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whether the crime is committed by day or night. I
Thus the most serious offense is the burning of an
inhabited dwelling by night, and the least serious,
the burning of an uninhabited structure by day.
The Federal Statutes for arson in the first degree
impose a penalty of not more than 20 years, and
for the second degree, not more than 20 years and
a fine of not more than $5,000.

Arson may bring the death penalty in Alabama,
Delaware, Illinois, North Carolina, South Carolina,
and Virginia. Life imprisonment or its 20-year
equivalent, may result in Idaho, Illinois, Maine,
Maryland, New Hampshire, New York, Ohio,
Oregon, Pennsylvania, Rhode Island, Tennessee,
Vermont, West Virginia, and Wyoming.
Where death results, arson becomes murder and
is tried as such.

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:

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1933
Boettcher, Denver.

1936
Released Dec. 26-Charles Mattson, 10, Tacoma.
dead. Kidnaper escaped.

May 27-Mary McElroy, Kansas City. Released
May 28. Walter McGee sentenced to life im-
prisonment.

June 15-William A. Hamm, Jr., St. Paul, banker.
Alvin Karpis sen-
Released after one week.
tenced to life imprisonment.
July 10-August Luer, Alton, Ill. Released. Three
men and a woman sentenced to life imprison-
ment.

July 22-Charles F. Urschel, Oklahoma City. Re-
George (Macnine Gun)
leased after nine days.
Kelly and five others sentenced to life imprison-

ment.

Nov. 9-Brooke Hart, San Jose, Cal. Killed. Harold T. Thurmond and John M. Holmes, his accused kidnapers, lynched by a mob.

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Found

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Feb. 24-Peter Levine, 12, New Rochelle, N. Y.
Body recovered May 29. Kidnapers escaped.
May 28-James Bailey Cash, Jr., 5, Princeton,
Fla. Body recovered June 8. Franklin P. McCall
pleaded guilty to the kidnaping and was put to
death in the electric chair Feb. 24, 1939.
1940

Sept. 20-Marc de Tristan, 3, Hillsborough, Calif.
Boy recovered Sept. 22, alive and well. Wilhelm
J. Muhlenbroich, 39. German immigrant of 1935,
arrested, charged with the crime. He was con-
victed and was sentenced to life imprisonment.
On Dec. 26, 1940, in San Quentin Prison, he
attempted suicide.

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

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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):

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1941 Law

1940 Law

$120

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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

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37,080

53 63

31,180

43,380

56 64

36,780

49.780

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100,000 to 150,000.

58 65

65,780

82,280

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1,460

3,740

250,000 to 300,000.

64

69

158,780

183,280

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254,280

20,000 to 22,000

24 41

2,360

5,320

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326,280

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508,780

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647,780 693,780

32,000 to 38,000 38,000 to 44,000 44,000 to 50,000

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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.

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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

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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
(Money figures in thousands of dollars)

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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
7,673

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
59,094)

1,565,215
56,752)

2,279,203
56,700

1,361,191

U. S. Customs and Internal Revenue Receipts, by Years

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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..
Other labor income.
Entrepreneurial inc.

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

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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

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1,137 1,088 968 787 737 830 885 1,012 1,097 1,021 1,105 1,208
2,387 2,586 2,740 3,051 3,145 2,895 3,071 3,271
1,672 2,166 2,499 2,963 3,339 2,776 3,124 3,466
897 867 1,002 1,123 1,324 1,394 1,320 1,384 1.473
264 254 330 359 447 430 418 444 427
1,252 1,419 1,519 1,753 1,810 1,704 1,797 1,890
244 288 318 324 280 300
504 498 604 585 518
60 60 71 80 91 85
106
199 224 237 255 269 256 266 275
1,977 2,176 2,317 2,620 2,857 2,618 2,784 3,011
96 126 137 164 177 166 174 190
8,428 9,272 9,814 11,023 11,402 10,638 11,025 11,543
997 836 722 596 642 827 876 989 1,060 1,020 1,104 1,136
293 247 173 123 146 165 187 215 229 205 226 247
4,910 4,322 3,632 2,696 2,614 3,091 3,425 4,050 4,393 3,824 4,177 4,453
1,068 858 720 531 548 613 681 768 844 778 794 828
620 544 461 354 340 396 462 559 599 566 601 629
7,250 6,684 5,648 4,275 4,000 4,592 4,937 5,711 6,029 5,349 5,779 6,185
574 530

81
75
69 54
300 282 258 203
3,231 3,091 2,736 2,197
149 138 122

89
14,178 13,382 11,586 9,107

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

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Name of Fish

Source: Field and Stream and the American Museum of Natural History

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Bass, Striped..... 1891

Channel.

Cal. Bl. Sea 1902

800

1,000

Bluefish..

1903

27

0

80

Сагр.

1933

834

0

Catash, Miss.

1878

150

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Rainbow.
Steelhead 1903

31

8

42

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Drum, Black.

146

Flounder, Sum.

26 0

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0 St. Aug., Fla.
Noank, Conn.
Min. Lake, Wis.
D'v'n, Fth Scot.
Petersburg, Ala.

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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.

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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.

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