davidaulloa/AmericanStories huggingface dataset:
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
INCOME TAX FACTS.
No. 10.

"A taxpayer engaged In a trade
or business in which both cap
rital and personal services are
material reducing fac
tors also Is given consideration in
computing the tax on earned in
come to which the Is per cent
credit applies.
The revenue act provides in
such cases that q reasonable
allowance as compensation for
personal services" shall be con-
Sidered as earned income. Such
allowance Is not to exceed 20 per
cent of the taxpayers share Of
the net profits of such trade or
business. For example, a taxpay-
er received in 1880, from a busi-
services and capital are material
income-producing factors, a net
profit of $4,000. The Is per
cent credit Is computed on 20
per cent Of $4,000, or $4,000.
The amount payable is the tax
on $4,000, less IS per cent Of
the tax on $4,000.
Within the range of the sec
ond class Of earned income are,
many kinds of professions in
which individuals are associated
as partners. When the facts in
each case indicate that the pro-
portionate share to each partner
of the net amount of fees from
the professional partnership truly
represents compensations for per-
sonal services actually rendered
by him, such partnership share Is
to be classified as earned income
in the individual return. If such
share does not represent CONF
pensation for services rendered,
but instead represents gain de-
rived through the employment Of
assistants who do all the actual
work, it is not to be classified as
earned income to the taxpayers.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
BILLBOARD FINE
MEASURE OFFERED
Maryland Bill Would PenaIize
Signs Without Property
Owners Consent.
By Stan Correspondent of The star.

BY Stan Correspondent OF The Star.
ANNAPOLIS, Md, February IL
Manufacturers and merchants who
have been promiscuously posting signs
on private property without the consent
Of the owner will be subject to $40
fine for each such free advertisement"
If the Maryland General Assembly
adopts a bill introduced yesterday by
Delegate Oliver Metzerott Of Prince
Georges County, Republican floor
leader.
The bill, In effect, puts teeth in a
law now on the books. The present
statute, however, is practically unen-
forceable because it is necessary to
catch person In the act Of posting
the sign to secure conviction.
Delegate Metzerott has added para
graph to the law making the presence
or existence of any advertisement or
sign on the public highway or adjacent
private property prima facie evidence
that it was erected by direction or with
the consent of the person or corporation
whose business or merchandise is adj
vertised on it. In the case of national
concerns the Maryland agent Is held
responsible.
The bill also would make persons or
corporations convicted subject to fines
of not more than $40 for each offense.
Delegate Metzerott is also the author
Of another anti-billboard measure now
before the Legislature. His other bill
attempts to regulate and restrict OUT
door advertising through licensing and
taxation. The two bills do not in any
way conflict.
A third bill, similar to the one first
introduced by the Republican leader, is
being drafted by Democratic members
of the House and may be presented
before the end of the week.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
BANANA FIUCKSTERS RUIN SLEEP
OF POLICEMAN; LAND IN COURT
Officer James McWhirt Doesn't Eat Tropical Fruit, So
Insistence Leads to Fight and Arrest of Pair.

in his shirt sleeves and said he didn't
want any bananas.
He added, q moment later, that he
didn't want any bananas and mentioned
that he was q policeman, The huck-
sters said they didn't care, or something
to the effect that policemen, too. eat
bananas.
What happened seemed inevitable
fists were snapped instead Of bananas
and currency. wait" said McWhirt
while I call the police"
But while McWtil1t stelephoned, the
hucksters motored on-MGWhirt didn't
for assault
IN Police Court, Cicala, Vf 1918 n
street northeast, and Ellwoods q 1928
MoDtello avenue northeast, sad they
wanted TO put UP their banar sales
talk 70 jury
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
DANIEL w. LEARY HURT
WHEN CAR HITS CULVERT

Daniel w. Leary Of Lyon Village. Va.
was seriously injured today when his
automobile left the road near Falls
Church, Va, and crashed in a culvert.
Charles T. Jesse. Arlington County
lawyer and former member Of the Viz
Einia House Of Delegates, took Leary to
Georgetown University Hospital A cur
sorry examination disclosed fractured
leg and severe head injuries.
Leary Is an employee Of the Boulevard
Development Corporation Of Clarendon,
Va, and Is well known In Arlington
County.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11

Policeman James McWhirt, who must
rest by day because he's on duty by
night, has had his sleep interrupted
twice now-once yesterday to tell two
hucksters he didn't want any bananas,
and again today to press assault charges
In Police Court against Anthony Cicala
and Francis Ellwood, who seemed to
think he did want some bananas.
The latter two, insisting to Judge
John p. Mcmahon that what occurred
lust srappy salesnanship and not
assault, were held for trial February IS
on $500 bonds.
McWhirt was sound asleep when the
hucksters' truck rolled down Charming
street, he told the court. He was aroused
when his doorbell rang, but hoped who-
ever It was would 60 away. They didn't.
McWhirts alone 10 the hoalsa: went 0llt
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
|. j. ELLIS NOT ARRESTED
IN INSURANCE SVINDLE
Prosecutor Says Writ Was Not
Served Because He Was Con-
WINGED New Yorker Was Duped.

@@eSONNe~S~N@N~
NEWARK, N. j., February IL
Robert Grosman, special assistant at
torney general in charge Of enforce
ment of laws regulating the marketing
of securities, today said that lie Roy J..
Ellis Of New York had not been ar
rested, as had been enormously report
ed by the Associated Press, in connec-
ton with proceedings instituted last
October % by Grosman to prevent the
sale of stock in the New Jersey Acct
dent Insurance Co.
A writ Of ne exeat was issued at the
time for the arrest of Ellis as an official
of the insurance company, and bail Of
$4,000 was fixed by Vice Chancellor
Backes. before whom proceedings
against those alleged to be involved in
the illegal stock transactions were
brought.
Mr.. Grosman said today that the writ
had not been served, partly on account
of Ellis advanced age and also because
of Grosman's conviction that Ellis had
been duped by others.
The Associated Press Is glad TO make
this correction.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
CHARGE OF ASSAULT
DROPPED ON ATHLETE

Charges of assault, disorderly conduct
and drunkenness fled against Emil
Bozek, Georgetown University basket
ball and foot ball star, were nolle
pressed by Assistant District Attorney
Michael Keogh IN Police Court today
because Of lack Of evidence.
Bozek, who Is "a years old, was
taken into custody by seventh precinct
police after he IS said TO have resisted
arrest following row in q students
rooniing house in Georgetown on JAM
nary 81 -
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
HONOLULU TO GREET
TWO U. S. PUBLISHERS
Adolph s. ochs and Clark Howell
Due to Arrive Today From
San Francisco.
Rv tha Associated Press.

By the Associated Press.
HONOLULU, February 11.-Adolph
s. Ochs and Clark Howell, directors OF
the Associated Press, will be honored
by Hawaiian of1icialdom and the Homo
lulu Chamber Of Commerce when they
arrive here today from San Francisco
Mr.. Ochs is publisher Of the New York
Times and Mr. Howell is editor of the
Atlanta Constitution.
with other visiting newspaper anc
advertising men they will be guests al
a luncheon by the Chamber Of Com.
merce Friday.
Oficers of the chamber announced
that. in addition to the personal greet
ings, the luncheon would be compli-
mentary to the Associated Press.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
DRY Law Hit in Finland.

KLSTNGFORS, Finland, February
81 P1.-A conference Of delegates TO
the Finnish Central Union Of Agricul-
tural Producers, q non-party organlzas
tion with 100 600 members, has adopted
4 resolution denouncing prohibition as
detrimental to national and state econ
onay and morals. The resolution recon-
landed alteration Of the law.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
Col. Thomas H. Emerson to Retire.

Lieut.. Col. Thomas H Emerson, Corps
of Engineers, attached to the ONCE Of
the chief co-ordinator, Arlington Build
ing, this city, win be trspsferTed to the
retired list July 81, on his own appli-
cation, after more than 80 years active
service. He will have the rank Of col
onel on the retired list, which was the
rank he held during the World War.
For his services in the war he was
awarded the Distinguished Service
Medal
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11

i
At American University tomorrow morn
ING al 10 O'Clock. The services IN Hurst
han. on the American university
campus. Massachusetts and Nenraska
avenues. viii be open TO the public. Dr.
6izoo win speak on Lincoln
De Priest to Speak.
ARRANGEMENTS have been completed
for eSercises at the Mount Nebo Bap-
list Church, Sixth and streets, tomor-
row night, when there viii be a joint
observance Of Lincoln's birthday ami
versav and the 1O4th birthday anniver-
sary of Senator John B. Henderson.
This celebration is under the aus.
pices Of the Citizens Committee OF
Colored Ministers and Laymen's CIVIC
and welfare Association, the National
Ministers Evangelistic Alliance OF
America and the Cosmopolitan Baptist
Chnrch THE speakers at the exercises
Vdl be Representative Oscar De Priest
Of Illinois, Senator William H. King
Of Utah. Senator Daniel o. Tasting OF
Dalaware. Representative Robert Lynn
Hoeg Of West virginia, Prof. Kelly
Miiler of Howard University, Prof.
Charles p. Thomas Of Dunbar High
school, DR.. Earl L. Harrison, pastor OF
Shiloh Baptist Church.; DR.. Simon =.
w. Drew, pastor OF CosmopollIa y
GnulCHs oAcAAOP AtAWoA - $4,000 =
the Church of Christ: DR.. w. H. Gray,
pastor of Mount Salvation Baptist
Church; DR.. Henry c. Tillman, pastor
of Wesley A. NJ. z. Church; DR.. w A
.Alstock, pastor of Union Wesley A.
M. 2. Zion Church.. and Rabbi Went
worth A. Mathews Of New York City
Francis Drew will render a selection
dedicated to Lincoln's and Henderson,
birthdays.
Center Plans Program.
program also viii be held at the
THOMSON Community Center, Twelfth
and I streets, tomorrow evening". Lin.
coins Gettysburg Address and lantern
slides of his life and times viii feature
the exercises. Mrs. A. j, DriscoH u II
charge.
After the Lincoln exercises there VII
be card games and community singing
There will also be several one-act plays
This program inaugurates new pol
icy at the center. Each evening, begin
ming with Lincoln's birthday, the door
of the center win be open to adults ans
children accompanying them. In Thu
way 1t is hoped TO build up communit!
social club.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
Talkies Demanded BY slavs.

BELGRADE (R-The recent trend
toward economic improvement In
Jugloslavia is reflected in the demand
for modern motion picture entertain
ment and equipment. There are II
talkie theaterS in the country.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11

TIME Senate late yesterday con-
firmed Judge D. Laurence Groner
to be an associate justice in the
District of Columbia Court OF
Appeals. Action was taken
unanimously upon motion of Senator
Glass of Virginia, and without debate.
Judge Groner has been on the bench
in Federal Court for the eastern district
of Virginia for number of years.
At hearings two weeks ago some oppo-
sition to his confirmation was ex-
pressed by witnesses who complained
about a case tried before Judge Groner
more than seven years ago. The sub
committee which conducted the hear
ings and the Senate judiciary commit
tee both came to the conclusion that
Judge Groner should be confirmed, and
recommended him favorably to the
Senate.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
HOOVER WILL RADIO
NATIONS TRIBUTE TO
MEMORY OF LINCOLN

fconstnued from FIRST Page.l
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
'S2O,O[ll,O|)O RELIEF
|. HELD SURRENDER
Assault Puts New Life in At-
tack, but Supporters Are
Confident of Majority.

continued prom First page.I
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11


of views regarding the availability of
presidential possibilities.
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11
COPELAND WANTS
POOR PUPILS FED
IN PUBLIC SCHOOLS

CONTINUED From First Page.l
Evening star. [volume] (Washington, D.C.) 1854-1972, 1931-02-11

ut American University tomorrow morn
ING at 10 O'Clock. The services IN Hurst
HAN. on the American University
campus, Massachusetts and NEBRASKA
avenues. viii be, open TO the public. DT.
Eizoo viii sneak on Lincoln.
The Washington times., 1931-02-16
FIRE WIDOWS
ASK $4,000

A delegation of the widows of
Washington firemen who have
lost their lives in line of duty,
visited the House of Representa-
tives today. presenting their
claims for relief to Representative
Clarence A. Mcleod of Michigan,
acting chairman of the House
District Committee.
The widows asked for a pay
ment of $1,000 each from Con-
greSs, in addition to pensions
which they already receive from
the police and firemen's fund.
Among those who will be ef-
fected by the proposed legislation
are Edith M. Armstrong. widow of
James E. Armstrong; Gertrude M.
Bradley, widow of Preston E.
Bradley; Margaret P. Busch,
widow of Leo w. K. Bush; Lillian
L. Helm, widow of James G.
Helm; Mrs. P. w. Davis; Iris I.
Kaylor, widow of Ross H. Kaylor;
Catherine M. Keleher, widow of
Edmund P. Keleher; Naomi A.
Kidwell, widow of Lester M. Kid
we'll; Grace E. Koontz. widow of
Claude Koontz; Anne M. Lei
singer, widow of Raymond C. Lei
singer; Alice M. Mcdonald, widow
of Harry j. Mcdonald; Marion M.
McKinnie, widow of Oscar Nc
Kinnie; Nellie V. Matthews. widow
of william Matthews; Mary E.
Purcell. widow of John Purcell;
Sibil Rupe. widow of Claude o.
Rupe; Mamie V. Skinner, widow
of Earl Skinner; Inez Yetton,
widow of William Yetton; Hattie
P. Beall, widow of Lee Beall;
Catherine E. Brown, widow of
Timothy j. Brown: Mamie A.
Cation, widow of William Cation:
Jennie V. Callahan. widow of
Samuel L. Callahan; Florence
Greiner, widow of Albert j.
Greiner; Jane E. Griffin, widow
of Thomas A. Griffin: Wilhel-
nina Reese, widow of Charles A.
Keese; Mary H. Laughton, widow
of Edward Laughton; Ida A.
Mastin. widow of S. E. Mastin;
Lillian w. Mann, widow of j. L.
Mann; Eleanor Mowatt, widow
of James Mowatt; Margaret P.
widow of Joseph Null
hall; Jesse M. Stout, widow of
H. L. Stout; Mary G. Williams,
widow of Zedoc Williams.
The Washington times., 1931-02-16
$4,000 ASKED
FOR 4 TOES

Declaring that she lost four
toes and suffered other injuries,
as the result of having been
knocked down by skidding
motor bus of the Washington
Rapid Transit Company, last De
cember II, Caroline S. Hodgkin,
AIS Butternut st. N. w., today
filed suit in Circuit Court. for
$4,000 alleged damages.
The accident is alleged to have
occurred on Sixteenth Street, near
Walter Reed Hospital. The plain
tiff says that she was standing
at the bus stop and was knocked
down. when the bus skidded as it
attempted to stop. Although the
ground was covered with snow,
the bus company failed to have
skid chains placed on the ma
chine, she says. Attorneys Fred
B. and Cooper B. Rhodes filed
the declaration.
The Washington times., 1931-02-16
WOOD ANSWERS
CAS- CHARGES
Of PECK
Pressure Conditions Low,
Declares Utility Boards
Engineer; Check Urged

George A. G. Wood, president of
the Washington Gas Light Com
pany, stated today that he was
preparing an answer to charges
contained in a report by Bert H.
Peck, chief engineer of the Pub
lie Utilities Commission, concern
ing alleged violations of the COM
mission regulations by the COM
pany.
The gas company president said
his answer to the charges would
probably be completed late today,
and will be communicated to the
commission.
Engineer Peck's report urged
the comm ission to make a
thorough check Of the gas appli-
ances and immediate improve
ments in pressure conditions,
which he declared rendered gas
service unsatisfactory.
The Washington times., 1931-02-16
MINUTE.
APPEARANCE
ALLOWED
Hope Entertained Court Fight
Will Be Unnecessary for
Deciding Consent Decree

With last minute conferee
added, the meeting to settle the
wrangle over the electric rate con-
sent decree got under way this
morning in the offices of the Pub
lie Utilities Commission at the
District Building.
William NICK. Clayton, veteran
chairman of the Federation of
Citizens Associations, whose re-
quest for an electric rate hearing
back in November began the
wrangle of the consent decree,
was admitted to the conference
just before it began.
Told to Attend
After learning of the conference,
Mr.. Clayton called a meeting Of
his committee at which he was
given certain instructions and di.
rected to "crash the gate" of the
conference.
Others participating in the con-
ference include members of the
Public Utilities Commission, Cor
poration Counsel William w.
Bride and his assistant, William
A. Roberts; Peoples Counsel Rich.
mond B. Keech, and William
Ham, president, and S. r. Bowen,
general counsel, of the Potomac
Electric Power Company.
The conference was called by
the Utilities Commission and Mr..
Bride in an attempt to avoid
court battle over modification Of
the Equity Court consent decree
dealing with the electric rates.
Agreed With Bride
In sending out notifications of
the conference, it was pointed
out that the Utilities Commits
sion had agreed with Mr.. Bride
on petition to be presented in
court asking for modification Of
the decree. This will be pre-
Sented in the event no agree
ment is reached at the confer
ence.
The corporation counsel and
members of the Utilities Commits
sionerS held little wrangle of
their own for two weeks before
they agreed upon the manner of
preparing the petition to modify
the decree.
The Washington times., 1931-02-16
ATTORNEYS GIVE
SUPPORT To
PROCTOR
CompIainants Fail to Appear
at Hearing; Laskey Lauds
Candidate for Judgeship

The professional career of
James M. Proctor, local attorney
and nominee for a judgeship on
the District Supreme Court, was
defended by a committee repre-.
senting the District Bar Associa.
tion which appeared before a sub.
committee of the Senate Judiciary
Committee.
Mr.. Proctor's nomination has
been the cause of two complaints
lodged with the subcommittee
but, when Senator William H.
King CD of Utah opened the
hearing today. neither of the com,
plainants appeared.
Lacks Experience, Claim
Senator King announced that
he had received complaints to the
effect that Mr.. Proctor's expert
ence was not such as to warrant
his elevation to the bench; that
he had never tried an important
case, and that he was not COM
petent to handle the judicial posi-
tion.
John E. Laskey, former District
Attorney and chairman of a COM
mittee representing the Bar Asso-
citation, said that he had known
Mr.. Proctor for many years and
that the nominee had had an eX-
tensive practice and had formerly
been an assistant district attorney
Mr.. Laskey asserted that Mr.
Proctor has a proper judicial
temperament.
Other members of the bar asso-
citation committee who spoke in
favor of the nomination were H.
Prescott Galley, John Lewis
Smith, John F. Costello, and Nor
man Landreau.
Conduct Is Commended
There was some discussion at
the hearing about a case in which
Mr.. Proctor appeared as counsel
for the defendant, and Senator
King said that this case was the
basis of one of the complaints.
Members of the bar association
committee defended Mr.. Proctor's
actions in the case and said that
his professional conduct was of
the highest type.
Senator King said that he will
hold another hearing be-
fore he and Senator John j.
Blaine (RD of Wisconsin, the
other member of the subcom-
mittee, decide on a report.
The Judiciary Committee today
Senators Blaine and
King to consider the nomination
of Judge Isaac R. Hit and Judge
John P. Mcmahon for reappoint-
ment to the Police Court.
The Washington times., 1931-02-16
EDery Third High School
Boy in Cadet Corps

Approximately 80 per cent of
the boys in high school are mem
bers of the cadet corps, it was
revealed today by Col. Wallace
M. Craigie, professor of military
science and tactics in the local
high schools.
This number represents the
boys who are above IA years o
age and who have not been pre-
vented either by parental inter
ference or i'll health from par
ticipating in the activities of the
cadet corps. Colonel Craigie de-
clared,
According to the law, all boys
of IA years or more must enroll
in the cadet corps unless excused
because of objection by parents
or on the grounds that the boys
are not physically fit.
Colonel Craigie said today that
he was gratified that the service
in the corps was not compulsory
because of the psychological eff
fect' which compulsion would
produce on an adolescent boy.
He said:
"It is fortunate that these
boys in the formative age of
their lives are not compelled by
law to join the cadet corps.
InaSmuch as it is our purpose
to train the boys for better
citizenship, it would be impOS-
sibIe to accomplish our end if
the boys always felt a grudge
The Washington times., 1931-02-16
8 NOTEHOLDERS
SAY INTEREST
IS UNPAID
Claim SWartzeII, Rheem Re-
leased Trust Without KnoWI-
edge and Contrary to Law

Alleging that Luther A. Swart-
Zell and Edmund Rheem illegally
released a $2,25O,0 trust on the
Shorehatn Building before it had
been paid, three holders of notes
secured by the trust today asked
the District Supreme Court to re,
establish the trust and to fore
close it because of default in
the interest.
Plaintiffs in the suit are: El-
bridge P. Rhoderick and Martha
v. Rhoderick, 1419 R st. N. W.,
and Henrietta Moore, of Atlantic
City. They informed the court
that they own notes totaling
$10,500 of the issue of 2,790
notes secured by the original
trust. The trust was released by
Swartzell and Rheem when not
more than $2,O00,OOO had been
paid into their office on an at
tempted refinancing.
News to Plaintiffs
The plaintiffs say they had not
been advised of the refinancing,
had not assented to it and the
trust provided that it should be
released only after the interest
and principal had been paid in
full.
Harry Wardman and Thomas
P. Bones we're owners of the prop
erty and placed a five-year trust
amounting to $2,250,000 on it on
August /, 1928. The property was
later transferred to others and on
July 9, last while still encountered
by the trust, transferred to the
Shoreham Investment Company.
In the refinancing attempt the
latter corporation transferred the
property to Clarence Dodge and
Martin r. West in trust to secure
the the Metropolitan Life Insur-
ance Co.. for $1,6O0,000.
Amount is insufficient
A second trust for 100000 has
raised the fund to 100000, ac-
cording to the plaintiffs, which
amount is insufficient to warrant
release of the original trust.
Attorneys George Curtis Shinn,
e. Hilton Jackson and William E.
Richardson filed the petition.
The Washington times., 1931-02-16
Speed of Policeman
Saves Neighbor's
Burning Home

If a telephone or patrol box
isn't handy, it means nothing
to Policeman Jeff Henry, who
yesterday made a record run
from the home of Mrs. Lillian
Pulliam, 1919 Calvert st. N. W.,
to a fire house three blocks
away.
Henry was visiting next door
when he heard Mrs. Pulliam
cry out that her home was
ablaze. Seeing smoke pouring
from the kitchen window,
Henry started for the fire house
and in almost nothing flat re-
turned with fire apparatus.
The policeman staged a sim
liar race more than a year ago
when fire broke out in the
Pulliam home when he was
visiting a next-door neighbor.