davidaulloa/AmericanStories huggingface dataset:
The Waterbury Democrat., 1944-02-17

 Move Starts

Boston, Feb. 17-UP)-PreSlden Roosevelt's fourth term strength may be tested in the Massachusetts presidential primaries of April 25.
 Former Boston school committee man Joseph Lee said last night that an anti-Roosevelt slate will appear on the Democratic ballot. Ee said the names of the candidates probably would be announced this weekend.
 The announcement came only a few hours after Democratic State Chairman William H. Burke, Jr., had revealed that former Gov. Jos eph B. Ely, anti-New Dealer and fourth term foe, had agreed to run as one of 12 candidates for un- pledged delegates-at-large.
 It was assumed that the Burke slate would support fourth term move. Lee said, however, that his slate would support a nationally known Democrat" He said that for- mer postmaster general James A. Farley would be in Boston March 13 as part of his national tour to sound out political sentiment, and mentioned that Farley recently conferred with former vice-presi- dent John Nance Garner in Texas
The Waterbury Democrat., 1944-02-17
Officials Checking
 Legislation On Bonds
City of Waterbury SuppOseIy Has Authority to Float
 $3OO,OOO in Sewerage Bonds; VeriicatOn Sought

of a sewage disposal plant.
 Further this special act allowed only 4225. 900 of the 4l 900. 900 for construction of the laterals, as well as a further expenditure of $20,000 for laterals in the Sylvan aveuuo. district.
 Actually only $5OO,O0O of this ars thorized issue ever was sold. $25O.~ 900 in 1927 and $25O. 900 in 1923.
 Then in 1929 permission was again sought from the legislature to sell more sewerage bonds, this time $750, 900. Of this issue $5OO,O0 was sold. Thus 8 total of $750,OO0 ia sewerage bonds, although authorp ized, were never sold.
 However, in the 1887 session when new $300,0 issue was approved as mentioned above, the legislature rescinded the authority to issue any remaining bonds in both the 1927 and 1929 series, as of January l. 1897.
 It is doubtful that any effort win be made by local officials to sell sewerage bonds during 1914 or un- til such time as the city has def1- mite working plan for the proposed sewage plant, as well as figures on total cost of construction.
The Waterbury Democrat., 1944-02-17
CLOSEUP WITH WAR
 AFFECTING YOUTH
Religion Takes on New Aspect to Men Who Have
 Faced Death

Combat service has led large num- bers of the country's men to turn to religion, Captain Leon Gorseline, Army chaplain, declared in an ad- dress last night before members of the MT. and Mrs. Club at the Sec ond Congregational church. The speaker said an interest in religion has shown decided increase since the fighting in North Africa started.
 Experiences during his service in Tunisia were described by the chap lain, who served in the front lines during the North African invasion, He told of the hardships undergone by soldiers and difficulties created by the weather. Coptain Gorseline is holder of the Silver Star.
 Also addressing the gathering was Chief Petty Officer Hannick, who is studying with a group of Navy men at the Waterbury Food Company. The session was ar ranged in tribute to the fighting forces.
The Waterbury Democrat., 1944-02-17
SALVATION ARMY SOCIAL TONIGHT
Valentine Supper to Be Served By WOmen's
 Home League Corps

Major Hugo Wiberg attended an officers council in Bristol yesterday and was informed by Major Milton McMahon, divisional younge peo- ple's secretary in Hartford, that he and his wife as well as Mrs. Major Marshall, will be attending the Val entine supper tonight sponsored by the Women's Home league of the local corps, which is to be served at the Zion Lutheran church, across from the Army's building on Cherry street.
 Three of the servicemen, whose names are in the leagues Book of Remembrance, will be guests of honor tonight and Rev. M. Webb Wright, who gave the address at the initial service of remembrance held just year ago, will give a brief talk during the program fol- lowing the supper. Mrs. Major Hugo Wiberg and Mrs. Olive Ruda, Home League secretary, are in charge of the arrangements. assisted by other members of the league as well as some women belonging to veterans organizations in the city.
 Major James Beech will have charge of the service next Sunday night at eight. The corps band under the leadership of Domenic Perillo, will play number of seIec- tiOnS.
The Waterbury Democrat., 1944-02-17
TWO NEW FIREMEN NAMED YESTERDAY
Both Appointed Qualified By Experiences as Mem=
 bers of Call Force

Henry c. Donovan and Raymond J. McEvoy were appointed regular members of the Fire Department at yesterdays meeting of the Fire Board.
 Both men were appointed to the call force two months ago, and have been doing regular duty recently.
 The board referred to the com mittee on rules and efficiency a request from Private Robert Kirschbaum og Engine No. 6 that he be retired on pension, since he is in i'll health and meets the re- quirements for a pension, being 55 years of age and having served 25 years on the department
 Fire Chief Thomas J. Cavanaugh reported that Private James Kelley of Engine 5 who left February 7.to join the armed forces has been dis charged and has returned to duty with the company.
The Waterbury Democrat., 1944-02-17
INITIATIVE TAKEN
 TOAD VETERANS
Various Groups Confer on Program to Assist Dis=
 charged Servicemen

Under the leadership of Mayor John s. Monagan, representatives oi a dozen social welfare and indus trial organizations met last night at city hall to lay the ground work for an organiZa tion to help return ing veterans find employment and readjust themselves to civilian life.
 After a general discussion of the problems certain to confront return ing Servicemen and diSlocated war workers after the war, the assemb- ly authorized Mayor Monagan to ap- point two subcommittee, one to formulate a specific program for the city, and the other to arrange for an orientation course in rehabilitation for social welfare representatives and industrial personnel executives
 The committee expects that the group will be autonomous in carry ing out the program adopted. but will work closely with available fed eral and state agencies.
 Present at last nights meeting were J. Warren Upson, of the local War Councils rehabilitation section, Carl A. Gray, Plainville Manufactur- CT, and representative of the Con- necticut Unemployment commission, c. Arthur Dubois, personnel director of Scovill Mfg. Co.,, Supt of Schools Thomas J. Condon, Rev. Francis M. O'Shea, permanent rector of the I'm maculate Conception church, and Prank J. Green, Chamber of Com merce secretary.
 Among the agencies represented at the meeting were the United States Employment Service, the American Lgion, Veterans of Foreign Wars Red Cross, Y. M. c. A., Community Chest, and industrial and mercantile establishments. The c. I. O. and the A. F. of L. have been asked to ap- point representatives to the body Mayor Monagan also expects to have appointed a delegate representative of the returning veterans before the committees next meting on March l.
The Waterbury Democrat., 1944-02-17
Compensation Agreements

Compensation Commissioner John J. OConnell today approved a stip- ulated agreement whereby Alice receive compensation of $60 for an injury sustained to her left thumb while employed by the Benrus Watch Go. Payment of $57.60 for medical expenses also was approved and the company agreed to assume responsibility for payment of doc- tors bill of $84 and hospital bill of $49,50 The payments will be in full settlement of the disputed claim.
 Also approved was a stipulated agreement whereby Joseph Skokan of Torrington will receive $335 as then result of 8 disputed claim in- volving hernia injury The claim was made against the Union Hard ware Company of Torrington which questioned the source of the dis ability
 Agreements for weekly payments during disability or for specific pay ment In case of permanent injury were approved as follows: SebaStiano Parisi of 2l3 North Elm l street aganst Scoviu Mfg. O., $2.06 for four weeks, back strain, supple mentary payments.
 Anna Commerford of 126 Charles street against Waterbury Button Co., $22.S5 beginning Jan. 2, injury to right index finger.
 | Margaret GreYier of COP South Main street against Scovill Mfg. Co, $l7.35 beginning Feb. 6, sprain of right ankle and injury to left knee.
 Domenic Ferrari of 40 Manhan street against Scovill Mfg. CO, $50 for eight weeks, to be paid in lump sum of $240, injuries to nose and left eyes, sustained Jan. 8; second agree- ment, $25 weekly for six weeks, pay- ment in lump sum of $l5O, 10 per cent loss of function of right thumb sustained Sept. 24.
 William Hoysradt of Torrington against Hotchkiss Bros. O., $25 for l6 weeks, 20 per cent loss of use of right second finger and 20 per cent, loss of use of right third finger. Leonard Cipollone of 987 Bank street against American Brass Co, $19.47 beginning Feb. 5, back in jury.
 Arthur Demo of Ansonia against Farrel Birmingham O., Inc, $25 for p and 2-3 weeks, B and Ia Ter cent loss of left index and middle fingers.
 Louis G. Bouley of Madison street against Risdon Mfg. O., $3O begin ming Jan. 20, injury to right foot.
 Edward DeVoe of l94 Walnut street against Anthony Genovese, doing business as Ashborn Trans portation Co.,. $24 beginning Feb. 5. injury to left middle finger.
The Waterbury Democrat., 1944-02-17

Waterbury officials have been scanning the Special Acts of the Legislature of the past 20 years this week in an effort to determine whether or not they have authority to issue sewerage bonds with which to finance the cost of completing a sewage disposal plant, such as was discussed by Gen. Sanford H. Wad- hams, chairman of the State Water Commission, with Mayor John s. Monagan at a conference in this city Tuesday afternoon.
 At that meeting it was stated that the city had the authority to issue $300, 900 in sewerage bonds, the same having been granted by the Gen. eral Assembly of 1887. Although these bonds were never issued, noth- ing was ever done, either, to have the Legislature rescind the author ity.
 The Special Act authorizing these bonds specifically earmarks them as follows: ''The proceeds derived from the sale of such bonds shall be paid to and received by the Treasurer of said city and shall be expended only for the construction of a main intercepting sewer from the Naugatuck River along the val- ley of the Mad River to East Main street and the Fairlawn section.
 AS this is one phase of the pro- feet which still remains to be done, it would seem as if such bonds would eventually be sold by the city. Last December in g. report to the Board of Works City Engineer Charles A. Root presented unoffi- cial figures on the cost of complet- ing a sewage disposal plant total- ing $1,100,000. These included the Mad River interceptor, which was listed at figure of SAYS, 1000, which would be $l75, 900 in excess of the amount that might be provided by sale of the 1897 series of sewerage bonds.
 Checking back further on sewer age bond issues city officials found that in 1927 the legislature au- thorized sale of sewerage bonds ur to $1,000,000. The proceeds of this series was to be used solely for tex tension of the main sewage carrier along the Naugatuck river from Washington avenue to Huntington avenue and 8 main interceptine sewer from the Naugatuck rivel along the valley of the Mad river to East Main street, and shall also be expended for the construction o1 lateral sewers in the Waterville Overlook, Cooke and Cottage park districts and towards the building
The Waterbury Democrat., 1944-02-17
'TANGNEY ISSUES.
 MEETING NOTICE.
Democrat Town COnven- ton to Hold Adjourned
 Session Friday Night

The adjourned meeting of the 1943 will be held tomorrow night at Democratic Town Convention of 7:30 in the Aldermanic Chambers, according to call issued this week by Town Chairman Maurice F.. Tangney, who is also chairman of the convention.
 At this session it is expected that the 1944-45 Town Committee will be named. The convention adjourned last fall without taking this action, but it was sttaed at the time that when it met again this would be a change of party rules, but it is con- Sidered doubtful that any changes are contemplated at this time.
 MT. Tangney was -committal as to changes in the makeup of the Town Committee other thna to say that several would be made where vacancies had occurred or present members had expressed a desire to retire.
 Delegates eligible to attend Fri day nights convention include: First ward-Stephen A. Homick, Ed ward J. Loughrain, Marion Miller Thomas J. Bowling, George T. Di- Corpo. Ella Keavney, and Robert Bosco, alternate; second ward Frank T. Healey, Frances Seery, Carmine G. Cipriano, T. Gordon Hutchinson, John A. Iorio, and Ber- nat Holczer, alternate; third ward Cornelius F. Maloney, Mary c. Kill martin, c. Nicholas Zappone. Ray mond Conlon, John w. Bendler, Jr., and Margaret Downey, alternate; fourth ward-Frances x. Bergen Mary Bedell, Patrick H. Kelly, Rose M. Martin, Edward P. Goggin, Helen M. Delaney, and John F. Dalton, all ternate; fifth ward-Gertrude Cor don, James w. Fitzgerald, Vincent J. Coates, Edmund J. White, Julia 1 E. Kelly, Edward F. McGrath, and Anna Bowey, alternate.
 Under Democratic party rules the newly-elected town committee is re- quired to meet within one week at which time it will elect a chairman. secretary and treasurer. The latter two offices have been held since 1940 by City Controller Cornelius F. Maloney. MT. Tangney did not state whether or not he or MT Maloney expected to retire from office this year, but it is not believed that any changes are expected to be made at this time in the officers.
The Waterbury Democrat., 1944-02-17
No. g DEDUCTIONS FOR BAD DEBTS (PART 2)


 Worthless debts occurring in a trade or business and arising from unpaid wages, salaries, rents, and similar items are not allowable 1r computing Federal normal tax and Surtax unless the amounts due have previously been included in income either in the year in which the de- duction as a bad debt is sought to be made or for previous year. Thus, uncollectible bills rendered by pro- fesSional men, such as physicians, lawyers, dentists, etc.. are not de- ductible as bad debts unless the amount of such bills rendered has been included in the income re- ported by the taxpayer.
 Where the taxpayer reports on the cash receipts and disbursements basis, it is obvious that the amount of the bad debt has not been re- turned as income, and the loss would not be deductible from othe rincome The rule also applies to other debts arising out of services, such as com- missions due to SaleSmen, salaries or wages due clerks, executives, and others for services, and rentals due landlords on rental property, as well as to debts arising out of sales in the case of a business conducted on the cash receipts and disbursements basis.
 A deduction for bad debt may arise where a business man or pro- fessional man, as indorser or guar antor on an obligation, has been obliged to pay the debt of the prin- cipal as a business transaction. When the indorser or guarantor pays a debt, he is subrogated to the rights of the creditor against the principal debtor; and if his claim against the debtor is worthless and uncollectible, he is entitled to de- duction, not because of the payment itself, but because the payment gives rise to a claim which becomes bad debt. If the indorser or guarantor reports on the cash receipts and dis bursementS basis, and meets his obli- gation by giving his personal not for the worthless note of the principal debtor, he may not claim the de- duction until the year in which the note is paid. However, if he re- ports on the accrual basis, the de- duction would be allowed in the year in which he gave his not in set- clement of the obligation.
 If the worthless debt is a non- business debt, it is not deductible as bad debt", but the loss is required by law to be treated as though Sus- tained from the sale or exchange of capital asset held for not more than six months.
 Where a business debt is ascer- tained to be recoverable only in part, it is permissible to take de- duction for partial worthlessness not in excess of the amount which actu- ally becomes worthless within the taxable year.
 In the case of taxpayers engaged in business in which credit to cus- toners is factor, the reserve method of deducting bad debts may be employed under the provision oi the statute.
The Waterbury Democrat., 1944-02-17
16O, ,OOO Motorists
 Get Plate Inserts
New White Plates for IO44 May Be Used in COnneCti-
 cut During Remaining Days of Present Month

swamped with mail applications this week, MT. Savers said, with an average of more than $500 being received daily.
 Through the close of business on Tuesday, 157,976 registration re- newals were issued at all offices of the department, compared with only OO,527 issued up to the same date last year. In response to special pleas of Commissioner Mccarthy that motorists apply early and by mail, more than 50,0O0 mail applica- tions have been handled at the Hartford office alone this year. The normal annual average of mail ap- plications is about 30,000.
 The 1914 license plate inserts, which this year are white, may be used during the remaining days of this month, MT. Savers said. But, he added, the 1943 inserts will not be legal after midnight, February 29.
 Servicemen in uniform will be given special consideration at motor vehicle offices. Commissioner of Motor Vehicles John T. Mccarthy announces servicemen will be given preferred attention when they ap- pear at the offices of the Motor Ve- hicle department to get their regis trationS for 1S44 for the reason that many of them are home on short time passes.
 He believes this policy will be ap- proved by those in line whose place may be taken by the Soldier, Sailor or Marine since we all are anxious to contribute what we can to make their few days at home as happy as we can.
The Waterbury Democrat., 1944-02-17
BABSON SUPPORTS
 PAPER COLLECTION

All community clubs and church organizations were urged yesterday by David F. Babson, chairman Ct the paper salvage committee to fol. low the example of the Women's Society of the Bunker Hill Congre- gational church in sponsoring waste paper collections. The Bunker Hill Society made a financial success out of it's collections.
 Organizations planning to hold collections should check with the salvage committee so that records may be kept as the amounts of pa- per salvaged.
The Waterbury Democrat., 1944-02-17
DIVORCE MAY END
 38-YEAR MARRIAGE

Termination of marriage of 38 years is sought in superior court in a divorce action filed by Martin T. Liddie of Southbury against Amelia Barrels Liddie of Irvington, N. J. The petitioner gives the date of marriage as Dec. g, 1905 and claims his wife deserted him Jan. IS, 1922. There are no minor chil- dren.
 The action will be returnable in court March 2, and in accordance with statutory provisions must rest on the court docket for three months before a hearing may be scheduled.
The Waterbury Democrat., 1944-02-17
DEFENSE LEGION
 MEETS SATURDAY

The newly organized Forest De- fense Legion will discuss plans for future field trips, lecture courses, and first aid instruction at a meet ing Saturday afternoon at 2 o'clock at Field street armory
 Officers of the club include: Superintendent, John c. Greene, Thonlaston; Walter Glode, field of ticer; James McAuliffe, officer in charge; and Francis Campbell Richard Catsonguay, ieutenants.
The Waterbury Democrat., 1944-02-17
Vital Paper Salvage Lags Behind Quota
TWENTY-FIVE WAR PLANTS CLOSE FOR LACK OF WASTE MATERIAL

By NEA Service
 Today'S number one war shortage -everywhere-is paper. In Germany and Japan, people are shot for vast ing paper. In England, destroying paper is criminal offense In Amer ica, the War Production Board has said that waste paper tops the list of all materials critically needed for war.
 There is no exaggeration in the statement that the waste paper in American manufacturing plants and obsolete files may be as deciding an influence in the wars outcome as the mobilizing of the fleet of pleas ure craft that saved the British army at Dunkirk," Rear Adm. Harry L. Brinser, Inspector of Navy Materials, recently told the newspaper com 1mittee of the U. s. Victory Waste Paper Campaign.
 Demands for paper products by the armed forces are at their high est point. The War Production Board has set quota of eight million tons of waste paper to be delivered in 1914 to mills for the manufacture of essential war materials.
 SAVES OTHER MATERIALS
 Paper is substituting for $215,000,- GOO pounds of critical metals, 36.000 pounds of pliofilm, 750,000 pounds of glass, 12,0O0 pounds of rubber, 220.000 pounds of cellophane and 8,000, 900 board feet of lumber. Our whole war economy" WIPE Chief Donald M. Nelson, declares, is built on paper.
 Some 100000 items used by the armed forces are either made of paper or wrapped in it. Paper makes such things as blood plasma con- tainers, plane wing tips, gun covers for invasion landings. parachute flares, hand grenade boxes, wrap pings for machine guns, camoufiage nets, bomb rings, supply parachutes, helmet Things, shell containers. packing for ammunition, training targets. gas mask canisters. instru- ment panels, military records, blue prints, fuse parts, cartoons for field rations, Air Force emergency packs and bomb fins.
 At the present rate of collection the nation will meet six million of it's eight million ton quota. accord ing to It. Gen. Brehon B Somer- we'll, chief of the Amy Services and Supply. Twenty-Five war plants in need of waste paper for the manu- facture of cartons and shiprinG case in which fighting pren get their food clothing, ammunition and blood plasma. have shut down. One hun- dred others are operating on part time schedules. 'You can't do 75 per cent fob back here expect us Go do a 100 per cent lob over there" {" EoS1exweiI points ont.
 Collections have been stepped un iD some communities, the Waste
The Waterbury Democrat., 1944-02-17
NEW NURSES AIDE GROUP ORGANIZING

A new day class for Red Cross nurses aides will start Monday, with the volunteers to serve at either Waterbury hospital or St Mary's hospital on completion of the training, it was announce to- day. Registration is open for about ten more trainees and will be &C., cepted at the volunteer Red Cross office on Field street tomorrow from 10 a. m. to noon. Mrs. Mary Scho- field will be the instructor.
 The nurses aides of the city at tended reception Tuesday night at the Waterbury hospital, an event similar to one held earlier at St Mary's hospital. Various social events have been planned for the volun- teers.
The Waterbury Democrat., 1944-02-17
NO. 38 MEDICAL AND DENTAL EXPENSES

A limited amount of expenses actually paid during the taxable year for medical and dental care of taxpayer, his wife or depend ents. may be deducted from income in computing Federal normal tax and surtax (but not victory tax.)
 These expenses. after subtracting any reimburSemerlts (from insur- ance or Otherwise) actually receiv- ed in the same year, gre deductable te the extent that they exceed s per cent of the taxpaseF's net in- come before figuring this particu- lar deduction. However, the deduc- Ition may not exceed s2SO0 for q
The Waterbury Democrat., 1944-02-17
Explosion Does
 $25, ,OOO Domoqe

Billerica, Mass, Feb. 17.-(UP)- Police today investigated a spectacu- lar explosion of 8 swiftly revolv- ing 42-ton fly wheel which imperilled the lives of more than 100 workers and caused $25. 900 damage to a plant of the Talbot Woolen Mills.
 The bursting fly wheel sent frag- ments crashing through the walls floor and roof of the powerhouse and the adjacent main mill build ing where scores of persons were working yesterday.
 The only casualty was c woman yorker who sprained her ankle while fleeing from one of the buildings.
The Waterbury Democrat., 1944-02-17

More than 16O,0OO Connecticut motorists have thus far renewed their car registrations and obtained the new 1914 license plate inserts which must be attached by March l, John T. Savers, State Motor Ve- hicles department chief clerk, said Wednesday.
 The Hartford office has been