davidaulloa/AmericanStories huggingface dataset:
Evening star., 1936-09-20
North Shore
Society to
Attend Fair
Tea-Dance Of Special
Interest to Younger
Colonists.

~ EvERLY, Mass. September 10.
u ALI Of the North Shore COL
onies will be well represented
- ut the annual meeting OF the
North Shore Horticultural Society, one
OF the best known in New England,
which will be held Friday evening at
the society hall In Manchester. Mrs.
Harold q. Cutler Of the Wenham col
ony Is president of the association.
A tea-dance and luncheon Of espe-
cial interest to the younger colonists
are on the social program for next
week. Mr.. and Mrs. Harris Nelson
will give q tea-dance at their West
Manchester home Wednesday after
noon for Miss Emily Nelson, daughter
Of Mr.. and Mrs. Arthur Nelson OF
Duncaster road, Chestnut Hill, and
for Miss Elizabeth Hampton Robb,
daughter Of Mr.. and Mrs. Wiley Robb.
Mr.. and Mrs. William r. Shrigley will
give q luncheon at Miramar, their
Marblehead home, the same after
noon for their daughter, Miss Eliza
beth Shrigley.
Mr.. and Mrs. Harold F. Mcneil Of
Chestnut Hill gave luncheon yester-
day for their daughter, Miss Janet
Mcneil, at the Essex County Country
Club in Manchester.
Mr.. and Mrs. Edward B. Cole gave q
luncheon this afternoon at Brookby
Farm, their Wenham home. for their
granddaughters, Miss Harriott Cole,
daughter of Mr.. and Mrs. Benjamin E.
Cole of North Andover, and Miss
Elwanor Coolidge, daughter Of Mrs.
William II. Coolidge, jr, OF Beverly
Farms.
Mrs. Joseph Letter and her daugh-
ter. Miss Nancy Letter, have closed
their Beverly Farms home for the
Summer and will return soon to
Washington.
Miss Mary Barclay Adams will re-
turn to her Washington home next
week after spending the Summer at
Quest End, her Summer home IN East
Gloucester.
Mr.. Keith Merrill, jr., son Of Mr.. and
Mrs. Keith Merrill Of Washington, and
Avalon, Pride's Crossing, will attend
Yale University at New Haven, Conn.,,
this year. Mr.. and Mrs. Merrill plan
to be at their Pride's Crossing estate
until well into October, when they
will go to Washington for the Winter.
Miss Eleanor Flood has returned to
Washington after visit with Miss
Anne Phillips, daughter of the United
States Ambassador to Italy, William
Phillips. at Highover, the Summer
home Of Mr. and Mrs. Phillips on the
shore OF Wenham Lake at North
Beverly.
Mr.. and Mrs. Herbert w. Kenway,
3r., Of Washington, are visiting Mr.. and
Mrs. Herbert w. Kenway, parents of
Mr.. Kenway. at their Beverly home.
Mr.. and Mrs. Ray Atherton have re-
turned to England after spending the
Summer with Mr.. and Mrs. John 8.
Lawrence at their Gravelly brook es-
tate in Topsf1eld. Mr.. Atherton is a
brother Of Mrs. Lawrence. Mr.. Ather-
ton Is counselor for the United States
embassy in London.
Mr.. and Mrs. G. F. r. Ogilby are
planning to extend their stay at Blue
berry Ledge. their Grapevine road
home at Bass Rocks, until well into
October. They will be on the North
shore for the wedding Of their nephew.
Mr.. Adolph A. Hoehling Sd Of WASH
ington to Miss Mary Duprey Of Wor-
cester.
Evening star., 1936-09-20
General Notes
Of.the Activities
In Sandy Spring

MISS SUE THOMAS. daughter OF
Mr.. and Mrs. Frederick l..
Thomas Of Tanglewood, has left for
Swarthmore College, Pa, where she
will be assistant dean Of the college.
Miss Thomas was one Of the gradu-
ates Of the class of 1885 Of the college.
Miss Jean Thomas Of Tanglewood
has left for Baltimore Friends School.
where she will be on the faculty Of
the primary department Of the school.
Miss Amy p. Miller, who has been
spending the Summer in Maine, has
returned and has taken an apart
ment in the village for the Winter.
Tho Misses Stabler entertained at
Evening star., 1936-09-20
board: Miss Marguerite Merisold, Mrs

board: Miss Marguerite Merigold, Mrs.
Inez Sheldon Tyler, Miss Clara Man
dershied, Miss Margaret Jean Bailey,
Mrs. Nellie Walker Irish, Mrs. Anne
c. Manchester, Miss Annabel Lee
Glenn, Miss Ruby Nevins. Mrs. Claudia
Rice Scott. Mary Meek Atkinson
Moore, DR.. Frances Moon Butts, Mrs.
Ellamay Colvin Thomas, Mrs. VIC
toria Faber Stevenson, Miss Mar
garetta Campbell, Mrs. nellie Miller
Virgins, Mrs. Edna Knight Gasch
and the chairman Of the Reception
Committee, Miss Dorothy Gatchell.
Evening star., 1936-09-20
Pen Women Plan
Fall Social PROGRAM

The League Of American Pen
Women Of the District have planned
an interesting program for the Fall
and Winter season. The first social
event will be a housewarming in their
new quarters at the Hotel Grafton
Monday evening, September 28, at 9
o'clock. Mrs. Beth Heath Olmstead,
president of the District Of Columbia
branch, will receive, assisted by the
following members Of the executive
Evening star., 1936-09-20
Wedding Date Set.

Miss Isabel F. Booth has selected
September 20 as the date Of her we'd
ding to DR.. E. Leonard Goodman. The
ceremony will take place at All Souls
Church and will be witnessed only
by members Of the immediate fam
lily and q few close friends. Miss
Tracy e. williams will be Miss Booth B
only attendant
Announcement Of the engagement
was made in May by Miss Booths
sister, Mrs. Jessie B. Hummer.
Evening star., 1936-09-20

. picnic luncheon Monday, having as
guests Mrs. Elizabeth Stewart and
her daughter Elizabeth Stewart. Mrs.
J. Elliott 01lpin. Mrs. Lotion Wesley
and Mrs. Albert Stabler. jr.
Mr.. tand Mrs. Frederick w. Nc
Reynolds and their daughter Alice
McReynolds are spending . week ct
Bethany Beach, Del.
Mr.. and Mrs. Milton Bancroft left
Wednesday for . motor trip through
Canada, joining their brother, Mr..
Frederick p. Moore, In the Catskills.
Evening star., 1936-09-20
Chain 4 Mile Long.

A mile-long chain with 6-inch links
was moved from one English town to
another on four short-coupled freight
cars. slack being allowed between the
cars.
Evening star., 1936-09-20

- EVERLY, Mass. September ~.
= ALI Of the North Shore COL
onies will be well represented
- at the annual meeting Of the
The Waterbury Democrat., 1936-11-13
Vice-President

Vice-PreSident
dore G. Bobilin of the First Meth
odist church will lead one group In
discussing Personal Religious Liv-
ing Through the Devotional Life.
Rev. A. II. Rapp Of the Berlin
CONGREGATIONAL church will lead an
other group in discussing Personal
Religious Life Through An Under
standing Of the Life and Teachings
of Jesus. Rev. Also j. Smith will
lead the third group in discussing
Personal Religious Living Through
Service. He Is pastor Of Grace
Methodist church.
AT 8 o'clock Saturday evening q
party, featuring games and dancing,
will take place at the central "Y".
Sunday afternoon at 3 o'clock a
gathering will take place at st.
Johns Episcopal church with Rev.
DR.. Hornell Hart of Hartford speak,
ing on Personal Religious Living.
Rev. DR.. Hart Is head Of the DEPART
ment of social ethics at Hartford
seminary.
Oficers of the Waterbury Youth
council are: President, Benjamin
Shinn; vice-presidents, l.. e. Kreig,
Plummer Alexander and Woodrow
Dillon; corresponding secretary,
Charles Sutherland; treasurer, Rob-
ert Sturges. Rev. Harold e. Craw
of the First churc his advisor Of the
council.
The Waterbury Democrat., 1936-11-13
CREDIT UNIONS
TO BE DISCUSSED

The consumer cooperative move
ment was discussed last night at
the Y. M. O. A. by Rev. Wayne
White OF Naugatuck, and Rev. AL
son j. Smith, pastor of the Grace
Methodist church. The session was
the first Of O series of weekly study
groups to be devoted to discussion
Of the topic. Twenty persons were
In attendance.
It Is the intention OF the leaders
to form a buying club at the end
Of six months discussion. Next
Tuesday night similar forum will
be held, with a discussion on credit
unions planned.
The Waterbury Democrat., 1936-11-13
YOUTH COUNCIL
PLANS PROGRAM
Two-Day Session Is Ar
ranged at First Church
November e, 70

The Waterbury Youth council has
arranged a two-day program for
Saturday and Sunday, November %
and -. The activities will open at
ESQ O'clock Saturday afternoon with
a service at the First Congregational
church after which there will be
three simultaneous discussion groups
in the central churches, the places
to be announced later. Rev. Theo-
The Waterbury Democrat., 1936-11-13

PEILrp MUIR.
= RAY, soft.
voiced Scots.
man, for years
an executive Of
the nited
Mine Workers,
is Lewis chief
field lieutenant
An the Clio
drive to organ
ize the steel,
auto, ru b b err
and several
9th er gre It
mass-p 70 due.
ton industries.
The Waterbury Democrat., 1936-11-13

HEAD Of the
ow full
United Mine
Workers with
its 100000
members, the
leonine John L.
LIE wis organ.
lied the Com
mittee for In
dustrial Organ
izatioh which
dehed the A. F.
Of L. and may
develop into a
separate labor
federation.
The Waterbury Democrat., 1936-11-13

CONFLICT oT
- jurisdiction
between the
CLOS planned
industrial un-
ions and estate
lished craft un-
ions is especial-
ly felt by AR
thur Wharton,
veteran head Of
the nachirksts'
union. He has
bitterly opposed
the acti vities
and plans Of the
CIO.
The Waterbury Democrat., 1936-11-13

90 understand fully the issues at
uispate and the chief problems in
voIiAL 1t is necessary to 60 back
:rto the annals of the history of
the uaionization movement In this
.ourL.y. The present conflict is not
a new development. II has been
heightened by the antipathies OF
The Waterbury Democrat., 1936-11-13
AT. OF |. MEETS NOV. IS;
FACES LEWIS UNION ISSUE:
UNITY OF LABOR AT STAKE
Convention In Tampa, Fla, May Try For
Compromise In Industrial Craft Controversy
Affecting Millions OF Workers
BY C. L. SULZBERGER
United Press Staff Correspondent

Washington, Now 13-(UP)-The American Fedora
ton of Labor will assemble in the additionally nonunion
city of Tampa Fa Nov 16 to decide whether the first
ous break in so of union solidarity shall become per-
anent and rreparae Hundreds of delegates from the
powerful craft unions which have buwared the recognized
voice of American labor since it's formal inception half
fury ago will determine in effect whether the labor move
ma Sha he from within or without
The Waterbury Democrat., 1936-11-13

Italy's motor coach service across
Ethiopia to take five C. six days
from Massawa to Adds Ababa will
have two classes. one for Europeans
and one for natives.
Evening star., 1936-04-13
MeM'what are you waiting for?"

He who hesitates is a loser!
That's bound to be the case
with any smoker who won't give
Double-MeZlow Old Colds a sport
ing "try-out."
Figure it out for yourself! If
you don't like Double -Mellow
Old Colds, you get a double cash
profit.
But if you DO like them, you've
found a charming new companion.
Why pass up this everything -to-wrn
ana nothing-to-los proposition?
Evening star., 1936-04-13

to be followed by similar groups hourly
throughout the remainder Of the day,
except from to pm.
The first lesson was designed to
familiarize the novices with the water
and to overcome any inherent fear Of
that element. Then will come exer-
cises in breathing. floating and strok-
ing The boys will be taught how to
do the American crawl, stroke which
enabled Johnny WeiSSmuller and
other champions to win titles.
The campaign is being directed by
James C. Ingram. head of the Y. M.
c. A. Boys Department, with the as
sistance Of his associate, Fred T. Car
penter. The corps of instructors is
headed by William Hutzell, who
coached the 'Y" boys who recently
won the District of Columbia junior
A. A. U. championship. Other mem
bers of the faculty" are William
Fry, Maj. j. S. Hawley, C. C. Mullady,
Evening star., 1936-04-13
100 HURT AS IRISH
R|OT|NC SPREADS
Observance of Easter Up.
rising Anniversary Awak-
ems Republican Ranks.
By the Associated Press.

- BY the Associated Press.
DUBLIN, April 13-WideSpread
manifestations of Irish Republican
sentiment arose today from the OBJ
servance of the goth anniversary
of the Easter uprising, marked by pa
rades throughout the Free State and
clashes in which more than 100 per-
sons we're injured.
At Cork, where opposition to the
government of President Eamonn De
Valera is strongest, Easter Sunday
passed without violence.
Dublins downtown streets, however,
were the scene of clashes. which the
police, welding batonS, attempted to
halt.
Republicans fought with Commu-
nists who tried to attach themselves to
procession of members of the Irish
Republican Army, en- route to the
Glasmevin Cemetery for anniversary
ceremonies.
Stones were thrown, blows were ex-
changed and the paraderS and onlook-
ers engaged in a series of fights and
scuffles. Unofficial estimates were
that more than 100 were injured in
Dublin alone.
Police Rush Crowd.
At the border village of Tempo, in
Ulster, police used batons and fired
over the heads of crowd Of Republic
ans who rushed the gates of ceme-
terry where Phil Breen. local Republic
an who died in the cause, was buried.
Belfast police prevented paraders
from the entering the Midtown Gene
terry there, but at Londonderry, sec
ond city of Northern Ireland. Repub-
licans succeeded in holding graveside
services.
Republican demonstrations had been
forbidden in the north on the ami
versary of the abortive Easter uprising
of 1916.
Within the Free State armed men
entered the club rooms of company
of bagpipers at Cobb, smashed instru-
ments and left a warning for the
pipers to stay away from anniversary
ceremonies.
Independence Urged.
Republican leaders at Boyle, County
= Roscommon, urged their followers to
overthrow the present government,
imposed by England; unite the two
Irelands and establish an independent
republic"
Rival Republican groups at Cork
the Extremists against De Valera, the
Moderates for the President-held
separate parades. Sean McEntee. min
lister of finance, reviewed a military
parade of 1900 troops, artillery and
ermored cars.
Evening star., 1936-04-13

No one is eytr safe from"B.O."(bo6y
0dorl. We must be on our guard in
all kinds of weather. Bathe regularly
with Lifebuoy. Gives abundant lather
in hardest water. Its own clean scent
rinses away.
hpbrostd By Good HoEJeEtetins Bgrsas
Evening star., 1936-04-13
500 BOYS.ATT
W SWIM COURSE
First Lesson FamiIiarizes
NoviCeS With Water,
Overcoming Fear.

With more than 500 boys enrolled,
the annual learn-to-swim course of
The Star and the Y. M. C. A. Boys
Department opened today with a
splash of young bodies in the 'Y"
boys pool at 1882 G street.
The first class jumped in at 8 am,
Evening star., 1936-04-13

David Tobin, J. J. Hengstler and Ed
ward H. Thacker.
The following members Of the "Y'
Junior Swimming Leaders Corps are
assisting in the instruction: Richard
Black, Kenneth Kinsella, Richard
Baker, Roy Gibson, Robert Burruss,
Robert Grissett and Edward Grifin.
All facilities are being furnished
free by the Y. M. c. A.. The classes
will continue through next Saturday,
Evening star., 1936-04-13
New Tenement Named.

Duntocher, Scotland, has named a
new tenement housing 160 the Queen
Mary"
Evening star., 1936-04-13
THE WEATHER

District of Columbia-Fair anc
slightly cooler tonight, lowest temper
ature about 38 degrees; tomorrow fair
slowly rising temperature; gentle tc
moderate northwest winds.
Maryland-Partly cloudy and slight
" cooler tonight; tomorrow fair
slowly rising temperature in west
portion.
Virginia-Fair tonight; tomorrow
partly cloudy, slowly rising tempera-
ture in interior.
West Virginia-Fair tonight; tomor-
row fair, rising temperature in west
portion.
Evening star., 1936-04-13

by which time it is expected a major
ity of the boys will have mastered the
crawl sufficiently to swim so feet.
Evening star., 1936-03-27

case Of the distribution Of subsequent
earnings and profits.
XVII
Dividends Out Of Earnings Taxed
Under New Plan.
It Is recommended that no exemp-
ton from tax on the shareholder be
given to dividends declared out of
earnings and profits Of year in which
the corporation has been subject to
taxation under the new plan recon-
nended under recommendation No. II.
XVIII
Liquidating Dividends.
In computing undistributed net in
come, it is recommended that the cor
poration be allowed a deduction for
any part Of liquidating dividends prop
erly allocable to earnings and profits,
but no deduction shall be given for the
portion thereof properly chargeable to
capital account.
XIX
Net Income in Excess Of Accumulated
Earnings and Profits.
1t is recommended that relief be pro-
Nded for the corporation which. while
having an adjusted net income for the
taxable year, lacks sufficient accumu-
lated earnings and profits as Of the
close Of the taxable year from which
to distribute taxable dividends equal
to the adjusted net income. For ex-
ample:
ID A corporation may have an ad-
justed net income Of 100000, but q
deficit. carried over from prior years,
Of $150.000. Any distribution by the
corporation could not be out of ac-
cumulated earnings and profits, would
not be taxable as q dividend to the
shareholders. and hence, under the
rule previously recommended (see
definition Of 'undistributed net in
come" in recommendation No. III,
would not be deductible by the cor
poration from adjusted net income in
computing undistributed net income.
Therefore. even If an amount equal to
the adjusted net income were dis
tributed, the tax on the corporation
would be the same as If no distribu-
tion were made.
(2) A similar hardship would exist
where the net adjusted income Is
100000, with prior deficit Of $60.-
600. Here the maximum taxable
dividend would be 10000, and 100000
would, even If distributed, be taxable
to the corporation as If not dis
tributed
80 Even II not deficit exists, hard
ship may exist where the earned sur
plus at the beginning Of the taxable
year Is not enough to meet a nom
deductible loss occurring during the
year. Thus suppose the accumulated
earnings and profits at the beginning
Of the year are $1,000, the adjusted
net income 100000, but a capital net
Evening star., 1936-03-27

the tax that would be payable with
out its application.
XXI
Corporation Improperly Accumulating
Surplus.
Section 102 of the revenue act Of
1884 is proposed to be made inap-
plicable except to banks, insurance
companies exempt from the new
graduated rate on undistributed net
income and foreign corporations.
xxi
Personal Holding Companies.
Section 35l Of the revenue act Of
1884, as amended, is proposed to he
made inapplicable to taxable years
beginning after December 81, 1885.
XIII
Non-Resident Aliens.
1t Is recommended that no change
Evening star., 1936-03-27

intercorporats dividends) in lieu Of
the present graduated corporation tax.
1t is further recommended that
banks continue to be subject to sec
ton 102 of the revenue act Of 1884
relating to accumulation Of surplus
to avoid surtax.
The subcommittee leaves to the full
committee as an unsettled question
whether dividends paid by banks to
shareholders, individual or corporate,
should be treated under the present
law or whether they should be fully
taxable like dividends paid by other
corporations.
Treatment Of Insurance Companies.
1t is recommended that all bona flde
insurance companies (mutual and
stock, foreign and domestic) be ex-
empted from the plan proposed under
recommendation NoII and be subject
to tax Of IS per cent in lieu Of the
graduated rates under existing law;
except that foreign insurance COM
panies other than life and other than
mutual be subject to rate Of 221a
per cent in lieu Of the graduated rates
under existing law.
1t is recommended that dividends
received by all insurance companies
be treated the same as dividends re-
ceived by other corporations (see rec
ommendation No. XV).
".
Corporations In Receivership.
II Is recommended that corpora
tions in receivership be exempt from
the plan proposed under recommen-
dation No. II and be subject to tax
Of IS per cent in lieu of the gradu-
ated rates under existing law.
Dividends received by such corpo-
rations shall be included in net in
come and dividends paid by them shall
be subject to tax in the hands of
the shareholder as in the case Of
dividends paid by other corporations.
vi.
Foreign Corporations.
1t Is recommended that foreign cor
porations be exempt from the plan
proposed under recommendation No.
II and be subject to a tax Of 22l2
per cent instead of the rate under
existing law, accompanied by a change
In the rate on Withholding under ex-
isting law to 22la per cent.
VII.
Railroads.
1t is recommended that railroads be
subject to the plan proposed 'under
recommendation No. II and the priv
ilege Of filing consolidated returns be
continued as to them: the rate Of tax
to be the same as in the case of other
corporations under recommendation
No. II; but with the right to make
new election whether or not to file
consolidated return for their first tax
able year under the new law.
If in the affiliated group the par
ent corporation is in receivership the
entire group shall be taxed as other
corporations in receivership tsee
other member of the group is in re-
ceivership it does not gain the exemp-
tion referred to in recommendation
No. v.
VIII
Exempt Corporations Generally.
1t is recommended that corporations
now exempt from income tax under
Section 101 of the revenue act of 1884
Qabor, agricultural, charitable and
other non-protit corporations), be ex-
empt from the new plan and from the
corporation tax under existing law.
TX
Capital Stock Tax.
The rate of capital stock tax i'm
posed by Section los of the revenue
act Of 1888 is proposed to be reduced
Evening star., 1936-03-27

loss Of $4,000 has been sustained.
The earnings and profits for the year
are only 100000, making the total
accumulated earnings and profits
$61 900. Therefore, without relief,
the corporation must pay tax on
$39, 1000 even If it distributes $100, 900,
an amount equal to the entire ad-
justed net income.
The relief recommended Is as fol-
lows:
If the accumulated earnings and
profits of the corporation as Of the
close Of the taxable year computed
without diminution by reason Of the
distribution during the taxable year
Of earnings and profits are less than
the adjusted net income. the tax shall,
in lieu of being computed under the
schedules usually applicable, be COM
puted by adding:
(a) a tax of 22h per centum of
the excess Of the adjusted net income
over the accumulated earnings and
profits as of the close of the taxable
year; and
(D) TAX upon TIE REMAINDER OF
the adjusted net income in accord
ance with the schedule Csee recon-
mendation No. III applicable to an
adjusted net income equal to the
amount Of such remainder.
1t should be provided that this pro-
vision shall in no case operate to in
crease the tax that would be payable
without its application.
The effect Of the recommended
plan upon the examples above given
Is as follows:
Example No. 1.-The tax would be
2212 per centum Of the entire ad-
justed net income.
Example No. 2-The tax would be
22la per centum Of 100000 plus the
tax on 40,000, in accordance with the
applicable schedule.
Example No. 3-The tax would be
221a per centum of $4,000 plus the
tax on $61 900, according TO the appli-
cable schedule.
Evening star., 1936-03-27
Contracts Not to Pay Dividends.

It Is recommended that a corpora
tion which has, prior to January J.,
1886, made bona fide contract not
to pay dividends, or not to pay out as
dividends stipulated portion Of its
earnings and profits for the taxable
year. shall be taxed 22l2 per cent
on the part of the adjusted net in
come which equals the earnings and
profits which 1t is prohibited by
the contract from using for the pay
ment of dividends, and on the re-
mainder Of the adjusted net income,
II any. shall be taxed at the rates
applicable under the appropriate
schedule applicable to an adjusted
net income equal to such remainder.
1t should be provided this provision
shall In no case operate to increase