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6 TAX DECISION HITS CITIES’EMPLOYES Blair Ruling Requires Pay-! ment on Income by Water and Light Workers. Under a new ruling of the Internal Revenue Bureau many employes of municipalities who heretofore have regarded themselves as exempt from the Federal income tax will be re quired to pay such a levy, not only in the future, but to cover -several past years. The ruling- was announced hv rev enue Commissioner Blair in a letter to Senator Shortridge (Republican, California!, holding that the employes of the water and electric light \vor):s at Riverside, Calif., must pev the Federal tax. Mr. Blair said that although mu nicipal employes heretofore had been regarded as exempt under the fed eral law. a re-examination of the statutes revealed that certain classes could not claim such exemption. The tax must be paid, he said, by persons employed by certain utilities like street car companies, which compete with private enterprise. Rale Un»rd on Court Decision. The revenue commissioner based his ruling on a Circuit Court of Ap- I peals decision in a proceeding by the Tats Angeles Vlas and Electric Company against the City of Lo Angeles. In that case, he contended, it was held that quasi-private enter prises, competing with private or ganizations, should be placed on a similar footing before the law in regard to certain features of taxa tion. Senator Shortridge recently sub mitted to Commissioner Blair a re quest received from Mayor Evans of Riverside. Calif., asking that the ruling of the bureau in the Los Angeles case, that compensation of officers and employes of the water and electrie lighting systems owned and operated by cities are not ex empt from the income tax, be not made retroactive. Commissioner Blair, in his letter to Senator Shortridge, stated “that after careful consideration of the entire mat ter it is the opinion of this office that the city, in furnishing water and electricity to its residents, is acting in a proprietary rather than in its serving capacity, and that the compensation of officers and employe.-*, engaged in such activities is not exempt from income taxes under the revenue laws of 1918, 1821 and 1924.’’ Stands on Retrowcttve Phase. Referring to the request that the ruling be not given a retroactive effect, the commissioner said that the ques tion presented did not come up In 6uch away as to bring it within the law which provides for rulings which are not retroactive. Senator Shortridge announced he did not consider the letter as having ended the controversy, and that he intended to press the question in the hope of pre venting the ruling being made final in its present form. He explained he was not satisfied with the authorities used by Commissioner Blair as the basis for giving tlie ruling retroactive effect. NEW MEDICAL CLINICS AVAILABLE TO WOMEN Welfare Association Extends Serv ice and Reorganizes Committees. The Women's "Welfare Association announced last night that it had re organized its working committees and established new clinics, which now are available to the white women of Washington and adjoining localities who cannot pay for needed medical assistance. “Much needless suffering and loss of efficiency,” said the announcement, “Is endured by persons who do not know of the facilities available to day for the preventative treatment given at the Women’s Welfare Asso ciation." The organization, with headquarters at 1022 Eleventh street, has arranged the following schedule: Clinics— Hay fever and asthma, Tuesdays, 4 to 6 p.m.; cancer control, Tuesdays, 2 to 4 p.m.; tyroid and goiter, Thursdays, 5 to 6 p.m.; women's spe cial diseases, Thursdays, 4 to 5 p.m.; mental hygiene and nervous disorders, Wednesdays, 4:30 to 6 p.m., and Fri days at 8 p.m.; dental dispensary, Mondays, Wednesdays and Saturdays, 9 to 12 a.m_; eye, ear, nose and throat, Mondays, 5:30 to 6:30 p.m. A fee of 60 cents is charged. ■ FACES LARCENY CHARGES Man Arrested as Suspect in Thefts of Physicians’ Overcoats. Xitie charges of larceny were placed against Arthur Robinson, col ored, 27, of 1822 Eleventh street northwest, yesterday by Detectives King and Cox following his arrest on charges of stealing overcoats of phy sicians from the cloakrooms of hos pitals while the owners were attend ing patients in various parts of the buildings. More than a dozen reports of such thefts had been received by the po lice during the last few months from several local hospitals. Robinson was arrested while attempting to sell an overcoat alleged to be the property of Dr. William Spriggs of 2214 Wyoming avenue. The other physi cians alleged to have sustained losses of this type are: Drs. A. B. Little of Takoma Park; Harry Kerr of 1742 X street; Robert Sullivan of Stoneleigh Courts; Thomas E. Jones of 1505 Twelfth street; Truman Abbe of Stoneleigh Courts: Bernard Notes of 2925 Ordway street, J. Lawn Thomp son of 1735 Twentieth street and Dr. Oliver Cox of the Rochambeau. NOBODY WANTS AIR PLANT Bids Lacking on Lease From IT. S. of Cape May Station. The Navy Department failed yes terday to receive any bids on its ad vertised proposals to lease the Cape May, X. J., naval air station for oper ation by a private concern. The pro posed lease contract was first adver tised several months ago and bids were to have been opened December 18 last, but at the request of the Goodyear Rubber Co. the opening was postponed until yesterday. Xo announcement was made as to ■what would be done with the plant in the absence of proposals to lease it on the t4»rms contained in the ad vertised lease. The station equip ment Includes an airship hangar 728 feet long au4 156 feet wide and practically all quarters, shops, stor age depots and other appurtenances necessary for the operation of light •r-tliau-alr ships. St. Ann’s Auxiliary Called. Mrs. C. W. Aughinbaugh, newly elected president of the Ladies Auxil iary of St. Ann’s Orphan Asylum has called a meeting for 8 o'clock tomor row evening at the institution to make arrangements for the annual linen shower* A FEATURE OF ART CLUB “BAL BOHEME.” 1 Ihe lint Hi- of the <»od>‘** as It will be presented by (he McKinley Dim er* at the Xmt Willard Hotel tnuii. rruw evening. In the group are Elizubeth Uulgl.->. .ludy Lyeth. Kli>mir» Thompson. Evelyn llavis and Evelyn Preble. 5 REPORT ON VALUE OF SHIPS IN WAR DUE Comparative Worth of Battleship, Plane and Submarine to Be Given Coolidge This Week. Secretary Wilbur expects the re port of the special board appointed at the direction of President Cooiidge to consider the relative military value of airships, battleships and submarines to be ready for the Presi dent's consideration some time next week. Final touches are being given to the report and it is regarded as prob able that a considerable portion of the findings will be available for publication, although certain data on experiments of various kinds which the board considered is confidential will be eliminated in whatever is given to the public. The inquiry was of an exhaustive nature and men with expert knowl edge on the subject, whether in the Army or Xavy or in civil life, were among the witnesses to appear be fore the board. Mr. Wilbur feels that the report should go far toward settling the effectiveness of the va rious weapons of offense or means of defense in war, a problem that has vexed Congress for several years. He would give no intimation, however, as to the specific findings of the board, saying only that the report was a carefully prepared document of great value in the shaping of na tional policies. Now Comes the Semi-Annual Clearance Sale of Mode Shirts and Cravats The advantage here is—as always—your selection is from patterns and qualities which, of course, are recognized as superior and ex clusive. Shirts— - $2.50 and $3 Fancy Percales, Madras, etc.; some C* CQ with collars attached, some with separate collars... I •W x - 3 for $5.00 95 .* .. 3 for $5.50 $3.50, $4 and $5 Imported Madras, Rayon Striped C 7Q and Plain Madras and Flannels 3 for SB.OO SB, $J and $lO Silk Shirts—being - the finest CP? QC * Radium an-’ other weaves 3 for $17.00 Cravats sl and $1.50 Cut Silk Cravats— exclusive patterns M 3 for $2.00 $2 and $2.50 Cut Silk Cravats— $-| 39 3 for $4.00 $3, $3.50, $4 and $4.50 Cut Silk Cravats— OQ Mode superlatives 3 for $6.00 $3, $3.50 and $4 Knitted Cravats— ts^).29 Jacquards, etc " X.* 3 for $6.00 Os course, the Suit and Overcoat reductions are still in force. The Mode—F at Eleventh THE SUNDAY WASHINGTON, D. C„ JANUARY 4, 1925—PAST 1. W. C. O'KANE ELECTED. New Hampshire Man on Crop In stitute Governing Board. W. C. O'Kane of the Xew Hamp shire Agricultural College was re elected chairman of the board of gov ernors of the Crop Protection Insti tute. and Paul Moore of the National Research Council, Washington, was re-elected secretary at a meeting of the board yesterday. Dr. X. J. Gid dings of the Westi Virginia Agricul tural Experiment Station was ap pointed by the American Phytopath ologieal Society, to succeed on the board Dr. G. H. Coons of the Michi gan Agricultural College, whose term had expired, and Dr. W. P. Flint, State entomologist of Illinois, was appointed by the American As sociation of Economic Entomologists to succeed Dr. W. E. Britton of the Connecticut Agricultural College, whose term had expired. Other members of the board are: Dr. H. J. Patterson, director of the Maryland Experiment Station; Dr. B. H. Hartwell, director of the Rhode Island Experiment Station; Dr. C. R. Orton, professor of plant pathology, State College, Pa.; Prof. M. F. Barriis of Cornell and Prof. P. J. Parrott of the Xew York Experiment Station. The institute voted unanimously to incorporate under the laws of the District of Columbia and to seek an endowment to enlarge its sphere of usefulness. The new Connecticut Legislature has 16 woman members, the largest number of any of the States. Xew Hampshire comes next in the list, with 14 women among the members of its State lawmaking body. INDUSTRIAL OUTLOOK BRIGHT FOR NATION More Employment Indicated in Reports From States in All Sections. Prospects for employment of workers are bright in every State, the United States Employment Service reported yesterday, on the basis of returns from district officers. In the West generally Jlie agricultural out look was said to assure normal de mand for labor, while in the great industrial centers renewed factory and mill operation was either being ex perienced of was expected. As to California the report dealt with anticipations of “increased de mand for skilled and unskilled labor in most industries.” In Connecticut and Pennsylvania, the report said, a renewal of building activity was likely. lowa and Kansas returns showed extensive road building plans while Mississippi was said to hav* building prospects which could be called bright. New Jersey. Xew York and Illinois were said to havs plant operations, construction work and agricultural activity increasing, while in all the Xew England States increased mill pro duction was noted. Southern states, such as Louisiana and Florida, found detailed reasons for predicting a busy twelve months ahead. Gasoline Is from 50 to 100 per cent higher in Europe than it is in the United States. VISCOUNT CECIL SAILS FOR EUROPE Young Gould, Passenger on Same Ship, Will Study Law in Paris. By the Associated Press. NEW YORK, January 3.~Viscount Cecil of Chelwood and the viscountess were among passengers who sailed for England today on the Aquitanta. Lord Cecil and his wife were com pelled to walk the last quarter mile to the Cunard Line pier, because of snow. “It was delicious.'' was Lord Rob ert's parting reference to the occasion a few nights ago when he was award ed 526,000 and a bronze plaque as a token of ills winning of the first Woodrow Wilson Foundation award for the promotion of international peace. “I am very grateful—grateful to the foundation, to America and to every one,” he said. “America is al ways welcome In the League of Na tions.” he added. “The league would be enriched by her presence. Ger many should be admitted at the prop er time, and Russia, too, when she gets better manners.” George J, Gould, a grandson of the late Jay Gould, was hound for Paris, where, he said, he would study law at the University of Paris, with a View o establishing some day an interna ional law business, with offices In Xew York and Paris. Asked if rail roading. the business of his grand father, did not appeal to hfm, Mr. Gould said: "No, because it is routine, I can understand the fascination of being a pioneer and building a railroad into a new country, but I could not get any satisfaction out of swivel-chair direction.” Mr. Gould started the voyage against his doctor's advice. He has been suffering from influenza. Robbed of Pocketbook and $55. Mrs. Ina E. Trent, 1319 Eleventh street, had her pocketbook, contain ing $55, and an Identification card -matched by two while men at Elev enth and G streets Friday night about 7 o’clock, she reported to police. ||j Hurry! To Washington's Greatest llj \jA SHOE HI a SALES! * 1 Fully two-thirds of the entire H HAHN stocks of Women’s Shoes ‘ '’"l I y/ y-f ' te\ Thousands of pairs Many of our newest, |v TL. \ ago at $5.95 and $8.50 regularly $lO, $12.50 and I lil .Jppk jfl Ire fpgS AYINGS so rare that even Friday—in spite of the ffll snowstorm every Hahn Store held capacity JlJl ESJ crowds! That’s the sort of Sale this is! Included: Gleaming Gold and Silver Bro ~ cades, Silver Kidskin, Chic Suedes, Satins, Velvets, Tans, Patents, most any material you hHHB could possibly name! Jaki,- *Ta Styles for every occasion. JHHA And plenty of all sizes. But Cor. 7th & K Sts. || \\ 414 9th St. ij U “ City Club Sho& ' 1914-16 Pa. Ave. i, * 1318 G St. 233 Pa. Ave. S.E. In Baltimore, 37 W. Lexington Must Economize on Paper Towels 9 Ballou's Warning to City's Schools The boj-a and girls of the Dis trict public schools, as well aa their teaolvers, are keeping 1 too clean; cleaner than Congress will allow. The supply of paper towels is nearing the point of exhaustion, and Superintendent Frank W. Ballou has broadcast throughout the school system a warning that conservation must be practiced. "A speciflo appropriation was made by Congress for the pur chase of paper towels for the pub lic schools, and the quota was based upon this appropriation," admonishes the Superintendent. "The entire appropriation has been exhausted in the purchase DISTRICT’S HOLIDAYS DRYER THAN LAST YEAR Sullivan and Prohibition Officers Pleased at Results of Vigilance. Maj. Daniel Sullivan and officials of the Federal dry enforcement law are pleased with the result of their efforts to prevent the wholesale han dling of intoxicants during the Christ mas and New Year holiday season. While there was not a 100 per cent response to appeals for a bone dry holiday season, it ts> stated, police figures of arrests show a decided de crease compared with those of the corresponding period last year. Arrests for all sorts of violations [of laws relating to the handling of f Intoxicants for the past week totaled ! 212. In numerous instances, however, two or three charges were filed against a single individual, making the actual number of persons Involved much smaller than the total.number of arrests recorded. Total number of arrests for Intoxi cation was 131, many less than the average, others being as follows: sale of Intoxicants, 17; illegal possession, 39; transporting, 15; drinking In pub lic, 4; driving while intoxicated, 4; manufacturing liquor, 1, and posses sion of still, 1. Capt. England Transferred. Capt. Thomas M. England, Medical Administrative Corps, at the general Intermediate depot, this city, has been ordered to San Francisco for duly. of towels for Issue on requisitions submitted last Summer, and it has been found impossible to meet the recent requests of schools for ad ditional towels. “It is desired that the attention of all employes and pupils be called to the necessity of the ex ercise of the utmost economy in paper towels because the towels now on hand in each building 1 must fill the needs of the building during the remainder of the school year. The use of other paper as a substitute for towels should be discouraged because the present condition of the appropriation for contingent expenses will not stand additional expenses for such paper." WAYNE WHEELER TO GIVE COMMUNITY CHURCH TALK Highlands Services at Opening of Series at Park Theater to Include Cantata. Wayne B. Wheeler will make the address at the opening services of the Highlands Community Church at 11 o’clock this morning at the Park Theater, Fourteenth and Buchanan streets, marking the first services by the church in its new home. Since the organization of the ohurch in 1922, services have been held In the Brightwood Masonic Tem ple at Georgia and Colorado avenues. The devotional service this morn ing will be under the direction of. Dinn C. Drake of the Washington j branch. Boy Scouts of America A feature of the first service in the Park Theater today will be the can tata “The Incarnation.” personally conducted by Dr. Adam Ciebel, thf composer. Sunday school services will follow the religious services at 12:15, while the Young People’s Society will hold evening meetings, Sunday, at the home of Rev. Morris S. White, at 1207 Kennedy street. The Highlands Community Church is an undenominational church, based on the principle of religious toler ance and freedom from dogmatic creeds. Some people use all their imagina tion to make themselves ridiculous, and all their logic to support the op posite of common sense. JACOBS MAY DROP M’CORICK SUIT Husband Had Accused Har vester Co. Head of Steal ing Wife's Love. Special Dispatch to The Star. NEW YORK, January 3.—Negotia tions to bring a settlement out of court of the suit for $500,000 damages brought by Edwin W. Jacobs, against Cyrus Hall McCormick, 65-year-old head of the International Harvester Co., have been under way for the past few days, it was learned today. Mr. Jacobs charged Mr. McCormick, who is a widower and the son of the late Cyrus Hall McCormick, inventor of the reaping and binding machine, with alienation of his wife's affec tions in a summons and complaint served recently. While attempts to settle the case so far have failed, it was learned that both H. Starr Giddings, New York attorney for Mr. McCormick and Edward H. Burger, attorney for Mr. Jacobs, expect that a complete settlement will be reached the early part of next week and that the case will be dropped. Mr. Jacobs is said to have consented at first to drop the suit if his wife agreed to return to him, but it is now expected that the case will be dropped unconditionally. The suit first attracted attention on i December 30. 1921, when application was'filed in the State Supreme Court for a transfer of the suit to the Fed eral Court. Mr. Jacobs, who is 17, alleged that Mr. McCormick shower ed presents and money upon his wife and so completely turned her head that she no longer cares for the plaintiff. Mr. Jacobs is said to have in herited a trust fund from wealthy relatives and he is not engaged in business. His wife, he claims, has been missing for several months aJtd attorneys for Mr. Jacobs and Mr. Mc- Cormick they have been unable to locate her. - In China white specks on the nails are regarded as signs of coming evil, a belief old New England also shared. In Germany they are held as omens of good luck, good health.and wealth