davidaulloa/AmericanStories huggingface dataset:
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
MEDICINE LABELS

When medicine is poured from
a bottle, it should pour out of the
back of bottle in such way that
there is no possibility of the medi-
cine flowing down over the label
and making it illegible. The label
is the only way that the user has
of knowing what the medicine is.
Generally there are two kinds of
labels on boxes or bottles of medi-
cations
One of these labels is the kind
which the pharmacist attaches
when he fills physicians prescrip-
ton. Such prescription is written
by the physician for a special kind
of medication to be used by an in
dividual patient for a specific con-
dition at specific time and is so
described on the label
This kind of label indicates that
the medicine is intended for a spe-
cial person and indeed even for a
special situation Therefore. such
medicines should be used only BY the
patient indicated and under no cir
cumstances should such medicines
be given to other members of the
family or to neighbors or friends.
There are other occasions when
medicine is purchased directly from
the pharmacist. In such lover the
counter" purchases the medicines
are -packaged and sealed by the
manufacturer
1t would be worth few moments
to read the label carefully to see
what information it contains about
the medicine Such information is
not put on the label at the whim of
the manufacturer but is specified at
length and in detail by the Food
and Drug Laws of the United States
if the drug is shipped in interstate
commerce, or if the drug is to be
used within the state, by state laws
In all cases the name of the drug
must be prominently printed so that
the user will be able to read it with
out difficulty and hence avoid mis-
takes and take the wrong medicine
In all cases the name of the manu-
facturer and his address must be
stated on the label because accord
ing to law, he is responsible for the
purity and unadulterated condition
of the medicine contained in the
package
If the medicine is in a tablet or
capsule. the label must also state
the amount of active ingredient con-
tanned in each unit of these; or if it
is liquid. the amount contained in
a teaspoonful or other measure. In
many cases where the medicine
might be potentially dangerous if
used incorrectly, directions for its
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
us K1Np MzZM/
Prepared by the SioH Of The
HEALTH SCIENCES DIVISION
UNIVERSITY OF WASHINGTON

use are given and warnings against
its misuse are stated.
For example, certain ointments
are safe enough when applied to the
skin but carry a warning indicating
that they must not be applied near
the eyes or near the mucous mem
branes for in such situations they
might be severely irritating. The
patient has the responsibility of
reading such specified conditions of
use and avoiding their use in situa-
tions where they might prove ha-
zardous.
Another of the important label
requirements is that regardless of
the name used by the manufacturer
the chemical name of the ingredi-
ents must be clearly stated. For
example, there are a number of pre-
parations for the relief of aches and
pains which have non-specific or in
vented names. These names are
widely known and one might be led
to believe that there is something
new or miraculous about them. But
a careful reading of the label will
give the true names of the ingredi-
ents. Thus, a purchaser who exa-
mines the labels will know what he
is buying and is then in a position
to decide whether to make the pur-
chase or not.
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
CHILDREN's SHOULDER STRAPS

Active children have a right to be
comfortable in their clothes. Child
rem must be free to move about I'M
hampered by straps which slide out
of place
Girls wear skirts, pleated or FLAIR
ed. which hang from straps over the
shoulders. Little boys wear pants
which are held up by straps or sus-
penders. Straps over the shoulders
are necessary because children often
have plump waistlines and slender
hips. and belts will not serve the
purpose of keeping clothes up at the
waist.
If these straps fall off the shoul-
ders, they prevent action and are
annoying to a child Here are sug-
gestions for ways to keep the straps
where they belong.
Some garments such as coveralls
can be made with a high bib in
front and back so that the straps
are short and may go straight over
the shoulders. Some companies de-
sign these coveralls with the side
seams far back so that all of the
straps remain in place on the child's
shoulders when the back seat is
dropped
If the garment comes to the waist
without a bib or a built-up back,
however. the shoulder straps are
long and need something to hold
them in position. A horizontal
strap Qike the bar across a letter
h will serve the purpose
One mother uses a hinged note
book ring which she fastens around
both straps where they cross each
other in the back When the gar
ment is to be Numbered, off comes
the notebook ring. When the child
reaches or bends, the straps can
shift but not too far from the nor
NAL position.
Another device which is being
used frequently today is a fabric
guide. made like an adults belt
guide, which is sewn into the Shout
der seam of a shirt or blouse. The
straps from the pants or skirt are
slipped under these shoulder guides
which are wide enough to allow the
straps to move a little
One fabric guide can be sewn, or
a heavy thread guide made on one
of the straps at the point of cross
ing in the back The other strap is
slipped through the Guide Again
the guide should be wide so that the
straps can slide easily
One clever mother made a long
vertical buttonhole in one of the
straps and slid the other strap
THROUGH the huttonhole onenino
Shoulder straps and susnender
should be made long enough so that
a garment NAV be lengthened bv
letting out the straps. If buttons
are used the fastenines should be
MANNED so that the buttons are
moved rather than more buttonholee
added
An adult feels uncomfortable and
irritated when a shoulder strap
keeps slidino off the shoulder and
down the arm. A child can be met
as ANNOYED if he has to nush stra"s
back into place constantly His NAV
is interrupted he feels uncomfort-
able. and he cannot move freely.
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26

MaRYKNOLL
18th q z. Jefferson
Gam. and 10.3n Al Low Mass
Rene1iction will be held following
'n'3n Mass
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26

APRIL

26-Bazaar sponsored by Japanese
Baptist church. 10 am. to 8 pm.
26-Lotus Dharmas and Vikings
basketball team to co-sponsor stag
staeette dance, Spring Daze". in
Buddhist gym $50 pm. to IL mid
night Staes seventy-five cents:
stagettes. twenty-five cents.
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
Church Notices

Observation-Disclosures dLdLbKhEALdk
BAPTIST
901 p. Spruce
GAS a.m.-Sunday School for all
ages.
10 am.-Issei service.
11:15 am.-Nisei worship service
7:30 p.m.-Youth fellowship meet
ing.
BUDDHIST
1927 Main st
10 am.-Sundav School.
IL a.m.-Young peoples devotion
al service. Junior bows in charge
Organist, Ets Ichikawa. The Rev
S. Masunaga to speak
CONGREGATIONAL
s05 17th So.
10 am.-Issei service.
10 a.m.-Sundav School,
1890 am.-Joint Issei-Nisei Eas-
ter morning service.
FAITH BIBLE
Ios 18th Ave.
$50 to 10:45 am-Sunday School
for all ages.
IL a m.-Communion service.
Guest speaker: the Rev. Gene Train.
Saturday
9 70 $50 am japanese gosnel
hour in Japanese over Radio Station
KxRN.
MaRVKNOLL
18th q e. Jefferson
am and 10.30 a.m-Low Mass
Pene1ictinn will be held following
'n'9n Mass
METHODIST
1896 Washington st.
10 am.-Sundav School. Junior
and Senior Skeptics Hour
11:15 am-Nisei worship service.
The Rev Paul Hagiya to speak
1890 p.m.-Chow mein luncheon.
8nm- DUzzers' dance class
MYF workshop.
NCHTREN BIDDHTS1'
1042 Weller st.
a.m.-Sunrise rites at Volunteer
park Capitol Hid.
pm.-Service in celebration of
Tooth year founding of the Nichi-
rem Buddhist sect. The Rev. Kan
shu Ikuta to speak.
Monday, April %
7:30 pm.-Free movie in church
hall.
PRESBYTERIAN
522 9Th Ave. So
GAS a.m.-Sunday School.
10 am.-Issei service.
11:15 am-Nisei service.
ST. PETERS CHURCH
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
HOTPOINT WASHER SAVES

Hotpoint automatic washers will
do your laundry with one-half the
soap if you follow a new recipe for
the addition OF a water softener TO
the machine. The softener and rec.
lpe for this clothes conditioning"
comes with each Hotpoint washer.
See this new washer, made by the
newest leader in the home laundry
industry al your Hotpoint dealer
He can plan a complete home laur
dry for YOU 80
The Northwest times. [volume] (Seattle, Wash.) 1947-1955, 1952-04-26
MAY

st. Peters bazaar.
10-Annual Valeda tolo in honor
of graduating seniors.
17-Recention and flower exhibit
by Senke School
24-Tnvitational sports dance es-
pecially for old timers. sponsored bv
Lotus Shoyukai. $50 pm. to l
am. Seattle Buddhist auditorium.
Bob Marshall and his eight-piece
orchestra.
25-White River YBA to hold an
nual picnic-dance at Five-Mile
Lake The public is invited to at
tend.
29-JBC skating party in Roller
land. Hours from 1890 pm. to 1890
am
8-JACL 18-hole handicap golf
tournament at West Seattle and
Jackson.
22-Nisei Veterans Committee
picnic at Foss' Shadow Lake.
JULY
4-Nisei Veterans Committees
annual Fourth of July dance Pal
ladium ballroom
Evening star., 1952-06-23

consisting only Of common stock
and short-term notes or equip
ment trust certificates as re-
quired for the purchase of new
equipment.
A few moments reflection as
to the number of transit COM
panies that have gone through
the wringer because of unwise
borrowing should be enough to
support my position.
The Lands report intimates
that the reduction in debt has
adversely affected the public by
resulting in an allowance Of a
higher rate of return. Facts do
not support this conclusion. In
the most recent rate order of
this commission, when the debt
was at the lowest point in the
history Of the company. a rate
Of return of between 61a and Z
per cent was found to be rea-
sonable. in spite of testimony of
witnesses for the company that
a return of 9 per cent was justi-
fled. This fair rate of return as
found by the commission is
lower than the rate of return
found to be fair and reasonable
in prior rate cases when debt
represented a substantially
Evening star., 1952-06-23

complaints regarding service
rendered by Capital Transit
Company. These complaints
are now being investigated.
The special subcommittee of
the Federation of Citizens As
sociations, appointed to consider
transit complaints, received no
complaints and diSbanded with
out report.
It is patiently impossible to
maintain uniform standards of
service and satisfy all complain
ants who desire augmented serv-
ice in their particular areas.
The Public Utilities Commission
has minimum standards of serv-
ice based on National Associa-
ton of Railroad and Utilities
Commissioners re c o m mended
standards with certain revi-
sionS particularly adapted to
Washington service.
Evening star., 1952-06-23
OveroccruoI of Taxes

Ihe determination Of proper
accruals for income taxes is
probably one of the most diff
ficult problems with which reg
ulatory authorities have to cope.
This is so by reason of the fact
that the books for the calendar
year must be closed and tax &C
cruals recorded on the books
well in advance of filing tax re-
turns. In many instances, ex-
tensions Of time are granted
for filing tax returns, at the re-
quest of the taxpayers. Fur
thermore, the actual amount of
tax liability is not finally de-
termined until the returns have
been reviewed by the auditors
OF the Bureau of Internal Rev.
enue, in many instances several
years after returns have been
filed. Conservative accounting
would require that the accruals
be sufficient to cover any tax
liability that may subsequently
be determined, and for this rea-
son over-accruals do result. At
tension is directed to the fact
that each annual report issued
by the company carries a GER
tif1cation by the company's
public accountants that the
statements included therein
present fairly the financial posi-
ton of the company and the
results of their operations dur
ing the year.
This commission has no con-
troll over the amount of tax
accruals, the amount of the tax
to be paid. or the date of pay
ment. We can and do check
the accruals as recorded on the
books to see that they are rea-
sonable on the basis of known
facts. It has been our practice
in all rate cases to endeavor
to include income taxes on a
proper basis insofar as facts are
determinable at the time of
making our calculations for
rate case purposes.
The company followed the
practice during the years from
1884 through 1948, of transfer
ring over-accruals representing
the difference between book &C
cruals anc returns as filed, to
a Reserve for Undetermined In
come Taxes, in the year in
which the return was filed. The
total over-accruals originally
transferred to this reserve
amounted to $862. 1922, against
which subsequent deficiency as
SeSsments were assessed in the
amount of 1921, ,552.85, leaving
a balance in the amount Of
$570.936.36.
This substantial balance, re-
lated to prior years. was closed
out to earned surplus in 1949
in the amount of $500, 900, and
in 1851 in the amount of $7O,-
1866. This amount includes
over-accruals for the year 1912
to 1945, to which reference is
made in the Lands report on
page 6. The over-accruals there
shown by years. however, are
subject to further revision by
reason of adjustments made by
the revenue agent in final ex-
animation Of returns in years
subsequent to 1945. which in
formation was not available at
the time the adjustments as set
Evening star., 1952-06-23
Refunds of Taxes

Considerable emphasis is given
in the Lands report to the
treatment by the commission of
the substantial tax refund of
over So million as a result of
amortization of emergency ia
cilities.
On pages IL through Is, the
Lands report criticizes the
fact that these tax refunds were
not recaptured for the bene-
fit of the public rather than
the stockholders. The Lands
report fails to state how, under
the laws and decisions of the
courts, this commission, or any
other Federal agency, includ-
ing Congress itself, could ac-
complish this result. No de-
cision was made with respect
to emergency amortization un-
til December. l945. Therefore,
the commission had no basis
for considering such a reduce
tlon in taxes currently for the
year 1912 to 1945, inclusive.
These tax refunds can only be
regarded as affecting net oper-
atlng income for these years on
a retroactive basis. and the eff
feet thereof is reflected in the
revised rates of return as set
forth on page S of Order No.
3199. .
When Capital Transit Com
pany received the tax refund
checks from the Treasury De-
partment, those funds became
the property of the company.
Order No. 3199 on Page 5, sets
forth the return earned as COM
puted on an adjusted basis for
the years from 1896 through
1946. From this tabulation the
Lands report has selected the
four years 1912 to 1945, inclu-
sive. as being the years of high
return for which some portion
should have been recaptured as
an offset against low earnings in
subsequent years. It is a we'll es-
tabliShed principle in rate max
ing, supported by court decisions,
that neither past excessive earn
lngs. nor past deficiencies in
earnings can be considered as a
basis for currently allowing other
than a fair return. However, as
suming that such a procedure
could have been lawfully fol-
lowed, it would seem, in all fair
ness and as factual, analytical
reporting, that the Lands re-
port should have directed to the
returns earned as shown by the
tabulation for the years 1896
through 1941. respectively, as
2.78. 1888. 3.82, 4.93, $50 and
6.9l per cent. On a deprecated
original cost rate base, such re-
turns were less than a fair re-
turn. and it is. significant to note
that during three of these years
no dividends at all were paid by
the company, a fact which the
Lands report fails to cite.
The earned surplus created
by the tax refund could have
been used by Capital Transit
Co. as a basis for the payment
of dividends. and this Commits
sion could not have prevented
such action. Fortunately for
the public interest, the man.
agement of Capital Transit was
just as anxious as I was to re-
duce its debt and to eliminate
the write-up from its property
account.
Evening star., 1952-06-23
The 1916 Write-OH

The James M. Lands report.
on page 10. points out that Cap
ital Transit Co., as of 1912, had
on its books $22,163,956, reflect
ing amounts in excess of the
original cost Of the property.
Please bear in mind that this
large amount had not been al
lowed by the commission in the
rate base of the company, so
that no part of the earned sur
plus of the company had been
built up through earnings on
this inflationary amount.
The Lands report then points
Evening star., 1952-06-23

forth IN Orders Nos. 2935 and
3199 were developed.
The over-accruals for the
years 1949 and 1850 in the
amounts of $416.832 and $198,-
783 are particularly illustrative
of the problem of proper tax
accruals for both reporting and
rate-case purposes. For a num-
ber of years prior to 1949, the
company had been taking de-
probation for tax purposes on
the basis of rates approved by
the Bureau of Internal Revenue.
Accruals were recorded on the
books in 1949 on this basis.
The return for the year 1949,
normally filed in March of 1850.
was not actually filed until
September of 1850 by reason
of the company having obtained
two extensions in time to per-
NIT further study in connection
with preparation of the return.
When the return was finally
filed in September, it reflected
substantial adjustments re-
ducing taxable income by rea-
son of a claim for higher de-
probation rates and a further
claim for allowance of a
retirement loss in connection
with the abandonment of the
Benning streetcar line in May
OF 1949, properly recorded on
the books as a retirement of
plant.
The company'S decision to
claim these additional tax de-
ductions was apparently not ar
rived at until well after closing
the books for 1949, and GER
tainly was not known by the
staff of this commission until
after the return was filed in
September of 1850. The final
examination of the returns for
the year 1949 and 1850 was
made in 1851, at which time it
was determined that taxes had
been over-accrued in these
years in the respective amounts
of $416.832 and $198,783. These
amounts were transferred to
earned surplus in accordance
with the provisions of the Uni
form System of Accounts.
Over-occruoI on Injuries
Accruals for injuries and
damages in any one year must
of necessity be a Judgment fig
ure, in view of the fact that
actual liability for injuries is
not determinable in many in
stances until three or four years
after an accident occurs. The
only practical method of con-
trolling such accruals is to see
that the balance in the reserve
as of any given date represents
a fair estimate of the probable
liability for injuries and DAM
ages to be determined at some
future date.
Evening star., 1952-06-23

terial costs. AS this is a problem
which engages the endless at
tention of a number of Federal
agencies, I have no comment
to make relative to this sugges-
ton. Absent the solution to this
problem, it is impossible for my
commission to do otherwise than
to concern itself with the i'm
mediacies Of the situation"
Evening star., 1952-06-23
Problems of Service

The commission investigates
each complaint individually and
has not classified them as to
character. However, a popular
columnist of one of the local
newspapers recently made avail
able to us Al complaints which
which had been received in re-
sponse to the appeal in his
column and to the urgings of
his paper for the submission of
Evening star., 1952-06-23
The Capital Position

I must confess that the re-
marks contained under this
caption, starting on page 20,
have me stumped. If 1t will
help any member Of this COM
mittee to make heads or tails
of these remarks. I might state
that my commission was among
the f1rst-if not the first-to
refuse to make an allowance for
cash working capital in the rate
bases of utility companies.
Furthermore. I am definitely
Of the opinion that transit
companies should strive to elm
mate all funded debt and
maintain a capital structure,
Evening star., 1952-06-23

out the various steps taken by
the company to eliminate this
write-up from its books. After
explaining that in 1916 the COM
pany reduced the write-up by
$7,889,032, using for this purpose
81 million which had been set
aside out of current income dur
ing the years 1912. 1943, 1914
and 1915; the tax refund of
$2,708.778, plus $644,580 repre-
senting the tax savings for the
year 1945. and an appropriation
of $2.535,674 from earned sur
plus, the Lands report contains
the following statements which
defy logical Interpretation:
"This action of the company
in reducing its property account
by charging earned surplus, of
course, took nothing out of the
company in a physical sense.
Its effect was to freeze in the
company some $7,889,032 that
would otherwise be available
for dividends,
It seems to me that any
company which deliberately and
Of its own volition, uses almost
So million Of it's own earnings
and surplus to eliminate an in,
flationary item from it's books
and thereby puts itself in a
position where it cannot declare
this amount as dividends to its
stockholders, deserves pat ON
the back and not cynical COM
ment to the effect that it has
more cash than it can use,
ANYWAY.
Evening star., 1952-06-23

larger segment Of the capital
structure.
The recommendation is made
in the Lands report that in fu-
ture rate cases the commission
might give the public the ad-
vantage of a reasonably high
even though hypothetic debt
ratio. This might be appropriate
under a cost of capital method
of determining fair rate of re-
turn. but this commission has
found that a cost of capital
method is inappropriate for use
in fixing rate of return for a
transit company, in view of the
lack of reliable statistical data
upon which a proper allowance
for return on equity capital can
be based.
Evening star., 1952-06-23
Future Fare Increases

The suggestion contained in
the James M. Lands report that
an attempt should be made to
stabilize fares is an interesting
one. 1t is evident that one pre-
requisite to the accomplishment
of this objective would be the
stabilization of wages and ma
Evening star., 1952-06-23
Partial Text of Fonagans Statement Answer to Lands Transit Report

the tax refund of over SO mil
lion which is discussed more in
detail hereinafter.
Evening star., 1952-06-23

You've heard about it and read about
it. Now, if you haven't felt what
Power Steering does for you, we invite
you to try it first in a Chrysler New
Yorker where you will find full
time (not partiaD Power Steering!
What happens is this :.
You handle the steering wheel in
normal fashion. But IS of all the
work is done for you by hydraulic
power, constantly at your command.
Also, you turn the wheel 1/3 less
distance now for every maneuver il.
the feeling you get of utter control is as
Evening star., 1952-06-23

THE CAPITAL GARAGE
1870 New York Ave-. Washington. D. c.
TOMS AUTO SERVICE, INC.
637 N Street NV. Washington. D. c.
r. B. CLARK, MOTOR co.
626 5. Weshinston St.. FeIIs Church. Va.
MERsoN 8 THOMPSON
@72l Hempdea Lone. Bethesda, Nd.
DANGEROUS ASSIGNMENT,
Evening star., 1952-06-23

ROYAL MOTORS, INC.
400 Geogio Ave-. Washington. D. c.
WHEELER, INC.
1900 Wisconsin Ave. NV. Washington. D. c.
nat. VERNON MOTORS
1908 Diagonal Rd.. Alexondrio. Va.
SID WELLBoRN MOTORS, INC.
100 Eost-West Hishwoy. Silver Spring. Nd.
Tuesdays 9:3O PM, WMAL-TT
Evening star., 1952-06-23
POWER STEERING.
HERE'S WHERE TO COME FIRST!

wonderful as it is new. The complete
relaxation at the wheel is amazing.
Even at standstill you can turn
the wheel easily. Now, parking is
shorn of its troubles (and fatigueD 80.
and you can negotiate traffic, awkward
drives, and garage doors precisely and
with ease.
You can double the longest days
drive you've ever known end up
free from arm and shoulder strain.
Rough roads, soft shoulders, snow,
mud? the power that helps you
steer now prevents the cars wheels