davidaulloa/AmericanStories huggingface dataset:
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
BUTTE SPORTSMEN r
DISCUSS CONSERVAT'

How many deer and elk s. ) be
killed in southwestern Mont : ur-
ing the next hunting season !. the
answer to that question: men
from Butte, Livingston, Gardiner
and other neighboring areas will meet
in Butte, Sunday, March &c, at the
invitation of the United Sportsmen's
Association, w. N. Martin of Living
ston, and president of USA, has an
nounced.
For a considerable period of time
the association has had checkers out
making an accurate game count in
the big game areas of Madison, JEFF
ferson, Beaverhead, Silver Bow and
Deer Lodge counties. From the in
formation thus gathered, the associa-
ton plans to make recommendation
to the Fish and Game Commission as
to probable numbers of deer and elk
that can be taken and yet not i'm
pair future hunting prospects. Reco-
mmendation will also be made con-
corning whether a limited number of
does and COW elk can be taken in the
1850 hunting season.
In addition to the association count
in the above noted counties, sportsmen
from Park and Gallatin counties will
make separate reports on the counts
they have made in those two counties.
Besides hearing game reports and
drafting recommendation to the state
commission, directors of the new
sportsmen's association will be named
from each local rod and gun club and
sport group affiliated with USA.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
Brannan Gives the Facts On Taxation OF Farm Co-ops

cipients through decreased costs Of
doing business, so too are patronage
refunds reflected in the increased in
come of cooperative patrons either
! through a decrease in the cost OF
doing business or an increase in the
prices received for the members
products.
These increased incomes to the re.
cipients are of course subject to fed
eral income taxes. 1t should be not.
ed that any business concern desiring
to do so, may by appropriate con-
tracts with it's customers place itself
in status comparable to that of a
cooperative insofar as the exclusion
of patronage dividends or refunds in
computing income taxes is concern
ed. In this connection, there fol
lows a quotation from document
entitled "The Taxation of Farmers
Cooperative Associations" issued by
the Treasury department in October,
1947:
"The exclusion of patronage div
idends from corporate gross in
come is not the exclusive privi-
lege of cooperation (co-opera-
tive) associations. Amy corpora
ton making payments to its Gus
toners under the conditions pre-
scribed by the Commissioner of
Internal Revenue and the courts
is granted the same treatment. 1t
should be noted, however, that in
the case of co-operatives, unlike
the case of the typical ordinary
corporation, patrons receiving re-
bates are also the owners of the
business.
"The conditions which the CO.
operative associations must meet
if refunds made to their patrons
are to be excluded from the gross
income of the association may be
briefly stated. First, there must
have existed at the time of the
transaction with the patrons con-
tractual or other definite obliga-
ton on the part of the cooperative
to return any net proceeds to him
in proportion to patronage with
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

out further corporate action. Sec
ond, if only members of the asso-
citation are eligible to receive pat
ronage dividends, exclusion is not
allowed on that portion of such
distribution which represents prof
| its from transactions with nom
! members. On the other hand, it
! is held to be immaterial whether
refunds are distributed in the form
of cash, stock, certificates of in
debtedness, or credit notices. All
such forms of payment are regard
ed as the equivalent of cash distri-
buttons in the hands of patrons.
the theory being that they are cash
payments automatically reinvest-
ed under provisions of the charter,
bylaws, or other contracts prev
iously agreed to by the patrons"
(Underscoring added.)
Discounts paid to customers by any
business concern, even though COM
puted on the total volume of business
done during a particular year, are
excludable in computing the income
taxes of the selling concern. Like
wise, bonuses paid by any business
concern to it's officers and employees
may be excluded in computing the
net taxable income of the concern,
although the amount of the bonuses
may be computed on the profits made
by the business concern during the
year.
The cooperative practice of OPP
Grating on the basis of current mar
ketprices and distributing to patrons
any savings realized through the CO.
operative method of operation is basic
to the cooperative way of doing
business. Many farmers elect to
leave these savings in their co-opera-
tives as capital because this is the
method by which they can
finance the development of their own
service associations into successful
businesses able to play an effective
part in our free-enterprise system.
Many marketing co-ops, for ex-
ample, authorize the deduction of
certain amounts from the sale pro-
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
CONCERNING RURAL ELECTRIFICATION :.
Once Again, It's Time For
Immediate Action

Major Congress
private utility lobby and its friends the 81st Congress striving might
such of legislation introduced by Rep Tackett 3D. r would make
loans would only delay indefinitely but could also seriously jeo
pardze the bringing of Juice to rural homes not yet nergized
of the the hghpowed
pagnda of by the trust
than three million families held in Chicago March
ofhot of this meeting appeal that rural people immediate
their of continued loan
funds REA including unrestricted and transmission
of their
following
that time Similar should be drafted and
Immediately entire delegation in Washington Upon
favorable action dependent the identification
the 38 of Monna rural homes still without but also
whether those already nergized will continue sufficient
meet growing rural needs The resolution follows
WHEREAS representatives thirgh of generation
transmission coperatves session last night March
dice the Interior
sub committee of the Senate Appropriations committee and other
WHEREAS the attacks of commercial would
y the rights OF the electric cooeae to generate and trans
nit electric develop
ment or commercial power company facilities and
deliberately attempted through letters and personal contacts to mis-
members of Congress the benefits that have already
eo ana WI" commune 10 accrue through generauon ana TRANSMISSION
loans; and
farmers and are essential TO the life AND continued grob of
Now THEREFORE, BE IT RESOLVED that we the more than
1000 the electric
tic throughout the United
serving more than three million farm condemn the
misrepresentation of commercial that
perpetuate their power supply monopoly; and 49,
80 ~ t a. nt e ti Urge u men 4S o. Ion
Congress malicious vicious
the companies this phase of the rural erfaon
has the overwhelming support OF our three million farm fa
further your active support of the necessary REA loan
FURTHER RESOLVED hereby appeal the
of electric the United
continued
caon including unrestricted
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

Republican and Democratic poll
ticians might we'll AXE several long
looks at the platform evolved by the
Montana Progressive Party at its
second annual convention in Helena
last Sunday. The platform is down
to earth, encompassing nothing i'm
possible or overly visionary, and indi-
Gates considerable grasp of what
rank-and-file Montana people are
thinking.
Highlights of the platform include ::
National and International
eve stand four-square with the
national Progressive Party on the
vital need to re-establish the good
faith in domestic and in information
al relations which characterized the
years of Roosevelt's administration"
On civil rights the PIP asks for an
adequate teacher tenure law and the
protection of job rights of teachers
who may want to join unions. Also,
extension of full citizenship to Amer
lean Indians is requested.
Social Services, Labor, Etc.
Broadening of social security, an
increase in unemployment comp. to
$35 for period of 40 weeks, more
adequate aid to dependent widows
and minor children, 500 per month
old age pensions, and increased CT
subsistence payments, are among the
improved social service items advo-
Gated by the progressives.
Liberalization of disability comp
schedules, the recognizing of silicosis
as an industrial disease, and broad
low-cost housing program are other
planks of primary interest to labor.
Economic Reforms and Resource
Development
On economic reforms the progress
sives urge public ownership of util-
tiles and passage of Public Utility
District law by the next legislature,
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

ceeds derived from their products to
be retained by their cooperative as
sociations as capital. lit is elementary
of course that capital furnished any
corporation is not income, and there
fore not taxable as income to the
corporation.
We feel that any attempt to change
the tax status of cooperative asSocia-
tions might tend to arrest the fur
Their growth of farmers marketing,
purchasing, service and rural electric
co-operatives, and detrimentally af-
feet the financial structure of many
farmer co-operatives. Such a change
might also reduce the. efficiency of
co-operatives as an effective force
for combating monopolies. Generally
speaking, it is the smaller farmers
who most need co-operatives in order
to compete successfully in world
of concentrated economic power. A
change in the tax status of co-opera-
tives, particularly at this time of fall
ing agricultural prices, could only adj
versely affect the preserving of the
family-type farm.
On February 20, 1850, witnesses
representing farm organizations and
agricultural cooperative associations
vigorously opposed any change in
the tax status of agricultural CO.
operatives. However, the General
Counsel of the American Farm Bu-
reau Federation made two sugges-
lions respecting the tax status of
farmer co-operatives on which | feel
obliged to comment adversely.
On page of the mimeographed
statement, he said
"In 1947, representative of
our organization appeared before
this Committee and gave testi-
mony along the lines of this state
ment and suggested that the stu
alton could be improved by adj
ministrative regulations. This, we
understand, has been done. If
there is any question as to the
adequacy of the regulation rela-
tive to the earmarking of accumu-
Continued on page four)
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

Large advertisements in the daily
press, sponsored by the Tax Equality
Association of Montana, have again
taken up the canard that co-ops do
not pay taxes. Because there has been
so much confusion simulated on this
score, it is timely, that facts be
brought before the public.
The following comprehensive state
ment by Secretary of Agriculture
Charles Brannon, before the House
Ways & Means committee, can do
much to clear the air of the confusion
in the public's mind wrought by the
tax equality" propagandists. May we
suggest you save this statement for
future reference whenever some we'll
meaning neighbor becomes agitated
over the alleged "tax free status
of co-ops.
The Department of Agriculture OPP
poses any change in the tax status of
farmer co-operatives, and any change
in section 101 of the Internal Reven-
ue Code relative to such co-opera-
tives, for the following reasons:
L. IL WO0id lSpl CoCilo q
tai change in public policy toward
farmer co-operativeS.
2. According to estimates made by
the Treasury department, the amount
of income atxes that could be expect
ed from any change in section 101
respecting farmer co-ops would re-
suit in only little additional rev.
enue.
3. Farmer cooperative associa-
tions, although Incorporated, are in
the nature of economic partnerships.
No partnership is required to pay in
come taxes-the taxes are paid by
the individual partners.
4. All patronage dividends or re-
funds distributed by marketing or
purchasing co-ops, whether in the
form of cash, certificates, or book
credits, must be accounted for by
the farmers in their income tax re-
turns.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

5. A change in the tax status Oh
farmer co-ops would be regarded by
millions of farm families as fore
runner of more drastic changes thai
might seriously undermine the en-.
tire cooperative structure and ad.
versely affect the entire agricultural
industry.
6. The existing tax status of farm
Ell co-ops is an aid to agriculture and
is fully justified in the public inter
est.
1t must be recognized that a
change in the tax status of co-ops
has long been advocated by those
whose real objective is to destroy
co-operatives through the discrimi-
natory taxation of so-called earn
ings or amounts distributed by
co-operatives as patronage refunds.
This is what the National Tax
Equality Association and its affil-
iates would like to do.
There is of course no legal or
moral basis for taxing patronage div
idends or refunds. These belong to
farmers as a result of (2) underpay-
ments by marketing coop to the
agricultural producers who market
their products through the coop, or
(b) overpayments made by the pat
rons of purchasing or service coop.
The law is now well-established that
any organization, cooperative or
otherwise, that is under a legally
binding contractual obligation to pay
patronage dividends or refunds may
exclude them in computing its in
come tax liability. This is true be-
cause the contractual obligation pre-
vents the amount in question from
ever having the status of income and
income taxes may be required und-
er the 18th amendment only on in
come.
The patronage dividends or re-
funds are not and cannot be income
to the cooperative any more than
trade discounts or rebates are income
to an ordinary corporation. Just as
trade discounts and rebates are re-
Elected in increased income of the re-
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
REA Phone Service Talked
In Valley County

Upwards Of 600 members Of the
Valley Electric Coop met in Glas-
gov last evening to hear annual re-
ports by the co-op's officers, and to
discuss the coming years program.
High on the agenda was discus
sion of REA telephone legislation, as
signed into law last October % by
President Truman.
President Albert Nelson, Hinsdale,
presided at the meeting.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
FLIES TO WASHINGTON IN
BEHALF OF YELLOWTAIL

Willard E. Fraser, announced
Democratic candidate for the Con-
gress said Tuesday that he was fly
ing to Washington, D. c., We'd
nesday, to confer on Yellowtail
dam. Fraser will file his nominal
ing petition as a candidate for
Congress in the Second Congress
sional District as soon as he re-
turns from Washington.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

Complete text of Progressive
Party platform will be published
by the voice in the very near fut-
ure. Save it for comparison with
the platforms the Democrats and
Republicans will draft later on
this spring.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24
FILM LIBRARY DOES RUSHING
BUSINESS

The Montana State Film Library
ships out over 1000 reels of films
to schools, clubs, ETC., each month, re-
ports Director Harry Norton.
The people's voice. [volume] (Helena, Mont.) 1939-1969, 1950-03-24

How many deer and elk s.
killed in southwestern Mont
ing the next hunting season
Evening star., 1950-10-04
Hollywood Diory

some OF them near battle areas.
Bob also will visit camps on Oki-
nawa and Guam. Jane Russell
can go along for only one week.
Bill Lundigan gets the big part
with Gary Cooper in "The Flying
Tea Kettle"-originally planned
for David Wayne, who will be
busy in "Up Front"
Ava Gardner returned here on
the same plane with the Daryl
zanucks. Yes, Sinatra saw her to
the plane In New York. But ne
was not the guy with her at the
Louis Charles fight.
George Sanders has decided
against doing Captain Brass
bounds Conversion" with Kath-
arine Cornell. He has something
he hopes will be even bigger COM
Ing up for him on the Broadway
stage.
Peter, Lawford stops of in
Honolulu for four days of surf
riding on his way to Australia for
"Kangeroo." Sharman Douglas
left for Spain two days ago for
retakes on her first movie, "The
Man from Tangiers." -.
r X Il
Latest scuttlebutt has Joan
Caulfield playing Mrs. Tarzar
with Lex Barker-on condition
that the role Of Jane be enlarged
quite a lot. Joan has a pretty
torso-see THE Petty Girl'-ano
now she can show it again In the
jungle.
Diana Barrymore Is writing a
book on her famous fathers life
But Diana views her dad quite
differently. of course, than die
Gene Fowler. who biogged John
the Profile in Goodnight, Sweet
Prince"
Charles Chaplin, jr., is taking ur
| permanent residence in New York
Evening star., 1950-10-04
Crosby, Among Others, Wants
Judy Garland for q Picture

He feels, so am told, that his
prospects in Hollywood are ham.
pered by the shadow of his
father. Juniors Hollywood gal
Marianne Loris, Is also in New
York.
Anita Loos is working on 9
project to follow her second sue
cess with Gentlemen Prefer
Blonds" as a play. It's a movie
to star Carol Claiming.
X y X X
LIE Roy Prinz tefls me that Red
White and Blue" the three-houl
revue for the American Legion, i.
booked for the next two years al
over the United States. 1--WE oper
at the Paramount Theater in Lo.
Angeles on October 7, with the
top brass from Washington flying
here for the opening. It's the
first revue to go into the Metro.
politan Opera House in New Yorl
will be there for six weeks.
Sounds terrific.
Ingrid Bergman's scripter or
"Stromboli' Cohn-receivee
a letter from her a few days ago
I'm sure she will never make
another picture-not while she /!
so happy with Rossellini," he tell.
me. Art probably knows NOR,
Evening star., 1950-10-04

than I do, but I still think Ingrid
will resume her career-unless she
really has lost all of that tremen-
dous ambition. And that I can't
believe.
Gregory Peck was told by his
doctor to rest completely for a
few weeks or he will have break
down. So Gregory took off with
Sy Bartlett for a fishing trip up
the Rogue River.
Arlene Dahl was asked to pose
for a cigarette outfit and in re-
turn receive combination radio
television set. But Metro said
"No"-their policy forbids players
to pose for cigarettes, hair sham
poo and liquor ads.
(Released by North American Newspaper
AllianCe.)
Evening star., 1950-10-04
By Sheiloh Grohom
HOLLYWOOD.

Judy Garland has been deluged
with picture and play offers since
Metro announced she had been
released by the studio. Bine
Crosby has asked Judy to CO.
star with him; Jerry Wald and
Norman Krasna are rushing q
script to her in New York-she's
gone East for the World Series;
Warmers are begging her to dc
a musical. And at least three play
producers have been constantly
calling her on the telephone.
Marilyn Maxwell is arranging
her schedule to go with Bob Hope
to Korea to entertain the GIs
there. I thought Bob was TAPPING
his radio shows in advance. But
no. He will do them in Korea
Evening star., 1950-10-04
Bon Against japanese Pa
BY the Assoeioied Press

TOKYO, Oct. 4.-Col. H. T.
Miller. Gen. MacArthur's trans
portation chief, announced today
Japanese ships will be permitted to
carry passengers for the first time
since the end Of the Pacific war
Evening star., 1950-10-04
THE EVENING STAR Washington, D. C.. A.
WEDNESDAY OCIOBER 1850
'ussenqer Ships Lifted

At first passengers are expected
to be limited to Japanese.
Col. Miller said extension Of
japanese cargo service to the
American Gulf and East Coasts was
under study. japanese ships are
permitted to enter United States
West Coast ports.
Evening star., 1950-10-04
Church to Give Dinner
For Arlington Hospital

The Wilson Boulevard Chris
tian Church, Arlington, will hold
a benefit dinner for the Arlington
Hospital from 5 to 8 pm. Friday.
John j. Anderson, hospital ad-
ministrator, will discuss the need
for expansion of existing facilities
A film, You're the Doctor" will
be shown. The church is at Will
son boulevard and North Pied
mont street.
Evening star., 1950-10-04

Don't hoard. The fighting in
Korea has created no food Short
age and none is in immediate
prospect. Let's be sensible. Don't
hoard.
Evening star., 1950-10-04
Indiu to Make Typewriters

India where American type
writer's have long monopolized the
market. is to have two typewriter
manufacturing plants shortly.
Evening star., 1950-10-04

COCTEAU HEROINE-JoSette
Day plays a young girl some
What startled to diScouer that
the father of the young man
she loves is the old party she is
jil&ng In the young mans
faDor, In Jean Cocteau's "The
Storm Within" 1t is at the
Little.
Evening star., 1950-10-04

Beans grow in almost all cli-
mates and soil types.
Evening star., 1950-03-23
|VenizeIos Out 10 Form
An-LiberaI Cabinet
With Rightist Aid
BY the Associated Press

ATHENS. Mar. 23.-Sophocles
Venizelos. Greeceis Liberal Party
chief. said today he would break
the country's political deadlock by
becoming premier at the head of
an all-Liberal cabinet.
The Liberals hold only IS seats
in the 250-member Parliament.
But in a surprise development.
Constantin Tsaldaris, Populist
(royalist) leader. and other right
ist politicians threw their sup
port to Mr.. Venizelos to block
formation of a moderate coalition
government.
Mr.. Tsaldaris, head of Greece's S
largest party, failed yesterday to
form a government, and King
Paul asked the 55-year-old Mr..
Venizelos to try to set up a cab
met that would win a majority
vote in the new Parliament.
Mr.. Venizelos' decision to set UP
an all-Liberal Party government
with the backing of right-wing
elements who would not sit in the
cabinet-brought charge Of
"double-cross" from two other
center parties Gen. Nicholas
Plastiras' National Progressives
and George Papandreou's Social
Democrats.
After the March 5 election. in
which the National Progressives
ran second. Mr.. zenizelos was re-
ported to have agreed to Join in a
three-party coalition government
with Gen. Plastiras as premier.
Mr.. Venizelos denied any such deal
had been made.
The surprise backing of Mr..
Tsaldaris for the proposed Liberal
government apparently was de-
signed primarily to keep the, pre-
miership away from Gen. Plastiras,
long a bitter foe of the Royalists.
King Paul also was reported op-
posed to Gen. Plastiras.
Mr.. Venizelos is the son Of the
late Eleutherios c. Venizelos, twice
premier and one of Greece's great
democratic leaders after the coun-
try's liberation from the Turks and
during the Balkan wars and World
War I. The younger Mr.. Venizelcs
was prime minister of Greece's
wartime government in exile for a
time in 1914.
Evening star., 1950-03-23
New Specifications Ordered on Parking Meters

The Commissioners have ordered
parking meter specifications re-
written to permit competitive bid
ding by dealers in both twin" and
single-space meters.
Each twin meter controls two
parking spaces.
A few months ago the city re-
jected a group of bids for furnish
ing $50 meters when the low bid
contemplated the dual meters.
Traffic Director George E.
Keneipp recommended that the
bids be rejected on grounds that
the specifications should state
clearly the type of meter ac-
ceptable.
Subsequently. Representative
Evening star., 1950-03-23

Cole, Republican Of New York,
protested exclusion of twin meters
from the specification and asked
that these meters get a trial.
He explained that twin meters
are manufactured by the Amer
ican-LaFrance-Foami Corp. in
his district at Elmira, N. Y.
He said he was advised the
Districts traffic department had
not fully considered the twin
meter, nor examined their use in
other cities.
Mr.. Keneipp. after an inspection
of the meters in use in Long Island
and an investigation of experience
in other cities. recommended =
trial of the meters here.