davidaulloa/AmericanStories huggingface dataset:
Montana farmer-stockman., 1952-05-01

I1nQ some COnSOlaClOn IN the TACT Lnat
casualty losses not compensated for
by insurance are an allowable deduc-
ton under the federal income tax
law.
A casualty is defined as an event
caused by the natural physical forces
of nature, such as storms, hurricanes,
floods, drouth, fire and shipwreck."
Many will have suffered irrepar-
able damage to their property-both
real and personal-business and nom
business. This will include damage
to buildings, both farm and resi-
dence, household goods, livestock,
farm implements, vehicles, and dam
age to land with growing crops, fruit
trees, shelter belts and shrubbery.
There are two important points to
remember if loss deduction is to
be claimed. First, the loss in mon
ey value must be as accurately de-
termined as possible. Second, the
burden of proving the loss is entirely
upon the taxpayer. In other words,
to claim loss deduction is one thing
but to be able to sustain the amount
of the loss taken as a deduction on
the tax return is something else. Just
what, then, should one do to deter
mine the amount of loss and also
satisfy the tax authorities that the
amount claimed is justified?
In the first place. the loss must
be taken In the year sustained.
Losses must be listed and de-
scribed. Thus. If farm buildings
have been swept away by flood
waters they must be identified
by description and location. Civ
ing the date built or purchased
and the cost-less depreciation
sustained. etc. Evidence of the
date. source and extent Of the
flood should be part Of the data
preserved and kept by the tax
payer for ready reference when
the government agent checks the
return
The amount of loss which may be
claimed when the casualty has de-
stroyed or lessened the value of non
business property-such as ones
home, for instance, is usually diff.
cult to determine It should be re-
membered, however, that no loss car
be taken which is in excess of the
adjusted basis of the property (gen-
orally the original cost plus cost o.
Improvements and less depreciation
to date of loss) reduced by any in.
surance recovered. The general rule
for determining the amount of sucf
losses is as follows:
/. The apparent loss of propert,
is the difference between the fail
market values of the property i'm
mediately before and immediatel.
after the casualty.
2. Compare the apparent loss
with the adjusted basis of the. prop
erty.
3. The Gloss sustained" is the ap
parent loss, or the adjusted basi;
whichever is the lesser.
A. From the loss sustained subtrac
the amount, if any. of insurance Q
other recovery.
S. The balance remaining is tn
loss recognized" for income tax pun
poses"
In the case Of damage TO fruit {
other trees, shrubs, etc, the loss
measured by the reduction in II
Montana farmer-stockman., 1952-05-01

Utilization need. Special interest rate
for these emergency loans is per
cent and terms of repayment can ex-
tend to 10 years, or longer in special
cases.
This money is available for loans
to individual farmers OF ranchers,
partnerships, corporations or other
organizations directly engaged in
farming or ranching. Previous in
debtedness cannot be re-financed and
all money must be spent on actual
flood damage with the goal of get
ting the farm or ranch in the same
condition it was before the flood
Money can be borrowed under the
FILA program for about every farm
or ranch need, including rehabilita-
ton of land. erosion problems and
repair or replacement of buildings,
furniture, livestock, machinery, feed,
seed, fences and etc.
Red Cross Aid
If you happen to be particularly
hard hit by flood damage and there
are factors that make borrowing
money impossible or prohibitive,
help may sometimes be obtained
from the Red Cross. Red Cross aid
is available in disaster areas in two
phases. The first phase is the matter
of providing emergency food, shelter,
clothing and medical help during and
Immediately after the disaster.
The second phase comes after the
flood waters recede and families are
trying to re-establish themselves
again on the farm. Red Cross work
ers make a survey of needs in the
area and then case workers conduct
interviews with individuals who
have suffered flood damage. Ref
erences are checked to determine POI
tential resources. The cases are sub
mitted by number (names are with
heidi to the local Red Cross advisory
committee of citizens in the area who
consider each application and make
awards based on needs, resources
land hardship.
The goal here again, as with FHA
loans, is to re-establish the farmel
with the same standard Of living
enjoyed previous to the flood, and
only actual flood damaged property
or injuries are considered. Red Cross
however, does not make loans of any
type and there is no obligation Of re.
payment connected with any award.
made for disaster relief or rehabih
tation-
Primary aim of both government
agencies and Red Cross is to hell
farmers help themselves to complet,
rehabilitation in the shortest tim,
possible and with as little hardship
as possible.
PIMA state committee chairman
R. J. McKenna, points out that Will,
farmers are normally responsible fo
maintaining conservation practice
established with ACP assistance, un
der the circumstances of the flood
disaster area, this rule does not hold
Assistance may be provided I'm
der the current ACProgram for tn
rehabilitation of certain destroys
conservation practices and struc
tures-if the local county PIMA com
nittees desire to utilize their allo
Gated conservation funds in this man
ner,v McKenna said.
Evening star., 1952-03-25
Foreign Aid
Continued From First Page

NATO headquarters has five ma.
Ijor problems:
l. Development Of more air pow.
er as the dominant factor in war.
2. Create European land reserves
which could be modified quickly
8. Consider the drain the war ir
1ndo- China is making on thu
French contribution to NATO.
4. Get German participation ir
the Western European defense. /.
S. Maintain a sound economy
for the NATO countries.
Meanwhile, the Senate commit
tee was behind closed doors agar
today, hearing Undersecretary Of
State David K. e. Bruce and vii,
liam L. Bait, United States rep.
resentative on the Defense Pro.
duction Board In Western Europe
Gen. Gruenther's testimony /.
believed to have buried the motor
still pending in the Senate com.
|mittee to invite Gen. Eisenhower
to return. The motion was beat
len Z to S last week, and appeared
to have less support today.
ConnalIy Optimistic on Peace.
After listening to Gen. Gruen.
ther for more than four hours yes
|terday, Chairman Connally Of thu
Senate Committee said:
"I do not believe that war Il
Imminent, and I believe one reaSor
for this Is the growing strength
|of the free world. It follows that
as this strength continues to grow
Evening star., 1952-03-25
Arlington Boys Compete
In Orutoricul Contest

The Arlington Optimist Club
will hold an oratorical contest, at
Il2:15 pm. tomorrow at q luncheon
meeting at the Washington Coli
and Country Club.
Several boys representing junior
and senior high schools in Airing.
ton and Falls Church win compete.
The winner win represent the
CLUB at the Optimist's 18th dis
ltrict convention. May 5, 6 and Z
lin Roanoke, Va.
Evening star., 1952-03-25
By Charles G. Brooks

D. Z - 4 a q =. q
Capt. John 3. Layton. one Of the
Metropolitan Police Departments
top trouble shooters, is taking over
the Narcotic Squad with an open
mind and mo definite idea" as to
how he'll run it.
Capt. Layton will head the squad
with no preconceived ideas. Mai.
Robert VI Murray, police superin-
tendent declared yesterday, partly
because he has never been assigned
to a narcotics case before.
Capt. Layton. 80, who rose
swiftly after he joined the force in
1896, never had the slightest de-
sire to become a policeman. In
fact, he worked for few years as
Ia clerk after being graduated from
Roosevelt High School here. Then
he became a grocery store meat
tcutter.
That didn't seem good enough
so he Joined the force because the
department offered more security
and he decided he might like thu
work.
! Capt. Layton had never ever
discharged q gum before he be
came a policeman. But he sool
became the departments bes
marksman with a pistol. and ever
competed with the American pisto
team In London in 1949., He nov
holds a number Of marksmanshil
trophies.
Capt. Layton's Is years Of De
tective Bureau experience wol
him reputation Of honesty ane
brilliancy, particularly in homi.
eide. sex and special investigation
cases.
From 1887 through 1913 HI
worked with the Special Investi.
cations Squad and did extensive
work in subversive activities IL
the District. In 1943. when HI
became a detective sergeant, HI
was transferred to the Sex Squad
The only contact he has ever hat
with narcotics came then, at q
time when the two squads were
located in the same room.
He became a lieutenant in 194S
and was switched to the Homicide
Squad. where he received com.
mendations for outstanding worl
I'M the successful solution Of the
Evening star., 1952-03-25
Layton Takes OverD Drug Squad;
TroubIeshooter Has Open Mind

John Cant murder case, the
James e. Washington and Her
bert Smith double murders and
the Charles Hines murder In the
Ambassador Hotel. all in 1948.
He returned to the Sex Squad
in 1850 as commanding officer.
He was made q captain in 1851
and placed in charge Of the Pawn
Squad. Early this year he again
took over the Sex Squad.
Last summer Capt. Layton acted
as liaison officer for Mai. Robert
j. Barrett. then police superin-
tendent, between the department
and the United States attorneys
Office and stood watch over the
District grand jury investigating
gambling.
Detective Sergt. John L. Sulli-
van, AZ, who temporarily takes
over the sex squad in Capt. Lay
tons absence, Is known around
headquarters as q 'tcop's cop"
/ Sergt. Sullivan, who admits HI
was named after the prize fighter
didn't join the force until 1910
Before that he worked as a Nortl
Evening star., 1952-03-25
THE EVENING STAR As
Washington, u. G.. 49,
TUESDAY, MARCH %, 1854

Carolina logger. and in the Dis.
Itrict. asa cab driver. brush sales-I
man. car dealer and Hains Point
|speedboat operator.
'sBut," Sergt. Sullivan. says. sail
|of' those contacts have paid on
for me here"
he was assigned to the fourth
precinct ii 1870 and remained
there until he went to the sex
squad as a sergeant In 1914. In
1916. he was transferred to the
robbery squad. under Maj. Murray.
then q lieutenant. but returned to
the former groups after q few
months.
In 1948 he was loaned to the
homicide, squad. where he has
worked until now.
Evening star., 1952-03-25
He's Willing 10 Testify
Before Grand Jury,
Ii. Carper Asserts
By Howard [. Dutkin

1t. H. H. Carper, suspended
chief Of the police narcotics Squad,
today told reporters he would IAN
swer any questions the grand jury
asks"
The officer, against whom graft
charges were lodged during hear
ings Of the Senate District Crime
Investigating Committee. talked
with reporters outside the special
rackets grand jury room in Dis
trict Court when he was awaiting
to testify concerning a narcotics
raid in which he was involved
Questioned as to whether he was
eager to tell his side of the story
when he is called for that purpose
he replied: K
mister I'm not answering any
Questions. That doesn't go for The
lgrand jury. I'll answer any ques.
tions the grand Jury asks. But I'll
not talking to anybody else. ! got
advice from my lawyer. ''
Also waiting to testify was De,
tective Sergt. William L. Taylor
who was suspended last weel
along with 1t. Carper following
the testimony about police pro.
lection payoffs. They were &C
companied by Attorney Myror
Ehrlich.
The grand Jury heard Boyt
Martin, area director of the Fed.
eral Bureau of Narcotics, ant
later the jury was expected tt
hear testimony from Harry An,
singer, chief Of the Federal bu.
reau.
When Mr.. Martin left the grant
jury room after testifying fol
about an hour he shook hand.
with 1t. Cafper and Sergt. Taylor
and remarked to 1t. Carper:
II was called in there, yor
understand. I had no choice ir
the matter"
Two Others who testified, both
briefly. were Detectives Seymour
Raboy and Guy Holcomb. both ol
the narcotics squad.
Evening star., 1952-03-25
dsNeIIie Leach Testimony Accusing Corper

with Miss Leach the payof testi-
mony she had given earlier.)
Partial tert OF the testimony
OF Leonard Dir0p. GiDGiting trial
on a narcotics charge. before
the committee folloDs::
Dixon TESTIFIED that he began
selling narcotics in 194o for
Leon James.)
@. Do you know James Roberts,
alias Jim yellow?
. A. ] do. 4,
Q. How long have you known
him?
A. I would say since about 1945
or maybe before that.
Dixon said he met Roberts
on q street corner on August,
1949.)
@. What happened?
A. He told me was supposed
to give him $3.50. It was supposed
to be for 1t. Carper.
Senator Nicely Did Jim yellow
tell you this was for Carper?
A. He said he was sent to ge1
it from me for Carper.
@. Did he tell you why HI
wanted to pay the $3.50 to Carperi
A. 1t was for protection.
Q. Protection in the selling o1
drugs?
A. Yes, sir.
Q. Did you have the $3.50 with
you?
Dixon said he had very little
money then. but that he pawned
some clothing and borrowed
some additional money and gave
the $3.50 to RobertS.)
2 @. What did he do with the
money?
A. I gave him the money. and
he left, so followed him. He
went to the market on O street
between Seventh and Eighth
streets NV. He was on the side
Of the street by the market and ]
was on the opposite side. I saw
him stop and stick his head In
the window of an automobile. So
I stopped and then he stuck his
arms in. I walked up closer and
the occupant of the car was 1t.
Carper. Then I continued on my
way and went back to the restau-
rant.
Q. Why did you follow him?
A. I wanted to know If my $3.50
was going to reach 1t. Carper.
@. Was there any other instance
when you had such a transaction
with Jim Yellow again?
A. ] was supposed to give an
other $3.50.
@. Did Jim Yellow tell you why
he wanted that money?
A. He said he was sent for 1t
by Lieut.. Carper.
@. Did you have the $3.50 with
you?
A. Yes, I did.
@. What did you do with it
A. I gave it to Jim Yellow.
@. What happened then? Did
you follow him on that occasion?
A. I don't remember If did.
Dixon then testified about a
meeting attended by dope ped
dlerS in "the organization" In
cluding Catfish Turner. Kitty
Simpson. Paul Robinson, Leon
James and Eddie Atkins. He
said the meeting wss called to
discuss police protection and
that the discussion revolved
around furnishing 1t. Carper
with q list Of the places from
which they operated $50 he
could give the protection"
(He said there was some talk
about paying $500 q month to
1t. Carper, but he left the room
then because he was working
for Leon James. and he be-
heved James would take care
of the money!
Evening star., 1952-03-25

the chances Of war will continue to
diminish.
1--WE have high hopes for peace
III we each do our part. Gen.
Gruenther left the impression that
in NATO headquarters every effort
lis being made to see that each
country does make its full contri-
buttons"
Evening star., 1952-03-25

| NELLIE LEACH.
complaints about their keeping
drugs there.
!. q. How often did you see "Cat
fish" during the time you wer
selling narcotics?
A. About every day.
Tells About Trip.
@. Did "Buck" ever tell 70,
anything that Catfish had toll
him about Mr.. Carper leavinI
town?
A. He said Catfish" told hin
that Mr.. Carper was going out o
town and If Mr.. Carper was goinl
out of town he was going out o
town. too.
@. Do you know If Catfish
went away?
A. No. I DON'T
@. Do you know where Mr.
Carper went?
A. I heard he went to California
@. After July 20. did you dea
in narcotics?
A. No. ! didn't.
@. Did Buck?
A. Not to my knowing it.
@. Why?
A. Mr.. Carper told Catfish
there was going to be a raid IL
November and for everybody tt
close down because the Fedora
men were coming In.
Paid $500 A Month.
@. Did Catfish" ever tell 70,
the total amount he was payinl
for protection?
A. $500 a month.
@. Did Catfish ever tell yol
how the remainder of the $30l
was made up?
A. He said Buck" and I woulc
have to pay $50. Leon James $50
Eddie. Atkins $50 and Catfish
would pay the other $120, makifif
$500 a month for Mr.. Carper.
@. Did Catfish" ever mentor
the individual to whom he wa,
paying this money?
A. Yes. he said Mr.. Carper.
@. How did you happen to re
tain Curtis Mitchell as you
attorney?
A. When I was In the Commits
|sioner's Office waiting for arrange
|ments. Mr.. Carper came over an,
told Buck" to get Curtis Mitchell
No Explanation Offered.
@. Did he say why you shoull
get Curtis Mitchell?
A. No. he just said to get Curti
Mitchell.
@. Did you call Mr.. Carper o.
the telephone?
A. Yes. did. I asked hin
what was being done about U
being in jail after paying tn
money. He said he wasn't gettin
the money, that Curtis Mitchell
was getting the money.
Senator Hunt-What money d
you refer 10 when you say tina
Carper wasn't getting the money
that Mitchell was?
A. The $500 that we were pay
ing for protection.
Senator Welker-Did you eve
sell any drugs to high school stu
dents?
A.. No, never sold to any teen
ayers.
Tells Of Teen-Age Sales.
Senator Welker-Do you knov
anybody who did sell to higl
school students or teen-agers?
A. Not that I would know Of.
@. You are sure about that?
A. I wouldn't like to call an,
names
Senator welker-Well. I'd rathe
you did.
A. Well, there's one they cal
TURK"
@. Did you ever report "Turk
for selling to these teenagers
A. I told Mr.. Bauman and tn
grand jury. y
Q. Why didn't you tell Mr.. Car
|per?
|about it.
@. Why did you think that?
A. "Turk" had an open l1ous
and Mr.. Carper was bound t
know about it.
@. You have said that you coul
go to any drugstore In the Dis
trict and buy capsules for putin
up the heroin. Did you ever hav
any druggist or employe in a drug
store refuse to sell you capsules
A. No. sir.
Bought 1000 ut . Time.
@. How many did you buy a
a time?
A. Usually 1000 at q time in
small box.
Senator Welker-I think ther
might be some legislation on tina
Evening star., 1952-03-25
EOITND.

BOXER, male; vicinity Chain Bridge. IA.
CAT, large, black and white. male. very
duffy. probably Angora. affectionate. gem
tie; vicinity 10th and Newton. Owner or
Evening star., 1952-07-01
Eyelet
BatiiSte
Dresses
:55''

A. Clever pointed scoIIops accent
this acknowledgements style With its
easy to wear cops sleeves and self
covered belt. The swinging gored
skirt is gracefully fIottering. Pink,
blue, maize, navy, white in sizes Il
to 20 and l6I2 to 241z.
Lansburgh's Basement-DRESSES
Evening star., 1952-07-01

With TanbrOs' Spot Resistant Finish!
Resists beverage stains Resists food stoins
Resists wrinkles permanently!
Fine royon and ocetoe eobordne sIocks treated with
Tonbros' Resistoin method! Snugtex inner waist
band to keep bIouses in and an adjustable Upper
woist closing Sizes 10 TO 20, short All" to 81;
overoge 81" to 5'5h":: toll 5'6" to 6'1". Black,
navy, green, grey, brown.
Lansbarchs Basement-SpoRTSWEAR
Evening star., 1952-07-01

just wait till you see the mouth-wotering posteIs
the fine quality cotton ernkIe crepe. Full size
spread measures 94xlO5", twin size is 8OxlO5",
and the dropes are $500" to the poir; tier cur
tons and vonites ore 64x3O" to the poir All are
trimmed with cleaning white ruffIes. Choose from
petoI pink, mint green, sunshine yellow, sky blue.
Montana farmer-stockman., 1952-09-15
For the Buyers Convenience

Our sole will be held September II, Saturday.,
the doy following the Archie Porkes Dispersion
at Vaughn. Attend the Porkes sole Thursday
and Friday, our sale Saturday. at the ronch,
Simms.
4o-septeuber IS 1852
Evening star., 1952-11-09
Vast Vocation Empire Shapes Up in Bahamas

NASSAU. Bahamas.-Nassau. a
city Of mushrooming tourist
growth. IS about to become the
daddy Of q vast vacation en-
|pire. hinged around the capital
city Of the. Bahamas is a spider
web Of almost virgin tropical is
lands. They stretch in gigantic
oval ffbm about so miles of Palm
Beach, Florida, southeastward into
the Atlantic. taking In an area OF
slightly more than 10000 square
miles.
Today the Out Islands, catch
ing the spark from Nassau's tre-
mendous tourist growth, are on
the verge Of one of the greatest
resort developments since the rail-
road and oil tycoon, Henry Flag
Ter, put Florida on the map.
Eleuthero Being Developed
For several years an orderly de-
velopment has been taking place
on Eleuthera. This 100-mile-lona
island is fringed with miles and
miles Of white, sandy beaches and
excellent harbors. Coconuts, ba-
nanas and other fruits of the
tropics grow in profusion.
Eleuthera has q fine system o1
modern roads, telephone and tele-
graph, electricity and several fine
resort communities. Governor,
Evening star., 1952-11-09
Over Alternative
Routes to FIoridu

federate monument Is to be seen
on Broad street.
Dublin. on U. s. 3l9. Is the home
Of q large. modern wooden mill:
it is also cotton, livestock. pea
nut and naval stores market.
Moultrie. named after q hero
of the Revolutionary War, is, situ-
ated near the Ochlockonee River
and is one Of the leading tobacco
markets of the Peach State.
Ante Bellum Homes
Tallahassee. capital of Florida
lies midway between the Georgia
Florida boundary line and the
Gulf Of Mexico. It is beautifully
located in a scenic region of lakes
rolling hills, rivers and cleal
springs. It boasts Of many lovely
-bellurn homes and vast plan.
tations typical Of the times prior
to the War Between the States
The city's two largest hotels are
the Cherokee and the Floridan.
Jacksonville, situated on a great
double loop Of the st. Johns River
20 miles from the Atlantic Ocean
was a port where Confederate
blockade runners docked until the
city was seized by the Federals.
Evening star., 1952-11-09

Dunn and his associates hope to
complete negotiations for its re-
opening in the near future. It has
accommodations for 1000 guests.
Other fine resorts already in op-
Grafton in the Out Islands are
Camp Bang Bang, Andres; Green
Turtle Cay Fishing Camp. Green
Turtle Cay. Abaco: Walker Cay
Club. Walker Cay: Anchors Aweigh
and Compleat Angler, both located
on the fishing capital" island Of
Bimini.
In Nassau itself. several new re-
sort developments are in the draw
ing-board stage. and, in general.
the vast vacation empire Of tho
Bahamas is on the verge Of q long
range boom that will open up q
host Of new vacation opportunities
Ifor>vacationers of America, Canada
and the world.
Evening star., 1952-11-09

Harbour, Eleuthera. boasts Of four
resort establishments - Belmont,
IBuccaneer Club, Cleartide Inn and
French Leave. A few miles south
of Governors Harbour Is Rock
Sound Club, and just of the
northern tip of the island is Har-
bour Island, noted for its coral
pink beaches. Resorts at Har-
bour Island are the Little Board
ing House. Picaroon Cove Club,
Pink Sands Lodge and Sea View
Hotel.
Other developments are in the
planning stage on Eleuthera.
Andres, largest of the Bahama
Islands, will have, before the next
winter season is over, a multimil-
lion-dollar hotel. yacht marina and
hunting and fishing club. The
operation. which is being financed
Largely by Swedish tycoon DR.. Axe
Wene-Gren, will have its owr
landing strip .and golf course.
IVilIose Moy Reopen
William c. Dunn, an American
distiller, and several associates are
working on plans to. purchase anf
reopen Vacation Village, q large.
scale resort located on, Grand Ba-
hama. one Of the northernmost is.
lands in the Bahamas. It was built
in 1948 by William Billy Butlin
the English resort operator. Mr.
Evening star., 1952-11-09

fed industries but is better known
during the football season for the
Blue Devils, who play on the grid
iron Of Duke University. Nearly
one-fifth Of the Nations cigarettes
are produced there. in addition to
other smoking tobaccos.
Especially worth visiting are the
Sarah Duke Gardens, on the wesi
campus. and the chapel. which
has a carlton Of so bells. The
largest bell weighs nearly six tons
Bennett Place Memorial, 6 miles
northwest, is where. on April 26
Evening star., 1952-11-09
Bridge Is Restored

FLORENCE, Italy.-The Santa
lTrinita Bridge. often called the
most beautiful Of Florence bridges.
has been rebuilt to its own origi-
nal specifications. The reconstruc.
ton was possible because rnolds
Of its features had been taken by
architectural scholars. The bridge
was destroyed by the retreating
Germans in August, 1914.