davidaulloa/AmericanStories huggingface dataset:
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
|TERRYVILLE CAGERS
IN ACTION TONIGHT

Terryvilie, Dec. i6---st. Casimir's
boys and girls basketball teams
will meet 81. Adeibert'S boys and
zirls teams Of Thompsonvilie In
state Polish League games In 81.
casimir's hall tonight. The girls
:ontest will start at 1880.
In the first meeting OF the two
;eams In ThompBonville, the local
ylrls were victorious by O 1913 mar.
lin, 10 keep their victory streak
complete while the boys are yet 10
break into the win column.
Playing Piainviiie
Tho Terryviile high school bas-
ketbaii team will journey 70 Plain
Vile tonight 10 meet Plainville high,
|indefeated To date. Coach Joe Jab.
onowski put his charges through o
number OF workouts In preparation
for this contest and feels confident
the team will give o good showing
The prelim win be played between
The second teams OF the two schools
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

sophomore ranks who takes over ct
center.
Baylor will be dangerous with q
fairly experienced squad headed by
Pete Greasy, All-conference for
ward.
All the Bears lack Is height, but
like Texas they make UP for II with
o clever, fast-breaking attack.
Southern Methodist lost O lot
when II lost the sparkling Billy
Dewell, but Bud Wilkerson, who
wound up fifth In conference scoring
last year, iS back TO lead q fairly
experienced squad into action again
The Mustangs will DO troublesome
but not much more.
Texas Christian and Texas A. q
NJ, the weak sisters Of tho leagu,
last season, are slightly improved
but hardly figure In the champion
ship race. Al least the Hornet
Frogs can't do any worse than the,
did q year ago when they failed K
win o single loop game.
NExTi Rocky Mountain Region.
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
Texas Rates Slight Edge In Four Way
Scramble for Southwest Cage HOnOrS
Big Arkansas Five
Next Choice, With
Both Figuring AS
National Powers
Second Of q series Of sectional
basketball roundups.
BY JERRY BRoNDFIELD

BY JERRY BR0NDTIELD
Tar-famed as q production CEN
ter for great football teams, the
southwest should mae Its strongest
bid In history for national basket
ball prominence this winter. -Four
teams are expected TO make II q
photo finish In the race for league
honors and two OF them are likely
contenders for national honors.
It's O brave soul who will attempt
10 pick an ultimate champion from
O group consisting OF Texas, Arkan-
Sas, Baylor, and Rice, but little
closer analysis reveals the first two
TO have q slight edge IN the matter
And then, II you want 10 narrow
II down still further. the choice
on paper, In early season estimates
should 80 TO Coach Jack Gray's
Texas Longhorns, defending cham
picns.
Gray, sparkplug, OF Texas great
1885 team, Is the youngest pigtime
coach In the business, but age hasn't
prevented him from bringing the
Longhorns TO the top, With four OF
last years five regulars returning II
looks like another banner season,
SPEED MAKES UP
FOR LACK OF SIZE
The LonRhornS are comparatively
small In stature this winter, but
they make up for II IN speed and
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
SYNOTT STOPS STEVE
HALAIKO IN THIRD

Fall River, Mass. Dec. Is %.
P.) -- Babe Synott, fdn l.,sr
terweight knocked out steve Ha-
laiko, Buffalo, N. Y, veteran, IN the
third-round OF a scheduled 10.
round bout last night. Synott
weighed lac, Halaiko, las,
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
RECOVERED HEALTH

Alice Marble, for two years VIM
bledon and United States tennis
champion, despaired Of ever wield-
Ing q racket again because Of III
Fl0ss several years ago.
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

AVtUi tiIIgsgsts
|. Score at half time: o. M. o. O., "a,
Pilgrims (.
Referee: wailan. Time: 4 e.min-
ute periods.
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

p. m. Dancing will follow the main
game.
Mike Halliday will officiats the
main game.
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

Glen Rose has the tallest team In
the conference, O veteran Arkansas
quintet which averages slightly more
than 6-2. Leading the Razorback
scoring machine Is slender Johnny
Adams, q speedy junior who rs o
dead shot with one or two hands
Big John Freiberger, talleSt man II:
the league at feet 8 inches Is q
very inaneuverable cog OF center
and does a great Job on rebound
work.
SOUTHWEST WEAK TEAMS
ARE SLIGHTLY IMPROVED
Rice, with four tf last years reg
ulats back for rnoie. will pin hopes
on q big and fairlyfastbunch Coach
Byron (Duster) Brannon has Levi
Craddock. 6-3, and Placido Gomez
6-ji, at the forwards, and two swell
guards In Capt. Ike steak!cy, g.
and All-conference Frank Carsweli,
6 feet.
The lone newcomer 10 the Owls
regular ranks IA Bob Kinney, 0 foot
B 1-2 inch prize package from the
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
Manclni Loses

Providence, r. l., Dec, Is (u
P)-Everett Rightmire, Sioux City,
Ia, featherweight, scored an easy
decision over Al Mancini OF Provi-
dence IN a i0-round bout last night.
Rightmire floored his opponent for
nine count In the second round
with O right TO the jaw. Rightmire
weighed i26 i-2, Mancini 1876,
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

Jim Norris Wise In
Laying Off Stewart

THINK NORRIS the Elder used far better Judgment N not
Governors Of Hockey League dId publicly
ans 4n chicago
On the night in question the stadium
Ing N a@ With letting the Leafs
the sscshs%Ss hod Be- 50 oT bitter against his while
Ss @ q .. the few m he M ES MssS lg'
show his mpar by roofing for Toronto But whatever the cause
%ss S
the time be-
Owner Of the Detroit Red Wings
co 1S,Sas q q. s Se york Ranger. '"A'
Landlord Of the New York .. Americans
Rooter Of the Toronto Maple Leafs
sles oanadens Jms home town. want 70 know he has
league be snubbed % has nothing to do
with Les canadiens.
REMY extraordinary,
charge the muue department the Fair Grounds track weber
Robert Eddy his the operation Of book the New
York tracks.
IS years 10 build up the reputation I've got"
Remy point out that isn't
charge
thing Identcay Closing
FAvortes goes
Mathematician out yesterday that with
ahd
allowing q lOcent break Is in 100000.
Yet management only tries 10
away The fact hs .t there were 10 such me- In 10 days
anues the practice. '''
Tuesday In the seventh Dreamy Ann the winner closing
was eoasinsodS The
four million shot twice Wednesday the fourth
closing afvote
for In the seventh the Eddie
Peachpe closed favorites $3.50 In this
Eddie finished Peachype
fourth.
challenge the management Of the Fair Grounds
history
seMbng this situation thing
New Orleans OF happen
usually does
George vsara tina football oscai has M d,acovsr.A that
pare anticipated modern raze dazzle football by matter OF
OF Hamlet following dialogue takes
tace
K1N0-What DO you call the piayf
HAMIET-"The Mouse Trap"
IA NATIONAL LEAGUE TRADE SONG
ikM Yes Bonura,
N&Nl Wen have BonuFa today
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15

THERE WILL probably vacancy Boxing Commission
after the st OF the year Deputy Commissioner Tom
be appointed carsha Applicants his requested
up on the right
BENNY FIELDS tells Of the tout who approached
asked him for $1,000 10 fix vehoe
Jockey he explained OF the
bit An hour later the tout demanding 5000 more
"whats the idea' this shakedown protested the system play
EN- tell how Vs. whispered the gre through the
right corner OF his gonna A photo nnsb
and III need 5000 for the man" " ~
Copyright, 1889, King Features syndicateJ
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
NATIONAL LEAGUE TRADE SONG

Yes, We won't buy Bonura,
Wen have no Bonura today.
Wen take ChioSxa, Kampouris ana Manuel Saiyo-
. For them our hard cash wen pay.
But, YEsi Wen pass up Bonura.
They'll have 10 give Zekey awayi
The Waterbury Democrat. [volume] (Waterbury, Conn.) 1917-1946, 1939-12-15
oNLYs1A WEEK

- The Hart Schaffner d
g. Marx label II oil you
"a need 10 know about
style and quality Of
these suits ana overcoats.
lIadIey's low price tells the value
st0ryl Every garment FIRST quail.
ity and carefully tailored.
Evening star., 1939-01-17
trict would derive materially less
revenue as O result.
PREVIOUS STUDIES.

The conduct Of the Districts fiscal
Affairs has received considerable at
tention and many reports have been
prepared. Fiscal relations between
the United States and the District
Of Columbia have constituted the
subject matter of most of these in
vestigations, and taxation has as
sumed, in the main, only secondary
Importance. The history of the
Federal contribution is q subject
not discussed in this report. Suffice
1t to say that in recent years the
amount Of the annual Federal pay
ment has been decreasing and that
for each of the fiscal years 1887
and 1888 1t was $5,0O0,O 900. This
report will not presume to suggest
that the Federal payment be in
creased or decreased. A tax-struc-
ture analysis is qualitative rather
than quantitative. The sources of
tax funds which are to be tapped
in providing that portion of the
District budget obtained from tax
alton constitutes the objective. A
change in the Federal contribution
will inevitably have a material ef-
feet upon the District budget, but
the problem will be one Of tax rates
and the placing of a heavier or
lighter burden on District taxpayers,
leaving untouched the broad oues-
ton of tax bases.
Evening star., 1939-01-17
Recommended Tax Prourun

The following recommendations revised
taxes made in the report:
The enactment Of the incomeretan and
taxes The income tax will be imposed that portion earned
income in
$500 at rates ranging from The Of retail
sales tax at the rate Of all tangible
sold at retail for than Is cents but with food medicine and
commodities subject selecive sales taxation the District
will constitute the second portion Of the dual nconerea
sales The will supplement the retail sales by reach
ing purchased outside brought into District
which would have been subject sales tax had been
purchased In the District
Legislation establishing corporation per
incomes arising from within the District Columbia
enactment Of tax Of per gross receipts
parking lots.
Amendment of the tangible property change
the taxable status date of automobiles
time basis
Authority the District Commissioners the
real tangible personal order balance the
avoid surplses the
Sit 500 Of assessed valuation.
relating Appeals
for the District Of Columbia SO that
taxpayer required to exhaust his remedy before
Equalization Review prerequisite appealing
the Appeals for the District of Columbia.
District Commissioners enabled to ad-
voy from the Board Of Tax Appeals for the District of
Columbia the facts and the law in those which there
absolute right of appeal and the solution Of the matter left
to the discretion and judgment of the District Commissioners
jurisdiction of the Board of Tax Appeals for the District
extended motor vehicle fuel paid
District Of Columbia
Evening star., 1939-01-17
By ], A. O'LEARY.

President Roosevelt's action In
creating a Federal Real Estate Board
with instructions to study "the sit
uation in different communities
adversely affected by the loss of
tax revenue" on Government owned
land, gave rise to speculation today
as to how far the board would 60
into the fiscal relations problem
between the United States and the
District of Columbia.
Because of the extensive areas
owned by the Government here,
there probably is no community in
the country affected to a greater
extent than Washington by the tax
exempt property question.
A report of committe of the
National Emergency Council sent
to Congress by the President yester-
day. when he announced creation
Of the board, showed that if the
Government property throughout
Continental United States was as
sessed for tax purposes on the same
basis as other property, it would be
valued at only $3,282,914.0OO. The
report placed the value of the Fed
eral property in the District at
$703,615,0O0, or approximately 21
per cent of Uncle Sans total hold
ings.
d. C. Levy Estimated.
A table accompanying the report
gave similar data for the States,
and estimated what the levy would
be in each case if the Government
property were taxed at local rates.
In the case Of the District of Co
lumbia, the table showed application
of the tax rate to the value of the
Government property would make
the levy $10,554,29 The table was
prepared as of June 80, 1887, and
presumably the $3.50 rate then in
effect was used. Congress since has
raised the tax rate on private prop
erty here to SITS. Application of
that rate to the same Federal valu-
alton would make the Government
tax liability about $l2,300,0OO.
Creation of this new agency to
study problems growing out of the
Governments ownership of property
comes in the wake of revived inter-
est in the local fiscal relations issue
since Senator Overton, Democrat,
of Louisiana suggested a few weeks
ago that the National Government S
financial obligation toward the up
keep of the District be based on the
percentage Of Federally owned land
area in Washington.
At present the lump-sum Federal
payment of $5,00O0O0 toward the an
nual District supply bill, which Is
not based on any definite formula
amounts to only a fraction more
than 10 per cent of the new budget
for the city.
Definite Yardstick Favored.
Shortly after he was named chair
man of the Senate Subcommittee on
District Appropriations, Senator
Overton announced he thought the
lump sum should be discarded for
some fair, definite yardstick. He
suggested acreage instead of assessed
value as a measure of Government
property, he said, to get away from
differences of opinion in the ap-
praisal Of values.
BY taking the acreage used for
Evening star., 1939-01-17
New u. S. Board May Take Up
District Financial Relations
Possibility Of Action by ReoI Estote Agency
On Federal Property Stirs Speculation

Federal purposes, and counting only
half Of the park area representing
the excess here over the average
park area for comparable cities) the
acreage formula would make the
Federal payment toward the new
budget about 20 per cent. The Sena-
tor also has indicated he would ap-
ply the Government percentage only
to the total of general fund ex-
penses, excluding the self-sustaining
highway and water departments,
which would make the Federal OBJ
legation for the coming year about
So, ,000, 900.
In his message to Congress yester-
day, announcing he had created the
Federal Real Estate Board by ex-
ecutive order, the President pointed
out the move is a result of study
begun in December, 1885. At that
time, in meeting Of the National
Emergency Council, he designated
the Secretary of the Treasury, the
Attorney General and the acting di-
rector of the Budget Bureau as a
committee to study Federal owner
ship of real estate "and of its bear.
ing on State and local taxation"
Contributions Tabulated.
In addition to setting forth the
assessed value and estimated tax IL
ability for Government property
throughout the United States, the
report Of this committee gave q
tabulation also of the amounts the
Government has contributed to the
States in the form of Federal aid
through the 10-year period from 1928
to 1887. This data, the report states,
shows that these payments are
largely in excess of the amounts that
would represent State taxation of
Federal property"
The report described the extent of
Government property holdings ma
tionally as approximately identical
with the area of all States east of
the Mississippi excepting Alabama
Florida, Georgia and Mississippi.
1t gave the assessed value Of all
taxable real estate in the CONT
mental United States as $ll3479,-
100000, Of which the Governments s
holdings Of So, ,282 ,914,O 900 is less than
3 per cent.
When the s7o3, ,615 900 value placed
on United States property In the
District is excluded, the balance of
Government property elsewhere
amounts to only $2,579 ,299 900.
The $703,615 900 valuation placed
on Government property in this re-
port is somewhat higher than the
estimate Of the District assessor s
Office. In 1887 the assessors office
placed Government property value
at $649 ,996, 900 and, for 1889, at 1852, :
994 600.
Besides studying the situation in
communities adversely affected by
loss Of tax revenue, the new Real
Estate Board is authorized to con-
suit with Government agencies re-
garding disposition of surplus real
property.
The executive order provides that
the membership Of the new board
shall consist of one representative
each from the Treasury procure
ment Division, Agriculture, Com
merce, Interior, Justice, Navy and
War Departments, Tennessee Valley
Authority and Budget Bureau. The
board may authorize representation
| for other agencies.
Evening star., 1939-01-17
PART iii. THE PROPOSED
TAX STRUCTURE.
TAXES RECOMMENDED FOR
REPEAL.

It has been shown In the preced-
ing discussion that the tax frame
work Of the District fails to give
due recognition to the ability theory
and relies too much upon property
taxation. Any recommendations de-
signed to produce better-balanced
tax system must be guided by these
conclusions. In surveying the list
Of taxes the two which should be
eliminated, Il the aforementioned
objective u to bo attained. are the
Evening star., 1939-01-17

from the tangible personal property
tax in the case Of automobiles
brought into the District after jan
uary /, the present taxable status
date, by about $4,000 per year.
9. The law with regard to the
Board of Tax Appeals for the Dis
trict Of Columbia be changed 50
that
(a) A taxpayer be required to ex-
| haust his remedy before the Board
of Equalization and Review as a
prerequisite to appealing to the
Board of Tax Appeals for the Dis
trict of Columbia.
CO The District Commissioners
be enabled to secure an advisory
report from the Board of Tax Ap-
peals for the District of Columbia
as to the facts and the law in those
cases in which there is nc absolute
right Of appeal, and the solution in
the matter is left to the discretion
and judgment of the District Com
missioners.
Co. The jurisdiction of the Board
OF Tax Appeals for the District OF
Columbia be extended to cover mo-
tor vehicle fuel taxes paid to the
District.
Evening star., 1939-01-17

yearly yield of the combined taxes is
$s,775, 900, consisting of $500, 900
from the sales tax Gncluding the
use tax and $l,275,ooo from the
personal-income tax.
4. A corporation n-income tax of 5
per cent on net incomes arising from
sources within the District of Co.
lumbia be imposed. In computing
the net income, a deduction for tan
gible personal property taxes should
be allowed. A filing fee of $25, to
be credited against the tax, will ac-
company each return and will insure
at least minimum payment for
the benefits of Government. The
estimated annual yield will be $2,-
100000.
(a). The present gross earnings
taxes of per cent on electric and
telephone utilities and S per cent
on the gas utility be superseded by
franchise tax on gross receipts at
the rate of 4 per cent on all sales Of
public utility services and commodi-
ties within the District of Columbia.
The effect of these changes will be
to place the three utilities on COM
parable basis. The exemption for
personal-property taxes will be con-
| tinued.
(b). The present per cent fran
chise tax on gross receipts of the
street-railway utility be reduced to
3 per cent. In comparison with the
other utility companies, this COM
pany is in an unfavorable financial
and competitive position. 1t will be
subject to personal-property taxes.
(c). The four utility companies be
included under the corporation-in-
come tax. This will place the bur-
den of added taxation on surplus
and should not cause corresponding
rate increases to consumers.
The result of the recommended
changes in the taxation of the major
public utilities will be a net revenue
increase to the District of approx
mately $360,0OO per year.
6. The enactment of a tax on
parking lots at the rate of per cent
of gross receipts. This is solely for
the purpose of reimbursing Lhe Dis
trict for the loss Of real-estate taxes
resulting from the demolition OF
buildings to make way for parking
lots. All operators of parking lots
will be required to take out a license
for which sum of IS will be
charged. The estimated yield i:
$25 900 per annum.
The matter of parking lots ha!
been the subject Of substantial con.
sideration. 1t is believed that thu
public interest therein is of such
Importance as to require regulation
thereof by the Public Utilities Com.
mission of the District of Columbis
as to rates, service and operation!
generally. Separate legislatio,
should be drawn to effect this end.
Z. The real estate and persona
property taxes be regarded as th'
elastic elements in the tax struc
ture and the District Commission
ers be given authority to vary th'
!. tax rate, the maximum not to ex
!; ceed $1.75 per 500 Of assessed vel
uation. This recommendation
based upon the desire to avoid un
} necessary surpluses. It is estimated
that between the $1.50 and the $17!
: rates there is q potential cushion
of nearly $3,300,0O0.
. 8. The taxable status date Of au
tomobiles for the purpose Of the per
sonal property tax be changed from
. single date to . pro rata tim
basis. This will increase the yiels
Evening star., 1939-01-17
PART /.
Preliminary Considerations,
THE PROBLEM AND ITS
SETTING,

Preliminary Considerations.
THE PROBLEM AND ITS
SETTING.
The District Of Columbia is a sane
tuary created to provide home for
the Federal Government. Industry
has been discouraged and such busi-
ness as exists is chiefly that of sup
plying the population with necessary
goods and services. Private indus
tries are not only restricted as to
admission, but edifices constructed
for business purposes must conform
to limitations designed to preserve
the beauty and dignity of the Fed
eral City.
The largest employer in the Dis
trict Is the Federal Government.
Out of an estimated monthly pay
roll Of $40 200 900, nearly $40, 300 900
Is paid to employees in executive de-
partments, of whom there are about
115,000. Private business has a
monthly pay roll approximating
SIG, 100000. The remainder of the
SAC, 200 900 is divided among the Dis
trict employees ($1 1,38O,0O0) and the
legislative and judicial branches of
the Federal Government. District
data on the military pay roll are not
available, although the personnel Is
over $500.
The effect of Federal salaries on
the distribution Of incomes in the
District Is worthy of note. These
salaries are concentrated to an ex-
treme degree around the 81, 1000 mark
Data on 93,047 full-time, regular and
permanent positions in executive de.
partments In Washington for 1887
indicate that 86 per cent receive
salaries below 5000. If the line bt
drawn at $4,000, the percentage rise,
to 93. Between 81 400 and q 100
lie 10 per cent Of all these employees
The effect of this is seen in the eco.
nomic indices which portray thu
Districts relative position among thu
States. The picture is one Of 8
comparatively prosperous population
living IN or near the District ot
Columbia.
The District ranks high in all bu1
one OF the economic comparison.
made in the following table. The
exception in the case of manufac.
turing bears out the previous asser.
tion regarding the limitations plaoat
upon industry.
Ranking o. re District Of cotxnsota