Subscribers enjoy higher page view limit, downloads, and exclusive features.
THE EVENING STAR, WASHINGTON, D. C. PROBERS REVEAL |Why “Evaluated Rate™ Method NATION AWAITING Provides a Faulty Yardstick In Comparing Tax Burdens Involves Guess-Work Which Prevents Accur- acy and Prohibits Fair Results—Condemned for Statistical Use in Favor of Others. U.S. S0LD ARMS Report Government Under- bid Private Company on Mexican Order. By the Assoclated Press. Senate investigators of the arms J trade said today taey have uncovered evidence that the United States Gov- ernment has “engaged in the interna- tional munitions business” by selling arms to foreign nations in competition with private manufacturers. They said they planned to air this at_hearings in January. Evidence purports to show that in 1929 hte War Department sold rifles and ammunition to Mexico, over the protest of the Winchester Arms Co. The Government was said to have underbid the private company and won the contract. Other Cases Claimed. Committee members said this was not the only case of Government sales of arms and ammunition abroad. This is one of many trails the com- mittee investigators will pick up Wed- nesday in preparation for hearings Pplanned for January. Hopeful of a new $100,000 appro- priation, or at least $50,000, the com- mittee intends to turn for the first time to the activities of bankers, ship- | builders and steel manufacturers. It also will continue its study of plans for another war. Future Plan Hit. Chairman Nye, in a statement pub- lished today, said the committee hear- ings had Aalready discloosed “frightful weakness” in the War Department's mobilization plans, The evidence, Nye said, shows the department would “turn the country over to the busi- ness interests during the next w “In the plans,” Nye asserted, “the chance still remains large to repeat the game played for profit in the last war.” Commenting on the plan to permit & 6 per cent return to manufacturers of war material on the basis of their plant investment, he said that “un- king the valuation of thousands manufacturing plants” was “ridicu- lous” because industry itself is unable :._o agree on “what constitutes valua- ion.” 10 CALIFORNIA CONVICTS GIVEN YULE CLEMENCY Gov. Merriam Issues Nine Par- dons and Commutes Sentence of One Man. By the Associated Press. SACRAMENTO, Calif., December 24—Ten persons convicted of felonies ranging from murder to operation of a still were granted executive clem- ency yesterday in a holiday move by Gov. Frank Merriam. ‘The Governor granted nine pardons and commuted the sentence of one man. He said he had not completed his study of pardon applications and expected to grant more. “It seems a desirable thing to take this step at this time,” he said, “in the cases of those persons who are de- serving of consideration.” Policeman Given Bath of Mud by Arrested Driver Motorist’s Claim That He Failed to See Pud- dle Rejected. PHILADELPHIA (#).—Albert Sch- laze called it an accident, but Patrol- :1:: Burns caMed it a plot to besmirch Schlaze was stopped by Burns for Ppassing a red light, and the policeman stood on the running board of the automobile for the trip to the police station. On the way there was a mud puddle. Schlaze said he didn’t see it. Burns said he did, for the car plowed through it, showering the officer from head to foot. The magistrate took Burns’ view and set bail at $300. lPlCl.AL NOTIC!!. C. The stockholders of the PFiremen's Insurance Company of Washington and Georgeiown will meet at the office on MONDAY, January 7, 1935, for the purpose of electing thirteen directors for the en juink year Polls open from 11 a.m. to 1 noon. — ALBERT SWARD. THE ANNUAL MEETING OF T Rolders of the American Building ASsotis ation will be held at the office of theé assoctation. L Bennsylvan southeast. on Detween the hours of & and & oelock b 10 the election 0f omcers and diseciors ot the ensuing vear and for the transaction of such business as may properly come before the meeting CHARLES H. KINDLE. = Secretary. THE REGULAR ANN MEETING OF the stocknolders of the. Washingion Mare ket Co. will be held in the office of the and D_streets southw e n 12 ocloc! o € the 7th day of Torne eliction. of thirteen di- Tectors to serve for the ensuing year and to transact such other business as may vroperly brought befgre the meeting JOHNSON. avenue, L noon, ‘Secretary. THE ANNUAL MEETING OF THE STOCK- holders of ihe Masonic ‘Temple Association will be held in the building of the associ- ation. 13th st. ana New York ave. cember 31, 1034, J. OLAUDE KMIPER. Se y. ‘THE ANNUAL MEETING OF THE STOCK- holders of the National Slvlngs and Trust Company for the election of directors and for the transaction of such other business a8 may properly come before it will be held ai the office of the company. northeast corner of 15th street and New York avenue porthwest, on Tuesday, January 8. 1935. at - O'cluck p.m. H, P EBCUI'I‘ OATL.EY President. TLSON. Secretary. CONNECTICUT PE THE ANNUAL meeting of the Ilockholderl for the election of the directors of this company will be held 8¢ the company's office. Wisconsin ave, and Wednesday. January 9. 1035, Sotls beis Trom 2 p. Books _for The transier of stock closed ffom Decembe Oth, 1934, to January 9th, 1635, tnclusive. BEHREND., President. ISAAC BIHRA C x WILL NOT BE RESPONSIBLE FOR A lebts %h,:r than mouucolgé;llcufl g’ye"gl‘: Bommits d.. Arun mn County, Va. 25° Di ‘TRIPS LOADS AND h.‘r{" Frada to and & lmm Buw PRl o O T eeraaialy Beoris Sincs WViDSON 2 i’romol CO.,_Dec: _z_u_sz s Y TRIPS Tt FROM BALTI- mo! uo trlpl 'ltw 24 ho\m’ notice ;g ARER & sTORA( SO North, 3343, CHAMBER 1s one of the i I {08 funer: 3 71 Tl e Chvanels, twelve Dariors, seventsen hul nm twenty-five onday. o'clock p.m. at . n.w... on ing the reported The President has turned over to experts in the Treasury Department the job of comparing Washington’s tax burden with the tax burden of other cities of comparable sise and, as far as possible, of comparable con- ditions of environment. The Presi- dent wants to know whether taxes fl here are too large or too small. Washington has no inkling of the method these experts will choose in making their comparisons. But great interest will attach to the method. In comparing the speed of two au- tomobiles, the judge might choose to measure the speed by tested speedom- eters. Or he might measure a mile course and hold a stop watch. Or he might have the automobiles race over a straightaway course. The method of comparison would not make any difference, for the result would be the same. But in dealing with comparative statistics of cities everything, curiously enough, could depend on the method of comparison. And the method which has been considered most faulty of all—espe- clally when Washington is included in the comparison—is the so-called eval- uated tax rate, or adjusted tax rate, method of comparison. It is faulty because it is not accurate, and it is not accurate because it deals with un- known and practically unknowable quantities. The Unreliable, Faulty Method. ‘The purpose of this article is to ex- plain that method and to show why it is faulty and unreliable. As everybody knows, the tax rate of a city, standing alone, is no measure of the city’s tax burden. The tax rate of city “A” might be $40 a thousand, and the tax rate of city “B"” might be $20 a thousand. Yet the property owner in city “A” will pay exactly the same tax on a $10,000 home that the property owner of city “B” pays. Why is that? Because the tax assessor of city “A” follows the practice (or the law pro- vides for it) of assessing property for taxation at only 50 per cent of true or full value, while the as- *sor of city “B” follows the practice (the ‘etically, for purpose of illustration) of assess- ing at 100 per cent full value. If one adjusted or evaluated the tax rate of the two cities, one would take 50 per cent of the $40 tax rate in “A” and compare it with the 100 per cent of the tax rate of “B.” Each city would be shown with a $20 tax rate. Everything depends in this compari- son on the ratio of assessed to true value in the cities. And the only figure that can be obtained to represent this ratio is the figure that is reported by the assessor or by business men familiar with property or by an ex- haustive comparison of assessments with actual sales of property made under the ideal conditions of a willing buyer and a willing seller, considering different types of property in different sections of the city. But the most easily obtained, and therefore the figure that has been used in some comparisons of the past based on this method, is the reported ratio of assessed to true value. And that reported figure is nothing but a guess, and usually a pretty poor one at tha " Varying Assessment Standards. Some cities in some of the States follow the practice of assessing prop- erty at a low figure and coupling the assessment with a high tax rate. Other cities in other States follow the practice of assessing property at a high figure and coupling with it a low tax rate. For as far as the indi- vidual city is concerned, there is usually little significance in its ratio of assessed to full value or its tax rate. The tax rate is merely the figure which, when applied mathematically to the assessed valuation figure, will produce the desired levy. For taxa- tion purposes, $100 of full value pro- vided by law may mean anything from $25 or $30 up, and does show this diversity in American cities. ‘The accuracy of an assessor's guess as to the ratio of assessed to full value depends upon the closeness with which the assessor adheres to the legal ratio and the closeness with which he ad- heres to the actual, full valuation of property. And it depends upon the accuracy with which he guesses at the actual relation of his assessed to full value. Ratio Comparisons Condemned. Assessor Richards, speaking of this method recently, said bluntly that it would be impossible to make a com- parison of tax burdens by comparing rates and ratios of assessments. Addressing the annual banquet of the Association of Oldest Inhabitants recently, L. A. Carruthers, vice presi- dent of the Federation of Citizens’ Associations and a recognized expert in statistical comparisons of city tax burdens, pointed out as some of the recent difficulties in comparing tax rates and assessment ratios as meas- urements of tax burdens: (1) The nu- merous and drastic changes of assessed valuation of taxable property in many States and cities, resulting in new and revised laws on the classification of property to be taxed in accordance with the use to which it is put; (2) 2 ! tax limitations, constitutional or statu- tory, limiting the rate of levy which may be applied; (3) exemption of tax- ation of the property of home owners up 1o a certain amount; (4) the hori- zontal reduction of assessed valuations to conform to the shrinkage in real estate values; (5) legislation in some of the States changing the basis of assessed to full vale. In some com- munities, Mr. Carruthers pointed out, assessments have been kept at pre- depression levels to protect bonded in- debtedness based on assessed- value of property, while in other communities assessments have been raised because of statutory limitations on the rate of taxation, Mr. Carruthers points out that some agencies specializing in statistical financial comparisons in cities have discontinued the adjusted tax rate snd [ method because of these and other diffieulties, while others have advised that no publication of a statistical na- unfair and misleading results. The Faulty Yardstick Applied. As an example of the results which are obtained when the guessed-at ratio of assessed to full value method of comparison is used, the Citizens’ Joint Committee on Fiscal Relations between tax | the Census and generally preferred by | pared with rates of eities were produced by apply- of assessed Bureau of Governmental Research in 1931) were the following: Estimated recio of assessed to Inaianapoijs Jacksonville Miami And when the tax rates of these cities, adjusted or evaluated on the basis of reported assessed to true value, were compared to show the rela- tive tax burdens, the following results were obtained: djusted or Nnmnml evi u-ud City. X . tax Chicago San Antol Houston . San Prancisco Cleveland Thaiatapolis Jacksonville Miami .... Absurdity of Results. ‘There were additional comparisons, but these were enough to show the preposterous results obtained when guessed-at ratios of assessed to full value were used as indicators of the tex burden. Here we have Jackson- ville with almost twice the tax burden (as measured by adjusted tax rate) of Miami, and much higher than that of San Antonio. Yet San Antonio’s tax burden is greater than that of Chi- cago, which is only slightly larger than that of Houston, Tex., where the tax burden approximates that of Cleve- land but is about $6 a thousand higher than in San Francisco. The explanation of such grotesque conclusions lies in the assumption of a premise that is false; that premise being that a guessed-at ratio of as- sessed to full value, applied to a tax rate, produces an accurate measure of the tax burden. Such a yardstick for measuring tax burdens fluctuates with variations in honesty among assessors, elected by property-owing taxpayers, but in many cases acting under laws that declare full value to be legal value. It fluctuates with the ability of assessors to guess at what is full value (one of ‘the most elusive ele- ments in the world, dependent upon a variety of considerations), and it fluc- tuates with the assessors’ guess at how close they actually approximate this full value. If others than the assessors are relied upon for reports of the ratio, the yardstick in different cities fluctuates with their apility to guess at what practice the assessor follows. And truth and reliability in yardsticks cannot be obtained by eross- ing tax rates with lies or widely vary- ing local guesses concerning “full val- uation.” Washington's High Assessment. Why does Washington suffer in comparison with other cities when the attempt is made to measure its rela- tive tax burden by a yardstick marfu- factured out of guesses at the ratios of assessed to full valuation? In the first place, Washington is one of the cities that follows & stand- ard of high assessment and couples with it a low tax rate. As for its high assessment, latest available census figures (1932) show that the total assessment of Wash- ington (where 40 per cent of thie total of taxed and exempted real property is exempt from taxation) exceeds the total assessment of property in any one of 28 States. The assessed valua- tion of all taxable property in the District exceeds by $193,000,000 the assessed value of all property in five States combined—Delaware, Nevada, New Mexico, South Carolina and Mon- tana, and the assessed value of real property in the District exceeds the assessed value of real property in the same States, combined, by $165,000,000. Comparing the. total assessed value in the fraction of the District that is taxable with the total assessment of certain cities, some of them larger and some of them smaller than Washing- ton, the following results are ob- tained (the cities appearing in the order of their population): City. Total assessment Cleveland -8 St. Louis Baltimore Pittsburgh Milwau Washington Minneapolis New Orleans Cincinn: ‘The taxable portion of Washington, where only 60 per cent of the total real property is on the tax list, is thus shown to be greater than any of these nine cities, five of which are larger. It is greater than the combined as- sessments of the three cities which follow it next in size. Every test dem- onstrates Washington's high assess- ment. Yet Washingtons tax rate is lower than that of any of the cities named. ‘Washington’s Absolute Ratio. ‘When it comes to adjusting, or eval- uating the tax rates for comparisons, Assessor Richards may estimate the ratio of assessed. to full value here in the neighborhood of 100 per cent. This estimate would be based on a study of assessments compared with actual sales of property in every sec- tion of the city. During the boom the value of property was high, and a comparison with actual sales pro- duced the estimate of 90 per cent of full or real value. The depression reduced property values, and Mr. Richards suggested that the ratio had risen to approximately 100 per cent, with indications that assessments may at one time even have exceeded 100 per cent. At any rate, whatever the figure is, it would be an absolute ratio or the nearest guess at that absolute ratio that an honest assessor, responsible only to Congress, could make. This figure would be compared with the guessed-at ratios of assessed to full value in other cities, where the law in most cases requires 100 per cent, or full value assessment, and where the assessor. obviously errs—as demonstrated by the figures cited above—on the side of leniency in as- sessment. The amount of his error is & matter for speculation and guess- ‘work again, but if he is to report pub- Hcly his error, he will not confess that he is far below the standard required by law. That has been demonstrated by ex- perience in the past with a measuring rod which varies in every city, and even in the assessment districts within a city, and which cannot be used fairly and accurately to produce fair and accurate results. Per Capita Comparison. The yardstick used by the Bureau of the statisticians is_composed of ac- curate statistics reiffting to tax levies, receipts from the several forms of | most taxation, governmental cost payments, etc., which are considered in connec- tion with such statistics as debt pay- CHRISTMAS SIGNAL Roosevelt Lights Tree at 5:10—Snow or Rain To- morrow Seen. (Continued From First Page.) girls, held in the Fox Theater, and this afternoon will attend the Sgl- vation Army Christmas party at Temple Corps, 606 E street, and hand out the first of 500 Christmas baskets. ‘The Federal and District govern- ments closed at 1 pm. and y of the Government workers took advan- tage of the afternoon off to finish belated Christmas shopping, the city's big department stores remaining open until 6 p.m. Only postal employes were held on duty, and they worked harder than in many years moving mountains of mail. Wherever the United States flag flies over military posts, the Army and Navy made preparations for old- fashioned Christmas dinners. The fleet was ordered to home ports wherever possible. The 320,000 men of the Civilian Conservation Corps also counted on special Christmas menus, and many were granted leave if they wanted it. ‘Washington's public Christmas eve was to begin at 4:30 p.m. in Lafayette Park witn a half-hour of Christmas music by the Marine Band, including the community singing of two carols led by the band and the Gordon Junior High School Carolers, directed by Miss Mary Minge Wilkins. First Lady to Attend. The President and Mrs. Roosevelt and the White House party will ar- rive at the stand built at the horth center of the park in front of the community tree. Here a group of distinguished honor guests will be seated. An invocation will be deliv- ered by Rev. Joseph R. Sizoo, and there will be brief introductory re- marks by Secretary of Commerce Roper. Christmas greetings of the people of ‘Washington to the President and Mrs. Roosevelt will be voiced by Stanley Whalen, Troop 51, Boy Scouts of America, and Pauline Martin, Troop 23, Girl Scouts of America. Other Boy and Girl Scouts will serve as a guard of honor and as guides, gate keepers and program distributors. As the lights blaze, combined glee clubs will sing the opening measures of the anclent hymn of adoration, “Adeste Fidelis.” The clubs repre- senting the Chesapeake and Potomac Telephone Co. and the Potomac Elec- tric Power Co. will sing as a second number “A Christmas Song,” com- posed by Susan Goldmark, sister-in- law of Associate Justice Louis A. Brandeis. The clubs will sing “Holy Night, Silent Night,” and the Marine Band will play the “Cantique de Noel,” with cornet solo by Arthur S. Whit- comb, second leader. After the music the President will deliver his Christmas radio message to the Nation, and the ceremony will close with benediction by Rev. Ed- mund A. Walsh, 8. J., of Georgetown University. To Distribute Baskets. At the Salvation Army Christmas party this afternoon Mrs. Roosevelt will make a short talk, and, in keeping with tradition, will distribute the first baskets. Among the honor guests will be Secretary of Commerce and Mrs. Roper, Mrs. Harold Ickes, wife of the Secretary of the Interior; Sec- retary of War Dern, Mr. and Mrs. Isaac Gans, Mrs. Eleanor Patterson, Newbold Noyes, Mrs. Claude A. Swan- son. wife of the Secretary of the Navy. and Mr. and Mrs. Herbert L. Willett, jr.; Maj. James Asher, com- manding the District division of the Salvation Army, will be master of ceremonies. A brief address will be made by Right Rev. James E. Free- man, Bishop of Washington. Rev. Oscar F. Blackwelder will deliver the invocation. ‘The annual children’s party of the Salvation Army will be held at Temple Corps at 7:30 o'clock this evening, with Maj. and Mrs. Asher in charge. The children will present a dramatic sketch under direction of Staff Capt. W. Herbert Bartlett, and there will be a large Christmas tree under which toys and gifts will be distributed. Services Tonight. Special Christmas services and song services will be held tonight in many Washington churches. Special morn- ing and evening services were held yesterday in virtually all of the local churches, the President and Mrs. Roosevelt leading the Nation’s church- goers to service yesterday morning. Mrs. Cordell Hull, wife of the Sec- retary of State, will be one of a group of women who will hand out 1,000 baskets of food to the needy of Wash- ington at the Volunteers of America Christmas party early this afternoon in the Thomson School, Twelfth and L streets. Adjt. H. Mills Eroh, com- mander of the District division, is in charge of arrangements. The Volun- teers also will give toys and candy to children of the inmates of District penal institutions. Federation Services. ‘The annual Christmas service of the ‘Washington Federation of Churches will be held at 11 am. tomorrow in Luther Place Church, Fourteenth and N streets, with Dr. Carl C. Rasmussen, president of the federation, in charge. Rev. Rufus W. Waver will preach the sermon. The scripture will be read by Rev. 8. B. Daugherty, the prayer offered by Rev. Albert Evans and the benediction pronounced by Rev. R. Y. Nicholson. There will be special music. Solemn midnight mass at the Fran- ciscan Monastery at Brookland will begin with the chanting of solemn! matins at 10:45 o’clock tonight. After the mass there will be a processional to the Grotto of Bethlehem, ‘where services identical with those at the birthplace of Christ will be held. Latey, low masses will be celebrated in the Grotto at the Altar of the Nativity. ‘Weygand's Successor Named. PARIS, December 24 (#).—Gen. Marie Gustave Gamelin, 62, was named today to succeed Gen. Maxime ‘Weygang as inspector general of the French Army when the latter re- tires January 31. ments and State taxes. These actual —not guessed a are gathered from the cities and tabulatéd by the Census Bureau's experts. They are expressed both in actual totals and in terms of per capita. In its publica tion on “Financial Statistics of Cities, the Census Bureau states that per capita levies “furnish a fairly com- parable measure of the tax burden resting upon the inhabitants of the various cities,” when the figures are considered in connection with other per capitas. Per capita figures are congidered especially valuable in com- parisons between cities of different popu!nma. ‘where a large city is com- a smaller mo! ’:Ipp:::- parison between cities mately equal population probably the striking comparisons (and cer- tainly the on2s which occasion less controversy) are those made in total Biyres, N MONDAY, DECEMBER 24, 1934, President Attends Yule Services TAKEN BY DEATH Wife of Security Storage Co. Head Was Prominent for Many Activities. Mrs. Jeannette Scovill Aspinwall, today at Garfleld Hospital. She had been il about six weeks. Mrs. Aspinwall. who was prominent in social, civic and scientific affairs in the Capital, was a native of Water- bury, Conn. She was born December 30, 1878, the sixth in descent from John Scovill, Waterbury. She was the daughter of Mrs. Henry W. Scovill and the late Mr. Scovill of Watertown, Conn. Mrs. Aspinwall had a keen interest in ornithology, gardening and music. She was a member of tie Washing- ton Club, the Twentieth Century Club, the Eistophos Science Club, Chevy | Chase Garden Club and the Travel| Club. She was a member of the Church of the Covenant (Presby- terian). Surviving, in addition to her hus- band, are a daughter, Mrs. John Glascock Baldwin, Woodside, Cali her mother, her sister, Mrs. Ma garet Scovill of Watertown, and & brother, H. Lamson Scovill, Madison, = Services will be held at the resi dence, 2340 Kalorama road, at 11 am. ‘Wednesday. - — KING OF SIAM’S RULE IS SUBLECT OF PARLEY Speaker of People’'s Assembly, Which Is Accused of Curtail- ing Privileges, Visits England. By the Associated Press. CRANLEIGH, England, December 24 —King Prajadhipok of Siam again received & special mission from Bang- kok yesterday in his heavily guarded country mansion here. The subject of his threat to abdi- cate was discussed during a three- hour tea party. “We still are hopeful that he will return and that the differences will be settled” said Chao Phya Sri Dharmadhibes after the session. He is Speaker of the Peoples’ Assembly, which the King charges with curtail- ing his privileges. THREE KILLED BY TRAIN Couple and Son Dashed to Death at Railway Crossing. MEDORA, Ind., December 24 (#).— En route home after attending Sun- day school Christmas exercises, Mr. and Mrs. Robert M. Eshom of Medora, and their 8-month-old son, Robert Franklin Eshom, were killed yester- day when their automobile was struck by a passenger train one mile west of Medora. Eshom, 31, was Jackson County di- rector of Federal adult education. “Common Sense” Plan Cuts Defieit Of Chicago Opera Thrifty Management Succeeds in Keeping Expenses Low. By the Associated Press. CHICAGO, December 24.—Where the arrangement of the once mighty Samuel Insull failed, Chicago’s “com- mon sense” plan of opera has, for the second year, kept the season’s deficit below the $100,000 mark. So, when the season closed Satur- day with & loss of only $75,000 its directors were far from discourage The optimism which marked thz work of the opers group, under the general direction of Harold F. Mc- Cormick, and induced them to pre- dict better opers next season, came from these facts: The 1921-22 season, the first of lavish presentations, was under the direction of Prima Donna Mary Garden and ran a deficit of ap- proximately $1,000,000. From 1922 to 1932, with utilities magnate Samuel Insull as the finan- cial engineer, the Civic Opera Co. cost the guarantors from a half to & full million dollars & year. In one year, 1930-31, Insull himself con- tributed about $350,000, A year ago a8 new company Wwas formed, a reasonable budget was pre- pared and five weeks of good, but not outstanding, opera was presented. The deficit was $33,000. wife of Clsrence A. Aspinwall, presi- | dent of the Security Storage Co., died | a pioneer aettler in | B.B. THOMPSON, 71, President Roosevelt, with two members of his family, attended Christmas services yesterday at the St. ‘Thomas’ Episcopal Church. Photo shows the President, with his son and daughter-in-law, Mr. and Mrs. James Roosevelt, as they left the church after the service. MRS. ASPINWALL {ILLEGAL FIREARM BERTIS B. THOMPSON. BURIED N OAK HILL Retired Chief Clerk of Army | Surgeon General Died in Florida. Bertly B. Thompson, 71, who served the Government here for 53 years, retiring last year as chief clerk of the office of surgeon general of the Army, died Saturday at Jack- sonville, Fla, of heart trouble, end funeral services were held here today. . Mr. Thompson, who resided in the ‘Westmoreland Apartments, had gone to Jacksonville to visit his only son Albert, but was taken ill on the train. | Arriving at Jacksonville Thursday, he was rushed to the hospital there, | where he died Saturday. Funeral services were held at Joseph Gawler's here this morning, with Dr. Albert J. McCartney, pastor of the Church of the Covenant, con- ducting. Burial was in Oak Hill, Born in Indiana. Mr. Thompson was born in Shelby- ville, Indiana, in 1863, and received his elementary education in the public schools of that State. He came to Washington at the age of 12 and graduated in 1878 with the pioneer class of boys at the Washington High School. After a course at Emerson Institute he studied law and received his law degree from National Uni- versity. In September, 1880, he was employed in the office of the engineer, charged with erection of the State, War and Navy Building. In April, 1882, he was appointed clerk in the office of the surgeon general of the Army, and served in various clerical positions until 1917, when he was promoted to assist- ant and counselor, & new position es- tablished under wartime expansion of the office, In 1920 he became chief clerk., Reaching the statutary retirement age he was retired in October 1933 after more than 53 years of service under 13 surgeon generals of the Army. Book Delineated Career. His long and varied career was aptly delineated in a book of auto- graphs given by friends and fellow workers when he retired, in these words: “From Arthur to Roosevelt; from Victoria to Stalin; from Tom Jones to Philo Vance; from Jenny Lind to Lily Pons; from bicycles to Fords; from horse cars to air trans- port; from bustles to roll tops; from A B A toN R A” Mr. Thompson was married in 1889 to Ivory Wright of Knightstown, Ind., who died in 1931. He is survived by one son, Alfred, of Jacksonville, and one grandson. Honorary pallbearers were Gens. R. U. Patterson, M. W. Ireland, C. R. Darnall, A. E. Truby and Cols. Roger Brooke and R. C. McDonald. Active pallbearers were Al Rogers, R. H. Brooke, W. D. Coburn, C. W. Ayars, A. B, Cusick and C. G Dried Fruit Powdered. Dried fruit in powdered form is a new confection in London. Episcopal Washington Cathedral ‘Wisconsis -t 'luluiluua Avenues CHRISTMAS DAY, DEC. 88 Holy Communion. .7:30 and 9:30 A.M. Festival Service, Holy Com- and Sermon, . the Bishop of | mings’ designation of St. Paul, Minn,, | Francisco). | proposals in deference to objections | sawed-off shotguns are | tions | the Emperor. ‘Wide World Photo. SALES CONTINUE, DESPITE NEW LAW | (Continued From First Page.) licensed and have paid fees aggregat- ing $4,000. In view of Attorney General Cum- as & “crime spot,” it is of interest to note that 10 of the licensed dealers and pawnbrokers are in Minnesota. Three merchants, two of them im- porters, were licensed in the Connec- ticut revenue district; one importer in Brooklyn, N. Y., and one in Philadel- phia were licensed, and one dealer's license was granted in each of ihe | following revenue districts: New York City, Massachusetts, Delaware, Ohio, | Washington_ and California (San | ‘The firearms Jaw was passed upon urgent request of Attorney General Cummings, after revision of original raised by sporismen’s organizations. Prohibited by constitutional limita- tions from instituting an outright ban on possession of firearms by known criminals, the Government took the “back door” method of taxing the gun. Aid to Government. While this plan, through its high tax on machine gun sales, gives the | Federal authorities a measure of con- trol over the illicit traffic in murder weapons, it does not prevent a des- perado from buying a machine gun | whenever he cares to, providing he pays the $200 tax, fills out necessary application papers and supplies his fingerprints for identification pur- | poses. The recent Crime Conference rec- ognized this loophole in the law in 2 resolution condemning ‘“possession of firearms by known criminals or other irresponsible persons.” It re- mains for the States and cities to| co-operate with the Federal Govern- | ment toward strengthening the re-\ | strictions on gun ownership. as the Federal Government feels it has gone as far as possible under the Consti-| tution in so far as machine guns and concerned. | The Federal law could be broadened | to include taxing of pistols and high- | powered rifies and shotguns of the| long-barreled type. but rifie assocta- | have protested strenuously | against such s tex. —_— JAPAN HONORS PRINCE First Birthday of Akihito Masrked in Tokio. TOKIO, December 24 () —The Japanese nation paid reverent homage | yesterday to a baby boy who is just beginning to toddle. It was the first birthday of little Crown Prince Akihito, only son of Flags were displayed throughout the capital, and 10,000 Japanese school children filled the plaza fronting the imperial palace, bowing solemnly in honor of the future sovereign. ‘The Empress presented little Prince Akihito with a gift of a pair of socks | which she had knitted with her own hands. Christmas, 1934 NEW DYSENTERY TEST 10 BE TRIED Experiment to Be Made With 26 Blood Specimens From Panama. By the Associated Press. CHICAGO, December 24.—A new test for diagnosing amoebic dysentery will be tried out today on 26 blood specimens received by airmail fror Pinama yesterday at the University of Illinois College of Medicine here. The experiment will determine whether the new method, costing in time and money but a fraction of the usual analysis, is practical in the tropics, where the dread intestinal disease is nearly as common as measles in northern latitudes. Specimens From Panama, ‘The blood specimens were taken from a patient suffering amoebic dysentery in Panama, and the results of the examination will be tele- graphed to the southern hospital whence they were shipped. Dr. Lloyd Arnold of the Illinois re- search staff developed the new test. He described it as a “modified Wasser- man” examination of the blood. Hitherto all diagnostic tests for the malady have been made on human waste, and Dr. Arnold explained that an efficient laboratory worker could do no more than 25 such tests a day at & cost of $3 each. The new method costs but 20 cents each and the same worker can make 200 tests & day. Dr. Arnold plans to go to Panama late in January to explain his analysis to the Medical Society of the Isthmus of Panama. Treatment Aided Indirectly. “This new method of diagnosis,” he said, “is just as positive and depend- able as the former. In addition to the speed and economy with which the tests can be made, the new system also aids indirectly in treatment, for, once the diagnosis of amoebic dysen- tery is established, frequent tests can be made during treatment until the blood examination shows 100 per cent negative.” More than twoscore deaths from amoebic dysentery in the United States during 1933 and early 1934 | were traced to an infection spread in Chicago during the first year of the World's Fair. Several hundred per- sons were made ill. LAWYERS’ BRIEFS RUSH PRINTING BYRON 8. ADAMS “See Etz and See Better” Merry Christmas and a Healthful and Happy New Year. ETZ Optometrists 1217 G St. N.W. MARTINI & ROSSI VERMOUTH W. A, TAYLOR & CO.. N. Y. To all of you whom we have been privileged to serve during the past year, to all of you whom we hope to serve during the year to come, a joyous Christmas and a New Yelr filled with happine: Marloty 811 E St. N.W. nd prosperity. Coal € NAtional 0311 76 Years nf Good @oal Seruire Substitutes are costly. Stick to good reliable Colonial An- thracite . ., Pennsylvania’s finest Hard Coal.