The Norwe- gian government has been giving ser ious attention to the problem of refoT- esting and has for a long time con ducted experiments as to what kind
The Seward gateway., 1922-09-16
NOTICE OF APPLICATION FOR
 PATENT
Department of Interior, United States Land Office, T,1o,, Aloc1yo Ir111r 1QOC

Juneau, Alaska, July $, 1922. Notice Is Hereby Given that George I. Whitney and William P. Lass, both If Juneau, Alaska, through their at orney in fact, E. R. James, has filed application serial 05495, for patent un- Ter the provisions of the act of Con ,ress, approved May 10, 1872. and ects amendatory thereof, for the STAR NO. LODE CLAIM, embraced in |. 5. Survey No. 1421, situated in the Ke- lai Mining District, Territory of Alas aa, on the northern slope of Red Mountain in (approximate) latitude 59 deg. 22 min. N; longitude 15l deg, 29 min. 45 sec. w.; and more particu- arly described as follows:
 Commencing at corner No. l, whence U. S. L. M. No. 1420 bears N. 25 deg. F min. 35 sec. W. 6865 it.; running thence N. 77 deg. 51 min. E. 500 it. to corner No. 2; thence S. g deg. 35 min. E 1499.75 it. to corner No 8; thence s. v deg. 51 min. W. 45990 it. to corne. No. 4; thence N. IA deg. 56 min. W. 15O0 it. to corner No. l, the place oi beginning; containing an area of 18228 acres; variation 25 deg. Ot min. B.
 There are no adjoining claims. Any person claiming adversely any of the above described vein, lode or edge are required to file their adverse iaim in this office within the perio't O. publication or eight months thereaft- CT, or they will be barred by the pro visions of the statute.
 FRANK A. BOYLE,
 Register. First publication July 20, 1922. Last publication Sept. 30, 1922. Run 60 days continuously.
The Seward gateway., 1922-09-16
EZRA MEEKER, OX- TEAM TRAVELER,
 |SOvNEW TRIP ACROSS CONTINENT

handled by committee of five of which o. M. Melton is chairman, and no price under 60 cents box be quot ed out that being the minimum fixed for profitable packing. Checks will be mailed weekly to growers in the pool. At the meeting 37,000 boxes were sign ed up and today a campaign is being conducted to bring all the growers in to the organization.
The Seward gateway., 1922-09-16
3'ATCHEsBALL DOPPED
 335 MOMENTUM
 ALMOST TuMBLEs HIM

DENVER, Sept. 16-"Dixie" Parker, catcher of the Denver Western league baseball team, today caught baseball dropped from the Daniels and Fisher tower 335 feet high. The tower is in the heart of the business district.
 Parker caught the third ball dropped from the tower, the momentum almost throwing him off his feet.
The Seward gateway., 1922-09-16
YAKIMA VALLEY PEACH
 GROWERS FORM POOl

YAKIMA, Sept 16-Peach growers of the upper Yakima valley, who pro- duce about 100000 boxes of Elbertas each season, met last night at the Fruitvale school and organized an up per valley peach pool.
 Marketing of the peaches is to be
New-York tribune., 1922-01-15
Difficult, Renored

Ircre was formerly one difficulty n
the incorporation of an Individual or
partnership business which has been
removed under the present law. Tn
der the provisions of the revenue act
OF 1918. as Interpreted by the Treasury
department. where property W. trans
teTred 10 corporation in exchange for
lts stock the exchange constituted a
closed transaction. and the owner of
the property realized gain or loss {
the stock had a market value and such
nlaFSet value wa> greater CT less than
the cost or the air market value as of
March, 1913, Of the property given in
exchange.
In many cases the business prorertv
OF an individual had greatly increased d
IN value, and to incorporate meant that
II would be necessary to pay heavy sur
taxes on an appreciation in value
which had not been realized
Under the new law, when CD per
son transfers any property. real, per
sonal or mixed, to a corporation. and
Immediately after the transfer is in
control of such corporation. or {2l two
or more persons transfer any such
property to corporation and INN edi
atciy after the transfer are in control
ol Such corporal on, ;,nI the amounts
OF stock, securities or both received hv
such persons are IN substantially the
same proportion as their interest in
the property before sucn transfer. no
gam or loss is realized by the ex~
Change Under this new provision a
partnership or Individual may incor-
crate It's business and issue stock for
prope rty. and tho stock VIII stand in
INC place OF property exchanged for in
-.