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smaller. Included in the amount of the original. 842,288 active accounts were in default. In other loan was a sum suficient to pay for essential words, 93.5% of the Corporation's total active repairs and taxes delinquent or due.
loans and sales contracts were being paid in satLoans were made at an interest rate of 5%, isfactory fashion. While the remaining borrowers later accepted at the rate of 41% and to run for or purchasers were in varying delinquency, only a period not over 15 years, and were to be retired a small percentage were in imminent danger of through monthly payments covering, principal and foreclosure. More than 108,000 loans amounting interest. The Home Owners' Loan Act has been to $260,000,000 have been paid off in full and the amended to permit the Corporation to extend its mortgages cancelled. loans to a maximum of twenty-five years where From the beginning of its operations through the borrower's circumstances and the condition of June 30, 1941. HOLC has acquired about 182.000 the security justify such extension.
properties. This is 17.9% of the total number of The
HOLC was provided with $200,000,000 loans granted. On that date the Corporation had capital. It was ultimately authorized to issue sold more than 139,000 of its acquired properties. U. S guaranteed bonds in an amount not to of the unsold properties that were available for exceed $4,750,000,000, of which $3,489,453,550 were
rental income, about 91% were rented. issued. A total of $2,419,608,800 in bonds was
The progress of HOLC toward liquldation of its outstanding as of June 30, 1941. The corporation lent more than $3.093,000,000 principal payments on its mortgages and sales
loans and properties is shown by the fact that to about 1,018,000 home owners. It operated in almost all of the counties in the United States. contracts on June 30, 1941, reached 33.5% of its Its average loan was slightly more than $3,000. original loans plus later advances and refunded As of June 30, 1941, only 6.5% of HOLC's interest on extended accounts.
NATIONAL DEFENSE ACTIVITIES OF FHLBB AGENCIES DEFENSE HOUSING--The Federal Home Loan also encourages organization of committees to Bank System in cooperation with Government study local housing needs and to sponsor Homes agencies and through its district FHL Bank Presi- Registration Offices. HOLC has been cooperating dents, is securing support of member institutions with the office of the Defense Housing Coordinator in financing housing accommodations for defense in & program to repair existing houses so that workers both by new construction and by modern- more dwelling units may be provided. HOLC ization. Emergency measures have been taken to architects and technicians are advising owners augment the supply of loanable funds of these of these homes on the improvement or enlargeassociations. The Federal Home Loan Bank Board ment of their properties.
National Labor Relations (Wagner) Act
NLRB National Labor Relations Board-Dr. Harry A. Millis, chairman; William Morris Leiserson and Gerard Denis Reilly. Address, Washington, D. C. Regional offices are maintained in Boston, New York City, Buffalo, Philadelphia, Pittsburgh, Baltimore, Detroit, Cleveland, Cincinnati, Atlanta, Indianapolis, Milwaukee, Chicago, St. Louis, New Orleans, Fort Worth, Kansas City, Minneapolis, Seattle, San Francisco, Los Angeles and Denver.
The primary purposes of the National Labor Regional directors, in charge of the 22 field Relations Board are to investigate issues, facts, offices of the Board, are designated as the Board's practices, and activities of employers or employees agents, with power to prosecute necessary inquiries; in labor controversies; to see that employees have to investigate employee representation (including the right to self-organization, to form, join, or as
the taking of secret ballots); to have access to sist labor organizations, to bargain collectively and the right to copy evidence, and to administer through representatives of their own choosing, and
oaths and affirmation. to engage in concerted activities, for the purpose of Hearings are ordinarily conducted before trial collective bargaining or other mutual aid or protec- examiners in the regions where the unfair labor
In its discretion the Board may tion; to prevent any person from engaging in any practices occur. unfair labor practice affecting commerce.
issue a complaint from Washington and proceed The NLRB was created as an independent agency with a hearing on a violation of an unfair labor by Act of Congress, approved July 5, 1935. The practice and may follow the same procedure on a members of the Board were named by the Presi. petition for an election.
Hearings on complaints dent and confirmed by the Senate on Aug. 24, and on petitions for elections will be public unless 1935. To it was transferred the personnel of the otherwise ordered. Full inquiry will be made into 21 field agencies each with a Regional Director, the facts. from the old Board which was created on June 19, nothing in the act shall interiere in any way with
The National Labor Relations Act provides that 1934.
The act affirms the right of employees to full the right to strike. freedom in self-organization and in the designa- A charge that any person has engaged in, or is tion of representatives of their own choosing for engaging in any unfair labor practice affecting the purpose of collective bargaining, and it au- commerce may be made by any person or labor thorizes the Board to conduct secret ballots for the organization, No formal complaint will be made determination of employee representatives, declar
until the Board has examined the facts and coning unlawful those unfair labor practices which cluded that some ground for action exists; nor abridge or deny the right of collective bargaining.
will the Board make public any charges against As set forth in the act, the principal powers of employers unless the facts show that a formal the National Labor Relations Board are:
complaint is justified. (a) By the issuance of cease and desist orders, to Twenty-nine Board cases have been decided by prevent any person from engaging in any of the
the Supreme Court of the United States as of following specified unfair labor practices when
Sept. 30, 1941. The Board was upheld in 27 cases. they affect commerce; Interference by employers In the remaining two cases the Board's order was with employees' rights of self-organization and col
set aside in full. In the Circuit Courts of Appeals lective bargaining employer domination of a com
there have been 241 decisions dealing with the pany union; discharge of an employee; or discrim- enforcement of Board orders. Of these the Board's ination against him, because of his union activity
order has been wholly or substantially sustained in or because he has filed charges or has given testi- 199 cases and set aside in 42 mony under the act; and refusal by the employer to During its first five years the Board has handled bargain collectively with the proper representatives 28.000 cases. About 40 percent of these cases en. of the employees.
compassed issues either dismissed by the Board or (b) To decide whether the unit appropriate for withdrawn by originators of the case. Another 50 the purposes of collective bargaining shall be the percent was settled with the agreement of all employer unit, craft unit, plant unit, or subdivision parties concerned, The remaining 10 percent of thereof.
cases ran the whole course of formal procedures. (c) To certify the name of employee representa- The Board conducted 5.972 elections in its first tives designated; or to ascertain the names by six-year period, and nearly 2,000,000 valid votes secret ballot.
were cast. During the same time there were two (d) To order and conduct hearings and, if it periods in which the Board received more than finds a violation of the act, to issue an order to 1,000 new cases a month, This first occurred in cease and desist from such unfair labor practice. May, 1937, immediately after the Act had been
(e) To issue subpoenas, administer oaths, con- upheld by the Supreme Court; two-thirds of the duct investigations, and issue complaints.
issues presented to the Board in May of that year (1) To petition any circuit court of appeals for concerned
unfair labor practices. The second the enforcement of a cease and desist order.
period began four years later, in May, 1941, when (g) To prescribe such rules and regulations as 1,075 cases were filed with the Board; this time, the may be necessary to carry out the provisions of the workers filed more election petitions than they ! act.
unfair labor practice charges.
Federal Housing Administration FHA- Federal Housing Administration-Abner H. Ferguson, Administrator, Address, Washington D. C. State and District offices are maintained in the various states.
The Federal Housing Administration was created exceed the equivalent of $5 discount per $100 face by the National Housing Act, approved June 27, amount of a one-year monthly-installment no e 1934, and amended in later years, "to encourage on Class 1 and 2 loans. On Class 3 loans the improvement in housing standards and conditions, interest may be 412 percent, or the discount inay to provide a system of mutual mortgage Insurance, be $3.50 per $100. The FHA premium charge is and for other purposes." It authorizes the Ad- 26 of one percent on Class 1 and 2 loans and so ministrator (1) to insure lending institutions one percent on Class 3 loans. (under Title I) against losses up to 10 percent of Total claims, less recoveries, paid by the FHA their total insured loans for repair, alteration, or on Title I loans as of June 30, 1941, amounted to improvement of homes and other properties; (2) $22.330,067, or 1.63 percent of the grand total of to insure (under Title II) mortgage loans made by Title I loans reported. lending institutions on individual homes and on Title II provides for a long-term mortgage Inhousing projects; and (3) to insure (under Title surance program to be carried out by means of VI) mortgage loans made by lending institutions two mortgage insurance funds, one under Section on defense housing projects in areas designated by 203 for mortgages on individual one- to four-family the President.
houses and the other under Section 207 (and the Total business transacted by the FHA from its repealed Section 210) for mortgages on housing inception until the close of business June 30, 1941, projects of 16 or more residential units. The aggregated $7,148,594,146. This includes Title I maximum outstanding Insurance authorization loans amounting to $1,370,375,879 reported for under this title is $5,000,000,000. insurance; Title II small-home mortgages selected Under Section 203, the Administrator is author. for appraisal amounting to $5.562.539.151: Title II Ized to insure first-mortgage loans made by large-scale housing mortgages accepted for insur- approved lending institutions on new construction ance amounting to $141,157,016; and Title VI without any time limit and on existing construcdefense housing mortgages selected for appraisal tion up to July 1, 1944. On new single-family announting to $74.522,100.
owner-occupied homes mortgages not exceeding All of this money was private capital. The FHA $5,400 may be for as much as 90 percent of the Itselt lends no money, but insures funds advanced FHA valuation of the completed property and may by private lending institutions.
run for as long as 25 years. Mortgages not exFrom the beginning of the National Emergency ceeding $8.600 may be for as much as 90 percent in July, 1940, the FHX has been one of the leading of the first $6,000 and 80 percent of the next $4,000 factors in providing homes for defense workers of FHA Valuation and may run for 20 years and at least 85 percent of the new homes financed Mortgages on all other houses (existing structures under its program since that date have been in and new homes not occupied by the owners or areas of important defense industry activity. It is valued in excess of $10.000) cannot exceed 80 perofficially designated as a Defense agency.
cent of the FHA valuation (the maximum allowTo make FHA participation in the Defense able loan being $16,000) and cannot run for more Program even more effective, Congress created a
than 20 years. new Title VI to the National Housing Act in March, Under present regulations the maximum interest 1941, setting up a special FHA home mortgage rate which may be charged by lending institutions Insurance authorization of $100.000.000 (later on FHA-insured inortgages is 412 percent, plus the raised to $300,000,000) and providing machinery mortgage insurance premium of 15 of one percent, enabling private enterprise to supply upward of both on declining balances. The prevailing rate 90,000 units in meeting housing demands caused in some sections of the country is 4 percent. by national defense activities. Special character- As of June 30, 1941, the Mutual Mortgage Inistics of Defense Housing Insurance under Title surance Fund (applying to small-home mortgages VI are:
insured under ction 203) totaled $43.910.554, It is restricted to areas in which the President against which were liabilities outstanding totaling shall find that an acute shortage of housing exists $9,560,005, leaving a net of $34.350,549.. or impends which would impede national defense As of the same date, 2,895 of the 726,329 premiumactivities'' and is limited to commitments to in- paving home mortgages which had been placed on sure made before July 1, 1942, unless the President FHA books had been foreclosed by the lending should declare the emergency terminated before institutions and the properties turned over to the that date.
Administrator. The Administrator had resold It authorizes insurance of mortgages of up to 2,283 of these properties at prices which left a net 90 percent of FHA valuation on new one- to four- charge against the fund of $1.418.104; the remainfamily homes in cases where the builder is the ing 612 properties were held awaiting sale. mortgagor, in contrast to Title II provisions limit- Construction of apartments or groups of indiing 90 percent mortgages to single-family owner- vidual homes is encouraged under Section 207 of occupied new homes. The builder may thereafter the act. Insurance is provided in this section for rent or sell, subject to the insured mortgage.
inortgages on apartment or group housing projects Mortgages insured under Title VI have a maxi- amounting to as much as $5.000.000, with maximum mum term of 20 years, in contrast to 25 years interest at 4 percent and amortization periods under certain conditions under Title II, and are averaging around 28 years, the mortgage amount limited to a maximum of $4,000 on a house for one per room is limited to $1.350. family. $6,000 for two families, $8,000 for three Assets of the Housing Insurance Fund (which families, and $10,500 for four families. Further- applies to mortgages on housing projects insured more, the mortgage must be accepted for defense- under Section 207 and the repealed Section 210 of housing insurance prior to construction of the the act) totaled $12,285,793 as of June 30, 1941. home.
Against these assets there were outstanding liaThe mortgage insurance rate is 34 of one percent bilities totaling $10,797,877, leaving a net of on outstanding balances while the builder is the $1,487,916. of the 335 projects with mortgages owner, and a of one percent when the occupant insured u der these sections, 10 have been acquired becomes owner, The inaximum interest rate is and one mortgage note assigned to the Administra412 percent, as for Title II small-home mortgages. tor. One project has been sold with a net charge
insurance of loans under Title I, which was to against the fund of $4.914, and the other 9 are have ended July 1, 1941, was extended to July 1, being operated under FHA supervision. 1943, and the maximum outstanding insurance The Defense Housing Insurance Fund of $10.liability was raised from $100,000,000 to $165,- 000.000 was set up in April, 1941, with funds to be 000.000. Class 1 loans to repair, alter, or improve advanced by the Reconstruction Finance Corporaexisting homes and other properties may now be tion and as of June 30 had no outstanding for a maximum of $5.000 when for improvement liabilities. of dwellings for two or more families and may run Gross income of the FHA through appraisal for five years; when for improvement of single- fees, premium payments, and reinvestment of family dwellings and all other types of structures, funds was averaging over $2,177,000 a month. Of the maximum amount remains at $2,500 and the this amount. over $1,811,000 was derived from maximum term three years. Class 2 loans to erect operations under Title II, around $292.000 under new commercial or industrial structures may be Title I, and around $74.000 under Title VI. for a maximum of $3.000 and may run for fifteen Under Title III of the National Housing Act, the years. Class 3 loans for construction of new small Federal National Mortgage Association purchases homes may be for a maximum of $3,000 and may FHA-insured small-home mortgages from originatrun for 15 years, the minimum down payment ing lenders and in some instances makes insured being 5 percent of the valuation of the completed loans on large-scale housing projects. It derire property.
is lending funds from the public through sale of Maximum charges, including interest, may not bonds secured by the purchased mortgages.
Crimes and Penalties
Source: World Almanac Questionnaire
PENALTIES FOR MURDER IN THE UNITED STATES
Hanging or Shooting
Washington.(1) Life ImprisonDelaware Hanging Nevada Lethal Gas
ment or Hanging Dist. of Col.. Electrocution New Hamp.. Hanging
W. Virginia. . Hanging
Wisconsin.. Lite Imprisonment
Wyoming Lethal Gas
U. 8. (Fed.
Gov't.) (2) Death Penalty Indiana Electrocution
NO. Dakota.. Life Imprisonment Alaska. Hanging
Canal Zone.. Hanging
Islands .. Electrocution
Virgin Islands Hanging Mass... .... Electrocution So. Dakota.. Electrocution.
In many States the jury can recommend life imprisonment. In Rhode Island a person who commits murder while under sentence of imprisonment for life “shall be hanged by the neck until dead."
(1) The jury decides upon the penalty.
(2) If State within which sentence is imposed does not have death penalty the Court shall designate some other State in which sentence shall be executed by manner prescribed in that State. PENALTIES FOR KIDNAPING
mitting any offense against the laws of the United The Act of Congress of June 22, 1932, forbids the states it is the crime of conspiracy, punishable by transportation of any person in
$10,000 fine or three years imprisonment, or both.
or foreign commerce unlawfully detained and held for The Supreme Court has decided that to co-operate ransom or reward. The penalty is imprisonment in violating any law of the United States, or en
couraging or inciting or doing anything to cause for such term as the court shall determine. Section
the violation of such law, is an offense against 338(a) Title 18 U. S. C., deals with the mailing of threatening communications and contains a pro
the United States' and, therefore, is the crime of vision for the punishment of any person who conspiracy.
Offenses against the mails fall into two general attempts to extort money or other thing of value
classes: one, the misuse of the mails for immoral in connection with a threat to kidnap any person. The penalty in this Act is not more than $5,000 or fraudulent purposes, the other, robbing the
mails; penalties vary with the nature of the fine or imprisonment of not more than twenty years, or both. In Jan., 1936, the President signed particular offense. an amendment to the "Lindbergh Law" providing CRIMES UNDER STATE PENAL CODES a penalty of ten years in prison or a fine of Murder in the First Degree may be generally $10,000 for any one convicted of receiving, passing defined to be the unlawful, intentional and preor handling money paid as ransom. Under the meditated killing of a human being, or such a federal law, the penalty for kidnaping is not less killing resulting from the commission or attempt than 10 years, or death if the jury so directs. to commit one of the graver crimes, such as arson, Every State has penalties, which
now vary burglary, rape or robbery. according to whether the person stolen is young In the State of New York lookouts and others or old, or is abducted for extortion or revenge; not actually the killers in a murder committed or is harmed, or is taken for family reasons. Maine during a holdup may escape the death penalty in 1935 increased the penalty to life imprisonment upon recommendation of the jury. A judge in a instead of 20 years; Oklahoma stepped it up to ten felony murder case may impose life sentence upon years or more in prison or death, according to
those engaged in the crime, but not the actual circumstances. In California kidnapers who harm killers, 1f the Jury recommends clemency for them. the victim are liable to execution.
Heretofore all persons convicted in felony murder CAPITAL PUNISHMENT
cases had received the mandatory death sentence In North Dakota, Rhode Island, and some other which the new law now modifies.
Murder in the Second Degree is such a killing states where life imprisonment is the only penalty for murder, death by hanging is inflicted if a per- without premeditation, or resulting from the atson kills somebody else while serving a life term. tempt to commit some lesser crime.
In some of the capital-punishment states the Murder in the second degree is punished in the jury has the right to fix the penalty at life im- Federal Code by imprisonment for not less than
10 years to life. prisonment, by urging mercy. In Kentucky, the death penalty in case of rape
In the states which have no death penalty,
murder in the second degree is usually also is inflicted by hang
Felonies, such as manslaughter, arson, burglary punished by life imprisonment. robbery, and larceny, are in some States subdivided Manslaughter may be defined as a killing either into degrees, first, second, third and even fourth: unintentionally resulting from the careless or unwhile in others there is a single general classifi- lawful doing of some otherwise lawful act or from cation.
the commission of some unlawful act of comIn New York and in several other States laws paratively trivial character or in the heat of are in effect which provide longer and longer passion and without premeditation. terms of imprisonment for second, third, or fourth
What is said above as to punishment of murder or more convictions of felonies.
in the second degree applies also to manslaughter. CRIMES AGAINST THE UNITED STATES. The penalty may range from 1 to 20 years.
Whoever, owing allegiance to the United States, Assault with Intent to Kill-Under Federal levies war against them, or adheres to their ene- Statutes, assault with intent to kill or to commit a mies, giving them aid or comfort, is guilty of trea- rape is punishable by imprisonment for not more son.
The penalty upon conviction is imprison- than 20 years, while assault with intent to commit ment for not less than 5 years, fine of not less than a felony other than murder or rape is punishable $10,000, or death.
by not more than 5 years' imprisonment and a fine Misprision of treason consists in general of hay. of not over $3,000. ing knowledge of, concealing and not disclosing the Rape-In Federal Courts, rape is punishable with treason of others. The penalty is imprisonment death by hanging. Rape is liable in the South and for not more than 7 years, and fine of not more South-west to punishment by death, but in practhan $1.000; or both fine and imprisonment.
tically all of these states a recommendation by the Rebellion or insurrection is the inciting, setting jury can change the sentence to life imprisonment. on foot, assisting or engaging in armed resistance Arson-where classified in degrees-though the to the execution of the laws by two or more. The number and exact definitions of degrees vary penalty on conviction is imprisonment for not greatly--is in general classified with reference to more than ten years, fine of not more than $10,000, two conditions: first, the character of the building or both.
burned, whether a dwelling house or structure When two or more persons co-operate in com- likely to contain & human being; and, second
whether the crime is committed by day or night. , though, of course, accomplished without the force, Thus the most serious offense is the burning of an or fear which constitutes the crime of robbery. In inhabited dwelling by night, and the least serious, the Federal Courts, grand larceny is punishable by the burning of an uninhabited structure by day. not more than 10 years' imprisonment and a fine The Federal Statutes for arson in the first degree of not more than $10,000. impose a penalty of not more than 20 years, and Grand larceny carries penalties of 1 to 15 years, for the second degree, not more than 20 years and taking no account of Baumes laws, the maximum a fine of not more than $5,000.
being in the State of Washington. In general, the Arson may bring the death penalty in Alabama, maximum penalty is 7 to 10 years. Delaware, Illinois, North Carolina, South Carolina, and Virginta. Life imprisonment or its 20-year
Forgery in general means the false making. imiequivalent, may result in Idaho, Mlinois, Maine, signature or written instrument. There are nume
tating or counterfeiting or alteration of a genuine Maryland, New Hampshire, New York, Ohio,
Federal Oregon, Pennsylvania, Rhode Island, Tennessee, penalties for alteration of public records and
Statutes defining and imposing Vermont, West Virginia, and Wyoming. Where death results, arson becomes murder and
documents. Counterfeiting is punished by impris
onment of not more than 15 years and a fine of is tried as such.
not more than $5.000. Burglary-Robbery, and grand larceny, are to In forgery, as in perjury, it is the intent that some extent interchangeable names and crimes, counts. and carry penalties which range, in many grades,
Bigamy-A person who, having a husband or from 1 year to life imprisonment. As in the case of assault with intent to kill, the severity of the
wife living, marries another, is guilty of bigame. punishment as fixed by statute depends on whether the Territories is punished by imprisonment for
Under Federal Statutes, polygamy (or bigamy) in the offender is armed, and how armed, and whether the crime is done by day or night; in a building,
not more than 5 years and a fine of not more than
$500. Five years' imprisonment is the most genoccupied or unoccupied; or on the street; with or
eral maximum penalty in the States for bigamy. without threat or force.
and fines are quite commonly imposed, Burglary may fetch a sentence of death in North Carolina, or life imprisonment, its 20-year
Perjury under the various State codes usually equivalent, in Alabama, Delaware, Georgia, Illinois, means talse testimony on a material point given Indiana, Maine, Minnesota, New Hampshire, Ohio, in an action or proceeding at law. Rhode Island, South Carolina, and Utah.
Perjury may bring a life or 20-year sentence in Life imprisonment, under the Baumes and like Alabama, Maine, Rhode Island, and South Dakote, laws may result in New York and several other if committed in testifying in a case where the destates, in case of prior felony convictions.
fendant at the trial is liable to a life sentence. In Robbery may be punished by death in Alabama,
New York State, in 1935, the maximum 20-year and Virginia, and by & life term in Arkansas, penalties were reduced by law to 5 years, and the Georgia, Idaho, Illinois, Indiana, Maine, Minne
10-year penalties were cut to 2 years, to induce sota, New Hampshire, Ohio, Oregon, Rhode Island, juries to convict more frequently. South Dakota, and West Virginia.
Libel or Slander-Libel is injuring by means of In New York State 15 years is the ordinary publication: slander is injury by word of mouth. maximum; the same in case of burglary.
Under the terms of a 1930 Act of the N. Y. Legis. Robbery may be generally defined as the theft of lature, signed by Gov. Roosevelt on April 22, and property from the person or immediate presence of
effective on Sept. 1, an action for civil or criminal the victim, accomplished by force or fear. Where
libel cannot be maintained against a reporter, degrees of robbery are recognized, the distinction is editor, publisher or proprietor of a newspaper for generally determined by whether the thief de
the publication therein of a "fair and true" report armed or unarined, though some States also dis
of any judicial, legislative or other public and tinguish the second from
the first degree.
official proceedings, or for any heading of the where the theft is accomplished by means
of report, provided this fairly reflects the contents threats of future rather than immediate injury. of the articles published. Federal Statutes fix the penalty for robbery at not
The Act also provides that in an action for libel more than 15 years.
or slander & defendant may prove mitigating eir
cumstances, including the sources of his informaGrand Larceny is simply theft of property above tion and the grounds for his belief, even though a fixed value, generally $25 to $50--more States he shall have pleaded or attempted to prove justialso classify as grand larceny theft of property fication for the published matter on which the from the person of the victim, irrespective of value, action is based.
Major Kidnaping Cases Since 1932
Source: Official Records The major kidnaping cases that have occupied Federal agents since passage of the Lindbergh kidnap law in 1932 follow: 1933
1936 Feb. 12-Charles Boettcher, Denver. Released Dec. 26-Charles Mattson, 10, Tacoma. Found March 1.
dead. Kidnaper escaped.
1937 May 27-Mary McElroy, Kansas City. Released
May 28 Walter McGee sentenced to life im Sept. 25-Charles S. Ross, Chicago. Found dead. prisonment.
John H. Seadlund put to death.
Dee. Arthur Fried, White Plains, N. Y.: body June 15-William A. Hamm, Jr., St. Paul, banker.
not found, alleged to have be burned in the Released after one week.
Alvin Karpis sen- cellar of a public hall in 6th St., Manhattan tenced to life imprisonment.
Boro, 4 days after he was seized; two of the July 10-August Luer, Alton, Ill. Released. Three kidnapers, Joseph Sacoda and Demetrius Gula.
men and a woman sentenced to life imprison- convicted, and executed in Sing Sing prison on ment.
Jan. 11, 1940.
1938 July 22-Charles F. Urschel, Oklahoma City. Re
Feb. 24--Peter Levine, 12, New Rochelle, N, Y. leased after nine days. George (Machine Gun)
Body recovered May 29. Kidnapers escaped. Kelly and five others sentenced to life imprison- May 28-James Bailey Cash, Jr., 5, Princeton, ment.
Fla. Body recovered June 8. Franklin P. McCall Nov. 9--Brooke Hart, San Jose, Cal, Killed. Har. pleaded guilty to the kidnaping and was put to old T. Thurmond and John M. Holmes, his ac- death in the electric chair Feb. 24. 1939. cused kidnapers, lynched by a mob.
Sept. 20-Marc de Tristan, 3, Hillsborough, Calli. Jan. 17--Edward G. Bremer, St. Paul. Released
Boy recovered Sept. 22. alive and well. Wilhelm after three weeks. Two sentenced to life im
J. Muhlenbroich, 39, German immigrant of 1935,
arrested, charged with the crime. He was conprisonment.
victed and was sentenced to life imprisonment. May 16-William F. Gettle, Los Angeies. Three
On Dec. 26, 1940, in San Quentin Prison, he men sentenced to 37 years' imprisonment each. Oct. 10-Mrs. Alice Speed Stoll. Louisville. Re
attempted suicide. leased unharmed. Thomas H. Robinson, Jr.,
There have been in the last year a number of serving life sentence.
so-called kidnapings. but they were followed by
the murder of the victims for revenge and not for 1935
money. The victims also were criminals. In sev. May 24 George Weyerhaeuser, Tacoma, Wash. eral of these cases the bodies were buried secretly Released after seven days. Kidnapers sentenced at night in places which were not discovered by from 20 to 60 years' imprisonment.
the authorities until an accomplice confessed.
The 1941 Federal Income Tax
Source: Official Congress Records The 1941 Federal income tax was passed by normal 4 per cent tax on that amount of income Congress and signed by President Roosevelt on actually earned, but the credit is not allowed in Sept. 20, on which date it went into effect.
computing surtaxes. The table shows the surtaxes to be paid on net
It had been estimated in Congress, at the time incomes in addition to the 4 per cent normal tax.
of the passage of the 1941 law, that it would in
crease the yearly tax revenue by $3,553,400,000, as In figuring net income the taxpayer is entitled to
follows---corporation, $1,382,100,000; individual, deduct $750 if single and $1,500 if married plus $1,144,600,000; capital stock and gift $179,900,000; $400 for each dependent. Other deductible items excise, $449, 100,000; miscellaneous, $347,700,000. include business expenses, charitable contributions The table shows the increased surtaxes under the and certain tax payments.
bill (surtaxes are in addition to normal tax of 4 A 10 per cent credit is allowed against the per cent on all income brackets):
$120 $50,000 to $60,000 44
300 60,000 to 70.000 47 $80
560 70,000 to 80,000. 50 200
80,000 to 90,000 53 360 1,320 90,000 to 100,000... 56 560 1.820 100,000 to 150,000 58
800 2,400 150,000 to 200,000... 60 1,100 3,040 200,000 to 250,000... 62 1,460 3,740 250,000 to 300,000 64 1,880 4.500 300,000 to 400.000. 66 2,360 5,320 400,000 to 500,000 68 3, 440 7,080 500.000 to 750,000 70 5.240 9.900 750,000 to 1.000.000 72 7,220 12,900 1,000,000 to 2,000,000 73 9,380 16.080 2.000.000 to 5,000,000 74 11,780 19,380 Over 5,000,000 75
6 8 10 12 15 18 21 24 27 30 33 36 40
Surtax % ៨៨៨៨ដងទង New Law
Cumulative Surtax on Higher Amount Shown
in Bracket 1940 Law 1941 Law $ 16,180 $25,080 20,880 30.980 25,880 37.080 31,180 43.380 36,780
49, 780 65,780 82,280 95,780 115,280 126,780 148,780 158,780 183.280 224,780 254,280 292,780 326,280 467,780 508,780 647,780 693,780 1,377,780 1,443,780 3,597,780 3,723, 780
47 50 53
The new tax law increases estate taxes as of and 10 per cent on telegraph, radio and cable Sept. 20, 1941, while new excise taxes begin Oct. 1, messages. 1941. The new income taxes fall due March 15, Increases from 2!2 to 5 cents a pound on tires 1942, for income covering the calendar year end- and from 412 to 9 cents a pound on inner tubes. ing Dec. 31, 1941,
Increase from $3 to $4 in the whisky gallonage In addition, the law increases miscellaneous tax and increases on other distilled spirits and taxes on a wide variety of items from liquor to wine. telephone calls.
Ten per cent on photographic apparatus, optical Corporations with net incomes above $25,000 & equipment, luggage, sporting goods, toilet preparayear will go on paying a 24 per cent tax. Those tions, rubber articles, commercial washing mawith smaller incomes will pay 15 per cent on the chines, electric, gas and oil appliances, jewelry, first $5,000, 17 per cent on the next $15,000, and furs, electric signs, business machines, musical 19 per cent on the remainder Corporations will instruments, phonographs and phonograph records, pay a surtax of 6 per cent on income up to $25,000 refrigerators, theatre and other admissions costing and 7 per cent on all above that amount.
10 cents and more and club dues over $10 annually. On estate taxes, a $40.000 exemption is allowed. Five per cent on electric light bulbs. Over this, taxes begin at 3 per cent for the first Five per cent on night club bills. $5,000 and mount propressively to 70 per cent on Increase from 11 to 13 cents per pack on playing estates of more than $10.000.000,
cards. The new gift taxes, in effect in January, will be Increase from 11 to 20 per cent on rental of 75 per cent of the estate taxes, as they are at safety deposit boxes. present.
Ten dollars a year on operation on non-gambling On automobiles, the manufacturers' excise tax coin-operated amusement machines and $50 anis increased from 311 to 7 per cent, and, in addi- nually on coin-operated gambling machines. tion, there is a new $5 yearly “use'' tax.
Ten dollars a year on bowling alleys, billiard The following so-called "nuisance" taxes ef- tables and pool tables. fective Oct. 1, 1941:
The cumulative surtax on incomes of more than Six per cent on local telephone bills, 10 per cent $5,000,000 is $3,723,780 plus 77 per cent of the on long-distance calls costing more than 24 cents, excess over $5,000,000.
FEDERAL GIFT TAXES New rates become effective January 1, 1942. Taxes shown below are computed at rates applicable to gifts made both before and after that date.
Regardless of the number of persons to whom gifts may be made in any calendar year, $4,000 of the amount given outright to each person is exempt. In addition, there is a specific exemption of $40,000 which may be taken in one calendar year, or spread over a period of years until the total is exhausted
Taxes shown are computed on the assumption that no part of the specific exemption has been taken in previous years and that the gift is to one person.