davidaulloa/AmericanStories huggingface dataset:
Evening star., 1939-07-20

ductions shall be allowed in any
case in respect to-
N personal, living, or family ex-
penses;
~ any amount paid out for new
buildings or for permanent improve
mentS or betterments, made to in
crease the value of any property or
estate,
t3J any amount expended in re-
storing property or in making good
the exhaustion thereof for which an
allowance is or has been made; and
~ premiums paid on any life in
surance policy covering the life of
any officer or employe or of any
person financially interested in any
trade or business carried on by the
taxpayer when the taxpayer is di-
rectly or indirectly a beneficiary
under such policy.
(bJ HOLDERS OF LIFE OR
TERMINABLE INTERE EST
Amounts paid under the laws of any
State, Territory. District of Colum-
bia, possession of the United States,
or foreign country as income to the
holder of a life or terminable in
terest acquired by gift, bequest, or
inheritance shall not be reduced or
diminished by any deduction for
shrinkage (by whatever name called
in the value of such interest due to
the lapse of time, nor by any deduc-
ton allowed by this Act Except the
deductions provided for in subsec-
tions Cd and (m of section % of
the Federal Revenue Act of 1926 as
amendedD for the purpose of COM
putting the net income of an estate
or trust but not allowed under the
laws of such State. Territory, Dis
trict of Columbia, possession of the
United States, or foreign country
for the purpose of computing the in
come to which such holder is en-
titled.
Personal Exemptions and Credit.
SECTION 9 (a) CREDITS-There
shall be allowed to individuals the
following credits against net in
come:
N PERSONAL EXEMPTION
In the case of single person or
married person not living with hus-
band or wife, personal exemption
of $1,000: in the case of the head
of family or married person liv-
ing with husband or wife, personal
exemption of $2,500; husband and
wife living together shall receive
but one personal exemption, the
amount of such personal exemption
shall be $4,000. If such husband and
wife make separate returns the per-
sonal exemption may be taken by
either or divided between them.
(2) CREDIT FOR DEPENDENTS S
-$400 for each person (other than
husband or wife) dependent upon
and receiving his chief support from
the taxpayer if such dependent per-
son Is under eighteen years of age
or is incapable of self-support be-
cause mentally or physically defec-
tive.
(b) CHANGE OF STATUS-If
the status of the taxpayer, insofar
as it affects personal exemption or
credit for dependents, changes dur
ing the taxable year, the personal
exemption and credit shall be ap-
portioned under rules and regula-
tions prescribed by the Commis-
sioners, in accordance with the num-
Der Of months before and after
such change. For the purpose of
such apportionment a fractional
portion of a month shall be disre-
garded unless it amounts to more
than half a month in which case
1t shall be considered as a month.
tc) IN RETURN FOR FRAC-
TIONAL PART OF YEAR-In the
case of a return made for a frac-
tional part of a year, the personal
exemption and credit for depend
ents shall be reduced respectively
to amounts which bear the same ra-
Evening star., 1939-07-20

rate per cent. In class G were
grandnephews or grandnieces of the
decedent or any person other than
those in classes A or B and any firm,
institution, association or corpora
ton unless exempted as being char
table, educational or religious in
purpose, or where the inheritance
was given for public purposes, the
class c exemption being $1,000 and
the rate per cent.
Rates in Various Glasses.
Under the revision, nephews and
nieces were shifted to class C and
the rates are changed to the fol-
lowing: Glass A, for the first $25,-
900. less the exemption Of $4,000, l
per cent; for $25,00O to $4,000 l per
cent; for $4,000 to 100000 per
cent; 100000 to $500,0000, 3 per
cent; $50O,000 to $1,000,000, 4 per
cent, and over $1,000, 900, S per cent.
For class B, the rates for these same
progressive brackets with $4,000
exemption are 3, 4, 6, 8, 10 and 10
per cent. For class c, with $1,000
exemption, the rates, respectively,
are S, 7, 9, II, Is and IS per cent.
Reports of the gross value of
estates in excess OF $1,000 must be
made to the assessor within Is
months after the death of the de-
cedent, If made by the personal rep
reSentative of the decedent, or with
in six months, by every person en-
titled to receive taxable property, If
the estate is not handled by an
executor, administrator or collector.
+ Under a revision Of the estates
tax, copy of the Federal return
must be filed with the District as
SCISSOR within 16 months after the
death of person owning property
in the District.
@. What effect is made on the
public by changes in the utility
taxes?
A. Gas, electric and telephone
companies will pay per cent on
their gross receipts, instead Of S
per cent on gross earnings, this
being an increase in their tax bills.
The transit company will pay 3 per
cent on their gross receipts instead
OF the present per cent on gross
earnings, this being a lessening of
its load, The bills are paid by the
companies out of their revenues
from the public and the public will
feel the changes only if increased
tax burdens later cause increases in
their consumer charges, or delay
chances for rate reductions. sub
ject to the control of the Public
Utilities Commission. The utilities,
however, are subject also to the S
per cent fiat rate corporate income
levy.
Tangible Tax Retained.
@. Are tangible personal property
taxes repealed, along with intangi-
BILE taxes?
A. No. The tax on tangible prop
erty will 60 on just the same, at the
same rate as fixed by Congress for
real estate for this fiscal year, SITS
per 500 of value. In this connec-
ton. one section of the new act
provides that the tax shall not be
applied to tangible personal prop
erty stored in a public warehouse
for period no longer than neces-
sary for the convenience or exigen-
cies of reshipment and transporta-
ton to its destination without the
District.
Evening star., 1939-07-20

Continued on Page B-f73
Evening star., 1939-07-20

sonable addition to reserve for
bad debts; and when satisfied that a
debt is recoverable only in part, the
assessor may allow such debt, in an
amount not in excess of the part
charged off within the taxable year,
as a deduction.
f8j INSURANCE PREMIUMS
All fire, tornado, and casualty insur-
ance premiums paid during the tax
able year in connection with prop
erty held for investment or busi-
ness.
~ DEPRECIATION-A reason
able allowance for exhaustion, wear
and tear of property used in the
trade or business, including a rea
sonable allowance for obsolescence;
and including in the case of natural
resources allowances for depletion
as permitted by reasonable rules and
regulations which the Commissioners
are hereby authorized to promul-
gate.
(10) CHARITABLE CONTRIBU-
TIONS-Contributions or gifts ac-
tually paid within the taxable year
to or for the use of any corporation,
or trust, or community fund, or
foundation. maintaining activities
in the District of Columbia and or
ganized and operated exclusively for
religious, charitable, scientific, lit
erary, military, or educational pur-
poses, no part of the net income of
which inureS to the benefit of anv
private shareholder or individual:
Provided, That such deductions shall
be allowed only in an amount which
in all of the above cases combined
does not exceed Is per centum of
the taxpayers net income as COM
puted without the benefit of this
subparagraph.
m WAGERING OSSES-
Losses from wagering transactions
| shall be allowed only to the extent
Of the gains from such transactions.
The Waterbury Democrat., 1939-01-05

 corning alternate jurors had been reached.
 Acceptance of the principle de- bends on the acceptance of several details" said Judge Inglis, as he terminated the conference at 12:55 and made plans for further discus sion at o'clock. If the alternate juror plan is not either accepted or rejected finally at 2:15, the ques- tioning of veniremen, in an attempt to obtain the 18th juror and com plete the regular panel will be re- sumed.
 No Veniremen This Morning
 No veniremen were examined this morning from the fifth panel which reported for prospective jury duty in the trial of former Lieutenant Governor Frank Hayes and 2l others.
 The 348th venireman of the trial possible candidate for the 18th seat in the jury box early this after noon.
 Details of the alternate jury plan will be worked out at a later date, unless final agreement is made during the Is minute conference which will start at o'clock.
 It is understood that should the plan to accept two alternates be accepted, state and defense would be allowed A challenges in addition to those which remain in their pos session after juror number 12 is ac- cepted.
 Several Other Details
 Several other details apropos the plan kept counsel for the state and i defense in conference during two hours of this mornings session. At times members of the defense staff strolled out of Judge Inglis' cham bers, but they always returned to | the room to further participate in | the conference. Before the con- l ference even started it was under | stood that state and defense were | in accord on the idea that at least two alternate jurors should be ac- | cepted as 8 measure of precaution | against miS-trial.
 A mis-trial might result due to the illness or death of a member of the regular panel. By obtaining two spare jurors, this possibility would be avoided.
 Not In Deliberations Alternate jurors would hear the evidence with the other members of the regular jury. They would not take part in the deliberations, how ever, unless a member or two mem- bers of the regular jury became unable to do so.
 Some of the questions of detail concerning the acceptance of the plan may involve the procedure which will follow the acceptance of two alternates. Whether they are to be allowed in the jury room with the regular F during recesses, and whether they will be with the reg ular jurors at dinner are probably questions which must be settled.
 The fifth panel of l02 was re- duced to 76 at the outset of court this morning, the 17th session of the trial. Eight were excused without coming to court and 19 others were
 Continued on Page 9
The Waterbury Democrat., 1939-01-05
FOUR PEOPLE DIE
 IN NEW YORK FIRE
Blaze Sweeps Through Five Story Tenement;
 200 Forced Into Street

New York, Jan 5-(UP)-Fire swept through five-story "old law" tenement today, killing at least four persons and driving 200 others into the street. The fire started at about a. m. apparently in a restaurant on the ground floor, and spread through the building by way of a wooden stairway. Tenants, most of them clad in night clothes, rushed out doors where they stood shivering in the chill morning air. Many had pasued in their flight only long enough to rescue pets. Clutching dogs and cats, they huddled as near as possible to the blazing building for warmth. Two cripples were res cued by f1remen after they appeared at windows and called for help.
 Names of Dead
 Mrs. Georgett Daugnault, about 65. Her body was found on the fifth floor where she lived alone.
 Mrs. Anna Le Clare, 52. Her body was found on the third floor. Her husband, William, escaped with slight burns.
 Harry Argess, about 9, and his wife, Becky, about 19. Their bodies were recovered from a fourth-floor room.
 One of the survivors was Mrs, Clara Gomez who, awakened by the screams of fleeing tenants, wrapped her three-months' '-old daughter in
 (C0ntinl1ed m paoe C)
The Waterbury Democrat., 1939-01-05
REGIONAL WAGE
 CONTRACT PLAN

Hartford, Conn, Jan. 5.-(UP)- Consideration was given today to preparation of regional wage con- tract affecting truckmen and em- ployes in seven Connecticut, Massa- chusetts and Rhode Island cities, to replace local contracts.
 Members of the Motor Truck Asso- ciation of Connecticut in the Hart ford and New London areas have named committee of six which will meet next week with groups from other representative areas. A smaller committee will be chosen from thi; body to confer with union officials.
 The contract, if adopted. would cover Hartford, New Haven and Wa terbury, in this state; Springfield Worcester and Taunton, Mass. anc Providence, R. l., where inidivisiua contracts, each with different ex- piration date, now are in effect.
The Waterbury Democrat., 1939-01-05
Time To Go Said
 Gouernor Cross

Hartford, Conn, Jan. 5(UP) Well, I guess it's time to go. We've got to get out now" The dusk was beginning to fall when former Gov. Wilbur L. Cross, 76, and apparently at the end of his political career, walked slowly from the executive cham bers. A few yards away, a great crowd listened to the words of Gov. Raymond E. Baldwin, 45, delivering his inauguration ad- d-ess.
 Gov. Cross walked back and forth in the deserted executive rooms. He took down from the wall the flag of America and the state flag. Tkese were his, by tradition. With him were Exec utive Secretary Philip Hewes and Military Aide George War dinski. He turned to go. He took a last look at the room where he had reveled in the governorship for eight years. the longest 6 b CT n a toria l stretch since the Civil war.
 Haywood Broun came in to say goodbye.
 Good luck to you," said the governor. 2 Finally he decided to leave.
 You'll look after things while I'm gone?" he said to Frank Vessels, chief clerk in the of- flee for the past 10 years.
 "Yes," said Vessels.
 The governor-the former gov- ernOr-walked out.
The Waterbury Democrat., 1939-01-05
Republican Assembly Studies Baldwin's Plans
Prepared to Act With Speed on His Recommendations Took Two Hours Yesterday to Fix
 Deal With Socialists

Hartford, Conn.,, Jan. 5 - (U.P0 - Solidly dominated by Republi- cans, Connecticut's general assem- ply moved with speed and preci- sion today to consider recommends tions of Governor Raymond E. Bald win, first Republican chief execu- tive in eight years.
 The legislature was in adjourn ment until Tuesday when both branches were expected to adopt rules and appoint committees. Plans of the Republican leadership were to make January 20 time limit for submission of bills, and, if possible, to end the 1899 session before the statutory deadline in June.
 A furry was expected when the question of rules comes up next week. Republicans demanded resto- ration of joint committees, while Democrats, openly stating they would be defrauded of adequate representation under such a system, insisted they would hold out for continuation of the separate conl- mittee system adopted in 1887.
 G. o. F. to Have Its Way
 Republicans were expected to have their way-since they control but certain concessions to the Democrats seemed inevitable. Governor Baldwin was believed preparing a budget message to the assembly which will call for a slash in state spending to enable achieve ments of a balanced budget. Num- erous economies may be proposed, as outlined in his inaugural message yesterday, which may run up against stern opposition.
 Of chief interest at the moment was the terms of the agreement engineered between Republicans and Socialists which enabled organiza- tion of the senate to proceed swift ly, eliminating threats of a delay in inaugurating the new governor.
 One report said the agreement was limited. only to organization. Other rumors were that the Repub- licans promised to place Socialist on the important judiciary commit tee, and to look favorably on sev- eral bills pertaining exclusively to operation of the Bridgeport City government.
 Two Hours to Fix Deal
 It was two hours before the "deai' was consummated. and Bridgeport City Attorney Harry Schwartz, agent of Socialist Mayor Jasper Mo- Levy. was the trading agent for
 lConthued on Page 4
The Waterbury Democrat., 1939-01-05


 Originating in the cellar of three-story building at 114-116 South Main street, the fire quickly spread to buildings at 110-112 and 118-120 South Main street. MT. and Mrs. Joseph Rabasa and their To- year old son, Joseph, Jr., 10, escaped safely after the blaze had been dis covered, the boy being carried to the street by Patrolmen Christopher oLoughlin and George Flavin.
 Fire Marshal Hurt
 Fire Marshal Den Lahey suffered an injury to the right hand when he fell into the cellar of the Bon- wit Co., women's clothing store. Lieut.. James Barry, of Engine 4, suffered leg injury when he fell through the flooring to the base- ment.
 Two calls for additional com- panies were sent in by Chief Thom- as F. Cavanaugh, after seven com- panieS had answered the first alarm. Three companies were still at the scene this afternoon, wetting down the debris and pumping water from the cellars of the three buildings to which the fire was confined and adjoining structures into which the water had seeped.
 Cellar Of Bonwit Store
 Originating in the cellar of the Bonwit store, the fire rapidly spread into the adjoining buildings and then climbed upward through side walls and partitions to the roof. Bremen were hampered in their work by the dense, acrid smoke which filled the structures.
 Lcng after daylight this morn- ing, when the worst of the fire was over. firemen opened doors and windows of several Bank street buildings, which were filled with
 (COntinued on Page A
The Waterbury Democrat., 1939-01-05
President Bolsters Defiance Of |Dictators In His Budget Message
Nine Billion Dollars For Defense Asked For Year
 of l94O $42z,OOO,O 900 IN
 NEW TAXES ASKED
BY LYLE c. WILSON
United Press Staff Correspondent

(Unlted Press Staff Correspondent
 Washington, Jan. 5.-CUP)-Presi- dent Roosevelt bolstered his defiance of dictators today with a message te Congress proposing a 5000, 900, ,O0( budget for 1940 to arm for defense and spend for recovery.
 A congressional economy bloc is actively hostile. But he rejected econ- omy pleas of conservative New Deal CTS to cut government costs. He asked $422, 100000 in new taxes. He pro- posed a $2,00O,000,000 military and semi-military defense program.
 This annual budget message sharply reminded Congress that MT Roosevelt had not "ben throwing the taxpayers money out the window"
 He projected for next year the 10th successive year or federal deficit $3,326, ,000, 900 this time-and the sec- ond highest spending program of the New Deal. The current year is tops at $9,492, ,00O, ,0O0. ..
 Cycle Record
 The 10-year depression-recovery- depression cycle, beginning in .he Hoover administration and projected through the next fiscal year, makes this kind of a record:
 Total receipts ....... $41 ,033, ,000, ,000 Total expenditures. .. 68,312, ,000, ,00C Aggregate net deficit. 27,279, ,000, ,000 National debt increase. 28,273, ,000, ,00O
 MT. Roosevelt said well spent"
 "Let us all fix that fact in our minds" he said, "so that there shall be no doubt about it and so that. we
The Waterbury Democrat., 1939-01-05
WRITER BACKS UP
 NEW DEAL POLICY
Progressive New D e a l Legislation Would COun-
 teraCt RadiCaliSm

Providence, R. l., Jan. 5.-(UP)- Support of genuinely progressive" New Deal measures was recommend ed last night by Granville Hicks, Communist writer and Harvard tu- tor, as an effective weapon against Fascism.
 Sketching an anti-Fascist program for Brown University and Pembroke College students at a university lib- eral club meeting, Hicks urged sup port of "those elements of the New Deal that are genuinely progressive the National Labor Relations Board-which needs support parti- cularly now, and the spending pro- gram of the WPA and PWA, old age pensions, and other social security measures"
 Aid to Democratic governments in Spain and China" and opposition to "anti-Semitism" tendencies would help defeat Fascism. he said.
 Hicks urged a united front among those interested in survival of capi- taiism and those interested in 8 peaceful transition" from capital ism to some form of collectivism.
The Waterbury Democrat., 1939-01-05
FRANKFURTER IN
 SUPREME COURT
Jewish Scholar of Har= yard Named By President
 as Court Justice

Washington, Jan. 5-(UP)-Presi- dent Roosevelt today nominated to the United States supreme court Prof. Felix Frankfurter, outstanding legal liberal whose influence long has been an important factor in New Deal policy making.
 Frankfurter, Jewish scholar whose liberalism attracted a broad following, was named for the va cancy created by death of Benjamin Nathan Cardozo, another Jewish lib- eral of legal renown.
 The nomination was sent to the senate, which must confirm the ap- pointment of the 56 year old Har- yard University Law school profess sor.
 A keen and erudite student of the law, 8 conscientious lawyer and a
The Waterbury Democrat., 1939-01-05
HENRY J. LEARY
 IS NAMED CLERK
Custodian of Voting Ma chimes is Appointed By Registrar John T. Derwin

Henry J. Harry) Leary, custodian of Waterbury's voting machines, was appointed junior Democratic clerk in the office of the registrar of voters today by Registrar John T.. Derwin..
 The position is one of two created by recommendation of Griffenhagen & Associates to provide for voter canvasses by actual members of the registrars office rather than on the basis formerly used of hiring part time canvassers at some seasons of the year.
 William H. Root, Jr., was appoint ed as the Republican junior clerk two days ago by Republican Regis trar Albert O. Taller.
 Custodian for Years
 MT. Leary has been custodian of Waterbury'S voting machines for some years and mas handled all of the repairs and setting up of the machines for the annual elections, ocal and state, alternately. He has
 (Continued on Page 4)
The Waterbury Democrat., 1939-01-05
Jurors Accepted
 To Present Time

The jurors accepted thus far are: l. Frank M. Brown, 70, Mill ford carpenter. Accepted No- vember 29. 2. Floyd Griswold, 46, North Branford carpenter. Accepted December 1. 3. Merton F. Wright, 50, North Branford selectman and farmer. Accepted December l. 4. Clarence F. Roberts, 43, Oxford selectman and farmer. Accepted December ?. 5. Milton Darlington, 59, Beacon Falls farmer. Accepted December ]. 6. Edward F. Rowland, B, Oxford farmer. Accepted De- cember 8.
 2. Hiram D. w. Darlington,
 52, Bethany farmer. Accepted December IA.
 8. Mrs. Edith P. Maynard,
 A, Guilford housewife, former
 local teacher. Accepted Decem-
 Der 15. g. Raymond G. Short, 51,
 Bethany laborer. Accepted De- cember 21. 10. Mrs. Besse L. Twitchell,
 61, Naugatuck housewife. Ac- cepteC December 21.
 II. Mrs. Marguerite R. Spen-
 cer, A, Hamden housewife. Ac- cepted December 2S.
The Waterbury Democrat., 1939-01-05
DIR. JAMES TODD
 DIES IN MAINE

Boothbay, Harbor, Me. Jan. S. (UP)-Dr. James M. Todd, 80. the man credited with conceiving Rockefeller Center in New York, died today at his summer home after 8 long illness.
 He was member of the Todd, Robertson & Todd Construction firm that planned and supervised building of the center. Five years ago he gave Boothbay Harbor a new municipal building and high way.
 A resident of New York, he grad uated from Beloit college, Beloit Wis, and Chicago Medical school. He leaves a wife and son Russell Burial will be here.
The Waterbury Democrat., 1939-01-05
TOM MOONEY IN
 HANDS OF TAILOR

San Quentin Prison, Cal, Jan. P)-Thomas J. Mooney sub mitted today to the twistings and turnings demanded by the tailor outfitting him for a series of 'vic- tory" celebrations.
 With a new going out" suit re- placing his drab prison garb, Mooney. now 56, will leave here Saturday for brief pardon hear ing at Sacramento. which is ex- pected to result in his release after 9 years of imprisonment.
 There appeared scant possibility that a last-minute development would change Governor Culbert L. Olson's intention to pardon Mooney of his conviction of the 1916 pre- paredness day bombing in San Francisco.