or other publication issued by any department or other establishment in the executive branch of the Government."

LEGISLATIVE ESTABLISHMENT APPROPRIATIONS

Mr. WARREN. I ask that the Chair lay before the Senate the action of the House of Representatives on certain amendments of the Senate to the legislative appropriation bill.

The VICE PRESIDENT laid before the Senate the action of the House, which was read, as follows:

IN THE HOUSE OF REPRESENTATIVES, UNITED STATES,

May 10, 1928. Resolved, That the House recede from its disagreement to the amendment of the Senate No. 46 to the bill (H. R. 12875) entitled "An act making appropriations for the legislative branch of the Government for the fiscal year ending June 30, 1929, and for other purposes," and concur therein.

That the House recede from its disagreement to the amendment of the Senate No. 42, and agree to the same with an amendment as follows:

After the word "Rules," on page 25, line 9, insert the following: "without compliance with sections 3709 and 3744 of the Revised Statutes of the United States: Provided, That the Architect of the Capitol is authorized, within the appropriation herein made, to enter into such contracts in the market, to make such expenditures (including expenditures for furniture, material, supplies, equipment, accessories, advertising, travel, and subsistence), and to employ such professional and other assistants without regard to the provisions of section 35 of the public buildings omnibus act, approved June 25, 1910, as amended, as may be approved by such committee."

That the House recede from its disagreement to the amendment of the Senate No. 43, and agree to the same with an amendment as follows: In lieu of the language as proposed by the Senate insert the following: "without compliance with sections 3709 and 3744 of the Revised Statutes of the United States."

Mr. DILL. Mr. President, what is this new power which is given the Architect of the Capitol?

Mr. WARREN. It is the perfection of an amendment that was adopted in the last hours of the consideration of the bill, to expend $500,000 in remodeling the Senate Chamber. On the floor, under unanimous consent, another amendment was added. Upon the matter going to the House, they felt that it was imperfect. They have perfected it, and we propose to concur in their action.

Mr. DILL. It does not change the effect of the amendment? Mr. WARREN. It makes it better; that is all.

I move that the Senate concur in the amendments of the House to the amendments of the Senate Nos. 42 and 43. The motion was agreed to.

PROPAGANDA IN FAVOR OF PUBLIC UTILITIES

Mr. WALSH of Montana. Mr. President, I have on more than one occasion had incorporated in the RECORD Summaries of testimony given before the Federal Trade Commission of the investigation now being conducted by it under a resolution of the Senate concerning public utilities. I invited special attention to the fact that books, pamphlets, and other literature, prepared by paid agents of the utilities companies, had been introduced in the schools for the purpose of poisoning the minds of our youth.

I have learned that considerable indignation has been aroused over these revelations in the State of Connecticut, so much so that a pamphlet referred to as a "public-utility catechism' has been banned from the schools of a number of cities of Connecticut and particularly from the Bridgeport schools. The Bridgeport Times-Star of Monday, May 7, 1928, had a ringing editorial upon this menace, which I ask may be read from the desk.

The VICE PRESIDENT. Without objection, the clerk will read, as requested.

The Chief Clerk read the editorial, as follows:

[From the Bridgeport Times-Star, Monday, May 7, 1928]

NEVER TOO LATE TO MEND

The teaching body of Bridgeport must be practically of one mind concerning the action of their superintendent, Carrol R. Reed, in banning the Willard public-utility catechism from the curriculum of our public schools. The time-honored phrase, so universally quoted throughout American life, that "eternal vigilance is the price of liberty" never more truly applies than in such instances as these.

Our school officials should set themselves against such traps, because the woods are full of wily, cunning schemers, who are well paid by private plutocratic agencies, to play up their particular brand of propaganda.

Our children are entitled to know the facts of life and the lessons which may fairly be drawn therefrom. It is not fair to fill them with half truths or permit the teaching to them of deductions drawn by those who have special interests to serve. There ought to be no chicanery practiced in this department of life. Our prospering and dividend-enriching public utilities, most of which, by the way, enjoy a monopoly of their service in their own field, do not need to resort to such practices. They are entitled to have their view of what they conceive to be the evils of municipal or public ownership of utilities publicly paraded, but they err if they assume they are entitled to an exclusive hearing. The opponents of their views have an equal right to be heard. Our public schools are not intended to be used as a feeding ground for such exploitation. These are problems for the more adult. Hitherto they have been fought out in legislative halls or in the forum of the press and in public addresses.

Wealth, power, and privilege organized are forces in American life which can not be denied. But none of these nor all combined are now or ever will be powerful enough to destroy the fundamental principle underlying free and popular education.

Know the truth that the truth may make you free, stands to-day as it has since the inception of our Republic. We submit that teaching such as it was sought to convey in these partisanly prepared pamphlets is against the ethics of this cherished principle.

In banning this propaganda from our schools Superintendent Reed will be upheld by all fair-minded people. It is to his credit that when apprised of what was going on here, he acted with firmness and prompt

ness.

Mr. WALSH of Montana. I offer for the RECORD, without reading, another editorial from the same paper.

The VICE PRESIDENT. Without objection, the editorial will be printed in the RECORD.

The editorial is as follows:

[From the Bridgeport Times-Star, Thursday, May 3, 1928]

EDUCATING THE PUBLIC

Clarence G. Willard, of New Haven, contributed some illuminating information to the Federal Trade Commission before which body he was called on Wednesday to tell of his activities as a publicity agent for various public utilities of Connecticut. Mr. Willard is the author of the Connecticut Public Utility Catechism, which, he said, is in use in some 70 high schools of the State.

Such public utility corporations as the New Haven road, the telephone company, the Connecticut Co., and the Connecticut Light & Power Co. furnish most of the financial sustenance for the employment of Mr. Willard, who is the secretary of the Connecticut committee on public utilities.

Connecticut newspapers, according to Mr. Willard, have used his "boiler plate" and clip-sheet stuff without disclosing its source,

These oracles of public opinion will find it a bit awkward to give three cheers for the sentiment expressed by Mr. Willard in a letter which he wrote to a fellow public utility press agent in a larger field. This letter was identified by Mr. Willard as one he wrote. In it he said:

"Connecticut has a good public opinion of utilities and is not bothered by public or political opposition on the whole.

"We can show exceptional newspaper cooperation and exceptional high-school cooperation, and in taking good care of both of these matters we apparently are more than satisfying our company membership." We hasten to congratulate Mr. Willard upon his success as an evangelizer.

We do not know whether the success he has achieved in softpedaling opposition to the priceless charter privileges which this State has conferred, without remuneration, to numerous groups abiding without its confines is due to the efficacy of his school catechism or to his boiler plate and clip sheet.

Either one of these two fountains of embellished intelligence is in line for congratulations. Which shall it be? Perhaps the boiler-plate and clip-sheet users may inform us.

Mr. WALSH of Montana. More recent testimony discloses that similar literature has been introduced into the schools of Ohio, Georgia, and Florida. An article in the Washington Herald of May 10, by Mr. Clapp, tells about the revelations concerning the introduction of this matter into the schools of Ohio. I offer that for the RECORD, without reading, and I do so particularly because it discloses that a book, gotten out by the paid agents of the utilities company, has been circulated under the pretended authority of the Smithsonian Institution. Mr. NORRIS. Mr. President, the Senator refers to Mr. Wyer?

Mr. WALSH of Montana. Yes.

Mr. NORRIS. I am going to offer, later in the day, a letter from Mr. Wyer.

The VICE PRESIDENT. Without objection, it is so ordered.

The article is as follows: EVIDENCE GIVEN OF PROPAGANDA PUT OUT UNDER FEDERAL FRANKPAMPHLET ATTACKING CANADIAN PLANT SHOWN ISSUED AS A SMITHSONIAN PUBLICATION-$3,000 PAID TO DOCTOR WYER-190,000 TEXTBOOKS ATTACKING PUBLIC OWNESHIP ISSUED TO PUBLIC SCHOOLS IN STATE

By Edwin J. Clapp

Ohio Day was celebrated yesterday at the big fair being held in the hearing room of the Federal Trade Commission investigating the operations of the organized power interests in getting control of schools, press, and legislature.

The Ohio gang disclosed themselves as being fully as capable as their brothers in Pennsylvania and Connecticut, who testified last week.

SMITHSONIAN USED

The central figure in to-day's testimony was Dr. Samuel S. Wyer, who in 1924 "agreed to accept " from the National Electric Light Association $3,000 and expenses for writing a pamphlet attacking Government ownership in general and the Ontario hydroelectric power commission in particular. Wyer succeeded in getting the pamphlet put out as a publication of the Smithsonian Institution, to the great subsequent embarrassment of that institution.

Publicity Director George F. Oxley, of the National Electric Light Association, testified he had no doubt Wyer received the money as agreed. Managing Director Aylesworth, of the National Electric Light Association in 1925, stoutly denied his association had paid a cent for writing the pamphlet. It was hastily put out in January, 1925, and sent through the country under Government frank, just at the time the Muscle Shoals bill was up for vote.

RESENTED BY CANADA

An international incident was made of the matter when Sir Adam Beck, head of the public-owned Ontario hydroelectric bitterly attacked Wyer's statements and arraigned the Smithsonian for sponsoring an allegedly mendacious attack upon the chief public enterprise of a friendly nation.

Wyer was disclosed yesterday as the paid author of the latest antiBoulder Dam pamphlet, which he was hired to write by the Ohio State Chamber of Commerce, this organization for some reason interesting itself in broadcasting the pamphlet throughout the country. The official anti-Boulder Dam publication of the power lobby, the joint committee of National Utility Associations, was produced by Dr. Frank Bohn, formerly coauthor of communistic literature with William D. ("Big Bill") Haywood. Bohn got $800 for his effort. Wyer's pay from the Ohio State chamber was not disclosed.

WYER ASSAILED BY LEWIS

It was learned in Washington yesterday that in January of this year John L. Lewis, president of the United Mine Workers of America, denounced Wyer for a pamphlet he wrote for the coal operators. The Ohio State Chamber of Commerce, which has been the center of antiBoulder Dam agitation and resolutions in State chambers throughout the country, yesterday had in the commission's record a recommendation of its pubiic utilities committee, dated March 29, 1928, against the Colorado River project. It was revealed that this approved the Wyer pamphlet in the face of protests from Commissioner of Reclamation Elwood Mead; Charles L. Childers, general counsel for the Imperial Irrigation District of California; and T. A. Panter, Los Angeles electric engineer.

The committee attacked Secretary Work's recommendation that the dam be built with the following passage in its resolution:

"Here is another Federal bureau eagerly grasping for power and jealously defending one of its projects. It is another example of the tendency toward consolidation of power in the Federal Government."

An elaborate organization of women's committees and women speakers was disclosed when the commission admitted into the record the minutes of a meeting of the women's committee, public relations national section, National Electric Light Association, at the Edgewater Beach Hotel, Chicago, August 22-23, 1927.

Quotations follow:

PROPAGANDA OUTLINED

"Study of private and political ownership of industry will be the important topic of this year's study program. A list of suitable material will be prepared and offered to the membership. The joint committee of Utility Associations is now sending its weekly bulletin to all members of the national committee.

“Training of women who have shown an aptitude for speaking in public should be continued. Addresses for schools are urged particularly. The audiences of young people represent families not always reached through women's or commercial clubs.

"Invitations to club women to attend regular women's committee meetings result in better acquaintance and frequently in opportunities to utility people to appear before clubs, etc.

"The study of the economics of utilities should be one of the important subjects in every committee meeting. Some of the material suit

able for such study is Dean Heilman's lectures, which are recommended in all committee programs."

One of Dean Ralph E. Heilman's lectures, reprinted and circulated by the national women's committee, asserts that reduction of rates by a public-service commission is a confiscation of property forbidden by the United States Constitution.

Ira L. Grimshaw, assistant to the director of the power lobby in New York, yesterday testified that Ernest C. Greenwood, former member of the Board of Education in Washington, was not only paid $5,000 for writing a propaganda book, "Aladdin U. S. A.," but also received an unnamed sum for making an "editorial survey" of newspapers with respect to their views of public ownership, delivered to Greenwood's employers last July.

CHILDREN TAUGHT

text

Cross-questioned by Judge Robert E. Healy, commission chief counsel, F. L. Bollmeyer, director of the Ohio committee on public utility information, testified children in 650 Ohio high schools, in 300 cities and towns, are taught about power and utilities from a textbook compiled by Bollmeyer's committee, entitled "Aladdins of Industry: A book compiled especially for use in the schools and colleges of Ohio, comprising a survey of several major public services. Fifth edition." According to its preface, the textbook is to be used as follows: "Compiled for use of students in English, current topics, science and social science classes, and for reference in preparing debates. It is suggested that the questions on the text at the end of each chapter be used by class leader or by the instructor in a 10-minute quiz." "Aladdins of Industry" teaches, among other things, that the troubles of street railway companies, experts say," have been due to the survival of the 5-cent fare through the war period. The view is set forth that the failure of companies held down to a low fare has "worked a great hardship upon all other business and upon the public."

DISTRIBUTION REVEALED

Judge Healy questioned Bollmeyer as follows:

"Q. How many of these 'Aladdins of Industry' were distributed for a period of two years?-A. I should say around 190,000.

"Q. One hundred and ninety thousand? Where were they sent?—A. To high schools and, in a few instances, to some colleges.

"Q. Will you tell us as nearly as you can how many were distributed in the high schools of Cleveland?-A. Well, I should say there have been distributed in its high schools between 10,000 and 15,000, maybe a few more.

"Q. Approximately how much did it cost to print the first edition?— A. Approximately 5 cents apiece."

Dean C. O. Ruggles, of Ohio State University School of Commerce, came into the picture again yesterday when D. L. Gaskill, secretarytreasurer of the east central division of the National Electric Light Association, testified Ruggles was part author of a questionnaire sent out to utility executives of Ohio asking for information regarding the tie-ups they were effecting with educational institutions. Typical questions were:

"Has anyone from your organization given any lectures, talks, or participated in any discussions in any college or university on subjects dealing directly or indirectly with public utilities? If so, in what institutions, approximate dates of such participation, names of participants, and subjects discussed?

SUGGESTIONS INVITED

"Can you suggest some research studies in your territory which have been completed or which might be undertaken, the results of which would probably be valuable in university teaching?

"(a) of an engineering nature?

"(b) In the field of economics, such as taxation, valuation, and rate problems, future demand, etc.?

"(c) Public utility legislation and court decisions?"

Ruggles is now conducting a nation-wide "educational survey" for the National Electric Light Association. Light association checks put into the commission's record indicate his pay for this work is $1,250 a month and expenses.

Judge Healy expressed interest in the large amount of free publicity, in news columns and editorials, obtained through the medium of news bulletins broadcast by Bollmeyer's committee. The examination pro

ceeded:

"Q. It is not necessary to read it into the record, but I would like to have you tell me if the statement there that 10,500 column-inches of the committee's news material has been reprinted by newspapers is correct.-A. I imagine it is.

"Q. And that more than 200 editorials based upon your material has been printed by Ohio newspapers?-A. I believe it is.

300 PAMPHLETS ISSUED

"Q. And was it true that the committee sent out 300 pamphlets and reprints in its efforts to build better public relations? A. Yes; I imagine that is true. I imagine that covers the period of a year, although there is no date on it."

The financial responsibility of the National Electric Light Association for the Wyer Smithsonian pamphlet was fairly well established by Judge Healy, questioning the association's publicity director:

"Q. Is that the pamphlet which was printed with the Smithsonian Institution imprint on the cover?-A. There is no question. It was printed by and at the order of the Smithsonian Institution.

Q. Now, is there any question that Mr. Wyer, while he was getting that material and writing that pamphlet, was working under this arrangement by which he was to receive $3,000 from the National Electric Light Association?-A. I don't think there was any question about it. Whether or not he received the $3,000 I can not tell you. "Q. You have no doubt about it?-A. I have not."

The record has already disclosed the manner in which George B. Chandler, secretary of the Ohio Chamber of Commerce, set out to line up the other State chambers of commerce by circulation of the Wyer report and personal appeals. He began to work on the Connecticut State Chamber of Commerce, of which he was formerly secretary, on January 30, 1928, the same day Wyer's report was issued bearing the imprint of the Ohio chamber and entitled "A Study of the Boulder Dam Project." Chandler wrote a letter seeking to alarm the Connecticut business men by representing the Swing-Johnson Boulder Dam bill as "opening the door to a program of Government ownership." Of Wyer's report, Chandler wrote:

We believe the inclosed folder to be sound in its engineering conclusions and accurate in its statement of facts."

As Connecticut did not act, Chandler grew impatient, and on February 13 wrote Clark Belden, executive vice president of the Connecticut chamber, according to a copy of his letter in the commission's record: "I am sending you a Macedonian call for help. We seem to be fighting single handed against this Boulder Dam holdup. It seems to me the State of Connecticut ought to be lined up on this. Can't you get some action?"

Mr. WALSH of Montana. I now offer an article for the RECORD, being a summary of the proceedings of yesterday by Mr. Clapp that tells particularly about the introduction of this kind of matter in the schools of Georgia and Florida, accompanied with the information that the educational association responsible for this kind of effort to poison the minds of the youth, following the example that some political organizations have found advisable, burned up its records.

The VICE PRESIDENT. Without objection, the summary will be printed in the RECORD.

The summary is as follows: SEARCHLIGHT REVEALS HOW FAVORS WERE WON IN SOUTH-GEORGIA UTILITIES PROPAGANDIST TELLS HOW HE BURNED RECORDS TO KILL TRACE OF ACTIVITIES PROBE OF SCHOOLS BEGUN-EASTERN CITY FIRST TO CAST OUT TEXTBOOKS USED BY STUDENTS AND PREPARED BY CORPORATION

By Edwin J. Clapp

The searchlight of the Federal Trade Commission's investigation of the power lobby and the so-called Power Trust yesterday swept southward and shed its radiance over darkest Georgia and Florida, specificaily, the records of the public utilities information bureau of Florida and utilities information committee of Georgia.

The hearing added another chapter to the story of the united utility interests exercising control over the press, filling the schools with their propaganda and using strong-arm methods to defeat public ownership measures in the State legislatures.

PROBE BRINGS ACTION

Meanwhile, from North, South, and West came evidence of action being taken by school authorities and citizens in response to the disclosures of the influence which the power companies have obtained over the educational institutions of the country.

A nation-wide survey to determine the extent and character of the interference with school textbooks on the part of the utility interests was instituted yesterday by J. W. Crabtree, secretary of the National Education Association, in Washington. Crabtree wrote superintendents of schools in all States and secretaries of all State educational associations, asking them to investigate and report.

The "public utilities catechism," of which over 10,000 copies were testified to be in use in Connecticut, has been barred from the schools of Bridgeport, Conn., by Superintendent of Schools Carroll R. Reed, according to information received by Federal Trade Commission officials. THE FIRST ACTION

This is the first official action reported against textbooks prepared by the power interests and used in high schools and grade schools in Connecticut, Pennsylvania, New Jersey, Ohio, Kentucky, Washington, and other States.

A telegram has been sent to the commission by Homer T. Bone, of Tacoma, charging the Puget Sound Power & Light Co. with placing textbooks in schools in the State of Washington with the paid assistance of Josephine Corliss Preston, State superintendent of public instruction.

Bone demands that the commission summon A. W. Leonard. president, and Norwood Brockett, public relations director of the Puget Sound Power & Light Co.; Mrs. Josephine Corliss Preston and Clare Ketchum Tripp, author of the textbook.

RECORDS VANISH

Great interest was expressed by Judge Robert E. Healy, chief counsel of the commission, in the disappearance of all but the most recent record of the utility organizations in the Southeast. H. E. Simpson,

of Miami, acting treasurer of the Florida public utilities information bureau, testified that he could produce no records back of October 1, 1927. He likewise testified that there are no books or papers available concerning the income or expenditures of the Southeastern division of the National Electric Light Association prior to July, 1927.

Willard Cope, of Atlanta, executive secretary of the utilities information committee of Georgia, told Judge Healy that he was unable to produce a "pen mark or record of any sort" concerning the receipts and disbursements of his office prior to January 1, 1928. Judge Healy examined him as follows:

"Q. Are you familiar with the records and books of this committee?A. Yes; I am fairly familiar.

"Q. Have you got the books here?-A. I have the current files. "Q. Where are your books beginning with the organization of this committee in 1921?-A. They have been destroyed.

"Q. When were they destroyed?-A. Different times. At the close of a year's business there is an annual meeting in January. There is a flock of these voucher checks that I wrap up in a package. They kick around the office for a while and eventually are thrown out.

"Q. What is the earliest record or book on finances in the possession of your bureau?-A. January 1, 1928.

"Q. That is, there is not a pen mark or record of any sort in any book or paper in your office that shows the receipts and disbursements of any money back of that time?-A. No, sir.

"Q. And your bureau spends annually, on the average, how many thousand dollars a year since you have been connected with it?-A. About $30,000 a year."

Judge Healy took in his hand the slender cash book in which are being entered the 1928 accounts. He continued the examination : "Q. Is this like the other books that cluttered the office up so that you had to throw them out to make room?-A. Yes. That is just the kind of book.

"Q. The accumulation of vouchers, in your opinion, is what necessitates the destruction of a book of this size that I hold in my hand?A. It is.

"Q. Did it occur to anybody in your office that it would be possible to destroy the vouchers without destroying the books?-A. No, sir. "Q. No one thought of that?-A. No one thought of that.

'Q. These annual account books have been destroyed at the end of each year since you have been connected with the bureau?-A. Yes, sir. It may be that two or three years have accumulated at times. I destroyed some in the middle of January of this year.

"Q. How long was that after the resolution under which we are operating here was put through the Senate?-A. I have no information. It was not in any way related to that resolution."

HERBERT HOOVER

Mr. NORBECK. Mr. President, W. C. Lusk, president of the South Dakota Chamber of Commerce, who is also the publisher of the Press and Dakotan, at Yankton, S. Dak., wired Hon. S. X. Way, publisher of the Public Opinion, at Watertown, S. Dak., who is one of the delegates to the Kansas City convention, as follows:

Statements being made in New York and Washington that Hoover can not carry South Dakota against Al Smith. This paper believes State Republican, with Hoover, Lowden, Dawes, or other Republicans of equal worth as standard bearer. Please wire us your opinion fully day press rate for publication in symposium.

Mr. Way replied as follows, under same date, May 9, 1928: There is no sentiment among our farmers for Hoover, either as Republican nominee or as candidate for President. Opinion prevails very strongly if agriculture is to gain its just demands at hands of President after having twice been granted them by Congress, traditional party allegiance must be abandoned in favor of intelligent self-interest. Republicanism in South Dakota is not so strongly intrenched it can defy this farmer view. Party's margin lacks much of its old-time size. Farmers have no confidence in Hoover's professed sympathetic leaning. They feel they know Lowden is for them. They believe they know Hoover is against them. It is unlikely Hoover could carry the State against any man regardless of party label who is believed to be willing to join Congress in passage of McNary-Haugen bill or similar legisla tion. Al Smith, although handicapped in many ways, has succeeded in creating belief he will not hold up farmer program. All of which indicates he would beat Hoover in this State in November.

INCOME-TAX DECISION

Mr. COUŽENS. Mr. President, I ask unanimous consent to have printed in the RECORD an editorial from the Pontiac Daily Press of Tuesday, May 8, 1928, entitled "What of fundamental rights?"

The VICE PRESIDENT. Without objection, it is so ordered. The editorial is as follows:

WHAT OF FUNDAMENTAL RIGHTS?

Income-tax payers in the United States would need to study no other case than that involving Senator CoUZENS in order to conclude that the present system is riddled with opportunities for injustice. The decision of the United States Board of Tax Appeals in the matter of the value of Ford stock brings out into the open certain facts which ought to result in substantial changes in the law.

When Senator COUZENS decided to sell his holdings in the Ford corporation he took up with the Government the problems incident to his capital gains, in order that he might feel satisfied in his own mind that the amounts settled upon were fair and accurate and would meet the requirements of the Treasury Department. In spite of that precaution Senator COUZENS was the object of a determined effort to compel him to pay $10,000,000 more than the amount of tax originally approved by Government agents. It is stated that 31 departments of the Government ultimately handed down 63 separate decisions all confirming the original basis of computation and approving the settlement.

Still Senator COUZENS was in for the most offensive form of additional hounding, additional publicity, additional harassment, additional questioning, and espionage.

Is tax collecting degenerating in America into an inquisition in which a man's constitutional privileges are being wrested from him as if he were a serf required to dance to the tune of an autocratic overlordship?

If this description is extreme how shall it be explained that after being hectored and pestered about his Ford capital gains, Senator COUZENS finally confronted a decision that overturned all the other rulings? Of course, by mere coincidence, but interesting and illuminating in passing, it so happened that this new decision was rendered within a short time-some reports say within eight hours of the time the Senator launched his attack on conditions in the Internal Revenue Department. Officials in the department say this was a mere fortuitous happenstance, and we shall take them at their word. There is plenty of thunder in the rest of the facts to show the impractical character of the income tax law as it is drafted, interpreted, and administered.

Taxpayers now face a system of taxation so complicated, so complex, and so involved that no two lawyers offer the same opinion in respect to a given state of facts. Here we have 63 decisions seemingly carefully considered and arrived at by impartial and conscientious study overturned by authorities higher up.

Taxpayers confront on March 15 of each year a legal complexity so interwoven with abstruse rulings and decisions so conflicting and perplexing that straightforward procedure is out of the question. Taxpayers do not know what to do. Field agents do not know what to do. The best tax experts frequently are in doubt. The highest talent in the legal profession declines to pass opinions with assurance that they carry with them any note of finality.

We are not inclined to put the burden on the Treasury Department for much of the present confusion and uncertainty. Back of these chaotic conditions, these ambiguous instructions, these capricious interpretations, these indefinite assessments exists a law that is defective from the ground up. It subjects honest men to contingencies that no republic has a right to continue.

Senator COUZENS has shown up the present act in all its crudities and his case emphasizes its potential opportunities for impermanence and wanton impudent annoyance. It is time taxpayers were no longer treated as if they were an unscrupulous horde of rascals, and the only way it can be done is to start all over again with a new and simplified law.

Senator COUZENS better than any man in America is placed where he can bring this about. If he will devote his exceptional talents for organization to this task, he would be sure to be given cordial cooperation in Congress. It is time to wipe out laws which make 63 and more decisions necessary to decide what constitutes a just tax. There is no use discussing relief under the present law. It is 100 per cent wrong in construction.

scattered to the winds, and a sense of security has been upset and destroyed by reversals, revisals, and fresh starts.

Here is a problem for Senator CoUZENS. He has the experience, the ingenuity, and the initiative to bring order out of chaos. To it, Senator!

MEMORIAL OF GRAND COUNCIL FIRE OF AMERICAN INDIANS Mr. FRAZIER. Mr. President, I ask unanimous consent to have printed in the RECORD a leaflet entitled "Memorial and recommendations of the grand council fire of American Indians," presented to the Hon. William Hale Thompson, mayor of Chicago.

The VICE PRESIDENT. The leaflet is as follows:

Without objection it is so ordered.

Memorial and recommendations of the Grand Council Fire of American Indians presented to the Hon. William Hale Thompson, mayor of Chicago, December 1, 1927

To the MAYOR OF CHICAGO:

You tell all white men "America first." We believe in that. We are the first Americans. We are the only ones, truly, that are 100

per cent. . We, therefore, ask you while you are teaching school children about America first, teach them truth about the first Americans.

We do not know if school histories are pro-British, but we do know that they are unjust to the life of our people-the American Indian. They call all white victories, battles, and all Indian victories, masThe battle with Custer has been taught to school children as a fearful massacre on our part. We ask that this, as well as other incidents, be told fairly. If the Custer battle was a massacre, what was Wounded Knee?

sacres.

History books teach that Indians were murderers-is it murder to fight in self-defense? Indians killed white men because white men took their lands, ruined their hunting grounds, burned their forests, destroyed their buffalo. White men penned our people on reservations, then took away the reservations. White men who rise to protect their property are called patriots-Indians who do the same are called murderers.

White men call Indians treacherous-but no mention is made of broken treaties on the part of the white man,

White men say that Indians were always fighting.

It was only our lack of skill in white man's warfare that led to our defeat. An Indian mother prayed that her boy be a great medicine man rather than a great warrior. It is true that we had our own small battles, but in the main we were peace loving and home loving.

White men called Indians thieves-and yet we lived in frail skin lodges and needed no locks or iron bars.

White men call Indians savages. What is civilization? Its marks are a noble religion and philosophy, original arts, stirring music, rich story and legend. We had these. Then we were not savages, but a civilized race.

We made blankets that were beautiful and that the white man with all his machinery has never been able to duplicate. We made baskets that were beautiful. We wove in beads and colored quills, designs that were not just decorative motifs, but were the outward expression of our very thoughts. We made pottery-pottery that was useful and beautiful as well. Why not make school children acquainted with the beautiful handicrafts in which we were skilled? Put in every school Indian blankets, baskets, pottery.

We sang songs that carried in their melodies all the sounds of nature the running of waters, the sighing winds, and the calls of the animals. Teach these to your children that they may come to love nature as we love it.

We had our statesmen-and their oratory has never been equaled. Teach the children some of these speeches of our people, remarkable for their brilliant oratory.

We played games-games that brought good health and sound bodies. Why not put these in your schools?

We told stories. Why not teach school children more of the wholesome proverbs and legends of our people? Tell them how we loved all that was beautiful. That we killed game only for food, not for

fun.

Indians think white men who kill for fun are murderers. Tell your children of the friendly acts of Indians to the white people who first settled here. Tell them of our leaders and heroes and their deeds. Tell them of Indians such as Black Partridge, Shabbona, and others, who many times saved the people of Chicago at great danger to themselves.

Tell Put in your history books the Indian's part in the World War. how the Indian fought for a country of which he was not a citizen, for a flag to which he had no claim, and for a people that have treated him unjustly.

The Indian has long been hurt by these unfair books. We ask only that our story be told in fairness. We do not ask you to overlook what we did, but we do ask you to understand it. A true program of

America first will give a generous place to the culture and history of the American Indian.

We ask this, Chief, to keep sacred the memory of our people. GRAND COUNCIL FIRE OF AMERICAN INDIANS, By SCOTT H. PETERS, President. Delegates: George Peake (Little Moose), Chippewa; Albert Lowe (White Eagle), Winnebago; Donald St. Cyr (Flaming Arrow), Winnebago; A. Warren Cash (Spotted Elk), Sioux; A. Roi (Clearwater), Ottawa; Babe Begay, Navaho; Maimie Wiggins (O-me-me), Chippewa.

HISTORY BOOKS DO NOT TELL

That tobacco, potatoes, corn, squash, pumpkins, melons, and beans were raised by the Indians, who showed the colonists how to cultivate them.

That the Indians gave food to the suffering Virginia colonists, and then were forced by Capt. John Smith, who marched upon their village with armed forces, to give up more food.

That the Indians who attacked the Virginia colonists did so because they were so anxious to establish huge plantations that they took more and more land from the Indians without paying for it or asking permission.

That the Indians helped the Pilgrims in many ways during their first winter.

That Squanto, an Indian, who was lured, with four others, upon a trading vessel and carried off to England, upon his return was a true friend to the Pilgrims, and showed them how to live in their new home, and brought about friendly relations between them and the neighboring tribes.

That King Philip tried his best to remain at peace with the Pilgrims, and it was only after many acts of injustice that he took up

arms.

That King Philip's tribe was completely exterminated, and his wife and child sold as slaves in the Bermuda Islands, while he was quartered, and his head carried about on a pike.

That until 1637 scalping was unknown among the New England Indians. The Puritans began by offering cash for the heads of their enemies, and later accepting scalps if both ears were attached. The French were the first to offer bounties for the scalps of white people, with the English quickly following suit, and such vast sums were expended that scores of white men took up the lucrative business of hunting scalps.

That the Indian was first of all a hunter, instead of a warrior, as history books state, for upon his ability in this direction depended his living, and his early training and games were all designed to teach him skill in hunting.

That the Indian was skilled in arts, song, story telling, and oratory. That Pontiac fought because the English laid claim to all the land belonging to his people without regard or consideration for them.

That during the Revolutionary War the Oneidas steadfastly refused to side with the British or join with the other Indians who were fighting for the English, but many times helped and protected the colonists, although they were attacked by both British and Indian forces for doing this.

That during the Revolutionary War many so-called Indian massacres were committed by English soldiers dressed as Indians.

That the true reason for Tecumseh's uprising was that he protested against the unjust act (together with other injustices) of General Harrison, who called a council of a few tribes and by way of treaty got from them 3,000,000 acres of land which they did not own, but which belonged to Tecumseh's tribe. Tecumseh's speech in reply to General Harrison presents his case clearly and fairly and should be taught to the children.

That the Fort Dearborn massacre was a fair fight, and brought about because of broken promises on the part of the whites.

That Black Partridge demonstrated his friendship for the whites many times, and during the actual battle saved several of their livesone in particular, Mrs. Helm.

That Shabbona, through sheer oratory alone, prevented his tribe. the Pottawatomies, from joining the Winnebagoes in their war, and also from helping Black Hawk, endangering his own life by his work. That Shabbona in 1832 rode throughout the State of Illinois warning settlers of the approach of Black Hawk and thus saving thousands of lives.

That the Black Hawk War was brought about because of the forcible removal of Black Hawk and his people from their lands and of the attack upon him and a small party by white soldiers when they were going peacefully to their homes.

That the direct cause of the Sioux outbreak in the Dakotas, with the resultant Custer battle, was the broken treaties on the part of the United States Government.

That the Custer battle was a fair fight, with Custer marching upon the Indians, surprising them in their village, and striking the first blow.

That at Wounded Knee Indian men, women, and children were lined up, all weapons removed from them, and then slain by white soldierseven fleeing mothers with their babies were pursued and bayoneted to death.

That the war with Chief Joseph was brought about because he refused to sell the lands that he and his tribe had owned for centuries and that had been given to him by treaty with the United States Government. Upon his refusal to sell, he was set upon and was to be forcibly removed.

That Chief Joseph led his band of 300 warriors, together with women and children, sick and aged, on a remarkable retreat that lasted 75 days and that covered 1,300 miles-through Rocky Mountain country, and with fighting all the way, attacked in turn by Generals Howard, Gibbon, and Sturgis, and finally General Miles.

That Joseph's people took no scalps in this memorable fight and waged no war on the white soldiers whom they encountered. His speeches made upon various occasions are some of the most remarkable ever made and should be read in every public school. When the Government violated its promise to Joseph to return him to his own country when he had ceased fighting, he then made his impassioned plea for justice, which through its sheer oratory earned for him the victoryit aroused the American people, and Joseph and his tribe were returned to their homes. Joseph is pronounced by military authorities to be one of the finest natural military leaders America has ever produced. That Osceola arose against the whites because of the impending removal of his tribes from their home in Florida simply because the whites desired the land.

That Sacajawea, the young Shoshone girl, with her baby on her back, guided the Lewis and Clark expedition through wild and mountainous country and among enemy tribes, acting as interpreter, and everywhere establishing friendly relations between the whites and hostile Indians. Without her aid undoubtedly the exploring of this vast territory would have been held back many years.

That many Indians, such as Sitting Bull, Logan, Red Cloud, Geronimo, Crazy Horse, Gall, and others, who have always been presented as treacherous and warlike men, if their true stories were told were

patriots and fully justified in their actions.

That many Indians, such as Hole-in-the-Day, Seattle, Pushmataha, Spotted Tail, Quanah Parker, and others, were always friends to the whites and helped them many times. Could not one chapter be devoted to mentioning the names of those who were friends to the palefaces? MARION E. GRIDLEY, Secretary,

6618 Woodlawn Avenue, Chicago, Ill.

Mr. BROUSSARD, from the Committee on Naval Affairs, to which was referred the bill (H. R. 5826) authorizing the Secretary of the Navy, in his discretion, to deliver to the custody of the Louisiana State Museum, of the city of New Orleans, La., the silver bell in use on the cruiser New Orleans, reported it without amendment and submitted a report (No. 1091) thereon.

He also, from the same committee, to which was referred the bill (S. 3427) authorizing the Secretary of the Navy to make a readjustment of pay to Gunner W. H. Anthony, jr., United States Navy (retired), reported it with an amendment and submitted a report (No. 1092) thereon.

Mr. BROOKHART, from the Committee on Military Affairs, to which was referred the bill (H. R. 4687) to correct the military record of Albert Campbell, reported it without amendment and submitted a report (No. 1093) thereon.

Mr. BAYARD, from the Committee on Territories and Insular Possessions, to which was referred the bill (H. R. 8559) to amend section 58 of the act of March 2, 1917, entitled "An act to provide a civil government for Porto Rico, and for other purposes," reported it without amendment and submitted a report (No. 1094) thereon.

Mr. TYDINGS, from the Committee on Territories and Insular Possessions, to which was referred the joint resolution (S. J. Res. 9) to establish a joint commission on insular reor