davidaulloa/AmericanStories huggingface dataset:
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23
D.A. 50, HERE
FOR CONGRESS

An 89-year-old member from
Chardon, Ohio, is attending the
D. A. R. Congress for her twenty.
first time - accompanied by her
granddaughter and her great
granddaughter.
The woman is Mrs. Worthy
Clark, the widow of one Of the
first partners of John D. Rookie
Teller. Her husband, she said, re-
fined the first petroleum in Cleve-
land by secret process which he
sold to the Rockefeller interests.
Accompanying Mrs. Clark are
Mrs. w. j. Eggleston, her grand
daughter, and Miss Dorothy Spear,
IS, her great-granddauehter, of
Cleveland. 1t is Mrs. Eggleston's
third attendance at the congress,
and the first time for Miss Spear.
Mrs. Clark has 81 descendants,
including 80 grandchildren, A
great grandchildren, and eight
Observation-Disclosures. She has
been the mother of seven children.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23
HELEN HARPER,
.BR0KE,GIvESUP

NEW YORK, April % U.N.s3.
Mrs. Helen Harper, bookkeeper
who took $4,000 from her en-
ployers and spent it in keeping up
with the Jones'" stood in the police
lineup today and smilingly ad-
'mitted she had not a cent of it
left.
Accused Of embezzlement, the
comely 33-year.old woman who
Travelled around the country before
voluntarily srrrendering, stood be-
fore police calm and uaconcerned,
as Captain Duggan asked:
"Is there any Of the $4,000
Ieft?"
II haven't . cent left"
Mrs. Harper told police she took
the money to enable her to live
like her swanky neighbors in Great
Neck, Long Island. She admitted
she had manipulated her com.
pany's books over a six-year
period.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23
TREES" VOTED
D. A. R. SONG

Continued from Page II
his life in France while serving
his country In the World War.
Another resolution passed today
permits the D. A. r. to officially
adopt a medal which may be
awarded to any person in recogni-
ton of outstanding work in citi-
zenship, education or patriotism.
In another resolution passed,
the Daughters expressed "appre-
citation and thanks to A. Atwater
Kent, of Philadelphia, for the
great contribution he has made
to the cause of patriotism and to
the education of the youth of the
country for generations yet to
come by his restoration of the
Flag House in Philadelphia,
where, according to tradition,
Betsy Ross made the first Ameri-
can flag in June, 1776.
Mrs. William A. Becker, presi-
dent general Of the D. A. r., has
been deluged with gifts-some as
birthday presents (she had a birth
day yesterday and others as
tokens of appreciation. One gift
was black-leather bag, presented
by the North Carolina delegation.
When Mrs. Becker looked inside,
she found another gift-a pen and
pencil set.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23
County Clerk Sought
In Child Bride Case

JACKSONVILLE, Tenn, April
% IN.S0.-Another arrest was
expected today in connection with
the marriage Of 10-year-old Geneva
Handy to Homer Peel, 32-year-old
fnountaineer, who was taken into
custody late yesterday on warrants
sworn out by the young brides
mother.
A warrant has been issued for
Fred C. Payne, Monroe county
clerk, who issued the marriage
license for Peel and Geneva. Peel
was taken into custody by sheriff's
deputies late yesterday, and posted
$3.50 bond.
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23

evangelist's Angelus Temple and
brought out the family quarrel,
In which Mrs. Mcpherson faces
her daughter and her mother, Mrs.
Minnie ma" Kennedy,
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23

against Willedd Andrews, her
mothers attorney, was up to Judge
Clarence L. Kincaid today.
Both sides rested after testimony
which barred the strife rocking the
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1937-04-23
Suit Up to Judge

LOS ANGELES, April % G.N.S.)
The $4,000 SANDER suit Of Ro-
berta Semple, daughter of Aimee
Sc mple Mcpherson, evangelist,
Evening star., 1937-06-27
BIG BUSINESS GROUP
Will MEET IN D. c.
Seventh international Manage.
ment Congress Set Dates for
Conferences Here.

Many big business men of the world
organized as the International Com
mittee OF Scientific Management, of
which the second Viscount Leverhulme
Of the Western Isles, British soap king
is president, made 1t known yesterday
that they will meet in Washington
September l9 to %. next year for their
Seventh International Management
Congress.
Management" said Willis H. Booth,
: vice president of the Guaranty Trust
Co., New York. and chairman Of the
board Of the Edison General Electric
Appliance Co., Inc who has been
chosen honorary chairman of the
American Congress Council making
arrangements for the congress, "is a
function in society not too widely
compre hended, but it is both a science
and an art.
1T Is the science of organizing
money, materials. machinery and men;
the art OF accomplishing through such
organizat ton the production and dis
tribution of vast variety of goods
The success Of management in aid
ing the elevation of material stand
ards OF living beyond all hopes of past
generations are visible everywhere.
But out Of the very magnitude OF past
performances new problems are aris-
Ing"
Evening star., 1937-06-27
GEORGETOWN BRANCH
WILL REMAIN OPEN

The Boys Club OF Washington,
which rendered recreational services
to 2l l,5S6 youngsters last month, an
nounced yesterday it has been decided
to allow the Georgetown branch to
remain open for the Summer vacation
season.
An earlier decision to close the
branch club on June 30, In accord
ance with past custom. brought 20
many appeals from boys and their
parents that the order was revoked.
The Community Chest was asked to
appropriate additional funds for the
operation Of the GEORGETOWN branch
through September, and this has been
done.
Clarence Richardson, director of the
Georgetown branch, yesterday outlined
4 program Of indoor and outdoor base
ball, swimming. hiking. games and
educational trips for the Summer.
The hours for the outdoor program
will be from 10 am. to 5 pm: for
the indoor program. from : pm. 10 3
pm. and 6 pm. to . pm.
Evening star., 1937-06-27
Police Liq,,idnte
Crime Business of
Tmo Boys Here
10 and II Year Old Lads
admit Breaking Into
Some 20 Houses.

Two Washington youths, ages Is
and II. decided to go into the busi-
ness of housebreaking and make some
easy money.
Last night their partnership was
liouidated in the usual way-by the
police.
The boys whose names are with
held because of their ages. were in
custody after admitting to the arrest
ing officer, Otho Johnson, of the ninth
precinct, that they entered 20 houses,
l8 Of them in Washington.
They were arrested as they loitered
suspiciously about gas station in
the 1900 block Of Bladensburg road
northeast.
By the time they reached the pre-
cinct station, their venture no longer
seemed bold and fascinating and the
money they had gained-some $500
no longer looked easy"
They took detectives on tour OF
their crime trail. pointing out stores
and residences which they had robbed.
They made speciality of climbing
.oofs and breaking into skylights,
they explained. Several times they
tried to hammer open safes, but they
were rarely successful.
The older boy scaped twice from
the Home Industrial School and once
, from the Receiving Home He was
held at the precinct. The other
youngster was locked up at the Re-
ceiving Home.
Evening star., 1937-06-27
How to Avoid Taxes
Three Exposed Methods Simple Enough to Have
Gained Wider Popularity in
Upper Brackets.

BY law A personal holding COM
pany is defined as 4 corporation which
receives 80 per cent or more Of its
gross income from royalties. dividends,
interest, annuities and capital gains
and in which at least so per cent OF
the stock is owned by not more than
five individuals.
family and his attorney may hold the
stock with him.
Mr.. X Accorded Salary.
Putting Mr.. x on a salary basis
at 0,000 per year. it is now arranged
for the $l50000 royalties to be paid
into the corporation treasury rather
than to the individual
At the end Of the year, Mr.. " fig-
ures his taxable income from the
$4,000 salary and finds he probably
owes Uncle Sam about $500 on that
liability.
Now il the Bureau Of Internal Rev.
enue were thoroughly informed of the
existence and operation OF the Bahama
corporation. knowing that it was to re-
ceive this sl50.000 income. 1t might
put up an effective fight to impose the
regular United States corporation tax
rates upon that sum- It is more likely,
however, that Mr.. x has not let the
bureau in on it and as foreign cor
poration not having any ONCE in the
United States. the firm can with COM
perative impunity neglect to file any
return here or give incomplete infor-
nation in such return as might be
filed.
In this event, there would be no
tax collected on the $l50.O00 other
than the $500 paid by Mr.. X
Cuts Tax il Return Complete.
But assuming complete return was
made on the sl50.OO0 corporate in
come, the deduction possibilities of
Section 35l allow a personal holding
company to wipe out great portions OF
It's taxable income. One such deduc-
ton allowable Is that Of unlimited al
lowance for losses from sales or ex-
Evening star., 1937-06-27
THE SUNDAY STAR. WASHINGTON, D. 19@-PART ONE

changes Of capital assets. In other
words. by selling block Of stock
to Mr.. x at a price lower than he paid
for 1t, his own corporation may wipe
out the entire Sl50.000. The stock, Of
course, still Is In possession of Mr.. x.
Mr.. x also may decrease his tax
liability on the 100000 salary by Dor
rowing another 100000 from his
own corporation, paying $4,000 "in-
terest" on the loan and. under section
2s TO Of the revenue laws. deduct
this $4,000 from his taxable salary.
The second avoidance device out
lined to the committee also involves
use OF the privilege OF deducting in
Evening star., 1937-06-27

Presumably legitimate corporation
doing business. the entity is entitled
TO accumulate a tax-free surplus on
the grounds it is being held for legi.
innate business expansion, a privilege
not accorded individuals.
In this illustration, little difference
exists between the devices OF the for
elgn and domeStic personal holding
companies. AS general rule. tho
latter may not result in such COM
plete avoidance as the former, but It
does eliminate the necessity OF hav.
Ing foreign agent. with the possi-
bility OF becoming involved in foreign
liabilities.
Evening star., 1937-06-27
BY JOHN c. HENRY.
\AX avoidance through the three
devices thus far explained to

tDe JOlIll CONGRESSIONAL lIlSeSll-
eating committee by officials
OF the Treasury Department has been
procedure so essentially simple that
1t Is somewhat surprising that one or
more OF the practices disclosed has not
been more generally followed.
At the same time the necessity Of
not imposing unduly severe provisions
in circumstances affecting legitimate
processes of business makes it diff
cult to stiffen these same provisions
sufficiently to restrict those who would
><use them for such ends as tax avoid
ance.
Numerous variations exist in con-
nection with all three devices. The
simplest application OF the first de-
vice, that OF the foreign personal hold
ing company, follows:
Mr.. X. an inventor Of Washington
expects royalties of $l50.000 during
the year 1887. Under the present
normal and surtaX rates applicable
to Individual income in the United
States Mr. X would have to pay Uncle
Sam approximately $50,OOO of his
total income.
Learns of Bahamas Device.
Feeling this to be excessive, Mr. X
learns that in the Bahama Islands
there is comparatively insignificant
tax on corporate income. He learns,
Also that the action of incorporation
there is relatively simple, with scarcely
more required than a registration
certificate presented by a resident of
the Bahamas. statement of inten-
tlon to do business, perhaps engi-
neering, and declaration Of some NOM
tnal capitalization.
Accordingly Mr.. X communicates
with an attorney in Nassau and
agrees to pay the comparatively small
? costs OF incorporation OF the x En-
gineerlng Co., Ltd. together with
substantial fee to the attorney, all
totallng perhaps $4,000.
Evening star., 1937-06-27

merely involves the taking out of in
corporation papers with Mr.. x, mem
bers OF his family and An attorney
probably being the only stockholders.
Several such corporations may be
formed.
Then, the income which really is
earned solely by Mr.. x Is paid to the
corporation and becomes subject to
the same increased possibilities for
deductions as were mentioned In the
case Of the foreign personal holding
company. If several corporations are
formed there exists greater oppor-
tunity for establishing losses by sales
of assets.
Evening star., 1937-06-27
ENGLISH BISHOP SCORES
CATHOLIC MISSIONARIES
fVatiean Marching in Rear OF
Mussolini" Is Assailed at
Assembly Of Church,

Ry the Associated Press.
LONDON, June 26.-Church of Eng
land leaders today heard one Of their
number criticize missionary work of
the Catholic church in connection
with Italian expansion.
Right Rev. Herbert Hensley Hen
son. Bishop Of Durham, told the
Church of England assembly mis-
sionaries no longer should be the
hireling agents OF imperial expansion
or economic greed"
Referring to Ethiopia. he compared
''the Vatican marching in the rear
OF Mussolini' to the part played by
the Roman Catholic Church in the
Spanish conuuests in the Americas.
Speaking of foreign missions in
general, the bishop said: The days
Of the unlettered zealot who assayed
his missionary task with no better
equipment than fundamentalist
Bible and his own deluding fervor
sre nearly over"
Evening star., 1937-06-27

approximately that same amount and
Mr.. x finds himself forced to pay
interest" Of $l5o000 yearly on the
So 100000 loan which the insurance
company was kind enough to make
him.
Mr.. x, Of course. deducts this in
terest payment from his $l50,000
actual income and finds he has no
taxable income.
Points OF possible illegality exist
in both OF these devices. For instance,
the courts have held that assignment
OF income, which Mr. x did in the
f1rst instance by having his $500
income paid to the x Engineering
Evening star., 1937-06-27

terest payments from gross income
IN computing net income.
In this device, Mr.. x may conspire
with Mr.. z, q resident Of the Ba-
hamas again, to set up an insurance
company At Nassau. This is COM
parauvely simple. since the Bahamas
government does not require embar-
RAISING proof of financial RESPONSE :
bility or intent to do widespread in
surance business.
Buys $4,000, 900 Policy.
Mr.. X then tenders a check for
s3.000,o0o as the single premium on
his tremendous policy" Immediately
the insurance company loans back
Evening star., 1937-06-27

Corp, rather than to him. does not
relieve an individual Of the tax LA
btlity, since there is 4 moment, how
ever brief. when the income Is in
theoretical possession OF the indi-
vidual. Also, the Bureau OF Internal
Revenue has been upheld in its right
to pass on the bona fide nature of
loans, those cited definitely coming
in a questionable classification.
Domestic Method Available.
The third device thus far described
in actual use Is that OF the formation
OF domestic personal holding COM
pAnios.
In its simplest form, the device
Evening star., 1937-06-27
THE WEATHER

District of Columbia-Partly cloudy
today; tomorrow, local Thunderstorm
ers, not much change in temperature;
gentle, variable winds mostly south.
Maryland and West Virginia
Partly cloudy today; tomorrow local
thundershowers; not much change in
temperature.
Virginia-Partly cloudy. with local
thundershoWers tomorrow, and in
south portion today; not much change
in temperature.
River Report.
Potomac and Shenandoah Rivers
very muddy late yesterday after
noon.
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12

secure an Indebtedness therein
mentioned; and whereas, default
has been made in the payment of
said Indebtedness and more than
thirty days have expired since the
making of said default, and the
rowcr of sale contained in said
deed of trust has become opera
tive. and the unders 'gncd has been
called upon by the holder Of the
note secured by said deed of trust
to foreclose the same:
NOW THEREFORE, by virtue
of the power contained in said
deed of trust, the undersigned
trustee will on the Goth day of
March. 1887. at II o'clock A. M,
at the front door Of the Court
house of Henderson County, in
Fcndcraonvillc, North Carolina,
offer for sale ut public cutlery to
the highest bidder for cash, the
following described land, situate
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
TRUSTEES SAFE OF REAL
ESTATE

Pursuant 10 the pOwcr and aU-
thority contained in Il certain deed
of trust dated the Bird day of No
vembcr. 1894, executed by Daisy
Jackson unmarried to G. S. No
bic, trustee, which deed Of trust
IS duly registered in the office of
the register Of deeds Of Henderson
county, \. c.. in book Of deeds Of
trust, No. ZIG. page $50, securing
q certain note payable to Zone
Owners O9n Corporation. de-
fault having been made ior & pc
Rod of UOrc than ninety 900
days in the payment of said note
as provided therein and in the per-
Torrance of certain covenants set
out in said decd Or trust and de-
mand of foreclosure having hecn
mede by the holder of said indebt-
edness, the undersigned trustee,
hcying been substituted as trustee
for c. S. Noble, said substitution
being duly recorded in the office
CT the register Of deeds of Hen
derson count, y. c., in book OF
deeds No. PIG. page 40i. will Of
fer for sale at rublic auction to
the highest bidder for cash at the
courthouse door of Henderson
county, in HcndcrsonvillC. n. c.,
at II o'clock noon on the Isl day
of April, 1887, the following de-
sciibcd real estate, tO-wit: All that
certain lot. tract or rarcc! Of land
situate, lying and being near the
CITY of Gcndersonville, Hender-
sonville township, County of Hen
dcrson, State Of North Carolina,
and more particularly described
and defined IS follows: Beginning
at n stake the southeast corner OF
the J. Tanning Stepp tract and the
northeast corner Of the Lewis An
ders tract and running thence with
the line of the Stepp tract north 8
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12

deg. 80 min. east 151 feet to a
stake; thence north SO feet to 4
stake in the Middleton line; thence
with the Middleton line south 81
deg. east 76 feet to stake in the
Henry Bowen line; thence with the
Bowen line south ! deg. 80 min.
west 2il feet to stake in the
Jackson line; thence with the
Jackson line north so deg. 80 min.
west 6S feet to the place OF be-
ginning, and being the same prop
erty conveyed to Daisy Jackson by
deed from Thursa Bowen dated
and recorded April 4, 1929, in
book 1888 at page LOG, Henderson
county registry. Same being
shown upon map or plat thereof
made by George W. Tidd, r. F.,
Oct. Is, 1894, now on file with
Home Owners can Corporation
and 20 which reference is hereby
made.
The purchaser at this sale viii
be required to make n cash deposit
of 5 per cent of the purchase price
to show good faith.
This, the lst day of March,
1897.
T. c. Aberncthy.
Substituted Trustee.
l.. &. Prince, Attorney.
3-5-Fri. -4tp
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
UNION HILL

UNION HILL. March -. -
Miss Bcrnicc Brown. who has
been visiting relatives here for Il
while. has gone to stay with her
brother at Travellers Rest, S. c.
Everett Bailey of Dana visited
Mr.. and Mrs. S. p. Jones recently.
T. 4. Young is erecting nice
dwelling house ana is expecting
TO move into it within the next
few days.
Mrs. 0. T. Parry has returned
to her work at HenderSonville at
ter visiting a while at her home
here.
Friends are sorry TO learn of
the serious illness of Mrs. j. a.
Maxwell.
Kalce Harvey of Cedar Creek
visited his brother. Il. G. Harvey.
Sunday.
Mr.. and Mrs. Charlie Collins
and children of Denton spent the
weekend with the lattor's par
"nts. Mr.. and Mrs. W. p. Gillian.
Steve YOuT~ spent Saturday
night with Milo Jones.
Mrs. D. ]. Britain Of Hender-
sonville visited Mr.. and Mrs. j.
L. Jones Sunday.
). X. JustuS attended the flu
neral of Edward OStecn az Dana
Sunday afternoon.
Miss Freda Williams and Miss
Mcrrcll of Point Lookout were
dinner guests Of Mr.. and Mrs. S.
p. Jones Sunday. .
Calvin Byers, who has been i'll
of pneumonia. is recuperating.
Misses Erebclle Young and
Marguerite Parry attended the Jun
ior-senior banquet given Friday
,,;o.h+ h., tbaCn two classes of the
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
By WILLIAMS

in the County of Henderson,
state of North Carolina, being the
and described in and conveyed by
said deed of trust, and bounded
and described as follows:
Being lot No. AZ of the Forest
Hill Division rs shown on plat re.
corded in Book 81, page 1872. of
the Records Of Deeds for Hen
derson County, and being fully
described by metes and bounds in
a deed from J. L. Redden to Sal
lie T. Smith, dated the 18th day
of February. 1912, and recorded
in Book II at page rs of the Rec
ords Of Deeds for Henderson
County, to which reference Is
hereby made for complete de-
scription, containing four acres,
more or less.
This February %, 1887.
r. W. EWBANK, Trustee,
By J. +. SHIPMAN, Attorney.
: 26-Fri-4tp
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12

Dana high school at the Hcndcr-
onIillc Inn.
Mr.. and Mrs. Arnold JustuS and
title daughter visited Mrs. Ordcl-
Ia Rhodes of HcndersonviIle Sun
day.
Mr.. and Mrs. T. G. McAbee Wis
tied Mr.. and Mrs. S. X. JuStus
Friday.
Mr.. and Mrs. W. ID. Walker of
Dana spent Monday night with
Mr.. and Mrs. S. K. Justus.
Mr.. and Mrs. Grady Jackson
visited Mr.. and Mrs. W. ". Jack
son Sunday.
Ny. and Mrs. Y. p. Marshall of
Dana visited Mr.. and Mrs. r. e.
H2rvcy recently.
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
APPROVES WHIPPING

AUBURN, Ind. (UP)-An as
sault and battery charge, brought
against a localtcacher by the par
ents of boy he had strapped,
was dismissed by Judge William
p. Endicott. who declared: 81 am
IN favor of furnishing children in
school. and if there were more of
it | would have less trouble in
court"
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
NOTICE OF FORECLOSURE
Gal z

Whereas, on March 81, 1917,
Sallie 7. Smith executed to the
undersigned Trustee that deed of
trust of record in Book AZ, at
page 265, of the Records of Trust
Deeds for Henderson County, to
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12

SHOPPER IRKED

TORONTO, Ont. (UP)-A To.
r"nto woman, after spending sew
raj weeks in England, retlrr2d
home. A mong. present, "hc
brought back was a doll, which
she had bought in London for her
p" anddaught.r. Wher il was IN
fpocted the words. Made in To-
ronto' were discovered plainly
Stamped.
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12
NOTICE or SUMMONS BY
PUBLICATION
North Carolina,
Henderson County.
IN THE SUPERIOR COURT
Pearie Taylor, Plaintiff
Clarence Taylor, Defendant

Clarence Taylor, Defendant
The defendant above named,
Clarence Taylor, will take notice
that an action as entitled above
has .cen commenced in the super
ior court OF Henderson county
against him, for the purpose, on
the part Of the plaintiff, Of OBJ
tanning a divorce absolute. on the
grounds Of two years separation.
b agreement and that said sum-
IONS is rctu.nablc into the office
of the clerk Of superior court on
the End day Of April. 1887, ut
which time and rlacc the defend
ant is required TO appear and an
swcr or dcawr TO the complaint of
the plaintiff o. within so days
thereafter. or the relief demanded
III the complaint will be granted.
This 3rd day Of March, 1897.
Geo. w. Fletcher,
Assistant Clerk of Superior Court.
3-5-Fri-itp.
The times-news. [volume] (Hendersonville, N.C.) 1927-current, 1937-03-12

FINE WEATHER for painting, re-
pairing. remodeling and build
ing. Let us discuss with you our
service. quality of materials and
reasonable costs. Henderson
Vile Supply & Coal Co. Phone
500 Millwork. lumber. paints,
coal. builders hardware.