Smyrna times., 1949-05-12
U. S. Rep. ]. Caleb Boggs At
tacks Treasury Department
On Firemen Tax Aid Bill

speaking De1Ore SeVerdl nunureu
Delmarva volunteer firemen, their
wives and guests at the goth an
nual Delmarva Volunteer Fire
mems Association convention BAN
quet, u. S. Representative ]. Caleb
Boggs praised the work of volun-
iteer fire companies throughout the
United States and criticized the
Treasury Department for opposing
one bill in Congress aimed at aid
ing corporate and individual con-
tributions to such companies. The
banquet featured the first days
festivities of the convention in the
high school auditorium Tuesday
evening. Boggs stated that, 1T is
my sincere belief that all too little
recognition has been given to this
Nations volunteer firemen and to
the women who comprise their
auxiliaries." He further stated that
volunteer firemen are civic lead
ers who throughout the years of
Americas growth have continued
to remain bonded together for a
common cause. That cause is the
protection of our lives and our
property" Boggs referred to two
bills which he has introduced to
Congress pertaining to volunteer
fire companies-one, the exemption
of manufacturers excise tax of fire
apparatus and other equipment
sold to volunteer companies; the
other, that individual or corporate
contributions to volunteer fire
companies shall be deductible for
income tax purposes. He told the
assembled group that it was his
opinion that the passage OF the
latter would increase contributions
substantially, both in number and
the size of the contribution. How
ever, according to Boggs, the
Treasury Department has submitt-
ed to the House Ways and Means
Committee a report opposing the
bill on contributions. "The report,
for example, stated Boggs,
"places volunteer fire companies in
the same category with other or
ganizations formed for the purpose
of combating juvenile delinquency,
promoting better government, and
having other similar aims. It
should be made clear at once that
these other organizations are defin-
itely worthwhile and are useful and
purposeful. Nevertheless, I feel
that further examination of the
comparison made by the Treasury
Department will show that these
other worthy organizations should
not be placed in the same category
with volunteer fire companies in
determining whether contributions
to them should be deductible for
income tax purposes" Boggs
pointed out that if these other or
ganizations ceased to exist we
would certainly lose a valuable
public service, but there would
still be in existence certain federal,
state and municipal organizations
that would have as one of their
purposes the control and preven-
tion of juvenile delinquency, for
example. However, if volunteer
fire companies ceased to exist in
any community, there would, in
that community be total absence
of any fire protection service,
Bogg said. He went on to say that
"the Treasury Department leads
one to believe that it has only a
superficial knowledge and under
standing of the organization, ira
ditions and spirit of unselfish pub
lie service found in our volunteer
fire companies" Boggs was intro
duced by E. Reynolds Bradley,
Secretary-Treasurer of the con-
vention committee who also acted
as POSTMASTER for the banquet.
Piano music was furnished by
bud" Wilson. Among the dis
tinguished guests honored at the
banquet were officers of the asso-
citation, officers of the auxiliary,
past presidents of the organiza-
tions, Mr.. Boggs, Howard Travers,
fire chief of Baltimore, Layton
Baynard, of Mt. Cuba, president of
the Delaware State Volunteer Fire
mems Association, Landon Walls
ton of Preston, Md, president of
the Maryland State Volunteer Fire
mems Association, and Warner w.
Price, president of the Smyrna
Clayton Chamber of Commerce.
The convention opened Tuesday
night with registration of dele
gates at the fire house at $50
o'clock. An executive committee
meeting was held in the high