davidaulloa/AmericanStories huggingface dataset:
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04

New Tax Bill Seen as Giving Aid
To Mines In Rocky Mountain Area

Viewed as likely to give bene-
fits to mining men in Montana
and other sections of the Rocky
mountain area is the tax rev.
enue bill which congress passed
over President Roosevelt's veto.
The new tax bill extends per
centage depletion" to a number of
different kinds of minerals pro-
duced In the west, and an amend
ment by Senator Johnson of Colo
RADIO, clarifying the definition of
gross income for calculation of per
centage depletion" charge offs
against income, is also expected to
be of aid to the mining industry.
Mining men say that under old
tax laws, mining companies were
allowed to charge off income on
discovery depletion" on their prop
critics. This was based on a set
valuation of ore believed to exist
at the time of the discovery. Mining
companies were permitted to charge
this off over period of years on a
unit basis" based on the original
estimated life of the property. But
If the ores in the mines were more
extensive than the initial discovery
showed, mining companies were
handicapped in their income tax
chargeoffs by the fact that the
depletion charges ran out before
the ore was exhausted. Thus, in
many instances mining companies
continued to produce ore long after
their tax chargeoffs ended. Income
taxes on such production became
prohibitive.
The revenue act of 1928 gave re-
lief to oil producers on depletion
charges by authorizing a 27ls per-
cent charge against CROSSE income
for the property for the year. This
was the first use of percentage
depletion" in the United States rev.
enue acts. The action soon was fol-
lowed by percentage depletion" al
lowances for coal of 5 percent,
metal mines, Is percent, and sui
phur mines % percent.
The 1913 revenue act makes a Is
percent allowance for depletion for
flake graphite, vermiculite, beryl,
feldspar, mica, tale, lepidolite,
spodumene, barite and potash. This
enables producers of these minerals
to measure their depletion by a
fixed percentage standard, instead
of attempting to reach an agree
ment with the bureau of internal
revenue as to the valuation of their
property at the discovery date
Very few discovery valuations have
ever been concluded, and, with
changing conditions, estimates made
at the date of discovery frequently
may fall short of subsequent de
velopment The action stabilizes de
auctions for these minerals.
The most important action to en-
courage venture capital, however
has just been taken by congress
Senator Johnson of Colorado got i;
far-reaching new provision on per
centage depletion" into the 1874;
act. This was covered in an amend
ment to the bill defining gross in
come from the property"
Before adoption of the johnson
provision the treasury department
contended that gross income wa
based on mine run of ores and no
on concentrates. Under the John
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04


swered by this suggestion, insofar
as there would be no occasion for
increase to the consuming public
and the same benefit would be re-
ceived by the producers of crude
oil.
There should be no reason for
objection to the payment of such a
subsidy wherever an increased cost
could be effectively demonstrated
by the refiners, and again In in
stances where an increased crude
oil price would not result in an In
creased cost to any individual or
company, naturally their earnings
would not be increased, as objected
to by the OPA in the past
81 shall be pleased to hear your
opinion as to this suggestion"
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04

association.
Since Judge Vinson and the OPA
seem to be insistent on alternative
proposals to a correct price increase
being made" for the oil industry, !
have thought of a sinplified sub
sidy and price increase proposal
that might be acceptable.
Il am rather doubtful of its ac-
ceptance, however, because of the
fact 1t Is too simple. If the neces-
sity for a compromise Is indicated,
the following subsidy suggestion
would be workable and could be
applied on a nationwide basis:
THE OPA to increase the crude
oil price ceiling on all u. S. crude
production a minimum of IS cents
a barrel, effective in all fields
simultaneously. This increase to be
observed by all refiners without
any reflected increase in the cost
of any refined oil prices to consum-
ers, jobbers, or otherwise. ALI re-
finers of crude oil to receive from
the government, In the form of a
subsidy payment, an amount equal
to the increased operating and pro-
duction costs resulting to these re-
timers because of the increased
price paid for crude, if any.
Naturally, would not favor this
suggestion as against a general in
crease in crude and refined oil
prices which would not require any
administration or supervision or
policing on the part of the OPA
whatsoever, but it does begin TO
look as though the opposition may
be able to prevent such a simple
and equitable solution of the ma
TONS oil problem.
IF such be the case, believe
that after giving this suggestion
study you will see that this arrange
ment would be very workable and
very easily administered.
There are no doubt several hun
dred individual producing proper
ties and oil-producing individuals
to every oil refinery and marketer,
and the records kept by refiners
would make it very easy to demon
strate the amount that each refiner
would be entitled to, in the form
of subsidy payments as the result
of increased crude oil cost.
"On the other hand, the objec.
tions that have been advanced to a
general market increase are an.
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04
Answers Your Questions
on Prospecting

This complete. procticol. pocketsized guide
book gives mony fucts helpful to the pros
pecior. miner. and field engineer. Covers
equipment and methods. geologic and min
erolooic doto. identification OF important
minerals. end scores Of related fgcis for
proctcol use.
Handbook for Prosp@csors end
Operators OF Srnuu hsanes
BY NJ w. Won Bernie Ses fhsss dasu
VIE Aid to Prospeciors
o4o pages. Sa-oO Iows Pertaining to
Revised by MIrsn1
~ ''" Geology in Pres
Simply and concise pecsing
lY. this book pre- Oulcrcps
SCENTS everything me Sumplinq and As
practical mm CON a1vira
use in the field. from -.
the most efficient @N -
equimens 10 mnktnc
field issta. pructtcul MGrk@ss dnd
uses OF geology end rraces
mineruloqY ere sx- Treatment
pldinsd. Minerals Developing and
ms covered fully as Equsppinq
10 their occurrences. Glossary Of TERMS
and vulues. Used Ia Mining
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04
More Motorcycles

WPB has authorized production
of 2,130 motorcycles this year for
civilian use and export. The civilian
quota is 1,40O, with so for Canada
and $50 for export.
Montana oil and mining journal. [volume] (Great Falls, Mont.) 1931-1953, 1944-03-04
Proposal Would Raise Crude Price,
Give Subsidy Payments to Refiners

Advocating 3cent increase in the price of crude oil nationally
with the of refined products the
changed and with renes paid subsidies necessary under
the the following letter has been Ralph pres
dent of the Independent Petroleum Association by
James w Johnson chairman of the Montana Oil Gas Producers
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13

More than one million persons In
the United States stutter.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
Wacs In Great Need OF
Laboratory Techniciians

Graduates of schools with bache-
lor's degree and major in entomo-
ogy, Neutrality-suspicious., or
biochemistry, or who have gradua-
ted from registered school of
medical technology, or who have
had three years experience in a
hospital laboratory, are needed to
serve as laboratory technicians in
the Women's Army Corps.
The Wilmington Army Recruit
ing office, 300 Southern building,
announced yesterday. that qualified
women are eligible to attain the
rank of staff sergeant and will be
assigned to an Army medical in
stallation Immediately upon COM
pletion of the six weeks of basic
training given at Fort Ogelethorpe,
Ga.
Women who have sincere in.
terest in this field but who have
not had the training outlined above
may be recommended to attend
the Army's medical laboratory
technicians training school. Suces-
sful completion of this four month
course will lead to assignment as
technicians in an Army hospital
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
WAR OUTLOOK

Anyone confused by Prime Min
lister Winston ChurchilPs cheerful
forecasts of early victory - as
against the cautions of American
leaders about over optimism
might remember t h It winnie
has home-front morale problem
that doesn't exist here.
The British have been at war
nearly five years-two years long
er than Americans. They have suf-
tered Dunkirk, the blitz and now,
worst of all, the unpredictable
blasts Of the buzz-bomb. War wear
mess in Britain is understandable,
and so is the prime minister's need
to give his people heartening news
and assurance of better times soon.
Plane production-Word is there
will probably be no more contracts
awarded by the Army and Navy
Tor plane construction in Canada.
U. s. makers can meet flu u e
needs, it's held, and contracts plac-
ed with American companies will
nelp cushion the effect of curtail-
ed Warplane production as the war
hears an end.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
CLUB TO COLLECT
: PAPER AT BEACH

The Senior Fraternity Of the
Boys Brigade club will collect
scrap papers from residents of
Carolina Beach next Friday, Thurs.
ton Davis, president of the frater.
nifty, announced yesterday.
Thurston asks that all newspa-
pers, magazines and books that are
to be contributed to the campaign
be tied in bundles, and that loose
paper be put in boxes or bags and
left On the boardwalk or front steps
for collection. Any type of paper
will be collected.
The fraternity has collected more
than $4,000 pounds of scrap paper
in its current drive.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
FAIRMONT MARKET
HAS HEAVY SALES


FAIRMONT, Aug. &c. B. Stat
ford, supervisor of the tobacco
board Of trade, announced today
that $482, 1906 has been paid for
this weeks sale of 1908, 48o pounds
of tobacco.
Average low baskets this week
brought 30 cents and top grades,
IS cents.
Tobacco growers, Stafford said
were highly pleased with the
sales and prices. Farmers are still
curing tobacco and fully 20 pei
cent of the crop is in the field now
he added.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
RUSSIAN ADVANCES

The spectacular toward sweeps
Of the Red army, sometimes SC
fast they look like something done
with mirrors, may slow down.
Those who know say the reason
will be simple. Up to now, the
Red army has been largely NOV
ing over Soviet territory. Russian
partisans have been advance in.
telligence units, and Russian CT
villains have been on had to re.
pair bridges and railways and keep
the Army's tightening supply lines
open right up to the front.
Now the Russians are moving
beyond their own borders. Some
cooperation can be expected from
Polish partisans, but in general,
the conditions which have contrib
uted to rapid advances will be
changed,
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
CUSTOMS VICTIM

lsa aep' j. William Fulbright, Sc
W., s,'o by Arkansas Democrats to
M t'ace Senator Caraway, may not
ss1... place on the Senate foreign
n .aAons committee despite his au-
r,s - SAlp OF the resolution which be-
Nj. .'e me House expression of what
w.. 10, country stands for in the post
NJ :. world. Should he seek one
NJ ''ie coveted places on this Sen
to..e ommlttee, he would be con.
to,s 'eo with a custom of the past
,bis years which denies member
sup 10 new senators.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
japanese May Work Fast
ToMergeG Gains In China
The Washington Staff of The
Associated Press

uasHINGToN, Aug. 12.- -
vosn an eye on the fighting beyond
h 's.cverntly-captured Hengyang in cen
is1 china for sign of what course
10 unonese strategy will choose from
w. from here it looks as though the
,.rsnese capture of this important
s 'R iunction-in sudden burst of
i aarov after stalemated siege Of
s ~ weeks-may be the first fruit
~ ,. more vigorous military policy
y, the new Koiso cabinet in Tokyo.
p y, IFS still two early to see clear
p the rest of their design.
From Hengyang the ] S can
,rive south ITO miles to take the
U We of the Canton railway and
Lii .1+ the coast off from free China,
sp+ there is much doubt that this
vulnerable line would do t h e m
much military good.
They also can drive southwest.
u.rd toward Kweilin and the cor
ridor to Chungking and Running,
ahere the Japs say American air
bases are situated.
They may do neither-they may
be in such defensive frame of
M that they will dig in around
uengvang and stay there. But ex-
premier TOTO was thrown out be-
,.use he doddered, and the Japs
tnow they are working against the
lime when the American air
strength in China will be over
rhelning, and against tn day
when they no longer will control
Tho China sea and their lines of
communication to the south.
The apparent urgency of their
necessity to consolidate in China is
confession that their original con-
cept-that they could spread out
and control southeast Asia because
its huge size precluded reconquest
has collapsed. This urgency will
be heightened by the Pearl Har-
bor conference, which unquestion-
ablv mapped a strategic break
thmugh from the Pacific into the
China sea - not at some distant
date, but soon.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
AIR FLIVVER ERA

Many indications point to a boom
Ill aviation sales and service en-
efprlses when thousands of pilots
sila mechanics return from the air
.Olces to civilian life. Many al
.sauy nave asked governmental
s u about financial aid under
;s T. |. bill in starting plane fill
Jug stations and service centers.
anu lheres a current plan before
VI. Wy National Aeronautical associ-
.a'l Tor a giant campaign to urge
, s.ls of landing fields in all
ra.s OF the country. NAA will
. .alV director and four assist
,n ns 10 conduct the drive nation
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
BRITISH CAPTURE
WRECKED TAUNCNI

CHUNGKING, Aug. 12-lRABrit
ish troops after a one-week drive
in difficult weather have captured
the strategic north Burmese rail
way town of Taungni, II miles
south of the former Japanese base
of Mogaung, the Chinese command
announced tonight.
Expulsion of the last remaining
Japanese from Northeastern India
along the Burma border was re
ported imminent in dispatch from
Southeast Asia command headquar
tiers at Handy, Ceylon. Allied
troops on the Tiddim road below
Imphal were only a few miles
from the Burma border.)
The British found Taungni wreck.
ed, disease rampant and the stencil
Of dead Japanese so great that the
Allied troops found it impossible tc
enter the city in force. a Chinese
communique stated. There was
much evidence of malaria and beri.
beri, and the stencil of the city
was distinct even two miles tc
the north" the bulletin declared.
The British drove to Taungni
through Manipulating and Sahmaw,
beginning their punch by capturing
strongly-defenced 'fHill co. con.
trolling a good stretch of the rail
way.
''Most of the countryside in the
Taungni area is flooded" the Chi
nese communioue said. Gin many
places the water is three to four
feet deep. Bridges are cut and the
transportation of equipment and ar
tillery is almost impossible.
AFTER the first bitter fight, the
Japanese seemed to realize their
position was hopeless and they Of
fered little resistance. Many of the
enemy dead were left unburied and
much equipment was abandoned. :"
The bodies of 200 Japanese were
counted between Hill 60 and Taung-
nj, and many more were found in
the town itself. Zone officer who
walked through the filth and stencil
of the Hukawng and Mogaung val
leys described the situation at
Taungni as the worst he has en-
countered," the communique said.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
ASKS FOR AID

WASHINGTON, Aug. u LIP
Declaring the Polish underground
army faces the possibility of lex
termination, the executive board
of the Polish-American Congress
appealed to the United States gov
eminent today to grant full lend
lease assistance to General Dor,
commander of Polish forces in
Warsaw.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
RECESS

hsr .'alors, anxious to get back to
Snh,: campaigns, but afraid of what
hwy reaction will be, hesitate on
M 0suhg recess of Congress.
h sOS OF them say they will stay
t,v SeSs % at least through the hot
>aso VI August rather than leave
-Ths aversion c legislation unpassed.
Nm senate expects to go to work
so,sl measure to provide for dis
S ;sa Of $4,000, 900, 900 of surplus
|s.sk property during the coming
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13
1t. LaRue Cribs
Missing In Action

1t. LaRue F. Cribs, formerly
of Wilmington, has been reported
missing over the Netherlands since
July Z. Lieutenant Cribs is the
son of Mrs. Grace Cribs and the
late John F. Cribs. Mrs. Cribs
and a daughter live at 537 West
Hunter ST., Lakeland, Fla. Lieuten-
ant Cribs was a Flying Fortress
pilot.
The Wilmington morning star. [volume] (Wilmington, N.C.) 1909-1990, 1944-08-13

The Smithsonian institution
fossil imprint of a jellyfish is be-
lieved to be the oldest evidence Of
life.
Evening star., 1944-04-21
Seven Judges 10 Sit
On Criminal Cases
Here Next Month

To prevent a threatened slowing
up in the trial of criminal cases, due
in part, to several extended cases,
District Court is expected to have
at least seven justices sitting during
May, a record of sorts.
There are approximately 400 Grim
inal cases now awaiting trial, as
against an average of between $50
and 300, it was estimated.
United States Attorney Edward M.
Curran asked Chief Justice Edward
c. Eicher to assign additional JUS
tices to expedite the criminal trials.
Heretofore, as many as five GRIM
inal courts have been in session at
the same time. While the seven
judges scheduled to sit in May will
not all be on duty at once, six of
them are likely to be sitting at the
same time.
Besides the regular justices now
sitting in criminal courts, namely,
Justices Eicher, David A. Pine and
Matthew F. Mcclure, other regular
District Court justices who are ex-
pected to try criminal cases include
Justices F. Dickinson Let's and
James NJ Proctor. Justice Let's is
scheduled to begin trying such cases
May 8.
Meanwhile, Judge Arthur C.
Lederle of Michigan, who is now
sitting as visiting justice in Dis
Itrict Court, is to continue to try
criminal cases through May 6. On
May Is Judge Ben Moore of West
Virginia is scheduled to preside at
the. flrst-degree murder trial of At
torney Robert T. Miller in the fatal
Evening star., 1944-04-21

Walker, Kans,, to the Clovis Army
Air Field.
Casualties included Second 1t
Jerry Degiorgi, Berwyn. Ill, who
was killed; Corpl. Leonard A. Mar
tinez, radio operator, Riverside
Calf, and Second 1t. Edward B
Collins, pilot, Ocala, Fla, who
escaped with minor injuries.
Army officials announced the
plane was found yesterday.
At the Council home 1t was said
that the young officer in recent
letters had expressed hope of
obtaining a transfer at the end of
this month. He celebrated his 23d
birthday anniversary last week.
The elder Council is a painter in
Evening star., 1944-04-21
Ii. Council Injured
In Army Plane Crash

Second 1t. Clyde H. Council, jr
%, whose family resides at 909
Savannah street Sc, was seriously
injured in plane crash about 20
miles southwest of Corona, New
Mexico, which killed the flight en-
gineer and injured two other men,
bers of four-engined Army
bomber crew Tuesday night, ac-
cording to an Associated Press dis
patch.
The plane was being ferried from
Evening star., 1944-04-21

the Government and lives with his
wife and daughter Kathryn 81, a.
the Savannah street address. 1t
Council never has lived in Wash
ington, but is a native of st. Peters
burg, Fla. from where the family
came three years ago.
Evening star., 1944-04-21

shooting of DR.. John E. Lind. ST..
Elizabeth's Hospital psychiatrist.
Justice Eicher is expected to be
occupied for some time as presiding
justice in the trial of 80 persons on
sedition charges.
Montana labor news., 1944-01-13
PROMINENT PERSONS ACCUSED OF TRYING
TO ESTABLISH NAZI FORM OF GOVERNMENT

WASHINGTON, D. C.-(FP)-A federal grand jury
January 3 indicted % men and 2 women on charges of
c%onspiring to help establish a Nazi form of government in
the United States.
Montana labor news., 1944-01-13
Montana Will Have
$4,000 Seeking
Jobs After the War

WASHINGTON, D. C.-Post-war de-
mobilization in the state of Montana
will place $4,000 persons on the labor
market according to a chart compiled by
the Bureau of Labor Statistics, Senator
James E.. Murray announced today. In
II western and Pacific coast states, the
total number Of persons who will seek
employment after rehabilitation will be
1880, 200. The chart is based upon m
ployment in the area during 1910.
I'm order to meet the demands for
employment of returning soldiers and
returning civilian war workers in Mon
tana, I am working with the Bureau Of
Reclamation to prepare for immediate
development the most feasible projects
that have been planned and studied
and have met minimum requirements of
the government" Senator Murray said.
Montana can provide for her own peo-
pie without assistance of the federal
government. Montana can provide
homes on irrigation tracts for those SOL
diers whose training and background
qualify them for the life of a farmer.
Montana canv.-.ob
Montana labor news., 1944-01-13
.DONNELLEY'S
BLACKLIST ISA
PRECISION TOOL

How to make enemies and influence
organized labor against you" seems to be
a favorite subject of r. r. Donnelley &
Sons Co., the Chicago printing con-
Germ which produces Readers Digest,
Time. Life and catalogues for Sears
Roebuck, Montgomery Ward and other
mail-order houses.
Under questioning by attorneys for the
National Labor Relations Board and Chi
cago Printing Trades Unions in a recent
hearing, Donnelley's witnesses admitted
that, though the company masqueraded
as an open shop" between 1907 and 1888,
it absolutely refused to hire any mem
Der of a printing-trades union. They
claimed, however, that in 1888 the firm
turned over a new leaf and ended its
discrimination. Soon they we're COM
PEELED to admit that as late as 1887 the
company was openly checking on pos
sible union affiliations of applicants for
work.
It was shown that the only new deal"
Donnelley established in 1888 was in the
form OF a Willingness to hire renegade
u~nionists who resigned or had been sus-
pended or expelled from their unions.
When in 1887 the company at last dis
continued its open investigation Of the
union background of applications, said
discontinuance was not for the purpose
of belatedly opening its doors to union
printing workers. For the company's
own evidence shows that since 1887 it
has not even hired a former member of
Continued on Page Four
Montana labor news., 1944-01-13
COURT OF APPEALS
UPHOLDS FARMERS

BY a decision last week Of the United
States circuit court of appeals, the right
to use the waters of the Missouri river
by the people of the state has been
affirmed and the monopoly control of
all of its waters which has been claimed
by the Montana Power company as its
right has been denied, according to a
telegram received by the Montana Water
Conservation board.
The judgment Of the lower court had
granted TO the power company more
water than was available in the river
most of the year and more than ever
available during the latter part of the
irrigation season and the injunction
against the Water Conservation and the
Broadwater- Missouri Water Users asso-
citation prohibited them from taking any
water from the river during most of the
irrigation season.
In effect, the judgment of the lower
court which has now been reversed, rem
Continued on Page Four