davidaulloa/AmericanStories huggingface dataset:
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
WELLMAN
MAKES HIT
On AIR

Il 4
Much noise NJ the steady bang.
ing kind and frequent severe
crashes made tuning distant
brOadcasts more Or less menace
"a the ear drums and family peace
last evening. The cool evening
found the family ut home both
SO far as listening. to local broad
casts WAS concerned and recover
ing from three days strenuous
holiday required
An oId-time minstrel show from
VIZ, which WRc unfortunately did
not get. the return 81 the Jewellers
quartet to the Seiberling program
of WRC, after summer IN Europe.
and Alice Wellman. soprano, Of the
Movie Club from yYMAIs contributed
the high spots Of loud speaker out
put last evening. There was also
an exposition of the fine, heart
stirring folk music Of Finland Ia the
early evening and Announcer Milt
Cross sang the words Of Keith Nc,
Leods beautiful '.Slumber soEg' IN.
the late hour that made the pro-
grams speed pleasantly.
L The minstrel show. a cigar subsidy
new to radio, introduced AL Bernard
and Percy Hemus as end men. Ber-
nard Is well known to radio listen
.ers, having been one OF the popular
Record Boys OF several seasons
ago and being the While" Of the
popular "Cabin Door affair. now.
current Of q Monday. Hemus has
also happened once or twice along
the wave lengths, but never to such
effect as last evening. The show
was Joy To old.timers. as Il con
tanned all of the regular minstrel
features that drew crowds TO the
theaters generation ago.
Alice WeIIman, who is singing 81
the Palace Theater this week, came
Ito the naicrophone with the kind Of
4 soprano voice that makes itself
at home til the family living room
through its charm and general ap.
peal and had behind 1t an intell-
gence III ipterpretating popular bal-
lads heard only occasionally BY ra-
dio audience. The program also
presented Pharmacist Earl Crimes,
United States Navy as tenor sOIoist.
Grimes has been heard during sew
eral. concerts of the United States
Navy band and gave AN excellent
account of himself last evening.
The IClicquot exponents Of poppy
tunes surprised the home folks
by stagine most of their features
at wen known public places In
washington and Philadelphia. One
number was supposed to he played
at the Capitol. another Il the
white House ana both the New
willard and MayfIowe provided
k1ocale for the announced dance
tunes. The usual Voters Services
exercises were interesting and the
Esveready outbursk provided or
chestra1 and vocal Items that kept
the evening speeding along
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
I'm I ID|NESS | n
PARLIAMENT
~ International News Service

nv international News Service
LONDON, Sept. 5.--After A years
spent among members Of the House
81 Parliament here, Mrs. Annie
Thornton Is shortly retiring with
the conviction that all legislators
are as "untidy as a lot Of school
boys. =
Every day for "A rs-wifh he
exception of Sundays and holidays
Mrs. Thornton has attended the
palace OF Westminster. There she
has settled herself on the floor Of
enc chamber or the other, with
needle and thread, to repair the
holes in the carpets made by the
restless feet of the members.
Mrs. Thornton started repairing
carpets at Westminster at the age
Of is, and is now 81.
When Lady Aston first came 70
the House of Commons" said Mrs.
Thornton. 81 happened to be the
first woman she met there. She
smiled at me and said, You see,
my dear. they cannot get on with.
out us.
IN. P.'s are very untidy. They
always have been ever since 4 went
to Westminster, and suppose they
always will be. They are really
just like lot Of school boys"
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
Boy Tries Cops Bike
And Gets Himself
Broken Leg

when Edward Nvhalen, years
oid, Of the 1900 block 81 thirty.
fifth St. N WI. grows up he.
wants to Be policeman. and
more particularly : motorcycles
pIoiceman.
But Edward has lot of grow.
Ing Is do vet.
Yesterday Policeman Willard n.
Collins Of the Seventh precinct
parked his motorcycle near I'D
wards horne The lad gazed ak
the machine with longing eye
and wondered how ii would feel
to sit ID the saddle and imagine
himself the terror Of speeders.
He had almost climbed into the
seat when the. machine toppled
over On lis leg. Today Edward
was in Georgetown Hospital sur-
fering from possible fracture
Of the left leg, and growing
realization cf the necessity 81
height and weight requirements
for the force. which have not
however. dimmed his longing 10
be q cop.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
DR.. Mclaughlin, Dean
At C.. IT,. Seriously Ill

DIR. Peter J.. Mclaughlin, dean OF
Catholic University Law School, is
reported In a serious condition IN
the Deaconess Hospital at Brook
line, Mass, as a result OF blood
poisoning. DIR. McLoughlin's left
leg was amputated by surgeons
about week ago. The infection
spread however, and another opera
ton was necessary.
DIR. Mclaughlin suffered an ills
lection OF the foot while on his
vacation at Falmouth, Mass. He
was confined to his bed for four
days with chills and subsedueHt
fevers before being taken to his
home at worcester. He has been
a professor in the law school 1T
the university for IL years.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
TOURISTS boon
To MAINE

PORTLAND, Me-, Sept. aside
from permanent capital investments
Names probable receipts from this
year's recreationaI business will
amount to $125,O00.OOO.
This figure was set BY Clarence g.
Stetson, Chairman Of the Maine De-
partment commission, and the Pine
Tree State member Of the New Eng
land council
Z, Mr. Stetson pointed out that the
incomes from recreational sources
ia Maine Tor 1927 showed an In
crease OF 10 per cent over 1926 In
the latter year the recreatiOnal in
diistry accounted for 500, 600, COO,
while iii 1927 III rose To $110, 00O, 900.
Inquiries this year, in response
70 advertising, he reports, have run
shout 20 per cent over those for
last year.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
MangIed Body Found
Beside Railroad Tracks

Apparently struck BY q train, tfle
nlangIed body of Ernest Neal, col.
ored. % years Of age. was found
near the Baltimore and Ohio rail-
road tracks near Westmore. Nd,
yesterday.
Montgomery county police are IN.
yestigatinR various evidences Of
foul play. including the finding Of z
,a2.caIiber revolver beside the man, 1
BODY. The firing of bullets Is said
to have been heard near the railroad
track some time before the body
was found.
AT the time Of his death the
notice were looking for Neal to ar
rest him for an attack he made
I1non his wife.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
Secretary of War Back
From Hawaiian Trip

After attending the sesquicentsn-
NAL celebration OF the discovery Of
the Hawaiian Islands as the official
representative of the United STATS.
Secretary of War Davis yesterday
returned to this city and was at his
desk in the department today.
Secretary Davis paid a visit to
Coolidge at Brule. Wis,
on his way here and It is reported
that he will take the stump for the
Republican Presidential ticket. The
War Secretary was accompanied by
Lieut.. Lester j. Maitland.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
Receiver Named for
First Resort Trolley

ATLANTIC CITY, Sept. 4. The
Atlantic and Suburban, the first
electric trolley Line in 1908 to- run
between Atlantic City and the
mainland. has gone into the hands
of a receiver, ais revealed III
advertisements N local news
papers.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
LOCAL PROGRAMS

WRC washington $50
4 90 dneyss MayfIower Orchestra.
800 Broadcast Of washington New
York BASEBALL cams.
4:s0--JoIly Bill and Jane; waldorf
Astoria Orchestra; motion pfe-
fl1re guide and baseball secIes
e.0O--aFarnous Paintings IN Many
Lands, BY Alice Hntchins
" 6:30--HoteI ST. ReRin Orchestra
:OO--Mfxed quartet
1880 Venetian nights.
s:00--Ipama Tfoubad0uTqs
s:30-- himoiive hour.
e.30--Corfect time.
9.30--T.igflt opera he sorearer.
1910 SIulnber n4uslcs
11:0O--W Weather f0Eecasfs
WIN N Washing TN AZ
"a 6.S rliiffy Club Baseball score
and News from Times r. -
studio.
Tony the Barber.
S0--BrunstWick Hour Of AEusie
S.s5- ma Alien, orcheatrn
a:OD- Ruby Slxlnn Bacon. cont alt0s
ana Chaplain Az IA. Wifher.
ss sssD. FsS nsssass & ia ausntts ;.
s.s5 RernheimeT Trio.
10 Il Tsate News Flashes. from
Times efald sttSfo.
ZOO n Rhfng ton -New York bass-
ball game.
Sill KIoman INSTRUMENT Co. pro-
gram
B.lB-Ths Town Crier.
s:O0--I5Inner Concert
B:30--Rfggs Program.
.WTFF--NT aalIing ton-203
7:sO--u E Army Band, sylvan
T.feater, Waahingfon Monu-
nent Grounds.
8.3O--c0i Chas. T. StenRle
S.45--Ben Austin. Tenor
9:00--Arthnr Al. Stone, Pianist
a:I5-9Chjck" Godfrey. Singing
Leatherneck.
D:s0--Book Chat.
9:45--Request program.
I0:00--Arthur Al. stone, PfanMt.
fg:15--HiIo Boys. 4
11:0O--Pfpe Organ md Jubilee
Singers from Washington
Auditorium.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1928-09-05
DIST ANT STATIONS

Il &Yas,f - ann. II q
jT@.ts n, $50 Is. ID. 49, 81.
a. IA e--1EsesktssAg en Lkr1 h9hekp.
XIV Clricng 50sbz0
:oo--s1 udio prograIa
WBAt9 ChtcAgO---5 10-860.4
9s00--FavOrite orehestras
10s00--De Dearborn OVeEpiEhters.
WCE1e-O Chicago 0&0-4BS.6
1z:0O-1Aayoy Orchestra
WAFM-~G lenKO.a~5 %0-a16
9:3N-@I3aftt0ne: tOnnrrow'g Tribune.
10s50--I en0r Orchestea.
1l:0n--Drcam ship: Drake Orchestra
Wis CnIeag 5O-34B
9.00-~Ghnral music.
40 Song shop organ.
WSAE@~1 simefmMn q 0 30 1a1s1
St0D--N H. q system
Corey Island Orcheatra.
VICE afnnia n01fn-- 11a-AnK
NJ kr}cl.esTsa f1rcherffns
III. <lrrr 81
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
DEMANDS
HELM Reputation
Massachusetts Leader Threatens to
Quit Party if Senator Is
Supported.

nv the Associated Press.
BOSTON. January 26.--Francis A.
Campbell. n leader in Democratic poll
tics in Massachusetts. Tuesday night de-
nandcd that Massachusetts Democrats
refuse IN attend the national conven-
tion ai Houston, Tex. unless Senator
| Thomas A. Hefiin of Alabama Is repu-
dated and his remarks In the Senate
condemned by Southern Democrats
1--WE Massachusetts Democrats have
a right to know whether Helm speaks
for himself alone or whether other
Democrats from the South are waiting
to see him go unrepudiated" Campbell
said. II want to know what other
Democratic leaders and Democratic
Senators think about IL. l. demand
they go on record.
Il am not going to Houston to listen
to vicious and unprincipled attacks on
the Catholic body of American citizens.
| do not believe that any honest Demo-
crat will. either. I want to know
whether we Massachusetts Democrats
are TO face such insults.
The opportunity TO repudiate Hefiin
Is before all the Democratic Senators
and members of the national commit
tee. The question Is a far greater one
than Gov. Smiths candidacy We in
Massachusetts can't remain in party
in which HefiinS have any support !
want to know the kind of people the
Massachusetts, Democrats will be sup
posed to associate with in Houston. l
can't shake the hand of an Alabama
Democrat who says Hefiin talks for
him. nor can other decent Democrats
from Massachusetts"
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
LONG RANGE RADIO ENTERTAINMENT

THURSDAY, JANUARY %, 1929
Scheduled for
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
MAYORS ONLY BROTHER
DENIES HELM CHARGE
Doctor, Kin of Montgomery Of
fetal, Says He Is Not Wed to
Priests Sister.
BY the Associated Press.

BY the Associated Press.
MIAMI, Ariz, January 26-Dr. Clar-
encc Gunter. who said he was brother
of Mayor William A. Gunter of Mont
gomcry. Ala, Tuesday asserted state
ments attributed to Senator Heflin con-
corning the Gunter family's religious
connections were oeerdraWn.
Senator Hefin in the Senate yester-
day criticized Mayor Gunter, who had
invited Senator Robinson of Arkansas
to make a speech in Montgomery. and
declared Gunters brother had married
the sister of a Catholic priest.
DR.. Gunter said: Il am the only
brother of Mayor Gunter OF Montgom-
cry and Senator Helms statement as
regards me is untrue. The nearest APP
proach to an outstanding religious con-
nection by marriage in the family came
when my brother-in-law married a
Mormon"
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
WRC-Radio Corporation OF America
(i68.5 McterS).

(i68.5 Mcters).
lis pm.--Luncheon OF the new
York Advertising Club.
3:l5p.m.-Studio program.
$3.50 p.m.-"Latvia." by Arthur d.
Lule.
pm.-Studio program.
Ais Manhattan Trio.
4.3O p.m.-Afternoon Players.
:3Op.m.--Van and his orchestra.
pm.--Waldorf-A Orchestra.
$50 p.m,-Motion Picture Guide.
6:35 .m.--Waldorf- Astoria Orchestra,
GAS p.m.-"Flying Time"
p.m.--Concert by the United states
Marine Band.
p.m.-Dodge presentation.
$3.50 p.m.-Hoover Sentinels.
p.m.-Correct time.
9pm.-Clicquot Eskimos.
10 pm--Smith Brothers.
1880 pm-Weather forecast.
1890 to 1880 pm.--SWanee Synco-
pators.
Early Program Tomorrow.
GAS a.m.-Towcr health exercises.
8 p.m.~~Federation morning deVo-
tons
8:l5 am-ParnasSus Trio.
$50 to 8:45 am.--Cheerio.
10 .m.-Dr. Royal S. Copeland Hour.
IL a.m.-Betty Croker home service
talk
ll:l5 a.m.-Radio Household Insti-
tute.
1880 a.m.-Studio program.
ll:55 am.--Arlington time signals.
IL noon-Farm flashes.
1910 pm.-Organ recital.
12.45 pm.-Palais dor Orchestra.
las pm-Studio program.
2 p.m-"What Is Home" by Grace
Crane Smith.
2:l5 p.m.-Parnassrs Trio.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
AaO.9--WCX-WJR Dctroit---6eO

?:0n--At eyentic.
y :Qo--~Mayweil hour.
1o:00-Balliite hour.
35".:--WWJ Detroit-S50
q 30--niuncr music.
\ .n0--Dndco presentation.
4 :.bn-fluuNPr Scnttncls
a.un-~Choauot Eslmos.
aa9..-WBAP Fort Worth--GOO
7:0o--Conccrt orchestra.
p an-Muslcal hour.
IL ,Q0--Organ.
i22 :'---N0S Jefferson City--.IO
S:0o--Stndlo program.
4 10 Address.
p;l5--Dcpartment of Education hour.
3.0.:-WDAF Kansas City-SlO
7o0-School Of the Air.
,on--nodge presentation.
S30--lloovCr Sentinels.
9.0p-MaNwell hour.
"93.9-WTMJ Milwaukee,. OcO
s:0o-nodre presentation.
9:0O-MaXweli hour.
IL .0O-~DanCe music.
aO5.:-WCCO Minneapoiis.St. raul--.fO
= :3o--Hoovcr Srn,inels
9.ao--Hamlne University.
10 .W-Chicag0 opera.
aa9.:-W0N san AntonIo--6OO
10:00--Kelvinator hour.
5t5.i-kSD 81. Louis--JS0
s;00-Dodge presentation.
S.3o-iioovcr Scntinels.
3:00--Maxwell hour.
3iS.6--KVOO Tuisa--S6O
s00--Dodge presentation.
S:3O--llnoyer Scntmels.
p;0o-Maxwel! hour.
3it.S-WCBD Zion---s.0
9:o0--Douhle trio. Celestial Bells. wicd
mar Sisters Hire String Quartet
WESTERN.
5GS.5-kEI Los Angeles---3i0
II ;o0--Calfornia Petroleum program.
l20o--DodGe presentation,
416.i-kHJ los AngeIes-120
II :00-Concert orchestra.
:ooa--Concert orchestra.
336.9--kNX Los Angcles-S90
10;00--Orgsn recital.
IL 00--Coultcsy program.
.NUa---Dance orChestras.
3st.4-KGO OakIand-.s8
lS:oo--Dodge presentation.
IL :303--Moon Magic.
0oa--Dancc music.
5os..-KLX OakIand--590
a:3o-Dodge Trio
II :o0--Dancc music 90 hours,.
49I.5--kGw Portiand--8I0
a3o--Goiden West Girl.
l%:oo-Dodce presentation.
45i.3-kFRC san Francisco--660
IL .On--Movip club
1:003-Dance music g hours1.
422.3-kPO San Franciseo-s10
II :0o-~California program
12;oi--N. j. {. program.
l:ooa--Ifance music - hours).
3iS.G--KJR SeattIe---S60
II ;3o-A. Il. e. musical program.
! .uQa--nance Music - hours.
3;0e-kHQ spokane-s10
IL .nn--Dodge prc<cntation.
;Qoa--Danca music - hoursl.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Named for Radio Union.

Mai. William r. Blair, Signal Corps
attached to the Office Of the chief
signal officer, Munitions Building. has
been nominated by the War Department
for membership on the executive COM
mittee Of the American section OF the
International Union Of Scientific Radio
telegraphy.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
ARLEN Is REPORTED
ENGAGED TO COUNTESS
London Awaits Announcement O!
Eetrotkal Of Novelist 20
European Beauty.

~ tie ArsDs4ai'gs FseFs-
LONDON, January 26.--IiDrary Lon
6off vas interested may IL t1e report
published by the Daily Express, saying
that II was understood tnat the engage
ynent Of Eickael Ariegl novelist, ~
Countess Atlanta KercaU would BE-
mace public shorty.
Counts RegcaD IS the daughter 81
flrtr,f Hiezancef E"reaI.. orCc lord
CHAMBERLAIN - KiI2 George ~ Cr'efe.
SIZE Is youthful and q beautiful brunette
SIZE is deaslDed A. being or ~ the
,g,oss accomplished dancers AID SKATERS
~ Sc Moritz. GT.tDerlas4c where Arlen
also is 81 present
Countess Atlanta Hetcati Is Tho
daughter o. Esglnt Mfreau mo ms fist
vgfe tie fDfDaeF i!aTlet wright 81
f.leselapd. Her !Gplter Is Ho% Inc wife
If Baron Ep3es3ch 9Dl Plug;
Michael hTlen DpDkH. The CfreFl
psi" apd "Ihes" Charming people
su toyed great popularity Ia hnleriea
.4yeral years aRy They we're a0bae
ayentjy dranDasiud sho procured III the
Tinted gtSteS.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Turkish Towels, Zoe

zoo Turkish Towels, SLIGHTLY iRKEGCLAE
Very soft and absorbent Attractive borders.
Consist OF one large towel and THO wash cloths
Attractive colorS. Soed from display
leo PilieweasrS sec each: were more. TWO y<>c.-
lar SiFeS-42SS6 and 4sxSs, Heavy ggs6s-:Ess
from dressing
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Local Radio E. tertainment
Thursday, January rs. 1928

NAA-Washington Navy Yard (434.5
Mcters).
3:45 D .m.--Weather Bureau reports.
g:55 p.m.-Arlington time signals.
1905 p.m.--Weather Bureau reports.
WRHF-American Br0adcasting co.
(322.4 Metcrs).
pm.--Old-time tunes.
6:3O to 7 pm.-ODonnell half hour
of music.
Early Program Tomorrow.
10 a.m.-Woman' forum conducted
by Betty Brewster and Ida Bcnter
1925 a.m.--"Interior Decorating" by
Ida Benter
1890 am.-Musical program.
IL AMBIGUITY talk by Bertha Par
kcr.
ll:O5 to 1870 a.m.--Advertiscrs' pc
Rod of music.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Ruffled Curtains, S5c

$50 Pairs Crisp. Sheer AEaTGu!Sc$te Curtains
complete with tie-backS and russ.e2 valance. SPY
cially priced for TOMORROW only,
100 Drarery and Cotton Dress Goods Short
Lengths greatly reduced for immediate clear
ance.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Children's Shoes
Greatly Reduced, S5c

10 Georgette Console Lamp Shades SttOIrfy
IMPERFECT. Siaa: were $S.sa.
8 silk Boudar Lamp Shades shopworn and sailed
from display. sse: were xiao
Georgettc He'd Lamps. 81; were $taa
| silk Junior Lamp Shade. Ss,as; was S7.se,
20 Mahogany finished CandteStickS, sac. sae,
Down STAIRS StOkE
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
Silks Short Lengths

tso Short Lengths. Reduced a 20 Il fer clear
ance. Assortment WclugseS SaFla$ tat crspS$
radiunlS, tasfesaS, seogSeltcS ana raven a,k>aeSS
and sports SatlaS tsaycGs.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26

A remarkable wig OF hammered gold
has been found at Ur of the Chaldees
in royal grave dating back 10 $500
B. c.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1928-01-26
WMAL-Washington Radio Forum
Gals Mctcrs).

pm.--News flashes.
7:i5 pm-Dance program by the Co
lumbians.
p.m.-"Can We Live Forever" by
Science Service.
BIS pm.--Mary Louise Graham, So
prano.
Op.m.-Town Club IIaWaiians.
$50 p.m.-Joint recital by Portla
Clifford Bailey, mezzo soprano, ana
Donald Brown, concert pianist.
1918 pm.---NewS flashes.
Evening star., 1928-04-15

has eased of the past week with values
showing a decline of l to ia cents a
dozen from opening prices Monday.
While receipts have been fairly liberal
the past week cold storage operators
are now taking hold more freely and
accumulations the latter part OF the
week showed a considerable drop. The
market closed today at 2614 q dozen
for firsts in free cases and 81 to 26 q
dozen for current receipts as TO size
and quality. Duck eggs have been In
more liberal receipt the past week and
with demand easily satisfied the market
shows a decline at IS to 80 dozen.
Potato Receipts Liberal.
Receipts of native and nearby white
potatoes by both truck and boat, whiie
fairly liberal the past week. have not
been in excess of the demand and the
market holds steady with values a
shade higher at 200 to 2.25 per 100
pounds, but McCormicks and reds Will
not bring over l50 to LIS, and No. 2
stock is not wanted at any price. Sweet
potatoes and yams in generally light
receipt and the market Is f1rmer and
values higher. but 1t takes good dry
stock to bring top prices of 800 and
400 barrel for the former and $50 to
400 barrel for the latter. Bushel
hampers, both sweets and yams. sell
mostly Loo to 200 as to size and quail
ity. but No. 2 stock moves slow at so
to rs.
Spring vegetables from the South
now have the call and only native and
nearby garden truck showing quality
attracts attention at the following quo
tations. Kale, 35 to so bushel; onions
Evening star., 1928-04-15
SENATORS OPPOSE
SURPLUS TAX ITEM
Provision in House Bill to Be
Eliminated From Present
Indications.
BY DAVID LAWRENCE.

The Senate finance committee Will
eliminate from the tax bill that provi-
sion inserted by the House, which at
tempts to fix definitely the amount Of
income that corporation must dis
tribute annually out of its surplus
The House bill provides that at least
20 per cent of accumulated surplus must
be distributed. Previously the tax law
had simply stated that there would be q
penalty applied in any case where the
accumulation of surplus was "unreason-
able" This left ii to the Bureau of
Internal Revenue to decide and the
right of appeal. naturally. was given to
the taxpayer. Considerable doubt has
been expressed as TO the constitution
al!ty of this section of the Law and IT.
never has really been tested. Few cases
have ever been prosecuted.
Attitude Toward Law.
Under those circumstances corpora
tions are willing to go back TO the pres
ent provisions of the law which they
regard as more or less ineffective. For
they say who Is to determine in a par
ticular business what is a safe or unsafe
accumulation of surplus and what the
hazards Of the future are likely TO be.
In the new proposal. real estate cor
porations are particularly affected. Jo-
seph r. Mann of New York, represent
ing the Building Managers and Owners
Association of New York. and repre-
sentatives OF similar organizations of
other cities have appeared before the
Senate committee 10 explain the hard
ships that would be encountered If the
House provision became Law. Mr.. Mann
said, in part:
When If Is realized that building
companies must in many instances use
all of their valuable earnings toward
the amortization Of mortgages or toward
providing sinking funds to meet mort
cages, and for reconditioning, replace
ment and other unusual but essential
provisions. 1t Is TO be seen that the
infiexible provisions of section l04 are
singularly harsh in their application To
corporations owning and operating
buildings"
Many realty corporations are pound
By their agreements with first mort
gage boncholdcrs 10 retain as dig a
surplus IS possible and some are even
restricted as TO the paying OF any COM
mon stock dividends while the mort
cages remain unpaid
Just how il would be possible 10 force
distribution Of dividends In violation
OF contractual agreements with bond
holders has been one Of the perplexing
questions advanced. II led 10 the in
formal decision 10 rewrite the House
provision and perhaps go back 10 the
present section 220." which has been
tne subject of so much discussion in
recent years as TO what constitutes a
r. .Bonable or unreasonable surplus. but
which never has had the practical ef-
feet Of forcing any distribution except
in few instances Of paipable evasion
OF taxation.