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McAlister, W. E., executive vice president, World Literature Crusade, letter dated September 10, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

McCain, Paul M., vice president, Agnes Scott College (Decatur, Ga.), letter dated September 1, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

McClure, Charles G., Jr., trust officer, North Carolina National Bank, letter dated August 31, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

McClure, James A., a Representative in Congress from the State of Idaho, statement.

MacKethan, Edwin R., president, American Bankers Association, letter
dated September 21, 1970, to Chairman Mills..
Magill, Robert F., executive in charge of industry-Government relations,
General Motors Corp., letter dated September 18, 1970, to John M. Mar-
tin, Jr. chief counsel, Committee on Ways and Means, with attachments.
Mann, Thomas C., president, Automobile Manufacturing Association,
letter dated September 17, 1970, to Chairman Mills__
Manufacturing Chemists Association, William J. Driver, president, letter
dated September 18, 1970, to Chairman Mills..
Martin, B. E., Southeastern California Association of Seventh-Day
Adventists, letter dated September 2, 1970, to John M. Martin Jr., chief
counsel, Committee on Ways and Means.

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Marylhurst (Oregon) College, R. M. Thomas, director of development, letter dated September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means...

Matthies, Roland C., chairman, 501(c)(3) Group, letter dated August 25,
1970, to Chairman Mills.

Mays Benjamin E., letter dated September 16, 1970, to John M. Martin Jr.,
chief counsel, Committee on Ways and Means..
Messiah College (Grantham, Pa.), D. Ray Hostetter, president, letter dated
September 11, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Methodist Youthville, Burt Sanders, director of deferred gifts, letter
dated September 3, 1970, to John M. Martin, Jr., chief counsel, Commit-
tee on Ways and Means..

Meyers, Clarence, Azusa (Calif.) Pacific College, letter dated September 2, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means

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Michigan Department of State Highways, Henrik E. Stafseth, director, telegram dated September 18, 1970, to Chairman Mills___

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Mills, Prof. Edwin S., Department of Economics, Princeton University, let-
ter dated September 14, 1970, to Chairman Mills__
Minnich, H. Spenser, counselor regarding planned giving, La Verne (Calif.)
College, letter dated September 2, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

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Missionary Church, Edwin W. Crewson, treasurer, letter dated September 11, 1970, to John M. Martin Jr., chief counsel, Committee on Ways and Means..

Moody, Brig. Frank, assistant legal secretary, the Salvation Army, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.....

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Moore, Hollis A., Jr., president, Bowling Green (Ohio) State University, letter dated September 10, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

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Moravian (Pennsylvania) College, Herman E. Collier, Jr., president, letter dated September 17, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

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Moudy, J. M., chancellor, Texas Christian University, letter dated September 17, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

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Nash, Ronald G., director of development, Second Century Committee,
letter dated September 14, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

National Association of Manufacturers, statement_
National Association of Wholesaler-Distributors, John C. Davis III, past
chairman of the board, statement....

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National Benevolent Association of the Christian Church, Orval D.
Peterson, president, letter dated September 1, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means...
National Cooperative Refinery Association, Ralph Booker, general man-
ager, letter dated August 31, 1970, to Chairman Mills__
National Oil Jobbers Council, William S. Jones, president, statement..
National Symphony Orchestra, Edison B. Allen, fund raising counsel, let-
ter dated September 2, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

Natural Gas Processors Association, Joe R. Wright, president, letter
dated September 15, 1970, to Chairman Mills.

New Jersey Conference of Seventh-Day Adventists, George M. Woodruff,
association secretary, letter dated September 14, 1970, to John M. Mar-
tin, Jr., chief counsel, Committee on Ways and Means.
Niagara (N.Y.) University, W. Noel Hudson, vice president, development
and relations, letter dated September 1, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..
North Carolina National Bank, Charles G. McClure, Jr., trust officer,
letter dated August 31, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..

North Park College & Theological Seminary (Chicago, Ill.), LeRoy M.
Johnson, director of development, letter dated September 3, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means....
Norton, Rev. Emmet J., director, Jesuit Seminary and Mission Bureau
(New York, N.Y.), letter dated September 1, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means.
Oehman, Ward H., Washington, D.C., letter dated August 24, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means--
Oklahoma Methodist Foundation, Earl S. Walker, director, letter dated
September 2, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means...

Oklahoma State University Development Foundation, Robert D. Erwin,
director, university development, letter dated September 9, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means___
Olson, Raymond M., president, California Lutheran College (Thousand
Oaks, Calif.), letter dated September 4, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means
Oregon State University Foundation, James W. Dunn, executive secre-
tary, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means__ _

Palmer, Charles M., administrator, Woodhaven Learning Center (Colum-
bia, Mo.), letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

Pannell, Anne G., Sweet Briar (Va.) College, letter dated September 8, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

Parker, Kenneth C., director of development, Reaching for Tomorrow's Horizons, letter dated September 8, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means

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Paulson, Elliot A., vice president for development, Seattle (Wash.) University, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Peterson, Orval D., president, National Benevolent Association of the
Christian Church, letter dated September 1, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
Peterson, Victor L., executive director, Young Men's Christian Associa-
tion of Hammond (Ind.) Area, letter dated September 3, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means___
Pettus, Herschel C., executive director, Louisiana Baptist Foundation,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

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Phillippe, Prof. Gerald L., professor of urban studies, Princeton University, letter dated September 14, 1970, to Chairman Mills.

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Phillips Petroleum Co., John M. Houchin, president, letter dated September 10, 1970, to Chairman Mills__

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Pipkin, James H., executive vice president, Texaco, Inc., letter dated
September 22, 1970, to Chairman Mills, with attachment..

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Pray, Francis C., New York, N. Y., letter dated September 2, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Precht, Fred L., executive director, Lutheran Church-Missouri Synod
Foundation, letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means

Presbyterian Foundation, Inc. (United States), Frank H. Caldwell, execu-
tive director, letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.
Prettyman, C. K., assistant metropolitan executive, Young Men's Christian
Association of Phoenix (Ariz.), letter dated September 1, 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means
Puhek, Norman J., director of development, Kenosha Memorial Hospital
(Wisconsin), letter dated September 3, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means___

Quillian, R. D., Jr., letter dated August 14, 1970, to Chairman Mills.
Rabb, Irving W., president, board of trustees, Beth Israel Hospital
(Boston), letter dated September 16, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Rand, Sidney A., president, St. Olaf College (Northfield, Minn.), letter
dated September 9, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means...

Reaching for Tomorrow's Horizons, Kenneth C. Parker, director of devel-
opment, letter dated September 8, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.
Reardon, Robert H., president, Anderson (Ill.) College, letter dated Sep-
tember 2, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

Recreational Vehicle Institute, David J. Humphreys, Washington counsel,
legislative memorandum and brief entitled "Excise Taxes on Recre-
ational Vehicle Covers"

Redlands (Calif.), University of, Eugene E. Dawson, president, letter dated September 8, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

Ring, William W., association secretary, Idaho Conference of Seventh-Day
Adventists, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Roanoke College (Salem, Va.), David F. Thornton, vice president for de-
velopment, letter dated September 14, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means
Rodda, Gorden F., president, Inter-Community Hospital Foundation,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means.--

Rogers, J. P., secretary-treasurer, Kentucky-Tennessee Conference of
Seventh-Day Adventists, letter dated September 3, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means
Rosenberg, Henry A., president, Crown Central Petroleum Corp., letter
dated September 4, 1970, to Chairman Mills.

Royer, E. J., secretary, Upper Columbia Mission Society of Seventh-Day
Adventists, letter dated September 16, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.

Rubendall, Howard L., president, Dickson College (Carlisle, Pa.), letter dated September 1, 1970, to John M. Martin, Jr., chief counsel, Comon Ways and Means__

Russell, T. Triplett, Russell-Melton-Associates, letter dated September 9,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means

Ryan, C. Loyd, assistant executive director, Young Men's Christian
Association of Lansing (Mich.), letter dated September 9, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Ryan, Hon. William F., a Representative in Congress from the State of
New York, statement..

Ryan, Lowell O., pastor, First United Methodist Church, letter dated
September 10, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means...

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Salvation Army, Brigadier Frank Moody, assistant legal secretary, letter
dated September 3, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means.

Sanders, Burt, director of deferred gifts, Methodist Youthville, letter dated
September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means.......

Santa Ana (Calif.), city of, Lorin Griset, mayor, letter dated September 8,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means..

Schaefer, Edwin M., St. Louis, Mo., letter dated August 28, 1970 to John
M. Martin, Jr., chief counsel, Committee on Ways and Means..
Scheets, Father Thomas, Wawasee Preparatory (Syracuse, Ind.), letter dated
September 1, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Seattle (Wash.) University, Elliot A. Paulson, vice president for develop-
ment, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means....
Second Century Committee, Ronald G. Nash, director of development,
letter dated September 14, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means.

Self, J. C., Jr., assistant treasurer, Greenwood Mills, letter dated Septem-
ber 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means.

Seventh-Day Adventists, Southeastern California Association of, B. E.
Martin, assistant secretary, letter dated September 2, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means...
Shade, R. W., Tulsa, Okla., letter dated August 28, 1970, to Chairman
Mills

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Sharp, H. Parker, Pittsburgh, Pa., letter dated September 2, 1970, to
Chairman Mills-

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Shell Oil Co., statement..

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Sherburne, Dwight, executive secretary, Indiana Masonic Foundation, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

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Shipley, L. Earle, director of development, American Baptist Home of the
West, letter dated September 2, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means
Shriners Hospital for Crippled Children, Norman A. Dunham, director,
region 4, letter dated September 10, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

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Smith, W. L., president, Good Hope Refineries, Inc., letter dated September 4, 1970, to Chairman Mills..

Southeastern California Association of Seventh-day Adventists, B. E.
Martin, assistant secretary, letter dated September 2, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means___
Southwestern College (Winfield, Kans.), J. W. Flaming, vice president for
development, letter dated September 10, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means-

Spangler, R. Patrick, Shelby, N.C., letter dated September 2, 1970, to John
M. Martin, Jr., chief counsel, Committee on Ways and Means-
St. John Hospital (Detroit, Mich.), Duncan M. Laidlaw, director of sup-
port activities, letter dated September 11, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.

St. John's University (Collegeville, Minn.), Colman J. Barry, president,
letter dated September 2, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means.

St. Mark's School of Texas, John Stephenson, director of development, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means

St. Olaf College (Northfield, Minn.), Sidney A. Rand, president, letter dated September 9, 1970, to John M. Martin Jr., chief counsel, Committee on Ways and Means.

Stafseth, Henrik E., director, Michigan Department of State Highways, telegram dated September 18, 1970, to Chairman Mills..

50-374 0-70—2

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Stark, Darrel D., executive secretary, Evangelical Free Church of America,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..

Starkman, Prof. E. S., College of Engineering, University of California
(Berkeley), letter dated September 11, 1970, to Chairman Mills. -
Stephenson, John, director of development, St. Mark's School of Texas,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means....
Stevens, Harold A. presiding justice, Supreme Court Appellate Division,
New York, letter dated September 17, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..

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Stevens, John V., president, Arizona Conference of Seventh-Day Adventists, letter dated September 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means...

Sweeney, Cozy & Diederich, Daniel B. Diederich, letter dated September 15, 1970, to Chairman Mills..

Sweet Briar (Va.) College, Anne G. Pannell, letter dated September 8,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means__

Tampa, University of, Robert B. Gronlund, vice president for develop-
ment and public relations, letter dated September 17, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Tennessee, University of, Joseph E. Johnson, vice president, letter dated
September 1, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means

Terry, Brewster, director of development, Washington (D.C.) Hospital
Center, letter dated September 1, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..

Terwillegar, R. E., assistant treasurer, Cornell University (Ithaca, N.Y.),
letter dated September 4, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

Texaco, Inc., James H. Pipkin, executive vice president, letter dated Sep-
tember 22, 1970, to Chairman Mills, with attachment...
Texas Christian University, J. M. Moudy, chancellor, letter dated Sep-
tember 17, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means....

Texico Conference of Seventh-Day Adventists, T. D. Collins, secretary-
treasurer, letter dated September 8, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means....

Thomas, R. M., director of development, Marylhurst (Oregon) College,
letter dated September 4, 1970, to John M. Martin Jr., chief counsel,
Committee on Ways and Means...
Thornton, David F., vice president for development, Roanoke College
(Salem, Va.), letter dated September 14, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means...
Torrence, Robert G., Hamden, Conn., letter dated September 11, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means---
Ulrich, Foster G., Jr., Juniata College (Huntingdon, Pa.), letter dated
September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means.

Umbeck, Sharvy G., president, Knox College (Galesburg, Ill.), letter
dated September 14, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means...

United Church Board for World Ministeries, George W. Keitel, Jr.,
assistant treasurer, letter dated Sepatember 2, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means..
United Fund of Ventura County (Calif.), Michael D. Hermes, executive
director, letter dated September 10, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

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Up With People, Inc., William F. Wilkes, director, letter dated
September 11, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means.

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Upper Columbia Mission Society of Seventh-Day Adventists, E. J. Royer, secretary, letter dated September 16, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means..

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