Evening Star Newspaper, May 23, 1932, Page 4

SALES TAX FOUND EASY IN CANADA Pian Used 12 Years Raises i Funds Effectively, Edi- tors Report. (Continued From First Page.) that reascn, the ””\”“ have accepted the manufacturers’ sales tax With better grace. Some Oppose Levy. Among the editors replying are some ‘who bold views opposing the manufac- turers’ tax on the ground that it is a tax on consumption and retards busi- mess, and that it falls on the poor man as well as on the rich. But even its opponents admit that the manufac- tui sales tax does what is expected of it—it raises revenue so badly needed by the government. They say further that people have accepted it and ap- parently feel the effects of the tax less than had been expected. The manufacturers’ sales tax was fevied as an emergency measure to meet some of the costs of the World War. It bas been at a rate as high as 6 per cent | and as low as 1 per cent. Recently it ‘was raised again to 6 per cent because of the great falling off in revenue due to'the business depression. An eflort was made to substitute for the present manufacturers’ sales tax a “turn-over to be levied every time an article was sold, even to the extent of retail taxes. The turn-over tax suggested was at a rate of 2 per cent. But the view of Canadian business was more favorable to the present sales tax, levied only once on the article sold by the manufacturer, even at the higher rate. Furthermore, a | turn-over tax would be pyramided and fall more heavily on the consumer, it was argued. Proves Least Troublesome. L. H. Dingman, president of the! Times-Journal, St. Thomas, Ontario, said in his reply to The Star: “Canada has adopted the sales tax as one of the least troublesome means of | raising revenue, and it seems to be | working satisfactorily. To allege that any tax is popular would be an over- statement, but the Canadian people know that money has to be raised and willingly fall in line with reasonable | demands. “The sales tax has just been raised from 4 to 6 cents as one of the measures | needed to balance Canada’s budget, and if there is any general or important: objection to the increase it has not been made public. “One factor that is more or less in | favor of the increased sales tax is the instability of prices of merchangise. The great uncertaintics which have ob- ! tained for some time have caused prices | to varv greatly. Moreover, retail prices of many lines of merchandise are the Jowest in in an easy application of the increased | sales tax. i “The effects were much more notice- able some years ago, when the sales tax was increased from 1 to 4 cents. High prices prevailed at that time, and the | added sales tax was felt by the buying public, “The increase from 4 to 6 cents seems to be acc d with the realization that 1t would e federal gover und it abso- lutely necessary in order to help in bal- ancing the budget. Eguitable and Effective. D. Smit manager, Daily Times- Journal, Fort William, Ontario, said: has been in force in nized 25 a_satisfactor ing part of the tax h the public | s have to be raised to mect ex- | ely popular, but deal- s with whom we have | atter think that the tax effective. It is a fair| tax which reaches every buyer. I “The tax for manufacturers has| varied at different times, having been | 8s low as 1 per cent. Several years ago | it was raised to 6 per cent, and after | dropping to 4 per cent, and then to 2| per cent, was raised this year to 6 per cent, at which figure it now stands. “The tax is collected at the source— that is, from the manufacturer, who either shows the tax as a separate item | or absorbed it when billing the goods. He is licensed, and all purchases from other manufacturers must bear the, license number allotted to him. “Mcothly settlements are made to the government. Books of record are checked periodicaily by government Bgents. “It is important that the tax be col- Jected on the finished article as it passes to the ultimate consumer, other- wise its application to all sales would be difficult. It was selected by the Do- minion government in preference to a turnover tax.’ How the Tax Is Viewed. J. S. Woodward, managing editor, the} Baskatoon Star-Phoenix Limited, Sas- katchewan, said: “The well known adaptability of the human race makes it possible for us to stand almost anything, and to get ac- ustomed to the slings and arrows of jutrageous fortune. Consequently, I| agine that the majority of the people | of Canada do not in fact know that there is such a thing as a sales tax in existence. It operates, so far as the| consuming public is concerned. no doubt, quite effectively and almost pain- Jessly. One objection to it is that it} operates so effectively that costs are sutomatically raised without people | realizing it, and they are thus con- tributing to the national exchequer on | ® large scale without appreciating the fact that they are being taxed to do so. “The objection which the consuming eubnc, or that part of it which realizes hat is going on, has to the tax is that gxs unequal in its incidence. That is say, the people with large incomes o not really contribute in this way their share to the pational exchequer. Organized farmers and labor leaders mre frequently heard to this effect, but 1 believe I am safe in saying that. by nd large, the rank and fiie of the con- | suming public, do not realize that 6 per gent is being added to the cost of their purchases, and I suppose that 6 per eent is not a very great proportion in mome cases, at any rate. For example, | 8 -package of cigarettes which sells for | cents, yields no less than 18 cents cf that in the form of one tax or another #o.the federal treasury. : Machinery Is Simple. “So far as the business interest is Boncerned, all organized business which 88 vocal through chambers of com- fherce, manufacturing organizations, and so forth, have gone on record preferring the sales tax with its simple achinery to the turnover tax which was under serious consideration by the | vernment at one time. The efizct of e turnover tax would have been | cumulative in that every stage from manufacturer to consumer would have peid the levy, which would have been Bdded to the costs at the various stages. “I think ‘I am safe in saying that} $he methods of collectioy are rigid, but stmple. We operate a Job department n connection with this newspaper, and while we find that the authorities do ot check up on us very frequently to see that we are adding the sales tax to our invoices, at the same time there 1s occasional visit to be quite sure that are doing the right thing. Apd I ippose in the industrialized centers =a check-up is closer. On the whole, £ should say that the people of this of Canada, while having certain gficflnm, as I have set forth, will bly prefer the sales tax as a meth- { that the turn-over tax, which is another factor | o; The Sales Tax in Canada Increases in Price of Commodities From Impost, if Any, Are Hardly Unaware of BY JAMES MONTAGNES. Article 6. 'TORONTO, May 23, 1932. HE average Canadian is not aware of the fact that he is pay- ing a sales tax on nearly every- thing he buys. The man on the street may recall reading in the press that the sales tax was increased this year from 4 to 6 per cent. he may not, and if he doesn’t, the chances are he does not realize there is such a tax. The years the sales tax has been in force, plus the fact that it is not a tax on each transaction over the retail counter, have made the sales tax a painless impost on the public's buying. The Canadian sales tax would not have met with public approval had it been a tax which was collected every time a purchase was made. Only through a slight price increase shortly after a sales tax increase announcement is the public at all aware of such a tax. And then the increase may not even be connected with the sales tax by the con- sumer. For instance, few housewives realize that the few cents a pound morg they are charged for biscuits is due to biscuits being taken from the exempt list this year. Again, prices are raised so slowly along the entire line of merchandise, if raised at all, that the increase is hardly | perceptible and its connection with the sales tax becomes vague. As one large department store president pointed out, | there is no general retail price increase on the day following the announcement of a rise in the sales tax. new merchandise, taxable under the new sales impost rate, is put on the counter, that there is any increase in the retail price. Highest Figure Believed Reached. 1In the opinion of one business organ- ization executive the sales tax will be a noticeable impost to the public if it | is raised any more. It has already reached what is thought to be the | highest figure to which it can go. Ac- cording to this executive any future in- | creases will have to be made by drop- ping the exemptions. And since these are in the main foodstuffs. agricultural and forest products and boots and shoes, the increase irn the price of those articles will be readily noticeable to the consumer. It was pointed out on varioys occa- sions that the sales tax does not touch the man of poor means to as large an, extent as the average citizen. The bare necessities are not taxed. They | come under the exempt list, with some paying but 50 per cent of the tax rate. On the other hand, the man of average ar even moderate means pays the sales tax on the purchases which are above the bare necessities. In this connection it was also shown another form of sales tax which it has been proposed n several occasions to install in favor of the present sales tax, which make the i necessities of life more costly, ship on the laboring classes and the very poor. The present tax is col- lected on manufactured goods at the source of manufacture. The turn-over tax would be a smaller tax levied all along the line from raw product to the | retail counter, pyramiding till it would ' &mall. Again, | hee; It is not till | Perceptible—Buyers Paying Levy. amount to more than the equivalent of & 10 per cent sales tax levied once, as at present. It is logical that this would raise prices for the ultimate consumer. Pyramiding Smoothed Out. During the first few years that the sales tax was in force in the Dominion there was a certain amount of pyramid- ing, although a turn-over tax had not n installed. This practice, however, was smoothed out by 1924, and was caused largely by the wording of the act. The present sales tax act elimi- nates any possibility of pyramiding. ‘The Canadian Wholesale Grocers’ As- sociation early this year, in a campaign against a turn-over tax, showed defi- nitely where such a tax would be a hardship on the public. The organ- ization pointed out that most grocers today average little more than 3 per ceni profit. A turn-over tax of 2 or 3 per cent would wipe out that profit unless prices were raised, and groceries are one of the exempt lines at present— staple necessities—which would become taxable, with the public paying the tax and realizing that fact in the bargain. There have been other factors at work during the last few years which have made for a favorable reception of the sales tax by the Canadian public. The first few years the taXx was new. hard to digesf, not smooth running. nd so causing friction. Then it was ironed out, the straight 6 per cent rate established, collectible at the manufac- turing end. An annual decrease in the rate, with an increase in prosperity, made the tax even less noticeable in so far as the buying public were con- cerned. The higher prices of luxury articles due to the tax were not even noticed. Lower Prices Result. With the business depression and a | consequent rise in the tax rate, prices | began to fall. Commodities dropped to new lows, while the tax rate went up, but the net result, in so far as the housewife and the wage-earner were concerned, was lower prices. They read about increasing taxes, discussed these new imposts, butsaw a steady drop in the prices of the things they wanted to buy. These factors have all helped to make the sales tax even more painless than it might be when prices are ‘at a steady level and the tax rate does not fluctu- ate. It is not difficult to see that under these conditions the sales tax affects the public very little, while at the same time it is the main excise tax on the revenue books. Stamp taxes, imposts on playing cards, liquors, cigarettes and cigars and the other standard as well | as “nuisance” taxes, do not together make half the revenue for the govern- ment that the sales tax of 4 or 6 per cent represents. The general opinion of business as well as the public is that the sales tax is a fair tax, does not make for too much trouble, costs little to collect, ! therefore leaving most of it for the Dominion Treasury, and is satisfactory in as far as any tax can be satisfactory. As it operates in Canada it is recom- mended in lieu of any other type of tax on sales. by business, large and time to time in an endeavor to balance the federal budget.” W. G. Jaffray, president the Globe, To Canada, said: “The sales tax is less unpopular than income or stamp taxes because it is hidden from the purchaser at re- tail. Being levied at the first selling source of the completed article, it in- volves a certain amount of extra book- keeping and also frequently involves some expense in carrying charges when the manufacturer cannct collect from his customer for some time after he has paid the tax. It is passed along, shown on the invoice as an added charge, thus usually becoming part of the ultimate rice PEWith experience and the knowledge that the government has to have the money, the levy is now accepted with relatively good grace. Its operation is smooth. Its wide application has created a feeling that it is a national contri- bution to unavoidable administrative expenses.” J. R. Matson, publisher, the Colonist, Victoria, British Columbia, said: “Sales tax in Canada, now 6 per oent, is popular neither with business inter- ests nor public. It has tendency to act in restraint of trade, as tax is not absorbed by producer or manufacturer, but is passed on to consumer. It is applied both on goods produced in Can- ada and on imported goods on the duty paid value. In iatter case it acee as additional taYiff, although an internal revenue tax. Collection is very effec- tive, since manufacturers and producers themselves act as collectors, and but little additional tax-collecting machinery is required by government. The creased sales tax was effected this year in preference to turnover tax, to which the Canadian Manufacturers’ Associa- tion cbjected strongly in view of com- plications in bookkeeping the latter would cause. The volume of revenue collected under sales tax depends on economic conditions. During past few years results have been disappointing to federal government.” Has Had Tax 12 Years. Roy W. Brown, editor, the Vancouver Daily Province, Vancouver, British Co- lumbia, said: “Canada has had a sales tax, in one form or another, for 12 years. As manufacturer’s and importer’s excise tax. It is levied on the manufacturer, producer, importer, wholesaler or job- ber—whichever of these is first in the chain to sell the commodity in its most highly finished stats. There is a long list of exemptions, including agricul- tural products, and most foods, an many raw materials and instruments used in production. The sales tax does not apply to retail sales and applies to no article more than once. “The merits of the sales tax are not easy to assess. Its chief merit from ‘the point of view of the government is that the tax is producti be estimated that the tax would yield $25,000,000 in Canada for each 1 per cent levied. Owing to the slump in business, however, not proven reliable of late and last year the 4 per cent tax yielded only $60.000,000. The tax is also easily col- lected, and as the machinery for its collection has been working for years now it works smoothly. “On the other side. the tax has various defects. It is levied at the same rate on rich 2nd poor. and at the same 1ate on the necessities the poor man must buy as on the luxuries which the rich man can buy or not, as he chooses. (This - defect is partially modified in Canada by the pretty general exemption of foodstuffs.) The tax is passed on to the consumer, and, of course, is pyra- mided on the way. No Volume of Protest. “There has been no great volume of nrow?éfgaxm: it. It is realized that the Government must have revenue and th> sales tax is accepted as rather the best way of getting it. A year ago, while the rate of the tax was still 1 per cent, the federal government, needing addi- tional revenue, flirted for a time with the idea cf imposing & turnover tax in- stead. This, it was proposed, should b2 at 2 per cent and should apply to all fransactions except, possibly, those af & retail nature. If an article passed through the hands of say three manu- facturers and a jobbér and wholesaler before reaching the retail merchant, it would pay the turncver tax each time it changed hands. In a way, this cax would be more easily estimated than ‘of raising revenue to the nuisance taxes, such as check stamps, taxes on , sleeping car berths, and so which are put into force" from i 1 b the other, as it could be levied on the total of sales at the end of the month. 1t would, however, pyramid more rapid- Canada knows it, the sales tax is a| It used to ! this estimate has| | 1y and fall more heavily on the ultimate | consumer. | “It really came, in the end, to a choice between this turnover tax and a steeply-increased sales tax. The busi- | ness men of the country had had ex- perience of the sales tax and could esti- mate pretty well how it would affect | them. = Of the turnover tax they had had no experience. The turnover tax would als) touch many business men | not_directly touched by the sales tax and it would touch financial and pro- | fessional as well as mercantile business. | It would also, it was feared, tend to dis- criminate against those who made a | small profit on a large turnover, and |in faver of those whose turnover was small and rate of profit high. | “All these factors were taken into consideration, and boards of trade and similar bodies throughcut the country | appealed to the Government, asking | that if more revenue was required, it | should be raised from an increased sales | tax rether than from a turnover tax. The choicé was made, not because of any intrinsic liking for the sales tax, but as a choice of what was conceived to be the lesser of two evils. You will no- tice that I am assuming that all taxa- tion is evil! “I would say broadly that the Gov- ernment ‘gets away’ with the sales tax with less fuss and complaint than witn any other form of taxation tried in this country.” Exemptions for Necessaries. Arthur G. Penny, editor in chief of the Chronicle-Telegraph, Quebec, said: “Taxation, as I need hardly tell you, is never popular, no matter what its form, but I do think the sales tax is as well accepted by the people of this country as any other form of assess- ment that can well be devised. As you are probably aware, this is charged by the Government to the manufacturer | who passes it on to and collects the | amount from the retailer, so that in a general way its incidence is very little noticed by the ultimate consumer. From the point of view of the Government it is a revenue getter, simple in opera- tion and easy of collection. The manu- | facturer has littie' objection to it and the retailer much prefers it to the in- come tax, which he beliéves dries up the purchasing power of the public. No doubt this tax is not perfect, but I have not had my attention directed to any marked complaint of demerits. | There are certain exemptions of the necessaries of life so as to keep down | their cost to the masses, but this, of | course, is a feature that can be elimi- nated or varied as desired.” d| DOUBLE-TIME ON SUNDAY | DEMANDED BY MUSICIANS | Ultimatum Enlivens Baltimore’s Third Sabbath With Revised Blue Laws. By the Assoclated Press. BALTIMORE, May 23.—The third Sunday under the new ordinance, lib- eralizing the blue laws on theaters, cer- | tain sports and retail sales, proved ex- citing yesterday in Baltimore. ‘The union musicians refused to play at the theaters unless they received | double pay and two painters were ar- | rested for violations of one of the blue laws that remained in effect. An ultimatum, proposed by the mu- | sicians shortly after the ordinance was | passed. was enforced yesterday, as they refused to go into the theater pits un- |less they were given double time for last Sunday. CUBAN BOMBS FAIL | Two Exploded in Havana and One in Santiago. HAVANA, May 23 \#).—Two bombs | were exploded in the Cerro section of | Havana last night, but they did no, | damage. Reports from Santiago, Cuba, said a |bomb did slight damage to the resi- dence of Dr, Cesar Cruz, director of the Provincial Normal School there, during the night. Club Plans Card Party. BALLSTON, Va., May 23 (Special). — The Neighborhood Garden Club will give a benefit card party at the home of Mrs. A. W. Catheart t i i U.S. GOLFER BEATS BRITISH CHAMPION Leonard Martin Eliminates Eric Smith in First Round +of Amateur. By the Assoclaged Press. MUIRFIELD, Scotland, May 23.— Leonard Martin of the Apawamis Club, Rye, N. Y., eliminated the defending champion, Eric Martin Smith, in the first round of the British Amateur Golf champlonship here today, one up. Martin played fine golf to defeat the British titleholder, approaching and putting beautifully. He sank several long ones in tight places to keep ahead of Smith. Douglas Grant, a former California champion and a resident of England for several years, defeated W. S. Pea- cock, two and one, to advance to the second round. Other first-round results: Michael Scott defeated Morton Dykes, 2 up. W. L. Hope defeated I. M. Waters, 5 and 4. Lister Hartley won from H. 8. Laid- law, 2 and 1. El. BR. Tipple beat Ian Pitman, § and 3. Clive Alvord of Greenwich, Conn., was ellminated in the first round by E. Watson of the Sandyhills Club, Scot- land, 6 and 5. Ross Thompson of Uniontown, Pa. defeated E. C. Bowman of the Lad. brook Park Club by two holes to register the third American victory. Paul Azbill, formerly of New Jersey, but for some years resident in England, was defeated by Andrew Jamieson of Scotland, 6 and 5. Jamieson was the young Scot who eliminated Bobby Jones in the 1926 champlonship which also was played at Muirfield. Azbill E‘:v]ub entered from the Sunningdale ub, 235 Entrants Listed. Fine weather prevailed today as 235 entrants, 11 of them Americans, began the title chase over the links of the Honorable Company of Edinburgh o%léem. ith a public holiday declared, the Edinburgh and Glasgow roads t:'Gux- lane were packed with Scots en route fo watch the experts play their na- tional game. The race was considered the most open in many years, with not one out- standing favorite in the field. The Muirfield layout is just as it was when Jess Sweetser won the title in 1926. Glorious linksland of fine turf and towering sand dunes fringing the Firth of Forth and looking out| toward Fifeshire. A great champion- ship course, competent critics call it the most scientific of all British lay outs. The putting greens are second only to St. Andrews in size and second to none in their perfection. The Honorable Company of Edin- burgh Golfers have been playing the golf and drinking their choice old whisky since 1744. Muirfield became their home in 1892. The Honorable Company is the swanky, ritzy club of Edinburgh district, so much so that even the secretary wears a title. NEW PUBLIC WORKS LOANS SUGGESTED BarbourIWIII Introduce Bill for $1,500,000,000 for Relief Firm. By the Assoclated Press. Senator Barbour, Republican, of New Jersey, announced today he would in- troduce a bill to provide the Recon- struction Corporation with additional capital of $1,500,000,000 for loans for self-liquidating construction projects. The corporation would be authorized to loan to States, counties, municipali- ties or private companies for construc- tion projects of a self-liquidating char- acter that would aid in providing jobs for unemployed. Explains Purpose. “The purpose of the bill,” Barbour sald, ir a formal statement, “is to create a large works program through Government credit without the issuance of any additional Government bonds and is for the purpose of promoting im- mediate employment in connection with self-liquidating projects on a financial basis, which will not cause any currency Tnutxon or create any additional taxa- tion.” ‘The bill, to be introduced today, pro- vides for a 30-hour work week on the | construction projects and limits loans to | those projects considered by the corpo- ration as economically desirable. A State or municipality borrowing for | construction would have to turn over to the corporation obligatipns regresenting 20 per cent of the cost of the project it was undertaking and would assume responsibility fer any financial loss. Could Purchase Project. After the project had paid off its cost the State or municipality would have the option to purchase it from the corporation. A company could borrow under the same arrangement, only it would be re- quired to put up collateral of 30 per cent. It also could put up 50 per cent.cash and receive a half interest, with the right to purchase the other half. CLARKSBURG M.E. CHURCH 'HOLDS HOME-COMING DAY | Gipsy Smith Delivers Sermon at Morning Exercises in Rock- ville School. Special Dispatchi to The Star. CLARKSBURG, Md,, May 23 —With special morning and afternoon serv- ices, Home-coming day was observed in he Methodist Episcopal Church here esterday. The morning exercises were featured |by a sermon by Gipsy Smith, who is | conducting revival services in the Rock- | ville High School auditorium, and in ‘lhe afternoon a song service was fol- lowed by an address by Dr. James B. - |Ranck of the faculty of Hood College, | Frederick. Rev. E. Wilson Jordan, pastor of the | church, presided and assisted at each | service. NAVY ORDERS Admiral Richard H. Leigh, detached as commander Battle Force, United States Fleet, about August 15; to duty as commander in chief United States Fleet. Admiral Frank H. Schofield, detached as commander in chief United States Fleet about August 15; to duty as member General Board, Navy Depart- ment. Vice Admiral Luke McNamee, de- tached as commander battleships, Battle Force, about August 15; to duty as_commander Battle Force. Rear Admiral Charles B. McVay, jr., defached General Board, Navy Depart- ment, on June 30; to home, relieved all_active duty. Rear Admiral Joel R. P. Pringle, de- tached as commander Battleship Di- vision 3, Battle Force, about August 15; to duty as commander battleships, Battle Force and additional duty as commander battleships, United States Fleet. Comdr. Damon E. Cummings, de- tached command U. S. S. Sirius about June 4; to duty as captain of yard, Navy Yard, Charleston, S. C. Lieut. Comdr. Richard W. Bates, de- tached as officer in charge Branch | Hydrographic Office, Pearl Harbor, Hawaii, in June; to command U. 8. 8. Buchanan. Lieut. Comdr. Clinton E. Braine, de- tached aide and flag secretary on staff, commander minecraft, Battle Force; to aide and flag sccretary on_staff, com- mander minecraft, Battle Force (Rear Admiral William C. Watts). Lieut. Comdr. Frank H. Dean, de- tached staff commander Destroyer Squadron 1, Scouting Force; to com- mand U. S. S. Badger. Lieut. Comdr. Wallace M. Dillon, de- tached Bureau of Aeronautics, Navy Department, about July 1; to VF Squadron 5B (U. 8. S. Lexington). Lieut. Comdr. Linton Herndon, de- tached command U. S. S. Gamble; to Asiatic Station. Lieut. Comdr. John R. Peterson, jr., on discharge treatment Naval Hospital, San Diego, Calif.; to home, relieved all active duty. Lieut. Comdr. Leon B. Scott, de- tached aide on st-ff commander mine- craft, Battle Forze; to command U. S. S. Chandler. Lieut. Comdr. Morris H. Spriggs, de- tached Navy Yard, Pearl Harbor, m&?u; to Navy Yard, Mare Island, Calif. Lieut. John S. Chitwood, detached U. 8. 8. Tennessee about May 1; to in- struction, headquarters, District, San Francisco, Calif. Lieut. Wyatt Craig, duty as executive officer, U. S. S. Roper. Lieut. Jesse B. Goode, detached officc of inspector of naval materiel, Hartford, Conn.; to U. S. S. Marble- head. Lieut. Robert H. Hargrove, detached 11th Naval District, San Diego, Calif.; to U. S. S. Wright. Lieut. Thomas T. Hassell, detached as officer in charge Navy Recruiting Station, Birmingham, Ala, about May 29; to Asiatic Station . Lieut. Merrall K. Kirk Patrick, de- tached Harvard University, Cambridge, Mass., about June 15; to U. S. S. Lex- gton. Lieut. Sam L. LaHache, detached U. S. 8. Jason about May 18; to Naval Alr Station, Norfolk, Va. Lieut. Alfred P. Moran, jr., detached staff commander minecraft, Battle Force; to aide and flag lieutenant on staff ' commander minecraft, Battle Force (Rear Admiral William C. Watts). Lieut. Edward B. Peterson, orders April 13 revoked. Contine duty Sub- marine Base, Pear] Harbor. Lieut. William F. Ramsey, detached Naval Academy, Annapolis, Md., about May 28; to Recruiting Station,” Phila- delphia, Pa. Lieut. Stanhope C. Ring, detached Bureau Aeronautics, Navy Department, about June 6; to VF Squadron 3A (U. 8. 8. Langley). Lieut. Henry A. Stuart, detached U. 8. S. Henderson about May 7; to U. 8. S. Seattle as executive officer. 8. 8. Arizona in N'eockma: Wikcox Co %mm 3 Lieut. (Junior Grade) tached U. 8. 8. Simpson May 25; to U. 8. S. Holland. ' ‘Lieut. (Junior Grade) J¢ L. DeTar, fohn 3 detached U. S. 8. 8-10 about June 14; to U. 8. 8. R-14. Lieut. (& 12th Naval | ¢ b- | June 4; to U. §. S. Carl M. Dal- | Stone, about | Lamons, detached U. S. S. §-13 about June 14; to U. S. S. R-13. | Lieut.” (Junior Grade) James W. |Lucas, jr, on discharge treatment | Naval Hospital, San Diego, Calif.; to | home, relieved all active duy. Lieut. (Junior Grade) William G. | Myers, on_discharge treatment Naval | Hospital, Pearl Harbor, T. H.; to U. S. | S. Ramsey. | ~"Lieut. (Junior Grade) Harold J. Pohl, detached U. 8. S. Litchfield in June; to | U. 8. 8. West Virginia. | detached 5th Naval District, Norfolk, | Va.; to U. S. S. Henderson. Lieut. (Junior Grade) Malcolm D. Sylvester, detached U. S. S. Cuyama in | June; to’ instruction Naval Operations, | Navy Deparsment. | Lieut. (Junior Grade) Edwin F. Voit, detached U. S. S. Zane in June; to U. . 5. Arkansas. Ensign John W. Ailes, 3d, dispatch orders March 11 revoked; continue duty | U. S. S. Pennsylvania. Ensign John G. Burgess, detached Naval Air Station, Pensacola, Fla., about | April 28; to VO Squadron 4-B, U. S. S. | Maryland. Ensign John L. Breault, detached U. 8. 8. Texas in May; to U. S. S. Arkan- sas. Ensign Joseph C. Clifton, detached Naval Air Station, Pensacola, Fla, about April 28; to Aircraft Battle | Force. | _Ensign Richard J. H. Conn, detached Naval Air Station, Pensacola, Fla.; to VO Squadron 4-B, U. S. S. Colorado. Ensign Wellington T. Hines, detached |Naval ~Air Station, Pensacola, Fla., about April 28; to flag aviation unit, commander, Scouting Force. Ensign John C. Howell, detached Naval Air Station, Pensacola, Fla., about April 28; to VS Squadron 10-S, U. S. 8. Chicago. Ensign Thomas B. Hutchins, detached U. S. S. New York; to_communication duty with commander Battleship Divi- sion 1, Battle Force. Medical Corps. . Lieut. Comdr. James P. Bowles (M.C.), detached U. S. S. Neches about June 20; to Naval Proving Ground, Dahl- gren, Va. Lieut. (Junior Grade) Frank J. Gil- lette (M. C.), detached Naval Hospital, Portsmouth, N. H.; to Navy Yard, Ports- mouth, N. H. Lieut. (Junior Grade) William R. Whiteford (M. C.), detached U. S. S. Arf‘tric; to Naval Hospital, San Diego, ‘alif. Dental Corps. Lieut. Comdr. Leon C. Frost (D. C.), detached Navy Yard, Washington, D. C., about May 25; to U. §. S. Wyoming. | Orders of May 5 revoked. Supply Corps. Lieut. Charles T. Flannery (S. C), on-discharge treatment Naval Hospital, San Diego, Calif, to home, relieved all active duty. Construction Corps. Lieut. Carlyle L. Helber (C. C.), or- ders February 24 modified, detached teed Ravel Alverait JPuciors P nste avi Fa - e cra ctory, Phila ‘Warrant Officers. Chief Machinist Otto Boldt, detached U. 8. 8. 8. Bagaduse in June; to U. 8. 8. Louisville. Chief Machinis detached U. S. S U. 8. S. Louisvill t Edward J. Farrell, Omaha in May; to detatched Navel Air Station, San Diego, Calif, on July 1, involving, fiying; %o duty ‘Navy Air Station, San Diego. Chief Machinist Euriel H. Leach, de- tached U. S. 8. Louisville in May; to U. 8. 8. Omaha. Chief Bosatswain William DeFries, detached Submarine Base, Pearl Har- bor; to home, relieved of all active duty. delached U5, &, Levingion prior une . 8. 8. ] n jor June 24; to U. S. S, Medusa. P Boatswain Percy D. Generous, de- tached aircraft, Battle Force, about . on. Chief Radio Electriclan Elmer T. , detached Office of Naval Com- munications, Navy Department, in June; to U. S. 8. Pennsy] . % Chief Pay Clerk Samuel R. Michael, t, Grade) Ermest W.!Station, Lieut. (Junior Grade) Horatio Ridout, | Chief Macwnlsf Anthony Iannucc, | Orators Visit Shrines NATIONAL FINALISTS TOUR CAPITAL AND ENVIRONS. HE Nation's historic shrines in the Capital and its envircns were visited yesterday by the finalists in the Ninth National Oratorical Contest here Satur- day night. Shown here at the Pan American Union Bullding where Dr. Leo S. Rowe, director general, personally conducted the group through the magnificent structure, are, front row, left to right: Miss Minnie Sadle, Washington entrant; Miss Lucylle Goldsmith of Los Angeles, the national champion; Dr. Rowe_and Miss Muriel Herzstein of New York City. Back row, left to right: John P. Ansley of Birmiagham, Ala. third place winner; John J. Scanlon of Springfield, Mass., and John H. Jarman, alternate to the champlon. | Prom the Pan American Union, the | party went to the Tomb of the Unknown Soldier at Arlington National Cemetery, and then to Alexandria where it visited | | points of interest. At Alexandria the | orators and their party had an old- | fashioned Virginia dinner at the George | Mason Hotel. Following dinner, the ! group was taken to Mount Verncn over the new highway and on returning to Washington _the route lay around the | Potomac Park drives. | ‘The sight-seeing tour was given the orators by The Evening Star, news- paper sponsor of the contest in Wash- ington and the neighboring counties of Maryland and Virginia. Col. C. Fred Cook, librarfan for this newspaper, was | official host to the party. SAITO SELECTING NEW GOVERNMENT Premier at Tokio Faces Critical Task as Com- promise Choice. By the Associated Press. TOKIO, May 23—Admiral Makoto Saito, 75-year- veteran of two careers, conferred today with Japanese political leaders preparatory to forming a cabi- net to succeed that of the slain premier, Suyoshi Inukai. ‘The admiral was commissioned by Emperor Hirohito, on recommendation of Prince Saionji, to head the next gov- ernment. Besides his service as a naval officer, Admiral Saito is accounted one of the empire’s ablest administrators as a result cf 10 years' service as governor general of Korea. It was expected the selection of his cabinet would take several days. Parliament convened today, its chief business being to consider the raising of additional funds for the Manchurian campaign, higher tariffs end control of foreign exchange. An adj-urnment was {mken. after a perfunctory opening ses- sion, until the new cabinet is installed Former Premier Wakatsuki, whose | Minseito cabinet resigned in December, was among those invited by Admiral Saito to join his cabinet. After the interview with the admiral Mr. Wakat- adviser of the Minseito party, whom he expected to recommend for a portfolio. COMPROMISE CHOICE. | Must Satisfy Both Politicians and Reactionaries. Special Dispatch to The ' ‘TOKIO, May 23.—Viscount Saito was chosen premier of Japan exactly a week after the terrorism of Sunday, May 15. when the aged premier, Tsuyoshi | Inukai, was assassinated and his Seiyukai cabinet forced to resign. Be- | cause he represents a compromise be- | Saito’s appointment as premier, how- | ever, does not clear the surcharged political atmosphere. Unless the Vis- | count embarks upon a program of social | remedies satisfactory to the forces that were behind Inukai's assassination and unless he placates the politicians with jobs, once the ministry is operating, he forced from office. Saita proved himself an able Korean seeking independence from Japan, but critical than that which confronted him then. . Beneath the surface approval of Saito’s succession to the premiership by business leaders'and the press gen- erally, is discernible a feeling that a Saito cabinet when formed will be temporary and not one from which miracles may be expected. | Saito is_moderate, conciliatory and | sincere. Under normal conditions he | might well prove to be Japan's best- loved premier. But until he selects his ministers, especially those of fin- ance, of the interior and of foreign affairs, and announces his policies and. gets into action, it will be impossible to tell whether Japan’s unrest has ended or not. (Copyright, 1932.) Hitler Leads Austrians. MUNICH, Bavaria, May 23 (P).— Walter Pfrimer, leader of the Heimat- schutz, the Ausirian counterpart of the dissolved National Socialist storm troops in Germany, today placed his movement under the supreme command of Adolf Hitler, head of the German National Socialists. EGICHATERTD Plumbing Fixtures 4100 Georgia Ave. AD:0145 Have You Tried CAPON MINERAL WATER for Arthritis, Neuritis, Rheu- matism, Kidney Trouble or High Blood Pressure? Call Met. 1056 for free bottle. CAPON MINERAL WATER 306 District Natiemal Bank Building suki consulted Baron Tatsuo Yamar:oto, | | tween the politicians and reactionaries, | his present task is immeasurably ‘more ! To Form Cabinet SAITO RESPONDS TO CALL OF JAPANESE EMPEROR. | ADMIRAL VISCOUNT MINORU SAITO, Former governor of Korea, who was called to the palace in Tckio, Japan, by the Emperor and instructed to form a cabinet. He represented Japan at the naval conference in Geneva in 1927 —A. P. Photo WHEAT SALE PLAN OPPOSED BY STON Chairman of Farm Board Selfish Motives in Traders’ | Proposal. Sees | By the Assoctated Press. Chairman Stone of the Farm Board not only does not intend to acquiesce to the proposal of the Chicago Board of Trade’s president to dispose of stabili- zation wheat privately, but he thinks the plan is based upon selfish motives. Replying to Peter B. Carey, who as- serted six members of the Board of Trade could dispose of all the Farm Board’s wheat for'cash “at a steadily- advan price,” the Farm Board's chairman said “their purpose is not to help in the present situation, but to pre- vent the farmer organizing his business | so that he, in a measure, can control the method under which his products are sold.” Stone said the traders “look upon {custom to take a heavy toll from | American wheat producers for so-called pocketing by themselves of the largest }msslble share of the consumer’s dol- |lar.” |~ “The orderly method of distribution |as demand arises will be continued,” | the Farm Board head added. TWestminster TRIPLE GUARD SILK MALF HOSE $7 .00 All Sizes and Staple Colors MASS CONDUGTED FOR ADMR. BENSON World War Chief of Naval Operations Is Buried at Arlington. Attended by a number of prominent Government and Navy officials, requiem mass for Admiral William 8. Benson, World War chief of naval operations, was said this morning at St. Matthew's Catholic Church. Burial of the dis- tinguished naval officer, who died Fri- day, was in Arlington National Ceme- tery with full military honors. The Arlington rites were attended by & company of bluejackets, a company of M;;Xnes X‘nd the Navy Band. gr. Pietro Fumansoni-Biondi, - tolic delegate to the United Sla!rs‘spa(j\sd Archbishop Michael J. Curley officiated nfithe mass. eading the list of honorary pall- bearers was Admiral Benson's ar}iur;a:m during the war, Admiral William V. Pratt, present chief of naval operation: Other pallbearers were Maj. Gen. H. Fuller, commandant of the Mari Corps; Rear Admiral E mer, chief of the Bureau of Ordnanc Rear Admiral Christian J. Peoples of the Supply Corps, Rear Admiral Thomas C. Hart, perintendent of t Naval Academy; Rear Admiral John W. Greenslace, a member o Navy General Board; Capt. Royal E. Inger- soll, U. 8. N, on duty in the division of fleet training, Department, | and Capt. Walter B. Woodson, assistant | to the judge advocate general, Navy | Department. 'HOOVER RECEIVES ORATORY WINNER ‘:Miss Lucylle Goldsmith of Los An- geles Poses With Pres- ident. Miss Lucylle Goldsm.th, Los Angele Calif., high school girl, winner of the Oratorical Contest finals held here Sat- | urday night, who had not arrived i l“’a&hflngmn Friday to be pre- | sented to Pr Ho h other finalists, was accorded t today. Miss Goldsmith was brou: | White House by | Washington corres Angeles Times. Pri | with her for a phot his_congratulations Before_coming to at noon Miss Golds Teels at the Capitol wi ridge of California { luncheon guest | of that State, v an members of | meet the young Cal 'MINISTER UNINJURED IN AUTO ACCIDENT | Car Demolished, but Pastor and . Family Unhurt in Crash Near Reidsville, N. C. | | Special Dispatch to The Star | DANVILLE, Va,; May 23—Rev. H | East, pastor of Lee Street Bapt | Church, and his family are back home | after experjencing a narrow escape in an automobile wreck near Reidsvil N. C. Saturday while en route home from St. Petersburg, Fla. where they had been atiending the Southern Baptist Convention. The minister, his wife and daughter, | Miss Graée East, and Miss Ruth Comer escaped with only a shaking up when their car was nea: s collision with ar | identified men, occupa: | car, also escaped unin, 'EX-ROCKVILLE PRIEST DIES AT BALTIMORE Rev. John T. Coolahan Pastor of St. Mary's Church for 17 Years. un- of the othe red. Special Dispatch to The Star. ROCKVILLE , Md., May 23.—Rev John T. Coolahan, 55, for 17 years and until three years ago, of St Mary's Catholic Church here, and St | Peter's Church, Olney. died Saturday | afternoon in Union Memorial Hospital, Baltimore, where he had been a pa- tient for about a year. The funeral will take place at 10:30 o'clock tomorrow morning from St John’s Catholic Church. Prederick, of | which he had been pastor since leav- | ing Rockville. In St. Mary’s Church | here at 7 o'clock tomorrow morning, | the pastor, Rev. Charles R. O'Hara, 4 will lose the support of the diet and be | themselves as middemen entitled by | will celebrate requiem mass for Father Coolahan. Father Coolahan was a native of administrator, converting those patriots | Services, which consist chiefly in the | Baltimore. Plants set out in the royal parks in London this year included 50,000 geraniums, 20,000 pansies. 15,000 stocks and 10,000 antirrhinums. Join the Triple Guard Brigade HEY may be new to you, but to thousands who wear them they mean a habit that is worth while. Why? Beeause these faith ful socks are reinforced at toes and heels, and take the punch with a smile. Sidney West, Ine. 14th & G Sts. N.W. UGENE C. GOTT, President,