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Conner, Warren L., associate administrator, Woodhaven Learning Center
(Columbia, Mo.), letter dated August 31, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..

Cornell University (Ithaca, N. Y.), R. E. Terwillegar, assistant treasurer;
H. G. Gravelding, investment bookkeeper; R. E. Luce, secretary; letter
dated September 4, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means...

Counts, Durham, Columbia, S.C., letter to John M. Martin, Jr., chief
counsel, Committee on Ways and Means. -

Cox, Billy Ray, vice president, director of American studies program, Harding College (Searcy, Ark.), letter dated September 7, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.. Cranwell School (Lenox, Mass.), Rev. James A. Benson, rector-headmaster, letter dated September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means

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

Cromwell, David E., letter dated September 16, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means..
Crowl, Lester S., director of development, Wittenberg University (Spring-
field, Ohio), letter dated September 4, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means.
Crown Central Petroleum Corp., Henry A. Rosenberg, president, letter
dated September 4, 1970, to Chairman Mills__

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Curtis, John H., comptroller, American Friends Service Committee, Inc., letter dated September 17, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

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Davis, Cleveland, Angelton, Tex., letter dated September 9, 1970, to
Chairman Mills_

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

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

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Deadrich, Bates, & Lund, Louis R. Deadrich:

Letter dated September 9, 1970, to John M. Martin, Jr., chief counsel
Committee on Ways and Means--

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Letter dated September 9, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means

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deBoer, Louis, executive director, Chicago, Ill., Heart Association, letter dated September 10, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

295

Dickinson College (Carlisle, Pa.), Howard L. Rubendall, president, letter
dated September 1, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means__

Diebold, David K., Buffalo, N. Y., letter dated September 14, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means....
Diederich, Daniel B., Sweeney, Cozy & Diederich, letter dated Septem-
ber 15, 1970, to Chairman Mills

Dollar, J. E., resident director, Green Lake (Wis.) American Baptist
Assembly, letter dated September 3, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means-.

Driver, William J., president, Manufacturing Chemists Association, letter
dated September 18, 1970, to Chairman Mills.
Dunham, Norman A., director, region 4, Shriners Hospital for Crippled
Children, letter dated September 10, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means -
Dunn, James W., executive secretary, Oregon State University Foundation,
letter dated September 3, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means---

Emory University (Atlanta, Ga.), Sanford S. Atwood, president, letter
dated September 9, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means...

Episcopal Hospital (Philadelphia), J. Milo Anderson, executive vice president and director, letter dated September 10, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means--

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Erwin, Robert D., director, university development, Oklahoma State
University Development Foundation, letter dated September 9, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Evangelical Free Church of America, Darrell D. Stark, executive secretary,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means....

Evans, Gary A., vice president for development, Lafayette College
(Pennsylvania), letter dated September 1, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means..

Faith for Today, William R. Lawson, business manager, letter dated September 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means...

Famariss, Walter, Jr., president, American Petroleum Refiners Association, statement..

Farley, Eugene S., chancellor, Wilkes College (Wilkes-Barre, Pa.), letter dated September 9, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means___

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Fasnacht, Harold D., president emeritus, La Verne (Calif.) College, letter dated September 2, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means...

310

Ferguson, Glenn W., president, Clark (Mass.) University, letter dated
September 15, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

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

Fissinger, William D., vice president for development, John Carroll Uni-
versity (Cleveland), letter dated September 3, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means...
Flaming, J. W., vice president for development, Southwestern College
(Winfield, Kans.), letter dated September 10, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means.
Fry, Don, director of development, Good Samaritan Hospital and Medical
Center (Portland, Oreg.), letter dated September 1, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Gardner-Webb College (Boiling Springs, N.C.), John B. Beam, director of
development, letter dated August 31, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.
Gaulke, Max R., president, Gulf Coast Bible College, letter dated Septem-
ber 4, 1970, to John M. Martin, Jr., chief Counsel, Committee on Ways
and Means..

Geisert, Wayne F., president, Bridgewater (Va.) College, letter dated
September 10, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means..

General Motors Corp., Robert F. Magill, executive in charge of industry-
Government relations, letter dated September 18, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means, with at-
tachments.

Georgia Institute of Technology, Arthur G. Hansen, president, letter
dated September 15, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means...

Gibson, R. E., association secretary, Kansas Seventh-Day Adventists
Conference Association, letter dated September 3, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
Glenmary Home Missioners (Cincinnati, Ohio), Rev. Carl Boehler, treas-
urer, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means

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

Good Samaritan Hospital and Medical Center (Portland, Oreg.), Don Fry,
director of development, letter dated September 1, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means...
Goodwill Industries, Donald L. Hicks, director of development, letter
dated September 9, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means__

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Gravelding, H. G., investment bookkeeper, Cornell University (Ithaca, N. Y.), letter dated September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

Green Lake (Wis.) American Baptist Assembly, J. E. Dollar, resident director, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

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

Griggs, C. E. Bayliss, St. Paul, Minn., letter dated September 14, 1970,
to John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Grimm, H. Hadley, director of deferred giving program, Washington
University (St. Louis, Mo.), letter dated September 15, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Griset, Lorin, mayor, city of Santa Ana (Calif.), letter dated September 8,
1970, to John M. Martin, Jr., chief counsel, Committee on Ways and
Means___.

Gronlund, Robert B., vice president for development and public relations,
University of Tampa, letter dated September 17, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means..
Guest, J. Alfred, secretary, Alumni Council, Amherst (Mass.) College,
letter dated September 1, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means..

Gulf Coast Bible College, Max R. Gaulke, president, letter dated Septem-
ber 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means...

Gulf Oil Corp., Claude C. Wild, Jr., vice president, letter dated Septem-
ber 18, 1970, to Chairman Mills, with attachment..
Hamline University (St. Paul, Minn.), Wally Wilkoff, vice president for
international affairs, letter dated September 2, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means
Hansen, Arthur G., president, Georgia Institute of Technology, letter dated
September 15, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

Harding College (Searcy, Ark.), Billy Ray Cox, vice president, director of
American Studies program, letter dated September 7, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
Harvey, Norman, Topeka, Kans., letter dated September 18, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means.
Hermes, Michael D., executive director, United Fund of Ventura County
(Calif.), letter dated September 10, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means.

Hersberger, A. B., executive vice president, Husky Oil Co., statement_--
Heston, J. E., president, Cities Service Co., statement..

Hicks, Donald L., director of development, Goodwill Industries, letter
dated September 9, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means.......

Hobbs, Joseph M., assistant director for resources, Wellesley (Mass.)
College, letter dated September 1, 1970, to John M. Martin, Jr., chief
council, Committee on Ways and Means__.

Holl, David L., director of development, Bridgewater (Va.) College, letter
dated September 8, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means..
Hoskin, H. Preston, stewardship secretary, Colorado Conference of
Seventh-Day Adventists, letter dated September 2, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means_-
Hostetter, D. Ray, president, Messiah College (Grantham, Pa.), letter
dated September 11, 1970, to John M. Martin, Jr., chief counsel, Com-
mittee on Ways and Means_

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Hotchkiss, Farris P., director, Washington and Lee University (Lexington, Va.), letter dated September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

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

538

Hudson, Earl R., president, Kennedy Sinclair, Inc., letter dated Septem-
ber 9, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways
and Means_

Hudson, W. Noel, vice president, development and relations, Niagara
(N.Y.) University, letter dated September 1, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means.-
Hummel, Charles E., president, Barrington (R.I.) College, letter dated
September 10, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means_

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

Husky Oil Co., A. B. Hersberger, executive vice president, statement_
Idaho Conference of Seventh-Day Adventists, William W. Ring, association
secretary, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means__

Indiana Masonic Home Foundation, Dwight Sherburne, executive secre-
tary, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means..
Inter-Community Hospital Foundation (Covina, Calif.), Gordon F. Rodda,
president, letter dated September 3, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means_

Iowa Foundation, University of, Darrell D. Wyrick, executive director,
letter dated September 2, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means.

Irwin, Glenn E., director (stewardship and development), Lancaster (Pa.)
School of the Bible, letter dated September 8, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means..
Jeffries, Roger C., development officer, West Virginia University Founda-
tion, letter dated September 3, 1970, to John Martin, Jr., chief counsel,
Committee on Ways and Means-

Jesuit Seminary and Mission Bureau (New York, N. Y.), Rev. Emmet J.
Norton, S.J., director, letter dated September 1, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means.
John Carroll University (Cleveland), William D. Fissinger, vice president
for development, letter dated September 3, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means__
Johnson, A. E., executive director, American Association of State Highway
Officials, letter dated August 13, 1970, to Chairman Mills, with attach-
ments--

Johnson, Joseph E., vice president, University of Tennessee, letter dated
September 1, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means.

Johnson, LeRoy M., director of development, North Park College &
Theological Seminary (Chicago, Ill.), letter dated September 3, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means--
Jones, William S., president, National Oil Jobbers Council, statement.
Juniata College (Huntingdon, Pa.), Foster G. Ulrich, Jr., letter dated
September 4, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means -

Kachlein, George F., Jr., executive vice president, American Automobile
Association, letter dated September 17, 1970, to Chairman Mills, with
attachment_..

Kansas Seventh-Day Adventists Conference Association, R. E. Gibson,
association secretary, letter dated September 3, 1970, to John M. Martin,
Jr., chief counsel, Čommittee on Ways and Means.

Katz, McAndrews, Durkee & Telleen, Bruce L. Balch, letter dated
August 26, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means--

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Kennedy Sinclair, Inc., Earl R. Hudson, president, letter dated September 9, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

Kenosha Memorial Hospital (Wisconsin), Norman J. Puhek, director of development, letter dated September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means--

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Kentucky-Tennessee Conference of Seventh-Day Adventists, J. P. Rogers,
secretary-treasurer, letter dated September 3, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means-

Keitel, George W., Jr., assistant treasurer, United Church Board for World
Ministeries, letter dated September 2, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means...
Kimbrough, A. R., Los Angeles, Calif., letter dated September 2, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means-___
Knott, Walter, Buena Park, Calif., letter dated September 10, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means...
Knox College (Galesburg, Ill.):

Christiansen, Allan P., director of development, letter dated Sep-
tember 8, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means..

Umbeck, Sharvy G., president, letter dated September 14, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and MeansLaVerne (Calif.) College:

Fasnacht, Harold D., president emeritus, letter dated September 2, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means__

Minnich, H. Spenser, counselor regarding planned giving, letter dated
September 2, 1970, to John M. Martin, Jr., chief counsel, Committee
on Ways and Means..
Lafayette College (Pennsylvania), Gary A. Evans, vice president for de-
velopment, letter dated September 1, 1970, to John M. Martin, Jr., chief
counsel, Committee on Ways and Means-
Laidlaw, Duncan M., director of support activities, St. John Hospital
(Detroit, Mich.), letter dated September 11, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means--

Lake, W. G., Western Oilfields Supply Co., letter dated September 16, 1970,
to John M. Martin, Jr., chief counsel, Committee on Ways and Means..
Lancaster (Pa.) School of the Bible, Glenn E. Irwin, director (stewardship
and development), letter dated September 8, 1970, to John M. Martin,
Jr., chief counsel, Committee on Ways and Means..
Lankenau Hospital (Philadelphia), L. S. Albrecht, associate director,
letter dated September 16, 1970, to John M. Martin, Jr., chief counsel,
Committee on Ways and Means....
Lansdowne, James E., II, director of development, Wesley Medical Center
(Wichita, Kans.), letter dated September 4, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means
Larsen, Robert B., director of development, Asher Student Foundation
(Lansing, Mich.), letter dated September 2, 1970, to John M. Martin, Jr.,
chief counsel, Committee on Ways and Means-
Lawson, William R., business manager, Faith for Today, letter dated Sep-
tember 14, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means...

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Lechner, Sister Joan Marie, president, Brescia College (Owensboro, Ky.), letter dated September 8, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means...

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Lewis, Albert C., director of development, Upper Iowa College, letter dated
September 3, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

Lloyd, J. A., Anaheim, Calif., letter dated September 10, 1970, to John M.
Martin, Jr., chief counsel, Committee on Ways and Means
Loma Linda (Calif.) University, Howard B. Weeks, vice president for
public relations and development, letter dated September 10, 1970, to
John M. Martin, Jr., chief counsel, Committee on Ways and Means..........
Louisiana Baptist Foundation, Herschel C. Pettus, executive director, letter
dated September 3, 1970, to John M. Martin, Jr., chief counsel, Commit-
tee on Ways and Means..

Luce, R. E., secretary, Cornell (Ithaca, N. Y.) University, letter dated Sep-
tember 4, 1970, to John M. Martin, Jr., chief counsel, Committee on
Ways and Means..

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Lutheran Church-Missouri Synod Foundation, Fred L. Precht, executive director, letter dated August 31, 1970, to John M. Martin, Jr., chief counsel, Committee on Ways and Means.

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