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4 WEATHER FORECASTS settled tonight and Saturday. ESTABLISHED 1873 For Bismarck and Vicinity: Un- CONGRESS ENACTS MANY MEASURES LEOPOLD, LOEB ARE INDICTED BY GRAND JURY Must Face Trial on Charges of Kidnaping and Also Charges of Murder CONFESSIONS GIVEN States Attorney Makes Public Admissions of Boys of Franks Murder Chicago, June 6 (By the A. P.) —Two indictments charging Nat Leopold Jr, and Richard Loeb, p graduate students and sons of mi lidraires, with the kidnaping for ransom and murder of Robert Franks, school boy, which they have eS confessed, were returned by the county grand jury today. Both youths ‘were ordered held without bail by Chief Justice erly of the criminal court. ing for ransom and murder e a capital offense in Illinois, with a minimum penalty of five years in prison for kidnaping for ransom, and 14 years for murder. The prisoners were indicted joint- ly. The murder indictment contains 11 counts ghd the kidnaping indict- ment 16 counts. Seventy witnesses gave testimony on which the grand jury based the indictments. With the state preparing for an early trial, the prosecution may ask for trial on july 15, the next step in the prosecution will be arraignment of the youths, probably next Mon- day. Sues Youths While the grand jury was hearing evidence, a suit for $100,000 dam- ages was filed against Leopold and Loeb by attorneys for Mrs. Louise Hohley. According to her counsel the woman said the youths attacke her when she went automobile rid- ing with them. Assistant state's at- torneys said they knew of the charges but were little concerned with them in view of the, much gray- er charges with which they expect the boys to he faced. Investigation ‘of possible connec- tion of the youths with the slaying of Freeman Louis ,Tracy, a university student, and the mutilation of Charles Ream, a taxi driver, was practically at standstill, all eforts of the authorities being bent to the task of hu ng the last testimony to the grand jnry. Tells cf Leopold Talk in Crime Several of those who appeared be- fore the grand jury previously have told of the elaborate plans made by Leopold and Loeb for the kidnap- ing and slaying, Among them were hotel officials, bank officials and employes and auto agency employes. These witnesses previously have told how Loeb registered at a hotel as Morton D. Ballard, and how both boys established bank accounts here and in nearby cities under that and other fictitious names. The state’s attorney has express- ed the belief that the youths took these precautions in order to estab- lish credit and identify themselves at an automobile agency where they rented the ‘car used in the kidnap- ing and slayings and with a view to posing under some of the aliases established after the crime in case they were forced to flee. Other witnesses who went before the grand’ jury previously have re- lated how Franks’ body was found unclothed stuffed into a culvert in a South Side swamp; another wit- ness has previously said he sold the boys the chisel with whieh they said they beat young Franks over the head after enticing him into their automobile, and two policemen who went before the jury previously have told of finding one of the stockings of the Franks boy near the place where his body was found. One of these policemen is reported te have talked with Leopold, then unsuspect- ed about the crime, and the latter is said to haye expressed the opin- ion that the mystery never would be solved. Refuse to Go to Court Building A Pullman car conductor also went before the jury, ‘presumably to tell of finding in a car in New York one of the two ransom letters the youths said they wrote to Jacob Franks, father of the slain boy, de- manding a $10,000 ransom. During the day the youths were brought from ‘the county jail to the criminal court building, where two employes of a Chicago bank identi- fied Loeb as the youth who opened an account there under the name of Ballard. The boys refused to come to the criminal court building until the state's attprney had se- cured an order for their appearance. As they entered, a photographer ex- ploded a flashlight and Loeb nearly collapsed. Attorneys representing the boys went to the county jail for a cen- ference, It was reported that de- tails of the defense. for whic] a fund of $1,000,000 is said to be hat able already, was discussed. is TWINS DIE AT 92 Weatherby, Eng., June 6—<After ‘living together all their lives, | the Misses Martha and Bessie Threak- - stone, twins, 92, died within 12 hyurs of each other recently. In the 'un- eral the two coffins were cayried side by side through. the village streets, ‘each on the shoulders of four men. ‘ i Baby Creeps Through Alien Mesh Holding Many For Deportation THE BISMARCK TRIBUNE | 5 BISMARCK, NORTH DAKOTA, FRIDAY, JUNE 6, 1924 MRS. AGNES CULLUMBINE AND BABY. New York, eatin G=Uhrodgh the narrowing meshes of the close-knit inmigration net has crept a four- onthe ela baby about, to be deport- ed as “excess quota.” He came from Yorkshire, Eng- land, with his mother, Mrs. Agn Cullumbine. He was going ° Yeungstown, 0. to join his father who had never seen him. But the Ellis Island immigration officials held him up. For he was, in the eyes of The law, a British ulien. And the British quota had been filled. His mother, meanwhile had been admitted as a “first paper” Amer con, who had gone abroad on a visit. So there was nothing to do, accord- ing to the law, but admit the woman and deport the baby. Hurried appeal to Washington, however, struck a responsive chord. Acting Secretary of Labor. White read a note of humanity into the strict letter of law and ordered the child’s release. e His parents then tock him for a joy ride up Broadway, over to the railroad station, and caught the first tiain out to Youngstown. There Cullumbine, who has a good job as machinist, expects to remain until his citizenship, as well as the buby’s, will be fully established. “This call,” he says “has been too close to wrecking our happiness.” The mesh through which the baby PROHIBITION PARTY DONE? Campaign This Year May Be Last of Party Colambus, O., June 6,—The prohibition national convention today voted to committee the party machinery, nominate can- didates and make its usual campaign for President. It re- jected a resolution by Robert H. Patton of Hlinois proposing that no ticket be placed in the field but that members of the party find asylum in an amalgamation of law and order forces. Columbus, O., June 6—(By the A. P.—What may be the last national ticket nominated by the prohibition ticket probably will be put into the field today. ‘Faced by a steadily ‘dwindling in- terest and resources, the death of many former leaders, incapacity through age of - others and lack of young blood to take the vacant ‘places, the . wheel horses. of the organization were ready ‘to let the coming cam- paign be the final answer of the question: “Has the Prohibition party fulfilled its mission?” Many have already answered “yes” and evidenced their belief by te- maining away from the present con- vention. Others of like mind, but willing to stik to the ship, were supported in a resolytion introduced yester- day by Robert H. Patten of Illinois, providing for virtual scuttling of the craft which the party has kept on the stormy seas of politics for hal? a centuty: But the present officers of the quarter deck were demanding that the crew “sail on.” The committee will report the re- solution today. A London man hiked around the world. pushing a baby carriage. 1 Dr. F. gled proved too fine for 700 grown-ups, who arrived a few d on the’steamer Dante Alighie: They were detained because*the rul- ing under which they had hoped to be admitted was rescinded while they were at sea, And now they are held tight in the red tape of the immigration Jaw, So infuriated were the passengers when therr boat docked, that riot im- pended. Custom officers, secret ser- vice men, and city police were called to keep watch on them, and their transfer to Ellis Island for a day. Little hope lies before them. For the Gottlieb decision, under which wives and children of iens already here hopes of gaining adm tance, been reversed by the Su- preme Court. And now ahead of thos as: delayed only deportation lies who try to enter this country after their country’s quota has been filled. These tragedies are but forerun- ners of those that will come next month when the new quotas begin to be filled. The mad race for passage on boats due here July 1 has already been begun abgoad. Many have al- ready been difappointed. And others will be when they try to land. Repetitions of the Dantes case, in which a mother was separated from five children and deported, are inevitable, say immigration officials. And some babies may not be as for- tunate as the Cullumbine boy. DR. TOWNE IS NAMED OFFICER Grand Forl N. D., June 6.—Dr. L. McLain of Jamestown was elected president of the North Dakota State j Dental society in the three day con- vention here. Dr. William D, Hewitt of Grand Forks was named vice-president, and B. Peik of Carrington:and Dr. Towne of Bismarck were named cretary and treasurer, respective- Voi. ba memes I | Weather Report | > -—___—__—_+ For twenty-four hours ending at noon today. Temperature at 7 a, m. Highestserecaay, Lowest yesterday . Lowest last night . 48 - 64 - 49 » 45 Precipitation Y Highest wind velocity . 24 Weather Forecasts For Bismarck and Vicinity: Un- settled tonight and Saturday, prob- ably showers. Warmer tonight. For North Dakota: Unsettled to- night and Saturday probably showers. Warmer to-night. General Weather Conditions The pressure is low over the Rocky Mountain region, Plateau States and, over the. upper Great Lakes region, while high pressure prevails over the Plains States and along the Pacific Coast. Precipita- tion oceurred in the Great Lakes region, Mississippi Valley, in parts of South Dakota, Oklahoma and Tex- as. Light precipitation also occur- red over the extreme Northwest, No precipitation oceurred in North Da- kota, Temperatures are low through- out the northern states and light frost occurred at a few places in eastern North Dakota. ORRIS’ W. ROBERTS, Meteorologist. The carat, used as a gem unit, weighs more than three grains. SHAFER AVERS. LEAGUE'S RULE IN PAST ISSUE Attorney-General in Speech in Campaign Cites What He Believes Are Issues MUST BEAR THE BRUNY: | Says That League Candidates Cannot Evade the Record of Their Party D., June 6—The Inde- administration is Reeder, N. pendent ‘sti the record 1 tion in two and eo by that administra- half years as com- pared to the record made by the Nonpartisan administration which preceded it, Attorney-General George fer told an audience here last night in a campaign speech, “Our opponents so far, in their public discussion of the issues in this campaign, have cautiously and wisely avoided any reference to the deplorable record made by their as- sociates in the League, while in con- trol of the government,” he declar- ed, “or any reference to the pitable story of the failures caused by them in nearly every field of activity in which they engaged; instead of dis- cussing such’ reaord and) explain- ing their political principles, they violently and indiscriminately assail this administration from every angle which their imagination can suggest, and with an utter disregard for either facts or logic. We do not in- tend to permit our opponents to shift the ground of debate from a consid- eration of their record while in of- fice, although they might well wish to do so, but we intend to tenac- iously hold them to a consideration of and responsibility for that record, and to a comparison of our respe tive records, for only by that means may the voters be fully advised as to which political party it is best to entrust with political power and responsibility. Pointing Out Failure “While mindful of the fact that. it is not altogether pleasant to point out the failures and fortheomings of others,” he continued, “it is, nevertheless, our duty to frankly and rly re mine some of the salient features of the record of the former administration, and to dwell upon some of the unhappy results suffer- ed by our State therefrom, Let us review some of their activiti in the fields of Industrial enterprise, and take note of the conditions they were at the ttme Governor } tos‘and his trol of the associates inherited con- the utive branch of government November 23rd, 1921. “First, the League administr: in pursuance of its many pre-elee- tion declarations, and its oft-repeat- ed platform pledge, undertook to construct and establish a three mil- lion dollar flour mill and elecator at Grand Forks upon receiving the con- stitutional and legislative authority to establish this institution, and let contracts for the construction of the present Mill. They expended some- thing over a million dolalrs of funds advanced by the Bank of North Da- kota in an effort to build that in- stitution. They had, however, dur- ing the progress of its construction, the so demoralized the credit of State and so tied up i f funds, that they were unable to hor- row the funds necessary to cmplete the construction of the institution or sell the necessary Mill and Elevator bonds in order to procure the funds required to complete the buildings, that in the fall of 1920, more than a year before the recall election, they were forced, through lack of funds and credit, to discontinue construc- tion work on the mill. This uncom- pleted structure remained exposed to the elements without any. further progress being made in the direction of completing the same during the remainder of their tenture of office. For a year this skeleton of a struc- ture stood as a silent monument to the inefficiency and incapacity of the League administration to either fi- nance or manage the construction of the first large industrial enterprise undertaken by that administration. “The League administration had, in the meantime, purchased the now famous Drake mill at a cost of about $28,000, and as the same*was a going, institution when purchased, it was continued in operation under the management of J. A, McGovern, the first manager of the North Dakota Mill and Elevator Associtaion. It is well known that during the short career of the Drake mill, under the management of Mr, McGovern, the state lost the appalling sum of $80,- 000, thus, again demonstrating the incapacity and. inefficiency of, not only the Industrial Commission then in control of such business, but its Managers and agents through whom it acted. . Werner Experiment “Neither should we forget that, at the instance of the League, the Leg- islature had already established an experimental creamery at Werner, in Dunn County. This experiment in industrial socialism, during its short career, lost the state $15,000 or $18,- 000, and had already een closed through insolvency and exhaustion, before the recall election had taken. place. “As a part of the program adopted (Continued on page 3) ap- pealing to the people of the state for| indorsement at the June primary on! PARTIES WILL BE ASKED FOR DECLARATIONS American Farm Bureau Fed- ss Agricul- tural Planks eration to F PRICE LEVEL QU Pledged Efforts STION to. Restore Purchasing Power , of Farmer Is Proposed Washington, June 6,—An_ agricul- tural platform to be submitted to ch of the national political cons ntions by the American Farm Bu Federation in connection with the Illinois Agricultural Association will ask for a pledge to take what- ever steps may be necessary to bring the purchasing powers of Agricul- tu hack to normal. ery effort should be made to br back into proper articulation the relationship between Agricul- ture--the biggest of all our indus: tries—and our various other inter- ests,” says a draft of the platform prepared here. “A price level that is just to the taxpayers, the stock and bond holders and the producer and carriers must be maintained for the welfare of all, but in particular, Agriculture.” The platform declares for legis- lative aid in furthering cooperative marketing, continued study of Agri- cultural prices and farm production, improvement of international trade and maintenance of low interest to s. It condemns a as unjust and in- advocates a general ive water-power country the gove ment should not itself engage in the fertilizer business or in the power business but should finance approved hydro-electric The Musele Shoals project, it say: affords an outstanding opportun- ity to start such a policy. DAWES REPORT ISAPPROVED rates and comprehen of th whole, stipulating that equitable, plan of development BY REICHSTAG Position of Government on Reparations Is Upheld in The Chamber Berlin, June 6.—The Reichstag to- y approved by a vote of 247 to 183, the position of the government of Chancellor Marx, in favor of the report. Nationalists in the The confidence rejected by the Reichstag by a vote motion of government non- was WOMEN VOTERS LEAGUE HERE Regional Secretary in Bis- marck to Confer with Wo- men on Organization Mrs. J. R. Parkes of Minneapolis, Regional Secretary of the bth Dis trict of the League of Women Voters, is in Bismarck interviewing a number of: the ladies of this city with a view to organizing a local League of Women Vaters. Mrs. Parkes will not have time to inter- view everyone but as far as she is TWO ARE KILLED WHEN AIRPLANES CRASH TOGETHER AT 1,300 FEET San Antonio, Texas, June 6, Lieutenant Stewart L. Thomson, stu dent pilot at Kelly field and Jose | Maria Ramas, 11 old Mexican | ‘ x | boy chopping cotton in a field were | instantly killed near here yesterday | afternoon when two airplanes collid- ed 1,800 fect in the air and crashed to garth Lieutenant W. W. White, piloting one of the planes leaped to safety with a parachute, The Mexican boy paralyzed by fear, was unable to move from under the falling planes | and was crushed beneath the wreck: { age, ; i Three ships were flying in forma tien, Ship No, 2 and Ship No. 3 in N AME McKINLEY ON COMMITTEE Cleveland, June he first rec: | ognition of the Senate in arrange ments for the Republican national | convention was given today with the | William B. Me-} sil Kinley of chairman of the credentials committee. CLOSED BANK DIVIDENDS TO BE PAID SOON; Expiration of Time For Notice of Payment to Bring Action by Receiver dends to deposit- ors from funds of closed banks, the first of which was made sometime ago in the case of a Leith bank by ment of di L. R. Baird, general receiv will be continued during the summer months. Mr. Baird id today that dividends will be paid in the Farm- ers State Bank of Marmarth of five percent and ten to 15 percent in the case of the First State Bank of Jud, to the Guaranty Fund Commission, which had imbursed deposito and the non- editorsy able will talk with all women who are in anyway interested in political edu- cation. The League of Women Voters is non-partisaM in policy and multi- partisan in membership. It is not @ woman’s party but.an organization of women working for women—not because women have a separate stake in government, but because their simuitaneots enfranchisement has made them.a group with @ collec- tive need for education and experi- ence; ‘and because they can bring a characteristic woman’s viewpoint to the solution of the nation’s problems, she asserted. The Department of International Cooperation to Prevent War, is one of the national planks endorsed by the League of Women Voters, The ratification of the <tiildren’s Amend- ment in this state will be one of the future pieces of work the League of Women Voter's will join hands to accomplish, Mrs. Parkes hopes to get a mass meeting in the course of a few days to which all women of Bismarck are especially invited. At this meeting she will talk on the program and plan of the League of Women Voters and an open forum will be conducted so that the women of Bismarck can thoroughly understand the purpose of this particular work. The time and place of this meet- ing will be announced later. soon as proofs of claims are in. Dividends will be made in five other banks as soon as the expir-j ation time of the notice given to ditors to file claims is reached, it being required under court order that four months notice be given to creditors to present claims. POST-DATED CHECKS ASKED ORDERED SOLD Foreclosure Suit Instituted on| Loan Made by Nonpartisan League Suit has been instituted in leigh county district court by I inson and Johnson, Minot attorneys, for the receiver of the First Farm- ers Bank of Minot, against the Na- tional Nonpartisan League, to fo on security given for a loan by the bank to the organiza- Bur- for rae loan, $6,000, wa March 25, 1 due in 90 day cording to the complaint. About 800 post-dated checks, aggre $12,000, given by ind on banks in North Dakota, Nebraska, Oklahoma, consin, Idaho, Ki , Montana and Washintgon, were g en the bank as security. The unpaid started to whange The ships flying at the rate of 100 yiles an hour crashed inte each other, tearing wings and — struts asunder, Locked together they fell. Lieut, White climbed from — the fuselage. When the air was clear below him he lesyeq far out from the ship. His body fell much more rapidly than the tangled ships and when he was clear of the filling wrecks, he let the silk parachute go and maneuvered to keep out. of + believe that Lieut Thom son was knocked unconscious by the collision in the air MELLON MAKES DENIAL; HITS ATG. B. MEANS Declared He Never Conspired to Issue Liquor Permits Falsely Secretary TATM’N'T CONTRAV’RI’D Washington, June 6—(By the A P.) “Secretary Mellon today enter- ed a formal indictment against charges levelled his conduct of the Treasury department in testi- mony before the Daugherty Senate committee. In a letter to the committee the Secretary denied in detail Means’ story about his investigation into a report that Mr. Mellon had agreed to issue whisky withdrawal permits to Rex eldon of New York -in return for money to help make up the de- ticit of the Republican, national com- mittee, The denial, applied in part to a conversation of.the. subject which Means said took place between him- self and former Under-Secretary Gilbert of the Trasury, but as soon as the Secretary's letter had been entered in ‘the record, Thomas W. Miller, the alien property custodian, was placed on the stand and testi- fied that he himself had been pre- sent at such a conversation. at Col. Miller said he had brought Means and Gilbert together in his office. n't say exactly what was dis- ed.” he continued, “but it cerns Rex Sheldon. Means then was an agent of the Department of Jus- tice: On this point Secretary Mellon had said in his lette con “This is characteristic of Means’ testimony. Mr. Gilbert never met Mr. Means, No interview took | place.” FORBES AGAIN INDICTED FOR | FRAUD, REPORT teased Action of Chicago Grand Jury Is Immedi- ately Suppressed June 6,--Indictments fed grand - jury in in- ago, nd vestigation of the administration of the United States Veterans Bureau under Col. C, R. Forbes, its director, portion of the note is alleged to be} are reported to have been returned $2,658.37. yesterday and immediately suppress- The court is asked to order the] ed. : security foreclosed and the checks John W. H, Crim, assistant At- ord! torney-General, who conducted both JAP CABINET | MAY RESIGN Tokio, June 6.—The Cabinet to- day agreed to meet in ordinary ses sion on June 9, This is understood to mean Premier Kiyoura means to tender the resignation of his Cabi- net on that date. investigations, refused to divulge how many indictments or what num- ber of persons had been named in the true bil MOTHER DIES, GOES TO HOME Joseph A. Kitchen, Commissioner of Agriculture and Labor, went go Beloit, Wisconsin, on receipt of word that his mother was dead. The body will be taken to Illinois for burial. 1,000 MILES OF CANADIAN BORDER TO BE WATCHED UNDER NEW LAW Grand Forks, N. D., June 6—Prep- arations for enforcement of, im- migration laws which will” become effective July 1 under the new law recently signed by President Cool- idge are being made at the Grand Forks district immigration office and at all points of entry in this district and Canada and also at the Winnipeg immigration office, it has been ‘announced By William Glynn, director in charge here. The district offie here has charge of about 1,000 miles of the Canadian border, including. the lake of the Upper Peninsula of Michigan. Points of entry where entrance examina- tions may be taken are Duluth, Min- eral Center, Ranier, International Fells, Beaudette, Warroad and Noyes, Minn; Pembina, Nache, Walhalla, St. John, Northate, and Portal, N. D. The Winnipeg office also is an examination point. Aliens will be required to pass ex- amination upon their immigration vises, which must have been passed upon by the United States consul at the point from which they came. This requirement must be met, it is announced, else the alien who comes into the country will be considered in the ‘same light as those who oc- casionally slip across the border now without proper passports and en- trance papers. FINAL EDITION PRICE FIVE CENTS VOTE TO BRING NAVY STRENGTH UP TO RATIO Measure Appropriating Money For Improvements Goes To The President PASS RECLAMATION BILL Senate O. K.’s Measure Which Goes to House — Postal Salary Raise Advanced APPROVE REPORT,” Washington, June 6.—The con- ference report on t postal salary increase bill was ap- proved today by the House and the measure was sent to the President. . Washington, June 6.—In a final attempt to secure farm re- lief legislation at this seasion the farm bloc in both the Sen- ate and House have pledged support to the Bursum bill au- thorizing the Secretary of Ag- riculture to pay an export boun- ty of 35 cents per bushel on, wheat and wheat products. The bill was favorably report- ed today by the Senate agricul- ture committee and Senator Norbeck, Republican, South Da- kota, asked for immediate ac- tion. He declared sufficient votes for passage had been pledged to it, both in the Senate and House. Supporters of the bill said it was intended only as temporary legislation to relieve wheat growers. who face bankruptcy. Washington, June 6 (by the A, P.) —Congréss sailed toward adjourn- ment today in quieter waters than customary at such times, having dis- posed, one way or another, of most of the major problems. that threat- ened ‘several days ago to make its last hours hectic. The reclamation night by ‘the the deficien bill, passed ‘last Senate s a rider ta appropriation measure, had preferred status today in the House, while further efforts to get farm relief uction, with the Norri Sinclair bill, we: anced by some Senators but with little hope of sues cess, in view of the failure ycster day of the farm bloc to agree upon an emergency proposal. Has Hoch Resolution The House also had before it the Hoch, resolution for an Interstate Commerce Commission investigation of freight rates looking to a down- ward revision of tariff affecting agri culture, As in the e of the recla- mation bill, plans were made last night to hasten action through s: pension of debate, bar amendments and require a two-thirds majority for passage. A majority of the Senate oil com- mittee was ready to to ask for vote on the report prepared by Senator Walsh, Democrat, Montana. In addition to passing on the recla- mation measur which embodies recommendations by the Interior De- partment faet finding commission and the $200,000,000 deficiency appropria- tion bill carrying funds for the sol- diers bonus and a $16,000,000 amend- ment for income tax refunds, the Senate yesterday also disposed of the al moderanization bill designed to ing the American sea forces up to —5—-3 ratio agreed at the Wash- This meas- th ington arms conference. ure now goes to the President. Debate Daugherty Report Much of the Senate’s time yester- day was taken pp with acrimonious discussion ‘of the activities of the Daugherty investigating committee. The committee was dalled today but its procedure remained in doubt until the time of tes meeting, In adopting the conference report on the postal salaries increase bill, giving raises average $200 a year each to 300,000 employes, which was before the House today, the Senate accepted the Cable substitute for the Borah amendment aesigned to give complete periodical publicity to cam- paign contributions and expenditures, As it stands, the provision calls for reports before and after the cam- paign and quarterly’ during their progress, and Senftor LaFollette, shortly after the action was taken. introduced a resolution for appoint- ment of a Senate committee to con- duct a continuous investigation of Political activities‘ during the recess period, 1 Air Mail Authorized Measures authorizing the Postma: ter-General to extend air mail ser- vice to Boston, applying insurance and collection delivery service to third class mail, and giving Sargeant Alvin C, York, Tennessee world war hero, a retired status of captain, al- so were passed by the Senate. The House meanwhile passed-and sent to the Senate a bill. making $165,000,000 available after July 1, 1925, when present appropriations expire, for a two-year highway: build- ing program, embracing rural post roads, forest roads and trains, and Crampton measure providing for es- tablishment of a prohibition bureau in the Treasury. Department entire- ly separate from the internal rev- enue bureau,” It also