Evening star., 1925-11-22

means committees OF Congress.
.r The association is made up of rep
resentative golf organizations from
coast to coast. the result of move
ment begun some months ago in New
York. The House ways and means
committee. which recommended
total tax reduction of more than
S3GS. 500. coo 10 days ago. took no
action on admissions and dues. al
though il urged several other anal
oguus reductions.
Golf and country clubs an an
nouncement BY the association says.
are not run tor profit and few. If any.
of them do profit in doiarS and cents.
as will be evidenced by examination
Of their statements. but in terms OF
aiding their fellow men in building up
health and character they prurt ma
teriaIiv. In time of war or to pay Oft
the national debt. 1t would seem that
the fair method of taxation would be
to tax those things which are not
necessary 10 the everyday life OF our
citizens. but are more or less luxury,
first. and then on down to the absolute
necessities OF existence. huSe taxes
should be taxed. but golfers do not
play golf for profit.
club NAV remain within the law ana
also avoid payment of the tax on
stock certificates. First, by simply
transferring the ownership OF the
property TO a holding company and
still recurring d new member to sub
scribe to stock in the holding company
second to classify their club certif-
icateS as first mortgage bonds, winch
in reality they are. and, third, mas
toe
or not they are taxable depends on
their being prerequisite of mem-
bership, then abolish the purchase OF
a certificate as q prerequisite OF mem-
bership, having other classes OF mem
hership Whereby the purchase OF a
certificate is not a prerequisite and
by electing men to membership IN
the club with no requirements. ana
after they have become members as
sessing them as members Tor tneir
nroportiOnate share of the cost of the
property. which latter assessment does
not attach a tax.
Investigation has proved that clubs
have not doubted the law as regards
the tax on dues and initiation fees.
the latter as defined in clubs, but have
paid the same when due. Few clubs
nave paid tax on certificates or stock.
1t is peculiar that after seven years
Gently the Treasury Department found
il necessary to send ont experts to the
numerous clubs to examine their con-
stitutionS and bylaws relative to the
tax on certificates. Is it possible that
seven years after the war was ended
it is only now with the present sur
plus in the Treasury that it has been
rleCided that taxes on club certificates
are essential for revenue
An exhibition match at one of the
Washington courses next Spring IN
which Leo Diegel and John Farrell
wjll play against Roland X. Macken-
Zie and Fred Mcleod is proposed from
New York. 1t might be held when
ne youthful Middle Atlantic cham.
pion returns 10 Washington for the
Easter holidays from Brown Univer-
sitv. Roland also will be here Christ
mas He is playing golf only about
rnce Il week, according to letters to
his family, but expects more time to
play in the Spring.
Further cl,anyes in the course AZ
Washington Barracks, where Capt. j
II. d Cleland already has accom-
pIiShed great improvement, are con
ienlplated. Capt. Cleland, beginning
two years ago with course that was
little more than revamped pasture,
has transf formed the Barracks course
into a fairly good test of golf. course
that suits admirably the man who can
not shoot par golf. Particularly has
m. most athletic officer obtained fine
green's. Planted to creeping bent only
Il year ago, the greens today are as
good as any about Washington and
better than those at several of the
larger clubs. OF course Capt. Cleland
has not had the yardage of green
surface to grow grass on that green
keepers at the other clubs have hao
10 contend with. as the greens at the
H.. Co 'ese corrse arc small. BGt he