Evening Star Newspaper, March 11, 1932, Page 2

A2 **3% FARMERS COMBINE IN SALES TAX FIGHT Measure Sponsored by House Committee Runs Into Stone Wall of Opposition, By the Associated Press. On the theory it will add $25 to the tax bill of every farmer in the United States, the new revenue measure spon- sored by the House Ways and Means Committee has run into a stone wall of opposition from organized agriculture. The American Farm Bureau Federa- tionf the National Grange and the Farmers’ Union called attextion to their “harmony” program entered into at the behest of Congress which specifically set forth unalterable determination to defeat any attempt at & Federal sales tax. Leaders sent out notice of threefold preparation to meet the bill on the floor of the House, in the Scnate Fi- nance Committee, on the Senate floor and in the joint House and Senate conference. Veto Petition Planned. There was indication that if the bill were not defeated or so amended as virtually to free the farmer of the effect of a sales tax the President would be petitioned in the name of 30,000,000 rural residents to veto it. Figuring the farm population at one- | fourth of the country’s total and the farmer's family equal to the city man's Bs a consuming unit, it would follow that agriculture must produce $150,- 000,000 of the $600,000,000 expected to be raised by a sales tax. That, if shared equally by the Nation’s 6,000,000 farms, would amount to $25 to the individual farmer. . National representatives describe such # situation as “intolerable” in the face ©of declining farm values and revenue and an already soaring property tax. The 1930 farm census shows the aver- #ge value of land and buildings dropped from $10,284 per farm in 1920 to $7,614 in 1930, and from $69.39 an acre to $48.52. Downward Trend Cited. The long downward trend which forced the total farm income from about $13,000,000,000 in 1929 to less than $7,000,000,000 in 1931 is estimated to have cost American farmers a total of $30,000,000,000 in the last few years. Recent indices of farm prices indicate i g THE EVENING PRINCE MARRIES COMMONER ness Man Is Bride of Lennart of Sweden. Grandson of King Gives Up Right to Throne to Wed Girl of His Choice. By the Associated Press. nart, grandson of King Gustav of Swe- den, and Miss Karin Nissvandt, daugh- ter of a wealthy Stockholm business man, were married at the Prince’s Row registry office at 11 am. today. The prince and his flancee came to London a fortnight ago for their wed- ding. They came here because King Gustav refused his consent to the mar- riage. and it could not be solemnized in_Sweden. The prince’s mother, the Grand Duchess Marie of Russia, came from New York a weck ago, but did not attend the ceremony. Renounced Rights to Throne. He renounced his rights to the suc- cession to the Swedish throne in order 0 marry his bride, who is a commoner. They plan to live in Switzerland, where the drince has an estate. He will de- vote his time largely to cattle raising. Grand Duke Dmitrie, uncle of the prince, was not among the attendants &t the ceremony. The bride wore a Jade green costume with a close-fitting felt bat of the same shade. She car- ried a large bouquet of lilles of th~ valley. The prince wore a gray lounge sult with a red carnation. Large Crowd Gathers. The bride's mother, a small smiling figure in black, crowded into the little registry office with the party. Miss Nissvandt's uncle and aunt, Mr. and Mrs. Lindbergh, also were among the guests. A large crowd gathered on the street in front of the registry, anxious to catch a glimpse of the girl commoner who was to wed a prince of Sweden's royal house. The crowd cheered her as she stepped out of her motor car, and cameras clicked as she walked up the steps, leaning on the prince’s arm ‘There was another cheer from the crowd as the couple drove away in an automobile after the ceremony. Mother Wanted Church Wedding. They are traveling on a passport is- sued to “Mr. and Mrs. Bernadotte,” symbol of his sacrifice of titles. It was a dollar's worth of farm commodities now will purchase only about 57 cents’ worth of industrial commodities. A manufacturers' sales tax, it is d, would further deflate the farm s‘ollehr, since it would hike the price of things agriculture buys and lower the price of things it sells. They are especially aroused by the proposed sales tax on electrical energy, gasoline, lubricating oll, telephone serv- ice, radios, automobiles, trucks and ractors. +, There are almost 700,000 farm homes equipped with electricity. Last year they used 1,778.947,000 kilowatt hours, or three times the amount sold for zail- “; electrification. e imption of gasoline and ofl farm family is estimated -relatively bigher than that of the urban family. Gas Tax Additional. In many instances a Federal gas tax ‘would be collected in addition to a State tax, and a Federal tax on suto- mobiles and trucks would be collected in addition to license and property taxes. ‘The extent to which the farmer uses the truck may be seen in estimates that ,000,000 tons of live stock rode to mar- by the gasoline route in 1931, Per capita taxation in this country is estimated by the National Grange at $80.58. The average net farm income in 1931 was less than $600. To add $25 %o each farmer's tax bill, the grange says, would increase the burden he al- his general property tax since the war. BI-PARTISAN FIGHT ON SUBSTITUTE FOR SALES TAX ASKEDl (Continued From Pirst Page.) S that the country cannot afford a “four- billion-dollar Federal Government.” “Over two years of continued disre- gard of controlling facts in the fiscal situation and continued four-billion- dollar budgets coupled with exaggerated estimates of revenue and no effective effort to reduce spending,” he said, “have brought a credit crisis which must be met.” His remedy was & wholesale retrench- ment and abolition of boards, commis- sioners and offices. Crisp had much the same to offer. Political eddies swirled about the Tevenue measure yesterday as it was launched in the House with the sup- r; of Democratic and Republican lers, Assalled by Democrats, ‘While Representative Crisp, the Dem- ocratic sponsor of the bill, was wu:;? the House it was the corner stone economic reconstruction, three Demo- crats condemned the sales tax on the floor of the Senate. Senators Dill of Washington, Mc- Kellar of Tennessee and Walsh of Montana branded this provision as ob- Jectionable, dangerous and burdensome. A Republican advocate of the sales tax, Senator Moses of New Hampshire, omptly asserted the three speakers opposition were supporters of Gov. Franklin D. Roosevelt for the presi- dential nomination. He added the sales levy was a “special pet” of Speak- er Garner, whom he characterized as a gresldemm candidate in opposition to velt. Moses charged they were attacking the Speaker. Senator Robinson, the Democratic leader, ended the outbreak with a dec- laration that he favored the sales levy, “objectionable as it is.” It was the first aasertion on the subject by the party leader and was accepted as indicative of bipartisan support in the Senate for the House bill. The flare-up had begun after Senator Dill termed the sales tax ‘dangerous and burdensome on the poor,” declaring he wanted to “sound a warning of an approaching storm that will take place not only in the Senate. but among the people of the country.” McKellar described it as “one of the most objectionable taxes that could possibly be placed.” Sees Attack on Garner. Moses asserted the “bitter assaults upon it were made by two of the most vociferous and one of the most intel- Jectual supporters of the Governor of New York™ for the Democratic nomina- tion. “They think that as a result of the recent primary in New Hampshire they have disposed of the former Governor of New York (Alfred E. Smith) and now are at liberty to fall on the next formidable candidate, Speaker Garner,” he added. - Earlier in the day House anti-prohi- bitionists were virtually assured by Cfll{ that they would have on oppor- tunity to vote on the proposed amend- ment by Representative Cullen, Demo- crat, New York, to levy a $5-a-barrel lax on beer of 275 per cent alcoholic content. “I think the amendment is in order handed to him immediately after the ceremony. It appeared that there had been a Daughter of Stockinolm Busi- | LONDON, March 11.—Prince Len- | PRINCE LENNART. difference of opinion between the prince and his mother on the eve of the cere- mony, “Marriage is too solemn an event to be undertaken in such undignified su: roundings,” the grand duchess said ts day. “He should have gone to a church —any church, just so it was a church.” CAPT. L. T. CLANCY BURIAL TOMORROW Body Arriving Today From New York—Interment to Take Place in Arlington. ‘The body of. Capt. John T. Clancy, U. 8. A, who died Wednesday in New York, will arrive here this afternoon for burial fomorrow morning in Arlington National Cemetery. Capt. Clancy died suddenly in the Engineers Club, where he had just ad- dressed the American Society of Me- chanical Engineers on “Deisel Engines.” He was considered one of this country’s foremost authorities on the subject. Admitted to Bar. A member o{ Battéry E of the Field Artillery, Capt. Clancy was widely known in military and engineering circles here and elsewhere. He was born in New Brunswick, N. J., in 1892, and entered Bowdoin College and later took. his degree in law at Catholic Uni- versity. He was admitted to the bar of the District of Columbia, but never practiced. For a time he was instructor in mathematics at the Army and Preparatory School here. ~Shortly be- fore the United States entered the ‘World War, Capt. Clancy was commis- sioned in the Regular Army and de- tailed to Fort Sill. His command was soon ordered to France, where his bat- tery participated in some of the prin- cipal engagements in which American troops were involved. Returning to the United States after the close of the war, Capt. Clancy was for a time stationed at Fort Grant. He resigned his commission to enter the employ of the Worthington Pump & Machinery Corporation of New York, for which concern he was sales manager at the time of his death. He made his home in East Orange, N. J. Funeral Services Held. The funeral was held this morning from St. Malachy's Churchi n New York. Brief services conducted by the Rev. Father Moran of Sacred Heart Church will be held at 9:15 tomorrow morning at Hines undertaking parlors, Besides his widow, who was Miss Mary Sheridan of 2033 Park road, Capt. Andrew J. and James Clancy, and two sisters, Mrs. M, F. Walsh and Mrs. Van Sickle Leigh, all of New York. 2 bty HOOVER’S COUSIN ILL George C. Hoover, Attorney, Suf- fers Heart Attack. George C. Hoover, first cousin of President Hoover, was reported to be seriously ill at his home, 1724 Kilbourne place, today. He suffered a heart at- tack yesterday. Mr. Hoover is employed as an attor- ney with the Bureau of Valuation of the Interstate Commerce Commission. He came to Washington about seven years ago from West Branch, Iowa, where the President also was born and raised. Navy | Clancy is survived by two brothers, | Depression Makes l “Bridge Gigolos” Of Bond Salesmen Pick Up Extra Money at Parties, but Object to Use of Term. By the Associated Press. NEW YORK, March 11.—Things be- ing what they are in Wall Street, hus- tling young bond salesmen are turn- ing to & new source of revenue that combines work with play. ‘They are cashing in on their social graces by making themselves available for bridge parties, and a good time is being had by all. For it seems the shortage of per- sonable young bachelors is almost as acute as the dearth of bond customers. Hostesses arranging for dinner and dancing parties find themselves won- dering where they can find from one to a dozen acceptable young men to squire the surplus of “debbies” and “sub-debbies.” Trained to carry on a certain amount of small talk, to recognize the right fork and to fill in as a bridge or dancing partner, the Wall Street boys are meeting the emergency. In placing themselves at the dis posal of agencies that form the con- tacts, however, they make it quite clear that they are not to be considered “bridge gigolos.” 'DEATH BARES $1,600 | PENCIL SELLER HID Woman, Unable to Pay Rent and | Aided With Food and Coal, Found to Have Hoarded Cash. | By the Assoctated Press. NEW YORK, March 11.—Mrs, Ida Ratz, whose age was reputed to be 100 and whose means of livelihood was | selling pencils on the streei, was found dead yesterday in her tenement flat in Bry More than $1,600 was found beside her. In the same old clothes she. had worn for years she was discovered slumped over in a broken chair with the same old pencils she had offered to sell many times in front of her home. Tarnished coins and moidy bills of small denominations were secreted in tin cans, milk bottles, old shoes, a | makeshift mattress ana the cupboard. Mrs. Ratz had told her :andlady sev- eral weeks ago that she could not pay her rent of $8 a month and her tale of -poverty was accepted. Neighbors and the police had been supplying her with food and coal in the belief she was_destitute. Although she lived alone, she had one son and two daughters in New York and was undersiood to have | another son, a doctor, in California and & daughter in Minneapolis. | League Group Sails for ghnng}mi. KOBE, Japan, March 11 (#)—The League of Nations Manchurian Inquiry Commission salled for Shanghai today | aboard the steamer President Adams ! after & 12-day visit to Japan. | By the Associated Press. NEW YORK. March 11.—Iron, iodine and a fatty acid common in linseed oil are stimulating sexual development of rats at the University of West Virginia. This discovery, carrying a new idea of the health factors exercising remote control over the birth rate, is announced today in Science, official organ of the American Association for the Advance- ment of Science. The report is written by Dr. F. E. Chidester, from experi- tional Research Council. “For a long time,” he states, “it has been known that while vitamin E is , if 1t is offered, that it is ger- mane and give you gentiemen a chance vote, and m&mmman essential for reproduction, it is no more so than vitamin A. :‘x:.'{"'“n“" {IRON, IODINE AND LINSEED ACID { PRODUCES VIRILITY IN ANIMALS New Scientific Discovery Is Found to Stimulate Sexual Development of Rats. noted gonadal (sexual) development in animals depleted of vitamin A, and then furnished - linoleic acid and extremely small quantities of ferrous lodide is, we believe, rather lcant.” Linoleic acid is the fatty acid in lin- seed oll. Ferrous iodide is a compound of iron and jodine. Dr. Chidester says that the fat and the iodine appear to be the principal restoratives. He points out that numer- ous investigators have demonstrated | produces sterility in animals. The effec- tiveress of fodine and fat in replacing ! IN LONDON REGISTRY OFFICE| STAR, WASHINGTON, D. C., FRIDAY, SWITH'S BAY STATE |ACTION OF LEAGUE | TICKET 15 CHOSEN| RAISES HOPE HERE| Slate Headed by Senators|State Department Gratified Walsh and Coolidge and Gov. Ely, Bv the Associated Press. BOSTON, March 11.—A complete slate of 12 candidates for delegates at! large from Massachugetts to the Demo- cratic National Convention, pledged to support Alfred E. Smith fot President, was announced today by Frank J. Donghue, Democratic State chairman. The ticket is headed by the two Democratic United States Senators, David I. Walsh and Marcus A. Coolidge, and includes Gov. Joseph B. Ely and four Democratic Representatives in Congress, William P. Connery, Lynn; John J. Douglass and John W. McCor- mack, Boston, and William J. Gran- field, Longmeadow. To Be Entered in Primary. Others on the ticket are District At- torney Willlam J. Foley of Boston, Helen I. McGillicuddy of Boston, vice president of the Democratic State Com- mittée; Mrs. Helen G. Rotch of Lake- ville, a member of the committee; Gen. Charles H. Cole of Boston and former Mayor John F. Fitzgerald of Boston. The ticket will be filed as the Smith- pledged slate for the Massachusetts presidential primary on April 26. It is the first ticket in the field and whether it will be opposed by another ticket of candidates pledged to Franklin D. Roosevelt has not been determined yet. President Hoover's power of attorney for the filing of a ticket of candidates for delegates pledged to support him in the Republican National Convention was received today by Louls K. Liggett, Massachusetts member of the Repub- lican National Committce. Liggett said the ticket would be announced tomor- TOW, No Compromise With Curley. The Democratic slate, as announced by Donahue, showed no sign of com- promise with the Roosevelt supporters, particularly Mayor James M. Curley of Boston, who, since the victory of the Roosevelt forces in the New Hampshire primory Tuesday, has been urging Smith to withdraw the consent which he gave Chairman Donahue for the use of his name in the primary next month. In an exchange of telegrams with Smith, Mayor Curley was informed by the former presidential nominee that Sinith did not consider that his con- sent to the use of his name here had changed his position with respect to his nomination. OHIO CANDIDATES WET. No Dry Offers for Senate From Buck- eye State. COLUMBUS, Ohio, March 11 (#).— Ohio, “cradle of prohibition,” will be without a dry senatorial candidate in the coming elections unless one enters the race by 6:30 o'clock tonight, the deadline for filing nominating petitions with the secretary of state. Barring last-minute entries, the voters must choose between United States Sen- ator Robert J. Bulkley, Democrat, and Attorney General Gilbert Bettman, Re- publican, both wets, whose petitions were flled yesterday. Bulkley was elected two years ago on & platform advocating repeal of the eighteenth amendment. defeating Sen- ator Roscoe C. McCulloch, Republican and dry, He seeks renomination on the same platform. Bettman tossed his hat into the ring for the senatorial nomination with the declaration that he stands on his record as a public servant a citizen and a Re- publican. He made no reference to pro- hibition, but he is known to favor a change. Thus, the Ohio Anti-Saloon League has no candidate in the race. L. J. Taber, head of the National Grange and stanch prohibitionist, is a prospec- tive candldate, however, and nominating petitions have been circulated in his behalf. Taber is a Republican. VOTES PLEDGED HOOVER. Wins Confidence Vote From Nebraska Committee. LINCOLN, Neb., March 11 (#).—The Hoover administration was given a vote confidence by the Nebraska Repub- lican party’s Executive Committee in a meeting here yesterday and support was pledged the President in his race for re- election® The stand, embodied in a resolution presented by J. F. McDermott of Omaha, was adopted with only one dissenting vote. McDermott, commander of the Omaha American Legion Post, touched off the prohibition issue, but it failed even to cause & ripple in the executive discussions. On Long Flight CHILD TAKES CROSS-COUNTRY SHIRLEY MONTEITH, ments aided by a grent from the Na- | that an excess of either fodine or fat|Three years old, photographed yesterday as she completed a transcontinen air trip from Reno, Nev, to Newark, | either vitamin A or vitamin E, he says,: N. J., on a commercial passenger plane, pigbably lies in Dbalancing them 1y. ther observation from experiments progress is “that ferrous iodide ic acid will act more favor ts profoundly depleted of vita- 1tver oll.” by which we are now carrying on, we have (min A than eod She was met at the Newark Airport by her father, John Monteith of Irvington, N. J. Shirley had been living with friends in Reno since her mother left for San Francisco, Calif., last November ' Jag after her divorce suit was dismissed. —A. R Photo. 1y That Peace Plan Follows U. S. Policy. BY CONSTANTINE BROWN. A slightly more hopeful feeling pre- ailed 1‘;1 dl!;flomnnc circles today in re- ard to the Far Eastern situation. The news that the Assembly of the League of Nations had decided to take what appears in Washington to be ef- fective steps to settle peacefully the Sino-Japanese conflict is considered en- couraging by the State Department. Officials seem also gratified that Secre- tary Stimson's policy regarding the whole crisis appears now ‘completely vindicated by the steps the League of Nations intends to take. which follow closely the American note of January 7 to Japan and China. The fact that the League Assembly has considered it necessary to amend the last paragraph of the draft pro- posal so as to read that “it is fncum- bent on the members of the League not to recognize any situation, treaty or agreement which may be brcug‘hc about by means contrary to the cove- nant of the League and the Kellogg pact” is another indication the League means to do business this time and wants our complete collaboration. This can be obtained easier, from the technical point of view, by bringing the Paris pact into consideration. Program Formally Launched. The League of Nations formally launched S program today. _This resolution. however, cannot be enforced until it has obtained the approval of the council. The mechanism for its inforcement is as follows: The assembly adopts the resolution, which for the time being is merely the expression of the desire of all nations members of the League to settie a con- flict in a certain manner. Then the resolution is presented to the Council which must approve it by unanimous vote. If any of the litigants are mem- bers of the Council, they are not per- mitted to vote. If the resolution is passed by the Council, it is returned to the Assembly, which, in order to make it effective, must approve it by a ma- jority vote. ! Tl{!re was no doubt expressed that the Assembly would adopt the resolu- tion. It was further pointed out that all indications are that the Council would approve it, although the feeling in the British government is not very much in favor of taking an action as strong as that indicated in the draft proposal. It appears, however, that the big nations have found themselves confronted with a very stubborn attitude ‘of the smaller nations, and for the first time in the history of the League they have to bow to the power of the number. Small Nations Speak Plainly. Some of the smaller nations are re- ported to have spoken plainly to the representatives of the big nations and told them a weak attitude on the part of the League would, beyong any doubt, destroy that peace organization. France has been one of the first powers to recognize this fact and has not dis- couraged two of her most devoted allies, Belglum and Czeckoslovakia, from tak- ing the lead In the move to force the League's views on Japan. Great Britain has been much slower, but her repre- sentatives have been finally convinced that the vital interests of the League— in fact, the very existence of the League—must be put before the local interests of Great Britain. ‘The question arises, of .course, as fo whether Japan will bow before the de- cision of the e of Nations and obey whatever decision it may take to solve tie Sino-Japamese conflict or whether Japan simply will tell the League it has no business to interfere in anything but the Shanghai inci- dent. Nobody can forecast what the Tokio government may do. ‘The troop movements from Japan to the mainland are continuing. At pres- ent the Japanese have no less than 60,- €00 men in the Shanghai sector alone. There seems to be not the slightest abatement in Japan's war preparations and everything indicates preparation for & long campaign. The policy of the Tokio government, which can be judged only from outward indication, seems to be one of a permanent ex- pansion in China. Point to Financial Situation. Under the circumstances it is diffi- cult to concelve that the Japanese gov- ernment, which has already spent many millions of dollars in the China cam- paign, would abandon its policy and entrust the League with the settlement ol the Sino-Japanese dispute. Japan, ic is believed here, will not hesitate to accept the League's suggestion to settle the Shangha! problem, a settlement which would enable the Japanese staff to use the men who are at present on the Shanghai front for other purposes. But it is highly doubtful whether the Japanese government will have the courage to accept anything more. On the other hand, however, certain optimistic diplomats seem to lay stress on the fact that Japan is in a precari- ous financial position, and if it flaunts the resolution of the League adopted unanimously by the Council and the Assembly it may find itself completely isolated in the world. In order to con- tinue whatever plans the Japanese gov- ernment may have in mind, Japan must be able to count on at least one coun- try where it could raise a loan in the near future. & w1 e The Japanese government n taialy not find any money in the United States. American bankers will not en- tertain the idea of a loan. Great Britain is not in a position to offer any loans to_any countr{l. France is the only country where the Japanese may hope to get money. But the French bankers will find it difficult to float & loan of any size for Japan. For such a transaction they must obtain the consent of the 10V!m1 ment and it is highly improbable that the French ‘government would encour- age any financial concern to loan money to Japan. Such an act would mean that France was working, underhand, against the League, and such a situation cannot be acceptable to the French government, which is todsy more than ever interested in preserving unim- paired the prestige of the League. EDWIN BOOTH’S NIECE FOUND DEAD AT 75 Mrs. Marie Douglas, Former Ac- tress, Had Lived in Sparsely Furnished Flat. By the Associated Press. NEW YORK, March 11.—Mrs. Marie Booth Douglas, 75, s former actress, who claimed relationship with the stage family of Edwin Thomas Booth, was found dead in a sparsely furnished three-room tenement flat ye Y. Neighbors said Mrs. las had lived in the place six years. She told them she was the daughter of Junius Brutus Booth, jr., and the niece of Edwin and John Wilkes Booth. Among her effects police found a let- ter indicating that attorneys had insti- gated a search for her husband, Byron Douglas, in Los Angeles in 1930, but that he was not found: a newspaper clipping n;ortln; Douglas’ arrest on & charge of fallure to pay back alimony amounting to $0,000 and a letter from Edwina Booth menti the inclosure of a $1,000 check and tel Mrs. Doug: Death " was Feporied due to heart was ailure, MARCH 11, 1932. Lioness Invades Hospital nursery March 9, but instead of T the cub’s life. nurses gathered around to lend their best professional care. & 5-day-old cub, was hurried to the hospital when its twin brother died shortly after birth at the private zoo of George F. Getz, at Holland, Mich. Photo shows Nurse Viola Bleeker feeding the two-pound jungle terror. The hospital has prescribed reguler baby-feeding tactics in hope of saving BUT NURSES DISPLAY BRAVERY IN CARING FOR 5-DAY-OLD VISITOR, HE Washington Boulevard Hospital, in Chicago, had s lioness in the | fleeing down the halls in screams the The loness, —A. P. Photo, HELD FOR SOUSA “March King” Laid to Rest as Prominent Persons Pay Final Tribute. ‘Washington paid its final tribute yes- terday to the memory of & famed native son, John Philip Sousa, the “March King,"” whose body rests today in Con- gressional Cemetery, near where he often played with boyhood companions. A thousand or more people, including many prominent Government officials and musicians, crowded about the Seventeenth .street entrance to the cemetery as the flag-draped casket was lowered into a grave in the family plot. ‘The services for the famous band leader and composer were held at the Marine Barracks, where, from 1880 to 1892, he had led the United States Marine Band, in which he had enlisted years before as a mere youngster. Former Bandsmen Pay Tribute. ‘Three retired members of the band, who had served under Sousa, were among the hundreds of friends and admirers who crowded the band audi- torium where the casket, containing the body of the band leader in the blue uniform of a lieutenant commander of the Naval Reserves, was banked high with floral tributes. These veteran bandsmen were Walter F. Smith, a|Th former second leader; Louis Kreuger and John Ter Linden. X “He was strict, but fair.” Mr. Smith said. “A good conductor, the best band- master I have ever seen. He was to bands what Toscanini is to orchestras.” Mr. Bmith sald that Sousa, his younger days, was amazingly alert and vigorous. He was keen for perfection. “A sour note was like a blow to him,” his former bandsman added. “He was & kind man, t0o,” Smith said. The Gridiron Club Quartet—J. F. M. Bowie, Fred East, Willlam F. Raymond and Charles T. Tittman—sang *“Jesus, Lover of My Soul” and “Abide With Me.” Sousa was a member of the Grid- iron Club for years. The Episcopal service was read by Rev. Edward Gabler, pastor of Christ Church in Southeast Washington, and Sydney K. Evans, chief of Navy chap- lains. It was at Christ Church that the “March King” attended services during his long residence in Washing- ton. " Prominent Musicians Present. Arthur Pryor and many other prom- inent musicians occupied seats at the right of the casket. Among others who acted as honorary pallbearers were As- sistant Secretary of the Navy Jahncke, Rear Admiral William A. MofTett, Brig. Gen. George Richards of the Marine Corps and Capt. Frank B. Goettge, Ma- rine aide at the White House who rep- resented the President, A Senate del- egation and several members of the House, as well as members of the va- rious Masonic bodies to which Sousa belonged, were present. From Reading, Pa., where Sousa died suddenly of a heart attack last Sunday morning, came a delegation consisting of Mayor Heber Ermentrout, Maj. Wil- liam J. Smith of the Pennsylvania Na- tional Guard; Eugene E. Widener, leader of the Ringgold Band, which Sousa was to conduct there, and George Wynecoop. The “march king's” widow, Mrs. Jane Sousa; his son and two daughters, fol- lowed the casket to the grave as it wa: borne on a caisson, Led by Capt. Tay- lor Branson, the Marine Band played Honored Leader” and other dirges com- posed by Sousa, as the procession pro- ceeded slowly through the streets. At the cemetery, the service was brief and simple and included the final Ma- sonic rites. As the casket was lowered into the grave the clear call of “Taps" was heard and the crowd slowly J’fi. persed. DU PONT YACHT SAFE, COAST GUARDS TOLD By the Associated Press, BEAUFORT, N. C., March 11.—A message to the Coast Guard station here from the Cape Lookout lightship today said the du Pont yacht, Nahama, un- reported for several days on s cruise down the Atlantic Coast, was sighted late yesterday 40 miles southeast of the lightship and was in no danger. In_addition Richard Du Pont, Vic- tor Du Pont, jr.; Herman Laffey and Scott Townsend of Wilmington, and Lloyd Coates and Benjamin McFar- lane of Philadelphia, were sald to be abcard the Nahma. MERGER PLAN APPROVED The Central Business Men's Associ- | ation at a meeting last night in the Logan Hotel again approved the pro- posed mer; of the Washington way & Electric Co. and the Capital Traction Co. The organization also reiterated its opposition to the street car companies ente! the taxicab business, Arthur Claren Smith, president of the as- sociation, INPRESSIVE RITES “The Garfleld Funeral March,” “The | | @) “Nimphalin® Your Income Tax No. 11 When to Report Income from| Salaries, Wages, Etc. Of the millions of income tax returns | Shanghai NEW MUKDEN RULE ASKS TOKIO LOAN Seeks $6,300,000 for Ex- penses — Maintenance of ‘Open-Door’ Policy Pledged. By the Assoclated Press TOKIO, March 11.—A dispatch to the newspaper Asahi from Mukden, Manchuria, today said one of the first acts of the new Manchurian cabinet was a decision to ask Japan for a loan of 20,000,000 yen (currently $6,300,000) to meet the first few months’ expenses until its financial organization was working. Hsieh Kai-Shih, foreign minister at Changchun, capital of the new Man- choukuo, “Land of Manchuria,” graphed to the governments signatory to the nine-power treaty, including China, and to Germany. Soviet Russia and the League of Nations, notifying them of the establishment of the new gov- ernment. He pledged recognition and fulfill- ment of all foreign treaty rights, obligations and the maintenance of the “open door” and equal opportunity. Provincial governors in office at the time the new state was established were confirmed. They are Tsang | Shih-¥1i in Fengtien Province, Hsi Hsia in Kirin, Mah Chan-Shan in Heilung- kiang and Tang Yu-Lin in Jehol, g FAR EAST PEACE PLAN LAUNCHED BY LEAGUE ASSEMBLY (Continued From First Page.) Paris to attend the funeral of Aristi Briand. - CHURCH PROPERTY OCCUPIED American Missionaries Protest Use By Chinese Seoldiers. SHANGHAI, March 11 (#).—Chinese authorities were adamant today in re- to accept any peace settlem which did not include an unconditional withdrawal of Japanese troops from the rea. As a result, although both the Chinese and Japanese accepted the resolution of the League of Nations adopted March 4 looking toward a settlement of hos- slmu here, no peace was in sight to- ay. The Chinese reiterated they were un- that are filed annually, the vast ma-|W¥illing to enter into a conference on Jjority are from salaried persons and wage earners whose income is derived from ‘“personal services actually ren- o genens] tion f 1 n general, compensation for personal services should be reported for taxation purposes in the year it is received or unqualifiedly made subject to demand. ‘The mere cediting of compensation on the books of the employer to an em- ploye is not a controlling factor, neither is the fact that the com tion was available for payment. the services were rendered du the year 1930, or even prior thereto, but the compensa- tion was not received until the year 1931, the entire amount is taxable in the year received when the taxpayer is reporting on the cash receipts basis. Most persons use the cash receipts basis in reporting net income. All of ufie various ty];]a of w:tp“; sation, less specifically exem) y statute, should be included in the tax- payer's return of gross income, such &s salaries, wages, fees, commissions, bonuses, tips, honorariums, prizes, awards, pensions in recognition of past set , etc. Other items subject to tax are fees received by ministers of the gospel for funerals, baptisms, masses and like , executors' fees, direc- tors’ fees, Federal jury fees and prizes received in contests of various kinds. The salaries of Federal officers and employes are subject to the income tax, except the salary of the President of the United States and Federal judges. e salaries of members of the House of Representatives and members of the United States Senate also are subject to the income tax. Deductions for business expenses form a large item in the return of many taxpayers and must have certain qualities to be allowed. Such deduction must be for an expenditure in connec- tion with the maintenance and oper- ation of the taxpayer’s business or busi- ness properties, it must be an ordinary expense and it must be a necessary ex- pense. In insisting upon the latter qualifications the Bureau of Internal Revenue is upheld by the Board of Tax Appeals and the courts. Ordinary and necessary expenses are only those which are usual and essential in the case of similar taxpayers, “and do not include extraordinary and non-essential ex- penses.” Tyfi)lcnl business expenses of a mer- cantile establishment are amounts paid for advertising, hire of clerks and other employes, rent, light, heat, water, sta- tionery, stamps, telephone, property in- surance and delivery expenses. The expenses of a manufacturing business include labor, raw materials, supplies, repairs, light and heat, power, selling cost, administra similar charges. The farmer may deduct all amounts paid in the production, harvesting and marketing of crops, including labor, cost of seed and fertilizer used, cost of minor. repairs to farm buildings (other than his dwelling) and small tools used up in the course of a year or two. A tax- payer may conduct more than one busi- ness and claim the business deductions of each. A lawyer, doctor, architect, physi- clan, dentist, clergyman, author or other professional man must include in gross income all fees, salaries and com- pensation of any kind for professional services, FORMER CHILEAN ENVOY TO WASHINGTON FREED By the Associated Press. VALPARAISO, Chile, March 11.— Carlos Davila, former Chilean Ambas- sador to Washington, was released by police yesterday after they failed to find evidence to support charges that he had part In an alleged revolutionary plot among groups of workers. Senor Davilla, who is publisher of the weekly review Hoy (Today), in which the administration of President Juan Esteban Montero has been criticized, was brought here from Santiago and held incommunicado after his arrest Tuesday. The charge against him was brought by a detective who hid in a closet in a room where labor leaders met and tion and other | in any other basis than unconditional withcrawal of troops by the Japanese, and Japanese diplomatic circles, al- though they said they were not only willing but anxious to enter into & con- ference with the Chinese, indicated it was imperative that the two sides gz together on an interpretation of League's resolution. It was apparent the Japanese believed that unconditional withdrawal of troops was not intended by the League as & condition for the peace parleys. Church Property Occupied. A heavy detachment of Chinese troops h:.’u the American 1 f.? miles north of Sooc dli'fi of the buildings on the .y were occupied, it was reported, includl- ing a school which was abruptly closed when the troops arrived. Another group of Chinese troops was reported occupying a church belonging to the same mission at Kunshan, on the Shanghai-Nanking Railway, They were using the structure for & rice store- house, the report said, and the wi it of the grain caused the floor to give ‘way. m’ authorities asked the United States consulate to request the evacua- tion of both properties. An nd an Al 1 Com- Inquiry ai ppru-_l por- mittee for rrived to eign Missions arrivi y begin Jlater an aj 1 of the entire mmonmem in China and in Japan. The committee is made up of 15 prominent American men and women. The purpose of the inquiry is to secure the fullest information on the present status and future status of American missions. The members came here by way of Europe, India and South China. They have already investigated r.issions in the latter two areas. Report Heavy Casualties. Chinese military authorities said the total number of casualties in their forces during the fighting between February 28 and March 3 were at least 10,000. The ter portion of theze were deaths, they said. Civillan itles also were Mlvii. said, in towns along the battle line. These would also run into thou- sands, they said. There were countless cases where In- dividuals and entire families vanished. Most of the Chinese losses, the military officials said, resulted from Japanese artillery shells and aerial bombs. the Chinese artillery positions and trenches, jumbling men and equipment a mass of wreckage and torn hu- Y. It was estimated that at least 500 Chinese coolies who were working be- hind the Chinese lines carrying ammu- trenches perished. Division, which held the lines in the vicinity of Miao- chungchen, was said to have suffered the heaviest casualties, having lost one- third of its strength before it was forced to retreat. i THREE U. S. VESSELS T0 LEAVE SHANGHAI Destroyers Ordered to Return to Manila—Two Others Go to Swatow and Chinkiang. BY the Associated Press. Three destroyers attached to the ,A‘H;}lk: Fleet h:]ve“bevn ordered ta anila as a result the eased situa- tlo_?h IINShlnll)P:lL i £ e Navy Department announced to- day that Admiral M. M. Taylor, com- manding the Asiatic Fleet, had ordered the destroyers Borle, John D. Ford and Peary to sail. Two other destroyers have sailed from Shanghai for other Chinese ports. The Pope bas departed for Swatow, 700 miles south of Shanghai, and the Trux- where, he said, Davila's name was men- tioned. The former diplomat, a lead- ing figure in public life under former President Carlos Ibanez, who was over- thrown by a revolution last year, main- tained from the start that he knew nothing of any plot and that the charg was absurd. e BAND CONCERT. By the United States Marine Band Orchestra this afternoon at the Marine Barracks auditorium at 3 o'clock. Capt. Taylor Branson, leader, conducting: Overture, “Mountains of the North," a (b) “Coquette” . . .Sousa Vibraphone solo, “Hindu Love Song,” Bemberg Musician Wilbur D. Kieffer. Excerpts from “Sicllian Vespers”.Verd! Valse de concert, “The Debutante,” e B;:;elmm Grand march from “Athalis,” Mendelsso] “The Star w"’.n“"*md ‘Banner.” ~ ton has left for Chinkiang, up the Yangtze River. Pillsbury has sailed f Mfi. Amy e American warships rem: at Shanghai are Admiral Taylor's flagship, the cruiser Houston; the destroyer tender Black Hawk, the destroyers Paul Jones, Smith Thompson and Stewart; the mine sweeper Finch and the trans- port Chaumont. The gunboat Asheville, formerly at- tached to the special service squadron with base at the Panama Canal, will arrive at Shanghal March 18. Meanwhile, thc Commerce Depart- ment reported business picking up in China and Manchuria after the inter- Tuptions caused by combat, STIMSON TO BE BRIGADIER Nomination in Auxiliary Reserve Is Approved.