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vigorously endorsing and supporting the morhea State Park and swimming pool, Fort "Whereas the Guadalupe Mountains area said Guadalupe area for a national park. Davis with its old military installations, in Culberson and Hudspeth Counties con
Scenic Drive, and McDonald Observatory; tains sites, trails, and landmarks important SIERRA BLANCA, TEX., and
to the history of this area; and July 10, 1963. Whereas the projected population of Pecos “Whereas Pinery Station located in the Senator RALPH YARBOROUGH,
and Reeves County will demand more recre Texas Guadalupes is the only Butterfield U.S. Senate,
ational areas to serve our own needs and Stage station located on a major U.S. highWashington, D.C.
with the completion of the new highway way, its foundations are intact and the DEAR SENATOR YARBOROUGH: The follow from Orla in Reeves County to the New original plans are available, thereby, affording is a copy of the resolution adopted by the Mexico line, we have a direct road to the
ing excellent opportunities for authentic renCommissioner's Court of Hudspeth County Guadalupes that will serve not only Pecos ovation; and at their regular session July 8, 1963. and Reeves County but will enable Pecos to
"Whereas Pine Springs is located in the Upon a motion duly made by Commis get its share of the tourists to and from the
area of Pinery Station and is noted as a sioner J. D. Lee, seconded by Commissioner park; and
camping place for Indians and cavalry; and W.F. Hargrove, Jr. and carried unanimously, Whereas this development would help in “Whereas this area is now being surveyed it is ordered by the court that the follow the campaign to sell the tourist "on spend and studied by the National Park Service ing resolution be adopted.
ing an extra day in the Pecos area" as well as with the idea in mind of acquiring a portion Whereas it is the opinion of the Com the State tourist program of offering more that would include the above and other hismissioner's Court of Hudspeth County, Tex. to see and do in Texas: Now, therefore, be it
toric sites and trails: Now, therefore, be it that places of natural beauty should be Resolved, That the directors of the Pecos
“Resolved, That the Ector County Histormaintained for the enjoyment of present and Chamber of Commerce, in regular meeting,
ical Survey Committee recommends that this future generations; and September 10, 1963, do support the designa
area be designated as suitable for a national Whereas the national parks now in exist tion of the said Guadalupe area as a national park and that it be restored and preserved, ence are few and many are only seasonably park site; and order that copies of this reso
thereby complementing the historical trails accessible for the enjoyment of the travellution be sent to the Texas congressional
and attractions we have in Ector and neighing public; and delegation, the Secretary of Interior, mem
boring counties.” Whereas the establishment and mainte bers of the National Park Advisory Commitnance of a national park in the Guadalupe tee, the Director of the National Park SeryMountains, in and around McKittrick Can ice, the Governor and our State senator and
RESOLUTION yon, would be of great value to the entire representative.
Whereas the Guadalupe Mountain area in country as well as surrounding areas and
Culberson and Hudspeth Counties, Texas, is would afford year-round recreation in a set President, Pecos Chamber of Commerce.
now under study by the National Parks Servting of high rugged mountain peaks, run
ice for a possible designation as a suitable ning mountain water, and beautiful trees, TEXAS PERMIAN HISTORICAL SOCIETY,
and desirable national park site; and and shrubs; Now, therefore, be it
Odessa, Tex., September 17, 1963. Whereas said area is most fitting and suitResolved, The Commissioner's Court of We, members of the Texas Permian His able for a park site because of its outstandHudspeth County, Tex. assembled in regular torical Society, are very interested in the ing natural beauty and historical signifisession this 8th day July A.D. 1963 unani Guadalupe Mountains area becoming a na cance; and mously endorse the creation of a national tional park. Since we cover 16 counties in Whereas in the area is McKittrick Canyon park by the National Park Service of the the west Texas (Permian Basin) area we feel with plant life unique in the Southwest U.S. Government in North Culberson County the establishment of such a park in this being abundant in maple, wild cherry, ash, in the Guadalupe Mountains in the McKit area would be of benefit to Texas, and we walnut, madrone, etc.; in the upper elevatrick Canyon area.
feel that the history of Texas should be pre tions are El Capitan, landmark of the early Yours very truly, served as quickly as possible.
settlers in their movement to the West, and TOM H. NEELY. We would appreciate your consideration Guadalupe Peak, the highest point in Texas, of the enclosed resolution. Thank you.
8,751 feet, and where are found heavy stands Whereas the Guadalupe Mountain area in
Yours very truly,
of ponderosa, limber and pinon pine together
GERALD FUGIT, Culberson and Hudspeth Counties, Tex.,
with douglas fir and aspen; this being the is now under study by the National Parks
President. only location in Texas that has rainbow Service for a possible designation as a suit “Whereas the National Park Service is mak
trout and Rocky Mountain elk; plus a dense able and desirable national park site; and ing a study of the Texas Guadalupe Moun
population of mule deer, wild merriam turWhereas said area is most fitting and suit tains area to ascertain whether it is adapta
key, mountain sheep, black bear, mountain able for a park site because of its outstandble as a national park; and
lions and a normal population of small ing natural beauty and historical signifi “Whereas this area is not only important
game; and cance; and the Southwest being abundant in to the Permian Basin of Texas from the
Whereas this is one of the few areas remaple, wild cherry, ash, walnut, madrone, standpoint of its natural beauty but for its
maining in its natural virgin State in Texas, etc.; in the upper elevations are El Capitan, historical significance as well; and
much of the area never having been utilized landmark of the early settlers in their move
"Whereas historic El Capitan and Guada
for livestock and/or commercial purposes ment to the West, and Guadalupe Peak, the lupe Peak, long landmarks for the travelers
and which has the characteristics that meet highest point in Texas, 8,751 feet, and where through this area; old Pinery Station used
the criteria for park use as set forth by the are found heavy stands of ponderosa, limber
National Parks Service; and by the Butterfield Stage; Pine Springs used and pinon pine together with Douglas-fir by the cavalry and the Indians; Indian caves,
Whereas the National Parks Service now and aspen; this being the only location in campsites and trails, and trails used since
owns approximately 6,000 acres in the Texas that has rainbow trout and Rocky prehistoric times; all contained in the pro
Guadalupe Mountains, adjacent to and inMountain elk; plus a dense population of posed park area: Now, therefore, be it
cluding the entrance to the beautiful and mule deer, wild merriam turkey, mountain
"Resolved, That the Texas Permian His
spectacular McKittrick Canyon, a result of sheep, black bear, mountain lions and a nortorical Society in regular meeting in Crane,
the generous gift of Mr. Wallace Pratt, celemal population of small game; and Tex., on Sunday, September 15, does urge
brated Texas geologist, now being preserved Whereas this is one of the few areas rethat this area be made a national park and
by the Parks Service but being of insufficient maining in its natural, virgin state in Texas, that it be preserved because of its historic,
size to develop into a park; and much of the area never having been utilized scenic, and recreational value."
Whereas this location is only 35 miles from for livestock and/or commercial purposes and
Carlsbad Caverns National Park and could which has the characteristics that meet the
be operated in conjunction therewith, thus criteria for park use as set forth by the Na
ECTOR COUNTY HISTORICAL SURVEY
effecting a considerable saving; and tional Parks Service; and
Whereas the projected population of west Whereas the National Park Service now
Odessa, Tex., September 17, 1963. Texas demands more recreational areas to owns approximately 6,000 acres in the Guada The Ector County Historical Survey Com serve our own needs and those of tourists lupe Mountains, adjacent to and including mittee respectfully submit the enclosed res along U.S. Highway 385, and with the comthe entrance to the beautiful and spectac olution for your consideration.
pletion of the new highway from Orla, Tex., ular McKittrick Canyon, a result of the gen We feel that Texas should preserve all his in Loving County, to the New Mexico line, erous gift of Mr. Wallace Pratt, celebrated toric structures and all historic sites and we have a direct road from U.S. Highway 385 Texas geologist, now being preserved by the trails should be marked. We are of the to the Guadalupes that will serve the people Parks Service but being of insufficient size opinion that one of the best ways to insure in this west Texas area of the State of Texas, to develop into a park; and
the care of the Texas Guadalupe Mountains and also the tourists who may want to visit Whereas this location is only 35 miles from is to convert the area into a National Park. the Guadalupe Park area while traveling Carlsbad Caverns National Park and could
Mrs. GRACE KING,
along U.S. Highway 385: Now, therefore, be operated in conjunction therewith thus
Chairman. be it effecting a considerable saving; and
"Whereas it is the purpose of County His Resolved, That the Texas Division, InterWhereas this would add to the existing at torical Survey Committees in Texas to work national Parks Highway Association, in its tractions in the Pecos Valley and the Trans for the preservation and marking of historic regular quarterly meeting, meeting at DimPecos areas and would compliment our Bal sites, trails, and structures; and
mit, Tex., on October 19, 1963, do support
the designation of the said Guadalupe area "Whereas the Guadalupe Mountain area Members of the board are: Mr. Bill as a national park site; and order that in Culberson and Hudspeth Counties, Tex., Squires, chairman, 1913 Mesita; Mr. Sal copies of this resolution be sent to the Texas is now under study by the National Park Berroteran, 1018 St. John; Mrs. L. A. Velarde, congressional delegation, the Secretary of the Service for a possible designation as a suit 209 Lawton; Mrs. L. M. Davis, 621 Bolton; Interior, members of the National Park Ad- able and desirable national park site; and Mr. Wallace Lowenfield, 905 Thunderbird visory Committee, the Director of the Na "Whereas said area is most fitting and Drive; Mr. Barney Koogle, 4965 Love Road; tional Parks Service, the Governor, and our suitable for a national park site because of Mr. Dale Waters, 608 Caminoreal, and Mr. State senators and representatives.
its outstanding natural beauty and historical Gene Jordan, 8724 Coloma.
BYRON D. TATE, tional Parks Highway Association. park site would constitute a tourist develop Secretary, Park and Recreation Board. ment boom for all Texas, New Mexico, and
Whereas the Guadalupe Mountain area in WEATHERFORD CHAMBER OF COMMERCE, Arizona; and
Culberson and Hudspeath Counties, Tex., Weatherford, Tex., October 21, 1963. "Whereas the Mineral Wells Chamber of
is now under study by the National Parks Hon. RALPH YARBOROUGH, Commerce, Inc., desires to officially endorse
Service for a possible designation as a suitU.S. Senate, said area as a national park site: Now, there
able and desirable national park site: and Washington, D.C. fore, be it
Whereas said area is most fitting and suitDEAR SIR: The Weatherford Chamber of "Resolved, That on this the 7th day of
able for a park site because of its outstandCommerce would like to add its support to October 1963, the Mineral Wells Chamber of ing natural beauty and historical signifithe other communities of our State and the Commerce, Inc., does hereby go on record
cance; and great Southwest in securing national park as actively and vigorously endorsing and sup
Whereas in the area is McKittrick Canyon status for the Guadalupe Mountain area. porting the said Guadalupe area for designa- with plant life unique in the Southwest Be it hereby resolved, the Weatherford, tion as a national park.”
being abundant in maple, wild cherry, ash, Tex., Chamber of Commerce Board of Di
walnut, madrone, etc.; in the upper elevarectors fully realize the potential economic RESOLUTION OF CITY OF MINERAL WELLS, Tex. tions are El Capitan, landmark of the early value and tourist pleasures that can be de
Whereas the Guadalupe Mountain area in settlers in their movement to the West, and rived from a national park in the west Texas
Culberson and Hudspeth Counties, Tex., is Guadalupe Peak the highest point in Texas Guadalupe Mountain area,
now under study by the National Park Service 8,751 feet, and where are found heavy stands Be it also resolved that the people of for a possible designation as a suitable and of ponderosa, limber and pinon pine toWeatherford and Parker County will do desirable national park site; and
gether with Douglas-fir and aspen; this what is necessary and expected to make this
Whereas said area is most fitting and suit being the only location in Texas that has national park a success, through a coopera- able for a national park site because of its rainbow trout and Rocky Mountain elk; tive effort.
outstanding natural beauty and historical plus a dense population of mule deer, wild We solicit your consideration and support
merriam turkey, mountain sheep, black bear, of this project.
Whereas the creation of such a national mountain lions and a normal population of Sincerely, DARWIN Cox,
park site would constitute a tourist develop- small game; and President, Chamber of Commerce of Arizona; and ment boom for all Texas, New Mexico, and Whereas this is one of the few areas re
maining in its natural, virgin state in Texas, Weatherford, Tex.
Whereas the city of Mineral Wells, Tex., de much of the area never having been utilized Whereas the Highway and Transportation sires to officially endorse said area as a
for livestock and/or commercial purposes and the Tourist Committees of the Weather
national park site: Now, therefore, be it and which has the characteristics that meet ford Chamber of Commerce have recom
Resolved, That on this the 8th day of the criteria for park use as set forth by the mended to the chamber of commerce board
October 1963, the city of Mineral Wells, Tex., National Parks Service; and of directors the adoption of a resolution in does hereby go on record as actively and
Whereas the National Parks Service now favor of supporting the designation of the Guadalupe Mountain areas as a national park said Guadalupe area for designation as a
owns approximately 6,000 acres in the Guadvigorously endorsing and supporting the
alupe Mountains, adjacent to and including site; and national park.
the entrance to the beautiful and spectacuWhereas said area is most suitable and
N. S. CARLOCK,
lar McKittrick Canyon, a result of the gendesirable because of its natural beauty and
erous gift of Mr. Wallace Pratt, celebrated historical significance; and
Texas geologist, now being preserved by the Whereas the people of Weatherford and
Parks Service but being of insufficient size Parker County, Tex. (fully realizing the po
RESOLUTION OF ANSON, TEX., CHAMBER
to develop into a park; and tential economic value and tourist pleasures
Whereas this location is only 35 miles from that can be derived from a national park in Whereas the Guadalupe Mountain area in Carlsbad Caverns National Park and could the west Texas Guadalupe Mountain area) Culberson and Hudspeth Counties, Tex., is be operated in conjunction therewith thus will do what is necessary and expected to now under study by the National Park Serv- effecting a considerable saving; and make this project a success; and ice for a possible designation as a suitable
Whereas the projected population of west Whereas the Weatherford Chamber of and desirable national park site; and Texas demands more recreational areas to Commerce desires to officially endorse said Whereas said area is most fitting and serve our own needs and with the complearea as a national park site: Now, therefore, suitable for a national park site because of tion of the new highway from Orla in Loving be it
its outstanding natural beauty and his County to the New Mexico line, we have a Resolved, That on this 14th day of Octo- torical significance; and
direct road to the Guadalupes that will serve ber 1963, the Weatherford Chamber of Com Whereas the creation of such a national the cities of West Texas and the State of merce does hereby go on record as actively park site would constitute a tourist develop- Texas: Now, therefore, be it and vigorously endorsing and supporting the ment boom for all Texas, New Mexico, and Resolved, That the commissioners court said Guadalupe area for designation as a Arizona; and
of Andrews County in regular session, Sepnational park.
Whereas the Anson Chamber of Commerce tember 30, 1963, do support the designation We solicit your consideration and support desires to officially endorse said area as a of the said Guadalupe area as a National of this project.
national park site: Now, therefore, be it Park site; and order that copies of this
Resolved, That on this the 2d day of Oc Resolution be sent to the Texas CongresMINERAL WELLS
tober 1963, the Anson Chamber of Com sional Delegation, the Secretary of Interior, CHAMBER OF COMMERCE,
merce does hereby go on record as actively members of the National Park Advisory Mineral Wells, Tex., October 10, 1963.
and vigorously endorsing and supporting Committee, the Director of the National The Honorable RALPH YARBOROUGH,
the said Guadalupe area for designation as Parks Service, the Governor, and our State U.S. Senate, a national park.
senator and representative. Washington, D.C.
WENDELL O. BARBER,
Roy D. BENNETT, DEAR SENATOR YARBOROUGH: Enclosed is a
County Judge, Andrews County, Tex.
A. V. WOMACK, resolution asking that the Guadalupe
Manager. Mountain area be made a national park.
CHARLIE W. BURKETT,
County Clerk. For many years our highway committee and the people of Mineral Wells have worked for
EL PASO, TEX., the interest of Highway 180. This resolution
October 2, 1963.
RESOLUTION OF WINK, TEX., CHAMBER OF is presented to you in sincerity and with fore Hon. RALPH YARBOROUGH,
COMMERCE thought. Many resolutions are written, but U.S. Senate,
Whereas a committee of the Wink Chamber I did want to impress upon you a project that Washington, D.C.
of Commerce has personally visited and inis of great interest to us, and we sincerely DEAR SENATOR YARBOROUGH: At a regularly spected the Guadalupe Mountain area now hope that you will give it every considera scheduled meeting of the Park and Recre under consideration by the National Park tion. The tourist industry means a great ation Board of the City of El Paso, on Octo Service to become a part of the national deal to us and to the State of Texas.
ber 1, 1963, of which a quorum was present, park system and Very truly yours,
a resolution was adopted supporting the Whereas we find in McKittrick Canyon GRADY L. ELDER, Jr. Guadalupe area as a National Park.
plant life that is unique in the Southwest
being abundant in maple, wild cherry, ash, and requested to establish in the Guadalupe the tax on growth income shall be reduced oak, walnut, madrone-sometimes called Mountains of west Texas an area to be known by an amount equal to one-half the tax manzanita-with the usual desert life of as Guadalupe Peak National Park, and there otherwise computed on the basis of such grasses, wild flowers, cactuses, yucca, sotol, by recognize the great natural beauty of rates: Provided, That such reduction shall and ocotillo; and
the area and preserve its uses and enjoyment not exceed the tax for the first immediately Whereas in the upper elevations are El to the public.
preceding full taxable year: Provided further, Capitan, landmark of the early settlers in Introduced, passed, adopted, and approved That reductions of less than $15 shall not be their movement to the West and Guadalupe this 13th day of June 1963.
recognized.' Peak, the highest point in Texas, 8,751 feet,
“(d) TECHNICAL AMENDMENT.-Section 12 and where there are found heavy stands of
is amended by renumbering paragraphs (1) ponderosa pine, Douglas fir, limber pine,
through (8) as (2) through (9), respectively, pinon pine, and some aspen; and
and by inserting before paragraph (2) (as Whereas this is the only location in Texas
renumbered) the following new paragraph: that has rainbow trout and Rocky Mountain
" (1) For definition of growth income, elk plus a dense population of mule deer REDUCTION OF INDIVIDUAL AND
see section 64.' and wild merriam turkey, a few mountain
"SEC. 112. Tax REDUCTION PAYBACK. sheep, black bear, and mountain lions plus CORPORATE INCOME TAXES “(a) INDIVIDUALS.-Part I of subchapter A a normal population of small game such as AMENDMENTS (AMENDMENT NO. of chapter 1 (relating to tax on individuals) bobcat, raccoons, skunks, porcupine, and the
is amended by renumbering section 5 as secever-present road runner; and
tion 6, and by inserting after section 4 the Whereas this is one of the few areas re
Mr. MILLER. Mr. President, I submit following new section: maining in its natural virgin state in Texas, an amendment, intended to be proposed
" 'SEC. 5. TAX REDUCTION PAYBACK. much of the area never having been utilized by me, to the bill (H.R. 8363) to amend for livestock and/or commercial purposes and
“'(a) The amount of tax redutcion atthe Internal Revenue Code of 1954 to which has the characteristics that meet the
tributable to growth income provided for in reduce individual and corporate in sections 1 and 3 shall be voided and the recriteria for park use as set forth by the
come taxes, to make certain structural National Park Service; and
duction shall become a part of the tax due Whereas the National Parks Service now
changes with respect to the income tax, and payable for the following taxable year to owns approximately 6,000 acres in the Guada and for other purposes. I ask that the
the extent prescribed in subparagraph (b) lupe Mountains, adjacent to and including amendment be printed, appropriately re
“'(b) If a taxpayer's combined income the entrance to the beautiful and spectacular ferred, and printed in the RECORD.
from wages and salaries, rents, ordinary
dividends, royalties (other than royalties McKittrick Canyon, a result of the generous The PRESIDENT pro tempore. The receiving special tax treatment), interest, gift of Mr. Wallace Pratt, celebrated Texas
amendment will be received, printed, and geologist, now being preserved by the Park
and business and farming (with adjustments appropriately referred; and, without ob- provided in section 64 applicable to the curService but being of insufficient size to de
jection, the amendment will be printed rent taxable year) is less than such combined velop into a park; and Whereas this location is only 35 miles in the RECORD.
income (with adjustments provided in secfrom Carlsbad Caverns National Park where
The amendment (No. 311) was re
tion 64 applicable to the first immediately approximately 550,000 visitors per year are ferred to the Committee on Finance, as
preceding taxable year) for the year of tax
reduction due to growth income, the tax all potential tourists for west Texas, each follows:
reduction shall be voided according to the tourist being worth $8.56 per day; and Whereas this would add to the chain of
On page 1, beginning with line 3, strike out proportion that the decrease bears to the
all through line 4 on page 2 (section 1 of amount of growth income on the basis of existing attractions already in this area and the bill).
which said tax reduction was computed: thus prolong the stay of tourists in west
On page 2, line 5, strike out “SEC. 2" and Provided, That said tax reduction shall not Texas; and insert "SECTION 1”.
be voided to the extent said decrease is atWhereas the population explosion of Texas
On page 2, beginning with line 14, strike tributable to the retirement or death of a alone will demand more and more recrea
out all through line 23 on page 27 (title I of tional areas to serve our own needs; and
taxpayer (or his spouse) or to losses due to the bill), and insert the following:
fire, flood, drought, windstorm, theft, or Whereas we should lend every effort to the preservation of this virgin land for gen"TITLE I-REDUCTION OF INCOME TAX RATES ON
other casualty, not covered by insurance or
otherwise: Provided further, That if said folerations yet unborn so they might know
lowing taxable year is a short year due to the nature of the world in its creation: Now, "SEC. 111. INCENTIVE TAXATION OF GROWTH
termination of an estate or trust, such comtherefore, be it
bined income (with adjustments provided Resolved, That the directors of the Wink
“(a) INDIVIDUALS.-Section 1 (relating to in section 64 applicable to the current taxChamber of Commerce recommend this res
tax on individuals) is amended by striking able year) shall be annualized for the purolution be adopted.
out subsection (d) and inserting in lieu pose of computing said decrease, if any.' Respectfully submitted.
thereof the following new subsections: F. M. BALLARD,
“(b) CORPORATIONS.—Part II of subchap"'(d) Tax ON GROWTH INCOME.—Notwith ter A of chapter 1 (relating to tax on corPresident, Wink Chamber of Commerce.
standing the rates of tax prescribed above, porations) is amended by renumbering sec
the tax on growth income shall be reduced tion 12 as section 13, and by inserting after RESOLUTION 228
by an amount equal to one-half the tax section 11 the following new section: Resolution requesting the establishment of a otherwise computed on the basis of such
“ 'SEC. 12. Tax REDUCTION PAYBACK. rates: Provided, That such reduction shall national park in the Guadalupe Mounnot exceed the tax for the first immediately
“'(a) The amount of tax reduction attains, to be known as Guadalupe Peak Nafull taxable year: And provided further, That
tributable to growth income provided for in tional Park, and requesting the favorable reductions of less than $5 shall not be rec
section 11 shall be voided and the reduction consideration of the Congress of the United ognized.
shall become a part of the tax due and payStates in establishing such area as a na
"'(e) CROSS REFERENCES.
able for the following taxable year to the tional park
“'(1) For definition of taxable income,
extent prescribed in subparagraph (b). Whereas the City Council of Carlsbad, see section 63.
“!(b) If a corporation's combined income Eddy County, N. Mex., has been petitioned by "'(2) For definition of growth income,
from rents, ordinary dividends, royalties its citizens to recognize the Guadalupe Peak see section 64.”
(other than royalties receiving special tax National Park as a place well situated and “(b) OPTIONAL TAX ON INDIVIDUALS.-Sec
treatment), interest, and business and farmestablished for a national park; and
tion 3 (relating to optional tax if adjusted ing (with adjustments provided in section Whereas said area is located in close prox gross income is less than $5,000) is amended
64 applicable to the current taxable year) imity to the Carlsbad Cavern National Park by adding at the end thereof the following:
is less than such combined income (with and is an area of great natural beauty readily “ 'Provided, That the tax on growth in
adjustments provided in section 64 applicable accessible by the public. That the same come shall be reduced by an amount equal
to the first immediately preceding taxable should be preserved for the enjoyment and to one-half the tax otherwise computed year) for the year of tax reduction due to pleasure of the public as a whole; and
under the table; but such reduction shall not growth income, the tax reduction shall be Whereas the mayor and City Council of exceed the tax for the first immediately pre voided according to the proportion that the the City of Carlsbad, Eddy County, N. Mex., ceding full taxable year, and reductions of decrease bears to the amount of growth indesire to see the establishment of such area less than $5 shall not be recognized.'
come on the basis of which said reduction as a national park, and urge the public off "(c) CORPORATIONS.-Section 11 (relating was computed: Provided, That said tax recials to take such action as is necessary to to tax on corporations) is amended by re duction shall not be voided to the extent create and consummate the same: Now, designating subsection (d) as (e), and by said decrease is attributable to losses due to therefore, be it
inserting after subsection (c) the following fire, food, drought, windstorm, theft, or Resolved by the City Council of the City of new subsection:
other casualty, not covered by insurance or Carlsbad, N. Mex., That the Congress of the "'(d) TAX ON GROWTH INCOME.—Notwith otherwise: Provided further, That if said folUnited States be, and it is hereby, petitioned standing the rates of tax prescribed above, lowing taxable year is a short year due to
liquidation, dissolution, or reorganization, as capital assets, the capital loss carryover ules-title I of the bill—and also would such income (with adjustments provided in deduction, net operating loss deductions, and strike out the new optional tax provisection 64 applicable to the current taxable the additional first-year depreciation deduc- sions and optional tax tables contained year) shall be annualized for the purpose of tion authorized by section 179.
in title III. computing said decrease, if any."
"+"(2) Recognized income due to recovery "SEC. 113. DEFINITION OF GROWTH INCOME. of bad debts, prior taxes, and delinquency
"Part I of subchapter B of chapter 1 (re amounts, and due to improvements by a lating to definition of gross income, adjusted
AMENDMENT OF FOREIGN ASSISTlessee. gross income, and taxable
ANCE ACT OF 1961—AMENDMENTS amended by adding at the end thereof the theft, or other casualty not covered by in (AMENDMENT NO. 312) following new section: surance or otherwise.
Mr. GRUENING. Mr. President, I “ 'SEC. 64. GROWTH INCOME DEFINED.
"1"(4) Income resulting from a change in
send to the desk an amendment to H.R. "'(a) For purposes of this subtitle, the method of valuing inventory, method of acterm "growth income” means the excess of counting, or method of depreciation when
7885, the Foreign Assistance Act of 1961, the combined income from the current tax such change results from action of the Com
cosponsored by my colleague [Mr. BARTable year from wages and salaries, rents, missioner.”
LETT), which aims at securing compenordinary dividends, royalties (other than “'(d) In the case of corporations, the com sation for the fishermen whose vessels, royalties receiving special tax treatment), bined income for the base year shall not be traps, and other equipment are damaged interest, and business and farming (with less than such income (with the same ad by foreign invading vessels. adjustments provided below) over such justments) for the taxpayer's calendar or The PRESIDENT pro tempore. The combined income (not less than zero) for fiscal year 1963 or (if the taxpayer was not amendment (No. 312) will be received, the first immediately preceding full taxable in existence or was inactive during such
printed, and lie on the table. year (with adjustments provided below), year) the first full taxable year thereafter: hereinafter referred to as the “base year”. Provided, That the taxpayer may elect in lieu
Mr. GRUENING. Mr. President, we “(b) With respect to the current taxable of such limitation to use the average of such
have a very serious situation in Alaska, year, strike out the following:
combined income (with the same adjust- where, in the last 2 years, Japanese and "<"(1) Gains and losses from the sale or ments) for calendar or fiscal year 1963 and Russian vessels have invaded our shores. exchange of capital assets or property treated the two immediately preceding full taxable They have ridden roughshod over local as capital assets, the capital loss carryover years (or, if the taxpayer was not in existence fishermen. They have pulled up crab deduction, and net operating loss deduction.
for such period, the first immediately preced"•"(2) Recognized income due to recovery
traps. At present there is no way of ing full taxable year) if active during such of bad debts, prior taxes, and delinquency period.
reimbursing them by law. Nothing is amounts, and due to improvements by a
done by the administration to stop this
“ 'In the case of a reorganization, the limlessee.
action but a nice protest to stop it, which ““(3) Net income from illegal activities.
itation on the base year of the continuing "1"(4) Lump sum income which the taxcorporation shall be computed by using the
is completely inadequate. The Russians' combined income for calendar or fiscal year answer to the stopping of convoys is an payer may ratably allocate for tax purposes except to the extent of the portion ratably to the reorganization; and if the combined 1963 of the corporations which are parties indication of how they act.
The least we can do is to make proviallocable to the current taxable year.
income of fiscal or calendar year 1963 and sion to compensate our own fishermen “““(5) Losses from fire, flood, windstorm,
the two immediately preceding taxable years theft, or other casualty not covered by in
for the losses they have suffered. That is (or first immediately preceding taxable year, surance or otherwise.
a perfectly justifiable goal. I hope the "6"(6) Income resulting from a change in as the case may be) is used in lieu of such
amendment will be favorably looked limitation, the combined income for such method of valuing inventory, method of accounting, or method of depreciation. period of the corporations which are parties
upon. I intend to discuss it more fully “ ““(7) Dividend income from a corporation to the reorganization shall be used.
when I call it up. in excess of 125 percent of such income
“ '(e) Where income or deductions have
Mr. DOMINICK submitted amendreceived from the corporation in the previous been arbitrarily shifted from one year to an ments (No. 314), intended to be proposed
by him, to House bill 7885, supra, which taxable year, or in excess of current earnings other by a taxpayer for no business purpose of said corporation, whichever excess amount
other than reduction of taxes arising from were ordered to lie on the table and to is the greater, where 50 percent or more of
the reduced tax rates on growth income, the be printed. the total combined voting power of all
Commissioner is authorized to make such classes of stock of said corporation is owned
adjustments as are necessary to protect the by the taxpayer. revenue.
IMPROVEMENT OF THE NATIONAL "<"(8) In the case of a taxpayer other than “ '(f) In determining ownership of stock
TRANSPORTATION SYSTEM a corporation, income from a business or a for purposes of this section, actual or con
AMENDMENT (AMENDMENT NO. partnership which represents the continua
structive ownership (under section 318) shall tion of the business of a corporation, 50 perbe taken into account.
313) cent or more of the total combined voting
“'(g) Where a joint return is filed for the Mr. MAGNUSON. Mr. President, by of all classes of stock of which is owned by
current taxable year and separate returns request, I submit, for appropriate referthe taxpayer. (This provision shall not were filed (either as married or single in
ence, an amendment, intended to be proapply after the first full taxable year fol- dividuals) for the base year, the base year's posed by me, to the bill (S. 1062) to prolowing cessation of such business by the corporation.)
justments specified above) of both returns vide for strengthening and improving the "1"(9) In the case of a corporation, in unless the income on the joint return repre
national transportation system, and for come which represents the continuation of sents the actual income of only one spouse.' other purposes. I ask unanimous conthe business of another corporation merged
“SEC. 114. EFFECTIVE DATE.
sent to have printed in the RECORD a or consolidated with the taxpayer or which "The amendments made by this title shall letter from the Chairman of the Civil represents the continuation of the business be effective January 1, 1964. In the case of Aeronautics Board, the Chairman of the of another corporation of which 50 percent taxable years ending prior to December 31, Federal Maritime Commission, and the or more of the total combined voting power 1964, the tax reduction provided for in this Chairman of the Interstate Commerce of all classes of stock is owned by the cor title shall be reduced according to the pro- Commission, requesting the submission poration. (This provision shall not apply portion that the number of months not fallafter the first full taxable year following ing within the calendar year 1964 bears to
of the proposed amendment. such merger or consolidation or cessation of twelve."
The PRESIDENT pro tempore. The such business by the other corporation.) On page 278, beginning with line 1, strike amendment will be received, printed,
“'“(10) In the case of a corporation, the out all through line 20 on page 304 (title III and appropriately referred; and, without decrease in deductions for charitable con of the bill).
objection, the letter will be printed in tributions (under section 170) below such Amend the title so as to read: “An Act to the RECORD. deductions for the first immediately preced- amend the Internal Revenue Code of 1954 to
The amendment was referred to the ing full taxable year. encourage economic growth by providing for
Committee on Commerce. "<"(11) In the case of estates and trusts, reduced income tax rates on growth income, the decrease in deductions for income paid to make certain structural changes with re
The letter presented by Mr. MAGNUSON over to beneficiaries below such deductions spect to the income tax, and for other pur is as follows: for the first immediately preceding full tax poses."
CIVIL AERONAUTICS BOARD, able year where such payment is discreMr. MILLER. Mr. President, this
Washington, D.C., October 16, 1963. tionary."
Hon. WARREN G. MAGNUSON, “'(c) With respect to the base year, de
amendment incorporates what I call my Chairman, committee on Commerce, U.S. lete the following: incentive taxation-growth income plan.
Senate, Washington, D.C. "+"(1) Gains and losses from the sale or It would substitute this language for the DEAR MR. CHAIRMAN: In its report to your exchange of capital assets or property treated proposed reduction in tax rate sched committee dated September 30, 1963, on s.
1061 and S. 1062, the President's transporta- mission recommend that the provisions en redevelopment, through legislation tion bills, the Board stated with respect to closed herewith be substituted for those of passed by the 87th Congress. section 4 of S. 1062, amending section 1003 section 4 of S. 1062, and that they be en
In effect, Mr. President, Congress had of the Federal Aviation Act of 1958 so as acted as being in implementation of the to permit common carriers subject to the recommendation in the President's transpor- given added emphasis to the concept jurisdiction of the Board, the Federal Mari- tation message that the Congress should that education is not solely a vital process time Commission, and the Interstate Com “declare as a matter of policy that through to which our younger citizens are to be merce Commission to enter into joint rates routes and joint rates should be vigor- subjected, but that it is a matter to which and provide for their regulation by a joint ously encouraged, and authorize all trans all citizens must continually be exposed. board composed of representatives of such portation agencies to participate in joint The pace of technological change and agencies, that although it had favored the boards."
the rapid advance of knowledge make enactment of similar provisions in bills in Advice has been received from the Bureau
this particular form of continuous rethe prior Congress, the Chairmen of the three of the Budget that there is no objection training essential to individual and naagencies had concluded that further analysis to the submission of these amendments and evaluation of the technical problems
from the standpoint of the administration's tional welfare. of joint rates and joint boards was desirable.
program and their enactment would be in During the debate on the most reThe Board further stated that legislation accord with the program of the President. cently considered program, H.R. 4955, I representing the joint efforts of the Board,
supported an amendment to reduce the the Federal Maritime Commission, and the
ALAN S. BOYD,
fiscal authorization for the vocational Interstate Commerce Commission was under
Chairman, Civil Aeronautics Board.
education program to the level approved consideration in the executive branch, and
by the House. It will be recalled that that it deferred its comments with respect Chairman, Federal Maritime Commission. to section 4.
LAURENCE K. WALRATH,
the House had voted to authorize $630 The three agencies have cooperated in the Chairman, Interstate Commerce Com
million for the first 5 years for grants preparation of provisions intended as
to the States. The Senate committee stitute for section 4 of S. 1062, which are
proposed $1.01 billion, or almost a 60 submitted herewith. These provisions differ
percent increase. It will further be reprincipally from the present provisions of ENROLLED BILLS PRESENTED called that the authorization voted by section 4 in that they provide greater detail with respect to the internal organiza The Secretary of the Senate reported the House was six times that originally tion of the joint board, standards for its ac that on today, November 7, 1963, he pre- requested by the President. tions, and its powers and duties. sented to the President of the United
Mr. President, my vote to support the In this connection, attention is called to
House version of the vocational educaStates the following enrolled bills: the fact that the joint board in being au
tion proposal was not one in opposition thorized to prescribe joint rates is given
S. 876. An act to authorize the Adminis
to vocational education. It represented powers similar to those presently exercised
trator of General Services to convey certain by the three agencies with respect to indi
lands in Prince Georges County, Md., to the support of an adequate program, and
American National Red Cross; and vidual rates, i.e., power to prescribe the law
at the same time demonstrated my con
S. 1201. An act for the relief of Dr. James cern for the proliferation of vocational ful rate, as well as the maximum or mini
education programs. mum, or maximum and minimum rate to be T. Maddux. observed. The three agencies recognize,
I ask unanimous consent that there however, that in the event that legislation
be printed in the RECORD at this point a
VOCATIONAL EDUCATION similar to s. 1061, withdrawing from the
brief table I have had compiled. It three agencies authority to determine that Mr. PEARSON. Mr. President, voca- shows a number of the major vocational a rate or charge is lower than a reasonable tional education has been the subject of education programs currently in effect, minimum rate or charge in the transporta considerable congressional attention and several proposals still pending. It tion of bulk commodities and certain agri- during this session of Congress. It has lists the specific program, their current ing from two of them similar authority with been viewed as a vital instrument for status, the type of training they provide, respect to passengers, is enacted, it will be dealing with problems of unemployment, the administering agencies, and the apnecessary to similarly limit the powers of juvenile delinquency, and the elevation propriation for each. the joint board in this respect.
of the status of minorities. It was linked There being no objection, the table The Board, the Federal Maritime Commis- to the reduction of tariffs, through the was ordered to be printed in the RECORD, sion, and the Interstate Commerce Com- Trade Expansion Act of 1962, and to area as follows:
Status of vocational education programs
Smith-Hughes Act, 1917----- In effect.
Teachers of vocational education subjects for Health, Education, and $7,383,700 annually.
$29,225,000 annually. 1946.
for youths in and out of school. Title II of George-Barden do..
Training of practical nurses..
$5,000,000 annually through fiscal year Act, 1956.
1965. Title III of George-Barden _do.. Vocational training for youths in and out of ----do-----
$15,000,000 annually through fiscal year Act, 1958. school in technical fields.
1964. Area Redevelopment Act------ do..
Retraining for the unemployed in depressed Health, Education, and $14,500,000 annually through fiscal year areas.
Welfare and Labor. 1965. Manpower Development and Lilo.
Retraining for unemployed, on-the-job training,
$655,000,000 over a 4-year period (fiscal Training Act. and vocational training.
year 1962–65). Trade Expansion Act..
Maximum per worker of $65 per week dergoing retraining as a result of economic
for 78 weeks. dislocations of the act. Vocational Education Act of In conference...
Expanded State programs, research, school Health, Education, and $1,010,000,000 over 4 years. 1963.
Welfare. MDTA amendment (1965) -- Passed in Senate. Literacy training and vocational training for Health, Education, and Additional $200,000,000 over a 2-year
youths and school dropouts.
Welfare and Labor. period (fiscal year 1964–65). ARA amendment (1963). Rejected in House; Retraining for the unemployed in depressed Health, Education, and Additional $5,500,000 over 2-year period passed the Senate. areas.
(fiscal year 1964-65). Youth employment bill... Passed Senate, reported Work experience and training for youth from Labor.--
$100,000,000 in fiscal year 1964; re- ! in House. 16 to 22.
mainder to be determined later.
Mr. PEARSON. Mr. President, I am vocational education programs at the training features of the Area Redevelopment cognizant of the report of the advisory State level.
Act, the Manpower Development and Trainboard convened by the Secretary of Nevertheless, I point to the remarks ing Act, and the unemployment insurance Health, Education, and Welfare to re contained in the minority views of the program are impairing the effectiveness of view vocational education programs. It
our training and retraining efforts. We beJoint Economic Committee in the 1963
lieve it is urgent for the administration is gratifying that the Senate committee Joint Economic Report (S. Rept. No. 78, to examine the relationship of these prorespected some of the recommendations 88th Cong., p. 91):
grams to one another and to provide for of that panel. It is also important to
The redundancy and inconsistency which
their more effective coordination in order note that H.R. 4955 made a particular exist among the adjustment provisions of
to better promote the objectives of the propoint of emphasizing consideration of the Trade Expansion Act of 1962, the re- grams.