HEARINGS BEFORE THE COMMITTEE ON FINANCE UNITED STATES SENATE SEVENTY-FIFTH CONGRESS THIRD SESSION ON H. R. 9682 AN ACT TO PROVIDE REVENUE, EQUALIZE TAXATION 54885 REVISED MARCH 17, 18, 19, 21, and 22, 1938 Printed for the use of the Committee on Finance UNITED STATES WASHINGTON: 1938 NAME INDEX A Statement of— Page Alvord, Ellsworth C., Washington, D. C., representing the Committee 460 B Benjamin, Alfred H., New York City, representing Anglo-American 514 Brenckman, Frederic, Washington, D. C., representing the National 542 Bowen, E. R., New York City, general secretary of the Cooperative 410 Burnett, D. Frederick, Newark, N. J., commissioner of the Department of Alcoholic Beverage Control of the State of New Jersey-... 426 C Callahan, D. A., Wallace, Idaho, representing the American Mining 484 Camp, Frank B., Chicago, Ill. 116 Carroll, Mitchell B., New York City, representing American Chamber of Commerce in London.. 575 Clayton, C. C., Cleveland, Ohio, representing the Wellman Engineering Co., Cleveland, Ohio... 25 Compton, Wilson, Washington, D. C., representing the National Lumber Manufacturers Association___ 507 Comstock, A Barr, Boston, Mass., representing Comstock & Wescott, 27 Craig, J. D., Buffalo, N. Y., representing Spencer, Kellogg & Sons. Conover, J. D., Washington, D. C., representing The American Mining 477 603 344 D Davidson, Clinton, New York City, representing Fiduciary Counsel, 280 Deering, J. G., Biddeford, Maine, president of J. G. Deering & Son, 347 Diehl, Dr. Charles E., Memphis, Tenn., representing the Association of 259 Dirksen, Hon. Everett M., a Representative in Congress from the 445 Dudley, Claude W., Washington, D. C., representing the Millers' 99 E Eisner, Mark, New York City, representing the Toilet Goods Association, New York City... 372 Statement of F Page Fagerburg, Dewey F., Chicago, Ill., representing the Kraft-Phenix Fairchild, Prof. Fred R., New Haven, Conn., representing the Con- Farrell, Jerome, Poland, N. Y., president, Farrell Lumber Co., Poland, Fessenden, Stanley, Manchester, N. H., president New England Lum- Fletcher, R. V., Washington, D. C., representing the Association of 90 493 347 346 222 1 Flint, Francis C., Zanesville, Ohio, representing the Hazel Atlas Glass 613 France, Joseph, Baltimore, Md.. 574 Frazier, T. McCall, Richmond, Va., chairman of the Virginia Alcoholic 548 Friedman, Elisha M., New York City. 238 Fulbright, R. C., Houston, Tex., representing the Southern Pine Association, the American Cotton Shippers' Association, etc.. 313 G Geddes, Bond, Washington, D. C., representing the Radio Manufacturers' Association... 78 Gillespie, Kingsley, secretary, Stamford Rubber Supply Co., Stamford, 392 Glass, I. R., representing Tanners Council of America 429 Goodwin, Clarence N., Washington, D. C., representing Sales Affili ates... 536 Graves, Mark, Albany, N. Y., commissioner of taxation and finance of the State of New York. 592 Greene, Ashley, Springfield, Ill., assistant attorney general of the State of Illinois. 597 H Hackett, W. H., Hartford, Conn., tax commissioner of the State of 601 Hall, John S., Chicago, Ill., representing Flavoring Extract Manufacturers' Association of the United States, the National Association of Manufacturers of Fruit and Flavoring Sirup, and the Manufacturers of Soda Water Flavors.. 431 Hardwick, Hon. Thomas W., Washington, D. C... 487 62 18 Henderson, Yandell, New Haven, Conn., professor of applied physiology, Yale University 217 Holton, W. B., Jr., New York City, representing the Walworth Co.Hooper, J. W., Brooklyn, N. Y., representing Federal tax committee of the Brooklyn Chamber of Commerce. 563 181 I Iglauer, Jay, Cleveland, Ohio, representing taxation committee, 123 K Kane, Donald, Washington, D. C., representing the National Cooperative Milk Producers' Federation__ 85 Kelly, W. J., Chicago, Ill., representing Machinery and Allied Products Institute.. 131 Klein, Joseph J., New York City, chairman of the committee on taxation, New York State Society of Certified Public Accountants. 395 Statement of L Page Linker, Kahlman, New York City, editor Monthly Stock Digest... 227 527 Lozier, Hon. Ralph E., representing the National Institute of Oil 45 M Magill, Hon. Roswell, Under Secretary of the Treasury. 675 Maher, John W., Washington, D. C... 518 Mannes, J. W., New York City. 539 Marks, Donald, representing H. Hentz & Co., New York City- 111 423 Martin, J. H. Thayer, Trenton, N. J., State tax commissioner of New 599 Maxwell, A. J., Raleigh, N. C., commissioner of revenue of North 600 McFarland, Alex J., Boston, Mass., representing the Wick wire-Spencer 285 McKinney, H. S., New York City, representing the Reinsurance Corporation of New York... 414 Mercier, Lucien H., Washington, D. C., representing the American 66 Miller, Robert N., representing committee on Federal taxation, American Bar Association___ 292 Mollin, F. E., Denver, Colo., representing the American National Moreau, C. L., representing_Aldred Investment Trust 498 322 Murray, Hon. James E., a Senator from the State of Montana.. 346, 351 Oliver, J. W., New York City, representing New York Merchants' 416 Osgood, Roy C., Chicago, Ill., representing the committee on Federal 452 O'Toole, Hon. Donald L., a Representative in Congress from the State of New York... 443 Owen, Robert L., Washington, D. C....... 291 Р Parker, Mary Jane, New York City, representing Beauty Industry 532 Patterson, Matthew G., Boston, Mass., representing National Retail 549 Paul, A. Harding, Washington, D. C....... 501 Peloubet, Maurice E., New York City, representing Copper and Brass 143 Phillips, Percy W., Washington, D. C., representing the Baltimore 565 Pope, Hon. James P., a Senator from the State of Idaho....... 413 R Rahn, A. A. D., Minneapolis, Minn., vice president, Shevlin, Carpenter & Clarke Co.... 521 Ryan, Lawrence J., committee representing floor traders of the Chicago 214 S Seidman, M. L., New York City, representing taxation committee, 256 |