Evening Star Newspaper, May 22, 1932, Page 3

RODSEVELT NEAR MAORITYSUPPOR Gains Oregon and Nevada Delegations for Presiden- tial Nomination. By the Associated Press. Oregon and Nevada delegations got behind the Roosevelt bandwagon yes- terday and rolled it 16 votes nearer the Democratic presidential nomination. As forecast by State party leaders, Roosevelt won the Oregon primary easily and added 10 votes to his column. Nevada gave him six more by con- vention action and boosted his week’s delegate winnings to 106 and his total pledged and claimed strength to 468, exclusive of 105 his managers say he will get from New York and Pennsyl- vania. Nearing Majority. If the 105 are included, the New Yorker tonight would have only five less than a majority—578—and he is conceded a good chance to increase this out of the 194 delegates yet to be selected, including 72 next week. But with 770, or two-thirds, needed to nominate in the Democratic Con- vention next month, the anti-Roosevelt forces claim they will have enough votes to throw the nomination to some- one else. This may turn out to be the case, but a counter claim is that favorite son State votes, once the trend is noted on the first ballot, will swing to Roosevelt in sufficient numbers to put him over. Missouri, Illinois and some other States might be involved in these cal- culations. Any hope that Oklahoma might go over o the New Yorker's can- didacy as a result of Gov. Murray's fourth primary defeat in Oregon, will not be encouraged by “Alfalia Bill.” ‘While he has practically given up hope for the nomination himself, he told newspaper men at Hudson, N. Y. Fri- dll{ he would “never” support Roose- velt. Backers of Roosevelt point to the wide distribution of his delegate sup- port as evidence that he is the popu- lar choice of the party. A recapitula- tion shows his delegates spread over 28 of the 38 State delegations so far named, including seven each in the South and Midwest, 9 in the Far West and five in the East. Despite this apparently impressive showing, Roosevelt’s opponents argue he will not have one of the really big dele- gations voting for him as a unit and it is groups like those from New York, Pennsylvania, Ohio and Illinois that will hold the balance of power in the convention. ‘Whatever the outcome of the Demo- cratic nomination controversy, the first convention will be the Republican. On Tuesday it will be just three weeks off. Leaders predict it will last only three days, although a prohibition argument might prolong it. . President Hoover, who ran his pledged and claimed delegate total to 995 during the week, with only 578 needed for re- nomination, failed to win Oregon’s 13 votes to clinch the nomination in pledged delegates alone. Name Not on Ballot. His name was not on the ballot there and the voters either had to write it on or vote for Joseph I France of Mary- d, the sole entrant for the Republi- can preference. As Oregon’s preference the delegation, France thus has 3 pledged votes in the national conven- also disputes 207 delegates for Hoover in States where he no opposition for preference honors. week, however, France’s own State of Maryland is slated to put the it’ total over the ma- mark with 19 delegates. Mr. won these from the former Sen- in the May 2 primary, in which were formally entered on the § E i blicans have only 123 delegates e to complete their convention 1,154. Besides Maryland's 19, s - -3 THE SUNDAY STAR. WASHINGTON, D. C, MAY 22, 1932—PART O] Tax Data Comparisons Between Washington and Six Cities (Note: This table appears as Table IX in the volume of tax tables submitted to the Senate Subcommittee on District Appropriations by the Joint Citizens’ Commitee on Table No. 1 mated as Population es | of middle of (a assessment. Realty assessment. Per capita realty (* Total property assessinent assessment. Per capita property Real estate tax levy. | | realty tax Total ‘ax levy. [ Zer capita total tax ments. Fiscal Relations.) interest and . 10, Cols. Cols. 10-12. Per capita interest Payments. Per capita State taxes. Per capita total tax levy less per capita State tax, 10-14. Cols Per capita total tax levy | less per capita interest | payments, 1 St. Louis, Mo. Baltimore, Md. Washington, D. Minneapolis, Minn, New Orleans, La.. Indianapolis, Ind. Richmond, Va. 2 *819,800 *806,600 . 485700 466,300 . 1460,500 365,300 . 1183,300 4 1$1,324.07 11,489.85 243455 1605.84 +831.87 +1,326.74 +1,368.38 1$1,085,470,030 *1,201,709.652 1,182.463,345 282,501,935 1383.077,420 484,656,782 1250,824,491 1$1,403,793,105 *1,945,091,796 1.83 459,323,008 1532,504,881 691,336,210 1273,349,637 7 *$29,199,143 *22,879,808 20,101,877 *21,187,645 115,086,506 5 6 1$1.712.36 12,411.47 8,008 3,771.76 1985.04 +1,156.36 11,892.52 1,491.27 *$36,110,344 36,743,962 26,878,785 25,160,566 20,971,298 119,342,050 7.364,843 1$44.05 14555 55.34 +53.96 145.54 152,95 140.18 71835.62 128.37 41.39 *45.44 132.76 137.12 132.16 £5 3,060,713 1,680,252 1,728,688 © Comparison with Washing- ton of the number of cities with per capita more, less or same: “More tLess . Same *0 16 o (c) Less than one-half of 1 cent. (a) The assessment shown is that for city c: (b) Includes tax on gross earnings of corporation. orporation. In some instances it differs from thal t for other divisions of government. This is the first of a series of articles discussing the tables sub- mitted to the Senate subcommittee on District appropriations by the Citizens’ Joint Committee on Fiscal Relations Between the United States and the District. These tables showed Washington’s relatively high tar burden among cities of the United States. N its comparisons of tax burdens between representative cities of the United States to determine the relative weight of the local tax burden the Citizens' Joint Com- mittee on Piscal Relations Between the United States and the District of Co- comparison that would be as fair as it was_accurate. The same difficulty besets any one who attempts such a comparison. Gen- erally speaking, there are two methods. One is to “adjust” a city's “nominal tax rate” by using the ratio of assessed to full or actual market value of the assessed property. For instance, a city's nominal tax rate may be $2 a thousand. But the city may assess at only 50 per cent of full value. The city's “ad- justed” tax rate would therefore be $1, for the thousand dollars on which the tax rate of $2 is theoretically applied amounts, as a matter of fact, to only 500. ¢ The other method is to compare the actual total figures that have a sig- nificant on the tax burden— such figures as actual assessed value actual tax levy, actual total municipal tax revenue, etc—and by taking into consideration the population of the city to compare the “spread” of such totals by reducing them to per capitas. Weakness of First Method. The Bureau of Efficiency in its com- parison of tax data for the House de- cided that the first method of compari- son was impractical, and that the re- sults would be of little value. The stumbling-block in such a method is the determination of what is the actual ratio of assessed to full value. “Full value” is, at best, an elusive element. it will select 49 next week and Illi- is will name 11 at large to complete g Democratic Delegates Selected. ‘The 960 Democratic delegates se- lected to date are now allocated as instructed, pledged and claimed, 468. e Smith,; instructed, pledged and claimed, 94. Lewis, pledged, 58. White, pledged, 52. Garner, pledged, 44. gted. ins‘lnr;l:ted, 36. 5 urray, ructed and pledged, 23. Ritchie, 16. s Preference in doubt, 169; including 76 from Pennsylvania, 92 from New York and 1 from Alaska. HAWLEY HOLDS LEAD. Veteran Representative Has Small Margin for Renomination. PORTLAND, Oreg. May 21 (&) — Willis C. Hawley, veteran Republican Representative in Congress, held a nar- Yow margin in today’s primary over James W. Mott, State corporation com- missioner, in his race for renomination, with the final result in doubt. Hawley polled 17,485 votes in 425 precincts of the 802 in the first district. Mott had 17,120 votes. Senator Frederick Steiwer, Republican, bullt up a big lead over former Senator Robert N. Stanfield, polling 55,785 to Stanfield’s 39,432 in 977 precincts, for the renomination. A. E. Clark of Port- land, a bone dry and indorsed by Gov. Julius L. Meier for his views on the power question, was third with 37,446, Steiwer is & dry who has expressed himself for submission of the liquor question. Stanfleld is a wet and advo- cated repeal of the eighteenth amend- ment. Elton Watkins, a dry, and Walter Gleason, described as a “wringing wet,” staged a nip-and-tuck fight for the Democratic senatorial nomination. With 897 precincts counted Gleason had 10,- 581 votes and Watkins 10,475. Marshall N. Dana, associate editor of the Oregon Journal, ran third with 8,107 votes. SPECIAL NOTICES. BUBURBAN RESIDENTS IN MARYLAND and Virgiois desiring sanitary and satisfac- tory garbage collection are requested to ad- dress Box 322-B. Star_office. 3 POTOMAC SAVINGS BANK STOCK, 365 per share, Address Box 330-B. Suar ol- T ARCHITECTURAL DRAFTSMEN. Tne Allicd Architects. Inc,, offers a com- petition for designs for a monument to Robert Mills. architect: prizes are offered Call or address 726 Jackson pl. n.w. (6th f1.) VAOATIONISTS —THE DAVIDSON TRANS- FER & STORAGE CO. long-distance mov- lists, have daily motor express handling trunks, baggage. baby car- tc all Jersey Shore points. Call_National 0960. FART LOADS; DAILY TRIPS. rYu. AND Baltimore, Philadelphia, New York. Boston, nd il --{Jomu; unexcelied 11460, Y ASSOC. HOURS WITH GREAT MEN AND Final meeting of the season. Words- Nature. Man and- Divinity. ~Sun- nm. 1618 K st. n.w. Those interest- FOR RENT e Goed chais: And if an assessor is required by law to value for taxation purposes at 100 per cent, the human tendency is to show that the law is being enforced. It is a physical impossibility, however, to determine true value, and a physical impossibility to assess for taxation at 100 per cent. The actusl ratio of assessed to full value is, at best, a guess on somebody’s part. “Comparisons of the burden of real property " the Bureau of Efficiency explained, “in different cities cannot be made by using the tax rates alone. Such comparisons are meaningless un- less it can be established that the bases of valuations are the same. Two cities may have the same tax rate, but the actual burden in one may be twice that in the other, because of a higher basis of assessments. Conversely. one city may have twice the tax ra of another, but the actual burden be the same because of a lower basis of assessments. ‘Therefore, attempts to compare Washington's tax rate of $17 thousand on real property with Baltimare’s tax rate of $24.13 or Min- neapolis’ tax rate of $73.89, as is so frequently done, results in hopeless con- fusion. * * * To make such comparisons mean something, attempts have fre- quently been made in taxation studies to establish comparable adjusted tax rates for the various cities. The usual method employed to adjust such rates is to apply the ratio of assessed valua- tion to fair or market value to the actual tax rates. * * * As to what this ratio is, no two authorities agree. * * * Widely varying results obtained by use of the same method indicate rather conclu- sively that the method is unsatisfactory. The Bureau of the Census states that its reports showing the ratio of as- sessed to full value are based upon esti- mates obtained from city officials, and that the figures are only approximately correct. The Detroft Bureau of Munici- pal Research frankly admits that “‘until cities give more attention to the problem of determining the ratio of assessed to true value exact information relative to the tax burden will remain a mys- tery.” Per Capita Method Followed. ‘The Bureau of Efficiency, therefore, chose the per capita method of showing relative tax burdens. The Select Com- mittee of the House criticized this method, which showed Washington's tax burden as relatively high, and in its own investigation chose the method condemned by the Bureau of Efficiency and apologized for by the Detroit bu- reau. The House committee, in fact, apologized itself for the use of the Jumbia was at the outset confronted by | the difficulty of choosing a method of | Weighing the Local Tax Burden Citizens’ Joint Committee, in Comparisons of Actual " Totdl Figures and Per Capitas, Demonstrates Untruth of Charges That Washington Escapes Fair Taxation. | the Census Advisory Committee, chosen from the International Association of Comptrollers and Accounting Officers. It is the simplest and most generally used form of comparison, dealing as it , figures. Before proceeding, in the tables in- troduced before the Senate committee, to its afirmative showing by this method that Washington is not under- taxed, as alleged, but bears a relatively high burden of taxation, the Citizens’ Joint Committee prepared tables to show the misleading and unacceptable con- | clusions that follow when attempts to compare tax burdens are made on the basis of guessed-at ratios of assessed to full value. These tables occupy a por- tion of the volume of tables presented to the Senate subcommittee. They show that some cities in some States follow the practice of assessing at a low ratio, using a high nominal tax rate, while other cities assess at a high per- centage of true value and use a low tax rate. They show that if tax rates are “reduced” by applying the reported ratio of assessed to true value, there is such a tremendous and unaccountable vari- ance between the tax burdens thus represented that no one can place con- fidence in the results. Comparing All of the Large Cities. To escape criticism for having se- lected only cities that would compare favorably with Washington—favorable being used in the sense that Washing- ton’s tax burden would be shown as high in comparison—the committee pre- pared a table comparing the 64 cities of the United States in excess of 125,000 pulation. ble is number VIII in the volume of tables prepared by the Citizens' Joint Committee. The figures used in this and in subse- quent per capita comparisons were obtained from the United States Cen- sus Bureau. This table compared the cities under the following heads: Population, realty assessment, per capita realty assessment, total prop- erty assessment, per capita property as- sessment, real estate tax levy, per cap- ita realty tax levy, total tax clevy, per capita total tax levy, total interest pay- ments, per. capita interest payments, per capita total tax levy less. per capita interest payments, r capita State taxes, per capita total tax levy less per capita State tax, and per capita total tax levy less per n;-piu interest and interest or the payment of State taxes, this latter item showing an interesting variation among the cities almost as marked as the variation in amount of indebtedness. These equitable consid- | erations will be elaborated in a subse- quent article of this series. It is enough to emphasize here that when the effort | | is made, as now, to compare actual tax | | burdens for current city maintenance— | | as distinct from comparisons that deal | in tax burdens representing past ex- | penditures, or tax burdens imposed for | | the maintenance of State governments | | —it is less confusing and more conclu- | | sive and accurate to eliminate from the | comparison the interest payments and | State taxes. Such elimination should | properly be made in comparing current city taxes of any group of citles, | whether or not Washington is included. When this is done the table shows that Washington's per capita tax bur- dens, or more accurately per capita municipal tax levy, for current city maintenance exceeds that of 54 of the 63 citles with which it is compared. ‘Washington's tax burden is high when, as thus shown, it is greater than 54 of 63 cities of more than 125,000 popula- tion in the United States. Only nine cities—Chicago, Los Angeles, Boston Pittsburgh, Buffalo, Newark, Rochester, Yonkers and Albany—ere shown to have a higher per capita total munici- pal tax levy, interest and State tax de- ducted, than Washington. Another Convincing Comparison. But while this table is convincing, an even more elaborate and informa- tive picture of Washington's relative tax burden 1s furnished in another table—this table being reproduced on this page and for convenience here la- baled Table 1. (It appears as Table IX in the volume of tables submitted to the Senate committee.) No reasonable man would contend that it is necessary to show that Wash- ington’s tax burden is the highest in the United States. It is not. There are many reasons why it is not, chief among which is the careful adminis- tration of its funds by a graft-free mu- nicipal government. responsible to the Congress of the United States. Nor would it be fair to compare Washing- ton’s tax burden with the lowest tax burdens enjoyed by a select group of American cities—cities that are living within their incomes or have made careful investment of their borrowed money. Cities Selected—And Why. The cities here selected for compari- son with Washington are Baltimore, the nearest large city and the largest city in adjacent Maryland; Richmond, the Orleans, the metropolis of the South and largest city of Louisiana; Minne- (Minneapolis and New Orleans being, in addition, the cities nearest Washington tn population); St. Louis, the largest city in Missouri, larger than Wash- ington, and Indianapolis, smaller than Washington and the largest city in Indiana. 1t should be admitted as a fair com- to | parison if Washington's tax burden is found Washington. “undertaxed.” ‘Washington in population rank is the fourteenth city ot the country. But this comparison shows its realty as- sessment is the eighth largest in the United States. Such a showing is truly remarkable when it is borne in mind that Washington's real estate assessment does not include any of the vast governmental property nor the extraordinarily large amount of tax- exempt property t is located here because this is the Nation's Capital— such property, for instance, as national churches and the embassies and lega- tions owned by foreign powers, or the extraordinary area devoted to parks. And it is even more remarkable when it is remembered that Washington has no large industries, as in the case of other citles. The chief property is resi- dential. Its industries are only small, clean industries. City’s High Assessment Standard. The significant showing here is of Washington's high standard of assess- ment, and a high standard of assess- ment, of course, means & high valua- tion for taxation purposes. The show- ing does not mean that Washington's property is really more valuable than property in large industrial cities. It means that the property in other cities is not ‘with- the same degree of thoroughness that Washington prop- erty is assessed. That is the only way to account for the fact that Washing- ton’s realty valuation exceeds that of such larger, richer cities as St. Louis, San Prancisco, Pittsburgh, Milwaukee and Buffalo. When the total realty as- sessment is studied in relation to the population, it is found that Washing- ton's per capita real estate assessmen is exceeded by only two cities—New | In total prop- | erty assessment per capita Washington | York City and Yonkers. is exceeded by no city on the list. It is, in all probability, the highest in the United States. Certainly it s the high- est of all cities in the United States exceeding 125,000 in population. Was] ’s real estate tax levy (all figures in this table are for $he year 1929, the latest figures available for all cities) is exceeded in cities of less method, stating in its report that “ ‘the | ulation only by Newark, )llmelma realm of science boasts no subject more | and Rochester, and when considered l}l elusive, more controversial, than value.’ | relatior to its population | per capita real estate There are so many factors %o be con- Washington' tax levy of $40.23 sidered in arriving at the valuation of , approximates that of Cleveland and ex- ce property * * * that no two minds will get to a_very near approach to uniformity in determining such valuation. That is particularly true of those charged with the administration of assessment laws. Although it is difficult to deter- mine the relation of assessed values to actual values, the committee believes that the ratios as they appear in the statistical tables gttached hereto are as accurate as it is possible to obtain. These ratios were obtained from the administrative officers of the municipal governments, whe actually make the assessments, and from such organiza- tions as real estate boards, chambers of commerce and individual citizens familiar with property values.” By such a method the House com- mittee reached the conclusion that Washington was not adequately taxed. Precedent for Per Capita Method. ‘The Citizens’ Joint Committee chose the per capita method of comparison, such a method entirely avoiding the difficulties set forth, as above, by the | Bureau of Efficiency and by the House | Select Committee on Piscal Relations. | That method has been used and a) proved before in the inquiry of 1915 a t committee of Congress on tions, in subsequent fiscal relations, and it is | eds that of 32 cities of the 63 with which it is compared. In total tax levy Washington is cxceeded by cities of smaller population only by Newark, N. J., and its per capita total tax levy is greater than 36 of the 63 cities with which it is compared, exceeding that of such larger cities as Philadelphia, St. Louis, Baltimore and San Prancisco. Deduction of Interest Payments. ‘These comparisons are between totals, including that part of the tax levy that rm:r&mmt of interest on indebtedness e payment of Sta laced alongside the tax burden of ese cities to establish its relative standing and to determine its adequacy. The citles selected are certainly repre- sentative American cities, and all of them come within a population group that makes them comparable. These cities, as shown in the accom- panying table, are subjected to the same comparisons that were made be- population. The only difference is that in this comparison between the six cities the figures used are 1930 figures, instead of for 1929, the later figures for a few cities having been furnished through courtesy of the Census Bureau, although not complete for all cities. Column III, comgglng realty assess- ments, shows Washington with a real estate assessment exceeded only by that of Baltimore. This city’s realty is as- sessed at a figure that is greater than that of Minneapolis, New Orleans and Indianapolis combined. It is twice as large as the total assessment of Rich- mond, Va., and Indianapolis combined. ‘When population is corisidered and the comparison reduced to per capita, (Column IV) is most nearly approached by Baltimore's $1,489.85; it is four times as great as Minneapolis and nearly three times as great as New Orleans. In total property assessment Washing- ton’s total again is exceeded only by that of Baltimore (Column V), and when per capitas are compared (Col- umn VI) no city approaches Washing- ton's top figure of $3,777.76. Comparing All Receipts. Washington’s real estate tax levy is exceeded (Column VII) by St. Louis, Baltimore and Minneapolis, but in per capitas (Column VIII) Washington's per capita of $41.39 is exceeded only by that of Minneapolis. Baltimore and St. Louis, both much larger than Wash- ington, exceed this city in total taxes (Column IX), but in per capita total taxes (Column X) Washington exceeds that of all of the cities with which it is compared. In Column XI there is graphic illus- tration of the part that interest pay- ments play in swelling city tax bur- dens. The lowest annual interest pay- ment is by Indianapolis, $1,680,252, and the highest is the $7,490,348 paid annu- ally by Baltimore, while the variations in per capita interest payments (Col- umn XII) is from St. Louis’ $3.30 to Richmond's $9.43. When per capita interest payments and per capita State payments (Column XIII) are deducted, | Washington's municipal tax levy per capita is far in excess of that of the | other cities, this final comparison, in Column XVI, being in the order of size of per capita as follows: Washington, $55.34; Minneapolis, $43.26; Indian- apolis, $42:86; St. Louis, $38.52; Balti- more, $31.42; New Orleans, $29.10, and Richmond, $25.23. As no two cities raise taxes by ex- actly the same method (although it mu seems that is ed with all of the in which taxes are levi 4 al districts in the ‘ashington favored forms in sll of , without regard to the source, 1 taxes levied in these six cities valume of tables presented to the Sen- ate cimmittee, a table which is repro- duced on this page, and for convenience is labeled as Table No. 2. Total Taxes and Assessments. Column II compares total taxes and | 14 Washington, D. C. capital city of adjacent Virginia; New | apolis, the largest city of Minnesota | tween the 64 cities of more than 125,000 | Washington's per capita of $2,434.55 | Table No. 2 (This table appears as Table X in the bolume of taz tables submitted to the Senate Subcommittee on District Appropriations by the Joint Cit- itzens’ Committee on Fiscal Relations. ) Total and per capita of taxes and special assessments; total and per capita of revenue receipts less subventions, grants, donations and pension assessments; and per capita revenue receipts less per capita subventions and interest, for Total Taxes a Specinl Assessments. Per Capita Taxes and Special Assessments. Per Cavita of Col All Revenues _Per Less Subven- Capita tions. Grants, fo 55 Interest for City Purposes. r Receints in Assessments. Col. 4 2. 3. . $31,103,247 1849, 35,098,096 30,525,827 25,716,922 18,665,733 19,433,050 7,167,505 8 7 St. Louis, Mo. 8 Baltimore, Md..... 15 Minneapolis, Minn, 16 New Orleans, La. 21 Indianapolis, Ind. 43 Richmond, Vi 143.51 62.85 155.15 140.53 153.19 139.11 5. 7$61.35 155.47 70.59 4. 6. *$50,204,642 1$58.05 *44,740,257 34,289,904 129,018,628 123,015,514 120,476,969 110,531,561 .67 Comparison with ‘Washington of the number of citles with per capita more, less or same. *0 16 L *More fLess Same 2 14 J | ments or service. earnings of public service enterprises. capita shown in column 5 the per capita table. Column 1.—Name of six selected cities. Column 2.—Included under the head of taxes are general property taxes, special taxes, poll taxes, business and non-business assessments are the receipts from benefited property owners for public improve- license taxes. Special Column 3.—The population used in computing per capitas is the estimate of the population as of the middle of the fiscal year for each city. Column 4—In addition to taxes and special assessments described in dis- cussion of column 2, there are included in column 4 receipts from fines, forfeits, escheats, highway privileges, rents, interest, earnings of general departments and Column 5—Per capitas based on amounts shown in column 4 and the estimated population referred to in discussion of column 3. Column 6.—Results from this column arrived at by deducting from the per of interest payments not shown on this MURRAY CONGEDES | DEFEAT IN RACE {Warns of Growing Federal Power in Address at Bat- tle Grounds. By the Associated Press. ALBANY, N. Y, May 21.—Gov. William H. Murray of Oklahoma, who would like to be President, but is con- vinced he has no chance, reverently unfolded the blue fiag of his South- western State today on the Revolution- ary War battle grounds of Eastern New York. As the banner fluttered into its place with flags of 47 other States above the Saratoga Battlefield, the Western executive issued a Wi against too great centralization of power in the Federal Government. “If it is essential that we preserve the stars and stripes, we also must preserve the 49 flags around it,” said | the Governor who lgst year ordered his | State militia out connection with | operation by Oklahoma of a toll-free | bridge in defiance of a Federal court. | “There must be national power, but the State must be sovereign as to police power.” From the Hudson Valley apple blossom festival, at which he arrived yesterday, the Governor traveled to Al this forenoon. After - brief chat with Acting Gov. Lehman, during which he sat in office of Gov. Roosevelt, who is vacationing in gelzrgin, Murray motored to the battle- eld. The ceremonies were planned to com- plete the collection of State flags in the block house. Oklahoma had been the only State not represented. TROOP E PLANS STUNTS ‘Will Furnish Program for Greater National Capital Day. - Alligator wrestling, stunt parachute jumps and exhibition by Troop E, Fort Myer, will feature Greater National Capital day at Wash- ington-Hoover Airport June 11. Fancy diving, swimming and a beauty contest also will' be staged. ' A percentage of the proceeds will be given to the Greater National Capital Committee of the Washington Board of Trade. III) to per capitas, it is found that ‘Washington’s total tax burden, con- sidering special assessments as taxation, of $62.85 is far in excess of that of other citles, which, in the order of the amount, are listed as follows: Minne- apolis, $55.15; Indianapolls, $53.19; St. Louis, $49.67; Baltimore, $43.51; New Orleans, $40.53, and Richmond, $39.11. In Column IV all revenues are con- sidered, and from these revenues are deducted subventions, grants, donations, gifts and assessments, with the result that Washington again compares in amount of total revenues as it com- pares with, the citles in population. When the comparison is made (Column V) in terms of per cn})lh, ‘Washington’s per capita receipts from all revenues, less subventions, grants, donations, and assessments, are $70.58, $57.46; Indianapolis, $53.06; $55.47, and New Orleans, $49.98. W ington’s excess is increased when the non-comparable item—interest debtedness—is com Pog- <P oo i =t CHAMBERS _Largest in the City A Whole Funeral for Phon write your Address. We d‘lA:eu you a catalogue of How We Do It. PLAY TO BE PRESENTED Atonement Bible Class Entertain- ment Tuesday Night. Members of the Bible class of the Church of the Atonement will present a play, “A Perplexing Problem,” in the church hall, Rhode Island avenue and North Capitol street, at 8 o'clock Tues- it. night. Edith Reed's “Kiddies,” radio stars, will give a special act before the cur- tain rises for the play. LEAGUE PLANS AID FOR FOUR COUNTRIES Council to Meet Next Week to As- sist Austria, Greece, Hungary and Bulgaria, By the Associated Press. GENEVA, May 21.—The council of the League of Nations, noting a steadily worsening financial condition in Aus- tria, Greece, Hungary and Bulgaria, made another effort today to work out a scheme for the relief of Southeastern Europe with the ald of Great Britain, France and Italy. A mixed commission of government representatives and financial experts to work out a plan of - temporary relief on an international basis was decided upon after the three powers had promised financial assistance to Aus- tria. The commission is expected to meet in Geneva next week. ® New Low Prices for the DEAF Now you can own a glorious new golden tone ACOUSTICON for $51.50 P (Formerly never less than $75.00) @ Call for free demonsiration 27 New Models ACOUSTICON 906 National Press Bldg. 14&F Shs., N. W., Washinglon PAINT y State Paint covers more surface and lasts more years than most paints, Quart Gallen Twenty-six colors..1.00 3.45 Greens & Whites..1.05 3.65 Floor and Deck En- amel ..........1.00 3.50 SPECIAL Red Roof Paint Stops Roof Leaks $1.50 Gal. 4” Brush, bristles vulcan- ized in hard rubber...... 70c pt. 1.35 qt. Expert Paint Advice Free MUTH 710 13th St. N.W. Btore Hours, 7:30 to 5:30 CONGRESS HONORS DEAD WEDNESDAY Three Senators and 16 Rep- resentatives Object of Me- -morial Rites. By the Associated Press. Memorial services will be held Wed- nesday in the House of Representatives for three Senators and 16 Representa- tives who have died in the past year. In a last roll call, the clerk will read an illustricus list of names, many of them bringing freshly to mind life dramas, powerful and interest compell- ing. From an “in memoriam” list, black bordered, they stand out: “Hon. Dwight W. Morrow, a Senator from the State of New Jersey. Died | October 5, 1931.” | Spared Grandson’s Slaying. Morrow, the man who was an Ambas- sador to Mexico when a famous flyer, Charles A. Lindbergh, won his daughter Anne. He might have made more his- tory in the Senate, where he briefly served, but he was spared the kidnap- ing and murder of his grandchild. “Hon. Nicholas Longworth, first con- greis:é(; "ll district of Ohio. Died April “Good old Nick!” That's what they all call him yet—the Speaker who stood | before the House on the last day of the last session and uttered prophecy—that | it might be his last appearance as il’l:ik‘fl’, but he was “abundantly sat- Only a short time before the full ro- mance of Longworth's career had been recalled to them by the twenty-fifth an- niversary celebration of his White House marriage to Alice Roosevelt. “Hon. Thaddeus H. Caraway, a Sen- ator from the State of Arkansas. Died November 6, 1931.” Widow to Make Fight. Among those invited as relatives, but entitled to sit on the floor in her own right, will be Senator Hattie Caraway, the widow, who is going to fight for re- nomination. 3 And so its goes down the long list, names bringing back vivid pictures— Henry Allen Cooper of Wisconsin, long the patriarchal dean of the House; Percy E. Quin, colorful Mississippian, courteous in conversation, spectacularly choleric in debate; George S. Graham, who was chairman of the erudite Judi- | ciary Committee. Speaker Garner will preside. The Navy Band Orchestra will play. Ad- dresses will be made by Representative | Scott Leavitt of Montana and Repre- ;enuuve William B. Bankhead of Ala- ama. Front rows will be reserved for rela- tives of those who will be honored at| the intimate annual service. Others on List. ‘The rest of the names on the list are: James B. Aswell of Louisiana, Mat- thew V. O'Malley of New York, Charles A. Mooney of Ohio, Charles G. Edwards of Georgia, Bird J. Vincent of Michi- gan, Samuel C. Major of Missourl, Ernest R. Ackerman of New Jersey, Fletcher Hale of New Hampshire, Harry M. Wurzbach of Texas, Samuel Ruther- ford of Georgia, Albert Vestal of In- diana and Edward M. Beers of Penn- sylvania, all former House members, ’ s A3 SHOUSE IN KANSAS ROOSEVELT GROUP Democratic Chairman Select- ed as Delegate-at-Large to Convention. By the Associated Press. TOPEKA. May 21.—Votes the Kan- sas delegation casts at the National Democratic Convention for Franklin D. Roosevelt will include that of Jouett Shouse, Democratic Executive Commit- tee chairman, whatever his preference may be. Selection of Shouse as delegate-at- large by the State Convention this week came after publication of reports— proved untrue—that State administra- tion leaders would oppose him Reports had cited his associations with the Raskob-Smith forces and their reputed unfriendliness to the Roosevelt candidacy. The administration, led by Gov. Harry H. Woodring, months ago threw its support to the New York executive. In accordance with an agreement announced by Gov. Woodring shortly betore the convention, Shouse was one of four delegates-at-large elected by acclamation. Woodring was_another. Eight in all were chosen. Each will have one-half vote. The delegation has 20 votes. Political observers have pointed out the convention instructions do not force the Kansans to back Roosevelt to_the end. Instructions said delegates should support Roosevelt until “released by & majority vote of the delegation.” Shouse, former Representative Congress, from Kansas, has been rec~ ommended by the Arrangements Com- mittee for permanent chairman of the Chicago convention. He was chairman of Kansas delegates to Democratic national conventions of 1920 and 1924. Plan Food Sale at Herndon. HERNDON, Va., May 21 (Special).— The Corban Club will sponsor a ben)em food sale next Thursday morning. Mrs. Ruth Fox, Mrs. R. S. Crippen and Mrs. Edna Bready are in charge. Ida Tarbell is one of the few women who won fame by writing history —while Orienta is one of the few coffees whose history be- gan 47 years ago and whose fame is still growing. SROWNING & BAINES Gia :;z.d Senator Willlam J. Harris of Geor- SEE THEM TODAY You can Buy One of These Homes for the Rent You Are Now Paying. Why Not Come Out? $500 CASH MONTHLY 20th & Bunker Drive out Michigan Ave. Road, or take PAYMENTS Hill Road N.E. to 20th and Bunker Hill new bus line. Lots 40x107 to Alley Detached Homes, Open Fireplaces, P lai Kitchens, General Electric Refrigerato:s".:? ..m Plenty Room for Flowers and Vegetables. Petunias, Snapdragons, Verbenas, tum, Cannas, Geraniums, Coleus, Cornflower, Fuchsia, Heliotrope, Scarlet Sage and others. H.R.HOWENSTEIN| Come Out! NG INCORPORATED 13 H STREET NORTHWEST 1 i Select Direct FI’O!I Nursery Grounds Today, Sunday, Last Day of This —Great Sale! LARGE 3-YR.-OLD < BLOO MING ROSES Talisman Rose Bushes Sensational, vivid reddish gold. Joanna Hill Rose Bushes New yellow-orange. 35¢ = 3 for $1 Strong 3-year-old; bloom this season. Other popular varieties: 25c Ea. and up PERENNIALS Complete assortment, in- cluding Columbine, Del- phinium, Iris, rock plants. will A. GUDE SONS CO. Between Rockville and Gaithersburg, Maryland, on the National Pike. A beautiful drive out.