The Courier from Waterloo, Iowa • 2

the to the you" of in body church 1:30 was with m. at p. James to at services p. burial in p. at a.

were m. at to to by Burial be m. Janesville, the The corridor, 3 11 p. in m. is a SUNDAY, DECEMBER 24, 1933 WATERLOO SUNDAY COURIER, WATERLOO, TOWA KILLED WHEN FOGBOUND TRAINS CRASH IN FRANCE More Than 280 Are Injured; Accident Worst in French History.

Lagny, France-(AP)-One hundred sixty-five persons were crushed to death in a train collision Saturday night near Pomponne, near here, officials estimated. hour nate," plunged a thru a thick fog train Strasbourg, An at 50. miles an hour into the rear of the Nancy express, which had halted. The death list steadily mounted as scores of the more than 280 injured died in hospitals or en route to them. The engineer and fireman of the Strasbourg train told investigators they could not see the signal lights or hear the torpedoes placed on the tracks because of fog and frost.

The four rear cars of the Nancy train were telescoped and crushed to splinters by the crushing locomotive. Nearly all the occupants of these cars were killed outright. Two Deputies Among Injured. Two members of the Chamber of Deputies, Henri Rollin and Gaston Poittevin, were among the seriously injured. Senator Hachette, at first announced to be among those hurt, was found later to be safe in Paris, not having taken either of the trains.

All the inhabitants of Lagny hurried to the scene and aided in the rescue work. In a nearby field local doctors and others who hastened from Paris gave first aid to the injured while the dead were laid in Jong, silent rows beside the rails. Wood fires lighted along the tracks to provide illumination revealed fantastic shambles, shrouded by the heavy fog. At 3 a. 134 bodies had been recovered.

Worst in History. Lagny is 15 miles due east of Paris on the river Marne. Pomponne is close by. The accident was one of the gravest in the history of French railroading. Many of the travelers were 1 happy students with their friends and relatives, leaving Paris colleges en route back to their homes in suburbs nearby cities for the Christmas holiday vacation.

Imbecilic Lubbe Alone Convicted in Reichstag Blaze (Continued) ular sense of justice," said a National Socialist party bulletin in reference to the acquittal of three Bulgarians and Ernst Torgler, former communist whip in the reichstag. "We do not even subscribe to the court's formal juridicial finding because the reason set forth for the verdict corresponds in no way to conception of justice prevailing today," the Nazi bulletin said, "If the verdict had been based on a type of genuine justice that is being restored in the new Germany, it would have been a different verdict. "The whole trial would have been conducted differently. "The communist menace in Germany would never have been wiped out by such a wrong method of legal procedure AS that just demonstrated." The Dutch minister to Berlin made representations to the German government Saturday regarding the death sentence for Van Der Lubbe. It was understood that the minister was acting under instructions, given him some time ago, that the death sentence should be commuted as the arson charge on which Van Der Lubbe was convicted did not carry the extreme penalty under German law at the time it was committed.

Guard London Envoy, hundred foot and mounted police were rushed to guard the German embassy Saturday after the reichstag fire trial verdict was announced when nearly 500 demonstrators attempted to march from Trafalgar Square to Hyde Park shouting "we want justice." Police scattered the demonstrators RS they approached the crowded shopping district. Pontiff Assails Sterilization of Germany's Unfit (Continued) parable- or rather an anecdote of Napoleon. he said, "Napoleon was asked what he thought was the first requisite in order to make war. Napoleon replied And when they Insisted what second important thing for war, a similar answer was received, To a third inquiry, the reply was again the same, Also Have Word. "Beloved brothers, we, too, have word which can be repeated three times -in fact, as many times one is interrogated.

What must one do for all those desiring peace, general harmony and good will for all our Christian family? Our word is this first, second, third, "In one word, it was the divine redeemer, the master before he was the redeemer, who taught, 'oportet semper orare et nunquam At the conclusion of his message he blessed the attentive cardinals. and wished happiness for themselves and "for whomever you may desire and for all those who are with for the Chrsitmas feast. "Dillinger Squad" Captures Member of Indiana Gang 0. Crough, 29, member of the notorious Indiana gang headed by John Dillinger, was arrested here Saturday and confessed, Police Capt. John Stege said.

to participation in a bank robbery at Indianapolis along with Dillinger and Harry Copeland, another member of the band. in which "about $25,000" was taken. Stege said the confession was made with little prompting and followen less than an hour after Crouch was in of front apprehended an partment AR "Dill nger squad" police detailed capture gang closed in, Beauty of Suspect Dazzles French Court as Americans Deny Spy Charge Mr. and Mrs. Switz Assert Arrest Is Frame- Up; Held in Jail.

Paris and Mrs. Robert Gordon young Americans, declared vigoroualy. Saturday that their arrest suspicion of being "tools of an international spy ring" was a police "frameup" and the result of a "plant." They were heard separately by Magistrate Benon, During the examination they protested innocence and asserted supthier, posedly incriminating documents found by police did not belong to them. Like Movie Scenario. The 29-year-old native East Orange, N.

maintained that the affair "looked like scenario well I played." His four hour examination left him nearly exhausted. Mrs. Switz told the American consul, R. D. Murphy, that the evidence against them was "put there as a plant." Murphy, who was not present during the, hearing of the husband, will make a report to Washington regarding examination.

The meeting of the couple after a separation of almost a week was an affectionate one. Their attorney, Charles Moyse, said It Was "more tender than an American movie." Their family has engaged a famous French lawyer, Deputy Henry Torres, to aid in the defense. Jailed Separately, Since Monday, when they and eight others were arrested and a quantity of papers, wireless sets, and photographic apparatus were seized by police, Mr. and Mrs. Switz have been held separate prisons, Mrs.

Switz, 22, the former Marjorie Tilley, of New York, appeared calm and undisturbed, in marked contrast to her husband. The accusation against him was described by Switz as A error" and he told the investigators details of his trips to France. He explained he was trying to market an amplifier of which he had a model made in Holland. Denied Liberty. Judge Benon, after the hearing, denied an application for their provisional liberty.

Both were taken back to their cells, Switz to the Sante prison and the wife to La Petite Roquette. It was indicated that it will be several days before they are called since the judge must examine the papers and the others arrested. Mrs. Switz complained that her cell Was cold and that she lacked reading matter. Murphy promised he would try to get the cell changed and would have books sent to her.

The allegedly incriminating papers included machine gun statistics and documents pertaining to a bill before parliament on deferring the beginning of army service by conscripts and analyzing military expenses. The others were not made public. Beauty of Suspect Dazzles Court Paris (U.P)-A young American girl, dressed in the smartest of fashion and with a fresh beauty, that fairly stunned those who watched her, stood before Maitre Benon, examining magistrate in most melodramatic spy plot in port -war history, and calmly denied association with an alleged international espionage gang. Mrs. Marjorie Switz stoutly proclaimed her innocence charges leveled against her by the secret police of France- charges that she was the "cleverest operative since the days of Mata Hari;" that for months she had subtly evaded 300 of the best detectives in the republic; that she was a go-between for operatives in Paris, Finland, Germany, Italy.

"Most Beautiful." "It is all a tremendous mistake," she asserted. The presence in public of Marjorie Tilley-Switz attracted a tremendous crowd of newspaper workers, photographers and curious citizens, who lined the corridors of the palace of justice where she was examined. Altho the examination was private, her transfer from the prison to the examining room was open to the press. They eagerly accepted the opportunity of seeing and photographing the girl whom the press and police have described as "the most beautiful spy in French history." Still Chie As Any. Her concern as she emerged from the damp stillness of La Roquette, was her appearance.

The police had dented her request for more clothing for different clothing. to replace the green suit and little, modish cloche hat she wore when the secret police tapped her shoulder and bade her come to prison. Nevertheless, in spite of the unfeeling decision of the police that her clothes were part of the equipment now under and could released to "Mile. Tilley" was as neral. smartly dressed as any of the fashionable women who gathered outside the Palais de Justice to see her pass.

DEALERS SELL BEER AT OWN RISK BEFORE 7 A. M. CHRISTMAS A Waterloo beer distributor who Saturday night asked of Police Chief F. M. Shores If arrests would be made if retail establishments served beer at 12:01 A.

m. Christmas day. was told that dealers who did would do so at their own risk. It was reported that beer parlor proprietors proposed to sell the beer Saturday night, but not to serve It until Monday morning. The city ordinance forbids selling beer before 7 a.

m. Monday, Shores stated. Two women who inquired if It is legal to sell beer on Christmas day were answered in the affirmative, provided sales are made after 7 a. m. ACCUSE HUSBAND.

Snowville, from a well as her home burned to ashes, Mrs. Gertrude Brown, 30, was in a critical condition in a hospital Saturday night. Her husband, James A. Brown, accused of beating his wife, throwing her the well with a rope tied about her ankle and burning their home, was lodged in jail. TURKEY STOLEN.

Theft a dressed turkey was reported Saturday night to police by Lyle Kolb, Lincoln hotel. Kolb told police he left the fowl in the hotel from it where disappeared. TEMPERATURES company Maximum Friday (official) .46 Minimum Friday night (official) 29 Saturday (official) .38 Maximum A. G. Saturday, attorney, Sunday, a.

m. (downtown) ....31 from a RESERVE BOARD'S MONTHLY SURVEY REVEALS UPTURN Building, Foreign Trade Up Steadily Since May Report Shows. Washington, D. C. -A sharp increase in building as a result of the government's public works program and more signs of a revival in foreign trade were reported Saturday by the federal reserve board and the Chamber of Commerce of the United States, as the administration studied new monetary steps to promote recovery.

The reserve board, in its monthly business survey, reported that industrial output showed little change in November and the first half of December following a sharp decline in the preceding three months. Upturn Since May. The Chamber of Commerce, in an analysis of foreign trade figures for the first nine months of this year said trade "has shown a pronounced upturn since last May, with each of the four succeeding months recording a substantial and sustained rebound from the low of 1932." Meanwhile, government officials studied over the Christmas holiday the next moves in the administration's monetary program, including a world wide accord on monetary matters. Rumors of new monetary moves flew thru the capitol despite the fact that most government departments were closed. Conference a Mystery.

The object of the unprecedented conference of reserve governors continued shrouded in mystery and members were sworn to secrecy as to what transpired at the meeting. It was generally agreed, that the conference was one of the most important in the history of the system and that vital recovery steps were studied. The reserve board's business- survey showed that industrial output in November was 73 pe. cent of the 1923-25 average, against 77 per cent in October and the summer peak of 100 in July when manufacturers stepped up output in anticipation of higher prices under NRA codes. November production was in excess of the 65 per cent rate in November, 1932.

Steel Improves. at steel mills," the survey said, "after declining from 44 per cent of capacity in the early part of November, subsequently increased to a rate cent in the third week of December. curtailed November in "Output of automobiles, which was preparation for new models, also increased somewhat in the early part of December. Consumption of cotton by domestic mills was in somewhat smaller volume in November than in the preceding month and activity at woolen mills decreased. Payrolls Decline.

"Volume of factory employment and payrolls declined from the middle of October to the middle of November, by somewhat more than the usual seasonal amount." The board's seasonally adjusted index of factory employment for November was 72, compared with 74 in October and 57 at the low point in March. The Chamber of Commerce said quantity were, made in the nine months this year by 61 out of 102 leading export commodities. "Exports, after a heavy decline in value," it said, "averaged 24 per cent for the first five months of 1933 below the corresponding period of 1932, picked up in June and succeeding months. the total value for months of 1933 reaching $1,105.076,000, or 6.9 per cent below the 1932 nine months value and 58.5 per cent below the five-year average." Fr. E.

J. Bendlage, Former Eagle Center Parish Pastor, Dead Rev. Father E. J. Bendlage, pastor of St, Mary's of Mt.

Carmel church at Eagle Center for five and a half years before resigning last August, died Saturday afternoon in a Fort Dodge hospital, friends here learned Saturday night. Father Bendlage retired from the pastorate of the Eagle Center church because of 111 health and went to Gilbert, near Ames. He was stricken Monday and removed to the hospital at Fort Dodge. His native home was at Marshalltown and it was belleved he would be buried there altho no funeral arrangements had been learned by friends here Saturday night. Men Whose Auto Halted Interurban Traffic Are Fined Two men whose automobile tied up traffic on the C.

F. N. railway Friday night appeared in police court Saturday and were fined $10 and costs of $2 each on charges of intoxication. The men were S. J.

McCarthy, 502 Fourth street west, and his son, William J. McCarthy, 1506 Logan avenue. Police were summoned when the men were unable to get the auto, which had stalled on the tracks on lower Lafayette street, started to make way for an interurban car. Officers arrested the men and pushed the car, which they too were unable to start, to the police station. SHOOT RUMMER.

Detroit, Mich- United States customs patrolmen, guarding the American-Canadian border against smugglers, shot one alleged beer runner and captured another near here Saturday in the first border shooting since repeal of the prohibition amendment. INSULL FILES APPEAL. Athens, Greece-(A)-Samuel Insull, former American utilities, operator, Saturday filed an with the supreme state council against the government's decision that he must leave Greece by Jan. 31. ADVERTISING GAINS.

New York-(P)-A gain of 12 New York-(P)-Gerald P. Warburg. 32. son of Felix M. Warburg, banker and philanthropist, and Nacity tica Nast.

27, daughter of Conde tonight Nast, publisher, obtained a marriage Can. license Saturday. Miners' Warfare Flares Anew as 4 Are Wounded Shooting Follows Fights in Taylorville, One Man May Die. Taylorville, Ill. -A gun battle between members of rival miners' unions in front of a downtown-saloon resulted Saturday night in the shooting of four men, one of whom expected to recover.

The shooting followed an afternoon in which fist fights were frequent between members of the United Mine Workers of America and the Progressive Miners Union. Leader Injured. Among the wounded was Jack Glasgow, president of sub-district No. 12 of the U. M.

W. A. Glasgow was shot in his left hand. Don Hunt. 8 Progressive Union man, was shot thru the abdomen and" was in critical condition.

Others wounded were Patrick Cain, shot in the left hip, and Tony Rogozenski, shot in one hand. Follows Drinking. The battle followed by less than a month the withdrawal of national guard troops who had ruled Taylorville for approximately a year, Police said that the battle resulted from an attempt by members of the U. M. W.

who been drinking in a tavern to "clean up" another nearby resort patronized by members of the rival faction. Twenty-five shots were fired, while bystanders scurried for cover. Mayor J. W. Spencer immediately ordered all saloons closed and instructed police to prevent congregation of any crowd.

Christmas Party of Good Fellows Big Fun for 700 (Continued) the newsroom on the second floor of the Waterloo Daily Courier building Sunday at 9 a. m. All Junior Chamber of Commerce members are urged to be present. Investigation of all cases is made by members of this organization, Free Tomorrow. Three free movie matinees for the little friends of the Good Fellows will be presented Monday, Christmas day.

At 10. a. m. the Palace theatre will present a A special showing of a new Hoot Gibson film and Joe E. Brown in "Elmer the Great." At the State theatre, the kids can see Jackie Cooper in "When a Fellow Needs a Friend." Those not attending a show in the morning can see Ruth Chatterton in "Female" at the Iowa during the afternoon.

Tickets must be presented by children attending these special shows, which were made possible by Will Collier. manager of the Palace: Leonard Kaplan, manager of the State, and Jake Rosenthal, manager of the Iowa, and the staffs of the theatres, who are donating their services. The tickets were distributed by the Good Fellows. More Gifts Received. Contributions to the Good Fellows continued to pour in Saturday.

Among the donations received were 369 toys made by students in the sixth and seventh grades of the east district Waterloo public schools. 20 pounds of candy from C. Cheney, two boxes of neatly wrapped toys from the pupils of the Esther Worrell dancing studio, and 12 fine desk sets for children, complete with chairs, from the Wood Products company. Ten Legionnaires of Becker-Chapman post did their bit toward providing Christmas cheer for Water100's underprivileged children by working in the Legion's toy shop, making over and reconditioning a great of toys gathered by pupils of city schools. Workshop Opened.

the workshop, Legionnaire Christ A was rigged uD in at 105 Fifth street east, where autos with wheels missins shining were new repaired paint and jobs, sent doll out with sets mended. and other toys made ready for their new owners. George Prugh was in charge of the work and aiding him were Otto Landgraf, William Barclay, George Hess, C. W. Baker, Carl Kohl, Jack Balensiefer, Joseph Eagle, Owen Holmes and Ike Bernstein, Women of the Legion auxiliary.

under direction of Mrs. Henry W. Dallman. sewed dresses for dolls. Among the toys repaired were 85 large automobiles, 140 small automobiles.

eight tricycles, 270 dolls, 10 doll cabs. 100 airplanes and zeppelins, 10 sets of doll furniture, and 300 miscellaneous toys. Says Navy Needs Additional Planes Washington, C. of the navy's aviation activities necessitated by placing aircraft on new ships was said Saturday night by Rear Admiral Ernest J. King, chief of the naval bureau of aeronautics, to have created "a serious situation." In his annual report to Secretary the addition of 15 new heavy cruiSwanson, the admiral disclosed a that sers, the aircraft carrier Ranger, and the airship Macon would call for a total of 212 planes from the navy's 1,000 plane program.

"This has forced the navy to reduce activities authorized under the 1,000 plane program 212 airplanes," King said. "I consider it essential that early legislation be enacted to provide for an increase in the 1,000 plane program in order to give the navy airplanes necessary for national defense." VANCE PRICE PRESIDENT CITY LOCAL, I I. U. A. W.

All Waterloo units of Local No. 6. Independent Union All Workers, have been merged and new officers elected, it was announced Saturday ident: Royden Lillengraven, vice night. Price, was named prespresident; Frank Edgerton, financial secretary; James Bandfield, recording secretary, and Charles Marshall, treasurer. A sustained citywide.

organizing drive is planned, Price stated. Meetings will be held Thursnights at Knights of Pythias hall. WARBURG TO WED. HUNDRED BILLION IN WEALTH SAID SHIFTED BY F.R. Senator Thomas Claims Money Policies Have Been Aid to Debtors.

Washington, of the dollar so far has shifted $100,000,000,000 in dollar values from creditor to debtor classes in the United States, Senator Thomas, Oklahoma, estimated Saturday in discussing the operation of his currency expansion plan. President Roosevelt's monetary policies by which the dollar has been depreciated have been carried out under authority of the currency expansion amendment offered by Thomas to the farm relief bill last spring. "I said then on the floor of the senate," Thomas recalled, "that the amendment would shift 000 of dollar values from one class to another in this country. I estimate that approximately half of that shift has taken place. Values Increased.

"The owners of bonds and other evidences of dollar indebtedness have given up that sum in dollar values. It may be found now in the value of other property." The point Thomas was making was that the dollar value of land, commodities and such property has increased as the dollar itself has depreciated. He is convinced the process will continue until the 000.000 figure is realized. "I do not profess to know President Roosevelt's plans," Thomas said, "but I am of the opinion that he will depreciate the dollar in terms of gold to the full 50 per cent permitted under my amendment. That would raise the government's gold bid ultimately to $41.34 an ounce, twice the $20.67 gold standard figure." Urged Notes.

Thomas entered the currency expansion debate an advocate of the issue of treasury notes to retire government indebtedness. He told the United Press Saturday that he believed the expansion objective could be reached merely by manipulation of gold. "The bill I have prepared for submission to congress is before the treasury and justice departments now. the senator said. "I have just had A letter from President Roosevelt telling me that he has handed the tentative draft to those departments.

I submitted a the draft to the president a week ago." Might Call Gold. Thomas' bill would enable the treasury to seize half the monetary gold stocks in the country by a process of calling it in from the federal reserve banks. The banks would receive gold notes in exchange for their metal, When the $4,323,000.000 of monetary gold had been received in the treasury, the president would be authorized to stabilize the United States dollar in terms of gold. If the new level represented a 50 per cent depreciation the gold notes held by the banks would be redeemable at the treasury for half the weight of gold for which they originally were accepted. The same number of dollars in gold notes would be represented by half as much of the metal.

Treasury Property. The remaining half would become treasury property against which additional gold certificates would be issued. On a 50 per cent depreciation basis the $4,323.000.000 (B) of monetary gold would have dollar face value double that sum and the extra dollar value would represent the treasury profit. In redeeming gold notes, banks or individuals could not present less than $5,000 for redemption and the metal received in exchange would be in bullion bars. Thomas would forbid further gold coinage.

Ask Investigation of Leaks on Money Washington, D. indicating leaks in announcement of administration gold and silver policies combined Saturday to persuade some members of congress that President Roosevelt should order an investigation. Capitol Hill would be less agitated about charges of a leak if the ministration's monetary policies were in permanent ent form. It generally is agreed that the gold price is to be raised beyond the $34.06 an ounce at which it last was set. All currency expansionists in congress interpret the 64 1-2 cents per ounce price established for silver As only a beginning of the development of Mr.

Roosevelt's silver program, Changes Simple, The country has become familiar in the last two months with the system of announcing advances in the price of gold. Any change to be made the price of silver would be in almost identical form. The silver price may be raised or lowered by changing the seigniorage rate at the treasury. It is against leaks in such future announcements and to safeguard the daily gold price announcement that Senator Thomas, and others desire protection. Neither house of this Democratic congress would be eager to launch an independent investigation of leak charges.

But an inquiry by President Roosevelt would be welcomed by some congressmen on both sides of the aisles. Leak Reported. A leak in the gold price was reported a fortnight ago when it was discovered that private in London were obtaining the daily quotation several minutes in advance of the official announcement veyed by press associations. It. developed that several senators had suspicions that the silver proclamation was prematurely available in some form to brokers and thru them to speculators, Senator Pittman.

Nevada, told questioners he did not believe there had been leak. But Thomas said a broker called him last Sunday with word that the administration was about to act on silver. Another senator who refused to permit his name to be used told newspapermen that a telegram received from Spokane, reported brokers there had advance information of Mr. Roosevelt's plan that and knew that the coinage price would be cents, Speculators might have profited either by purchase of silver or plunge in the stock of mining companies. Bardinee run from 4.000 to 8.000 a ton.

Monterey, Cal, packer has ascertained, U.S. Chamber in Attack on Social Change Thru Tax Business Groups Declare Levies Should Be for Revenue Only. Washington, D. C. (P) The Chamber of Commerce of the United States, the nation's largest business organization, Saturday challenged right of congress to attempt to correct social defects or economic abuses thru taxation.

Fred H. Clausen, Horicon, manufacturer, chairman of the committee on federal taxation of the chamber, today submitted this relief to the house ways and means committee as the "business viewpoint" on taxation. Not Proper Sphere. Before stating the chamber's opinion on specific points, opposing additional taxes on dividends, maintenance of depreciation deductions and reduction of capital gains and losses rates among other things, Clausen said: "The object of taxation is to produce revenue. The penalizing of particular methods of doing business the accomplishment of social reforms are not within its legitimate sphere, nor should it be influenced by prejudice or a spirit of punishment.

"Any deviation from these fundamental principles is not only abuse of a sovereign right that carries with it the power to destroy but also operates to defeat the proper purpose of tax legislation, namely, the production of revenues. Revenue Producer, "The correction of economic abuses or social defects should not be sought thru a revenue measure. "During and since the war the income tax has been a tremendous revenue producer, bringing in far more money than any other tax. "This tax is self -assessed. The co-operation of the taxpayer is consequently essential if the tax is to be administered in satisfactory manner.

Even tho rates may be high, this co-operation can be maintained provided the taxpayer is convinced that the tax is applied fairly and without discrimination. "If, however, the taxpayers of the country become convinced that -some provisions are essentially unfair, that the tax is applied in A very discriminatory manner or in a spirit of punishment, co-operation will be alienated, administration made increasingly difficult, revenue meantime reduced, and the tax eventually discredited. Would Be Disaster. "In view of the dependence which has been placed upon it, the breakdown of the income tax would be disastrous to the government from revenue standpoint. In the interest of both the government and the taxpayers, changes in the income tax laws, especially, should contemplate the elimination of harsh and discriminatory features, and the avoidance of large new burdens and Inequities.

"Provisions that are designed to eliminate loopholes in the tax laws and thus to provide additional revenues must be considered in the light these conditions. "Business is willing to pay its full share of taxes but in view of the large and increasing proportion of the total federal taxation which it bears it is particularly important that changes in the revenue structure should be fair and equitable, with discrimination, no overdue obstructions of normal business processes penalties on legitimate forms of doing buiness." Makes Recommendations. Clausen made several recommen- dations: "Personal income tax scheduleChanges in the revenue laws should be designed to eliminate known inequities; 8 schedule of income tax rates which would place additional taxes on dividends already heavily taxed at their source would result in discriminatory taxation and 1 increase existing duplication and inequalities. "Depreciation and depletion--As an elemental principle, actual depreciation and depletion should for tax purposes in the year in which they occur; denial of such allowances would result in a tax on fictitious non -existent income and a levy on capital. It also is obvious that a purely arbitrary, uniform reduction in depreciation and depletion allowances is simply an increase in tax rates on an unsound basis; if there are any instances of taxpayers being allowed too much depreciation they should be corrected thru administrative action for which provision already exists.

No Exchange Tax. "Exchanges and reorganizationsNo tax should be imposed on exchanges or business reorganizations unless there is clearly realized capital gain. Then present law is based upon this principle and the exchange and reorganization provisions, taken as a whole, are sound. "Taxation of partnerships -While it is important to define more quately the taxable status of partnership incomes should be consistent and without discrimination. Harsh provisions resulting in excessive taxation would place an onerous burden on a large number of small partnerships thruout the country." INJURED SWITCHMAN RESTING FAIRLY WELL John L.

Condon, 116 Hope avenue, was resting as comfortably as could be expected, it was reported Saturday night at St. Francis hospital, where he is recovering from multiple fracture of the pelvis and other internal injuries suffered Thursday when crushed between loading platform and a switch train. Condon is an Illinois Central switchman. HELD FOR LIQUOR NUISANCE. Chris Sorensen, 56, 508 Saxon street, was arrested Saturday night by five police officers on a liquor nuisance charge.

Raiding officers declared they found five quarts of alcohol at Sorensen's residence. BLACK HAWK FOOD QUOTA ANNOUNCED. FOR RELIEF ROLL. Flour, 14,300 Pounds; Salt Pork, All from U.S. I MRS.

ROBERT SWITZ. MRS. GEO. BANTA DIES: RESIDENT OF MAN CHESTER Wife of Attorney, Former State Senator; Funeral Services Tuesday. Mrs.

George Sherman Banta, 58, wife of a Manchester, attorney and former senator, died at 6:30 p. m. Saturday in a Waterloo hospital, of tubercular peritonitis. She had been a hospital patient for six weeks, and had been in failing health for eight years. Mrs.

Banta was active in the Congregational church at Manchester and in the Order of the Eastern Star. She WAS former president of the church auxiliary. Elizabeth Davis, daughter of Mr. and Mrs. T.

D. Davis, Iowa City, WAS born May 7, 1875. in Johnson county near Iowa City, She had lived for 15 years in Manchester and previously at Iowa City, Surviving are her parents, a daughter, Mrs. Ray Englehorn, Earlville, four sisters, Mrs. Frank T.

Hartman, 623 Mulberry street; Miss Harriet Davis, Mrs. W. F. McRoberts and Mrs. Hayes A.

Fry, all of Iowa City, and a niece, Miss Margaret Fry. Funeral services will be held Tuesday afternoon at the Congregational church in Manchester. The body was taken to Manchester, PAN- AMERICAN PARLEY WILL ADJOURN DEC. 26. Montevideo (P) -The leaders of the seventh Pan-American conference which has been in session since Dec.

4, agreed Saturday to adjourn the parley Dec. 26. DEATHS GEORGE LONERGAN. George Lonergan, 73, resident of Black Hawk county for the last 58 years, died at a Waterloo hospital at 6 a. m.

Saturday. He had been ill for several years, Death was caused by arteriosclerosis. He was born at Essex, N. Oct. 9, 1860.

In 1875 he came to Lincoln township in Black Hawk county, and lived in that vicinity until the time of his death, Surviving are a sister, Mrs. Joseph Cavanaugh, in Lincoln township; and three brothers, Edward and Michael Lonergan, Dubuque, and John. Buckingham, Ia. The body was taken to the O'Keefe Towne funeral home, where it will remain until Tuesday when it will be taken to the Cavanaugh home. Funeral arrangements have not been made, pending arrival of relatives.

ALBERTA EVELYN SUNDT, Alberta Evelyn Sundt, 2-year-old daughter of Mr. and Mrs. Albert Sundt, 1309 Washington street, died at 8:45 p. m. Friday at a Waterloo hospital, after lingering illness of pneumonia and complications.

She was born Sept. 10, 1931, in Waterloo, Surviving besides her parents are three sisters, Adele, Gladys all at home: her maternal grandfather, William Pettit, 523 Leland avenue, and her paternal grandparents, Mr. and Mrs. John Sundt, Kalispel, Mont. Funeral services will be at 2 p.

m. Sunday at the Kearns chapel, Rev. Mark Shockey, pastor of Free Methodist church, officiating. Burial will be in Elmwood cemetery. C.

L. McDERMOTT. Solemn requiem mass for Cornelius L. McDermott, 63, who died at his home, 27 Cascaden avenue. Friday afternoon, will be said Rev.

Pr. Edward Slattery, pastor, at St. Joseph's church at 10 m. Tuesday. Burial will be Calvary.

Casket bearers will be E. A. McFarlane, A. E. Rumsey, Dr.

T. O'Keefe, John Robert, M. W. Berg and Thomas Gauthier. Members of Waterloo council.

Knights of Columbus, will meet at the home at 7:30 Sunday. MRS. EDWARD McDERMOTT. Requiem mAss for Mrs. Edward McDermott, 74.

who died suddenly at her home, 718 Seventh street west, will be said at Sacred Heart church by Rev. J. M. Molloy, Fr. pastor.

at 9 a. Tuesday, will be Calvary, Daughters of Isabella will meet at the home at 7:30 p. m. Sunday, and members of Holy Name court, women's Catholic of order Foresters, 8 Sunday. The Rosary society of Sacred Heart church will meet at the residence Tuesday 8:30 m.

MRS. JAMES E. DAVIS. Mrs. E.

Davis, 1335 Logan avenue, died at 1:30 Sunday a. Puneral Tuesday at First m. Methodist be taken Kearns Distribution of surplus commodities to needy Black Hawk county will be started early this week, C. A. Clark, chairman of the county emergency relief committee, announced Saturday night after receiving instructions from E.

H. Mulock, state' chairman. Flour, butter and salt pork will be the first products available, with cheese, eggs, navy beans, canned beef and smoked pork to be added later. Black Hawk county's monthly allotment of flour is 14,300 pounds; butter. 3,100 pounds, and salt pork, 8,868 pounds.

The state quota of 720,000 pounds of flour, 135,000 pounds of butter and 510,000 pounds of salt pork will be distributed to 60,000 needy Iowa families. Distributed thru Grocers. The food will be distributed thru 700 Iowa grocers in return for tickets turned in by persons on relief. The foodstuffs are purchased direct from processors by the federal gov-' to key jobbers, announced. ernment and shipped, in carload lots In Black Hawk county the wholesale distributor will be Smith, Hillman Co.

for all commodities but butter, which will be distributed thru Swift Co. These concerns will handle the food without remuneration, AS will also 27 retail stores which have been approved by the state committee. Approved Stores Named. The persons on receive the food from the following dealers, who will receive no profit nor. handling charge.

Waterloo, Clute No. 1, 1330 Westfield. Clute No. 2. 1861 Falls.

King's, 229 Sunnyside. Tucker's, 951 Fifth west. Atlas No. 2, 1301 Jefferson. Lauerman's.

Fourth and Commercial, Diamond No. 3, 305 Fourth east. Randall No. 2, 188 Eighteenth west. E.

T. Marson, 105 Jefferson. R. A. Bloker.

1206 Ninth west. H. L. Nuehring. 1203 Franklin.

Gremmels, 2210 Lafayette. Beier's, 927 Sycamore. Meisch, 427 Independence. Black's, Fourth and Sycamore. Independent No.

2. 200 Fifth east. Corner. 101 Franklin. C.

L. Hamblin, 523. Saxon. A. A.

Dunham, 1003 Fourth east. C. H. Gruener, 1501 Fourth cast. Shop Save, 1311 Fourth east, Sumner Street, 239 Sumner.

Burton Avenue, 917 Burton. Cedar Falls. Diamond 214 Main, Cedar Falls, Jensen's Cash, 202 Main. Dunkerton, Lamb's. Raymond.

Raymond grocery. CWA Part Up to County, According to a bulletin sent to county relief committees Saturday by Mulock, the distribution of the and may be determined food to civil works men is optional, county relief committee. Clark said that distribution of the food in this county will be mainly to persons on the rolls, with, possibly some being relieve to ticularly needy families whose heads are now employed on CWA work. Woman Struck by Auto Has Fractured Pelvis, X-ray Shows X-ray examination of the injuries suffered by Mrs. C.

E. Dutcher, 1740 Falls avenue, struck by a youthful motorist Thursday night, revealed a triple fractureture the pelvis and compound of the right ankle, it was reported Saturday. Mrs. Dutcher, who is 8 patient at Presbyterian hospital, probably will remain bedfast 10 weeks, it was reported, but she was resting as well as could be expected, it was reported Saturday night by hospital attendants. Deaf Mute Girl of 22 Raped, Killed Grand Rapids, criminally attacked and shot three times thru the head, the body of Miss Margaret Peevey, a 22-year-old deaf mute.

was found Saturday in a meadow two miles beyond the city limits, Identification WAS confirmed by the young woman's father. Edward) G. Peevey. Her mother died eight ago. peathe body was it discovered had by been farmer.

Apparently lying in the field for 24 hours or more, The clothing was torn, two teeth had been knocked out, one bullet fired thru the forehead and one thru each cheek. Peevey said his daughter had been missing since Thursday, but that because she had disappeared once before, about a year ago, he had not been especially worried. HOME FOR HOLIDAYS. Beatle, a student at college, returned Saturday night to spend the holidays with his mother, Mrs. Bess Beatle, 927 Mulberry street, after spending several days in Chicago.

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Saturday FROM SASKATCHEWAN. Reid, Sedgwick island, mortuary. expected home visit at Regina,.