Evening star., 1937-01-04

means the National Gallery of Art will
have an open frontage to the west
and also to the south. Fourth street
will be widened and become an i'm
portant thoroughfare, officials said
today.
The National Gallery Of Art will be
located opposite the proposed Mu-
nicipal Center, which will be on the
north side Of Pennsylvania avenue.
Just when the Fine Arts Commission
will take up the detailed plan for
the National Gallery of Art Building
depends on the action Of Congress.
Under the proposed legislation the
commission would have to approve
plans and materials for the building.
John Russell Pope. prominent New
York architect, has been working for
some time on plans for the new gall
lery. He is represented as feeling
that pictures should be shown with
the least fatigue to the observer and
is modelling his construction accord
ingly. Natural light will be used as
far as possible In the new building.
Pope designed the Archives Build
ing, which will be q near neighbor Of
the projected art gallery. He was
architect for the addition to the Metro
politan Museum In New York and to
the British Museum in London and
is generally regarded as the leading
museum architect of his day.
Mellon Withholds Details.
Pending definite acceptance of his
gift by Congress, formal approval Of
designs for the building by the Fine
Arts Commission and completion of
arrangements for the site by the Ma
tional Capital Park and Planning
Commission, Mellon refuses to disclose
details of the plans for the gallery.
One of his associates said today he
is prepared-in fact, Is very desirous-
to proceed with construction of the
building the moment the Government
gives its final executive and legisla-
tive OK.
President Roosevelt has assured the
former Treasury Secretary he will
recommend immediate acceptance Of
the gift by Congress, which must
pass an enabling act providing for
creation Of board of trustees Of the
gallery, under the Smithsonian In
stitution.
After his return to private life, Mel
lon made trip to washington to
visit Mr.. Roosevelt He told friends
he had in mind taking up the ques-
ton Of the art gallery.
But the subject Of sound money
came up and the banker left without
mentioning his pet. project, intending
to do so on a later trip.
Tax Fraud Charges Made.
Before that trip materialized some
thing Like o bombshell exploded in
the former Secretary's backyard-an
official announcement regarding the
pending $3,oss, 900 extra income tax
assessment against him, including
charges Of fraud In making out his
return for 1891.
The final briefs in this 18-month
income tax battle before the Board Of
Tax Appeals were filed less than three
months ago. And Mellon went back
to work on getting his art gallery
built.
when Mr.. Melons gift becomes
absolute and irrevocable," Arthur II.
Kent. assistant general counsel to the
Treasury, said today, mo doubt an in
come tax reduction will be allowable.
But 1t would not Apply to his 1881
tax. II Is q question of timing
Kent said the transfer Of paintings
to the A. w. Mellon Charitable and
Educational Trust In 1891, on the
basis Of which the deduction was
sought. did not appear to be an ire
vocable gift to charity.
viii Hutchins. professor Of art at
American University, today charac-
terized the Mellon gift q . vastly
important eollection. which viii sdd