whether the crime is committed by day or night. I Arson may bring the death penalty in Alabama, Burglary-Robbery, and grand larceny, are to some extent interchangeable names and crimes, and carry penalties which range, in many grades, from 1 year to life imprisonment. As in the case of assault with intent to kill, the severity of the punishment as fixed by statute depends on whether the offender is armed, and how armed; and whether the crime is done by day or night; in a building, occupied or unoccupied; or on the street; with or without threat or force. Burglary may fetch a sentence of death in North Carolina, or life imprisonment, or its 20-year equivalent, in Alabama, Delaware, Georgia, Illinois, Indiana, Maine, Minnesota, New Hampshire, Ohio, Rhode Island, South Carolina, and Utah. Life imprisonment, under the Baumes and like laws may result in New York and several other states, in case of prior felony convictions. Robbery may be punished by death in Alabama, and Virginia; and by a life term in Arkansas, Georgia, Idaho, Illinois, Indiana, Maine, Minnesota, New Hampshire, Ohio, Oregon, Rhode Island, South Dakota, and West Virginia. In New York State 15 years is the ordinary maximum; the same in case of burglary. Robbery may be generally defined as the theft of property from the person or immediate presence of Where the victim, accomplished by force or fear. degrees of robbery are recognized, the distinction is generally determined by whether the thief Be armed or unarmed, though some States also dissecond the tinguish from first the degree. of where the theft is accomplished by threats of future rather than immediate injury. Federal Statutes fix the penalty for robbery at not more than 15 years. means Grand Larceny is simply theft of property above a fixed value, generally $25 to $50 more States also classify as grand larceny theft of property from the person of the victim, irrespective of value, though, of course, accomplished without the force, or fear which constitutes the crime of robbery. In the Federal Courts, grand larceny is punishable by not more than 10 years' imprisonment and a fine of not more than $10,000. Grand larceny carries penalties of 1 to 15 years, taking no account of Baumes laws, the maximum being in the State of Washington. In general, the maximum penalty is 7 to 10 years. ous Federal Forgery in general means the false making, Imitating or counterfeiting or alteration of a genuine signature or written instrument. There are numerimposing Statutes defining and penalties for alteration of public records and documents. Counterfeiting is punished by imprisonment of not more than 15 years and a fine of not more than $5,000. In forgery, as in perjury, it is the intent that counts. Bigamy-A person who, having a husband or wife living, marries another, is guilty of bigamy. Under Federal Statutes, polygamy (or bigamy) in the Territories is punished by imprisonment for not more than 5 years and a fine of not more than $500. Five years' imprisonment is the most general maximum penalty in the States for bigamy. and fines are quite commonly imposed. Perjury under the various State codes usually means false testimony on a material point given in an action or proceeding at law. Perjury may bring a life or 20-year sentence in Alabama, Maine, Rhode Island, and South Dakota, if committed in testifying in a case where the defendant at the trial is liable to a life sentence. In New York State, in 1935, the maximum 20-year penalties were reduced by law to 5 years, and the 10-year penalties were cut to 2 years, to induce juries to convict more frequently. Libel or Slander -Libel is injuring by means of publication: slander is injury by word of mouth. Under the terms of a 1930 Act of the N. Y. Legislature, signed by Gov. Roosevelt on April 22, and effective on Sept. 1, an action for civil or criminal libel cannot be maintained against a reporter, editor, publisher or proprietor of a newspaper for the publication therein of a "fair and true" report of any judicial, legislative or other public and official proceedings, or for any heading of the report, provided this fairly reflects the contents of the articles published. The Act also provides that in an action for libel or slander a defendant may prove mitigating circumstances, including the sources of his information and the grounds for his belief, even though he shall have pleaded or attempted to prove justification for the published matter on which the 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 May 27-Mary McElroy, Kansas City. Released June 15-William A. Hamm, Jr., St. Paul, banker. July 22-Charles F. Urschel, Oklahoma City. Re- ment. Nov. 9-Brooke Hart, San Jose, Cal. Killed. Harold T. Thurmond and John M. Holmes, his accused kidnapers, lynched by a mob. Found Feb. 24-Peter Levine, 12, New Rochelle, N. Y. Sept. 20-Marc de Tristan, 3, Hillsborough, Calif. There have been in the last year a number of so-called kidnapings, but they were followed by the murder of the victims for revenge and not for money. The victims also were criminals. In several of these cases the bodies were buried secretly at night in places which were not discovered by the authorities until an accomplice confessed. The 1941 Federal Income Tax Source: Official Congress Records normal 4 per cent tax on that amount of income actually earned, but the credit is not allowed in computing surtaxes. It had been estimated in Congress, at the time of the passage of the 1941 law, that it would increase the yearly tax revenue by $3,553,400,000, as follows-corporation, $1,382,100,000; individual, $1,144,600,000; capital stock and gift, $179,900,000; excise, $449,100,000; miscellaneous, $347,700,000. The table shows the increased surtaxes under the bill (surtaxes are in addition to normal tax of 4 per cent on all income brackets): 1941 Law 1940 Law $120 300 60,000 to 70,000.. 47 59 20,880 30,980 880 560 17 200 900 8,000 to 10,000 21 360 1,320 37,080 53 63 31,180 43,380 56 64 36,780 49.780 100,000 to 150,000. 58 65 65,780 82,280 1,460 3,740 250,000 to 300,000. 64 69 158,780 183,280 254,280 20,000 to 22,000 24 41 2,360 5,320 326,280 508,780 647,780 693,780 32,000 to 38,000 38,000 to 44,000 44,000 to 50,000 1,377,780 The new tax law increases estate taxes as of Sept. 20, 1941, while new excise taxes begin Oct. 1, 1941. The new income taxes fall due March 15, 1942, for income covering the calendar year ending Dec. 31, 1941. In addition, the law increases miscellaneous taxes on a wide variety of items from liquor to telephone calls. Corporations with net incomes above $25,000 a year will go on paying a 24 per cent tax. Those with smaller incomes will pay 15 per cent on the first $5,000, 17 per cent on the next $15,000, and 19 per cent on the remainder. Corporations will pay a surtax of 6 per cent on income up to $25,000 and 7 per cent on all above that amount. On estate taxes, a $40,000 exemption is allowed. Over this, taxes begin at 3 per cent, for the first $5.000 and mount propressively to 70 per cent on estates of more than $10,000,000. The new gift taxes, in effect in January, will be 75 per cent of the estate taxes, as they are at present. On automobiles, the manufacturers' excise tax is increased from 311⁄2 to 7 per cent, and, in addition, there is a new $5 yearly "use" tax. The following so-called "nuisance" taxes effective Oct. 1, 1941: Six per cent on local telephone bills, 10 per cent on long-distance calls costing more than 24 cents, 1,443,780 3,597,780 3,723,780 and 10 per cent on telegraph, radio and cable messages. Increases from 21⁄2 to 5 cents a pound on tires and from 41⁄2 to 9 cents a pound on inner tubes. Increase from $3 to $4 in the whisky gallonage tax and increases on other distilled spirits and wine. Ten per cent on photographic apparatus, optical equipment, luggage, sporting goods, toilet preparations, rubber articles, commercial washing machines, electric, gas and oil appliances, jewelry, furs, electric signs, business machines, musical instruments, phonographs and phonograph records, refrigerators, theatre and other admissions costing 10 cents and more and club dues over $10 annually. Five per cent on electric light bulbs. Five per cent on night club bills. Increase from 11 to 13 cents per pack on playing cards. Increase from 11 to 20 per cent on rental of safety deposit boxes. Ten dollars a year on operation on non-gambling coin-operated amusement machines and $50 annually on coin-operated gambling machines. Ten dollars a year on bowling alleys, billiard tables and pool tables. The cumulative surtax on incomes of more than $5,000,000 is $3,723,780 plus 77 per cent of the 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. TAX RATES ON INCOMES OF $3,000 OR LESS An individual with a gross income of $3,000 or less, may elect to pay the tax shown below The above rates are available if the gross income is $3,000 or less and consists wholly of one or more of the following: Salary, wages, compensation for personal services, dividends, interest, rent, annuities, or royalties. 56 2,975.. 3,000 197 123 58 60 Corporation United States Income Tax Returns Source: The United States Bureau of Internal Revenue Returns by Industrial Groups-Gross income (net income in parentheses), mining and quarrying. $1,712,464,000 ($250.590.000); manufacturing, $49.983.326,000 ($3,948,328,000); public utilities, $9,132,441,000 ($1,523,801,000); trade (wholesale), $16,559,117,000 ($397,773,000); trade (retail), $15,195,932,000 ($526,902,000). Trade not allocable, $2,744,969,000 ($106,597,000); service, $2.265,445,000 ($179,973,000); finance, insurance, real estate and leasors of real property, $5,900,267,000 ($1,776,154,000); construction, $1,470,281,000 ($70,244,000); agriculture, forestry, and fishery, $419,972,000 ($40,461,000). 145,101 109,786 62,920,954 46,752,366 4,275,197 588,375 82,646 31,707,963 2,153,113 285,576 175,898 52,051,035 3,683,368 221,420 89,561,495 6,428,813 398,994 711,704 3,822,599 2,320,386 3,871,880 6,823,050 241,616 46,500,564 4,877,595 1,036,781 1,565,215 2,279,203 1,361,191 U. S. Customs and Internal Revenue Receipts, by Years Figures showing internal revenue receipts since 1934 include Agricultural Adjustment tax collections(1934) $371,422,886; (1935) $526,222,358; (1936) $71,637,207. Type Total Income Payments in U. S. by Years and Types Total. Net salaries & wages.. Source: United States Department of Commerce (Figures show millions of dollars) 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 82,232 74,554 63,463 49,207 46,717 53,874 58,618 67,988 72,162 66,433 70,779 75,512 52,098 47,232 39,680 30,726 28,346 32,238 35,172 39,441 44,010 40,515 43,726 47,463 1,026 1,121 2,241 1,737 2,301 3,203 3,518 5,351 3,754 4,793 4,601 4,609 13,927 11,836 9,259 7,154 7,562 9,082 10,230 11,616 12,556 11,219 11,830 12,313 Dividends, int., etc... 15,181 14,365 12,283 9,590 8,508 9,351 9,698 11,580 11,842 9,906 10,622 11,127 States Alabama. Arizona. Arkansas. California. Colorado. TOTAL INCOME PAYMENTS IN UNITED STATES BY STATES (Figures show millions of dollars) 1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940 848 643 509 423 394 538 569 683 706 661 698 748 250 216 179 132 129 157 176 206 238 224 229 240 165 186 220 245 220 Idaho Illinois. Indiana. Iowa... Kansas Kentucky. 1,307 1,292 234 248 6,777 5,826 4,764 3,541 3,333 3,783 4,125 4,841 5,205 4,701 5,098 5,462 1,901 1,655 1,383 1,039 1,023 1,224 1,351 1,628 1,764 1,576 1,735 1,890 1,019 683 717 817 929 1,111 1,101 1,080 1,140 1,197 1,137 1,088 968 787 737 830 885 1,012 1,097 1,021 1,105 1,208 81 89 482 392 362 389 421 468 490 447 478 521 469 389 333 277 296 377 403 468 504 481 509 534 300 291 239 132 152 182 197 236 218 220 238 248 922 775 639 519 504 659 714 831 871 820 876 949 2,636 2,275 1,884 1,540 1,543 1,809 1,961 2,270 2,568 2,468 2,615 2,715 281 258 211 157 156 179 204 234 258 245 250 268 216 196 174 137 126 142 154 176 177 163 174 195 1,009 899 798 674 627 755 824 952 997 958 1,034 1,135 1,074 1,006 821 625 610 714 791 967 1,015 977 1,041 1,101 800 709 609 474 465 580 617 724 760 694 725 764 1,903 1,677 1,382 1,051 1,003 1,149 1,313 1,539 1,639 1,498 1,571 1,690 159 1471 128 931 96 114 127 1471 149 140 155 162 Name of Fish Source: Field and Stream and the American Museum of Natural History Bass, Striped..... 1891 Channel. Cal. Bl. Sea 1902 800 1,000 Bluefish.. 1903 27 0 80 Сагр. 1933 834 0 Catash, Miss. 1878 150 Rainbow. 31 8 42 Drum, Black. 146 Flounder, Sum. 26 0 0 St. Aug., Fla. 0 Fla. Kn'ts Key, Fla. 0 New England 0 Mackin'w, M'ch Rainb. R., Mich. 0 Columbia Riv. 0 Grt.Lake, Tasm 0 Florida, in net 8 Near N. Y. C 0 Wedgeport, N.S. 124 12 Oahu, Hawall 0 IN. J. Coast 30 Fisheries of the United States and Alaska Source: United States Bureau of Fisheries. 131,325 5,413 (112,905) 4,443,328,000 96,532,000 (25,421,000) Figures in parentheses show fishing vessels tonnage; and, in value column, indicate value of shellfish. |