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Full text of "Chicago daily news national almanac for .."

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LIABILITY 

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MAIN OFFICE 

20th FLOOR INSURANCE EXCHANGE 

CHICAGO 



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NEW YORK SAN FRANCISCO 

MINNEAPOLIS DETROIT 

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"The Best Afternoon Paper in 
the World" 

"The Daily News is a Chicago institution and one 
of which the community, its editor and its employes may 
well feel proud. A London editor once told me that 
The Chicago Daily News is by far the best afternoon 
paper in the world. 

"It is more than a purely Chicago institution. It has 
by example been a great force for good American journal- 
ism. It stands and has always stood for the best in our 
profession, resisting pure sensationalism, ever clean and 
wholesome, preferring sanity to hysteria and decency to 
ephemerally profitable smut. 

"Honesty and cleanliness have not proved unprofit- 
able. Its circulation figures are the envy of its com- 
petitors, while the joy of the advertising manager is 
often tempered by the sorrow that comes from having 
to leave out columns of announcements for which no 
room can be found in a thirty-four page paper. 

"It does not distort news; neither does it know fear 
or favor when the public is entitled to information no 
matter how unpleasant the publication may be to those 
in high or powerful position. It honestly carries out its 
implied contract with the readers to render daily a full 
and unbiased record of all world happenings that a decent 
paper may present to clean-minded readers." 



From a speech delivered in London, England, by James 
Keeley, for many years editor of the Chicago Tribune and later 
publisher of the Chicago Herald. 



[THIRTY-SIXTH YEAR] 



THE CHICAGO DAILY NEWS 



ALMANAC 

AND YEAR-BOOK 



FOR 



1920 



EDITED BY JAMES LANGLAND, M. A. 



ISSUED BY 
THE CHICAGO DAILY NEWS COMPANY 

(Copyright, 1919. by The Chicago Daily News Company.] 



INDEX 1920. 



No better idea of (the contents of the 1920 
edition of The Daily News Almanac and Year- 
Book can be obtained than by glancing: over 
the appended index. It will be found that 
while much space has been given to the work 



of the Paris peace conference and the conten- 
tion in the United States senate over the 
league of nations, statistical >and other infor- 
mation on a worldwide range of subjects has 
been given as fully as heretofore. 



Abbreviations, Titles. De- 
grees 129 

Abstracts, Torrens System.974 
Abyssinia. Government of.788 

Accessions. U. S 213 

Accidents 469 

Accidents. Miscellaneous ..470 
Accidents. Public Utility.. 174 
Accidents on Railroads.... 117 

Aces. Aviation 633 

Actors' Strike 752 

Administrative Code, 111.. 

Amended 810 

Administrator, Public. Cook 

County 869 

Admissions. Dues, Tax on. 67 
Aerial Flight. First Non- 
stop Transatlantic Ill 

Aerial Flight. First Trans- 
atlantic 107 

Aerial Navigation. German 

Treaty on 606 

A. E. F. Ass'n. Thirty- 
Third Division 807 

Afghanistan. Gov't of. .787 
Agricultural Exports . .190 
Agricultural 'Increase .192 

Agricultural Statistics.181-191 



Agriculture, Dept. of 
Agriculture Dept.. 111. 



.387 
.832 



Air Clauses in German 

Treaty 579 

Airplane Flight, Chicago- 
New York 790 

Airplane Race. Transcon- 
tinental 548 

Airplane Records 459 

Airship. Long Voyage 865 

Alabama. Population 304 

Alabama. State Officers.... 305 

Alabama. Vote of 304 

Alaska 791 

Alaska. Population.... 197. 211 

Alaskan Railroads 760 

Alaskan Seal Census 375 

Albania. Government of... 782 

Aldermen. Board of 881 

Aldermen. Four Year Term, 

Vote on 860 

Aldermen. Nonpartisan. 

Vote on 860 

Aldermen, Primary Vote 

for 846 

Aldermen. Vote for 858 

Alexander, J. W., Made Sec- 
retary of Commerce 750 

Algeria. Government of.... 788 
Alien Property Custodian.. 388 
Allied Commissions, Aus- 
tria 638 

Alsace - Lorraine. German 

Treaty on 560 

Altitudes. American Cities. 223 
Altitudes. Continental ....130 
Amendments to German 
Treaty. Senate 712 



American Bible Society.... 352 
American Defense Society. 767 
American Expeditionary 

Force, Organization 479 

Am. Federation of Labor.. 468 
American Hall of Fame... 137 

American Legion 767 

Am. Legion. 111. Chapter... 869 
American Library Ass'n... 358 
Am. Sunday School Union.352 
American Tract Society.... 352 
Am. Treaty with France... 679 
American Troops in Berlin.727 
Anarchistic Bomb Plots.... 741 
Animal Industry, Supt. of, 

Illinois 832 

Annapolis Academy 494 

Anniversaries. Wedding ..124 

Annuity. Tables 127 

Antarctic Exploration 751 

Antiquities. American ....247 
Antitrust Law, Sherman... 113 
Appeals. Circuit Court of. 

Chicago 876 

Appeals, Circuit Courts of 389 
Appeals. Court of Customs. 389 
Appellate Court. 1st Dist.,876 

Apple Crop 186 

Apportionment, Congress.. 403 
Appraiser's Office. Chicago. 886 
Appropriations. Army, 

Navy 760 

Appropriations. Chicago ..889 
Appropriations. Cook Co... 871 
Arbitral Tribunal, Aus- 
trian Treaty on 663 

Arbitral Tribunal, German 

Treaty on 603 

Archbishops 346 

Architect. City. Chicago.... 886 

Architect, Cook County 868 

Architect. Supervising. HI. 833 

Arctic Exploration 751 

Area Illinois Cities 838 

Area Large Cities 223 

Area of U. S. in Sq. Miles.213 
Argentine Rep.. Gov't of .789 

Arizona. Population 305 

Arizona. State Officers . .305 

Arizona. Vote of 305 

Arkansas, Population ... .305 
Arkansas. State Officers .306 

Arkansas. Vote of 305 

Armament, Fighting Ships. 497 
Armies and Navies, World. 743 
Armistice Day Observed... 681 
Army Appropriation Act... 760 
Army, Austrian, Treaty 

on 635 

Army. Authorized Strength.476 
Army, Commissioned Per- 
sonnel 759 

Army Decoration, French.. 624 

Army. Demobilization 528 

Army Divisions. Nick- 
names. Insignia 490 

Army. General Officers ....475 
Army. German. Treaty on. 574 
Army, Insignia 488 



Army and Navy Union.... 764 
Army Nurses. Civil War... 763 

Army of Occupation 536 

Army. Officers' Insignia ...483 

Army. Organization 480 

Army Pay Table 491 

Army Posts 476 

Army. Rank of Officers 484 

Army. Sources 503 

Army. Strength 531 

Army, Supply Service 508 

Army. U. S 475 

Army. U. S.. Central Dept.869 
Army. U. S.. in World War.502 

Arsenals. U. S 411 

Art Advisers. Board, 111... 833 

Art Galleries. World 375 

Art Institute 876 

Artists. Art Clubs, Chicago.839 

Assembly, Illinois 840 

Assessment, Illinois 736 

Assessors, Board of. Cook 

County 868 

Assessment. Chicago 984 

Assessments. Cook County. 986 

Associated Press, The 744 

Associations, General 3-67 

Astor, Lady, in British Par- 
liament 748 

Astronomical Soc.. Chicago. 924 

Asylums, Chicago 945 

Athletics 454 

Atlantic Ocean. First Cross- 
ings 112 

Atlantic Voyages. Fast 35 

Attorney, City. Chicago.... 882 
Attorney. Prosecuting, Chi- 
cago 882 

Attorney. U. S. Dist.. Chi- 
cago 886 

Attorneys. U. S. District... 391 

Audubon Society, 111 924 

Aurora. Population 638 

Australia. Government of. 781 

Austria. Frontiers of 626 

Austria, German Treaty on.564 
Austria. Government of.... 782 
Austria, Treaty of Peace 

with 625 

Automobiles. Manufacture. 236 
Automobile-Train Collisions.470 

Aviation Aces 535 

Aviation Losses in War.... 536 
Aviators. Chicago, Killed.. 877 



Balloon Disaster, Chicago.. 950 
Balloon Race, Army-Navy.. 792 
Baltic Provinces in 1919... 719 
Bank. Chicago, Deposits, 

Loans 900 

Bank Clearings, Chicago... 900 

Bank Deposits 159 

Bank. Federal Reserve. Chi- 
cago 894 

Bank Notes 158 

Bank Statistics 159 

Banking Power. U. 8 160 

Banking Statistics 158 



IU 






ALMANAC AND YEAR-BOOK: FOR 



Banks, Federal Land ....... 159 

Banks, Federal Reserve ---- Io9 

Banks, Larg-est Capital ..... 158 

Banks, Mutual Savings ---- Io9 

Banks, National ........... 158 

Banks, Savings, Foreign... lol 
Banks, Savings, Statistics.. 159 
Banks, Stock Savings ...... 158 

Baptist Church .............. 348 

Bar Association. Chicago.. 924 
Barley Crop, by Countries. 18 
Barley Crop, by States ---- 183 

Barley Crop, by Years.. ..187 

Barley, Trade in ............ liH) 

' Baseball Season (1919). ..420 

' Baseball, World's Series... 424 

Basket Ball ................ 461 

1 " Bathing Beaches, Chicago.. 932 
r Battle Ships, U. S .......... 497 

V Bavaria, Events in .... ..... 727 

\ Bean Crop, by Countries. ..183 
Bean Crop, by States ....... 186 

Beef Packing Statistics ---- 928 

Beet Sugar Production. 
United States ............. 188 

Belgium, Ambassador to 759 
Belgium, Austrian Treaty 
on .......................... 6d/3 

Belgium. German Treaty 
on .......................... 555 

Belgium. Government of. .782 
Belgium. King of. in U. S.74o 
Belgian Kongo ... ..... VRQ?RR 

Benevolent Societies. . .359-365 
Ben-Hur, Tribe of ......... 36 

Bequests (1919) .......... 474 

Bequests. Education. ...... .239 

Berger. V. L.. Excluded 
from Congress ......... : ..76 

Berlin American Troops m.727 
Beverages. Tax on.., ....... 59 

Bible Society. American... 352 
Billiards .................... 4f>3 

Bills. Failed of Passage.... 84 

Birth. Infant Mortality, 
Rates ..................... 142 

Birth Rates. American ..... 232 

Bishops. Episcopal 348 

Bishops, Methodist ...347,348 
Bishops, Roman Catholic... 346 
Blacklists .......... 82 

Blind, in Other Countries.218 
Blind Population, U. S....218 

Blind. Visitation of, HI.... 833 

Bloomington. 111., Popula- 
tion ........................ "**& 

Board of Education. Chi- 
cago ....................... a\t i 

Board of Trade, Chicago.. 915 
Boiler Inspection Dept., Chi- 

C3.2TO ......8o l 

Bokhara'/Government of. ..787 
Bolivia. Government of ..... 78 

Bombardment of Paris ---- 538 

Bonds, Tax-Free vs. Tax- 
able ................. ...... 744 

Bonds. Vote on, ChiC|g_c^ ^ 

Boston" Police' Strike.'. ....'. .753 

Boulevards. Chicago ....... 92 

Boundaries of Austria ..... 626 

Boundaries of Germany. 

New ........................ 554 

Bowling .................... 4oO 

Boycotts, Blacklists, Illinois 

Law Against ............. 820 

Brazil, Government of. 



Buckwheat Crop, by 

States 184 

Buckwheat Crop, by Years. .187 
Building- Advisers, Board, 

Illinois 833 

Building 1 Dept., Chicago.. .884 
Building, Loan Ass'ns... .160 
Building Statistics, Chi. .879 
Buildings, Dept. of. 111. .833 
Buildings, Notable, Chi. .922 
Buildings, Notable, N. Y. .924 
Bulgaria, Austrian Treaty 

on 633 

Bulgaria, German Treaty 

on 573 

Bulgaria, Government of.. 782 
Bulgarian Treaty of Peace. 71 8 
Bullion Value of Silver... 157 

Bushel Weights 123 

Butter, Trade in 190 



Bridge System. Chicago 
Bridges. Closed Hours on 
British Foreign Trad* 
British Guards, Record.. 



.789 
.879 
.750 
163 
..52 



, . 

British Treaty with France 680 
Broom Corn Crop (1918). .186 
Broom Corn Crop, by 
States ..................... 186 



Cabbage Crop 186 

Cabinet. Presidential 383 

Cabinets of Presidents 404 

Cable Ocean, Statistics 

United States 167 

Cables Surrendered by \ 

Germany 588 

Cables. World 175 

Calendar, Church, for 1920 15 
Calendar. Ready Reference. 24 

Calendars (1921-1924) 23 

Calendars, Various 16 



California, Population.. 
California. State Officers. 
California. Vote of. 



.306 
.307 
.306 
.505 
.780 
.613 



Camps and Cantonments. 
Canada, Government of. 
Canal. Kiel. Ger. Treaty. 

Canal. Panama 116 

Canal. Sault Ste Marie 117 

Canals. Ship 117 

Cane Sugar. Louisiana 188 

Canoeing 460 

Canvassing Board. HI 835 

Capital Punishm't in U. S.115 

Capitol in Washington 83 

Capitols of States 774 

Cardinals. College of 346 

Carnegie, Andrew, death 

of 114 

Carpenters' Strike 753 

Casualties, Am., in War.... 537 
Catholic Church. Statistics 346 

Cattle on Farms 189 

Cavell. Edith. Buried 462 

Cemeteries, Chicago 921 

Cemeteries. Soldiers', in 

Europe 487 

Census Bureau, Work 748 

Census. Fourteenth 99 

Census. School, Chicago 919 

Census, U. S., 1910 and 

1900 197 

Centenarians in U. S 419 

Centennial Building 1 Com- 
mission, Illinois 834 

Chadsey. C. E.. Resigns 750 

Chamber of Commerce of 

U. S. A 149 

Character. Committees on. 

Illinois 832 

Charitable Institutions, 111.833 

Charities. United 751 

Charity Organizations, Chi- 
cago 966 

Chart of the Heavens 25 

Cheese. Trade in 190 

Chevrons, Service' 487 

Chicago. Distances 994 

Chicago Improvements 895 

Chicago, Fifty Wards 821 

Chicago at a Glance 944 



Chicago, Growth in Area 

940, 941 

Chicago Officials 880,881 

Chicago Plan Commission.. 895 
Chicago, Points of Interest. 894 

Chicago, Progress of 802 

Chicago Soldiers Decorated.728 
Chicago Tribune-Ford Libel 

Case 303 

Chicago Troops in War 733 

Chicago Univ. Library 926 

Chicago Weather 901 

Chicago's Welcome to War 

Veterans 804 

Children. Height and Wt..l80 
Children's Science Library.928 

Chile, Government of 789 

China. Austrian Treaty on.634 
China. German Treaty on.. 572 

China, Government of 787 

Christian Science Church.. 351 

Chronological Cycles 15 

Chronology Recent Wars. .547 
Chronology, World War 

539-547 

Church Calendar for 1920. 15 

Church Federation, Chi 886 

Church Membership ..353-355 

Church Statistics 346-358 

Churches, Church Property.358 
Churches, by Denomi- 
nations 355-357 

Cigars. Tax on 65 

Circuit Clerks, HI 836 

Circuit Court of Appeals.. 389 

Circuit Court. Cook Co 875 

Circuit Court Judge. Vote 

for 860 

Circuit Court Judges. U. S.389 
Circulation, The Daily 

News 996 

Cities. Area of Large 223 

Cities. Distances Between. .229 

Cities. Elevation of 223 

Cities. Fastest Growth ....223 

Cities. 111.. Area, Pop 838 

Cities. Largest. World 226 

Cities Over 10.000 Inhab- 
itants 224-226 

Cities. Rank of Largest.... 228 
City Attorneys. Chicago ..937 

City Clerks. Chicago 939> 

City Clerk's Office. Chicago. 882 

City Collector, Chicago 882 

City Comptroller. Chicago. 882 

City Council, Chicago 881 

City Employes, Chicago. 

Number 805 

City Engineer's Office, Chi- 
cago 883 

City Officials. Chicago. 880. 881 
City Treasurer's Office, Chi- 
cago 882 

Citizenship of Foreign Born.203 

Citizenship. U. S 407 

Civil Service. Chicago 886 

Civil Service Commission, 

Cook County 868 

Civil Service Com., U. S .388 
Civil Service. Illinois ... .834 
Civil Service, Statistics .381 
Civil Service. U. S 381 



Claims. Hlinois Court of 



.832 
.389 



Claims. U. S. Court. 

Clearing House Ass'n, Chi.. 900 

Clemenceau, Attempt to As- 
sassinate 112 

Clerk. City. Vote for 857 

Climatology. U. S 775 

Clover Seed Crop, by 
States 186 

Clubs and Clubhouses, Chi- 
cago 948 

Coal Mines. Accidents in.. 174 



823 I 66 



ALMANAC AND YEAR-BOOK FOR 1920. 



Coal Production, by States.172 
Coal Production, by Years.172 

Coal. Use Restricted 750 

Coast Guard. United States.748 

Coast Line ol U. S 32 

Code, 111.. Administrative. 

Amended 810 

Coffee Consumed 235 

Coffee. Trade in 190 

Coinage, by Nations 3 08 

Coinage. United States 157 

Coinage. World ...157 

Coins. Foreign. Value in 

United States 120 

Coins. United States 162 

Coldest Days. Chicago 901 

Collector. City. Chicago 882 

Collector. Custom House. 

Chicago 6 

Colleges. American ....240-246 
Colombia. Government of. 78 

Colonial Wars. Society 760 

Colonies. 'German Treaty 

on 571 

Colonies. United States.... 791 

Colorado. Population 307 

Colorado. State Officers ....308 

Colorado. Vote of 307 

Columbus. Knights of. ....361 
Columbus. Knights of. War 

Work 531 

Commerce. Austrian Treaty 

on 6o2 

Commerce. Chicago Asso- 
ciation of 751 

Commerce. Department of .000 
Commerce Department. 111.834 
Commerce. Dept.. Chicago.. 886 
Commerce in German 

Treaty ......591 

Commerce. Interstate, Com- 
mission 387 

Commerce. U. S. Chamber 

of 149 

Commission Gov't in Uru- 
guay 724 

Commissioners. Cook Co.. 867 
Commissions of Control. 

Allied 579 

Commissions, Allied. Aus- 
trian Treaty on 638 

Committees. House Repre- 
sentatives 398 

Committees. U. S. Senate... 397 
Communist Party. National 

Committee 796 

Community Buildings. Illi- 
nois Law 820 

Community Centers. Chi- 
cago 803 

Compensation. Bureau of, 

Chicago 884 

Compensations, Austrian 

Treaty 641 

Comptroller. City. Chicago.882 
Comptroller's Office. Cook 

County 867 

Conciliation, Mediation, 

Federal Board 388 

Confederacy. Daughters of. 764 

Confederate Veterans 764 

Conference, Labor. Aus- 
trian Treaty 673 

Congregational Churches. ..350 
Congress. 65th, Work of... 84 

Congress. 66th 393 

Congress. 66th. Work of. .756 
Connecticut. Population ...308 
Connecticut. State Officers. 308 

Connecticut. Vote of 308 

Conquest Df Mesopotamia.. 624 
Conservation. Board. 111.... 834 
Constitvtion. Prohibition 

>Amndmnt 417 

Constitution of U. S 369 



Constitutional Convention. 

Illinois 815 

Constitutional Convention. 

Illinois. Delegates 861 

Consular Service. U. S 400 

Consulates in Chicago 901 

Contents Previous Issues... 998 
Contracts, Austrian Treaty 

on 660 

Contracts, German Treaty 

on 600 

Conventions. National ....794 
Cook County Civil Service. 868 
Cook County Committees... 809 

Cook County Courts ?75 

Cook County Finances 872 

ook County Officials. 866, 867 
Cook County Teachers' 

Association 935 

Copyright Laws. U. S 150 

Corn Crop, by Countries.. 182 

Corn Crop, by States 183 

Corn Crop, by Years 187 

Corn. Trade in 190 

Coroner's Office. Cook Co. .869 
Corporation Counsel. Chi- 
cago 882 

Corporation Taxes 44 

Corps Insignia 488 

Corpus Christi. Storm at.. 742 
Correction, House of. Chi- 
cago 885 

Cost of Living 143 

Costa Rica. Goverment of ..789 
Cotton Crop, by Countries. 182 

Cotton Crop, by States 186 

r otton Cron, by Years ....187 
Cotton Seed Oil. Trade in.. 190 

Cotton Statistics. U. S 188 

Cotton, Trade in 190 

Council. Chicago City 881 

Council, Chicago City, 

Politics of 802 

Council of Defense. Illinois.807 

County Clerk. Cook 867 

County Clerks. Ill 836 

County (Cook) Agent's Of- 
fice 868 

County (Cook) Clerk's 

Office 867 

County (Cook) Courts, 

Directory 869 

County (Cook) Depart- 
ments. Directory 869 

County (Cook) Institu- 
tions 868 

County (Cook) Offi- 
cials 866. 867 

County (Cook) Officials, 

Salaries 870 

County Court, Cook 875 

County Hospital, Cook ...868 

County Officers. Illinois 836 

County Treasurers, 111.... 837 
Court, Juvenile, Cook Co. .875 
Court-Martial Sentences.... 96 
Court. United States Cir- 
cuit. Chicago 876 

Court. United States Dis- 
trict. Chicago 876 

Court. U. S. Supreme 389 

Courts. Cook County 875 

Covenant, League of Peace. 550 

Cows. Milch, on Far^is 1^0 

Cranberry Crop by Ststes.lPfl 
Orerar Library, th? John.. 927 
Criminal Court. Cook 

Conntv 875 

Criminolotdst. Ill 833 

Croat-Slovene State. Aus- 
trian Treaty on fiQ 

0-op VMne by Years 187 

C~or> Values. Rank of 

States Jfl 

Crops (1919) 191 



Crops (1918) by States.. 

......; 183-186 

Crops. Misc. (1918) 186 

Crops on Irrigated Farms.. 114 

Crops. U. S. (1909) 193 

Cuba. Government of 790 

Custodian. Alien Property. 388 
Custodian. Cook County 

Building 869 

Custom House. Chicago 886 

Customs Appeals, Court 389 

Czecho-Slovakia. Austrian 

Treaty on 630 

Czecho-Slovakia, German 

Treaty on 564 

Czecho-Slovakia, Gov't of. 782 



Dairies. Supt. of. 111 832 

TVAnnunzio and Fiume 724 

Danube. Austrian Treaty 

on 668 

P-n^lle, 111.. Population.. .839 
Danzig. City of. German 

Trtaiy on 568 

Dates, Recent Historical... 466 
Daughters of American 

Revolution 765 

Daughters of Confederacy. 764 

Daughters of G A. R 763 

Daughters of St. George. ..362 
Daughters of Veterans ....763 

Dawes, C. G., Citation 728 

Daylight Saving- Law Re- 
pealed 759 

Dead in War, Total 537 

Deaf and Dumb in U. S...218 
Death Rates. American.... 232 

Death Rates in Cities 231 

D?ath Rates, Foreign 232 

Death Roll (1919) 470 

Death Roll, Chicago's 952 

Deaths, by Accident 469 

Deaths, by Age 231 

T^ea^s. by Causes 231 

Deaths, by Color. Nativity .232 

^paths. Noted 770 

Debs. E. V 266 

Debts. Austrian Treaty on. 655 
Debts, German Treaty on.. 595 

Debts. National 164 

D-c-tur. 111.. Population... 839 
Declaration of Independ- 
ence 374 

Decorations to Chicago Sol- 

di-rs 728 

Decorations, Medals, for 

Valor 484 

Decorations, Naval 95 

Defective Paupers 215 

Defense Society. American. 767 
Degrees. Abbreviations ....129 

Delaware. Population 308 

Delaware, State Officers. ..308 

Delaware. Vote of 308 

Delinquents, Juvenile 219 

Demobilization of Army... 528 
Democratic National Com.795 

Democratic Platform 797 

Denmark, Government of.. 783 
Deposits. Chicago Bank.... 900 
Diamonds. Most Famous.. 129 

Diamonds. Weight of 129 

Diplomatic Service, U. S...399 
n-ie-iM? Balloon Disaster. 950 
TMrig-ible Crosses Atlantic.. 110 
Di~if=riHe Destroyed by 

Lightning 801 

T^-t s Marine 469 

Disasters. Mine 470 

Disasters. Mining 465 

TVsnstfrs to Shinning 410 

rUsn^nsaripq in Chi>"ero.. ..9<6 
r>'stnnes "R^twepii Cities... 229 
Distances Between Seaports.229 



ALMANAC AND TEAR-BOOK FOR 1920. 



Distances in Chicago 994 

Distinguished Service Med- 
als 489 

District Attorneys, U. S..391 
District Court, U. S.. at 

Chicag-o 876 

District Courts, Judges 390 

Division Table 124 

Divisional Insignia 488 

Divorce, Causes for, by 

States 236 

Divorce Statistics. U. S....233 

Dog- Racing 462 

Dominican Republic, Gov- 
ernment of 790 

Drago Doctrine 113 

Dry Dock. Largest U. S....160 
Dry or Wet Chicago. Vote 859 
Dumb and Deaf in U. S....218 

Duties. Customs, U. S 132 

Duties on Imports 254 

Dwellings, Families in 
United States 214 



Eagles. Order of 362 

Earthquakes 154 

East Prussia, German 

Treaty on 567 

East St. Louis. Population. 839 

Easter Sunday Dates 119 

Eastern Star 360 

Eclipses in 1920 1 30 

Economic Clauses in Aus- 
trian Treaty 652 

Economic Clauses in Ger- 
man Treaty 591 

Economic Society, Western. 924 
Ecuador. Government of... 789 
Education. Board of. Chi- 
cago 907 

Education Board. General.. 748 

Education. Dept. of. Ill 834 

Education. Gifts, Bequests. 239 
Education. Statistics Unit- 
ed States 237.238 

Education. Vocational 388 

Education. Vocational. Illi- 
nois Law 817 

Efficiency, U. S. Bureau... 388 
Egypt. Austrian Treaty on.(;.*U 

Egypt, Disturbances in 724 

Egypt, German Treaty on. 571 

Egypt. Government of 788 

Elbe,. German Treaty on... 608 
Election Calendar, Chicago. 76 
Election Calendar. General. 800 
Election Commissioners, 

Chicago 886 

Election Laws Commission 

Illinois .'835 

Election. Primary, Chi 84'! 

Election Returns 304 

Election Returns, Chi- 
cago 847 

Election Returns, Cook Co' 860 
Election Returns. Illinois. .'861 
Electoral College . .412 

Electoral Districts. Ill '84^ 
Electoral Vote by States.. 382 
Electrical Units Defined... 12" 
Electricity Dept.. City... .884 

Elevation of Chicago 980 

Elevation of Cities... 
Elevated Railroad Stations.749 

Elgin, 111.. Population 839 

Elks. Order of 361 

Embassies. Foreign in 

United States ,...402 

Ember Days 15 

Employes. Chicago. Num- 
ber 805 

Employment Offices. Ill 833 

Engineer, U. S.. Chicago. ..886 



Engineers, Board Super- 
vising 883 

Engineers' Library. Chi- 
cago 928 

Engineers. Western Society. 924 
English Language in Illi- 
nois Schools 818 

Enlistments. Vo.untary ... 96 
Epidemic. "Flu" (191SK..377 

Episcopal Church 348 

Epworth League 347 

Equalization. Illinois State 

Board 832 

Equalization by Tax Com- 
mission, Illinois 813 

Equinox, Vernal 27 

Eras of Time 15 

Eruptions, Earthquakes. . . .154 

Estate Tax 55 

Esthonia. Government of.. 783 
European Gifts to Wilson.. 302 
European. Populations, Re- 
lief of 96 

Evanston Public Library. .927 

Events of 1919 469 

Events, Recent Historic il.. 466 
Examiners. Boards of. Chi- 
cago 884 

Excess Profits Receipts ....261 

Excess Profits Tax 50 

Excise Taxes 68 

Executions in Cook Co 805 

Executive Department 384 

Expenditures. National 164 

Exports, Agricultural 190 

Exports, by Continents ....256 

Exports, by Countries 2;~5 

Exports, Chicago 972 

Exports. Gold. Silver 254 

Exports of Merchandise... 2"0 

Exports, Summary 252 

Exports, Value' of 25 J 



Failures in United States.. 796 
Fair. State. Manager. 111.. 833 
Fame. American Hall of.. 137 
Families in United States.. 214 

Family Altar League 352 

Farm Animals and Prices.. 189 

Farm Animals. Value 189 

Farm Census, United States.192 

Farm Crops, "Value 187 

Farm Firewood Crop 137 

Farm Land, Value 191 

Farm Products, Value, by 

Years ..193 

Farm Value of Crops, 

Average 187 

Farm Wages 19n 

Farmers, by Classes 193 

Farmers, by States 192 

Farmers' Institute, 111 835 

Farmeo-s* Purchases (191 8) .194 
Farms. Crops on Irrigated. 114 
Federal Council. Churches. 

351. 358 

Federal Judiciary 389 

Federal Reserve Act 

Amended 106 

Federal Reserve Bank, Chi- 
cago 894 

Federal Reserve Bank Dis- 
tricts 774 

Federal Reserve Banks 159 

Federal Trade Commission. 3F8 
Federation of Labor. Am. .468 
Federation of Labor, Chi- 
cago 903 

Feeble-Minded in Institu- 
tions 218 

Fencing 462 

Fergus Falls, Tornado at.. 7 

Field Museum 966 

Field Museum Library 927 



Fifty Wards, Vote on 860 

Finance Department, 111... 832 
Finances. Austrian Treaty 

on 646 

Finances, Chicago 891 

Finances, Cook County. ...872 
Finances. Fire Department, 

Chicago 905 

Finances in German 

Treaty 589 

Finances, School. Chicago. 913 
Financial Statement, U. S..463 

Financial Statistics 155 

Finland, Government of... 783 
Fire Department. Chicago. 885 
Fire Department Chiefs. 

Chicago 906 

Fire Department Stations. 

Chicago 906 

Fire Losses 469 

Fire Prevention Bureau, 

Chicago 886 

Fire Statistics. Chicago... 905 

Firemen, Veteran 751 

Fires. Theater 248 

Firewood Crop. Farm 137 

Fish and Game Warden. 111.833 
Fium, D'Annunzio and... 724 
Flag Display Days, Chi- 

cag j 994 

Flag of United States 106 

Flags, Weather 118 

Flags k When and How to 

Use 178 

Flaxseed Crop, by Coun- 
tries 182 

Flaxseed Crop, by States. 184 

Fleets. Stations, U. S 496 

Floods 469 

V'o- ; da. Popu!9 fl 'on 308 

Florida. State Officers 309 

Florida. Vote of 308 

Flower Symbols of Months.. 131 

Flowers. State 131 

Fly and Bait Casting 454 

Foods. Supt. of. Ill 832 

Football (1919) 436 

Ford-Tribune Libel Case... 303 
Foreign Birth, Infant Mor- 
tality 142 

Foreign Born, Citizenship 

Foreign 'Born* inVa'ne .*.'. . . . ! .217 

Foreign Born Paupers 215 

Foreign Born Population 

Foreign 'cities,' 'Death ' 

Rates 232 

Foreign Countries, Death 

Rates 232 

Foreign Governments 780 

Foreign Orders for Chica- 

g-oans 980 

Foreign Standards of Time 35 

Foreign Trade. British 163 

Foreign Wars. Order of 765 

Foreman. M. J., Citation. .728 
Forest Preserve, Cook Co.879 

Forest Preserves. Map 878 

Foresters, Independent Or- 
der 36 

Foresters. United Order of. 360 

Fort. J. F.. Resigns 750 

Fortifications. Austrian 

Treaty on 636 

Fortifications, German, 

Treaty on 576 

Fnurragere. French Army. 624. 
"Fourteen Points." Wil- 
son's 68S 

France. Government of 783 
France. Treaty with Brit- 
ain -680 

France. Treaty with United 
States 679 



ALMANAC AND YEAR-BOOK FOR 1920. 



Fraternal Congress of 
America 363 

Fraternal Societies 359-365 

Free Employment Offices, 
lUinois 833 

Free Zones in Ports. Ger- 
man Treaty on 607 

French Academy. Members.769 

Frick. Henry Clay. Death 
O f 750 

Frontiers oi Austria 620 



Game and Fish Warden. 

Illinois 833 

Garnishment Law, Illinois. 994 
Garrett Biblical Institute 

Library 92 

Gary Law Library 927 

Gas and Electricity De- 

partment. Chicago 884 

Gases. Poison . ...611 

Gateway Amendment. Vote 

QJ 8o2 

Gem Symbols of Months... 131 

General. Rank of...... 482 

Geographic Soc. of Chicago.94. 

Georgia, Population 309 

Georgia. State Officers 310 

Georgia. Vote of -.309 

General. Office of. Created. 759 
German Colonies, Treaty 

on 571 

German Elections, National 

Assembly 726 

German Fleet Scuttled 537 

Germany, Developments in. 

1919 725 

Germany, Digest of Con- 
stitution 725 

Germany. Government of.. 783 
Germany, New Boundaries 

of 554 

Germany, Peace Treaty 

w ith 549 

Gifts. Bequests (1919) 474 

Gifts. Education 23 

Gifts to President Wilson.. 302 

Gilbert, J.. Convicted 742 

Glass, Carter, Appointed to 

Senate 7 

Gold Coinage. U. S 157 

Gold Coinage, World 157 

Gold, Exports, Imports..... 2o4 

Gold. Fineness of 129 

Gold. Silver. Stocks in U.S.157 
Gold. Silver, United States.156 
Gold. Silver. World Produc- 
tion 155 

Golf Association! 'u.' 'S.'. .' ! *. 1430 

Golf Clubs 430 

Golf. Public Courses 4HO 

Good Templars. Order of. 36*3 
Government Disbursements. 38 
Gov't Offices in Chicago... 886 

Government Officials 384 

Government. Overthrow of. 

Illinois Law Against 8! 9 

Government Receipts 38 

Gov't Reclamation Projects.230 

Governments. Foreign 780 

Governors of Illinois 890 

Governors of States 774 

Grace. D^ys of 126 

Grain Crons. by Countries. 18 
Grain Statistics. Chicago... 992 
Grand Army of the Re- 
public 762 

Grand Army Republic. 

Daughters 863 

Grand Army of the Repub- 
lic. Illinois 8*1 

Grand Canyon National Pk. 98 



Grand Lodges, A. F. & A. M.359 
Graves of American Sol- 
diers in Europe 487 

Graves. Austrian Treaty on. 639 
Graves. German Treaty on. 581 

Gravity. Specific, Table 123 

Great Britain. Gov't of.... 780 
Great Britain. Income Tax.419 
Great Britain Rewards War 

Leaders 487 

Greece. Government of 784 

Greek Church Calendar 16 

Gregory, Attorney-General. 

Resigns 747 

Guam 792 

Guam. Population 198 

Guaranties in German 

Treaty 617 

Guatemala. Government of. 790 

H 

Haase, Hugo, Shot 726 

Haiti. Government of 790 

Hall of Fame, American... 137 

Hammond Library 928 

Harvest Moon 16 

Hawaii 792 

Hawaii. Population. . .197. 211 
Hawker-Grieve Attempt ..109 

Hay Crop (1918) -....186 

Hay Crop, by States 185 

Hay Crop, by Years 187 

Haymarket Riot. Survivors.986 
Health. Department of. Chi- 
cago 885 

Health Insurance Com.. 111.835 

Heavens. Chart of 25 

Hebrew Calendar 16 

Height Famous Structures.! 78 
Heights and Weights of 

Adults 180 

Helgoland, German Tre'aty 

on 571 

Hibernians. Order of 361 

High School Colors, Chi- 
cago 890 

Highest Points in World... 130 

Highway Advisers. Ill 833 

Highways of America 141 

Highways, Supt. of. 111.. 833 
Historical Events, Recent.. 466 
Historical Society, Chicago. 924 
Historical Society, Evans- 
ton 801 

Historical Society Library, 

Chicago 927 

Hohenzollern, Wm., in Hol- 
land 727 

Holidays. National 760 

Holidays in United States.. 768 
Homes for Indigent. Chi- 
cago 945 

Homes for Soldiers 410 

Homestead Laws, U. S 411 

Honduras. Government of.. 790 
Hop Crop by Countries 182 

Hop Crop by States 186 

Hops. Trade in 190 

Horse Racing 433 

Horses, on Farms 189 

Horses, Mules, Export 189 

Hospitals, Dispensaries, Chi- 
cago 946 

Hospitals. Military 93 

Hotels. Chicago 877 

Hottest Days. Chicago.... 901 

House Committees 398 

House of Commons, Parties 

in 748 

House Number System, 

Chicago 97P 

House. Speakers of 413 

Housing 1 Commission. Illi- 
nois Law 819 



Humane Society, Illinois... 841 
Hungary, Government of... 784 
Hungary. Revolutions in... 719 

Hunter's Moon 16 

Hydrographic Office. Chi- 
cago 886 



Iceland, Government of. . . .784 

Idaho, Population 310 

Idaho, State Officers 311 

Idaho. Vote of 310 

Illinois Central Station, 

New 895 

Illinois Cities, Population. 

Area 838 

Illinois Constitutional Con- 
vention Delegates. Vote 

for 861 

Illinois Constitutional Con- 
vention Law 815 

Illinois Electoral Districts. 842 

Illinois, Governors of 890 

Illinois Hard Roads Plan.. 141 
Illinois Legislation (1919). 810 

Illinois Men in War 734 

Illinois. Military Forces.... 734 

Illinois, Officials 832 

Illinois. Popular Vote 863 

Illinois, Population 311 

Illinois. Population Statis- 
tics 8*3 

Illinois State Central Com- 
mittees 808 

Illinois, State Officers 313 

Illinois State Officials.831. 832 
Illinois Tax Commission 

Law .810 

Dlinois. U. of. Trustees... 832 

Illinois, Vote of 311 

Illinois Waterway 816 

Illiteracy in United States 

Statistics 216 

Immigration Bureau, Chi- 
cago 886 

Immigration Law 409 

Immigration Statistics 776 

Impeachment Cases 248 

Imports. Chicago 972 

Imports, by Continents 256 

Imports, by Countries 255 

Imports, Duties 254 

Imports. Gold, Silver 254 

Imports of Merchandise... 249 

Imports, Summary 252 

Tmports, Value of 253 

Improvement Associations. 

Chicago 803 

Improvement Bonds. Vote 

on 860 

Improvements. Chicago 895 

Improvements, Local Board. 

Chicago 884 

T ncome Tax 36 

'ncome Tax, Great Britain 419 

Income Tax Receipts 261 

Tncome Tax Statistics 262 

Independence. Declaration 

of 374 

Tndia, Government of 780 

Indian Commissioners...... 388 

'ndian Day. American 830 

Indiana, Population 313 

Tndiana, State Officers 314 

'n^isna. Vote of 313 

Indigent, Homes for. Chi- 
cago 945 

T nri"strial Commission. 111.833 

T ndnstrial Conference 755 

Industrial Property. Aus- 
trian Treaty on 66i 

Tri^nstr^l Pronerty, Ger- 
man Treatv on 604 

Industrial Survey, Illinois. .835 
Industrial Unrest 752 



ALMANAC AND YEAR-BOOK FOR 1920. 



Industries, Rank of ........ 169 

Infant Mortality ............ 179 

Infant Mortality Rates... 142 
Influenza Epidemic (1918). 377 
Initiative, Vote on 861, 862 
Insane in Hospitals ........ 217 

Insane, Statistics ..... 217,218 

Insig-nia, Army ............ 488 

Insignia, Officers', Army, 

Navy ..................... 483 

Inspectors Steam Vessels. 

Chicago .................... 886 

Insurance. Austrian Treaty 

on .......................... 662 

Insurance, German Treaty 

on ......................... t>02 

Insurance. Marine ......... 139 

Insurance Statistics ....... 176 

S RiskV:.263:266 
Interest Tables .............. 1^5 

Interior Department ........ 387 

Internal Revenue. Dept.. 

Chicago ................... 

Internal Revenue Re- 

ceipts ............. ...257-201 

International Labor Confer- 

pncfi ............ 

International Labor Office. 

Austrian Treaty .......... 

International Labor Office. 

German Treaty .... ...... 614 

International Trade Con- 

ference .................... " bl 

Interstate Commerce Com- 

mission ...... ............... 

Iowa. Population .......... . 

Iowa. State Officers ........ 315 

Iowa. Vote of ............... 31 

Ireland. Sinn Fein Activity .727 
Iron. Pig. Production...... 172 

Iron. Steel Output, World's.228 
Irrigated Farms, Crops on. 114 
Italy. Austrian Treaty on. 628 
Italy, Government of ...... 784 



Japan Government of ...... 788 

Japanese-Korean Conflict. .727 

JeWcl ......... .. i O 

Jewish" Calendar ........... 16 

Jewish Historical Society. 
Illinois .............. ..... 924 

Joan of Arc Canonized ..... 23 

John Crerar Library ........ 927 

Joliet. 111.. Population ..... 839 

Judge, Municipal. Vote for.8o8 
Judge. Superior. Vote for 

........... 808, o< 

Judges, County, HI ......... 836 

Judges U. S. Circuit Court.389 
Judges. U. S. Dist. Courts. 390 
Judgments, Austrian Treaty 

on .......................... 660 

Judgments, German Treaty 

on ...................... 600 

Judicial Salaries ............ '105 

Judiciary, Federal .......... 38: 

Jugo Slavia, Gov't of ...... 787 

Jury Commission, Cook Co. 86 
Justice, Department of ..... 38 

Juvenile Court, Cook Co... 875 
Juvenile Delinquents ....... 219 



Kansas. Population 315 

Kansas. State Officers 316 

Kansas. Vote of 315 

Kentucky, Gubernatorial 

Vote 743 

Kentucky, Population 316 

Kentucky. State Officers ..317 
Kentuck-v. Vote of 316 



Khiva. Government of 788 

Kiel Canal. German Treaty 

on 613 

King- Albert in U. S 745 

King's Daughters. Sons ...352 

Knights of Columbus 361 

Knights of Columbus. War 

Work 531 

Knights of Pythias 360 

Knights Templars 359 

Kolchak Corresponds with 

Allies 721 

Kongo. Belgian 788 

Korea 788 

Korean Revolt 727 



Labor. Am. Federation 468 

Labor. Austrian Treaty on. 672 

Labor Conference 68; 

Labor Conference, German 

Treaty on 01 

Labor Conference, Interna- 
tional 759 

Labor. Department of 38f 

Labor Department. HI 833 

Labor in German Peace 

Treaty 613 

Labor Office, German 

Treaty on 614 

Labor Office, International, 

Austrian Treaty 67J 

Labor Party. National Com- 
mittee 796 

Labor Party Platform. 111.. 798 

Labor Troubles, 1919 752 

Labrador. Government of.. 781 

Ladies of G. A. R 76: 

Lafayette National Park... 99 
Lake Front Improvements 

895, 896 

Lake Trade, Chicago's 94 r 

Lakes. Area, Depth 130 

Lakes. Largest in U. S 163 

Land Banks, Federal 159 

Land Titles, Torrens Sys- 
tem 868.974 

Language, English, in Illi- 
nois Schools 818 

Languages. World 125 



Lard, Prices 



.992 



Law Department. Chicago. 882 
Law Examiners. Illinois.... 832 
Law Institute, Chicago.... 924 
Law Institute Library, Chi- 
cago 928 

Laws. Uniform, Illinois 

Commission 835 

League to Enforce Peace.. 767 
League of Nations, Cove- 
nant 550 

League of Nations, Organ- 
ization 719 

Learned Societies, Chicago.924 

Learned Societies, U. S 366 

Legations. Foreign, in U. S.402 

Legion, American 767 

Legion, American, Illinois. 869 

Legion of Honor 624 

Legion of Valor 765 

Legion Veterans Shot 681 

Legislation. 111. (1919) ....810 
Legislative Reference Bu- 
reau, Illinois 835 

Legislature. HI. Members... 840 

legislatures of States 774 

Lewis Institute Library 927 
.liberia, German Treaty on. 572 
Liberia. Government of 788 

iherty Loan Act 91 

iberty Loans 532 

libraries. Chicago, Vicinity.925 
.library Association. Amer- 
ican 358 



Library Association, Amer- 

ican (Chicago) .......... 924 

Literary Club, Chicago.... 924 

Library Commission. 111... 836 
Library of Congress ....... 500 

Library, 111. Historical ..... 835 

Library. Hlinois State ...... 835 

License Rates, Chicago ..... 968 

Licenses. Receipts from. 

Chicago ................... 893 

Liebknecht, K.. Killed ..... 726 

Liebknecht Revolt ____ 726 

Lieutenant-General. Rank.. 482 
Life. Expectation of ....... 179 

Life. Negro Expectation of .180 
Life Tables. U. S ...... 179-180 

Lignite and Peat Investi- 

gation ................ 99 

Limitations. Statute of.... 126 

Lincoln Memorial Com.... 805 

Lincoln Park. Enlarging... 830 
Lincoln Park System... ,..929 
Lincoln's Gettysburg- 

Speech ..................... 377 

Liquor Laws, Enforce- 

ment of. Illinois ......... 818 

Liquors Consumed ......... 368 

Liquors Produced in U. S 741 
Lithuania, Government of. 785 
Live Stock, on Farms.... 189 

Living. Cost of ........... "MS 



..................... 785 

Lloyd's ................... 474 

Loan Associations ......... 160 

Loan. Liberty, Act ........ 91 

Loans. Chicago Bank ...... 900 

Loans, War. Details of.... 533 

Lodge Resolution .......... 113 

London Police Strike ...... 752 

London Victory Parade. .. .720 

Lorraine, German Treaty 

on ................ 560 

Louisiana Cane Sugar'.'.* '.'.'.188 
Louisiana. Population ..... 317 

Louisiana, State Officers... 318 
Louisiana, Vote of ......... 317 

Lowest Points in World.... 130 

Loyal Legrion ............... 764 

Luther League ......... 351 

Lutheran Church .......... 350 

Luxembourg, Rosa. Killed. 726 
Luxemburg, Austrian 

Treaty on ................. 633 

Luxemburg, German Treaty 

on ......................... 556 

Luxemburg- Remains a 

Duchy ..................... 719 

Lynching-s ......... . ......... 219 

M 

Maccabees ............ .. ...362 

Madagascar. Gov't of ...... 788 

Mail Information .......... 414 

Maine. Population ... ...... 318 

Maine. State Officers ........ 319 

Maine, Vote of ............. 318 

Males of Militia Age ....... 204 

Manufactures by States. ...170 

Manufactures in Cities ..... 170 

Manufactures. TJ. S .......... 109 

tfaple Sugar Crop ........ 186 

aps, Bureau of. Chicago. 884 
Marine Corps, Officers ...... 496 

"Marine Disasters ........... 469 

arine Hospital, Chicago. 886 
Marine Insurance ........... 139 



Ma rine Insurance, German 
Treaty on 



.602 



Marriage Laws. U. S 235 

larriage Statistics,* U. S...233 
forshal. U. S., Chicago.. ..886 

Marshals. United States.... 39?. 

Martin. T. S.. Deain of. ..750 

Massachusetts. Populatio.i.3.19 



ALMANAC AND YEAR-BOOK FOR 1920. 



..881 
..1)28 



Massachusetts. State Offi- 
cers 320 

Massachusetts, Vote of 319 

Mayflower Descendants, 

Society 766 

Mayor. Primary Vote for.. 846 
Mayoralty Elections, Chi- 
cago 864 

Mayors of Chicago 896 

Mayors of Large Cities. 
Mayor's Office. Chicago. 
May wood Paolic Library 

Measures. Shipping 

Measures, Weights, in U. S.I 20 
Mechanics, Junior Order... 362 
Medals. Decorations for 

Valor 48-1 

Medals. Honor -189 

. Mediation, Conciliation, 

Federal Board 188 

Medical Education 358 

Medical Society. Chicago.. 924 
Memel. German Treaty on. 568 

Men of Voting Ag3 203 

Merchandise, Exports 250 

Merchandise. Imports 249 

Merchant Marine of World.302 

Merchant Marine. U. S 171 

Mesopotamia. Conquest of. 624 
Methodist Centenary Ex- 
position 747 

Methodist Church 347 

Metric Conversion Tables. 120 

Metric Equivalents 122 

Metric System 120 

Metropolitan Districts . . .196 



Mexico and United States 
Mexico. Government of.. 

Michigan, Population 

Michigan, Vote of 

Michigan. State Officers.. 
Microscopical Society, 111 
Milch Cows, on Farms... 
Military Academy. U. S.. 



.746 
.789 
.320 
.320 
.321 
.924 
.189 
.494 



Military Appropriations, 

Repeal of 89 

Military Clauses, Austrian 

Treaty 635 

Military Clauses. German 

Treaty 574 

Military Decorations, 

French 624 

Military Force of Illinois. .7o4 

Military Hospitals 93 

Military Posts, U. S 476 

Militia Age. Males of 204 

Mine Disasters 470 

Mine Workers' Strike 754 

Mineral Monopolies 160 

Mineral Products of U. S.I 72 
Mines and Quarries in 

United States 173 

Mines. Dept. of. Illinois.... 833 

Mining Disasters 465 

Mining Investigating Com- 
mission, Illinois 835 

Mining Property. German 

Treaty on 557 

Ministers, by Denomina- 
tions 357 

Minorities, Austrian Treaty 

on 631 

Minnesota. Population 321 

Minnesota Roads 142 

Minnesota. State Officers.. 322 

Minnesota. Vote of 321 

Mints, Assay Offices 769 

Mississippi. Population ....322 
Mississippi. State Officers .323 



Mississippi. Vote of... 



Missouri, Gqod Roads Law. 142 

Missouri. Population 323 

Missouri. Roads Law 142 

Missouri. State Officers... .324 
Missouri. Vote of 323 



.322 



Mitchell. E. M., Vote. Cor- 
rection 841 

Mixed Arbitral Tribunal, 

Austrian Treaty 663 

Mixed Arbitral Tribunal. 

German Treaty 603 

Mohammedan Calendar 16 

Molasses, Louisiana 188 

Monetary Clauses German 

Treaty 589 

Money and Finance 155 

Money. Circulation, United 

States 161 

Money, Foreign, Vame in 

United States 120 

Money, World 156 

Monroe Doctrine 113 

Montana. Population .. ..324 
Montana, State Officers ..324 

Montana, Vote of 

Montenegro. Gov't of... 



..785 



Monuments. Chicago .. ..935 
Monuments, National . ..247 
Moon. Hunter's, Harvest.. 16 

Moon. Light and Dark 27 

Morocco. Austrian Treaty 

on 633 

Morocco, German Treaty 

on 573 

Morocco, Government of... 788 
Mortality Statistics, Chi- 
cago 904 

Mortality Statistics, U. S..231 

Mortality, Table 180 

Mother Tongue. Foreign- 
ers' 210 

Motor Cars. Revenues 140 

Motor Cars, Trucks in U.S.495 
Motor Vehicle Theft Act, 

National 760 

Motorcycling 449 

Motoring 448 

Mottoes. State 131 

Mountains. Highest 130 

Mules. Horses. Export 180 

Mules, on Farms 1^9 

Multiplication Table 124 

Municipal Convention Halls, 

Chicago 827 

Municipal Courts. Chicago. 876 
Municipal Reference Li- 
brary. Chicago 885.927 

M'isHim. -Advisers, 111 834 

Music in Chicago 750 

Mystic Shrine 360 



N 



Nansen Plans to Feed Rus- 
sia 723 

National Army 504 

National Government 384 

National Guard in World 

War 504 

National Guard, Illinois. ..734 
National Guard, Reorgani- 
zation 481 

National Hymns 305 

National Monuments 247 

National Park, Grand Can- 
yon 98 

National Park. Lafayette.. 99 

ISational Parks 246 

National Political Commit- 
tees 795 

National Safety Council Li- 
brary 918 

National Security League. 766 

National Union 361 

Nationals. Treatment. Aus- 
trian Treaty 652 

Natural History, Field Mu- 
seum 966 

Naturalization Laws T 408 



Naval Academy, U. S 494 

.Naval Appropriation Act.. 760 
Naval Clauses, Austrian 

Treaty 635.637 

Naval Clauses. German 

Treaty 574.577 

Naval Decorations 95 

Naval Stations, U. S 497 

Naval Training Stations. ..496 
jNaval Vessels Lost in War. 537 

Navies of World 500.743 

Navigation, Austrian 

Treaty on 668 

Navigation. German Treaty 

on 607 

Navy Department 385 

Navy League, U. S 766 

Navy Officers 496 

Navy, Officers' Insignia 483 

Navy Pay, Table 492 

Navy, Personnel 497 

Navy, Rank of Officers 484 

Navy, Ships of 497 

Navy, Vessels, Summary. ..499 

Navy Yards, U. S 496 

Nebraska, Population 325 

Nebraska, State Officers. ..325 

Nebraska, Vote of 3 5 

Necrology (1919) 470 

-.ecro^ogy, Chicago 952 

egrroes in Cities 196, 2O1 

Neighborhood Improvement 

Associations, Chicago ....803 

Netherlands. Gov't of 787 

.evatia. Population 325 

Nevada, State Officers 3^6 

Nevada, Vote of 325 

Newberry Library 926 

Newfoundland, Gov't of... 782 
New Hampshire, Popula- 
tion 326 

New Hampshire, State Of- 
ficers 326 

New Hampshire, Vote of.326 

New Jersey, Population 326 

New Jersey. State Officers. 327 

JNew Jersey, Vote of 326 

New Jerusalem, Church.. .351 
New Mexico, Population... 327 
New Mexico, State Of- 
ficers 327 

New Mexico, Vote of 327 

New York City, Popula- 
tion 220 

New York, Population 327 

New York, State Officers.. 329 

New York. Vote of 327 

Newspapers in U. S. and 

Canada 234 

icaragua. Government of. 790 
Nicknames, Insignia, Army 

Division 490 

Nicknames. State 131 

Niemen. German Treaty on.607 

flnpartisan League, North 
Dakota 801 

Nonpartisan Election, Chi- 
cago Aldermen 825 

No.mal Schpol Board, 111.834 

o*orth Carolina, Popula- 
tion 329 

.N'orth Carolina, State Of- 
ficers 330 

'orth Carolina, Vote of.. 329 
orth Dakota, Population. 330 

North Dakota Ratifies Suf- 
frage Amendment 750 

.IN' orth Dakota, State Offi- 
cers 330 

orth Dakota, Vote of 330 

-orthwestern University 

Library 928 

"orway. Government of.. .785 

Numerals. Roman, Arabic.. 129 

-<ur series, Chicago 946 



ALMANAC AND TEAR-BOOK FOR 1920. 



Oak Park Public Library. .927 

Oat Crop, by Countries 182 

Oat Crop, by States 184 

Oat Crop, by Years 187 

Oats. Trade in 190 

Obituary (1919) 470 

Obituary, Chicago 952 

Ocean Steamships, Great... 171 

Oceans, Area, Depth 130 

Odd Fellows. Order 360 

Oder. German Treaty on.. 609 

Officials, Illinois 831, 832 

Oglesby Monument Com- 
mission 835 

Oglesby Monument Un- 
veiled 801 

Ohio. Population 330 

Ohio. Prohibition Vote 720 

Ohio. State Officers 331 

Ohio. Vote of 330 

Oil Burning American 

Steamers 807 

Oil Cake & Meal, Trade in. 100 
Oil. Cotton Seed. Trade in. 190 
Oil Inspector's Office, Chi- 
cago 88 

Oklahoma, Population 33! 

Oklahoma, State Officers... 332 

Oklahoma. Vote of 33 

Old Chicago Firms 936 

8 Id Residents, Chicago 960 
Id Residents. Deaths, Chi- 
cago 964 

Old Salem State Park, Illi- 
nois Law 819 

Onion Crop 186 

Opera Association. Chicago.750 

Orange Crop, by States 186 

Orchestra, Chicago Sym- 

phony 750 

Oregon, Population 33 

Oreg-on. State Officers 33 

Oregon. Vote of 332 

Overthrow of Government. 

Illinois Law Against 819 

Ownership. Public. Vote 
on 861, Sok5 



Packing. Pork. Statistics... 154 

Panama Canal 116 

Panama Canal Zone 792 

Panama Canal Zone. Pop- 
ulation 19 

Panama, Government of... 790 

Panics. Theater 248 

Paraguay, Government of..7o9 

Parcel Post Rates 414 

Pardons and Paroles. HI... 833 

Paris Bombarded 5o8 

Paris Peace Congress 683 

Paris Victory Parade 720 

Parks. Chicago 929 

Parks. Board of Advisers, 

Illinois 833 

Parks. National 246 

Parks. State. Supt. of 833 

Party Lines in Congie3S....38:J 

Party Platforms 797 

Passport Regulations. U.S. 7 14 

Patents, Applications 152 

Patriotic Societies 762 

Patti. Adelina. Death of . .416 

Paupers. Age of 216 

Paupers, in Almshouses....215 
Paymaster. City. Chicago . . 883 

Pay Table. Army 491 

Pay Table. Navy 492 

Pea Crop, by Countries.... 183 

Peace Conference 682 

Austria Treaty 692 

Bulgarian Treaty of Peace 718 



China and Japan 691 

Claims Urged 692 

Clemenceau Appointed 

Chairman 686 

Delegates 683 

Change Among 692 

Fiume Controversy 690 

German Colonies. Disposi- 
tion of 692 

German Treaty Presented 

to Germans 690 

Signed 691 

Italians Withdraw 690 

League of Nations, Or- 
ganization of 719 

Covenant Framers 687 

Presented 689 

Modifications of Treaty.. 691 

Opening Session 684 

Preliminary Meetings ...683 

Regulations 683 

Territorial Claims 688 

Treaty Ratified by Other 

Countries 719 

Turkey. No Treaty 719 

Peace Treaties 

With Germany 549 

Aerial Navigation 606 

Air Clauses 579 

Alsace-Lorraine 560 

Amendments Rejected.. 71 6 

Arbitral Tribunal 603 

Austria 50i 

Belgium 555 

Bulgaria 573 

China 572 

Commercial Relations.. 591 

Contracts 600 

Czecho-Slovak State... 564 
Danzig. Free City of. ..568 

Debts 595 

East Prussia 567 

Economic Clauses 591 

Egypt 573 

Free Zones in Ports.... 607 
German Boundaries ...554 

German Colonies 671 

German Rights 571 

Graves 581 

Helgoland 571 

Hughes' Suggestions.... 697 
Industrial Property ....604 
Insurance. Social. State.606 

Sterallied Control 579 
bor 613 

League of Nations 

Covenant 550 

Liberia 572 

Luxemburg 556 

McCumber Report 716 

Memel 568 

Military Clauses 574 

Mining Property, Ces- 
sion 557 

Morocco 57;5 

Naval Clauses 577 

Navigation 607 

Penalties 581 

Poland 505 

Political Clauses 555 

Ports 606 

Preamble Adopted 716 

Presented to Senate.... 69'2 

Prisoners of War 580 

Property, Rights, Inter- 
ests 597 

Railways 606.611 

Ratification Defeated .717 

Reparation 581 

Reservations Adopted.. 716 
Resolution to Declare 

War Ended 718 

Rhine. Left Bank 556 

Root's Reservations ...696 
Russia 571 



Saar Basin 556 

Schleswig 669 

Senate Committee Ma- 
jority Report 712 

Senate Minority Re- 
port 713 

Shantung 574 

Shipping 592 

Siam 572 

Social. State. Insurance.606 

State Insurance 606 

Taft's Interpretations.. 697 

Treaties. Previous 593 

Turkey 573 

Waterways ....600 

Wilson Questioned by 

Senators 697 

With Austria ,,.525 

Aerial Navigation 667 

Air Clauses 635 

Austrian Frontiers ....626 
Austrian Interests Out- 
side Europe 633 

Contracts, Judgments ..660 

Debts 655 

Disputes 672 

Economic Clauses ....652 

Financial Clauses 646 

Graves 639 

Industrial Property ....664 

Insurance 662 

Labor 672 

Military Clauses 635 

Misc. Provisions 677 

Naval Clauses 635 

Navigation 668 

Ports 667 

Railways 667 

Penalties 640 

Political Clauses 628 

Prisoners of War 639 

Property. Rights and 

Interests 657 

Telegraphs. Telephones. 672 
Transferred Territory. .665 

Waterways 667 

Peach Crop ...186 

Peanut Crop, by States 186 

Pear Crop 186 

Peat Investigation 99 

Penal Institutions. 111.833. 834 
Penalties. Austrian Treaty. 640 
Penalties, German Treaty. 581 
Penitentiary Building Com- 
mission. Illinois 835 

Pennsylvania. Popul tion..333 
Pennsylvania. State Officers334 

Pennsylvania, Vote of 333 

Pension Laws Com.. Ill ... 835 

Pension Statistics, U S 778 

Pensioning of Judges. 111.. 830 

Pensions 98 

Peoria. 111.. Population.... 839 
Periodicals in United States 

and Canada 234 

Perry's Victory Memorial 

Commission 98 

Pershing. J. J.. Honors for. 525 
Pershing. John J., Thanks 

to 759 

Persia. Government of 788 

Peru. Government of 789 

Petroleum, Crude, Produc- 
tion 345 

Philippine Islands 791 

Philippines. Population ...198 
Physical Ex. Drafted Men. 504 
Physician, Cook County... 868 

Pig Iron Production 172 

Pistol Shooting 446 

Planets (1920) 31 

Planets. Facts About 28 

Planets. Position of.... 
n^ts. Visibility of.... 
Playgrounds. Chicago .. 



10 



ALMANAC AND YEAR-BOOK FOR 1920. 



Plebiscite. Saar Basin ...... 560 

Poets Laureate of England.392 
Poland, Am. Trade Com.. A 398 
Poland. German Treaty on.565 
Poland. Government of... 786 
Poland, Republic of ....... 732 

Poland. Treaty with ....... 620 

Polar Record ............. 751 

Police Department. Chicago885 
Police Department, Chicago, 

Work of ................ 902 

Police Districts. Chic go ... 90 
Police Record. Chicago ---- 902 

Police Superintendents. Chi- 

cago .................... 917 

Police Work, Chicago, by 

Years ................... 901 

Political Ass'ns. Chicago. . .73o 
Political Clauses. Austrian 

Treaty ..................... 6^8 

Political Clauses, German 

Treaty .............. ....555 

Politics. Past, of States.... 411 

Polo ...................... 462 

Pope, 'Roman Catholic ..... 346 

Popular Vote. Illinois ...... 863 

Population by Age Periods.204 
Population. American CiUes.^ 

Population. 'Mind '.'.'.' .' ---- '.218 

Population. Center of ...... 199 

Population, Chicago .. ---- 918 

Population by Color, Race. 201 
Population. Colored, in 
Cities .............. 196 -2^ 

Population. Cook County.. 87^ 
Population, Deaf and Dumb218 
Pop., of Foreign Birth ..... 206 

Population. Foreign Born 



Population. Foreign Born. 

by Cities .............. 208 

Population, Foreign Born, 

by States ............... 206 

Population. Growth of ---- 199 

Population, Illinois Cities. 838 
Population. Increase in.... 19 

Pop.. Marital Condition ---- 205 

Population. Median Lines.. 199 
Population. Percentages 

Native, Foreign ......... 209 

Population by Sex ........ 202 

Population, per Sq.' Mile. .213 
Pop.. States from 1850 ---- 197 

Population. Statistics ---- 196 

Population. Statistics. 111.. 843 
Population. Urban, Rural 

Population.' " United' ' States 

(1850-1910) .............. 197 

Population, United States 

(1790-1840) ........... 198 

Population. United States. 

1910 and 1900 ............ 197 

Population. United States. 

by Divisions ............. 198 

Population, White and Col- 

ored, by States .......... 196 

Population, World ........ 212 

Pork, Mess, Prices ......... 992 

Pork Packing Statistics 

..................... 154,928 

Portland Cement Associa- 

tion Library. Chicago ---- 928 

Porto Rico. Island of ..... 790 

Porto Rico, Pop ...... 197,211 

Ports. Austrian Treaty on. 667 
Ports. German Treaty on 

........................ 606, 611 

Portugal, Government of. .785 
Portugal, Monarchist Re- 

volt in .................. 724 

Postage. Foreign Rates.... 415 

Postal Information ....... 414 

Postal Rates .............. 414 



Postal Savings Bank 917 

Postal Savings, U. S 10J 

Postal Statistics. National. 166 

Postal Statistics, U. S 742 

Postmasters. Chicago 

Postmasters, Large Cities. 149 

Postoffice, Chicago 916 

Postoffice Department 386 

Postofflce Inspector, Chi- 
cago 886 

Potato Crop, by Countries. 182 

Potato Crop, by States 185 

Potato Crop, by Years 187 

Potato. Sweet, Crop, by 

States 185 

Potatoes, Trade in 190 

Power Boat Racing 443 

Preparedness Committee . . 766 

Presbyterian Church 349 

President. Cabinet 383 

President in Europe.. .267-303 

Presidential Succession 794 

Presidential Vote 412. 864 

Presidential Vote, Chicago. 

Cook County 864 

Presidents. Burial Places . . 129 

Presidents and Cabinets 404 

President's Message to Con- 
gress 378. 737 

Press. The Associated 744 

Prices. Increase in Com- 
modity 116 

Primary, Calendar. -Chicago. 73 6 
Primary Election, Chicago. 846 
Prince of Wales in America792 
Principals' Club, Chicago.. 935 

Printing Office, Gov't 388 

Printing. State Supt. of... 833 
Printing Trades Strike. 

New York .-. 753 

Prisoners 219 

Prisoners of War, Aus- 
trian Treaty on 639 

Prisoners of War. Ger- 
man Treaty on 580 

Prisons. Illinois 833 

Prisons. State 248 

Prisons. Supt. of. Illinois.. 833 
Probate Clerks. Illinois... 836 
Probate Court. Cook Co... 875 
Probate Judges, Illinois.... 836 
Profiteering, Act Against.. 759 

Progress of Chicago 803 

Progress of United States.. 163 

Progressive Platform 797 

Property Rights, German 

Treaty on 597 

Prohibition Act. National. .756 
Prohibition Amendment ...417 
Prohibition During War. ...418 
Prohibition Enforcement . .419 
Prohibition, Legal Proceed- 
ings 418 

Prohibition National Com. 796 
Prohibition, Nat'l. Amend- 
ment Ratified, Illinois 830 

Prohibition in Norway 419 

Prohibition Platform 797 

Prohibition Vote in Ohio. .720 
Property. Assessment, 111. .828 
Property Rights, Austrian 

Treaty on 657 

Propositions, Vote on 859 

Prussia, East, German 

Treaty on 567 

Psychopathic Institutes. 

Illinois 833 

Public Debt. Statement 463 

Public Domain 266 

Public Health, Department 

of. Illinois 834 

Public Ownership, VotP on 

861, 862 

Public Policy Questions. 
Vote 861, 862 



Public Service, Cook 
County Superintendent... 867 

Public Service Department, 
Chicago 883 

Public Utilities Commis- 
sion. Illinois 834 

Public Welfare, Department 
of, Illinois 833 

Public Works, Department 
of, Chicago 884 

Public Works, Department 
of. Illinois 883 

Publishers, Am. Ass'n 744 

Pugilism , . . .437 

Pullman (111.) Public Li- 
brary 928 

Pulse at Different Ages.... 129 



Qualifications for Suffrage. 406 

Quarries. Accidents in 174 

Quarries in United States.. 173 
Quincy. 111., Population.. ..839 



Race Riots, (1919) 793 

Races of World 118 

Racing, Dog 46 2 

Racing, Horse 433 

racing, Power Boat 443 

Racquets 430 

Railroad Accidents 117 

Railroad Administration. 

United States 743 

Railroad Deficiency 760 

Railroad Runs. Fast 118 

Railroad Strikes 752 

Kailroad Systems, Statis- 
tics 344 

Railroad Train Speed..'."" 124 

Railroad Wrecks 470 

Railroads. Electric ...345 

Railroads, Operating- In- 

cpme 345 

Railroads, Revenues, *Ex- *' 

penses 345 

Rails, Sted, Production... 212 
Railway Mail Service Chi- 
cago 883 

Railway Passenger Sta- 
tions, Chicago 939 

Railway Statistics, Na- 
tional leg 

Railway Tunnels, Long'.'.' '.123 

Railways, World's 175 

Railways, Austrian Treaty 

on 667,670 

Railways, German Treaty 

_ on , : 606,611,612 

Rank, Army, Navy 484 

Raw Silk Crop, by Coun- 
tries 183 

Reclamation Projects *230 

Recorder's Office, Cook Co.. 867 
Ready-Reference Calendar.. 24 
Real Estate Board, Chi- 
cago 944 

Real Estate Transfers, Chi- 

c~g-o 986 

Recorder's Office. Cook Co. 867 

Recorders, Illinois 836 

"Red Cross Work. American.527 

^ Pd Men. Order 363 

Redfield. W. C.. Resigns ..750 

^districting Chicago 8 0< 3 

pfpr^ndum. Vote on.. 861. 862 
Registrar of Titles, Cook 

County 867 

Registration Dept.. Illinois. 834 
Registration, Voters of Chi- 

oag-o 845 

po-^rv System of United 
States 415 



ALMANAC AND YEAR-BOOK FOB, 1920. 



11 



Relief of European Popu- 
lations 96 

Religions of World 352 

Religious Associations. 346-358 
Religious Education Asso- 
ciation 351 

Reparation Commission.... 583 
Reparations, Austrian 

Treaty 640 

Reparations, German 

Treaty 581 

Representatives, United 

States, Apportionment... 403 
Representatives, United 

States. House 394-397 

Republican National Com- 

. mittee 795 

Republican Platform 797 

Republicans Win in Okla- 
homa 746 

Reservations, Senate, Ger- 
man Treaty 712 

Reserve Militia, Illinois... 734 
Residents, Old, Chicago.... 960 

Residents, Old. Deaths 964 

Revenue Act (1918) 36 

Revenue, by States 260 

Revenue. Internal, Receipts 

257-261 

Revenues, National 164 

Review, Board of Cook 

County 868 

Revolutions in Hungary... 719 
Rewards for War Leaders. .487 
Rhine, Left Bank, German 

Treaty on 556 

Rhine Republic 727 

Rhode Island. Population.. 334 
Rhode Island. State Offi- 
cers 335 

Rhode Island, Vote of 334 

Rice Crop, by Countries... 182 

Rice Crop, by States 184 

Rice, Trade in 190 

Rifle Shooting- 445 

River Systems, Austrian 

Treaty on 668 

Rivers and Harbors, Bu- 
reau. Chicago 883 

Rivers, Longest 23 

Road Bonds, Vote on 860 

Road Construction 97 

Road Construction in U. S 140 
Roads, Federal Funds for.. 140 

Roads, Illinois Plan 141 

Roads, Minnesota 142 

Rockefeller Foundation 142 

Rockefeller Ftmd, Medical 

Education 358 

Rockford. 111., Population. 839 
Roosevelt, Theodore, Death 

of 115 

Roque 461 

Rosin, Trade in 190 

Roumania, Government of. 785 

Rowing- 439 

Royal and Select Masters.. 359 

Royal Arcanum 360 

Royal Arch Masons 359 

Royal League 361 

Rubber, Trade in 190 

Rural Illiteracy 216 

Rural Populati9n ....205,211 
Russia, Austrian Treaty 

on 633 

Russia. German Treaty on. 571 

Russia, Government of 785 

Russia Under Soviet Rule. 721 

Russian Calendar 16 

Rye Crop, by Countries.... 182 

Rye Crop, by States 183 

Rye Crop, by Years 187 

Rye, Trade in 190 

Ryerson Library, Chicago. .927 



S 



Saar Basin Plebiscite 560 

Saar Basin, German Treaty 

on 556 

Saar Basin. Government of.558 
St. Georg-e. Daughters of. 362 

St. Georg-e. Sons of 362 

St. Ignatius College Li- 
brary 927 

Salaries, Chicago Employes.887 
Salaries. Chicago Officials. 887 
Salaries. Cook County Em- 
ployes 870 

Salaries. Cook County Of- 
ficials 870 

Salaries. School, Chicago.. 911 
Salvador. Government of... 790 

Salvation Army 352 

Samoa. American 792 

Samoa. Population 198 

Sanborn, J. B.. Citation 728 
Sanitary District. Chicago.. 972 
Sanitary District, Chicago, 
Power Development Law. 830 

Sault Ste. Marie Canal 117 

Savings Banks. Foreign 161 
Savings Banks, Statistics. 

United States 159 

Saxony. Free State of 727 

Schleswig 1 , Austrian Treaty 

on 633 

Schleswig, German Treaty 

on 569 

School Census. Chicago.... 919 

School Enrollment 239 

School Finances. Chicago... 913 
School Salaries. Chicago... 911 
School Statistics. Chicago.. 910 
School Statistics by Years. 238 
School Superintendents, 111.837 
School Systems. State. 237. 238 

Schoolhouses in U. S 237 

Schools. Chicago 907 

Schools. City 238 

Schools. Cost :239 

Schools. Cook County Supt.868 
Science Library, Children's. 

Chicago 928 

Scottish Rite Masons 359 

Seal Herd. Census 375 

Seaports. Distances Be- 
tween 229 

Seaports of World 365 

Seas. Area. Depth 130 

Seasons 15 

Secret Service, U. S.. Chi- 
cago 886 

Senate Committees. U. S...397 
Senate Majority Report, 

Peace Treaty 712 

Senate. United States 393 

Senatorial Districts. Illi- 
nois 806 

Senators Rebuked 8-i 

Sentences. Court-Martial... 96 
Serb-Croat-Slovene State, 

Austrian Treaty 629 

Serbia. Government of 786 

Sewers, Bureau of. Chi- 
cago 883 

Shantung-, German Treaty 

on 574 

Sheep (1919) 188 

Sheep, on Farms 189 

Sheriff, Cook County, Vote.864 

Sheriff. Elections of 864 

Sheriffs of Cook County 871 

Sheriffs. Illinois 837 

Sheriff's Office. Cook Co.. 869 
Sherman Antitrust Law. ...113 

Shipments. Chicago 947 

Shipping Data 138 

Shipping Disasters 410 



Shipping, German Treaty 

on 592 

Ships Built in 1917 174 

Ships Built in 1918 17& 

Ships of Navy 497 

Ships. World's 175 

Siam. Austrian Treaty on. 634 
Siam, German Treaty on. .572 

Siam. Government of 788* 

Sidereal Noon 27 

Silver Coinage. U. S 157 

Silver Coinage, World 157 

Silver. Commercial Ratio.. 158 
Silver. Exports. Imports... 25{ 
Silver. Gold. Stocks in 

United States 157 

Silver. Gold, United States. 156 
Silver. Gold, World Produc- 
tion 155 

Silver. Price of Bar 157 

Silver. Price of Bullion.... 157 

Sirius 16 

Sixty-Sixth Congress 393 

Skating 452 

Ski Jumping 460 

Small Parks. Chicago 932 

Smelters. Accidents in 174 

Smithsonian Institution ...171 
Social Service Bureau. 

Cook County 868 

Social Settlements. Chicago.958 
Socialist Labor Platform.. 797 
Socialist Leaders, Prison 

Terms for 495 

Socialist National Com.... 796 
Socialist Platform (1916). 797 
Socialist Platform (1917) .799 

Societies. Baptist 349 

Societies. Benevolent.. 359-365 

Societies. Catholic 347 

Societies. Congregational ..350 
Societies. Fraternal.... 359-365 

Societies. Learned 366 

Societies. Learned. Chicago.924 

Societies. Patriotic 762 

Societies. Presbyterian ....349 
Societies. State, in Chi- 
cago 941 

Society of War of 1812. ...766 

Soldiers' Homes 416 

Soldiers. Tablet to. A. E. F.935 
Sons of America. Order... 362 
Sons of American Revolu- 
tion 765 

Sons of Revolution 765 

Sons of St. George 362 

Sons of Veterans 763 

Sorghums Grain, Crop by 

States 186 

Sorghum Sirup Produced 

(1918) 186 

South Africa. Gov't of 781 

South Carolina. Popula- 
tion 335 

South Carolina. State Of- 
ficers 335 

South Carolina, Vote of.... 335 
South Dakota. Population.335 
South Dakota. State Of- 
ficers 336 

South Dakota. Vote of.... 335 

South Parks, Chicago 929. 

Soviet Rule in Russia 721 

Spain, Government of 786 

Spanish-American War, Or- 
der of 764 

Spanish War Veterans 763 

Spartacan Revolt 726 

Speakers of House 413 

Specific Gravity. Table 123 

Spirits Produced in U. S..741 
Spiritualists'. National, 

Association 252 

Sporting Records 420 

Springfield. 111., Population839 



12 



ALMANAC AND YEAR-BOOK FOE 1920. 



Stamp Taxes 74 

Standard Steel Car Com- 
pany Strike 753 

Standard Time Zones 33 

Stars, Brightest 29 

Stars. Numoer of 760 

State Department 384 

State Fair, Manager, 111... 833 

State Mottoes 131 

State Nicknames and Flow- 
ers 131 

State Park. Illinois 819 

State Prisons 248 

State School Systems. 237. 238 
State Societies in Chicago.. 941 
State's Attorney Elections. 864 
State's Attorney, Vote for. 

Cook County 864 

State's Attorneys of Cook 

County 946 

State's Attorneys. Ill 837 

State's Attorney's Office. 

Cook County 867 

States. Historical Data 413 

Statistics, Bu. of, Chicago.. 885 
Steamers, Am.. Oil Burning.807 
Steamship Disasters, Great.777 
Steamships, Great. Ocean.. 171 

tteel Crude, Production.... 212 
teel Output. World's 228 

Steel Strike 753 

Storms and Floods 469 

Street Lighting. Chicago... 890 
Street Number Guide, Chi- 
cago 976 

Street Railway Chronology. 

Chicago 735 

Street 'Railway Earnings, 
Chicago 950 

ttreet Railway Franchise.. 735 
treets. Bureau of, Chi- 
cago 883 

Strikes. Labor (1919) 753 

Structures, Height, Famous. 178 

Submarine Bases, U. S 497 

Subtreasury. U. S., Ohicago88G 
Suffrage Amendment Rati- 
fied. Illinois 830 

Suffrage Amendment Rati- 
fied. North Dakota 750 

Suffrage Amendment Rati- 
fied. South Dakota 750 

Suffrage, in Foreign Coun- 
tries 800 

Suffrage, Qualifications for.406 

Suffrage States < 800 

Suffrage. Woman 799 

Sugar Beet Production 188 

Sugar Cane, Louisiana ....188 
Sugar Crop, by Countries.. 183 

Sugar, Trade in 190 

Sun. Facts About 28 

Sunday Schools 357 

Sunday School Union. Am.352 
Superior Court. Cook Co.. 875 

Superstitions. Modern 303 

Supervising Engineers, Chi- 
cago 883 

Supplies, Department of. 

Chicago 884 

Supreme Court 389 

Supreme Court. Illinois. ...832 
Surveyor. Cook County 868 
Sweden, Government of. ...786 

Swine, on Farms 189 

Swimming 443 

Switzerland Gov't of 786 

Symbols of Months 131 



Tablet to A. E. F.. Chicago. 9-5 
Tariff Commission. U. S...388 
Tariff Legislation Since 
1884 .. 137 



Tax on Admissions. Dues.. 67 

Tax on Beverages 59 

Tax on Cigars. Tobacco... 65 
Tax Commission Assess- 
ments, Illinois 812 

Tax on Corporations 44 

Tax. Estate 55 

Tax-Free vs. Taxable 

Bonds 744 

Tax, Insurance 57 

Tax Rates, Chicago 984 

Tax, Transportation 57 

Tax, War, Excess Profits.. 50 
Taxation. Rates. Illinois 

Law 829 

Taxes, Excise 68 

Taxes. Income 36 

Taxes, Special 70 

Taxes, Stamp 74 

Taxicab Fares, Chicago ... 893 

Tea Consumed 235 

Tea, Trade in 190 

Teachers in United States.. 237 
Teachers' Federation. Chi- 
cago 935 

Teachers' Relief Society... 935 
Teachers' Salaries, Chicago. 911 
Teachers' Societies, Chicago.935 
Telegraph Lines. Return of .759 
Telegraph Statistics. Na- 
tional 166 

Telegraph Statistics, U. S.167 
Te'egraphs, Telephones, 

Austrian Treaty on 672 

Telegraphs. World's 175 

Telephone Statistics, U. S.I 68 

Telescopes, Largest 106 

Tennessee, Population 336 

Tennessee, State Officers... 337 

Tennessee. Vote of 336 

Tennis 431 

Territories, Historical Dat 413 
Territory Transferred, Aus- 
trian Treaty on 665 

Texas, Population 337 

Texas. State Officers 339 

Texas, Vote of 337 

Theater Fires, Panics 248 

Theaters, Chicago 938 

Thermometers Compared. .124 

Time. Areas of 15 

Time, Difference in 35 

Time. Foreign Standards... 35 
Time and Stand. rds of.... 33 

Tires, Width Required 734 

Titles. Abbreviations 129 

Titles. Land, Torrens Sys- 
tem 868,974 

Tobacco Crop, by Coun- 
tries 182 

Tobacco Crop, by States... 185 
Tobacco Crop, by Years... 187 

Tobacco, Tax on 65 

Tobacco, Unmanufactured, 

Trade in 190 

Tonnage 254 

Tonnage in Foreign Trade. 3 65 

Tornado, Fergus Falls 777 

Torpedo Stations 497 

Torrens System Land 

Titles 868,974 

Townley, A. C.. Convicted. 74 ! 
Traction Strike, Chicr-go. . .753 
Trade. Commerce. Dept. 111.834 
Trade Commissioners. Po- 
land 398 

Trade Conference, Interna- 
tional 761 

Trade Marks, Registration of 15 . 
Train-Automobile ollisions470 
Training Stations. Naval. .49G 
Transcontinental Airplane 

Raca 548 

Transport, International, 
Austrian Treaty 670 



Transportation of Troops.. 538 

Transportation, Tax 67 

Trapshooting 446 

Treasurer, Chicago 882 

Treasurer. City. Vote for.. 857 
Treasurer, Cook County.... 867 

Treasurers. Chicago 921 

Treasurers, County. 111.... 837 

Treasury Department 384 

Treasury, Secretary of. Re- 
signs 750 

Treaties, Austrian Treaty 

on 653 

Treaties. German Treaty on593 

Troop Sailings 505 

Troops in U. S. Wars 746 

Trucks. Motor Cars, in U. S.495 

Tunis, Government of 788 

. Tunnels. Chicago 802 

I Tunnels. Railway, Long. . . 123 
Turkey, Austrian Treaty 

on 633 

Turkey, German Treaty on. 573 

Turkey, Government of 787 

Turpentine, Trade in 190 



Ukrainia, Government of.. 787 
Underwriters' Library. Chi- 
cago 928 

Uniform, Retention of 95 

Union Ex-Prisoners, Na- 
tional Association of 764 

Unitarian Church 349 

United Charities, Chicago.. 751 
United States, Accessions. .213 

United States, Area of 212 

United States Army 475 

United States Dirigible C-5, 

Loss of .....112 

United States Enters War. 501 
United States Fleets. Sta- 
tions 496 

U. S. Military Academy... 494 

U. S. Naval Academy 494 

United States, Progress of 163 
United States Wars, Troops 

in 748 

Universal Military Train- 
ing League 767 

Universalist Church, Y. P. 

C. U 351 

Universities, American.240-246 
Universities Foreign, Stu- 
dents 239 

Urban Population 205,211 

Urban, Rural Illiteracy. ...216 
Uruguay, Commission Gov- 
ernment in 724 

Uruguay, Government of.. 789 

Utah, Population 339 

Utah, State Officers 339 

Utah, Vote of 339 

Utilities Commission, Illi- 
nois Public 834 



Venezuela, Government of. 789 

Vermont, Population 339 

Vermont, State Officers... 340 

Vermont, Vote of 339 

Vessels, American Mer- 
chant, Sunk 538 

Vessels Built in U. S 174 

Vessels in Navy 499 

Veterinarian, Chief. 111.... 832 
Vicksburg Statue Commis- 
sion 835 

Victory Liberty Loan Act. 91 

Victory Loan 532 

Victory Parades 720 

Virgin Islands 792 

Virginia Library, Chicago.. 928 
Virginia, Population 340 



ALMANAC AND YEAR-BOOK FOR 1920. 



13 



Virginia, State Officers 341 

Virginia, Vote of 340 

Visibility Objects on Lakes.921 
Vocational Education. Fed- 
eral Board 388 

Vocational Education, Illi- 
nois Law 817 

Voluntary Enlistments 96 

Volunteers of America 352 

Vote for City Clerk 857 

Vote, Electoral, by States. 382 

Vote for Judges 858. 860 

Vote for Mayor by Pre- 
cincts 848 

Vote for Mayor by Wards.. 847 
Vote, Popular, of Illinois. .863 
Vote, Presidential (1916). 304 
Voto. Presidential, Chicago, 

Cook County 864 

Vote on Propositions.. 859. 860 
Voters, Registration. Chi- 
cago 845 

Voting Age, Men of 203 

Voting Age. Women of.... 204 

W 

Wages of Farm Labor 195 

Wages, Tables of 126 

War Contracts. Validation 

of 87 

War Department 384 

War Expense. American.... 533 

War. the Great 501 

Air Squadrons 513 

Airplanes 511 

Allied Offensives 516 

Americans in Battle 514 

Armies. Front Line 525 

Armies. Western Front.. 530 

Army of Occupation 536 

Army, Sources 503 

Army, Statistics 502 

Army. Strength 531 

Army Supply Service . . . 508 

Artillery 510 

Austrian Peace Treaty 

Signed 501 

Aviation Aces 535 

Aviation Losses 536 

Balloons 512 

Battles, Americans in. .. .514 
British Guards. Reco.d..528 
Camps and Cantonments. 505 

Cargo Movement 507 

Casualties 519 

Casualties. American . . .537 
Chronology. General. 539-547 

Clothing 507 

Cost, Carnegie Report... 681 

Cost. Cash 501 

Deaths in Battle 519-521 

Declaration of War 501 

Demobilization of Army. 528 

Disease. Control of 521 

Duration of War 524 

Equipment 507 

Expenditures, War 522 

Expenses, War. All Na- 
tions 523 

Food 507 

Gases, Poison '!! 

German Fleet Scuttled.. 537 

German Offensives 5? 5 

German Peace Treaty 

Signed 501 

German Prisoners 519 

Health 519 

Honored by Congress .... 526 

Hospitals 522 

Knights of Columbus, 

War Activities 531 

Liberty Loans 532 

Machine Guns 509 

Merchant Vessels Sunk. .538 



Meuse-Argonne, Battle of .517 

National Army 504 

National Guard 50^ 

Nations Involved 50 J 

Naval Vessels Lost in War537 
Officers Honored by Con- 
gress 526 

Ordnance. Production ...524 

Paris Bombarded 538 

Peace Conference Begins. 501 
Pershing. Gen.. Honors 

for 525 

Physical Ex. Drafted MenSO-; 

Prisoners, German 5 If 

Red Cross Work 527 

Rifles and Machine Guns.508 

St. Mihiel. Battle of 517 

Severance of Diplomatic 

Relations 501 

Surrender Dates 501 

Tanks, Tractors 511 

Telephone, Telegraph 

Lines 50 

Training Troops . .502 

Transportation of Army . 505 
Transportation of Troops53 
Troops, Am., in Germany53f 

U. S. Army Strength 502 

U. S. Enters War 501 

Victory Loan 532 

War Loans. Details of 533 

Y. M. C A. War Work.. 529 

War Loans. Details of 533 

War Profits. Tax 50 

War Risk Insurance... 263-266 
Ward Boundaries. Chicago. 

942. 943 

Wards and Aldermen, Chi- 
cago 976 

Wards. Fifty. Vote on 860 

Wars. Chronology of Re- 
cent 547 

Water, Bureau of. Chicago. 883 
Water Resource Advisers. 

Illinois 833 

Waterfalls, Famous 165 

Waterway. Illinois 816 

Waterways, Austrian 

Treaty on 667 

Waterways. German Treaty 

on 606 

Waterworks System. Chi- 
cago 801 

Washington. Population ..341 
Washington. State Officers. 341 

Washington, Vote of 341 

Washington's Farewell Ad- 
dress 376 

Wealth. National, U. S 176 

Wealth of Nations 178 

Wealth, by States 177 

Weather Bureau, Chicago... 8 SO 

Weather. Chicago 901 

Weather Forecasts. Signals.118 
Wedding Anniversaries ...124 
Weights of Adults. Normal.180 

Weights. Bushel 123 

Weights and Measures, 

Department of. Chicago.. 886 
Weights and Measures. 111.807 
Weights, Measures, in U. S.120 
Welfare Commissioners. HI. 833 

West Chicago Parks 931 

West Point Academy 494 

West Virginia. Population.. 341 
West Virginia, State Of- 
ficers 342 

West Virginia. Vote of 341 

Western Economic S9ciety.924 
Western Engineers' Library. 

Chicago 928 

Western Society olf Engi- 
neers 924 

Western Union Statistics.. 168 
Wet or Dry Chicago, Vote.859 



Wheat Crop, by Countries.. 181 

Wheat Crop, by States 183 

Wheat Crop, by Years 187 

Wheat Flour. Trade in 190 

Wheat Harvest Calendar... 4Y4 
Wheat. Price Guaranties... *4 

Wheat. Trade in 190 

Wilson. WoodroTv, Address- 
es. Notes, Speeches 
Conference of Governors 

and Mayors 289 

Cost of Living 143 

"Fourteen Points" 682 

Messages to Congress.378,737 

In Europe Arrival 267 

At Sorbonne 268 

To American Army. ...268 

In Chaumont 269 

Visit to England 
At Buckingham Palace.272 

At Mansion House 273 

In Manchester 274 

Visit to Italy 
In Italian Parliament.. 277 

At Quirinal 278 

At Roman Capitol 279 

At Academy of the 

Lincei 279 

In Genoa 280 

In Milan 280 

In Turin 282 

In France 
Before French Senate. .284 

To French Women 284 

In French Chamber of 

Deputies 285 

"Miracles Wrought by 

War." 286 

Message to French Peo- 
ple " 286 

Visit to America 
In Mechanics' Hall, 

Boston 287 

In Metropolitan Opera 

House 290 

"Spirit of America"... 293 
"America for Justice". 294 

At Pessoa Dinner 294 

Back in France 
Memorial Day Address.. 295 
Memorial Day Cable... 295 

In Charleroi 297 

At Poincare Dinner 298 

Farewell Statement 299 

Message to Americans.. 299 
Return Home- 
To Troops on Board 

Ship 299 

In Carnegie Hall 301 

During Tour to Defend 

Treaty 
Keynote Speech of 

Trip 698 

"War Could Have Been 

Prevented" 702 

"Article X. Explained" .702 
"Opposition Illogical". .704 
"Essential Object of 

Treaty" 705 

"Provides for Disarma- 
ment" 705 

"Meaning of Revolu- 
tion" 706 

"About Reservations.". 706 
"Pro - Germanism Re- 
vives" 707 

"To Minnesota Legis- 
lators" 707 

"Mediators of Man- 
kind" 708 

"Ten Points of Cove- 
nant" 708 

"More About ArticleX." 709 
"Chaos in Russia" 709 



ALMANAC AN1> YEAR-BOOK FOR 1920. 



"Police Strikes Con- 
demned" 709 

"Ashamed of Race 

Riots" 709 

"Powers Not Taken 

from Congress" 709 

"Cost of the War".... 710 
"New World Partner- 
ship" 710 

"Replies to Labor 

Council" 710 

"Explanatory Replies". 710 
"Freedom of the Seas"711 

"Wilson in Europe 267-303 

Chronology of European 

Journey 302 

Gifts Received in Europe.302 

Wilson. Illness of 793 

Questioned by Senators 

About Treaty 697 

Tour in Defense of Treaty.698 



Wines, Liquors Consumed. .368 

Winnipeg- Strike 7o2 

Wisconsin, Population ....342 
Wisconsin, State Officers... 343 

Wisconsin, Vote of 342 

Woman Suffrage 799 

Woman Suffrage States.. ..800 
Woman's Party Platform.. 798 

Woman's Relief Corps 763 

Women, Congress of Work- 
ing- 681 

Women of Voting- Age.... 204 

Wood Pulp, Trade in 190 

Wood. Sir Evelyn W.. 

Death 750 

Woodmen, Modern 361 

Woodmen of World 360 

Wool (1917) 188 

Wool, Trade in ...190 

Workmen. United Order.... 361 
World, Fast Trips Around. 403 



World, Money 156 

Wond Population 212 

World War, Chronol- 
ogy ..539-547 

Wrestling- 461 

Wyoming-, Population 343 

Wyoming-, State Officers... 343 
Wyoming-, Vote of 343 



Yachting- 438 

Yale Club of Chicago 736 

Y. M. C. A., the 351 

Y. M. C. A. War Work.. .629 
Y. P. C. U.. Universalist..351 



Zodiac, Signs of 31 

Zoning Law for Cities, 111.. 824 
Zoological Gardens 741 



INDEX TO ADVERTISEMENTS. 



Abstracts. Torreng 974-975 

Advertising. Mail: Buckley, Dement & Co. 953 
Advertising. Outdoor: Thos. Cusack Co.. 

Opposite Inside Back Cover 

Albaugh-Dover Co 971 

Alfred L. Baker & Co 951 

Arnold Company, The 971 

Baker. Alfred L.. & Co 951 

Banking: Central Trust Company of Illi- 
nois Inside Back Flyleaf 

Banking: Des Plaines State Bank 940 

Banking: George H. Burr & Co 949 

Banking: The Corn Exchange National 

Bank Inside Back Cover 

Banking: The Merchants Loan and Trust 

Company Outside Back Cover 

Barnhart Brothers & Spindler 995 

Baseball Park: Comiskey 985 

Becker. A. G., & Co 949 

Benjamin Electric Mfg. Co 971 

Bingham's Son. Sam'l, Mfg. Co 963 

Blatchford, E. W.. Company 961 

Brunswick Phonograph Shop 955 

Buckley, Dement & Co 953 

Burr. Geo. H.. & Co 949 

Castings, Light Gray: The Western Foun- 
dry Company 969 

Castings: The National Malleable Cast- 
ings Company 993 

Central Trust Company of Illinois 

Inside Back Flyleaf 

Certificates. Land. Torrens 974-975 j 

Chicago Daily News Opposite Title Pag-e 

Chicago Elevated Railroads 977-978 I 

Chicago. North Shore & Milwaukee R. R. 970 I 

Chicago Surface Lines 987-991 

Chicago Telephone Company 957,981-983 ' 

Clement. Curtis & Co 951 

Comiskey Baseball Park 985 

Commercial Paper: A. G. Becker & Co... 949 
Commercial Paper: Geo. H. Burr & Co.... 949 

Commonwealth Edison Company 973 

Corn Exchange National Bank 

Inside Back Cover 

Cusack. Thos.. Co Opposite Back Cover 

Des Plaines State Bank . 949 

Eckhart. B. A.. Milling Co 997 

Eclipse Printing Co 965 

Electrical Specialties: Benjamin Electric 

Mfg. Co 971 

Electrical Supplies: Commonwealth 

Edison Co . 973 

Elevated Railroads. Chicago 977-978 

Elmes. Charles F., Engineering Works 993 

Engineering: Charles F. Elmes 993 

Engineering: The Arnold Company 971 

Foundry Company. Western 969 

Gear Cutters: Albaugh-Dover Company - 971 



George H. Burr & Co .*..... 949 

Grain: J. Rosenbaum Grain Company 9ol 

Heating. Ventilating : Phillips-Getschow Co 965 
Illinois Life Insurance Co. Opposite First Cover 
Insurance : Illinois Life Ins. Co . Op. First Cover 
Insurance : Marsh & McLennan 

Inside Front Cover 

Land Certificates. Torrens 974, 975 

Marsh & McLennan Inside Front Cover 

Mendelson Bros. Paper Stock Company... 967 
Merchandise, General: Samuel Phillipson 

& Co 997 

Merchants Loan and Trust Company 

Outside Back Cove* 

Metals. Stereotype. Etc.: E. W. Blatchford 

Company 961 

Milling: B. A. Eckhart Milling Company.. 997 

Milwaukee Electric R. R 979 

Mobiloils: Vacuum Oil Company 965 

Motor Trucks: Republic Truck Company.. 959 

National Malleable Castings Company 903 

Newspaper: Chicago Daily News 

Opposite Title Page 

Paper Mill Supplies: Mendelson Bros. Pa- 
per Stock Co 967 

Phillips-Getschow Co 965 

Phillipson & Co.. Samuel 997 

Phonographs : Brunswick Phonograph Shop 955 
Printers and Binders: Eclipse Printing Co. 965 
Printers' Rollers, Sam'l Bingham's Son 

Mfg. Co 963 

Printing: Regan Printing House 995 

Regan Printing House 995 

Registering of Titles: Torrens System. .974-975 

Republic Truck Company 959 

Rosenbaum. J.. Grain Company 951 

Russell. Brewster & Co 951 

Sam'l Bingham's Son Mfg. Co 963 

Samuel Phillipson & Co 997 

Sharp & Smith 973 

Stereotype Metals: E. W. Blatchford & Co. .961 
Stocks & Bonds: Russell. Brewster & Co. 951 
Stocks. Bonds. Grain: Alfred L. Baker & 

Co 951 

Stocks, Bonds. Grain. Cotton: Clement, 

Curtis & Co 951 

Street Railways: Chicago Surface Lines.987-991 

Surgical Instruments: Sharp & Smith 973 

Teaming: A. T. Willett Company 969 

Telephone Service: Chicago Telephone Com- 
pany 957. 981-983 

Thos. Cusack Co Opposite Back Cover 

Titles. Torrens Land 974. 975 

Torrens System 974-975 

Type: Barnhart Brothers & Spindler 995 

Vacuum Oil Company 965 

Western Foundry Company 969 

Willett. A. T., Company 969 



ALMANAC AND YEAR-BOOK 
FOR* 1 920 



Astronomical calculations for 1920 By B. Hart Wrigrht, DeLand, Fla. 



The calculations in each of the geographical 
divisions of each calendar page will apply with 
sufficient accuracy to all places in contiguous 
zones indicated by the heading- of the divisions. 

All the calculations in this Almanac and 
Year-Book are based upon mean or clock time 



unless otherwise stated. The sun's rising 1 and 
setting are for the upper limb, corrected for 
"parallax and refraction." The figures given 
are for the moon's center on a true horizon 
such as the ocean affords. 



BEGINNING AND LENGTH OF SEASONS. 



D. H.M. 



Eastern Central 
time. time. 

4:27 p.m. 3:27 p.m. 1919 Winter begins and lasts. 

4:59p.m. 3:59p.m. 1920 Spring begins and lasts 921941 

Gemini June 21.. :40 p.m. 11:40 a.m. 1920 Summer begins and lasts 931449 

Virgo Sept. 23.. 3:29a.m. 2:29 a.m. 1920 .Autumn begins_and lasts 891848 



Sun enters : Constel- 
Bign. Long, lation. Date. 
Capri. 270 Sagit. Dec. 22 
Aries Pisces Mch.20 
Cancer 90 
Libra 180 



Capri. 270 Sagit. Dec. 21.. 10:17 p.m. 9 :17 p.m. 1920 Winter begins. Tropical year. 365 660 



ERAS OF TIME. 



The Gregorian year 1920 corresponds to the 
following eras: 

The latter part of the 144th and the begin- 
ning of the 145th year of the independence 
of the United States. 

The year 1338-39 of the Mohammedan era; 
the year 1339 begins Sept. 14. 

The year 4617 (nearly) of the Chinese era, 
beginning now, Jan. 1. 

The year 2232 of the Grecian era. 

rhe year 5680-81 of the Jewish era: the 
year 5681 begins at sunset Sept. 12. 

The year 7428-29 of the Byzantine era, be- 
ginning Sept. 1. 



The year 2580 of the Japanese era. 

The year 6633 of the Julian period, and Jan. 
1 ia the 2,422,325th day since the beginning 1 
of the Julian period. 

CHRONOLOGICAL CYCLES. 

Dominical or Sunday letters D. C. 

Epact of moon's age. Jan. 1 10 

Lunar cycle or golden number 2 

Solar cycle 6 

Roman indietion 3 

Dionysian period 249 

Jewish lunar cycle 18 

Julian period 6633 



CHURCH CALENDAR FOR 1920. 



Jan. 1 New Year's day (Cir- 

cumcision) . 

Jan. 6 Epiphany (12th day). 
Jan. 14 Greek Church New 

Year's day. 
Jan. 25 Conversion of St. 

Paul. 

Feb. 1 Septuagesima Sunday. 
Feb. 2 Purification B. V. M. 
Feb. 8 Sexagesima Sunday. 
Feb. 15 Quinquagesima Sun- 

day. 

Feb. 17 Shrove Tuesday. 
Feb. 18 Ash Wednesday (Lent 

begins) . 

Feb. 22 Quadragesima Sunday. 
Feb. 24 St. Matthias. 
March 14 Mid-Lent Sunday. 
March 17 St. Patrick's day. 
March 25 Annunciation (Lady 



day). 
March 28 Palm Sunday. 



"Wednesday, 
Friday 

and 
Saturday 



April 2 Good Friday. 
April 4 Easter Sunday. 
April 11 Low Sunday. 
April 23 St. George. 
April 25 St. Mark. 
May 1 Philip and James. 
May 9 Rogation Sunday. 
May 13 A scension (Holy 

Thursday). 
May 23 Pentecost (Whitsun- 

day). 

May 30 Trinity Sunday. 
June 3 Corpus Christi. 
June 24 Nativity of John the 

Baptist. 

June 29 Peter and Paul. 
July 15 St. Swithin's day. 
July 22 Mary Magdalen. 
July 25 St. James. 
Aug. 6 Transfiguration. 
Aug. 7 Name of Jesus. 



Aug. 15 Feast of Assumption 
B. V. M. 

EMBER DAYS. 
ist Sunday in Lent ....................... 



Dec. 13 



Aug. 24 St. Bartholomew. 
Aug. 29 St. John the Baptist. 
Sept. 8 Nativity of Mary. 
Sept. 13 Jewish New Year's 

day. 
Sept. 14 Exaltation of Holy 

Cross. 

Sept. 21 St. Matthew. 
Sept. 29 Michaelmas. 
Oct. 18 St. Luke. 
Oct. 28 Simon and Jude. 
Oct. 31 Halloween. 
Nov. 1 All Saints' day. 
Nov. 2 All Souls' day. 
Nov. 11 Martinmas. 
Nov. 25 Thanksgiving day. 
Nov. 28 1st Sunday in Advent. 
Nov. 30 St. Andrew. 
Dec. 8 Conception B. V. M. 
Dec. 21 St. Thomas. 
Dec. 25 Christmas. 
Dec. 27 St. John the Evangelist. 
Dec. 28 Holy Innocents. 



Feb. 25. 27 and 28 

May 26, 28 and 29 

...Sept. 15, 17 and 18 
Dec. 15. 17 and 18 



15 



16 



ALMANAC AND YEAR-BOOK FOR 1920. 



JEWISH OR HEBREW CALENDAR. YEAR 5680-81 A. M. 

The year 5680 is the 18th of the 299th cycle of 19 years. 

-Month v 

No. Name. Day. Fast or festival. 



Year. 
6680.. 
6680. 
6680., 



6680., 
6680., 
6680.. 
6680.. 



10. .Fast of Tebet Thursday. Jan. 1, 1920 

L.Rosh-Chodesh Wednesday. Jan. 21. 1920 

L.Rosh-Chodesh Thursday-Friday, Feb. 19-20, 1920 

13.. Fast of Esther Wednesday, March 3, 1920 

... 14-15.. Purim Thursday-Friday, March 4-5, 1920 

L.Rosh-Chcdesh Saturday, March 20, 1920 

15.. 1st day of Passover Saturday, April 3. 1920 

L.Rosh-Chodesh Sunday-Monday. April 18-19. 1920 

18.. Lag B'Omer Thursday. May 6, 1920 

18. .33d day of Omer Thursday. May 6, 1920 

L.Rosh-Chodesh Thursday. May 18. 1920 

. 6.. 1st day of Pentecost Sunday, May 23, 1920 

. L.Rosh-Chodesh Wednesday-Thursday. June 16-17, 1920 

.17. .Fast of Tammuz 'Saturday, July 3, 1920 

. L.Rosh-Chodesh Friday, July 16, 1920 

6680....11..AV 9.. Fast of Av , ... 'Saturday. July 24. 



4.. Tebet 

. 6..Sh'vat 

. 6..Adar . 

. 6..Adar . 

. 6..Adar . 

. 7.. Nissan . 

. 7.. Nissan . 

. 8..Iyar 

. 8..Iyar .... 

. 8..Iyar .... 

. 9..Sivan ... 

. 9..Sivan ... 

.10.. Tammuz 

6680 10. .Tammuz 

6680... .11.. Av 



5680., 
5680. 



6680....12..Ellul 
6681... 



1920 

-..raiiu L.Rosh-Chodesh Saturday-Sunday. Aug. 14-15. 1920 

L.Tishri L.lst day of New Year tMonday, Sept. 13. 1920 



3.. Fast of Gedaliah Wednesday. Sept. 15, 

.10..Yom-Kippur Wednesday. Sept. 22, 

.15. .1st day of Tabernacles Monday. Sept. 27, 

.2L.Hoshannah-Rabbah Sunday. Oct. 3. 

.22..Sh'mini Atseres Monday. Oct. 4, 

.23. .Simchas-Torah Tuesday. Oct. 5. 

. L.Rosh-Chodesh Tuesday-Wednesday. Oct. 12-13. 

. L.Rosh-Chodesh Thursday-Friday. Nov. 11-12. 

681.... 3..Kislev 25.. 1st day of Chanukah Monday. Dec. 6. 

681.... 4. .Tebet L.Rosh-Chodesh Saturday-Sunday. Dec. 11-12. 

6681... . 4.. Tebet 10.. Fast of Tebet. .. Tuesday. Dec. 21. 

Observed the following day. fBegins at sunset Sept. 12. 




1920 
1920 
1920 
1920 
1920 
1920 
1920 
1920 
1920 
1920 
1920 



GREEK CHURCH OR RUSSIAN CALENDAR. A. D. 1920, A. M. 8029. 



New style. Holy days. 



Old style. 



. . 

Jan. 7 Christmas .............. Dec. 25. 1919 

Jan. 14 Circumcision .............. Jan 1 1920 

Jan. 19 Epiphany (Theophany) .......... Jan. 6 

w e K' i-~ Carnival Sunday ............... Jan. 26 

Feb. 15 Hypopante ( Purification) ....... Feb. 2 

Feb. 18 Ash Wednesday .......... ...Feb 5 

Feb. 22 1st Sunday in Lent ............ Feb.' 9 

Mar. 28 Palm Sunday ................ March 15 

April 2 Great (Good) Friday ........ March 20 

April 4 Holy Pasche (Easter) ....... March 22 

May 6 St. George .................... April 23 

May 13 Ascension (Holy) Thr ........ April 30 



New style. Holy days. 



Old style. 



. 
May 23 Pentecost ..................... May 10 

June 12 Holy Ghost .................... May 30 

July 12 Peter and Paul. Chief Apostles. June 29 
Aug. 19 Transfiguration ................. Aug. 6 

Aug. 28 Repose of Theotokos .......... Aug. 15 

Sept. 21 Nativity of Theotokos ......... Sept. 8 

Sept. 27 Exaltation of Theotokos ...... Sept. 14 

Oct. 14 Patronage of Theotokos ......... Oct. 1 

Nov. 28 1st day of Nativity ............ Nov. 15 

Dec. 4 Entrance of Theotokos ........ Nov. 21 

Dec. 22 Conception of Theotokos ........ Dec. 9 



The year 



1338. 



I 



MOHAMMEDAN CALENDAR, YEAR 1338-39. 

8th year of the 4! 

Begins. ., . 

, I Jan. 21 30 

. .Jomhadi II Feb. 20 29 

..Rajeb March 20 30 

..Sheban April 19 29 

..Ramadan (Fasting) .May 18 30 

..Schawall June 17 29 

. .Dulkaeda July 16 30 

THE PLANETS. 



cle of 30 years, being a lea] 
, Month N 
Year. No. Name. 
1338..12..Dulheggia 
1339.. L.Mulharrem .... 
1339.. 2..Saphar ........ 
1339.. 3..Rabia I 
1339.. 4..Rabia II 
1339.. 5..Jomhadi I... 


Pyear of 355 days. 
Lasts. 
Begins. days. 
....Aug. 15 30 
...Sept. 14 30 
...Oct. 14 29 
....Nov. 12 30 
....Dec. 12 29 
Jan. 10. 1921.30 



Morning stars Mercury. April 15-20 and 
Nov. 25-Dec. 5. rising about 1 hour 15 min- 
utes before the sun: V er ms. until July 3; 
Mars, until Jan. 14: Jupiter, from Aug. 22 to 
Dec. 10: Saturn, from Sept. 8 to Dec. 16 

Evening stars Mercury, Feb. 20-March 2 and 
Oct. 25-Nov 2. setting about 1 hour 15 min- 
utes after the sun: Venus, after July 3; Mars, 
after Jan. 14; Jupiter, until Aug. 22 and after 
Dec. 10; Saturn, until Sept. 8 and after 
Dec. 16. 

All-night stars or planets Mars in April, 
Jupiter the latter part of January and the 
first part of February, and Saturn in Febru- 
ary and March. 

Brightest or best seen Venus at the begin- 
ning and end of the year, but then not at her 
best: Mars in April: Jupiter in February: 
Saturn the latter part of February and first 
part of March: Uranus the last of August. 
and Neptune the last of January. 

Invisible or very dim Mercury, always ex- 



cept within the time limits given, when 
an evening or morning star; Venus. July 1-8: 
Mars, not this year; Jupiter, Aug. 15-30, and 
Saturn. Sept. 1-10. 

Dim or faintly visible Venus. June. July and 
August: Mars, not this year: Jupiter, July. 
August and September: Saturn, August. Sep- 
tember and October: Uranus and Neptune, 
always. 

HUNTER'S AND HARVEST MOON. 

The full moon nearest to Sept. 21 is popu- 
larly known as the "harvest moon." This is 
because the moon then rises for several con- 
secutive evenings at nearly the same hour, 
giving an unusual number of moonlight eve- 
nings. This is the most noticeable in the 
higher latitudes and quite disappears at the 
equator. 

The "hunter's moon" is the first full moon 
following the harvest moon. 



ALMANAC AND YEAR-BOOK FOR 1920. 



17 



iIS: l8tMonth ' JANUARY, 1920. 






IB 



$62 



359 



1 Thursday 
Friday... 
Saturday. 
SUNDAY 



Monday. 
Tuesday. 
Wednea., 
8 Thursday 



14 



DAY 

OF 

WEEK. 



Friday.." 
Saturday. 
SUNDAY 
Monday ., 
Tuesday.. 
iVednes.. 
Thursday 
Friday.... 
Saturday 
SUNDAY 
Monday.. 
Tuesday . 
Wednes. 
Thursday 
Friday.... 
Saturday. 
SUNDAY 
Monday.. 
Tuesday . 
iVednes.. 
Thursday 





MOON'S 
PLACE 

7 P. M. 
E. S. T. 



H It 



SUN AT 

NOON 
MARK. 

Mean 
Time. 

Slow. 



12 



2 58 
[2 13 9 
L2 13 20 
L2 13 30 



MOON 
IN 
ME- 
R ID- 
IAN 

Eve. 



H. M. 

817 

917 

1020 

1123 

morn 

24 

122 

216 

355 
441 
526 
611 

656 
742 
89 

18 'i 

1055 
1143 
ev.30 



250 
337 
425 
516 



Iowa, Neb., Wyo., 

Ore., N.Mo., Ohio. 

Pa., N. J., Mass., 

Conn., R. I. 



Moon 
Sun Sun sets 
rises, sets, and 



715 
715 



i 

512 



335 



S. 111., lid., Kas., 

Okla., Col., Utah, 

Cal., Ky., Va. f 

Md., Del. 



Sun 
rises. 



716 



713 

712 



Sun 



H. M 

*1 

J 
455 
456 
457 
458 
459 



516 
517 
518 
519 
520 
521 



Vis., Minn.,N.D., 

S. D., Mont., N. 

Idaho, Wash., N. 

*. Y., Vt., N. H. 
Moon 
sets 
and 



Sun 
ises. 



H. M. 

739 
739 
738 
738 
738 
738 
737 
737 
737 
736 
736 
736 
736 
735 
734 
734 
733 
732 
731 
730 
729 
729 
728 

725 
724 
724 
723 
723 
722 



Sun 
sets. 



H. M. 

429 

433 
434 
435 
436 
437 
438 
439 
440 
441 
442 

4 f 






ises 

.i 



1042 
1144 

morn 

148 
246 
343 

647 
Beta 



10 9 
1117 

-orn 

137 



FEBRUARY, 1920.a>Da ys . 




18 



ALMANAC AND YEAR-BOOK FOR 1920. 



)Full Moon, 4th. 
;Last Quar.. 12th. 



3d Month. MARCH, 1920. 31 Day,. Ne Moon, 20,h. 



(First Quar., 27th. 



293 1 



13 



26 
27 
28 
278 29 



DAY 
OF 

WEEK. 



Monday.. 
Tuesday.. 
Wednes... 
Thursday 
Friday ... 
Saturday. 
SUNDAY 
Monday... 
Tuesday.. 
Wednes.. 
Thursday 
Friday ... 
Saturday. 
SUNDAY 
Monday .. 
Tuesday. 
Wednes. 
Thursday 
Friday... 
Saturday 
SUNDAY 
Monday .. 
Tuesday.. 
Wednes. 



16 
17 
18 
19 

IS 

22 
23 

24 

25 Thursday 



'riday.... 
Saturday. 
SUNDAY 
Vlonday .. 
Tuesday.. 
iVednes. . 



MOON'S 
PLACE 
7 P.M. 

E. S. T. 



SUN AT 

NOON 
MARK. 

Mean 
Time. 
Slow. 



45 



MOON 
IN 
ME- 
RID- 
IAN. 

Eve. 



1014 



Iowa, Neb., Wyo., 

Ore., N.Mo., Ohio, 

Pa., N. J., Mass., 

Conn., R. I. 



Sun 
rises. 



H. M. 

636 
635 
634 
63-2 
630 
628 



62 

618 

617 

615 

613 

611 

610 

6 9 

6 7 

6 5 

6 4 

6 2 

6 

558 

556 

554 

553 

552 

551 

550 

548 

5 46 



Bun 



610 
611 



619 



Moon 
sets 
and 
rises. 



H. M. 

418 
450 
527 
rises 

IJ 

1011 
11 8 

morn 

4 

65 

142 

225 



414 
446 
618 
sets 



1013 
11 19 

mom 
21 

117 
2 6 
248 
316 
4 



S. 111., Ind., Has., 

Okla., Col., Utah, 

Cal.. Ky., Va., 

Md., Del. 



Sun 



632 
631 
630 



552 
550 
549 

548 
546 



Sun 



554 

555 
556 



619 
620 
621 
622 
623 



Moon 
sets 
and 
rises. 



764 



Vis.. Minn. .N.D.. 
S. D., Mont., N. 
Idaho, Wash., N. 
N. Y..Vt..N. H. 



Sun 

ises 



a. M. 
689 
688 
636 
634 
632 

625 



ii? 

615 

.1. 



6 3 

Si 

558 
556 
555 
552 

548 
546 
544 
543 



Sun 



553 
555 

If? 



6 2 
6 3 



610 
611 
613 
615 
616 



621 
622 



Moon 
sets 
and 
rises. 



H. M. 

419 

rises 
7 7 
813 



morn 

1*9 
155 



421 
460 
619 
sets 
8 8 
913 



""IS 

130 
218 



fFuIl Moon, 3d. 4thM th A PR IT 
Last Quar., llth. * th Montll> "flUi-l 



SO Dava 
3 Day 8 - 



New Moon, 18th. 
^First Quar., 25th. 



92275 



93 



94273 



95 



100 



16 



274 



272 



255 
254 
253 
115 252 



251 



DAY 

OF 

WEEK. 



1 Thursday 

2 Friday.... 

3 Saturday. 

4 SUNDAY 

5 Monday .. 

6 Tuesday.. 

7 Wednes.. 

8 Thursday 

9 Friday.... 
;0 Saturday 
,1 SUNDAY 

2 Monday.. 

3 Tuesday.. 

4 Wednes... 

5 Thursday 

6 Friday.... 

7 Saturday 

8 SUNDAY 

9 Monday . 
!0 Tuesday. 
!1 Wednes... 
!2 Thursday 
!3 Friday.... 
14 Saturday. 
!5 SUNDAY 

16 Monday.. 

17 Tuesday.. 
!8 Wednes.. 

9 Thursday 

10 Friday. .. 



MOON'S 
PLACE 
7 P.M. 

E. S.T. 



" " 27 

m * 9 

" " 21 
y -5 3 
" " 15 

II II Q- 

*, - "9 

"' " 22 

- X 4 
" " 18 
X T 1 
" " 16 
" " 30 
r v 15 

" " 29 
W K 14 

" 29 



O 11 



SUN AT 

NOON 
MARK. 

Mean 

Time. 

Slow and 

Fast. 



MOON 
IN 
ME- 
RID- 
IAN. 

Eve. 



1030 



. 

Iowa, Neb., Wyo. 

Ore., N.Mo., Oliio 

Pa., N. J., Mass. 

Conn., R. I. 



Sun 
rises. 



544 
543 
541 
539 
537 
535 
533 
531 
529 
527 



Sun 



626 
627 
628 



633 
634 
635 



654 



Moon 
sets 
and 
rises. 



ht. L*>uis, S. Mo., 

S. 111., Ind., Kas., 

Okla., Col., Utah 

Cal.. Ky., Va., 

Md., Del. 



Sun 
rises. 



H. M 

545 
543 
5 4 '2 
540 
539 
537 
536 
534 
533 
531 
529 
528 
526 
525 
523 
522 
521 
519 

I If 

5 16 
515 
514 
513 
511 
5 9 
5 7 
5 6 
5 4 
5 3 



Sun 



627 



633 



Moon 
sets 



t. i'aul, Mich., 
>Vis., Minn.,N.D., 
S D.. Mont., N. 
Idaho, Wash., N. 
X. Y., Vt.. N. H. 



Sun 



540 
538 
586 
534 
53-2 
530 
528 
526 
524 
523 
521 
519 
518 
517 
5 15 
513 
11 

i? 
1 1 

5 
459 
458 
457 
456 
454 
452 
450 



Sun 



628 
629 
630 
631 



637 
639 
640 
641 
642 
643 
645 
646 
647 
648 
649 
651 



657 
668 
659 
7 
7 1 



Moon 
seta 



rises. 



rise 



10 6 

1058 

1147 

morn 

32 

1 11 

147 

218 



346 
4 IS 
447 
sets 
918 



morn 

58 
135 
2 6 
238 

3? 



ALMANAC AND YEAR-BOOK FOR 1920. 



19 



5Full Moon, 2d. 
[Last Quar., llth. 



5th Mouth. MAY, 1920. 31 Days. 



?New Moon, 18th. 
First Quar.. 24th. 



PS 


H 












Iowa, Neb., Wyo., 


S. 111., Ind., Kas., 


vVis., Minn.,N.D., 


K 


H 

H 


1 


DAY 

OF 


MOON'S 
PLACE 

7 P.M. 
E. S.T, 


SUN AT 

NOON 
MAHK. 


MOON 

IN 

ME- 


Ore., N.Mo., Ohio, 
Pa., N. J., Mass., 
Conn., R. I. 


Okla., Col., Utah 
Cal., Ky., Va., 
Md.. Del. 


S D Mont , N. 


Idaho, Wash., N. 
N. Y., Vt., N. H. 


O 




S 


WEEK. 






RID- 






Moon 






Moon 






Moon 


H 

< 


j 


ii 




e ^ hi 


Mean 
Time. 


IAN. 


Sun 
rises. 


Sun 

sets. 


sets 
and 


Sun 
rises. 


Sun 
sets. 


sets 
and 


Sun 

rises. 


Sun 
sets. 


sets 
and 


O 


d 


Q 




S G 7 


Fast. 


Eve. 






rises. 






rises. 






rises. 


^ ^ 








O GQ G 


H. M. S. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


122 


245 


1 


Saturday 


HP ^29 


11 57 1 


1116 


456 


658 


4 5 


5 2 




4 7 


449 


7 6 


358 


123 


244 


2 


SUNDAY 


TTl 1 1 


11 56 54 


morn 


455 


659 


rises 


5 1 


6 52 


rises 


448 


7 6 


rises 


124 

IP 


243 
242 
241 


3 

4 
5 


Monday.. 
Tuesday . 
Wednes.. 


" "24 
m r 5 


1 1 56 47 
11 56 41 
11 56 35 


3 
50 
139 


454 
453 
452 


?i 

7 3 


in 

929 


5 

459 
458 


654 
635 




446 
444 
443 


y 






240 


6 


Thursday 


" "29 


1 1 56 30 


227 


450 


7 4 


1015 


457 


656 


1011 


442 


711 


1029 


128 


239 


7 


Friday.... 


* 3511 


11 56 26 


813 


449 


7 6 


1057 


456 


667 


1053 


440 




1110 


129 


238 




Saturday 


" "23 


11 5(5 22 


4 2 


448 


7 6 


1132 


455 


668 


11 29 


4:;9 


713 


1142 


330 


237 


Q 


SUNDAY 


* 6 


11 56 19 


448 


446 


7 7 


morn 


454 


659 


morn 


438 


714 


morn 


131 


236 


10 


Monday .. 


" "17 


11 56 16 


534 


445 






453 


7 


7 


437 


716 


19 


132 


235 


11 


Tuesday.. 


" "30 


11 56 14 


619 


444 


7 9 


41 


452 




39 


436 


7 17 


48 


133 


234 


12 


Wednes.. 


- X 13 


11 56 13 


7 5 


442 


710 


113 


451 


7 1 


111 


435 




116 


134 
135 


233 
232 


13 
14 


Thursday 
Friday.... 


X T10 


11 56 12 
31 56 11 


751 
840 


441 
440 


711 
712 


143 

215 


450 
449 


7 3 


143 
216 


434 
432 


720 


iti 


136 


231 


15 


Saturday. 


" "24 


11 56 12 


931 


439 


713 


249 


448 


7 8 


250 


431 


721 


244 


137 




16 


SUNDAY 


T tf 8 


11 56 13 


1025 


438 


714 


326 


448 


7 4 


329 


4*0 


723 


318 


138 


229 


17 


Monday .. 


" "23 


11 66 15 


11 24 


437 


715 


412 


447 


7 6 


415 


429 


724 


4 1 


139 




18 


Tuesday 


V M 8 


11 56 Hi 


ev.28 


436 


716 


sets 


446 


7 6 


sets 


428 


725 


sets 


140 


L' " 7 


19 


Wednes.. 


" "23 


J 1 56 19 


128 


435 


717 




4 15 


7 7 


852 


427 


726 


910 


141 


*>2B 


20 


Thursday 


K 8 


3 1 56 22 


230 


434 


718 


9 55 


444 


7 8 




426 




10 8 


142 


225 


21 


Friday. .. 


" " 23 


3 1 56 29 


330 


434 


719 


10 44 


444 


7 9 


10 40 


425 


728 




143 


224 




Saturday 


7 


1 1 56 30 


427 


433 


720 


1 1 26 


443 


710 


1123 


424 


7 29 


11 84 


144 


223 


OQ 


SUNDAY 


" "21 


11 66 34 


620 


432 


721 


morn 


443 


711 


morn 


423 


730 


morn 


145 


222 


24 


Monday .. 


? TIP 5 


11 56 40 


6 9 


431 




4 


442 


712 


2 


422 


731 




146 
147 


221 
220 


25 
26 


Tuesday.. 
Wednes.. 


" "18 
np 1 


1 1 56 45 
11 56 51 


667 


430 
429 


724 


1 3 8 


442 
441 


718 

7 8 


36 

1 9 


421 
420 


732 
734 


i 3 ! 


148 


219 


27 


Thursday 


" "14 


1 1 56 58 


8 28 


428 


725 


138 


441 


7 4 


139 


419 


735 


1 35 


149 


218 


28 


Friday.... 


" "26 


11 57 5 


9 14 


427 


726 




440 


7 5 


2 10 


4 18 


736 


2 2 


150 


217 


29 


Saturday 


= m 8 


11 57 12 


10 


426 


727 


O 4Q 


439 


7 6 


243 


417 


737 


231 


151 


216 


30 


SUNDAY 


- "20 


11 57 20 


1047 


426 


728 


315 


439 


7 7 


319 


416 


738 


3 4 


152 


215 


31 (Monday .. 


m f 2 


11 57 29 


1135 


4.26 


729 


353 


438 


7 7 


3 58 


A Ifi 


7 39 


3 40 



)Full Moon, 1st. 
[Last Quar., 9th. 



6th Month. JUNE, 1920. 30 Days. 



fNew Moon, 16th. 
First Quar.. 23d. 

















New York, Chicago, 




St. Paul, Mich., 


K 


K 


1 MONTI 


DAT 

OP 


MOON'S 
PLACE 

7 P. M. 
E. S.T. 


SUN AT 

NOON 
MARK. 


MOON 

IN 

ME- 


owa, Neb., Wyo., 
Ore., N.Mo., Ohio, 
Pa., N. J., Moss., 
Conn., R. I. 


S.'lll., Ind./Kas!! 
Okla., Col., Utah, 
Cal.. Ky., Va., 
Md.. Del. 


Wis., Minn.,N.D., 
S. D., Mont., N. 
Idaho, Wash., N. 
N. Y., Vt., N. H. 





1-1 


m 


WEEK. 




Mean 


RID- 






M oon 






Moon 






Moon 




cc 








Time. 


IAN. 


Sun 


Sun 




Sun 


Sun 






81! Yl 




53 


'^ 


* 




a ^ U 


Fast and 




rises. 


sets. 


and 


rises. 


sets. 


and 


rises. 


nn 
sets. 


rises 
and 


c 


G 


G 




o ^ 


Slow. 


Morn. 






sets. 






sets. 






sets. 










O W Q 


H. M. 8. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H.M. 


H. M. 


H. M. 


H. M. 


153 
154 


214 
213 


1 

2 


Tuesday.. 
Wednes.. 


m f 14 

- -26 


11 57 38 
11 57 47 


morn 
23 


425 
425 


729 
730 


rises 
813 


438 
438 


718 
719 


rises 
8 8 


415 
4 15 


740 

741 


rises 
826 


155 
156 


212 
211 


3 

4 


Thursday. 
Friday.... 


* * 8 
"20 


11 57 56 
11 58 6 


111 
158 


4 25 
425 


730 
731 


856 
936 


438 
437 


719 
720 


III 


414 

4 14 


741 
742 


910 
947 


157 


210 


5 


Saturday 


- 2 


11 58 16 


245 


424 


731 


1010 


437 


720 


10 7 


414 


742 




158 
159 
160 


207 


6 
7 
8 


SUNDAY 
Monday .. 
Tuesday.. 


" " 14 
- X 9 


3 1 58 27 
11 58 38 
11 58 49 


331 
4 J5 
5 


424 
424 
424 


782 
733 
733 


1042 
1112 
1142 


437 
437 
436 


721 
721 
722 


1040 
11 11 
11 42 


413 
413 
4 13 


743 
743 
744 


11 44 


161 


20 ii 


9 


Wednes.. 


" "21 


11 59 1 


545 


423 


734 


morn 


436 


722 


morn 


4 13 


744 


morn 


162 


205 


10 


Thursday 


X T 4 


11 59 12 


631 


423 


734 


13 


436 


723 


14 


412 


7 45 


12 


163 


204 


11 


Friday.... 


" "18 


11 59 25 


719 


423 




44 


436 


724 


45 


412 


746 


40 


164 


203 


12 


Saturday 


T V 2 


11 59 37 


811 








436 


724 


123 


412 


747 




165 


202 


13 


SUNDAY 


" "16 


11 59 49 


9 6 


423 




2 o 


436 


725 


2 3 


412 


747 


1 50 


166 


201 


14 


Monday. 


V H 1 


12 2 


10 4 


423 


737 


245 


436 


7 25 


249 


4 12 


748 


233 


167 


200 


15 


Tuesday 


" "16 


12 15 


11 7 


423 


738 


341 


436 


725 


346 


4 12 


749 


3 28 


188 


199 


16 


Wednes. 


H 2 


12 28 


ev.10 


423 


738 


sets 


436 


726 


sets 


412 


7 50 


sets 


169 
170 


198 
197 


17 
18 


Thursday 
Friday... 


a 2 


12 41 
12 54 


113 


21 


739 
739 


832 
929 




726 
726 


82P. 
926 


412 
412 


760 
751 


in 


171 


196 


19 


Saturday 


" "17 


12 1 7 


3 10 


423 


739 


10 


436 




9 58 


4 12 


751 


10 7 


172 


195 


20 


SUNDAY 


Q np l 


12 1 20 


4 3 


423 


739 


1037 


436 


7 26 


10 36 


4 12 


751 


1041 


173 


194 


21 


Monday .. 


" " 14 


12 1 33 


453 


424 


740 


1110 


436 


726 


11 10 


4 12 


761 


11 11 


174 


193 


22 


Tuesday.. 


" 28 




540 


424 


740 


1141 


437 


727 


1142 


413 


761 


11 39 


$ 


192 
191 
190 


23 

2! 


Wednes.. 
Thursday 
Friday.... 


DP = 11 
" " 23 

<= m 5 


12 2 24 


626 
758 


424 
424 
424 


740 


morn 
42 


437 
437 
437 


727 
727 
727 


morn 
13 
46 


413 
413 
4 13 


7 51 


morn 
6 
36 


178 


189 


26 


Saturday. 


" " 17 


12 2 37 


845 


425 


7 40 


1 16 


438 


727 


1 20 


4 13 




1 6 


179 




27 


SUNDAY 


" " 29 


12 2 49 


932 


425 


740 


154 


438 






4 14 


7 51 






187 


28 


Monday.. 


m r 31 




1020 


425 


740 


234 


438 


7 27 


O QQ 


414 


7 51 


2 20 


182 


185 




Tuesday.. 

Wednes .. 


" " 23 

gyLj 


12 8 14 
12 3 26 




m 


740 
740 


318 
4 6 


439 
440 


727 
727 


323 
4 11 


414 
415 


751 
751 


y 



20 



ALMANAC AND YEAR-BOOK FOR 1920. 



JULY > 192 - 31Days - 




" AUGUST, 1920. 



jj 


S 


g 




dOON'S 






owa, Neb., Wyo.. 


. 111., Ind., Kas.. 


Wis., Minn.,N.D., 


b 


a 
H 
g 


a 


DAY 

OF 


PLACE 

7 P. M. 

E. S. T. 


SUNAT 

NOON 
MARK. 


MOON 
IN 

ME- 


re., N.Mo., Ohio, 
a., N. J., Mass.. 
Conn., R. I. 


Okla., Col., Utah, 
Cal., Ky., Va., 
Md.. Del. 


S. D., Mont., N. 
daho, Wash., N. 
V. Y., Vt., N. H. 





05 


c 


WEEK 




M'ean 


RID- 
IAN 






Moon 






Moon 






Moon 


M 






* 




a ti 


Time. 




ises. 


sets. 


rises 
and 


ises. 


sets. 


rises 
and 


Sun 

ises. 


Sun 

sets. 


rises 
and 


Q 


Q 


G 




451 


Slow. 


Morn. 






sets. 






sets. 






sets. 


214 

215 


153 

[52 


1 

2 


SUNDAY 

Monday... 


O 02 H 
- X 2 
" " 15 


3. M. 8. 

12 6 8 
12 6 4 


57 
1 42 


153 


H. M. 

719 
7 18 


H. M. 

31? 


H. M. 

5 2 


H. M. 


H. M. 
749 
820 


H. M. 

443 

444 


H M. 

729 
727 


H. M. 

21! 


216 


151 


3 


Tuesday.. 


" " 28 


12 6 


2 27 


454 




851 


5 3 


7 8 


852 


445 


725 


850 


217 


150 


4 


Wednes.. 


X T 11 


12 5 54 


313 


454 


7 16 


922 


5 4 


7 7 


923 


446 


724 




218 


149 


5 


Thursday 


.. .. 24 




4 


4 r>5 


715 


957 


5 5 


7 6 


959 


447 




9 50 


219 


148 


6 


<'riday .... 


T V 7 


12 5 42 


450 


4 56 


714 




5 6 


7 5 


1038 


449 


*7 20 


10 24 


220 
221 


147 
146 
145 


7 
8 
9 


Saturday. 
SUNDAY 
Monday .. 


" " 21 

V K 5 
" " 20 


12 5 2F 
12 5 20 


542 
637 
736 


457 

n 


713 
712 
7 10 


morn 


8? 

5 8 


7 4 
7 3 
7 2 


11 22 

morn 
15 


4 50 
451 
4 53 


551 


11 6 
11 57 

morn 


OOJ-3 


144 


10 


Tuesday.. 


K 4 


12 5 11 


836 


5 I 


7 9 


1 9 


5 9 


7 1 


113 


454 


715 


57 


224 


143 


11 


Wednes . 


" " 19 


12 4 2 


937 


5 2 


7 7 


214 


510 


7 


2 19 


455 


714 


2 1 


225 
226 


142 
141 


12 
13 


Thursday 
Friday.... 


a 4 
" " 19 


12 4 52 
12 4 42 


10 36 
31 34 


5 3 

5 4 


7 5 


435 


511 
512 


659 
657 


326 

438 


456 

458 


713 


311 

427 


227 

228 


140 
139 


14 
15 


Saturday 
SUNDAY 


" " 18 


12 4 31 
12 4 ?0 


ev.28 
121 


5 5 
5 6 


7 4 
7 3 


sets 
737 


5 13 
5 14 


655 
654 


sets 
737 


459 
5 


7 9 


sets 
738 


229 


138 


16 


Monday . 


TCP 1 


12 4 8 


211 


5 7 


7 2 




515 


653 


813 


5 2 


7 8 


810 


230 


137 


17 


Tuesday. 


K 15 


12 3 56 


3 


5 8 


7 1 


8 45 


516 


651 


846 


5 3 


7 6 


840 


231 




18 


Wednes. 


" " 28 


12 3 43 


348 


5 9 


659 


918 


516 


650 




5 4 


7 4 


910 


232 


}|{ 


19 


Thursday 


,? $ ?s 


12 3 2! 


435 


510 


657 


952 


517 


649 


9 55 




7 2 


942 




134 


20 


Friday .. 






523 


511 


655 


1031 


518 




1035 


5 6 


7 1 


1019 


23- 


133 


21 


Saturdav 


m * 


12 3 


611 


512 


653 


11 13 


519 


6 46 


1117 


5 7 


7 


1059 


235 


132 


9 '_ 


SUNDAY 


" "17 


12 2 46 


659 


5 13 


6 51 


11 59 


520 


6 44 


morn 


5 8 


658 


11 45 


236 


131 


*">;: 


Monday. 


" " 28 


12 2 30 


7 47 


5 14 


6 50 


morn 


521 


6 43 


3 


5 9 




morn 


237 


130 


24 


Tuesday. 


f * 10 


12 2 15 


83' 


515 


649 


47 


522 


642 


52 


510 


6 54 


34 




P 


Wednes. 


" " 22 


12 1 58 


92] 


5.16 


647 


140 


5 23 


640 


144 


5 11 


652 


128 


939 


128 


H'- 


Thursda 


C - 4 


12 1 4: 


10 1 


517 


645 


236 


524 


639 


240 


512 


650 


225 


241 


I 2 


28 


Friday. . 
Saturdav 


" " 17 
" " 29 




Hit 


518 
520 


6-44 
6 43 


334 
434 


525 
526 




337 

436 


5 14 
516 


648 


III 


242 12 


29 


SUNDAY 


- X 12 


204! 


rises 


521 


6 41 


rises 


527 


6 35 


rises 


517 


6 45 


rises 


243 12 

244 12 


30 
31 


Monday. 
! Tuesday 


" " 25 

X T 3 


12 3 
12 1 


1?? 


522 
523 


639 

6 38 


654 
726 


5 28 
528 


634 

1 633 


654 
7.07 


518 
519 


641 


653 
722 



ALMANAC AND YEAR-BOOK FOR 1920. 



21 



'Last 

JNew 



ilth. 9th Month - SEPTEMBER, 1 920. so Days. 



(First Quar., 19th. 
)Full Moon, 27th. 








S 










Iowa, Net)., Wyo.. 


S. 111., Itid., Kas., 


Wis., Miun.,N.D M 


H 


m 

H 


g 




DAT 

OP 


MOON'S 

PI,ACE 
7 P. M. 

E. S. T. 


SUN AT 

NOON 
MARK. 


MOON 
IN 

ME- 


Ore., N.Mo., Ohio, 
Pa., N. J., Mass.. 
Conn., R. I. 


Okla., Col., Utah, 
Cal., Ky., Va., 
Md., Del. 


S. D., Mont., N. 
daho, Wash., N. 
N*. Y., Vt.. N. H. 


o 


" 


O 


WEEK. 






B1I> 






Moon 






Moon 






Moon 


IH 


F 3 








Mean 


IAN. 


Sun 


Sun 


rises 


Sun 


Sun 


rises 


Son 


Sun 


risesj 


2 


^ 


j 




a ** fct 


Time. 




rises. 


sets. 


and 


rises. 


sets. 


and. 


ises. 


sets. 


and 


Q 


Q 


Q 






Fast. 


Morn. 






sets. 






seta. 






sets. 










(-> 02 Q 


H. M. S. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


245 

246 
247 


122 
121 
12(1 
119 
118 


1 
2 
3 
4 
5 


Wednes.. 
Thursday 
Friday.... 
Saturda^. 
SUNDAY 


X T21 
T tf 4 
" "18 

" "16 


1 1 59 54 
11 59 35 
1 1 59 15 
1 1 58 56 
1 1 58 36 


158 

Ul 

433 
529 


524 
525 
526 
527 
528 


ill 

632 
630 
629 


3? 

i? 1 ! 

11 1 


529 
529 
530 
531 
532 


632 
630 

11? 

625 


8 2 
839 
922 

i? l l 


520 
521 
5 23 
5 24 
525 


639 


753 
827 


250 


117 


G 


Monday.. 


" " 30 


11 58 16 


628 


529 


627 


morn 


5 33 


623 


morn 


5 26 


6 30 


1147 


251 


111) 


7 


Tuesday.. 


V. 14 


1 1 57 56 


726 


530 




1 


534 


622 


5 


528 


6 28 


morn 


252 


115 


8 


Wednes.. 


.. . ^Q 


1 I 57 35 


8 24 


531 


6 24 


1 7 


5 35 


621 


1 11 


529 


6 26 


56 


253 


114 


9 


Thursday 


013 


11 57 15 


921 


532 


6 22 


.216 


5 36 


619 


219 


530 


624 


2 7 


254 


113 


10 


Friday.... 


" "28 


1 1 5 ! 64 


1016 


533 


620 


326 


537 




328 


531 




320 


255 


112 




Saturday 




J 1 56 33 


11 8 


534 


618 


434 


5 37 


615 


436 


532 


6 20 


431 


M6 


111 


12 


SUNDAY 


" "26 


11 56 12 


1159 


535 


616 


543 


538 


6 14 


543 


5 33 


618 


542 


7 


110 


13 


Monday.. 


TPP =^10 


11 55 61 


ev.49 


536 


614 


sets 


539 


6 13 


sets 


534 


6 IV 


sets 


258 


109 


14 


Tuesday.. 


" ** 3 


1 1 55 30 


138 


537 




714 


540 


6 12 


716 


535 


615 


7 8 


259 


108 


15 


Wednes.. 


Ti 6 


11 55 9 


226 


538 


ill 


749 


541 


610 


752 


536 


613 


740 


260 


107 


1(3 


Thursday 


" " 18 


1 1 54 48 


315 


539 


9 


837 


542 


6 8 




537 


611 




261 


10C, 


17 


Friday.... 


m / i 


1 L 54 27 


4 3 


541 




9 8 


543 


6 6 


9 12 


539 


6 9 


8 55 


262 


105 




Saturday 


" "13 


11 54 6 


452 


542 


Q 


952 


544 




9 57 


541 


6 7 


9 39 


263 


104 


19 


SUNDAY 


41 ** 24 


1 1 53 44 


540 


543 


4 


1040 


545 


!3 


10 45 


542 


6 5 


1027 


264 


103 


20 


Monday. 


* -5 6 


1 1 53 23 


628 


544 


2 


1133 


54*5 


1 


11 37 


5 4:? 




1120 


5 
(i 


102 
101 


21 
22 


Tuesday 
Wednes. 


" "18 
" "30 


11 63 2 
1 1 52 41 


715 
8 1 


545 
546 


6 

559 


morn 
27 


547 
547 


59 


morn 
31 


544 
54G 


6 


morn 


7 


100 


23 


Thursday 


C -12 


11 52 20 




547 


558 


122 


548 


57 


125 


547 


558 


113 


268 
269 
270 


99 
98 
97 


24 

i 


Friday... 
Saturday 
SUNDAY 


" "25 
- X 7 

.. ,, 2 o 


11 51 69 
11 51 39 
11 51 18 


10 ?i 


548 
549 
550 


556 
554 
552 


210 
321 

421 


549 
550 
551 


56 
553 
551 


2 13 
322 
421 


548 
549 
5fiO 


556 
554 
552 


2 3 
316 
419 


271 


9(5 


27 


Monday. 


X T 4 


1 1 50 6-4 


11 52 


551 




5 1 3 


552 


550 


5 22 


55-> 


550 


524 


272 


95 


28 


Tuesday. 


" "17 


1 1 50 38 


morn 


552 


5 49 


rises 


553 




rises 


5 53 


548 


rises 


273 


9 i 


29 


Wednes.. 


T V I 


11 50 18 


42 


r. r>:i 


5 4*7 


627 


5 54 


5 47 


639 


5 54 




619 


274 93 n 






n <i9 r^ 




1 5 r. t 


545 


717 


5 55 




7 r l 


5 55 




o?7 7 



CLast Qi 
New Mo 



10th Month. OCTOBER, 1920, 31 Days. 



(First Quar., 19th. 
)Full Moon, 27th. 



p; 
<) 

fa 


PS 

ti 
H 

X 


MONTH.]) 


DAT 
OP 


MOON'S 
PLACE 

7 P. M. 
E. S. T. 


SUN AT 

NOON 
MAHK. 


MOON 

IN 

M fi- 


Mew York, Chicago, 
Iowa, Nob., Wvo.. 
Ore., N.Mo., Ohio. 
Pa., N. J., Mass., 
Conn., R. I. 


St. Louis. S. Mo., 
S. 111., Ind., Kits., 
Okla., Col., Utah, 
Cal.. Kv.. Va., 
Md.. Del. 


St. Paul, Mich., 
Wis., Minn.,N.D., 
S. D., Mont., N. 
Idnlio, Wash., N. 
N. Y.. Vt., N. H. 


o 







WEEK. 






ll Il> 






Moon 






Moon 






Moon 


! 


2 








Mean 


IAN. 


Sun 


Sim 


rises 


Sun 


Sun 


i-i: es 


Sun 


Sun 


rises 


^4 


*A 


^ 




a P *; 


Time. 




rises. 


sets. 


and 


rises. 


sets. 


and 


rises. 


sets. 


and ; 


Q 


Q 


Q 




o . 


Fast. 


Morn. 






sots. 






8>tS. 






sets. 










U 02 Q 


H. M. S. 


H. M. 


H. M. 


H. M. 


H. .M. 


H. M. 


H. 


H. M. 


n M 


H. M. 


H. M. 


275 





1 


Friday.... 


T tf9 


11 49 39 


228 


5 r.G 


544 




5 5(5 


543 


8 9 


5 57 




753 


276 


91 


2 


Saturday. 


tf H13 


1 1 49 tO 


325 


5 57 


5 42 


8 58 


5 r.G 


542 


9 2 


5 58 


5 40 




277 


90 


3 


SUNDAY 


" "27 


11 49 1 


423 


5T8 




9 f 6 


."> 57 


541 


10 


5 59 


c on 


9 42 




280 


B9 

88 


4 

5 
G 


Monday .. 
Tuesday.. 
Wednes .. 


K 11 
fl 9 


11 48 43 
jl 48 25 
11 48 7 


521 
G 19 
715 


11 


li 


11 "0 

morn 


558 

559 





11 4 

morn 
9 


G 
3 1 
G 2 


538 
536 
5 34 


morn 


281 


H(> 




Thursday 


" "23 


11 47 50 


8 8 


6 2 


533 


1 13 


6 1 


5 34 


116 


6 4 




1 6 




S'*> 


O 


Friday 




1 1 47 53 


9 


6 3 


532 


220 


6 2 


533 


222 


G 5 


5 80 


216 


283 


84 


q 


Saturday 


" "21 


11 47 17 


9 50 


6 4 


530 


327 


6 3 


531 


327 


G G 


5 8 


325 




"* 


10 


SUNDAY 


W = 5 


11 47 1 


1039 


6 5 


5 28 


4 32 


6 4 


5 29 


432 


6 7 


5 26 


433 






1 1 


Monday.. 


" " 18 


1 I 46 45 


11 28 


6 7 




537 


6 5 


5 28 


536 


G 8 


524 


541 




81 

HO 


12 
J3 


Tuesday. 
Wednes.. 


M 


1 1 46 30 
11 46 1G 


ev.17 
1 5 


6 8 
6 9 


ill 


sets 
622 


if 


5 27 
526 


sets 
625 


G10 
6 1 2 


522 
520 


sets 


288 


79 


14 


Thursday 


" "26 


1 1 4G 2 


154 


G10 


521 


7 2 


6 8 


524 


7 6 


(5 1 3 


519 


6 50 


289 


78 


15 


Friday.... 


m * 8 


11 45 49 


243 


Gil 


519 


746 


6 9 


523 


750 


G 14 


517 


rf go 


290 


77 


1*3 


Saturday. 


" "20 


11 45 3G 


332 


612 


518 


832 


610 


522 


837 




516 


819 


291 


7(5 


17 


SUNDAY. 


if 2 


11 45 24 


420 


(5 1 3 


517 


95>3 


Gil 


520 


927 


617 


514 


910 




M 


18 
19 


Monday... 
Tuesday.. 


\ "14 


1 1 45 12 
11 45 1 


5 8 
554 


Gl t 
G 15 


516 
515 


1017 
11 11 


612 
G13 


519 
5 18 


1021 
11 14 


G 18 
G 19 


512 
5 10 




294 


73 


20 


Wednes... 


^ *"Q 


11 44 51 


639 


GIG 


513 


morn 


514 


5 17 


morn 


G21 


5 8 


12 


295 


72 


21 


Thursday 


" "20 


11 44 41 


724 


G18 


511 


8 


us 


516 


10 


G 22 


5 7 


morn 


29(5 


71 


22 


Friday.... 


- X 3 


11 44 32 


8 9 


(519 


5 9 


1 5 


516 


514 


1 G 


G24 


5 5 


59 




70 


23 


Sat nrclnv 


" " 15 


11 44 23 


855 


(521 


5 7 


2 6 


516 


512 


2 7 


G 25 


5 3 


2 3 


298 


C>9 


24 


SUNDAY 


" "28 


11 44 15 


942 


(522 


5 6 


3 6 


5 17 


511 


3 7 


G27 




3 6 


299 


(58 


25 


Monday.. 


X T12 


11 44 8 


1031 


624 


5 4 


4 9 


G18 


510 


4 9 


(528 


5 1 


412 


300 


G7 


2(5 


Tuesday . 


" " 26 


11 44 2 


1123 


(5 25 


5 2 


513 


(519 


5 8 


5 12 


G30 


4 59 


518 


301 


(5G 


27 


Wedres... 


T V10 


11 43 5i> 


morn 


6 2(5 


5 1 


rises 


(520 


5 7 


rises 


(531 


457 


rises 


302 


G5 


28 


Thursday 


24 


11 43 61 


17 


627 


5 


558 


G 21 


5 6 


6 2 


(i H2 


455 


547 




64 


29 


Friday.... 


V K 8 


11 43 47 


1 15 


G28 


459 


650 


622 


5 5 


654 


() "**? 


454 


637 


305 


(53 
(52 




Saturday 
SUNDAY 


V *"7 


11 43 44 

11 43 41 


2 14 
3 14 


(529 
G30 


458 
457 


749 
853 


G 23 
G24 


u 


7 53 
857 


634 




III 



22 



ALMANAC AND YEAR-BOOK FOR 1920. 



<$:> >> NOVEMBER, 1920. 



31D 
311 
312 
313 



317 
318 



53 
52 
)16 51 



50 



30 37 




SUN AT 

NOON 
MARK. 

Mean 
Time. 
Fast, 



Jil **) -V7 

11 43 43 
11 43 46 



J. J. *tu * 

11 46 49 
1147 7 
1 1 47 26 
11 47 45 
11 48 5 
1 1 4 26 
11 48 48 



MOON 

IN 

ME- 
RID- 
IAN. 

Morn. 



Iowa, Neb.. Wyo., 

Qre., N.Mo., Ohio. 

Pa., N. J., Mass., 

Conn., R. I. 



Sun 



Sun 



438 
438 
437 
437 



432 



and 



1054 
1151 



rises 



S. 111., Ind., Kas., 

Okla., Col., Utah 

Cal., Ky., Va., 

Md., Del. 



Moon 
Sun Sun rises 
rises, sets, and 



33 



or. ram, Mich., 
Vis., Minn.,N.D., 
S. D., Mont., N. 
Idaho, Wash., N. 
NT. Y., Vt., N. H. 



Sun 
rises, 



Sun 



a. M. 
449 



443 
442 

436 
435 
434 



431 
430 
430 
429 



426 
426 
425 
424 



421 
4 21 



Moon 
rises 
and 

sets. 



H. M. 
948 

10 68 
morn 



222 
329 
435 
538 
641 



? a 

851 

rffi 

m r 5 n o 
152 
257 

515 
626 
rises 
624 
732 
845 
957 



SSS: 



DECEMBER, 1920. 3u,a y , 






3 


w 
fe 


1 MONTH. 


DAT- 
OF 


MOON'S 
PLACE 

7 P. M. 
E. S. T. 


SUN AT 
NOON 
MARK. 


MOON 

IN 

ME- 


owa, Neb., Wvo., 
Ore., N.Mo., Ohio, 
Pa., N. J., Mass., 
Conn., R. I. 


St. Louis, is. Mo., 
S. 111., Ind., Kas., 
Okla., Col., Utah, 
Cal., Kj'., Va., 
Md., Del. 


St. Paul, Mich., 
Wis., JMinn.,N.D., 
S. D., Mont., N. 
Idaho, Wash., N. 
N. Y., Vt., N. H. 


o 


w 







WEEK. 




Mean 


RID- 






Moon 






Moon 






Moon 


^ 


P 3 








Time. 


IAN. 


Sun 


Sun 


rises. 


Sun 


Sun 


rises 


Sun 


Sun 


rises. 


4 


^ 


Jj 




a P fci 


Fast and 




rises. 


sets. 


and 


rises. 


sets. 


and 


rises. 


sets. 


and 


Q 


Q 


Q 




III 


slow. 


Morn. 






sets. 






sets. 






sets. 










O 02 W 


H. M. 8. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


H. M. 


836 


SI 


1 


Wednes.. 


f) TIP 1 


11 49 10 


453 


7 7 


431 


1110 


657 


441 


1111 


716 


421 


11 6 




:>Q 




Thursday 


' ifc 14 


11 49 33 


544 


7 8 


430 


morn 


58 


441 


morn 


717 


420 


morn 


33!** 


29 


g 


Friday.... 


44 4I 28 


11 49 56 


633 


7 9 


430 


16 


659 


441 


16 


7 18 


4 20 


15 


goc 


28 


4 


Saturday. 


rip - 11 


1 1 50 20 


721 


710 


430 


120 


7 


441 


119 


7 19 




122 


84( 


27 


5 


SUNDAY 


44 " 24 


11 50 45 


8 8 


711 


429 


222 


7 1 


441 


220 


720 


4 19 




341 


2(5 




MLonday.. 


* HI 6 


11 51 11 


855 


7 1'J 




3 23 


7 2 


441 


321 


7 22 


419 


o o-J 


842 


25 


Y 


Tuesday.. 


" " 19 


11 51 36 


943 


713 


4 29 


423 


7 3 


441 


420 


723 


4 19 


433 




24 


Q 


Wednes.. 


HI 7* 1 1 


11 52 3 


1031 


7 14 


4 29 


522 


7 4 


441 


518 


724 


4 19 


533 


344 


23 


q 


Thursday 


" " 13 


11 52 30 


1120 


715 


429 


617 


7 5 


441 


6 12 


725 


4 19 


630 




22 


10 


Friday.... 


" " 25 


11 52 57 


ev. 8 


716 


429 


sets 


7 6 


441 


sets 




4 19 


sets 


847 


I, 1 , 


11 

12 


Saturdav. 
SUNDAY 


.? 7 


11 53 25 
11 53 53 


56 
144 


717 
718 


429 
429 


5 59 
653 


7 6 
7 7 


441 
441 


6 4 
657 


728 


419 
419 


ill 


348 


19 


18 


Monday.. 


* - I 


11 54 21 


230 


719 


429 


7 50 


7 8 


442 


753 


729 


419 


740 




18 

17 


14 
15 


Tuesday.. 
Wednes.. 


44 " 13 

44 " 24 


1 1 54 50 
11 55 19 


314 
358 


7 20 
721 


429 
430 


844 
942 




442 
442 


II! 


730 

7 "1 


420 
420 


836 
9 37 


OKI 


1(5 


1(5 


Thursday 


- X 7 


1 1 55 48 


442 


721 


430 


1040 


710 


443 


1041 




420 


10 37 


35 r 


15 


17 


Friday.... 


" " 19 


1 1 56 17 


525 


721 


430 


1137 


710 


443 


11 37 


732 


4 20 


1137 


353 


14 


18 


Saturdav 


K T 1 


1 1 56 47 


610 


722 


431 


morn 


711 




morn 


733 


421 


morn 


354 


18 


19 


SUNDAY 


" " 14 


11 57 17 


657 


7 '/2 


431 


36 


712 


4 44 


88 


734 


421 


39 


355 


12 


20 


Monday. . 


' " 28 


11 57 46 




728 




1 39 


712 


444 


138 


734 


421 


144 


356 


11 


"1 


Tuesday. 


T V 11 


11 58 16 


8 39 


724 


4 32 


243 


713 


444 


241 


735 


4 22 


2 51 


357 


10 


22 


Wednes.. 


44 44 26 


1 1 58 46 


936 


724 


433 


3 10 


713 


445 


336 


735 




350 


358 


9 


23 


Thursday 


V K 10 


11 59 16 


1037 


724 


434 


454 


714 


445 


4 HO 


73(5 


4 23 


5 7 


359 


S 


24 


Friday... 


44 " 25 


11 59 46 


1140 


725 


434 


6 3 


714 


446 


558 


736 


424 


616 


360 


7 


25 


Saturday 


H 11 


12 15 


morn 


725 


435 


rises 


714 


446 


rises 


737 


425 


rises 




6 


26 


SUNDAY 


44 " 26 


12 45 


43 


726 




632 


7 15 


447 


636 


737 


426 


621 


JJH:' 

364 
36fi 


5 

4 
8 
2 


27 

2S 
29 
30 


Monday. 
Tuesday 

Wednes . 
Thursday 


i? 11 
" ' o<; 

fllTP 10 
" " 24 


12 1 15 

}% in 

12 2 42 


144 
242 
3?7 

428 


11 


438 
438 


if* 

10 3 
11 11 


715 
715 
716 

7 in 


448 
449 
450 
451 


747 

, 5 i 

11 10 


737 
738 
738 
739 


4 26 
427 
428 
429 


737 
851 

ttii 


366 


1 


31 iFriday..: 


HP - 8 


12 3 11 


5 IS 


728 


4 39 


morn 


71'- 


451 


morn 


7 39 


429 


morn 



ALMANAC AND YEAR-BOOK FOR 1920. 



CALENDARS FOR THE YEARS 1921 TO 1924. 



1921. 


1922. 


1923. 


1924. 


JAN... 


sl 

02 < 


03 


i 


1 


i 


-w 


JAN... 
FEB... 
MAR... 
APRIL 

MAY... 
JUNE.. 
JULY.. 

AUG... 
SEPT.. 
OCT.... 
NOV... 
DEC.... 


1 


i 


1 


1 


1 


i 


I 


JAN.... 

FEB... 
MAR... 
APRIL 
MAY... 
JUNE.. 
JULY.. 
AUG... 
SEPT.. 

OCT.... 


c 

= 


1 


III 


t 





S 


JAN... 


| 


c 

c 


I 


1 


^ 

3 ^ 

H fc 


'2 

9 
16 

23 
30 


3 
10 
17 
24 
31 


'4 
11 

13 
25 

1 
8 
15 
22 


'5 

12 
19 
26 

2 

9 

i 


13 
20 
27 

3 
10 
17 
24 


14 
21 

28 

4 

11 
18 
25 


1 

8 
15 
22 
29 

,1 

19 
26 


1 
8 
15 
22 
29 

5 
12 

19 
26 

'5 

12 
19 
26 

2 
c 

16 
23 
30 

'i 

14 
21 
28 


2 
9 

it; 

3 

13 
20 
27 

6 
IS 
20 
27 

'.3 
10 
17 
24 


3 
10 
17 
24 
31 

'7 

14 
21 

28 

14 
21 

23 

'4 
11 

18 
25 


4 
11 
18 
25 

1 
8 
15 
22 

8 
15 
22 
29 

'5 

19 
26 


5 

12 
19 

26 

2 

9 

it; 

23 

2 

9 
16 

2:; 
30 

'6 
13 
20 
27 


6 
13 

S~ 

3 
10 
17 
24 

3 
10 
17 
24 
31 

'7 

14 
21 

28 


7 
14 
21 

28 

4 

11 
18 
25 

4 

11 
18 
25 

1 
8 

11 

29 


'f 

14 
21 

28 

4 

11 

18 
25 

'i 
11 

1 

1 
8 
15 
22 
29 

'6 
13 

?, 

'3 
10 
17 
24 

8 
15 

22 
29 

'5 

12 

S 


1 

8 
15 
22 
29 

12 

19 
26 

'5 
12 
19 
26 

2 

9 
16 
23 
30 

'7 
14 
21 

28 

'4 
11 

18 
25 

2 

9 
16 
23 
30 

'fj 
13 
20 
27 


i 

it; 

23 
30 

6 
13 
20 
27 

Y; 

13 
20 
27 

3 
10 
17 
24 

1 
8 
15 
22 
29 

'5 
12 

19 
26 

3 
10 
17 
24 
31 

14 
21 

28 


3 
10 
17 
24 

31 

'7 
14 
21 
28 

14 
21 

28 

4 
11 
Is 
25 

2 
9 
16 
23 
30 

'fj 
13 
30 

27 

4 
11 

18 
25 

1 
8 
15 
22 

29 


4 
11 
is 

25 

1 
8 
15 
22 


5 

12 
19 
26 

2 

9 
16 
23 


6 
13 

20 
27 

,1 

17 
24 






1 
S 
15 
22 
29 


2 
9 
16 
23 

oO 


3 4 

10 11 
17 18 
2425 
31 .. 


FEB... 


1 


7 
14 

21 

28 


FEB... 
MAR... 
APRIL. 
MAY... 
JUNE.. 
JULY.. 

AUG... 
SEPT.. 
OCT 


6 
13 
20 
27 

'6 
13 

27 

'3 
10 
17 
24 

15 
22 
29 

,1 

19 
26 

1C 

11 

31 

!4 

21 

28 

'4 
11 
18 

25 


7 
14 
21 
28 

'f 
14 

21 

28 

'4 
11 

is 
25 

2 

q 
16 
23 
30 

Yi 
13 

20 
27 

'4 

11 
18 
25 

1 
8 
15 

1 

'5 
12 

I'.t 
26 


MAR... 

APRIL 
MAY.. 
JUNE. 
JULY.. 
AUG... 

SEPT.. 
OCT 


3 
10 
17 
24 

16 

2:1 
30 

'6 
13 
20 
27 

'4 
11 

18 
25 

1 
8 
15 
22 
29 

'fj 

20 
27 

10 
17 
24 
31 

'7 
14 
21 

28 


4 
11 

18 
25 

'3 
10 
17 
24 
31 

'f 
14 
21 

28 

'5 
12 
19 
26 

2 

9 

it; 

23 
30 

'7 
14 
21 

28 

'4 
11 
IS 
25 

8 
15 
22 
29 


5 
12 
19 
26 

'4 

11 

Is 
25 


6 
13 

20 

27 

'b 
12 
19 
26 


14 15 

2122 
2829 

*6 '7 
13 14 
2021 
2728 


1 
8 
15 
22 
29 

5 
12 
19 
26 

3 
10 
17 
24 
31 

'7 
14 
21 

28 

5 
12 

19 
26 

2 
9 
16 

23 
30 


2 
9 

16 
23 
30 

6 
13 

20 
27 

4 

11 

18 
25 

1 

8 
15 

-a 

29 

6 
13 
20 
27 

3 
10 

11 

31 


!? 

24 
31 

7 
14 

21 

28 

5 
12 
19 
26 

2 

9 
16 
23 
30 

7 
14 
21 

28 

4 
11 
18 
25 

1 

8 
15 

22 
29 


1 

8 
15 
2-2 
29 

12 
19 
26 

H 
17 
24 
31 

14 
21 

28 

12 
19 
2f 

2 

i! ! 
& 

'(5 

13 
20 
27 


2 
9 
16 
23 
30 

Y; 

13 

2(1 
27 

4 
11 
18 
25 

1 
8 

I:'. 

22 
29 

Y? 
13 
2(1 
27 

3 
10 
17 
24 
31 

'7 
14 
21 

28 


3 
10 
17 
24 
31 

14 
21 

28 

5 
12 
19 
26 

2 
9 
16 

23 
30 

'7 
14 
21 

28 

4 
11 

IS 
25 


4 

11 

18 
25 

1 

8 
15 
22 
29 

6 
13 
20 
27 

10 
1? 
24 

1 
8 
15 
22 
29 

5 
12 
19 

26 


5 
12 

26 

2 
9 
16 
23 
30 

7 

14 
21 

28 

4 

11 
18 
25 

1 

16 
23 
30 

6 

13 
20 
27 


1 

8 
15 
22 
29 

'fj 
13 
20 
27 

3 

10 
17 
24 

1 
8 
15 
22 
29 

'5 
12 
19 
26 


2 

9 
16 
23 
30 

7 
14 

21 

28 

4 
11 

18 
'25 

2 
9 
16 
23 

30 

Y; 

13 
20 
27 


3 4 
10 11 
17 18 
2425 

1 2 

8 9 
1516 

2223 
2930 

iSi! 

1920 
2627 

10 11 
17 18 
2425 
31 .. 

. 1 
7 8 
14 15 
2122 
2829 


1 

1 

29 


2 
9 
16 
23 

30 


3 
10 
17 
24 
31 


4 

11 
18 
25 


5 
12 

19 
26 


6 
13 
20 
27 


1 

8 
15 
2-2 
29 


2 
9 
16 
23 
30 


3 
10 
17 
24 

1 

8 
15 
22 
29 


4 
11 

18 
25 


12 
19 

26 


6 
13 
20 
27 


14 

21 
28 


f 
If 
23 

30 

Ic 
20 
27 

'3 
10 
17 
24 

1 
8 

15 

->2 
29 


3 
10 
17 
24 
31 

'7 
14 

21 

28 

'4 

11 

18 
25 

2 
9 

it; 

23 
30 


4 

11 
18 
25 


5 

1? 
26 


6 
13 
20 
27 


7 

14 
21 

28 


1 
8 

M 

29 

'5 

12 
19 
26 

3 
10 
17 
24 

31 


2 
9 
Hi 
23 
30 

'6 

13 
20 
27 

4 

11 

IS 
25 

1 
8 
15 
22 

29 

"e 

13 

r 


3 

10 
17 
24 
31 

14 
21 

28 

5 
12 
19 

26 

2 

9 

i; 
Zi 

30 

7 

u 

2e 


4 

11 

18 
25 

1 

15 
2-2 
2i 

6 
13 
20 
27 

lii 
17 
24 

1 

8 
15 

1 


5 
12 
19 

26 

2 

9 

it; 
23 
30 

14 
21 

28 

4 

11 
18 
i6 

2 

9 

it; 

'S 
30 


1 
8 
15 
22 

21' 


2 
9 

23 
'30 


!? 

24 

8 
15 
22 
29 

5 
12 

26 

3 

10 
17 

31 


2 

9 
16 
23 

30 


3 
10 
17 
24 


4 
11 

18 
25 


5 
12 

19 
26 


6 

13 
20 

27 


14 
21 

28 


1 

'30 


3 
10 
17 
24 


4 5 
11 12 
18 19 
25 26 


1 
8 
15 

29 

'5 
12 
19 

26 


2 
9 
16 
23 
30 

'('; 

13 
2(1 

27 


3 

10 
17 
24 

31 

7 

14 
.'1 

28 


4 
11 

18 
25 

1 
8 
15 
22 

29 


5 

12 
19 
26 

2 
9 

16 
2:'. 
oO 

14 
21 

2s 


6 
13 
20 
27 

3 
10 
17 
24 

1 
h 
15 

29 


1 
8 
15 
22 
29 


2 3 
910 
16 17 
2324 
3031 


NOV... 
DEC.... 


2 

16 
23 
ifl 

Y; 
13 

.'ii 

27 

'i 

11 

% 


3 

10 
17 
24 
31 

14 
21 

28 

'5 

[2 

26 


4 

11 
18 
25 

1 
S 
K. 

29 

Y'', 

1 


5 6 

1213 

19 :.'(.) 
2627 

2 3 
9 10 
1617 
2324 

I 

1415 

21 22 
2S ".( 


14 
21 

2S 

4 
11 

25 

2 

9 

it; 

S 


NOV... 

DEC 


1! 

28 

'i 

ii 

25 


NOV 


5 
12 

in 

26 


6 

Ii; 

27 


14 
21 

28 


5 

12 
19 
26 

*8 

1(1 

1 


6 
13 
JO 

'4 

11 

18 
25 


7 
14 
21 

28 

12 

19 
26 


DEC... 


2 
9 
16 
2:; 
30 

14 
21 
28 


3 
10 
17 
24 


4 
11 
18 
25 


5 
12 
19 

26 


6 7 
13 14 

2021 
2728 


1 

S 
I.') 
.'2 
2;' 


9 
16 
8 

;o 


!? 

24 
31 


4 5 
11 12 

is 19 
2526 




2 
9 
16 
23 

30 


3 
10 
17 

| 


4 
11 

Is 

25 


5 
12 
19 
26 


6 
13 
20 
21 



River. Miles. 

Mississippi-Mo. . .4,194 

Nile 3.670 

Amazon 3,300 

Ob 3,235 



LONGEST RIVERS 

River. Miles. 

Yangtze 3,000 

La Plata 2,930 

Lena 2,860 

Kongro 2,800 



IN THE WORLD. 

River. Miles. 

Amur 2,700 

Mekong- 2,600 

Nigrer 2,600 

Yenesei 2,500 



River. Miles. 

Volga 2,325 

Hwangho 2.300 

Yukon 2,050 

Colorado 2.00O 



ALMANAC AND YEAR-BOOK FOR 1920, 



A READY-REFERENCE CALENDAR, 

For ascertaining any day of the week for any given time within two hundred years from the 
introduction of the New Style. *1752 to 1952 inclusive. 



YEARS 1753 TO 1952. 



31 fa 



i4 H 5 *> * 



1761 
1801 



1767 
1807 



1789 
1829 



1795 
1835 



1846 



1874 
14 19251 



1885 
1931 1 



1891 4 7 
19421 



735 



1362 



W 



1790 
1330 



1841 



1847 1J 



1869 1875 
1915 I 1926 



1897 5 
1943| 



14 



247 



1763 
1814 



1774 
1825 



1785 
1831 



1791 
1842 



1853 



1870 
1921 



1881! 



1898 62 
1949 



257 



3 514 



1765 
1811 



1771 
1822 



1782 
1833 



1793 
1839 



1861 
1901 1907 



1867 
1918 



1878 
1929 



1889 
19351 



158 



5 13 



6 14 7 



1777 
1823 



1783 
1834 



1/94 
1845 



1851 1862 
1902 I 1913 



1873 
1919 



1879 
1930 



3 6 



624 



7251 



1769 
1815 



1775 
1826 



1786 
1837 



1854 1865 
1905 1911 



1871 
1922 



1882 
1933 



1893 
1939 



73 



361 



4626 



1759 
1821 



1770 
1827 



1787 
184 



1866 
1906 



1877 
1917 



1894 
1934 



1900 
1945 
1951 



4 7257 3 6 



LEAP TEAKS. 



.. 29 



1764 



1792 



1928 



|7|3|4|7|2|5|7|3|6IH4>6 



1768 I 1796 



1808 | 1836 



1904 I 1932 |5|1|2|5|7|3|5| 1 | 4 | 6 | 2 | 4 



1772 I 



1812 I 1840 



1908 I 1936 I 3 I 6 I 7 I 3 I 5 I 11 3 I 6 I 2 I 4 I 7 I 2 



1776 



I 1912 | 1940 IH4I5I1I3I6I1I4I7I 2 I 6 I 7 



1780 



1756 | 1784 



1916 I 1944 |6|2|3|6|1|4|6|2I5|7|3|8 



1760 | 1788 



1824 | 1852 1880 
1828 | 1856 



I 1920 | 1948 |4|7|1|4|6|2| 4 | 7 I 8 | 5 I 1 I 8 



1884 



. . . . I 1924 | 1952 | 2 I 5 | 6 |2|4|7|2|5|1|3|6|1 



Monday 
Tuesday... 



Wednesday 3 Thursday 



Thursday . 4 



Friday... 
Saturday.. 
SUNDAY. 
Monday. . . 
Tuesday... 



Friday 

Saturday., 
SUNDAY . 
Monday. . . 
8 Tuesday... 



Wednesday 10 
Thursday .11 
Friday.... 12 
Saturday. .13 
SUNDAY . 14 
Monday.. .15 
Tuesday ...16 
Wednesday 17 
Thursday . 18 
Friday.... 19 
Saturday.. 20 
SUNDAY. 21 



Tuesday... 1 
Wednesday 2 



Wednesday 9 



Thursday 
Friday. . . 



Thursday . 17 
Friday.. . .18 
Saturday.. 19 
SUNDAY . 20 
Monday... 21 



Monday. . . 22 Tuesday .. .22 



Tuesday... 23 Wednesday23 Thursday .23 



Wednesday24 Thursday . 24 
Thursday .25 Friday. . . .25 
Friday. ... 26 Saturday. .26 
Saturday. .27 SUNDAY .27 
SUNDAY. 28 Monday... 28 
Monday... 29 Tuesday... 29 
Tuesday.. .30, Wednesday30 
Wednesdays 1 1 Thursday .31 



3 



Wednesday 1 



Thursday 

Friday 

Saturday. , 
SUNDAY . 
Monday.. . 
Tuesday... 



Wednesday 8 



Thursday . 9 Friday. ... 9 | Saturday. . 9 



Saturday.. 12 
SUNDAY . 13 
Monday... 14 
Tuesday ...15 
WednesdaylG Thursday .16 



Friday 10 

Saturday.. 11 
SUNDAY . 12 
Monday... 13 
Tuesday... 14 



Friday 17 

Saturday.. 18 
SUNDAY. 19 
Monday.. .20 
Tuesday. ..21 
Wednesday22 



Friday... .24 
Saturday.. 25 
SUNDAY. 26 



Thursday . 1 
Friday... . 2 
Saturday.. 3 
SUNDAY. 4 
Monday. . . 5 
Tuesday... 6 
Wednesday 7 
Thursday . 8 



Friday.... 1 
Saturday.. 2 
SUNDAY. 3 
Monday... 4 
Tuesday... 5 
Wednesday 6 
Thursday . 7 
Friday... 



Saturday. .10 1 SUNDAY . 10 
SUNDAY . 11 (Monday. . . 11 
Monday. . . 12 JTuesday .. .12 
Tuesday .. .13 \ Wednesday 13 
Wednesdayl4 Thursday . 14 



Wednesdayl5 Thursday . 15 Friday. ... 15 



Friday. ... 16 ' Saturday. .16 
Saturday.. 17 SUNDAY. 17 
SUNDAY . 18 Monday. . . 18 
Monday. . . 19 Tuesday .. .19 
Tuesday... 20 ;Wednesday20 
Wednesday21 Thursday .21 
Thursday .22 Friday. . . .22 
Friday. . . .23 Saturday. .23 
Saturday.. 24 SUNDAY. 24 
SUNDAY . 25 Monday. . . 25 
Monday. . . 26 Tuesday .. .26 



Monday.. . 27|Tuesday .. .27 Wednesday27 
Tuesday .. .28 ' Wednesday28 Thursday . 28 
Wednesday29 Thursday .29 Friday... .29 
Thursday .30 Friday... .30 Saturday. .30 
Friday. ... 31 Saturday. .31 SUNDAY . 31 



Saturday.. 1 
SUNDAY. 2 
Monday. . . 3 
Tuesday... 4 
Wednesday 5 



Thursday 
Friday. . . . 
Saturday. , 
SUNDAY , 
Monday. . 



Tuesday... 11 



Wednesdayl2 Thursday .1 



Thursday . 13 
Friday... .14 
Saturday.. 15 
SUNDAY . 16 
Monday... 17 
Tuesday. ..18 
Wednesday 19 
Thursday . 20 
Friday.. . .21 
Saturday.. 22 
SUNDAY . 23 
Monday.. .24 
Tuesday... 25 
Wednesday26 
Thursday . 27 
Friday.. . .28 



SUNDAY. 1 
Monday... 3 
Tuesday... 3 
Wednesday 4 
Thursday . 6 

Friday 

Saturday.. 7 
SUNDAY. 8 
Monday. . . 9 
Tuesday ...10 
Wednesday 11 



Friday 13 

Saturday.. 14 
SUNDAY . 15 
Monday.. .16 
Tuesday ...17 
WednesdaylS 
Thursday .19 

Friday 20 

Saturday.. 21 
SUNDAY . 23 
Monday... 23 
Tuesday... 24 
Wednesday25 
Thursday . 26 

Friday 27 

Saturday.. 28 



Saturday. .29 SUNDAY .2$ 
SUNDAY . 30 Monday. . . 30 
Monday. . . 31 Tuesday .. .31 



Note To ascertain any day of the week 
first look in the table for the year required 
and under the months are figures which refer 
to the corresponding figures at the head of 
the columns of days below. For example: 
To know on what day of the week July 4 was 
in the year 1895, in the table of years look 
for 1895. and in a parallel line, under July. 



is figure 1. which directs to column 1. in 
which it will be seen that July 4 falls on 
Thursday. 

*1752 same as 1772 from Jan. 1 to Sept. 2. 
From Sept. 14 to Dec. 31 same as 1780 
(Sept. 3-13 were omitted) .This Calendar is 
from Whitaker's London Almanack, with some 
revisions. 



ALMANAC AND YEAR-BOOK FOB 1920. 



25 



CHART OF THE HEAVENS. 




Scale of Magnitudes. 



Explanation : The chart of the heavens shows 
all the bright stars and groups visible in the 
United States. Canada. Cuba and Hawaii. Stars 
of the third magnitude are sometimes shown 
in order to complete a figure. 

If a bright, uncharted body be seen near 
the "ecliptic circle" it must be a planet. To 
locate the planets or moon refer to the 
monthly calendar pages in this almanac, find 
the proper signs on the chart in the "ecliptic 
circle" and an inspection of that part of the 
heavens comparing- with the chart will serve 
to identify the planet and all surrounding ob- 
jects. 

Because of the earth's motion from west to 
east (opposite to the direction of the arrow 
in the chart), the stars rise 4 m. earlier each 
day or 30 m. per week or 2 hrs. a month. 
The chart shows the position at 9 p. m. Then 



if the position for any other hour be desired, 
as for 7 p. m., oount ahead one month, or 
back one month for 11 p. m.. and so on for 
any hour of the night, holding the month de- 
sired in front as the face looks either to the 
north or south with name down. 

A circle described from the zenith on the 
"zenith circle" for the desired latitude with a 
radius of 90 degrees (see graduated meridian) 
will show what stars are above the horizon. 
Thus Capella is near the overhead (zenith) 
point on latitude 40 degrees north Jan. 15, 
9 p. m.. as will be "big dipper" at 3 a. m. 
Then from Capella or two stars all the sur- 
rounding visible groups can be identified. The 
"pointers," being 5 degrees apart and always 
in sight, may be used as a convenient unit of 
measure: also when visible, the "belt of 
Orion." 3 degrees, or the sides of the "square 
of Pegasus." 



ALMANAC AND YEAR-BOOK FOR 1920, 



POSITIONS OF THE PRINCIPAL, PLANETS, 1920. 



DAT. 



Jan. 1 

21 
Feb. 1 

11 

21 
Mch. ] 

1] 



June 2 ! 

11 

21 



21 

Oct. I*?? 

21 



21 

Dec. 1 
11 



VENTS. 9 



Right 
ascen- 
sion. 



Hours. 
XV 

xvi 

XVI 

xvuiji 

1* 



IV 



IV* 

XVII& 
XVII1& 



XV 



xl 



xx 



North- South- 
ern 
states. 




MARS.cJ 1 



XXI 



Sets. 

Morn. 

344 



9 4{ 



JlJPITER.a 



Right 
ascen- 
sion. 



Hours. 



North 
era 

states 



55 



SATUKN.b 



Right 
ascen- 
sion. 



Hours. 



15 



Note^The column "Right ascension" shows 
the position of the planet in the ecliptic as it 
moves past the stars and corresponds to longi- 
tude on the earth. Both must have a start- 
ing- point and longitude is reckoned by general 
consent from Greenwich. England, while right 
ascension is measured from the first point of 
the sign Aries (constellation Pisces) which 
the prime meridian of the heavens, connecting 
the poles, passes through. The reader will see 
these hours from to 24 laid off and marked 



by Roman letters, as in the above table, in the 
outer space on the Chart of the Heavens. 

Example: It is desired to locate Saturn on 
the evening of June 11. By the above table 
it will be seen that his right ascension at that 
time is 1X^4 hours, which point on the chart 
margin, when connected by a straight edge 
with the north star, cuts the ecliptic circle 
about 10 degrees west of the brilliant Regulus, 
in the end of the handle of the Sickle in Leo, 
which will, therefore, be just above Saturn. 



POSITIONS OF PLANETS ON SUNDAYS OF EACH MONTH IN 1920. 



PLANET. 


Jan. 


Feb. 


March 


Apr. 


May. 


June. 


July. 


Aug. 


Sept. 


Oct. 


Nov. 


Dec 


Venus. 1st Sunday 


Con. 


Con 


Con. 

C 


Con. 


Con. 


Con. 
# 


Con. 
x 


Con. 




Con. 
W 


Con. 


Con. 
Tl 


Con. 

& 


Mars, 2d Sunday 











1TP 












JP 


5 


Jupiter, 3d Sunday 





T 





@ 














ft 


ft 


ft ' 


ft 


Saturn. 4th Sunday . 







ft 


ft 




ft 


ft 





ft 


ft 


ft 


ft 


Uranus, 5th Sunday 




. 






- 






. 











MOON'S POSITION WITH RESPECT TO THE EARTH AND SUN FOR 1920. 



Perigee 


4 


l-'>8 


24 


21 


19 


IB 


14 


12 


g 


4-30 


27 


26 


Apogee 


It! 


13 


12 


9 


g 


3-30 


27 


24 


20 


18 


15 


13 


Highest o 


3-30 


27 


25 


21 


19 


15 


12 


g 


5 


2-30 


26 


24t 


Lowesty 


17 


13 


H 


8 


5 


1-28* 


26 


22 


19 


16 


12 


10 


Desc. node 


3-29 


25 


23 


20 


17 


13 


11 


6 


3-30 


27 


94 


?1 


Asc. node 


15 


11 


!) 


6 


3^iO 


26 


23 


19 


16 


12 


9 


6 



*Lowest of the entire year. fHighest of 
the entire year. At the time of full moon 
in December the moon will be 57 degrees 
higher up from the southern horizon at its 
meridian passage than it will be in June when 
full. This great swing of our luminary of the 
night is readily understood when we remember 
that the full moon must always be on the op- 
posite side of the earth from the sun, or just 
180 degrees from the sun. Hence when the 
sun is highest in June, that full moon which 
falls nearest the summer solstice. June 28, will 



be the lowest, which this year is June 5 or 
July 5 and conversely at the winter solstice. 
Of course, these conditions will be reversed 
south of the equator. The difference in the 
swing from lowest to highest may be 57 de- 
grees, the inclination of the sun's apparent 
path around the earth being 23% degrees, 
which, being multiplied by two equals 47 
degrees. Then, the inclination of the moon's 
orbit to the ecliptic being about 5 degrees, 
there may be 10 degrees more difference, or 
57 degrees in all. 



ALMANAC AND YEAR-BOOK FOB 1920. 



SIDEREAL NOON OB MERIDIAN PASSAGE OF THE VERNAL EQUINOX. 

For use in connection with star table. See note under same. 



Day. 



H.M 



21.. 
22.. 
23.. 
24.. 



Jan. Feb. March. April. May. June. July. Aug. Sept. 



H.M. 



33 



55 



27 



Oct. 



Nov. Dec. 



Note Black figures are p. 
subtract 2 minutes after that 



m.; all 
date. 



others a. m. Add 2 minutes before Feb. 29 and 



LIGHT AND DARK OF THE MOON IN 1930. 




Explanation: The small divisions are of 
three hours each and each month shows the 
relative amount of moonlight in the 12 
hours from 6 p. m. to 6 a. m. Allowance 
should be made for the increase of days' 
length in summer and decrease in winter 



months. Thus: Jan. 1 the moon will shine 
until 2:30 a. m.: all night on 5th; after 
9 p. m. on 8th and 9th; after midnight on 
12th and 13th; after 3 a. m. on loth and 
not at all the 20th. Thus, by taking- note 
where the "rising" or "setting" lines cross 



28 



ALMANAC AND YEAR-BOOK FOB 1920. 



the 9 p. m., 3 a. m. lines and intermediate 
spaces it is possible to know the approximate 
time of moon rising 1 or setting 1 for any date 
at a glance without going to the calendar 



page. Example: Jan. 26 the setting 1 line 
indicates that the moon will set along toward 
11 p. m. 



VISIBILITY OF THE PRINCIPAL PLANETS, 1920. 



Jupiter 17 Saturn 



Morn v Morn I Eve 

tar Star Star Star Star 



Morn I Eve Morn 

Star Star Star 




Explanation: The light spaces show the latter part of June and first part of July; 
approximate time and extent of visibility and, Juniter invisible in August and September, 
with the superior planets, the degree of bril- rising- with the sun, and brightest (180 de- 
liancy also. Thus Venus will be nearly three grees from the sun) the first of February, Bet- 
hours west of the sun Jan. 1; invisible the i ting at sunrise an all night star. 



FACTS ABOUT THE 

The sun's surface is 12,000 and its volume 
1.300.000 times that of the earth, but the 
mass is only 332,000 times as great and its 
density about one-quarter that of the earth. 
The force of gravity at the surface of the 
sun is twenty-seven times greater than that 
at the surface of the earth. The sun rotates 
on its axis once in 25.3 days at the equator, 
but the time is longer in the higher latitudes, 
from which fact it is presumed that the sun 
is not solid, at least as to its surface. 

THE EARTH AND THE MOON. 

Earth The equatorial diameter of the earth 
is 7.926.5 miles and the polar diameter 7.899.5 
miles; equatorial circumference, 25.000. The 
linear velocity of the rotation of the earth on 
its axis at the equator is 24.840 miles a day, 
or 1.440 feet a second: its velocity in its orbit 
around the sun is approximately nineteen miles 
a spcond. the length of the orbit being about 
560.000.000 miles. The superficial area of the 
earth, according to Encke, the astronomer, is 
197.108.580 square miles, of which two-thirds 
is water and one-third land. The planetary 
mass is about 256,000.000 cubic miles. 



SUN AND PLANETS. 

Moon The moon has a diameter of 2,162 
miles, a circumference of about 6.800 miles 
?nd a surface area of 14,685,000 square miles. 
Her mean distance from the earth is 238.840 
miles. The volume of the moon is about 
l-49th that of the earth and the density about 
3% that of water. The time from new moon 
to new moon is 29 days 12 hours 44.05 min- 
utes. The moon has no atmosphere and no 
water and is a dead world. 

Light travels at the rate of 186,300 milea 
per second. It requires 8 minutes and 8 sec- 
onds for light to come from the sun to the 
earth. 

Diameter, 
miles. 



Name. 

Sun 866.400 

Mercury 3.030 

Venus 7.700 

Earth 7.918 

Mars 4.230 

Jupiter 86.500 

Saturn 73.000 

Uranus 31.900 

Neptune 34.800 



Dist. from Period of 
sun, miles, rev., days. 



36,000.000 

a 7.200. 000 
2.900.000 
141.500000 
483.300 000 
886.000 000 
1.781,900.000 
2.791.600,000 



225 
365 

4- *W^ 

10>59 
30.687 
60,181 



ALMANAC AND YEAR-BOOK FOB 1920. 



THE BRIGHTEST STARS. 



NAME. 


Constellation 
or group. 


Magni- 
tude, 
(v.: va- 
riable.) 


Right 
ascension. 
Sidereal 
time. 


Declina- 
tion. 


For upper 
meridian 
passage. 
Mn. time. 


For rising, subtract. 
For setting, add.t 


For 

lat. 

30 N. 


For 
lat. 
40 N. 


For 

lat. 
50 N. 






2.1 

1:1 
!i, 

2.2 
2.3 
2.2 

H 

1:! 

2.2 
2.1 
2.1v 
2.6 
2.6 v 
1.9 
3.1 
1.0 
0.1 
0.3 
1.8 
2.3 

fcf 

B 

2.0 
0.8 
2.0 
--1.4 
1.5 

11 

|:I 

i.'s 

1.6 V 
2.0 
2.2 
1.6 
2.8 
2.4 

5:5 
8:i 

2.9 
2.2 
2.3 
2.7 
2.9 
1.2 
2.8 
2.5 
0.1 
2.1 

B 

Ij 

2.9 
2.4 
1.9 
1.3 
2.5 
4.3 


H. M. 

4 

8 i 

21 
35 
39 

?11 

11? 

1 34 
1 50 
1 58 
2 2 
2 14 

11 

3 18 
3 42 
4 31 
5 10 
5 10 
5 21 
5 27 
5 32 
6 36 
5 43 
5 50 
5 53 
6 22 
6 33 
6 41 
6 55 
7 29 
7 35 
7 40 
8 12 
9 23 
10 4 
10 42 
10 58 

11 M 

12 30 
13 20 
13 20 
13 57 
14 12 
14 33 
14 46 
14 51 
15 31 
15 40 
16 
16 24 
16 26 
17 64 

1113 

19 46 
20 13 
20 38 
21 16 
21 27 
21 40 
22 33 
22 53 
23 
23 35 


Deg. Min. 

+28 86 
+58 40 
+14 41 
-43 19 

88 

+60 14 

+59 46 
+88 50 
-57 41 
+20 22 
+41 54 
+23 3 
-3 26 
+ 3 44 
+40 37 
+49 33 
+23 50 
+16 20 
+45 55 

+28 32 
-0 22 
1 15 
-34 8 
-9 42 
+ 7 24 
+44 56 
^52 39 
+16 29 
16 36 
-28 51 
+32 5 
+ 5 27 
+28 15 
+ 9 28 
8 16 
+12 25 
-59 13 
+62 14 
+15 4 
-62 36 
22 54 
+5 22 
-10 42 
-59 56 
+19 39 
-60 28 
15 40 


H. M. 
3 
4 
8 
21 
35 
38 
50 

IS 

1 24 
1 34 
1 49 
1 57 
2 1 
2 13 
2 56 
3 
3 18 
3 41 
4 29 
6 9 
5 9 
5 19 
5 26 
5 30 
5 35 
5 42 
5 49 
5 51 
6 21 
6 31 
6 40 
6 54 
7 27 
7 33 
7 38 
8 10 
9 21 
10 1 
10 39 
10 56 
11 42 
12 19 
12 27 
13 18 
13 18 

14 9 
14 30 
14 43 
14 48 
15 28 
15 37 
15 67 
16 20 
16 23 
17 51 
18 30 
18 46 
19 43 
20 9 
20 35 
21 12 
21 23 
21 36 
21 58 
22 48 
22 56 
23 31 


H. M. 

7 18 


H. M. 

7 52 


H. M: 

8 39 


Caph 
Algenlb 


Cassiopeia 
Pegasus.. 


6 39 
3 51* 
9 56 
5 20 


18. 


7 18 

4 


Alpna.. 


Phoenix 


Bcnedlr 


Cassiopeia 
Cetus (whale) . 
Cassiopeia 
Andromeda.. 
Cassiopeia 
Ursa Minor... 
Eridanus 
Aries (ram) T . 
Andromeda.. 
Aries T 


Dlphda 


4 63 


"V'M 


Gamma 




7 37 


8 29 


9 *8 


Polaris 








Achernar 

Bheratan . . 


1 37* 
6 54 
8 
7 1 
5 54 
6 12 

Is! 

7 3 

8 28 
5 45 
7 18 
6 2 
6 1 
4 30 
5 42 
6 22 
8 22 
2 46* 
6 44 
5 25 
4 51 
7 30 
6 17 
7 17 
6 27 
5 45 
6 34 
1 3* 


7 14 
9 21 
7 26 
5 51 
6 13 
9 10 


7 52 


Almaach 


Hamel 


1.? 

6 20 


Mlra 




Menkar 

Algol 


Cetus . 


Marfak 


Perseus 
Taurus (bull)^.. 
Taurus V 
Auriga 


"7"29' 
6 68 
10 14 
5 31 
7 62 
6 2 
6 1 
3 37* 
5 26 
6 26 
9^53 

6*59 
5 1 

4 7 
8 11 
6 19 
7 50 
6 33 
5 31 
6 44 
* 


8 13 
7 28 

' '6 '27 
8 49 
6 3 

6 1 

283* 

13 


Aldebaran 
Capella 
Rigel 


SI Nath 




intaka 
AINilam 

Phaet 


Orion 
Orion 
Columba (dove). . 
Orion 
Orion 


Salph 
Betelgeuse 
Menkalina 


Canopus 
Alhena 


Argus 
Gemini (twins)M 
Canis Major 
Canis Major 
Gemini H 


) 

7 27 

!8 

7 4 

* 


Sirius.. 


Adbara 


Castor 


Procvon .. 


Canis Minor 
Gemini H 
Cancer (crab) 8. 
Hydra 


Pollux 
Beta 


Alphard . 


Regulus . 


Leo (lion) fl 


Bta 


Dubhe 




Denebola 


Leo P 


6 41 
1 0* 
5 9 


6^54 
4 35 


7^18 

4 18 


Acrux . , 


Southern Cross.. 
Corvus (crow).... 
Ursa Major 
Virgo (virgin) up 
Centaurus 


Beta.... 


Mizar 




5 40 
1 9* 
6 42 
52* 
5 27 


5 ,23 

7 12 

* 

5 4 


5 13 

* 

? 45 

* 

4 47 


Agena , 

Arc t ur us . . . 


Bengula . 


Centaurus 
Libra (scales) *. 
Ursa Minor 
Northern Crown. 
Serpent Bearer.. 
Scorpion ni 


Alpha 


Kochab... . 


+74 31 

,+ 6 42 
-19 34 
-26 14 
+21 41 
+51 30 
+38 42 


Alpha..., 


7 13 
6 20 
5 16 
4 58 
6 58 
9 8 
7 52 
4 58 
6 24 
5 35 
8 22 


7 44 
6 23 
4 54 
4 20 
7 20 


8 84 
6 35 
4 24 
3 43 
7 57 


Unuk 


Beta 


Antares 


Rutilicus 


Hercules 


Etaruin 


Vega 


Lyra 


8 54 
4' 19 
6 30 
5 19 
9 56 


10 52 
*3 38 
6 45 

4 56 


Delta 
Altair 

Alpha 


Sagittarius ;?.... 
Eagle 
Capricorn^ 
8ygnus (swan)... 
ephus 
Aquarius - 


26 25 
+ 8 38 
12 49 


Deneb 
Alderamin 
Beta 


+44 58 
+62 13 

+ 9 28 
^47 24 
-30 6 
+14 44 
+ 59 




5 41 

6 26 
8 26* 
4 46 
6 39 
6 16 


5 43 
6 33 
1 21* 
4 
6 52 
6 17 


5 85 
6 ,50 

3 11 
7 18 
6 28 


Bni,... 


Alpha 


The Crane 
Pisces Australia. 
Pegasus 
Pisc s x 


Fomalhaut 


Markab 
Iota 



Explanation: By the absolute scale of mag- 
nitudes stars brighter than Aldebaran and 
Altair are indicated by fractional or negative 
quantities: thus Vega 0.2 and Sirius 1.4. 
As the magnitudes increase the brilliancy de- 
creases, each increase of a unit being- equal 
to a decrease of about two and one-half in 
brightness. 

To ascertain when any star or constellation 
wilJ be on the upper meridian add the number 
opposite in the column "For Meridian Passage" 
to the figures in the table on the previous page. 



"Sidereal Noon," taking- note whether such 
figures be "Morn." or "Eve." If "Morn." and 
the sum is more than 12h. the result will be 
Eve. of same day; if ">Eve." and the sum ia 
more than 12h. the result will be Morn, of the 
next day. Having found the time of meridian 
passage, for the rising- subtract and for the 
setting add the numbers opposite the star in 
the column headed "For Rasing and Setting" 
and observe the direction! as to Morn, and 
Eve. given for the meridian passage. Those 
marked in the last columns are cir- 



30 



ALMANAC AND YEAR-BOOK FOR 1920* 



cumpolar. Stars having- an asterisk (*) in 
the last columns are to be seen only in the 
far south and then when near the meridian, 
as the vapors of the horizon will prevent 
seeing 1 them when they rise or set. To tell 
how high up from the nearest P9int of the 
horizon a star will be at its meridian passage 
subtract the star's declination from 90 and if 
the result is less than the latitude of the place 
of the observer that star will neither rise nor 
set. but is circumpolar, and the difference be- 
tween that result and the latitude shows the 
star's altitude above the north point of the 
horizon or below the southern horizon. Or 
(90 dec.) lat.=alt. or elevation of the star 
above the nearest point of the horizon at 
meridian passage for stars of a southern 
declination. Examples: 
Sidereal noon, Oct. 30, 9 :27 p. m. 

Fomalhaut "In Merid "col.. 22:48 
32:15 
Subtract, 24:00 

8 :15 P. m. of 31st. 
time of merid- 
ian passage. 



Fomalhaut ris. & set, col, add 4 :00 f or lat. 40 N. 

12:15=0:15 a. m. 

of Nov. 1, the 

time of setting-. 

Fomalhaut, dec. 30 S. 90 30 = 60. 
40 = 20. altitude of Fomalhaut in latitude 
40 at its meridian passage. To measure 
celestial distances with the eye keep in mind 
that one-third of the distance from the zenith 
to the horizon is 30. For smaller measure- 
ments use the belt of Orion, 3 long- or the 
sides of the square of Pegasus; the "pointers" 
in the "big dipper," which are nearly 5 apart 
a convenient celestial yardstick because 
always to be seen. In the case of a star 
whpse dec. is such as to bring- it nearer to the 
zenith than to a horizon at meridian passage 
it will be more convenient to use its zenith 
distance as a means of locating it. The dif- 
ference between the latitude and dec. is this 
zenith distance. If the dec. is greater than 
the latitude then such distance is to be counted 
northward, otherwise southward from the 
zenith. 



ECLIPSES IN 1920. 

There will be four eclipses this year two III. Total of the moon Oct. 27. visible in the 



of the sun and two of the moon, as fpllows: 

I. Total of the moon May 2, visible in 
eastern North America, the moon rising more 
or less eclipsed east of the Mississippi river 
states and east of Manitoba in Canada. Vis- 
ible in South America and West Indies. More 
particularly as follows: 



NORTH 



AST 




ECLIPSE OF MOON, MAY 2. 1C20. 



Wash. 

Mean 

time. 

(See fig.) 

Partial begins (1) 

Total begins (2) 

Middle (3) 

Total ends (4) 

Partial ends (5) 

II. Partial of the sun May 17, 

in Australia and South Pacific. 



p. m. 
6:53 
8:07 
8:43 
9:19 
10:33 



Cen- 
tral 
time. 
P.m. 
6:01 
7:15 
7:51 
8:27 
9:41 
visible only 



ern 
time. 

p.m. 
7:01 
8:15 
8:51 
9:27 

10:41 



Pacific states, where the moon will set about 
the time of totality. More particularly as 
follows : 



WORTH 




ECLIPSE OF MOON. OCT. 27. 1920. 



Mountain 
(See fig.) time. 
Partial begins ..... (1) 5:26a.m. 

Total begins ....... (2) 6 :29 a. m. 

Middle ........... (3) 7:11 a.m. 

Total ends ......... (4) 7:54 a.m. 



Pacific 

time 

4:26a'm 
5 :29 a! m! 
6:11 a.m. 
6:54 a.m. 



IV. Partial of the sun Nov. 10. The sun 
will rise with the eclipse on in Montana. 
Idaho, north Wyoming and east Washington: 
also in Canada, in Saskatchewan, Alberta and 
Eastern British Columbia and western Mani- 
toba. No portion of the eclipse will be visi- 
ble south of a line from Boise. Idaho, through 
Denver, Guthrie, Jackson, Cedar Keys and Mel- 
bourne. Fla. The eclipse will be upon the 
sun's northern limb. 



St. John. N. B 10:02 a.m. 

Fredericton, N. B 10:03 a.m. 

Quebec 8:57 a.m. 

Montreal 8 :56 a. m. 

Ottawa 8:55 a.m. 

Toronto 8 :54 a. m. 

Winnipeg- 7 :47 a. m. 

New York 8:59 a. m. 

Boston 9:00 a.m. 

Philadelphia 8 :59 a. m. 

Washington 9:00 a.m. 

Charleston 9 :17 a. m. 

Cleveland 7 :55 a. m. 

Detroit 7:54 a.m. 

Chicago 7:55 a.m. 

Kansas City. 8:05 a. m. 



Middle. Size, pet. 


11:26 a. m. 


.45 


11:22 a.m. 


.46 


10:14 a.m. 


.44 


10:09 a. m. 


.40 


10:05 a. m. 


.37 


10:00 a.m. 


.30 


8:41 a.m. 




10:08 a. m. 


33 


10:14 a. m. 


.*38 


10:06 a. m. 


.30 


10 -02 a.m. 


.26 


9:58 a. m. 


.10 


8:55 a.m. 


.26 


8 :53 a. m. 


.25 


8 :47 a. m. 


.20 


8 :38 a. m. 


.08 



Ends. 

0:50 p. m. 

0:45 p.m. 
11 :33 a. m. 
11:18 a.m. 
11:16 a.m. 
11:08 a.m. 

9:37 a.m. 
11:22 a.m. 
11:30 a.m. 
11:17 a.m. 
11:09 a.m. 
10:37 a.m. 
10:00 a. m. 

9:55 a.m. 

9 :43 a. m. 

9:12 a.m. 



ALMANAC AND YEAR-BOOK FOR 1920. 



STORY OF OUR WORLD FAMILY FOR 1920. 



THE SUN The marked changes in the char- 
acter of the seasons have given rise to suspi- 
cion of variation in radiation of solar heat, 
according 1 to number and size of sun spots or 
openings in heat envelope of the sun. This is 
only partially true, as other influences, also 
exterior to the earth, combine with the sun 
to affect the weather conditions. 

The mean temperature of the sun is about 
three times the greatest artificial heat ever 
produced, or 12,000 degrees Fahrenheit suffi- 
cient to melt an envelope of ice about the sun. 
64 feet in thickness, in one minute. This is 
largely wasted as to the earth, for it is radi- 
ated in all directions alike. What a small part 
reaches our outermost member. 2.800.000.000 
miles away! Then. too. the sun must energize 
all bodies within that great circle. Of the grand 
total output of solar energy our little speck 
of dirt, the earth, receives sufficient to raise 
100 tons a mile for every square foot of sur- 
face, the total being- 130.000 horse power for 
a square meter of surface. Think of the con- 
sequences if this great power and light plant 
should meet with disaster collide with some 
other body, as has doubtless been the case 
repeatedly with other suns or stars 1 The 
most recent case was first made known to us 
about June 8. 1918 in the great "new star" 
that suddenly blazed out in the Eagle. This 
was not a "new star." but it was known as 
one of the very dimmest. Within a very lew 
days it grew to be the brightest in the 
heavens and then slowly faded, being at this 
writing barely visible to the best eyes when 
seeking it under the most favorable condi- 
tions. Thus, a sun a world burned up and 
only its darkened embers left, and the news 
has been en route to us at the speed of 
186.000 miles per second, perhaps since the 
birth of pur Saviour. Perhaps a whole solar 
system, like ours, with its peopled planets, 
went back to a nebulous mass under the great 
heat generated by the impact. 

No startling discoveries resulted from the 
total eclipse of June 8. 1918. 

MERCURY This, the youngest of our planet 
family, is so difficult to see. being lost in the 
overpowering light of the sun most of the 
time, that it is necessary to direct attention 
to the special time and place to seek him. 
See under "Planets Brightest." 

When caught, his size and beauty are very 
striking, and well worth the special effort 
usually necessary. At the time of his fall 
elongation. Oct. 25 to Nov. 2. when an eve- 
ning star, he will be just south of the second 
magnitude star. Beta Scorpii. and brighter 
than the star, and shining with a steadier 
light. As no moon is known to accompany 
this planet or Venus, it is impossible to de- 
termine the length of their day, except by 
watching surface markings, which in this 
planet appear stationary, indicating the same 
length of day and year, which keeps one 
hemisphere of the planet in perpetual darkness 
and arctic coldness. 

VENUS Our childless twin sister, usually 
bright and glorious twice each year, will re- 
main in partial seclusion and not appear in 
full beauty within the year, but may be best 
seen in January and December. See "The 
Chart of the Planets." Neither will she reach 
a crescent phase, but will be slightly gibbous 
at the beginning and end of the year. Ob- 
servations indicate the presence of a far greater 
and denser atmospheric envelope than sur- 
rounds the earth as a protection from the 
greater light and heat of the sun: also greater 
mountain elevations than with us. 

Her visible itinerary among the stars will 
be as follows: In Eastern Libra at the be- 
ginning of the year, passing into Scorpio Jan. 
B. being cbout 1 degree north of the bright 



star. Beta Scorpii. and on the 10th 7 de- 
grees north of Antares. the noted red star. 
She will be occulted by the moon on the 17th 
of January in southern latitudes, but north of 
the 13th parallel of latitude they will be 
very close, the planet being just north of the 
moon, making a pretty sight to early risers; 
enters Sagittarius on the 29th, and during the 
first ten days of February will be passing 
just above the Milkmaid's Dipper, rising about 
5 a. m.. and enters Aries, just below the 
three stars in the horn of the Ram that mark 
the constellation, the last of February, while 
to the north of her will shine the glorious 
stars of the Eagle. Swan, Dolphin and Harp. 
She enters Aquarius the middle of March, 
with the moon G degrees south of her on 
the 18th. being only 21 minutes south of 
Uranus on the 21st. She will cross the prime 
meridian of the heavens April 11. entering 
Pisces, and will have traversed Aries by May 
5, growing very much dimmer as she ap- 
proaches her superior conjunction with the 
sun July 3, but she may be comfortably ob- 
served when between the Hyades and Pleiades, 
the latter part of May. Prior to July she was 
decreasing in brightness, because receding from 
us and after her superior conjunction with the 
sun. July 3. she will increase in brilliancy the 
remainder of the year, though less and less of 
her illuminated hemisphere will be visible td 
us. The middle and latter part of July she 
will be just south of Castor and Pollux aa 
she comes again into view, but in the eve- 
ning twilight sky, being 6 degrees north of the 
moon July 16 and 1 degree 19 minutes north 
of Neptune July 27. in Cancer, close to the 
Praesepe cluster. On the 8th of August she will 
be in close conjunction with Jupiter and two daya 
later will pass 1 degree north of the bril- 
liant Regulus in the Sickle of Leo. This will 
make a, superbly magnificent quartet of celes- 
tial brilliants about a half hour after sun- 
set. She crosses the equinoctial colure into 
Virgo early in September, being in conjunc- 
tion with Spica Virginis Sept. 22-23 and only 
about 2 degrees north of the star, setting- 
about one hour after the sun. She passes 
about 1 degree south of the moon Oct. 14th. 
Toward the last of October she will get 
around in Scorpio, where she was at the be- 
ginning of the year, and about 3 degrees 
north of Antares. having made the full cir- 
cuit of the heavens: 5 degrees south of the 
moon Nov. 14. and the last ten days of No- 
vember she will again pass close to and above 
the Milkmaid's Dipper; 7 degrees south of the 
moon Dec. 14, and ends the year in the last 
of Capricornus, 10 degrees south of the Y in 
Aquarius, setting about 8 p. m., when very 
bright and attractive. 

MARS will be conspicuous the entire year. 
rising about midnight at first: passes the 
meridian near midnight when brightest and 
nearest to the earth in April, setting near 
midnight in July and about 8 p. m. at the 
close of the year. His movement past the 
stars will, of course, be clower than that of 
Venus. At the beginning- of the year he will 
be moving eastward in Virgo, and on Jan. 10 
he will be only 4 degrees north of Spica. and 
5 degrees north of the moon on the 13th; 
enters Libra Feb. 1 and 4 degrees north of 
the moon on the 10th. becoming stationary the 
middle of March in Libra, and then retro- 
grades, or moves backward, until the first of 
June, when he will be again stationary and 
about 2 degrees north of Spica. after which 
he will again advance to the end of the year. 
He enters Libra the last of July and 
Scorpio early in September, passing 3 degrees 
north of Antares on the 15th; enters Sagitta- 
rius Oct. 18. moves along just above the 
Milkmaid's Dipper and into Capricornus about 
Dec. 1. ending the year near the beginning ol 



'32 



ALMANAC AND YEAR-BOOK FOB 1920. 



Aquarius, 10 degrees south of the Y, hav- 
ing been in conjunction with the moon as 
follows: Jan. 13, Feb. 10. March 9, April 5. 
May 1 and 28. June 25. July 23. Aug. 20, 
Sept. 18, Oct. 17. Nov. 15 and Dec. 15. At 
the end of the year he will be only 4 degrees 
east of Venus. 

It is quite possible that the inhabitants of 
Mars may be great aviators, far surpassing 
anything ever attempted by the most daring 
of our airmen here. This would be reason- 
able, as the force of gravity there is only 
about one-third what it is here, and a person 
of 180 pounds would weigh only 60 pounds 
there, and if able to jump ten feet here he 
could do thirty there. So if the inhabitants 
of the earth and Mars ever meet the Martians 
will undoubtedly call first. 

ASTEROIDS Several hundred of these baby 
planets come between the orbits of Mars and 
Jupiter, possible remains of a shattered planet. 
Only two of them are sufficiently large ever to 
be seen, except with telescopic aid. An inhab- 
itant of the earth transported to one of them 
could go at express train speed around it in 
a few hours. 

JUPITER We called attention, in our story 
for 1919. to the gradual approach of this 
planet to Saturn, which process will continue 
through 1920. until in December they will be 
separated Vy only 23 minutes of arc or about 
6 degrees, and they will be in conjunction in 
1921. Jupiter will be 1 degree north of Neptune 
March 13 in Cancer about 8 degrees east of 
the Praesepe cluster, affording a good oppor- 
tunity to locate our most distant planet, 
using a small telescope or good field glass, 
and if a dim star is seen in the place indicated 
the observer may feel certain of having seen 
Neptnne. The eye may be used in determin- 
ing the distance apart, remembering that the 
Kings in Orion are 1% degrees apart. The four 
largest moons and belts may be seen by the 



aid of a small homemade telescope, purchas- 
ing only the lenses, which will cost but a very 
small sum, and using mailing tubes of different 
sizes for the body. Such a glass, with only 
1% inch objective, will afford great pleasure 
in becoming acquainted with the various mem- 
bers of our family of worlds as well as in 
other fields of study, bringing out the phases 
of Venus, mountains, craters, etc., of the 
moon, double stars, nebulae, etc. 

THE MOON will pass about 6 degrees to the 
south of Jupiter each month, as follows: Jan. 
8, Feb. 4. March 2 and 29, April 25. May 23. 
June 20. July 17. Sept. 11. Oct. 9, Nov. 5 
and Dec. 3. He will be too near the sun 
for observation in July, August and Sep- 
tember. 

SATURN will be very attractive up to 
August and again in November and December, 
being brightest the last of February, when 
rising about sunset: an evening star until 
Aug. 22, a morninff star to Dec. 10, and then 
an evening star the rest of the year, being 
in conjunction with the sun Sept. 7, and 
therefore nearly or quite invisible for several 
weeks before and after that date, and only 
poorly visible for a much longer period. He 
is still in Leo and near the middle of that 
constellation, and his rings will hardly be visi- 
ble, as they are due to disappear early next 
year. They were to be best seen in 1914. and 
will not be again attractive until 1928-29. The 
moon will pass about 7 degrees to the south 
of him Jan. 10. Feb. 6. March 4 and 31. 
April 27. May 25, June 21. July 19. Nov. 6 
and Dec. 3. He will be a dim or invisible 
object in August, September and October. 

URANUS will be brightest in August and 
September. 

NEPTUNE will be brightest in January and 
February. 

See under Venus and Jupiter for favorable 
opportunities to catch these dim planets. 



SIGNS AND CONSTELLATIONS OF THE ZODIAC. 



Until recently It was taken for granted that 
the present relationship between signs and con- 
stellations of the zodiac was generally under- 
stood, as all astronomical textbooks mention 
their diagreement rnd explain the cause. The 
numerous letters of inquiry concerning differ- 
ences between the data in this almanac and 
certain others show the necessity for this note 
of explanation. (Both sign and constellation 
now given.) 

Thousands of years ago when the zodiac, 
that belt of the heavens about 16 in width 
within which move tho moon and planets, was 
formed find divided into twelve parts or sea- 
Bons called signs, each containing certain star 
groups called constellations, each was given 
the name of an o 1 j~ct or animal which never 
did bear any relationship to the configuration 
of the stars in that group or division, but 
which did or is supposed to have reference 
to certain astronomical or other facts. Thus 
Libra =. the scales or balance, comes at the 
autumnal equinox when there is an equi- 
librium or bain nee between the length of 
day and night the world over. Aquarius -, 
the water-bearer, whose sign is the Egyptian 
sign for running water, comes at the season 
of greatest rains in Egypt, and so on. 



Since the time when these divisions were 
made and named, owing to the precession of 
the equinoxes, resulting from the differing 
polar and equatorial diameters of the earth, 
the signs have moved back west nearly a 
whole division or constellation and where r 
was the first, X now Is. Hence, though the 
eun now enters the sign T March 20. it is 
a month later when he enters the constellation 
T. It must be apparent, therefore, that any 
supposed influence or relationship which early 
astrologers attributed to the position of the 
sun, moon or planets when in certain of these 
dvisions cnn no longer exist, as the sign now 
only represents that space or division of the 
zodinc where the controlling constellation was 
2.000 or more years ago, but is not now. 
Nevertheless, some almanacs still give the 
signs for the moon's place, which is very mis- 
leading to those who attempt to follow her 
in her course among the stars. Hence, this 
almanac givos both and discards the ancient 
picture of the disemboweled man as a relic 
of the pge of superstition. The sign is re- 
tained for sun's place in connection with the 
seasons and snn's pnth through the zodiac 
each month because of its relationship to the 
equinoxes and solstices. 



COAST LINE OF THE UNITED STATES. 

In nautical miles. 



Atlantic coast ................. .. 1.773 

Gulf coast .......................... 1 607 



Rico 



209 



Porto 

Pacific coast ............................. 1.571 

Alaska ................................ 4,123 

Hawaiian islands ......................... 628 

Guam ................................ 80 

Midway ............................... 20 



Samoan islands ,.'.T 83 

Northern lakes and rivers 3.041 

Western rivers 4.34 \ 

Total . . .17,539 
Philippines .11.444 

Grand total... , .28,983 



ALMANAC AND YEAR-BOOK FOR 1920, 



TIME AND STANDARDS OF TIME. 



Various kinds of time are in use in this 
country : 

1. Astronomical Time or Mean Solar Time 
This is reckoned from noon through the 
twenty-four hours of the day and is used 
mainly by astronomical observatories and in 
official astronomical publications. It is the 
legal time of the dominion of Canada, though 
"standard" and "mean" time are in general 
use there as in this country. 

2. Mean Local Time This is the kind that 
was in almost universal use prior to the in- 
troduction of standard time. This time was 
based upon the time when the mean sun 
crosses the meridian, and the day begins at 
midnight. When divided into civil divisions 
years, months, weeks, days, etc. it is some- 
times called civil time. 

Owing to the eccentricity of the earth's 
orbit and the inclination of the equator to the 
ecliptic, the apparent motion of the sun is 
retarded or accelerated according to the earth's 
place in its orbit. Hence, to take the actual 
sun as a guide would necessitate years, days 



coast and an irregular line drawn from Buffalo 
to Charleston. S. C., the latter city being its 
southernmost point. The second or central 
section included all the territory between this 
eastern line and another irregular line extend- 
ing from Bismarck, N. D., to the mouth of the 
Rio Grande. The third or mountain section in- 
cluded all the territory between the last named 
line and nearly the western borders of Idaho, 
Nevada and Arizona. The fourth or Pacific 
section included all the territory of the United 
States between the boundary of the mountain 
section and the Pacific coast. Inside of each 
of these sections standard time was uniform 
and the time of each section differed from that 
next to it by exactly one hour. 

In March, 1918, the congress of the United 
States, in passing the "daylight saving" law. 
divided the territory of continental United 
States into five zones. The standard time of 
the first four zones was based on the same 
degrees of longitude as under the old railroad 
agreement. The fifth zone established included 
only Alaska, and its standard time was based 




STANDARD TIME ZONES AS FIXED BY INTERSTATE COMMERCE COMMISSION, 
and their subdivisions of unequal length. 
Therefore an imaginary or "mean sun" was 
invented. The difference between apparent 
and mean time is called the "equation of 
time" and may amount to a quarter of an 
hour in twenty-four hours. It is the differ- 
ence between the figures in "Sun at noon 
mark" column in calendar and twelve hours. 
The figures on a correct sun dial give the ap- 
parent time. 

3. Standard Time For the convenience of 
the railroads and business in general a stand- 
ard of time was established by mutual agree- 



ment in 1883 and by this calculation trains 
were run and local time was regulated. By 
this system the United States, extending from 
65 to 125 west longitude, was divided into 
four time sections, each'of 15 of longitude, 
exactly equivalent to one hour (7V 2 or 30m. 
on each side of a meridian), commencing with 
the 75th meridian. The first or eastern sec- 
tion included all territory between the Atlantic 



on the 150th degree of longitude. In August. 
1919, the section of the law providing for 
"daylight saving" was repealed, but the part 
giving the interstate commerce commission 
power to fix the limits of the time zones was 
left intact. 
The new time zones as defined by the inter- 



state commerce commission became effective 
Jan. 1, 1919. They have been slightly modi- 
fied since then and are subject to further 
modifications from time to time. Standard 
time by law governs the movements of rail- 
roads and other common carriers engaged in 
interstate commerce. In all statutes, orders, 
rules and regulations relating to the time of 
performance of any act by any officer or de- 
partment of the United States, whether in the 
legislative, executive, or judicial branch of 
the government, or relating to the time within 
which any rights shall accrue or determine, 
or within which any act shall or shall not be 



34 



ALMANAC AND YEAR-BOOK FOE 1920. 



performed by any person subject to the juris- 
diction of the United States, it shall be under- 
stood and intended that the time shall be the 
United States standard time of the zone within 
which the act is to be performed. 

EASTERN-CENTRAL BOUNDARY LINE. 

The boundary line between the eastern and 
central time zones as fixed by the commission 
runs from east of Port Huron, Mich., along 
the international boundary line through the 
St. Clair river. Lake St. Clair. Detroit river 
and then runs in a southerly direction to 
Sandusky. Bellevue, Monroeville, Willard. Shel- 
by Junction, Mansfield and Columbus. OhicT; 
Huntington, Kenova and Williamson, W. Va.; 
Duncannon, Va.; Bristol, Va.-Tenn.: Telford, 
Tenn.: Asheville and Franklin, N. C.: Atlanta. 
McDonough, Macon, Perry, Americus. Albany 
and Thomasville. Ga.: the north boundary of 
Florida to River Junction and the Apalachi- 
cola river to the Gulf of Mexico. 

The following named municipalities located 
upon the boundary line between the eastern 
and central time zones are considered as with- 
in the United States standard eastern zone; 
Fremont, Clyde. Bellevue, Monroeville. Willard. 
Shelby, Shelby Junction, Galion, Lancaster. 
Dundas, and Gallipolis, Ohio: Duncannon, Va.: 
Bristol. Va.-Tenn.: Asheville and Franklin. N. 
C.: points on Southern railway, McDonough, 
Ga.. to Macon. Ga.; Perry. Albany and Thomas- 
ville, Ga.: Apalachicola. Fla. 

All other municipalities located upon the 
boundary line between the eastern and central 
time zones not specifically named, are con- 
sidered as within the United States standard 
central time zone. 
CENTRAL-MOUNTAIN BOUNDARY LINE. 

Between central and mountain time the line 
begins at the Canadian boundary. Portal, N. 
D.. running through Minot and Goodall, N. D.; 
following the Missouri river to Pierre, 
., then through Murdo Mackenzie, S. D.; 
Pine, North Platte, McCook and Repub- 
lican Junction, Neb.: Phillipsburg. Plainville, 
Ellis. Dodge City and Liberal. Kas.: Waynoka. 
Clinton and Sayre. Okla.: Sweetwater. Big 
Springs and San Angelo, Tex., and the 100th 
meridian to the Rio Grande river. 

The following named municipalities located 
upon the boundary line between the central 
and mountain time zones are considered as 
within the United States standard central tima 
zone; Portal, Flaxton, and Minot, N. D.; 
Murdo Mackenzie, S. D.; Phillipsburg, Stock- 
ton, Plainville, Ellis, and Liberal, Kas.: 
Waynoka, Ralph, and Sayre, Okla.: Sweet- 
water. Big Springs, and San Angelo. Tex. 

All other municipalities located upon the 
boundary line between the central and moun- 
tain time zones not specifically named are con- 
sidered as within United States standard moun- 
tain time zone. 

MOUNTAIN-PACIFIC BOUNDARY LINE. 

Between mountain and Pacific time zones the 
line is fixed following the western boundary 
of Montana to meridian 114 west and then 
south and east to Pocatello. Idaho, and the 
Oregon Short Line to Ogden and Salt Lake 
City, Utah: thence the Los Angeles & Salt 
Lake railroad and the west and south boun- 
daries to the 113th meridian; thence to Selig- 
man and Parker, Ariz., and along the Colorado 
river to the Mexican boundary. 

All municipalities on' the boundary between 
mountain and Pacific time zones will use 
standard mountain time. 

All of Alaska is within a single time zone, 
TABLE OF TIME CORRECTIONS. 

It is obvious that to express the time of 
rising and setting of the sun and moon in 
standard time would limit the usefulness of 
such data to the sinsrle point or place for 
which it was computed, while in mean time 
it is practically correct for places as widely 
separated as the width of the continent. In 



the calendar pages of the almanacs the rising 
and setting of the sun and moon are given 
in mean local time and to obtain the standard 
time of these and other astromonical events 
at any given place it is necessary to subtract 
or add a certain number of minutes according 
to the distance the place in question is east 
or west of the meridian, the time of which 
governs the zone in which the place is located. 
Thus in Chicago, which is approximately two 
and a half degrees east of the 90th meridian 
which governs the time of the central zone, 
the sun and moon rise and set about ten 
minutes earlier than the time shown in the 
almanacs: in other words, ten minutes must 
be subtracted to get the actual standard time 
as shown by the clo^k. 

The correction required for each of the 
leading cities of the United States may be 
found in the following table: 

Standard Correction, 

City. or division. minutes. 

Albany, N. Y ,. .Eastern Subtract 5 

Austin. Texas Central Add 31 

Baltimore. Md Eastern Add 6 

Baton Rouge. La Central Add 4 

Bismarck. N. D Central Add 43 

Boston, Mass Eastern Subtract 16 

Buffalo. N. Y Eastern Add 16 

Burlington, Iowa Central Add 5 

Cairo 111 Central Subtract 3 

Charleston. S. C Eastern Add 20 

Chicago, 111 Central Subtract 10 

Cincinnati, Ohio Central Subtract 22 

Cleveland, Ohio Central Subtract 33 

Columbia. S. C Eastern Add 24 

Columbus, Ohio Central Subtract 28 

Dayton. Ohio Central Subtract 23 

Denver, Col Mountain Add 

Des Moines. Iowa Central Add 14 

Detroit, Mich Central Subtract 28 

Dubuque Iowa Central Add 3 

Duluth Minn Central Add 9 

Erie, Pa Central Subtract 39 

Evansville. Ind Central Subtract 10 

Ft Gibson. Okla Central Add 21 

Fort Smith, Ark Central Add 19 

Fort Wayne, Ind Central Subtract 20 

Galena, 111 Central Add 2 

Galveston, Texrs Central Add 19 

Grand Haven. Mich.... Central Subtract 15 

Harrisburg, Pa Eastern Add 7 

Houston, Texas Central Add 21 

Huntsville, Ala Central Subtract 12 

Indianapolis, Ind Central Subtract 16 

Jackson, Miss Central Add 1 

Jacksonville, Fla.. .._,.. Central Subtract 33 

Janesville. Wis Central Subtract 4 

Jefferson City, Mo Central Add 9 

Kansas City. Mo Central Add 19 

Keokuk, Iowa Central Add 6 

Knoxville, Tenn Central Subtract 24 

LaCrosse, Wis Central Add 5 

Lawrence, Kaa Central Add 21 

Lexington. Ky Central Subtract 23 

Little Rock, Ark Central Add 9 

Louisville. Kv Central Subtract 18 

Lynchburg 1 , Va Eastern Add 17 

Memphis, Tenn Central Subtract 

Milwaukee, Wis Central Subtract 8 

Mobile, Ala Central Subtract 8 

Montgomery. Ala. : .... Central Subtract 15 

Nashville, Tenn Central Subtract 13 

New Haven. Conn Eastern ....Subtract 8 

New Orleans. La Central Add 

New York. N. Y Eastern Subtract 4 

Norfolk. Va Eastern Add 5 

Ogdensburg. N. Y Eastern Add 2 

Omaha, Neb Central Add 94 

Pensacola. Fin Central ....Subtract 11 

Philadelphia. Pa Eastern Add 1 

Pittsburgh. Pa Eastern Add 20 

Portland. M~ Eastern ....Subtract 3 9 

Providence, R. I Eastern Subtract 14 

Quincy, 111 Central Add 6 



ALMANAC AND YEAR-BOOK FOR 1920. 



35 



Standard Correction. 

City. or division. minutes. 

Raleigh. <N. C Eastern Add 15 

Richmond, Va Eastern Add 10 

Rochester. N. Y Eastern Add 11 

Rocklsland.Ill Central Add 3 

San Francisco. Cal Pacific Add 10 

Santa Fe. N. M Mountain Add 4 

Bavannah, Ga Central Subtract 36 

Shreveport. La Central Add 15 

Springfield, 111 Central .... Subtract 2 

St. Joseph. Mo Central Add 19 

St Louis, Mo ....Central Add 1 



Standard 
City. or division. 

St. Paul, Minn Central 

Superior City. Wis Central 

Syracuse. N. Y Eastern 

Toledo, O Central 

Trenton. N. J Eastern 

Utica. N. Y.... Eastern 

Washington. D. C Eastern 

Wheeling-. W. Va Eastern 

Wilmington. Del Eastern 

Wilmington. N. C Eastern 

Yankton. S. D Central 



Correction, 
minutes. 

Add 12 

Add 8 

Add 5 

...Subtract 26 
...Subtract 1 

Add 1 

Add 8 

Add 23 

-Add 2 

AddlS 

Add 29 



DIFFERENCE 

When it is 12 o'clock noon Monday in New 
York. N. Y.. or other places having eastern 
time, the corresponding 1 time in the cities 
named below is: 

Aden, Arabia 8:00 p. m., Monday 

Amsterdam. Holland 5:20 p.m. Monday 

Apia. Samoa 5 :33 a. m. Tuesday 

Berlin. Germany 5 :53 p. m. Monday 

Bern. Switzerland 5 :29 p. m. Monday 

Bombay. India 9:51 p.m. Monday 

Bremen, Germany 5:33 p.m. Monday 

Brussels. Belgium 5 :17 p. m. Monday 

Calcutta, India 10 :53 p. m. Monday 

Chicago, 111 *11 :00 a. m. Monday 

Christiania, Norway 5:42 p.m. Monday 

City of Mexico, Mexico. 10:24 a. m. Monday 

Colon. Panama 11 :40 a. m. Monday 

Constantinople. Turkey. 6:56 p. m. Monday 
Copenhagen. Denmark.. 5:40 p. m. Monday 

Denver, Colorado t!0:00a. m. Monday 

Dublin. Ireland 4:34 p. m. Monday 

Edinburgh, Scotland 4:47 p.m. Monday 

Hamburg. Germany 5:10 p. m. Monday 

Havana. Cuba 11:30 a.m. Monday 

Havre. France 5:00 p.m.. Monday 

Hongkong, China 12:37 a. m.. Tuesday 

Honolulu. Hawaii 6:29 a. m.. Monday 

Lisbon, Portugal 5:00 p.m., Monday 

Liverpool, England 4:48 p.m., Monday 

London, England 5:00 p. m., Monday 

Madrid. Spain 4:45 p. m., Monday 

Manila, Philippines 1:03 a. m.. Tuesday 



IN TIME. 

Melbourne. Australia... 2:39 a. m., Tuesday 

Paris. France 5:09 p. m.. Monday 

Pekm. China. 12 :45 a. m.. Tuesday 



7:01 p. m., Monday 

6:55 p. m., Monday 

5:49 p. m.. Monday 

2:07 p. m.. Monday 

$9:00 a. m.. Monday 

12:35 p. m.. Monday 



Petrograd. Russia.. 
Pretoria, South Africa. 

R9me. Italy 

Rio de Janeiro. Brazil. 

San Francisco. Cal 

San Juan. Porto Rico.. 

Sitka. Alaska 7:58 a. m., Monday 

Stockholm, Sweden 6:13 p. m., Monday 

Sydney. New So. Walas. 3:04 a. m.. Tuesday 

The Hague, Holland 5:17 p.m., Monday 

Tokyo. Japan 2 :18 a. m.. Tuesday 

Valparaiso, Chile 12 :13 p. m., Monday 

Vienna. Austria 6:05 p. m.. Monday 

Yokohama, Japan 2:19 a. m.. Tuesday 

Same in all places having central time, tin 
all places having mountain time. Jin all places 
having Pacific time. 

Note The place where "the day begins" or 
where dates are changed by navigators is at 
or near the 180th degree of longitude. Here 
an irregular line has been drawn from north 
to south which is called the "international 
date line." It is not straight because in case 
it crossed an island it would have different 
dates on each side of the line. The date line 
was located in the mid-Pacific by general 
agreement because it would cause the least 
confusion and because it was twelve hours 
from Greenwich. 





FO1 

Central 

meridian. 
Degrees. 
.. 135 east... 


iEIGN STAND 

Fast or slow 
on 
Greenwich. 
H.M.S. 
9 00 00 fast 
00000 
3 51 38.8 slow 
5 24 15 slow 
2 00 00 fast 
1 30 00 fast 
1 00 00 fast 
2 00 00 fast 
ed from to 2' 


ARDS OF TIME. 

West Australia 
South Australia. . . 
New Zealand 
Victoria. 


Central 
meridian. 
Degrees. 
.. 120 east.. 
.. 142% east.. 
.. 172% east.. 


Past or slow 
on 
Greenwich. 
H.M. 
8 00 fast 
9 30 fast 
11 30 fast 

10 00 fast 

2 00 fast 
m. 


Spain* 







64+ west. 


Ecuador. . . . 
Natal 


81+ west. 
. . 30 east... 


New South Wales . 
Queensland. . . 


j-150 


east.. 


Cape Colonv 


22% east 


Mid-Europe. 
Egypt 


15 east.... 
30 east.... 


Tasmania 


j 


Eastern Europe. . . 
t. avoiding the use 


30 east. . 
of a. m. and p. 


*In Spain 


the hours are coun 



FASTEST VOYAGES ACROSS THE ATLANTIC. 



Queenstown to New York. Raunt's Rock to 
Ambrose channel lightship (short course). 4 days 
10 hours 48 minutes, by the Mauretania, Sept. 11- 
15, 1910; Ion? course (2,891 miles), 4 days 17 hours 
6 minutes. Mauretania. Feb. 13-18. 1909. 

New York to Queenstown, 4 days 13 hours 41 
minutes, by the Mauretania. Sept. 15-20. 1909. 

Hamburg to New York. 5 flnys 11 hours 54 
minutes, by the Dentschland. Sept. 2-8. 1903. 

Cherbourg to New York. 5 days 11 hours 9 
minutes, by the Kronprinzessin Cecilie. Aug. 19- 
25. 1908. 

New York to Cherbourg. 5 days 16 hours, by 
the Kaiser Wilhelm der Grosse. Jan. 4-10. 1900. 

Southampton to New York. 5 days 20 hours, by 
the Kaiser Wilhelm der Grosse. March 30-April 
5. 1898. 

Havre to New York. 6 days 1 hour 12 minntes. 
by La Provence. Sept. 6-13. 1907. 

New York to Southampton. 5 days 17 hours 8 



minutes, by the Kaiser Wilhelm der Grosse. 
Nov. 23-29. 1897. 

New York to Havre. 6 days 2 hours 48 min- 
utes, by La Provence. May 31-June 6. 1906. 

New York to Plymouth (short course), 2,962 
miles. 5 days 7 hours 28 minutes, by the Deutsch- 
land, Sept. 5-10, 1900: (long course). 3.080 miles. 
5 days 9 hours 55 minutes. Kaiser Wilhelm II.. 
Aue. 18-24. 1908. 

Plymouth to New York, 5 days 15 hours 46 
minutes, by the Deutschlaml. July 7-12. 1900. 

Moville. Ireland, to Cape Race, N. F.. 4 days 
10 hours,: by the Virginian (turbine). June 9-13. 
1905. 

The best day's run b'y any steamer was 678 
knots, made by the Mauretania, January. 1911. 

Distances: New York to Southampton. 3,100 
miles: to Plymouth. 2.962 miles: to Queenstown. 
2.800 miles: to Cherbourg. 3.047 miles: to Havre. 
3.170 miles: to Hamburg. 3.820 miles. 



36 



ALMANAC AND YEAR-BOOK FOR 1920. 



REVENUE ACT OF 1918. 



Following: is the full text of the "Act to 
provide revenue, and for other purposes." ap- 
proved Feb. 24. 1919: 

Be it enacted by the senate and house of 
representatives of the United States of Amer- 
ica in congress assembled, 

TITLE I. GENERAL DEFINITIONS. 

Section 1. That when used in this act 

The term "person" includes partnerships and 
corporations, as well as individuals; 

The term "corporation" includes associa- 
tions, joint-stock companies, and insurance 
companies; 

The term "domestic" when applied to a cor- 
poration or partnership means created or or- 
ganized in the United States; 

The term "foreign" when applied to a cor- 
poration or partnership means created or or- 
ganized outside the United States; 

The term "United States" when used in a 
geographical sense includes only the states, 
the territories of Alaska and Hawaii, and the 
District of Columbia; 

The term "secretary" means the secretary 
of the treasury; 

The term "commissioner" means the com- 
missioner of internal revenue; 

The term "collector" means collector of in- 
ternal revenue ; 

The term "Revenue act of 1916" means the 
act entitled "An act to increase the revenue, 
and for other purposes," approved Sept. 8, 
1916; 

The term "Revenue act of 1917" means the 
act entitled "An act to provide revenue to de- 
fray war expenses, and for other purposes," 
approved Oct. 3, 1917; 

The term "taxpayer" includes any person, 
trust or estate subject to a tax imposed by 
this act; 

The term "government contract" means (a) 
a contract made with the United States, or 
with any department, bureau, officer, commis- 
sion, board or agency, under the United States 
and acting in its behalf, or with any agency 
controlled by any of the above if the con- 
tract is for the benefit of the United States. 
or (b) a subcontract made with a contractor 
performing such a contract if the products 
or services to be furnished under the subcon- 
tract are for the benefit of the United States. 
The term "government contract or contracts 
made between April 6, 1917. and Nov. 11, 
1918. both dates inclusive," when applied to 
a contract of the kind referred to in clause 
(a) of this paragraph, includes all such con- 
tracts which, although entered into during 
such period, were originally not enforceable, 
but which have been or may become en- 
forceable by reason of subsequent validation in 
pursuance of law; 

The term "military or naval forces of the 
United States" includes the marine corps, the 
coast guard, the army nurse corps, female, and 
the navy nurse corps, female, but this shall 
not be deemed to exclude other units other- 
wise included within such term; 

The term "present war" means the war in 
which the United States is now engaged 
against the German government. 

For the purposes of this act the date of the 
termination of the present war shall be fixed 
by proclamation of the president. 

TITLE II. INCOME TAX. 

Part I. General Provisions Definitions. 

Sec. 200. That when used in this title 

The term "taxable year" means the calendar 
year, or the fiscal year ending during such 
calendar year, upon the basis of which the 
net income is computed under section 212 or 
section 232. The term "fiscal year" means 
an accounting period of twelve months end- 
ing on the last day of any month other than 



December. The first taxable year, to be called 
the taxable year 1918, shall be the calendar 
year 1918 or any fiscal year ending during 
the calendar year 1918; 

The term "fiduciary" means a guardian, 
trustee, executor, administrator, receiver, con- 
servator, or any person acting in any fiduciary 
capacity for any person, trust or estate; 

The term "withholding agent" means any 
person required to deduct and withhold any 
tax under the provisions of section 221 or 
section 237; 

The term "personal service corporation" 
means a corporation whose income is to be 
ascribed primarily to the activities of the 
principal owners or stockholders who are 
themselves regularly engaged in the active 
conduct of the affairs of the corporation and 
in which capital (whether invested or bor- 
rowed) is not a material income-producing' 
factor; but does not include any foreign cor- 
poration, nor any corporation 50 per centum 
or more of whose gross income consists either 
(1) of gains, profits or income derived from 
trading as a principal, or (2) of gains, prof- 
its, commissions, or other income, derived 
from a government contract or " contracts 
made between April 6, 1917, and Nov. 11, 
1918. both dates inclusive: 

The term "paid," for the purposes of the 
deductions and credits under this title, means 
"paid or accrued" or "paid, or incurred," and 
the terms "paid or incurred" and "paid or ac- 
crued" shall be construed according to the 
method of accounting upon the basis of which 
the net income is computed under section 212. 
Dividends. 

Sec. 201. (a) That the term "dividend" 
when used in this title (except in paragraph 
(10) of subdivision (a) of section 234) 
means (1) any distribution made by a cor- 
poration, other than a personal service cor- 
poration, to its shareholders or members, 
whether in cash or in other property or in 
stock of the corporation, out of its earnings 
or profits accumulated since Feb. 28, 1913, 
or (2) any such distribution made by a 
personal service corporation out of its earn- 
ings or profits accumulated since Feb. 28, 
1913. and prior to Jan. 1, 1918. 

(b) Any distribution shall be deemed to 
have been made from earnings or profits un- 
less all earnings and profits have first been 
distributed. Any distribution made in the 
year 1918 or any year thereafter shall be 
deemed to have been made from earnings or 
profits accumulated since Feb. 28, 1913, or. 
in the case of a personal service corporation, 
from the most recently accumulated earnings 
or profits; but any earnings or profits ac- 
cumulated prior to March 1, 1913, may be 
distributed in stock dividends or otherwise, 
exempt from the tax, after the earnings and 
profits accumulated since Feb. 28. 1913, have 
been distributed. 

(c) A dividend paid in stock of the corpora- 
tion shall be considered income to the amount 
of the earnings or profits distributed. Amounts 
distributed in the liquidation of a corporation 
shall be treated as payments in exchange for 
stock or shares, and any gain or profit re- 
alized thereby shall be taxed to the distributee 
as other gains or profits. 

(d) If any stock dividend (1) is received 
by a taxpayer between Jan. 1 and Nov. 1, 
1918, both dates inclusive, or (2) is during 
such period bona fide authorized or declared, 
and entered on the books of the corporation, 
and is received by a taxpayer after Nov. 1. 
1918, and before the expiration of thirty days 
after the passage of this act, then such divi- 
dend, shall, in the manner provided in sec- 
tion 206. be taxed to the recipient at the 
rates prescribed by law for the years in 
which the corporation accumulated the earn- 



ALMANAC AND YEAR-BOOK FOR 1920. 



37 



ing-9 or profits from which such dividend was 
paid, but ' the dividend shall be deemed to 
have been paid from the most recently ac- 
cumulated earnings or profits. 

(e) Any distribution made during 1 the first 
sixty days of any taxable year shall be 
deemed to ha've been made from earnings or 
profits accumulated during- preceding- taxable 
years: but any distribution made during- the 
remainder of the taxable year shall be deemed 
to have been made from earnings or profits 
accumulated between the close of the preced- 
ing taxable year and the date of distribution, 
to the extent of such earnings or profits, and 
if the books of the corporation do not show 
the amount of such earnings or profits the 
earnings or profits for the accounting period 
within which the distribution was made shall 
be deemed to have been accumulated ratably 
during such period. 

Basis for Determining Gain or Loss. 

Sec. 202. (a) That for the purpose of as- 
certaining- the gain derived or loss sustained 
from the sale or other disposition of property, 
real, personal, or mixed, the basis shall be 

(1) In the case of property acquired before 
March 1, 1913, the fair market price or 
value of such property as of that date: and 

(2) In the case of property acquired on or 
after that date, the cost thereof; or the in- 
ventory value, if the inventory is made in 
accordance with section 203. 

(b) When property is exchanged for other 
property, the property received in exchange 
shall for the purpose of determining- gain 
or loss be treated as the equivalent of cash 
to the amount of its fair market value, if 
any; but when in connection with the reor- 
ganization, merger, or consolidation of a cor- 
poration a person receives in place of stock or 
securities owned by him new stock or se- 
curities of no greater aggregate par or face 
value, no gain or loss shall be deemed to 
occur from the exchange, and the new stock 
or securities received shall be treated as tak- 
ing the place of the stock, securities, or prop- 
erty exchanged. 

When in the case of any such reorganiza- 
tion, merger or consolidation the aggregate 
par or face value of the new stock or secu- 
rities received is in excess of the aggregate 
par or face value of the stock or securities 
exchanged, & like amount in par or face 
value of the new stock or securities received 
shall be treated as taking the place of the 
stock or securities exchanged, and the amount 
of the excess in par or face value shall be 
treated as a gain to the extent that the fair 
market value of the new stock or securities is 
greater than the cost (or if acquired prior to 
March 1, 1913, the fair market value as of 
that date) of the stock or securities ex- 
changed. 

Inventories. 

Sec. 203. That whenever in the opinion of 
the commissioner the use of inventories is 
necessary in order clearly to determine the 
income of any taxpayer, inventories shall be 
taken by such taxpayer upon such basis as 
the commissioner, with the approval of the 
secretary, may prescribe as conforming as 
nearly as may be to the best accounting prac- 
tice in the trade or business and as most 
clearly reflecting the income. 
Net Losses. 

Sec. 204. (a) That as used in this section 
the term "net loss" refers only to net losses 
resulting from either (1) the operation of any 
business regularly carried on by the taxpayer, 
or (2) the bona fide sale by the taxpayer of 
plant, buildings, machinery, equipment or 
other facilities, constructed, installed or ac- 
quired by the taxpayer on or after April 6, 
1917, for the production of articles coucrib- 
uting to the prosecution of the present war; 



and when so resulting means the excess of 
the deductions allowed by law (excluding in 
the case of corporations amounts allowed as a 
deduction under paragraph (6) of subdivision 
(a) of section 234) over the sum of the 
gross income plus any interest received iree 
from taxation both under this title and under 

-Lit 10 ill. 

rJt b) -*? f f iQil ny ta , xab1 ,?. y ea r beginning after 
VnoV* 3 ^ 1918> and ending prior to Jan. 1. 
1920, it appears upon the production of evi- 
dencs satisfactory to the commissioner that 
any taxpayer has sustained a net loss th 
amount of such net loss shall under regula- 
tions prescribed by the commissioner with 
the approval of the secretary be deducted 
from the net income of the taxpayer for the 
preceding taxable year; and the taxes imposed 
by this title and by Title III for such pre- 
ceding taxable year shall be redetermined ac- 
cordingly. Any amount found to be due to 
the taxpayer upon the basis of such redeter- 
mmation shall be credited or refunded to the 
taxpayer in accordance with the provisions 
of section 252. If such net loss is in excess 
f r u <* Preceding-taxable 



lowed as a deduction in computing the net 
income for the succeeding- taxable year 

(c) The benefit of this section shall be al- 
lowed to the members of a partnership and 
the beneficiaries of an estate or trust under 
regulations prescribed by the commissioner 
with the approval of the secretary. 

Fiscal Year with Different Hates. 

Sec. 205. (a) That if a taxpayer makes 
return for a fiscal year beginning in 1917 and 
ending- in 1918, his tax under this title for 
the first taxable year shall be the sum of- 
(1) the same proportion of a tax for the en- 
tire period computed under Title I of the 
revenue act of 1916 as amended by the rev- 
enue act of 1917 and under Title I of the 
revenue act of 1917. which the portion of 
such period falling within the calendar year 

1917 is of the entire period, and (2) the 
same proportion of a tax for the entire period 
computed under this title at the rates for 
the calendar year 1918 which the portion of 
such period falling within the calendar year 

1918 is of the entire period: Provided, That 
m the case of a personal service corporation 
the amount to be paid shall be only that 
specified in clause (1). 

Any amount heretofore or hereafter paid 
on account of the tax imposed for such fiscal 
year by Title I of the revenue act of 1910 
as amended by the revenue act of 1917 and 
by Title I of the revenue act of 1917 shall 
be credited toward the payment of the tax 
imposed for such fiscal year by this act, and 
if the ampunt so paid exceeds the amount of 
such tax imposed by this act, or, in the case 
of a personal service corporation, the amount 
specified in clause (1). the excess shall be 
credited or refunded in accordance with the 
provisions of section 252. 

(b) If a taxpayer makes a return for a 
fiscal year beginning in 1918 and ending- in 
1919, the tax under this title for such fiscal 
year shall be the sum of: (1) the same pro- 
portion of a tax for the entire period com- 
puted under this title at the rates specified for 
the calendar year 1918 which the portion of 
such period falling within the calendar year 
1918 is of the entire period, and (2) the 
same proportion of a tax for the entire period 
computed under this title at the rates speci- 
fied for the calendar year 1919 which the por- 
tion of such period falling within the calendar 
year 1919 is of the entire period. 

(c) If a fiscal year of a partnership begins 
in 1917 and ends in 1918 or begins in 1918 



38 



ALMANAC AND YEAR-BOOK FOB 1920. 



and ends in 1919, then notwithstanding- the 
provisions of subdivision (b) of section 218, 
(1) the rates for the calendar year during 
which such fiscal year begins shall apply to 
an amount of each partner's share of such 
partnership net income (determined under the 
law applicable to such year) equal to the 
proportion which the part of such fiscal year 
falling within such calendar year bears to the 
full fiscal year, and (2) the rates for the 
calendar year during- which such fiscal year 
ends shall apply to an amount of each part- 
ner's share of such partnership net income 
(determined under the law applicable to such 
calendar year) equal to the proportion which 
the part of such fiscal year falling- within 
such calendar year bears to the full fiscal 
year: Provided, That in the case of a per- 
sonal service corporation with respect to a 
fiscal year beginning- in 1917 and ending- in 
1918 the amount specified in clause (1) shall 
not be subject to normal tax. 
Parts of Income Subject to Rates for Differ- 
ent Years. 

Sec. 206. That whenever parts of a tax- 
payer's income are subject to rates for differ- 
ent calendar years, the part subject to the 
rates for the most recent calendar year shall 
be placed in the lower brackets of the rate 
schedule provided in this title, the part sub- 
ject to the rates for the next preceding- cal- 
endar year shall be placed in the next higher 
brackets of the rate schedule applicable to 
that year, and so on until the entire net in- 
come has been accounted for. In determining 
the income, any deductions, exemptions or 
credits of a kind not plainly and properly 
chargeable against the income taxable at rates 
for a preceding- year shall first be applied 
against the income subject to rates for the 
most recent calendar year; but any balance 
thereof shall be applied against the income 
subject to the rates of the next preceding 
year or years until fully allowed. 

PART II. INDIVIDUALS. 

Normal Tax. 

Sec. 210. That, in lieu of the taxes im- 
posed by subdivision (a) of section 1 of 
the revenue act of 1916 and by section 1 of 
the revenue act of 1917, there shall be 
levied, collected, and paid for each taxable 
year upon the net income of every individual 
a normal tax at the following rates: 

(a) For the calendar year 1918, 12 per 
centum of the amount of the net income in 
excess of the credits provided in section 216: 
Provided, That in the case of a citizen or 
resident of the United States the rate upon 
the first $4,000 of such excess amount shall 
be 6 per centum; 

(b) For each calendar year thereafter, 8 
per centum of the amount of the net income 
in excess of the credits provided in section 
216: Provided, That in the case of a citizen 
or resident of the United States the rate unon 
the first $4.000 of such excess amount shall 
be 4 per centum. 

Surtax. 

Sec. 211. (a) That, in lieu of the taxes 
imposed by subdivision (b) of section 1 of 
the revenue act of 1916 and by section 2 of 
the revenue act of 1917, but in addition to 
the normal tax imposed by section 210 of 
this act. there shall be levied, collected, and 
paid for each taxable year upon the net in- 
come of every individual, a surtax equal to 
the sum of the following: 

1 per centum of the amount by which the 
net income exceeds $5,000 and does not ex- 
ceed $6.000: 

2 per centum of the amount by which the 
net income exceeds $6,000 and does not ex- 
ceed $8,000; 



3 per centum of the amount by which 
net income exceeds $8,000 and does not 

4 per centum of the amount by which 
net income exceeds $10,000 and does not 
ceed $12,000; 

5 per centum of the amount by which 
net income exceeds $12,000 and does 
exceed $14,000; 

6 per centum of the amount by which 
net income exceeds $14,000 and does not 
ceed $16,000; 

7 per centum of the amount by which 
net income exceeds $16,000 and does not 
ceed $18,000; 

8 per centum of the amount by which 
net income exceeds $18.000 and does not 
ceed $20,000; 

9 per centum of the amount by which 
net income exceeds $20,000 and does not 
ceed $22,000; 

10 per centum of the amount by which 
net, income exceeds $22,000 and does not 
ceed $24,000; 

11 per centum of the amount by which 
net income exceeds $24,000 and does not 
ceed $26,000; 

12 per centum of the amount by which 
net income exceeds $26,000 and does not 
ceed $28,000; 

13 per centum of the amount by which 
net income exceeds $28,000 and does not 
ceed $30,000; 

14 per centum of the amount by which 
net income exceeds $30,000 and does not 
ceed $32,000; 

15 per centum of the amount by which 
net income exceeds $32,000 and does not 
ceed $34,000; 

16 per centum of the amount by which 
net income exceeds $34,000 and does not 
ceed $36,000; 

17 per centum of the amount by which 
net income exceeds $36,000 and does not 
ceed $38,000; 

18 per centum of the amount by which 
net income exceeds $38,000 and does not 
ceed $40.000; 

19 per centum of the amount by which 
net income exceeds $40,000 and does not 
ceed $42,000; 

20 per centum of the amount by which 
net income exceeds $42,000 and does not 
ceed $44.000; 

21 per centum of the amount by which 
net income exceeds $44,000 and does not 
ceed $46,000; 

22 per centum of the amount by which 
net income exceeds $46,000 and does not 
ceed $48,000; 

23 per centum of the amount by which 
net income exceeds $48,000 and does not 
ceed $50,000; 

24 per centum of the amount by which 
net income exceeds $50.000 and does not 
ceed $52.000; 

25 per centum of the amount by which 
net income exceeds $52,000 and does not 
ceed $54,000; 

26 per centum of the amount by which 
net income exceeds $54,000 and does not 
ceed $56.000; 

27 per centum of the amount by which 
net income exceeds $56,000 and does not 
ceed $58,000; 

28 per centum of the amount by which 
net income exceeds $58,000 and does not 
ceed S60.000; 

29 per centum of the amount by which 
net income exceeds $60,000 and does not 
ceed $62.000; 

30 per centum of the amount by which 
net income exceeds $62,000 and does not 

ceed $64.000; 



th< 
ex 

the 
ex- 

the 

not 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 
ex- 

the 



the 
ex- 



ALMANAC AND YEAR-BOOK FOR 1920. 



39 



31 per centum of the amount by which the 
net income exceeds $64,000 and does not ex- 
ceed $66,000; 

32 per centum of the amount by which the 
net income exceeds $66.000 and does not ex- 
ceed $68,000; 

33 per centum of the amount by which the 
net income exceeds $68,000 and does not ex- 
ceed $70,000; 

34 per centum of the amount by which the 
net income exceeds $70,000 and does not ex- 
ceed $72,000; 

35 per centum of the amount by which the 
net income exceeds $72,000 and does not ex- 
ceed $74,000; 

36 per centum of the amount by which the 
net income exceeds $74,000 and does not ex- 
ceed $76,000; 

37 per centum of the amount by which the 
net income exceeds $76,000 and does not ex- 
ceed $78,000; 

38 per centum of the amount by which the 
net income exceeds $78,000 and does not ex- 
ceed $80,000; 

39 per centum of the amount by which the 
net income exceeds $80,000 and does not ex- 
ceed $82,000; 

40 per centum of the amount by which the 
net income exceeds $82,000 and does not ex- 
ceed $84,000; 

41 per centum of the amount by which the 
net income exceeds $84,000 and does not ex- 
ceed $86,000; 

42 per centum of the amount by which the 
net income exceeds $86,000 and does not ex- 
ceed $88,000; 

43 per centum of the amount by which the 
net income exceeds $88,000 and does not ex- 
ceed $90,000; 

44 per centum of the amount by which the 
net income exceeds $90,000 and does not ex- 
ceed $92,000; 

45 per centum of the amount by which the 
net income exceeds $92,000 and does not ex- 
ceed $94,000; 

46 per centum of the amount by which the 
net income exceeds $94,000 and does not ex- 
ceed $96,000; 

47 per centum of the amount by which the 
net income exceeds $96,000 and does not ex- 
ceed $98,000; 

48 per centum of the amount by which the 
net income exceeds $98,000 and does not ex- 
ceed $100,000; 

52 per centum of the amount by which the 
net income exceeds $100,000 and does not 
exceed $150,000; 

56 per centum of the amount by which the 
net income exceeds $150,000 and does not ex- 
ceed $200.000; 

60 per centum of the amount by which the 
net income exceeds $200,000 and does not 
exceed $300.000; 

63 per centum of the amount by which the 
net income exceeds $300,000 and does not 
exceed $500.000; 

64 per centum of the amount by which the 
net income exceeds $500,000 and does not 
exceed $1,000.000; 

65 per centum of the amount by which the 
net income exceeds $1,000,000. 

(b) In the case of a bona fide sale of 
mines, oil or gas wells, or any interest 
therein, where the principal value of the 
property has been demonstrated by prospect- 
ing 1 or exploration and discovery work d9ne 
by the taxpayer, the portion of the tax im- 
posed by this section attributable to such 
sale shall not exceed 20 per centum of the 
eelling price of such property or interest. 

Net Income Defined. 
Sec. 212. (a) That in the case of an in- 
dividual the term "net income" means the 
gross income as denned in section 213, less 
the deductions allowed by section 214. 



(b) The net income shall be computed upon 
;he basis of the taxpayer's annual accounting 
period (fiscal year or calendar year, as the 
case may be) in accordance with the method 
of accounting- regularly employed in keeping 
the books of such taxpayer; but if no such 
method of accounting- has been so employed, 
or if the method employed does not clearly 
reflect the income, the computation shall be 
made upon such basis and in such manner as 
in the opinion of the commissioner does 
clearly reflect the income. If the taxpayer's 
annual accounting- period is other than a 
fiscal year as defined in section 200 or if 
the taxpayer has no annual accounting period 
or does not keep books, the net income shall 
be computed on the basis of the calendar 
year. 

If a taxpayer changes his accounting period 
from fiscal year to calendar year, from cal- 
endar year to fiscal year, or from one fiscal 
sear to another, the net income shall, with 
the approval of the commissioner, be com- 
puted on the basis of such new accounting 
period, subject to the provisions of section 
226. 

Gross Income Defined. 

Sec. 213. That for the purposes of this 
title (except as otherwise provided in section 
233) the term "gross income" 

(a) Includes gains, profits and income de- 
rived from salaries, wages or compensation 
for personal service (including in the case of 
the president of the United States, the judges 
of the Supreme and inferior courts of the 
United States, and all other officers and em- 
ployes, whether elected or appointed, of the 
United States. Alaska. Hawaii or any po- 
litical subdivision thereof, or the District of 
Columbia, the compensation received as such), 
of whatever kind and in whatever form paid, 
or from professions, vocations, trades, busi- 
nesses, commerce or sales, or dealings in 
property, whether real or personal, growing 
out of the ownership or use of or interest in 
such property; also from interest, rent, divi- 
dends, securities or the transaction of any 
business carried on for gain or profit, or 
gains or profits, and income derived from any 
source whatever. The amount of all such 
items shall be included in the gross income 
for the taxable year in which received by the 
taxpayer, unless, under methods of account- 
ing permitted under subdivision (b) of sec- 
tion 212, any such amounts are to be prop- 
erly accounted for as of a different period: 
but 

(b) Does not include the following items, 
which shall be exempt from taxation under 
this title: 

(1) The proceeds of life insurance policies 
paid upon the death of the insured to indi- 
vidual beneficiaries or to the estate of the 
insured : 

(2) The amount received by the insured as 
a return of premium or premiums paid by 
him under life insurance, endowment or an- 
nuity contracts, either during the term or at 
the maturity of the term mentioned in the 
contract or upon surrender of the contract: 

(3) The value of property acquired by gift, 
bequest, devise or descent (but the income 
from such property shall be included in gross 
income) ; 

(4) Interest upon (a) the obligations of a 
state, territory or any political subdivision 
thereof, or the District of Columbia; or (b) 
securities issued under the provisions of the 
federal farm loan act of July 17, 1916; or 
(c) the obligations of the United States or 
its possessions: or fd) bonds issued by the 
war finance corporations : Provided, That every 
person owning any of the obligations, securities 
or bonds enumerated in clauses (a), (b), (c) 
and (d) shall, in the return required by this 



40 



ALMANAC AND YEAR-BOOK FOB 1920. 



title, submit a statement showing- the num 
ber and amount of such obligations, secu 
rities and bonds owned by him and the incom 
received therefrom, in such form and wit 
such information as the commissioner ma 
require. In the case of obligations of th 
United States issued after Sept. 1. 1917. an 
in the case of bonds issued by the War Financ 
corporation, the interest shall be exempt on! 
if and to the extent provided in the respectiv 
acts authorizing- the issue thereof as amende 
and supplemented, and shall be excluded from 
gross income only if and to the extent it i 
wholly exempt from taxation to the taxpaye 
both under this title and under Title III.; 

(5) The income of foreign governments re 
ceived from investments in the United State 
in stocks, bonds or other domestic securities 
owned by such fpreign governments, or from 
interest on deposits in banks in the Unite( 
States of moneys belonging to such foreign 
governments, or from any other source withir 
the United States; 

(6) Amounts received, through accident o 
health insurance or under workmen's com 
pensation acts, as compensation for persona 
injuries or sickness, plus the amount of anj 
damages received whether by suit or agree 
ment on account of such injuries or sickness 

(7) Income derived from any public utility 
or the exercise of any essential governmenta 
function and accruing- to any state, territory 
or the District of Columbia, or any politica 
subdivision of a state or territory, or income 
accruing to the government of any possession 
of the United States or any political subdi 
vision thereof. 

Whenever any state, territory or the Dis 
trict of Columbia, or any political subdivision 
of a state or territory, prior to Sept. 8, 1916 
entered in good faith into a contract with 
any person, the object and purpose of which 
is to acquire, construct, operate or maintain 
a public utility, no tax shall be levied under 
the provisions of this title upon the income 
derived from the operation of such public 
utility, so far as the payment thereof v/ii 
impose a Ipss or burden upon such otat, 
territory. District of Columbia or politica: 
subdivision: but this provision is not intended 
to confer upon such person any financial gain 
or exemption or to relieve such person from 
the payment of a tax as provided for in this 
title upon the part or portion of such i .come 
to which such person is entitled under such 
contract ; 

(8) So much of the amount received dur 
ing the present war by a person in the mill 
tary or naval forces of the United States 
as salary or compensation in any form from 
the United States for active services in euch 
forces as does not exceed S3. 500. 

(c) In the case of nonresident alien indi- 
viduals, gross income includes only the gross 
income from sources within the United States, 
including- interest on bonds, notes or other 
interest-bearing obligations of residents, cor- 
porate or otherwise, dividends from resident 
corporations, and including all amounts re- 
ceived (although paid under a contract for 
the sale of goods or otherwise) representing 
profits on the manufacture and disposition 
of goods within the United States. 

Deductions Allowed. 

Sec. 214. (a) That in computing- net in- 
come there shall be allowed as deductions: 
II) All the ordinary and necessary expenses 
paid or incurred during the taxable year in 
carrying on any trade or business, including 
a reasonable allowance for salaries or other 
compensation for personal services actually 
rendered, and including rentals or other pay- 
ments required to be made as a condition to 
the continued use or possession, for purposes 



the taxpayer has not taken or is not takine 
title or in which he has no equity; 

(2) All interest paid or accrued within the 
taxable year on indebtedness, except on in? 
debtedness incurred or continued to purchase 
or carry obligations or securities (other than 
obligations of the United States issued $S 
Sept. 24, 1917), the interest upon which 
is wholly exempt from taxation under this 
title as income to the taxpayer, or. in the 
case of a nonresident alien individual the 
proportion of such interest which tke amount 

' ffl 



(3) Taxes paid or accrued within the tax- 
able year imposed (a) by the authority of 
the United States, except income, war profits 
and excess profits taxes; or <b) by the au- 
thority of any of its possessions, except the 
amount of income, war profits and excess 
fin ,? 1 ^* 68 flowed as a cr edit under sec- 
tion 222; or (c) by the authority of anv 
state or territory, or any county, school dis- 
trict. municipality or other taxing- subdi- 
vision of any state or ten-itory, not includ 
' n f- , th ose assessed - arainst lcal benefits of a 
kind tending to increase the value of tho 
property assessed; or (d) in the case ef a 
citizen or resident of the United Stales by" 
the authority of any foreign country? except 
the amount of income, -war-profits and exceV- 
profits taxes allowed as 

sss ^ && 

foreign country, except income, 
and excess-profits taxes, and taxes 
agam,t local benefits of a kind tending to in 
crease the value of the property assessed 
upon property or business; edt 

(4) Losses sustained during the taxable 
T not compensated for ** insurant 



exce- 
credit under 



. 

erwise, if incurred in trade or business- 
(5) Losses sustained during the taxable 
year and not compensated for by insurance cr 



any transactin en- 

* * > K > . thou ^ h not connected 

the trade or business; but in the case 
of a nonresident alien individual only as to 
such transactions within the United States- 

(6) Losses sustained during the taxable 

vear of property not connected with the trade 

or business, (but in the case of a nonrlsi- 

? IT -? n H ^'Ydual only property within 

he United States) if arising from fires. 

tortns. shipwreck or other casualty, or from 



* as c?rtained to be worthless and 

harged off within the taxable year- 

(8) A reasonable allowance for the ex- 
laustion, wear and tear of property used 
n the trade or business, including a reason- 
ble allowance for obsolescence; 

(9) In the case of buildings, machinery. 
qmpment or other facilities constructed 
rected, instnlled or acquired, on or after 
.pril 6. 1917. for the production of articlet 
ontributing to the prosecution of the pres- 
nt war, and in the case of vessels construc-l- 
d or acquired on or after such date for the 
ransportation of articles or men contribul- 
ng to the prosecution of the present war. 
lere shall be allowed a reasonable deduc- 
on for the amortization of such part of the 
ost of such facilities or vessels as has been 
orne by the taxpayer, but not again includ- 
ig any amount otherwise allowed under 
lis title pr previous acts of congress as a 
sductipn in computing net income. At any 
me within three years after the termination 
f the present war the commissioner may, and 
t the request of the taxpayer shall, re- 



_* A , j i . * , * V i t siA.*ijw^a VI.A^ IC-VIUCOL \j IAIC taAUdjci oilall, 

ol the trade or business, of property to which examine the return, and if he then finds 



ALMANAC AND YEAR-BOOK FOR 19:20. 



41 



a result of an appraisal or from other evi- 
dence that the deduction originally allowed 
was incorrect, the taxes imposed by this title 
and by Title III. for the year or years af- 
fected shall be redetermined; and the amount 
of tax due upon such redetermination, if any, 
shall be paid upon notice and demand by 
the collector, or the amount of tax overpaid, 
if any, shall be credited or refunded to the 
taxpayer in accordance with the provisions 
of section 252: 

(10) In the ease of mines, oil and g-as wells, 
other natural deposits and timber, a rea- 
sonable allowance for depletion and for de- 
preciation of improvements, according- to the 
peculiar conditions in each case, based upon 
cost including- cost of development not other- 
wise deducted: Provided, That in the case 
of such properties acquired prior to March 
1, 1913, the fair market value of the prop- 
erty (or the taxpayer's interest therein) on 
that date shall be taken in lieu of cost up 
to that date; Provided further. That in the 
case of mines, oil and g-as wells, discovered 
by the taxpayer, on or after March 1, 1913, 
and not acquired as the result of purchase 
of a proven tract or lease, where the fair 
market value of the property is materially 
disproportionate to the cost, the depletion al- 
lowance shall be based upon the fair mar- 
ket value of the property at the date of the 
discovery, or within thirty days thereafter; 
such reasonable allowance in all the above 
cases to be made under rules and regula- 
tions to be prescribed by the commissioner 
with the approval of the secretary. In the 
case of leases the deductions allowed by this 
paragraph shall be equitably apportioned be- 
tween the lessor and lessee; 

(11) Contributions or gifts made within 
the taxable year to corporations organized 
and operated exclusively for religious, char- 
itable, scientific or educational purposes, 
or for the prevention of cruelty to children 
or animals, no part of the net earnings of 
which inures to the benefit of any private 
stockholder or individual, or to the special 
lund for vocational rehabilitation authorized 
by section 7 of the vocational rehabilitation 
act, to an amount not in excess of 15 per 
centum of the taxpayer's net income as com- 
puted without the benefit of this paragraph. 
Such contributions or gifts shall be allowable 
as deductions only if verified under rules and 
regulations prescribed by the commissioner, 
with the approval of the secretary. In the 
case of a nonresident alien individual this de- 
duction shall be allowed only as to contribu- 
tions or gifts made to domestic corporations, 
or to such vocational rehabilitation fund; 

(12) (a) At the time of filing- return for 
the taxable year 1918 a taxpayer may file a 
claim iri abatement based on the fact that 
he has sustained a substantial loss (whether 
or not actually realized by sale or other dis- 
position) resulting- from any material reduc- 
tion (not due to temporary fluctuation) of 
the value of the inventory for such taxable 
year, or from the actual payment after the 
close of such taxable year of rebates in pur- 
suance of contracts entered into during- such 
year upon sales made during- such year. In 
such case payment of the amount of the tax 
covered by such claim shall not be required 
until the claim is decided, but the taxpayer 
shall accompany his claim with a bond in 
double the amount of the tax covered by the 
claim, with sureties satisfactory to the com- 
missioner, conditioned for the payment of any 
part of such tax found to be due, with 
interest. If any part of such claim is dis- 
allowed then the remainder of the tax due 
shall on notice and demand by the collector 
be paid by the taxpayer with interest at the 
rate ol 1 per centum per month from the 



time the tax would have been due had no 
such claim been filed. If it is shown to 
the satisfaction of the commissioner that 
such substantial loss has been sustained, 
then in computing- the tax imposed by this 
title the amount of such loss shall be de- 
ducted from the net income. (b) If no such 
claim is filed, but it is shown to the satis- 
faction of the commissioner that during- the 
taxable year 1919 the taxpayer has sustained 
a substantial loss of the character above de- 
scribed then the amount of such loss shall be 
deducted from the net income for the taxable 
year 1918 and the tax imposed by this title 
for such year shall be redetermined accord- 
ingly. Any amount found to be due to the 
taxpayer upon the basis of such redetermina- 
tion shall be credited or refunded to the tax- 
payer in accordance with the provisions of 
section- 252. 

(b) In the case of a nonresident alien in- 
dividual the deductions allowed in paragraphs 
(1), (4), (7), (8), (9), (10) and (12) and 
clause (e) of paragraph (3) of subdvision 
(a) shall be allowed only if and to the ex- 
tent that they are connected with inc9me 
arising from a source within the United 
Sates; and the proper apportionment and 
allocation of the deductions with respect to 
sources of income within and without the 
United States shall be determined under rules 
and regulations prescribed by the commis- 
sioner with the approval of the secretary. 

Items Not Deductible. 

Sec. 215. That in computing- net income no 
deduction shall in any case be allowed in re- 
spect of 

(a) Personal, living or family expenses: 

(b) Any amount paid out for new buildings 
or for permanent improvements or betterments 
made to increase the value of any property or 
estate; 

(c) Any amonut expended in restpring prop- 
erty or in making good the exhaustion thereof 
for which an allowance is or has been 
made: or 

(d) Premiums paid on any life insurance 
policy covering the life of any officer or em- 
ploye, or of any person financially interested 
in any trade or business carried on by the 
taxpayer, when the taxpayer is directly or in- 
directly a beneficiary under such policy. 

Credits Allowed. 

See. 216. That for the purpose of the nor- 
mal tax only there shall be allowed the fol- 
lowing credits: 

(a) The amount received as dividends from 
a corporation which is taxable under this title 
upon its net income, and amounts received as 
dividends from a personal service corporation 
out of earnings or profits upon which income 
tax has been imposed by act of cpngress; 

(b) The amount received as interest upon 
obligations of the United States and bonds is- 
sued by the war finance corporation, which is 
included in gross income under section 213: 

(c) In the case of a single person, a per- 
sonal exemption of 1,000, or in the case of 
the head of a family or a married person liv- 
ing with husband or wife, a personal exemp- 
tion of S2.000. A husband and wife living- 
together shpll receive but one personal ex- 

mption of S2.000 against their aggregate net 
income: and in case they make separate re- 
turns, the personal exemption of S2.000 may 
be taken by either or divided between them: 

(d) S200 for each person (other than hus- 
band or wife) dependent upon and receiving 
his chief support from the taxpayer, if such 
dependent person is under 18 years of age 
or is incapable of self-support because mentally 
or physically defective: 

(e) In the case of a nonresident alien indi- 
vidual who is a citizen or subject of a coun- 
try which imposes an income tax. the credits 



42 



ALMANAC AND YEAH-BOOK FOR 1920. 



allowed in subdivisions (c) and (d) shall be 
allowed only if such country allows a similar 
credit to citizens of the United States not re- 
siding in such country. 

Nonresident Aliens Allowance of Deductions 
and Credits. 

Sec. 217. That a nonresident alien individual 
shall receive the benefit of the deductions and 
credits allowed in this title only by filing- or 
causing to be filed with the collector a true 
and accurate return of his total income re- 
ceived from all sources corporate or other- 
wise in the United States, in the manner pre- 
scribed by this title, including therein all the 
information which the commissoner may deem 
necessary for the calculation of such deduc- 
tions and credits: Provided, That the benefit 
of the credits allowed in subdivisions (e) and 
(d) of section 216 may, in the discretion of 
the commissioner, and except as otherwise pro- 
vided in subdivision (e) of that section, be 
received by filing a claim therefor with the 
withholding agent. In case of failure to file 
a return, the collector shall collect the tax on 
such income, and all property belonging to 
such nonresident alien individual shall be 
liable to distraint for the tax. 
Partnerships and Personal Service Corporations. 

Sec. 218. (a) That individuals carrying on 
business in partnership shall be liable for in- 
come tax only in their individual capacity. 
There shall be included in computing the net 
income of each partner his distributive share, 
whether distributed or not. of the net income 
of the partnership for the taxable year, or. 
if his net income for such taxable year is 
computed upon the basis pf a period differ- 
ent from that upon the basis of which the net 
income of the partnership is computed, then 
his distributive share of the net income of the 
partnership for any accounting period of the 
partnership ending within the fiscal or calen- 
dar year upon the basis of which the part- 
ner's net income is computed. 

The partner shall, for the purpose of the 
normal tax, be allowed as credits, in addition 
to the credits allowed to him under section 
216, his proportionate share of such amounts 
specified in subdivisions (a) and (b) of sec- 
tion 216 as are received by the partnership. 

(b) If a fiscal year of a partnership ends 
during a calendar year for which the rates 
of tax differ from those for the preceding 
calendar year, then (1) the rates for such 
preceding- calendar year shall apply to an 
amount of each partner's share of such part- 
nership net income equal to the proportion 
which the part of such fiscal year falling- 
within such calendar year bears to the full 
fiscal year, and (2) the rates for the calen- 
dar year during which such fiscal year ends 
shall apply to the remainder. 

(c) In the case of an individual member of 
a partnership which makes return for a fiscal 
year beginning in 1917 and ending in 1918, 
his proportionate share of any excess profits 
tax imposed upon the partnership under the 
revenue act of 1917 with respect to that part 
of such fiscal year falling in 1917, shall, for 
the purpose of determining the tax imposed by 
this title, be credited against that portion of 
the net income embraced in his personal re- 
turn for the taxable year 1918 to which the 
rates for 1917 apply. 

(d) The net income of the partnership shall 
be computed in the same manner and on the 
same basis as provided in section 212 except 
that the deduction provid d in paragraph (11) 
of subdivision (a) of section 214 shall not 
be allowed. 

(e) Personal service corporations shall not 
be subject to taxation under this title, but 
the individual stockholders thereof shall be 
taxed in the samo manner as the members of 
partnerships. All the provisions of this title 



relating to partnerships fnd the members 
thereof shall so far as practicable apply to 
personal service corporations and the stock- 
holders thereof: Provided, That for the pur- 
pose of this subdivision amounts distributed 
by a personal service corporation during its 
taxable year shall be accpunted for by the 
distributees; and any portion of the net in- 
come remaining undistributed at the close of 
its taxable year shall be accounted for by the 
stockholders of such corporation at the close 
of its taxable year in proportion to their re- 
spective shares. 

Estates and Trusts. 

Sec. 219. (a) That the tax imposed by sec- 
tions 210 and 211 shall apply to the income 
of estates or of any kind of property held 
in trust, including 

(1) Income received by estates of deceased 
persons during the period of administration or 
settlement of the estate; 

(2) Income accumulated in trust for the 
benefit of unborn or unascertained persons or 
persons with contingent interests; 

(3) Income held for future distribution tin- 
der the terms of the will or trust; and 

(4) Income which is to be distributed to 
the beneficiaries periodically, whether or not 
at regular intervals, and the income collected 
by a guardian of an infant to be held or dis- 
tributed as the court may direct. . 

(b) The fiduciary shall be responsible for 
makiiig the return of income for the estate 
or trust for which he acts. The net income 
of the estate or trust shall be computed in 
the same manner and on the same basis as 
provided in section 212, except that there 
shall also be allowed as a deduction (in lieu 
of the deduction authorized by paragraph (11) 
of subdivision (a) of section 214) any part 
of the gross income which, pursuant to the 
terms of the will or deed creating- the trust, is 
during the taxable year paid to or permanently 
set aside for the United States, any state, 
territory, or any political subdivision thereof, 
or the District of Columbia, or any corpora- 
tion organized and Operated exclusively for 
religious, charitable, scientific or educational 
purposes, or for the prevention of cruelty to 
children or animals, no part of the net earn- 
ings of which inures to the benefit of any 
private stockholder or individual; and in 
cases under paragraph (4) of subdivision (a) 
of this section the fiduciary shall include in 
the return a statement of each beneficiary's 
distributive share of such net income, whether 
or not distributed before the close of the 
taxable year for which the return is made. 

(c) In cases under paragraph (1), (2) or 
(3) of subdivision (a) the tax shall be im- 
posed upon the net income of the estate or 
trust and shall be paid by the fiduciary, ex- 
cept that in determining the net income of the 
estate of any deceased person during- the 
period of administration or settlement there 
may be deducted the amount of any income 
properly paid or credited to any legatee, heir 
or other beneficiary. In such cases the estate 
or trust shall, for the purpose of the normal 
tax. be allowed the same credits as are al- 
lowed to single persons under section 216. 

(d) In cases under paragraph (4) of sub- 
division (a), and in the case of any income 
of an estate during the period of administra- 
tion or settlement permitted by subdivision 
(c) to be deducted from the net income upon 
which tax is to be paid by the fiduciary, the 
tax shall not be paid by the fiduciary, but 
there shall be included in computing the net 
income of each beneficiary his distributive 
share, whether distributed or not, of the net 
income of the estate or trust for the taxable 
year, or, if his net income for such taxable 
year is computed upon the basis of a period 
different from that upon the basis of which 
the net income of the estate or trust is com- 



ALMANAC AND YEAR-BOOK FOE 1920. 



puted, thea his distributive share of the net 
income of the estate or trust for any ac- 
counting- period of such estate or trust end- 
ing- within the fiscal or calendar year upon 
the basis of which such beneficiary's net in- 
come is computed. In such cases the bene- 
ficiary shall, for the purpose of the normal 
tax be allowed as credits in addition to the 
credits allowed to him under section 216, his 
proportionate share of such amounts specified 
in subdivisions (a) and (b) of section 216 
as are received by the estate or trust. 

Profits of Corporations Taxable to Stock- 
holders. 

Sec. 220. That if any corporation, however 
created or organized, is formed or availed of 
for the purpose of preventing- the imposition 
of the surtax upon its stockholders or mem- 
bers through the medium of permitting its 
g-ains and profits to accumulato instead of 
being- divided or distributed, such corporation 
shall not be subject to the tax imposed by 
section 230. but the stockholders or members 
thereof shall be subject to taxation under this 
title in the same manner ,as provided in sub- 
division (e) of section 218 in the case of 
stockholders of a personal service corporation, 
except that the tax imposed by Title III. shall 
be deducted from the net income of the cor- 
poration before the computation of the pro- 
portionate share of each stockholder or mem- 
ber. The fact that any corporation is a mere 
holding 1 company, or that the gains and profits 
are permitted to accumulate beyond the rea- 
sonable needs of the business, shall be pnma 
facie evidence of a purpose to escape the sur- 
tax- but the fact that the gains and profits 
are in any case permitted to accumulate and 
become surplus shall not be construed as evi- 
dence of a purpose to escape the tax in such 
case unless the commissioner certifies that in 
his opinion such accumulation is unreasonable 
for the purposes of the business. When re- 
quested by the commissioner, or any collector, 
every corporation shall forward to him a 
correct statement of such gains and profits 
and the names and addresses of the individuals 
or shareholders who would be entitled to the 
same if divided or distributed, and of the 
amounts that would be payable to each. 
Payment of Tax at Source. 

Sec. 221. (a) That all individuals, corpora- 
tions and partnerships, in whatever capacity 
acting, including lessees or mortgagors of real 
or personal property, fiduciaries, employers 
and all officers and employes of the United 
States, having- the control, receipt, custody, 
disposal, or payment, of interest, rent, salaries, 
wages, premiums, annuities, compensations, re- 
munerations, emoluments, '' other fixed or 
determinable annual or periodical gains, profits 
and income, of any nonresident alien individual 
(other than income received as dividends from 
a corporation which is taxable under this title 
upon its net income) shall (except in the 
cases provided for in subdivision (b) and ex- 
cept as otherwise provided in regulations pre- 
scribed by the commissioner under section 
217) deduct and -withhold from such annual 
or periodical gains, profits and income a tax 
equal to 8 per centum thereof: Provided, 
That the commissioner may authorize such 
tax to be deducted and withheld from the in- 
terest upon any securities the owners of which 
are not known to the withholding agent. 

(b) In any case where bonds, mortgages or 
deeds of trust, or other similar obligations of 
a corporation contain a contract or provision 
by which the obligor agrees to pay any por- 
tion of the tax imposed by this title upon the 
obligee, or to reimburse the obligee for any 
portion of the tax, or to pay the interest 
without deduction for any tx which" the 
Obligor may be required or permitted to pay 
thereon or to retain therefrom under any law 



of the United States, the obligor shall deduct 
and withhold a tax equal to 2 per centum of 
the interest upon such bonds, mortgages, 
deeds of trust or other obligations, whether 
such interest is payable annually or at shorter 
or longer periods and whether payable to a 
nonresident alien individually or to an indi- 
vidual citizen or resident of the United States 
or to a partnership: Provided, That the com- 
missioner may authorize such tax to be de- 
ducted and withheld in the case of interest 
upon any such bonds, mortgages, deeds of 
trust or other obligations, the owners of which 
are not known to the withholding agent. Such 
deduction and withholding shall not be re- 
quired in the case of a citizen or resident 
entitled to receive such interest, if he files 
with the withholding agent on or before Feb. 
1, a signed notice in writing claiming the 
benefit of the credits provided in subdivisions 
(c) and (d) of section 216; nor in the case 
of a nonresident alien individual if so provided 
for in regulations prescribed by the commis- 
sioner under section 217. 

(c) Every individual, corporation, or part- 
nership required to deduct and withhold any 
tax under this section shall make return 
thereof on or before March 1 of each year 
and shall on or before June 15 pay the tax 
to the official of the United States govern- 
ment authorized to receive it. Eveiy such in- 
dividual, corporation or partnership is hereby 
made liable for such tax and is hereby indem- 
nified against the claims and demands of any 
individual, corporation or partnership for the 
amount of any payments made in accordance 
with the provisions of this section. 

(d) Income upon which any tax is required 
to be withheld at the source under this sec- 
tion shall be included in the return of the 
recipient of sudh income, but any amount of 
tax so withheld shall be credited against the 
amount of income tax as computed in such 
return. 

(e) If any tax required under this section 
to be deducted and withheld is paid by the 
recipient of the income, it shall not be re- 
collected from the withholding agent: nor in 
cases in which the tax is so paid shall any 
penalty be imposed iipon or collected from the 
recipient of the income or the withholding 
agent for failure to return or pay the same, 
unless such failure was fraudulent and for the 
purpose of evading payment. 

Credit for Taxes. 

Sec. 222. (a) That the tax computed under 
Part II. of this title shall be credited with: 

(1) In the caso of a citizen of the United 
States, the amount of any income, war profits 
and excess profits taxes paid during the 
taxable year to any foreign country, upon 
income derived from sources therein, or to 
any possession of the United States: and 

(2) In the case of a resident of the United 
States the amount of any such taxes paid 
duriner the tnxable year to any possession of 
the United States; and 

(3) In the case of an alien resident of the 
United States who is a citizen or subject of 
a foreign country, the amount of any such 
taxes paid during the taxable year to such 
country, upon income derived from sources 
therein, if such country, in imposing such 
taxes, allows a similar credit to citizens of the 
United States residing in such country; and 

(-1) In the case of any such individual who 
is a member of a partnership or a beneficiary 
of an estate or trust, his proportionate share 
of such tax o s of th^ pai-tnershin or the estate 
or trust paid during- the taxable year to a 
foreign country or to any possession of the 
United States, as the case may b". 

(b) If accrued taxes when paid differ from 
the amounts claimed as credits by the tax- 
payer, or if any tax paid is refunded in whole 



44 



ALMANAC AND YEAR-BOOK FOR 1920. 



or in part, the taxpayer shall notify the com- 
missioner, who shall redetermine the amount 
of the tax due under Part II. of this title for 
the year or years affected, and the amount of 
tax due upon such redetermination, if any. 
shall be paid by the taxpayer upon notice and 
demand by the collector, or the amount of 
tax overpaid, if any, shall be credited or re 
funded to the taxpayer in accordance with the 
provisions of section 252. In the case of such 
a tax accrued but not paid, the commissioner 
as a condition precedent to the allowance of 
this credit may require the taxpayer to give a 
bond with sureties satisfactory to and to be 
approved by the commissioner in such pena] 
sum as the commissioner may require, condi 
tioned for the payment by the taxpayer of any 
amount of tax found due upon any such re- 
determination; and the bond herein prescribed 
shall contain such further conditions as the 
commissioner may require. 

(c) These credits shall be altowed only if the 
taxpayer furnishes evidence satisfactory to the 
commissioner showing- the amount of income 
derived from sources within such foreign coun- 
try or such possession of the United States, 
and all other information necessary for the 
computation of such credits. 

Individual Returns. 
Sec. 223. That every individual having- a net 
income for the taxable year of $1,000 or over 
if single or if married and not living- with 
husband or wife, or of $2,000 or over if 
married and living 1 with husband or wife, 
shall make under oath a return stating- spe- 
cifically the items of his gross income and 
the deductions and credits allowed by this 
title. If a husband and wife living- together 
have an aggregate net income of $2,000 or 
over, each shall make such -a return unless 
the income of each is included in a single 
joint return. 

If the taxpayer is unable to make his own 
return, the return shall be made by a duly 
authorized agent or by the guardian or other 
person charged with the care of the person 
or property of such taxpayer. 

Partnership Returns. 

Sec. 224. That every partnership shall make 
a return for each taxable year, stating- spe- 
cifically the items of its gross income and the 
deductions allowed by this title, and shall in- 
clude in the return the names and addresses 
of the individuals who would be entitled to 
share in the net income if distributed and the 
amount of the distributive share of each indi- 
vidual. The return shall be sworn to by any 
one of the partners. 

Fiduciary Returns. 

Sec. 225. That every fiduciary (except re- 
ceivers appointed by authority of law in pos- 
session of part only of the property of an in- 
dividual) shall make under oath a return for 
the individual, estate or trust for which he 
acts (1) if the net income of such individual 
is 351,000 or over if single or if married and 
not hying- with husband or wife, or $2,000 or 
over if married and living- with husband or 
wife, or (2) if the net income of such estate 
or trust is $1,000 or over or if any beneficiary 
of such estate or trust is a nonresident alien, 
stating- specifically the items of the gross in- 
come and the deductions and credits allowed 
by this title. Under such regulations as the 
commissioner with the approval of the secre- 
tary may prescribe, a return made by one of 
two or more joint fiduciaries and filed in the 
office of the collector of the district where 
such fiduciary resides shall be a sufficient com- 
pliance with the above requirement. The 
fiduciary shall make oath that he has suffi- 
cient knowledg-e of the affairs of such indi- 
vidual, estate or trust to enable him to make 
the return, and that the same is, to the best 
of his knowledg-e and belief, true and correct. 



Fiduciaries required to make returns under 
this act shall be subject to all the provisions 
of this act which apply to individuals. 
Returns When Accounting Period Changed. 
Sec. 226. That if a taxpayer, with the ap- 
proval of the commissioner, chang-es the basia 
of computing- net income from fiscal year to 
calendar year a separate return shall be made 
for the period between the close of the last 
fiscal year for which return was made and the 
following- Dec. 31. If the change is from cal* 
endar year to fiscal year, a separate return 
shall be made for the period between the close 
of the last calendar year for which return was 
made and the date designated as the close ol 
the fiscal year. If the change is from one 
fiscal year to another fiscal year a separate 
return shall be made for the period betweec 
the close of the former fiscal year and the 
date designated as the close of the new fisca: 
year. If a taxpayer making his first returr 
for income tax keeps his accounts on the basis 
of a fiscal year he shall make a separate re- 
turn for the period between the beginning oJ 
the calendar year in which such fiscal yeai 
ends and the end of such fiscal year. 

In all of the above cases the net income 
shall be computed on the basis of such perioc 
for which separate return is made, and the 
tax shall be paid thereon at the rate for the 
calendar year in which such period is in- 
cluded: and the credits provided in subdivi- 
sions (c) and (d) of section 216 shall be re- 
duced respectively to amounts which bear the 
same ratio to the full credits provided in suet 
subdivisions as the number of months IB 
such period bears to twelve months. 

Time and Place for Filing Returns. 
Sec. 227. (a) That returns shall be made 
on or before the fifteenth day of the third 
month following- the close of the fiscal year, 
or, if the return is made on the basis of the 
calendar year, then the return shall be made 
on or before the 15th day of March. The 
commissioner may grant a reasonable exten- 
sion of time for filing returns whenever in his 
judgment good cause exists and shall keep 
a record of every such extension and the rea- 
son therefor. Except in the case of tax- 
payers who are abroad, no such extension shall 
be for more than six months. 

(b) Returns shall be made to the collector 
for the district in which is located the legal 
residence or principal place of business of the 
person making- the return, or, if he has no 
legal residence or principal place of business 
in the United States, then to the collector at 
Baltimore, Md. 

Understatement in Returns. 
Sec. 228. That if the collector or deputy col- 
lector has reason to believe that the amount 
of any income returned is understated, he 
shall give due notice to the taxpayer making- 
the return to show cause why the amount of 
the return should not be increased, and upon 
proof of the amount understated, may increase 
the same accordingly. Such taxpayer may 
furnish sworn testimony to prove any relevant 
facts and if dissatisfied with the decision of 
the collector may appeal to the commissioner 
for his decision, under such rules of pro- 
cedure as may be prescribed by the commis- 
sioner with the approval of the secretary. 
PART III. CORPORATIONS. 

Tax on Corporations. 

Sec. 230. (a) That, in lieu of the taxes im- 
posed by section 10 of the revenue act of 
1916, as amended by the revenue act of 1917, 
and by section 4 of the revenue act of 1917, 
there shall be levied, collected and paid for 
each taxable year upon the net income of every 
corporation a tax at the following- rates: 

(1) For the calendar year 1918. 12 per 
centum of the amount of the net income in 



ALMANAC AND YEAR-BOOK FOR 1920. 



45 



excess of the credits provided in section 236: 
and 

(2) For each calendar year thereafter. 10 
per centum of such excess amount. 

(b) For the purposes of the act approved 
March 21. 1918, entitled "An act to provide 
for the operation of transportation systems 
while under federal control, for the just com- 
pensation of their owners, and for other pur- 
poses." five-sixths of the tax imposed by para- 
graph (1) of subdivision (a) and four-fifths 
of the tax imposed by paragraph (2) of sub- 
division (a) shall be treated as levied by an 
act in amendment of Title I. of the revenue 
act of 1917. 

Conditional and Other Exemptions. 

Sec. 231. That the following- organizations 
shall be exempt from taxation under this 
title 

(1) Labor, agricultural or horticultural or- 
ganizations; 

(2) Mutual saving's banks not having a cap- 
ital stock represented by shares; 

(3) Fraternal beneficiary societies, orders or 
associations, (a) operating under the lodge 
system or for the exclusive benefit of the 
members of a fraternity itself operating under 
the lodge system, and (b) providing for the 
payment of life, sick, accident or other ben- 
efits to the members of such society, order or 
association or their dependents; 

(4) Domestic building and loan associations 
and co-operative banks without capital stock 
organized and operated for mutual purposes | 
and without profit; 

(5) Cemetery companies owned and operated 
exclusively for the benefit of their members; 

(6) Corporations organized and operated ex- 
clusively for religious, charitable, scientific 
or educational purposes, or for the prevention 
of cruelty to children or animals, no part of 
the net earnings of which inures tp the benefit 
of any private stockholder or individual; 

(7) Business leagues, chambers of commerce 
or boards of trade, not organized for profit 
and no part of the net earnings of which 
inures to the benefit of any private stockholder 
or individual; 

(8) Civic leagues or organizations not or- 
ganized for profit but operated exclusively for 
the promotion of social welfare; 

(9) Clubs organized and op3rated exclusively 
for pleasure, recreation and other nonprofitable 
purposes, no part of the net earnings of which 
inures to the benefit of any private stock- 
holder or member: 

(10) Farmers' or other mutual hail, cyclone 
or fire insurance companies, mutual ditch or 
irrigation companies, mutual or co-operative 
telephone companies, or like organizations of 
a purely local character, the income 'of which 
consists solely of assessments, dues and fees 
collected from members for the sole purpose 
of meeting- expenses: 

(11) Farmers', fruit growers' or like associ- 
ations, organized and operated as sales agents 
for the purpose of marketing the products of 
members and turning back to them the pro- 
ceeds of sales, less the necessary selling ex- 
penses, on the bas's of the quantity of 
produce furnished by them; 

(12) Corporations organized for the exclu- 
sive purpose of holding title to property, col- 
lecting income therefrom and turning over the 
entire amount thereof, less expenses, to an or- 
ganization which itself is exempt from the tax 
imposed by this title; 

(13) Federal land banks and national farm- 
loan associations as provided in section 26 
of the act approved July 17, 1916. entitled 

An act to provide capital for agricultural de- 
velopment, to create standard forms of invest- 
ment based upon farm mortgage, to equalize 
rates of interest upon farm loans, to furnish 
a market for United States bonds, to create 



government depositaries and financial agents 
for the United States and for other purposes": 

(14) Personal service corporations. 
Net Income Defined. 

Sec. 232. That in the case of a corporation 
subject to the tax imposed by section 230 the 
term "net income" means the gross income as 
defined in section 233 less the deductions al- 
lowed by section 234. and the net income shall 
be computed on the same basis as is pro- 
vided in subdivision (b) of section 212 or in 
section 226. 

Gross Income Defined. 

Sec. 233. (a) That in the case of a cor- 
poration subject to the tax imposed by sec- 
tion 230 the term "gross income" means the 
gross income as defined in section 213. ex- 
cept that: 

(1) In the case of life insurance companies 
there shall not be included in gross income 
such portion of any actual premium received 
from any individual policyholder as is paid 
back or credited to or treated as an abate- 
ment of premium of such policyholder within 
the taxable year. 

(2) Mutual marine insurance companies shall 
include in gross income the gross premiums 
collected and received by them less amounts 
paid for reinsurance. 

(b) In the case of a foreign corporation 
gross income includes only the gross income 
from sources within the United States, in- 
cluding the interest on bonds, notes or other 
interest-bearing obligations of residents, cor- 
porate or otherwise, dividends from resident 
corporations, and including- all amounts re- 
ceived (although paid under a contract for 
the sale of goods or otherwise) representing 
profits on the manufacture and disposition of 
goods within the United States. 
Deductions Allowed. 

Sec. 234. (a) That in computing the net 
income of a corporation subject to the tax 
imposed by section 230 there shall be allowed 
as deductions: 

(1) All the ordinary and necessary expenses 
paid or incurred during the taxable year in 
carrying on any trade or business, including a 
reasonable allowance for salaries or other com- 
pensation for personal services actually ren- 
dered, and including rentals or other payments 
required to be made as a condition to the 
continued use or possession of property to 
which the corporation has not taken or is 
not taking title, or in which it has no equity; 

(2) All interest paid or accrued within the 
taxable year on its indebtedness, except on 
indebtedness incurred or continued to purchase 
or carry obligations or securities (other than 
obligations of the United States issued after 
Sept. 24, 1917) the interest upon which is 
wholly exempt from taxation under this title 
as income to the taxpayer, or, in the case of 
a foreign corporation, the proportion of such 
interest which the amount of its gross in- 
come from sources within the United States 
bears to the amount of its gross income from 
all sources within and without the United 
States; 

(3) Taxes paid or accrued within the tax- 
able year imposed (a) by the authority of the 
United States, except income, war profits and 
excess profits taxes: or (b) by the authority 
of any of its possessions, except the amount of 
income, war profits and excess profits taxes 
allowed as a credit under section 238: or (c) 
by the authority of any state or territory, or 
any county, school district, municipality or 
other taxing subdivision of any state or ter- 
ritory, not including those assessed against 
local benefits of a kind tending to increase the 
value of the property assessed; or (d) in the 
case of a domestic corporation, by the au- 
thority of any foreign country, except the 
amount of income, war profits and excess 



46 



ALMANAC AND YEAR-BOOK FOR 1920. 



profits taxes allowed as a credit under sec- 
tion 238: or (e) in the case of a foreign cor- 
poration, by the authority of any foreign 
country (except income, war profits and ex- 
cess profits taxes, and taxes assessed against 
local benefits of a kind tending to increase the 
value of the property assessed), upon the 
property or business: Provided. That in the 
case of obligors specified in subdivision (b) 
of section 221 no deduction for the payment 
of the tax imposed by this title or any other 
tax paid pursuant to the contract or provi- 
sion referred to in that subdivision, shall be 

(4) Losses sustained during- the taxable year 
and not compensated for by insurance or 

(5) Debts ascertained to be worthless and 
charged off within the taxable year; 

(6) Amounts received as dividends from a 
corporation which is taxable under this title 
upon its net income, and amounts received as 
dividends from a personal service corporation 
out of earnings or profits upon -which income 
tax has been imposed by act of congress; 

(7) A reasonable allowance for the exhaus- 
tion, wear and tear of property used in the 
trade or business, including a reasonable al- 
lowance for obsolescence; 

(8) In the case of buildings, machinery, 
equipment or other facilities constructed 
erected, installed or acquired, on or after April 
6 1917, for the production of articles con- 
tributing to the prosecution of the present 
war and in the case of vessels constructed or 
acquired on or after such date for the trans- 
portation of articles or men contributing; to 
the prosecution of the present war, there shall, 
be allowed a reasonable deduction for the 
amortization of such part of the cost of such 
facilities or vessels as has been borne by the 
taxpayer, but not again including any amount 
otherwise allowed under this title or previous 
acts of congress as a deduction in computing 
net income. At any time within three years 
after the termination of the present war the 
commissioner may, and at the request of the 
taxpayer shall, re-examine the return, and if 
he then finds as a result of an appraisal, or 
from other evidence that the deduction origi- 
nally allowed was incorrect, the taxes imposed 
by this title and by Title III. for the year 
or years affected shall be redetermined and the 
amount of tax due upon such redetermination 
if any, shall be paid upon notice and demand 
by the collector, or the amount of tax over- 
paid if any, shall be credited or refunded to 
the taxpayer in accordance with the provi- 
sions of section 252; 

(9) In the case of mines, oil and gas wella. 
other natural deposits and timber, a reason- 
able allowance for depletion and for depreda- 
tion of improvements, according to the pecul- 
iar conditions in each case, based upon cost 
including- cost of development not otherwise 
deducted: Provided, That in the case of such 
properties acquired prior to March 1, 191,i. 
the fair market value of the property (or the 
taxpayer's interest therein) on that date shall 
be taken in lieu of cost up to that date: Pro- 
vided further. That in the case of mines, oil 
and pas w^lls. discovered by the taxpayer on 
or after March 1. 1913, and not acquired as 
the result of purchase of a proven tract or 
lease, where the fair market value of the 
property is materially disproportionate to the 
-cost the depletion allowance phall be based 
upon the fair market value of the property at 
the date of the discovery, or within thirty 
days thereafter; such reasonable allowance in 
all the above cases to be made under rules 
and regulations to be prescribed by the com- 
missioner with the approval of the secretary 
In the case of leases the deductions allowed 
"by this paragraph shall be equitably appor- 
tioned between the lessor and lessee: 

(10) In the case of insurance companies, in 



addition to the above: (a) The net addition 
required by law to be made within the tax- 
able year to reserve funds (including in the 
case of assessment insurance companies the 
actual deposit of sums with state or terri- 
torial officers pursuant to law as additions to 
guaranty or reserve funds) ; and (b) the sums 
other than dividends paid within the taxable 
year on policy and annuity contracts; 

(11) In the case of corporations issuing pol- 
icies covering life, health and accident insur- 
ance combined in one policy issued on the 
\yeekly premium payment plan continuing for 
life and not subject to cancellation, in addition 
to the above, such portion of the net addition 
(not required by law) made within the tax- 
able year to reserve funds as the commissioner 
finds to be required for the protection of the 
holders of such policies only; 

(12) In the case of mutual marine insur- 
ance companies, there shall be allowed, in 
addition to the deductions allowed in para- 
graphs (1) to (10), inclusive, amounts re- 
paid to policyholders on account of premiums 
previously paid by them, and interest paid 
upon such amounts between the ascertainment 
and the payment thereof: 

(13) In the case of mutual insurance com- 
panies (other than mutual life or mutual 
marine insurance companies) requiring their 
members to make premium deposits to provide 
for losses and expenses, there shall be al- 
lowed, in addition to the deductions allowed 
in paragraphs (1) to (10). inclusive (unless 
otherwise allowed under such paragraphs), the 
amount of premium deposits returned to their 
policyholders and the amount of premium de- 
posits retained for the payment of losses, ex- 
penses and reinsurance reserves; 

(14) (a) At the time of filing return for 
the taxable year 1918 a taxpayer may file a 
claim in abatement based on the fact that he 
has sustained a substantial loss (whether or 
not actually realized by sale or other dispo- 
sition) resulting from any material reduction 
(not due to temporary fluctuation) of the 
value of the inventory for such taxable year, 
or from the actual payment after the close 
of such taxable year of rebates in pursuance 
of contracts entered into during such year 
upon sales made during such year. In such 
case payment of the amount of the tax cov- 
ered by such claim shall not be required until 
the claim is decided, but the taxpayer shall 
accompany his claim with a bond in double 
the amount of the tax covered by the claim, 
with sureties satisfactory to the commissioner, 
conditioned for the payment of any part of 
such tax found to be due. with interest. If 
any part of such claim is disallowed then the 
remainder of the tax due shall on notice and 
demand by the collector be paid by the tax- 
payer with interest at the rate of 1 per centum 
per month from the time the tax would have 
been due had no such claim been filed. If 
it is shown to the satisfaction of the com- 
missioner that such substantial loss has been 
sustained, then in computing- the taxes im- 
posed by this title and by Title III. the amount 
of such loss shall be deducted from the net 
income, (b) If no such claim is filed, but it 
is shown to the satisfaction of the commis- 
sioner that during the taxable year 1919 th^ 
taxpayer has sustained a substantial loss of 
the character above described then the amount 
of such loss shall be deducted from the net 
income fo^ the taxable year 1918 and the 
taxes imposed by this title and by Title III. 
for such year shall be redptermined accord- 
ingly. Any amoiint found to be d\ie to the 
taxpayer upon th* basis of such redetermina- 
tion shall be credited or refunded to the tax- 
payer in accordance with the provisions of 
section 252. 

(b) In the case of a forHgrn corporation the 
deductions allowed in subdivision (a), except 
those allowed in paragraph (2) and in clausea 



ALMANAC AND YEAR-BOOK FOE 1920. 



47 



(a), (b) and (c) of paragraph (3), shall be 
allowed only if and to the extent that they 
are connected with income arising- from a 
source within the United States; and the 
proper apportionment and allocation of the 
deductions with respect to sources of income 
within and without the United States shall 
be determined under rules and regulations pre- 
scribed by the commissioner with the approval 
of the secretary. 

Items Not Deductible. 

Sec. 235. That in computing- net income no 
deduction /shall in any case be allowed in re- 
spect of any of the items specified in sec- 
tion 215. 

Credits Allowed. 

Sec. 236. That for the purpose only of the 
tax imposed by section 230 there shall be al- 
lowed the following- credits: 

(a) The amount received as interest upon 
obligations of the United States and bonds 
issued by the War Finance corporation, which 
is included in gross income under section 233: 

(b) The amount of any taxes imposed by 
Title III. for the same taxable year: Provided, 
That in the case of a corporation which makes 
return for a fiscal year beginning- in 1917 and 
ending in 1918, in computing- the tax as pro- 
vided in subdivision (a) of section 205, the 
tax computed for the entire period under Title 
II. of the revenue act of 1917 shall be credited 
against the net income computed for the en- 
tire period under Title I. of the revenue act 
of 1916 as amended by the revenue act of 
1917 and under Title I. of the revenue act of 
1917, and the tax computed for the entire 
period under Title III. of this act at the rates 
prescribed for the calendar year 1918 shall 
be credited against the net income computed 
for the entire period under this title: and 

(c) In the case of a domestic corporation, 
$2,000. 

Payment of Tax at Source. 

Sec. 237. That in the case of foreigTi cor- 
porations subject to taxation under this title 
not engaged in trade or business within the 
United States and not having- any office or 
place of business therein, there shall be de- 
ducted and withheld at the source in the same 
manner and upon the same items of income 
as is provided in section 221 a tax equal to 
10 per centum thereof, and such tax shall be 
returned and paid in the same manner and 
subject to the same conditions as provided in 
that section: Provided. That in the case of 
interest described in subdivision (b) of that 
section the deduction and withholding- shall be 
at the rate of 2 per centum. 

Credit for Taxes. 

Sec. 238. (a) That in the case of a domes- 
tic corporation the total taxes imposed for the 
taxable year by this title and by Title III. 
shall be credited with the amount of any in- 
come, war profits and excess profits taxes paid 
during the taxable year to any foreign coun- 
try, upon income derived from sources therein, 
or to any possession of the United States. 

If accrued taxes when paid differ from the 
amounts claimed as credits by the corpora- 
tion, or if any tax paid is refunded in whole 
or in part, the corporation shall at once notify 
the commissioner, who shall redetermine the 
amount of the taxes due under this title and 
under Title III. for the year or years affected, 
and the amount of taxes due upon such re- 
determination, if any, shall be paid by the 
corporation upon notice and demand by the 
collector, or the amount of taxes overpaid, if 
any, shall be credited or refunded to the cor- 
poration in accordance with the provisions 
of section 252. In the case of such a tax 
accrued but not paid, the commissioner as a 
condition precedent to the allowance of this 
credit may require the corporation to give a 
bond with sureties satisfactory to and to be 
approved by him in such penal sum as he 



may require, conditioned for the payment by 
the taxpayer of any amount of taxes found 
due upon any such redetermination; and the 
bond herein prescribed shall contain such fur- 

| ther conditions as the commissioner may re- 

i quire. 

(b) This credit shall be allowed only if the 
taxpayer furnishes evidence satisfactory to the 
commissioner showing the amount of income 
derived from sources within such foreign coun- 
try or such possession of the United States, 
as the case may be, and all other information 
necessary for the computation of such credit. 

(c) If a domestic corporation makes a re- 
turn for a fiscal year beginning in 1917 and 
ending in 1918, only that proportion of this 
credit shall be allowed which the part of such 
period within the calendar year 1918 bears to 
the entire period. 

Corporation Returns. 

Sec. 239. That every corporation subject to 
taxation under this title and every personal 
service corporation shall make a return, stat- 
ing specifically the items of its gross income 
and the deductions and credits allowed by this 
title. The return shall be sworn to by the 
president, vice-president or other principal offi- 
cer and by the treasurer or assistant treasurer. 
If any foreign corporation has no office or 
place of business in the United States but 
has an agent in the United States, the return 
shall be made by the agent. In cases where 
receivers, trustees in bankruptcy, or assignees 
are operating- the property , or business of 
corporations, such receivers, trustees or as- 
signees shall make returns for such corpora- 
tions in the same manner and form as cor- 
porations are required to make returns. Any 
tax due on the basis of such returns made by 
receivers, trustees or assignees shall be col- 
lected in the same manner as if collected from 
the corporations of whose business or property 
they have custody and control. 

Returns made under this section shall be 
subject to the provisions of sections 226 and 
228. When return is made under section 226 
the credit provided in subdivision (c) of sec- 
tion 236 shall be reduced to an amount which 
bears the same ratio to the full credit therein 
provided as the number of months in the 
period for which such return is made bears 
to twelve months. 

Consolidated Returns. 

Sec. 240. (a) That corporations which are 
affiliated within the meaning of this section 
shall, under regulations to be prescribed by 
the commissioner, with the approval of the 
secretary, make a consolidated return of net 
income and invested capital for the purposes 
of this title and Title III. and the taxes there- 
under shall be computed and determined upon 
the basis of such return: Provided, That there 
shall be taken out of such consolidated net 
income and invested capital, the net income 
and invested capital of any such affiliated 
corporation organized after Aug. 1, 1914, and 
not successor to a then existing business, 50 
per centum or .more of whose gross income 
consists of gains, profits, commissions or other 
income, derived from a government contract 
or contracts made between April 6, 1917, and 
Nov. 11, 1918, both dates inclusive. In such 
case the corporation so taken out shall be sep- 
arately assessed on the basis of its own in- 
vested capital and net income and the remain- 
der of such affiliated group shall be assessed 
on the basis of the remaining consolidated in- 
vested capital and net income. 

In any case in which a tax is assessed upon 
the basis of a consolidated return, the total 
tax shall be computed in the first instance 
as a unit and shall then be assessed upon the 
respective affiliated corporations in such pro- 
portions as may be agreed upon among them, 
or. in the absence of any such agreement, 
then on the basis of the net income properly 



48 



ALMANAC AND YEAR-BOOK FOR 1920. 



assignable to each. There shall be allowed in 
computing- the income tax only one specific 
credit of $2,000 (as provided in section 23(3) ; 
in computing 1 the war profits credit (as pro- 
vided in section 311) only one specific exemp- 
tion of $3,000; and in computing- the excess 
profits credit (as provided in section 312) 
only one specific exemption of 83,000. 

(b) For the purpose pf this sectfon two or 
more domestic corporations shall be deemed 
to be affiliated (1) if one corporation owns 
directly or controls through closely affiliated 
interests or by a nominee or nominees sub- 
stantially all the stock of the other or others. 
or (2) if substantially all the stock of two 
or more corporations is owned or controlled 
by the same interests. 

(c) For the purposes of section 238 a do- 
mestic corporation which owns a majority of 
the voting- stock of a foreig-n corporation shall 
be deemed to have paid the same proportion 
of any income, war profits and excess profits 
taxes paid (but not including taxes accrued) 
by such foreign corporation during the tax- 
able year to any foreign country or to any 
possession of the United States upon income 
derived from sources without the United 
States which the amount of any dividends 
(not deductible under section 234) received 
by such domestic cprporation from such for- 
eign corporation during the taxable year bears 
to the total taxable income of such foreign 
corporation upon or with respect to which 
such taxes were paid: Provided, That in no 
such case shall the amount of the credit for 
euch taxes exceed the amount of such divi- 
dends (not deductible under section 234) re- 
ceived by such domestic corporation during 
the taxable year. 

Time and Place for Filing Returns. 

Sec 241. (a) That returns of corporations 
shall be made at the same time as is pro- 
vided in subdivision (a) of section 227 

(b) Returns shall be made to the collector 
of the district in which is located the prin- 
cipal place of business or principal office or 
agency of the corporation, or, if it has no 
principal place of business or principal office 
or agency in the United States, then to the 
collector at Baltimore, Md. 

PART IV. ADMINISTRATIVE PROVISIONS. 
Payment of Taxes. 

Sec 250 (a) That except as otherwise pro- 
vided in this section and sections 221 and 
237 the tax shall be paid in four install- 
ments, each consisting- of one-fourth of the 
total amount of the tax. The first install- 
ment shall be paid at the time fixecl by law 
for filing the return, and the second install- 
ment shall be paid on the fifteenth day of 
the third month, the third installment on the 
fifteenth day of the sixth month, and the 
fourth installment on the fifteenth day of 
the ninth month, after the time fixed by law 
for filing the return. 'Where an extension 
of time for filing a return is granted the 
time for payment of the first installment 
shall be postponed until the date of the ex- 
piration of the period of the extension, but 
the time for payment of the other install- 
ments shall not be postponed unless the com- 
missioner so provides in granting the ex- 
tension. In any case in which the time for 
the payment of any installment is at the 
request of the taxpayer thus postponed, there 
shall be added as part of such installment in- 
terest thereon at the rate of J 2 of 1 per 
centum per month from the time it would 
have been due if no extension had been 
granted, until paid. If any installment is 
not paid when due. the whole amount of the 
tax unpaid shall become due and payable 
upon notice and demand by the collector. 

The tax may at the option of the tax- 
payer be paid in a single payment instead of 



in installments, in which case the total 
amount shall be paid on or before the time 
fixed by law for filing the return, or where 
an extension of time for filing the return has 
been granted, on or before the expiration of 
the period of such extension. 

(b) As soon as practicable after the return 
is filed, the commissioner shall examine it. 
If it then appears that the correct amount 
of the tax is greater or less than that shown 
in the return, the installments shall be re- 
computed. If the amount already paid ex- 
ceeds that which should have been paid on 
the basis of the installments as recomputed, 
the excess so paid shall be credited against 
the subsequent installments; and if the 
amount already paid exceeds the correct 
amount of the tax, the excess shall be cred- 
ited or refunded to the taxpayer in accord- 
ance with the provisions of section 252. 

If the amount already paid is less than 
that which should have been paid, the dif- 
ference shall, to the extent not covered by 
any credits then due to the taxpayer under 
section 252, be paid upon notice and demand 
by the collector. In such case if the return 
is made in good faith and the understate- 
ment of the amount in the return is not due 
to any fault of the taxpayer, there shall be 
no penalty because of such understatement. 
If the understatement is due to negligence 
on the part of the taxpayer, but without in- 
tent to defraud, there shall be added as part 
of the tax 5 per centum of the total amount 
of the deficiency, plus interest at the rate 
of 1 per centum per month on the amount 
of the deficiency of each installment from 
the time the installment was due. 

If the understatement is false or fraudulent 
with intent to evade the tax, then, in lieu 
of the penalty provided by section 3176 of 
the revised statutes, as amended, for false or 
fraudulent returns willfully made, but in 
addition to other penalties provided by law 
for false or fraudulent returns, there shall 
be added as part of the tax 50 per centum 
of the amount of the deficiency. 

(c) If the return is made pursuant to sec- 
tion 3176 of the revised statutes as amend- 
ed, the amount of tax determined to be due 
under such return shall be paid upon notice 
and demand by the collector. 

(d) Except in the case of false or fraud- 
ulent returns with intent to evade the tax. 
the amount of tax due under any return shall 
be determined and assessed by the commissioner 
within five years after the return was due 
or was made, and no suit or proceeding for 
the collection of any tax shall be begun 
after the expiration of five years after the 
date when the return was due or was made. 
In the case of such false or fraudulent re- 
turns, the amount of tax due may be de- 
termined at any time after the return is 
filed, and the tax may be collected at any 
time after it becomes due. 

(e) If any tax remains unpaid after the 
date when it is due, and for ten days after 
notice and demand by the collector, then, 
except in the case of estates of insane, de- 
ceased, or insolvent persons, there shall be 
added as part of the tax the sum of 5 per 
centum on the amount due but unpaid, plus 
interest at the rate of 1 per centum per 
month upon such amount from the time it 
became due: Provided, That as to any such 
amount which is the subject of a bona fide 
claim for abatement such sum of 5 per 
centum shall not be added and the interest 
from the time the amount was due until the 
claim is decided shall be at the rate of % 
of 1 per centum per month. 

In the case of the first installment provided 
for in subdivision (a) the instructions print- 
ed on the return shall be deemed sufficient 



ALMANAC AND YEAR-BOOK FOR 1920. 



notice of the date when the tax is due and 
sufficient demand, and the taxpayer's com- 
putation of the tax on the return shall be 
deemed sufficient notice of the amount due. 
m In any case in which in order to en- 
force payment of a tax it is necessary for a 
Elector to cause a warrant of distraint to 
be served there shall also be added as part 
of the tax the sum of $5. 

(g-) If the commissioner finds that : tax- 
payer designs quickly to depart from the 
United States or to remove his property there- 
from or to conceal himself or his property 
therein or to do any other act tending .to 
p^Iudice or to render wholly or partly in- 
effectual proceedings to collect the tax for 
the taxable year then last past or the tax- 
able year then current unless such proceed- 
ings be brought without delay, the commis- 
sioner shall declare the taxable period for 
such taxpayer terminated at the end of the 
calendar month then last past and shall cause 
notice of such finding and declaration to be 
given the taxpayer, together with a Demand 
for immediate payment of the. tax for the 
taxable period so declared terminated and of 
the tax for the preceding taxable year or so 
much of said tax as is unpaid, whether or 
not the time otherwise allowed by law for 
filing return and paying the tax has expired; 
and such taxes shall thereupon become im- 
mediately due and payable. In any action 
or suit brought to enforce payment of taxes 
made due and payable by virtue of the pro- 
visions of this subdivision the finding of 
the commissioner, made as herein provided, 
whether made after notice to the taxpayer 
or not, shall be for all purposes presumptive 
evidence of the taxpayer's design. A tax- 
payer who is not in default in making any 
return or paying income, war-profits, or 
excess-profits tax under any act of congress 
mav furnish to the United States, under reg- 
ulations to be prescribed by the commissioner 
with the approval of the secretary, security 
approved by the commissioner that he will 
duly make the return next thereafter required 
to be filed and pay the tax next thereafter 
required to be paid. The commissioner may 
approve and accept in like manner security 
for return and payment of taxes made due 
and payable by virtue of the provisions of 
this subdivision, provided the taxpayer has 
paid in full all other income, war-profits or 
excess-profits taxes due from him under any 
act of congress. If security is approved and 
accented pursuant to the provisions of thfs 
subdivision and such further or other se- 
curity with respect to the tax or taxes cov- 
ered thereby is given as the commissioner 
shall from time to time find necessary and 
require, payment of such taxes shall not be 
enforced by any proceedings under the pro- 
visions of this subdivision prior to the ex- 
piration of the time otherwise allowed for 
paying such respective taxes. 

Receipts for Taxes. 

Sec. 251. That every collector to whom any 
payment of any tax is made under the pro- 
visions of this title shall upon request give 
to the person making such payment a full 
written or printed receipt, stating the amount 
paid and the particular account for which 
such payment was made; and whenever any 
debtor pays taxes on account of payments 
made or to be made by him to separate cred- 
itors the collector shall, if requested by such 
debtor, give a separate receipt for the tax 
paid on account of each creditor in such form 
that the debtor can conveniently produce 
such receipts separately to his several cred 
itors in satisfaction of their respective de 
mands up to the amounts stated in the re- 
ceipts; and such receipt shall be sufficient 
evidence in favor of such debtor to justify 



him in withholding from his next payment 



to his creditpr the amount therein stated; 
but the creditor may, upon giving to his 
debtor a full written receipt acknowledging 
the payment to him of any sum actually 
paid and accepting the amount of tax paid 
as aforesaid (specifying the same) as a fur- 
ther satisfaction of the debt to that amount, 
require the surrender to him of such collect- 
or's receipt. 

Refunds. 

Sec. 252. That if. upon examination of 
any return of income made pursuant to this 
act, the act of Aug. 5, 1909. entitled "An 
act to provide revenue, equalize duties, and 
encourage the industries of the United States, 
and for other purposes." the act of Oct. 3, 
1913, entitled "An act to reduce tariff duties 
and to provide revenue for the government, 
and for other purposes," the revenue act 
f 1916, as amended, or the revenue act of 
1917. it appears that an amount of income, 
war-profits or excess-profits tax has been paid 
n excess of that properly due. then, not- 
withstanding- the provisions of section 3228 
>f the revised statutes, the amount of the 
xcess shall be credited against any income, 
war-profits or excess-profits taxes, or install- 
ment thereof, then due from the taxpayer 
inder any other return, and any balance of 
mch excess shall bo immediately refunded 
o the taxpayer: Provided, That no such 
credit or refund shall be allowed or made 
after five years from the date when the re- 
urn was due, unless before the expiration of 
such five years a cla'm therefor is filed by 
;he taxpayer. 

Penalties. 

See. 253. That any individual, corporation or 
partnership required under this title to pay 
or collect any tax, to make a return or to 
supply information, who fails to pay or col- 
lect such tax, to make such return, or to 
supply such information at the time or times 
required under this title, shall be liable to a 
penalty of not more than SI. 000. Any indi- 
vidual, corporation or partnership, or any offi- 
cer or employe of any corporation or member 
or employe of a partnership, who "willfully 
refuses to pay or collect such tax. to make 
such return, or to supply such information 
at the time or times required under this title, 
or who willfully attempts in any manner to 
defeat or evade the tax imposed by this title, 
shall be guilty of a misdemeanor an/1 shall be 
fined not more than &10.000 or imprisoned 
for not more than one year, or both, together 
with the costs of prosecution. 

Returns of Payments of Dividends. 

See. 254. That every corporation subject to 
the tax imposed by this title and every per- 
sonal service corporation shall, when required 
by the commissioner, render a correct return 
duly verified under oath, of its payments of 
dividends, stating the name and address of 
each stockholder, the number of shares owned 
by him and the amount of dividends paid to 
him. 

Returns of Brokers. 

Sec. 255. That every individual, corporation 
or partnership doing business as a broker 
shall, when required by the commissioner, 
render a correct return duly verified under oath, 
under such rules and regulations as the com- 
missioner, with the approval of the secretary, 
may prescribe, showing the names of cus- 
tomers for whom such individual, corporation 
or partnership has transacted any business, 
with such details as to the profits, losses or 
other information which the commissioner may 
require, as to each of such customers, as will 
enable the commissioner to determine whether 
all income tax due on profits or gains of such 
customers has been paid. 



so 



ALMANAC AND YEAR-BOOK FOR 1920. 



Information at Source. 

Sec. 256. That all individuals, corporations 
and partnerships, in whatever capacity act- 
ing:, including- lessees or mortgagors of real or 
perspnal property, fiduciaries and employers, 
making 1 payment to another individual, corpo- 
ration or partnership, of interest, rent, salaries, 
wages, premiums, annuities, compensations, 
remunerations, emoluments or other fixed or 
determinable g-ains, profits and income (other 
than payments described in sections 254 and 
255). of $1.000 or more in any taxable year, 
or, in the case of such payments made by the 
United States, the officers or employes of the 
United States having- information as to such 
payments and reauired to make returns in re- 
g-ard thereto by the regulations hereinafter 
provided for. shall render a true and accurate 
return to the commissioner, under such regu- 
lations and in such form and manner and to 
such extent as may be prescribed by him with 
the approval of the secretary, setting; forth 
the amount of such gains, profits and income, 
and the name and address of the recipient of 
such payment. 

Such returns may be required, regardless of 
amounts (1) in the case of payments of in- 
terest upon bonds, mortgages, deeds of trust 
or other similar obligations of corporations, 
and (2) in the case of collections of items 
(not payable in the United States) of interest 
upon, the bonds of foreign countries and in- 
terest upon the bonds of and dividends from 
foreign corporations by individuals, corpora- 
tions or partnerships, undertaking as a mat- 
ter of business or for profit the collection of 
foreign payments of such interest or dividends 
by means of coupons, checks or bills of ex- 
change. 

When necessary to make effective the pro- 
visions of this section the name and address 
of the recipient of income shall be furnished 
upon demand of the individual, corporation or 
partnership paying the income. 

The provisions of this section shall apply 
to the calendar year 1918 and each calendar 
year thereafter, but shall not apply to the 
payment of interest on obligations of the 
United States. 

Returns to Be Public Records. 

Sec. 257. That returns upon which the tax 
has been determined by the commissioner shall 
constitute public records; but they shall be 
open to inspection only upon order of the 
president and under rules and regulations pre- 
scribed by the secretary and approved by the 
president: Provided. That the proper officers 
of any state imposing an income tax may, 
upon the request of the governor thereof, 
have access to the returns of any corpora- 
tion, or to an abstract thereof showing the 
name and income of the corporation, at such 
times and in such manner as the secretary 
may prescribe: Provided further. That all 
bona fide stockholders of record owning 1 
per centum or more of the outstanding stock 
of any corporation shall, upon making request 
of the commissioner, be allowed to examine 
the annual income returns of such corpora- 
tion and of its subsidiaries. Any stockholder 
who pursuant to the provisions of this sec- 
tion is allowed to examine the return of any 
corporation, and who makes known in any 
manner whatever 'not provided by law the 
amount or source of income, profits, losses, 
expenditures or any particular thereof, set 
forth or disclosed in any such return, shall 
be guilty of a misdemeanor and be punished 
by a fine not exceeding SI, 000, or by im- 
prisonment not exceeding one year, or both. 

The commissioner shall, as soon as practi- 
cable in each year, cause to be prepared and 
made available to public inspection in such 
manner as he may determine, in the office of 
the collector in each internal revenue district 
and in such other places as he may deter- 
mine, lists containing the names and the post- 



office addresses of all individuals making in- 
come tax returns in such district. 
Publication of Statistics. 

Sec. 258. That the commissioner, with the 
approval of the secretary, shall prepare and 
publish annually statistics reasonably avail- 
able with reepect to the operation of the in- 
come, war profits and excess profits tax laws, 
including classifications of taxpayers and of 
income, the a mounts allowed as deductions, 
exemptions and credits, and any other facts 
deemed pertinent and valuable. 

Collection of Foreign Items. 

Sec. 259. That all individuals, corporations 
or partnerships undertaking as a matter of 
business or for profit the collection of foreign 
payments of interest or dividends by means 
of cpupons. checks or bills of exchange shall 
obtain a license from the commissioner and 
shall be subject to such regulations enabling 
the government to obtain the information re- 
quired under this title as the commissioner, 
with the approval of the secretary, shall pre- 
scribe: and whoever knowingly undertakes to 
collect such payments without having obtained 
a license therefor, or without complying with 
such regulations, shall be guilty of a misde- 
meanor and shall be fined not more than 
$5.000, or imprisoned for not more than one 
year, or both. 

Citizens of United States Possessions. 

Sec. 260. That any individual who is a citi- 
zen of any possession of the United States 
(but not otherwise a citizen of the United 
States) and who is not a resident of the 
United States, shall be subject to taxation 
under this title only as to income derived 
from sources within the United States, and in 
such case the tax shall be computed and paid 
in the same manner and subject to the same 
conditions as in the case of other persons 
who are taxable only as to income derived 
from such sources. 

Porto Rico and Philippine Islands. 

Sec. 261. That in Porto Rico and the Philip- 
pine islands the income tax shall be levied, 
assessed, collected and paid in accordance with 
the provisions of the revenue act of 1916 as 
amended. v 

Returns shall be made and taxes shall be 
paid under Title I. of such act in Porto Rico 
or the Philippine islands, as the case may be. 
by (1) every individual who is a citizen or 
resident of Port9 Rico or the Philippine 
islands or derives income from sources therein, 
and (2) every corporation created or organ- 
ized in Porto Rico or the Philippine islands 
or deriving income from sources therein. An 
individual who is neither a citizen nor a resi- 
dent of Porto Rico or the Philippine islands 
but derives income from sources therein, shall 
be taxed in Porto Rico or the Philippine 
islands as a nonresident alien individual, and 
a corporation created or organized outside 
Porto Rico er the Philippine islands and de- 
riving income from sources therein shall be 
taxed in Porto Rico or the Philippine islands 
as a foreign corporation. For the purposes of 
section 216 and of paragraph (6) of subdi- 
vision (a) of section 234 a tax imposed in 
Porto Rico or the Philippine islands upon the 
net income of a corporation shall not be 
deemed to be a tax under this title. 

The Porto Rican or Philippine legislature 
shall have power by due enactment to amend, 
alter, modify or repeal the income tax laws 
in force in Porto Rico or the Philippine 
islands, respectively. 

TITLE III. WAR-PROFITS AND EXCESS- 
PROFITS TAX. 
Part I. General Definitions. 
Sec. 300. That when used in this title the 
terms "taxable year." "fiscal year," "personal 



ALMANAC AND YEAR-BOOK FOB 1920. 



51 



service corporation," "paid or accrued," and 
"dividends" shall have the same meaning- as 
provided lor the purposes of income tax in 
sections 200 and 201. The first taxable year 
for the purposes of this title shall be the 
same as the first taxable year for the pur- 
poses of the income tax under Title II. 
Part II. Imposition of Tax. 

Sec. 301. (a) That in lieu of the tax im- 
posed by Title II. of the revenue act of 1917. 
but in addition to the other taxes imposed 
by this act. there shall be levied, collected 
and paid for the taxable year 1918 upon the 
net income of every corporation a tax equal 
to the sum of the following: 
First Bracket. 

30 per centum of the amount of the net 
income in excess of the excess profits credit 
(determined under section 312) and not in 
excess of 20 per centum of the invested 
capital; 

Second Bracket. 

65 per centum of fhe amount of the net 
income in excess of 20 per centum of the 
invested capital; 

Third Bracket. 

The sum. if any, by which 80 per centum 
of the amount of the net income in excess 
of the war-profits credit (determined under 
section 311) exceeds the amount of the tax 
computed under the first and second brackets. 

(b) For the taxable year 1919 and each 
taxable year thereafter there shall be levied, 
collected and paid upon the net income of 
every corporation (except corporations tax- 
able under subdvision (c) of this section) a 
tax equal to the sum of the following". 

First Bracket 

20 per centum of the amount of the net 
income in excess of the excess profits credit 
(determined under section 312) and not in 
excess of 20 per centum of the invested 
capital; 

Second Bracket 

40 per centum of the amount of the net 
income in excess of 20 per centum of the 
invested capital. 

(c) For the taxable year 1919 and each 
taxable year thereafter there shall be levied, 
collected and paid upon the net income of 
every corporation which derives in such year 
a net income of more than $10,000 from 
any government contract or contracts made 
between April 6, 1917, and Nov. 11, 1918, 
both dates inclusive, a tax equal to the sum 
of the following- : 

(1) Such a portion of a, tax computed at 
the rates specified in subdivision (a) as the 
part of the net income attributable to such 
government contract or contracts bears to 
the entire net income. In computing euch 
lix the excess-profits credit and the war- 
profits credit applicable to the taxable year 
Shall be used; 

(2) Such a portion of a tax computed at 
the rates specified in subdivision (b) as the 
part of the net income not attributable to 
such government contract or contracts bears 
to the entire net income. 

For the purpose of determining the part 
of the net income attributable to such gov- 
ernment contract or contracts, the proper ap- 
portionment and allocation of the deductions 
with respect to gross income derived from 
such government contract or contracts and 
from other sources, respectively, shall be 
determined under rules and regulations pre- 
scribed by the commissioner with the ap- 
proval of the secretary. 

(d) In any case where the full amount 
of the excess-profits credit is not allowed un- 
der the first bracket of subdivision (a) or 

(b). by reason of the fact that such credit 
is in excess of 20 per centum of the invested 



capital, the part not so allowed shall be de- 
ducted from the amount in the second bracket. 

(e) For the purposes of the act approved 
March 21, 1918, entitled "An act to pro- 
vide for the operation of transportation sys- 
tems while under federal control, for the just 
compensation of their owners, and for other 
purposes." the tax imposed by this title shall 
be treated as levied by an act in amendment 
of Title II. of the revenue act of 1917. 

Sec. 302. That the tax imposed by subdi- 
vision (a) of section 301 shall in no case 
be more than 30 per centum of the amount 
of the net income in excess of $3,000 and not 
in excess of $20,000, plus 80 per centum of 
the amount of the net income in excess ol 
$20,000; the tax imposed by subdivision (b) 
of section 301 shad in no case be more 
than 20 per centum of the amount of the 
net income in excess of $3,000 and not in 
excess of $20,000, plus 40 per centum of 
the amount of the net income in excess of 
$20,000; and the above limitations shall ap- 
ply to the taxes computed under subdivisions 
(a) and (b) of section 301. respectively, 
when used in subdivision (c) of that sec- 
tion. Nothing- in this section shall be con- 
strued in such manner as to increase the tax 
imposed by section 301. 

Sec. 303. That if part of the net income 
of a corporation is derived (1) from a trade 
or business (or a branch of a trade or busi- 
ness) in which the employment of capital is 
necessary, and (2) a part (constituting not 
less than 30 per centum of its total net in- 
come) is derived from a separate trade or 
business (or a distinctly separate branch of 
the trade or business) which if constituting 
the sole trade or business would bring it 
within the class of "personal service corpora- 
tions," then (under regulations prescribed by 
the commissioner with the approval of the 
secretary) the tax upon the first part of such 
net income shall be separately computed (al- 
lowing in such computation only the same 
proportionate part of the credits authorized 
in sections 311 and 312). and the tax upon 
the second part shall be the same percentage 
thereof as the tax so computed upon the 
first part is of such first part: Provided, 
That -the tax upon such second part shall in 
no case be less than 20 per centum thereof, 
unless the tax upon the entire net income, if 
computed without benefit of this section, 
would constitute less than 20 per centum of 
such entire net income, in which event the 
tax shall be determined upon the entire net 
income, without reference, to this section, as 
other taxes are determined under this title. 
The total tax computed under this section 
shall be subject to the limitations provided 
in section 302. 

Sec. 304. (a) That the corporations enu- 
merated in section 231 shall, to the extent 
that they are exempt from income tax under 
Title II.. be exempt from taxation under this 
title. 

(b) Any corporation whose net income for 
the taxable year is less than $3.000 shall be 
exempt from taxation under this title. 

(c) In the case of any corporation engaged 
in the mining of gold, the portion of the net 
income derived from the mining of gold shall 
be exempt from the tax imposed by this title, 
and the tax on the remaining pprtion of the 
net income shall be the proportion ol a tax 
cpmputed without the benefit of this subdi- 
vision which such remaining portion of the 
net income bears to the entire net income. 

Sec. 305. That if a tax is computed under 
this title for a period of less than twelve 
months, the specific exemption of $3.000. 
wherever referred to in this title, shall be 
reduced to an amount which is the same 
proportion of $3,000 as the number of 
months in the period is of twelve months. 



ALMANAC AND YEAR-BOOK FOR 1920, 



PART III. CREDITS. 

Sec. 310. That as used in this title the term 
"prewar period" means the calendar years 
1911, 1912 and 1913, or. if a corporation 
was not in existence during- the whole of such 
period, then as many of such years during 1 
the whole of which the corporation was in 
existence. 

Sec. 311. (a) That the war profits credit 
shall consist of the sum of: 

(1) A specific exemption of 83,000: and 

(2) An amount equal to the average net 
income of the corporation for the prewar 
period, plus or minus, as the case may be, 
10 per centum of the difference between the 
average invested capital for the prewar period 
and the invested capital for the taxable year. 
If the tax is computed for a period of less 
than twelve months such amount shall be re- 
duced to the same proportion thereof as the 
number of months in the period is of twelve 
months. 

(b) If the corporation had no net income 
for the prewar period, or if the amount com- 
puted under paragraph (2) of subdivision (a) 
is less than 10 per centum of its invested 
capital for the taxable year, then the war 
profits credit shall be the sum of: 

(1) A specific exemption of $3,000: and 

(2) An amount equal to 10 per centum of 
the invested capital for the taxable year. 

(c) If the corporation was not in existence 
during- the whole of at least one calendar 
year during- the prewar period, then, except 
as provided in subdivision (d) , the war profits 
credit shall be the sum of: 

(1) A specific exemption of $3,000: and 

(2) An amount equal to the same percent- 
age of the invested capital of the taxpayer 
for the taxable year as the average percent- 
age of net income to invested capital for the 
prewar period, of corporations engag-ed in a 
trade or business of the same general class as 
that conducted by the taxpayer: but such 
amount shall in no case be less than 10 per 
centum of the invested capital of the tax- 
payer for the taxable year. Such average per- 
centage shall be determined by the commis- 
sioner on the basis of data contained in re- 
turns made under Title II. of the revenue act 
of 1917, and the average known as the 
median shall be used. If such average per- 
centage has not been determined and published 
at least 30 days prior to the time when the 
return of the taxpayer is due, then for pur- 
poses of such return 10 per centum shall be 
used in lieu thereof: but such average per- 
centage when determined shall be used for 
the purposes of section 250 in determining- the 
correct amount of the tax. 

(d) The war profits credit shall be deter- 
mined in the manner provided in subdivision 
(b) instead of in the manner provided in 
subdivision (c), in the case of any corpora- 
tion which was not in existence during- the 
whole of at least one calendar year during 
the prewar period, if (1) a majority of its 
stock at any time during- the taxable year 
is owned or controlled, directly or indirectly, 
by a corporation which was in existence dur- 
ing- the whole of at least one calendar year 
during the prewar period, or if (2) 50 per 
centum or more of its gross income (as com- 
puted under section 233 for income tax pur- 
poses) consists of gains, profits, commissions, 
or other income, derived from a government 
contract or contracts made between April 6, 
1917, and Nov. 11. 1918. both dates inclusive. 

(e) A foreign corporation shall not be en- 
titled to a specific exemption of S3, 000. 

Sec. 312. That the excess profits credit shall 
consist of a specific exemption of $3,000 plus 
an amount equal to 8 per centum of the in- 
vested capital for the taxable year. 

A foreign corporation shall not be entitled 
to the specific exemption of $3,000. 



PART IV. NET INCOME. 
Sec. 320. (a) That for the purpose of this 
title the net income of a corporation shall be 
ascertained and returned 

(1) For the calendar years 1911 and 1912 
upon the same basis and in the same manner 
as provided in section 38 of the act entitled 
"An act to provide revenue, equalize duties 
and encourage the industries of the United 
States, and for other purposes," approved 
Aug-. 5, 1909, except that taxes imposed by 
such section and paid by the corporation 
within the year shall be included; 

(2) For the calendar year 1913 upon the 
same basis and in the same manner as provided 
in section 2, of the act entitled "An act to 
reduce tariff duties and to provide revenue 
for the g-overnment, and for other purposes," 
approved Oct. 3, 1913, except that taxes im- 
posed by section 38 of such act of Aug-. 5. 
1909, and paid by the corporation within the 
year shall be included, and except that the 
amounts received by it as dividends upon the 
stock or from the net *earnings of other cor- 
porations subject to the tax imposed by sec- 
tion 2 of such act of Oct. 3. 1913. shall be 
deducted: and 

(3) For the taxable year upon the same 
basis and in the same manner as provided for 
income tax purposes in Title II. of this act. 

(b) The average net income for the prewar 
period shall be determined by dividing the 
number of years within that period during- the 
whole of which the corporation was in exist- 
ence into the sum of the net income for such 
years, even though there may have been no 
net income for one or more of such years. 
Part V. Invested Capital. 

Sec. 325. (a) That as used in this title 

The term "intangible property" means pat- 
ents, copyrights, secret processes and 
formulae, good will, trade-marks, trade-brands, 
franchises and other like property: 

The term "tangible property" means stocks, 
bonds, notes and other evidences of indebted- 
ness, bills and accounts receivable, leaseholds 
and other property other than intangible 
property : 

The term "borrowed capital" means money 
or other property borrowed, whether repre- 
sented by bonds, notes, open accounts or 
otherwise ; 

The term "inadmissible assets" means stocks, 
bonds and other obligations (other than obli- 
gations of the United States) , the dividend or 
interest from which is not included in comput- 
ing- net income, but where the income derived 
from such assets consists in part of g-ain or 
profit derived from the sale or other disposi- 
tion thereof, or where all or part of the inter- 
est derived from such assets is in effect in- 
cluded in the net income because of the 
limitation on the deduction of interest under 
paragraph (2) of subdivision (a) of section 
234, a corresponding- part of the capital in- 
vested in such assets shall not be deemed to 
be inadmissible assets; 

The term "admissible assets" means all as- 
sets other than inadmissible assets, valued in 
accordance with the provisions of subdivision 
(a) of section 326, section 330, and section 
331. 

(b) For the purpose of this title, the par 
value of stock or shares shall, in the case of 
stock or shares issued at a nominal value or 
having- no par value, be deemed to be the 
fair market value as of the date or dates of 
issue of such stock or shares. 

Sec. 326. (a) That as used jn this title the 
term "invested capital" for any year means 
(except as provided in subdivisions (b) and 
(c) of this section) : 

(1) Actual cash bona fide paid in lor stock 
or shares: 

(2) Actual cash value of tangible property. 



ALMANAC AND YEAR-BOOK FOR 1920. 



53 



other than cash, bona fide paid in for stock 
or shares, at the time of such payment but 
in no case to exceed the par value of the 
original stock or shares specifically issued 
therefor, unless the actual cash value of such 
tangible property at the time paid in is shown 
to the satisfaction of the commissioner to 
have been clearly and substantially in excess 
of such par value, in which case such excess 
shall be treated as paid-in surplus: Provided 
That the commissioner shall keep a record of 
all cases in which tangible property is included 
in invested capital at a value in excess of the 
stock or shares issued therefor, containing; the 
name and address of each taxpayer, the busi- 
ness in which engaged, the amount of in- 
vested capital and net income shov/n by the 
return, the value of the tangible property at 
the time p..U in, the par value of the stock 
or shares specifically issued therefor, and the 
amount included under this paragraph as 
paid-in surplus. The commissioner shall fur- 
nish a copy of such record and other detailed 
information with respect to such cases when 
required by resolution of either house of con- 
gress, without regard to the restrictions con- 
tained in section 257: 

(3) Paid-in or earned surplus and undivided 
profits: not including surplus and undivided 
profits earned during the year; 

(4) Intangible property bona fide paid in for 
Btock or shar i prior to March 3, 1917. in an 
amount not exceeding (a) the actual cash 
value of such property at the time paid in. 
(b) the par value of the stock or shares issued 
therefor, or (c) in the aggregate 25 per 
centum of the par value of the total stock 
or shares of the corporation outstanding on 
March 3, 1917. whichever is lowest: 

(5) Intangible property bona fide paid in i for 
stock or shares on or after March 3. 1917, 
in an amount not exceeding (a) the actual 
cash value of such property at the time paid 
in (b) the par value of the stock or shares 
issued therefor, or (c) in the aggregate 25 
per centum of the par value of the total 
stock or shares of the corporation outstanding 
at the beginning of the taxable year, which- 
ever is lowest: Provided, That in no case 
shall the total amount included under para- 
graphs (4) and (5) exceed in the aggregate 
25 per centum of the par value of the total 
stock or shares of the corporation outstand- 
ing at the beginning of the taxable year: but 

(b) As used in this title the term "invested 
capital" does not include borrowed capital. 

(c) There shall be deducted from invested 
capital as above defined a percentage thereof 

?qual to the percentage which the amount of 
nadmissible assets is of the amount of ad- 
missible and inadmissible assets held during 
the taxable year. 

(d) The invested capital for any period shnll 
be the average invested capital f9r such period, 
but in the case of a corporation making a 
return for a fractional part of a year, it shall 
(except for the purpose of paragraph (2) of 
subdivision (a) of section 311) be the same 
fractional part of such average invested cap- 

The average invested capital for the prewar 
period shall be determined by dividing the 
number of years within that period during 
the whole of which the corporation was in 
existence into the sum of the average invested 
capital for such years. 

Sec. 327. That in the following cases the 
tax shall be determined as provided in sec- 
tion 328: 

(a) Where the commissioner is unable to 
determine the invested captial as provided in 
section 326: 

(b) In the case of a foreign corporation: 

(c) Where a mixed aggregate of tangible 
property and intangible property has been paid 
in for stock or for stock and bonds and the 



commissioner is unable satisfactorily to de- 
termine the respective values of the several 
classes of property at the time of payment 
or to distinguish the classes of property paid 
in for stock and for bonds, respectively; 

(d) Where upon application by the cor- 
poration the commissioner finds and so de- 
clares of record that the tax if determined 
without benefit of this section would, owing- 
to abnormal conditions affecting- the capital 
or income of the corporation, work upon the 
corporation an exceptional hardship evidenced 
by gross disproportion between the tax com- 
puted without benefit of this section and the 
tax computed by reference to the representa- 
tive Generations specified in section 328. 
This subdivision shall not apply to any case 
(1) in which the tax (computed without ben- 
efit of this section) is high merely because 
the corporation earned within the taxable 
year a high rate of profit upon a normal in- 
vested capital, nor (2) in which 50 per 
centum or more of the gross income of the 
corporation for the taxable year (computed 
under section 233 of Title II) consists of 
gains, profits, commissions or other income, 
derived on a cost-plus basis from a govern- 
ment contract or contracts made between 
April 6. 1917, and Nov. 11. 1918, both dates 
inclusive. 

Sec. 328. (a) In the cases specified in sec- 
tion 327 the tax shall be the amount which 
bears the same ratio to the net income of 
the taxpayer (in excess of the specific exemp- 
tion of $3,000) for the taxable year, as the 
average tax of representative corporations en- 
gaged in a like or similar trade or business, 
bears to their average net income (in excess 
of the specific exemption of $3.000) for such 
year. In the case of a foreign corporation 
the tax shall be computed without deducting 
the specific exemption of $3,000 either for 
the taxpayer or the representative corpora- 
tions. 

In computing the tax under this section the 
commissioner shall compare the taxpayer only 
with representative corporations whose in- 
vested capital can be satisfactorily determined 
under section 326 and which are. as nearly 
as may be, similarly circumstanced with re- 
spect to gross income, net income, profits per 
unit of business transacted and capital em- 
ployed, the amount and rate of war profits or 
excess profits, and all other relevant facts and 
circumstances. 

(b) For the purposes of subdivision (a) the 
ratios between the average tax and the aver- 
age net income of representative corporations 
shall be determined by the commissioner in 
accordance with regulations prescribed by him 
with the approval of the secretary. 

In cases in which the tax is to be com- 
puted under this section, if the tax as com- 
puted without the benefit of this section is 
less than 50 per centum of the net income 
of the taxpayer, the installments shall in the 
first instance be computed upon the basis of 
such tax; but if the tax so computed is 50 
per centum or more of the net income, the 
installments shall in the first instance be 
computed upon the basis of a tax equal to 
50 per centum of the net income. In any 
case, the actual ratio when ascertained shall 
be used in determining the correct amount of 
the tax. If the correct amount of the tax 
when determined exceeds 50 per centum of 
the net income, any excess of the correct in- 
stallments over the amounts actually paid 
shall 9n notice and demand be paid together 
with interest at the rate of % of 1 per 
centum per month on such excess from the 
time the installment was due. 

(c) The commissioner shall keep a record of 
all cases in which the tax is determined in 
the manner prescribed in subdivision (a), con- 
taining- the name and address of each tax- 



54 



ALMANAC AND YEAR-BOOK FOR 1920. 



payer, the business in which engaged, the 
amount of invested capital and net income 
shown by the return, and the amount of in- 
vested capital as determined under such sub- 
division. The commissioner shall furnish a 
copy of such record and other detailed in- 
formation with respect to such cases when 
required by resolution of either house of con- 
gress, without regard to the restrictions con- 
tained in section 257. 

Part VI. Reorganizations. 

Sec. 330. That in the case of the reorgan- 
ization, consolidation or change of ownership 
after Jan. 1. 1911. of a trade or business 
now carried on by a corporation, the corpo- 
ration shall for the purposes of this title be 
deemed to have been in existence prior to 
that date, and the net income and invested 
capital of such predecessor trade or business 
for all or any part of the prewar period prior 
to the organization of the corporation now 
carrying on such trade or business shall be 
deemed to have been the net income and in- 
vested capital of such corporation. 

If such predecessor trade or business was 
carried on by a partnership or individual the 
net income for the prewar period shall, under 
regulations prescribed by the commissioner 
with the approval of the secretary, be ascer- 
tained and returned as nearly as may be 
upon the same basis and in the same manner 
as provided for corporations in Title II., in- 
cluding a reasonable deduction for salary or 
compensation to each partner or the individ- 
ual for personal services actually rendered. 

In the case of the organization as a corpo- 
ration before July 1. 1919, of any trade or 
business in which capital is a material income 
producing factor and which was previously 
owned by a partnership or individual, the net 
income of such trade or business from Jan. 
1. 1918, to the date of such reorganization 
may at the option of the individual or part- 
nership be taxed as the net income of a cor- 
poration is taxed under Titles II. and III.: in 
which event the net income and invested cap- 
ital of such trade or business shall be com- 
puted as if such corporation had been in ex- 
istence on and after Jan. 1, 1918, and the un- 
distributed profits or earnings of such trade 
or business shall not be subject to the sur- 
tax imposed in section 211, but amounts dis- 
tributed on or after Jan. 1, 1918, from the 
earnings of such trade or business shall be 
taxed to the recipients as dividends, and all 
the provisipns of Titles II. and III. relating 
to corporations shall so far as practicable ap- 
ply to such trade or business: Provided, That 
this paragraph shall not apply to any trade or 
business the net income of which for the tax- 
able year 1918 was less than 20 per centum 
of its invested capital for such year: Provided, 
further, That any taxpayer who takes advan- 
tage of this paragraph shall pay the tax im- 
posed by section 1000 of this act and by the 
first subdivision of section 407 of the revenue 
act of 1916. as ft such taxpayer had been a 
corporation on and after Jan. 1, 1918, with a 
capital stock having no par value. 

If any asset of the trade or business in ex- 
istence both during the taxable year and any 
prewar year is included in the invested capi- 
tal for the taxable year but is not included 
in the invested capital for such prewar year, 
or is valued on a different basis in comput- 
ing the invested capital for the taxable year 
and such prewar year, respectively, then under 
rules and regulations to be prescribed by the 
commissioner with the approval of the secre- 
tary such readjustments shall be made as are 
necessary to place the computation of the in- 
vested capital for such prewar year on the 
basis employed in determining the invested 
capital for the taxable year. 

Sec. 331. In the case of the reorganization, 
consolidation or change of ownership of a 



trade or business, or change of ownership of 
property, after March 3, 1917, if an interest 
or control in such trade or business or prop- 
erty of 50 per centum or more remains in 
the same persons, or any of them, then no 
asset transferred or received from the previ? 
ous. owner shall, for the purpose of dS- 
minmg invested capital, be allowed a greater 
value than would have been allowed undlr 
this title in computing the invested capital of 
such previous owner if such asset had not 
been so transferred or received: Provided 
That if such previous owner was not a cor": 
poration, then the value of any asset so 
transferred or received shall be taken at its 
C0?t J 3 ^ attrition (at the date when ac 
quired by such previous owner) with proper 
allowance for depreciation, impairment, better- 
ment or development, but no addition to thV 
original cost shall be made for any charge or 
expenditure deducted as expense or otherwise 
" 1913 in coMSTtX 
Wner for PUI " 



Part VII. Miscellaneous. 
Sec. 335. (a) That if a corporation (other 
than a personal service corporation) makps 
return for a fiscal year beginning in 1917 and 
ending in 1918, the tax for the first taxable 
year under this title shall be the sum of 
(1) the same proportion of a tax for the en- 
tire period computed under Title II of 



of the entire period and (2) thf> 
same proportion of a tax forthe entire 
period computed under this title at the ra el 

the 11 SSP iViSi ? (a V 0f s ^tin 301 
Ar e Portion of such period falling- 
th A calendar year 1918 is of the 






e o,so 

the amount of the tax imposed by thtettl 
the excess shall be credited or refunded to the 
of sectfon^S accordance with th Provision! 
(b) If a corporation makes return for a 

1919 th| r ta b x e8 f nnin8 ' i n 19 \ 8 and ending in 
ti *io ' v5.t i ax ^ or such fiscal year under this 
title shall be the sum of: (1.) the same pro 
portion of a tax for the entire period com- 
wh>h U /h der subdivi sion (a) of section 301 
?*V?r ? e P rtl n of such period fallimr 

Se period ? Wo r , y f r 1918 is * fi^S 
tire period, and (2) the .same proportion of 

tubdfvisfnn % GntlI T ^ per i od com Puted under 
subdivision (b) or (c) of section 301 which 
the portion of S uch period falling within the 
calendar year 1919 is of the entire period 

11 a partnership or a personal service 
corporation makes return for a fiscal vear 
beginning in 1917 and ending in 1918 it shall 
pay the. same proportion, of a tax for the en- 
tire period computed under Title II of the 
revenue act of 1917 which the portion of 

1917 fs^ofth 3111 "?- Within the calendar year 
A entire period 

" 



Sec Qmr r , neoi7Rly r illegally collected. 



ALMANAC AND YEAE-BOOK FOR 1920, 



t 



hereby made 
by this title, 
a bona fide 



Sec 337 Th at in the oase , 






R ^le shall not exceed 20 per centum of the 
wllinl pricS of such property or interest. 

TITLE IV. ESTATE TAX. 
<?PP 400 That when used in this title 



fn the United' States, then the collector of the 



or if such part of the gross estate Is 



Title II of the revenue act of 
S? o 

o f f 



the United States: 



1 per centum of the amount of the net 

of $50.000: 

2 r>er centum or the amount by which the 
v net estate exceeds $50,000 and does not ex- 

Ce | d p?r 5 cenU?m of the amount by which the 
net elfate exceeds $150,000 and does not ex- 

Ce 4 d p S e? 5 2ent2m of the amount by which the 
net Ste exceeds $250.000 and does not ex- 

nf tbe amount bv which the 
ne" esAair>^ds f $45 e OOOO U and does not ex- 

nf the amount by which the 
net estatr^ceed s f $75 e o,o m O U and does not ex- 

CG 10 SrwntSm : of the amount by which the 
net estate excePds $1,000.000 and does not ex- 
ceed $1.500.000: . . , ., 

1 per centum of the amount by which the 
net estate exceeds $1.500.000 and does not ex- 

C6 14 ?er ?en?Sm of the amount by which the 
net estate exceeds $2,000.000 and does not ex- 

C6 16 per centum of the amount by which the 
net estate exceeds $3,000,000 and does not ex- 

18 per centum of the amount by which the 
net estate exceeds $4,000.000 and does not ex 
ceed $5.000.000: 

"0 per centum of the amount by which the 
net estate exceeds $5.000,000 and does not ex 
ceed $8.000.000: 

2 per centum of the amount by which the 
net estate exceeds $8.000,000 and does not ex 
ce^d $10.000.000: and 

25 per centum of the amount by which ti 
net estate exceeds $10.000.000. 

The taxes imposed by this title or by Title 
II of the revenue act of 1916 (as amended 
by the act entitled "An act to provide in 
creased revenue to defray the expenses of the 
increased appropriations for the army and 



navy and the extensions of fortifications, and 
for other purposes." approved March 3, 1917) 
or by Title IX. of the revenue act of 1917. 
shall not apply to the transfer of the net 
estate of any decedent who has died or may 
die while serving' in the military or naval 
forces of the United States in the present war 
or from injuries received or disease contracted 
while in such service, and any such tax col- 
lected upon such transfer shall be refunded to 
the executor. 

Sec. 402. That the value of the gross estate 
of the decedent shall be determined by includ- 
ing: the value at the time of his death of 
all property, real or personal, tangible or in- 
tangible. wherever situated 

(a) To the extent of the interest therein 
of the decedent at the time of his death 
which after his death is subject to the pay- 
ment of the charges against his estate and 

he expenses of its administration and is sub- 
ect to distribution as part of his estate: 

(b) To the extent of any interest therein 
if the surviving spouse, existing at the time 
f the decedent's death as dower, courtesy or 
jy virtue of a statute creating an estate in 
ieu of dower or courtesy: 

(c) To the extent of any interest therein 
if which the decedent has at any time made 
i transfer, or with respect to which he has 
it any time created a trust, in contemplation 
>f or intended to take effect in possession or 
njoyment at or after his death (whether such 
ransfer or trust is made or created before or 
tfter the passage of this act), except in ca&e 
of a bona fide sale for a fair consideration 

n money or money's worth. Any transfer of 
a material part of his property in the nature 
of a final disposition or distribution thereof. 
made by the decedent within two years prior 
to his death without such a consideration. 
shall, unless shown to the contrary, be 
deemed to have been made in contemplation 
of death witnin the meaning of this title: 

(d) To the extent of . the interest therein 
leld jointly or as tenants in the entirety by 
the decedent and any 'other person, or depos- 
'ted in banks or other institutions in their 
.oint names and payable to either or tho 
survivor, except such part thereof as may be 
shown to have originally belonged to such 
other person and never to have belonged to 
the decedent: 

(e) To the extent of any propertv pass- 
ing under a general power of appointment 

will, or (2) 
by deed executed in cntemplatiun of. or in- 



. 

tended to take effect in possession or enjoy- 
ment at or after, his death, except in case 
of a bona fide sale for a fair consideration 
in money or money's worth: and 

(f) To the extent of the amount receiv- 
able by the executor as insurance under 
policies taken out by the decedent upon his 
own life: and to the extent of the excess 
over $40.000 of the amount receivable by all 
other beneficiaries as insurance under policies 
taken out by the decedent upon his own life. 

Sec. 403. That for the purpose of the tax 
the value of the net estate shall be deter- 
mined 

(a) In the case of a resident, by deducting 
from the value of the gross estate 

(1) Such amounts for funeral expenses, ad- 
ministration expenses. claims against the es- 
tate, unpaid mortgages, losses incurred dur- 
ing the s^ttlem^nt of the estate arising from 
fires, storms, uhlDWiwek, or- other casualty, or 
from theft, vh^n pneh losses are not com- 
pensated for by insurance or otherwise, and 
such amounts reasonably recmired and actu- 
ally expended for the annnort dnriner the set- 
tlement of the estate of tho dependent upon 
the decednt. as are allowed by the laws of 
the Jurisdiction, whether within or without 
the United States, under which the estate is 



ALMANAC AND YEAR-BOOK FOE 1920. 



being: administered, but not including 1 any 
income taxes upon income received after the 
death of the decedent, or any estate, succes- 
sion, legacy, or inheritance taxes; 

(2) An amount equal to the value at the 
time of the decedent's death of any property, 
real, personal or mixed, which can be identi- 
fied as having been received by the decedent 
as a share in the estate of any person who 
died within five years prior to the death of 
the decedent, or which can be identified as 
having- been acquired by the decedent in ex- 
change for property so received, if an estate 
tax under the revenue act of 1917 or under 
this act was collected from such estate, and 
if such property is included in the decedent's 
gross estate: 

(3) The amount of all bequests, legacies, 
devises, or gifts, to or for the use of the 
United States, any state, territory, any po- 
litical subdivision thereof, or the District of 
Columbia, for exclusively public purposes, or 
to or for the use of any corporation organ- 
ized and operated exclusively for religious, 
charitable, scientific, literary, or educational 
purposes, including the encouragement of art 
and the prevention of cruelty to children or 
animals, no part of the net earnings of which 
inures to the benefit of any private stock- 
holder or individual, or to a trustee or trus- 
tees exclusiyely for such religious, charitabl". 
scientific, literary, or educational purposes. 
This deduction shall be made in case of the 
estates of all decedents who have died since 
Dec. 31, 1917: and 

(4) An exemption of 550,000: 

(b) In the case of a nonresident, by de- 
ducting from the value of that part of his 
gross estate which at the time of his death 
is situated in the United States- 
CD That proportion of the deductions spec- 
ified in paragraph (1) of subdivision (a) of 
this section which the value of such part 
bears to the value of his entire gross es- 
tate, wherever situated, but in no case shall 
the amount so deducted exceed 10 per centum 
of the value of that p*rt of his gross estate 
which at the time of his death is situated 
in the United States: 

(2) An amount equal to the value at the 
time of the decedent's death of any property, 
real, personal, or mixed, which can be iden- 
tified as having been received by the decedent 
as a share in the estate of any person who 
died within five years prior to the death of 
the decedent, or which can be identified as 
having been acquired by the decedent in ex- 
change for property so received, if an estate 
tax under the revenue act of 1917 or under 
this act was collected from such estate, and 
if such property is included in that part of 
the decedent's gross estate which at the time 
of his death is situated in the United States: 
and 

(3) The amount of all bequests, legacies, 
devises, or gifts, to or for the use of the 
United States, any state, territory, any polit- 
ical subdivision thereof, or the District of Co- 
lumbia, for exclusively public purposes, or to 
or for the use of any domestic corporation or- 
ganized and operated exclusively for religious, 
charitable, scientific, literary., or educational 
purposes, including the encouragement of art 
and the prevention of cruelty to children or 
animals, no part -of the net earnings of which 
inures to the benefit of any private stock- 
holder or individual, or to a trustee or trus- 
tees exclusiyely for such religipus, charitable, 
scientific, literary, or educational purposes 
within the United States. This deduction 
shall be made in case of the estates of all 
decedents who have died since Dec. 31, 1917; 
and 

No deduction shall be allowed in the case 
<>f a nonresident unless the executor includes 
in the return required to be filed under sec- 
tion 404 the value at the time of his death 



of that part of the gross estate of the non- 
resident not situated in the United States. 

For the purpose of this title stock in a 
.lomestic corporation owned and held by a 
nonresident decedent, and the amount receiv- 
able as insurance upon the life of a nonresi- 
dent decedent where the insurer is a domestic 
corporation, shall be deemed property within 
the United States, and any property of which 
the decedent has made a transfer or with re- 
spect to which he has created a trust, within 
the meaning of> subdivision (c) of section 
402. shall be deemed to be situated in the 
United States, if so situated either at the 
time of the transfer or the creation of the 
trust, or at the time of the decedent's death. 

In the case of any estate in respect to 
which the tax under existing law has been 
paid, if necessary to allow the benefit of the 
deduction under paragraph (3) of subdivision 
(a) or (b) the tax shall be redetermined 
and any excess of tax paid shall be refunded 
to the executor. 

Sec. 404. That the executor, within sixty 
days after qualifying as such, or after com- 
ing into possession of any property of the de- 
cedent, whichever event first occurs, shall 
give written notice thereof to the collector. 
The executor shall also, at such times and in 
such manner as may be, required by regula- 
tions made pursuant to law, file with the 
collector a return under oath in duplicate, 
setting forth (a) the value of the gross es- 
tate of the decedent at the time of his 
death, or, in case of a nonresident, of that 
part of his gross estate situated in the 
United States: (b) the deductions allowed un- 
der section 403: (c) the value of the net 
estate of the decedent as defined in section 
403: and (d) the tax paid or payable there- 
on: or such part of such information as 
may at the time be ascertainable and such 
supplemental data as may be necessary to 
establish the correct tax. 

Return shall be made in all cases where 
the gross estate at the death of the decedent 
exceeds $50,000, and in the case of the es- 
tate of every nonresident any part of whose 
gross estate is situated in the United States. 
If the executor is unable to make a com- 
plete return as to any part of the gross es- 
tate of the decedent, he shall include in his 
return a description of such part and the 
name of every person holding a legal or bene- 
ficial interest therein, and upon notice from 
the collector such person shall in like man- 
ner make a return as to such part of the 
gross estate. The commissioner shall make 
all assessments of the tax under the author- 
ity of existing administrative special and 
general provisions of law relating to the as- 
sessment and collection of taxes. 

Sec. 405. That if no administration is grant- 
ed upon the estate of a decedent, or if no 
return is filed as provided in section 404, or 
if a return contains a false or incorrect state- 
ment of a material fact, the collector or dep- 
uty collector shall make a return and the 
commissioner shall assess the tax thereon. 

Sec. 406. That the tax shall be due one 
year after the decedent's death; but in any 
case where the commissioner finds that pay- 
ment of the tax within one year after the de- 
cedent's death would impose undue hardship 
upon the estate, he may grant an extension 
of time for the payment of the tax for a 
period not to exceed three years from the 
due date. If the tax is not paid within one 
year and 180 days after the decedent's death. 
interest at the rate of 6 per centum per an- 
num from the expiration of one year after 
the decedent's death shall be added as part of 
the tax. 

Sec. 407. That the executor shall pay the 
tax to the collector or deputy collector. If 
the amount of the tax cannot be determined. 



ALMANAC AND YEAR-BOOK FOR 1920. 



the payment of a sum of money sufficient, 
in the opinion of the collector, to discharge 
the tax shall be deemed payment in full of 
the tax. except as in this section otherwise 
provided. If the amount so paid exceeds the 
amount of the tax as finally determined, the 
commissioner shall refund such excess to the 
executor. If the amount of the tax as finally 
determined exceeds the amount so paid, the 
collector shall notify the executor of the 
amount of such excess and demand payment 
thereof. If such excess part of the tax is not 
paid within thirty days after such notifica- 
tion, interest shall be add'jd thereto av the 
rate of 10 per centum per annum from the 
expiration of such thirty days' period un- 
til paid, and the amount of such excess shall 
be a lien upon the entire gross estate, except 
such part thereof as may have been sold to a 
bona fide purchaser for a fair consideration in 
money or money's worth. 

The collector shall grant to the person pay- 
ing- the tax duplicate receipts, either of which 
shall be sufficient evidence of such payment, 
and shall entitle the executor to be credited 
and allowed the amount thereof by any court 
having- jurisdiction to audit or settle his ac- 
counts. 

Sec. 408. That if the tax herein imposed is 
not paid within 180 days after it is due, the 
collector shall, unless there is reasonable 
cause for further delay, proceed to collect 
the tax under the provisions of general law, 
or commence appropriate proceeding's in any 
court of the United States, in the name of the 
United States, to subject the property of the 
decedent to be sold under the judgment or 
decree of the court. From the proceeds of 
such sale the amount of the tax, tog-ether 
with the costs and expenses of every descrip- 
tion to be allowed by the court, shall be 
first paid, and the balance shall be deposited 
according- to the order of the court, to be 
paid under its direction to the person en- 
titled thereto. 

If the tax or any part thereof is paid by 
or collected out of that part of the estate 
passing- to or in the possession of any per- 
son other than the executor in his capacity 
as such, such person shall be entitled to re- 
imbursement out of any part of the estate 
still undistributed or by a just and equitable 
contribution by the persons whose interest in 
the estate of the decedent would have been 
reduced if the tax had been paid before the 
distribution of the estate or whose interest is 
subject to equal or prior liability for the pay- 
ment of tax-s, debts, or other charges against 
the estate, it being the purpose and intent of 
this title that so far as is practicable and un- 
less otherwise directed by the will of the de- 
cedent the tax shall be paid out of the estate 
before its distribution. If any part of the 
gross estate consists of proceeds of policies 
of insurance upon the life of the decadent re- 
ceivable by a beneficiary other than the 
executor, the executor shall be entitled to re- 
cover from such beneficiary such P9rtion of 
the total tax paid as the proceeds, in excess 
of $40,000, of such policies bear to the net 
estate. If there is more than one such bene- 
ficiary the executor shnll be entitled to re- 
cover from such beneficiaries in the same 
ratio. 

Sec. 409. That unless the tax is sooner 
paid in full, it shall be a lien for ten years 
upon the gross estate of the decedent, except 
that such part of the gross estate as is used 
for the payment of charges against the estate 
and expenses of its administration, allowed by 
any court having- jurisdiction thereof, shall be 
divested of such lien. If the commissioner is 
satisfied that the tax liability of an estate has 
been fully discharged or provided for, he may, 
under regulations prescribed by him with the 
approval of the secretary, issue his certificate 



releasing any or all property of such estate 
from the lien herein imposed. 

If (a) the decedent makes a transfer of, or 
creates a trust with respect to any property in 
contemplation of or intended to take effect 
in possession or enjoyment at" or after his 
death (except in the case of a bona fide sale 
for a fair consideration in money or money's 
worth) or (b) if insurance passes under a 
contract executed by the decedent in favor of 
a specific beneficiary, and if in either case 
the tax in respect thereto is not paid when 
due. then the transferee, trustee, or bene- 
ficiary shall be personally liable for such tax. 
and such property, to the extent of the de- 
cedent's interest therein at the time of such 
transfer, or to the extent of such beneficiary's 
interest under such contract of insurance, shall 
' be subject to a like lien equal to the amount 
) of such tax. Any part of such property sold 
1 by such transferee or trustee to a bona fide 
purchaser for a fair consideration in money or 
money's worth shall be divested of the lien 
and a like lien shall then attach to all the 
property of such transferee or trustee, except 
any part sold to a bona fide purchaser for a 
fair consideration in money or money's worth. 
Sec. 410. That whoever knowingly makes 
any false statement in any notice or return 
required to be filed under this .title shall be 
liable to a penalty of not exceeding $5.000. or 
imprisonment not exceeding one year, or both. 
Whoever fails to comply with any duty im- 
posed upon him by section 404, or, having in 
his possession or control any record, file, or 
paper, containing or supposed to contain any 
information concerning the estate of the de- 
cedent, or, having in his possession or control 
any property comprised in the gross estate 
of the decedent, fails to exhibit the same upon 
request to the commissioner or any collector 
or law officer of the United States, or his duly 
authorized deputy or agent, who desires to 
examine the same in the performance of his 
duties under this title, shall be liable to a 
penalty of not exceeding $500, t9 be recov- 
ered, with costs of suit, in a civil action in 
the name of the United States. 
TITLE V. TAX ON TRANSPORTATION ANI> 
OTHER FACILITIES. AND ON 

INSURANCE. 

Sec. 500. That from and after April 1, 1919. 
there shall be levied, assessed, collected, and 
paid, in lieu of the taxes imposed by sec- 
tion 500 of the revenue act of 1917 

(a) A tax equivalent to 3 per centum of 
the amount paid for the transportation on or 
rfter such date, by rail or water or by any 
form of mechanical motor power when in 
competition with carriers by rail or water, of 
property by freight transported from one point 
in the United States to another: and a like 
tax on the amount paid for such transporta- 
tion within the United States of property 
transported from a point without the United 
States to a point within the United States: 

(b) A tax of 1 cent for each 20 cents 
or fraction thereof of the amount paid to 
any person for the transportation on or after 
such date, by rail or water or by any form 
of mechanical motor power when in competi- 
tion with express by rail or water of any 
package, parcel, or shipment, by express, 
transported from one point in the United 
States to another; and a like tax on the 
amount paid for such transportation within 
the United States of property transported from 
a point without the United States to a point 
within the United States; 

(c) A tax equivalent to 8 per centum of 
the amount paid for the transportation on or 
after such date of persons by rail or water, 
or by any form of mechanical motor power 
on a regular established line when in com- 
petition with carriers by rail or water, from 
one point in the United States to another or 



ALMANAC AND YEAR-BOOK FOR 1920. 



to any point in Canada or Mexico, where th 
ticket or order therefor is sold or issued i 
the United States, not including 1 the amoun 
paid for commutation or season tickets fo 
trip8 less than thirty miles, or for transporta 
tion the fare for which does not exceed 4 
cents: Provided, That where such wate 
transportation lines are in competition be 
tween American ports with foreign wate 
transportation lines from adjacent foreig: 
ports, the tax imposed under this subdivisio: 
on amounts paid for water transportation be 
tween American ports shall not exceed th 
amount of the transportation tax to whic] 
such foreign water transportation lines ar 
subjected by their government correspondinf 
to this tax; 

(d) A tax equivalent to 8 per centum o 
the amount paid for seats, berths and state 
rooms in parlor cars, sleeping- cars or on ves 
eels, used on or after such date in connec 
tion with transportation upon which tax i 
imposed by subdivision (c) ; 

(e) A tax equivalent to 8 per centum o 
the amount paid for the transportation on 
or after such date of oil by pipe line; 

(f) In the case of each telegraph, tele 
phone, cable or radio dispatch, message, o: 
conversation, which originates on or afte 
such date within the United States, and fo] 
the transmission of which the charge is more 
than 14 cents and not more than 50 cents, a 
tax of 5 cents; and if the charge, is more 

' than 50 cents, a tax of 10 cents: Provided 
That only one payment of such tax shall be 
required, notwithstanding the lines or sta 
tiona of one or more persons are used for 
the transmission of such dispatch, message 
or conversation; and 

(g) A tax equivalent to 10 per centum of 
tho amount paid after such date to any tele 
graph or telephone company for any leased 
wire or talking circuit special service fur 
nished after such date. This subdivision shal 
not apply to the amount paid for so much of 
such service as is utilized (1) in the collec- 
tion and dissemination of news through the 
public press, or (2) in the conduct, by a 
common carrier or telegraph or telephone 
company, of its business as such; 

(h) No tax shall be imposed under this 
section upon any payment received for serv- 
ices rendered to the United States or to any 
state or territory or the District of Colum- 
bia. The right to exemption under this sub- 
division shall be evidenced in such manner as 
the commissioner, with the approval of the 
secretary, may by regulation prescribe. 

Sf-c. 501. (a) That the taxes imposed by 
section 600 shall be paid by the person pay- 
ing for the services or facilities rendered. 

(b) If a mileage book used for transporta- 
tion or accommodation was purchased before 
Nov. 1. 1917. or if cash fare is paid, the tax 
imposed by section 500 shall be collected 
from the person presenting the mileage book, 
or paying the cosh fare, by the conductor or 
other agent, when presented for such trans- 
portation or accommodr>tion. and the amount 
so collected shall be paid to the United States 
in such manner and at snch times as the 

commissioner, with the approval of the sec- 
retary. may prescribe; if a ticket (other 
than a mileage book) was bought and par- 
tially used before Nov. 1. 1917, it shall not 
be taxed, but if bought but not so used be- 
fore section 500 takes effect, it shall not be 
valid for passage until the tax has been paid 
and such payment evidenced on the ticket in 
such manner as the commissioner, with the 
approval of the secretary, may by regulation 
prescribe. 

(c) The taxes imposed by section 500 shall 
apply to all services or facilities specified 
in such section when rpndered for hire. 
whether or not the agency rendering them 

In c 



is a common carrier. 



ase a carrier (other when 



than a pipe line) principally engaged in ren- 
dering transportation services or facilities for 
hire does not. because of its ownership of 
the goods transported, or for any other rea- 
son, receive the amount which as a carrier it 
would otherwise charge, such carrier shall 
pay a tax equivalent to the tax which would 
be imposed upon the transportation of such 
goods if the carrier received payment for such 
transportation, such tax, if it can not be 
computed from actual rates or tariffs of the 
earner, to be computed on the basis of the 
rates or tariffs of other carriers for like serv- 
ices as determined by the commissioner In 
the case of any carrier (other than a pipe 
line) the principal business of which is to 
transport goods belonging to it on its own 
account and which only incidentally renders 
services for hire, the tax shall apply to 
such services or facilities only as are actu- 
ally rendered by it for hire. Nothing in this, 
or the preceding section shall be construed as 
imposing a tax (1) upon the transportation 
of any commodity which is necessary for 
the use of the carrier in the conduct of its 
business as such and is intended to be so 
used or hns been so used: or (2) upon the 
transportation of company material trans- 
ported by one carrier, which constitutes a part 
* . a railroad system, for another carrier 
which is also a part of the same system. 

(d) The tax imposed by subdivision (e) of 
section 500 shall apply to all transportation 
of oil by pipe line. In case no charge for 
transportation is made, by reason of owner- 
ship of the commodity transported, or for any 
other renson, the person transporting by pipe 
line shall pay a tax equivalent to the tax 
which would be imposed if such person re- 
ceived payment for such transportation, and 
if the tax cannot be computed from actual 
bona fide rates or tariffs, it shall be com- 
puted (1) on the basis of the rates or tariffs 
of other pipe lines for like service, as de- 
termined by the commissioner, or (2) if no 
such rates or tariffs exist, on the basis of a 
reasonable charge for such transportation, as 
determined by the commissioner. 

Sec. 502. That each person receiving any 
payments referred to in section 500 shall col- 
lect the amount of the tax, if any, im- 
posed by such section from the person mak- 
ing such payments, and shall make monthly 
returns under oath, in duplicate, and pay the 
taxes so collected and the taxes imposed upon 
it under subdivision (c) or (d) of section 
501 to the collector of the district in which 
ihe principal office or place of business is 
ocated. 

No carrier collecting the taxes imposed by 
subdivision (a) or (b) of section 500 shall 
be required to list the amount of such tax 
separately in any bill of lading, freight or 
xpress receipt, or other similar document, if 
he total amount of the transportation charge 
and the tax is stated therein. 

Any person making a refund of any pay- 
ment upon which tax is collected under this 
section may repay therewith the amount of 
he tax collected on such payment: and the 
.mount so repaid may be credited against 
amounts included in any subsequent monthly 
return. 

The returns required under this section shall 
ontain such information, and be made at 
uch times and in such manner, as the com- 
missioner, with the approval of the secretary. 
.ay by regulation prescribe. 
The tax shall, without assessment by the 
ommissioner or notice from the collector, be 
ue and payable to the collector at the time 
o fixed for filing- he return. If the tax is 
ot paid when due, there shall be added as 
>art of thn tax a penalty of 5 per centum, 
ogether with interest at the rate of 1 per 
entum for each full month, from the time 
the tax became due. 



ALMANAC A^ND YEAR-BOOK FOR 1920. 



59 



Insurance. 

Sec. 503. That from and after April 1. 1910. 
there shall bfe levied, assessed, collected, and 
paid, in lieu of the taxes imposed by section 
604 of the revenue act of 1917, the follow- 
ing- taxes on the issuance of insurance 
policies, including-, in. the case of policies is- 
sued outside the United States (except those 
taxable under subdivision 15 of Schedule A 
of Title XI.). their delivery within the United 
States by any agent or b^ker, whether acting 
for the insurer or the insured; such taxes 
to be paid by the insurer, or by such agent 
or broker: 

(a) Life insurance: A tax equivalent to 
8 cents on each $100 or fractional part there- 
of of the amount for which any life is insured 
under any .policy of insurance, or other in- 
strument, by whatever name the same is 
called: Provided, That on all policies for 
life insurance only by which a life is insured 
not in excess of $500, issued on the indus- 
trial or weekly or monthly payment plan of 
insurance, the tax shall be 40 per centum of 
the amount of the first weekly premium or 
20 per centum of the amount of the first 
monthly premium, as the case may be: Pro- 
vided further. That on policies of group life 
insurance, covering- groups of not less than 
twenty-five lives in the employ of the same 
person, for the benefit of persons other than 
the employer, the tax shall be equivalent to 
4 cents on each $100 of the aggregate amount 
for which the group policy is issued and of 
any net increase in the amount of the insur- 
ance under such policy: And provided fur- 
ther. That on all policies covering life, 
health and accident insurance combined in 
one policy by which a life is insured not in 
excess of $500. issued on the industrial or 
weekly or monthly payment plan of insurance, 
the tax shall be 40 per centum of the amount 
of the first weekly premium or 20 per centum 
of the amount of the first monthly premium, 
as the case may be; 

(b) Marine, inland and fire insurance: A 
tax equivalent to 1 cent on each dollar or 
fractional part thereof of the premium 
charged under each policy of insurance or 
other instrument by whatever name the same 
is called whereby insurance is made or re- 
newed upon property of any description (in- 
cluding rents or profits), whether against peril 
by sea or inland waters, or by fire or light- 
ning, or other peril: 

(c) Casualty insurance: A tax equivalent 
to 1 cent on each dollar or fractional part 
thereof of the premium charged under each 
policy of insurance or obligation of the nature 
of indemnity for loss, damage or liability 
(except bonds and policies taxable under sub- 
division 2 of schedule A of Title XI.) issued 
or executed or renewed by any person trans- 
acting- the business of employers' liability, 
workmen's compensation, accident, health, 
tornado, plate glass, steam boiler, elevator, 
burglary, automatic sprinkler, automobile, or 
other branch of insurance (except life insur- 
ance and insurance described and taxed in 
the preceding subdivision) : Provided, That 
in case of policies of insurance issued on the 
industrial or weekly or monthly payment plan 
the tax shall be 40 per centum of the amount 
of the first weekly premium or 20 per centum 
of the amount of the first monthly premium, 
as the case may be; 

(d) Policies issued by any corporation 
enumerated in section 231 and policies of 
reinsurance shall be exempt from the taxes 
imposed by this section. 

Sec. 504.- That every person issuing- policies 
of insurance upon the issuance of which a 
tar is imposed by section 503 shall make 
monthly returns under oath, in duplicate, and 
pay such tax to the collector of the district 
in which the principal office or place of busi- 



ness of such person is located. Such returns 
shall contain such information and be made 
at such times and in such manner as the 
commissioner, with the approval of the sec- 
retary, may by regulation prescribe. 

The tax shall, without assessment by the 
commissioner or notice from the collector, be 
due and payable to the collector at the time 
so fixed for filing the return. If the tax 
is not paid when due, there shall be added as 
part of the tax a penalty of 5 per centum, 
tog-ether with interest at the rate of 1 per 
centum for each full month, from the time 
when the tax became due. 

TITLE VI. TAX ON BEVERAGES. 

Sec. 600. (a) That there shall be levied and 
collected on all distilled spirits now in bond 
or that have been or that may be hereafter 
produced in or imported into the United 
States, except such distilled spirits as are 
subject to the tax provided in section 604. in 
lieu of the internal revenue taxes now imposed 
thereon by law, a tax of $2.20 (or, if with- 
drawn for beverage purposes or for use in 
the manufacture or production of any article 
used or intended for use as a beverage, a tax 
of $6.40) on each proof gallon, or wine gal- 
lon when below proof, and a proportionate 
tax at a like rate on all fractional parts of 
such proof or wine gallon, to be paid by the 
distiller or importer when withdrawn, and 
collected under the provisions of existing law. 

(b) That the tax imposed by subdivision 
(a) on distilled spirits intended for beverage 
purposes shall not be due or payable on such 
spirits while stored in any distillery, bonded 
warehouse or special or general bonded ware- 
house, and which, pursuant to any act of 
congress or proclamation of the president of 
the United States cannot be lawfully sold 
or removed from any such warehouse dur- 
ing the period of prohibition fixed by such 
act or proclamation: and all warehousing 
bonds or transportation and warehousing 
bonds conditioned for the payment of tax on 
any such spirits so stored on the date such 
prohibition takes effect shall as to all such 
spirits actually so stored be canceled and 
discharged, provided the distiller of such spir- 
its shall in lieu of such bonds and prior to 
their cancellation execute a bond in a penal 
sum of not less than $10.000. with sureties 
satisfactory to the collector of the district, 
conditioned that the principal shall, during 
the period of such prohibition, safely keep or 
cause to be kept in good condition all such 
spirits and the warehouse in which the same 
are stored, and shall not remove or suffer to 
be removed from warehouse, contrary to law. 
any such spirits during the period of such 
prohibition; and the bond herein prescribed 
shall be in such further sum and shall con- 
tain such further conditions as the commis- 
sioner, with the approval of the secretary, 
may by regulations require. The distiller may. 
subject to the provisions of this section, be 
permitted to retain in any such bonded ware- 
house distilled spirits on which, under the 
terms of any existing bond, the tax imposed 
thereon becomes due and payable prior to 
the date such prohibition takes effect : Pro- 
vided, That on the removal of such prohibi- 
tion the distiller shall, as to all spirits as 
to which the bonded period fixed by law hae 
not expired and which remain stored in ware- 
house, execute new and satisfactory bond in 
the form required by existing law, condi- 
tioned for the payment of the tax on all such 
spirits: and all provisions of existing law 
relating 1 to such bonded warehouses, or the 
storage of spirits therein, or to the execution 
of new or additional bonds, so far as appli- 
cable, shall continue in force as to all dis- 
tilled spirits rebonded under the provisions 
of this section. 



60 



ALMANAC AND YEAR-BOOK FOR 1920. 



Upon the withdrawal of distilled spirits 
from bonded warehouses, after the period of 
prohibition has ended, and under the condi- 
tions imposed by section 50 of an act en- 
titled "An act to reduce taxation, to provide 
revenue for the support of the government, 
and for other purposes." approved Aug. 28, 
1894. an allowance for loss by leakage or 
other unavoidable cause, not exceeding- one 
proof gallon as to packages of a capacity 
of not less than 40 wine gallons, may be 
made in addition to that provided in said 
section 50. as amended; and a like additional 
allowance of one proof gallon as to each 
package withdrawn may be made for each 
period of four months, or fraction thereof, 
for such spirits as shall have remained in 
warehouse during the period of prohibition 
and after the expiration of the maximum 
leakage period fixed by that section. 

Under regulations prescribed by the secre- 
tary, any imported distilled spirits, wines or 
other liquors which may be in any customs 
bonded warehouse under the customs laws on 
the date such prohibition takes effect shall be 
permitted to remain therein without payment 
of any taxes or duties thereon, beyond the 
three-year period provided in section "!>71 of 
the revised statutes, during such period of 
prohibition, and mny be exported at any time 
during such extended period. Any imported 
spirits, wines or other liquors as to which 
the three-year bonded period may expire after 
the passage of this act and prior to the date 
such prohibition tak:s effect may at the op- 
tion of the owner remain in bond during such 
period of prohibition. 

(c) In lieu of the internal revenue tax now 
imposed thereon by law there shall be levied 
and collected upon all perfumes hereafter im- 
ported into the United States containing dis- 
tilled spirits a tax of $1.10 per wine gal- 
lon, and a proportionate tax at a like rate 
on all fractional parts of such wine gallon. 
Such tax shall be collected by the collector of 
customs and deposited as internal revenue col- 
lections under such rules and regulations as 
the commissioner, with the approval of the 
secretary, may prescribe. 

Sec. 601. That no distilled spirits produced 
after Oct 3, 1917. shall be imported into 
the United States from any foreign country 
or from the Virgin islands (unless produced 
from products the growth of such islands, and 
not then into any state or territory or dis- 
trict of the United States in which the manu- 
facture or sale of intoxicnting liquor is pro- 
hibited), or from Porto Rico, or the Philip- 
pine islands. Under such rules, regulations, 
and bonds as the secretary may prescribe the 
provisions of this section shall not apply to 
distilled spirits imported for other than (1) 
beverage purposes or (2) use in the manufac- 
ture or production of any article used or in- 
tended for use as a beverage. 

Sec. 602. That at registered d : stilleries pro- 
ducing alcohol, or other high-proof spirits, 
packages may be filled with such spirits re- 
duced to not less than one hundred proof 
from the receiving cisterns and tax paid with- 
out being entered into bonded warehouse. Such 
spirits may be also transferred from the re- 
ceiving cisterns at such distilleries, by means 
of pipe lines, direct to storage tanks in the 
in storage tanks in such warehouses or in 
such storage tanks. Such spirits may be also 
transferred in tanks or tank cars to general 
bonded warehouses for storage therein, either 
in storage tanks in such warehouses or in 
the tanks in which they were transferred. 
Such spirits may also be transferred from re- 
ceiving cisterns or warehouse storage tanks to 
barrels, drums, tanks, tank cars, or other 
approved containers, and may be transported 
in such containers for exportation or other 
lawful purposes. The commissioner, with the 
approval of the secretary, is hereby empow- 



ered to prescribe all necessary regulations re- 
lating to the drawing off. transferring, gaug^ 
ing, storing and transporting of such sp'rits; 
the records to be kept and returns to be made: 
the size and kind of packages and tanks to be 
used; the marking, branding, numbering, and 
stamping of such packages and tanks; the 
kind of stamps, if any, to be used and the 
time and manner of paying the tax; the kind 
of bond and the penal sum of snme. The tax 
prescribed by law must be paid before such 
spirits are removed from the distillery prem- 
ises, or from general bonded warehouse in the 
cnse of spirits transferred thereto, except as 
otherwise provided by law. 

Under such regulations as the commis- 
sioner, with the approval of the secretary, 
may prescribe, distilled spirits may hereafter 
be drawn from receiving cisterns and de- 
posited in distillery warehouses without hav- 
ing affixrd to the packages, containing the 
snme. distillery warehouse stamps, and such 
packages, when so deposited in warehouse, 
may be withdrawn therefrom on the priginal 
gauge where the same have remained in such 
warehouse for a period not exceeding thirty 
days from the date of doposit. 

Under such regulations as the commis- 
sioner, with the approval of the secretary, 
may prescribe, the manufacture, warehousing, 
withdrawal, and shipment, under the pro- 
visions of existing law, of ethyi alcohol for 
other than (1) beverage purnoses or (2) 
use in the manufacture or production of any 
article used or intended for use as a beverage, 
and denatured alcohol, may be exempted from 
the provisions of section 3283 of the revised 
statutes. 

The commissioner, with the approval of the 
secretary, may by rcgulntions exempt dis- 
tillers of ethyl alcohol, for use in the pro- 
duction of munitions of war, or for Bother 
nonbeverage purposes, from so much of the 
provisions of sections 3264, 3285, or 3309 
of the revised statutes, and acts amendatory 
thereof, respecting the survey of distilleries, 
the period of fermentation, the filling and 
emptying of fermenting tubs, and assessments, 
as, in his judgment, may be expedient: Pro- 
vided, That the bond prescribed in section 
3260 of the revised statutes shall, in the 
cases herein provided, be in such sum and 
contain such further conditions as the com- 
missioner may require. 

Sec. 603. That under such regulations as 
the commissioner, with the approval of the 
secretary, may prescribe, ethyl alcohol of not 
less than 180 degrees proof, produced at any 
central distilling and denaturing plant estab- 
lished under the provisions of subsection 2. 
paragraph N, of section IV. of the act en- 
titled "An act to reduce tariff duties and to 
provide revenue lor the government, and for 
other purposes," approved Oct. 3, 1913, may 
be rempved from such plant to any central 
denaturing bonded warehouse for denatura- 
tion. or may, before or after denaturation be 
removed from such plant or from such de- 
naturing bonded warehouse, free of tax, for 
use of the United States or for shipment to 
any nation while engaged against the Ger- 
man government in the present war, and the 
removal herein authorized may be made in 
such tank vessel, tank cars, drums, casks, 
or other containers as may be apnroved by 
the commissioner. It shall be lawful, under 
regulations prescribed by the commissioner, 
with the approval of the secretary, for an 
allowance to be made for leakage or loss by 
unavoidable accident and without fault or 
negligence of the distiller, owner, carrier, or 
bis agents or employes, which may occur 
during the transportation of such spirits or 
while the same are lawfully stored on either 
of the premises herein described. 

Sec. 604. That upon all distilled spirits pro- 



ALMANAC AND YEAR-BOOK FOR 1920. 



61 



duced in or imported into the United States 
upon which the internal revenue tax now 
imposed by law has been paid, and which, on 
the day after the passage of this act, are 
held by any person and intended for sale or 
for use in the manufacture or production of 
any article intended for sale, there shall be 
levied, assessed, collected, and paid a floor tax 
of $3.20 (if intended for sale for beverage 
purposes or for use in the manufacture or 
production of any article used or intended for 
use as a beverage) on each proof gallon, and 
a proportionate tax at a like rate on all 
fractional parts of such proof gallon. 

Sec. 605. That in addition to the tax im- 
posed by this act on distilled spirits and 
wines, there shall be levied, assessed, col- 
lected, and paid, in lieu of the tax imposed 
by section 304 of the revenue act of 1917, a 
tax of 30 cents on each proof gallon and a 
proportionate tax at a like rate on all frac- 
tional parts of such proof gallon on all dis- 
tilled spirits or wines hereafter rectified, 
purified, or refined in such manner, and on 
all mixtures hereafter produced in such man- 
ner, that the person so rectifying-, purify- 
ing, refining, or mixing the same is a rectifier 
within the meaning of section 3244 of the 
revised statutes, as amended: Provided, That 
this tax shall not apply to gin produced by 
the redistillation of a pure spirit over 
juniper berries and other aromatics. 

Upon all such articles heretofore produced, 
and which on the day after the passage of 
this act are held by any person and intended 
for sale, there shall be levied, assessed, col- 
lected, and paid a floor tax of 15 cents on 
each proof gallon, and a proportionate tax at 
a like rate on all fractional parts of each 
proof galloni; and all such distilled spirits so 
held and not contained in the distillers' 
original stamped packages, or in bottles or 
other containers bearing the distillers' original 
labels, shall for the purpose of this section 
be regarded as rectified spirits. 

When the process of rectification is com- 
pleted and the taxes prescribed by this sec- 
tion have been paid, it shall be unlawful for 
the rectifier or other dealer to reduce in proof 
or increase in volume such spirits or wine by 
the addition of water or other substance; 
nothing herein contained shall, however, pre- 
vent a rectifier from using- agrnin in the 
process of rectification spirits already rectified 
and upon which the taxes have theretofore 
been paid. 

The taxes imposed by this section shall not 
attach to cordials or liqueurs on which a tax 
is imposed and paid under section 611 or 
613, nor to the mixing and blending of 
wines, where such blending is for the sole 
purpose of perfecting such wines according 
to commercial standards, nor to blends made 
exclusively of two or more pure straight 
whiskies aged in wood for a period not less 
than four years and without the addition of 
coloring or flavoring matter or any other sub- 
stance than pure water and if not reduced 
below ninety proof: Provided, That such 
blended whiskies shall be exempt from tax 
under this section only when compounded 
under the immediate supervision of a revenue 
officer, in such tanks and under such con- 
ditions and supervision as the commissioner, 
with the approval of the secretary, may 
prescribe. 

All distilled spirits or wines taxable tinder 
this section shall be subject to uniform 
regulations concerning the use thereof in the 
manufacture, blending, compounding, mixing 
marking, branding, and sale of whisky and 
rectified spirits, and no discrimination what- 
soever shall be made by reason of a difference 
in the character of the material from which 
same may have been produced. 



The business of a rectifier of spirits shall 
be carried on, and the tax on rectified spirits 
shall be paid, under such rules, regulations, 
and bonds as may be prescribed by the commis- 
sioner, with the approval oi the secretary. 

Whoever violates any of the provisions of 
this section shall be deemed to be g-uilty of a 
misdemeanor and. upon conviction, shall be 
fined not more than 51,000 or imprisoned not 
more than two years, and shall, in addition, 
be liable to double the . tax evaded, tog-ether 
with the tax, to be collected ty assessment or 
on any bond given. 

Sec. 606. That hereafter collectors shall not 
furnish wholesale liquor dealers' stamps in 
lieu of and in exchange for stamps for recti- 
fied spirits unless the package covered by 
stamp for rectified spirits is to be broken into 
smaller packages. 

The commissioner. w : th the approval of 
the secretary, is authorized to discontinue the 
use of the following stamps whenever in his 
judgment the interests of the government will 
be subserved thereby : 

Distillery warehouse, special bonded ware- 
house, special bonded rewarehouse, general 
bonded warehouse, general bonded retransfer. 
transfer brandy, export tobacco, export cigars, 
export oleomargarine, and- export fermented- 
liquor stamps. 

Sec. 607. That the commissioner, with the 
approval of the secretary, is hereby author- 
ized to require at distilleries, breweries, rec- 
tifying houses, and wherever else in his judg- 
ment such action may be deemed advisable, 
the installation of meters, tanks, pipes, or 
any other apparatus for the purpose of pro- 
t^cting the revenue, and such meters, tanks. 
and pipes and all necessary labor incident 
thereto shall be at the expense of the person 
on whose premises the installation is re- 
quired. Any such person refusing or neglect- 
ing to install such apparatus when so re- 
auired by the commissioner shall not be per- 
mitted to conduct business on such premises. 

Sec. 608. That there shall be levied and 
collected on all beer, lager beer, ale, porter 
and other similar fermented liquor, containing 
one-half of 1 per centum or more of alco- 
hol, brewed or manufactured and hereafter 
sold, or removed for consumption or sale, 
within the United States, by whatever name 
such liquors may be called, in lieu of the 
internal revenue taxs now imposed thereon 
by law. a tax of $6 for every barrel con- 
taining not more than thirty-one gallons, and 
at a like rate for any other quantity or for 
the fractional parts of a barrel authorized 
and defined by law, to be collected under the 
provisions of existing law. 

Sec. 609. That from and after the passaere 
of this act taxable fermented liquors may be 
conveyed without payment of tax from the 
brewery premises where produced to a con- 
tiguous industrial distillery of either class 
established under the act entitled "An act to 
reduce tariff duties and to provide revenue for 
the government, and for other purposes." ap- 
proved Oct. 3, 1913, to be used as d : stilling 
material, and the residue from such distilla- 
tion, containing- less than one-half of 1 per 
crntum of alcohol by volume, which is to be 
used in making- beverages, may be manipulated 
l-y cooling, flavoring, carbonating, settling- and 
filtering on the distillery premises or else- 
where. 

The removal of the taxable fermented liquor 
from the brewery to the distillery and the 
operation of the distillery and removal of the 
residue therefrom shall be under the super- 
vision of such officer or officers as the com- 
missioner shall deem proper, and the commis- 
sioner, with the approval of the secretary, is 
hereby authorized to make such regulations 
from time to time as may be necessary to 
give force and effect to this section and to 
safeguard the revenue. 



62 



ALMANAC AND YEAR-BOOK FOR 1920. 



Sec 610. That natural wine within the 
meaning: of this act shall be deemed to be the 
product made from the normal alcoholic fer- 
mentation of the juice of sound, ripe grapes, 
without addition or abstraction except such 
as may occur in the usual cellar treatment 
of clarifying- and aging-: Provided, however. 
That the product made from the juice of 
sound, ripe grapes by complete fermentation 
of the must under proper cellar treatment and 
corrected by the addition (under the super- 
vision of a g-aug-er or storekeeper-gauffer in 
the capacity of g-auger) of a solution of water 
and pure cane, beet or dextrose sugar (con- 
taining-, respectively, not less than 95 per cen- 
tum of actual sugar, calculated on a dry 
basis) to the must 9r to the wine, to cor- 
rect natural deficiencies, when such addition 
shall not increase the volume of the resultant 
product more than 35 per centum, and the 
resultant product does not contain less than 
five parts per thousand of acid before fer- 
mentation and not more than 13 per centum 
of alcohol after complete fermentation, shall 
he deemed to be wine within the meaning- of 
this act. and may be labeled, transported and 
sold as "wine," Qualified by the name of the 
locality where produced, and may be further 
qualified by the name of its own particular 
type or variety: And provided further. That 
wine as defined in this section may be sweet- 
ened with cane sugar or beet sugar or pure 
condensed grape must and fortified under the 
provisions of this act. and wines so sweet- 
ened or fortified shall be considered sweet 
wine within the meaning 1 of this act. 

Sec. 611. That upon all still wines, includ- 
ing- vermuth, and all artificial or imitation 
wines or compounds sold as still wine, which 
are hereafter produced in or imported into 
the United States, or which on the day after 
the passage of this act are on any winery 
premises or other bonded premises or in 
transit thereto or at any custom house, there 
shall be levied, collected, and paid, in lieu 
of the internal revenue taxes now imposed 
thereon by law. taxes at rates as follows, 
when sold, or removed for consumption or 
sale: 

On wines containing- not more than 14 per 
centum of absolute alcohol, 16 cents per wine 
g-allon, the per centum of alcohol taxable un- 
der this section to be reckoned by volume and 
not by weight : 

On wines containing- more than 14 per cen- 
tum and not exceeding- 21 per centum of ab- 
solute alcohol. 40 cents per wine g-allon: 

On wines containing- more than 21 per cen- 
tum and not exceeding 24 per centum of ab- 
solute alcohol. $1 per wine g-allon; 

All such wines containing- more than 24 per 
centum of absolute alcohol by volume shall 
be classed as distilled spirits and shall pay 
tax accordingly. 

Sec. 612. That under such regulations and 
official supervision and upon the giving- of 
such notices, entries, bonds and other secur- 
ity as the commissioner, with the approval 
of the secretary, may prescribe, any producer 
of wines defined under the provisions of 
this title may withdraw from any fruit dis- 
tillery or special bonded warehouse g-mpe 
brandy, or wine spirits, for the fortification 
of such wines on the premises whero actually 
made: Provided. That there shall be levied 
and assessed ag-ainst the producer of such 
wines a tax (in lieu of the internal revenue 
tax now imposed thereon by law) of 60 cents 
per proof gallon of grape brandy or wine spir- 
its whenever withdrnwn and hereafter PO used 
by him in the fortification of such wines dur- 
ing- the preceding- month, which a ssossment 
shall be paid by him within t^n months from 
the date of notice thereof: Provided further. 
That nothing contained in this section shall 
be construed as exempting any wines, cordials. 



liqueurs or similar compounds from the pay- 
ment of any tax provided for in this title. 

Sec. 613. That upon the following articles 
which are hereafter produced in or imported 
into the United States, or which on the day 
after the passage of this act are on any 
winery premises or other bonded premises 
or in transit thereto or at any custom house, 
there shall be levied, collected and paid taxea 
at rates as follows, when sold, or removed 
for consumption or sale: 

On each bottle or other container of cham- 
pagne or sparkling wine. 12 cents on each 
one-half pint or fraction thereof: 

On each bottle or other container of arti- 
ficially carbonated wine, 6 cents on each one- 
half pint or fraction thereof: 

On each bottle or other container of 
liqueurs, cordials or similar compounds, by 
whatever name sold or offered for sale, con- 
taining- sweet wine fortified with grape brandy, 
6 cents on each one-half pint or fraction 
thereof: 

The tax imposed by this section shall, in 
the case of any article upon which a corre- 
sponding internal revenue tax is now imposed 
by law. be in lieu of such tax. 

Sec. 614. That upon all articles specified in 
section 611 or 613 upon which the internal 
revenue tax now imposed by law has been 
paid and which are on the day after the pas- 
sage of this act held by any person and in- 
tended for sale, there shall be levied, collected 
and Paid a floor tax equal to the difference 
between the tax imposed by this act and 
the tax so paid. 

Sec. 615. That upon all sweet wines held 
for sale by the producer thereof upon the 
day after the passage of this act, there shall 
be levied, assessed, collected and paid a floor 
tax equivalent to 30 cents per proof gallon 
upon the grape brandy or wine spirits used in 
the fortification of such wine. 

Sec. 616. That the taxes imposed by section 
611 or 613 shall be paid by stamp on re- 
moval of the wines from the custom house, 
winery or other bonded place of storage for 
consumption or sale, and every person here- 
after producing, or having in his possession 
or under his control when this title takes ef- 
fect, any wines subject to the tax imposed 
in section 611 or 613 shall file such notice, 
describing the premises on which such wines 
are produced or stored; shall execute a bond 
in such form: shall make such inventories un- 
der oath; and shall, prior to sale or removal 
for C9nsumption. affix to each cask or vessel 
containing such wine such marks, labels or 
stamps as the commissioner, with the ap- 
proval of the secretary, may from time to 
time prescribe: and the premises described in 
su-jh notice shall, for the purpose of this act, 
be regarded as bonded premises. But the 
provisions of this section, except as to pay- 
ment of tax and the affixing of the required 
stamps or labels, shall not apply to wines 
hrld by retail dealers, as defined in section 
3244 of the revised statutes, nor, subject to 
regulations prescribed by the commissioner, 
with the approval of the secretary, shall the 
tax imposed by section 611 apply to wines 
produced for the family use of the duly reg- 
istered producer thereof and not sold or other- 
wise removed from the place of manufacture 
and not exceeding in any case 200 gallons 
per year. 

Sec. 617. That sections 42. 43 and 45 of the 
act entitled "An act to reduce the revenue 
and equalize duties on imports, and for other 
purposes." approved Oct. 1. 1890, as amend- 
ed by section 68 of the act entitled "An act 
to reduce taxation, to provide revenue for the 
government, and for other purposes," approved 
Aug. 27. 1894, are further amended to read 
as follows: 

'Sec. 42. That any producer of pure sweet 



ALMANAC AND YEAR-BOOK FOR 1920. 



wines may use in the preparation of such 
sweet wines, under such regulations and after 
the filing 1 of srich notices and bonds, together 
with the keeping of such records and the 
rendition of such reports as to materials and 
products as the commissioner of internal rev- 
enue, with the approval of the secretary of 
the treasury, may prescribe, wine spirits pro- 
duced by any duly authorized distiller, and 
the commissioner of internal revenue, in de- 
termining the liability of any distiller of wine 
spirits to assessment under section 3309 of 
the revised statutes, is authorized to allow 
such"* distiller credit in his computations for 
the wine spirits withdrawn to be used in for- 
tifying sweet wines under this act. 

"Sec. 43. That the wine spirits mentioned 
in section 42 is the product resulting from 
the distillation of fermented grape juice, to 
which water may have been added prior to, 
during or after fermentation, for the sole 
purpose of facilitating the fermentation and 
economical distillation thereof, and shall be 
held to include the product from grapes or 
their residues commonly known as grape 
brandy, and shall include commercial grape 
brandy which may have been colored with 
burnt sugar or caramel: and the pure sweet 
wine which may be fortified with wine spir- 
its under the provisions of this act is fer- 
mented or partially fermented grape juice only, 
with the usual cellar treatment, and shall con- 
tain no other substance whatever introduced 
before, at the time of or after fermentation, 
except as herein expressly provided : Provided. 
That the addition of pure boiled or condensed 
grape must or pure crystallized cane or beet 
sugar, or pure dextrose sugar containing, re- 
spectively, not less than 95 per centum of 
actual sugar, calculated on a dry basis, or 
water, or any or all of them, to the pure 
grape juice before fermentation, or to the 
fermented product of such grape juice, or 
to both, prior to the fortification herein pro- 
vided for. either for the purpose of perfect- 
ing sweet wines according to commercial 
standards or for mechanical purposes, shall 
not be excluded by the definition of pure sweet 
wine aforesaid: Provided, however, That the 
cane or beet sugar or pure dextrose sugar 
added for sweetening purposes shall not be in 
excess of 11 per centum of the weight of the 
wine to be fortified: And provided further. 
That the addition of water herein authorized 
shall be under such regulations as the com- 
missioner of internal revenue with the ap- 
proval of the secretary of the treasury may 
from time to time prescribe: Provided, how- 
ever. That records kept in accordance with 
such regulations as to the percentage of sac- 
charine, acid, alcoholic and added water con- 
tent of the wine offered for fortification shall 
be open to inspection by any official of the 
department of agriculture thereto duly au- 
thorized by the secretary of agriculture: but 
in no case shall such wines to which water 
has been added be eligible for fortification 
under the provisions of this act, where the 
same, after fermentation and before fortifica- 
tion, have an alcoholic strength of less than 5 
per centum of their volume. 

"Sec. 45. That under such regulations and 
official supervision, and upon the execution of 
such entries and the giving of such bonds, 
bills of lading, and other security as the 
commissioner of internal revenue, with the 
approval of the secretary of the treasury, shall 
prescribe, any producer of pure sweet wines 
as defined by this act may withdraw wine 
spirits from any special bonded warehouse in 
original packag-es or from any registered dis- 
tillery in any quantity not less than eighty 
wine gallons, and m.iy use so much of the 
same as may be required by him under such 
regulations, and alter the filing of such no- 
tices and bonds and the keeping of such rec- 



ords and the rendition of such reports as to 
materials and products and the disposition of 
the same as the commissioner of internal rev- 
enue, with the approval of the secretary of 
the treasury, shall prescribe, in fortifying 
the pure sweet wines made by him. and for 
no other purpose, in accordance with the 
foregoing limitations and provisions: and the 
commissioner of internal revenue, with the 
approval of the secretary of the treasury, is 
authorized whenever he shall deem it to be 
necessary for the prevention of violations of 
this law to prescribe that wine spirits with- 
drawn under this section, shall not be used to 
fortify wines except at a certain distance 
prescribed by him from any distillery, rectify- 
ing house, winery or other establishment 
used for producing or storing distilled spir- 
its, or for making- or storing wines other 
than wines which are so fortified, and that in 
the building in which such fortification of 
wines is practiced no wines or spirits other 
than those permitted by this regulation shall 
be stored in any room or part of the building 
in which fortification of wines is practiced. 
The use of wine spirits for the fortification 
of sweet wines under this act shall be under 
the immediate supervision of an officer of in- 
ternal revenue, who shall make returns de- 
scribing the kinds and quantities of wine so 
fortified, and shall affix such stamps and seals 
to the packages containing such wines as may 
be prescribed by the commissioner of internal 
revenue, with the approval of the secretary of 
the treasury: and the commissioner of internal 
revenue, with the approval of the secretary 
of the treasury, shall provide by regulations 
the time within which wines so fortified with 
the wine spirits so withdrawn may be subject 
to inspection, and for final accounting: for the 
use of such wine spirits and for rewarehous- 
ing or for payments of the tax on any por- 
tion pf such wine spirits which remain not 
used in fortifying" pure sweet wines." 

Sec. 618. (a) That under such regulations 
and upon the execution of such notices, en- 
tries, bonds and other security as the com- 
missioner, with the approval of the secretary, 
may prescribe, domestic wines subject to the 
tax imposed by section 611 may be removed 
from the winery where produced, free of tax. 
for storage on other bonded premises or from 
such premises to other bonded premises (but 
not more than one such additional removal 
shall be allowed), or for exportation from 
the United States or for use as distilling ma- 
terial at any regularly registered distillery: 
Provided, however. That the distiller using 
any such wine as material shall, subject to 
the provisions of section 3309 of the re- 
vised statutes, as amended, be held to pay 
the tax on the product of such wines as will 
include both the alcoholic strength therein 
produced by fermentation and that obtained 
from the brandy or wine spirits added to such 
wines at the time of fortification, 

(b) Under regulations prescribed by the 
commissioner, with the approval of the sec- 
retary, it shall be lawful to produce grape 
wines on bonded winery premises by the usual 
method, and to transport and use the same, 
and like wines heretofore produced and now 
stored on bonded winery premises, as distilling 1 
material for the production of nonbeverage 
spirits in the production of nonalcoholic 
wines, containing less than % of 1 per cen- 
tum of alcohol by volume, in any fruit 
brandy or industrial distillery: Provided, That 
all alcoholic spirits so obtained at any in- 
dustrial distillery shall be denatured, and all 
spirits so obtained at any fruit distillery ehall 
be removed and used only for nonbeverage 
purposes or for denaturation. 

Sec. 619. That the collection of the tax on 
imported still wines, including vermuth, and 
sparkling wines, including champagne, and on 



64 



ALMANAC AND YEAR-BOOK FOR 1920. 



imported liqueurs, cordials and similar com- 
pounds, may be made within the discretion of 
the commissioner, with the approval of the 
secretary, by assessment instead of stamps. 
Sec. 620. That whoever evades or attempts 
to evade any tax imposed by sec^ns 611 to 
615. both inclusive, or any requirement of 
sections 610 to 621, both inclusive, or reg- 
ulation issued pursuant thereto, or whoever, 
otherwise than as provided in such sections, 
recovers or attempts to recover any spirits 
from domestic or imported wine, or whoever 
rectifies, mixes or compounds with distilled 
spirits any domestic wines, other than _ in 
the manufacture of liqueurs, cordials or sim- 
ilar compounds, shall, on conviction, be pun- 
ished for each such offense by a fine of not 
exceeding- $5,000, or imprisonment for not 
more than five years, or both, and in addition 
thereto by a penalty of double the tax 
evaded, or attempted to be evaded, to be as- 
sessed and collected in the same manner as 
taxes are assessed and collected, and all wine*, 
spirits, liqueurs, cordials or similar com- 
pounds as to which such violation occurs 
shall be forfeited to the United States. But 
the provisions of this section and the pro- 
visions of section 3244 of the revised statutes, 
as amended, relating to rectification, or other 
internal revenue laws of the United States, 
shall not be held to apply to or prohibit the 
mixing 1 or blending 1 of wines subject to tax 
under the provisions of sections 611 to 615, 
both inclusive, with each other or with other 
.wines for the sole purpose of perfecting 1 such 
wines according- to commercial standards: 
Provided, That nothing- herein contained shall 
be construed as prohibiting- the use of tax- 
paid grain or other ethyl alcohol in the for- 
tification of sweet wines as defined in section 
610 of this act and section 43 of the act en- 
titled "An act to reduce the revenue and 
equalize duties on imports, and for other pur- 
poses." approved Oct. 1, 1890, as amended 
by this act. 

Sec. 621. That the commissioner, by reg- 
ulations to be approved by the secretary, may 
require the use at each fruit distillery of 
such spirit meters, and such locks and seals 
to be affixed to fermenters, tanks or other 
vessels and to such pipe connections as may in 
his judgment be necessary or expedient, and 
is hereby authorized to assign to any such 
distillery and to each winery where wines are 
to be fortified such numbers of gaugers or 
storekeeper-g-aug-ers in the capacity of gaug-ers. 
as may be necessary for the proper super- 
vision of the manufacture of brandy or the 
making 1 or fortifying- of wines subject to tax 
imposed by this section: and the compensa- 
tion of such officers shall not exceed $5 per 
diem while so assigned, together with their 
actual and necessary traveling expenses, and 
also a reasonable allowance for their board 
bills, to be fixed by the commissioner, with 
the approval of the secretary, but not to 
exceed $2.50 per diem for such board bills. 

Sec. 622. That the commissioner, with the 
approval of the secretary, is hereby author- 
ized to make such allowances for unavoidable 
loss of wines while in storage or during- cel- 
lar treatment as in his judgment may be 
just and proper. 

Sec. 623. That the second paragraph of 
section 3264 of the revised statutes, as 
amended by section 5 of the act of March 1, 
1879. and as further amended by the act 
of June 22, 1910, be amended so as to read 
as follows: 

"In all surveys forty-five gallons of mash 
or beer brewed or fermented from grain shall 
represent not less than one bushel of grain, 
and seven gallons of mash or beer brewed or 
fermented from molasses shall represent not 
less than one gallon of molasses, except in 
distilleries operated on the sour-mash prin- 



ciple, in which distilleries sixty gallons of 
beer brewed or fermented from grain shall rep- 
resent not less than one bushel of grain, and 
except that in distilleries where the filtra- 
tion-aeration process is used, with the ap- 
proval of the commissioner of internal rev- 
enue; that is. where the mash after it leaves 
the mash tub is passed through a filtering ma- 
chine before it is run into the fermenting 
tub, and only the filtered liquor passes into 
the fermenting tub, there shall hereafter be 
no limitation upon the number of gallons of 
water which may be used in the process of 
mashing or filtration for fermentation; but 
the commissioner of internal revenue, with 
the approval of the secretary of the treas- 
ury, in order to protect the revenue, shall be 
authorized to prescribe by regulation, to be 
made by him. such character of survey as 
he may find suitable for distilleries using such 
filtration-aeration process. The provisions 
hereof relating to filtration-aeration process 
shall apply only to sweet-mash distilleries." 

Sec. 624. That under such regulations as 
the commissioner, with the approval of the 
secretary, may prescribe, alcohol or other 
distilled spirits of a proof strength of not less 
than 180 degrees intended for export free 
of tax may be drawn from receiving cisterns 
at any distillery, or from storage tanks in any 
distillery warehouse, for transfer to tanks or 
tank cars for export from the United States, 
and all provisions of existing law relating to 
the exportation of distilled spirits not incon- 
sistent herewith shall apply to spirits removed 
for export under the provisions of this act. 

Sec. 625. That section 3255 of the revised 
statutes as amended by the act of June 3 
1896, and as further amended by the act of 
March 2, 1911, be further amended so as to 
read as follows: 

"Sec. 3255. The commissioner of internal 
revenue, with the approval of the secretary 
of the treasury, may exempt distillers of 
brandy made exclusively from apples, peaches, 
grapes, pears, pineapples, oranges, apricots, 
berries, plums, pawpaws, persimmons, prunes, 
figs or cherries from any provision of this 
title relating to the manufacture of spirits, 
except as to the tax thereon, when in his judg- 
ment it may seem expedient to do so: Pro- 
vided, That where, in the manufacture of 
wine, artificial sweetening 1 has been used the 
wine or the fruit pomace residuum may be 
used in the distillation, of brandy, and such 
use shall not prevent the commissioner ol 
internal revenue, with the approval of the 
secretary of the treasury, from exempting- 
such distiller from any provision of this title 
relating 1 to the manufacture of spirits, except 
as to the tax thereon, when in his judg-ment 
it may seem expedient to do so: And pro- 
vided further. That the distillers mentioned 
in this section may add to not less than five 
hundred gallons (or ten barrels) of grape 
cheese not more than five hundred gallons of 
a sugar solution made from cane, beet, starch, 
or corn sugar, 95 per centum pure, such solu- 
tion to have a saccharine strength of not to 
exceed 10 per centum, and may ferment the 
resultant mixture on a winery or distillery 
premises, and such fermented product shall 
be regarded as distilling material." 

Sec. 626. That distilled spirits known com- 
mercially as gin of not less than 80 per 
centum proof may at any time within eight 
years after entry in bond at any distillery be 
bottled in bond at such distillery for ex- 
port without the payment of tax. under such 
rules and regulations as the commissioner, 
with the approval of the secretary, may pre- 
scribe. 

Sec. 627. That section 3354 of the revised 
statutes as amended by the act approved 
June 18, 1890, be, and is hereby, amended 
to read as follows: 



ALMANAC AND YEAR-BOOK FOR 1920. 



65 



"Sec. 3354. Every person who withdraws 
any fermented liquor from any hogshead, bar- 
rel, kegr, or other vessel upon which the prop- 
er stamp has not been affixed for the purpose 
of bottling- the same, or who carries on or 
attempts to carry on the business of bottling- 
fermented liquor in any brewery or other 
place in which rfermented liquor is made, or 
upon any premises having- communication 
with such brewery, or any warehouse, shall 
be liable to a fine of $500. and the property 
used in such bottling- or business shall be 
liable to forfeiture: Provided, however. That 
this section shall not be construed to pre- 
vent the withdrawal and transfer of unfer- 
mented. partially fermented, or fermented 
liquors from any of the vats in any brewery 
by way of a pipe line or other conduit to 
another building- or place for the sole pur- 
pose of bottling- the same, such pipe line or 
conduit to be constructed and operated in such 
manner and with such cisterns, vats, tanks, 
valves, cocks, faucets, and gauges, or other 
utensils or apparatus, either on the premises 
of the brewery or the bottling 1 house, and 
with such changes of or additions thereto, 
and such locks, seals, or other fastenings, and 
under such rules and regulations as shall be 
from time to time prescribed by the commis- 
sioner of internal revenue, subject to the ap- 
proval of the secretary of the treasury, and 
all locks and seals prescribed shall be pro- 
vided by the commissioner of internal revenue 
at the expense of the United States: Provided 
further, That the tax imposed in section 3339 
of the revised statutes shall be paid on all 
fermented liquor removed from a brewery to 
a bottling house by means of a pipe or con- 
duit, at the- time of such removal, by the 
cancellation and defacement, by the collector 
of the district or his deputy, in the presence 
of the brewer, of the number of stamps de- 
noting the tax on the fermented liquor thus 
removed. The stamps thus canceled and de- 
faced shall be disposed of and accounted 
for in the manner directed by the commis- 
sioner of internal revenue, with the approval 
of the secretary of the treasury. And any 
violation of the rules and regulations here- 
after prescribed by the commissioner of in- 
ternal revenue, with the approval of the sec- 
retary of the treasury, in pursuance of these 
provisions, shall be subject to the penalties 
above provided by this section. Every own- 
er, agent, or superintendent of any brewery or 
bottling house who removes, or connives at 
the removal of, any fermented liquor through 
a pipe line or conduit, without payment of 
the tax thereon, or who attempts in any man- 
ner to defraud the revenue as above, shall 
forfeit all the liquors made by and for him. 
and all the vessels, utensils, and apparatus 
used in making the same." 

Sec. 628. That there shall be levied, as- 
sessed, collected, and paid in lieu of the 
taxes imposed by sections 313 and 315 of 
the revenue act of 1917 

(a) Upon all beverag-es derived wholly or 
in part from cereals or substitutes there- 
lor, and containing- less than one-half of one 
per* centum of alcohol, sold by the manufac- 
turer, producer, or importer, in bottles or 
other closed containers, a tax equivalent to 
15 per centum of the price for which so 
sold; and upon all unfermented grape juice, 
ginger ale. root beer, sarsaparilla, pop, arti- 
ficial mineral waters (carbonated or not car- 
bonated), other carbonated waters or bever- 
ages, and other soft drinks, sold by the manu- 
facturer, producer, or importer, in bottles or 
other closed containers, a tax equivalent to 
10 per centum of the price for which so feold; 
and 

(b) Upon all natural mineral waters or table 
waters, sold by the producer, bottler, or im- 
porter thereof, in bottles or other closed con- 



tainers, at over 10 cents per gallon, a tax of 
2 cents per gallon. 

Sec. 629. That each manufacturer, producer, 
bottler, or importer of any of the articles 
enumerated in section 628 shall make momh- 
ly returns under oath in duplicate and pay 
the taxes imposed in respect to such articles 
by such section to the collector for the dis- 
trict in which is located the principal place 
of business, containing such information nec- 
essary for the assessment of the tax, and 
at such times and in such manner as the 
commissioner, with the approval of the sec- 
retary, may by regulation prescribe. 

The tax shall, without assessment by the 
commissioner or notice from the collector, be 
due and payable to the collector at the time 
so fixed for filing the return. If the tax is 
not paid when due, there shall be added as 
part of the tax a penalty of 5 per centum, 
together with interest at the rate of 1 per 
centum for each full month, from the time 
when the tax became due. 

Sec. 630. That on and after May 1, 1919. 
there shall be levied, assessed, collected, and 
paid a tax of 1 cent for each 10 cents or 
frrction thereof of the amount paid to any 
person conducting a soda fountain, ice cream 

Sarlor, or other similar place of business, for 1 
rinks commonly known as soft drinks, com- 
pounded or mixed at such place of business, 
or for ice cream, ice cream sodas, sundaes, or 
other similar articles of food or drink, when 
any of the above are sold on or after such 
date for consumption in or in proximity to 
such place of business. Such tax shall be 
paid by the purchaser to the vendor at the 
time of the sale and shrill be collected, re- 
turned, and paid to the United States by such 
vendor in the same manner as provided in 
section 502. 

TITLE VII. TAX ON CIGARS, TOBACCO, 
AND MANUFACTURES THEREOF. 

Sec. 700. (a) That upon cigars and ciga- 
rettes manufactured in or imported into the 
United States, and hereafter sold by the 
manufacturer or importer, or removed for con- 
sumption or sale, there shall be levied, col- 
lected, and paid under the provisions of exist- 
ing law, in lieu of the internal revenue taxes 
now imposed thereon by law, the following 
taxes, to be paid by the manufacturer or 
importer thereof 

On cigars of all descriptions made of to- 
bacco, or any substitute therefor, and weigh- 
ing not more than three pounds per thousand. 
$1.50 per thousand; 

On cigars made of tobacco, or any substitute 
therefor, and weighing more than three pounds 
per thousand, if manufactured or imported to 
retail at not more than 5 cents each, $4 per 
thousand: 

If manufactured or imported to retail at 
more than 5 cents each and not more than 
8 cents each, S6 per thousand: 

If manufactured or imported to retail at 
more than 8 cents each and not more than 
15 cents each. $9 per thousand: 

If manufactured or imported to retail at 
more than 15 cents each and not more than 
20 cents each. $12 per thousand: 

If manufactured or imported to retail at 
more than 20 cents each, $15 per thousand: 

On cigarettes made of tobacco, or any sub- 
stitute therefor, and weighing not more than 
three pounds per thousand, $3 per thousand: 

Weighing more than three pounds per thou- 
sand, $7.20 per thousand. 

(b) Whenever in this section reference is 
made to cigars manufactured or imported to 
retail at not over a certain price each, then 
in determining the tax to be paid regard shall 
be had to the ordinary retail price of a single 

(c)' The commissioner may. by regulation, 
require the manufacturer or importer to af- 



ALMANAC AND YEAR-BOOK FOR 1920, 



fix to each box, package, or container a con- 
spicuous label indicating 1 the clause of this 
section under which the cigars therein con- 
tained have been tax paid, which must cor- 
respond with the tax paid stamp on such box 
or container. 

(d) Every manufacturer of cigarettes (in- 
cluding- small cigars weighing not more than 
three pounds per thousand) shall put up all 
the cigarettes and such small cigars that he 
manufactures or has manufactured for him, 
and sells or removes for consumption or sale, 
in packages or parcels containing five, eight, 
ten, twelve, fifteen, sixteen, twenty, twenty- 
four, forty, fifty, eighty, or one hundred cig- 
arettes each, and shall securely affix to each 
of such packages or parcels a suitable stamp 
denoting the tax thereon and shall properly 
cancel the same prior to such sale or re- 
moval for consumption or sale under such 
regulations as the commissioner, with the ap- 
proval of the secretary, shall prescribe; and 
all cigarettes imported from a foreign coun- 
try shall be packed, stamped, and the stamps 
canceled in a like manner, in addition to the 
import stamp indicating inspection of the 
custom house before they are withdrawn 
therefrom. 

Sec. 701. (a) That upon all tobacco and 
snuff manufactured in or imported into the 
United States, and hereafter sold by the 
manufacturer or im'porter, or removed for 
consumption or sale, there shall be levied, 
collected, and paid, in lieu of the internal 
revenue taxes now imposed thereon by law, 
a tax of 18 cents per pound, to be paid by 
the manufacturer or importer thereof. 

(b) Section 3362 of the revised statutes, as 
amended, is hereby amended to read as fol- 
lows: 

"Sec. 3362. All manufactured tobacco shall 
be put up and prepared by the manufacturer 
lor sale, or removal for sale or consumption, 
in packages of the following- description and 
in no other manner: 

"All smoking tobacco, snuff, fine cut chew- 
ing tobacco, all cut and granulated tobacco, 
all shorts, the refuse of fine cut chewing, 
which has passed through a riddle of thirty- 
six meshes to the sauare inch, and all refuse 
scraps, clippings, cuttings, and sweepings of 
tobacco, and all other kinds of tobacco not 
otherwise provided for, in packages contain- 
ing one-eighth of an ounce, three-eighths of 
an ounce, and further packages with a dif- 
ference between each package and the one 
next smaller of one-eighth of an ounce up to 
and including two ounces, and further pack- 
ages with a difference between each package 
and the one next smaller of one-fourth of 
an ounce UP to and including four ounces, 
and packages of five ounces, six ounces, 
seven ounces, eight ounces, ten ounces, twelve 
ounces, fourteen ounces, and sixteen ounces: 
Provided, That snuff may. at the option of 
the manufacturer, be put up in bladders and 
in jars containing not exceeding twenty 
pounds. 

"All cavendish, plug 1 and twist tobacco, in 
wooden packages not exceeding 200 pounds 
net weight. 

"And every such wooden package shall have 
printed or marked thereon the manufacturer's 
name and place of manufacture, the reg- 
istered number of the manufactory and the 
gross weight, the tare and the net weight 
of the tobacco in each package: Provided, 
That these limitations and descriptions of 
packages shall not apply to tobacco and 
snuff transported in bond for exportation and 
actually exported: And provided further. 
That perique tobacco, snuff flour, fine cut 
shorts, the refuse of fine cut chewing to- 
bacco, refuse scraps, clippings, cuttings and 
sweepings of tobacco may be sold in bulk as 
material, and without the payment of tax, 
by one manufacturer directly to another man- 



ufacturer, or for export, under such restric- 
tions, rules and regulations as the commis- 
sioner of internal revenue may prescribe: 
And provided further. That wood, metal, 
paper or other materials may be used sepa- 
rately or in combination for packing tobacco, 
snuff, and cigars, under such regulations as 
the commissioner of internal revenue may 
establish." 

Sec. 702. That upon all the articles enu- 
merated in section 700 or 701, which were 
manufactured or imported, and removed from 
factory or custom house on or prior to the 
date of the passage of this act, and upon 
which the tax imposed by existing law has 
been paid, and which are, on the day after 
the passage of this act. held by any person 
and intended for sale, there shall be levied, 
assessed, collected and paid a floor tax equal 
to the difference between (a) the tax imposed 
by this act upon such articles according to 
the class in which they are placed by this 
title, and (b) the tax imposed upon such 
articles by existing law other than section 
403 of the revenue act of 1917. 

Sec. 703. That 'there shall be levied, col- 
lected and paid, in lieu of the taxes im- 
posed by section 404 of the revenue act of 
1917. upon cigarette paper made up into pack- 
ages, books, sets or tubes, made up in or 
imported into the United States and here- 
after sold by the manufacturer or importer 
to any person (other than to a manufacturer 
of cig-arettea for use by him in the manufac- 
ture of cigarettes) the following- taxes, to be 
paid by the manufacturer or importer: On 
each package, book or set, containing more 
than twenty-five but not more than fifty pa- 
pers, H cent; containing more than fifty but 
not more than 100 papers, 1 cent; contain- 
ing more than 100 papers, % cent for each 
fifty papers or fractional part thereof: and 
upon tubes. 1 cent for each fifty tubes or 
fractional part thereof. 

Every manufacturer of cigarettes purchas- 
ing any cigarette paper made up into tubes 
(a) shall give bond in an amount and with 
sureties satisfactory to the commissioner that 
he will use such tubes in the manufacture of 
cigarettes or pay thereon a tax equivalent to 
the tax imposed by this section, and (b) 
shall keep such records and render under oath 
such returns as the commissioner finds nec- 
essary to show the disposition of all tubes 
purchased or imported by such manufacturer 
of cigarettes. 

Sec. 704. That section 35 of the act en- 
titled "An act to provide revenue, equalize 
duties and encourage the industries of the 
United States, and for other purposes," ap- 
proved Aug. 5. 1909. be. and is hereby, re- 
pealed, to take effect April 1. 1919. 

That section 3360 of the revised statutes ' 
be. and is hereby, amended to read as follows: 

"Sec. 3360. (a) Every dealer in leaf tobacco 
shall file with the collector of the district in 
which his business is carried on a state- 
ment in duplicate, subscribed under oath. 
setting 1 forth the place, and, if in a city, the 
street and number of the street where his 
business is to be carried on. and the exact 
location of each place where leaf tobacco 
is held by him on storage, and whenever he 
adds to or discontinues any of his leaf to- 
bacco storage places he shall give immediate 
notice to the collector of the district in which 
he is registered. 

"Every such dealer shall give a bond with 
surety, satisfactory to. and to be approved 
by. the collector of the district, in such penal 
sum as the collector may require, not less 
than $500: and a new bond may be required 
in the discretion of the collector or under in- 
structions of the commissioner. 

"Every such dealer shall be assigned a 
number by the collector of the district, which 
number shall appear in every inventory, in- 



ALMANAC AND YEAR-BOOK FOR 1920. 



07 



voice and report rendered by the dealer, who 
shall also obtain certificates from the col- 
lector of the district setting- forth the place 
where his business is carried on and the 
places designated by the dealer as the places 
of storag-e of his tobacco, which certificates 
shall be posted conspicuously within, the 
dealer's registered place of business, and with- 
in each designated place of storage. 

"(b) Every dealer in leaf tobacco shall 
make and deliver to the collector of the dis- 
trict a true inventory of the quantity of the 
different kinds of tobacco held or owned, 
and where stored by him. on the 1st day of 
January of each year, or at the time of com- 
mencing and at the time of concluding busi- 
ness, if before or after the 1st day of Janu- 
ary, such inventory to be made under oath 
and rendered in such form as may be pre- 
scribed by the commissioner. 

"Every dealer in leaf tobacco shall render 
such invoices and keep such records as shall 
be prescribed by the commissioner, and shall 
enter therein, day by day. and upon the same 
day on which the circumstance, thing 1 or act 
to be recorded is done or occurs, an accurate 
account of the number of hogsheadj. tierces, 
cases and bales, and quantity of leaf tobacco 
contained therein, purchased or received by 
him, on assignment, consignment, for storage, 
by transfer or otherwise, and of whom pur- 
chased or received, and the number of hogs- 
heads, tierces, cases and bales, and the quan- 
tity of leaf tobacco contained therein, sold 
by him, with the name and residence in 
each instance of the person to whom sold, 
and if shipped, to whom shipped, and to 
what district: such records shall be kept at 
his place of business at all times and pre- 
served for a period oi two years, and the 
same shall be open at all hours for the in- 
spection of any internal revenue officer or 
agent. 

"Every dealer in lea-f tobacco on or before 
the 10th day of each month, shall furnish 
to the collector of the district a true and 
complete report of all purchases, receipts, 
sales and shipments of leaf tobacco made by 
him during the month next preceding, which 
report shall be verified and rendered in such 
form as the commissioner, with the approval 
of the secretary, shall prescribe. 

" (c) Sales or shipments of leaf tobacco 
by a dealer in leaf tobacco shall be in quan- 
tities of not less than a hogshead, tierce, 
case or bale, except loose leaf tobacco com- 
prising the breaks on warehouse floors, and 
except to a duly registered manufacturer of 
cigars for use in his own manufactory ex- 
clusively. 

"Dealers in leaf tobacco shall make ship- 
ments of leaf tobacco only to other Sealers 
in leaf tobacco, to registered manufacturers 
of tobacco, snuff, cigars or cigarettes, or lor 
export. 

"(d) Upon all leaf tobacco sold, removed or 
shipped by any dealer in leaf tobacco in vio- 
lation of the provisions of subdivision (c). or 
in respect to which no report has been made 
by such dealer in accordance with the pro- 
visions of subdivision (b), there shall be 
levied, assessed, collected and paid a tax 
equal to the tax then in force upon manu- 
factured tobacco, such tax to be assessed and 
collected in the same manner as the tax 
on manufactured tobacco. 

"(e) Every dealer in leaf tobacco 

"(1) who neglects or refuses to furnish 
the statement, to give bond, to keep books, to 
file inventory or to render the invoices, re- 
turns or reports required by the commission- 
er, or to notify the collector of the district 
of additions to his places of storage: or 

"(2) who ships or delivers leaf tobaccq, ex- 
cept as herein provided: or 

"(3) who fraudulently omits to account for 
tobacco purchased, received, sold or shipped: 



shall be fined not less than 8100 or more 
than 8500, or imprisoned not more than one 
year, or both. 

"(f) For the purposes of this section a 
farmer or grower of tobacco shall not be re- 
garded as a dealer in leaf tobacco in respect 
to the leaf tobacco produced by him." 
TITLE Vin. TAX ON ADMISSIONS AND 
DUES. 

Sec. 809. (a) That from and after April 1. 
1919, there shall be levied, assessed, collect- 
ed and paid, in lieu of the taxes imposed 
by section 700 of the revenue act of 1917 

(1) A tax of 1 cent for each 10 cents or 
fraction thereof of the amount paid for ad- 
mission to any place on or after such date, 
including admission by season ticket or sub- 
scription, to be paid by the person paying 
for such admission: 

(2) In the case of persons (except bona fide 
employes, municipal officers on official busi- 
ness, persons in the military or naval forces 
of the United States when in uniform, and 
children under 12 years of age) admitted 
free or at reduced rates to any place at a time 
when and under circumstances under which 
an admission charge is made to other per- 
sons., a tax of 1 cent for each 10 cents or 
fraction thereof of the price so charged to 
such other persons for the same or similar 
accommodations, to be paid by the person 
so admitted: 

(5) Upon tickets or cards of admission to 
theaters, operas and other places of amuse- 
ment, sold at news stands, hotels and placet 
other than the ticket offices of such theaters, 
operas or other places of amusement, at not 
to exceed 50 cents in excess of the sum of 
the established price therefor at such ticket 
offices plus the amount of any tax imposed 
under paragraph (1). a tax equivalent to 5 
per centum of the amount of such ex- 
cess: and if sold for more than 50 cents in 
excess of the sum of such established price 
plus the amount of any tax imposed under 
paragraph (1). a tax equivalent to 50 per 
centum of the whole amount of such excess, 
such taxes to be returned and paid, in the 
manner provided in section 903. by the per- 
son selling- such tickets; 

(4) A tax equivalent to 50 per centum of 
the amount for which the proprietors, man- 
agers or employes of any opera house, the- 
ater or other place of amusement sell or dis- 
pose of tickets or cards of admission in ex- 
cess of the regular or established price or 
charge therefor, such tax to be returned and 
paid, in the manner provided in section 903. 
by the person selling such tickets: 

(5) In the case of persons having the per- 
manent use of boxes or seats in an opera 
house or any place of amusement or a lease 
for the use of such box or seat in such opera 
house or place of amusement, in lieu of the 
tax Imposed by paragraph (1), a tax equiv- 
alent to 10 per centum of the amount for 
which a similar box or seat is sold for 
each performance or exhibition at which 
the box or seat is used or reserved by 
or for the lessee or holder, such tax to be 
paid by the lessee or holder: and 

(6) A tax of 1% cents for each 10 cents 
or fraction thereof of the amount paid for 
admission to any public performance for prof- 
it at any roof garden, cabaret or other sim- 
ilar entertainment, to which the charge for 
admission is wholly or in part included in the 
price paid for refreshment, service or mer- 
chandise: the ..mount paid for such admission 
to be deemed to be 20 per centum of the 
amount paid for refreshment, service and 
merchandise; such tax to be paid by the per- 
spn paying for such refreshment, service or 
merchandise. 

(b) No tax shall be levied under this title 



68 



ALMANAC AND YEAR-BOOK FOB 1920. 



in respect to any admissions all the proceeds 
of which inure exclusively to the benefit of 
religious, educational or charitable institu- 
tions, societies or organizations, societies for 
the prevention of cruelty to children or ani- 
mals or exclusively to the benefit of organiza 
tions conducted for the sole purpose of main- 
taining- symphony orchestras and receiving 
substantial support from voluntary contribu 
tions, none of the profits of which are dis- 
tributed to members of such organizations, 
or exclusively to the benefit of persons in 
the military or naval forces of the United 
States, or admissions to agricultural fairs 
none of the profits of which are distributed 
to stockholders or members of the association 
conducting the same. 

(c) The term "admission" as used in this 
title includes seats and tables, reserved or 
otherwise and other similar accommodations, 
and the charges made therefor. 

(d) The price (exclusive of the tax to be 
paid by the person paying for admission) at 
which every admission ticket or card is sold 
shall be conspicuously and indelibly printed, 
stamped or written on the face or back there 
of, together with the name of the vendor if 
sold other than at the ticket oflQce of the 
theater, opera or other place of amusement. 
Whoever sells an admission ticket or card on 
which the name of the vendor and price is 
not so printed, stamped, or written, or at a 
price in excess of the price so printed, 
stamped, or written thereon, is guilty of a 
misdeameanor, and upon conviction thereof 
shall be fined not more than $100. 

Sec. 801. That from and after April 1, 1919. 
there shall be levied, assessed, collected and 
paid, in lieu of the taxes imposed by section 
701 of the revenue act of 1917, a tax equiv- 
alent to 10 per centum of any amount paid 
on or after such date, for any period after 
such date, (a) as dues or membership fees 
(where the dues or fees of an active resi- 
dent annual member are in excess of $10 per 
year) to any social, athletic, or sporting club 
or organization: or (b) as initiation fees to 
such a club or organization, if such fees 
amount to more than $10. or if the dues or 
membership fees (not including initiation fees) 
of an active resident annual member are in 
excess of $10 per year; such taxes to be 
paid by the person paying such dues or fees: 
Provided, That there shall be exempted from 
the provisions of this section all amounts 
paid as dues or fees to a fraternal society, or- 
der, or association, operating under the lodge 
system. In the case of life memberships a 
life member shall pay annually, at the time 
for the payment of dues by active resident 
annual members, a tax equivalent to the tax 
upon the amount paid by such member, but 
shall pay no tax upon the amount paid lor 
life membership. 

Sec. 802. That every person (a) receiving 
any payments for such admission, dues, or 
fees shall collect the amount of the tax 
imposed by section 800 or 801 from the per- 
son making such payments, or (b) admitting 
any person free to any place for admission 
to which a charge is made, shall collect the 
amount of the tax imposed by section 800 
from the person so admitted. Every club or 
organization having life members shall col- 
lect from such members the amount of the 
tax imposed by section 801. In all the above 
cases returns and payments of the amount so 
collected shall be made at the same time and 
inthe same manner as provided in eection 
oO-o. 

TITLE IX. EXCISE TAXES. 
Sec. 900. That there shall be levied, as- 
sessed, collected and paid upon the following, 
articles sold or leased by the manufacturer 
producer, or importer, a tax equivalent to 



the following percentages of the price for 
which so sold or leased 

(1) Automobile trucks and automobile 
wagons (including tires, inner tubes, parts 
and accessories therefor, sold on or in con- 
nection therewith or with the sale thereof). 
3 per centum; 

(2) Other automobiles and motorcycles (in- 
cluding tires, inner tubes, parts and acces- 
sories therefor, sold on or in connection there- 
with or with the sale thereof), except trac- 
tors. 6 per centum; 

(3) Tires, inner tubes, parts or accessories, 
for any of the articles enumerated in subdi- 
vision. (D or (2). sold to any person other 
than a manufacturer or producer of any of 
the articles enumerated in subdivision (1) or 
(2). 6 per centum; 

(4) Pianos, organs (other than pipe organs). 
piano players, graphophones, phonographs, 
talking machines, music boxes and records 
used in connection with any musical instru- 
ment, piano player, graphophone, phono- 
graph or talking machine. 5 per centum; 

(5) Tennis rackets, nets, racket covers and 
presses, skates, snowshoes. skis, toboggans, 
canoe paddles and cushions, polo mallets, base- 
ball bats, gleves, masks, protectors, shoes 
and uniforms, football helmets, harness and 
goals, basket ball goals and uniforms, golf 
bags and clubs, lacrosse sticks, balls of all 
kinds, including baseballs, footballs, tennis. 
golf, lacrosse, billiard and pool balls, fishing 
rods and reels, billiard and pool tables, chess 
and checker boards and pieces, dice, games 
and parts of games (except playing cards and 
children's toys and games), and all similar 
articles commonly or commercially known as 
sporting goods. 10 per centum; 

(6) Chewing sum or substitutes therefor, 3 
per centum; 

(7) Cameras, weighing not more than 100 
pounds, 10 per centum; 

(8) Photographic films and plates, other 
than moving-picture films. 5 per centum; 

(9) Candy, 5 per centum; 

(10) Firearms, shells and cartridges, except 
those sold for the use of the United States, 
any state, territory, or possession of the 
United States, any political subdivision there- 
of, the District of Columbia, or any foreign 
country while engaged against the German 
government in the present war, 10 per 
centum; 

(11) Hunting 1 and bowie knives. 10 per 
centum: 

(12) Dirk knives, daggers, sword canes, 
stilettos and brass or metallic knuckles, 100 
per centum: 

(13) Portable electric fans, 5 per centum; 

(14) Thermos and thermostatic bottles, 
carafes, jugs, or other thermostatic contain- 
ers, 5 per centum: 

(15) Cigar or cigarette holders and pipes, 
composed wholly or in part of meerschaum 
or amber, humidors and smoking stands, 10 
per centum; 

(16) Automatic slot device vending ma- 
chines, 5 per centum, and automatic slot 
device weighing machines, 10 per centum; 
if the manufacturer, producer, or importer of 
any such machine operates it for profit, he 
shall pay a tax in respect to each such ma- 
chine put into operation equivalent to 5 per 
centum of its fair market value in the case 
of a vending machine, and 10 per centum 
of its fair market value in the case of a 
weighing machine: 

(17) Liveries and livery boots and hats. 10 
per centum: 

(18) Hunting and shooting garments and 
riding habits, 10 per centum; 

(19) Articles made of fur on the hide or 
pelt, or of which any such fur is the com- 
ponent material of chief value. 10 per 
centum; 



ALMANAC AND YEAR-BOOK FOR 1920. 



(20) Yachts and motor boats not designed 
lor trade, fishing-, or national defense; and 
pleasure boats and pleasure canoes if sold for 
more than $15. 10 per centum; and 

(21) Toilet soaps and toilet eoap powders. 
3 per centum 

If any manufacturer, producer or importer 
of any of the articles enumerated in this 
section customarily sells such articles both 
at wholesale and at retail, the tax in the casa 
of any article sold by him at retail shall be 
computed on the price for which like articles 
are sold by him at wholesale. 

The taxes imposed by this section shall, in 
the case of any article in respect to which a 
corresponding- tax is imposed by section 600 
of the revenue act of 1917. be in lieu of 
such tax. 

Sec. 901. That il any person manufactures. 
produces or imports any article enumerated in 
section 900, or leases or licenses for exhibi- 
tion any positive motion-picture film con- 
taining- a picture ready for projection, and, 
whether through any agreement, arrangement, 
or understanding, or otherwise, sells, leases or 
licenses such article at less than the fair mar- 
ket price obtainable therefor, either (a) in 
such manner as directly or indirectly to bene- 
fit such person or any person directly or in- 
directly interested in the business of such 
Serson. or (b) with intent to cause such bene- 
t, the amount for which such article is 
sold, leased or licensed shall be taken to be 
the amount which would have been received 
from the sale, lease or license of such article 
if sold, leased or licensed at the fair market 
price. 

Sec. 902. That there shall be levied, as- 
sessed, collected and paid upon sculpture, 
painting-s, statuary, art porcelains and bronzes, 
eold by any person other than the artist, a 
tax equivalent to 10 per centum of the price 
lor which so sold. This section shall not ap- 
ply to the sale of any such article to an edu- 
cational institution or public art museum. 

Sec. 903. That every person liable lor any 
tax impossed by section 900, 902. or 906 
shall make monthly returns under oath in 
duplicate and pay the taxes imposed by such 
sections to the collector for the district in 
which is located the principal place of busi- 
ness. Such returns shall contain such infor- 
mation and be made at such times and in 
such manner as the commissioner, with the 
approval of the secretary, may by regula- 
tions prescribe. 

The tax shall, without assessment by the 
commissioner or notice from the collector, 
be due and payable to the collector at the 
time so fixed for filing- the return. If the 
tax is not paid when due, there shall be 
added as part of the tax a penalty of 5 per 
centum, tog-ether with interest at the rate ol 
1 per centum for each full month, from the 
time when the tax became due. 

Sec. 904. (a) That on and after May 1. 
1919, there shall be levied, assessed, collect- 
ed and paid a tax equivalent to 10 per centum 
of so much of the amount paid for any of 
the following- articles as is in excess of the 
price hereinafter specified as to each such ar- 
ticle, when such article is sold by or for a 
dealer or his estate on or after such date for 
consumption or use 

(1) Carpets and rug-s. including- fiber, ex- 
cept imported and American rugs made prin- 
cipally of wool, on the amount in excessi of 
$5 per square yard; 

(2) Picture frames, on the amount in excess 
of S10 each; 

(3) Trunks, on the amount in excess of 
550 each: 

(4) Valises, traveling- bag's, suitcases, hat 
boxes used b.v travelers, and fitted toilet 
cases, on the amount in excess of 825 each: 

(5) Purses, pocket books, shopping 1 and 



hand bags, on the amount in excess ol $7.50 

(6) Portable lighting- fixtures, including 
lamps of all kinds and lamp shades, on the 
amount in excess of $25 each: 

(7) Umbrellas, parasols, and sun shades, on 
the amount in excess of $4 each; 

(8) Fans, on the amount in excess ol $1 
each; 

(9) House or smoking- coats or jackets, and 
bath or lounging- robes, on the amount in 
excess of $7.50 each; 

(10) Men's waistcoats, sold separately from 
suits, on the amount in excess of $5 each; 

(11) Women's and misses* hats, bonnets and 
hoods, on the amount in excess of $15 eacl ; 

(12) Men's and boys' hats, on the amount in 
excess of $5 each; 

(13) Men's and boys' caps, on the amount 
in excess of $2 each; 

(14) Men's, women's, misses' and boys* 
boots, shoes, pumps and slippers, not includ- 
ing- shoes or appliances made to order lor 
any person having- a crippled or deformed foot 
or ankle, on the amount in excess ol $10 per 
pair: 

(15) Men's and boys' neckties and neck- 
wear on the amount in excess of $2 each: 

(16) Men's and boys' silk stocking-s or hose, 
on the amount in excess of $1 per pair: 

(17) Women's and misses' silk stockings or 
hose, on the amount in excess of $2 per 
pair; 

(18) Men's shirts, on the amount in ex- 
cess ol $3 each: 

(19) Men's, women's, misses' and boys' pa- 
jamas, nightgowns and underwear, on the 
amount in excess of $5 each; and 

(20) Kimonos, petticoats and waists, on the 
amount in excess of $15 each. 

(b) The tax imposed by this section shall 
not apply (1) to any article enumerated in 
paragraphs (2) to (8). both inclusive, ol sub- 
division (a), il such article is made ol. or 
ornamented, mounted, or fitted with, precious 
metals or imitations thereof or ivory, or (2) 
to any article made of fur on the hide or 
pelt, or of which any such fur is the com- 
ponent material ol chief value, or to (3) any 
article enumerated in subdivision (17) or 
(18) ol section 900. 

(c) The taxes imposed by this section shall 
be paid by the purchaser to the vendor at the 
time ol the sale and shall be collected, re- 
turned, and paid to the United States by such 
vendor in the same manner as provided in 
section 502. 

Sec. 905. That on and alter April 1. 1919. 
there shall be levied, assessed, collected and 
paid (in lieu of the tax imposed by subdi- 
vision (e) of section 600 of the revenue act 
ol 1917) upon all articles commonly or 
commercially known as jewelry, whether real 
or imitation: pearls, precious and semiprecious 
stones, and imitations thereof; articles made 
of, or ornamented, mounted or fitted with, 
precious metals or imitations thereof or ivory 
(not including- surgical instruments) ; watch- 
es: clocks: opera glasses: lorgnettes: marine 
glasses; field glasses and binoculars; upon 
any 9f the above when sold by or for a dealer 
or his estate for consumption or use. a tax 
equivalent to 5 per centum of the price lor 
which so sold. 

Every person selling 1 any ol the articles 
enumerated in this section shall make re- 
turns under oath in duplicate (monthly or 
quarterly as the commissioner, with the ap- 
proval of the secretary, may prescribe) and 
pay the taxes imposed in respect to such arti- 
cles by this section to the collector lor the 
district in which is located the principal place 
ol business. Such returns shall contain such 
information and be made at such times and 
in such manner as the commissioner, with 
the approval ol the secretary, may by regula- 
tions prescribe. 



70 



ALMANAC AND YEAR-BOOK FOR 1920. 



The tax shall, without assessment by the 
commissioner or notice from the collector, be 
due and payable to the collector at the time 
so fixed for filing- the return. If the tax is 
not paid when due, there shall be added as 
part of the tax a penalty of 6 per centum, to- 
g-ether with interest at the rate of 1 per 
centum for each full month, from the time 
when the tax became due. 

Sec 906. That on and after the 1st day of 
May. 1919. any person engaged in the busi- 
ness of leasing- or licensing- for exhibition posi- 
tive motion-picture films containing- pictures 
ready for projection shall pay monthly an 
excise tax in respect to carrying- on such busi- 
ness equal to 6 per centum of the total 
rentals earned from each such lease or li- 
cense during- the preceding- month. If a per- 
son owning- such a film exhibits it for profit 
he shall pay a tax equivalent to 5 per centum 
of the fair rental or license value of such 
film at the time and place where and for the 
period during- which exhibited. If any such 
person has. prior to Dec. 6. 1918. made a bona 
fide contract with any person for the lease or 
licensing-, after the tax imposed by this sec- 
tion takes effect, of such a film for exhibi- 
tion for profit, and if such contract does not 
permit the adding- of the whole of the tax im- 
posed by this section to the amount to be 
paid under such contract then the lessee or 
licensee shall, in lieu of the lessor or licensor, 
pay so much of such tax as ia not so per- 
mitted to be added to the contract price. The 
tax imposed by this section shall be in lieu 
of the tax imposed by subdivisions (c) and 
(d) of section 600 of the revenue act of 1917. 

Sec. 907. (a) That on and after May 1, 
1919. there shall be levied, assessed, col- 
lected and paid (in lieu of the taxes imposed 
by subdivisions (g-) and (h) of section 600 
of the revenue act of 1917) a tax of 1 cent 
for each 25 cents or fraction thereof of the 
amount paid for any of the following- articles 
when sold by or for a dealer or his estate on 
or after such date for consumption or nee: 

(1) Perfumes, essences, extracts, toilet 
waters, cosmetics, petroleum Jellies, hair oils, 
pomades, hair dressing's, hair restoratives, hair 
dyes, tooth and mouth washes, dentifrices, 
tooth pastes, aromatic cachous. toilet powders 
(other than soap powders), or any similar eub- 
stanc :, article, or preparation by whatso- 
ever name known or distinguished, any of 
the above which are used or applied or in- 
tended to be used or applied for toilet pur- 
poses; 

(2) Pills, tablets, powders, tinctures, troches 
or lozenges, sirups, medicinal cordials or bit- 
ters, anodynes, tonics, plasters, liniments, 
salves, ointments, pastes, drpps, waters (ex- 
cept those taxed under section 628 of this 
act), essences, spirits, oils, and other medicinal 
preparations, compounds, or compositions (not 
including- serums and antitoxins), upon the 
amount paid for any of the above as to which 
the manufacturer or producer claims to have 
any private formula, secret, or occult art for 
making- or preparing- the same, or has or 
claims to have any exclusive right or title to 
the making 1 or preparing- the same, or which 
are prepared, uttered, vended, or exposed for 
sale under any letters patent, or trade-mark, 
or which (if prepared by any formula, pub- 
lished or unpublished) are held out or recom- 
mended to the public by the makers, vendors, 
or proprietors thereof as proprietary medi- 
cines or medicinal proprietary articles or prep- 
arations, or as remedies or specifics for any 
disease, diseases, or affection whatever af- 
fecting- the human or animal body: Pro- 
vided. That the provisions of this section shall 
not apply to the sale of vaccines and bac- 
terines which are not advertised to the gen- 
eral lay public, nor to the sale by a physician 



in personal attendance upon a patient of' 
medicinal preparations not so advertised 

(b) The taxes imposed by this section 
shall be collected by whichever of the follow- 
ing- methods the commissioner may deem expe- 
dient: (1) by stamp affixed to such article by 
the vendor, the cost of which shall be reim- 
bursed to the vendor by the purchaser: or (2) 
by payment to the vendor by the purchaser 
at the time of the sale, the taxes so collect- 
ed beingr returned and paid to the United 
States by such vendor in the same manner as 
provided in section 602. 

TITLE X. SPECIAL TAXES. 
Sec. .1000. (a) That on and after July 1. 
1918. in lieu of the tax imposed by the first 
subdivision of section 407 of the revenue act 
of 1916 

(1) Every domestic corporation shall pay 
annually a special excise tax with respect to 
carrying- on or doing- business, equivalent to 
$1 for each 31.000 or so much of the fair 
average value of its capital stock for the 
preceding- year ending- June 30 as is in, excess 
of $5,000. In estimating- the value of capital 
stock the surplus and undivided profits shall 
be included; 

(2) Every foreign corporation shall pay 
annually a special excise tax with respect to 
carrying- on, or doing- business in the United 
States, equivalent to $1 for each $1,000 of 
the average amount of capital employed in the 
transaction of its business in the United States 
during- the preceding- year ending- June 30. 

(b) In computing- the tax in the case 
of insurance companies such deposits and 
reserve funds as they are required by law or 
contract to maintain or hold for the protection 
of or payment to or apportionment among- 
policyholders shall not be included. 

(c) The taxes imposed by this section shall 
not apply in any year to any corporation 
which was not eng-aged in business (or in the 
case of a foreign corporation not engaged in 
business in the United States) during- the 
preceding- year ending- June 30. nor to any 
corporation enumerated in section 231. The 
taxes imposed by this section shall apply to 
mutual insurance companies, and in the case 
of every such domestic company the tax 
shall be equivalent to $1 for each $1.000 of 
the excess over $5,000 of the sum of its 
surplus or contingent reserves maintained for 
the general use of the business and any 
reserves the net additions to which are 
included in net income under the provisions of 
Title II., as of the close of the preceding: 
accounting- period used by such company for 
purppses of making- its income tax return. 
Provided. That in the case of a foreign mutual 
insurance company the tax shall be equivalent 
to $1 for each $1.000 of the same proportion 
of the sum of such surplus and reserves, which 
the reserve fund upon business transacted 
within the United States is of the total reserve 
upon all business transacted, as of the close 
of the preceding- accounting- period used by 
such company for purposes of making' its 
income tax return. 

(d) Section 257 shall apply to all returns 
filed with the commissioner for purposes of 
the tax imposed by this section. 

Sec. 1001. That on and after Jan. 1. 1919. 
there shall be levied, collected, and paid 
annually the following- special taxes 

(1) Brokers shall pay $50. Every person 
whose business it is to neg-otiate purchases or 
sales of stocks, bonds, exchange, bullion, 
coined money, bank notes, promissory notes, 
other securities, produce or merchandise, for 
others, shall be regarded as a broker. If a 
broker is a member of a stock exchange, or 
if he is a member of any produce exchange, 
board of trade, or similar organization, where 
produce or merchandise is sold, he shall pay 



ALMANAC AND YEAR-BOOK FOB 1920. 



an additional amount as follows: If the av- 
erage value, during 1 the preceding' year ena- 
ing June 30. of a seat or membership in 
such exchange or organization was $2 or 
more but not more than So. 000, $100; if 
such value was more than $5,000, $150. 

(2) Pawnbrokers shall pay $100. Every 
person whose business or occupation it is to 
take or receive, by way of pledge, pawn, or 
exchange, any goods, wares, or merchandise, or 
any kind of personal property whatever, as 
security for the repayment of money loaned 
thereon, shall be regarded as a pawnbroker. 

(3) Ship brokers shall pay 850, Every per- 
son whose business it is as a broker to 
negotiate freights and other business for the 
owners of vessels, or for the shippers or 
consignors or consignees of freight carried by 
vessels, shall be regarded as a ship broker. 

(4) Custom house brokers shall pay $50. 
Every person w r hose occupation it is. a the 
agent of others, to arrange entries and other 
custom house papers, or transact business at 
any port of entry relating" to the importation 
or exportation of goods, wares, or mer- 
chandise, shall be regarded as a custom house 
broker. 

(5) Proprietors of theaters, museums and 
concert halls, where a charge for admission 
is made, having a seating capacity of not more 
than 250, shall pay $50: having a seating 
capacity of more than 250 and not exceeding 
00. shall pay $100: having a seating ca- 
pacity exceeding 500 and not exceeding 800, 
shall pay $150; having a seating capacity of 
more than 800. shall pay $200. . Every edifice 
used for the purpose of dramatic or operatic 
or other representations, plays, or perform- 
ances, for admission to which entrance money 
is received, not including halls or armories 
rented or used occasionally for concerts or 
theatrical representations, and not including 
edifices owned by religious, educational or 
charitable institutions, societies or organiza- 
tions where all the proceeds from admissions 
inure exclusively to the benefit of such 
institutions, societies or organizations or ex- 
clusively to the benefit of persons in 
the military or naval forces of the United 
States, shall be regarded as a theater: 
Provided, that in cities, towns or villages of 
6.000 inhabitants or less the amount of 
such payment shall be one-half of that 
above stated: Provided further. That when- 
ever any such edifice is under lease at the 
time the tax is due. the tax shall be paid by 
the lessee, unless otherwise stipulated between 
the parties to the lease. 

(6) The proprietor or proprietors of ar- 
ouses shall pay $100. Every building, space. 
tent or area where feats of horsemanship or 
acrobatic sports or theatrical performances 
not otherwise provided for in this section are 
exhibited shall be regarded as a circus: Pro- 
vided, That no special tax paid in one state, 
territory or the District of Columbia shall 
exempt exhibitions from the tax in another 
state, territory or the District of Columbia, 
and but one special tax shall be imposed for 
exhibitions within any one state, territory or 
district. 

(7) Proprietors or agents of all other pub- 
lic exhibitions or shows for money not enu- 
merated in this section shall pay $15: Pro- 
vided, That a special tax paid in one state, 
territory, or the District of Columbia shall not 
exempt exhibitions from the tax in another 
state, territory, or the District of Columbia, 
and but one special tax shall be required for 
exhibitions within nny one state, territory or 
the District of Columbia: Provided further. 
That this paragraph shall not apply to chau- 
tauquas, lecture lyreums. agricultural or in- 
dustrial fairs, or exhibitions held under the 
auspices of religious or charitable associa- 
tions: Provided further, That an aggregation 



of entertainments, known as a street fair, 
shall not pay a larger tax than $100 in any, 
state, territory or in the District of Columbia 

(8) Proprietors of bowling alleys and bil- 
liard rooms shall pay $10 for each alley or 
table. Every building or place where bo wig 
are thrown or where games of billiards or 
pool are played, except in private homes, 
shall be regarded as a bowling alley or a 
billiard room, respectively. 

(9) Proprietors of shboting- galleries shall 
pay $20. Every building, space, tent or area 
where a charge is made for the discharge of 
firearms at any form of target shall be re- 
garded as a shooting- gallery. 

(10) Proprietors of riding academies shall 
pay $100. Every building, space, tent or 
area where a charge is made for instruction 
in horsemanship or for facilities for the prac- 
tice of horsemanship shall be regarded as a 
riding academy. 

(11) Persons carrying- on the business of 
operating- or renting- passenger automobiles 
for hire shall pay $10 for each such auto- 
mobile having- a seating- capacity of more 
than two and not more than seven, and $20 
for each such automobile having- a seating 
capacity of more than seven. 

(12) Every person carrying- on the business 

of a brewer, distiller, wholesale liquor dealer, / 
retail liquor dealer, wholesale dealer in malt 
liquor, retail dealer in malt liquor, or manu- 
facturer of stills, as defined in section 3244 
as amended and section 3247 of the revised 
statutes, in any state, territory or district of 
the United States contrary to the laws of 
such state, territory or district, or in any 
place therein in which carrying- on such busi- 
ness is prohibited by local or municipal law, 
shall pay, in addition to all other taxes, spe- 
cial or otherwise, imposed by existing- law or 
by this act. $1,000. 

The payment of the tax imposed by this 
subdivision shall not be held to exempt any 
person from any penalty or punishment pro- 
vided for by the laws of any state, territory 
or district for carrying- on such business in 
euch state, territory or district, or in any 
manner to authorize the commencement or 
continuance of such business contrary to the 
la.ws of such state, territory or district, or 
in places prohibited by local or municipal 
law. 

The taxes imposed by this section shall, in 
the case of persons upon whom a correspond- 
ing tax is imposed by section 407 of the 
revenue act of 1916. be in lieu of such tax. 

Sec. 1002. That on and after' Jan. 1, 1919, 
there shall be levied, collected and paid an- 
nually, in lieu of the taxes imposed by sec- 
tion 408 of the revenue act of 1916, the 
following- special taxes, the amount of such 
taxes to be computed on the basis of the sales 
for the preceding year ending- June 30 

Manufacturers of tobacco whose annual sales 
do not exceed 60,000 pounds shall each pay 

Manufacturers of tobacco whose annual sales 
exceed 50,000 and do not exceed 100,000 
pounds shall each pay $12: 

Manufacturers of tobacco whose annual sales 
exceed 100.000 and do not exceed 200.000 
pounds shall each pay $24: 

Manufacturers of tobacco whose annual saleg 
exceed 200,000 pounds shall each pay $24. 
and at the rate of 16 cents per 1,000 pounds, 
or fraction thereof, in respect to the excess 
over 200.000 pounds; 

Manufacturers of cigars whose annual sales 
do not exceed 50,000 cigrars shall each pay $4; 

Manufacturers of cipars whose annual sales 
exceed 50.000 and do not exceed 100.00* 
cigars shall each pay $6: 

Manufacturers of cigars whose annual sales 
exceed 100,000 and do not exceed 200,000 
cigrars shall each pay $12: 

Manufacturers of cigars whose annual sales 



72 



ALMANAC AND YEAR-BOOK FOB 1920. 



exceed 200.000 and do not exceed 400,000 
cigars shall each pay $24; 

Manufacturers of cig-ars whose annual sales 
exceed 400,000 cig-ars shall each pay $24, 
and at the rate of 10 cents per 1,000 cig-ars, 
or fraction thereof, in respect to the excess 
over 400,000 cig-ars; 

Manufacturers of cig-arettes, including- small 
cigars, weighing 1 not more than three pounds 

rr thousand shall each pay at the rate of 
cents for every 10,000 cigarettes, or frac- 
tion thereof. 

In arriving- at the amount of special tax to 
be paid under this section, and in the levy 
and collection of such tax, each person en- 
gaged in the manufacture of more than one 
of the classes of articles specified in this 
section shall be considered and deemed a man- 
ufacturer of each class separately. 

Sec. 1003. That sixty days after the pass- 
age of this act. and thereafter on July 1 in 
each year, and also at the time of the orig- 
inal purchase of a new boat by a user, if on 
any other date than July 1. there shall be 
levied, assessed, collected and paid in lieu of 
the tax imposed by section 603 of the revenue 
act of 1917. upon the use of yachts, pleasure 
boats, power boats and sailing- boats of over 
five net tons, and motor boats with fixed en- 
gines not used exclusively for trade, fishing or 
national defense, or not built according to 
plans and specifications approved by the navy 
department, a special excise tax to be based 
on each yacht or boat, at rates as follows: 
Yachts, pleasure boats, power boats, motor 
boats with fixed engines, and sailing boats, 
of over 5 net tons, length not over 50 feet, 
$1 for each foot: length over 50 feet and not 
over 100 feet. $2 for each foot: length over 
/ 100 feet. $4 for each foot: motor boats of 

not over five net tons with fixed engines, $10. 

In determining the length of such yachts, 
pleasure boats, power boats, motor boats with 
fixed engines, and sailing boats, the measure- 
menj of over-all length shall govern. 

In the case of a tax imposed at the time 
of the original purchase of a new boat on any 
other date than July 1, and in the case of 
the tax taking effect sixty days after the pass- 
age of this act. the amount to be paid shall 
be the same number of twelfths of the amount 
of the tax as the number of calendar months 
-(including the month of sale or the month 
in which is included the sixty-first day after 
the passage of this act. as the case may be) 
remaining prior to the following July 1. 

If the tax imposed by section 603 of the 
revenue act of 1917, for the fiscal year end- 
ing June 30. 1919, has been paid in respect 
to the use of any boat, the amount so paid 
shall under such regulations as the commis- 
sioner, with the approval of the secretary. 
may prescribe, be credited upon the first tax 
due under this section in respect to the use 
of such boat, or be refunded to the person 
paying the first tax imposed by this section 
in respect to the use of such boat. 

Sec. 1004. That if the tax imposed by sec- 
tion 407 or 408 of the revenue act of 1916, 
for the fiscal year ending June 30. 1919, has 
been paid by any person subject to the cor- 
responding tax imposed by this title, collectors 
may issue a receipt in lieu of special tax 
stamp for the amount by which the tax under 
this title is in excess of that paid or payable 
and evidenced by stamp under the revenue 
act of 1916. Such receipt shMl be posted as 
the case of the special tax stamp, as provided 
by law. and with it, within the place of 
business of the taxpayer. 

If the corresponding tax imnosed by section 
407 of the revenue act of 1916 was not pay- 
able by stamp, the amount paid under such 
section for any period for which a tax is also 



imposed by this title may be credited against 
the tax imposed by this title. 

Sec. 1005. That any person who carries on 
any business or occupation for which a spe- 
cial tax is imposed by sections 1000, 1001 or 
1002, without having paid the special tax 
therein provided. shalL besides being liable for 
the payment of such special tax. be subject to 
a penalty of not more than $1,000 or to 
imprisonment for not more than one year, 
or both. 

Sec. 1006. That section 1 of the act of 
congress approved Dec. 17, 1914. is hereby 
amended to read as follows: 

"Section 1. That on or before July 1 of 
each year every person who imports, manufac- 
tures, produces, compounds, sells, deals in, 
dispenses or gives away opium or coca leaves, 
or any compound, manufacture, salt, deriva- 
tive or preparation thereof, shall register with 
the collector of internal revenue of the district 
his name or style, place of business and place 
or places where such business is to be carried 
on, and pay the special taxes hereinafter 
provided; 

"Every person who on Jan. 1, 1919, is en- 
gaged in any of the activities above enumerat- 
ed, or who between such date and the passage 
of this act first engages in any of such 
activities, shall within 30 days after the pas- 
sage of this act make like registration, and 
shall pay the proportionate part of the tax 
for the period ending June 30, 1919; and 

"Every person who first engages in any of 
such activities after the passage of this act 
shall immediately make like registration and 
pay the proportionate part of the tax for the 
period ending on the following June 30th; 

"Importers, manufacturers, producers, or 
compounders, $24 per annum; wholesale deal- 
ers, $12 per annum; retail dealers, $6 per 
annum; physicians, dentists, veterinary sur- 
geons, and other practitioners lawfully entitled 
to distribute, dispense, give away or admin- 
ister any of the aforesaid drugs to patients 
upon whom they in the course of their pro- 
fessional practice are in attendance, shall pay 
$3 per annum. 

"Every person who imports, manufactures, 
compounds or otherwise produces for sale 
or distribution any of the aforesaid drugs 
shall be deemed to be an importer, manufac- 
turer or producer. 

"Every person who sells or offers for sale 
any of said drugs in the original stamped 
packages, as hereinafter provided, shall be 
deemed a wholesale dealer. 

"Every person who sells or dispenses from 
original stamped packages, as hereinafter pro- 
vided, shall be deemed a retail dealer: Pro- 
vided, That the office, or if none, the resi- 
dence, of any person shall be considered for 
the purpose of this act his place of business; 
but no employe of any person who has 
registered and paid special tax as herein re- 
quired, acting within the scope of his em- 
ployment, shall be required to register 
and pay special tax provided by this sec- 
tion: Provided further, That officials of 
the United States, territorial, District of 
Columbia, or insular possessions, state 
or municipal governments, who in the ex- 
ercise of their official duties engage in any of 
the businesses herein described, shall not be 
required to register, nor pay special tax, nor 
stamp the aforesaid drugs as hereinafter pre- 
scribed, but their right to this exemption 
shall be evidenced in such manner as the 
Commissioner of internal revenue, with the 
approval of the secretary of the treasury, 
may by regulations prescribe. 

"It shall be unlawful for any person re- 
quired to register under the provisions of this 
act to import, manufacture, produce, com- 
pound, sell, deal in. dispense, distribute, ad- 
minister, or give away any of the aforesaid 



ALMANAC AND YEAR-BOOK FOB 1920. 



73 



drugs without having- registered and paid the 
special tax as imposed by this section. 

"That the word 'person' as used in this 
act shall be construed to mean and include 
a partnership, association, company, or cor- 
poration, as well as a natural person; and all 
provisions of existing- law relating- to special 
taxes, as far as necessary, are hereby ex- 
tended and made applicable to this section. 

"That there shall be levied, assessed, col- 
lected, and paid upon opium, coca leaves, any 
compound, salt, derivative, or preparation 
thereof, produced in or imported into the 
United States, and sold, or removed lor con- 
sumption or sale, an internal revenue tax at 
the rate of 1 cent per ounce, and any fraction 
of an ounce in a package shall be taxed as 
an ounce, such tax to be paid by the im- 
porter, manufacturer, producer or compounder 
thereof, and to be represented by appropriate 
stamps, to be provided by the commissioner 
of internal revenue, with the approval of the 
secretary of the treasury; and the stamps 
herein provided shall be so affixed to the bot- 
tle or other container as to securely seal the 
stopper, covering-, or wrapper thereof. 

"The tax imposed by this section shall be 
in addition to any import duty imposed on the 
aforesaid drugs. 

"It shall be unlawful for any person to pur- 
chase, sell, dispense, or distribute any of the 
aforesaid druars except in the original stamped 
package or from the original stamped pack- 
age: and the absence of appropriate tax-paid 
stamps from any of the aforesaid drugs shall 
be prima facie evidence of a violation of this 
section by the person in whose possession 
same may be found; and the possession of any 
original stamped package containing any of 
the aforesaid drugs by any person who has not 
registered and paid special taxes as required by 
this section shall be prima facie evidence of 
liability to such special tax: Provided. That 
the provisions of this paragraph shall not 
apply to any person having in his or her 
possession any of the aforesaid drugs which 
have been obtained from a registered dealer in 
pursuance of a prescription, written for legit- 
imate medical uses, issued by a physician, 
dentist, veterinary surgeon, or other prac- 
titioner registered under this act; and where 
the bottle or other container in which such 
drug may be put up by the dealer upon said 
prescription bears the name and registry num- 
ber of the druggist, serial number of pre- 
scription, name and address of the pa- 
tient, and name. address and registry 
number of the person writing said prescrip- 
tion: or to the dispensing, or administration, 
or giving away of any of the aforesaid drugs 
to a patient by a registered physician, dentist, 
veterinary surgeon, or other practitioner in 
the course of his professional practice, and 
where said drugs are dispensed or administered 
to the patient for legitimate medical purposes, 
and the record kept as required by this act 
of the drugs so dispensed, administered, dis- 
tributed, or given away. 

"And all the provisions of existing laws 
relating to the engraving, issuance, sale, 
accountability, cancellation, and destruction 
of tax-paid stamps provided for in the internal 
revenue laws are. in so far as necessary, 
hereby extended and made to apply to stamps 
provided by this section. 

"That all unstamped packages of the afore- 
said drugs found in the possession of any 
person, except as herein provided, shall be 
subject to seizure and forfeiture, and all the 
provisions of existing internal revenue laws 
relating to searches, seizures, and forfeitures 
of unstamped articles are hereby extended to 
and made to apply to the articles taxed under 
this act and the persons upon whom these 
taxes are imposed. 

"Importers, manufacturers, and wholesale 



dealers shall keep such books and records and 
render such monthly returns in relation to 
the transactions in the aforesaid drugs as the 
commissioner of internal revenue with the 
approval of the secretary of the treasury, may 
by regulations require. 

"The commissioner of internal revenue with 
the approval of the secretary of the treasury 
shall make all needful rules and regulations 
for carrying the provisions of this act into 
effect." 

Sec. 1007. That section 6 of &-uch act of 
Dec. 7. 1914. is hereby amended to read as 
follows: 

"Sec. 6. That the provisions of this act 
shall not be construed to apply to the manu- 
facture, sale, distribution, giving away dis- 
pensing, or possession of preparations and 
remedies which do not contain more than 
two grains of opium, or more than one-fourth 
| of a grain of morphine, or more than one- 
eighth of a grain of heroin, or more than one 
grain of codeine, or any salt or derivative of 
any of them in one fluid ounce, or, if a solid 
or semisolid preparation, in one avoirdupois 
ounce: or to liniments, ointments, or other 
preparations which are prepared for external 
use only, except liniments, ointments, and 
other preparations which contain cocaine or 
any of its salts or alpha or beta eucaine or 
any of their salts or any synthetic substitute 
for them: Provided, That such remedies and 
preparations are manufactured, sold distrib- 
uted, given away, dispensed, or possessed as 
medicines and not for the purpose of evading 
the intentions and provisions of this act- 
Provided further. That any manufacturer, 
producer, compounder, or vender (including 
dispensing physicians) of the preparations and 
remedies mentioned in this section shall keep 
a record of all sales, exchanges or gifts of 
such preparations and remedies in such man- 
ner as the commissioner of internal revenue, 
with the approval of the secretary of the 
treasury, shall direct. Such record shall be 
preserved for a period of two years in such 
a way as to be readily accessible to inspec- 
tion by any officer, agent or employe of the 
treasury department duly authorized for that 
purpose, and the state, territorial, district, 
municipal, and insular officers named in sec- 
tion 5 of this act. and every such person so 
possessing or disposing of such preparations 
and remedies shall register as required in sec- 
tion 1 of this act and, if he is not paying a 
tax under this act, he shall pay a special tax 
of 1 for each year, or fractional part there- 
of, in which he is engaged in such occupation, 
to the collector of internal revenue of the 
district in which he carries on such occupation 
as provided in this act. The provisions of 
this act as amended shall not apply to 
decocainized coca le?ves or preparations made 
therefrom, or to other preparations of coca 
leaves which do not contain cocaine." 

Sec. 1008. That all opium, its salts, deriv- 
atives, and compounds, and coca leaves, salts, 
derivatives, and compounds thereof, which may 
now be under seizure or which may hereafter 
be seized by the United States government 
from any person or persons charged with any 
violation of the act of Oct. 1, 1890. as 
pmendd by the acts of March 3. 1897. Feb. 
9, 1909. and Jan. 17, 1914. or the act of 
Dec. 17, 1914, shpll upon conviction of the 
person or persons f^om whom spizd be confis- 
cated by and forfeited to the United States; 
and the secretary is hereby authorized to 
deliver for mr-dic-il or scientific purposes to any 
department, bureau, or other agency of the 
United States government, upon proper applica- 
tion therefor under such regulation as may 
be prescribed by the commissioner, with the 
approval of the secretary, any of the drugs 



74 



ALMANAC AND YEAR-BOOK FOR 1920. 



so seized, confiscated, and forfeited to the 
United States. 

The provisions of this section shall also 
apply to any of the aforesaid drills seized or 
cominsr into the possession of the 'United States 
in the enforcement of any of the above-men- 
tioned acts where the owner or owners thereof 
are unknown. None of the aforesaid drug's 
coming 1 into possession of the United States 
under the operation of said acts, or the 
provisions of this section, shall be destroyed 
without certification by a committee appointee 
by the commissioner, with the approval of the 
secretary, that they are of no value for 
medical or scientific purposes. 

Sec. 1009. That the act approved Oct. 2 
1914. entitled "An act to increase the internal 
revenue, and for other purposes." and the 
joint resolution approved Dec. 17, 1915, 
entitled "Joint resolution extending- the pro- 
visions of the act entitled 'An act to increase 
the internal revenue, and for other purposes, 
approved Oct. 22. 1914, to Dec. 31. 1916." are 
hereby repealed, except that the provisions of 
such act shall remain in force for the assess- 
ment and collection of all special taxes im 
posed by sections 3 and 4 thereof, or by such 
sections as extended by such joint resolution, 
for any year or part thereof ending 1 prior to 
Jan. 1. 1917, and of all other taxes imposed 
by such act. or by such act as so extended, 
accrued prior to Sept. 8, 1916. and for the 
imposition and collection of all penalties or 
forfeitures which have accnied or may accrue 
in relation to any of such taxes. 

TITLE XI. STAMP TAXES. 

Sec. 1100. That on and after April 1, 1919, 
there shall be levied, collected, and paid, for 
and in respect of the several bonds, deben- 
tures, or certificates of stock and of indebt- 
edness, and other documents, instruments, 
matters, and things mentioned and described 
in schedule A of this title, or for or in respect 
of the vellum, parchment, or paper ,upon which 
Buch instruments, matters, or things, or any 
of them, are written or printed, by any per- 
son who makes, signs, issues, sells, removes, 
consigns, or ships the same, or for whose use 
or benefit the same are made, signed, issued, 
sold, removed, consigned, or shipped, the 
several taxes specified in such schedule. The 
taxes imposed by this section shall, in the 
case of any article upon which a corresponding 
stamp tax is now imposed by law, be in lieu 
of such tax. 

Sec. 1101. That there shall not be taxed 
undsr this title any bond, note, or other 
instrument, issued ty the United States, or by 
any foreign government, or by any state, 
territory, or the District of Columbia, or local 
subdivision thereof, or municipal or other 
corporation exercising the taxing power; or 
any bond of indemnity required to be filed 
by any person to secure payment of any 
pension, allowance, allotment, relief, or insur- 
ance by the United States; or stocks and bonds 
issued by co-operative building and loan asso- 
ciations which are organized and operated 
exclusively for the benefit of their members 
and make loans only to their shareholders, or 
by mutual ditch or irrigating companies. 

See. 1102. That whoever 

(a) Makes, signs, issues, or accepts, or 
causes to be made, signed, issued, or accepted, 
any instrument, document, or paper of any 
kind or description whatsoever without the 
full amount of tnx thereon being duly paid; 

(b) Consigns or ships, or causes to be con- 
signed or shipped, by parcel post any parcel, 
package, or article without the full amount of 
tax beins: duly paid; 

(c) Manufactures or imports and sells, or 
Bffers for sale, or causes to be manufactured 
or imported and sold, or offered for sale, any 
playing cards, package, or other article with- 



out the full amount of tax being duly paid; 

(d) Makes use of any adhesive stamp to 
denote any tax imposed by this title without 
canceling or obliterating such stamp as pre- 
scribed in section 1104; 

Is guilty of a misdemeanor and upon con- 
viction thereof shall pay a fine of not more 
than $100 for each offense. 

Sec. 1103. That whoever 

(a) Fraudulently cuts, tears, or removes 
from any vellum, parchment, paper, instru- 
ment, writing, package, or article, upon which 
any tax is imposed by this title, any adhesive 
stamp or the impression of any stamp die. 
plate, or other article provided, made or used 
in pursuance of this title; 

(b) Fraudulently uses, joins, fixes, or places 
to. with, or upon any vellum, parchment 
paper, instrument, writing, package, or article 
upon which any tax is imposed by this title! 
(1) any adhesive stamp, or the impression of 
any stamp, die, plate, or other article, which 
has been cut, torn, or removed from any 
other vellum, parchment, paper, instrument 
writing, package, or article, upon which any 
tax is imposed by this title; or (2) any ad- 
hesive stamp or the impression of any stamp 
die plate, or other article of insufficient 
value; or (3) any forged or counterfeit stamp, 
or the impression of any forged or counter- 
feited stamp die. plate or other article; 

(c) Willfully removes, or alters the can- 
ellation, or defacing marks of, or otherwise 

prepares, any adhesive stamp, with intent to 
use, or cause the same to be used, after it 
has been already used, or knowingly or will- 
fully buys, sells, offers for sale or gives 
away, any such washed or restored stamp to 
any person for use, or knowingly uses the 



/A u ',_ Knowingly and without lawful excuse 
(the burden of proof of such excuse being on 
the accused) has in possession any washed 
restored, or altered stamp, which has been 
removed from any vellum, parchment, paper, 
instrument, writing, package, or article- 

.Is guilty of a misdemeanor, and upon con- 
viction shall be punished by a fine of not more 
than $1.000. or by imprisonment for not more 
than five years, or both, and any such reused 
canceled, or counterfeit stamp and the vellum' 
parchment, document, paper, package, or 
article upon whl ch it is placed or impressed 
shall be forfeited to the United States 

Sec. 1104. That whenever an adhesive stamp 
is used for denoting any tax imposed by this 
title, except as hereinafter provided, the per- 
son using or affixing the same shall write 
or stamp or cause to be written or stamped 
thereupon the initials of his or its name and 
the date upon which the same is attached or 
used, so that the same may not again be 
used. Provided. That the commissioner may 
prescribe such other method for the cancella- 
tion of such stamps as he may deem expedient 
Sec. llOo. (a) That the commissioner shall 
cause to be prepared and distributed for the 
payment of the taxes prescribed in this title 
suitable stamps denoting the IPX on the docu- 
ment articles, or thing to which the same may 
be affixed^ and shall prescribe such method 
lor me affixing of said stamps in substitution 
for or in addition to the method provided in 
this title, as he may deem expedient. 

(b) The commissioner, with the approval of 
he secretary, is authorized to procure any of 

the stamps provided for in this title by con- 
ract whenever such stamps cannot be speedily 
prepared by the bureau of engraving and print- 
^ ne \r^ i this authority shall expire on Jan. 
1. 1920, except as to imprinted stamps fur- 
nished under contract, authorized by the 
commissioner. 

(c) All internal revenue laws relating to 
che assessment and collection of taxes are 
lereby extended to and made a part of this 

title, so far as applicable, for the purpose of 



ALMANAC AND rfiAK-BUUK * OK 



collecting' stamp taxes omitted through mis- 
take or fraud from any instrument, document, 
paper, writing', parcel, package, or article 
named herein. 

Sec. 1106. That the commissioner shall fur- 
nish to the postmaster-general without pre- 
payment a suitable quantity of adhesive 
stamps to be distributed to and kept on sale 
by the various postmasters in the United 
States. The postmaster-general may require 
each such postmaster to give additional or 
increased bond as postmaster for the value of 
the stamps so furnished, and each such post- 
master shall deposit the receipts from the sale 
of such stamps to the credit of and render 
accounts to the postmaster-general at such 
times and in such form as he may by regu- 
lations prescribe. The postmaster-general shall 
at least once monthly transfer all collections 
from this source to the treasury as internal 
revenue collections. 

Sec. 1107. That the collectors of the sev- 
eral districts shall furnish without prepay- 
ment to any assistant treasurer or designated 
depositary of the United States located in 
their respective collection districts a suitable 
quantity of adhesive stamps for sale. In such 
cases the collector may require a bond, with 
sufficient sureties, to an amount equal to the 
value of the adhesive stamps so furnished, 
conditioned for the faithful return, whenever 
39 required, of all quantities or amounts un- 
disposed of, and for the payment monthly of 
all quantities or amounts sold or not remain- 
ing on hand. The secretary may from time 
to time make such regulations as he may find 
necessary to insure the safekeeping- or prevent 
the illegal use of all such adhesive stamps. 
Schedule A. Stamp T.axes. 

1. Bonds of indebtedness: On all bonds, 
debentures or certificates of indebtedness is- 
sued by any person, and all instruments, how- 
ever termed, issued by any corporation with 
interest coupons or in registered form, known 
generally as corporate securities, on each $100 
of face value or fraction thereof. 5 'cents: 
Provided, That every renewal of the foregoing- 
shall be taxed as a new issue: Provided fur- 
ther. That when a bond conditioned for the 
repayment or payment of money is given in a 
penal sum greater than the deb* secured, the 
tax shall be based upon the amount secured. 

2. Bonds, indemnity and surety: On all 
bonds executed for indemnifying any person 
who shall have become bound or engaged as 
surety, and on all bonds executed for the due 
execution or performance of any contract, ob- 
ligation or requirement, or the duties of any 
office or position, and to account for money 
received by virtue thereof, and on all policies 
of guaranty and fidelity insurance, including 
policies guaranteeing titles to real estate and 
mortgage guaranty policies, and on all other 
bonds of any description, made, issued or ex- 
ecuted, not otherwise provided for in this 
schedule, except such as may be required in 
legal proceedings, 50 cents: Provided, That 
where a premium is charged for the issuance, 
execution, renewal or continuance of such 
bond the tax shall be 1 cent on each dollar 
or fractional part thereof of the premium 
charged: Provided further. That policies of 
reinsurance shall be exempt from the tax im- 
posed by this subdivision. 

3. Capital stock, issued: On each original 
issue, whether on organization or reorganiza- 
tion, of certificates of stock, or of profits, or 
of interest in property or accumulations, by 
any corporation, on each SI 00 of face value 
or fraction thereof, 5 cents: Provided, That 
where a certificate is issued without face 
value, the tax shall be 5 cents per share, un- 
less the actual value is in excess of $100 per 
share, in which case the tax shall be 5 cents 
on each $100 of actual value or fraction 
thereof. 

The stamps representing the tax imposed by 



this subdivison shall be attached to the stock 
books and not to the certificates issued. 

4. Capital stock, sales or transfers: On all 
sales, or agreements to sell, or memoranda 
of sales or deliveries of, or transfers of legal 
title to shares or certificates of stock or of 
profits or of interest in property or accumu- 
lations in any corporation, or to rights to 
subscribe for or to receive such shares or 
certificates, whether made upon or shown by 
the books of the corporation, or by any as- 
signment in blank, or by any delivery, or by 
any paper or agreement or memorandum or 
other evidence of transfer or sale, whether 
entitling the holder in any manner to the 
benefit of such stock, interest, or rights, or 
not, on each $100 of face value or fraction 
thereof, 2 cents, and where such shares are 
without par or face value, the tax shall- be 
2 cents on the transfer or sale or agreement 
to sell on each share, unless the actual value 
thereof is in excess of $100 per share, in 
which case the tax shall be 2 cents on each 
$100 of actual value or fraction thereof: 
Provided. That it is not intended by this title 
to impose a tax upon an agreement evidencing: 
a deposit of certificates as collateral security 
for money loaned thereon, which certificates 
are not actually sold, nor upon the delivery 
or transfer for such purpose of certificates so 
deposited: Provided further. That the tax shall 
not be imposed upon deliveries or transfers to 
a broker for sale, nor upon deliveries or 
transfers by a broker to a customer for whom 
and upon whose order he has purchased same, 
but such deliveries or transfers shall be ac- 
companied by a certificate setting forth the 
facts: Provided further. That in case of sale 
where the evidence of transfer is shown only 
by the books of the corporation the stamp 
shall be placed upon such books; and where 
the change of ownership is t>y transfer of the 
certificate the stamp shall be placed upon the 
certificate; and in cases of an agreement to 
sell or where the transfer is by delivery ol 
the certificate assigned in blank there shall 
be made and delivered by the seller to the 
buyer a bill or memorandum of such sale, to 
which the stamp shall be affixed; and every 
bill or memorandum of sale or agreement to 
sell before mentioned shall show the date 
thereof, the name of the seller, the amount of 
the sale, and tlie matter or thing to which it 
refers. Any person liable to pay the tax as 
herein provided, or any one who acts in the 
matter as agent or broker for such person, 
who makes any such sale, or who in pur- 
suance of any such sa^ delivers any certifi- 
cate or evidence of the sale of any stock, 
interest or right, or bill or memorandum there- 
of, as herein required, without haying- the 
proper stamps affixed thereto with intent to 
evade the foregoing provisions, shall be 
deemed guilty of a misdemeanor, and upon 
conviction thereof shall pay a fine of not ex- 
ceeding $1,000. or be imprisoned not more 
than six months, or both. 

5. Produce, sales of. on exchange: Upon 
each sale, agreement of sale, or agreement to 
sell (not including- so called transferred or 
scratch sales), any products or merchandise 
at, or under the rules or usage of, any ex- 
change, or board of trade, or other similar 
place, for future delivery, for each $100 in 
value of the merchandise covered by said sale 
or agreement of sale or agreement to sell. 2 
cents, and for each additional $100 or fraction- 
al part thereof in excess of $100. 2 cents: 
Provided, That on every sale or agreement of 
sale or agreement to sell as aforesaid there 
shall be made and delivered by the seller to 
the buyer a bill, memorandum, agreement, or 
other evidence of such sale, agreement of sale, 
or agreement to sell, to which there shall be 
affixed a lawful stamp or stamps in value 
equal to the amount of the tax on such sale: 
Provided further. That sellers of commodities 



76 



ALMANAC AND YEAR-BOOK FOR 1920. 



described herein, having- paid the tax provided 
by this subdivision, may transfer such con- 
tracts to a clearing-house corporation or asso- 
ciation, and such transfer shall not be deemed 
to be a sale, or agreement of sale, or an 
agreement to sell within the provisions of 
this act, provided that such transfer shall not 
vest any beneficfal interest in such clearing-- 
house association but shall be made for the 
sole purpose of enabling- such clearing--house 
association to adjust and balance the accounts 
of the members of such clearing--house asso- 
ciation on their several contracts. Every such 
bill, memorandum, or other evidence of sale 
or agreement to sell shall show the date 
thereof, the -name of the seller, the 'amount 
of the sale, and the matter or thing- to which 
it refers; and any person liable to pay the tax 
as herein provided, or any one who acts in the 
matter as ag-ent or broker for such person, 
who makes any such sale or agreement of sale, 
or agreement to sell, or who, in pursuance of 
any such sale, agreement of sale, or agreement 
to sell, delivers any such products of mer- 
chandise without a bill, memorandum, or 
other evidence thereof as herein required, or 
who delivers such bill, memorandum, or other 
evidence of sale, or agreement to sell, without 
Shaving 1 the proper. stamps affixed thereto, with 
intent to evade the foregoing- provisions, shall 
l>e deemed guilty of a misdemeanor, and upon 
conviction thereof shall pay a fine of not 
exceeding $1,000 or be imprisoned not more 
than six months, or both. 

No bill, memorandum, agreement, or other 
evidence of such sale, or agreement of sale, 
or agreement to sell, in case of cash sales of 
products or merchandise for immediate or 
prompt delivery which in good faith are 
actually intended to be delivered shall be 
subject to this tax. 

6. Drafts or checks (payable otherwise than 
at sight or on demand) upon their acceptance 
or delivery within the United States whichever 
is prior, promissory notes, except bank notes 
issued for circulation, and for each renewal 
of the same, for a sum not exceeding $100, 2 
cents: and for each additional $100. or frac- 
tional part thereof, 2 cents. 

This subdivision shall not apply to a prom- 
issory note secured by the pledge of bonds or 
obligations of the United States issued after 
April 24, 1917, or secured by the pledge of a 
promissory note which itself is secured by the 
pledge of such bonds or obligations: Provided, 
That in either case the par value of such 
bonds or obligations shall be not less than 
the amount of such note. 

7. Conveyances: Deed, instrument, or writ- 
ing, whereby any lands, tenements, or other 
realty sold shall be granted, assigned, trans- 
ferred, or otherwise conveyed to, or vested in, 
the purchaser or purchasers, or any other per- 
son or persons, by his, her, or their direction, 
when the consideration or value of the interest 
or property conveyed, exclusive of the value 
of any lien or incumbrance remaining thereon 
at the time of sale, exceeds $100 and does not 
exceed $500, 50 cents; and for each additional 
$500 or fractional part thereof. 50 cents. 
This subdivision shall not apply to any instru- 
ment or writing given to secure a debt. 

8. Entry of any goods, wares, or merchandise 
at any custom hov.se, either for consumption 
or warehousing, not exceeding $100 in value, 
25 cents; exceeding $100 and not exceeding 
$500 in value, 50 cents; exceeding $500 in 
value, $1. 

9. Entry for the withdrawal of any goods 
or merchandise from customs bonded ware- 
house. 50 cents. 

10. Passage ticket, one way or round trip, 
for each passenger, sold or issued in the 
United States for passage by any vessel to a 
port or place not in the United States, Canada 
or Mexico, if costing not exceeding $30. $1 ; 
costing more than $30 and not exceeding $60, 
$3: costing more than $60, $5. This sub- 



division shall not apply to passage tickets 
costing $10 or less. 

11. Proxy for voting at any election for 
officers or meeting for the transaction of 
business, of any corporation, except religious, 
educational, charitable, fraternal, or literary 
societies, or public cemeteries, 10 cents. 

12. Power of attorney granting authority 
to do or perform some act for or in behalf 
of the grantor, which authority is not other- 
wise vested in the grantee, 25 cents. This 
subdivision shall not apply to any papers 
necessary to be used for the collection of 
claims from the United States or from any 
state for pensions, back pay, bounty, or for 
property lost in the military or naval service. 
or to powers of attorney required in bank- 
ruptcy cases. 

13. Playing cards: Upon every pack of play- 
ing cards containing not more than fifty-four 
cards, manufactured or imported, and sold, 
or removed for consumption or sale, a tax of 
8 cents per pack. 

14 Parcel post packages: Upon* every parcel 
or package transported from one point in the 
United States to another by parcel post on 
which the postage amounts to 25 cents or 
more, a tax of 1 cent for each 25 cents or 
fractional part thereof charged for such trans- 
portation, to be paid by the consignor. 

No such parcel or package shall be trans- 
ported until a stamp or stamps representing 
the tax due shall have been affixed thereto. 

15. On each policy of insurance, or certif- 
icate, binder, covering note, memorandum, 
cablegram, letter, or other instrument By what- 
ever name called whereby insurance is made or 
renewed upon property within the United States 
(including rents and profits) against peril by 
sea or on inland wa-ters or in transit on land 
(including transshipments and storage at ter- 
mini or way points) or by fire, lightning, tor- 
nado, windstorm, bombardment, invasion, in- 
surrection or riot, issued to or for or in the 
name of a domestic corporation or partnership 
or an, individual resident of the United States 
by any foreign corporation or partnership or 
any individual not a resident of the United 
States, when such policy or other instrument 
is not signed or countersigned by an officer 
or agent of the insurer in a state, territory. 
or district of the United States within which 
such insurer is authorized to do business, a 
tax of 3 cents on each dollar, or fractional 
part thereof of the premium charged: Provided. 
That policies of reinsurance shall be exempt 
from the tax imposed by this subdivision. 

Any person to or for whom or in whose 
name any such policy or other instrument is 
issued, or any solicitor or broker acting for 
or on behalf of such person in the procurement 
of any such policy or other instrument, shall 
affix the proper stamps to such policy or other 
instrument, and for failure to affix such stamps 
with intent to evade the tax shall, in addition 
to other penalties provided therefor, pay a fine 
of double the amount of the tax. 
TITLE XII. TAX ON EMPLOYMENT OF 
CHILD LABOR. 

Sec. 1200. That every person (other than 
a bona fide boys' or girls' canning club rec- 
ognized by the agricultural department of a 
state and of the United States) operating- (a) 
any mine or quarry situated in the United 
States in which children under the age of 
sixteen years have been employed or permitted 
to work during any portion of the taxable 
year; or (b) any mill, cannery, workshop, fac- 
tory, or manufacturing establishment situated 
in the United States in which children under 
the age of fourteen years have been employed 
or permitted to work, or children between the 
ages of fourteen and sixteen have been em- 
ployed or permitted to work more than eight 
hours in any day or more than six days in 
any week, or after the hour of seven o'clock 
post meridian, or before the hour of six o'clock 



ALMANAC AND YEAR-BOOK FOR 1920. 



77 



ante meridian, during- any portion of the tax- 
able year, shall pay for each taxable year, in 
addition to all other taxes imposed by law, an 
excise tax equivalent to 10 per centum of the 
entire net profits received or accrued for such 
year from the sale or disposition of the prod- 
uct of such mine, quarry, mill, cannery, work- 
shop, factory, or manufacturing' establishment. 
Sec. 1201. That in computing- net profits 
under the provisions of this title, for the pur- 
pose of the tax there shall be allowed as 
deductions from the gross amount received or 
accrued for the taxable year from the sale or 
disposition of such products manufactured 
within the United States the following; items: 

(a) The cost of raw materials entering 1 into 
the production: 

(b) Running- expenses, including- rentals, cost 
of repairs, and maintenance, heat, power, 
insurance, management, and a reasonable 
allowance for salaries or other compensations 
for personal services actually rendered, and for 
depreciation; 

(c) Interest paid within the taxable year 
on debts or loans contracted to meet the needs 
of the business, and the proceeds of which 
have been actually used to meet such needs; 

(d) Taxes of all kinds paid during- the tax- 
able year with respect to the business or 
property relating- to the production; and 

(e) Losses actually sustained within the 
taxable year in connection with the business 
of producing- such products, including- losses 
from fire, flood, storm, or other casualties, 
and npt compensated for by insurance or 
otherwise. 

Sec. 1202. That if any such person during 
any -taxable year or part thereof, whether 
under any agreement, arrangement, or under- 
standing- or otherwise, sells or disposes of any 
product of such mine, quarry, mill, cannery, 
workshop, factory, or manufacturing- estab- 
lishment at less than the fair market price 
obtainable therefor either (a) in such man- 
lier as directly or indirectly to benefit such 
person or any person directly or indirectly 
interested in the business of such person; or 
(b) with intent to cause such benefit; the 
gross amount received or accrued for such 
year or part thereof from the sale or dis- 
position of such product shall be taken to be 
the amount which would have been received 
or accrued from the sale or disposition of 
such product if sold at the fair market price. 

Sec. 1203. (a) That no person subject to 
the provisions of this title shall be liable for 
the tax herein imposed if the only employ- 
ment or permission to work which but for 
this section would subject him to the tax, has 
been of a child as to whom such person has 
in g-ood faith procured at the time of employ- 
ing- such child or permitting; him to work, and 
has since in good faith relied upon and kept 
on file a certificate, issued in such form, under 
such conditions and by such persons as may 
be prescribed by a board consisting- of the 
secretary, the commissioner, and the secretary 
of labor, showing- the child to be of such age 
as not to subject such person to the tax im- 
posed by this title. Any person who know- 
ingly makes a false statement or presents false 
evidence in or in relation to any such cer- 
tificate or application therefor shall be pun- 
ished by a fine of not less than $100, nor 
more than SI, 000, or by imprisonment for not 
more than three months, or by both such fine 
and imprisonment, in the discretion of the 
court. 

In any state designated by such board an 
employment certificate or other similar paper 
as to the age of the child, issued under the 
laws of that state, and not inconsistent with 
the provisions of this title, shall have the 
same force and effect as a certificate herein 
provided for. 

(b) The tax imposed by this title shall not 
be imposed in the case of any person who 



proves to the satisfaction of the secretary that 
the only employment or permission to work 
which but for this section would subject him 
to the tax, has been of a child employed or 
permitted to work under a mistake of fact as 
to the age of such child, and without inten- 
tion to evade the tax. 

Sec. 1204. That on or before the first day 
of the third month following the close of each 
taxable year, a true and accurate return under 
oath shall be made by each person subject to 
the provisions of this title to the collector 
for the district in which such person has his 
principal office or place of business, in such 
form as the commissioner, with the approval 
of the secretary, shall prescribe, setting- forth 
specifically the gross amount of income re- 
ceived or accrued during such year from the 
sale or disposition of the product of any mine, 
quarry, mill, cannery, workshop, factory, or 
manufacturing establishment, in which chil- 
dren have been employed subjecting him to 
the tax imposed by this title, and from the 
total thereof deducting the aggregate items of 
allowance authorized by this title, and such 
other particulars as to the gross receipts and 
items of allowance as the commissioner, with 
the approval of the secretary, may require. 

Sec. 1205. That all such returns shall be , 
transmitted forthwith by the collector to the 
commissioner, who shall, as soon as practi- 
cable, assess the tax found due and notify the 
person making- such return of the amount of 
tax for which such person is liable, and such 
person shall pay the tax to the collector on or 
befpre thirty days from the date of such 
notice. 

Sec. 1206. That for the purposes of this 
act the commissioner, or any other person duly 
authorized by him, shall have authority to 
enter and inspect at any time any mine, quarry, 
mill, cannery, workshop, factory, or manufac- 
turing 1 establishment. The secretary of labor, 
or any person duly authorized by him, shall, 
for the purpose of complying- with a request 
of the commissioner to make such an inspec- 
tion, have like authority, and shall make report 
to the commissioner of inspections made under 
such authority in such form as may be 
prescribed by the commissioner with the 
approval of the secretary of the treasury. 

Any person who refuses or obstructs entry 
or inspection authorized by this section shall 
be punished by a fine of not more than SI, 000, 
or by imprisonment for not more than one 
year, or both such fine and imprisonment. 

Sec. 1207. That as used in this title the 
term "taxable year" shall have the same mean- 
ing- as provided for the purposes of income 
tax in section 200. The first taxable year for 
the purposes of this title shall be the period 
between sixty days after the passage of this 
act and Dec. 31. 1919, both inclusive, or such 
portion of such period as is included within 
the fiscal year (as defined in section 200) of 
the taxpayer. 

TITLE XIII. GENERAL ADMINISTRATIVE 
PROVISIONS. 

Sec. 1300. That hereafter the salary of the 
cpmmissioner shall be 10,000 a year. The 
difference between the amount appropriated 
under existing- law and the salary herein 
established shall, for the period between the 
passage of this act and July 1, 1919, be paid 
out of the appropriations for collecting 1 in- 
ternal revenue. 

Sec. 1301. (a) That hereafter there may be 
employed in the bureau of internal revenue, 
in lieu of the deputy commissioners whose 
salaries are now fixed by law, five deputy 
commissioners and an assistant to the commis- 
sioner, who shall each receive a salary of 
$5,000 a year, payable monthly. The assist- 
ant to the commissioner may be authorized 
by the commissioner to perform any duties 
which the deputy commissioners may perform 
under existing- law. 



78 



ALMANAC AND YEAR-BOOK FOR 1920, 



(b) The salaries of collectors may be re- 
adjusted and increased under such regulations 
as may be prescribed by the commissioner 
subject to the approval of the secretary, but 
no collector shall receive a salary in excess 
of $6,000 a year. 

(c) There is hereby appropriated, out of 
any money in the treasury not otherwise ap- 
propriated, for the fiscal year ending- June 30, 
1919, the sum of $7,500.000 for the expenses 
of assessing- and collecting- the internal revenue 
taxes as provided in this act. including the 
employment of necessary officers, attorneys, 
experts, ag-ents, inspectors, deputy collectors, 
clerks, janitors, and messeng-ers. in the Dis- 
trict of Columbia and the several collection 
districts, to be appointed as provided by law, 
telegraph and telephone service, rental and re- 
pair of quarters, postage, and the purchase 
of such supplies, equipment, furniture, me- 
chanical devices, printing-, stationery, law 
books and books of reference, not to exceed 
$500 for street car fares in the District of 
Columbia, and such other articles as may be 
necessary for use in the District of Columbia 
and the several collection districts: Provided 
That not more than $2,750.000 of the total 
amount appropriated by this section may be 
expended in the bureau of internal revenue, 
in the District of Columbia. 

(d) 1. There is hereby created a board to 
be known as the "advisory tax board." here- 
inafter called the board, and to be composed 
of not to exceed six members to be appointed 
by the commissioner with the approval of the 
secretary. The board shall cease to exist at 
the expiration of two years after the passage 
of this act, or at such earlier time as the 
commissioner with the approval of the sec- 
retary may designate. 

Vacancies in the membership of the board 
shall be filled in the same manner as an origi- 
nal appointment. Any member, shall be sub- 
ject to removal by the commissioner with the 
approval of the secretary. The commissioner 
with the approval of the secretary shall desig- 
nate the chairman of the board. Each mem- 
ber shall receive an annual salary of $9.000, 
payable monthly, together with actual neces- 
sary expenses when absent from the District 
of Columbia on official business. 

(2) The commissioner may, and on the re- 
quest of any taxpayer directly interested shall, 
submit to the board any question relating to 
the interpretation or administration of the in- 
come war-profits or excess-profits tax laws, 
and the board shall report its . findings and 
recommendations to the commissioner. 

(3) The board shall have its office in the 
bureau of internal revenue in the District of 
Columbia. The expenses and salaries of mem- 
bers of the board shall be audited, allowed, 
and paid out of appropriations for collecting 
internal revenue, in the same manner as ex- 
penses and salaries of employes of the bureau 
of internal revenue are audited, allowed, and 
paid. 

(4) The board shall have the power to sum- 
mon witnesses, take testimony, administer 
oaths, and to require any person to produce 
books, papers, documents, or other data re- 
lating to any matter under investigation by 
the board. Any member of the board may 
sign subpoenas and members and employes 
of the bureau of internal revenue designated 
to assist the board, when authorized by the 
board, may administer oaths, examine wit- 
nesses, take testimony and receive evidence. 

Sec. 1302. That all internal revenue agents 
and inspectors shall be granted leave of ab- 
sence with pay. which shall not be cumulative, 
not to exceed thirty days in any calendar year, 
under such regulations as the commissioner, 
with the approval of the secretary, may pre- 

Sec. 1303. (a) That there is hereby created 
a legislative drafting 1 service under the direc- 



tion of two draftsmen, one of whom shall be 
appointed by the president of the senate, and 
one by the speaker of the house of represent- 
atives, without reference to political affiliations 
and solely on the ground of fitness to perform 
the duties of the office. Each draftsman shall 
receive a salary of $5.000 a year, payable 
monthly. The draftsmen shall, subject to the 
approval of the president of the senate and 
the speaker of the house of representatives, 
employ and fix the compensation of such 
assistant draftsmen, clerks and other em- 
ployes, and purchase such furniture, office 
equipment, books, stationery and other sup- 
plies as may be necessary for the proper 
performance of the duties of the service and 
as may be appropriated for by congress. 

(b) The drafting service shall aid in draft- 
ing- public bills and resolutions or amend- 
ments thereto on the request of any committee 
of either house of congress, but the library 
committee of the senate und the library com- 
mittee of the house of representatives, respec- 
tively, may determine the preference, if any. to 
be given to such requests of the committees of 
either house, respectively. The draftsmen 
shall, from time to time, prescribe rules and 
regulations for the conduct of the work of the 
service for the committees of each house, 
subject to the approval of the library commit- 
tee of each house, respectively. 

(c) For the remainder of the current fiscal 
year there is hereby appropriated, out of any 
money in the treasury not otherwise appro- 
priated, the sum of $25.000, or so much 
thereof as may be necessary, for the purpose 
of defraying the expenses of the establish- 
ment and maintenance of the service, includ- 
ing the payment of salaries herein authorized. 
One-half of all appropriations for the service 
shall be disbursed by the secretary of the 
senate and one-half by the clerk of the house 
of representatives. 

Sec. 1304. That there shall be levied, col- 
lected and paid in the United States upon 
articles coming into the United States from 
the Virgin islands a tax equal to the internal 
revenue tax imposed in the United States upon 
like articles of domestic manufacture; such 
articles shipped from such islands to the 
United States shall be exempt from the pay- 
ment of any tax imposed by the internal 
revenue laws of such islands: Provided, That 
there shall be levied, collected and paid in 
such islands, upon articles imported from the 
United States, a tax equal to the internal 
revenue tax imposed in such islands upon like 
articles there manufactured; and such articles 
going into such islands from the United States 
shall be exempt from payment of any tax 
imposed by the internal revenue laws of* the 
United States. 

Sec. 1305. That all administrative, special 
or stamp provisions of law, including the law 
relating to the assessment of taxes, so far as 
applicable, are hereby extended to and made 
a part of this act, and every person liable to 
any tax imposed by this act, or for the col- 
lection thereof, shall keep such records and 
render, under oath, such statements and re- 
turns, and shall comply with such regulations 
?s the commissioner, with the approval of the 
secretary, may from time to time prescribe. 

Whenever in the judgment of the com- 
missioner necessary he may require any per- 
son, by notice served upon him. to make a 
return or such statements as he deems suffi- 
cient to show whether or not such person is 
liable to tax. 

The commissioner, for the purpose of ascer- 
taining the correctness of any return or for 
the purpose of making a return where none 
has been made, is hereby authorized, by any 
revenue agent or inspector designated by him 
for that purpose, to examine any books, papers, 
records or memoranda bearing upon the mat- 
ters required to be included in the return, and 
may require the attendance of the person 



ALMANAC AND YEAR-BOOK FOR 1920. 



rendering: the return or of any officer or em- 
ploye of such person, or the attendance of 
any other person having- knowledg-e in the 
premises, and may take his testimony with 
reference to the matter required by law to be 
included in such return, with power to ad- 
minister oaths to such person or persons. 

Sec. 1306. That where floor taxes are im- 
posed by this act in respect to articles or com- 
modities, in respect to which the tax im- 
posed by existing- law has been paid, the per- 
son required by this act to pay the tax shall, 
within thirty days after its passag-e. make 
return under oath in such form and under 
such reg-ulations as the commissioner, with 
the approval of the secretary, shall prescribe. 
Payment of the tax shown 19 be due may be 
extended to a date not exceeding- seven months 
from the passage of this act, upon the filing- 
of a bond for payment in such form and 
amount and with such sureties as the com- 
missioner, with the approval of the secretary, 
may prescribe. 

Sec. 1307. That in all cases where the 
method of collecting- the tax imposed by this 
act is not specifically provided in this act, the 
tax shall be collected in such manner as the 
commissioner, with the approval of the sec- 
retary, may prescribe. All administrative and 
penalty provisions of Title XI. of this act, 
in so far as applicable, shall apply to the 
collection of any tax which the commissioner 
determines or prescribes shall be paid by 
stamp. 

Sec. 1308. (a) That any person required un- 
der Titles V., VI.. VII.. VIII., IX.. X. or XII 
to pay, or to collect, account for and pay over 
any tax. or required by law or reg-ulations 
made under authority thereof to make a re- 
turn or supply any information for the pur- 
poses of the computation, assessment or col- 
lection of any such tax. who fails to pay, 
collect or truly account for and pay over any 
such tax. make any such return or supply 
any such information at the time or times re- 
quired by law or reg-ulation shall in addition 
to other penalties provided by law be subject 
to a penalty of not more than SI. 000. 

(b) Any person who willfully refuses to 
pay. collect or truly account for and pay over 
any such tax, make such return or supply 
such information at the time or times required 
by law or regulation, or who willfully attempts 
in any manner to evade such tax shall be 
guilty of a misdemeanor and in addition to 
other penalties provided by law shall be fined 
not more than $10.000 or imprisoned for not 
more than one year, or both, tog-ether with 
the costs of prosecution. 

(c) Any person who willfully refuses to 
pay. collect or truly account for and pay 
over any such tax shall in addition to other 
penalties provided by law be liable to a pen- 
alty of the amount of the tax evaded, or not 
paid, collected or accounted for and paid 
over, to be assessed and collected in the same 
manner as taxes are assessed and collected: 
Provided, however. That no penalty shall be 
assessed under this subdivision for any offense 
for which a penalty may be assessed under 
authority of section 3176 of the revised stat- 
utes, as amended, or of section 605 or 620 of 
this act, or for any offense for which a pen- 
alty has been recovered under section 3256 of 
the revised statutes. 

(d) The term "person" as used in this sec- 
tion includes an officer or employe of a cor- 
poration or a member or employe of a part- 
nership, who as such officer, employe or mem- 
ber is under a duty to perform the act in 
respect of which the violation occurs. 

Sec. 1309. That the commissioner, with the 
approval of the secretary, is hereby authorized 
to make all needful rules and reg-ulations for 
the enforcement of the provisions of this act. 

The commissioner with such approval may 
by reg-ulation provide that any return required 
by Titles V.. VI.. VII.. VIII.. IX. or X. to 



be under oath may. if the amount of the tax 
covered thereby is not in excess of $10. be 
sig-ned or acknowledg-ed before two witnesses 
instead of under oath. 

Sec. 1310. (a) That in the case of any 
overpayment or overcollection of any tax im- 
posed by section 628 or 630 or by Title V 
Title VIH. or Title IX., the person making 
such overpayment or overcollection may take 
credit therefor against taxes due upon any 
monthly return, and shall make refund of any 
excessive amount collected by him upon proper 
application by the person entitled thereto. 

(b) Wherever in this act a tax is required 
to be paid by the purchaser to the vendor at 
the time of a sale, and such sale is made on 
credit, then, under reg-ulations prescribed by 
the commissioner, with the approval of the 
secretary, the tax may. at the option of the 
vendor, be returned and paid by him to the 
United States as if paid to him by the pur- 
chaser at the time of the sale, and in such 
case the vendor shall have a right of action 
in any court of competent jurisdiction against 
the purchaser for the amount of the tax BO 
returned and paid to the United States. 

(c) Under such rules and regulations as the 
commissioner with the approval of the secre- 
tary may prescribe, the taxes imposed under 
the provisions of Titles VI.. VII. or IX. shall 
not apply in respect to articles sold or leased 
for export and in due course so exported. 
Under such rules and reg-ulations the amount 
of any internal revenue tax erroneously or il- 
legally collected in respect to exported articles 
may be refunded to the exporter of the article, 
instead of to the manufacturer, if the manu- 
facturer waives any claim for the amount so 
to be refunded. 

Sec. 1311. That where the rate of tax im- 
posed by this act, payable by stamps, is an 
increase over previously existing- rates, stamps 
on hand in the collectors' offices and in the 
bureau of internal revenue may continue to 
be used until the supply on hand is exhausted, 
but shall be sold and accounted for at the 
rates provided by this act, and assessment 
shall be made ag-ainst manufacturers and other 
taxpayers having such stamps on hand on the 
day this act takes effect for the difference be- 
tween the amount paid for such stamps and 
the tax due at the rates provided by this act. 

Sec. 1312. (1) That (a) if any person haa 
prior to May 9. 1917. made a bona fide con- 
tract with a dealer for the sale or lease, after 
the tax takes effect, of any article in respect 
to which a tax is imposed under Title VI.. 
VII. or IX.. or under subdivision 13 of sched- 
ule A of Title XI.. or under this subdivision, 
and (b) if such contract does not permit the 
adding of the whole of siich tax to the 
amount to be paid under such contract, then 
the vendee or lessee shall, in lieu Of the 
vendor or lessor, pay so much of such tax as 
is not so permitted to be added to the con- 
tract price. If a contract of the character 
above described was made with any person 
other than a dealer, the tax collected -under 
this act shall be the tax in force on May 9. 
1917. 

(2) If (a) any person has prior to Sept. 3, 
1918. made a bona fide contract with a dealer 
for the sale or lease, after the tax takes ef- 
fect, of any article in respect to which a tax 
is imposed under Title VI.. VII. or IX.. or 
under subdivision 13 of schedule A of Title 
XI.. or under this subdivision, and in respect 
to which no corresponding- tax was imposed 
by the revenue act of 1917. and (b) such 
contract does not permit the adding 1 , to the 
amount to be paid under such contract, of the 
whole of the tax imposed by this act, then 
the vendee or lessee shall, in lieu of the vendor 
or lessor, pay so much of the tax imposed by 
this act as is not so permitted to be added 
to the contract price. If a contract of the 
character above described was made with any 



80 



ALMANAC AND YEAR-BOOK FOB 1920. 



person other than a dealer, no tax shall be 
collected under this act. 

(3) If (a) any person has prior to Sept. 3, 
1918, made a bona fide contract with a dealer 
for the sale or lease, after the tax takes effect, 
of any article in respect to which a tax is 
imposed under Title VI., VII. or IX.. or under 
subdivision 13 of schedule A of Title XI., or 
under this subdivision, and in respect to which 
a corresponding 1 tax was imposed by the 
revenue act of 1917, and (b) such contract 
does not permit the adding-, to the amount 
to be paid under such contract, of the whole 
of the difference between such tax and the 
corresponding- tax imposed by the revenue act 
of 1917, then the vendee or lessee shall, in 
lieu of the vendor or lessor, pay so much of 
such difference as is not so permitted to be 
added to the contract price. If a contract of 
the character above described was made with 
any person other than a dealer, the tax collect- 
ed under this act shall be the tax in force on 
Sept. 3, 1918. 

(4) The taxes payable by the vendee or 
lessee under this section shall be paid to the 
vendor or lessor at the time the sale or lease 
is consummated, and collected, returned and 
paid to the United States by such vendor or 
lessor in the same manner as provided in sec- 
tion 502. 

(5) The term "dealer" as used in this sec- 
tion includes a vendee who purchases any 
article with intent to use it in the manufac- 
ture or production of another article intended 
for sale. 

(6) This section shall not apply to any tax 
imposed by section 906. 

Sec. 1313. That in the payment of any tax 
under this act not payable by stamp a frac- 
tional part of a cent shall be disregarded un- 
less it amounts to one-half cent or more, in 
which case it shall be increased to 1 cent. 

Sec. 1814. That collectors may receive, at 
par with an adjustment for accrued interest, 
certificates of indebtedness issued by the 
United States and uncertified checks in pay- 
ment of income, war-profits and excess-profits 
taxes and any other taxes payable other than 
by stamp, during 1 such time and under such 
regulations as the commissioner, with the 
approval of the secretary, shall prescribe; but 
if a check so received is not paid by the bank 
on which it is drawn the person by whom such 
check has been tendered shall remain liable 
for the payment of the tax and for all legal 
penalties and additions the same as if such 
check had not been tendered. 

Sec. 1315. That section 3315 of the revised 
statutes, as amended, is hereby amended to 
Tead as follows: 

"Sec. 3315. The commissioner of internal 
revenue may, under regulations prescribed by 
him with the approval of the secretary of the 
treasury, issue stamps for rest am ping- pack- 
ages of distilled spirits, tobacco, cigars, snuff, 
cigarettes, fermented liquors and wines which 
have been duly stamped but from which the 
stamps have been lost or destroyed by un- 
avoidable accident." 

Sec. 1316. (a) That section 3220 of the re- 
vised statutes is hereby amended to read as 
follows: 

"Sec. 3220. The commissioner of internal 
revenue, subject to regulations prescribed by 
the secretary of the treasury, is authorized to 
remit, refund and pay back all taxes erro- 
neously or illegally assessed or collected, all 
penalties collected without authority, and all 
taxes that appear to be unjustly assessed or 
excessive in amount, or in any manner wrong- 
fully collected; also to repay to any collector 
or deputy collector the full amount of such 
sums of money as may be recovered against 
him in any court, for any internal revenue 
taxes collected by' him, with the cost and ex- 
penses of suit; also all damages and costs re- 
covered against any assessor, assistant as- 



sessor, collector, deputy collector, ag-ent or 
inspector, in any suit brought against him by 
reason of anything done in the due perform- 
ance of his official duty, and shall make report 
to congress at the beginning of each regular 
session of congress of all transactions under 
this section." 

(b) Section 3225 of the revised statutes of 
the United States is hereby amended to read 
as follows; 

"Sec. 3225. When a second assessment is 
made in case of any list, statement or return 
which in the opinion of the collector or depu- 
ty collector was false or fraudulent, or con- 
tained any understatement or undervaluation, 
such assessment shall not be remitted, nor 
shall taxes collected under such assessment be 
refunded, or paid back, or recovered by any 
suit, unless it is proved that such list, state- 
ment or return was not willfully false or 
fraudulent and did not contain any willful 
understatement or undervaluation." 

(c) That the paragraph of section 3689 of 
the revised statutes, as amended, reading as 
follows: "Refunding taxes illegally collected 
(internal revenue) : To refund and pay back 
duties erroneously or illegally assessed or col- 
lected under the internal revenue laws," is re- 
pealed from and after June 30, 1920; and the 
secretary of the treasury shall submit for the 
fiscal year 1921, and annually thereafter, an 
estimate of appropriations to refund and pay 
back duties or taxes erroneously or illegally 
assessed or collected under the internal reve- 
nue laws, and to pay judgments, including- 
interest and costs, rendered for taxes or pen- 
alties erroneously or illegally assessed or col- 
lected under the internal revenue laws. 

Sec. 1317. That sections 3164, 3165, 3167, 
3172, 3173 and 3176 of the revised statutes 
as amended are hereby amended to read as 
follows: 

"Sec. 3164. It shall be the duty of every 
collector of internal revenue having knowl- 
edge of any willful violation of any law of 
the United States relating to the revenue, 
within thirty days after coming- into posses- 
sion of such knowledge, to file with the dis- 
trict attorney of the district in which any 
fine, penalty or forfeiture may be incurred a 
statement of all the facts and circumstances 
of the case within his knowledge, together 
with the names of the witnesses, setting forth, 
the provisions of law believed to be so violat- 
ed on which reliance may be had for con- 
demnation or conviction. 

"Sec. 3165. Every collector, deputy collector, 
internal revenue ag-ent and internal revenue 
officer assigned to duty under an internal reve- 
nue agent is authorized to administer oaths 
and to take evidence touching any part of the 
administration of the internal revenue laws 
with which he is charged, or where such 
oaths and evidence are authorized by law or 
regulation authorized by law to be taken. 

"Sec. 3167. It shall be unlawful for any 
collector, deputy collector, agent, clerk or 
other officer or employe of the United States 
to divulge or to make known in any manner 
whatever not provided by law to any person 
the operations, style of work or apparatus of 
any manufacturer or producer visited by him 
in the discharge of his official duties, or the 
amount or source of income, profits, losses, 
expenditures, or any particular, thereof, set 
forth or disclosed in any income 'return, or to 
permit any income rr'urn or copy thereof or 
any book containing any abstract or particu- 
lars thereof to be seen or examined by any 
person except as provided by law; and it shall 
be unlawful for any person to print or pub- 
lish in any manner whatever not provided by 
law any income return, or any part thereof 
or source of income, profits, losses or ex- 
penditures appearing- in any income return; 
and any offense against the foregoing pro- 



ALMANAC AND YEAR-BOOK FOR 1920. 



81 



vision shall be a misdemeanor and be pun- 
ished by a fine not exceeding- $1,000 or by 
imprisonment not exceeding- one year, or both, 
at the discretion of the court; and if the of- 
fender be an officer or employe of the United 
States he shall be dismissed from office or 
discharg-ed from employment. 

"Sec. 3172. Every collector shall, from time 
to time, cause his deputies to proceed through 
every part of his district and inquire after 
and concerning- all persons therein who are 
liable to pay any internal revenue tax, and 
all persons owning or having the care and 
management of any objects liable to pay any 
tax. and to make a list of such persons and 
enumerate said objects. 

"Sec. 3173. It shall be the duty of any per- 
son, partnership, firm, association or corpora- 
tion made liable to any duty, special tax or 
other tax imposed by law, when not other- 
wise provided for. (1) in case of a special 
tax. on or before the 31st day of July 
in each year, and (2) in other cases before 
the day on which the taxes accrue, to make 
a list or return, verified by oath, to the col- 
lector or a deputy collector of the district 
where located, of the articles or objects, in- 
cluding- the quantity of goods, wares and 
merchandise, made or sold and charged witn 
a tax, the several rates and aggregate amount, 
according- to the forms and regulations to be 
prescribed by the commissioner of internal 
revenue, with the approval of the secretary 
of the treasury, for which such person, part- 
nership, firm, association or corporation is 
liable: Provided, That if any person liable 
to pay any duty or tax, or owning, possess- 
ing- or having 1 the care or management of prop- 
erty, goods, wares and merchandise articles 
or objects liable to pay any duty, tax or li- 
cense, shall fail to make and exhibit a list or 
return required by law, but shall consent to 
disclose the particulars of any and all the 
property, goods, wares and merchandise, arti- 
cles or objects liable to pay any duty or 
tax. or any business or occupation liable to 
pay any tax as aforesaid, then, and in that 
case, it shall be the duty of the collector or 
deputy collector to make such list or return, 
which, being distinctly read, consented to and 
signed and verified by oath by the person so 
owning, possessing or having the care and 
management as aforesaid, may be received as 
the list of such person: Provided further, 
That in case no annual list or return has 
been rendered by such person to the collector 
or deputy collector as required by law, and 
the person shall be absent from his or her 
residence or place of business at the time the 
collector or a deputy collector shall call for 
the annual list or return, it shall be the duty 
of such collector or deputy collector to leave 
at such place of residence or business, with 
some one of suitable age and discretion, if 
such be present, otherwise to deposit in the 
nearest postoffice, a note or memorandum 
addressed to such person, requiring him or her 
to render to such collector or deputy collector 
the list or return required by law within ten 
days from the date of such note or memoran- 
dum, verified by oath. And if any person, 
on being notified or required as aforesaid, 
shall refuse or neglect to render such list or 
return within the time required as aforesaid, 
or whenever any person who is required to de- 
liver a monthly or other return of objects 
subject to tax fails to do so at the time re- 
quired, or delivers any return which, in the 
opinion of the collector, is erroneous, false 
or fraudulent, or contains any undervaluation 
or understatement, or refuses to allow any 
regularly authorized government officer to ex- 
amine the books of such person, firm or cor- 
poration, it shall be lawful for the collector 
to summon such person, or any other person 
having possession, custody or care of books 



of account containing entries relating to the 
business of such person or any other person 
he may deem proper, to appear before him 
and produce such books at a time and place 
named in the summons, and to give testimony 
or answer interrogatories, under oath, re- 
specting any objects or income liable to tax 
or the returns thereof. The collector may 
summon any pers9n residing or found within 
the state or territory in which his district 
lies; and when the person intended to be sum- 
moned does not reside and cannot be found 
within such state or territory, he may enter 
any collection district where such person may 
be found and there make the examination 
herein authorized. And to this end he may 
there exercise an the authority which he 
might lawfully exercise in the district for 
which he was commissioned: Provided, That 
'person,* as used in this section, shall be con- 
strued to include any corporation, joint stock 
company or association, or insurance company 
when such construction is necessary to carry 
out its provisions. 

"Sec. 3176. If any person, corporation, 
company or association fails to make and 
file a return or list at the time prescribed by 
law or by regulation made under authority of 
law. or makes, willfully or otherwise, a false 
or fraudulent return or list, the collector or 
deputy collector shall make the return or list 
from his own knowledge and from such in- 
formation as he can obtain through testimony 
or otherwise. In any such case the com- 
missioner may. from his own knowledge and 
from such information as he can obtain 
through testimony or otherwise, make a return 
or amend any return made by a collector or 
deputy collector. Any return or list so made 
and subscribed by the commissioner, or by a 
collector or deputy collector and approved by 
the commissioner, shall be prima facie grood 
and sufficient for all legal purposes. 

"If the failure to file a return or list is due 
to sickness or absence, the collector may allow 
such further time, not exceeding thirty days, 
for making and filing the return or list as he 
deems proper. 

"The commissioner of internal revenue shall 
determine and assess all taxes, other than 
stamp taxes, as to which returns or lists are so 
made under the provisions of this section. In 
case of any failure to make and file a return 
or list within the time prescribed by law, or 
prescribed by the commissioner of internal 
revenue or the collector in pursuance of law. 
the commissioner of internal revenue shall add 
to the tax 25 per centum of its amount, except 
that when a return is filed after such time 
and it is shown that the failure to file it was 
due to a reasonable cause and not to willful 
neglect, no such addition shall be made to the 
tax. In case a false or fraudulent return or 
list is willfully made, the commissioner of 
internal revenue shall add to the tax 50 per 
centum of its amount. 

"The amount so added to any tax shall be 
collected at the same time and in the same 
manner and as part of the tax unless the tax 
has been paid before the discovery of the 
neglect, falsity or fraud, in which case the 
amount so added shall be collected in the 
same manner as the tax." 

Sec. 1318. That if any person is summoned 
under this act to appear, to testify or to 
produce books, papers or other data, the 
District court of the United States for the 
district in which such person resides shall 
have jurisdiction by appropriate process to 
compel such attendance, testimony or produc- 
tion of books, papers, or other data. 

The District courts of the United States at 
the instance of the United States are hereby 
invested with such jurisdiction to make and 
issue, both in actions at law and suits in 
equity, writs and orders of injunction, and of 
ne exeat republica. orders appointing receivers. 



ALMANAC AND YEAR-BOOK FOB 1920. 



and such other orders and process, and to ren- 
der such judgments and decrees, granting in 
proper cases both legal and' equitable relief 
together, as may be necessary or appropriate 
for the enforcement of the provisions of this 
act. The remedies hereby provided are in ad- 
dition to and not exclusive of any and all 
other remedies of the United States in such 
courts or otherwise to enforce such provisions. 

Sec. 1319. That whoever in connection with 
the sale or lease, or offer for sale or lease, 
of any article, or for the purpose of making 
euch sale or lease, makes any statement, written 
or oral. (1) intended or calculated to lead any 
person to believe that any part of the price 
at which such article is sold or leased, or 
offered for sale or lease, consists of a tax im- 
posed under the authority of the United States. 
or (2) ascribing- a particular part of such 
price to a tax imposed under the authority of 
the United States, knowing that such statement 
is false or that the tax is not so great as the 
portion of such price ascribed to such tax. 
shall be guilty of a misdemeanor and upon 
conviction thereof shall be punished by a fine 
of not more than $1,000 op by imprisonment 
not exceeding: one year, or both. 

Sec. 1320. That wherever by the laws of 
the United States or regulations made pur- 
suant thereto, any person is required to fur- 
nish any recognizance, stipulation, bond, guar- 
anty or undertaking, hereinafter called "penal 
bond," with surely or sureties, such person 
may. in lieu of such surety or sureties, de- 
posit as security with the official having au- 
thority to approve such penal bond. United 
tales liberty bonds or other bonds of the United 
tales in a sum equal at their par value to 
the amount of such penal bond required to be 
furnished, together with an agreement author- 
izing such official to collect or sell such bonds 
so deposited in case of any default in the per- 
formance ef any of the conditions or stipu- 
lations of such penal bond. The acceptance of 
such United States bonds in lieu of surety or 
sureties required by law shall have the same 
force and effect as individual or corporate 
sureties, or certified checks, bank drafts, post- 
office money orders, or cash, for the penalty 
or amount of such penal bond. The bonds de- 
posited hereunder. and such other United 
States bonds as may be substituted therefor 
from time to time as such security, may be 
deposited with the treasurer or an assistant 
treasurer of the United States, a government 
depository, federal reserve bank or memoer 
bank, which shall issue receipt therefor, de- 
scribing such bonds so deposited. As soon as 
security for the performance of such penal 
bond is no longer necessary. such bonds so 
deposited shall be returned to the depositor: 
Provided, That in case a person or persons 
supplying a contractor with labor or material 
as provided by the act of congress, approved 
Feb. 24. 1905 (33 Slat.. 811). entitled "An 
act to amend an act approved Aug. 13. 1894, 
entitled 'An act for the proteclion of persons 
furnishing materials and labor for the C9n- 
struction of public works,' " shall file with 
the obligee, at any time after a default in 
the performance of any contract subject to 
said acts, the application and affidavit therein 
provided, the obligee shall not deliver to the 
obligor the deposited bonds nor any surplus 
proceeds thereof until the expiration pf the 
time limited by said acts for the institution 
of suit by such person or persons, and. in case 
suit shall be instituted within such time, shall 
hold said bonds or proceeds subject to the 
order of the court having jurisdiction thereof: 
Provided further, That nothing- herein con- 
tained shall affect or impair the priority of 
the claim of the United States against the 
bonds deposited or any right or remedy grant- 
ed by said acts or by this ssction to the United 
States for default upon any obligation of said 



penal bond: Provided further, That all laws 
inconsistent with this section are hereby so 
modified as to conform to the provisions 
hereof: And provided further. That nothing 
contained herein shall affect the authorily of 
courts over the security, where such bonds are 
taken as security in judicial proceedings, or 
the authority of any administralive officer of 
the United Stales to receive United Stales 
bonds for securily in cases aulhorized by 
exisling laws. The secretary may prescribe 
rules and regulations necessary and proper 
for carrying this section into effect. 

TITLE XIV. GENERAL PROVISIONS. 
Sec. 1400. (a) That the following parts 
of acts are hereby repealed, subject to the 
limitations provided in subdivision (b) : 

(1) The following- titles of the revenue act 
of 1916: 

Title I. (called "Income Tax") : 
Title II. (called "Estate Tax") : 
Title III. (called "Munitions Manufacturers' 
Tax"), as amended; 
Title IV. (called "Miscellaneous Taxes"). 

(2) The following parts of the act entitled 
"An act to provide increased revenue to defray 
the expenses of the increased appropriations 
for the army and navy and the extensions of 
fortifications, and for other purposes." ap- 
proved March 3. 1917: 

Title III. (called "Estate Tax") : 

Section 402 (called "Returns of Dividends"). 

(3) The following titles of the revenue act 
of 1917: 

Title I. (called "War Income Tax") ; 

Title II. (called "War -Excess-Profits Tax"): 

Title III. (called "War Tax on Beverages") : 

Title IV. (called "War Tax on Cigars. Tobac- 
co and Manufactures Thereof") : 

Title V. (called "War Tax on Facilities 
Furnished by Public Utilities, and Insurance") : 

Title VI. (called "War Excise Taxes") : 

Title VII. (called "War Tax on Admissions 
and Dues") ; 

Title VIII. (called "War Stamp Taxes") ; 

Title IX. (called "War Estate Tax") : 

Title X. (called "Administrative Provi- 
sions") : 

Title XII. (called "Income-Tax Amend- 
ments"). 

(b) Such parts of acts shall remain in 
force for the assessment and colection of all 
taxes which have accrued thereunder, and for 
the imposition and collection of all penalties 
or forfeilures which have accrued and may 
accrue in relalion to any such taxes, and 
except that the unexpended balance of any 
appropriation heretofore made and now avail- 
able for the administration of any such part 
of an act shall be available for the administra- 
tion of this act or the corresponding provision 
thereof: Provided, That, except as otherwise 
provided in this act. no taxes shall be collected 
under Title I. of the revenue act of 1916 as 
amended by the revenue act of 1917. or 
Title I. or II. of the revenue act of 1917. 
in respect to any period after Dec. 
31. 1917: Provided further. That the as- 
sessment and collection of all estate taxes, 
and the imposition and collection of all penal- 
ties or forfeitures, which have accrued under 
Title II. of the revenue act of 1916 as 
amended by the act entitled "An act to provide 
increased revenue to defray the expenses of 
the increased appropriations for the army and 
navy and the extensions of fortificalions, and 
for other purposes," approved March 3. 1917. 
or Title IX. of the revenue act of 1917. shall 
be according to Ihe provisions of Tille IV. of 
this act. In Ihe case of any tax imposed by 
any part of an act herein repealed, if there is 
a tax imppsed by this act in lieu thereof, the 
provision imposing such tax shall remain in 
force until the corresponding- lax under Ihis 
act takes effect under the provisions of this act. 

Title I. of the revenue act of 1916 as 



ALMANAC AND YEAR-BOOK FOR 1920. 



83 



amended by the revenue act of 1917 shall re 
main in force for the assessment and collec- 
tion of the income tax in Porto Rico and the 
Philippine islands, except as may be other- 
wise provided by their respective legislatures. 
Sec. 1401. That section 1100 of the revenue 
act of 1917 is hereby repealed, to take effect 
on July 1. 1919, and thereafter the rate of 
postage on all mail matter of the first class 
shall be the same as the rate in force on Oct. 
2, 1917: Provided, That letters written and 
mailed by soldiers, sailors, and marines as- 
signed to duty in a foreign country engaged 
in the present war may be mailed free of 
postage, subject to such rules and regulations 
as may be prescribed by the postmaster-gen- 
eral. 

Section 1107 of such act, is hereby re- 
pealed, to take effect July 11, 1919. 

Sec. 1402. That if any clause, sentence, 
paragraph, or part of this act shall, for any 
reason be adjudged by any court of competent 
jurisdiction to be invalid, such judgment shall 
not affect, impair, or invalidate the remainder 
of this act, but shall be confined in its opera- 
tion to the clause, sentence, paragraph, or 
.part thereof directly involved in the contro- 
versy in which such judgment has been ren- 
dered. 

Sec. 1403. That the revenue act of 1916 is 
hereby amended by adding at the end thereof 
a section to read as follows: 

"Sec. 903. That this act may be cited as 
the 'revenue act of 1916.' " 

Sec. 1404. That the revenue act of 1917 is 
hereby amended by adding at the end thereof 
a section to read as follows: 

"Sec. 1303. That this act may be cited as 
the 'revenue act of 1917.' " 

Sec. 1405. That this act may be cited as 
the "revenue act of 1918." 

Sec. 1406. That all persons serving in the 
military or naval forces of the United States 
during the present war who have, since April 
6. 1917, resigned or been discharged under 
honorable conditions (or, in the case of re- 
servists, been placed on inactive duty), or 
who at any time hereafter (but not later than 
the termination of the current enlistment or 
term of service) in the case of the enlisted 
personnel and female nurses, or within one 
year after the termination of the present war 
in the case of officers, may resign or be dis- 
charged under honorable conditions (or, in the 
case of reservists, be placed on inactive duty), 
shall be paid, in addition to all other amounts 
due them in pursuance of law. $60 each. 

This amount shall not be paid (1) to any 
person who though appointed or inducted into 
the military or naval forces on or prior to 
Nov. 11, 1918, had not reported for duty at 
his station on or prior to such date; or (2) 
to any person who has already received one 
month's pay under the provisions of section 
9 of the act entitled "An act to authorize 
the president to increase temporarily the 
military establishment of the United States," 
approved May 18, 1917; or (3) to any person 
who is entitled to retired pay; or (4) to the 
heirs or legal representatives of any person 
entitled to any payment tinder this section 
who has died or may die before receiving such 
payment. In the case of any person who 



subsequent to separation from the service as 
above specified has been appointed or inducted 
into the military or naval forces of the 
United States and has been or is again sepa- 
rated from the service as above specified, only 
one payment of $60 shall be made. 

The above amount, in the case of separation 
from the service on or prior to the passage 
of this act. shall be paid as soon as prac- 
ticable after the passage of this act, and in 
the case of separation from the service after 
the passage of this act shall be paid at the 
time of such separation. 

The amounts herein provided for shall be 
paid out of the appropriations for "pay of the 
army" and "pay of the navy." respectively 
by such disbursing officers as may be desig- 
nated by the secretary of war and the secre- 
tary of the navy. 

The secretary of war and the secretary of 
the navy respectively shall make all regula- 
tions necessary for the enforcement of the 
provisions of this section. 

Sec. 1407. That the provisions of section 5 
of the act entitled "An act making- appropria- 
tions for the service of the postoffice depart- 
ment for the fiscal year ending June 30, 1918, 
and for other purposes," approved March 3, 
1917, relating- to intoxicating liquors in inter- 
state commerce, as amended by seqtion 1110 
of an act entitled "An act to provide revenue 
to defray war expenses, and for other pur- 
poses," approved Oct. 3. 1917. be, and the 
same are hereby, made applicable to the 
District of Columbia. 

Sec. 1408. That every person who on or after 
April 6, 1917, has entered into any contract, 
undertaking or agreement with the United 
States, or with any department, bureau, officer, 
commission, board, or agency under the United 
States or acting in its behalf, or with any 
other person having contract relations with the 
United States, for the performance of any work 
or the supplying- of any materials or property 
for the use of or for the account of the United 
States, shall, within thirty days after a request 
of the commissioner therefor, file with the 
commissioner a true p.nd correct copy of every 
such contract, undertaking, or agreement. 

Whoever fails to comply with such request 
of the commissioner shall be guilty of a mis- 
demeanor and shall be punished by a fine of 
not more than $1,000, or by imprisonment for 
not more than one year, or both. 

The commissioner shall (when not violative 
of the technical military or naval secrets of 
the government) have access to all informa- 
tion and data relating to any such contract, 
undertaking, or agreement, in the possession, 
control or custody of any department, bureau, 
board, agency, officer or commission of the 
United States, and may call upon any such 
department, bureau, board, agency, officer or 
commission for a full statement and descrip- 
tion of any allowance for amortization, ob- 
solescence, depreciation or loss, or of any 
valuation, appraisal, adjustment or final set- 
tlement, made in pursuance of any such con- 
tract, undertaking or agreement. 

Sec. 1409. That unless .othensrise herein 
specially provided, this act shall take effect 
on the day following its passage. 
Approved 6:55 p. m. Feb. 24. 1919. 



THE CAPITOL IN WASHINGTON. 



The corner stone of the original capitol 
building- was laid by President Washington 
Sept. 18. 1793. The north wing was finished 
in 1810 and the south wing in 1811, a wooden 
passageway connecting them. The original de- 
signs of the structure were made by Dr. Wil- 
liam Thornton. The two wings were burned 
by the British in 1814. but were immediately 
restored. In 1827 the original building was 
completed at a cost of $2,433.844.13. Exten- ] 



sions of the wings were begun in 1851 and 
completed in 1859. The dome, which is 287 
feet 5 inches in height, was completed in 1865. 
The capitol stands in latitude 38 degrees 53 
minutes 20.4 seconds north and longitude 77 
degrees 00 minutes 35.7 seconds west from 
Greenwich. The area covered by the build- 
ing is 153,112 square feet. Value of building- 
and grounds: Building. $15.000,000: grounds. 
S10.400.000: total, $25,400.000. 



84 



ALMANAC AND YEAR-BOOK FOR 1920. 



WORK OF SIXTY-FIFTH CONGRESS THIRD SESSION. 

Session began Dec. 2, 1918; ended March 4, 1919. 

FILIBUSTERING SENATORS REBUKED. 
Owing: to a republican filibuster in the senate 
carried out by L. Y. Sherman of Illinois. 



Act to provide revenue, and for other pur- 
poses; passed by house Sept. 20, 1918; by 
senate Dec. 23; approved Feb. 24, 1919. 



Act to provide for the fourteenth and subse- 
quent censuses; passed by house July 2, 
1918; by senate Jan. 17, 1919; approved 
March 3, 1919. 

Act to amend the liberty bond acts and the 
war finance corporation act; passed by 
house Feb. 26, 1919; by senate March 2; 
approved March 3. 

Act providing for the relief of populations m 
Europe outside the former German alliance; 
passed by house Jan. 13, 1919; by senate 
Jan. 24; approved Feb. 25. 

Act to enable the president to carry out the 
price guaranties made to producers of wheat 
of the crops of 1918 and 1919 and to pro- 
tect the United States against undue en- 
hancement of its liabilities thereunder; 
passed by house Feb. 22, 1919; by senate 
Feb. 28; approved March 4. 

Act permitting any person who has served in 
the United States army, navy or marine 
corps in the present war to retain his uni- 
form and personal equipment and to wear 
the same under certain conditions; passed 
by house Dec. 16, 1918; by senate Jan. 20, 
1919; approved Feb. 28. 

Act to authorize the resumption of voluntary 
enlistment in the regular army; passad by 
senate Jan. 20, 1919; by house Feb. 18; 
approved Feb. 28. 

Act to provide relief in cases of contracts 
connected with the prosecution of the war; 
passed by house Jan. 9, 1919; by senate 
Jan. 30; approved March 2. 

Act to authorize the secretary of the treasury 
to provide hospital and sanitarium facili- 
ties for discharged sick and disabled sol- 
diers, sailors and marines; passed by house 
Jan. 27, 1919; by senate Feb. 21; approved 
March 3. 

Act making appropriations for the payment 
of invalid and other pensions of the United 
States for the fiscal year ending June 30, 
1920; passed by house Feb. 1, 1919; by 
senate Feb. 11; approved Feb. 25.. 

Act to provide for the award of medals of 
honor, distinguished service medals and navy 
crosses; passed by house Oct. 14, 1918; by 
senate Jan. 9, 1919; approved Feb. 4. 

Act to amend fiftieth article of war relating 
to court-martial sentences: passed by house 
Oct. 4, 1918: by senate Feb. 24, 1919; ap- 
proved Feb. 28. 

Act to establish the Grand Canyon National 
park in the state of Arizona; passed by 
senate May 16, 1918; by house Jan. 20, 
1919; approved Feb. 26. 

Act to amend the federal reserve act; passed 
by senate Jan. 20, 1919; by house Feb. 17; 
approved March 3. 

Act to amend and codify laws relating to the 
judiciary (increasing salaries, etc.) ; passed 
by house Dec. 13. 1918; by senate Jan. 18. 
1919; approved Feb. 25. 

Act creating a commission for the main- 
tenance, control, care, etc., of the Perry 
Victory memorial on Put-in-Bay island, Lake 
Erie, Ohio; passed by house Feb. 17, 1919; 
by senate Feb. 28; approved March 3. 

Act to establish the Lafayette National park 
in the state of Maine; passed by senate 
Oct. 3, 1918; by house Feb. 17, 1919; ap- 
proved Feb. 26. 

Act authorizing the secretary of the interior 
to make investigations through the bureau 
of mines of lignite coals and peat to de- 
termine practicability of their utilization as 
a fuel and in producing commercial products; 
passed by senate July 6, 1918; by house 
Jan. 7. 1919; approved Feb. 25. 



Robert M. LaFollette of Wisconsin and Joseph 
I. France of Maryland several important meas- 
ures passed by the house failed of enactment 
by the 65th congress when it expired by limita- 
tion March 4. 1919. The idea of the senators 
seemed to be that by taking- this course of 
action they could compel the president to call 
an extra session of the 66th congress in which 
the party control would pass from the demo- 
crats to the republicans. Immediately after 
the adjournment President Wilson issued the 
following statement: 

"A group of men in the senate have delib- 
erately chosen to embarrass the administration 
of the government, to imperil the financial 
interests of the railway systems of the coun- 
try and to make arbitrary use of powera 
intended to be employed in the interest of 
the people. 

"It is plainly my present duty to attend 
the peace conference in Paris. It is also my 
duty to be in close contact with the public 
business during a session of the congress. I 
must make my choice between these two 
duties, and I confidently hope that the people 
of the country will think that I am making 1 
the right choice. 

"It is not in the interest of the right con- 
duct of public affairs that I should call the 
congress in special session "while it is impos- 
sible for me to be in Washington, because of 
a more pressing duty elsewhere, to co-operate 
with the houses. 

"I take it for granted that the men who 
have obstructed and prevented the passage 
of necessary legislation have taken all of this 
into consideration and are willing to assume 
the responsibility of impaired efficiency of the 
government and the embarrassed finances of 
the country during the time of my enforced 
absence." 



FAILED OF PASSAGE. 

Among the bills of importance which failed 
to pass because of the filibuster or for other 
reasons were the following appropriation meas- 
ures: Army, navy, general deficiency, includ- 
ing 750.000,000 addition to the revolving- 
fund for the railroad administration: sundry 
civil, agriculture. District of Cplumbia and 
Indian. LegMative measures which remained 
unacted upon included: Water power and 
coal and oil land leasing bills; civil service 
retirement bill; bill to extend government con- 
trol over telegraph and telephones: public 
buildings; soldiers' settlement land bill; immi- 
gration: prohibition enforcement: repeal of 
semi-luxury tnx and woman suffrage constitu- 
tional amendment. 



PRICE GUARANTIES OF WHEAT. 

An act to enable the president to carry out 
the price guaranties made to producers of 
wheat of the crops of 1918 and 1919 and to 
protect the United States against undue en- 
hancement of its liabilities thereunder. 

Be it enacted, etc.. That by reason of the 
emergency growing- out of the war with Ger- 
many and in order to carry out the guaran- 
ties made to producers of wheat of the crops 
of 1918 and 1919 by the two proclamations 
of the president of the United States dated, 
respectively, the 21st day of February, 
1918. and the 2d day of September, 1918. 
pursuant to section 14 of "An act to 
provide further for the national security 
and defense by encouraging the production, 
cons'prviner the supply, and controlling the 
distribution of food products and fuel." ap- 
proved Augr. 10, 1917, and to protect the 



ALMANAC AND YEAR-BOOK FOB 1920. 



85 



United States against undue enhancement of 
its liabilities under said guaranties, the in- 
strumentalities, means, methods, power, au- 
thorities, duties, obligations and prohibitions 
hereinafter set forth are created, established, 
conferred and prescribed. 

Sec. 2. That, in carrying- out the prpvisions 
of this act, the president is authorized to 
make such regulations and issue such orders 
as may be necessary, to enter into any vol- 
untary arrangements or agreements, to use 
any existing agency or agencies, to accept the 
services of any person without compensation, 
to co-operate with any agency or person, to 
utilize any department or agency of the gov- 
ernment, including the food administration 
grain corporation, and to co-ordinate their 
activities 39 as to avoid any preventable loss 
or duplication of effort or funds. 

Sec. 3. That whenever the president shall 
find it essential, in order to carry out the 
guaranties aforesaid or to protect the United 
States against undue enhancement of its lia- 
bilities thereunder, he is authorized to buy, 
or contract for the purchase of, wheat of said 
crops of 1918 and 1919 at the places desig- 
nated for the delivery of the same by the 
president's proclamations or such other places 
as he may designate, for cash at the said 
guaranteed prices, and he is authorized there- 
after to buy or contract for the purchase of, 
for cash. or sell. consign or contract 
for the sale of. for cash or on credit, 
wheat of the said crops of 1918 and 1919 
and flour produced therefrom at the said guar- 
anteed prices or at such other prices and on 
such terms or conditions as may be necessary 
to carry out the purposes of this act and to 
enable the people of the United States to pur- 
chase wheat products at a reasonable price; 
to make reasonable compensation for handling, 
transportation, insurance and other charges 
with respect to wheat and wheat flour of said 
crops, and for storage thereof in elevators. 
on farms, and elsewhere: to take such steps, 
to make such arrangements and to adopt such 
methods as may be necessary to maintain and 
assure an adequate and continuous flow of 
wheat and wheat flour in the channels of trade, 
including the protection or indemnification of 
millers, wholesalers, jobbers, bakers and retail 
merchants who purchase in carload lots against 
actual loss by them on account of abnormal 
fluctuations in the price of wheat and wheat 
flour of said crops due tcv the action of the 
government: to borrow such sums of money as 
may be secured by the property or other assets 
acquired under this act; to lease and utilize 
storage facilities for, and to store, such wheat 
and wheat flour; and to requisition storage 
facilities therefor. He shall ascertain and pay 
a just compensation for facilities so requisi- 
tioned. If the compensation so ascertained by 
the president be not satisfactory to the person 
entitled to receive the same, such person shall 
be paid 75 per centum of such amount 
and shall be entitled to sue the United States 
to recover such further sum as, added to 
said 75 per centum, will make up such 
amount as will be just compensation for such 
facilities: and jurisdiction is hereby conferred 
on the United States District courts to hear 
and determine all such controversies. 

Sec. 4. That whenever the president shall 
find that operations, practices or transactions 
at, on, in or under the rules of anv ex- 
change, board of trade or similar institu- 
tion or place of business cause or are likely 
to cause unjust market manipulation, or un- 
fair and misleading- market quotations, or un- 
due depression or fluctuation of the prices of. 
or injurious speculation in, wheat or wheat 
flour, hereafter in this section called evil prac- 
tices, calculated or likely to enhance unduly 
the liabilities of the United States under the 
said guaranties, he is authorized to prescribe 
such regulations governingr, or may either 



wholly or partly prohibit, operations, prac- 
tices and transactions in wheat or wheat 
flour at. on. in or under the rules of any 
exchange, board of trade or similar institu- 
tion or place of business as he may find 
essential in order to prevent, correct or re- 
move such evil practices. Such regulations 
may require all persons coming within their 
provisions to keep such records and state- 
ments of account, and may require such per- 
sons to make such returns, verified under oath 
or otherwise, as will fully and correctly dis- 
close all transactions in wheat or wheat flour 
at, in, on or under the rules of any such ex- 
phange, board of trade or similar institution 
or place of business, including the making, 
execution, settlement and fulfillment thereof. 
He may also require all persons acting in the 
capacity of a clearing house, clearing associa- 
tion or similar institution, for the purpose of 
clearing, settling or adjusting transactions in 
wheat or wheat flour at. in, on or under the 
rules of any such exchange, board of trade 
or similar institution or place of business, to 
keep such records and to make such returns 
as will fully and correctly disclose all facts 
in their possession relating to such transac- 
tions, and he may appoint agents to conduct 
all investigations necessary to enforce the 
provisions of this section and all regulations 
made by him in pursuance thereof, and may 
fix and pay the compensation of such agents. 
Any person who intentionally and willfully 
violates any regulation made pursuant to this 
section, or who knowingly engages in any 
operation, practice or transaction prohibited 
pursuant to this section, or who intentionally 
and willfully aids or abets in such violation, 
or any such prohibited operation, practice 
or transaction, shall be deemed guilty of a 
misdemeanor, and upon conviction thereof be 
punished by a fine not exceeding 81,000. The 
president shall take seasonable steps to pro- 
vide for and to permit the establishment of 
a free and open market for the purchase, 
sale and handling of wheat and wheat 
products upon the expiration of this act. 

Sec. 5. That, from time to time, whenever 
the president shall find it essential to license 
any business of importation, exportation, 
manufacture, storage or distribution of wheat 
or wheat flour in order to carry into effect 
any of the purposes of this act. and shall 
publicly so announce: Provided, That as be- 
tween the two articles mentioned preference 
shall be given to the exportation of flour, ex- 
cept when the public interest would, in the 
judgment of the president, be injuriously af- 
fected thereby, no person shall, after a date 
fixed in the announcement, engage in or carry 
on any such business specified in the an- 
nouncement unless he shall secure and hold a 
license issued pursuant to this section. The 
regulations prescribed pursuant to this act 
may include requirements with respect to the 
issuance of licenses, systems of accounts and 
the auditing of accounts to be kept by 
licensees, submission of reports by them, with 
or without oath or affirmation, and the entry 
and inspection by the president's duly author- 
ized agents of the plnces of business of li- 
censees. It shall be unlawful for any licensee 
to engage in any unfairly discriminatory or 
deceptive practice or device, or to make any 
unjust or unreasonable rate, commission or 
charge, or to exact an unreasonable profit or 
price, in handling or dealing in or with wheat, 
wheat flour, bran and shorts. Whenever the 
president shall find that any practice, device, 
rate, commission, charge, profit or price of 
any licensee is unfairly discriminatory, de- 
ceptive, unjust or unreasonable, and shall 
order such licensee, within a reasonable time 
fixed in the order, to discontinue the same, un- 
less such order, which shall recite the facts 
found, is revoked or suspended, such licensee 
shall, within the time prescribed in the order, 
discontinue such unfairly discriminatory, de- 



ALMANAC AND YEAR-BOOK FOB 1920. 



ceptive, unjust or unreasonable practice, de- 
yice, rate, commission, charge, profit or price. 
The president may, in lieu of any such un- 
fairly discriminatory, deceptive, unjust or un- 
teasonable practice, device, rate, commission, 
charge, profit or price, find what is a fair, 
lust or reasonable practice, device, rate, com- 
mission, charge, profit or price, and in any 
proceeding brought in any court such order of 
the president shall be prima facie evidence. 
Any person who. without a license issued pur- 
suant to this section, or whose license shall 
have been suspended or revoked after opppr- 
tunity to be heard has been afforded him, in- 
tentionally and knowingly engages in or car- 
ries on any business for which a license is re- 
Quired under this section, or intentionally and 
willfully fails or refuses to discontinue any 
unfairly discriminatory, deceptive, unjust or 
unreasonable practice, device, rate, commis- 
sion, charge, profit or price, in accordance 
with the requirement of an order issued un- 
der this section, or intentionally and willfully 
violates any regulation prescribed under this 
act, shall be deemed guilty of a misdemeanor, 
and upon conviction thereof be punished by a 
fine not exceeding $1,000: Provided, That 
this section shall not apply to any farmer or 
co-operative association of farmers or other 
person with respect to the products of any 
farm or other land owned, leased or cultivat- 
ed by him, nor to any common carrier. 

Sec. 6. That whenever the president shall 
find it essential in carrying out the guaranties 
aforesaid, or to protect the United States 
against undue enhancement of its liabilities 
thereunder, and shall make proclamation there- 
of, it shall be unlawful to import into the 
United States from any country named in such 
proclamation, or to export from or ship from 
or take out of the United States to any coun- 
try named in such proclamation, wheat, semo- 
lina or wheat flour, except at such time or 
times, and under such regulations or orders, 
and subject to such limitations and exceptions 
as the president shall prescribe, until other- 
wise ordered by the president or by congress: 
Provided, That no preference shall be given to 
the ports of one state over those of another. 
Any person who shall import, export, ship or 
take out of the United States, or attempt to 
import, export, ship or take out of the United 
States, any wheat, semolina or wheat flour in 
violation of this section or of any regulation 
or order made hereunder. shall be deemed 
guilty of a misdemaanor. and upon conviction 
thereof be punished by a fine not exceeding 
$1,000: Provided further, That when the pres- 
ident finds that the importation into the United 
States of any wheat, semolina or wheat flour 
produced outside of the United States materi- 
ally enhances or is likely materially to en- 
hance the liabilities of the United States und?r 
guaranties of prices therefor made pursuant 
to law. and ascertains what rate of duty, add- 
ed to the then existing rate of duty on wheat 
and to the value of wheat, semolina or wheat 
flour at the time of importation, would be suf- 
ficient to bring the price thereof at which im- 
ported up to the price fixed or prevailing un- 
der the direction of the president under or pur- 
suant to this act. he shall proclaim such facts, 
and thereafter there shall be levied, collected 
and paid upon wheat, semolina or wheat flour 
when imported in addition to the then exist- 
ing rate of duty the rate of duty so ascer- 
tained: but in no case shall any such rate of 
duty be fixed at an amount which will effect 
a reduction of the rate of duty upon wheat, 
semolina or wheat flour under any then exist- 
ing tariff law of the United States. 

That the United States cotton-futures act, 
approved Aug. 11, 1916 (Thirty-ninth statutes 
at large, page 476), is hereby amended as fol- 
lows: 

In the fifth subdivision of section 5 of 
said act, strike out the words "good ordinary" 
whenever the same occur and substitute there- 



for the words "low middling"; strike out the 
words "low middling" and substitute therefor 
the word "middling"; and strike out the 
words "if stained, cotton that is below the 
grade of middling" and substitute therefor 
the words "if yellow stained, cotton that is 
below the grade of strict middling, or, if 
blue stained, cotton that is below the grade 
of good middling," so that the said subdivi- 
sion shall read as follows: 

"Fifth. Provide that cotton that, because of 
the presence of- extraneous matter of any 
character, or irregularities or defects, is re- 
duced in value below that of low middling, 
or cotton that is below the grade of low mid- 
dling, or, if tinged, cotton that is below the 
grade of strict middling, or, if yellow stained, 
cotton that is below the grade of good mid- 
dling, the grades mentioned being of the offi- 
cial cotton standards of the United States, or 
cotton that is less than seventh-eighths of 
an inch in length of staple, or cotton of per- 
ished staple or of immature staple, or cotton 
that is 'gin cut' or reginned. or cotton that is 
'repacked' or 'false packed' or 'mixed packed' 
or 'water packed,' shall not be delivered on. 
under or in settlement of such contract." 

Strike out the sentence comprising the sev- 
enth subdivision of section 5 of said act 
and substitute therefor the following: 

"Seventh. Provided. That all tenders of cot- 
ton and settlements therefor under such con- 
tract shall be in accordance with the classi- 
fication thereof made under the regulations of 
the secretary of agriculture by such officer 
or officers of the government as shall be des- 
ignated for the purpose, and the costs of such 
classification shall be fixed, assessed, collected 
and paid as provided in such regulations. All 
moneys collected as such costs may be used as 
a revolving fund for carrying out the pur- 
poses of this subdivision, and section 19 of 
this act is amended accordingly." 

Strike out the last sentence of section 5 of 
said act and substitute therefor the following: 

"The secretary of agriculture is author- 
ized to prescribe regulations for carrying out 
the purposes of the seventh subdivision of 
this section, and the certificates of the offi- 
cers of the government as to the classifica- 
tion of ay cotton for the purposes of said 
subdivision shall be accepted in the courts 
of the United States in all suits between the 
parties to such contract, or their privies, as 
prima facie evidence of the true classifica- 
tion of the cotton involved." 

The foregoing amendments to section 5 
of said act shall become effective on and after 
the approval of this act. but nothing herein 
shall be construed to diminish any authority 
conferred on any official of the United States 
necessary to enable him to carry out any 
duties remaining to be performed by him un- 
der said act as unamended. or to impair the 
effect of such act as to any contract subject 
to its provisions entered into prior to the ef- 
fective date of said amendments, or to im- 
pair the effect of the findings of the secre- 
tary of agriculture upon any dispute referred 
to him xinder said section 5 as unamended. 

Effective on and after the date of the pass- 
age of this act. insert at the end of section 
8 of said act the following: 

"Provided further. That it shall be the 
duty of any person engaged in the business 
ocf dealing in cotton, when requested by the 
secretary of agriculture or any agent acting- 
under his instructions, to answer correctly to 
the best of his knowledge, under oath or 
otherwise, all questions touching his knowl- 
edge of the number of bales, the classifica- 
tion, the price or bona fide price offered, and 
other terms of purchase or sale, of any cot- 
ton involved in any transaction participated 
in by him, or to produce all books, letters, 
papers or documents in his possession or un- 
der his control relating to such matter. Any 
such person who shnll. within a reasonable 
time prescribed by the secretary of agricul- 
ture or such agent, willfully fail or refuse 



ALMANAC AND YEAR-BOOK FOB 1920. 



87 



to answer such Questions or to produce such 
books, letters, papers or documents, or who 
shall willfully give any answer that is false 
or misleading, shall be guilty of a misde- 
meanor, and upon conviction thereof shall 
be punished by a fine not exceeding- $500." 

Sec. 7. That any person who intentionally 
and knowingly makes any false statement or 
representation to any officer, agent or employe 
of the United States engaged in the perform- 
ance of any duty under this act. or falsely 
represents to any of said persons that the 
wheat he offers for sale was grown as a 
part of the 1918 or 1919 crops for the pur- 
pose of securing any of the benefits of the 
aforesaid guaranties, or any person who will- 
fully assaults, resists, impedes or interferes 
with any officer, agent or employe of the 
United States in the execution of any duty 
authorized to be performed by or pursuant 
to this act, or any person who intentionally 
and knowingly violates any regulation issued 
pursuant to this act. except as otherwise 
made punishable in this act. shall be deemed 
guilty of a misdemeanor, and. upon convic- 
tion thereof, shall be punished by a fine not 
exceeding $1.000. 

Sec. 8. That for carrying- out the aforesaid 
guaranties and otherwise for the purpose of 
this act. there is hereby appropriated, put of 
any moneys in the treasury not otherwise ap- 
propriated, to be available during the time 
this act is in effect, the sum of $1,000,000,- 
000. of which not to exceed $3,000,000 may 
be used for such administrative expenses, in- 
cluding- the payment of such rent, the ex- 
pense, including postage, of such printing and 
publications, the purchase of such material 
and equipment, and the employment of such 
persons and means in the District of Columbia 
and elsewhere, as the president may deem 
essential. Any moneys received by the United 
States from or in connection with the dis- 
posal by the United States of wheat or wheat 
flour under this act may, in the discretion of 
the president, be used as a revolving fund 
for further carrying out the purposes of this 
act. Any balance of such moneys not used 
as part of such revolving fund shall be cov- 
ered into the treasury as miscellaneous re- 
ceipts: Provided, That no part of this ap- 
propriation shall be used to pay rent in the 
District of Columbia. 

Sec. 9. That an itemized statement, cover- 
ing all receipts and disbursements under this 
act, shall be filed with the secretary of the 
senate and the clerk of the house of repre- 
sentatives on or before the twenty-fifth day 
of each month after the taking effect of this 
act. covering the business of the preceding 
month, and such statement shall be subject to 
public inspection. Not later than the expira- 
tion of sixty days after this act shall cease 
to be in effect the president shall cause a 
detailed report to be made to the congress of 
all proceedings had under this act. Such re- 
port shall, in addition to other matters, con- 
tain an account of all persons appointed or 
employed, the salary or compensation paid or 
allowed each, the aggregate amount of the 
different kinds of property purchased or re- 
quisitioned, the use and disposition made of 
such property, and a statement of all receipts 
and expenditures, together with a statement 
showing the general character and estimated 
value of all property then on hand, and the 
aggregate amount and character of all claims 
against the United States growing out of this 
act. 

Sec. 10, That words used in this act shall 
be construed to import the plural or singular, 
as the case demands; the word "person," 
wherever used in this act, shall include in- 
dividuals, partnerships, associations and cor- 
porations. When construing and enforcing 
the provisions of this act, the act, omission, 
or failure of any official, agent or other per- 
son acting for or employed by any indi- 
vidual, partnership, association or corporation 
within the scope of his employment or of- 



fice shall in every case also be deemed the 
act, omission or failure of such individual, 
partnership, association or corporation as 
well as that of the person. 

Sec. 11. That the provisions of this act 
shall cease to be in effect whenever the presi- 
dent shall find that the emergency growing 
out of the war with Germany has passed and 
that the further execution of the provision of 
this act is no longer necessary for its pur- 
poses, the date of- which termination shall be 
ascertained and proclaimed by the president; 
but the date when this act shall cease to be 
in effect shall not be later than the first day 
of June, 1920: Provided, That after June 1. 
1920, neither the president nor any agency 
acting for him shall purchase or contract for 
the purchase of wheat or flour. The termi- 
nation of this act shall not affect any art 
done, or any right or obligation accruing or 
accrued, or any suit or proceeding had or 
commenced in any civil case before the said 
termination pursuant to this act; but all 
rights and liabilities under this act arising- 
before its termination shall continue and 
may be enforced in the same manner as if 
the act had not terminated. Any offense com- 
mitted and all penalties or liabilities incurred 
prior to such termination may be prosecuted 
or punished in the same manner and with 
the same effect as if this act had not been 
terminated. (Approved March 4, 1919.) 

VALIDATION OF WAR CONTRACTS. 
The secrefary of war is hereby authorized 
to adjust, pay or discharge any agreement, 
express or implied, upon a fair and equitable 
basis that has been entered into in good 
faith during the present emergency and prior 
to Nov. 12, 1918, by any officer or agent 
acting under his authority, direction or in- 
struction or that of the president, with any 
person, firm or corporation for the acquisi- 
tion of lands or the use thereof, or for dam- 
ages resulting from notice by the government 
of its intention to acquire or use said lands, 
or for the production, manufacture, sale, 
acquisition or control of equipment, materials 
or supplies, or for services, or for facilities, 
or other- purposes connected with the prosecu- 
tion of the war, when such agreement has 
been performed in whole or in part, or ex- 
penditures have been made or obligations in- 
curred upon the faith of the same by any 
such person, firm or corporation prior to 
Nov. 12, 1918, and such agreement has not 
been executed in the manner prescribed by 
law: Provided, That in no case shall any 
award either by the secretary of war or the 
Court of Claims include prospective or pos- 
sible profits on any part ol the contract be- 
yond the goods and supplies delivered to and 
accepted by the United States and a reason- 
able remuneration for expenditures a-nd ob- 
ligations or liabilities necessarily incurred in 
performing or preparing to perform said con- 
tract or order: Provided further. That this 
act shall not authorize payment to be made 
of any claim not presented before June 30. 
1919: And provided further. That the sec- 
retary of war shall report to congress at 
the beginning of its next session following 
June 30, 1919, a detailed statement showing 
the nature, terms and conditions of every 
such agreement and the payment or adjust- 
ment thereof: And provided further. That 
no settlement of any claim arising under any 
such agreement shall bar the United States 
government through any of its duly author- 
ized agencies or any committee ol congress 
hereafter duly appointed from the right of 
review of such settlement, nor the right of 
recovery of any money paid by the govern- 
ment to any party under any settlement en- 
tered into, or payment made under the pro- 
visions of this act if the government has been 
defrauded, and the right of recovery in all 
such cases shall exist against the executors, 



88 



ALMANAC AND YEAR-BOOK FOR 1920. 



administrators, heirs 

of any party or parties: And 

r That nothing in this act shall be con- 
relieve any officer or agent of the 



p 

shall in no way relieve or excuse any officer 



^^ffi^i^a^s^ aM: 

duel bookl papers and letters or other docu- 
ments: and the claim that any .such testi- 
trinnv or evidence may tend to criminate tne 
p^-son giving the same shall not excuse such 
witness from testifying, but such evidence or 

S^^^^^^^^' 

Sec. 2. That the Court of. Claims is hereby 
eiven jurisdiction on petition of any indi- 
vidual, firm, company or 'corporation referred 
in in section 1 hereof, to find and award 
lair and just compensation in the cases speci- 
fied in said section in the event that such in- 
dividual, firm, company or corporation shall 
not be willing to accept the Adjustment pay- 
ment or compensation offered by the secre- 
tary of war as hereinbefore provided, or in 
the event that the secretary of war shall fail 
or refuse to offer a satisfactory . adjustment, 
payment or compensation as provided lor in 
said section. 

Sec. 3. That the secretary of war. through 
such agency as he may designate or estab- 
lish is empowered, upon such terms as he 
or it may determine to be in the interest of 
the United States, to make equitable and fair 
adjustments and agreements, upon the termi- 
nation or in settlement or readjustment of 
agreements or arrangements entered into with 
any foreign government or governments or 
nationals thereof, prior to Nov. 12. 1918, 
lor the furnishing to the. American expedi- 
tionary forces or otherwise for war pur- 
poses of supplies, materials, facilities serv- 
ices or the use of property or for -the s fur- 
nishing' of any thereof by the United State 
to an? foreign government or governments, 
whether or not such agreements or arrange- 
ments have been entered into in accordance 
with applicable statutory provisions; and 
the other provisions of this act shall not 
be applicable to such adjustments. 

Sec 4. That whenever, under the provisions 
of this act the secretary of war shall make 
an award to any prime contractor with re- 
tpect to any portion of his contract which 
he shall have sublet to any other person firm 
or corporation who has in. good faith made 
expenditures incurred obligations., rendered 
service or furnished material, equipment or 
supplies to such prime contractor, with the 
knowledge and approval of any agent of the 
secretary of the war duly authorized there- 
unto before payment of said award. the sec- 
retary of war shall require such prime con- 
tractor to present satisfactory evidence of 
having paid said subcontractor or of the 
consent of said subcontractor to look for his 
compensation to said prime contractor only, 
and in the case of the failure of said prime 
contractor to present such evidence or such 
consent, the secretary of war shad pay 
rectly to said subcontractor the amount 
found to be due under said award: and in 
case of the insolvency of any prime con- 
tractor the subcontractor of said Prime con- 
tractor shall have a lien upon the funds 
arising from said award prior and superior t 
the lien of any general creditor of said prime 
contractor. * . . . . 

Sec. 5. That the secretary of the interior 
be, and he hereby is. authorized to admst 
liquidate and pay such net losses as have 



been suffered by any person, firm or corpo- 
ration by reason of producing or preparing 
to produce either manganese, chrome, pyrites 
or tungsten in compliance with the request 
or demand of the department of the interior, 
the war industries board, the war trade board 
the shipping- board, or the emergency fleet 
corporation to supply the urgent needs of the 
nation in the prosecution of the war; said 
minerals being enumerated in the act of con- 
gess approved Oct. 5, 1918, entitled "An act 
to provide further for the national security 
and defense by encouraging the production, 
conserving the supply, and controlling the dis- 
tribution ol those ores, metals, and minerals 
which have formerly been largely imported, 
or of which there is or may be an inadequate 
supply." 

The said secretary shall make such adjust- 
ments and payments in each case as he shall 
determine to be just and equitable; that the 
decision of said secretary shall be conclusive 
and final, subject to the limitation hereinafter 
provided; that all payments and expenses in- 
curred by said secretary, including personal 
services, traveling and subsistence expenses, 
supplies, postage, printing and all other ex- 
penses incident to the proper prosecution of 
this work, both in the District of Columbia 
and elsewhere, as the secretary of the interior 
may deem essential and proper, shall be paid 
from the funds appropriated by the said act 
of Oct. 5, 1918, and that said funds and ap- 
propriations shall continue to be available for 
said purpose until such time as the said sec- 
retary shall have fully exercised the authority 
herein granted and performed and completed 
the duties hereby provided and imposed; Pro- 
vided, however. That the payments and dis- 
bursements made under the provisions of this 
section for and in connection with the pay- 
ments and settlements of the claims herein 
described and the said expenses of adminis- 
tration shall in no event exceed the sum of 
$8,500.000: And provided further. That said 
secretary shall consider, approve, and dispose 
of only such claims as shall be made here- 
under and filed with the department of the 
interior within three months from and after 
the approval of this act : And provided fur- 
ther. That no claim shall be allowed or paid 
by said secretary unless it shall appear to the 
satisfaction of the said secretary that the ex- 
penditures so made or obligations so incurred 
by the claimant were made in good faith for 
or upon property which contained either man- 
ganese, chrome, pyrites or tungsten in suffi- 
cient quantities to be of commercial impor- 
tance: And provided further. That no claims 
shall be paid unless it shall appear to the 
satisfaction of said secretary that moneys were 
invested or obligations were incurred subse- 
quent to April 6, 1917, and prior to Nov. 12. 
1918. in a legitimate attempt to produce either 
manganese, chrome, pyrites or tungsten for 
the needs of the nation for the prosecution of 
the war. and that no profits of any kind shall 
be included in the allowance of any of said 
claims, and that no investment for merely 
speculative purposes shall be recognized in any 
manner by said secretary: And provided fur- 
ther, That the settlement of any claim aris- 
ing under the provisions of this section shall 
not bar the United States government, through 
any of its duly authorized agencies or any 
committee of congress hereafter duly appoint- 
ed, from the right of review of such settle- 
ment, nor the right to recover any mo^ey 
paid by the government to any party under 
and by virtue of the provisions of this sec- 
tion, if the government has been defrauded, 
and the right of recovery in all such cases 
shall extend to the executors, administrators, 
heirs and assigns of any party. 

That a report of all operations under this 
I section, including receipts and disbursements. 



ALMANAC AND YEAR-BOOK FOR 1920. 



89 



shall be made to congress on or before the 
first Monday in December of each year. 

That nothing- in this section shall be con- 
strued to confer jurisdiction upon any court 
to entertain a s-uit against the United States: 
Provided further. That in determining- the net 
losses of any claimant the secretary of the in- 
terior shall, among- other thing*. take into 
consideration and charge to the claimant the 
then market value of any ores or minerals on 
hand belonging- to the claimant, and also the 
salvag-e or usable value of any machinery or 
other appliances which may be claimed was 
purchased to equip said mine for the Purpose 
of complying- with the request or demand of 
the agencies of the government above men- 
tioned in the manner aforesaid. (Approved 
March 2, 1919.) 

REPEAL OF MILITARY APPROPRIATIONS. 
The second deficiency appropriation ac L+ 
1919 approved Feb. 25. 1919. provides that 
the following- unexpended balances or por- 
tions of unexpended balances or combined 
unexpended balances or combined. portions of 
unexpended balances of appropriations for the 
support of the military establishment con- 
tained in appropriation acts or for fiscal 
years enumerated in this section shall be 
carried to the surplus fund and be cov- 
ered into the treasury immediately upon the 
approval of this act, namely: 

Office of Chief Signal Officer. 



For expenses of the 
arrnv fiscal vear 1919 . 

a The Authorization of' $45.000000 for ex- 
penses of the signal service of the army., con- 
tained in the first deficiency appropriation 
act. 1919. is repealed. . 

Total appropriations and authorizations re- 
covered. signal service. S128.373.200.04. 
Office of the Provost Marshal General. 

For all expenses necessary in the registra- 
tion of persons available for military serv- 
ice and in selection of certain such persons 
and their draft into the military service, 
fiscal year 1919. 812,040,047. 

Division of Military Aeronautics. 

For expenses of the military air service 
under appropriations made directly to the di- 
vision of military aeronautics or assigned to 
that division upon the order of the president. 
fiscal year 1919. $85.000.000. 

Bureau of Aircraft Production. 

For aerial appliances, aviation station, vo- 
cational training 1 in aviation and so forth, 
fiscal year 1919. $400.000,000. 

For signal service of the army, fiscal years 
1917-1918 and 1918. $2.000.000. 
Quartermaster Corps. 

For general appropriations, quartermaster 
corps, fiscal year 1919. $2.996.414.707.14 

For pay of the army, fiscal year 1919, 
$654,557.911,68. 

For supplies, services and transportation, 
fiscal years 1917-1918 and 1918. $6,971,- 
460.45. 

For horses for cavalry, artillery, engineers 
and so forth, fiscal years 1917-1918 and 
1918, $32.170,956.08. 

For civilian military training- camps, fiscal 
years 1917-1918 and 1918. $244,272.41. 

For inland and port storage and shipping- 
facilities, fiscal years 1918 and 1919. $50,- 
026.000. 

Total appropriations to be covered into the 
treasury, quartermaster corps, $3.740,385,- 
307.76. 

The authorization of $15.750.000 for the 
nuartermaster corps for the construction and 
repair of hospitals, contained in the first 
deficiency appropriation act, 1919. is repealed. 

Total 'appropriations and authorizations re- 



covered, 
307.70. 



quartermaster corps. $3,756,135,- 



Medical Department. 

For medical and hospital department, fiscal 
year 1919. $54.145,513.73. 

The authorization of $65.000,000 for med- 
ical and hospital supplies of the army, con- 
tained in the first deficiency appropriation 
act. 1919. is repealed. 

Total appropriations and authorizations re- 
covered, medical department, $119,145,513.73. 
Engineer Department. 

For engineer operations in the field, fiscal 
years 1917-1918 and 1918. $6.056.469.60. 

For engineer operations in the field, fiscal 
year 1919, $660,000,000. 

For engineer equipment of troops, fiscal year 
1919, $126,532.966.16. 

Total appropriations to be covered into the 
treasury. engineer department. $792.589.- 
435.76. 

The authorization of $200.000.000 for en- 
gineer operations in the field, contained in 
the first deficiency appropriation act, 1919. 
is repealed. 

Total appropriations and authorizations re- 
covered, engineer department, $992,589,435.76. 
Ordnance Department. 

For purchase, manufacture and test of 
mountain, field and siege cannon, including- 
field artillery for the national guard, and in- 
cluding 1 antiaircraft g-uns. fiscal years 1917- 
1918. 1918 and 1919. and amounts in the 
fortifications appropriation act approved July 
8. 1918, $174.662.634.98. 

For purchase, manufacture and test of am- 
munition, subcaliber g-uns and other acces- 
sories for mountain, field and siege artillery 
practice, fiscal year 1917-1918, and fortifi- 
cation appropriation act approved July 8. 
1918. $85.418.177.38. 

For alteration and maintenance mobile ar- 
tillery, fiscal years 1917-1918 and 1918, and 
the fortification appropriation act approved 
July 8. 1918. $233,083.244.78. 

For manufacture of arms and for manufac- 
ture of rifles, fiscal years 1917-1918. 1918 
and 1919, $210.878,057.09. 

For ordnance stores, ammunition, fiscal years 
1917-1918. 1918 and 1919. $198.947.310.37. 

For small arms target practice, fiscal years 
1917-1918. 1918 and 1919. $100.108,390.84. 

For automatic machine rifles, including au- 
tomatic rifles for the national gruard. fiscal 
years 1917-1918. 1918 and 1919. $256,215.- 
443.12. 

For armored motor cars, fiscal years 1917- 
1918. 1918 and 1919. $197.339.362.40. 

For ordnance stores and supplies, fiscal 
years 1917-1918. 1918 and 1919. $34,029.- 
315.28. 

For ordnance service, fiscal years 1917- 
1918, 1918 and 1919. $7,129.116.55. 

For ordnance stores and equipment, civilian 
military training 1 camps. reserve officers' 
training- corps, ordnance equipment for home 
guard organizations, ordnance supplies for 
military equipment of schools and colleges, 
special aids and appliances for manufacture 
of arms and so forth, fiscal years 1917-1918, 
1918 and 1919. $5,557.956.96. 

Total appropriations to be covered into the 
treasury, ordnance department. $1,503,369.- 
009.75. 

The following 1 authorizations or portions of 
authorizations or combined authorizations or 
combined portions of authorizations granted 
to the ordnance department of the army in 
the appropriations acts enumerated are re- 
pealed: 

For purchase, manufacture and test of 
mountain, field and siege cannon, fortifica- 
tion appropriation act approved July 8, 

1918, and first deficiency appropriation act, 

1919, $1.816.514.192. 

For purchase, manufacture and test of am- 
munition for mountain, field and siegre can- 



90 



ALMANAC AND YEAR-BOOK FOB 1920. 



non. fortification appropriation act approved 
July 8, 1918. and first deficiency appropria- 
tion act, 1919, $2,523.522.251.43. 

For purchase, manufacture and test of am- 
munition, subcaliber guns for mountain, field 
and siege artillery practice, first deficiency 
appropriation act, 1919. 865.175,061. 

For alteration and maintenance of mobile 
artillery, fortification appropriation act ap- 
proved July 8, 1918, $100.000,000. 

For manufacture of arms, army appropria- 
tion act, approved July 9, 1918, and first 
deficiency appropriation act, 1919, $242.481,- 
200. 

For ordnance stores, ammunition, army ap- 
propriation act approved July 9, 1918, and 
first deficiency appropriation act, 1919, $1,- 
117.289.421. 

For small arms target practice, army ap- 

Eropriation act approved July 9, 1918, and 
rst_deficiency appropriation act, 1919, $143,- 
861,293. 

For automatic machine rifles, army appro- 
priation act approved July 9, 1918, and first 
deficiency appropriation act, 1919, $441,- 
788,000. 

For armored motor cars, army appropria- 
tion act approved July 9. 1918. and first de- 
ficiency appropriation act, 1919, $406,640,000. 

For ordnance stores and supplies, army ap- 
propriation act approved July 9. 1918, and 
first deficiency appropriation act, 1919, $372,- 
299.260. 

For general contract authorization for 
ordnance and ordnance supplies and material, 
army appropriation act approved July 9, 

1918. $484.708.616.27. 

Total authorizations repealed, ordnance de- 
partment. $7.714.279.294.70. 

Total appropriations anJ authorizations re- 
covered, ordnance department. $9,217,648,- 
304.45. 

Chemical Warfare Service. 

For purchase, manufacture- and test of 
mountain, field and siege cannon, fiscal year 
1917-1918. and fortification appropriation 
act. approved July 8. 1918. $38.182,621.89. 

For medical and hospital department, fiscal 
years 1917-1918 and 1919, $11.853,362.83. 

For national security and defense, sundry 
civil act approved July 1, 1918, $146,567.05. 

For ordnance service, fiscal years 1917- 
1918 and 1919, $219.871.65. 

For ordnance stores, ammunition, fiscal 
years 1917-1918, 1918 and 1919, $27,025,- 
214.40. 

For ordnance stores and supplies, fiscal years 
1917-1918, 1918 and 1919, $9.013.923.90. 

For repairs of arsenals, fiscal year 1919, 
$16,736.44. 

For chemical warfare service, fiscal year 

1919, $97,474,312.50. 

Total appropriations to be covered into the 
treasury, chemical warfare service, $183,932,- 
610.66. 

The authorization of $150,000,000 for ex- 
penses of the chemical warfare service, con- 
tained in the first deficiency appropriation act, 
1919, is repealed. 

Total appropriations and authorizations re- 
covered, chemical warfare service, $333,- 
932,610.66. 

Total appropriations to be covered into the 
treasury, military establishment, $6,856,835,- 
124.70. 

Total authorizations repealed, military es- 
tablishment, $8.190.029,294.70. 

Total appropriations and authorizations re- 
covered, military establishment, $15,046,864,- 
419.40. 

The portion of the army appropriation act, 
approved July 9. 1918, relating- to the "sale 
of war supplies." which reads as follows: 

"Provided. That any moneys received by the 
United States as the proceeds of any such sale 
shall be deposited to the credit of that ap- 
propriation out of which was paid the cost 



to the government of the property thus sold, 
and the same shall immediately become avail- 
able for the purposes named in the original 
appropriation:" hereby is repealed. 

The following- unexpended balances or por- 
tions of the unexpended balances or combined 
unexpended balances or portions of combined 
unexpended balances of appropriations for the 
support of the naval establishment for the 
fiscal years 1917-1918, 1918 and 1919, as set 
forth in this section, shall be carried to the 
surplus fund and covered into the treasury 
immediately upon the approval of this act, 
namely : 

Office of the Secretary of the Navy. 
For aviation in the navy, $97,000.000 
For basic patents for aircraft, $1,000,000. 

Bureau of Navigation. 
For instruments and supplies, $4,500,000. 

Bureau of Ordinance. 
For ordnance and ordnance stores, $8,000,- 

For contingent, bureau of ordnance, $10 000 
For experiments, bureau of ordnance. 

For new batteries for ships of the navy, 
$60,305,257. 

For torpedoes and appliances, $8,000,000. 

For reserve ordnance supplies, $43.000.000. 

For contingent building fund, $3,847.26. 

For increase of the navy, armor and arma- 
ment, $1,714,750. 

For armament and ammunition of coast 
guard cutters, $79,574.03. 

For ammunition for vessels, $30.000.000. 

For ammunition for auxiliaries and mer- 
chantmen $2.677.500. 

For navy nitrate plant, $8.311,881. 

For fuel lands for armor and projectile 
plants, $24,513,16. 

For ammunition for merchant auxiliaries, 
$1.300.000. 

For batteries for merchant auxiliaries, $1,- 
256,521.24. 

Total appropriations to be covered into the 
treasury, bureau of ordnance, $164,833.843.69. 

The authorization of $20.000,000 for new 
batteries for ships of the navy contained in 
the naval appropriation act for the fiscal year 
1919 is repealed. 

The authorization of $11,000,000 for am- 
munition for vessels contained in the naval 
appropriation act for the fiscal year 1919 is 
repealed. i 

Total appropriations and authorizations re- 
covered, bureau of ordnance, $195,833,843.69. 
Public Works, Bureau of Yards and Docks. 

For naval training camps, $257,885. 

Navy yard. Boston. Mass.: For water-front 
improvements, $570,000. 

Navy yard, Washington, D. C.: For the ac- 
quisition of additional land, $100,000. 

Navy yard, Charleston, S. C.: For new su- 
perstructure for pier numbered 314. $17.000. 

Navy yard. New Orleans, La.: For floating 
crane, $30,000. 

Navy yard. Mare island, Calif.: For revolv- 
ing crane, $40.000; for structural shop and 
auxiliary improvements $250,000; in all, 
$290.000. 

Naval academy: For addition to Isherwood 
hall, $15.000. 

Naval training station. Great .Lakes, HI.: 
For additional land. $400.000. 

Hospital construction: For hospitals and 
medical supply depots. $1.008.742. 

For handling appliances at navy yards, 
$25,000. 

Total appropriations to be covered into the 
treasury, public works, bureau of yards and 
docks, $2,713,627. 

Bureau of Supplies and Accounts. 

For fuel and transportation, $23,096.000. 



ALMANAC AND YEAR-BOOK FOR 1920. 



91 



Bureau of Steam Engineering. 

For machinery plant, New York navy yard, 
$1,420.33. 

Marine Corps. 

For reserve supplies, marine corps, naval 
appropriation act approved July 1, 1918, 
$7,000,000: Provided, That the secretary of 
war is authorized and directed to transfer to 
the secretary of the navy for the use of the 
marine corps without payment therefor, such 
reserve stock of clothing-, arms and equipment 
and other necessary military supplies, inven- 
toried at the cost to the army and not to ex- 
ceed in the aggregate $7,000,000, as the same 
from time to time may be requisitioned. 

For maintenance, quartermaster's depart- 
ment, marine corps, $20,000.000. 

For pay, marine corps, $14,191.975.96. 

For expenses, marine corps reserve. $25,000. 

Total appropriations to be covered into the 
treasury, marine corps, $41,216,975.96. 

Total appropriations to be covered into the 
treasury, naval establishment, $334,361,- 
866.98. 

Total authorizations repealed, naval estab- 
lishment, $31.000,000. 

Total appropriations and authorizations re- 
covered, naval establishment, $365,361,866.98. 

VICTORY LIBERTY LOAN ACT. 

The second liberty bond act is hereby 
amended by adding- thereto a new section to 
read as follows: 

"Sec. 18. (a) That in addition to the bonds 
and certificates of indebtedness and war sav- 
ing's certificates authorized by this act and | 
amendments thereto, the secretary of the 
treasury, with the approval of the president, 
is authorized to borrow from time to time 
on the credit of the United States for the 
purposes of this act, and to meet public ex- 
penditures authorized by law, not exceeding 1 
in the aggregate 37,000,000,000, and to issue 
therefor notes of the United States at not less 
than par in such form or forms and denomi- 
nation or denominations, containing" suqh 
terms and conditions, and at such rate or 
rates of interest, a.: the secretary of the 
treasury may prescribe, and each series of 
notes so issued shall be payable at euch 
time not less than one year nor more than 
five years from the date of its issue as 
he may prescribe, and may be redeemable be- 
fore maturity (at the option of the United 
States) in whole or in part, upon not more 
than one year's nor less than four months' 
notice, and under such rules and regulations 
and during- such period as he may prescribe. 

"(b) The notes herein authorized may be 
issued in any one or more of the following' 
series as the secretary of the treasury may 
prescribe in connection with the issue thereof: 

"(1) Exempt, both as to principal and in- 
terest, from all taxation (except estate or 
inheritance taxes) now or hereafter imposed 
by the United States, any state or any of 
the possessions of the United States, or by any 
local taxing- authority; 

"(2) Exempt, both as to principal and in- 
terest, from all taxation now or hereafter im- 
posed by the United States, any state or any 
of the possessions of the United States or 
by any local taxing- authority except (a) 
estate or inheritance taxes, and (b) gradu- 
ated additional income taxes, commonly 
known as surtaxes and excess-profits and war- 
profits taxes, now or hereafter imposed by 
the United States upon the income or profits 
of individuals, partnerships, associations or 
Corporations; 

"(3) Exempt, both as to principal and in- 
terest, as pr9vided in paragraph (2); and 
with an additional exemption from the taxes 
referred to in clause (b) of such paragraph. 
of the interest on an amount of such notes 
the principal of which does not exceed 



$30,000, owned by any individual, partner- 
ship, association or corporation: or 

"(4) Exempt, both as to principal and in- 
terest, from all taxation now or hereafter 
imposed by the United States, any state or 
any of the possessions of the United States, 
or by any local taxing authority, except (a) 
estate or inheritance taxes and (b) all in- 
come, excess-profits and war-profits taxes 
now or hereafter imposed by the United States 
upon the income or profits of individuals, 
partnerships, associations or corporations. 
. "(c) If the notes authorized under this sec- 
tion are offered in more than one series bear- 
ing 1 the same date of issue, the holder of 
notes of any such series shall (under such 
rules and regnlations as may be prescribed 
by the secretary of the treasury) have the 
option of having 1 such notes held by him 
converted at par into notes of any other 
such series offered bearing 1 the same date 
of issue. 

"(d) None of the notes authorized by this 
section shall bear the circulation privilege. 
The principal and interest thereof shall be 
payable in United States g-old coin of the 
present standard of value. The word 'bond' 
or 'bonds' where it appears in sections 8, 9. 
10, 14 and 15 of this act as amended, and 
sections 3702. 3703, 3704 and 3705 of the 
revised statutes and section 5200 of the re- 
vised statutes as amended, but in such sec- 
tions only, shall be, deemed to include notes 
issued under this section." 

Sec. 2. (a) That until the expiration of 
five years after the date of the termination 
of the war between the United States and the 
German g-overnment. as fixed by proclamation 
of the president, in addition to the exemp- 
tions provided in section 7 of the second 
liberty bond act in respect to the interest on 
an amount of bonds and certificates, author- 
ized by such act and amendments thereto, 
the principal of which does not exceed in the 
ag-gregate $5,000, and in addition to all other 
exemptions provided in the second liberty 
bond act or the supplement to second liberty 
bond act, the interest received on and after 
Jan. 1, 1919, on an amount of bonds of the 
first liberty loan converted, dated Nov. 15. 
1917, May 9, 1918, or Oct. 24. 1918, the 
second liberty loan converted and unconverted, 
the third liberty loan and the fourth liberty 
loan, the principal of which does not exceed 
$30.000 in the ac"C"regate, owned by any in- 
dividual, partnership, association or corpora- 
tion shall be exempt from graduated addi- 
tional income taxes, commonly known as sur- 
taxes and excess-profits and war-pmfits taxes, 
now or hereafter imposed ty the United States, 
upon the income or profits of individuals, 
parterships. associations or corporations. 

(b) In addition to the exemption provided 
in subdivision (a), and in addition to the 
other exemptions therein referred to, the in- 
terest received on and after Jan. 1, 1919, on 
an amount of the bonds therein specified the 
principal of which does not exceed $20.000 
in the aggregate, owned by any individual, 
partnership, association or corporation shall 
be exempt from the taxes therein specified: 
Provided. That no owner of such bonds shall 
be entitled to such exemption in respect to 
the interest on an aggregate principal amount 
of such bonds exceeding 1 three times the prin- 
cipal ampunt of notes of the victory liberty 
loan originally subscribed for by such owner 
and still owned by him at the date of his 
tax return. 

Sec. 3. That section 5 of the second lib- 
erty bond act. as amended by section 4 of 
the third liberty bond act, is hereby further 
amended by striking- out the fig'ures "$8.000,- 
000.000" and inserting- in lieu thereof the 
figures "$10,000,000.000." 

Sec. 4. That section 3 of the fourth liberty 



02 



ALMANAC AND YEAR-BOOK FOR 1920. 



bond act is hereby amended to read as fol- 
lows: 

"Sec. 3. That, notwithstanding 1 the pro- 
visions of the second liberty bond act or of 
the war finance corporation act or of any 
other act. bonds, notes and certificates of 
indebtedness of the United States and bonds 
of the war finance corporation shall, while 
beneficially owned by a nonresident alien in- 
dividual or a foreign corporation, partner- 
ship or association, not engaged in business 
in the United States, be exempt both as 
to principal and interest from any and all 
taxation now or hereafter imposed by the 
United States, any state, or any of the 
possessions of the United States or by any 
local taxing- authority." 

Sec. 5. That the privilege of converting 4 
per centum bonds of the first liberty loan 
converted and 4 per centum bonds of the 
second liberty loan into 4% par centum bonds, 
which privilege arose on May 9, 1918, and 
expired on Nov. 9. 1918. may be extended by 
the secretary of the treasury for such period, 
upon such terms and conditions and subject 
to such rules and regulations as he may 
prescribe. For the. purpose of computing the 
amount of interest payable, bonds presented 
for conversion under any such extension shall 
be deemed to be converted on the dates for 
the payment of the semiannual interest on 
the respective bonds so presented for con- 
version next succeeding the date of such 
presentation. 

Sec. 6. (a)' That there is hereby created in 
the treasury a cumulative sinking fund for 
the retirement of bonds and notes issued un- 
der the first liberty bond act, the second 
liberty bond act, the third liberty bond act, 
the fourth liberty bond act or under this 
act and outstanding on July 1, 1920. The 
sinking fund and all additions thereto are 
hereby appropriated for trie payment of such 
bonds and notes at maturity, or for the re- 
demption or purchase thereof before maturity 
by the secretary of the treasury at such prices 
and upon such terms and conditions as he 
shall prescribe, and shall be available until 
all such bonds and notes are retired. The av- 
erage cost of the bonds and notes purchased 
shall not exceed par and accrued interest. 
Bonds and notes purchased, redeemed or paid 
out of the sinking fund shall be canceled and 
retired and shall not be reissued. For the fis- 
cal year beginning July 1, 1920, and for each 
fiscal year thereafter until all such bonds 
and notes are retired there is hereby appropri- 
ated, out of any money in the treasury not 
otherwise appropriated, for the purposes of 
such sinking fund, an amount equal to the 
sum of (1) 2% per centum of the aggregate 
amount of such bonds and notes outstanding 
on July 1, 1920, less an amount equal to the 
par amount of any obligations of foreign gov- 
ernments held by the United States on July 1, 
1920, and (2) the interest which would have 
been payable during the fiscal year for which 
the appropriation is made on the bonds and 
notes purchased, redeemed or paid out of the 
sinking fund during such year or in previous 
years. 

The secretary of the treasury shall submit 
to congress at the beginning of each regular 
session a separate annual report of the action 
taken under the authority contained in this 
section. 

(b) Sections 3688, 3694, 3695 and 3696 of 
the revised statutes and so much of section 
3689 of the revised statutes as provides a 
permanent annual appropriation of 1 per cent- 
um of the entire debt of the United States to 
be set apart as a sinking fund are hereby re- 
pealed. 

Sec. 7. (a) That until the expiration of 
eighteen months after the termination of the 
war between the United States and the Ger- 
man government, as fixed by proclamation of 



the president, the secretary of the treasury, 
with the approval of the president, is hereby 
authorized on behalf of the United States to 
establish, in addition to the credits authorized 
by section 2 of the second liberty bond act, 
as amended, credits with the United States for 
any foreign government now engaged in war 
with the enemies of the United States, for the 
purpose only of providing for purchases of any 
property owned directly or indirectly by the 
United States, not needed by the United States, 
or of any wheat the price of which has been 
or may be guaranteed by the United States. 
To the extent of the credits so established 
from time to time the secretary of the treas- 
ury is hereby authorized to make advances to 
or for the account of any such foreign govern- 
ment, and to receive at par from such foreign 
government for the amount of any such ad- 
vances its obligations hereafter issued bearing 
such rate or rates of interest, not less than 5 
per centum per annum, maturing at such date 
or dates, not later than Oct. 15, 1938, and 
containing such terms and conditipns as the 
secretary of the treasury may from time to time 
prescribe. The secretary, with the approval of 
the president, is hereby authorized to enter in- 
to such arrangements from time to time with 
any such foreign government as may be neces- 
sary or desirable for establishing- such credits 
and for the payment of such obligations be- 
fore maturity. 

(b) The secretary of the treasury is hereby 
authorized from time to time to convert any 
short-time obligations of foreign governments 
which may be received under the authority of 
this section into long-time obligations of such 
foreign governments, respectively, maturing, not 
later than Oct. 15, 1938, and in such form and 
terms as the secretary of the treasury may 
prescribe; but the rate or rates of interest 
borne by any such long-time obligations at the 
time of their acquisition shall not be less than 
the rate borne by the short-time obligations 
so converted into such long-time obligations; 
and under such terms and conditions as he 
may from time to time prescribe, to receive 
payment, on or before maturity, of any obli- 
gations of such foreign governments' acquired 
on behalf of the United States under authori- 
ty of this section, and with the approval of 
the president, to sell any of such obligations 
(but not less than par with accrued interest 
unless otherwise hereafter provided by law), 
and to apply the proceeds thereof, and any pay- 
ments so received from foreign governments 
on account of the principal of such obliga- 
tions, to the redemption or purchase, at not 
more than par and accrued interest, of any 
bonds of the United States issued under the 
authority of the first liberty bond act or sec- 
ond liberty bond act as amended and supple- 
mented, and if such bonds cannot be so re- 
deemed or purchased the secretary of the 
treasury shall redeem or purchase any other 
outstanding interest -bearing obligations of the 
United States which may at such time be sub- 
ject to redemption or which an be purchased 
at not more than par and accrued interest. 

(c) For the purpose of this section, there is 
appropriated the unexpended balance of the 
appropriations made by section 2 of the first 
liberty bond act and by section 2 of the sec- 
ond liberty bond act as amended by the third 
liberty bond act and the fourth liberty 
bond act, but nothing in this section shall be 
deemed to prohibit the use of such unexpended 
balance or any part thereof for the purposes 
of section 2 of the second liberty bond act, as 
so amended, subject to the limitations therein 
contained. 

Sec. 8. That the obligations of foreign gov- 
ernments acquired by the secretary of the 
treasury by virtue of the provisions of the 
first liberty bond act and the second liberty 
bond act, and amendments and supplements 



ALMANAC AND YEAR-BOOK FOB 1920, 



93 



thereto, shall mature at such dates as shall be 
determined by the secretary of the treasury: 
Provided, That such obligations acquired by 
virtue of the provisions of the first liberty 
bond act, or through the conversion of short- 
time obligations acquired under such act, shall 
mature not later than June 15, 1947, and all 
other such obligations of foreign governments 
shall mature not later than Oct. 15, 1938. 

Sec. 9. That the war finance corporation 
act is hereby amended by adding to Title I. 
thereof a new section, to read as follows: 

"Sec. 21. (a) That the corporation shall be 
empowered and authorized, in order to pro- 
mote, commerce with foreign nations through 
the fextension of credits, to make advances 
upon such terms, not inconsistent with the 
provisions of this section, as it may prescribe, 
for periods not exceeding five years from the 
respective dates of such advances: 

"(1) To any person, firm, corporation or 
association engaged in the business in the 
United States of exporting therefrom domestic 
products to foreign countries, if such person, 
firm, corporation or association is, in the 
opinion of the board of directors of the cor- 
poration, unable to obtain funds upon reason- 
able terms through banking channels. Any 
such advance shall be made only for the pur- 
pose of assisting in the exportation of such 
products, and shall be limited in amount to 
not more than the contract price therefor, in- 
cluding insurance and carrying or transporta- 
tion charges to the foreign point of destina- 
tion if and to the extent that such insurance 
and carrying or transportation charges are 
payable in the United States by such export- 
er to domestic insurers and carriers. The rate 
of interest charged on any such advance shall 
not be less than 1 per centum per annum in 
excess of the rate of discount for ninety-day 
commercial paper prevailing at the time of 
such advance at the federal reserve bank of 
the district in which the borrower is located; 
and 

"(2) To any bank, banker or trust company 
in the United States which after this section 
takes effect makes an advance to any such 
person, firm, corporation or association for 
the purpose of assisting in the exportation of 
such products. Any such advance shall not 
exceed the amount remaining unpaid of the 
advances made by such bank, banker or trust 
company to such person, firm, corporation or 
association for such purpose. 

"(b) The aggregate of the advances made 
by the corporation under this section remain- 
ing unpaid shall never at any time exceed the 
sum of SI. 000, 000. 000. 

"(c) Notwithstanding the limitation of sec- 
tion 1 the advances provided for by this sec- 
tion may be made until the expiration of one 
year after the termination of the war between 
the United States and the German government 
as fixed by proclamation of the president. Any 
such advance made by the corporation shall 
be made upon the promissory note or notes 
of the borrower, with full and adequate se- 
curity in each instance by indorsement, guar- 
anty or otherwise. The corporation shall re- 
tain power to require additional security at 
any time. The corporation in its discretion 
may upon like security extend the time of 
payment of any such advance through re- 
newals, the substitution of new obligations 
or otherwise, but the time for the payment 
of any such advance shall not be extended 
beyond five years from the date on which 
it was originally made." 

Sec. 10. That section 15 of the war finance 
corporation act is hereby amended to read as 
follows: 

"Sec. 15. That all net earnings of the cor- 
poration not required for its operations shall 
be accumulated as a reserve fund until such 
time as the corporation liquidates under the 



terms of this title. Such reserve fund shall, 
upon the direction of the board of directors, 
with the approval of the secretary of the 
treasury, be invest. d in bonds and obligations 
of the United States, issued or converted after 
Sept. 24, 1917. or upon like direction and 
approval may be deposited in member banks 
of the federal reserve system, or in any of 
the federal reserve banks, or be used from 
time to time, as well as any other funds of 
the corporation, in the purchase or redemp- 
tion of any bonds issued by the corporation. 
The federal reserve banks are hereby author- 
ized to act as depositaries for and as fiscal 
agents of the corporation in the general per- 
formance of the powers conferred by this 
title. Beginning 1 twelve months after the 
termination of the war, the date of such 
termination to be fixr'd by a proclamation 
of the president of the United States, the 
directors of the corporation shall proceed to 
liquidate its assets and to wind up its affairs, 
but the directors of the corporation, in their 
discretion, may, from time to time, prior to 
such date, sell and dispose of any securities 
or other property acquired by the corporation. 
Any balance remaining after the payment 
of all its debts shall be paid into the treas- 
ury of the United States as miscellaneous 
receipts, and thereupon the corporation shall 
be dissolved." 

Sec. 11. That the short title of this act 
shall be "Victory Liberty Loan Act." (Ap- 
proved March 3, 1919.) 

MILITARY HOSPITALS. 

The secretary of the tr^nsury is authorized 
to provide immediate additional hospital and 
sanitarium facilities for the care and treat- 
ment of discharged sick and disabled soldiers, 
sailors and marines, army and navy nurses 
(male and female), patients of the war risk 
insurance bureau and the following persons 
only: Merchant marine seamen, seamen on 
boats of the Mississippi river commission, 
officers and enlisted men of the United States 
coast guard, officers and employes of the pub- 
lic health service, certain keepers and as- 
sistant keepers of the United States light- 
house service, seamen of the engineer corps of 
the United States army, officers and enlist- 
ed men of the United States coast and 
god-nic survey, civilian employes entitled to 
treatment under the United States employes' 
compensation act and employes on army trans- 
ports not officers or enlisted men of the army, 
now entitled by law to treatment by the pub- 
lic health service. 

Sec. 2. There are hereby permanently trans- 
ferred to the treasury department for the use 
of the public health service for hospital or 
sanitaria or other uses the following proper- 
ties, with their present equipment, including- 
sites and leases or so much thereof as may 
be required by the public health service, in- 
cluding mechanical equipment in connection 
therewith and approaches thereto, with au- 
thority to lease or purchase sites not ownd 
by the government, as follows: Hospitals 
with such other buildings and land as may 
be required, at Camp Cody (New Mexico), 
Camp Hancock (Georgia), Camp Jos^nh E. 
Johnston (Florida), C?mp Beauregard (Louisi- 
ana), Camp Logan (Texas), Camp Fremont 
(California) and nitrate plant, Perryville 
(Maryland) and such hospitals with other 
necessary buildings hereafter vacated by the 
war department as may be required and found 
suitable for the n^eds of the public health 
service for hospital or sanitaria purposes. 
And for the purpose of such remodeling of 
or additions to the above named plants as 
may be required to adapt them to the needs 
and uses of the public health service, the 
snm of $750.000 is hereby authorized. 

Sec. 3. The secretary of war is hereby au- 
thorized and directed to transfer without 
charge to the secretary of the treasury for 



ALMANAC AND YEARBOOK FOB 1920. 



the use of the public health service such 
hospital furniture and equipment, including 
hospital and medical supplies, motor trucks 
and other motor driven vehicles in g-ood con- 
dition, not required by the war department, as 
may be required by the public health service 
for its hospitals, and the president is author- 
ized to direct the transfer to the treasury de- 
partment of thie use of such l?nds or parts of 
lands, building-s, fixtures, appliances, furmsh- 
ins-s or furniture under the control of any 
other department of the g-overnment not re- 
quired for the purposes of such department 
and suitable for the uses of the public health 

Sec 4. So much of the Battle Mountain 
sanitarium at Hot Spring's. S. D., the Na- 
tional Home for Disabled Volunteer Soldiers, 
with its present equipment, as is not re- 
quired for the purposes for which these 
facilities were provided, is hereby made 
available for the use of the public health 
service for a period of five years from the 
approval of this act, unless sooner released 
by the surgeon-general of the public health 

66 Sec. *5. The secretary of the treasury is 
hereby authorized to contract with any exist- 
ing 1 hospital or sanitarium, by lease or other- 
wise, for immediate use. in whole or in part, 
of their present facilities, so as to provide 
bed capacity and facilities for not exceeding 1 
one thousand patients, and for such purposes 
the sum of $300.000 is hereby authorized. 

Sec. 6. The secretary of the treasury is 
hereby authorized, if in his judgment the 
same will be for the best interests of the 
g-overnment from the standpoint of cost, lo- 
cation and of the emergency needs of the 
public health service, to purchase the site, 
building-s and hospital facilities and appur- 
tenances, at Corpus Christi, Tex., known as 
General Hospital Numbered 15, and for such 
purpose the sum of $150,000 is hereby au- 
thorized. 

The sum of SI. 500,000 is hereby author- 
ized to be held as an emergency fund for the 
purchase of land and buildings suitable for 
hospital and sanitaria purposes, which the 
secretary of the treasury is hereby author- 
ized to select and locate, and to make addi- 
tions and improvements suitable to adapt 
them to the uses of the United States pub- 
lic health service, if in his judgment the 
emergency requires it. 

Sec. 7. By the construction of new hospitals 
and sanitaria, to include the necessary build- 
ings with their appropriate mechanical and 
other equipment and approach work, includ- 
ing- roads leading- thereto, for the accommoda- 
tion of patients, officers, nurses, attendants, 
storage, laundries, vehicles and live stock on 
sites now owned by the government or on new 
sites to be acquired by purchase or other- 
wise, at the places hereinafter named: Pro- 
vided. That if the secretary of the treasury 
shall make a finding that any hospital 
project hereinafter specifically authorized is 
not to the best interest of the government 
from the standpoint of cost, location and of 
the emergency needs of the public health 
service, he is hereby authorized to reject 
such project or projects and to locate, con- 
struct or acquire hospitals at such other 
locations as would best subserve the interest 
of the government and the emergency needs 
of -the public health service within the limits 
of cost of such authorization. 

a. At Cook county, Illinois, by taking- over 
the land and executing the contract for the 
construction thereon of hospital buildings 
specified therein of a certain proposed con- 
tract executed by the Shank company. Aug. 
31. 1918. and in accordance with such con- 
tract and the plans and specifications, iden- 
tified in connection therewith Aug. 31. 1918. 
by the signature and initials of Brig.-Gen. R. 
C. Marshall. Jr., construction division, quar- 



termaster department. United States army, by 
Lieut.-Col. C. C. Wright and the Shank com- 
pany, by George H. Shank, president, at the 
cost stated therein, namely, $2,500,000, with 
such changes in said plans and specifications 
as may be required by the secretary of the 
treasury to adapt said specified buildings to 
the needs and purposes of the public health 
service, at a total limit of cost not to 
exceed $3.000,000. 

b. In carrying- the foregoing- authorization 
into effect, the secretary of the treasury is 
authorized to execute the contract with the 
Shank company hereinbefore specified, with 
such verbal changes as are made necessary by 
a change in the contracting- officers, and to 
assume all obligations in said contract con- 
tained, and to purchase materials and labor 
in the open market, or otherwise, and to em- 
ploy laborers and mechanics for the construc- 
tion of such buildings and their equipment as 
in his judgment shall best meet the public 
exigencies, within the limits of cost herein 
authorized. 

c. At Dawson Springs, Ky., on land to be 
acquired by gift, the necessary buildings for 
a sanitarium having a capacity of not less 
than 500 beds. The sum of $1.500.000 is 
hereby authorized for the construction of such 
sanitarium. 

d. The sum of $900.000 is hereby author- 
ized for the construction, including site, of a 
hospital plant complete at Norfolk, Va. 

e. The sum of $550,000 is hereby author- 
ized for the construction, on land owned by 
the government, on a site to be selected by 
the secretary of the treasury, with the ap- 
proval of the president, of a hospital plant 
complete in the District of Columbia or vi- 
cinity. 

f. The sum of $190,000 is hereby author- 
ized for additional hospital accommodations, 
including- such minor alteration in and remod- 
eling- of existing and authorized buildings as 
may be necessary to economically adapt them 
to the additional accommodatipns herein au- 
thorized for the Marine hospital at Staple- 
ton, Staten island, N. Y.. the sum appropri- 
ated for additions to the said hospital by the 
act approved March 28, 1918, is authorized 
to be expended in full without the construc- 
tion of psychiatric units. 

Sec. 8. In carrying- the foregoing authoriza- 
tion into effect, all new construction work 
herein authorized shall, as far as feasible, be 
of fire resisting character, and the secretary 
of the treasury is authorized to enter into 
contracts for the construction, equipment, and 
so forth, of such buildings on government 
owned lands, or lands acquired for such pur- 
pose, to purchase materials and labor in the 
open market or otherwise, and to employ la- 
borers and mechanics for the construction of 
such building-s and their equipment as in his 
judgment shall best meet the public exigencies, 
within the limits 1 of cost herein authorized. 

Sec. 9. For the purpose of carrying the 
foreg-oing authorization into effect there is 
hereby appropriated, out of any moneys in 
the treasury not otherwise appropriated, to be 
immediately available and remain available 
until expended, the sum of $8,840,000, and 
for furniture and equipment not otherwise 
provided for, the sum of $210,000: in all, 
$9,050,000. 

Sec. 10. And the secretary of the treasury 
is hereby authorized, in his discretion, to em- 
ploy, for service within or without the District 
of Columbia, without regard to civil service 
laws, rules and regulations, and to pay from 
the sums hereby authorized and appropriated 
for construction purposes, at customary rates 
of compensation, such additional technical and 
clerical services as may be necessary, exclusive- 
ly to aid in the preparation of the drawings 
and specifications for the above-named objects 



ALMANAC AND YEAR-BOOK FOB 1920. 



95 



and supervision of the execution thereof, for 
traveling: expenses, and printing- incident there- 
to, at a total limit of cost for such additional 
technical and clerical services and traveling- 
expenses, and so forth, of not exceeding- $210,- 
000 of the above-named limit of cost. All of 
the above-mentioned work shall be under the 
direction and supervision of the surg^n-g-en- 
eral of the public health service, subject to 
the approval of the secretary of the treasury. 
Sec. 11. There is hereby appropriated, out 
of any moneys in the treasury not otherwise 
appropriated, for necessary personnel, includ- 
ing- regular and reserve commissioned officers 
of the public health service and clerical help 
in the District of Columbia and elsewhere, and 
maintenance, hospital supplies and equipment, 
leases, fuel, lights and water and freight, 
transportation and travel and reasonable 
burial expenses (not exceeding- $100 for any 
patient dying- in hospital), $785,333 for the 
fiscal year ending- June 30. 1919. (Approved 

March 3. 1919.) 

NAVAL DECORATIONS. 

That the president of the United States be 
and he is hereby authorized to present, in the 
name of congress, a medal of honpr to any 
person who, while in the naval service of tlie 
United States, shall, in action involving- actual 
conflict with the enemy, distinguish himself 
conspicuously by gallantry and intrepidity at 
the risk of his life above and beyond the call 
of duty and without detriment to the mission 
of his command or the command to which at- 
tached. 

Sec. 2. That the president be and he hereby 
is further authorized to present, but not in, 
the name of congress, a distinguished-service 
medal of appropriate design and a ribbon, to- 
gether with a rosette or other device to be 
worn in lieu thereof, to any person who, 
while in the naval service of the United States, 
since the sixth day of April, 1917. has dis- 
tinguished or who hereafter shall distinguish 
himself by exceptionally meritorious service to 
the government in a duty of great responsi- 
bility. 

Sec. 3. That the president be and he here- 
by is further authorized to present, but not in 
the name of congress, a navy cross of appro- 
priate design and a ribbon, together with a 
rosette or other device to be worn in lieu, 
thereof, to any person who while in the naval 
service of the United States, since the sixth 
day of April, 1917, has distinguished, or who 
shall hereafter distinguish, himself by extraor- 
dinary heroism or distinguished service in the 
line of his profession, such heroism or service 
not being- sufficient to justify the award of a 
medal of honor or a distinguished-service 
medal. 

Sec. 4. That each enlisted or enrolled per- 
son of the naval service to whom is awarded 
a medal of honor, distinguished-service medal, 
or a navy cross shall for each such award be 
entitled to additional pay at the rate of $2 
per month from the date of the distinguished 
act or service on which the award is based, 
and each bar or other suitable emblem or in- 
signia, in lieu of a medal of honor, distin- 
guished-service medal, or navy cross, as here- 
inafter provided for, shall entitle him to fur- 
ther additional pay at the rate of $2 per 
month Irom the date, of the distinguished act 
or service for which the bar is awarded, and 
such additional pay shall continue through- 
out his active service, whether such service 
shall or shall not be continuous. 

Sec. 5. That no more than one medal of 
honor or one distinguished-service medal or 
one navy cross shall be issued to any one per- 
son; but for each succeeding- deed or service 
sufficient to justify the award of a medal of 
honor or a distinguished-service medal or navy 
cross, respectively, the president may award 
a suitable bar, or other suitable emblem or 



insignia, to be worn with the decoration and 
the corresponding- rosette or other device 

Sec. 6. That the secretary of the navy is 
hereby authorized to expend from the appro- 
priation "pay of the navy" of the navy de- 
partment so much as may be necessary to de- 
fray the cost of the medals of honor, distin- 
guished-service medals, and navy crosses, and 
bars, emblems or insignia herein provided for 
and so much as may be necessary to replace 
any medals, crosses, bars, emblems or insignia 
818 a .re herein or may heretofore have been 
h *T? H -Provided. That such replacement 
shall be made only m those cases where the 
medal of honor, distinguished-service medal or 
na j? r /i cros ^ r bar, emblem or insignia pre- 
sented under the provisions of this or any 
other act shall have been lost destroyed or 
rendered unfit for use without fault or neglect 
on the part of the person to whom it was 

So?. ^ 8haU * made Without char * e 
"ec. 7. That, except as otherwise prescribed 
iST^SuS? medal of honor, distinguished-serv- 
ice meda1 ' navy cross or bar or other suitable 
emblem or insignia in lieu of either of said 
medals or of said cross shall be issued to any 
person after more than five years from the 
date of the act or service justifying the award 
3oi. nor unless a specific statement or re- 
Prt distinctly setting- forth the act or distin- 
guished service and suggesting or recommend- 
mL m al recognition thereof shall have been 
made by his naval superior through official 
channels at the time of the act or Service or 
within three years thereafter 

Sec. 8. That in case an individual who shall 
distinguish himself dies before the making- of 
the award to which he may be entitled thl 
award may nevertheless be made and 85' 
medal or cross or the bar or other emblem or 
uisignia presented within five years from the 
Jate of the act or service justifying the award 
thereof to such representative of the deceased 
as the president may designate: Provided That 
no medal or cross or no bar or other emblem 
or insignia shall be awarded or presented to 
any individual or to the representative of any 
individual whose entire service subsequent to 
the time he distinguished himself shall not 
have been honorable: Provided further. That 
in cases of persons now in the naval service 
for whom the award of the medal of honr 
has been recommended in full compliance with 
then existing- regulations, but on account* of 
*yices which, though insufficient fuUy to 
justify the award of the medal of honor, ap- 

a P w^ t0 f h tnl ^^ell^J^At 
S .^be^^^Sr^^' und 
the provisions of. this act authorizing the 
award of the distinguished-service medal and 
navy cross notwithstanding that said strvfcs 
may have been rendered more than five years 
before said cases shall hnve been considpr^d 
as authorized by this proviso, but aH consid- 
eration or any action upon any of said cases 
shall be based exclusively upon official rec- 
ords now on file in th- navy department. 
. Sec. 9. That the president be and he hereby 
19 authorized to delegate, under such conditions 
regulations a?d limitations as he shall p re : 
scribe, to flag- officers who are comma nders-in- 
chief or commanding on important independent 
duty the power conferred upon him by this 
act to award the navy cross; and he is fur- 
ther authorized to make from time to time 
any and all rules, regulations and orders which 
he shall deem necessary to carry into effect 
the provisions of this act and to execute the 
Feb P 4T.9 S 19T d intention thereof. (Approved 

RETENTION OF UNIFORM. 
Any person who served in the United States 
army, navy or marine corps in the present 



ALMANAC AND YEAR-BOOK FOR 1920. 



-war may, upon honorable discharge and re- 
turn to civil life, permanently retain one com- 
plete suit of outer uniform clothing, including- 
the overcoat and soich articles of personal 
apparel and equipment as may be authorized 
respectively, by the secretary of war or the 
secretary of the navy and may wear such uni- 
form clothing- after such discharge: Provided, 
That the uniform above referred to shall in- 
clude some distinctive mark or insignia to be 
prescribed, respectively, by the secretary of 
war or the secretary of the navy, such mark 
or insig-nia to be issued, respectively, by the 
war department or navy department to all en- 
listed personnel so discharged. The word 
"navy" shall include the officers and enlisted 
personnel of the coast guard who have served 
with the navy during- the present war. 

Sec. 2. That the provisions of this act shall 
apply to all persons who served in the United 
States army, navy or marine corps during the 
present war honorably discharged since April 
6, 1917. And in cases where such clothing 
and uniforms have been restored to the gov- 
ernment on their discharge the same or simi- 
lar clothing and uniform in kind and value as 
near as may be shall be returned and given to 
eaich soldiers, sailors and marines. 

Sec. 3. That section 126 of the act entitled 
"An act for making further and more effectual 
provision for the national defense, ar.d for 
other purposes," approved June 3. 1916, be 
amended to read as follows: 

"Sec. 126. That an enlisted man honorably 
discharged from, the army, navy or marine, 
corps since Nov. 11, 1918, or who may hsre- 
after be honorably discharged, shall receive 
5 cents per mile from the place of his dis- 
charge to his actual bona fide home or resi- 
dence, or original muster into the service at 
his option: Provided, That for sea travel on 
discharge, transportation and subsistence onlir 
shall be furnished to enlisted men: Provided. 
That naval reservists duly enrolled who have 
been honorably released from active service 
since Nov. 11, 1918, or who may hereafter 
be honorably released from active service, 
shall be entitled likewise to receive mileage 
as aforesaid." 

Sec. 4. That all acts or parts of acts incon- 
sistent with the provisions of this act are 
hereby repealed. (Approved Feb. 28, 1919.) 

COURT-MARTIAL SENTENCES. 

Article 50 of section 1342 of the revised 
statutes of the United States, as amended by 
the act entitled "An act making appropria- 
tions for the support of the army for the fiscal 
year ending June 30, 1917, and for other pur- 
poses," approved Aug. 29, 1916. be and the 
same is hereby amended to read as follows: 

"Art. 50. Mitigation or remission of sen- 
tences The power to order the execution of 
the sentence adjudged by a court-martial shall 
be held to include, inter alia, the power to 
mitigate or remit the whole or any part of 
the sentence. 

"Any unexecuted portion of a sentence ad- 
judged by a court-martial may be mitigated or 
remitted by the military authority compe- 
tent to appoint, for the command, exclusive 
of penitentiaries and the United States disci- 
plinary barracks,_in which the person under 
sentence is held, a court of the kind that im- 
posed the sentence, and the same power may 
be exercised by superior military authority; 
but no sentence approved or confirmed by the 
president shall be remitted or mitigated by 
any other authority, and no approved sentence 
of loss of fT.es by an officer shall be remitted 
or mitigated by any authority inferior to the 
president, except as provided in the fifty-sec- 
ond article. 

"When empowered by the president so to do, 
the commanding general of the army in the 
field or the commanding- general of the terri- 



torial department or division may mitigate or 
remit, and order executed as mitigated or re- 
mitted, any sentence which under these arti- 
cles requires the confirmation of the president 
before the same may be executed. 

"The power of remission and mitigation 
shall extend to all uncollected forfeitures ad- 
judged by sentence of a court-martial." (Ap- 
proved Feb. 28, 1919.) 

RELIEF OF EUROPEAN POPULATIONS. 
The official title of the act is: "An act pro- 
viding for the relief of such populations in 
Europe, and countries contiguous thereto, 
outside of Germany, German Austria, Hungary, 
Bulgaria and Turkey, as may be determined 
upon by the president as necessary." The act 
reads : 

Be it enacted, etc.. That for the participation 
by the government of the United States in the 
furnishing of foodstuffs and other urgent sup- 
plies, and for the transportation, distribution, 
and administration thereof to such popula- 
tions in Europe, and countries contiguous 
thereto, outside of Germany, German Aus ria, 
Hungary, Bulgaria and Turkey: Provided, how- 
ever. That Armenians, Syrians, Greeks and 
other Christian and Jewish populations of 
Asia Minor, now or formerly subjects of Tur- 
key, may be included within the populations to 
receive relief under this act. as may be de- 
termined upon by the president from time to 
time as necessary, and for each and every pur- 
pose connected therewith, in the discretion of 
the president, there is appropriated out of any 
money in the treasury not otherwise appro- 
priated $100,000,000, which may be used as a 
revolving fund until June 30, 1919, and which 
shall be audited in the same manner as other 
expenditures of the government: Provided. 
That expenditures hereunder shall be reim- 
bursed so far as possible by the governments 
or subdivisions thereof or the peoples to whom 
relief is furnished: Provided further. That a 
report of the receipts, expenditures and an 
itemized statement of such receipts and expend- 
itures made under this appropriation shall be 
submitted to congress not later than the first 
day of the next regular session: And provided 
further, That so far as said fund shall be ex- 
pended for the purchase of wheat to be do- 
nated preference shall be given to grain grown 
in the United States. (Approved Feb. 25, 
1919.) 

VOLUNTARY ENLISTMENTS. 

So much of sections 7 and 14 of the act 
entitled "An act to authorize the president 
to increase temporarily the military estab- 
lishment of the United States." approved 
May 18, 1917, as impose restrictions upon en- 
listments in the regular army, are hereby re- 
pealed in so far as they apply to enlistments 
and re-enlistments in the regular army after 
the date of approval of this act: Provided. 
That from and after the approval of this act, 
one-third of 'the enlistments in the regular 
army of the United States shall be for a period 
of one year, and the remaining two-thirds 
thereof shall be for the period of three years. 
Any person enlisting under the provisions of 
this act shall not be required to serve with 
the reserves. The pay of the men enlisted 
hereunder shall be the same as that provided 
by the act entitled "An act to authorize the 
president to increase temporarily the military 
establishment of the United States," approved 
May 18, 1917: Provided further. That after 
the expiration of one year those enlisting for 
the period of three years may be discharged in 
the discretion of the secretary of war under 
such rulas and regulations as may be prescribed 
by him after one year of service. (Approved 
Feb. 28. 1919.) 

PENSIONS. 

The following sums are appropriated, out 
of any money in the treasury not otherwise 
appropriated, for the payment of pensions lor 



ALMANAC AND YEAR-BOOK FOB 1920. 



97 



the fiscal year ending- June 30, 1920, and for 
other purposes, namely: Army and navy pen- 
sions, as follows: For invalids, widows, minor 
children and dependent relatives, army nurses 
and all other pensioners who are now borne on 
the rolls, or who may hereafter be placed 
thereon, under the provisions of any and all 
acts of congress. S215.000.0UO : Provided. That 
the appropriation aforesaid for navy pensions 
shall be paid from the income of the navy 
pension fund, so far as the same shall be suf- 
ficient for that purpose: Provided further. That 
the amount expended under each of the above 
items shall be accounted for separately. For 
fees and expenses of examining: surgeons, pen- 
sions, for services rendered within the fiscal 
year 1920. $30,000. (Approved Feb. 25, 1919.) 

ROAD CONSTRUCTION. 

The act making- appropriations for the serv- 
ice of the postoffice department, approved Feb. 
28, 1919, contains the following- provisions for 
aiding- the states in the construction of g-ood 
roads: 

The act entitled "An act to provide that the 
United States shall aid the states in the con- 
struction of rural post roads, and for other 
purposes," approved July 11, 1916, is hereby 
amended to provide that the term "rural post 
roads." as used in section 2 of said act, shall 
be construed to mean any public road a majer 
portion of which is now used, or can be used, 
or forms a connecting- link not to exceed ten 
miles in length of any road or roads now or 
hereafter used for the transportation of the 
United States mails, excluding- every street and 
road in a place having- a population, as 
ehown by the latest available federal census. 
of 2,500 or more, except that portion of any 
such street or road along- which the houses 
average more than 200 feet apart: Provided, 
That section 6 of said act be further amended 
so that the limitation of payments not to ex- 
ceed $10,000 per mile, exclusive of the cost of 
bridges of more than twenty feet clear span, 
which the secretary of agriculture may make, 
be, and the same is, increased to $20,000 per 
mile. 

For the purpose of carrying- out the provi- 
sions of said act, as herein amended, there is 
hereby appropriated, out of any money in the 
treasury not otherwise appropriated, the fol- 
lowing additional sums: The sum of $50,000,- 
000 for the fiscal year ending June 30, 1919. 
and available immediately: the sum of $75,- 
000,000 for the fiscal year ending June 30, 
1920; and the sum of $75,000,000 for the 
fiscal year ending June 30, 1921: said addi- 
tional sums to be expended in accordance with 
the provisions of said act: Provided, That 
where the constitution of any state prohibits 
the same from engaging upon internal im- 
provements or from contracting- public debts 
for extraordinary purposes in an amount suf- 
ficient to meet the monetary requirements of 
the act of July 11. 1916, or any act amenda- 
tory thereof, or restricts annual tax levies for 
the purpose of constructing and improving 
roads and bridges and where a constitutional 
alteration or amendment to overcome either or 
all of such prohibitions must be submitted to 
a referendum at a general election, the sum to 
which such state is entitled under the method 
of apportionment provided in the act of July 
11, 1916. or any act amendatory thereof, shall 
be withdrawn by the secretary of the treasury 
from the principal fund appropriated by the 
act of July 11, 1916, or any act amendatory 
thereof, upon receipt of the certification of the 
governor of such state to the existence of 
either or all of said prohibitions, and such 
sum shall be earned by the secretary of the 
treasury as a separate fund for future dis- 
bursement as hereinafter provided: Provided 
further. That when, by referendum, the consti- 
tutional alterations or amendments necessary 
to toe enjoyment of the sum so withdrawn 



have been approved and ratified by any state, 
the secretary of the treasury, upon receipt of 
certification from the governor of such state 
to such effect, shall immediately make avail- 
able to such state, for the purposes set forth 
in the act of July 11. 1916, or any act amend- 
atory thereof, the sum withdrawn as herein- 
before provided: Provided further. That noth- 
ing herein shall be deemed to prevent any 
state from receiving such portion of said prin- 
cipal sum as is available under its existing 
constitution and laws: Provided further. That 
in the expenditure of this fund for labor pref- 
erence shall be given, other conditions being 
equal, to honorably discharged soldiers, sailors 
and marines, but any other preference or dis- 
crimination among citizens of the United 
States in connection with the expenditure of 
this appropriation is hereby declared to be un- 
lawful. 

The secretary of war is hereby authorized 
in his discretion to transfer to the secretary of 
agriculture all available war material, equip- 
ment and supplies not needed for the purposes 
of the war department, but suitable for use in 
the improvement of highways, and that the 
same be distributed among the highway de- 
partments of the several states to be used on 
roads constructed in whole or in part by fed- 
eral aid, such distribution to be made upon a 
value basis of distribution the same as pro- 
vided by the federal aid road act. approved 
July 11, 1916: Provided, That the secretary 
of agriculture, at his discretion, may reserve 
from such distribution not to exceed 10 per 
centum of such material, equipment and sup- 
plies for use in the construction of national 
forest roads and other roads constructed under 
his direct supervision. 

There is hereby appropriated, out of any 
money in the treasury not otherwise appro- 
priated, for the fiscal year ending June 30. 
1919, the sum of $3.000.000, for the fiscal 
year ending June 30. 1920, the sum of $3,- 
000,000 and for the fiscal year ending June 
30, 1921, the sum of $3,000,000, available 
until expended by the secretary of agriculture 
in co-operation with the proper officials of the 
state, territory, insular possession, or county, 
in the survey, construction and maintenance 
of roads and trails within or partly within the 
national forests, when necessary for the use 
and development of resources of the same or 
desirable for the proper administration, protec- 
tion and improvement of any such forest. Out 
of the sums so appropriated the secretary of 
agriculture may, without the co-operation of 
such officials, survey, construct and maintain 
any road or trail within a national forest 
which he finds necessary for the r-'oper ad- 
ministration, protection and improvement of 
such forest, or which in his opinion is of na- 
tional importance. In the expenditure of this 
fund for labor preference shall be given, other 
conditions being equal, to honorably discharged 
soldiers, sailors and marines. 

The secretary of agriculture shall make an- 
nual report to congress of the amounts ex- 
pended hereunder. 

No officer or enlisted man of the army, navy 
or marine corps shall be detailed for work on 
the roads which come within the provisions of 
this act except by his own consent: And pro- 
vided further. That the secretary of agricul- 
ture through the war department shall as- 
certain the number of days any such soldiers, 
sailors and marines have worked on the pub- 
lic roads in the several states (other than 
roads within the limits of cantonments or 
military reservations in the several states) 
during the existing war and also the location 
where they worked and their names and rank, 
and report to congress at the beginning of its 
next regular session: Provided further. That 
when any officer or enlisted man in the army, 
the navy or the marine corps shall have beem 



98 



ALMANAC AND YEAR-BOOK FOR 1920. 



or may be in the future detailed for labor in 
the building: of roads or other highway con- 
struction or repair work (other than roads 
within the limits of cantonments or military 
reservations in the several states) during- the 
existing- war. the pay of such officer or en- 
listed man shall be equalized to conform to 
the compensation paid to civilian employes in 
the same or like employment and the amount 
found to be due such officers, soldiers, sailors 
and marines, less the amount of his pay as 
such officer, soldier, sailor or marine, shall be 
paid to him from the 1920 appropriation here- 
in allotted to the states wherein such highway 
construction or repair work was or will be 

performed. 

PERRY'S VICTORY MEMORIAL 
COMMISSION. 

Whereas, there has been erected by the Per- 
ry's victory centennial commission, composed 
of members appointed pursuant to law, a great 
memorial monument on Put-in-Bay island, Lake 
Erie, Ohio, at a cost of approximately $1,000,- 
000, perpetually memorializing- the victory of 
Commodore Oliver Hazard Perry in the battle 
of Lake Erie and Gen. William Henry Harri- 
son's northwestern campaign in the war of 
1812. and commemorating- the century of 
peace whch has ensued between Great Britain 
and the United States since the termination of 
that conflict by the signing- of the treaty ol 
Ghent : and. 

Whereas, the federal government and the 
states of Ohio, Pennsylvania. Michigan, Illi- 
nois, Wisconsin. New York. Rhode Island, Ken- 
tucky, and Massachusetts have severally con- 
tributed to the payment of such cost; and. 

Whereas, the legal title to the land constitut- 
ing the site whereon said memorial has been 
erected is vested in the United States solely in 
perpetual trust, for the use. occupancy and 
enjoyment of said memorial and other memo- 
rial public uses and purposes not inconsistent 
with said memorial; and. 

Whereas, said memorial is now self-sustain- 
ing and will so continue as to the maintenance 
thereof, if due provision is made for its care 
and protection: therefore. 

Be it enacted by the senate and house of 
representatives of the United States of Amer- 
ca in congress assembled. That a Perry's vic- 
tory memorial commission is hereby created, 
consisting of Nelson A. Miles, Charles H. Davis 
and J. Warren Keifer, commissioners of the 
United States; Georg-e H. Worthington. Web- 
ster P. Huntington. S. M. Johannsen. Eli Wink- 
ler and Horace Holbrook. commissioners from 
the state of Ohio: A. E. Sisson, Milton W. 
Shreve. Edwin H. Vare, T. C. Jones and George 
W. Neff. commissioners from- the state of 
Pennsylvania; Arthur P. Loomis, John C. 
Lodge. Roy S. Barnhart and E. K. Warren, 
commissioners from the state of Michigan; 
William H. Thbmpson, Chesley R. Perry. James 
Pugh, Richard S. Felsom. Nelson N. Lampert, 
Adam Weckler, William Porter Adams, Willis 
J. Wells. W. H. Mclntosh and H. S. Becke- 
meyer, commissioners from the state of Illi- 
nois; Frederick M. Symonds. John M. White- 
head. A. W. Sanborn. C. B. Perry, S. W. Ran- 
dolph. Louis Bohmrich and Sol P. Huntingtpn, 
commissioners from the state of Wisconsin: 
William J. Conners, George D. Emerson, John 
F. Malone, Edward D. Jackson. Simon L. Adler. 
Martin H. Glynn, William F. Rafferty. Wil- 
liam L. Ormrod, Charles H. Wiltsie and Jacob 
Shifferdeeker. commissioners from the state of 
New York; John P. Sanborn, Louis N. Arnold. 
Sumner Mowry. Henry Davis and Harry Cutler, 
commissioners from the state of Rhode Island: 
and Henry Watterson, Andrew Cowan, Samuel 
M. Wilson. R. W. Nelson and Mackenzie R. 
Todd, commissioners from the state of Ken- 
tucky, who shall serve without compensation 
save necessary expenses. 

As vacancies occur in the commission on 



the part of the several states, they shall re- 
main unfilled until only three commissioners 
from each state remain; thereafter the com- 
missioners from each state shall be three 

When a vacancy shall occur in the commis- 
sion on the part of the United States it shall 
be filled by the president of the United States 
and when such vacancy shall occur on the part 
of any state the same shall be filled by the 
president of the United States on the recom- 
mendation of the governor of such state. 

Sec. 2. That said commission, upon the' said 
memorial and the site thereof being turned 
over to it. shall forthwith have full posses- 
sion and control thereof with power to main- 
tain, improve, protect and preserve the same 
from injury thereto so far as its revenues will 
permit, and with power to appoint all neces- 
sary officers, agents and employes and to fix 
their compensation: also to have such other 
powers as may be necessary to accomplish the 
purposes and objects and to fulfill the duties 
of the commission. It shall not contract any 
debt or obligation payable otherwise than from 
the net revenues derived from its operation 
and management of said site and memorial or 
that may be derived by it from other sources 

Sec. 3. That the title to said memorial and 
site hitherto conveyed to the United States by 
the state of Ohio is hereby accepted by the 
United States for the uses, purposes and trusts 
therein and by this act provided. 
. Sec. 4. That the said commission is author- 
ized and empowered to receive donations and 
bequests, to improve said site and to erect 
thereon, when sufficient funds are available for 
such purposes, other structures of a general 
public character, but the same shall harmonize 
with the memorial, and such structures when 
erected shall become subject wholly to said 
commission and the title to the same shall 
vest as does the title to said site and memorial 
and be subject to the same uses, possession 
trust, control and management. 

Sec. 5. That said commission, through its 
president and treasurer, shall make in writing- 
a report to the secretary of the interior of the 
United States on the first Monday in Decem- 
ber of each year, in which shall be stated the 
condition of the said site and memorial as to 
preservation, and all receipts and disbursements 
of money pertaining thereto. 

Sec 6. That the officers of the commission 
shall be a president, vice-president, secretary 
and treasurer and such other officers agents 
and employes as it may deem necessary. 

The commission shall have power to adopt 
rules and by-laws for its government and to 
provide the methods of voting and the number 
of votes each state having more than three 
commissioners shall cast at its meeting. 

Sec 7. That the right to alter, amend or 
repeal this act as hereby expressly reserved. 
(Approved March 3, 1919.) 

GRAND CANYON NATIONAL PARK. 
There is hereby reserved and withdrawn 
from settlement, occupancy or disposal under 
the laws of the United States and dedicated 
and set apart as a public park for the benefit 
and enjoyment of the people, under the name 
of the "Grand Canyon National park," the 
tract of land in the state of Arizona particu- 
larly described by and included within metes 
and bounds as follows, to wit: [Here foUows 
a legal description of the boundaries of the 
park, which includes some 996 square miles of 
land, embracing the finest portion of the Colo- 
rado river canyon in Arizona.] The admin- 
istration, protection and promotion of said 
Grand Canyon National park shall be exercised, 
under the direction of the secretary of the in- 
terior, by the national park service, subject 
to the provisions of the act of Aug. 25, 1916, 
entitled "An act to establish a national park 
service, and for other purposes" : Provided, 
That all concessions for hotels, camps, trans- 



ALMANAC AND YEAE-BOOK FOB 1920. 



99 



portation and other privileges of every kind 
and naturo lor the accommodation or enter- 
tainment of visitors shall be let at public bid- 
ding- to the best and most responsible bidder. 

Nothing- herein contained shall affect the 
rights of the Havasupai tribe of Indians to 
the use and occupancy of the bottom lands of 
the Canyon of Cataract Creek as described in 
the executive order of March 31. 1882. and 
the secretary of the interior is hereby author- 
ized, in his discretion, to permit individual 
members of said tribe to use and occupy other 
tracts of land within said park for agricul- 
tural purposes. 

Nothing herein contained shall affect any 
valid existing claim, location or entry under 
the land laws of the United States, whether 
for homestead, mineral, right of way or any 
other purpose whatsoever or shall affect the 
rights of any such claimant, locator or entry- 
man to the full use and enjoyment of his land 
and nothing- herein contained shall affect, di- 
minish or impair the right and authority of 
the county of Coconino, in the state of Ari- 
zona, to levy and collect tolls for the passage 
of live stock over and upon the Bright Angel 
toll road and trail, and the secretary of the 
interior is hereby authorized to negotiate with 
the said county of Coconino for the purchase 
of said Bright Angel toll road and trail and all 
rights therein and report to congress at as 
early a date as possible the terms upon which 
the property can be procured. 

Whenever consistent with the primary pur- 
poses of said park the act of Feb. 15, 1901, 
applicable to the locations of rights of way in 
certain national parks and the national forests 
lor irrigation and other purposes and subse- 
quent acts shall be and remain applicable to 
the lands included within the park. The secre- 
retary of the interior may, in his discretion 
and upon such conditions as he may deem prop- 
er, grant easements or rights of way for rail- 
roads upon or across the park. 

Whenever consistent with the primary pur- 
poses of said park, the secretary of the in- 
terior is authorized, under general regulations 
to be prescribed by him, to permit the pros- 
pecting, development and utilization of the 
mineral resources of said park upon such 
terms and for specified periods or otherwise 
as he may deem to be for the best interests 
of the United States. 

Whenever consistent with the primary pur- 
poses of said park, the secretary of the In- 
terior is authorized to permit the utilization 
of areas therein which may be necessary for 
the development and maintenance of a govern- 
ment reclamation project. 

Where privately owned lands within the said 
park lie within three hundred feet of the rim 
of the Grand Canyon no building, tent, fence 
or other structure shall be erected on the park 
lands lying between said privately owned 
lands and the rim. 

The executive order of Jan. 11, 1908, creat- 
ing- the Grand Canyon national monument, is 
hereby revoked and repealed, and such parts 
of the Grand Canyon national game preserve, 
designated under authority of the act of con- 
gress, approved June 29, 1906, entitled "An 
act for the protection of wild animals in the 
Grand Canyon forest reserve." as are by this 
act included with the Grand Canyon national 
park are hereby excluded and eliminated from 
said game preserve. (Approved Feb. 26, 

1919.) 

LAFAYETTE NATIONAL PARK. 

The tracts of land, easements and other 
real estate heretofore known as the Sieur de 
Monts National monument situated on Mount 
Desert island, in the county of Hancock and 
state of Maine, established and designated as 
a national monument under the act of June 
8. 1906. entitled "An act for the preservation 
of American antiquities," by presidential proc- 



lamation of July 8, 1916, is hereby declared 
to be a national park and dedicated as a pub- 
lic park for the benefit and enjoyment of the 
people under the name of the Lafayette Na- 
tional park, under which name the aforesaid 
national park shall be entitled to receive and 
to use all moneys heretofore or hereafter ap- 
propriated for Sieur de Monts National monu- 
ment. 

The administration, protection and promo- 
tion of said Lafayette National park shall be 
exercised under the direction of the secretary 
of the interior by the national park service, 
subject to the provision of the act of Aug. 
25, 1916, entitled "An act to establish a na- 
tional park service, and for other purposes." 
and acts additional thereto or amendatory 
thereof. 

The secretary of the interior is hereby au- 
thorized, in his discretion, to accept in behalf 
of the United States such other property on 
said Mount Desert island, including lands, ease- 
ments, buildings and moneys, as may be do- 
nated for the extension or improvement of said 
park. (Approved Feb. 26. 1919.) 

LIGNITE AND PEAT INVESTIGATION. 

The secretary of the interior is hereby au- 
thorized and directed to make experiments 
and investigations, through the bureau of 
mines, of lignite coals and peat, to determine 
the commercial and economic practicability of 
their utilization in producing fuel oil. g-asoline 
substitutes, ammonia, tar, solid fuels, gas for 
power and other purposes: and there is hereby 
appropriated, out of the funds in the treasury 
not otherwise appropriated, the sum of $100.- 
000, or so much thereof as may be needed, 
to conduct such experiments and investigations, 
including personal services in the District of 
Columbia and elsewhere and including supplies, 
equipment, expenses of traveling and subsist- 
ence, and for every other expense incident to 
this work. 

The secretary of the interior is authorized 
and directed to sell or otherwise dispose of any 
property, plant or machinery purchased or 
acquired under the provisions of this act, as 
soon as the experiments and investigation* 
hereby authorized have been concluded, and re- 
port the results of such experiments and in- 
vestigations to congress. (Approved Feb. 25. 
1919.) 

F' vrT RTEENTH DECENNIAL CENSUS. 

A census of the population, agriculture, 
manufactures, forestry and forest products and 
mines and quarries of the United States shall 
be taken by the director of the census in the 
year 1920 and every ten years thereafter. The 
census herein provided for shall include each 
state, the District of Columbia. Alaska, Hawaii 
and Porto Rico. A census of Guam and Sa- 
moa shall be taken in the same year by the 
respective governors of said islands and a 
census of the Panama Canal Zone by the gov- 
ernor of the Canal Zone in accordance with 
plans prescribed OP approved by the director 
of the census. 

Sec. 2. That the period of three years begin- 
ning the first day of July next preceding the 
census provided for in section 1 of this act 
shall be known as the deconninl census D r riod. 
and the reports upon the inquiries provided for 
in said section shall be completed and pub- 
lished within such period. 

Sec. 3. That during the decennial census pe- 
riod, and no longer, there may be employed in 
the census office, in addition to the force pro- 
vided for by the legislative, executive and ju- 
dicial appropriation act for the fiscal year 
immediately preceding the decennial census pe- 
riod, an assistant director, who shall be an ex- 
perienced practical statistician; a chief statis- 
tician, who shall be a person of known and 
tried experience in statistical work; a disburs- 
ing clerk; an appointment clerk; a private eeo- 
I retary to the director: four stenographers: 



100 



ALMANAC AND YEAR-BOOK FOR 1920. 



eight expert chiefs of division: and ten statisti- 
cal experts. The assistant director shall be ap- 
pointed by the president, by and with the ad- 
vice and consent of the senate. The chief stat- 
istician, the disbursing clerk, the appointment 
clerk, the chiefs of divisions and the private 
secretary to the director shall be appointed 
without examination by the secretary of com- 
merce upon the recommendation 01 tne direc- 
tor of the census. The statistical experts and 
the stenographers shall be appointed in con- 
formity with the civil service act and rules: 
Provided, That whenever practicable women 
and honorably discharged soldiers and sailors 
shall be employed in the positions herein pro- 
Sec. 4. That the assistant director shall per- 
form such duties as may be prescribed by the 
director of the census. In the absence of the 
director, the assistant director shall serve as 
director and in the absence of the director and 
assistant director, the chief clerk shall serve 

a8 The re appointment clerk shall perform the du- 
ties assigned him by the director of the cen- 
sus The disbursing- clerk of the census office 
shall, at the beginning of the decennial census 
period give bond to the secretary of the treas- 
ury in the sum of $100.000. surety to be ap- 
proved by the solicitor of the treasury, which 
Taond shall be conditioned that the said officer 
shall render, quarter yearly, a true and faith- 
ful account to the proper accounting officers of 
the treasury of all moneys and properties 
which shall be received by him by virtue of 
his office during the said decennial census pe- 
riod. Such bond shall be filed in the office of 
the secretary of the treasury, to be by him put 
in suit upon any breach of the conditions 

Sec? 5. That during <the decennial census pe- 
riod the annual compensation of the officials 
of the census office shall be as follows: The 
director of the census. 87.500 : the assistant di- 
rector $5.000: the chief clerk and three chief 
statisticians for the divisions ol population, 
manufactures and agriculture, respectively. $4,- 
000 each: three other chief statisticians for 
the divisions of vital statistics and statistics 
of cities, and the chief statistician provided 
for in section 3 of this act. 83,600 each: 
the geographer. $3.000: the disbursing clerk. 
$3000- the appointment clerk, $2.750: the 
chiefs of division. 2,500 each: the private 
secretary to the director. $2,250: the statisti- 
cal experts. $2,000 each: and the stenogra- 
phers provided for in section 3 of this act. 

Sec. 6? a That in addition to the force herein- 
before provided for' and to that authorized by 
the legislative, executive and judicial appropri- 
ation act for the fiscal year immediately pre- 
ceding the decennial census period, there may 
be employed in the census office during- the 
decennial census period, and no longer, as many 
clerks with salaries at the rates of $1,800. 
$1 680. $1.560. $1.440, $1,380. $1.320, $1.- 
260 $1.200. $1.140. $1.080. $1.020. $960 and 
$900: one engineer at $1,200: and two photo- 
stat operators at $1,200 each; as many skilled 
laborers with salaries at the nte of not less 
than $720 nor more than $1.000 per annum: 
and as many messengers, assistant messengers, 
messenger boys, watchmen, unskilled laborers 
and charwoman as may be found nccess-uy for 
the proper and prompt performance of the du- 
ties herein required: these additional clerks and 
employes to be appointed by the director of the 
census: Provided, That the total number of 
such additional clerks with salaries at the rate 
of $1,440 or more per annum shall at no time 
exceed 150: Provided further. That employes 
engaged in the compilation or tabulation of 
statistics by the use of mechanical devices may 
be compensated on a piece-price basis to be 
fixed by the director: Provided, That hereafter 
in making appointments to clerical and other 



positions in the executive departments and In 
independent governmental establishments pref- 
erence shall be given to honorably discharged 
soldiers, sailors and marines and widows of 
such, it they are qualified to hold such posi- 
tions. 

Sec. 7. That the additional clerks and other 
employes provided for by section 6 shall be 
subject to such special test examinations ae 
the director of the census may prescribe, sub- 
ject to the approval of the United States civil 
service commission, these examinations to be 
conducted by the United States civil service 
commission, to be open to all applicants with- 
out regard to political party affiliations, and 
to be held at such places in each state as may 
be designated by the civil service commission 
Certifications shall be made by the civil service 
commission upon request of the director of the 
census from the eligible registers so estab- 
lished. in conformity with the law of appor- 
tionment as now provided for the classified 
service, and selections therefrom shall be mado 
by the director of the census, in the order of 
rating: Provided. That the requirement as to 
conformity with the law of apportionment shall 
not apply to messenger boys, unskilled labor- 
ers and charwomen: Provided further. That 
hereafter .all examinations of applicants for 
positions in the government service from any 
state or territory shall be had in the Sate 
territory in which such applicant resides, and 
no person shall be eligible for such examina- 
tion or appointment unless he or she shall 
have been actually domiciled in such state or 
territory for at least one year previous to such 
examination: Provided further. That the civil 
service commission shall hold examinations of 
applicants temporarily absent from the places 
t nVt h nf r r. e f al Evidence or domicile in the S3! 
& ? J> ? lumbla and elsewhere in the United 
States where examinations are usuallv 



the requirements of e 
isting law as to legal residence or domicile of 
such applicants: And provided further That 
no p - er * 8 ^ n afflicte d with tuberculosis shall be 
appointed and that each applicant for appoint- 
ment shall accompany his or her application 
with a certificate of health from some reputable 
Physician: And provided further. That in no 
instance shall more than one person be ap- 
pointed from the same family: And provided 
&!ti5 i S*8* the ^te^cies of theTe%- 
ice require, the director may appoint for tem- 
porary employment not exceeding six months* 
duration from the aforesaid list of eligiblea 
those who. by reason of residence or other con- 
ditions. are immediately available- and may 
also appoint for not exceeding six month? 
duration persons having had previous experi- 
ence in operating mechanical appliances in 
census work whose efficiency records in oper- 
ating such appliances are satisfactory to him 
and may accept such records in lieu of the 
civil service examination: And provided fur- 
ther. That employes in other branches of the 
departmental classified service who have had 
previous experience in census work may be 
transferred without examination to the census 
office to serve during the whole or a part of 
the decennial census period and at the end of 
such service the employes so transferred shall 
be eligible to appointment to positions in any 
department held by th^m at date of transfer 
to the census office without examination, but 
no employe so transferred shall within one 
year after such transfer receive higher salary 
than he is receiving- at the time of the trans- 
fer: And provided further. That during- the 
decennial census period and no longer the di- 
rector at the census may fill vacancies in the 



ALMANAC AND YEAR-BOOK FOR 1920. 



101 



permanent force of the census office by the 
promotion or transfer of clerks or other em- 
ployes employed on the temporary force au- 
thorized by section 6 of this act: And pro- 
vided further. That at the expiration of the 
decennial census period the term of service of 
all employes so transferred and of all other 
temporary officers and employes appointed un- 
der the provisions of this act shall terminate. 
and such officers and employes shall not be 
eligible to appointment or transfer into, the 
classified service of the government by virtue 
of their examination or appointment under 
this act: And provided further. That in the 
selection of the additional clerks and employes 
provided for by section 6 the director of the 
census is authorized to use. .so far a* prac- 
ticable, the re-employment registers established 
by executive order of Nov. 26. 1918. and so 
far as the same applies to permanent appoint- 
ments by competition. 

Sec. 8. That the fourteenth census shall be 
restricted to inquiries relating- to population. 
to agriculture, to manufactures, to forestry 
and forest products, and to mines and quar- 
ries. The schedules relating to population 
shall include for each inhabitant the name, 
place of abode, relationship to head of family, 
color, sex, age, conjugal condition, place of 
birth, place of birth of parents, nationality or 
mother tong-ue of all persons born in foreign 
countries, nationality or mother tongue pi 
parents of foreign birth, number of years in 
the United States, citizenship, occupation, 
whether or not employer or employe, whether 
or not engaged in agriculture, school attend- 
ance literacy, tenure of home and the incum- 
brance thereon, and the name and address of 
each blind or deaf and dumb person. 

The schedules relating- to agriculture shall 
Include name, color, sex and country of birth 
of occupant of each farm, tenure, acreage of 
farm acreage of woodland, value of farm and 
improvements, and the incumbrance there9n. 
value of farm implements, number of live 
stock on farms, ranges and elsewhere, and the 
acreage of crops and the quantities of crops 
and other farm products for the year ending 
Dec. 31. next preceding the enumeration. In- 
quiries shall be made as to the quantity of 
land reclaimed by irrigation and drainage ana 
the crops produced: also as to the location and 
character of irrigation and dr linage r;nter- 
prises. and the capital invested in such, enter- 
prises. 

The schedules of inquiries relating to manu- 
factures, to forestry and forest products, and 
to mines and quarries shall include the name 
and location of each establishment; character 
of organization, whether individual, corporate 
or other form; character of business or kind 
of goods manufactured; amount of capital 
actually invested; number of proprietors, firm 
members, copartners and officers, and the 
amount of their salaries; number of employes 
and the amount of their wages; quantity and 
cost of materials used in manufactures: prin- 
cipal miscellaneous expenses; quantity and 
value of products: time in operation during 
the year: character and quantity of power 
used: and character and number of machines 
employed. 

The census of manufactures, of forestry and 
forest products, and of mines and quarries 
shall relate to the year ending Dec. 31, next 
preceding the enumeration of population, and 
shall be confined to manufacturing establish- 
ments and mines and quarries which were in 
active operation during all or a portion of 
that year. The census of manufactures shall 
furthermore be confined to manufacturing es- 
tablishments conducted under what is known 
as the factory system, exclusive of the so-called 
neighborhood, household and hand industries. 

Whenever he shall deem it expedient, the 
director of the census may charge the collec- 



tion of these statistics upon special agents or 
upon detailed employes, to be employed with- 
out respect to locality. 

The number, form and subdivision of In- 
quiries provided for in section 8 shall be de- 
termined by the director of the census. 

Sec. 9. That the director of the census shall. 
at least six months prior to the date fixed for 
commencing the enumeration at the fourteenth 
and each succeeding decennial census, desig- 
nate the number, whether one or more, pi 
supervisors of census for each state, the Dis- 
trict of Columbia, Alaska. Hawaii and Porto 
Rico, and shall define the districts within 
which they are to act; except that the direc- 
tor of the census, in his discretion, need not 
designate supervisors for Alaskn. Hawaii and 
Porto Rico, but in lieu thereof may employ 
special agent? as hereinafter provided. The 
supervisors shall be appointed by the secre- 
tary of commerce upon the recommendation ot 
the director of the census: Provided. That 
the whole number of supervisors shall not ex. 
ceed 400; Provided further. That so far aa 
practicable and desirable the boundaries of 
the supervisors' districts shall con'orm to the 
boundaries of the congressional districts: And 
provided further. That if in any supervisor's 
district the supervisor has not been appointed 
and qualified ninety days preceding the date 
fixed for the commencement of the enumera- 
tion, or if any vacancy shall occur thereafter, 
either through death, removal or resignation 
of a supervisor, or from any other cause, the 
director of the census may appoint a tem- 
porary supervisor or detail an employe of the 
census office to act as supervisor for that 
district. 

Sec. 10. That each supervisor of census shall 
be charged with the performance within hifl 
own district of the following- duties: To con- 
sult with the director of census in regard to 
the division of his district into sul divi- 
sions most convenient for the purpose of th 
enumeration, which subdivisions or enumera- 
tion districts shall be defined and the boun- 
daries thereof fixed by the director of the 
census; to designate to the director suitable 
persons and with his consent to employ such 
pers9ns as enumerators, one or more for each 
subdivision; to communicate to enumerators 
the necessary instructions and directions relat- 
ing to their duties: to examine and scrutinize 
the returns of the enumerators, and in the 
event of discrepancies or deficiencies ap- 
pearing in any of the said returns, to 
use all diligence in causing the same to be 
corrected or supplied; to forward the complet- 
ed returns of the enumerators to the director 
at such time and in such manner as shill be 
prescribed, and to make up and forward to 
tfte director the accounts of each enumerator 
in his district for service rendered, which ac- 
counts shall be duly certified to by the enu- 
merator, and the same shall be certified as true 
and correct if so found by the supervisor, and 
said accounts so certified shall be accepted and 
paid by the director. The duties imposed upon 
the supervisor by this act shall be performed 
in any and all particulars in accordance with 
the orders and instructions of the director of 
the census. 

Sec. 11. That each supervisor of the census 
shall, upon the completion of his duties to the 
satisfaction of the director of the census, re- 
ceive the sum of 81.500, and in addition there- 
to SI for each 1,000 or major fraction of 
1,000 of population enumerated in his district, 
such sums to be in full compensation for all 
services rendered and expenses incurred by 
him: Provided, That of the above-named com- 
pensation a sum not to exceed $600. in the 
discretion of the director of the census, may 
be paid to any supervisor prior to the com- 
pletion of his duties in one or more payments, 
as the director of the census may determine: 



103 



ALMANAC AND YEAR-BOOK FOB 1920. 



Prorided further. That in emergencies arising: 
in connection with, the work of preparation 
for or during: the progress of the enumeration 
in his district or in connection with the re- 
enumeration of any subdivision, a supervisor 
may, in the discretion of the director of the 
census, be allowed actual and recessary tra\ 
eliner expenses and an allowance in lieu of 
subsistence not exceeding- $4 per day during 
his necessary absence from his usual place of 
residence: And provided further, That an ap- 
propriate allowance to supervisors for clerk 
hire may be made when deemed necessary by 
the director of the census. 

Sec. 12. That each enumerator shall be 
charged with the collection in his subdivision 
of the facts and statistics required by the pop- 
ulation and agricultural schedules and such 
other schedules as the director of the census 
may determine shall be used by him in 
connection with the census, as provided 
in section 8 of this act. It shall be 
the duty of each enumerator to visit per- 
sonally each dwelling- house in his siibdi- 
vision, and each family therein, and each indi- 
vidual living- out of a family in any place of 
abode, and by inquiry made of the head of 
each family or of the member thereof deemed 
most competent and trustworthy, or of such 
individual living out of a family, to obtain 
each and every item of information and all 
particulars required by this act, as of date 
Jan. 1 of the year in which the erumeration 
shall be made; and in case no person shall be 
found at the usual place of abode of sxich 
family or individual living out 9f a family, 
competent to answer the inquiries made in 
compliance with the requirements of this act, 
then it shall be lawful for the enumerator to 
obtain the required information as nearly as 
may be practicable from the family or fam- 
ilies or person or persons living nearest to 
such place of abode who may be competent to 
answer such inquiries. It shall be the duty 
also of each enumerator to forward the orig- 
inal schedules, properly filled out and duly 
certified, to the supervisors of his district as 
his returns under the provisions of this act; 
and in the event of discrepancies or deficien- 
cies being discovered in these - schedules he 
hall use all diligence in correcting or supply- 
ing the same. In case an enumeration district 
embraces all or any part of any incorporated 
borough, villa g-e. town or city, and also other 
territory not included within the limits of such 
incorporated borough, village, town or city, it 
ghall be the duty of the enumerator to clearly 
and plainly distinguish and separate, upon the 
population schedules, the inhabitants of such 
borough, village, town or city from the in- 
habitants of the territory not included there- 
in. No enumerator shall be deemed Qualified 
to enter upon his duties until he has received 
from the supervisor of his district to which 
he belongs a commission, signed by the super- 
Tisor. authorizing him to perform the duties 
of enumerator and setting 1 forth the boun- 
daries of the subdivision within which euch 
duties are to be performed. 

Sec. 13. That the territory assigned to each 
supervisor shall be divided into aa many enu- 
meration districts as may be necessary to car- 
ry out the purposes of this act, and in the 
discretion of the director of the census, two 
or more enumeration districts may be given to 
one enumerator and the boundaries of all the 
enumeration districts shall be clearly described 
by civil divisions, rivers, roads, public surveys 
or other easily distinguishable lines: Provided. 
That enumerators may be assigned for the spe- 
cial enumeration of institutions, when desir- 
able, without reference to the number of in- 
aiates. 

Sec. 14. That any supervisor of census may, 
With the approval of the director of the cen- 
sus, remove any enumerator in his district and 



fill the vacancy thus caused or otherwise oc- 
curring. Whenever it shall appear that any 
portion of the census provided for in this act 
has been negligently or improperly taken, and 
is by reason thereof incomplete or erroneous, 
the director of the census may cause such in- 
complete and unsatisfactory enumeration and 
census to be amended or made anew. 

Sec. 15. That the director of the census 
may authorize and direct supervisors of cen- 
sus to employ interpreters to assist the enu- 
merators of their respective districts in the 
enumeration of persons not speaking the Eng- 
lish language, but no authorizations shall be 
given for such employment in any district un- 
til due and proper effort has been made to 
employ an enumerator who can speak the lan- 
guage or languages for which the services of 
an interpreter would otherwise be required. It 
shall be the duty of such interpreters to ac- 
company the enumerators and faithfully trans- 
late the latter's inquiries and the replies 
thereto, but in no case shall any such inter- 
preter perform the duties of the enumerator 
unless commissioned as such by the director 
of the census. The compensation of such in- 
terpreters shall be fixed by the director of thg 
census in advance and shall not exceed $5 per 
day for each day actually and necessarily em- 
ployed. 

Sec. 16. That the compensation of enumera- 
tors shall be determined by the director of 
the census as follows: In subdivisions where 
he shall deem such remuneration sufficient, an 
allowance of not less than 2 nor more than 4 
cents for each inhabitant; not less than 20 
nor more than 30 cents for each establishment 
of productive industry reported: not l. r ss than 
20 nor more than 30 cents for each farm re- 
ported; not less than 20 nor more than 60 
cents for each irrigation or drainage enterprise 
reported, and 10 cents for each barn and in- 
closure containing live stock not on farms. In 
other subdivisions the director of the census 
may fix a mixed rate of not less than f 1 nor 
more than $2 per day. and, in addition, an al- 
lowance of not less than 1 nor more than 3 cents 
for each inhabitant enumerated and not less 
than 15 nor more than 20 cents for each 
farm and each establishment of productive in-> 
dustry reported. In other subdivisions per 
diem rates shall be fixed by the director ac- 
cording to the difficulty of enumeration, hav- 
ing special reference to the regions to be can- 
vassed and the sparsity of settlement or other 
considerations pertinent thereto. The compen- 
sation allowed to an enumerator in any such 
district shall not be less than $3 nor more 
than $6 per day of eight hours' actual field 
work, and no payment shall be made for time 
in excess of eight hours for any one day. The 
subdivisions or enumeration districts to which 
the several rates of compensation shall apply 
shall be designated by the director of the r->n- 
sus at least two weeks in advance of the pnu- 
meration. No claim for mileage or traveling 
expenses shall be allowed any enumerator in 
either class of subdivisions except in extreme 
cases, and then only when authority has been 
previously granted by the director of the cen- 
sus; and the decision of the director as to the 
amount due any enumerator shall be final: 
Provided, That within the limits of continental 
United States each supervisor to be appointed 
or selected under this act shall be an actual 
resident of the district, and each enumerator 
to be appointed or selected under this act 
shall, BO far as practicable, be an actual resi- 
dent of the subdivision within which his du- 
ties are to be performed: but an enumerator 
may be appointed if he be an actual resident 
of the city, township or other civil division of 
which the subdivision in which his duties are 
to be performed is a part. 

Sec. 17. That in the event of the death of 
any supervisor or enumerator after his ap- 



ALMANAC AND YEAR-BOOK FOR 1920. 



103 



pointment and entrance on his duties, the di- 
rector of census is authorized to pay to the 
widow or legal representative of such super- 
visor or enumerator such sum as he may deem 
just and fair for the services rendered by such 
supervisor or enumerator. 

Sec. 18. That special agents may be ap- 
pointed by the director of the census to carry 
out the provisions of this act and of the act 
to provide for a permanent census office, ap- 
proved March 6. 1902. and acts amendatory 
thereof or supplemental thereto: and such spe- 
cial agents shall perform such duties in con- 
nection with the enforcement of said acts as 
may be required of them by the director of the 
census. The special agents thus appointed 
shall receive compensation at rates to be fixed 
by the director of the census, such compensa- 
tion, however, not to exceed $6 per diem ex- 
cept as hereinafter provided: Provided, That 
during 1 the decennial census period the director 
of the census may fix the compensation of not 
to exceed twenty-five special agents, who shall 
be persons of known and tried experience in 
statistical work, at an amount not to exceed 
*10 per diem: Provided further. That the di- 
rector of the census may in his discretion fix 
the compensation of special agents on a piece- 
price basis without limitation as to the 
amount earned per diem : And provided further. 
That the special agents appointed under this 
section shall be entitled to necessary travel- 
ing: expenses and an allowance in lieu of sub- 
sistence not to exceed $4 per diem during nec- 
essary absence from their usual places of resi- 
dence: but no pay or allowance in lieu of sub- 
sistence shall be allowed special agents when 
employed in the census office on other than the 
special work committed to them, and no ap- 
pointments of special agents shall be made for 
clerical work: And provided further. That the 
director of the census shall have power, and is 
hereby authorized, to appoint special agents 
to assist the supervisors whenever he may 
deem it proper, in connection with the work 
of preparation for, pr during the progress of. 
the enumeration or in connection with the re- 
enumeration of any district or a part thereof: 
or he may, in his discretion, employ for this 
purpose any of the permanent or temporary 
employes of the census office: and the special 
agents and employes of the census office so ap- 
pointed or employed shall perform such duties 
in connection with the enforcement of this act 
as may be required of them by the director 
of the census or by the supervisors of the dis- 
tricts to which they are assigned, and when 
engaged in the work of enumeration or re- 
enumeration shall have like authority with 
and perform the same duties as the enumera- 
.tors in respect to the subjects committed to 
them under this act. 

Sec. 19. That every supervisor, supervisor's 
clerk, enumerator, interpreter, special agent, or 
other employe shall take and subscribe to an 
oath or affirmation, to be prescribed by the 
director of the census.: All appointees and em- 
ployes provided for in this act shall be ap- 
pointed or employed and examined, if examina- 
tion is required by this act, solely with ref- 
erence to their fitness to perform the duties 
required of them by the provisions of this 
act and without reference to their political 
party affiliations. 

Sec. 20. That the enumeration of the popu- 
lation required by section 1 of this act shall 
be taken as of the first day of January, and it 
shall be the duty of each enumerator to com- 
mence the enumeration of his district on the 
day following, unless the director of the cen- 
sus in his discretion shall defer the enumera- 
tion in said district by reason of climatic or 
other conditions which would materially inter- 
fere with the proper conduct of the work; but 
in any event it shall be the duty of each enu- 
merator to prepare the returns hereinbefore 
required to be made and to forward the same ' 



to the supervisor of his district within thirty 
days from the commencement of the enumer- 
ation of his district: Provided. That in any 
city having 2,500 inhabitants or more under 
the preceding census the enumeration of the 
population shall be completed within two 
weeks from the commencement thereof. 

Sec. 21. That if any person shall receive or 
secure to himself any fee. reward, or compen- 
sation as a consideration for the appointment 
or employment of any person as supervisor, 
enumerator or clerk or other employe, or shall 
in any way receive or secure to himself any 
part of the compensation paid to any super- 
visor, enumerator, clerk or other employe, he 
shall be deemed guilty of a felony and upon 
conviction thereof shall be fined not more than 
$3.000 and be imprisoned not more than fiv 
years. 

Sec. 22. That any supervisor, supervisor's 
clerk, enumerator, interpreter, special agent or 
other employe who, having taken and sub- 
scribed to the oath of office required by this act. 
shall, without justifiable cause, neglect or refuse 
to perform the duties enjoined on him by this act 
shall be deemed guilty of a misdemeanor and 
upon conviction thereof shall be fined not ex- 
ceeding $500: or if he shall, without the au- 
thority of the director of census, publish or 
communicate any information coming into his 
possession by reason of his employment under 
the provisions of this act, or the act to rrovide 
for a permanent census office or acts amenda- 
tory thereof or supplemental thereto, he shall 
be guilty of a felony and shall upon convic- 
tion thereof be fined not to exceed $1,000 or 
be imprisoned not to exceed two years, or both 
so fined and imprisoned in the discretion of 
the court: or if he shall willfully and know- 
ingly swear or affirm falsely as to the truth 
of any statement required to be made or sub- 
scribed by him under oath by or under author- 
ity of this act or of the act to provide for 
a permanent census office or acts amendatory 
thereof or supplemental thereto, he shall be 
deemed guilty of perjury, and unon conviction 
thereof shall be fined not exceeding $2,000 or 
imprisoned not exceeding five years, or both; 
or if he shall willfully and knowingly make 
a false certificate or a fictitious return he shall 
be guilty of a felony and upon conviction of 
either of the last named offenses he shall be 
fined not exceeding $2.000 or be imprisoned 
not exceeding five years or both; or if any per- 
son who is pr has been an enumerator shall 
knowingly or willfully furnish or cause to be 
furnished, directly or indirectly, to the director 
of the census or to any supervisor of the cen- 
sus any false statement or false information 
with reference to any inquiry for which he 
was authorized and required to collect inior- 
mation he shall be guilty of a felony and upon 
conviction thereof shall be fined not exceed- 
ing $2.000 or be imprisoned not exceeding flva 
years or both. 

Sec. 23. That it shall be the duty of all per- 
sons over 18 years of a-ge when requested by 
the director of the census or by any supervi- 
sor, enumerator or special agent or other em- 
ploye of the census office, acting- under the 
instructions of the said director, to answer cor- 
rectly, to the best of their knowledge, all ques- 
tions on the census schedules applying- to them- 
selves and to the families to which they belong- 
or are related, and to the farm or farms of 
which they or their families are the occupants; 
and any person over 18 years of age who. un- 
der the conditions hereinbefore stated, shall re- 
fuse or willfully neglect to answer any of these 
questions, or shall willfully give answers that 
are false, shall be guilty of a misdemeanor and 
upon conviction thereof shall be fined not ex- 
ceeding $100. 

And it is hereby made unlawful for any In- 
dividual, committee or other organization of 
any kind whatsoever to otter or render to any 



104 



ALIIANAO AND YEAR-BOOK FOR 1920. 



supervisor, supervisor's clerk, enumerator, in- 
terpreter, special agent or other officer or em- 
ploye of the census office engaged in making 
an enumeration of population, either directly 
or indirectly, any suggestion, advice or assist- 
ance of any kind, with the intent or purpose 
of causing an inaccurate enumeration, of popu- 
lation to be made, either as to the number of 
persons resident in any district or community 
or in any other respect; and any individual or 
any officer or member of any committee or 
other organization of any kind whatsoever, who 
directly or indirectly offers or renders any such 
suggestion, advice, information or assistance, 
with such unlawful intent or purpose, shall.be 
guilty of a misdemeanor and upon conviction 
thereof shall be fined not exceeding $5.000. 

And it shall be the duty of every owner, pro- 
prietor, manager, superintendent or agent of a 
hotel, apartment house, boarding or lodging 
house, tenement or other building, when re- 
quested by the director of the census or by any 
supervisor, enumerator, special agent or other 
employe of the census office, acting under the 
instructions of the said director to furnish the 
names of the occupants of said hotel, apart- 
ment house, boarding or lodging house, tene- 
ment or other building, and to give thereto 
free ingress and egress to any duly accredited 
representative of the census office, so as to 
permit of the collection of statistics lor census 
purposes, including the proper and correct enu- 
meration of all persona having their usual 
place of abode in said hotel, apartment house, 
boarding or lodging house, tenement or other 
building: and any owner, proprietor, manager, 
superintendent or agent of a hotel, apartment 
house, boarding or lodging house, tenement or 
other building who shall refuse or willfully 
neglect to give such information or assistance 
under the conditions hereinbefore stated shall 
be guilty of a misdemeanor, and upon convic- 
tion thereof shall be fined not exceeding $500. 

Sec 24. That it shall be the duty of every 
owner, official, agent, person in charge or as- 
sistant to the person in charge, .of any com- 
pany, business, institution, establishment, reli- 
gious body or organization of any nature what- 
soever, to answer completely and correctly to 
the best of his knowledge all questions relat- 
ing to his respective company, business, institu- 
tion, establishment, religious body or other or- 
ganization or to records or statistics in his offi- 
cial custody, contained on any census schedule 
prepared by the director of the census under 
the authority of this act or of the act to pro- 
vide for a permanent census office, approved 
March 6, 1902. or of acts amendatory thereof 
or supplemental thereto; and any person violat- 
ing the provisions of this section by refusing 
or willfully neglecting to answer any of said 
questions or by willfully giving answers that 
are false, shall be guilty of a misdemeanor and 
upon conviction thereof shall be fined not ex- 
ceeding- $10,000 or imprisoned for a period not 
exceeding one year, or both so fined and im- 
prisoned. 

Sec. 25. Tliat the information furnished un- 
der the provisions of the next preceding section 
shall be used only for the statistical purposes 
for which it is supplied. No publication shall 
be made by the census office whereby the data 
furnished by any particular establishment can 
be identified, nor shall the director of the cen- 
eua permit any one other than the. sworn 
emplpyes of the census office to examine the 
individual reports. 

Sec. 26. That all fines and penalties imposed 
by this act may be enforced by indictment or 
information in any court of competent jurisdic- 
tion. 

Sec. 27. That the director of the census may 
authorize the expenditure of necessary sums 
for the actual and necessary traveling expenses 
of the officers and employes of the census office. 
Including an allowance in lieu of subsistence 



not exceeding $4 per day during their neces- 
sary absence from the census office or instead 
of such an allowance their actual subsistence 
expenses, not to exceed $5 per day; and he 
may authorize the incidental, miscellaneous 
and contingent expenses necessary for the car- 
rying out of this act, as herein provided and 
not otherwise, including advertising in news- 
papers, the purchase of manuscripts, books of 
reference and periodicals, the rental of suffi- 
cient quarters in the District of Columbia and 
elsewhere and the furnishing thereof and ex- 
penditures necessary for compiling, printing, 
publishing and distributing the results of the 
census, the purchase of necessary paper and 
other supplies, the purchase, rental, exchange, 
construction and repair of mechanical appli- 
ances, the compensation of such permanent and 
temporary clerks as may be employed under 
the provisions of this act and the act establish- 
ing the permanent census office and acts amend- 
atory thereof or supplemental thereto and all 
other expenses incurred under authority con- 
veyed in this act. 

Sec. 28. That the director of the census is 
hereby authorized to make requisition upon 
the public printer for such printing as may 
be necessary to carry out the provisions of 
this act, to wit: Blanks, schedules, circulars, 
pamphlets, envelopes, work sheets and other 
items of miscellaneous printing; that he is fur- 
ther authorized to have printed by the public 
printer, in such editions as the director may 
deem necessary, preliminary and other census 
bulletins and final reports of the results of the 
several investigations authorized by this act or 
by the act to establish a permanent census 
office and acts amendatory thereof or supple- 
mental thereto and to publish and distribute 
said bulletins and reports. 

Sec. 29. That all mail matter, of whatever 
class or weight, relating to the census and ad- 
dressed to the census office or to any official 
thereof and indorsed "Official business, census 
office," shall be transmitted free of postage and 
by registered mail if necessary and so marked: 
Provided, That if any person shall make use of 
such indorsement to avoid the payment of 
postage or registry fee on his or her private 
letter, package or other matter in the mail, the 
person so offending shall be guilty of a misde- 
meanor and subject to a fine of $300. to be 
prosecuted in any court of competent jurisdic- 
tion. 

Sec. 30. That the secretary of commerce, 
whenever he may deem it advisable, on request 
of the director of the census, is hereby author- 
ized to call upon any other department or 
office of the government for information per- 
tinent to the work herein provided for. 

Sec. 31. That there shall be in the year 
1925 and once every ten years thereafter, a 
census of agriculture and live stock, which 
shall show the acreage of farm land, the acre- 
age of the principal crops and the number and 
value of domestic animals on the farms and 
ranges of the country. The schedule employed 
in this census shall be prepared by the director 
of the census. Such census shall be taken as 
of the first day of January and shall relate 
to the preceding calendar year. The director 
of the census may appoint enumerators or spe- 
cial agents f9r the purpose of this census in 
accordance with the provisions of the perma- 
nent census act. 

Sec. 32. That the director of the census be. 
and he is hereby, authorized and directed to 
collect and publish for the years 1921. 1923. 
1925 and 1927. and for every tenth year after 
each of said years, statistics of the products of 
manufacturing industries: and the director '.a 
hereby authorized to prepare such schedules as 
in his judgment may be necessary. 

Sec. 33. Tha* the director of the census be. 
and he is hereby, authorized, at his discretion 
upon the written request of the governor oi 



ALMANAC AND YEAR-BOOK FOB 1920. 



105 



any state or territory or of a court of record, 
to furnish such governor or court of record 
with certified copies of so much of the pop- 
ulation or agricultural returns as may he re- 
quested, upon the payment of the actual cost 
of making 1 such copies and $1 additional for 
certification: and that the director of the cen- 
sus is further authorized, in his discretion, to 
furnish to individuals such data from the pop- 
ulation schedules as may be desired for Ken<.>a 
logical or other proper purposes, upon pay- 
ment of the actual cost of searching- the rec- 
ords and SI for supplying 1 a ce.tificatc; and 
that the director of the census is authorized 
to furnish transcripts of tables and other rec- 
ords and to prepare special statistical com 
pilations for state or local officials, private 
concerns or individuals upon the payment of 
the actual cost of such work: Provide], how- 
ever. That in no case shall information fur- 
nished under the authority of this act be used 
to the detriment of the person or persons to 
whom such information relates. All moneys 
hereafter received by the bureau of the census 
in payment for labor and materials used in 
furnishing 1 transcripts of census records or spe- 
cial statistical compilations from such records 
shall be deposited to the credit oi the appro- 
priation for collecting 1 statistics. 

Sec. 34. That the act establishing the per- 
manent census office, approved March 6. 19U~. 
and acts amendatory thereof and supplemental 
thereto, except as herein amended, shall remain 
in full force. That the act entitled "An act 
to provide for the thirteenth and subsequent 
decennial censuses." approved July 2. 1909. 
and acts amendatory thereof, and all other 
laws and parts of laws inconsistent with the 
provisions of this act are hereby repealed. 
(Approved March 3. 1919.) 

JUDICIAL SALARIES. 

Section 2 of the act entitled "An act to cod- 
ify, revise and amend the laws relating 1 to the 
judiciary." approyed March 3. 1911. be. and 
the same hereby is. amended so as to read as 
follows : 

"Sec. 2. Each of the district judges, includ- 
ing 1 the judges in Porto Rico, Hawaii and 
Alaska exercising 1 federal jurisdiction, shall 
receive a salary of 87,600 a year, to be paid 
in monthly installments." 

Sec. 2. That section 118 of the act aforesaid 
be. and the same is hereby, amended to read 
as follows: 

"Sec. 118. There shall be in the second, 
seventh and eighth circuits, respectively, four 
circuit judges: in the fourth circuit, two cir- 
cuit judges, and in each of the other circuits 
three circuit judges, to be appointed by the 
president, by and with the advice and consent 
of the senate. All circuit judges shall receive 
a salary of $8,500 a year each, payable month- 
ly. Each circuit judge shall reside within 
hi circuit. The circuit judges in each circuit 
shall be judges of the Circuit Court of Appeals I 
in that circuit, and it shall be the duty of 
each circuit judge in each circuit to Bit as 
one of the judges of the Circuit Court of Ap- 
peals in that circuit from time to time accord- 
ing to law: Provided. That nothing in this 
section shall be construed to prevent any cir- 
cuit judge holding District court or otherwise. 
as provided for and authorized m other sec- 
tions of this act." 

Sec. 3. That the judges of the Supreme 
court of the District of Columbia shall rec-eive 
salaries the same as salaries provided by this 
act to be paid to judges of District courts of 
the United States, and such salaries shall 
be paid as now provided by law. The judges 
of the Court of Appeals of the District of 
Columbia shall receive salaries the same as 
the salaries provided by this act to be paid 
to judges of the Circuit Court of Appeals of 
the United States, and such salaries shall be 
paid aa now provided by law. / 



Sec. 4. That section 136 of the act afore- 
said be, and the same is hereby, amended so 
aa to read as follows: f 

"Sec. 136. The Court of Claims established 
by act of Feb. 24. 1855. shall be continued. 
It shall consist of a chief justice and four 
judges, who shall be appointed by the pres- 
ident by and with the advice and consent of 
the senate, and hold their offices during good 
behavior. Each of them shall take an oath to 
support the constitution of the United States 
and to discharge faithfully the duties of hia 
officfc. The chief justice shall be entitled to 
receive an annual salary of $8.000. and each 
of the other judges an annual salary of 
$7,500. payable monthly from the treasury." 
Sec. 5. That the judges of the United State* 
Court of Customs Appeal shall receive salaries 
equal in amount to the salaries provided by 
this act to be paid judges of the Circuit Court 
of Appeals of the United States, payable 
monthly from the treasury. 

Sec. 6. That section 260 of the act afore- 
said be. and the same is hereby, amended so 
as to read as follows: 

"Sec 260. That when any judge ol anv 
court of the United States, appointed. to hold 
his office during good behavior, resigns his 
office after having held a commission or com- 
missions as judge of any such court or courts 
at least ten years continuously, and having at- 
tained the age of 70 years, he shall, dvring the 
residue of his natural life, receive the salary 
which is payable at the time of his resiernri- 
tion for the office that he held at the time of his 
resignation. But. instead of resigning, any judge 
oi her than a justice of the Supreme court, 
who is qualified to resign under the foregoing 
provisions, may retire, upon the salary < 
which he is then in receipt, from regular active 
service on the bench, and the president 
shall thereupon be authorized to appoint a suc- 
cessor; but a judge so retiring may never- 
theless be called upon by the senior circuit 
judge of that circuit and be by him authorized 
to perform such judicial duties in such circuit 
aa such retired judge may be willing to under- 
take, or he may be called upon by the chief 
justice and be by him authorized to. perform 
such judicial duties in any other circuit aa 
such retired judge may be willing to under- 
take or he may be cared upon either by the 
presiding judge or senior judge of any other 
such court and be by him authorized to per- 
form such judicial duties in such court aa 
such retired judge may be willing to undertake 
"In the event any circuit judge, or district 
judge, having so held a commission or com- 
missions at least ten years continuously, and 
having attained the age of 70 years as afore- 
said shall nevertheless remain in office, and 
not resign or retire as aforesaid, the president, 
if he finds any such judge is unable to dis- 
charge efficiently all the duties of his office by 
reason of mental or physical disability of per- 
manent character, may. when necessary for the 
efficient dispatch of business, appoint, by and 
with the advice and consent of the senate, an 
additional circuit judge of the circuit or dis- . 
trict judge of the district to which such dis- 
abled judge belongs. -And the judge so retir- 
ing voluntarily, or whose mental or physical 
condition caused the president to appoint an 
additional judge, shnll be held nnd treated as 
if junior in commission to the remaining judges 
of said court, who shall, in the order of the 
seniority of their respective commissions, exer- 
cise such powers and perform snch duties as 
by law may be incident to seniority. In . dis- 
tricts where there may be more than one district 
judge, if the judges or a majority of t^-m can- 
not agree upon the appointment of officials of 
the court to be appointed by such judges, then 
the senior .judge shall have the power to make 
such appointments. 

"Upon the death, resignation or retirement 



ALMANAC AND YEAR-BOOK FOB 1920. 



of any circuit or district judg-e. so entitled to 
resign, following the appointment of any addi- 
tional judg^ as provided in this section, thi 
vacancy caused by such death, resignation or 
retirement of the said judge so entitled to re- 
sign shall riot be filled." 

Sec. 7. That this act shall take effect and be 
in force on pnd after the first day of the 
month next following ita approval. (Approved, 

Feb. 25. 1919.) 

FEDERAL RESERVE ACT AMENDED. 

That that part of the first paragraph of sec- 
tion 7 of the federal reserve act, which reads as 
follows: "After the aforesaid dividend claims 
have been fully met. all tho net earnings ahull 
be paid to the United States as a franchise t"X 
except that one-half of such net earnings shall 
be paid into a surplus fund until it shall 
amount to 40 per centum of the paid-in cap- 
ital stock of such bank," be amended to read 
as follows: 

"After the aforesaid dividend claims have 
been fully met, the net earnings shall be paid 
to the United States aa a franchise tax except 
that the whole of such net earnings, including 
those for the year ending Dec. 31, 1918. 
Bhall be paid into a surplus fund until it shall 
amount to 100 per centum of the subscribed 
capital stock of such bank, and that there- 
" after 10 per centum of such net earnings shall 
be paid into the surplus." 

Sec. 2. That that part of section 10 of the 
federal reserve act whch reads as follows: "The 
members of said board, the secretary of the 
treasury, the assistant secretaries of the treas- 
ury and the comptroller of the currency, shall 
be ineligible during the time they are in office 
and for two years thereafter to hold any office, 
position or employment in any member bank," 
be amended to read as follows: 

"The secretary of the treasury and the comp- 
troller of the currency shall be ineligible dur- 
ing the time they are in office and for two 
years thereafter to hold any office, position or 
employment in any member bank. The ap- 
pointive members of th>e federal reserve board 
shall be ineligible during- the time they are in 
office and for two years thereafter to hold any 
office, position or employment in any member 
bank, excepit that this restriction shall not 
apply to a member who has served the full 
term for which he was appointed." 

Sec. 3. That section 11 ol the federal reserve 
act as amended by the ac* of Sept. 7. 1916. 



be further amended by striking out the whole 
of subsection (m) and by substituting 1 therefor 
a subsection to read as follows: 

" (m) Upon the affirmative vote of not less 
than five of its members, the federal reserve 
board shall have power to permit federal 
reserve banks to discount for any member 
bank notes, drafts or bills of exchange bear- 
ing the signature or indorsement of any on* 
borrower in excess of the amount permitted by 
section 9 and section 13 of this act. but in no 
case to exceed 20 per centum of the member 
bank's capital and surplus: Provid-d. how- 
ever, that all such notes, drafts or bills of ex- 
change discounted for any member bank in 
excess of the amount permitted under such 
sections shall be secured by not less than a 
like face amount of bonds or notes of the 
United States issued since April 2i. 1917. or 
certificates of indebtedness of the United 
States: Provided further, that the provisions 
of this subsection (m) shall not be operative 
after Dec. 31. 1920." 

Sec. 4. That section 5172. revised statutes 
of the United States, be amended to read as 
follows : 

"Sec. 5172. That in order to furnish suit- 
able notes for circulation, the comptroller of 
the currency shall, under the direction of the 
secretary of the treasury, cause plates and 
dies to be engraved, in the best manner to 
guard against counterfeiting and fraudulent 
alterations, and shall have printed therefrom 
and numbered such quantity of circulating 
notes in blank or bearing engraved signatures 
of officers, as herein provided, of the denom- 
inations of $1, $2, $5, $10, $20, $50, $100, 
$500 and $1.000, as may be required to supply 
the associations entitled to receive the same. 
Such notes shall express upon their face that 
they are secured by United States bond's de- 
posited with the treasurer of the United 
States, by the written or engraved signatures 
of the treasurer and register, and by the im- 
print of the seal of the treasury; and shall 
also express upon their face the promise of 
the association receiving the same to pay on 
demand, attested by the written or engraved 
signatures of the president or vice-president 
and cashier; and shall benr such devices and 
such other statements and shall be in euch 
form as the secretary of the treasury shall, 
by regulation, direct." (Approved March 3, 
1919.) 



FLAG OF THE UNITED STATES. 

Executive order of May 29. 1916. 



It Is hereby ordered that national flags and 
union jacks for all departments of the govern- 
ment, with the exception noted under (a), shall 
conform to the following proportions: 

Hoist (width) of flng, 1. 

Fly (length) of flag, 1.9. 

Hoist (width) of union, 7-13. 

Fly (length) of union .78. 

Width of each stripe, 1-13. 

(a). Exception: The colors carried by troops 
and camp colors shall be the sizes prescribed for 
the military service (army and navy). 

Limitation of the number of sizes: With the 
exception of colors rnder note (a) the sizes of 
flags manufactured or purchased for the govern- 
ment departments will be limited to those with 
the following hoists: 

(1), 20 feet; (2), 19 feet (standard): (3). 
14.35 feet; (4), 12.19 feet; (5), 10 feet; (6), 8.94 
feet; (7), 5.14 feet; (8), 5 feet; (9), 3.52 feet; 
(10), 2.90 feet; (11), 2.37 feet; (12), 1.31 feet. 



Union jacks: The size of the jack shall be the 
size of the union of the national flag with which 
It is flown. 

The national flag of the United States now 
consists of thirteen alternate red and white 
stripes, representing the original thirteen states, 
and a blue field on which are forty-eight white 
stars arranged In six rows of eight stars each, 
representing the forty-eight states now consti- 
tuting the nnion. The last two stars were 
added In 1912 when New Mexico and Arizona 
were officially admitted as states. 

Laws are in force In some of the states for- 
bidding the desecration or mutilation of the flag 
or Its use in any way for advertising purposes. 
A federal law forbids the use of the national 
flag on trade-marks. 

The national flag was officially adopted by 
congress June 14, 1777. Accordingly June 14 
Is now generally observed as Flag day. 



The largest reflecting: telescope In the world 
Is that, at the Canadian government laboratory 
on Little Sanitch hill, six miles from Victoria. 
B. C.. the oblective having a measurement of 
seventy-two Inches. The largest refracting tele- 



LARGEST TELESCOPES IN THE WORLD. 



scope is that at the Yerkes observatory at Wil- 
liams Bay, Wis. It has an object glass meas- 
uring forty inches. The glass for the Cana- 
dian teleseone was made in Belgium and pol- 
ished in Pittsburgh. Pa. 



ALMANAC AND YEAR-BOOK FOR 1930. 



107 



FIRST AERIAL FLIGHT ACROSS THE ATLANTIC. 



The NC-4, a Curtiss seaplane, wag the first 
aircraft to cross the Atlantic ocean under us 
own power all the way and the credit lor this 
historic event belongs to the United States 
navy. The flight was made in May. 1919. 
under varied weather conditions, over a course 
beginning at Rockaway beach. Long 1 Island, 
and ending at Plymouth, England, the ocean 
crossing proper being from Trepassey bay. 
Newfoundland, to Lisbon. Portugal, by way of 
the Azores. Lieutenant-Commander AlL-ert C. 
Bead, U. S. N., was in command of the craft. 

Careful plans far the first cross-ocean flight 
were made by the navy department. Destroyers 
were stationed at intervals of about fiity miles 
along the whole route to assist the flyers in 
keeping their course and to come to their 
rescue in case of accident. Ample supplies 
of gasoline and oil were provid-d at the vari- 
ous terminals. The most competent and ex- 
perienced men available were selected as com- 
manders, pilots, engineers and radio operators 
and arrangements for reliable weather reports 
were made. Nothing was left undone to- make 
the venture a success. 



veloped in one of the four engines early in th 
morning- but the journey was continued with, 
the other three engines until 2 :50 in the after- 
noon, when another motor gave out. Then th 
plane was brought to tha surface of the water 
about 100 miles northeast of Cap Cod. The 
radio apparatus was also out of order. Th 
sea was calm and the plane was able to pro- 
ceed on tha water to Chatham, M'ass.. where 
she arrived at 7 a. m.. Friday and laid up for 
repairs. 

Ona day was spent by the NC-1 and NC-3 in 
Halifax and then on Saturday morning. May 
10, they resumed the flight with Trepassey 
bay. Newfoundland, as the objective. The dis- 
tance to be covered was 460 nautical mile* 
(529 statute miles). The NC-1 left at 8:44, 
and at 9:01 the NC-3 was under way. Lieu- 
tenant-Commander Bellinger and his five com- 
panions on the NC-1 came through without 
any mishap, arriving at Trepassey bay at 4 :14 
p. m., and making a perfect "landing." Tha 
time of the fl.ght was 6 hours and 56 minute*. 
There was some adverse wind, but tha aver- 
age speed was a little more than sixty-fiv* 




L.New "iork Herald Service. .. 
LIEUTENANT-COMMANDER A. C. BEAD AND THE NC-4. 



Three of the navy's latest seaplanes, the 
NC-1, NC-3 and NC-4. were used in the flight. 
The NC-3 was the flagship and was in charge 
of Commander John N. Towers, U. S. N, 
Lieutenant-Commander Patrick N. Bellinger. 17. 
S. N.. had charge of the NC-1 and Lieutenant- 
Commander Albert Gushing Read. U. S. N.. of 
the NC-4. The start was made from the naval 
air station on Rockaway beach opposite Bar- 
ren island, L. I., at 9:59 o'clock Thursday 
morning. May 8. the fir=t objective being Hali- 
fax. N. S.. 540 nautical miles (622 statute 
miles) d ; stant. The course was along the 
south shore of Long island, over Monomy point 
to the Massachusetts coast, along that coast 
as far as Chatham, thence across the Bay of 
Fundy to Yarmouth, N. S.. and then along the 
Nova Scotian coast to Halifax. The NC-1 and 
the NC-3 a nved at Halifax at 8 o'clock in 
the evening, local time, or 7 o'clock New York 
time, having covered the 540 nautical miles 
in nine hours flat. The weather conditions 
were perfect until Nova Scotia was reached. 
Then cross winds were encountered, but no 
serious delay was pxperienr>d. 

Luck was not with the NC-4 on the first leg 
Of the flight. Trouble due to overheating de- 



miles an hour. The NC-3 after traveling fifty 
miles developed a defective propeller and Corn- 
m?.nder Towers turned back to get a new one. 
The hydroplane reached the cruiser Baltimoze, 
stationed at Halifax, at 11 o'clock. A new 
propeller was fitted on in place of the central 
propeller, which was shifted to the starboard 
shaft, where the trouble had occurred. At 
12:40 the plane rose from the water and after 
an uneventful flight arrived at Trepassey bay 
at 8 o'clock in the evening. 

Several days were passed by the plane* in 
Trepassey bay in preparing for the longest ley 
of the flight that from Newfoundland to the 
Azores, a diatanca of 1,350 miles. In the 
meantime the NC-4 at Chatham, Mass.. had 
been receiving a complete overhauling and it 
w t as Wednesday. May 14. before the flight wa 
rcsumrd by Lieutenant-Cornmanddr Road and 
his crew. On that day at 9:16 a. m., Chatham 
time, it set out for Halifax. 3^0 miles away, 
and with a favoring wind arrived there at 2:11 
p. m.. the average speed be ng more than 
eig-hty-flve miles an hour. On the following 
morning a,t 10 :03. local time, the craft started, 
but owing to a slight engine trouble wa 
forced to descend and return, lor repairs. Tk 



108 



ALMANAC AND YEAR-BOOK FOB 1920. 



were speedily effected and at 12:47 p. m. a 
fresh start was made. This time all went well 
and Trepassey bay was reached at 6:41, Hali- 

On Friday evening-. May 16. the three sea- 
planes lelt Trepassey bay for the Azores under 
g-ood weather conditions. They started almost 
simultaneously, the NC-3 at 6:06 New York 
time, the NC-4 at 6:07 and the NC-1 at 6:09. 
In less than five minutes they had disappeared 
from the view of the hundreds of watchers 
on shore and were flying rapidly in a south- 
easterly direction. F.om that time on until 
near the close of the flight they were in touch 
by wireless with the score or m9re of navy 
patrol ships stationed at regular int2rvals all 
the way from Newfoundland to the Azores. 
These vessel.? reported to shore stations and 
the navy department in Washing-ton was in 
touch with the seaplanes almost the whole 

Lieutenant-Commander Bead's NC-4! which 
had experienced so much trouble in the first 
part of the journsy. had all the luck in this 
the longest jump of the trip. It l;d almost 
from the start and lost sight of the other 
planes before midnight. The first part of the 
night was dark, but the stars could be seen 
end the various destroyers were located by 
star shells and searchlights. Badio messages 
were sent and received without trouble. An 
altitude of between 800 and 1,800 feet was 
maintained and though considerable "bumpy" 
air was encountered the conditions were gen- 
erally favorable and an average spe;d of ninety 
knots an haur was made until the wind be- 
came less favorable. The moon appeared soon 
after midnight, making things look brighter, 
and at 5:45 (Greenwich time) dawn cam?. 
The men did not sleep at all during the night. 
but remained on watoh all the time. They 
were supplied with sandwiches, chocolate and 
candy and had coffee in thermos bottles. At 8 
o'clock fog was encountered and from then 
on the plane had to change direction and alti- 
tude frequently to avoid cloud banks. At 
11 :27 the southern end of Flores island was 
sighted and it was found that the airship was 
forty-five miles off its course. At 1 :04 p. m., 
the northern end of Fayal island was sighted 
a.nd at 1 :23 the craft alighted near the cruiser 
Columbia at the port of Horta. Fayal. It had 
been decided to make for Ponta Delgada. but 
the fog made it inadvisable to continue 
farther than Horta. The elapsed time was 15 
hours 18 minutes and the average speed 81.7 
knots. 

In the meantime the NC-1 and the NC-3 had 
not been equally fortunate, the fog bringing 
disaster to both. On the NC-1. commanded by 
Lieutenant-Command ar Patrick N. Bellinger, 
everything ran smoothly through the night 
and the early morning hours. Then about the 
middle of the forenoon thick fog was encoun- 
tered. For a time the plane flew above the 
clouds, tut nothing could be seen below and 
the course was lost. Commander Bellinger de- 
cided to come to the surface of the water and 
at 13:10 (9:10 a. m. New York time) alighted. 
The ocean was very rough and it seemed for 
some time as if the NC-1 would go down. It 
was badly brttercd. but managed to keep 
afloat until ths steamer Ionia came up at 
19:20 (3:20 New York time) and took the 
imperiled men aboard and brought them to 
Horta. The destroyer Fairfax attempted to 
salvage the NC-1. but the heavy seas made 
towing impossible and the NC-1 finally sank 
off the island of Corvo. 

Commander Towers' crew in the flagship 
NC-3 had an even more thrilling experience 
than had that on the NC-1. The first part 
of the fl ght was similar to that of the other?. 
Bain squalls and rough air were encountered 
and after flying for fifteen and a half hours 
the commander decided to come down to the 
surface of the water to get a sextant observa- 
tion. It was discovered too late that the seas 
were running s high that it was impossible 



to take the air again. The position of the 
plane was sixty miles southeast of the patrol 
ships and abput fiity miles south of the island 
of Corvo. The high seas damaged the plane 
seriously, breaking the lower left wing, the 
tail and the lower elevator. The port pontoon 
was carried away and for several hours the 
situation was very gloomy for Towers and his 
men. The waves ran thirty feet high, the 
wind was strong) and away from the land and 
the water was nearly two feet deep in the 
hull. This was Sunday, May 18. The strug- 
gle was continued throughout that day and 
until the morning of the 19th. when cond tiona 
were a little better. The NC-3 managed to 
progress along the surface and at 10:21 land 
was sighted. It proved to be th3 island of 
St. Michael (San Miguel), the largest of the 
Azores, on which Ponta Delgada is situated. 
The seaplane proceeded slowly along the coast 
and finally was seen and reported to the world, 
which had become anxious as to the fate of 
Commander Towers and his men. Seven miles 
out of Ponta Delgada the destroyer Harding 
came out and offered assistance, but the NC-4 
came into port under her own power. The 
craft was too badly damaged to be repaired 
and was dismantled. 

Both the NC-1 and the NC-3 being- out of 
the running, it devolved upon the NC-4 to 
win the race alone. It left Horta at 12:40 
p. m., Greenwich time, on Tuesday. May 20. 
and arrived at Ponta Delgada at 1 :20 p. m. 
Here a delay occurred on account of some re- 
pairs that had to be made, but chiefly on ac- 
count of adverse weather conditions, and it 
was not until Tuesday. May 27. that the flight 
was resumed. The start was made at 10:18 
a. m.. and at 4:02 p. m.. the NC-4 arrived at 
the harbor of Lisbon, Portugal. 800 knots 
away, and came to a stop near the U. S. 
cruiser Boch:ster. The first airplane flight 
across the Atlantic had been successfully ac- 
complished. The arrival of the NC-4 at Lisbon 
was witnessed by thousands of people and was 
greeted with ringing of bells and blowing- oi 
whistles by all the ships in the harbor. Lieu- 
tenant-Commander Be"d and his companions 
received hearty congratulations from President 
Wilson. Secretary of the Navy Daniels and 
many others. 

On Friday. May 30. the NC-4 left Lisbon for 
Plymouth. England, but engine trouble devel- 
oped and a land ng had to be made at the 
mouth of the Mondego river. So much time 
was lost in making repairs and in waiting for 
high tide to enable the craft to rise from the 
shallow water that only 225 miles more could 
be made before nightfall, when a stop was 
made at Ferrol. Spain. Leaving Ferrol at 6:40 
the next morning. May 31. the NC-4 crossed 
the bay of Biscay and following the French 
coast crossed the channel and arrived at Ply- 
mouth at 2 :26 p. m. Here the aviators were 
accorded another warm greeting by British 
naval, military and municipal authorit'es and 
representatives of the royal air force. After a 
I brief rest aboard the American cruiser Aroos- 
took, which had come to meet them. Com- 
mander Bead and his comrades were taken 
ashore, where they were officially welcomed by 
Mayor Brown, who said: 

"It is with profound gratitude that I here 
to-day on behalf of old Plymouth, from which 
the Mayflower sailed 300 years ago. welcome 
you after your tremendous and wonderful 
flight over the waters separating us. I think 
I can speak with the voice of England in ex- 
pressing great admiration for your achieve- 
ment and in welcoming to these shores our 
American cousins. Your flight to-day brings 
our two great countries together in the warm- 
est fellowship. G-ntlemen. I salute you and 
welcome you to England." 

At the mayor's suggestion the crew of the 
NC-4 stood with him on the M.ayflower stone 
to be photographed. On the following day the 
aviators went to London, where at the Pad- 
dington station they were, met and cheered 



ALMANAC AND YEAR-BOOK FOR 1920. 



109 



by a tremendous crowd. The British 
royal air force joined with American naval 
men in London to welcome Commander Read 
and his men and, forming a procession, took 
them to the Aero club and later to the Hen- 
don flying field. In the evening they were 
guests of the royal air force at a dinner. 
Juno 4 Commanders Towers, Read and Bel- 
linger were received by President Wilson in 
Paris, who said he was glad to shake hands 
with them and to tell them that he. the navy 
and all Americans were proud of them. Re- 
turning to London on June 5 the American 
naval aviators were the guests of Maj.-Gen. 
Seely, undersecretary for war, at a luncheon 
in the house of commons. The prince of 
Wales. Lord Birkenhead. James W. Lowther. 



the earl of Reading-. Winston Spencer Churchill 
and Field Marshal Sir Douglas Haig were 
ent. 



_jiose on the NC-4. who made the historic 
flight across the Atlantic were: Lieutenant- 
C9mmander Albert Gushing 1 Read, commander; 
Lieut. Walter Hinton and Lieut. Elmer F. 
Stone, pilots: Ensign Herbert Charles Rodd. 
radio operator: Lieut. James L. Breese and 
Chief Special Mecharuc E. C. Rhodes, engineers. 



Pilots are in hull just forward of g-asoline 

Complete sets of instruments provided for 
pilots, including one compass for each pilot. 

Navigating station is in front end of boat hull. 
Navigator is provided with chart board, 
charts and ordinary navigating 1 instruments, 
including compass and sextant. 

Complete wireless installation, including tele- 
graph and telephone and wireless direction in- 
dicator, is provided. System should give a 
radius of approximately 300 miles while in 
the air and of 100 to 150 miles while on 

Electric current is furnished by electric genera- 
tor operated by a wind-driven propeller. 
Current is delivered to storage batteries. In 
addition to operating wireless set. storage 
batteries operate complete lighting system for 
interior of boat and for wing tip and tail 
lights as well as lights for night landing. 

Wireless operator and engineer are located in 
main after-compartment just aft of gasoline- 
tanks. Each is provided with complete in- 
strument board. 

Cruising speed of boats, about 72 miles per 
hour. 



Record of Crossing. 
Course. Date. Distance. 

Trepassey-Horta May 16-17 1.200 

Horta-Fo-nta Delgada M.ay 20 150 

Ponta Deigada-Liston May 27 800 

Trepassey to Lisbon 2.150 

* Nautical miles, t Nautical miles per hour. 



Time, t Speed. 
15:18 78.4 
1:45 86.7 
82.1 



9:44 
26: 



47 80.3. 



Facts About the Seaplanes. 

Wing span from tip to tip. 126 feet. 

Upper wing from tip to tip. 114 feet. 

Aileron projections beyond wing- tips. 6 feet 
on either side. 

Lower wing span. 94 feet. 

Width of wings. 12 feet. 

Distance between wings. 14 feet at center and 
12 feet at outer tips of lower wing-. 

Over-all length from front end to the rear 
end. 68 feet 3% inches. 

Length of hull, 44 feet 9 inches. 

Wing area. 2.380 square feet. 

Weight of flying boat (empty), including- 
wireless installation and all navigating in- 
struments. 15,100 pounds. 

Weight full load flying condition. 28.500 
pounds. 

Percentage of useful load to total load, that is. 
load not a portion of structure or equip- 
ment, 47 per cent. 

Weight carried per square foot of wing- sur- 
face. 12 pounds. 

Estimated speed at full load. 79 nautical 
miles per hour. 

Estimated speed at light load, 84 nautical 
miles per hour. 

Horsepower of four Liberty engines. 1.600. 

Number of gasoline tanks, nine in hull, one 
in upper wing- above boat hull. 

Capacity of gasoline tanks. 200 gallons for 
each hull tank and 90 g-allons for gravity 
feed tank in upper wing. 

Weight of gasoline system. 6 pounds per gal- 
lon of gasoline. 

Weight of engines, 825 pounds each. 

Weight of boat hull (empty). 2,650 pounds. 

Area of ailerons, 265 square feet. 

Area of stabilizers. 267.6 'square feet. 

Area of elevators. 240.1 square feet. 

Area of rudders, 69 square feet. 

Displacement of wing- tip pontoons, 1,800 
pounds each. 

Weight of wing- tip pontoons. 95 pounds each. 

Gasoline pumps are wind driven by email 
wooden propellers and are in duplicate; an 
auxiliary hand-operated gusoline pump is 
provided. 

Flying control is of the dual control Deper- 
dussin system with sid>e-by-side seating-. 



Gasoline consumption at cruising speed, about 

650 pounds average per hour. 
Total gasoline carried, about 11,400 poundr- 
Cruising radius without wind, about 1,476 

nautical miles. 

Lubricating oil capacity, about 900 pounds. 
Crew and provisions, about 1,000 ppunds. 
Crew, five men two pilots, one navigator, one 

wireless operator and one engineer. 

HAWKER-GRIEVE ATTEMPT. 

Harry G. Hawker. Australian aviation pilot, 
and Lieutenant-Commander Mackenzie Grieve, 
navigator, left the east coast of Newfoundland 
at 5:55 p. m.. Greenwich tima (1:55 p. m. 
New York time), Saturday, May 18, 1919. in 
a Sopwith airplane in an attempt to fly across 
the Atlantic to Ireland, a distance of approxi- 
mately 1,980 miles, for a prize of $50.000 
offered by the London Daily Mail. With favor- 
able weather they hoped to reach the other 
side in about twenty hours. The machine they 
used was a Sopwith biplane with a wing- 
spread of forty-six feet six inches and a length 
from radiator to rudder of thirty-one feet. It 
was provided with a Rolls-Royce engine of 375 
horsepower capable of turning the crankshaft 
1.800 times per minute and carried 340 gal- 
lons of gasoline. 

Hawker and Grieve arrived at St. John's. 
N. F.. March 30. assembled thair machine at 
M'ount Pearl, a few miles outside the city, and 
then waited for favorable weather. This was 
slow in coming, for when conditions were good 
locally they were otherwise at saa, or the 
reverse was the case. Even when the start 
was finally made the reports from the ocean 
were not .satisfactory, but Hawker and Grieve 
were tired of waiting 1 and in addition they 
wanted to reach England before the American 
naval flyers could do so. They mad-3 a 
successful start and disappeared on the east- 
ern horizon. From Sunday. May 18, to 
Sunday, May 25. nothing was heard of the 
daring aviators and they were griven up as 
lost. Then the world was electrified by the 
announcement that they had been picked UP 
alive and well, some 1.100 miles out from 
Newfoundland and 780 miles from Ireland by 
the little Danish freight steamer Mary, bound 



110 



ALMANAC AND YEAB-BOOK FOR 1920. 



from New Orleans and Norfolk for Aarhuus, 
Denmark. Having- no wireless outfit aboard, 
ths captain ol the Mary could not inform the 
world ol the rescue until hie ship was opposite 
the Butt of Lewis, in the Orkneys north of 
Scotland, where the information was signaled 
to the shore that the missing- men were 
aboard. A little later the British admiralty 
ent out a destroyer which landed the aviators 
at Thurso, Scotland. May 26. On the follow- 
ing 1 day they arrived in London and were re- 
ceived with great enthusiasm and shown every 
honor. They were taken to Buckingham 
palace, where "King George conferred on them 
the insignia of the air force cross. At a 
luncheon given in their honor by the Daily 
Mail in London May 28 Mr. Hawker made a 
speech in the course of which he referred to 
the feat ol the American naval aviators in 
a manner which caused some resentment. He 
afterward joined in greeting 1 the Americans 
on their arrival in London and explained that 
his remarks had been misunderstood. This re- 
stored goxxl feeling 1 and closed the incident. 

In telling of their experiences on the flight 
Hawker and Grieve said they encountered ioe 
immediately aftr leaving Newfoundland. They 
rose to a hedg-ht of about 15,000 feet, but 



FIRST CROSSING OF ATLANTIC BY 
A DIRIGIBLE. 

The British rigid dirigible balloon, the R-34. 
was the first craft of its kind to cross the 
Atlantic ocean. It started from East Fortune. 
Scotland, at 1 :48 a. m.. July 2. 1919, and 
moored at Roosevelt field. Mineola. L. I., at 
9:54 a. m.. July 6. The distance covered was 
about 3.2OO miles and the time consumed was 
108 hours. The craft carr.td a crew of 31 
persons, including 1 a stowaway. The return 
trip was begun at 11 :55 p. m., July 9. and 
ended at Pulham. England, at 7:02 a. m.. July 
13. The distance traveled on the eastward 
journey was about 3.000 miles and the time 
consumed 79 hours. The faster time made 
was due to better weather conditions. 

On the outward journey the craft had a fol- 
lowing wind for a time and g-ood progress was 
made over Scotland and Ireland, the average 
altitude maintained being 1.200 feet. After- 
ward to avoid clouds the R-34 ascended to 
4.000 and 5,000 feet altitude. When off New- 
foundland an area of depression was encoun- 
tered, with adverse winds, necessitating- the use 
of all the engines and cutting into the reserve 
supply of petrol. On July 4, at 12:50 p. m.. 




[Copyright. Western Newspaper Union.] 
THE R-34. THE FIRST DIRIGIBLE BALLOON TO FLY ACROSS THE ATLANTIC. 



even here they encountered a heavy storm of 
wind and rain. Alter they had been five and 
a half hours out they had trouble with the 
water circulation system for cooling the engine 
and they were compelled to fly at a lower alti- 
tude. This improved things for a time, but 
at the end of ten and a half hours from the 
start the trouble increased and they decided 
that they must change their course so as to 
get above the main shipping route. After 
flying two and a half hours longer they sighted 
the Danish steamer and came to the surface 
of the sea. This was rough and it was an 
hour and a half before they were rescued. 
The airplane was abandoned where it alighted 
in latitude 50:20. longitude 29:30. The under- 
carriage had been dropped soon after leaving 
Newfoundland to lessen the wind pressure on 
the machine. 

When Hawker and Grieve started on their 
flight another team of British airmen. Capt. 
Frederick P. Raynham, pilot, and Charles W. 
F. Morgan, navigator, attempted to follow 
their example, but the Martinsyde machine 
upon which they pinned their hopes was 
overloaded with gasoline and. instead of ris- 
ing-, it plunged into the ground and was 
wrroke<!. Both men were injured, thougrh not 
seriously. 



the navigators caught their first sight of land 
far ahead and Newfoundland was dimly seen 
in the fog. The crossing from Scotland to 
Newfoundland through fog- and squalls had 
been made in 59 hours. 

When Cape Canso. Nova Scotia, was reached 
at 7 a. m., July 5, severe head winds were 
encountered. These were avoided to some 
extent by changing the course and better 
progress was made. The fuel began to run 
low. but it was decided to continue on until 
the destination was reached, if there was any 
chance of doing so. Good fortune and the 
skill of the navigators triumphed and the 
voyage wa>s completed without mishap. The 
first passenger to land was Maj. John E. M. 
Pritchard, who reached the ground after a 
parachute jump of 2.000 feet. 

The officers who made this adventurous first 
trip in a dirigible balloon across the Atlantic 
were Bng.-Gen. E. M. Maitland. senior officer 
of the British air fleet, who traveled as an 
admiral does in his flagship: Maj. G. H. Scott, 
commanding officer: Capt. G. S. Greenland, 
second officer: Lieut. H. F. Luck, third officer; 
Lieut. J. D. Shotter. engineer officer; Lieut. R. 
F. Durrant. wireless officer: Maj. J. E. M. 
Pritchard. Maj. G. G. H. Cook. Capt. Guy 
Harris, weather expert, and Lieutenant -Com- 



ALMANAC AND YEAR-BOOK FOR 1920 



111 




[Scientific American.] 
ROUTE OF THE E-34 FROM: EUROPE TO THE UNITED STATES. 



mander Zachary Lansdowne, of the United 
States navy, who traveled -a.e a passenger and 
representative of America. 

Description of the E-S4. 
Type, rigid dirigible. 
Length, 639 feet. 
Beam, 79. 
Height. 90 feet. 
Gondolas, 5. 

Motors. 5 (Sunbeam-Maori). 
Gas capacity. 2.200.00O cubic feet. 
Lifting 1 capacity, 30 ton. 
Petrol carried, 4,000 g-allons. 
Oil carried. 2,070 pounds. 
Sped. 40 to 70 miles per hour. 
Radius of wireless, 1.500 miles. 
Cruising: radius, 5,000 miles. 
Cost. $2,500,000. 

FIRST NONSTOP FLIGHT ACROSS THE 
ATLANTIC. 

The first nonstop airplane flight across the 
Atlantic ocean was mad^ on June 14-15, 1919, 
by the British aviators Capt. John Alcock and 
Lieut. Arthur Whitten Brown, in a Vickers- 
Vimy biplane. The course was from a point 
near St. John's. Newfoundland, to Cliidsn, 
Ireland, a distance of approximately 1,880 
miles. The coast line of Newfoundland was 
crossed at 5:28 p. m.. Saturday. June 14, and 
the Irish coast line at 9 :25 a. m. on Sunday, 
June 15. The flight from coast to coast thus 
took 15 hours and 57 minutes. The great 
epeed was made possible by a favorable wind 
all the way across, although other conditions 
were extremely unfavorable. A great deal of 
fogr was encountered, tog-ether with gleet, hail 
and snow. The air epeed indicator jammed 



through sleet freezing- on it. In telling- of his 
experiences Capt. Alcock said: 

"After the firet hour of the flight we got 
into clouds and mist. We weie between layers 
of clouds and could see neither sea nor sky. 
One lot of clouds was 2,000 feet up and one 
6,000 feet. It was impossible to get our drift. 
So we flew on our original course until 3 
a. m.. when we struck a patch of clear sky 
and Lieut. Brown got the position. We went 
on steadily until the weather started to ret 
thick again about 4 or 5 a. m. We could see 
nothing- and the bank of fog- was extremely 
thick. When the speed indicator jammed I 
did not know exactly what I was doing-. We 
did some comic stunts then. I believe, we 
looped the loop and by accident we did a steep 
spiral. It was very alarming-. We had no 
sense of horizon. We came down quickly 
from 4,000 feet until we saw the water very 
near. That gave me my horizon again and 
I was all right. 

"The airspeed indicator had begun to work 
as the result of the deep dive. We climbed 
after that and got on fairly w.ll until we got 
to 6,000 feet, when we found fog- once more. 
We went higher and saw the moon and one 
or two stare. We never saw the sun rise. We 
climbed up to ll.OOO feet and encountered 
hail and snow. The machine was covered 
with ice and it remained like that until an 
hour before we landed. My radiator shutter 
and Water temperature indicator were- covered 
with ice for four or five hours and Lieut. 
Brown had to climb up continually to chip 
the ice off with a knife. It was a terrible 
trip. We never saw a boat and got no wire- 
less messages at all. 




SiiOWlNU ROUTES OF THE NC-4. ALCOCK AND BROWN AND HAWKER 
AND GRIEVE. 



112 



ALMANAC AND YEAR-BOOK FOR 1920. 



-We eaw land about 9:15 a. m. when we 
suddenly discovered the coast. It was great 
to do that and we were very much pleased 
that our job was over. We saw two little 
islands which must have been Eashal and 
Turbot. We came along- and got to Ardbear 
bay and when we saw the wireless mast we 
knew exactly where we were. We flew along 
Sd looked for a place to land We passed 
over Clifderv village and saw what looked like 
a lovely meadow, but on landing- we found it 
to be, a bog and the plane was badly dam- 

Alcock and Lieut. Brown were given 
$50.000) prize offered by the 
ay London for the first trans- 

atlantic flight and received the congratulations 
of King ofoige Lord Northcliffe, Hawker and 
Grieve Commander Read and many other 



the 10.000 ( 
Daily Mail of 



tTwnfX' the Atlantic wa* 
crossed was a Vickers-Vimy machine with two 
Rolls-Royce 350 horsepower engines, an over- 
all length of 42 feet 8 inches, an overall 
height of 15 feet 3 inches and a span of 67 
feet It was one of the regular standard type 
of British bombing planes with an approxi. 



won the D S. C. and held the record for long 



.ved at the Quidividi 
's N. P.. at 11:45 



LOSS OF U. S. DIRIGIBLE C-5. 
The United States navy dirigible C-5. in 
command of Lieutenant -Commander Emery W. 
Coll. left Montauk Point. N. 3T., May 14. 
1919. at 8 a. m., and arri 
anchorage near St. John's 
a. m. the next day. Late in the afternoon 
of the same day it was torn from its moor- 
ings with no one aboard and blown out to 
soa. It was not recovered. It had been the in- 
tention to cross the Atlantic either by way of 
the Azores or directly to the British isles 
and the plan would probably have been car- 
ried out but for the accident. 



FIRST CROSSINGS OF ATLANTIC OCEAN. 
By sailing vessel The Santa Maria. Spanish, 

commanded by Christppher Columbus. Time. 

70 days. (The Atlantic between Norway and 

Greenland was crossed by Norwegian sailors 

before the year 1000.) 

By steamship The Savannah, American. Sa- 
vannah to Liverpool, May 24 to June 20. 

1819. Time. 25 days. 
By hydroplane The NC-4. American, from 

Trepassey, N. F.. to Lisbon. Portugal. May 

16-17. 1919. Flying time, 26 hours 47 

minutes. 
By airplane Vickers-Vimy biplane. British. 

from St. John's. N. F., to Clifden. Ireland. 

June 14-15. 1919. Time. 15 hours 57 

minutes. 
By rigid dirigible The R-34. British, from. 

East Fortune, Scotland, to Long Island. 

N. Y. Time. 108 hours. 



Sow ei &oUandr in" 1886."of America^ 'pa^Jftl: 
In the war he was an observer for the royal 
flying corps and was wounded and taken pris- 
oner by the Germans. 

ATTEMPT TO ASSASSINATE PREMIER CLEMENCEAU 

One of the sensations of the peace confer- 
ence- in Paris was the attempt made by an an- 
archist Emile Cottin, to assassinate Premier 
Georges Clemenceau. The clearest account of 
the crime was contained in the charge brought 
against Cottin in the trial which was held be- 
foYe the Third Court-martial on March 14, 
1919. The accusation was as follows: 

"On Feb. 19 last the people of Paris learned 
with emotion shared by France and the whole 
world that an abominable outrage had been 
perpetrated on M.. Chmenceau. About 8:45 
a. m. the prime minister .left his home. 8 
Rue Franklin, for the ministry of war. On 
the box by the chauffeur was the staff secre- 
tary. M. Decaudin. At the angle of the Boule- 
vard Delesscrt. a short distance away, the ca-r 
veered to the left. At that moment a f a r 
young man of middle stature, wearing a mack- 
intosh and a soft felt hat, sprang from be- 
hind a shelter and fired a revolver of large 
caliber at the car. 

"The first bullet pierced both the windows 
and hit a policeman on the opposite pavement. 
The chauffeur put on full speed, while M. 
Decaudin jumped off to arrest the assassin. 
who continued to run alter the car, firing nine 
more bullets and only stopping when he had 
emptied the revolver. All these shots struck 
the car the first three slanting and the rest 
in the rear. The third bullet hit M. Clemen- 
ceau piercing his overcoat above the left 
shoulder, but it got no farther than his shirt. 
The prime minister had the presence of mind 
to crouch down, and this probably saved his 
life. The projectiles were deadened by having 
to traverse wood and upholstering, and were 
stopped by the overcoat, but the fourth the 
one that wounded M. Clemenceau was fired 
slantwise and struck him in the shoulder. 



traveling from 
shoulder-blade. 



left to right towards the 



The assailant -was arrested and taken to 
the police station, whilst the car returned 
with M. Clemenceau <o the Rue Franklin. 
Medical aid was prompt, but it was impossi- 



ble to diagnose the wound until it had been 
examined radiographically. This was done on 
the following morn.ng. and it was found that 
a bullet had lodged in the lung. Thanks to 
his energy and robust constitution, M. Clem- 
enceau recovered Quickly, and a week later, 
on Feb. 26, took his first drive; and the next 
day he resumed his labors at the ministry of 
war and the peace conference. 

"On being examined, the assailant gave his 
name as Emile Cottin, born at Creil. March 
14, 1896. a discharged sokLer and a carpenter 
by trade. He is a militant libertaire. well- 
known in anarchist circles under the name of 
Milou. and has already been sentenced three 
times for antimilitarism and for inciting sol- 
dier* to disobedience. He at once admitted 
premeditation, and did not regret his crime. 
He had been watching the Boulevard Deles- 
sert since 7 o'clock in the morning, and had 
in his pocket a clip with ten bullets and also 
four loose bullets. When asked for his mo- 
tives for his act, he replied calmly that he 
was an individualist anarchist, and had re- 
solved to suppress M. Clemenceau as injurious 
to the future of the proletariat. This state- 
ment he repeated to Capt. Bouchardson. the 
reporter of the Third Court-martial, who has 
had the case in hand, and who has taken only 
a fortnight to make investigations with re- 
gard to piossible accomplices and the sanity 
of Cottin, and to examine witnesses." 

The proceedings before the court-martial 
were brief, as the defendant admitted that he 
had tried to kill the premier. He said he was 
an antimilitarist, an antipatriot and aga'nst 
all constituted authority. He gloried in the 
deed he had done and declared that he fa- 
vored bolshevism. Capt. Mornet, the prose- 
cutor, asked for the death penalty on the 
ground that there had been premeditation and 
no mitigating circumstances. By a unani- 
mous vote the members of the court sentenced 
Cottin to death. 

On April 8 President Poincare, on the rec- 
ommendation of 'M. Clemenceau, commuted the 
sent nee to ten years' imprisonment. 



ALMANAC AND YEAR-BOOK FOR 1920. 



113 



THE SHERMAN ANTITRUST LAW. 

Passed by the 51st congress and approved July 2. 1890. 



Section 1. Every contract, combination in 
the form of trust or otherwise or conspiracy 
in restraint of trade or commerce among- the 
several states or with foreign nations is hereby 
declared to be illegal. Every person who shall 
make any such contract or engage in any such 
combination or conspiracy shall be deemed 
guilty of a misdemeanor, and on conviction 
thereof shall be punished by fine not exceeding 
$5,000 or by imprisonment not exceeding one 
year, or by both said punishments, in the dis- 
cretion of the court. 

Sec. 2. Every person who shall monopolize 
or attempt to monopolize or combine or con- 
spire with any person or persons to monopo- 
lize any part of the trade or commerce among 
the several states or with foreign nations shall 
be deemed guilty of a misdemeanor, and oil 
conviction thereof shall be punished by fine 
not exceeding $5,000 or by imprisonment not 
exceeding one year, or by both said punish- 
ments, in the discretion of the court. 

Sec. 3. Every contract, combination in form 
of trust or otherwise or conspiracy in restraint 
of trade or commerce in any territory of the 
United States or of the District of Columbia, 
or in restraint of trade or commerce between 
any such territory and another, or between 
any such territory or territories and any state 
or states or the District of Columbia or with 
foreign nations, or between the District of 
Columbia and any state or states or foreign, 
nations, is hereby declared illegal. Every per- 
son who shall make any such contract or en- 
gage in any such combination or conspiracy 
shall be deemed g-uilty of a misdemeanor, and 
on conviction thereof shall be punished by fine 
not exceeding $5,000 or by imprisonment not 
exceeding- one year, or by both said punish- 
ments, in the discretion of the court. 

Sec. 4. The several Circuit court- of the 
United States are hereby invested with juris- 
diction to prevent or restrain violations of this 
act; and it shall be the duty of the reveral 
district attorneys of the United States, in 
their respective districts, under the direction 
of the attorney -general, to institute proceedings 
in equity to prevent and restrain such viola- 
tions. Such proceedings may be by way of 
petition setting forth the case and praying- that 
such violation shall be enjoined or otherwise 
prohibited. When the parties com lained of 
shall have been duly notified of such petition 
the court shall proceed as soon as may be to 
the hearing and determination of the case; 
and pending such petition and before final de- 
cree the court may at any time mako such 
temporary restraining order or prohibition as 
shall be deemed just in the premises. 

Sec. 5. Whenever it shall appear to the court 
before which any proceeding under section 4 
of this act may be pending that (the ends of 
justice require that other parties should be 
brought before the court, the court may cause 
them to be summoned, whether they reside in 
the district in whi^'i the court is held or 
not: and subpoenas to that end may be served 
in any district by the marshal thereof. 

Sec. 6. Any property owned under any con- 
tract or by any combination or pursuant to 
any conspiracy (and being the subject thereof) 
mentioned in section 1 of this act and being in 
the course of transportation from one state to 
another or to a foreign country shall be for- 
feited to the United -States and may be seized 
and condemned by like proceedings as those 
provided by law for the forfeiture, seizure and 
condemnation of property imported into the 
United States contrary to law. 

Sec. 7. Any person who shall be injured in 
his business or property by any other person 
or corporation by reason of anything forbid- 
den or declared unlawful by this act may sue 
therefor in any Circuit court of the United I for national purposes." 



States in the district in which the defendant 
resides or is found, without respect to the 
amount in controversy, and shall recover three- 
fold the damages by him sustained and the 
cost of suit, including a reasonable attorney's 
fee. 

Sec. 8. That the word "person" or "per- 
sons" wherever used in this act be deemed to 
include corporations and associations existing- 
under or authorized by the laws of either the 
United States, the laws of any of the terri- 
tories, the laws of any state or the laws of 
any foreign country. 

THE MONROE AND DRAGO DOCTRINES. 

The "Monroe Doctrine" was enunciated by 
President Monroe in his message to congress 
Dec. 2. 1823. Referring- to steps taken to ar- 
range the respective rights of Russia, Great 
Britain and the United States on the north- 
west coast of this continent, the president went 
on to say: 

"In the discussions to which this interest has 
given rise, and in the arrangements by which 
they may terminate, the occasion has been 
deemed proper for asserting-, as a principle in 
which the rights and interests of the United 
States are involved, that the American conti- 
nents, by the free and independent condition 
which they have assumed and maintained, are 
henceforth not to be considered as subjects for 
future colonization by any European power. 
* * * We owe it. therefore, to candor and 
to the amicable relations existing- between the 
United States and those powers to declare that 
we should consider any attempt on their part 
to extend their system to any portion of this 
hemisphere as dangerous to our peace and 
safety. With the existing- colonies or depend- 
encies of any European power we have not 
interfered and shall not interfere. But with 
the g-overnments who have declared their in- 
dependence and maintain it, and whose inde- 
pendence we have, on great consideration and 
on just principles, acknowledged, we could not 
view any interposition for the purpose of op- 
pressing- them or controlling in any other man- 
ner their destiny by any European power in 
any other light than as the manifestation of 
an unfriendly disposition toward the United 

DRAGO DOCTRINE. 

When in the winter of 1902-03 Germany. 
Britain and Italy blockaded the ports of Ven- 
ezuela in attempt to make the latter country 
settle up its debts Dr. L. F. Drago, a noted 
jurist of Argentina, maintained that force can- 
not be used by one power to collect money 
owing to its citizens by another power. Prom- 
inence was given to the contention by the fact 
that it was officially upheld by Argentina and 
favored by other South American republics. 
The principle embodied has become generally 
known as the "Drago doctrine." 

LODGE RESOLUTION. 

In connection with the reported attempt of 
Japan to obtain land for the establishment of 
a naval base in Magdalena bay, on the west- 
ern coast of Mexico, the senate of the United 
States adopted the following- resolution Aug. 
2. 1912: 

"Resolved. That when any harbor or other 
place in the American continents is so situ- 
ated that the occupation thereof for naval or 
military purposes might threaten the com- 
munications or the safety of the United States, 
the government of the United States could not 
see without grave concern the possession oi 
such harbor or other place by any corppration. 
or association which has such relation to 
another government, not American, as to give 
that government practical power of control 



114 



ALMANAC AND YEAR-BOOK TOR 1920. 



DEATH OF ANDREW CARNEGIE. 



Andrew Carnegie, multimillionaire and phi- 
lanthropist, died at his summer home. Shadow 
Brook, at New Lenox. Mass., at 7:10 o'clock 
on the morning of Monday. Aug. 11. 1919. 
after an illness of three days from bronchial 
pneumonia. He was born on Nov. 25. 1835, 
at Dunfermline, Scotland, and was therefore 
at the time of his death in his 84th year. Mr. 
Carnegie came with his father to America in 
1846 and gradually worked his way up from 
bobbin boy in a Pittsburgh linen mill to a 
steel manufacturer possessing the second larg- 
est fortune in America and one of the largest 
in the world. Before going into the steel busi- 
ness he was a telegraph operator, manufac- 
turer of sleeping- cars and an investor in oil 
properties. Becoming interested in building 
iron bridges, he united with Henry Phipps and 
Thomas Miller in making structural iron. In 
1868 he introduced the Bessemer steel process 
in the United Slates and this led to his estab- 
lishing, in partnership with others, seven large 
steel plants in Pittsburgh and vicinity, these 
being subsequently incorporated into the Car- 
negie Steel company. In 1901 he sold out to 
the United States Steel company, the corn- 
bitted plants bringing $420,000.000. His per- 
sonal fortune at that time was estimated at 
nearly $500.000.000 and at the time of his 
death it was estimated that the fortune still 
stood at about that figure in spite of the fact 
that up to June 1. 1918. he had given away 
or made grants amounting to nearly $350.- 
700.000. 

According to a statement issued by the Car- 
negie Endowment for International Peace the 
arilts and grants by Andrew Carnegie and the 
Carnegie Corporation of New Yorls up to June 
1. 1918. aggregated $350.695.360. The bulk 
of the amount, or $288,743.360, represented 
gifts within the United States. No gifts and 
donations made since June 1. 1918. were em- 
braced in the computation, but it was explained 



960.364.808 



20,363.010 

6.248.309 

125.000.000 



29.250.000 



26,719,380 
22.300,000 
10.540,000 

10,000.000 

10.000.000 

10.000.000 

4.000.000 

8.750.000 

2,025.000 

1,500.000 



1,000.000 



Free public library buildings 
[2.811J 

Colleges- 
Library buildings. $4.065, 699.27 
Other buildings... 4,672.186.92 

Endowment 9,977.588.92 

Other purposes... 1.647.535.00 
Total colleges 

Church organs [7.689] 

Carnegie Corp. of New York 

Carnegie Foundation for Advance- 
ment of Teaching- [including 1 
$1.000.000 to Teachers' Insur- 
ance and Annuity association] . 

Carnegie institute [including $13,- 
31. 431 Carnegie Inst. of Tech- 
nology] 

Carnegie Inst.. of Washington... 

Carnegie hero funds 

Carnegie endowment for interna- 
tional peace 

Scottish univereit'es* trust 

United Kingdom trust 

Steel workers' pensions 

Dunfermline trust 

Church Peace union 

Hague Peace palace 

Endowments for institutes at 
Braddock, Pa.: Homestead. Pa.: 
and Duquesne. Pa 



Int'l Bureau of Amer. Bepub- 

lies [Pan.-Am-r. bldg.] ......... $850.000 

Engineers' btJlding .............. 500.000 

King- Edward's hosp. fund ........ 500,000 

Church 'Pension fund .............. 324,744 

Simplified spelling- boaxds ......... 280.000 

Central American Peace palace 

Lcourt of justice] .............. 200.000 

Study of methods of American- 

ization ........................ 190,000 

Koch institute, Berlin ............. 120,000 

New York Zoological society ..... 118.000 

New York Aesociat-om for the 

Blind ........................... 114,000 

American Library association ---- 100,000 

St. Andrew's society .............. 100,000 

Iron and Steel Inst.. London ...... 89.000 

Pittsburgh Kingsley House aeso- 

cdation ........................ 79.000 

Northampton. Mass.. Home Cul- 

ture club ...................... 77.000 

Foreign students' friendly rela- 

tionf* committee ............... 70.000 

Sorbonne [Mine. Cure fund] ..... 250.000 

Scots' Charitable society. Boston, 

Mass ........................... 30.000 

War grants 

Red Cross ............ $1.500.000 

32 cantonment li- 
brary bldVs ........ 320,000 

Knights of Columbus 250.000 

Y. M. C. A ......... :. 250.000 

National Research 

Council ............. 150.000 

Nan Security league) 150.000 

* vv< r V > A ----^ ...... J-UU.ouu 

War Camp Com- 

V r n ^ inlt ?' -i ....... J'"i Q.QQO 

National Bo a rd of 

M i \ oa 1 1 Examiners. 22.500 
,,. Total war r ^ rant8 . vy 2.792.500 
Miscellaneous [compr.sing Na- 

t"al Civic federation Bureau 



1,050.900 



ity Organization society. Ora- 
torio society. Boy Scouts of 
America. Harwick mine disaster 
relief fund, etc.J ................. 



Grand total 350.695,653 

Of the above total $288.743.360 constitute 
gifts within the United States. 

Of the total amount $49.818.450 had beem 
appropriated from the revenue of Carnegie 
Corporation of New York. 

Mr. Carnegie was survived by his wife, born 
Louise Whitfield: his daughter Margaret, wife 
of Ensign Roswcll Miller; three nephews, 
Andrew. Morris and William C. Carnegie of 
New York, ind a niece. Mrs. Ricketson of 
Boston. The funeral took place- at Shadow 
Brook, the summer home in which he died, 
and the burial at Sleepy Hollow cemetery. 
Tarrylown. N. Y. 

Because not only of his philanthropic activ- 
ity but on account of his literary efforts Mr. 
Carnegie was honored with degrees by insti- 
tutions of learning and was decorated by 
France and Holland. Besides a number of 
magazine articles Mr. Carnegi* wrote sevem 
books: "An American Four-in-Hand in Great 
Britain" (1883). "Around the World" (1884). 
"Triumphant Democracy" and "The Gospel of 
Wealth." "The Empire of Business." "The Life 
of James Watt." and "Problems of To-day." 



CROPS ON IRRIGATED FARMS. 



Tear. Acres. Value.* 

1910 475.000 $12.500000 

1911 560.000 13.000.000 

1912 645.000 14,500.000 

1913 700.000 16.000.000 

* Value of crops. 



Year. Acres. Value.* 

1914 770.000 $16.500000 

1915 857.000 19.000.000 

1916 1.010.000 35.000.000 

1917 1.030,000 67,000,000 



ALMANAC AND YEAR-BOOK FOR 1920. 



US 



Theodore Roosevelt, twenty-sixth president 
of the United States, died at his home on 
Sagamore Hill. Oyster Bay NY at 4:15 
o'clock on the moraine of Jan. 6. 1919. 
end came while he was asleep and was due 



DEATH OF THEODORE ROOSEVELT. 



. suffering from an 

attack of inflammatory rheumatism for about 



eood .Pirit, and 



4am. his man. who occupied an 

room noticed that, while sleeping quietly. Col. 

Roosevelt's breathing was becoming: very 



ied almost instantly, without awaken- 
inff from what seemed to be a natural sleep. 
T& cause of his dea^h -as^embolus. 

"DR." JOHN' H. RICHARDS. 
"DR. JOHN F. HART WELL." 

Of Dutch ancestry, Theodore Roosevelt was 
born in New York city Oct. 27, 1858, eon of 
Theodore and Martha Bulloch Roosevelt. He 
was graduated from Harvard university in 
SSo and in 1882. 1883 and 1884 was elected 
to the New York legislature. After this he 
spent some time in North Dakota on his 
ranches, dividing his time between hunting and 
literary work. President Harrison in 1889 ap- 
pointed him a United States civil service com- 
missioner, an office which he held until he 
became police commissioner in New York city 
in 1895. President McKmley in 1897 made 
him assistant secretary of the navy. In the 
Spanish-American war he was lieuten.nt- 
colonel of the Rough Riders' regiment, of 
which Leonard Wood was colonel 

From Jan. 1, 1899, to Dec. 31, 1900. he 
was governor of New Y.rk. In November, 
1900 he was elected to the Vice-presidency 
of the United States, and on the death of 
William McKinley, Sept. 14. 1901. succeeded 
him as president. On Nov. 8 1904 he was 
elected president of the United States by a 
popular vote amounting to 56.41 per cent o. 
the total the largest ever received by any 
candidate for the office. For his efforts in 
bringing about peace between Russia and 
jipanhe was awarded the ITobel peace prize 
in 1906. In 1912 he was tb j candidate of 
the progressive party for another term as 
president, but was defeated. Though nomi- 
nated by the same party for the presidency in 
1916 he declined and supported Charles E. 

In 1909-1910 he made a hunting trip to 
Africa, and in 1914 went on an exploring 
expedition in the interior of Brazil, in the 
course of which he discovered a new tribu- 
tary of the Madeira river, the stream being 
subsequently named "Rio Teodore" by the 
Brazilian government in his honor. Col. 
Roosevelt wrote many books and magazine 
articles dealing chiefly with natural history, 
biography and politics. The Roosevelt family 
belonged to the Dutch Reformed church, but 
he was also an attendant at Episcopal serv- 
ices. At Oy.ster Bay he and his family at- 
tended Christ Protestant Episcopal church. 
the pastor of which, the Rev. George E. Tal- 
mage. conducted the funeral services on Jan. 
8. These were of an extremely simple char- 
acter. in accordance with his own and Mrs. 
Roosevelt's wishes. He was buried in Youngs 
Memorial cemetery on a knoll overlooking 
Oyster Bay cove. 

Theodore Roosevplt was survived by his 
wife, formerly Edith Kermit Carow: his 
daughter by his first wife, Mrs. Alice Long- 



worth; his daughter, Mfs. Ethel Derby, and 
three sons. Theodore, Kermit and Archibald. 
His youngest son, Quentin. was killed while 
serving as an aviator in France, July 14, 1918. 

Messages of sympathy and condplence were 
received by Mrs. Roosevelt from distinguished 
men and women in all parts of the world. 
President Wilson, who was in Paris in connec- 
tion with the peace conference, cabled a per- 
sonal dispatch to Mrs. Roosevelt, and als 
caused the following proclamation to be is- 
sued by the state department in Washington, 
D. C.: 

"Woodrow Wilson, president of the United 
States of America. 

"A proclamation to the people of the United 
States: 

"It becomes my sad duty to announce offi- 
cially the death of Theodore Roosevelt, presi- 
dent of the United States from Sept. 14, 1901. 
to March 4, 1909. which occurred at his home 
at Sagamore Hill. Oyster Bay, N. Y., at 4:15 
o'clock on the morning of Jan. 6, 1919. 

"In his death the United States has lost on 
of its most distinguished and patriotic citizens, 
who had endeared himself to the people by 
his strenuous devotion to their interests and 
to the public interests of his country. 

"As president of the police board of his 
native city, as member of the legislature and 
governor of his state, as civil service commis- 
sioner, as assistant secretary of the navy, as 
vice-president and as president of the United 
States, he displayed administrative powers of 
a signal order and conducted the affairs of 
these various offices with a concentration of 
effort and a watchful care which permitted n 
divergence from the line of duty he had defi- 
nitely set for himself. 

"In the war with Spain he displayed singu- 
lar initiative and energy and distinguished 
himself among the commanders of the army 
in the field. As president he awoke the na- 
tion to the dangers of private control which, 
lurked in our financial and industrial systems. 
It was by thus arresting the attention and 
stimulating the purpose of the country that 
he opened the way for subsequent necessary 
and beneficent reforms. 

"His private life was characterized by a 
simplicity, a virtue and an affection worthy of 
all admiration and emulation by the people 
of America. 

"In testimony of the respect in which hi 
memory is held by the government and people 
of the United States. I do hereby direct that 
the flags of the white house and the several 
departmental buildings be displayed at half 
staff for a period of thirty days, and that 
suitable military and naval honors, under or- 
ders of the secretaries of war and navy, be 
rendered on the day of the funeral. 

"Done this 7th day of January, in the year 
of our Lord 1919. and of the independence of 
the United States of America the 143d. 

"By the president: WOODROW WILSON. 

"Frank L. Polk, Acting- Secretary of State." 

CAPITAL, PUNISHMENT EN THE UNITED 

STATES. 

Capital punishment prevails in all of the 
states of the union except Arizona. Kansas. 
Maine, Minnesota. North Dakota. Oregon, 
Rhode Island. Washington and Wisconsin. Im 
Michigan the only crime punishable by death 
is treason. The death penalty was abolished 
in the state of Washington in 1913. It was 
abolished in Iowa in 1872 and restored in 
1878. It was also abolished in Colorado in 
1897. but was restored in 1901. Hanging is 
the ordinary mode of execution, but in Arkan- 
sas. Indiana, Massachusetts, New York. Ne- 
braska. Ohio, Pennsylvania. Vermont. Virginia 
and Oklahoma electrocution is the legal 
method. In Nevada hanging or rhooting is 
optional with the condemned. 



116 



ALMANAC AND YEAR-BOOK FOB 1920. 



THE PANAMA CANAL. 



CANAL STATISTICS (OFFICIAL) . 
Length from deep water to deep water 50.5 

miles. 

Length, on land 40.5 miles. 
Length at summit level 31. 7 miles. 
Bottom width of channel Maximum, 1,000 

feet; minimum (in Gaillard cut), 300 feet. 
Depth Minimum. 41 feet; maximum 45 feet. 
Summit level 85 feet above mean tide. 
Locks in pairs 12. 
Locks, usable length 1.000 feet. 
Locks, usable width 110 feet. 
Gatun lake, area 164 square miles. 
Gatun lake channel, depth 85 to 45 feet. 
Concrete required 5.000,000 cubic yards. 
Time of transit through canal 10 to 12 hours. 
Time of passage through locks 3 hours. 
Length of relocated Panama railroad 46.2 

miles. 

Canal Zone area About 448 square miles. 
Canal Zone area owned by United States 

About 322 square miles. 
French buildings acquired 2,150. 
French buildings used 1.537. 
Value of utilized French equipment $1,000.- 

000. 
Cubic yards excavated by French 108,046,- 

960. 
Cubdc yards excavated by Americans 250.- 

000.000. 

Canal force, average at work About 39.000. 
Approximate cost of construction $375,- 

000,000. 

PANAMA CANAL OFFICIALS. 
Governor Col. Chester Harding. U. S. A. 
Executive Secretary C. A. Mcllvaine. 
Chief Division of Civil Affairs Crede H. Cal- 

houn. 

Chief Division of Police and Fire Guy Jo- 
hannes. 

District Attorney Albert C. Hindman. 
Department Headquarters Balboa Heights. 

Canal Zone. 
Engineer of Maintenance Lieut.-Col. J. J. 

Morrow. U. S. A. 
Electrical Engineer W. L. Hersh. 
Marine Superintendent Commander Leonard R. 

Sargent. U. S. N. 
Superintendent Division of Dredging Joel M. 

Pratt. 
Resident Engineer Building ^Division 'Hartley 

Rowe. 

Chief Quartermaster R. K. Morris. 
Auditor H. A. A. Sm th. 

Chief Health Officer Col. H. C. Fisher, U..S. A. 
Chief Quarantine Officer Dr. S. B. Grubbs. 

U. S. P. H. S. 

Washington Office. 
General Purchasing 1 Officer and Chief of Office 

A. L. Flint. 
Assistant to Chief of Office Ray L. Smith. 

Courts. 

District Judge John W. Hanan. 
Clerks E. L. Goolsley and W. B. Cheatham. 

CHRONOLOGY. 

First exploration of route 1527. 
Advocated by Humboldt 1803. 
Panama railroad built 1850-1855. 
Panama canal company iormed by De Lesseps 



1879. 



Work on canal begun Feb. 24. 1881. 

Canal company failed Dec. 11. 1888. 

De Lesseps and others sentenced to prison for 
fraud Feb. 9. 1893. 

New French canal company formed October. 
1894. 

De Lesseps died Dec. 7. 1894. 

Hay-Pauncefote treaty superseding the* Clay- 
ton-Bulwer treaty signed Nov. 18, 1901: rat- 
ified by senate Dec. 16; ratified by Great 
Britain Jan. 20. 1902. 

Canal property offered to the United States for 
$40,000,000 Jan. 9. 1902; accepted Feb. 16. 
1903. 

Bill authorizing construction of canal passed 
by house of representatives Jan. 9. 1902; 
passed by senate June 19. 1902; approved 
June 28. 1902. 

Canal treaty with Colombia signed Jan. 22. 
1903; ratified by senate March 17. 1903: re- 
jected by Colombia Aug. 12, 1903. 

Revolution in Panama Nov. 3, 1903. 

Canal treaty with Panama negotiated Nov. 18. 
1903; ratified by republic of Panama Dec. 2. 
1903; ratified by the United States senate 
Feb. 23. 1904. 

Canal commissioners appointed Feb. 29. 1904. 

Papers transferring canal to the United States 
signed in Paris April 22, 1904. 

Bill for government of Canal Zone passed by 
the senate April 15, 1904; passed by house 
April 21; approved Apr.1 26. 

Canal property at Panama formally turned over 
to the United States commissioners May 4. 
1904. 

Work begun by Americans May 4, 1904. 

President outlines rules for the government of 
the Canal Zone and war department takes 
charge of the work on May 9. 1904. 

Gen. George W. Davis appointed first governor 
of Canal Zone May 9. 1904. 

John F. Wallace appointed chief engineer May 
10, 1904; resigned June 29, 1905. 

Republic of Panama paid $10,000,000 May 21. 
1904. 

First payment on $40,000.000 to French com- 
pany made May 24. 1904. 

Lorin C. Coll.ns appointed Supreme court 
judge for Canal Zone June 17. 1905. 

New commission with Theodore P. Shonts as 
chairman named April 3. 1905; Shouts re- 
signed March 4, 1907. 

John F. Stevens appointed chief engineer June 
29. 1905: resigned Feb. 26. 1907. 

Lieut.-Col. George W. Goethals appointed chief 
engineer Feb. 26. 1907. 

Gatun dam finished June 14, 1913. 

Dry excavation completed Sept. 10, 1913. 

First vessel lifted through Gatun locks Sept. 
26. 1913. 

Gamboa dike blown up Oct. 10. 1913. 

First vessels pass through Miraflores locks 
Oct. 14. (1913. 

Permanent organization of canal administra- 
tion in effect April 1, 1914; Col. George W. 
Goethals first governor; existence of isth- 
mian canal commission ended. 

First freight barges go through canal from 
ocean to ocean May 14. 1914. 

First steamship (the Cristobal) passes through 
canal Aug. 13, 1914. 

Canal opened for general traffic Aug. 15. 3914. 

Canal blocked by slides. September. 1915. to 



April. 1916. 
TRAFFIC STATISTICS. 
Traffic through the canal from its openingto July 1. 1919: 



Tear. 
1914 . 


Atlantic 
Vessels. 
... 181 


2 to Pacific. 
Cargo, tons. 
744,682 
2,128,996 
2,124,918 
3,162,398 
2.198,196 
1.691.664 


Pacific 
Vessels. 
176 
588 
626 
1,100 
1.250 
556 


to Atlantic. 
Cargo, tons. 
1.009.252 
2,837.564 
2,806.993 
4.380.098 
4,935,525 
1,842.685 


, Totals , 
Vessels, Cargo, tons. 
357 1,753,934 
1.171 4,966.560 
1.253 4.931.9U1 
2.048 7.542.496 
2,099 7,133,721 
1,042 3.534.349 


1915 . 


583 


1916 


67 


1917 


948 


1918 
1919 


849 
486 



Total 3,674 12,050.854 4,296 17,812,117 7.970 29.862.971 



ALMANAC AND YEAR-BOOK FOR 1920. 



117 



REVENUES AND EXPENSES. 
Year Revenue. Expenses. 

1914-15 $4.358,00'2.37 $4. 289. 159.00 j 

1916 2. 558. 54'2. 38 6.999.750.15 

1917 .. 5,808.398.70 6.788.047.60 

1918 6,601.275.92 5.903.719.69 

Note The revenues include tolls, licenses. 

fees, fine^. etc.. and services to outsiders; the 
expenses are for operation and maintenance 
and overhead charges. 

LABOR FORCE. 

May 21. 1919, the actual working force on 
the canal was 20.182. of whom 16.903 were 
silver and 3.279 gold employes, the latter be- 
ing: almost exclusively whute Americans. 

CANAL ZONE. 

The Canal Zone contains about 448 sauare 
miles and in June. 1918. had a total popula- 



tion of 21.707. It begins at a point three 
marine miles from mean low water mark in 
each ocean and extends ior five miles on each 
side oi the center line of the route of the 
canal. It includes the group of islands in the 
Bay of Panama, named Perico. Naos, Culebra 
and Flamenco. The dues of Panama and 
Colon are excluded from the zone, but the 
United States has the right to enforce sani- 
tary ordinances and maintain public order 
there in case the republic of Panama should 
not be able to do so. 

PANAMA RAILROAD. 

The Panama railroad and the steamships 
run in connection with it between New York 
and Colon are owned and orperated by the 
United States government. The road prac- 
tically parallels the canal nearly the whole 
distance. It is 46% miles long 1 and runs 
between the cities of Colon and Panama. 



SAULT STE. MARIE CANAL TRAFFIC. 



Year. 

1910. 

1911.. 

1912.. 

1913.. 

1914.. 

1915.. 

1916.. 

1917.. 

1918. 

The 



SUMMARY BY YEARS. 
Freight 



Tons. Value. Charges. 

..62,363,218 $654,010,844 $38,710.904 
.53,477.216 595,019,844 29,492,196 
.72,472,676 791,357,837 40.578.225 
.79.718,344 865,957.838 44.380,865 
.55,369,939 634.800.268 27.597.099 
.71,290.304 882,263.141 41.984,031 
.91.888.219 974,161,156 60,845,023 
.89.813.-898 1.196.922.183 89.277.226 

,.85,680,327 987.005,347 83,507.638 
SUEZ CANAL TRAFFIC. 

total receipts of transit tonnage tolls of 



the Suez canal in 1913 amounted to $23.443.- 
643, a decrease of $1,886,189 as compared 
with 1912. The decrease was owing to the 
reduction of the toll rate which went into ef- 
fect Jan. 1, 1913. The total toll-paying ton- 
nage for 1913 was 19,165,000 tons, or 456,- 
000 tons in excess of that for 1912. 

In 1913 the total number of vessels passing 
through the Suez canal was 5.085 as against 
5,373 in 1912. The average time of vessels 

foing through the canal in 1913 was 16 hours 
9 minutes. Freight traffic was greatly d^ m i n - 
ished by the war in Europe, and no detailed 
statistics have been published since 1913. 



GREAT SHIP CANALS OF THE WORLD. 



Canal. 








Opened, 


Length, 
miles. 


Depth. Width.* 
feet. feet. 


Cost. 


Cape Cod 








191?' 


8 




150 S 


.12,000.000 


Corinth (Greece) 








1893 


4 


26.25 


72 


5,000.000 


Kronst adt-Petrograd 


( Russi 


a) 




1890 


16 


20.50 


220 


10,000,000 


Elbe and Trave (Ge 


rmany) 






1900 


41 


10 


72 


5,831.000 


Kaiser Wilhelm or K 


:iel (Gei 


many) t 




1895 


61 


45 


150 


94,818,000 


Manchester ship (Ei 


ngland) 






1894 


35.5 


26 


120 


75,000,000 


Panama (U. S.) 








1914 


50.5 


45 


300 


175,000,000 


Sault Ste. Marie (U. 


S.). 






1855 


1.6 


22 


100 


10,000,000 


Sault Ste. Marie (Ci 


inada) . 






1895 


1.11 


20.25 


142 


2.791.873 


Suez (Egypt) 
Welland (Canada) . . 








1869 
1887 


90 

26.75 


31 
14 


108 lOOiOOO.OOO 
100 25.000.000 




*At the bottom. tRebuilt. 




ACCIDENTS 


ON STEAM RAILROADS. 




[From 


reports of 


interstate commerce commission.] 




Em 1 


ployes. 


Passe 


ngrers. 


Other 


persons. 


1 


otal. 


Year ended June 30. 


Killed. 


Injured. 


Killed. 


Injured. 


Killed. 


Injured. 


Killed. 


Injured. 


1892 


554 


28.267 


376 


3.227 


4.217 


5.158 


7.147 


36.652 


1893 


2.727 


31.729 


299 


3.229 


4.320 


5.435 


7.346 


40,393 


1894 


1.823 


23.422 


324 


3.034 


4.300 


5.433 


6.447 


31.889 


1895 


1.811 


25.696 


170 


2,375 


4.165 


5.677 


6,136 


33.748 


1896 


1.861 


29.969 


181 


2.873 


4,406 


5.845 


6,448 


38.687 


1897 


1.693 


27.667 


222 


2.795 


4.522 


6.269 


6.437 


36.731 


1898... 


1.958 


31.761 


221 


2.945 


4.680 


6,176 


6.859 


40.882 


1899... 


2.210 


34.923 


239 


3.442 


4.674 


6.255 


7.123 


44.620 


1900 


2.550 


39.643 


249 


4.128 


5.066 


6.549 


7.865 


50.320 


1901... 


2.675 


41.142 


282 


4.988 


5.498 


7.209 


8,455 


53.339 


1902. .. 


2.969 


50.524 


345 


6.683 


5.274 


7.455 


8.588 


64.662 


1903 


3.606 


60.481 


355 


8.231 


5.879 


7.841 


9.840 


76.553 


1904... 


3 632 


67.067 


441 


9.111 


5.973 


7.977 


10.046 


84.155 


1905... 


3.361 


66.833 


537 


10.457 


5.805 


8.718 


9.703 


86.008 


1906 
1907... 


3.929 
4.534 


76.701 
87.644 


359 
610 


10.764 
13,041 


6.330 
6,695 


10.241 
10,331 


10,618 
11.839 


97.706 
111,016 


1908... 


3.405 


82.487 


381 


11.556 


6,402 


10.187 


10.188 


104.230 


1909 


2.610 


75.006 


253 


10.311 


5.859 


10.309 


8,722 


95.626 


1910... 


3.382 


95.671 


324 


12.451 


6.976 


11.385 


9,682 


119,507 


1911... 


3.602 


126.039 


356 


13.433 


6,438 


10.687 


10,396 


150.159 


1912 


3.635 


142.442 


318 


16.386 


6.632 


10.710 


10,585 


169.538 


1913... 


3.715 


171.417 


403 


16.539 


6.846 


12.352 


10.964 


200.308 


1914... 


3.259 


165.212 


265 


15.121 


6.778 


12,329 


10.302 


192.662 


1915 


2,152 


138.092 


222 


12.110 


6.247 


11.838 


8.621 


162.040 


1916 


2.687 


160.663 


283 


8.379 


6,394 


11.333 


9.364 


180.375 


1916* 


2.941 


176.923 


291 


8.008 


6.769 


11.791 


10.001 


196.722 


1917* 


2.781 


176.61S 


343 


8.374 


6,963 


9.816 


10.087 


194.805 


Year ended Dec. 


31. 




















118 



ALMANAC AND YEAR-BOOK FOB 1920. 



WEATHER FORECASTS AND SIGNALS. 



'The operations of the weather bureau oi the 
department of agriculture are based on ob- 
servations of the weather taken at about 200 
observatories throughout the United States at 
the same moment of time and telegraphed 
daily to Washing-ton, D. C., and to other im- 
portant cities. These observations, comprising 
barometric pressure, temperature, precipita- 
tion, winds and clouds, are entered upon out- 
line charts of the United States by means of 
symbols, forming 1 the "daily weather map." 
from which the forecasts are made. These 
forecasts are issued every day for every state 
in the union, and whenever necessary special 
warnings are sent out of storms, frosts, cold 
waves, heavy snows and floods. In addition 



to the main office in Washington, there are 
subordinate forecast centers in Chicago, New 
Orleans, Denver, San Francisco and Portland, 
Ore. Weather forecasts for a week in advance 
are now sent out from Washington. 

The forecasts are first telegraphed to about 
2,300 principal distributing points, whence 
they are further disseminated by telegraph, 
telephone and through the mail by means of 
forecast cards, rural free delivery slips and 
newspapers. 

It is estimated that the total number of 
persons in the United States to whom the 
weather forecasts are available is more than 
4,000,000. 



No. 1. 
White flag 1 . 



Clear or 
fair weather. 



No. 2. 
Blue flaff. 



BLUE 



Bain or snow. 



No. 3. 

White and blue 
flag. 



No. 4. No. 5. 

Black trian- White flag with black 
gular flag. square in center. 





Local rain or 

snow. 
WEATHEB FLAGS. 



Temperature. 



Cold ware. 



When No. 4 is placed above No. 1, 2 or 3 
it indicates warmer: when below, colder; when 
not displayed, the temperature is expected to 



remain about stationary. During the lat 
spring and early fall the cold-wave flag 1 is 
used to indicate anticipated frosts. 






Small craft. Northwest winds.South west winds.Northeast-winds.Southeast winds. "Hurricane" signal 
STOBM-WABNING FLAGS. 



Small craft warning A red pennant indi- 
cates that moderately strong winds are ex- 

6 Storm warnings A red flag with a black 
center indicates that a storm of marked vio- 
lence is expected. The pennants displayed with 
the flags indicate the direction of the wind: 
Red, easterly; white, westerly (from south- 
west to north). The pennant above the flag 
indicates that the wind is expected to blow 
from the northerly quadrants; below, from 
southerly quadrants. 



By night a red light indicates easterly winds 
and a white light above a red light westerly 
winds. 

Two red flags, with black centers, displayed 
one above the other, indicate the expected 
approach of tropical hurricanes, and also of 
those extremely severe and dangerous storms 
which occasionally move across the lakes and 
northern Atlantic coast. Hurricane warnings 
are not displayed at night. 



FAST RAILROAD BUNS. 



Eastbound express train No. 4. of the New 
York Central, on Sunday, May 14, being more 
than an hour behind time, traversed the divi- 
sion from Elkhart, Ind., to Toledo. O.. 133.01 
miles in 1 hour 54 minutes, or at the rate 
of 70 miles an hour. From Millersburg, Ind., 
eighteen miles east of Elkhart, to Nasty tower, 
about four miles short of Toledo, a distance of 
111.31 miles, the time was 1 hour 27 min- 
utes, equal to 76.76 miles an hour. 

The train cons sted of seven steel cars, weigh- 
ing about 940.900 Ibs. 

Equally good time was made over this divi- 
sion westbound, by th? Twentieth Centuiy lim- 
ited on May 25, 1903, but that train had 
only four cars. On June 8, 1905, a train of 
the Pennsylvania lines, western division. No. 
18 eastbound. socond section, three cars, was 
run fifty m Ics at 79 miles an hour: 100 miles 
at 77 2 miles an hour; and 200 miles, includ- 



ing two stops, at 71.3 miles an hour. On 
Oct. 24 of the same year, a Pennsylvania spe- 
cial train of four cars, westbound, weighing 
260 tons, was .run from Crestline, O.. to Clarke 
Junction, Ind.. 257.4 miles, at 74.55 miles an 
hour. In this run a distance of 131 miles was 
covered at 77.81 miles an hour. 



RACES OF THE WORLD. 

The six great races of mankind according to 
Whitaker's Almanack are divided as follows: 

Race. Number. 

Mongolian 655.000,000 

Caucasian . 645.000.000 

Negro 100.000,000 

Semitic' ' 81,000,000 

MaffiraV .. 52.000.000 

Red Indian 23.000.000 

Total 1,646,000.000 



ALMANAC AND YEAR-BOOK FOR 1920. 



Coin. 
Archefri (g-old).... 
Arg-entina (grold) . . 
Balboa (grold) 


A 

C 

.Per 
.Art 
Pat 
.Vei 
Bol 


APPROXIMATE VALUE 

U.S. 
ountry. equivalent, 
sia $.095 
-entine Republic. 4.820 
lama 1 000 


OF FOREIGN COINS. 

U.S. 
Coin. Country. eauivalcnU 
Libra (grold) Peru $4.866 
Lira (silver) Italy 193 


Lira (g-old) Turkey 4 400 


Bolivar (silver) 
Boliviano (silver) . 


lezuela 193 




ivia . 389 


Mark (grold) Finland 193 
Medjidie (g-old) Turkey 880 


Cash (copper) 


.China 006 


Cent 


. China 005 


Milreia (grold) Brazil . .54ft 


Centime (copper) . . 
Colon (gold) 
Condor (g-old) 


. -i x.eo 005 
. -'.-ancj 002 
. \>;t;i Rica 465 
.Colombia 10.000 
Chi'* 1 *? <: *<>n 


Milreis (erold) Portugal 1.080 
Napoleon (grold) . France 3.860 


Onlik (silver) . Turkey . .400 




Condor (g-old) 
Cordova (grold) 
Crown (silver) 
Crown (silver) 
Crown (silver) 
Crown (silver) 
Crown (silver) 
Dinar (g-old) 


. !_ci 
.Nic 
Au 
Dei 

Grt 
No 

Sw 
9pr 


lador 4 900 


Para (silver) Turkey 001 




Penny (copper) Great Britain 020 


stria 203 


Perper (g-old) Montenegro 203 




Peseta (silver) .. Spain 195 


at Britain 1 


Peso (g-old) Argentine Republic. .965 


-way 268 
xlen 268 


Peso (sold) Chile 365 
Peso (g-old) Colombia 1.000 


bia 193 


Peso (sold) Cuba 910 
Peso (silver) Guatemala 398 


Dinero (silver).... 
Dollar (erold) 
Dollar (gold) 


Per 
.Bri 
.Ne> 
Bri 
.Col 
Lib 
.Str 
Chi 
San 
.Gre 
Por 
Gre 
Au 
Gre 
Net 
.Fra 
Bel 
Sw: 


u 050 


tish Honduras... 1.000 
vfoundland 1.014 
tish possessions.. 1.000 
ombia 1 000 


Peso (silver) Honduras .. .. .398 


Peso (silver) Salvador 398 
Peso (silver) * Mexico 498 


Dollar (g-old) 


Dollar (grold) 
Dollar (grold) 
Dollar (gold) 
Dollar (silver) 
Dollar (gold) 
Drachma (silver) . . 
Escudo (g-old) 
Farthing- (copper) 
Florin (silver) 
Florin (silver) 


Peso (silver) Parag-uay 398 
Peso (gold) Philippines 500 


eria 1 000 


lits Settlements.. .567 
na 475 


Peso (g-old) Urug-uay 1.034 


Pfennig- (copper) . ..Germany 0025 


to Domirrg-o 1 000 


Piaster (silver) Cochin China 560 
Piaster (silver) Cyprus 03O 


ece 103 


tugral 1.080 
at Britain 005 


Piaster (silver) ...Turkey 044 


Pound (g-old) Egypt 4.943 


Jtria 400 
at Britain . ... 490 


Pound (gold) Great Britain 4.865 


Ruble (g-old) Russia 515 
Rupee (silver) . . . India 324 


Florin (grold) 


herlands 402 


Franc ( silver) 
Franc (grold) 


nee 193 

:ri um 193 


Scudo (g-old silver) Italy . 950 




Franc (g-old) 


tzarland 193 
ti 965 


Shillin - (silver) .Great Britain 240 


Gourde (silver) 
Guinea (g-old) 
Gulden (silver) 
Heller (silver) 


.Hai 
.Gre 
.Aus 
Au< 
Rus 
Per 

Roi 

31 
20 
11 
27 
16 
8 
23 
12 
4 
24 
8 
31 
20 
5 
27 
16 
1 
21 
12 
28 
17 
9 
31 
13 
5 
28 
16 
1 
21 
13 
28 
17 
9 
25 


Sixpence (silver) ...Great Britain 120 
Sol (silver) Peru 490 


at Britain 5.040 
Jtria 480 
stria 004 


Soldo (copper) Italy 010 
Sovereign (grold) Great Britain 4 866 


Kopeck (copper) . . . 
Kran (silver) 


sia . 005 
sia 091 

iininia 193 


Sucre (g-old) ..Ecuador .487 


Tael (customs silv ) China 828 


Krone ( see crown) . 
Leu (silver) 


Tical (silver)' Siam 370 

VPTI fail-srprl . . Janan .. .408 


1850 March 


X 


EASTER SUNDAY DATES. 

1884 April 13 1918 Maroh 31 1935 Anril *1 


1851 April 


1885 April 6 
1886 April 25 
1887 April 10 


1919 April 20 1936 April Ifc 
19'-> April 4 1937 March 28 


1852 April 


1853 March 
1854 April 
1855 April 


191 March 27 1938 April 17 


1888 April 1 
1889 April 21 


igoo April 16 1939 . ..April 9 


1923 April 1 1940 March 24 
1924 April 20 1941 April 13 


1856 March 
1867 April 


1890 April 6 
1891 March 9 


195 April 12 19*2 . ..April 5 


1858 April 


189 April 17 


1905 April 4 1943 April 25 


1859 April 


1S93 April 2 
1891 March 5 


190-7 April 17 1944 April 9 


1860 April 
1861 March 
1862 April 


1928 .. ..April 8 1945 April 1 


1895 April 14 
1896 April 5 
1897 April 18 


199 March 31 1946 April 21 


1930 April 20 1947 April ft 


1863 April 
1864 March 


1931 April 5 1948 March 28 


1S93 April 10 
3 893 April 2 


1932 March 21 1949 April 17 
1933 April 16 1950 April 9 


1865 April 


1866 April 
1867 April 
1868.. . April 


1900 April 15 


1934 April 1 


1901 April 7 
1902 March 30 


The earliest date on which Easter Sunday 
has fallen within a century was March 22. 
1818. As will be seen from the above taHe. 
it fell on March 23 in 1856 and 1913. Th 
time of the celebration of the principal church 
days which depend upon Easter is as follows: 
Days. Before Banter. 
Septuag-esima Sunday 9 week* 


1869 March 
1870 April 


1903 April 12 
1901 April 3 


1871 April 


1005 April 3 


1872 March 


1906 April 15 
1907 March 31 


1873 April 


1874... . April 


1908 April 19 


1875 March 


1909 April 11 
1910 March 7 


1876 April 


First Sunday in Lent 6 week* 


1877... April 


1911 April 16 


Ash Wednesday (beginning of Lent) 46 day* 
Palm Sunday 8 day* 
After Easter. 
Rogration Sunday 5 weeks- 


1878 April 
1879 April 
1880 March 


1912 April 7 
1913.. March 23 


1914 April 12 


1881 April 


1915 April 4 


Ascension Day (Holy Thursday) 40 day* 
Pentecost (Whitsunday) 7 week* 


1882 April 


1916 April 23 


1883 March 


1917 April 8 


Trinity Sunday. . . 8 week*. 



12O 



ALMANAC AND YEAR-BOOK FOR 1920. 



WEIGHTS AND MEASURES USED IN THE UNITED STATES. 



LONG MEASURE. 
12 inches = 1 foot. 
3 feet = 1 yard = 36 inches. 

5% yards = 1 rod = 16% feet. 
40 rods = 1 furlong = 660 feet. 

8 furlongs = 1 mile = 5.280 feet. 

MARINERS' MEASURE. 
g -feet = 1 fathom. 

120 fathoms = 1 cable length. 

7 % cable lengths = 1 mile. 
5.280 feet == 1 statute mile. 

6.080 feet = 1 nautical mile. 

3 marine miles = 1 marine league. 

LIQUID MEASURE. 
= 1 pint. I 4 quarts = 1 gallon 
= 1 quart. I 31 % gallons= 1 barrel 
2 barrels = 1 hogshead. 
SQUARE MEASURE. 
144 square inches = 1 square foot. 
9 square feet = 1 square yard. 
30 Vi square yards = 1 square rod. 
160 square rods = 1 acre. 
640 acres == 1 square mile. 

36 square miles = 1 township. 
CUBIC MEASURE. 
1.728 cubic inches = 1 cubic foot. 
27 cubic feet = 1 cubic yard. 
128 cubic feet = 1 cord of wood or stone. 
1 gallon contains 231 cubic inches. 
1 bushel contains 2.150.4 cubic inches. 
A cord of wood is 8 feet long. 4 feet wide and 
4 feet high. 



4 gills 
2 pints 



3 pints = 1 quart. I 4 pecks = 1 bushel 

8 quarts = 1 peck. | 196 lbs.flour=l barrel 

CIRCULAR MEASURE. 
60 seconds = 1 minute. 

60 minutes == 1 degree. 

360 degrees = 1 circle. 

1 degree == 60 geographic miles. 

1 geographic mile = 1.1527 statute miles 

1 degree of the equator= 69.124 statute miles. 

APOTHECARIES' WEIGHT. 

'10 grains = 1 scruple. I 8 drams = 1 ounce. 

3 scruples= 1 dram. I 12 ounces = 1 pound. 

AVOIRDUPOIS WEIGHT. 
27 11-32 I L6 ounces= 1 pound. 

grains = 1 dram. 2,000 Ibs = 1 short ton. 
16 drams = 1 ounce. I 2,240 Ibs = 1 long ton. 

TROY WEIGHT. 

24 grains 1 pennyweight. 

20 pennyweights = 1 ounce. 
12 ounces = 1 pound. 

TIME MEASURE. 
60 seconds = 1 minute 24 hours 
SO minutes = 1 hour. 365 days 
100 years = 1 century. 

CLOTH MEASURE. 
2 *4 inches = 1 nail. I 4 nails 
4 quarters = 1 yard. 
MISCELLANEOUS. 

3 inches = 1 palm. j 6 inches 

4 inches = 1 hand. | 18 inches 

21.8 inches = 1 bible cubit. 
2V 2 feet = 1 mi 
SURVEYORS' MEASURE. 
7.92 inches = 1 link. I 4 rods 
25 links = 1 rod. I 10 chair 
8 furlongs = 1 mile. 

COUNTING. 

12 things = 1 dozen. I 12 gross 
12 dozen <= 1 gross. I 20 things 

STATIONERS' TABLE. 
24 sheets = 1 quire. I 2 reams 
20 quires = 1 ream. I 5 bundles 
SIZES OP BOOKS. 
Pages 
Folio .. 4 

Quarto (4to) 8 

Octavo (8vo.) 16 

Duodecimo (12mo.) 24 

Octodecimo (18mo.) 86 



THE METRIC SYSTEM. 
The metric system is in general use in aD 
the principal nations of Europe and America 
with the exception of Great Britain. Russia 
and the United States, where it is authorized 
but not compulsory. Its use for scientific pur- 
poses is common throughout the world. 

Weights. 

Milligram (.001 gram) = .0154 grain. 

Centigram (.01 gram) = .1643 grain. 

Decigram (.1 gram) = 1.5432 grains. 

Gram = 15.432 grains. 

Decagram (10 grams) = .3527 ounce. 

Hectogram (100 grams) = 3.5274 ounces. 
Kilogram (1.000 grams) = 2.2046 pounds. 
Myriagram (10,000 grams) = 22.046 pounds. 
Quintal (100,000 grams) =220.46 pounds. 
Millier or tonneau ton vl.000.000 grams) 

= 2.204.6 pounds. 
Dry. 

061 cubic inch. 



Milliliter (.001 liter) 

Centiliter (.01 liter) 

Deciliter (.1 liter) 

Liter 

Decaliter (10 liters) 

Hectoliter (100 liters) 

Kiloliter (1,000 liters) 

Liquid. 

Milliliter (.001 liter) = 
Centiliter (.01 liter) = 
Deciliter (.1 liter) = 

Liter = 

Decaliter (10 liters) = 
Hectoliter (100 liters) 
Kiloliter (1.000 liters) 

Length. 

Millimeter (.001 meter) 
Centimeter (.01 meter) 
Decimeter (.1 meter) 
Meter. 

Decameter (10 meters) 
Hectometer (100 meters) 
Kilometer (I'.OOO meters) 



= .6102 cubic inch. 
= 6.1022 cubic inches. 
= .908 quart. 
= 9.08 quarts. 
= 2.838 bushels. 
= 1.308 cubic yards. 



.0388 fluid ounce. 
*= .338 fluid ounce. 
= .845 gill. 
= 1.0567 quarts. 
= 2.6418 gallons. 
= 26.418 gallons. 
= 264.18 gallons. 



= .0394 inch. 
= .3937 inch. 
= 3.937 inches. 
<= 39.37 inches. 
= 393.7 inches. 
= 328 ft. 1 in. 

= .62137 mile 
(3.280ft. 10 in.) 
Myriameter (10,000 meters) = 6.2137 miles. 

Surface. 

Centare (1 square meter) =1.550 sq. in. 

Are (100 square meters) = 119.6 sq.yds. 

Hectare (10.000 sq. meters) = 2.471 acres. 

METRIC CONVERSION TABLES. 



t. 

= 1 day. 
= 1 year. 

= 1 quarter. 

= 1 span. 
= 1 cubit, 
ibit. 
r pace. 
IE. 
= 1 chain. 
8 = 1 furlons 

= 1 great gr. 
= 1 score. 
2. 
= 1 bundle, 
s 1 bale. 

Leaves.Sheet. 
2 1 
4 1 
8 1 
12 1 
18 1 


Centimeters. 
1 


Inches. 
.. 0.393 


Feet. 
1... 


Meters. 
. 0.304 




787 


2 


609 


3 


1 LSI 


3 


914 


4 


. 1 574 


4... 


. 1 219 


5... 
6 


.. 1.968 
.. 2 362 


5 


1 524 


6... 


. 1.828 


7 


2 755 


7... 


. 2 133 


8 


3 149 


8 


2 436 


g 


3 H43 


9... 


.. 2.742 


W 3.937 

Inches. Centimeters. 
1 ..... 2 540 


10 


3 048 


Meters. 
1... 


Yards. 
.. 1.093 


o 


5 080 


2... 


.. 2 187 


3 


7 620 


3 


3 280 


4 


. 10 160 


4 


.. 4.374 


5 


12 700 


5... 


. . 5 463 


6 


15 240 


6 


6 561 


7 


17 780 


7 .*... 


.' 7.655 


8 


20 320 


8... 


. 8 749 


9 


oo 860 


9 


9 842 


10 


25 400 


10 
Yards. 
1 


....10.936 
Meters. 
.... 0.914 
1.829 


Meters. 
1... 


Feet. 
.. 3.280 


2 . 


6 561 


3 


9 842 


3... 

4 
5 
6 


.... 2.743 
.... 3.657 
.... 4.571 
.... 5.486 
6 400 


4 
5 


..13.123 
16 404 


6 


19 684 


7 
8 


..22.965 
. 26 246 


7 


8 

i?:::::::::: 


.... 7.315 
.... 8.229 
.. 9.143 


9 
10... 


..29.527 

..32.808 



ALMANAC AND YEAR-BOOK FOR 1920. 



121 



Kilometers. Miles. 
1 n R2i 


Square 
yards. 
3 
4.. 


Square 
meters. 
2.508 
3 344 


Centigrams. Grains. 
6 n Q9.s 


Cubic 
yards. 


Cubic 
meters. 
764 




1.243 


7 


1.080 


Q 


. 1.864 


8 


1 234 


2 




4 


.. 2.486 


5... 


4.181 


9... 


.. 1.388 


3 




5 
6 


3.106 
.. 3 728 


6 

7. . 


5.017 
5 853 


10 


1.542 


4... 




Grains. 
j 


Centigrams. 


5 




7... 


.. 4.349 


8... 


.. 6.689 


6 




8 
g 


4.971 
. 5 592 


9 
10 


7.525 
8362 


2 


12.959 


7 
g 


5.351 

R 1 1 R 


10 
Miles. 
1. . 


6.213 

Kilometers. 
1.609 


Square 
kilometers 
1 


Square 
miles. 
0.386 


4 
5 


25.919 
32 399 


9... 
10 


6.881 
7 645 


ft 


38 879 


Cubic 
meters. 
1 
2 

Si!! 


Cubic 
feet. 
.... 35.314 
.... 70.629 

1 nc 040 


2 


.. 3.218 


2 


.. 0.772 


7 


45 359 


3 


4 827 


3... 


.. 1.158 


8... 
9 
10 
Grams. 
1 
2 


51.839 
58.319 
64.798 
Ounces (av.) 
0.035 
0.070 


4 


6 437 


4 


1 544 


5 


.. 8.046 


5... 


.. 1.930 


6... 


9.655 


6 
7 
8 
9 


2.316 

2.702 
3.088 
3 474 


7 
8 

m 


11.265 
12.874 

1 a. 4.R3 


4 
5... 

A 


....141.258 
....176.672 


10 16.093 
Square Square 
centimeters. inches. 
1 0.155 


10 
Square 
miles. 
1 


3.860 
Square 
kilometers. 
2.592 


3 
4 
5... 
6... 
7 


0.105 
0.140 
0.176 
0.211 
0.246 


?; 

8... 

9 ; 

10 


... .211.887 
....247.201 
....282.516 
....317.830 
....353.144 


2 
3 

t 

6 
7 
8 
9 
i n 


0.465 
0.620 
.. 0.775 
0.930 
.. 1.085 
1.240 
1.395 
1 650 


3 
4 
5 
6... 
7... 
8 
9... 
10 


7.776 
10.368 
12.960 
15.552 
...18.144 
20.736 
, , , , 23.328 
25 920 


8... 
9 
10 
Ounces (av 

2... 
3 
4... 


...... 0.282 
....!. 0.317 
...... 0.352 
.) Grams. 
. , 28.349 
.... 56.699 
... 85.048 
....113.398 


Cubic 
feet. 
1... 
2... 

3 ::; 

4.... 

5 ; 

6..... 


Cubic 
meters. 
0.028 
0.056 
0.084 
0.113 
0.141 
169 


Square 
inches. 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
Square 


Square 
centimeters. 
6.452 
...12.903 
..19.354 
...25.806 
32.257 
38.709 
,...45.160 
51.612 
...58.063 
64.514 
Square 


Hectares. 
1 
2 
3 
4 
5... 
6. . . . 
7. . . . 
8. . . . 
9. 
10. 
Acres 
1 


Acres. 
2.471 
4.942 
7.413 
9.844 
12.355 
15.552 
... .17.297 
... .19.769 
... 22.240 
24.711 
Hectares. 
0.404 


5 
6 
7 
8 
9 
10... 
Kilograms 


....141.747 
... 170.097 
.198.446 
... .226.796 
255.145 
282.796 
Pounds. 
2 204 


7... 
8 
9... 

10 ; 

Liters, 
(liquid) 

2' ' " 
3. 
4. 
5. 
6. 
7 


0.198 
0.226 
0.254 
0.282 

Quarts, 
(liquid) 
1.056 
2.113 
3.170 
4.228 
5.283 
6.341 
7.396 


n 


4 409 


3 
4... 
5 
6 

7... 


6.613 

8.818 
11.023 
13.227 
. ...15.432 


meters. 
1 
2 
3 
4 


10.764 
21.528 
32.292 
...43.055 


3 
4 
5... 
6... 


1.214 
1.618 
2.023 
2.428 


8... 
9 
10 
Pounds. 
1... 


.17.636 
.. ,. 19.841 
.22.046 
Kilograms 
.. 0.453 


8 
9 
10 

Quarts, 
(liquid) 


8.453 
9.510 
10.566 

Liters, 
(liquid) 


5 


53 819 


7 


2 832 




64 583 


8 


3 37 


2 


907 


7 


75 347 


9... 


3 642 


3... 


1.360 


2 '" 






86 111 


10 


4 046 


4 
5... 
6 
7 
8... 


1.814 

2.267 
2.721 
3.175 


3 


O QO 



10 
Square 


...96.874 
..107.638 

Square 


Cubic 
meters. 
1 

2 


Cubic 
yards. 
,,.. 1.307 
2 615 


4 
5 
6... 
7 


3.785 
4.731 
5.678 
6 64 


1 
2 
3 
4 


.. 0.092 
8.185 
.278 
0.371 


3 
4 
5 
6 


3.923 
5.231 
6.539 
7 847 


9 
10 
Metric 
tons. 
1 

3 


.. 4.082 
, , , , 4.534 
Long- 
tons. 
, , , 0.984 
1.968 
2.952 


8 
9 
10 

Hectoliters 

2 
3... 


7.570 
8.572 
...... 9.463 

Bushels. 
2.837 
5.675 
8 513 


6 
6 

7 


.. 0.464 
0.557 
0.650 


7 
8 
9 


, 9.155 
10.463 
11.771 


8 
9 
10 
Square 
meters. 
1 


0.836 
0.928 
Square 
yards. 
1.196 


10 

Cubic 
yards. 

2... 
3 


13.079 
Cubic 
meters. 
0.764 
1.529 
2.293 


4 
5 
6 
1 ... 
8 
9 


3.936 
4.921 
5.905 
6.889 
7.873 
8.857 


4 
5 
6 
7 
8... 
g 


11.350 
14.188 
.... 17.026 
19.864 
22.701 
05 39Q 


4 


.. 2.392 

3.588 
. 4 784 


4 
5 
6 


3.058 
. 3.822 

4 587 


10 
Long 
tons. 
I 


9.842 
Metric 
tons. 
1 016 


10..., 

Bushels. 
1 


28.376 

Hectoliters. 
352 




5 980 


7 


5 351 





.. 7.176 


8... 


.. 6.116 


3... 
4 


.... 2.032 
3.048 
4 064 





704 


7 


372 


9 


. 6.881 


3 


1 057 




.568 


10 


7.645 


4... 


. 1 409 




.. 10.764 


Centigrams. 
1 
2 


Grains. 
0.154 
308 


5 
6 

7 


5.080 
6.096 
7 112 


5 


1 761 


10 
Square 
yards. 


11.960 

Square 
meters. 
836 


6 
7 


2.114 

2 466 


3 


463 


g 


8 128 


g 


2 819 


4 


.. 0617 


9 .. 


... . 9.144 


9... 


.. 3.171 


2 


.. 1.672 


5... 


.. 0.771 


10... 


10.160 


10... 


.. 3.523 



1*2 



ALMANAC AND YEAR-BOOK FOB 1920. 



1 grain 

1 ounce = 

1 pound = 
1 dram(apoth.) = 
1 scruple (apoth.) = 

1 quart (dry) = 

1 peck (dry) = 

1 bushel = 

1 quart (lid.) = 
1 gallon 
1 inch. 

1 inch = 

1 inch = 

1 foot = 

Ijard = 

Imile = 

1 BQ. inch = 

1 sq. loot = 
1 sq. yard 
1 sq. mile 



Metric Equivalents. 

= 0.06480 gram. 
= 28.3495 grams. 
= 0.45359 kilogram. 

3.6967 grams. 

1.2322 grama. 

1.1012 liters. 

8.8098 liters. 

0.35239 hectoliter. 

0.94636 liter. 

3.78543 liters. 
25.4001 millimeters. 

2.54001 centimeters. 

0.0254 meter. 

0.3048 

0.9144 

1.6093 
645.16 

0.0929 

0.8361 

2.5900 

0.4017 
16.387 



meter. 

meter. 

kilometers. 

sq. millimeters. 

sq. meter. 

sq. meter. 

sq. kilometers. 

1 acre = U.4U17 hectare. 

1 cubic inch =- 16.387 cu. milli meters. 

1 cubic foot = 0.02832 cubic meter. 

1 cubic yard = 0.7645 cubic meter. 

CONVERSION FIGURES. 
To reduce Multiply by 

Millimeters to inches 

Centimeters to inches * 

Meters to feet 

Meters to yards J 

Kilometers to yards 1093.6 

Kilometers to miles ' 3 

Inches to millimeters 

Inches to centimeters 

Feet to meters 

Yards to meters 

Yards to kilometers 

Miles to meters 

Miles to kilometers 

Square millimeters to square inches 
Square centimeters to square inches 



2.54 
.3 
.9 

.0009 
.1609 

^0,5 
.155 



Square meters to square feet 10.76 

Square meters to square yards 1.2 

Square inches to square millimeters 645. 

Square inches to square centimeters 6.45 

Square feet to square meters .09 

Square yards to square meters .83 

Cubic centimeters to cubic inches . . .06 

Cubic meters to cubic feet 35.3 

Cubic meters to cubic yards... 1.3 



Square meters to square yards 

Square inches to square millimeters 
~ luare inches to square centimeters 
_iuare feet to square meters.. 
Square yards to square meters 
Cubic centimeters to cubic inches. . 
Cubic meters to cubic feet. 
Cubic meters to cubic yards 

Cubic meters to gallons 220. 

Liters to gallons 

Liters to cubic feet .035 

Liters of water to pounds 2.2 

Cubic inches to cubic centimeters.. 16.4 

Cubic feet to liters 28.3 

Cubic feet to cubic meters .03 

Cubic feet to gallons 6.2 

Cubic feet of water to pounds 62.27 

Cubic yards to cubic meters .76 

Gallons to liters 4.5 

Gallons to cubic meters .0045 

Gallons to cubic feet .16 

Gallons of water to pounds 10. 

Pounds of water to gallons .1 

Pounds of water to cubic feet .016 

Pounds of water to liters .454 

Milligrams to grains .015 

Grams to grains 15.4 

Grams to ounces .035 

Kilograms to ounces 35.3 

Kilograms to pounds 2.2 

Kilograms to cwt .02 

Kilograms to tons .001 

Grains to milligrams 64.8 

Grains to grams .65 

Ounces to grams 28.35 

Pounds to grams 453.6 

Pounds to grains troy 7000. 

Pounds to kilograms .45 

Cwt. to kilograms 50.8 

Tons to kilograms 1016. 

Grams per sq. cm. to pounds per 

sq. in .014 

lilograms per sq. mm. to pounds 

per sq. in 1422. 



To reduce Multiply br 

Kilograms per sq. cm. to pounds 

per sq. in 14.2 

Kilograms per sq. cm. to tons per 

sq. ft .9 

Pounds per sq. in. to grams per 

sq. cm 70.3 

Pounds per sq. in. to kilograms per 

sq. cm .07 

Tons per sq. ft. to kilograms per 

sq. cm ,... 1.09 

Pounds per sq. in. to tons per 

sq. ft 064 

Tons per sq. ft. to Rounds per sq. in. 15.5 
Pounds per sq. in. to head of 

water (meters) .7 

Pounds per sq. in. to head of water 

(feet) 2.3 

Tons per sq. ft. to head of water 

(meters) 10.7 

Tons per sq. ft. to head of water 

(feet) 36. 

Head of water (meters) to pounds 

per sq. in 1.4 

Head of water (meters) to tons per 

sq. ft .09 

Head of water (feet) to pounds per 

sq. in .43 

Head of water (feet) to tons per 

sq. ft .027 

Atmosphere to pounds per sq. in... . 14.7 

Atmosphere to tons per sq. ft .94 

Pounds per sq. in. to atmospheres. . .07 

Tons per sq. ft. to atmospheres 1.06 

Dynes per sq. cm. to grains per 

sq. in .1 

Grains per sq. in. to dynes per sq. 

cm 9.8 

Foot pounds to jpules 1.35 

Foot pounds to kilogrammeters .14 

Kilogrammeters to foot pounds 7.2 

Kilogrammeters to pounds deg. F. . . .009 

Kilogrammeters to joules 9.8 

Kilogrammeters to calories 2.34 

Calories to kilogrammeters .42 

Calories to joules 4.168 

Horsepower to kilogrammeters per 

second 76. 

Horsepower to foot pounds per 

minute 33000. 

Horsepower to watts 746. 

Watts to foot pounds per minute... 44. 
Watts to kilogrammeters per sec. .1 
Meters per second to feet per min- 
ute 197. 

Feet per minute to meters per sec- 
ond .005 

Feet per minute to miles per hour. . .0113 

Miles per hour to feet per minute.. 88. 

ELECTRICAL UNITS DEFINED. 
Ohm Unit of resistance: represents resistance 
offered to an unvarying 1 electric current by a 
column of mercury at the temperature of 
ice. 14.5421 grams in mass, of a cross-sec- 
tional area of 1.00003 square millimeters and 
of the length of 106.3 centimeters. 
Ampere Unit of current, decomposes .0009324 
of a gram of water in one second or de- 
posits silver at the rate of .001118 of a 
gram per second, when passed through a 
solution of nitrate of silver in water. 
Volt Unit of electromotive force: one volt 
equals one ampere of current passing through 
a substance having one ohm of resistance. 
Coulomb Unit of quantity: amount of elec- 
tricity transferred by a current of one am- 
pere in one second. 

Farad Unit of capacity; capacity of a con- 
denser charged to a potential of one volt by 
one coulomb. A microfarad is one-millionth 
of a farad. 

Joule Unit of work; equivalent to energy ex- 
pended in one second by one ampere current 
in one ohm resistance. 

Watt Unit of power; equivalent to work done 
at the rate of one joule per second. A kilo- 
watt is 1,000 watts. 



ALMANAC AND TEAR-BOOK FOR 1920. 



123 



STATUTORY WEIGHTS OF THE BUSHEL. 



STATE OR 
TERRITORY. 


Wheat. 


c 


O 


1 


Buckwheat. || 


Shelled corn. j 


Corn on cob. 


Cornmeal. j | 


I 


Potatoes. Irish. 


Potatoes, sweet. 


Carrots. || 


Onions. || 


Turnips. 


o 


Beans. 


1 


o 




Dried apples. 


Dried peaches. 


Castor beans. 


Flaxsoed. 


Hemp seed. 


| 


Timothy seed. 


Blue grass seed. 


Hungarian gr.seedll 


United States 
Alabama 


GO 

M 


5' ; 

56 


H2 
32 


48 
47 


42 






4 




On 














00 








50 


50 












66 

51 

50 
52 
5C, 
56 

56 


70 


40 


.. 


00 


55 


.. 




55 


.. 


CO 


60 




24 


38 












Arizona 
Arkansas 


BO 

co 

00 
ci) 
01 


56 

51 

5*; 


32 
32 


4S 
50 
48 
48 


52 

40 
52 


70 


48 


20 


60 


50 


.. 


57 


57 


.. 


00 


00 


50 


24 


33 




-M 


'.'. 


50 


GO 


14 






70 


50 


20 


CO 
GO 






57 






GO 














44 





45 
45 


14 




Connecticut 


54 


50 


52 


50 


GO 


GO 


GO 


48 


25 


33 


.. 


55 


District of Columbia 
Florida 
Georgia 
Hawaii 


Cf 

i;.t 


: ?i 


32 
32 
82 






50 








GO 




































48 
47 

4< 


52 


68 
56 


70 
iO 


48 
48 


20 
20 


60 

00 


60 
55 





50 
57 


54 
55 




0,0 
GO 


GO 


48 


24 
24 


.'!3 
33 


48 


56 


44 


50 


45 


14 




Idaho 
Illinois 


ci 
(XI 

w 

''0 

m 

, r 


>>\ 

.M; 

50 
50 

JO 


32 
^ 
32 
32 

..,., 


4s 
4S 
48 
48 
48 
47 
48 


52 

50 
52 
50 
50 


66 

50 
50 
56 

50 
50 
50 
56 


70 

cs 

70 
70 
70 


48 
50 

50 
50 

M) 


20 

20 
20 
20 


Gil 
00 

CO 
Co 
GO 
00 

fid 


50 
55 
40 
50 
55 


50 


57 
48 
57 
57 
57 


g 

55 

CO 

'0 


GO 
GO 


GO 
GO 

Co 
00 
00 

CO 


GO 

GO 


45 

50 

48 
48 

11 


25 
24 
24 
24 


28 
33 

i-Jij 

83 

39 


40 

40 
50 
45 


56 

56 

56 

50 
56 


41 
41 
44 
41 
44 


50 
50 
50 


45 
45 

45 
45 
45 


14 
14 
14 
14 
14 


50 

50 

50 
50 


Indiana 
Iowa 
Kansas 


Kentucky 
Louisiana 


Maryland 
Massachusetts 
Michigan 


GO 
M 

ix) 
:0 

co 

'0 
CO 

;o 
;o 
;o 
;o 
;o 

GO 


50 
56 
56 

50 
56 

no 

50 
50 
50 

o 
v; 

JO 
50 


26 

H2 
32 
32 
32 
32 
32 
12 
(Q 

:-!2 
32 

S3 
I 

32 

32 


48 
48 
48 
4S 
48 
48 
48 

48 

4s 
48 

4S 
40 
47 

48 


48 
48 
50 
48 
52 
52 
52 

50 

48 
50 
42 
50 

n 

48 
48 


50 

50 

56 
56 

50 

56 
56 
66 

56 

tl 
66 
66 
66 

50 


70 
10 
72 
70 

! 


81 

48 
50 
50 

8 

50 


'20 

20 
20 
20 

20 

20 


56 
60 

co 

CO 
CO 
00 
00 

co 
CO 
CO 
00 


54 
50 
55 

cu 

56 
50 

54 
54 


50 
45 

50 
50 

50 


52 
54 
52 
57 

57 
57 
57 

57 
57 


53 

55 
42 
50 
55 


50 
50 


60 

00 

do 

60 

CO 
GO 
C2 
CO 
00 


CO 
CO 
CO 
GO 

CO 

61 

60 

CO 
CO 
0,0 
GO 


48 
48 
50 

48 
45 


25 
1:2 
28 

"6 
24 


28 
28 
83 

33 


46 

46 
46 


56 

ff> 
56 
66 

56 


44 

.M) 
44 
44 
44 
44 


60 
48 
60 
BO 

50 


45 
45 
45 

45 
4;} 

45 


14 

14 
14 
14 
14 

14 


50 

48 
50 
48 
50 
50 


Minnesota 


Mississippi 

Missouri 




Nebraska 
New Hampshire... . 


24 


33 


46 


50 

48 


25 
25 


33 

33 


' 


55 
66 
55 












New Torkf. 
North Carolina 
North Dakota 
Ohio 








45 







70 
KH 

70 


.. 


20 
20 


GO 

CO 
CO 

CO 


40 
50 
46 


50 


52 
55 
52 


CO 
CO 
00 


00 
56 

00 


CO 
(0 
GO 


GO 
GU 
GO 


50 
45 


24 

28 


C3 
28 


"'; 


66 


44 


60 

50 


45 

45 
42 





50 


Oklahoma 




Pennsylvania 
Rhode Island 














f/v 
























70 


50 
IS 


20 


GO 


54 


50 


50 


50 


50 


00 


00 


48 


25 


33 


40 


56 


44 


50 


45 





50 


South Dakota 
Tennessee 


:; J 
o 
;o 



;o 


v; 
--o 

jG 

?! 

'0 
56 


& 

i.' 

10 
$2 

12 


48 
48 
48 
48 
48 
48 
48 
48 


42 
50 
42 
48 
52 
42 
52 
50 


50 
56 
56 
56 
56 
66 
56 

f:C 


70 
70 
70 

70 


50 


20 
20 

-0 


GO 

co 

CO 
BO 
56 

60 


40 
55 
50 


50 
50 


52 
56 

57 
52 
57 


GO 
50 
55 
60 

55 


GO 

50 

GO 


oo 

60 

00 

G-; 

GO 


CO 
GO 

60 
U) 


50 
45 
46 

45 

rn 


24 
28 

23 
28 
25 


20 

28 


46 


50 
56 

56 


44 
44 


50 
50 


42 
45 
45 


14 


48 

48 






Virginia 


.'0 
28 
33 





50 
-r 


44 


50 


45 


14 


48 


Washington 
West Virginia 
Wisconsin 


TO 


Ml 


20 


DO 

rn 


M 


5V) 


57 


42 


50 


CO 

CO 


(V 




56 


44 


; 6 


45 
45 




48 



Note Rye meal takes 48 pounds to the 
bushel in the District of Columbia and 50 in 
Maine. Massachusetts, New York, Rhode Island 
and Wisconsin. The metric system is used in 
the Philippines and Porto Rico. 


LONGEST RAILWAY TUNNELS. 

Railway and country. Miles. Yards. 
Simplon Switzerland-Italy ... 12 458 


St. Gothard, Switzerland-Italy.. 
Loetschberg, Switzerland 


... 9 564 
...9 55 


TABLE OF SPECIFIC GRAVITY. 

Compared with water. 
Water distilled . 100 i Iron cast 721 


Arlberg, Austria 


... 6 404 
... 6 578 
5 546 


Ricken, Switzerland 


Tauern Austria 


Water sea 103 Ivory 183 


Ronco Italy 


... 5 277 
5 56 


Alcohol 84 Lead 1135 


Tenda Italy 


Aluminum 256 Mahogany 106 
Ash 84 ' Maple 75 
Beer .. . 102 Marble 270 


Transandine, Chile-Argentina.... 
Karawanken, Austria 


... 5 

... 4 1,683 
... 4 1.320 
... 4 700 
4 636 


Hoosac, United States 
Borzallo, Italy 


Brass 840 Milk, cov .-'-> . 103 


Butter 94 ; Milk, goat's. .. . 104 
Cedar . 61 Oak 117 


Severn England 


Turchina, Italy 
Wocheiner Austria 


...4 10 
3 1 647 


Chalk 279 Ooium 134 
Cider 102 Flatina 150 


Mont d'Or, France-Switzerland. . 
Albula, Switzerland 
Totlev England 


... 3 1.320 
... 3 1.150 
3 950 


Coal 130 Porcelain ?6 


Copper 895 Silver 1047 


Cork 24 Steel 783 


Peloritana Sicily 


3 686 


Diamond 353 i Sulphur 03 




. .. 3 516 
3 62 


Ebony 133 Tin 729 


Standedge England 


Fir 55 Turpentine 99 
Glass . . 289 Walnut 67 


Woodhead, England 
Cascade, United States 


... 3 17 

... 2 1,080 
769 


Gold . 1 96 Wine 100 


Ice .. 92 Zinc .. . 691 Snocmaimie. United States... 


2 487 



124 



ALMANAC AND YEAR-BOOK FOR 1920. 



THERMOMETERS COMPARED. 

There are three kinds of thermometers, with 
varying- scales, in general use throughout the 
world the Fahrenheit. Reaumur and centi- 
grade. The freezing- and boiling- points on 
their scales compare as follows: 

Thermometer. Freezing- pt. Boiling- pt. 

Fahrenheit 32 degrees 212 degrees 

Reaumur zero 80 degrees 

Centigrade zero 100 degrees 

The degrees on one scale are reduced to 
their equivalents on another by these formulas: 

Fahrenheit to Reaumur Subtract 32, multi- 
ply by four-ninths. 

Fahrenheit to Centigrade Subtract 32. mul- 
tiply by five-ninths. 

Reaumur to Fahrenheit Multiply by nine- 
fourths, add 32. 

Reaumur to Centigrade Multiply by five- 
fourths. 

Centigrade to Fahrenheit Multiply by nine- 
fifths, add 32. 

Centigrade to Reaumur Multiply by four- 
fifths. 

COMPARATIVE SCALES. 
Centigrade to Fahrenheit. 



C. 



F. 



_30 =. .22.0 
29=.. 20.2 



MULTIPLICATION AND DIVISION 

12345678 





85 102 119 136 

90 108 126 144 

114 133 152 

120 140 160 

126 147 168 

110 132 154 176 

92 115 138 161 184 

96 120 144 168 192 



75 100 125 150 175 200 
78 104 130 156 182 208 

1 108 135 162 189 216 
4 112 140 168 196 224 
87 116 145 174 203 232 
120 150 180 210 240 
3 124 155 186 217 248 
6 128 160 192 224 256 
99 132 165 198 231 264 
68 102 136 170 204 238 272 
70 105 140 175 210 245 280 
72 108 144 180 216 252 288 
74 111 148 185 222 259 296 
76 114 152 190 228 266 304 
78 117 156 195 234 273 312 
120 160 200 240 280 320 
123 164 205 246 287 328 
126 168 210 252 294 336 
86 129 172 215 258 301 344 
88 132 176 220 264 308 352 
90 135 180 225 270 315 360 
2 138 184 230 276 322 368 
4 141 188 235 282 329 376 
6 144 192 240 288 336 384 
98 147 196 245 294 343 392 



7.6 

5.8 

4.0 

2.2 

0.4 
1.4 
3.2 
5.0 
6.8 
8.6 

10.4 
12.2 
14.0 



60 100 150 200 250 300 350 400 



RAILROAD TRAIN SPEED. 



Reaumur to Fahrenheit. 



B. 

35.5 19 
33.2 8 = 
31.0 7 = 
28.7 6 
26.5 15 
24.2 
22.0 13 



1:44 
1:45 
1:46 
1:47 
1:48 
1:49 



19.7 2= 27.5 

17.5 1= 29.7 



2= 36.5 ]23 = 

3= 38.7 24 = 

. .41.0 !25 = 



:50 

:52 
:53 
:54 
:55 
:56 
:57 

1:58 

1:59. 

2:00. 

2:01. 

2:02. 

2:04. 

2:06. 

2:08. 

2:10. 

2:12. 

2:14. 

2:16. 

2:18. 

2:20. 



WEDDING ANNIVERSARIES. 



First Cotton. 
Second Paper. 
Third Leather. 
Fifth Wooden. 
Seventh Woolen. 
Tenth Tin. 
Twelfth Silk and fine 
linen. 



Fifteenth Crystal. 
Twentieth China. 
Twenty-fifth Silver. 
Thirtieth Pearl. 
Fortieth Ruby. 
Fiftieth Golden. 
Seventy-fifth Diamond 



ALMANAC AND YEAR-BOOK FOR 1920. 



125 



Note- 
given for 
at 7 per 
Time. 
Amt. Int. 
3.. 


SIMPLE INTEREST TABLE. 

Po find the amount of interest at 2% per cent on any given sum. divide the amount 
the same sum in the table at 5 per cent by 2: at 3% per cent divide the amount 
cent by 2, etc. 


1 


2 


3 


4 


5 6 


7 


8 9 


10 20 


123456 Year. 
1 3 


$1 


4.. 
5. 

6. 
7 


















1 


1124 
2235 
2236 
2347 
















1 l 


















111 
111 
















$2 


3. . 


















]_ ] 


2236 
2348 
3 4 5 10 
4 5 6 12 
5 6 7 14 


4 
















1 


112 
123 
1 2 C 
124 


5.. 

fi 
















. . 1 
I 
















7.. 
















1 


$3 


3 


















1123459 
1 2 3 4 5 6 12 
1 3 4 5 6 8 15 
2 3 5 6 8 9 18 
2 4 5 7 9 11 21 


4 
















1 
1 
1 1 
1 1 


5.. 

6.. 

7 














.' .' " ] 


S4 


3 
4 
















1 


1 2 3 4 5 6 12 
1 2 4 5 6 8 16 
2 3 5 7 8 10 20 
2 4 6 8 10 12 24 
2 5 7 9 12 14 28 


^ 














1 


1 1 

1 1 


6 














1 ] 
1 ] 


7.. 












1 


35 


3.. 
4 














' i 


1 
1 1 
1 1 


1 2 4 5 7 8 15 
1 3 5 6 8 10 20 
2 4 6 8 10 13 25 
3 5 8 10 13 15 30 
3 6 9 12 15 18 35 


5.. 














1 ] 


7.. 










1 


1 


1112 


S10 


a, , 


1 1 1 1 


2 5 7 10 12 15 30 
3 6 10 13 16 20 40 
4 8 13 17 21 25 50 
6 10 15 20 25 30 60 
6 12 18 23 29 35 70 


4 
5.. 
6 


. . . 




'i 

i 


'i 

1 


1 1 
1 1 
1 1 


1 
1 
1 


1223 
2223 

2224 


7.. 




S25 


3 

4 






'i 
i 
i 

i 


'i 

2 

2 
o 


'i 'i 

2 2 
2 3 
2 3 




2 
3 
3 


2235 
3337 
3348 
4 4 5 10 


6 12 19 25 31 38 75 
8 16 25 33 41 50 1.00 
10 21 31 42 52 63 1.25 
13 25 ^8 50 63 75 1.50 
15 29 44 58 73 88 1.75 


5.. 

6.. 

7.. 




1 
1 
1 


S50 


3.. 

4 




1 
1 
1 
2 
2 


i 
i 



3 
3 


1 
2 
3 
3 
4 


3 3 

3 4 
4 5 

5 6 


3 
4 
5 
6 

7 


3448 
4 5 6 11 
6 6 7 14 
7 8 8 17 
8 9 9 19 


12 25 37 
16 33 50 
21 42 63 
25 50 75 

29 58 88 


50 62 75 1.50 
67 83 1.00 2.00 
83 1.04 1.25 2.50 
1.00 1.25 1.50 3.00 
1.17 1.46 1.75 3.50 


5.. 
6.. 

7.. 


. 1 
. 1 
. 1 


$100 

Years. 
1 

1%. 


3.. 

4.. 
5.. 

6.. 

7.. 


. 1 
. 1 
. 1 

'. 2 


1 
2 
3 
3 
4 

3%. 
1.03 
1.04 
1.06 
1.07 
1.09 
1.10 
1.12 
1.14 
1.16 
1.17 
1.19 
1.21 
1.23 
1.24 
1 6 


2 
3 
4 

S 
6 


3456 

4668 
6 7 8 10 
7 8 10 12 
8 10 12 14 


6 7 8 16 
9 10 11 22 
11 13 li 28 
13 15 17 33 
16 18 19 39 


25 5 , 75 
33 66 1.00 
42 83 1.25 
50 1.00 1.50 
58 1.17 '-.7o 


1.00 1.25 1.50 3.00 
1.33 1.67 2.00 4.00 
1.67 2.08 2.50 5.00 
2.00 2.50 3.00 6.00 
2.33 2.92 3.50 7.00 

5%. 6%. 7%. 
1.55 1.70 1.85 
1.59 1.75 1.92 
1.63 1.80 1.98 
131.50 340.00 868.00 

ETES AT INTEREST. 
Interest. 
Simple.Comp'd. 
Rate. Years. Years. 
4% 22.22 15.75 
5 20.00 14.21 
5% 18.18 12.94 
6 16.67 11.90 
6% 15.38 11.00 
7 14 9 10 24 


COMPOUND INTERES 

4%. 5%. 6%. 7%. 
1.04 1.05 1.06 1.07 
1.06 1.07 1.09 1.10 
1.08 1.10 1.12 1.14 
1.10 1.13 1.15 1.18 
1.12 1.15 1.19 1.22 
1.14 1.18 1.22 1.27 
1.17 1.21 1.26 1.31 
1.19 1.24 1.30 1.36 
1.21 1.28 1.34 1.41 
1.24 1.31 1.38 1.45 
1.26 1.34 1.42 1.51 
1.29 1.37 1.46 1.56 
1.31 1.41 1.51 1.61 
1.34 1.44 1.55 1.67 
1.37 1.48 1.60 1.73 
1.39 1.52 1.65 1.79 


T ON ONE DOLLAR. 

Years. 3%. 4%. 
9 1.30 1.42 


9%... 


. 1.32 1.45 


2 






10 . 


1 34 1 4 


2%.... 






100 

WHEN 

Rate. 
1 


19.25 50.50 

MONEY DOUI 
Interest. 
Bimple.Comp'd. 
Years. Years. 
LOO.OO 69.66 
66.66 46.56 
50.00 35.00 
40.00 28.07 
33.33 23.45 
28.57 20.15 
25.00 17.67 








3%. 






4 






4%. .. 






I?!; 






5%. 






6 






i*. ... 
:*: ::: 

3%. ... 


6%... 




7*. 






7% 






8^::: 






8%... 






1.28 


7%... . 13.33 9.58 



LANGUAGES OF 

According- to Whitaker's Almanack the prin- 
cipal European languages are divided as fol- 
lows: 

English... 160,000.000 , Spanish .. 50.000.000 
German ..110.000.000 Italian ... 50.000.000 
Russian ..100.000.000 I Portuguese 25.000,000 
French ... 70,000.000 I 

Swedish is spoken by 5,500.000 persons: 
Norwegian and Danish by 6,000,000; Serbo- I 



THE WORLD. 

Croatian by 8.000.000: Bohemian or Czech by 
7,000.000; Bulgarian by 5.600.000; Dutch by 
3.500.000; Polish by 16.000.000: Greek by 
9.000.000 and Flemish by 3.500,000. Chinese 
is spoken by some 400,000.000 people if all 
the various dialects are included, Japanese by 
53.000,000 and Hindustani by about 100.000.- 
000. There are about 5.000 different lan- 
g-uag-es spoken in the world. 



126 



ALMANAC AND YEAR-BOOK FOB 1920. 



DAYS OF GRACE, INTEREST AND STATUTE OF LIMITATIONS. 



STATE. 


Days of 
grace. 


INTEREST. 


LIMITATIONS. 


STATE. 


o& 
K 


INTEREST. 


LIMITATIONS. 


-* 

]3f! 

1 


1 

>> 

M 


a 

^ 
|a 


w 

2 

o 

fc 


3 


| 

< 


$ 

73 a 
U M 

3 


AS 

81 

M 


3 

faS 
fl 

>-5 


I 

fc 


1 


Alabama 


Yes 
Yes 

Yes 
No 
No 
No 
No 
No 
No 
No 
No 
No 
No 
No 
No 
No 

NO 

No 
Yes* 
No 
Yes* 
No 
No 
Yes 
No 


*-if- 

8 
6 
6 

I 

6 

6 
6 

8 
7 
7 
5 
6 
6 
6 
6 
5 
6 
6 
b 
5 
7 
6 
6 


P.ct. 
8 
12 
10 
12 
Any 
Any 
6 
6 
10 

1 

12 

7 
8 
8 

1 

8 
Any 
6 
Any 

i 

8 


Yrs. 
20 
10 
10 
5 


"ifr- 
8 

7 
6 
20 
20 
20 
5 
15 
10 
20 
12 
20 
10 
10 
7 
10 


Yrs. 

1 

ON 

5 
4 
4 
6 
..... 
6 
3 
5 
6 
5 
10 
10 

1 

15 
5 
6 
3 
6 
6 
6 
6 
10 


Yrs. 

1 
3 
3 
4 
6 
6 

1 

4 
4 
5 
6 
5 
3 
5 
3 
6 
3 
6 
6 
6 

a 

5 


Montana 


No 
No 
No 
No* 
No 

Y N e o 8 
Yes* 
No 
No 
Yes 
Yes 
No 
Yes* 
Yes* 
Yes 
No 
Yes 
No 
No 
No 
No 
No 
No 
No 


P.ct. 

8 

7 

6 
6 
6 
6 
6 

6 
6 
6 
6 
6 

7 
6 
6 
8 
6 
6 
6 
6 
6 
8 


P.ct. 
Any 
10 
Any 

6 
12 
6 
6 
12 
8 
10 
10 
6 

t 

6 
10 
12 
6 
6 
12 


Yrs. 
10 
5 
6 
20 
20 
7 
20 
10 
10 
15 

it 

5 
20 
10 
20 

g 

8 
8 
20 
6 
10 
20 
21 


Yrs. 
8 
5 
4 
6 
6 
6 

i 

15 
5 
6 
6 
6 
6 
6 
6 
4 
6 
6 
5 
6 
10 
6 
5 


Yra. 
5 
4 
4 
6 
6 
4 
6 

6 
3 
6 
6 
6 
6 
6 
6 
2 

j 

6 
6 

8 


Alaska 


Nebraska 
Nevada 






New Hampshire.. 
New Jersey 


California ... 


Colorado 


New Mexico 
New York 
North Carolina... 
North Dakota 
Ohio 


Connecticut 
Delaware 


Dist. of Columbia. 
Florida 


Georgia 
Idaho 


Oklahoma 
Oregon 


Illinois 


Pennsylvania 
Rhode Island.... 
South Carolina... 
South Dakota 
Tennessee. 
Texas 


Indiana 




Kentucky 


Maine 
Maryland 
Massachusetts 
Michigan 


Utah 


Vermont 
Virginia 
Washington 
West Virginia... 
Wisconsin 
Wyoming 




Missouri 


*Sight, yes; demand, no. t Under seal 10. JNo law. Negotiable notes 6, nonnegotiable 17. 



TABLE OF MONTHLY WAGES. 



DAYS. 


$10 


$11 


$12 


$13 


$14 


$15 


$16 


$17 


$18 


$19 


$20 


$21 


$22 


$23 


$24 


$25 


1 
2 


.38 
.77 
1.15 
1.54 
1.92 
2.31 
2.69 
3.08 
3.46 
3.85 
4.23 
4.62 
5.00 
5.38 
5.77 
6.15 

S3 

7.31 
7.69 
8.08 
8.46 
8.85 
9.23 
9.62 


.42 
.85 
1.27 
1.69 
2.12 
2.54 
2.96 
3.38 
3.81 
4.23 
4.65 
5.08 
5.50 
5.92 
6.35 
6.77 
7.19 
7.62 
8.04 
8.46 
8.88 
9.31 
9.73 
10.15 
10.58 


.46 
.92 
1.38 
1.85 
2.31 
2.77 
3.23 
3.C.9 
4.15 
4.62 
5.08 
5.44 
6.00 
6.46 
6.92 
7.38 
7.85 
8.31 
8.77 
9.23 
9. 69 
10.15 
10.02 
11.08 

n.54 


.50 
1.00 
1.50 
2.00 
2.50 
3.00 
3.50 
4.00 
4.50 
5.00 
5.50 
6.00 
6.50 
7.00 
7.50 
8.00 
8.50 
9.00 
9.50 
10.00 
10.50 

n.oo 

11.50 
12.00 
12.50 


.54 
1.08 
1.62 
2.15 

2.69 
8.23 
3.77 
4.31 
4.85 
5.38 
5.92 
6.46 
7.00 
7.54 
8.08 
8.62 
9.15 
9.69 
10. 23 
10.77 
11.31 
11. bi 
12.38 
12.92 
13.46 


i:Si 

1.73 
2.31 
2.88 
3.46 
4.04 
4.62 
5.19 
5.77 
6.35 
6.92 
7.50 
8.08 
8.65 
9:23 
9.81 

10.:>8 

10.96 
11.54 
12.12 
12 09 
13.27 
13.85 
14.42 


.62 
1.23 
1.85 
2.46 
3.08 
3.69 
4.31 
4.92 
5.54 
6.15 
6.77 
7.38 
8.00 
8.62 
9.23 
9.85 
10.4(1 
11.08 
11.69 
12.31 
12.92 
13.54 
14.15 
14.77 
15.38 


.65 
1.31 
1.96 
2.62 
3.27 
3.92 
4.58 
5.23 
5. 88 
6.54 
7.19 
7.85 
8.50 
9.15 
9.81 
10.16 
11.12 
11.77 
12.42 
13.03 
13.73 
14.38 
15.04 
15.69 
16.35 


.69 
1.38 
2.08 
2.77 
3.46 
4.15 
4.85 
5.54 
6.23 
6.92 
7.62 
8.31 
9.00 
9.69 
10.38 
11.08 
11.77 
12.46 
13.15 

l:;.S5 

14.54 
15.23 
15.92 
16.62 
17.31 


.73 
1.46 
2.19 

2.92 
3.65 
4.38 
5.12 

5.85 
6.58 
7.31 
8.04 
8.77 
9.50 
10.23 
10.96 
11.69 
12.42 
13.15 
13.88 
14.62 
15.35 
16.08 
16.81 
17.54 
18.27 


.'< i 
1.54 
2.31 
3.08 
3.85 
4.B2 
5.38 
6.15 
6.92 
7.69 
8.46 
9.23 
10.00 
10.77 
11.54 
12.31 
13.08 
13.8.-> 
14.62 
15.38 
16.15 
16.94 
17.69 
18.46 
19.23 


.81 
1.62 
2.42 
3.23 
4.04 
4.85 
5.65 
6.46 
7.27 
8.08 
8.88 
9.69 
10.50 
11.31 
12.12 
12.92 
13.73 
14.54 
15.35 
16.15 
16.96 
17.77 
18.58 
19.38 
20.19 


.85 
1.69 
2.54 
3.38 
4.23 
5.08 
5.92 
6.77 
7.62 
8.46 
9.31 
10.15 
11.00 
11.85 
12.69 
13.54 
14.38 
15.23 
16.08 
16.92 
17.77 
18.02 
19.46 
20.31 
21.15 


.88 
1.77 
2.65 
3.54 
4.42 
5.31 
6.19 
7.08 
7.96 
8.85 
9.73 
10.62 
11.50 
12.38 
13.27 
14.15 
15.04 
15.92 
10. SI 
17.69 
18.58 
19.46 
20.35 
21.23 
22.12 


.92 
I.fc5 

2.77 
3.69 
4.62 
5.54 
6.46 
7.38 
8.31 
9.23 
10.15 
11.08 
12.00 
12.92 
13.8ft 
14. T, 
15.69 
16.62 
17.54 
18.46 
19.38 
20.31 
21.23 
22.15 
23.08 


.96 
1.92 
2.88 
3.85 
4.81 
5.77 
6.73 
7.69 

10'.58 
11.54 
12.50 
13.46 
14.42 
15.38 
16.35 
17.31 
18.27 
19.23 
20.19 
21.15 
22.12 
23.08 
24.04 


3 


4..., 


5 
6 
7 


8 


9 


10.... 


11 


12 


13 


it:::::::::::::: 

16.... 


17 

18 


19. .. 


20 


21... 


'22.. . 


23 


24 
25 



TABLE OF YEARLY WAGES. 



Per 
year. 


Per 
month. 


Per 

week. 


Per 
day. 


Per 
year. 


Per 
month. 


Per 
week. 


Per 
day. 


Per 
year. 


Per 
month. 


Per 
week. 


Per 
day. 


$20 is 
25 


$1 67 
2.08 


$0.38 
.48 


$0.05 
.07 


$100 is 
105 


$8.33 
8.75 


$1.92 
2.01 


$0.27 
.29 


$180 is 
185 


$15.00' 
15.42 


$3.45 
3.55 


$0.49 
.51 


30 


250 


.58 


.08 


110 


9.17 


2.11 


.30 


190 


15.83 


3.64 


.52 




2.92 


.67 


.10 


115 


9.58 


2.21 


.32 


195 


16.25 


3.74 


.53 




3.33 


.77 


.11 


120 


10.00 


2.30 


.33 


200 


16.57 


3.84 


.55 




3.V5 


.86 


.12 


125 


10.42 


2.40 


.34 


205 


17.08 


3.93 




50 


4.17 


.96 


.14 


130 


10.83 


2.49 


.36 


210 


17.50 


.03 


" CO 


55 


4.58 


1.06 


.15 


135 


11.25 


2.59 


.37 


215 


17.92 


12 


' CQ 


60 - 


5.00 


.15 


.16 


140 


11.67 


2.69 


.38 


220 


18.33 


.22 


.60 


65 


5.42 


.25 


.18 


145 


12.08 


2.78 


.40 


225 


18.75 


< SI 


.62 


70 


5.83 


.34 


.19 


150 


12.50 


2.88 


.41 


230 


19.17 


*41 


.63 


75 


6.25 


.44 


.21 


155 


12.92 


2.9V 


.42 


235 


19.58 


!51 


.64 


80 


6.67 


.53 


.22 


160 


13.33 


3.07 


.44 


240 


20.00 


.60 


.66 


85 
90 


(M 


.63 


.23 
.25 


165 
170 


13.75 

14.17 


3.16 
3.26 


.45 
.47 


245 
250 


20.42 
20.83 


.70 

.79 


.67 
.69 


95 


7.92 




.26 


175 


14.58 


3.30 


.48 











ALMANAC AND YEAR-BOOK FOE 1920. 



127 



ACCUMULATION OF ANNUITY OF $1 AT COMPOUND INTEREST. 


Tr, 


2%% 
1.00000 


3% 
1.00000 


3%% 
1.00000 


4% 
1.00000 


4%% 
1.00000 


6% 
1.00000 


67o 
1.00000 


2... 


.. 2.02500 


2.03000 


2.03500 


2.04000 


2.04500 


.05000 


2.06000 


3 


.. 3.07563 


3.09090 


3.10623 


3.12160 


3.13703 


.15250 


3.18360 


4... 


4.15252 


4.18363 


4.21494 


4.24646 


4.27819 


4.31013 


4.37462 


5.. 


.. 5.25633 


5.30914 


5.36247 


5.41632 


5.47071 


5.52563 


5 63709 


6... 


6.38774 


6.46841 


6.55015 


6.63298 


6.71689 


6.80191 


6.97532 


7 


.. 7.54743 


7.66246 


7.77941 


7.89829 


8.01915 


8.14201 


8.39384 


8 


.. 8.73612 


8.89234 


9.05169 


9.21423 


9.38001 


9.54911 


9.89747 


9 


9.95452 


10.15911 


10.36850 


10.58280 


10.80211 


11.02656 


11.49132 


10 


...11.20338 


11.46388 


11.73139 


12.00611 


12 881 


12.57789 


13.18079 


11 


12.48347 


12.80780 


13.14199 


13.48635 


13.'84118 


14.20679 


14.97164 


12... 


13.79555 


14.19203 


14.60196 


15.02581 


15.46403 


15.91713 


16.86994 


13 


...15.14044 


15.61779 


16.11303 


16.62684 


17.15991 


17.71298 


18.88214 


14 


..16.51895 


17.08632 


17.67699 


18.29191 


18.93211 


19.59863 


21.01507 


15 


...17.93193 


18.59891 


19.29568 


20.02359 


20.78405 


21.57856 


23.27597 


16... 


19.38022 


20.15688 


20.97130 


21.82453 


22.71934 


23.65749 


25.67253 


17... 


20.86473 


21.76159 


22.70502 


23.69751 


24.74171 


25.84037 


28.21288 


18 


...22.38635 


23.41444 


24.49969 


25.64541 


26.85508 


28.13238 


30.90565 


19 


23.94601 


25.11687 


26.35718 


27.67123 


29.06356 


30.53900 


33.75999 


20 


...25.54466 


26.87037 


28.27968 


29.77808 


31.37142 


33.06595 


36.78559 


21... 


27.18327 


28.67649 


30.26947 


31.96920 


33.78314 


35.71925 


39.99273 


22 


......28.86286 


30.53678 


32.32890 


34.24797 


36.30338 . 


38.50521 


43.39229 


23... 


30.58443 


32.45288 


34.46041 


36.61789 


38.93703 


41.43048 


46.99583 


24 


32.34904 


34.42647 


36.66653 


39.08260 


41.68920 


44.50200 


50.81558 


25 


...34.15776 


36.45926 


38.94986 


41.64591 


44.56521 


47.72710 


54.86451 


26. 


36.01171 


38.55304 


41.31310 


44.31174 


47.57064 


51.11345 


59.15638 


27... 


37.91200 


40.70963 


43.75906 


47.08421 


50.71132 


54.66913 


63.70577 


28 


39.85980 


42.93092 


46.29063 


49.96758 


53.99333 


58.40258 


68.52811 


29... 


41.85630 


45.21885 


48.91080 


52.96629 


57.42303 


62.32271 


73.63980 


30... 


...43.90270 


47.57542 


51.62268 


56.08494 


61.00707 


66.43885 


79.05819 


31 


46.00027 


50.00268 


54.42947 


59.32834 


64.75239 


70.76079 


84.80168 


32 


...48.15028 


52.50276 


57.33450 


62.70147 


68.66625 


75.29883 


90.88978 


33.. 


50.35403 


55.07784 


60.34121 


66.20953 


72.75623 


80.06377 


97.34316 


34... 


52.61289 


57.73018 


63.45315 


69.85791 


77.03026 


85.06696 


104.18375 


35 


54.92821 


60.46208 


66.67401 


73.65222 


81.49662 


90.32031 


111.43478 


36... 


57.30141 


63.27594 


70.00760 


77.59831 


86.16397 


95.83632 


119.12087 


37... 


59.73395 


66.17422 


73.45787 


81 70225 


91.04134 


101.62814 


127.26812 


38 


62.22730 


69.15945 


77.02889 


85.97034 


96.13820 


107.70955 


135.90421 


39... 


64.78298 


72.23423 


80.72491 


90.40915 


101.46442 


114.09502 


145,05846 


40 


67.40256 


75.40126 


84.55028 


95.02552 


107.03032 


120,79977 


154.76197 


41... 


...70.08762 


78.66330 


88.50954 


99.82654 


112.84669 


127.83976 


165.04768 


42 


72.83981 


82.02320 


92.60737 


104.81960 


118.92479 


135.23175 


175.95054 


43... 


...75.66081 


85.48389 


96.84863 


110.01238 


125.27640 


142.99334 


187.50758 


44.. 


78.55232 


89.04841 


101.23833 


115.41288 


131.91384 


151.14301 


199.75803 


45 


...81.51613 


92.71986 


105.78167 


121.02939 


138.84997 


159.70016 


212.74351 


46 


84.55403 


96.50146 


110.48403 


126.87057 


146.09821 


168.68516 


226.50812 


47 


87.66789 


100.39650 


115.35097 


132.94539 


153.67263 


178.11942 


241.09861 


48 


90.85958 


104.40840 


120.38826 


139.26321 


161.58790 


188.02539 


256.56453 


49 


94.13107 


108.54065 


125.60185 


145.83373 


169.85936 


198.42666 


272.95840 


50 


97.48435 


112.79687 


130.99791 


152.66708 


178.50303 - 


209.34800 


290.33590 


PRESENT VALUE OF 


AN ANNUITY OF $1. 


Yrs. 


2%% 


3% 


3%% 


4% 


4%% 


5% 


6% 


1 


^ 0.97561 


0.97087 


0.96618 


0.96154 


0.95694 


0.95238 


0.94340 


o 


;T 1.92742 


1.91347 


1.89969 


1.88609 


1.87267 


1.85941 


1.83339 


3 


2.85602 


.82861 


2.80164 


2.77509 


2.74896 


2 72325 


2.67301 


4 


... 3.76197 


3.71710 


3.67308 


3.62990 


3.58753 


3.54595 


3.46511 


5... 


.. 4.64583 


4.57971 


4.51505 


. 4.45182 


4.38998 


4.32948 


4.21236 


6 


5.50813 


5.41719 


5.32855 


5.24214 


5.15787 


5.07569 


4.91732 


7... 


.. 6.34939 


6.23028 


6.11454 


6.00205 


5.89270 


5.78637 


5.58238 


8 


7.17014 


7.01969 


6.87396 


6.73274 


6.59589 


6.46321 


6.20979 


9 


7.97087 


7.78611 


7.60769 


7.43533 


7.26879 


7.10782 


6.80169 


10 


8.75206 


8.53020 


8.31661 


8.11090 


7.91272 


7.72173 


7.36009 


11 


9.51421 


9.25262 


9.00155 


8.76048 


8.52892 


8.30641 


7.88687 


12 


10.25776 


9.95400 


9.66333 


9.38507 


9.11858 


8.86325 


8.38384 


13 


10.98319 


10.63496 


10.30274 


9.98565 


9.68285 


9.39357 


8.85268 


14... 


11.69091 


11.29607 


10.92052 


10.56312 


10.22283 


9.89864 


9.29498 


15... 


12.38138 


11.93794 


11.51741 


11.11839 


10.73955 


10.37966 


9.71225 


16. 


13.05500 


12.56110 


12 09412 


11.65230 


11.23402 


10.83777 


10.10590 


17. 


..13.7120 


13 J 6612 


12.65132 


12.16567 


11.70719 


11.27407 


10.47726 


18 


1435336 


13.75351 


13.18968 


12.65930 


12.15999 


11.68959 


10.82760 


19 


14.97889 


14.32380 


13.70984 


13.13394 


12.59329 


12.08532 


11.15812 


20. 


15.58916 


14.87747 


14.21240 


13.59033 


13.00794 


12.46221 


11.46992 


21... 


16.18455 


15.41502 


14.69797 


14.02916 


13.J0472 


12.82115 


11.76408 


22 


16.76541 


15.93092 


15.16712 


14.45112 


13.78442 


13.16300 


12.04158 


23... 


17.3.3211 


16.44361 


15. 62 041 


14.85684 


14.14777 


13.48857 


12.30338 


24 


17.88499 


16.93554 


16.05837 


15.24696 


14.49548 


13.79864 


12.55036 


25.... 


18.42438 


17.41215 


16 48151 


15.62208 


14.82821 


14.09394 


12.78336 


26 


18.95061 


17.S7684 


16.89035 


15.98277 


15.14661 


14.37519 


13.00317 


27. 


39.46401 


18.32703 


17.28536 


16!.32959 


15.45130 


14.64303 


13.21053 


28 


...in.nfi.iso 


18.76411 


17 66702 


16 66306 


15 74287 


14.89813 


13.<iOfl16 


29 


20.45355 


19.18845 


18 03577 


16.98371 


16.02189 


15.14107 


13.59072 


30 


20.93029 


19.60044 


18.39205 


17.29203 


16.28889 


15,37245 


13.76483 


31,, 


21.39541 


20.00043 


18.73628 


17.58849 


16.54439 


15.59281 


13.92909 



128 



ALMANAC AND YEAR-BOOK FOR 1920. 



Yrs. 2%% 3% 3%% 

32 21.84918 20.38877 19.06887 

33 22.29188 20.76579 19.39021 

34 22.72379 21.13184 19.70068 

35 23.14516 21.48722 20.00066 

36 23.55625 21.83225 20.29049 

37 23.95732 22.16724 20.57053 

38 24.34860 22.49246 20.84109 

39 24.73034 22.80822 21.10250 

40 25.10278 23.11477 21.35507 

41 25.46612 23.41240 21.59910 

42 25.82061 23.70136 21.83488 

43 26.16645 23.98190 22.06269 

44 26.50385 24.25427 22.28279 

45 26.83302 24.51871 22.49545 

46 27.15417 24.77545 22.70092 

47 27.46748 25.02471 22.89944 

48 27.77315 25.26671 23.09124 

49 28.07137 25.50166 23.27656 

50 28.36231 25.72976 23.45562 

55 29.71398 26.77443 24.26405 

60 30.90866 27.67556 24.94473 

65 31.96458 28.45289 25.51785 

70 32.89786 29.12342 26.00040 

75 33.72274 29.70183 26.40669 

80 34.45182 30.20076 26.74878 

85 35.09621 30.63115 27.03680 

ANNUITY WHICH $1 WILL 

Yrs. 2%% 3% 3V 2 % 

1 1.02500 1.03000 1.03500 

2... .51883 .52261 .52640 

3 35014 .35353 .35693 

4 26582 .26903 .27225 

5 21525 .21835 .22148 

6 18155 .18470 .18767 

7... .15760 .16051 .16354 

8 13947 .14246 .14548 

9... .12546 .12843 .13145 

10 11426 .11723 .12024 

11... .10511 .10808 .11109 

12 Q9749 .10046 .10348 

13 09105 .09403 .09706 

14... .08554 .08853 .09157 

15 08077 .08377 .08683 

16... .07670 .07961 .08268 

17 07293 .07595 .07904 

18... .06967 .07271 .07582 

19... .06676 .06981 .07294 

20... .06415 .06722 .07036 

21... .06179 .06487 .06804 

22 05965 .06275 .06593 

23... .05780 .06081 .06402 

24 05591 .05905 .06227 

25... .05428 .05743 .06067 

26... .05277 .05594 .05921 

27 05138 .05456 .05785 

28... .05009 .05329 .05660 

29... ,0i889 .05211 .05545 

30... .04778 .05102 .05437 

31... .04674 .05010 .05337 

32 .01577 .04905 .05244 

33... .0-4486 .04816 .05157 

34... 04401 .04732 .05076 

35... .04321 .04654 .05010 

36... .04245 .04580 .04928 

37. 04174 .04511 .04861 

38... .04107 .04446 .04798 

39... 03044 .04384 .04739 

40 03984 .04326 .04683 

41 03927 .04271 .04640 

42... .03873 .04219 .04590 

43 03822 .04180 .04533 

44 03773 .04123 .04488 

45... .03727 .04079 .04445 

46 03683 .04036 .04405 

47... .03641 .03996 .04367 

48... .03601 .03958 .04331 

49 03562 .03921 .04296 

60 03526 .03887 .04263 

55... .03365 .03735 .04121 

60 03225 .03613 .04009 

65 03128 .03515 .03919 

70 03040 .03434 .03846 

75 02965 .03367 .03787 

80.... .02903 .03311 .03738 



4% 

17.87355 
18.14765 
18.41120 
18.66461 
18.90828 
19.14258 
19.36786 
19.58448 
19.79277 
19.99305 
20.18563 
20.37079 
20.54884 
20.72004 
20.88465 
21.04294 
21.19513 
21.34147 
21.48218 
22.10861 
22.62349 
23.04668 
23.39451 
23.68041 
23.91539 
24.10853 



BUY FOR 

4% 

1.04000 
.53030 
.36035 
.27549 
.22463 
.19076 
.16661 
.14853 
.13449 
42329 
.11415 
.10655 
.10014 
.09467 
.08994 
.08582 
.08230 
.07899 
.07614 
.07358 
.07128 
.06930 
.06731 
.06559 
.06401 
.06257 
.06124 
.06001 
.05888 
.05783 
.05686 
.05595 
v .05510 
X.05431 
.05358 
.05289 
.05224 
.05163 
.05106 
.05052 
.05002 
.04954 
.04909 
.04866 
.04826 
.04788 
.04752 
.04718 
.04686 
.04655 
.04523 
.04420 
.04339 
.04275 
.04223 
.04181 



16.78889 
17.02286 
17.24676 
17.46101 
17.66604 
17.86224 
18.04999 
18.22966 
18.40158 
18.56611 
18.72355 
18.87421 
19.01838 
19.15635 
19.28837 
19.41471 
19.53561 
19.65130 
19.76201 
20.24802 
20.63802 
20.95098 
21.20211 
21.40363 
21.56534 
21.69511 



15.80268 
16.00255 
16.19290 
16.37419 
16.54685 
16.71129 
16.86789 
17.01704 
17.15909 
17.29437 
17.42321 
17.54591 
17.6627.7 
17.77407 
17.88007 
17.98102 
18.07716 
18.16872 
18.25593 
18.63447 
18.92929 
19.16107 
19.34268 
19.48497 
19.59646 
19.68382 



YEARS GIVEN. 



4%% 
1.04500 
.53410 
.36377 
.27874 
.22779 
.19388 
.16970 
.15161 
.13757 
.12638 
.11725 
.10967 
.10328 
.09782 
.09311 
.08902 
.08542 
.08224 
.07941 
.07688 
.07460 
.07255 
.07068 
.06899 
.06744 
.06602 
.06472 
.06352 
.06241 
.06139 
.06044 
.05956 
.05874 
.05798 
.05727 
.05661 
.05598 
.05540 
.05486 
.05434 
.05386 
.05341 
.05298 
.05258 
.05220 
.05184 
.05151 
.05119 
.05089 
.05060 
.04939 
.04845 
.04773 
.04717 
.04672 
.04637 



5% 

1.05000 
.53780 
.36721 
.28201 
.23097 
.19702 
.17282 
.15472 
.14069 
.13950 
.12039 
.11283 
.10646 
.10102 
.09634 
.09227 
.08880 
.08555 
.08275 
.08024 
.07810 
.07597 
.07414 
.07247 
.07095 
.06956 
.06829 
.06712 
.06605 
.06505 
.06413 
.06328 
.06249 
.06176 
.06107 
.06043 
.05984 
.05928 
.05876 
.05828 
.05782 
.05739 
.05699 
.05662 
.05626 
.05593 
.05561 
.05532 
.05504 
.05478 
.05367 
.05283 
.05219 
.05170 
.05132 
.05103 



ALMANAC AND YEAR-BOOK FOR 1920. 



129 



TVEIGHTS OF DIAMONDS 

The weight of diamonds and other precious 
stones is expressed in metric carats. The unit 
is the international carat of 200 milligrams, 
which has been officially adopted by the 
United States and most of the countries in 
Europe. Until July 1. 1913. there were three 
different standards in use in the United States, 
although the one generally accepted was 205.3 
milligrams. This was usually subdivided on 
the binary system, the smallest subdivision 
being- 1-64 of the carat. The new carat is 
subdivided on the decimal system. 

Equivalents of old carats in new metric carats : 



AND FINENESS OF GOLD. 

New metric. I Old carat. New metric 

000 .......... 1 - 02S - 60 



Old carat. New metric. 

1-64 0.02 

1-32 0.03 

1-16 0.06 

% 0.13 

% 0.26 

% 0.51 

1 1.03 

2 2.05 

3 3.08 

4 4.11 

5... . 5.13 



Old carat. New metric. 

6 6.16 

7... 7.19 

8 8.21 

9 9.24 

10 10.26 

25 25.66 

50 51.32 

75 76.99 

100 102.65 

200 205.30 

300... .. 307.95 



Equivalents of new metric carats in old carats: 



New carat. Old carat. 



New carat. 



Old carat. 
19 31-64 
24 23-64 
48 45-64 
73 4-64 



100 9727-64 



1 62-64 20 

2 161-64 25... 

3 259-64 50 

4 357-64 75 

5 456-64 

6 554-64 200 19454-64 

7 652-64 300 29216-64 

8 751-64 400 38943-64 

9 849-64 500 487 6-64 

iEV:H:i JttarM* 97412 - 8 * 

The fineness of gold is also expressed in 
carats. Pure gold is said to be twenty-four 
carats fine. If it contains eight parts of a 
baser metal or alloy it is only sixteen carats 
fine. The carats therefore indicate the pro- 
portion of pure gold to alloy. Most of the gold 
used by jewelers is about fourteen carats fine, 
having ten parts of alloy. 



THE WORLD'S MOST FAMOUS DIAMONDS. 



Name. Carats. 

Cullinan 3.025 

D'Angleterre (blue). 44% 

Etoile Polaire 40 

Etoile du Sud 124 

GrandDucdeToscane 133.16 

Great Mogul 2793-16 



Name. Carats. 

Imperatrice Eugenie. . 51 
Kohinoor (1st cutt'g).279 
Kohinoor (2d cutti'g) .106 1-16 
Loterie d'Angleterre.. 49 

Nassak 78% 

Orloff 194% 



. Name. Carats. 

Pacha d'Egypt 40 

Regent 136% 

Sancy 53% 

Shah 86 

Tiffany 969 

Tiffany (yellow) 125 



ABBREVIATIONS OF 

Following is a list of some of the more com- 
mon abbreviations used after the names of per- 
sons to designate title, rank, degree, member- 
ship in societies, orders or public bodies, etc.: 

A. R. A. Associate of the Royal Academy. 

B. A. Bachelor of Arts. 
B. D. Bachelor of Divinity. 

B. Sc. Bachelor of Science. 

C. B. Companion of the Bath. 
C. E. Civil Engineer. 

C. I. E. Companion of Order of Indian Empire. 
C.J. Chief Justice. 

C. M. G. Companion of Order of St. Michael 
and St. George. 

C. V. O. Companion of Victorian Order. 

D. D. Doctor of Divinity. 
D. Sc. Doctor of Science. 

D. S. O. Distinguished Service Order. 

F. R. G S. Fellow of the Royal Geographical 

Society. 

F. R. S. Fellow of the Royal Society. 
J. P. Justice of the Peace. 
K. C. King's Counsel. 
K. C. B. Knight Commander of the Bath. 

BURIAL PLACES 

George Washington Mount Vernon. Va. 

John Adams Quincv. Mass. 

Thomas Jefferson Monticello. Va. 

James Madison Montpelier. Va. 

James Monroe Richmond. Va. 

John Quincy Adams Quincy, Mass. 

Andrew Jackson Hermitage, Nashville, Tenn. 

Martin Van Buren Kinderhook. N. Y. 

William Henry Harrison North Bend. O. 

John Tyler Richmond, Va. 

James Knox Polk Nsuiliville. Tenn. 

Zachary Taylor Springfield, Ky. 

ROMAN AND ARABIC NUMERALS. 



TITLES, DEGREES, ETC. 

K. C. M. G. Knight Commander of Order of St 
Michael and St. George. 

K. C. V. O. Knight Commander of the Victoriaa 
Order. 

K. G. Knight of the Garter. 

L. H. D. Doctor of Humanities. 

LL. B. Bachelor of Laws. 

LL. D. Doctor of Laws. 

Litt. D. Doctor of Literature. 

M. A. Master of Arts. 

M. C. Member of Congress 

M. D. Doctor of Medicine. 

M. P. Member of Parliament. 

M. V. O. Member of the Victorian Order. 

.N.A. National Academician. 

O. M. Order of Merit. 

P. C. Privy Councilor. 

Ph. D. Doctor of Philosophy. 

R. A. Royal Academician. 

S. J Society of Jesus. 

S. T. D. Doctor of Sacred Theology. 
I U. S. A. United States Army. 

U. S. N. United States Navy. 
! V.C. Victoria Cross. 

OF PRESIDENTS. 

Millard Fillmore Buffalo. N. Y 
Franklin Pierce Concord. N. H. 
James Buchanan Lancaster. Pa 
Abraham Lincoln Springfield, 111. 
Ulysses S. Grant New York. N. Y 
Rutherford B. HP yes Fremont O 
James A. Garfield Cleveland O 
Chester A. Arthur Albnny. N Y 
Benjamin Harrison Indianapolis. Ind. 
William McKinley Canton. O. 
Grover Cleveland Princeton. N. J. 
Theodore Roosevelt Oyster Bay. N. Y. 

THE PULSE AT DIFFERENT AGES. 

Newborn infants, per minute 130 to 140 

First year, per minute 115 to 130 

Second year, per minute 95 to 110 

Third year, per minute 85 to 95 

Seventh to fourteenth year, per min. 80 to 90 

-, - -- 1910 In adult age, per minute 70 to 75 

8 MCMXX ... 1920 In old age. per minute 60 to 75 



I 


i 


TX 


9 


II 


cy 


x 


10 


in . 


^ 




50 


rv 


4 


c 


100 


v. . 


.. 5 


D .. 


.. 500 


VI .. 


6 


M 


1000 


vn. . 


.. 7 




..1910 



130 



ALMANAC AND YEAR-BOOK FOR 1920. 



HIGHEST AND LOWEST POINTS IN THE WORLD. 

CONTINENTAL ALTITUDES. 



In order to compare the elevations in the 
United States with those in foreign countries 
the following list is given, but many ol the 



figures, showing- feet above and below eea 
level, must be considered as approximate 
only: 



Aoovft "a Below sea 

Continent. Highest point. level (ft.). Lowest point. level (ft.) 

North America . Mount McKinley. Alaska 20,300. .Death valley. California 27ft* 

South America . Mount Aconcagua, Chile-Argentina.23,080..Sea level V.*.'.".'. 

Europe Mont Blanc. Prance 15, 782.. Caspian sea, Russia ".! * *86 

Asia Mount Everest. India-China 29, 002.. Dead sea, Palestine.. 1290 

Africa Kibo peak. German East Africa 19,320.. Desert of Sahara... ' '150 

Australia Mount Kosciusko. New South Wales 7,328.. Lake Torrens. South Australia 25 

HIGHEST MOUNTAINS. 



Mountain. 



Feet. I Mountain. 



Feet. 



Mt. Everest... 29,002 
Godwin - Aus- 
ten ......... 28,280 

Kunchinginga.28,156 
Gusherbrum .26,378 
Dhawalagiri . . 26,826 



Mountain. 
Mercedario 
Huascaran 
Anconhuma 


Feet. 
..22,315 

..22.188 
.21 490 


Mountain. Feet. 
Chimborazo ..20.498 
Tupungato ..20,286 
Haina 20 171 


niampu . . . 


.21,192 


San Jose 20 020 


Huandoy . . 
Ulimani ... 
Pamiri . . 


..20.847 
.21.030 
.,20.735 


North America 
McKinley ....20.300 



Kutha Kangir.24.740 
Nanda Devi. .25,600 
Mustaghata ..24.400 
Chumalari ...23.946 

South America- 
Aconcagua ...23.080 
HIGH MOUNTAINS IN THE UNITED STATES. 



Alaska Feet. 

Mt. McKinley 20.300 

St. Elias 18,026 

California 

Mt. Whitney 14,501 

Mt. Williamson 14.384 

Mt. Shasta 14,380 

Mt. Russell 14.190 

Mt.Langley 14.042 

Mt. Muir 14,025 

Mt. Tyndall 14,025 

Mt. Barnard 14.003 

Colorado 

Mt. Elbert 14,436 

Blanca peak 14.390 

Mt. Harvard 14.375 

Gray's peak 14.341 



Feet. 

Mt. Lincoln 14,297 

Uncompahgre peak... .14,289 



Long's peak 14,271 

Mt. Princeton 14,196 

Mt.Yale ., ...14.187 

Pike's peak... 14.108 

Mt. of Holy Cross. . . . .14,006 

Spanish peaks 13.620 

Idaho Feet. 

Hyndman peak 12,078 

Montana 

Granite peak 12,850 

Mt.Wood 12.750 

Cold mountain 12,610 

Mt. Villa 12,200 

Mt. Hague 12,100 

HIGHEST POINT IN EACH STATE AND TERRITORY. 
[From table compiled by the United States geological survey.] 



Feet. 

Snobank Mt 12,000 

Oregon Mt. Hood 11,225 



Utah King's peak 13.49* 

Mt. Emmons 13.428 

Gilbert peak 13.422 

Mt. Lovenia 13.250 

Tokewanna peak 13.200 

Wilson peak 13.095 

Washington 

Mt. Rainier 14,363 

Mt. Adams 12.470 

Wyoming 

Gannett peak 13.785 

Grand Teton 13,747 

Fremont peak 13,730 

Cloud peak 13.165 



State and place. 



Elevation. 



Alabama. Che-aw-ha mountain 2.407 

Alaska, Mount McKinley 20,300 

Arizona, San Francisco peak 12.611 

Arkansas, Magazine and Blue mountains 2.800 

California, Mount Whitney 14,501 

Colorado. Mounts Elbert and Massive 14,402 

Connecticut, Bear mountain 2,355 

Delaware. Centerville 440 

District of Columbia, Tenley 420 

Florida, Mount Pleasant 301 

Georgia, Brasstown Bald mountain 4,768 

Idaho, Hyndman peak 12,078 

Illinois, Charles mound, Joe Daviess co.. 1,241 

Indiana. Carlos, Randolph county 1,210 

Iowa, five miles southeast of Sibley 1,670 

Kansas, west boundary north of Arkan- 
sas river 4,135 

Kentucky, Big Black mountain, Harlan 

county 4,100 

Louisiana, summits in western parishes. 400 

Maine, Mount Katahdin (west) 5,273 

Maryland. Backbone mountain 3,340 

Massachusetts, Mount Greylock 3.505 \ 

Michigan, Porcupine mountain 2,023 

Minnesota, Mesabi range, St. Louis co. . 1,920 

Mississippi. Holly Springs 600 

Missouri, Tom Sauk mountain 1,750 

Montana. Granite peak 12,850 

Nebraska. Banner county 5.350 

Nevada. Wheeler peak 13.058 

New Hampshire, Mount Washington 6,293 

New Jersey, High Point 1,809 

New Mexico, North Truchas peak 13,306 

New York. Mount Marcy 5.344 

North Carolina. Mount Mitchell 6.711 

North Dakota, south part of Bowman co. 3.500 

Ohio. Campbell's hill. Logan county 1,550 

Oklahoma, west end Cimarron county. . 4.750 

Oregon. Mount Hood 11.225 

Pennsylvania. Blue Knob 3.136 



State and place. Elevation. 

Rhode Island. Durfee hill 805 

South Carolina. Sassafras mountain 3,548 

South Dakota, Harney peak 7,242 



Tennessee, Mount Guyot... 



6.636 



Texas, El Capitan, Guadaloupe mountain 9.020 

Utah, King's peak 13,498 

Vermont. Mount Mansfield 4,364 

Virginia, Mount Rogers 5.719 

Washington, Mount Rainier 14.408 

West Virginia. Spruce Knob 4,860 

Wisconsin. Rib hill. Marathon county... 1,940 

Wyoming. Mount Gannett 13.785 

Guam. Mount Jummulong Mangloc 1,274 

Hawaii. Mauna Kea 13,823 

Philippines, Mount Apo 9,610 

Porto Rico, Luquillo mountains 3,532 

AREAS OF OCEANS AND GREAT LAKES. 

Oceans. Sq. miles. I Sq. miles. 

Antarctic. 5.731,350 Great Slave. ...12 000 

Arctic ... 4,781,000 I Huron 23,800 

Atlantic. .34,801,400 : Michigan 22,450 



Pacific ...67.699.610 
Lakes Baikal 13 000 


Ontario 7.240 
1 Superior 31 200 


Chad 50.000 
Erie 9,960 
Great Bear 10,000 


Tanganyika 15.000 
Victoria Nyanza.26.500 
Winnipeg 9,000 


AVERAGE DEPTH OF 

F^t. 
Antarctic 10,800 
Arctic 5.160 
Atlantic 12 200 


OCEANS AND SEAS. 

Feet. 
Caribbean 7.614 
China 402 
Japan 7 320 


Indian 11.136 
Pacific 12 960 


Mediterranean... 4.560 
Mexico Gulf of 4 632 


Baltic 122 


North 300 


Bering 900 
The mean depth of i 
is estimated to be fron 


Okhotsk 5,040 
ill the oceans and seas 
L 2 to 2% miles. 



ALMANAC AND YEAR-BOOK FOE 1920. 



131 



STATE MOTTOES. 



Following- are the mottoes adopted by the 
various states of the union and appearing- on 
their state seals except as otherwise noted: 

Alabama Here we rest. 

Arizona Ditat Deus (God enriches). 

Arkansas Regnant populi (The people rule) . 

California Eureka (I have found it). 

Colorado Nil nisi numine (Nothing- without 
Providence) . 

Connecticut Qui transtulit sustinet (Who 
transplanted sustains) . 

Delaware Liberty and independence. 

Florida In God we trust. 

Georgia Wisdom, justice, moderation. 

Idaho Esto perpetua (May it be perpetual) . 

Illinois State sovereignty, national union. 

Indiana (No motto). 

Iowa Our liberties we prize and our rights 
we will maintain. 

Kansas Ad astra per aspera (To the stars 
through difficulties). 

Kentucky United we stand, divided we fall. 

Louisiana Union, justice, confidence. 

Maine Dirigo (I direct). 

Maryland Fa tti maschii, parole femine 
(Deeds, men; words, women). 

Massachusetts Ense petit placidam sub lib- 
ertate quietem (By the sword he seeks repose 
settled under liberty) . 

Michigan Si quseris peninsulam amcenam, 
circumspice (If you seek a delightful penin- 
sula, look about you) . 

Minnesota L'etoile du nord (Star of the 
north). 

Mississippi (No motto). 

Missouri Salus populi suprema lex esto (Let 
the people's safety be the supreme law). 

Montana Oro y plata (Gold and silver). 



Nebraska Equality before the law. 

Nevada All for our country. 

New Hampshire (No motto). 

New Jersey Liberty and prosperity. 

New Mexico Crescit eundo (It increases as 
it advances) . 

New York Excelsior (Higher). 

North Carolina lEsse quam videri (To be 
rather than to seem). 

North Dakota Liberty and union, now and 
forever, one and inseparable. 

Ohio (No motto). 

Oklahoma Labor omnia vincit (Labor con- 
quers all things) . 

Oregron The union. 

Pennsylvania Virtue, liberty and independ- 
ence. 

Rhode IsL.nd Hope. 

South Carolina Animis opibusque parati 
(Ready in soul and resource) and Dum spiro 
spero (While I breathe I hope). 

South Dakota Under God the people rule. 

Tennessee Agriculture, commerce. 

Texas-^Has no official motto, but "Texas one 
and indivisible," adopted by the Daughters of 
the Republic of Texas, is sometimes used. 

Utah Industry. (State seal indicates indus- 
try and independence.) 

Vermont Freedom and unity. 

Virginia Sic semper tyrannis (Thus ever to 
tyrants) . 

Washington (No motto). 

West Virginia Montani semper liberi (Moun- 
taineers are always free) . 

Wisconsin Forward. 

Wyoming Equal rights. 

United States E pluribus unum (Out of 
many, one) . 



STATE NICKNAMES AND FLOWERS. 



State. 

Alabama 

Arizona 

Arkansas. . . . 

California 

Coloradp 

Connecticut. .. 
Delaware.. . .- . 

Florida 

Georgia 

Idaho 

Illinois* 

Indiana! 

Iowa 

Kansas 

Kentucky 

Louisiana .... 

Maine , 

Maryland 

Massachusetts 

Michig-an 

Minnesota 

Mississippi. . . . 

Montana 

Missouri 

Nebraska 

Nevada 



Nickname. Flower. 

Cotton state. . . . Goldenrod. 

Sequoia cactus. 

Bear state Apple blossom. 

.Golden state.. . Poppy. 
Centennial state Columbine. 
Nutmeg state.. .Mountainlaurel. 
Blue Hen state . Peach blossom. 
Peninsula state. 
Cracker state.. . Cherokee rose. 

Syring-a. 

Sucker state . . . Violet. 
Hoosier state... Carnation. 
.Hawkeye state. Wild rose. 
Sunflower state. Sunflov.'er. 
Blue Grass state. Blue grass. 
Pelican state. . . Magnolia. 
Pine Tree state. :?ine cone. 
Old Line state. 
Bay state. 

Wolverine state.Apple blossom. 
Gopher state. . . Moccasin. 

Bayou state Magnolia. 

Stub Toe state. Bitter root. 

Goldenrpd. 

Goldenrod. 

Silver state. 



State. Nickname. Flower. 

N. Hampshire. Granite state. 
New Jersey. . . . Jersey Blue state Sug-. maple (tree) 

New York Empire state . . . Rose. 

North Carolina Old North state. 

North Dakota. Flickertail state. Goldenrod. 

Ohio Buckeye state. 

Oklahoma .- Mistletoe. 

Oregon Beaver state. . . Oregon grape. 

Pennsylvania . .Keystone state. 

Rhode Island. . Little Rhody.. . Violet. 

South Carolina Palmetto state. 

South Dakota. Sunshine state. Pasqueflower. 

Tennessee Big- Bend state . 

Texas Lone Star state. Bluebonnet. 

Utah Se&o lily. 

Vermont Green Mountain 

state Red clover. 

Virginia The Old Dominion 

Washington... Evergreen state. Rhododendron. 
West Virginia. The Panhandle. Rhododendron. 
Wisconsin Badger state. . . Violet. 

Note Only nicknames that are well known 
and "state flowers" officially adopted or com- 
monly accepted are given in the foregoing- list. 

*Native state tree, the native oak. tOfficial 
state song. "On the Banks of the Wabash." 



FLOWER AND GEM SYMBOLS OF MONTHS. 



Month. Flower. Gem. 

January Snowdrop Garnet. 

February Primrose Amethyst. 

March Viplet Bloodstone. 

April Daisy Diamond. 

May Hawthorn Emerald. 

June Honeysuckle. . . . Chalcedony. 

July Water lily Ruby. 

Aug-ust Poppy Sardonyx. 

September Morning- glory . . Sardonyx. 

October. Hops Aquamarine. 

JNovemoer Chrysanthemum Topaz. 

December Holly Turquoise. 

The above grem symbols are those of Polish 
tradition. The Jewish g-em symbols of the 



months are: January, g-arnet: February, am- 
ethyst: March, jasper; April, sapphire; May. 
chalcedony, carnelian or agate; June, emerald: 
July, onyx; August, carnelian: September, 
chalcedony, carnelian or agate; June, emerald; 
vember, topaz: December, ruby. 

The birth stones authorized by the American 
Jewelers' association are: January, g-arnet ; 
February, amethyst ; March, aquamarine, blood- 
stone; April, diamond; May, emerald: June, 
pearl, moonstone; July, ruby; August, moon- 
stone, peridot: September, sapphire; October, 
opal, tourmaline; November, topaz: December, 
turquoise, lapis lazuli. 



ALMANAC AND YEAR-BOOK FOR 1920. 



UNITED STATES CUSTOMS DUTIES. 



Following- are the existing- tariff rates placed 
by the Underwood-Simmons act of 1913 on 
articles in common use or of extensive im- 
portation. A list of the principal articles on 
the free list is appended. Amounts given in 
dollars and cents are specific and the percen- 
ages are ad valorem duties. The abbreviation 
"n. a. p." means "not specially provided for." 
DUTIABLE LIST. 

Schedule A Chemicals, Oils and Paints. 
Acids: Boracic, %c lb.: citric, 5c lb.; formic. 

l%c lb.: gallic, (5c lb.; lactic and oxalic, 

IJ/aC lb.; pyrogallic, 12c lb.; salicylic, 2Vfec 

lb.; tannic, 5c lb.; tartaric, 3%c lb.; acids 

n. s. p., 15%. 

Albumen, dried egg, 3c lb. 
Alkalies and compounds of, n. B. p., 15%. 
Alumina and compounds, n. a. p., 15%. 
Ammonia, carbonate and muriate, %c lb.; 

liquid anhydrous, 2%c lb.; ammoniacal gas 

liquor, 10%. 
Argols, crude, and calcium tartrate. crude, 

5%; with more than 90 per cent of potas- 
sium bitartrate, cream of tartar, Rochelle 

salts, 2%c lb. 
Balsams, natural and crude, 10%; advanced 

in value, 15%. 
Barium, chloride of, */4c lb.; dioxide of, l^c 

lb.: carbonate of, precipitated, 15%. 
Blacking, all kinds, 15%. 

Bleaching powder, chloride of lime. l-10c lb. 
Caffein, $1 lb.; compounds of, 25%. 
Calomel, corrosive sujblimate, 15%. 
Chalk, manufactured, 25%. 
Chemicnl and medicinal compounds, lOc lb. 

and 20% to 40c lb. and 20%. 
Chemical and medicinal compounds in in- 
dividual packages of 2% Ibs. or less, 20% 

to 25%. 

Chloroform, 2c lb. 
Coal tar dyes. n. s. p., 30%. 
Coal tar products, not dyes, n. B. p., 5% to 

15%. 

Cobalt, oxide of, lOc lb. 
Collodion, 15%; compounds, 25% to 40%. 
Drugs, natural materials for, advanced in 

value, 10%. 
Dj'estuffs (see Emergency Revenue Act. thia 

volume). 
Ergot, lOc lb. 

Ethers, 4c to 5c lb.: ethers n. s. p., 20%. 
Extracts for dyeing, %c lb. 
Formaldehyde, Ic lb. 
Fusel oil, %c lb. 
Gelatin, glue and glue size. Ic lb.; valued ax 

above lOc lb., 15% to 25%. 
Glycerin, crude, Ic lb.; refined. 2c lb. 
Gums, crude, n. s. p., $1 lb.: arabic, %c lb.; 

camphor, crude, Ic lb.; camphor, refined 

5c lb 

Ink and ink powders, 15%. 
lodoform. 15c lb. 
Leaves and roots, Me to lOc lb. 
Licorice, extracts of, Ic lb. 
Lime, citrate of, Ic lb. 
Magnesia. l-10c to 3 l-3c lb. 
Menthol. 50c lb 
Oils, fish, n. s. p., 3c gal.; whale, 5c gal.: 

snerm, 8c gal.; oils and greases, n. s. p. 

15%. 
Oils, expressed, castor. 12c gal.; flaxseed and 

linseed, lOc gal.; olive. 20c to 30c gal.; 

other exnressed oils n. s. p., 15%. 
Oils, distilled and essential, 10% to 20% or 

6c to 25c lb. 
Opium, crude, $3 to $6 lb.; derivatives of, 

S'3 to S3 oz. 

Perfumery, cosmetics, dentifrices, if with al- 
cohol, 40c lb. and 60% ; without alcohol, 

60%: perfumes n. s. p., 20%. 
Piements, 5% to 25%: lead, 25%; zinc oxide, 

10% to 15%; varnishes, 10%; enamel paints, 

n. s. p., 20%. 
Plasters, curative, 15%. 



Potash, bicarbonate and chloride of, Y 2 c lb.; 
chromate or bichromate of, Ic lb.; salt- 
peter, refined. $7 ion. 

Soaps, perfumed, toilet, 30%; medicinal, 20%; 
castile and unperfumed. 10%; others n. s. 
P.. 10%. 

Soda, benzoate of, 5c lb. ; alkalies and eul- 
phites of, %c lb.; sal soda, %c lb. 

Sponges, 10%; bleached, 15%. 

Talcum, 15%. 

Vanillin, lOc oz.; vanilla beans, 30c lb. 

Schedule B Earths, Earthenware and 
Glassware. 

Brick, 10%; glazed, decorated, 15%. 

Cement, 10%. 

Tiles, l%c to 5c sq. ft.; 20% to 30%. 

Lime, 5%. 

Gypsum, 10%. 

Pumice stone, unmanufactured, 5%; manufac- 
tured, %c lb. or 25%. 

Clays, or earths, unmanufactured, n. s. p., 
50c ton; manufactured, $1 to $1.50 ton. 

Mica, unmanufactured, 4c lb. to 25%; manu- 
factured, 30%. 

Earthenware, common, not ornamented, 15%; 
ornamented, 20% to 30%. 

Earthenware of nomitrified absorbent body, 
35% to 40%. 

China and porcelain wares, 50% to 55%. 

Gas retorts, 10%. 

Glass bottles, 30% to 45%. 

Glass, window, %c to 2c lb. ; cylinder and 
crown, 3c to lOc sq. ft.; cast plate. 6c to 
12c sq. ft.; 4% additional if ground, frost- 
ed, etc. 

Spectacles. 35%. 

Lenses, 25%. 

Opera glasses, optical instruments, n. s. p.. 
35% 

Telescopes, microscopes, photographic lenses. 
25%. 

Mirrors, stained glass windows, manufac- 
tures of glass n. s. p., 30%. 

Marble, breccia, onyx, rough. 50c cu. ft.: 
dressed, 75c cu. ft.; paving tiles of, 6c to 
lOc superficial foot: mosaic cubes. 20% to 
35%. 

Marble, breccia, onyx, alabaster, jet, manu- 
factured into monuments, vases, etc., 45%. 

Stone, building, manufactured, 25%; unman- 
ufactured, 3c cu. ft. 

Grindstones, $1 .f>O ton. 

Slates, n. s p., 10%. 
Schedule C Metals and Manufactures Of. 

Chrome metal and other alloys used in man- 
ufacture of steel, n. s. p., 15%. 

Bar and other rolled or hammered iron, n. 
s. p., 5%. 

Beams, tnrclers and other structural iron and 
steel, 10%. 

Boiler or other plate of iron and steel, n. 8. 
p.. ,12%. 

Iron and steel anchors, 12%; antifriction balls. 
35%. 

Hoop, band or scroll iron or steel n. s. p. 
and barrel hoops of iron p.nd steel, 10%. 

Railway fishplates and splice bars, 10%. 

Iron or steel sheets with other metals im- 
posed thereon, tin plates, terne plates. 15%. 

Steel bars, mill shafting, castings, not con- 
taining alloys. 15%. 

Rivet, screw, fence, nail and other iron or 
steel \yire rods, 10%. 

Round iron or steel wire, 15%; wire rope, 
30%. 

Anvils. 15%. 

Automobiles valued at $2,000 or more, 45%: 
under $2,000. 30%: parts, 30%. 

Bicycles, motorcycles, and parts, 25%. 

\xles of iron and steel, 10%. 

Blacksmiths' hammers and other tools of 
iron and steel. 10%. 

Nuts and washers. 5% to 30%. 



ALMANAC AND YEAR-BOOK FOB 1920. 



133 



Cast iron pipe, 10%. 

Chains, u. s. p., Z0%; sprocket and machine, 

xiO'/c/. 

Iron and steel tubing, n. s. p., 20%. 

Knives, razors, etc., with folding blades, 35% 

to 56 ( /c. 
Knives, table, etc., with fixed blades, and 

without handles, 25%; with handles, 30%. 
Files and rasps, 25%. 
Muskets ana rihes, muzzle loading, 15%; 

breechloading guns, 35%. 
Needles, 20%. 
Fishhooks and fishing tackle, except lines and 

nets, i>0%. 
Steel plates for engraving, stereotype plates, 

electrotype plates, 15%; lithographic plates 

of stone, 25%. 
Saws, 12%. 
Screws. 25%. 
Aluminum, crude, 2c lb.; in plates, bars, 

rods, 3Vfec lb. 
Antimony, 10/ c to 25%. 
Argentine, German silver, unmanufactured, 

15%. 

Bronze, 25%. 
Copper, 5%. 
Gold leaf, 35%. 
Silver leaf, 30%. 
Tinsel wire, 6% to 40%. 
Buckles, metal, 15%. 

Lead-bearing ores, %c lb. on lead therein. 
Lead dross, bullion, in pigs and bars, 25^ 

on lead therein. 

Metallic mineral substances n. s. p., 10%. 
Nickel, 107 ; in sheets or strips, 20%. 
Pens, metallic, n. s. p., 8c gross. 
Penholders, gold pens, combination penhold- 
ers, 25%. 

Pins, metal, not jewelry, 20%. 
Type and type metal, 15%. 
Watches and clocks, 30%. 
Zinc- bearing ores, 1.0% on zinc therein; in 

blocks, pigs or sheets. 15%. 
Steam engines, locomotives, printing presses, 

machine tools, 15%; lace-making machines, 

25%. 
Articles of gold, silver and platinum, n. s. 

p., 50%; of iron, steel, lead, copper, brass, 

nickel, pewter, zinc or aluminum, n. s. p., 

20%. 

Schedule D Wood and Manufactures Of. 
Brier, ivy or laurel root, unmanufactured, 

10%. 
Cedar, lignum-yitae, ebony, box, mahogany, 

rosewood, satinwood, in boards and planks, 

10%; veneers of wood, 15%. 
Paving posts, railroad ties, telegraph poles, 

10%. 

Casks, barrels, packing boxes. 15%. 
Boxes for fruit, 15%. 
Chair cane or reeds, 10%; manufactures of 

osier or willow, 25%. 
Toothpicks, 25%. 
Blinds, screens of wood, bamboo, 20%; if 

dyed or ornamented, 25%. 
Furniture of wood, manufactures of wood, n. 

s. p 15%. 

Schedule* E Sugar, "Molasses and Manufac- 
. tures Of. 

Sugars, sirupa and concentrated molasss test- 
ing not above 75 degrees, 71-100c lb.; for 
every additional degree, 26-1000c lb.; 
molasses not above 40 degrees, 15%; test- 
ing above 40 degrees, 2%c to 4%c gal. 

Maple sugar and sirup. 3c lb.: glucose or 
grape sugar, l%c lb.; sugar cane in natural 
state. 15%. 

Saccharin, 65c lb. 

Sugar candy and confectionery, n. s. p.. 
valued at 15c lb. or less, 2c lb.: valued at 
more than 15c lb., 25%. 

Schedule F Tobacco and Manufactures Of. 
Wrapper tobacco, leaf tobacco, unstemmed, 
SI. 85 lb.; stemmed. $2.50 lb. 



All other tobacco n. s. p., 55c lb.; scrap 
tobacco, 35c lb. 

Snuii, 55c lb. 

Cigars and cigarettes, $4.50 lb. and 25%. 
Schedule GAgricultiiral Products and 
Provisions. 

Horses and mules, 10%. 

Live animals n. s. p., 10%. 

Barley, loc bu.; barley malt, 25c bu.; pearled 
or hulled, Ic lb. 

Macaroni, vermkeili, Ic lb. 

Oats, tic lb.; oaimeai, 30c 100 Ibs. 

Rice, cleaned, Ic lb.; uncieaned, %c ib. 

Biscuits and cakes containing confectionery or 
nuts, 25%. 

Butter and butter substitutes. 2%c lb. 

Cheese, 20%. 

Beans and lentils n. s. p., 25c bu. 

Beets. 5%. 

Beans, peas, in tins, jars, etc., Ic lb. 

Vegetables, prepared, 25%; in natural state, 
n. s. p , 15%. 

Pickles, n. s. p., 25%. 

Cider, 2c gal. 

Eggs, preserved, 2c lb.; dried, lOc lb. 

Hay, $2 ton. 

Honey. lOc gal. 

Hops, 16c lb. 

Garlic, Ic lb. 

Onions, 20c bu. 

Peas, green or dried, in bulk, lOc bu.; split 
peas, 20c bu.; peas in packages, %c lb. 

Orchids, palms, azalea indica, cut flowers, 
25%; other flowers, $1 to $10 per 1,000. 

Fruit plants, $1 per 1,000; rose plants, 4c 
each; nursery and greenhouse stock, n. s. p., 
15%. 

Seeds: Castor, 15c bu. ; oil seeds, n. s. p., 20c 
bu.; poppy, 15c lb.; canary seed, %c lb.: 
caraway, Ic lb.: anise, 2c lb.; carrot, par- 
sley, parsnip, radish, turnip, rutabaga, 3c 
lb.: other seeds. 5c to 6c lb. 

Straw, 50c ton. 

Fish packed in oil, 25%; in tin packages, 
15%. 

Apples, peaches, quinces, cherries, plums- and 
pears, lOc bu.; berries, edible. jn natural 
condition. %c qt.; cranberries, 10%; dried or 
prepared fruits, n. s. p., Ic lb. 

Figs, 2c lb.; plums, prunes, Ic lb.: raisins. 
2c lb.; dates. Ic lb.; currants, l%c lb.: 
olives, 15c gal. 

Grapes in barrels, 25c cu. ft. 

Lemons, limes, oranges in packages of 1% cu. 
ft. or less, 18c per package; in larger pack- 
ages up to 5 cu. ft., 35c to 70c per pack- 
age: in packages exceeding 5 cu. ft. or in 
bulk. %c lb. 

Pineapples in packages, 6c cu. ft. of package; 
in bulk, $5 per 1,000. 

Almonds, not shelled, 3c lb.; shelled. 4c lb 

Filberts, walnuts, not shelled, 2c lb.; shelled. 
4c lb. 

Peanuts, unshelled,. %c lb.; shelled, %c lb 

Nuts, n. s. p., Ic lb. 

Venison, game, l%c lb.; game birds, dressed, 
30%. 

Poultry, live, Ic lb.; dead, 2c lb. 

Chicory root, unground, Ic lb. ; ground, 2c lb. 

Chocolate and cocoa, unsweetened, n. s. p.. 
8%: sweetened, n. s. p., valued at 20c lb. 
or less, 2c lb.; at more than 20c lb.. 25%. 

Cocoa butter, 3%c lb. 

Dandelion root, substitutes for coffee, 2c lb. 

Starch, potato, Ic lb.; other starch. Mtc lb. 

Spices, unground, Ic to 18c lb.; ground. 20% 
additional. 

Vinegar, 4c gal. 

Schedule H Spirits, Wines and Other Bever- 
ages. 

Brandy and other distilled spirits, $2.60 proof 
gal. 

Cordials, liqueurs, bitters, etc., containing- spir- 
its, $2.60 proof gal. 

Bay rum, $1.75 gal 



134 



ALMANAC AND YEAR-BOOK FOR 1920. 



Champagrne in bottles of more than 1 pint to 
1 quart, $9.60 doz.; of more than % pint 
to 1 pint, $4.80 doz.; ^ pint or less, $2.40 
doz.; more than 1 quart, in addition to 
$9.60 doz. bottles, on excess quantity above 
1 quart at rate of $3 gal. 

Still wines, 45c to 60c gal. or $1.85 per cr.se. 

Ale, porter, stout, beer, in bottles or jugs, 45c 
gal.; not in bottles or jugs, 23c gal. 

Malt extract, fluid, in casks, 23c gal.; in bot- 
tles or jugs, 45c gal.; solid. 45%. 

Fruit juices, 70c to 80c gal. and in addition 
$2.07 proof gal. on alcohol. 

Ginger ale or beer, lemonade, soda water, 
containing no alcohol, 12c to 28c doz. bot- 
tles according to size. 

Mineral waters, lOc to 20c doz. bottles, ac- 
cording to size; in bottles of more than 1 
quart, 18c gal.; in bulk, 8c gal. 

Schedule I Cotton Manufactures. 

Cotton thread, yarn, warps, not combed, 
bleached, dyed, mercerized or colored, 5% 
to 27%%, according to number. 

Spool thread of cotton, crochet, darning and 
embroidery cottons, 15%. 

Cotton cloth, not bleached, dyed, printed, fig- 
ured or mercerized, 7y 2 % to 30%, according- 
to number. 

Cloth of cotton and silk, 30%; waterproof 
cloth of cotton, 25%. 

Cotton handkerchiefs, not hemmed, n. s. p., 
25%; hemmed, 30%. 

Cotton clothing, ready made, 30%. 

Plushes, velvets, chiefly of cotton, 40%. 

Curtains and other articles of cotton chenille, 
35%. 

Stockings, hose, of cotton, made on knitting 
machines, n. s. p., 20%. 

Stockings, hose, of cotton, made on machines 
or knit by hand, valued at not more than 
70c per doz. pair, 30%; valued at more 
than 70c and not more than $1.20, 40%; 
valued at more than $1.20. 50%. 

Cotton gloves, 35%. 

Cotton underwear, 30%. 

Cotton bandings, belts, cords, suspenders, 25%. 

Cotton table damask. 25%. 

Cotton towels, quilts, blankets, 25%. 

Cotton lace window curtains, 35% to 45%. 

Cotton cloth, n. s. p., 30%. 

Schedule J Flax, Hemp and Jute and Manu- 
factures Of. 

Single yarns of jute, 15% to 20%. 

Cables of istle, manila, etc., Ic Ib. 

Threads of flax, hemp or ramie, 20% to 25%. 

Sinarle yarns of flax, hemp or ramie. 10% to 
20%. 

Gill nettine-s. nets and seines of flax, hemp 
or ramie. 25%. 

Floor mattings of straw, 2%c sq. yd. 

Carpets, mats, rusts of flax, hemp, jute, 30%. 

Tapes of flax. 20%. 

Linoleum. 20% to 35%. 

Linen shirt collars and cuffs, 30%. 

Wearing- apparel of flax, hemp or ramie, 40%. 

Articles of flax, hemp or ramie, n. s. p., 
40%. 

Handkerchiefs of flax, hemp or ramie, 35% 
to 40%. 

Plain woven fabrics of flax, hemp or ramie, 
n. s. p., 30%. 

Istle or tampico, dressed, dyed and combed, 
20%. 
Schedule ~K Wool and Manufactures Of. 

Combed wool or tops advanced beyond scoured 
condition, n. s. p., 8%. 

Yarns of wool, 18%. 

Woolen cloth, 35%; cloth of cattle or horse 
hair, 25%: plushes, velvets, etc.. of wool, 
40%; stockings, hose, made on knitting ma- 
chines, all wool. 20%; stockings, selvaged, 
fashioned or shaped by machine or by 
hand, valued at not more than $1.20 per 
doz. pairs, 30%; valued at more than $1.20, 
40%. 



Blankets and flannels of wool, 25% to 30%. 
Women's and children's dress goods of wool. 

n. s. p., 35%. 
Clothing, ready made, including shawls, of 

wool, 35%. 
Webbings, suspenders, beltings, cords, etc., of 

wool, 35%. 
Aubusson. Axminster, moquette and chenille 

carpets, 35%. 
Saxony, Wilton and Tournay velvet carpets. 

Brussels carpets, 25%. 

Tapestry Brussels carpets, 20%. 

Treble ingrain, three-ply carpets, 20%. 

Carpets and rugs woven whole for rooms, 

50%. 
Hair of Angora goat, alpaca, 15%; tops of, 

20%; yarns of, 25%; cloth of. 40%; plushes 

and velvets of, 45%. 

Schedule L Silks and Silk Goods. 
Carded or combed silk, 20c Ib. 
Spun silk or schappe silk yarn, 35%. 
Velvets, plushes, chenilles of silk, 60%. 
Silk handkerchiefs and mufflers. 40% to 50%. 
Ribbons, etc., of silk, 45%. 
Clothing of silk. 50%. 
Woven fabrics of silk, n. s. p., 45%. 
Artificial or imitation silk fabrics and arti- 
cles, 35% to 60%. 

Schedule M Papers and Books. 

Sheathing paper, roofing felt, paper-box board, 
5%. 

Printing paper, japan paper, suitable for books 
and newspapers but not for covers or bind- 
ings, n. s. p., valued above 5c Ib., 12%; in 
in case of imports from countries charging 
an export duty or export license fee on 
printing paper or wood pulp an additional 
duty equal to the highest export duty or 
export charge shall be imposed. (See 
Emergency Revenue Act, this volume.) 

Copying paper, tissue paper, filtering paper, 
30%. 

Paper with surface coated in any way, 25% 
to 40%. 

Lithographed pictures, cards, booklets. 15c to 
60c Ib. 

Writing paper, 25%. 

Paper envelopes, 15%. 

Books of all kinds, bound or unbound, in- 
cluding blank books, fengravings, photo- 
graphs, etchings, maps, charts, music in 
books or sheets, 15%. 

Albums, 25%. 

Playing cards, 60%. 

Postcards, not including American views, 
printed except by lithographic process, 25%. 

Schedule N Sundries. 

Beads. 35%. 

Braids, ramie hat, 40%. 

Braids of straw, grass, willow, etc., suitable 
for ornamenting hats, not trimmed, 15% to 
25%; trimmed, 40%. 

Brooms, 15%; brushes and feather dusters, 
35%. 

Bristles, sorted, 7c Ib. 

Buttons, 15% to 40%. 

Cork and articles of, 12c to 15c lb.; cork 
paper, 35%; manufactures of cork, n. s. p., 
30%. 

Dice, dominoes, chessmen, billiard balls, etc., 
of ivory, bone or other materials,, 50%. 

Dolls, marbles and toys not of china, porce- 
lain, earthen or stone ware, 35%. 

Emery, Ic lb.; emery wheels, 20%. 

Firecrackers, 6c lb.; fireworks, lOc lb. 

Matches, 3c per gross of 144 boxes; not in 
boxes, %c per 1,000 matches; wax match- 
es, tapers, 25%; white phosphorus matches 
not admitted. 

Percussion caps, cartridges. 15%: blasting- 
cans, $1 per 1,000; mining fuses, 15%. 

Feathers, crude. 20%: dressed, 40%: suitable 
for millinery, 60%: Importation of aigrettes. 



ALMANAC AND YEAR-BOOK FOB 1920. 



136 



egret plumes, osp"rey plumes or feathers, 
heads, wings, tails and skins of wild birds, 
except for scientific purposes, forbidden. 

Furs dressed on the skin, 30y c ; manulactures 
of furs, 40%. 

Fans, except common palm leal, 50%. 

Gun wads, 10%. 

Hair, human, raw, 10%: drawn, 20%: manu- 
factures of, n. s. p., 35%. 

Hair for mattresses, 10%. 

Hair cloth or crinolinei 6c sq. yd. 

Hats of fur, 45%. 

Jewelry, valued at above 20c per doz. pieces. 
60%. 

Diamonds and precious stones in the rough, 
not set, 10%; cut but not set, 20%. 

Laces, n. s. p., 60%. 

Chamois skins, 15%. 

Leather, manufactures of, 30%. 

Gloves, leather, $1 IQ $2.50 doz. pairs. 

Manufactures of amber, asbestos or wax, 10% 
to 20%. 

Manufactures of India rubber, 15%; of palm 
leaf, 15%; of bone and horn, 20%; of grass 
straw and weeds, 25%; combs of horn. 

Ivory'tusks in natural state, 20%; manufac- 
tures of ivory, 35%; manufactures of shell, 
25%. 

Matting- of cocoa fiber or rattan, 5c sq. ft. 

Moss and sea grass, manufactured or dyed, 

Musical instruments and parts of, 35%. 

Phonographs, graphophones. 25%. 

Works of art, n. s. p., 15%. 

Pencils of wood, lead pencils, 36c gross; 
slate pencils, 25%. 

Pencil leads, 10%. 

Photographic cameras and dry plates, n. s. p., 
157 C : moving- picture film, exposed but not 
developed, 2c ft.; exposed and developed, 3c 
ft.; film subject to censorship. 

Clay pipes, 25%; other pipes and all smok- 
ers' articles, 50%; meerschaum, 20%. 

Hatters' plush, 10%. 

Umbrellas, 35%; sticks for umbrellas, walk- 
ing- canes, 30%. 



ON THE FREE LIST. 

Acids: Acetic, carbolic, muriatic, nitric, phos- 
phoric, sulphuric. 
Agricultural implements. 
Alcohol, methyl or wood. 
Alizarin. 

Ammonia, sulphate, perchlorate, nitrate of. 
Antimony ore. 

Animals, pure bred, for breeding-. 
Antitoxins, vaccine virus, serums. 
Arsenic. 

Art works See works of art. 
Asbestos, unmanufactured. 
Asphaltum and limestone rock asphalt. 
Bagging- for cotton. 
Balm of Gilead. 
Barks ( quini ne ) . 
Beeswax. 
Bibles. 

Binding- twine. 
Bismuth. 
Bitumen. 

Bolting- cloths for milling- purposes only. 
Bones, crude. 

Books printed more than twenty years. 
Books in foreign languages. 
Books for blind. 
Boots and shoes, leather. 
Borax. 

Brass for remanufacture. 
Bristles, crude. 
Broom corn. 

Buckwheat and buckwheat flour. 
Bullion, gold or silver. 
Cash registers. 
Castor or castoreum. 
Cement. 
Chalk, crude 



Charcoal. 

Charts printed more than twenty years. 

Liiromate of iron. 

Coal, coal tar. 

Cobalt. 

Cochineal. 

Coffee. 

Coins. 

Coke. 

Copper ore. 

Coral, unmanufactured. 

Cork wood or bark, unmanufactured. 

Corn or maize, corn meal. 

Cotton and cotton waste or flocks. 

Curling stones. 

Cream separators. 

Curry and curry powder. 

Dandelion roots, unground. 

Dragon's blood. 

Drugs, crude materials for and nonalcoholic. 

untompounded, n. 9. p. 
Dyestuffs (see Emergency Revenue Act, this 

volume). 
Eggs. 

Emery ore and corundum. 
Engravings and etchings more than twenty 

years old. 
Fans, palm leaf. 
Fish, fresh water; fish, n. n. p. 
Flax straw. 

Flint, flint stones, unground. 
Fossils. 

Fruits or berries, green, ripe or dried, n. s. p. 
Fulminates. 
Furs, undressed. 
Gloves, leather, of horsehide, pigskins and 

cattle hides, except ca'fsk ; n. 
Grasses and fibers, unmanufactured, n. B. p. 
Grease for soap making, n. s. p. 
Guano; manures. 
Gunpowder for mining, blasting and artillery 

purposes. 

Gutta percha, crude. 

Hair of animals, unmanufactured, n. s. p. 
Hemp. 

Hide cuttings, raw. 
Hide rope. 
Hides of cattle. 
Hones and whetstones. 
Hoop iron or steel, for baling cotton. 
Ice. 

India rubber, crude. 
Indigo, indigo dyes. 
Iodine, crude. 
Ipecac. 
Iron ore, pig iron, spiegeleisen. wrought iron, 

ferro manganese; iron in slabs, blooms. 

n. s. p. 
Jalap. 

Jet, unmanufactured. 
Lard. 

Leather, n. s. p. 
Lemon juice. 
Linotype machines. 
Lithographic prints more than twenty years 

old. 

Lithographic stones. 
Manuscripts. 

Maps more than twenty years old. 
Meats: Fresh beef, veal, mutton, lamb and 

pork; bacon and hams; meats of all kinds, 

n. s. p. 
Medals. 

Milk and cream. 
Mineral salts from evaporation. 
Minerals, crude, n. s. p. 
Miners' rescue appliances. 
Models of inventions. 
Music more than twenty years old. 
Nails, cut, of iron or steel, hobnails, all nails, 

n. s. p. 
Needles. 

Newspapers and periodicals. 
Nuts: Marrons, cocoanuts, palm nuts, not 

prepared. 
Oakum. 



136 



ALMANAC AND YEAR-BOOK FOR 1920. 



Oil cake. 

Oils: Cocoanut, cod, cod liver, cottonseed, cro- 
ton, palm, nut; petroleum, crude or refined; 
kerosene, benzine, naphtha, gasoline, paraf- 
fin; fish oils of American fisheries. 

Oleo stearin. 

Ores of gold, silver, nickel, platinum. 

Paper stock, crude, for paper making-. 

Photographs printed more than twenty years 
Printing- paper for book*? and newspapers. 
n. s. p., valued at not above 2%c Ib. 

Parchment and vellum. 

Paris preen. 

Phosphates, crude. 

Phosphorus. 

Photographic and moving" picture films, not 
expooed or developed. 

Platinum, unmanufactured. 

Plumbago. 

Potatoes. 

Quinia, sulphate of. 

Radium and salto of. 

Railway bars of iron, or steel, T rails and 
punched iron or flat steel rails. 

Rags. n. s. p. 

Rye and rye flour. 

Sago, crude, and sago four 

Salt. 

Seeds: Cauliflower, celery, cotton, mustard, 
sorg-hum, sugar beet; bulbs and bulbous 
roots, not edible; all flower and grass needs. 

Sewinr machines. 

Shoea and boots, leather. 

Shrimps, lobsters. 

Silk cocoons. 

Silk, raw, in skeins but not advanced in 
manufacture. 

Silkworm eggs. 

Skins of hares, rabbits, dogs, goats and eheep. 
Undressed . 

Skins of all kinds n. B. p. 

Soda. 

Spikes, cut 

Stamps. 

Statuary for nso as models 

Steel ingots. 

Stone and sand. 

Sulphur. 

Swrne. 

Tallow. 

Tanning materials, not containing* alcohol. 

Tapioca, tapioca flour. 

Tar and pitch of wood. 

Tea. n. s. p.; tea plants. 

Teeth, natural. 

Textbooks. 

Tin ore. tin in bars, blocks or pigs. 

Tobacco stems. 

Tungsten-bearing ores. 

Typewriters. 

Uranium. 

Wax. ve table or mineral. 

Wearing apparel, articles of personal adorn- 
ment, toilet articles and similar personal ef- 
fects, not for sale or for other persons than 
the owners. In the case of residents of the 
United States returning from abroad all 
wearing apparel, personal and household ef- 
fects taken by them out of the United States 
to foreign countries shall be admitted free 
of duty, without regard to their value, upon 
their identity being established under appro- 
priate rules and regulations to be pre- 
scribed by the secretary of the treasury. Up 
to but not exceeding 5100 in value of arti- 
cles acquired abroad by such residents of 
the United States tor personal or household 
use or as souvenirs or curios, but not 
bought on commission or intended for sale, 
shall be admitted free of duty. 

Whalebone, unmanufactured. 

Wheat and wheat flour except when imported 
from a country imposing a duty on wheat 
and wheat flour exported from the United 
States. 

Wire for fencing or baling purposes. 



Wood: Logs, timber, pulp woods, kindling 
wood, firewood, hop poles, hoop poles, fence 

Eosts, hubs for wheels, posts, sawed boards, 
iths, pickets, palings, staves, shingles, ship 
timber, broom handles. 

Woods: Cedar, lignum vita?, lancewood. 
ebony, box, granadilla, mahogany, rosewood, 
satin wood and other cabinet woods in the 
log, rough or hewn only; red cedar timber, 
hewn, sided, squared or round; sticks of 
partridge hair wood, pimento, orange, myrtle 
and other woods n. s. p.. in the rough. 

Wood pulp, mechanically ground, chemical 
and rasr pulp. 

Wool of the sheep, hair of the camel and 
other like animals. 

Wool waste. 

Works of art: Original paintings, drawings, 
artists' proof etchings unbound, engravings 
unbound, printed by hand, original sculp- 
tures; works of art imported for exhibi- 
tion purposes or for presentation to a pub- 
lic institution. 

Works of art (except rugs and carpets) which 
shall have been produced more than 100 
years prior to the date of importation. 



SPECIAL PROVISIONS. 

Trade Agreements. 

For the purpose of readjusting the present 
duties on importations into the United States 
and at the same time to encourage the ex- 
port trade of this country, the president of 
the United States is authorized and empowered 
to negotiate trade agreements with foreign na- 
tions wherein piutual concessions are made 
looking 1 toward freer trade relations and fur- 
ther reciprocal expansion of trade and com- 
merce: Provided, however. That said trade 
agreements before becoming- operative shall 
be submitted to the congress of the United 
States for ratification or rejection. 

Marking and Branding. 

All articles of foreign manufacture or pro- 
duction which are capable of being marked, 
stamped, branded or labeled, without injury, 
shall be marked, stamped, branded or labeled 
in legible English words, in a conspicuous 
place that shall rot be covered or obscured by 
any subsequent attachments or arrangements, 
so as to indicate the country of origin. , All 
packages containing imported articles shall be 
marked, stamped, branded or labeled so as 
to indicate legibly and plainly in English 
words the country of origin and the quantity 
of their contents. 

Discriminating Duties. 

A discriminating duty of 10 per centum ad 
valorem, in addition to the duties imposed by 
law. shall be levied, collected and paid on 
all goods, wares or merchandise which shall 
be imported in vessels not of the United 
States, or which, being the production or 
manufacture of any foreign country not con- 
tiguous to the United States, shall come into 
the United States from such contiguous coun- 
try; but this discriminating duty shall 
not apply to goods, wares or merchandise 
which shall be imported in vessels not of the 
United States entitled at the time of such im- 
portation by treaty or convention or act of 
congress to be entered in the ports of the 
United States on payment of the same duties 
as shall then be payable on goods, wares and 
merchandise imported in vessels of the United 
States, nor to such foreign products or manu- 
factures as shall be imported from such con- 
tiguous countries in the usual course of strict- 
ly retail trade. 

No goods, wares or merchandise, unless In 
cases provided for by treaty, shall be import- 
ed into the United States from any foreign 
port or place, except in vessels of the United 



ALMANAC AND YEAR-BOOK FOR 1920. 



137 



States, or in such foreig-n vessels as truly and 
wholly belong: to the citizens or subjects of 
that country of which the goods are the 
growth, production or manufacture, or from 
which such goods, wares or merchandise can 
only be. or most usually are. first shipped for 
transportation. All goods, wares or merchan- 
dise imported contrary to this section, and the 
vessel wherein the same shall be imported, 
shall be forfeited to the United States. 

The preceding- subsection shall not apply to 
vessels or goods, wares or merchandise im- 
ported in vessels of a foreign nation which 



does not maintain a similar regulation against 
vessels of the United States. 

Discount for American Ships. 
A discount of 5 per centum on all duties im- 
posed by this act shall be allowed on suck 
goods, wares and merchandise as shall be im- 
ported in vessels admitted to registration tin- 
der the laws of the United States: Provided. 
That nothing in this subsection shall be so 
construed as to abrogate or in any manner 
impair or affect the provisions of any treaty 
concluded between the United States and any 
foreign nation. 



SYNOPSIS OF TARIFF LEGISLATION SINCE 1884. 



Morrison Bills First bill presented to 48th 
congress during Chester A. Arthur's adminis- 
tration; proposed a horizontal reduction of 20 
per cent with free iron ore, coal and lumber: 
defeated in house April 15, 1884. by vote of 
159 and 155: house heavily democratic and 
senate republican. Second bill presented to 
49th congress during Grover Cleveland's first 
administration: similar to first bill, proposing 
free wool, salt and lumber; defeated in house 
June 17, 1886. by a vote of 157 to 140: 
house democratic, senate republican. 

Mills Bill Presented to 50th congress dur- 
ing Cleveland's first administration; provided 
for free lumlier and wool, reduction on pig 
iron and abolition of specific duties on cotton; 
passed by house July 21. 1888, by vote of 
162 to 149. but failed in senate; house demo- 
cratic, senate republican. 

McKinley Bill Passed by 51st congress dur- 
ing Benjamin Harrison's administration; be- 
came law Oct. 6, 1890; high protective meas- 
ure, though remitting duties on sugar and pro- 
viding for reciprocity treaties; both houses 
of congress republican. 

Wilson Bill Passed by 53d congress during 
Cleveland's second administration; became law 
Aug. 17, 1894, without the president's sig- 
nature; both houses democratic; measure re- 
duced duties in some eases and made addi- 
tions to free list, notably wool. 



, Bin Passed by 54th congress dur- 

ing McKinley's administration; approved July 
24, 1897; passed by house 205 yeas to 122 
nays. 27 members not voting; passed by sen- 
ate 38 yeas to 28 nays, 23 not voting; house 
contained 206 republicans and 134 democrats 
and senate 46 republicans and 34 democrats; 
measure raised rates to produce more revenue, 
but was similar in many respects to the Mc- 
Kinley act. 

Payne-Aldrich Bill Passed at extra session 
of 61st congress in first year of President 
William H. Taft's administration: approved 
Aug. 5, 1909; passed the house by a vote of 
217 to 161 and the senate by a vote of 45 to 
34. The conference vote in the house was 
195 yeas to 183 nays, twenty republicans vot- 
ing- in the negative and two democrats in the 
affirmative. In the senate the vote on the 
final conference report was 47 to 31, seven 
republicans voting against it. In general the 
revision of the Dingley act was in the direc- 
tion of lower duties, but there were some in- 



Underwood-Simmons Bill Passed by 63d 
congress at extra session called immediately 
after President "Wilson's inauguration in 1913; 
house and senate democratic. The bill made 
many reductions in the tariff duties as fixed 
by the Payne-Aldnch law and placed numer- 
ous articles on the free list. It also con- 
tained a section establishing- a tax on incomes. 



AMERICAN HALL OF FAME. 



"The Hall of Fame for Great Americans" is 
the name of a building on University Heights 
in New York city, in which are inscribed on 
bronze tablets the names of famous American 
men and women. Nominations for the honor 
are made by the public and are submitted to 
a committee of 100 eminent citizens. In the 
case of men fifty-one votes are required and 
in the case of women forty-seven. The first 
balloting took place in October, 1900, when 
the following were chosen: 



George Washington. 
Abraham Lincoln. 
Daniel Webster. 
Benjamin Franklin. 
Ulysses S. Grant. 
John Marshall. 
Thomas Jefferson. 
Ralph W. Emerson. 
H. W. Long-fellow. 
Robert Fulton. 
Horace Mann. 



Henry W. Beecher. 
James Kent. 
Joseph Story. 
John Adams. 
Washing-ton Irving. 
Jonathan Edwards. 
Samuel F. B. Morse. 
David G. Farragut. 
Henry Clay. 
Nathaniel Hawthorne. 
George Peabody. 



Robert E. Lee. 
Peter Cooper. 
Eli Whitney. 
John J. Audubon. 
William E. Channing 
Gilbert Stuart. 
Asa Gray. 



Chosen in 1905. 
John Quincy Adams. 
James Russell Lowell. 
William T. Sherman 
James Madison. 
John G. Whittier. 
Alexander Hamilton. 
Louis Agassiz. 
John Paul Jones.* 
Mary Lyon. 
Emma Willard. 
Maria Mitchell. 
* Reconsidered 
of re-election. 



Chosen in 1910. 
g v riet_Beecher_Stowe. 



Roger Williams.* 

James Fenimore Cooper. 

Phi Hips Brooks. 

William Cullen Bryant 

Frances E. Willard. 

Andrew Jackson. 

George Bancroft. 

John Lothrop Motley. 
Chosen in 1915. 

Francis Parkman. 

Mark Hopkins. 

Elias Howe. 

Joseph Henry, 
j Rufus Choate. 
1 Daniel Boone. 
tinder a new rule and failed 



FARM FIREWOOD CROP. 



Approximately 102.903,000 cords of fire- 
wood were produced on farms of the United 
States in 1918. with a value of $487,106.000. 
or $4.73 per cord at the farm or near by 
town. Of the total production, about 77,092,- 
000 cords, or 75 per cent of the total, were 
consumed on farms, or an average of about 



11.5 cords per farm. On the basis of esti- 
mates made for 1918. the farm fuel wood 
crop is one of the important crops of the 
farm, inasmuch as only five crops exceeded it 
i^n value in 1918. namely com. wheat, oats. 



138 



ALMANAC AND YEAR-BOOK FOR 1920. 



SHIPPIN 

[Compiled by Ch 
SHIPPING MEASURE. 
One register ton=100 cubic feet. 
One United States shipping ton=40 cubic feet 
or 32.14 United States bushels or 31.16 im- 
perial bushels. 
One British shipping ton=42 cubic feet or 
32.72 imperial bushels or 33.75 United States 
bushels. 
MARINER'S MEASURE. 
6 feet=l fathom. 
120 fathoms=l cable length. 
5,280 feet = l statute or land mile. 
6.080 feet = l knot or nautical mile. 
3 knots=l league. 
CIRCULAR MEASURE. 
60 seconds =1 minute. 
60 minutes=l degree. 
90 degrees=l quadrant. 
4 quadrants or 360 degrees=l circumference. 
SHIPPING WEIGHT. 
16 ounces=l pound. 
112 pounds=0ne hundredweight. 
20 hundredweight or 2,240 pounds=l ton. 
WEIGHTS OF MATERIALS IN POUNDS PER 
CUBIC FOOT. 
Material. Weight. Material. Weight. 
Metals Juniper 35 
Wrought iron.. 480 Lignum vitae... 62 
Cast iron....... 451 Linden 37 


G DATA. 

irles H. Hughes.] 
STORAGE SPACE REQUIRED FOR DIFFER- 
ENT MATERIALS. 
Example A steamer has a capacity of 180,- 
000 cubic feet for carrying coal. How many 
tons will she carry? 
From the table, average American coal stows 
43 cubic feet per ton of 2,240 pounds, so 
I9$|fifc*c4,186 tons the number she would 
carry. 
Note The following table is based on a ton 
of 2,240 pounds. If the cubic feet per ton of 
2.000 pounds is required, multiply the figures 
given by .892 : 
*Cub. ft. *Cub. ft. 
Material. per ton. Material. per ton. 
Apples in boxes... 90 Maize in bags 50 
Asphalt 17 Tinl lr 49 


Ballast, sand 19 
Barley in bulk 47 
Bags 59 


Marble 14 
Meat Beef , packed - 
and frozen 93 
Hung in quarters. 125 
Mutton 110 


Beans in bags 68 
Beer in hogsheads. 54 
Bottles and cases 80 
Bran in bags 110 


Millet in bags 50 
Molasses in bulk. . 25 
Oats in bags . 78 


Compressed, bales 80 
Brandy in casks. . . 80 
Bottled in cases. . 55 
Buckwheat in bags 65 
Butter in cases or 
kegs 70 
Cement in casks. . . 46 
Coal (American, 
average) 43 


Bulk 60 
Oatmeal in sacks. 65 
Oil Lubricating, 
in casks 60 
Oranges in boxes. . 90 
Paper in rolls 120 
Peas in bags 50 
Potatoes in bags. . 55 
Barrels 68 


Cast steel 490 
Nickel steel.... 491 
Brass 520 


Locust 46 


Mahogany ..... 51 
Maple .. 42 
Oak (live) 69 
Oak (white)... 48 
Poplar 30 


Coffee in bags 61 
Copper ore 15 

Cotton, pressed, in 
bales 130 


Manganese 


Rice in bags 48 
Sago . . 55 


Copper 650 


Salt in barrels 52 
Bulk 37 
Sugar in casks.... 60 
Bags 48 
Tar in barrels 54 
T^a in chests 100 
Ties, railroad 50 
Water, fresh 36 
Salt 35 


Aluminum 160 
Lead 710 


Spruce 28 


Fish in cases 95 


Sycamore 37 
Teak 51 
White pine 35 
Yellow pine 38 
Wnlnut 36 


Iced 60 


Gold (pure).... 1,200 
Magnesium 109 
Mercury 846 


Flax 88 
Flour in barrels... 60 
Bags 47 


Nickel 548 
Platinum 1,347 
Silver . . 655 


Fuel oil 39 


Willow 34 
Miscellaneous 
Common brick. 113 
Cement 78 


Granite 14 


Gravel ' 23 


Tin 458 


Hay. compressed. ..110 
Hams in barrels. .. 70 
Hemp, American, 
in bales 105 


Wheat in bags 52 
Bulk 47 
Woods Sawed into 
planks 
Ash 39 


Zinc 436 
Woods Apple ... 47 
Ash . . 45 


Cellulose . . . 75 


Concrete 130 


Beech 46 
Birch 41 
Box 70 


Granite 170 


Herrings, in barrels 60 
Hides in bales 120 
Ice 39 


Beech 51 


Limestone 180 
Marble 170 


Elm 60 
Fir 65 


Cedar . ... 39 


Iron, pig 10 
Corrugated sheets 36 
Kegs of nails 20 
Jute bale 58 


Cherry 41 
Chestnut 35 
Cork 15 
Cypress 33 


Sand 110 


Mahogany . . rf . . . 34 
Oak ..39 


Sandstone 145 
Stone 180 


Wool in bales 100 

*Ton of 2,240 pounds. 
.TIONS. 
amount of water dis- 
a vessel is floating in 
ter, the weight of the 
aals the weight of the 
"ything on board, 
ubic feet when floating- 
by 35 (36 if in fresh 
weight of a ship and 
35 cubic feet of salt 
(2,240 pounds) and 36 
e amount, 
a strel vessel is calcu- 
?s (that is, to the out- 
I no allowance is made 
.ness of the shell plat- 
>ls (motor boats, tugs, 
lacement is calculated 
lanking. 
carrying capacity of a 
tons of cargo and coal, 
mcnt is the measure- 
: 2,240 pounds occupy- 


Soapstone 170 
Soft coal 55 


Lead, pig. , 8 
Pipes, diff't sizes 12 
DEFINJ 
Displacement is the 
placed by a vessel. 11 
equilibrium in still wa 
water she displaces eqi 
vessel herself with eve 
The displacement in c 
in salt water divided 
water) gives the total 
her cargo in tons, as 
water weighs one ton 
of fresh water the sam 
The disnlacement of 
lated to the molded lin 
side of the frames) an( 
as a rule for the thicl 
ing. For wooden v^ss' 
lighters, etc.) the disr 
to the outside of the p 
Dead weight is the 
vessel and includes the 
Register ton measure 
ment based on a ton oJ 
ing- 100 cubic feet. 


Dogwood 47 


Ebony 76 

Elm . 38 


Hard coal 60 
Ice . 56 


Fir 37 


Fresh water. . . 62.5 
Salt water 64 
Crude oil aver- 
age 63 5 


Hackmatack . . 37 
Hemlock 24 


Hickory 48 
Holly 47 


US WEIGHTS. 
Material and unit. Lbs. 
Oats 32 


MISCI:LLANEO 

Material and unit. Lbs. 
One keg nails . . . 100 
One barrel flour 196 
Pork or beef . . . 200 
Salt 280 


Potatoes 60 
Rye . 56 


Timothy seed. . 45 
Wheat 60 


One bu. oysters. 80 
Clams 100 


One gallon mo- 
lasses 12 
Seven bags of 
sugar 2,240 
Eleven bags of 
potatoes 2,240 
One bag of flour. 140 
One gal. of crude 
oil 8% 


Barley 48 


Beans 60 
Buckwheat 48 
Castor beans. . . 50 
Clover seed 60 
Corn (shelled). 56 
Corn (on cob) . 70 
Malt 34 


Onions .. 57 





ALMANAC AND YEAR-BOOK FOR 1920. 



139 



Gross tonnage is the measurement in regis- 
ter tons of the interior capacity of the entire 
ship. 

Net tonnage is the measurement in register 
tons upon which payment is made, and is the 
volume of the space available for cargo and 
passengers. 

Block coefficient is the ratio of the volume 
of the displacement to the volume of a block 
having 1 the same length, breadth and draft as 
the vessel. Cargo vessels have block coeffi- 
cients ranging: from .75 to .85, while fast pas- 
senger steamers have block -coefficients of 
about .65. 

If the length, width and draft of a vessel 
are multiplied by the block coefficient and 
this product divided by the weight of water 
per ton (36 cubic feet for fresh and 35 for 
salt water per ton of 2,240 pounds) the dis- 
placement of the vessel will be obtained. 

SHIPPING TERMS; 

f . o. b. steamer (free on board steamer) ; 
groods to be delivered on board steamer by 
seller at no extra charge to purchaser. 

f . a. s. steamer (free at side steamer) : goods 
to be delivered at side of steamer by seller. 

f. f. a. steamer (free from alongside steamer) : 
the seller pays lighterage charges in the port 
of destination from the steamer. 

c. i. f . (cost, insurance and freight) ; the 
groods are delivered to the purchaser with the 
insurance and freight paid by the seller. 

c. f. (cost and freight) : the goods are de- 
livered to the purchaser with the freight paid 
by the seller, but no insurance. 

f. o. (free over side) : the goods are deliv- 
ered over the side of a vessel: that is, to a 
lighter or on to a pier, without any extra 
charge to the purchaser. 

Bill of lading (b. 1.) is a receipt for goods 
delivered to a carrier for transportation. The 
bills of lading of some steamship companies 
contain the following clause: "Freight is to 
be considered earned at time of receipt of 
shipment and is to be paid whether vessel or 
goods are lost or not." In foreign trade bills 
of lading are generally made out in triplicate, 
one for the shipper, one for the consignee and 
one for the captain of the vessel. 

"With exchange" on a draft means that the 
party on whom the draft is drawn is to pay 
the cost of collection. 

Demurrage A charge for delay in loading or 
unloading a vessel. 

, Lay days are the days agreed upon by the 
shipper and captain or agent of a vessel for 
loading 1 and discharging a cargo, beyond which 
a demurrage will be paid to the owners of the 
vessel. Sundays and legal holidays do not 
count unless the term "running days" is in- 
serted, in which case all days are included. 

Manifest A document signed by the captain 
of a vessel containing a list of the goods and 
merchandise on board with their destination, 
for the use of the custom house officials. By 
United States Revised Statutes 2807 it is re- 
quirrd to contain the names of the ports of 
loading and destination, a description of the 
vessel and her port, names of owners and 
master, names of consignees and of passen- 
gers and lists of the passengers' baggage and 
of the sea stores. 

Clearance papers When ready for sea the 
customs officials must be provided with a de- 
tail manifest of the ship's cargo. If the port 
charges have been paid and her cargo is 
properly accounted for, then the collector of 
the port will furnish the captain with clear- 
ance papers, without which Uae vessel must 
not leave port. 

Drawback A refund of duties paid on im- 



ported material that is used in the manufac- 
ture of goods that are exported. The United 
States government allows the exporter the 
import duty paid, less 1 per cent. 

Salvage The reward granted by law for eav- 
ing life and property at sea. 

Jettison The throwing overboard of a part 
of the cargo or any article on board of a 
ship for the purpose of lightening the ship in 
case of necessity. 

Bill of health A certificate stating that the 
vessel comes from a port where no contagious 
disease prevails, and that none of the pas- 
sengers (if carried) nor the crew at the time 
of departure was infected with any disease. 

MARINE INSURANCE. 

A contract of marine insurance is a con- 
tract of indemnity whereby the insurer un- 
dertakes to indemnify the insured in the man- 
ner and to the extent agreed against marine 
losses; i. e.. the losses incident to marine 
adventure. 

Unless specially mentioned in the policy, 
goods are not insured until they are on boa-'d 
of the vessel which is to carry them. Below 
are brief outlines of clauses and terms occur- 
ring in policies. 

General average Suppose a vessel springs a 
leak and to save her from sinking the captain 
throws overboard a portion of her cargo 
The last shipment loaded on board is generally 
the first to come out. 

If the shipment is fully insured the under- 
writers will pay the amount assessed against 
the goods, but whether the goods are insured 
or not the general average will make good to 
the owner the value of the goods which were 
jettisoned less the assessment which the owner 
is called upon to pay. It is safe to figure that 
all policies of insurance on goods cover and 
protect the merchant against assessments in 
general average. 

Thus a merchant can suffer considerable loss 
by reason of assessment levied against his 
goods in general average, although the goods 
amve.at their destination in a perfectly sound 
condition but such losses can be fully covered 
by insurance. 

Free of particular average (f. p. a.) Under 
American conditions it is understood that no 
claim for partial loss or damage will be al- 
lowed by the underwriters unless the loss or 
damage is caused by the vessel's having been 
burned, stranded, sunk or in collision. 

With average (w. a.) This means that no 
claim will be made on the underwriters for 
partial loss caused by sea perils unless the 
damage amounts to 5 per cent or more of the 
value of the shipment. 

Free of all average (f. a. a.) This, as the 
clause signifies, means free of all average. 

Collision or ruling or running down clause 
(r. d. c.) This is a clause in which the un- 
derwriters take a burden of a proportion, 
usually three-quarters, of the damage inflicted 
on other vessels by collision for which the in- 
sured vessel is held to blame. Sometimes this 
clause is ext^nd^d to cover the whole of the 
assured's liabilities arising out of the damage 
done to property by the collision of the in- 
sured vessel with another and the claus^ is 
then known as the "four-fourths running down 
clause." 

Incharmee clause This clause covers loss of 
or damage to hull and machinery thrDugrh the 
negligence of master, mariners, engineers and 
pilots, or through exnlosions. bursting of h oil- 
ers, breakage of shafts or through any latent 
defect in the machinery or hull, provided such 
loss or damage has not resulted from want 
of due diligence by the owners of the ehip 
or by the manager. 



140 



ALMANAC AND YEAR-BOOK FOR 1920. 



ROAD CONSTRUCTION IN 

The movement for building 1 good roads in the 
various states of the union, after a year or 
more of delay owing 1 to the world war. was 
taken up again in 1919 with renewed zeal. The 
number of contracts for new work was not as 
large as expected owing to the high cost of 
materials and labor, but plans were made on an 
extensive scale not only for the immediate fu- 
ture but for a number of years to come. In 
several states, notably in the Mississ:ppi valley, 
the legislatures made liberal provisions for 
pushing 1 work on good roads. Governors, high- 
way associations and state and federal road de- 
partments were active in stimulating- public in- 
terest in the movement not only for the sake 
States. 1919. 



THE UNITED STATES. 

of improving 1 communications but for giving 
employment to returned soldiers. 

FEDERAL FUNDS FOR ROADS. 
The postolnce appropriation bill for the fis- 
cal year 1920 as passed contained an amend- 
ment increasing 1 the amount of federal-aid 
funds by $200.000.000 and funds for forest 
reservation roads by $9.000.000. This amend- 
ment will be found under "Work of the 65th 
Congress'' on another page in this volume. The 
apportionment of funds made available in 
1919 and succeeding years (fiscal years end- 
ing June 30) for federal-aid roads among the 
states was : 

1921. 



1920. 



Total. 



Alabama . 51.676,167.27 $1,995,501.79 $2,100,528.20 $5,772,197.26 

Arizona 1,096.124.71 1301,582.79 1,370,087.15 3.767.794.65 

1 596 436 11 1.680,459.06 4,615,210.47 

2'896,071.77 3018,496.60 8.378.176.66 

I 648 384.71 1.735.141.80 4,759,446.75 

'583422.84 614.120.30 1,690,104.56 

154630.46 162,768.90 447.748.91 

1 090 214.68 1,147,594.40 3,150.258.97 

2i557.485.02 2.692,089.50 7.402.517.16 

1 159.967.62 1,221.018.55 3.355.357.49 
4'l52 546.23 4.371.101 29 12,030,300.34 
2'564,846.86 2,699.838.80 7.428,078.10 

2 741 787.78 2,886.092 40 7944.106.79 
2/728. 996,46 2.872.627.85 7.896.692.32 
1 856.043.83 1,953.730.35 5,372.039 70 
1.293.3S5.16 1.361,458.06 3,741.751.53 

914.M30 95 962.463.11 2.648.196.53 

826,000.34 869.474.04 2.393.224 49 

1.400.078.27 1.473,766.60 4,053.542.87 

3.749.706.23 2,894,427.60 7.964.055.15 

2,699,471 61 2.841,549.06 7.814.642.78 

1.709.027J70 1.798.976.53 4.942.961.61 

3.221.096.78 3,390.628.19 9.324.804.29 

1,898.987.59 1,998.934.31 5.490.771.51 

2.026.619.93 2.133,284.14 5.866,303.82 

1,221.573.56 1.285.866 90 3,536.798.63 

394.839.72 415.620.76 1,143.870.83 

1.128.696.52 1,188,101.60 3.265.844.18 

1.517.692.98 1,597.571.56 4.388,898.30 
4.727.117.16 4.975.912.80 13 692.821.37 
2.165.957.19 2,279.954.94 6.271.591 83 

1.459.884.53 1.539.720.56 4.222.980.46 
3,523.478 70 3.708.924.95 10.205.625 80 
2.190,805.45 2.306.111.00 6,341.878.29 
1.496.172.29 1.574.918.20 4.330.944.44 
4.362.544 11 4.592,151 69 12.632.849.94 

221.408.81 233.06X.91 640,971.18 

1,332.864.40 1,434.594.10 3.945.192.55 

1,540.369.29 1,621.441 36 4.458.545.00 

2,150.996.65 2.264.207.00 6.230.431.10 

5.559.816.80 5.852,438.74 16.091,245.04 

1.078.424.99 1.135,184.20 3.12281491 
429.376.63 451.975.40 1.244.002.06 

1.884.900.1 1.984.105.91 5.458.162.37 

1.372.497 77 1,444.734.49 3 971 782 54 

1.010.817.29 1.064.018.20 2!926!369'86 

2.418,598.40 2.545.893.O5 7 005 228 39 

1.164.533 66 1.225.824.90 _3. 370.667 25 

92.150000.00 97.000.000.00 266.750000.00 

2.850.000.00 3.000.000.00 8.250.000.00 

MI.OOO 000.00 95.000,000.00 100 000.000.00 275.000.000.00 

MOTOR CAR LICENSE FEES PAID IN 1918. 



Arizona 
Arkansas 


1.338.315.30 




2.433,607.29 


Colorado 


1,375.920.24 


Connecticut 


492.552.42 


Delaware 
Florida 


. . 130.349.55 
912.44989 


Georgia 
Idaho 


2.152.942.64 
974.371.32 


Illinois 


3.506.652.82 


Indiana 


2.163.392.44 
2.316.226.61 




2.295.068.01 




1.562.265.52 


Louisiana 
Maine 


1.086,908.30 
771,393.47 


Maryland 
Massachusetts 
Michigan 
Minnesota 
Mississippi 
Missouri 
Montana 


697.750.11 
1.179.698.00 
2.319.921.33 
o 073 822 1 1 
1.434,957.38 
2.713.079.32 
1.592.847.61 
1.706.399.75 


Nevada 
New Hampshire 
New Jersey 
New Mexico 
New York 
North Carolina 
North Dakota 

fYhin 


1.029.358.17 
333.410.35 
949.046.06 
1.273.633.76 
3.989.791.41 
1.825.679.70 
1.226.375.37 
2.973.222.15 


Oklahoma 
Oregon 
Pennsylvania 
Rhode Island 
South Carolina 
South Dakota 
Tennessee 
Texas 


1.844,961.84 
1.259.853.95 
3.678.154.14 
186.500.46 
1.147.73405 
1.296.734.35 
1.815.227.45 
-1,678.989.50 
909.205.72 


Vermont 
Virginia 
Washington 


362.650.03 
1.589.155.85 
1.154.550.28 

SM -V91 .1<7 



*** ....... o^^^l 



980.308.69 



West 
Wisconsin 

TTT.. . 7OV/,JWO.UIT 

Wy SS2f . 77.600.000701) 

Administration ' '-'- - '- ! -'-V. 2.400 000.00 

Grand total 



qtj>tp Fees. 

*s* f&M 

irtSSSi -...' , iii^-9S 

8SKS3X' ".-... 3 -i3o:8S:S<S 

SSSSS?.::. iM*i 

Florida 335.000.00 

Georgia . 349.000.00 

Idaho ......... 575.242.21 

Illinois 2.763.865.03 

Indiana 1.293.12850 

Iowa 2, 547.595. SO 

Kansas 07.36100 

Kentucky 402 234.28 

Louisiana 240.000.00 

Maine 570.119.50 



State. 

Maryland 

Massachusetts 
Michigan ... 
Minnesota . 
Mississippi . 
Missouri ... 
Montana ... 
Nebraska . . 

Nevada 

New Hampshire 
New Jersey. . 
New Mexico 
New York .... 
North Carolina 
North Dakota. 

Ohio , 

Oklahoma 



Fees 
$845.660.13 
2.156.845.37 
2.875.266 32 
1.018.635.00 
23,584.00 
1.393.528.19 
350,913.50 
525,000.00 
31.802.75 
438. 756. 7'1 
2.415.039 69 
105,631.35 

'394',728'.67 

452 5^7.87 

1.990.427.50 

1.300.000.00 



. State. 

Oregon $461.422.00 



Pennsylvan'a 
Rhode Island..'.' 
South Carolina 
South Dakota.. 
Tennessee 



Utah 

Vermont 

Vi-grinia 

Washington .. 
West Virginia. 

Wisconsin 

Wyoming , 



731.027.00 
58.796.00 
300.216.72 
282.742.00 
400.000.00 
2.036.588.00 
229.203.24 
398.753.79 




Total $44.496.232.33 



ALMANAC AND YEAR-BOOK FOB 1920. 



141 



Much of the revenue was converted into state 
road building funds. 

FEDERAL HIGHWAY COUNCIL. 
The Federal Highway Council was formed 
at a meeting held in Chicago April 7. 1919. by 
representatives of 340 agencies which have 
been urging the building of hard roads. Its 
aim is to urge further federal aid for road 
construction and to co-ordinate the efforts of 
national, state and other organizations in 
building highways. The officers of the coun- 
cil are: 

President S. M. Williams. Lima. Ohio. 
Secretary-Treasurer H. G. Shirley. Baltimore. 

Vice-Presidents Gen. T. Ooleman Du Pont. Wil- 
mington. Del.: David Jamison, president 
, American Automobile association: Col. C. 
Clifton, president National Automobile Cham 
ber of Commerce, Cleveland. Ohio: Louis J. 
Hill. Great Northern railway. St. Paul. Minn.: 
A. H. Blanchard, president American Road 
Builders' association. New York: C. F. Adams, 
president Associated Highways, Chillicothe. 
Mo. 

ASSOCIATED HIGHWAYS OF AMERICA. 
Delegates from thirty-seven good roads asso- 
ciations held a conierence in Kansas City, Mo., 
Jan. 21. 1919. and perfected a permanent as- 
sociation, choosing "The Associated Highways 
of America" as the official title. The general 
officers elected were: 

President C. F. Adams. Chillicothe. Mo., presi- 
dent of the Pikes Peak ocean to ocean high- 
way. 

Secretary Frank A. Davis. Kansas City. Mo., 
secretary of the National Old Trails associa- 
tion. 

Treasurer H. L. Hutchings, Kansas City, Mo., 
president of the Kansas City Automobile club. 
The aim of the organization is to promote 
the construction of a well defined and con- 
nected system of improved highways and also 
to work for a national system of highways. 

ILLINOIS HARD ROADS PLAN. 

The act providing lor a statewide system of 
durable hard roaus in liliuois was passed by 
the legislature and approved by Gov. Lpwden 
June 22. 1917. At the November election in 
1918 it was approved by the electors of the 
state by a majouty of 212.405 votes. The act 
provided for a bond issue of $60.000,000 for 
paying the cost of the system of roads, the 
work to be under the supervision of the state 
department of public works and buildings. In 
order to test the validity of the act a friendly 
suit was filed in the Circuit court of Sanga- 
mon county by John M. Mitchell. Judge E. S. 
Smith upheld the act and an appeal was taken 
to the State Supreme court which on April 
15. 1919. handed down an opinion that the 
bond issue was valid. 

The general location of the routes of the 
proposed roads is described in the act. There 
are to be forty-six of them, the terminals and 
intervening towns being as follows: 

1. Chicago to Metropolis through Chicago 
Heights, Watseka. Danville, Paris, Marshall. 
Robinson, Lawrencevilie, Mount Carmel. 
Albion, Grayville. Carmi. Harrisburg and 
Vienna. 

2. Beloit, Wis.. to Cairo. 111., through Rock- 
ford, Oregon, Dixon. Mendota, Peru. La Salle, 
El Paso, Bloom ngton, Clinton, Decatur. Pana. 
Vandalia, Centralia, Duquoin. Carbondale and 
Anna. 

3. Morrison to Chester through Prophetstown. 
Moline, Rock Island. Aledo, 'Monmouth, Ma- 
comb, Rushville. Beardstown, Virginia, Ash- 
land, Alexander. Jacksonville. White Hall. 
Carrollton, Jerseyville, Alton, East St. Louis 
and Waterloo. 

i. Chicago to East St. Louis through Berwyn. 
Riverside. Lyons, Joliet, Dw.ght. Pontiac, 
Bloomington, Lincoln, Elkhart, Williamsville, 



Springfield. Carlinville. Edwardsville and 
Granite City. 

5. Chicago to East Dubuque through Elgin. 
Marengo. Rockford. Freeport and Galena. 

6. Chicago to Fulton through Wheaton. 
Geneva. Elburn, De Kalb, Rochelle. Dixon. 
Sterling and Morrison. 

7. Joliet to East Moline through Morris. Otta- 
wa. La Salle, Peru. De Pue, Princeton and 
Geneseo. 

8. Sheldon to Burlington. la., through Wat- 
seka, Chenoa, El Paso, Eureka, Peoria. 
Farmington. Elmwood. Yates City. Gales- 
burg and Monmouth. 

9. Hoopeston to Hamilton through Paxton. 
Bloomington, Carlock. Goodfield. Deer Creek, 
Morton. Peoria. Canton. Prairie City. Bush- 
nell. Macomb and Carthage. 

10j Danville to Jacksonville through Urbana, 
Champaign, Monticello. Bement. Decatur and 
Spring-field. 

11. Marshall to East St. Louis through Green- 
up. Effingham. Vandalia. Greenville. Baden 
Baden and Highland. 

12. Lawrenceville to East St. Louis through 
Olney. Flora, Salem. Carlyle and Lebanon. 

13. Shawneetown to East St. Louis through 
Harrisburg-. Marion, Carbondale, Murphys- 
boro, Pinckneyville. Sparta and Belleville. 

14. Carmi to Duquoin through McLeansboro. 
Benton and Christopher. 

15. Albion to Belleville through Fairfield. 
Mount Vernon, Ashley, Nashville and Okaw- 

16. Pan; to Staunton through Charleston, Mat- 
toon. Shelbyville. Pana. Hillsboro. Litch- 
field and Mount Olive. 

17. Grant Park to Lacon through Momence. 
Kankakee. Dwight. Streator. Eagle Church 
Corners. Gai field, Wenona. Custer and Lacon. 

18. Chicago to Princeton through Aurora, ps- 
wego, Yorkville. Piano. Sandwich. Earlville 
and Mendota. 

19. Chicago to Harvard through Barrington 
and Woodstock. 

20. Waukegan to Woodstock through Grays 
Lake and McHenry. 

21. Chicago to Wisconsin state line through 
Libertyville and Antioch. 

22. Chicago Heights to Lake Forest through 
Joliet. Aurora. Geneva. Elgin. Dundee. Car- 
pentersville and Barrington. 

23. Wisconsin state line to Streator through 
Harvard. Marengo. Sycamore. De Kalb and 

24. Peoria to Pana through Pekin. Green Val- 
ley, 'Mason City, Greenview. Athens and 

25 P Kankakee to Fairfield through Gilman. 
Paxton. Champaign. Tuscola. Mattoon. Ef- 
fing-ham, Tolliver, Louisville and Flora. 

26. Freeport to Dixon through Polo. 

27. Polo to Savanna through Mount Carroll. 
28 Galesburg to Sheffield through Kewanee. 
29. Peoria to De Pue through Chillicothe and 

30. e peoria to Galva through Princeville and 
31 W Ca I ntcn' to Quincy through Lewistown. 



Sullivan, 
Lovington. Ulrich Station and Lake City. 

33. Effingham to Robinson through Newton 

34. Harrisburg to Elizabethtown and Gol- 

35 Route 2 north of Cairo to Mound City. 

36 Carthage to Jacksonville through Bowen 
Ursa. Quincy. Payson. Barry. Pittsfield and 
Winchester. 

37. Mount Vernon to Marion through Benton. 

38. Jerseyville to Hardin and Kampsville. 

39. Champaign to Bloomington through Ma- 
homet. Mansfield. Farmer City and Leroy. 

40. Sterling to Milledgeville, Chadwick, Mount 
Carroll and Stockton. 

41. Galesburg to Abingdon. Avon and Praino 
City, 



142 



ALMANAC AND YEAR-BOOK FOR 1920. 



42. Chicago to Wisconsin state line through 
Waukegan and Zion City. 

43. Havana to Mason City. 

44. Joliet to Kankakee through Manhattan 
and Wilton Center. 

45. Garfield to Dana. 

46. Arlington Heights to Oak Lawn through 
Mount Prospect, Des Plaines. Franklin Park, 
River Grove, Maywood. Broadview. La Grange 
Park, La Grange, Lyons and Summit. 
Contracts were let by the state department 

of public works at Spr ngfiold on May 6, 1919. 
for the improvement of 650 miles of road at 
an average price of $27,900 per mile. The 
cost of the sections awarded averaged about 
40 per cent higher than it would have been 
"before the war. The roads to be modernized 
were the old Cumberland or 1 National trail, in 
the southern part of the state, running from 
the state line near Terre Haute to St. Louis; 



the Dixie highway, near the eastern line of the 
state from Chicago Heights to Danville; the 
Chicago, Joliet. Ottawa, La Salle. Peoria. 
Springfield, Carlinville, Edwardsville. and East 
St. Louis: the Lincoln highway, from Chicago 
to Fulton; the Wiscons'n road from Niles to 
the Wisconsin line north of Zion City. 

GOOD ROADS LAW IN MISSOURI. 

In April, 1919, the Missouri legislature 

passed a good roads law in providing for a 

system of 6,000 miles of graded highways in 

the state. 

MILLIONS FOR MINNESOTA ROADS. 
The Minnesota legislature in February. 1919, 
passed a bill providing for a bond issue of 
S75.000.000 for the construction of trunk 
roads and connecting links throughout the 
state. 



THE ROCKEFELLER FOUNDATION. 



The Rockefeller Foundation, with a fund of 
approximately $100,000,000 donated by John 
D. Rockefeller, was chartered by the state of 
New York in 1913. The officers in 1918-1919 

Chairman of Trustees John D. Rockefeller, Jr. 
President George E. Vincent. 
Secretary Edwin R. Embree. 
Treasurer L. G. Myers. 
Comptroller Robert H. Kirk. 
Headquarters 61 Broadway, New York, N. Y. 
During the calendar year 1918 the Rocke- 
feller Foundation, through its own depart- 
ments and by co-operation with seventeen in- 
dependent agencies, engaged in the following 
work: 

1. Extended the campaign against tubercu- 
losis in France. 

2. Conducted demonstrations of malaria 
control in Arkansas and Mississippi. 

3. Helped to check a yellow fever epidemic 
in Guatemala* 

. 4. Made investigations and surveys and in- 
augurated measures against the same disease 
in Ecuador. 

5. Continued or began hookworm control 
and encouraged sanitation in twenty-one for- 
eign states and countries and twelve states of 
the Union. 

6. Entered into comprehensive co-operation 
for improved health oiganization in Brazil and 
Australia. 

7. Supported a school of hygiene and pub- 
lic health in connection with the Johns Hop- 
kins university. 

8. Continued to contribute to various war 
work agencies until the total given since 1914 
reached nearly $22,500,000. 

9. Pushed forward the fifteen buildings of 
a new medical center in Pekin. 

10. Increased the funds of twenty-four 
missionary tmspitals, medical and pre-medical 
schools in China. 



11. Co-operated with South American insti- 
tutions in establishing certain departments of 
research and teaching. 

12. Maintained sixty-eight fellows and 
scholars from the United States, China and 
Brazil, who were studying at American medi- 
cal schools. 

13. Supported studies in mental hygiene. 

14. Continued appropriations for the care 
of infantile paralysis cases-. 

15. Made additional gifts to the Rockefel- 
ler Institute for Medical Research. 

16. Lent expert members of the Foundation 
staff for various services. 

17. Brought to an end studies in industrial 
relations. 

18. Made surveys for the American Red 
Cross and for the American Social Hygiene 
association. 

The book value of the principal funds of 
the Foundation on Jan. 1. 1919, were: Gen- 
eral fund, $120.765,856: Laura S. Rockefel- 
ler fund, $152.733; reserve, $1.258.036: spe- 
cial designated funds. $116,800. Following is 
a statement of the receipts and disbursements 
of 1918: 

RECEIPTS. 

Income collected $7,610.827 

Held from 3917 11.629.048 

Gift from founder 1,000,000 

Total .* 20,239,875 

EXPENDITURES. 

War work 11,105,226 

Public health 1255990 

Medical education 2,419.866 

Miscellaneous 128,314 

Administration 140,808 

Pledged for 1919 5,189,673 

Total 20,239,875 



FOREIGN BIRTH 

Rate 

Country and year. Births, 

United States (1916) 24.8 

Australian Com. (1915) 27.3 

Austria (1912) 31.3 

Belgium (1912) 22.6 

Bulgaria (1911) 40. 2> 

Ceylon (1915) 37.0 

Chile (1914) 37.0 

Denmark (1915) 24.2 

England and Wales (1915) 22.0 

Finland (1914) 26.9 

France (1912) 19.0 

German empire (1913) 27.5 

Hungary (1912) 36.3 

Ireland (1915) 22.0 

Italy (1913) 31.7 



AND INFANT MORTALITY RATES. 

per 1,000 population. 

Deaths. Country and year. Births. 

14.7 Jamaica (1915) .............. 346 

Japan (1913) .......... 

Netherlands (1915) .............. 26>2 

New Zealand (1915) .......... 25.3 

Norway (1915) ........ .. 252 

Ontario (1915) ................... 24*2 

Prussia (1912) ................... 28.9 

Roumania (1914) ....... ..425 

Russia (1909) .................... 44.0 

Scotland (1915) ............... 23.9 

Serbia (1911) ............... 36.2 

Sv.eden (1913) ................. ... 23.2 

Switzerland (1914) .............. 22.5 

United Kingdom (1915) ......... 22.2 



. 

10.7 
20.5 
14.8 
21.5 
25.2 
27.8 
12.8 
15.7 
15.6 
17.5 
15.0 

.3 



23. 

17.6 

18.7 



Deaths. 
21.6 
19.5 
12.4 
9.1 
13.5 
12.0 
15.5 
23.8 
28.9 
17.1 
21.8 
13.6 
13.8 
15.6 



ALMANAC AND YEAR-BOOK FOR 1920. 



14S 



COST OF LIVING IN 

PRESIDENT WILSON'S MESSAGE. 

The continued increase in the cost of food, 
clothing', rents and the necessities of life gen- 
erally compelled the government of the United 
States to take radical action early in August. 
1919. So numerous and bitter were the com- 
plaints of the consumers and so threatening 
had the labor situation become that President 
Wilson finally took the matter up in earnest 
with his cabinet and then appealed to con- 
gress lor legislative aid in curbing the prof- 
iteers and regulating prices. His address, de- 
livered before a joint session of both houses 
on Aug. 8, follows: 

"Gentlemen of the Congress: I have sought 
this opportunity to address you because it is 
clearly my duty to call your attention to the 
present cost of living and to urge upon you, 
wiih all the persuasive force of which I am 
capable, the legislative measures which would 
be most effective in controlling it and bringing 
it down. 

"The prices the people of this country are 
paying for everything that it is necessary for 
them to use in order to live are not justified 
by a shortage in supply, either present or 
prospective, and are in many cases artificially 
and deliberately created by vicious practices 
which ought immediately to be checked by 
law. 

"They constitute a burden upon us which is 
the' more unbearable because we know that it 
is willfully imppsed by those who have the 
power and that it can, by vigorous public ac- 
tion, be greatly lightened and made to square 
with the actual conditions of supply and de- 
mand. 

"Some of the methods by which these prices 
are produced are already illegal, some of them 
criminal and those who employ them will be 
energetically proceeded against; but others 
have not yet been brought under the law, and 
should be dealt with at once by legislation. 

"I need not recite the part culars of this 
critical matter the prices demanded and paid 
at the sources of supply, at the factory, in 
the food markets, at the shops, in the restau- 
rants and hotels, alike in the city and in the 
village. They are familiar to you. They are 
the talk of every domestic circle and of every 
group of casual acquaintances even. 

"It is a matter of fam.liar knowledge also 
that a process has set in which is likely, un- 
less something is done, to push prices and 
rents and the whole cost of living higher and 
yet higher, in a vicious cycle to which there 
is no logical or natural end. 

"With the increase in the prices of the nec- 
essaries of life come demands for increases in 
wages demands which are justified if there be 
no other means of enabling men to live. Upon 
the increase of wages there follows close an 
increase in the price of the products whose 
producers have been accorded the increase 
not a proportionate increase, ior the manufac- 
turer does not content himself with that, but 
an increase considerably greater than the added 
wage cost and for which the added wage cost 
is oftentimes hardly more than an excuse. 

"The laborers who do not get an increase in 
pay when they demand it are likely to strike, 
and the strike only makes matters worse. It 
checks production. It affects the railways: it 
prevents distribution and strips the markets, 
so that there is presently nothing to buy and 
there is another excessive addition to prices 
resulting frorr the scarcity. 

"These are facts and forces with which we 
have become only too familiar; but we are 
not justified, because of our familiarity with 
them or because of any hasty and shallow con- 
clus'on that they are 'natural' and inevitable. 
in sitting inactively by and letting them work 
their fatal results if there is anything that we 
can do to check, correct and reverse them. 

I have sought this opportunity to inform 



THE UNITED STATES. 

the congress what the executive is doing- by 
way oi remedy and control and to suggest 
where effective legal remedies are lacking and 
may be supplied. 

"We must, I think, frankly admit that there 
is no complete immediate remedy to be had 
from legislation and executive action. The free 
processes of supply and demand will not oper- 
ate of themselves and no legislative or execu- 
tive action can force them into full and nat- 
ural operation until there is peace. 

''There is now neither peace nor war. All 
the world is waiting with what unnerving 1 , 
fears and haunting doubts who can adequately 
say? waiting to know when it comes a peace 
in which each nation shall make shift for it- 
self as it can, or a peace buttressed and sup- 
ported by the will and concert of the nations 
that have the purpose and the power to do 
and to enforce what is right. 

"Politically, economically, socially, the world 
is on the operating table, and it has not been 
possible to administer any anaesthetic. It is 
conscious. It even watches the capital oper- 
ation upon wh:ch it knows that its hope of 
healthful life depends. It cannot think ita 
business out or make plans or give intelligent 
and provident direction to its affairs while in 
such a case. 

"Where there is no peace of mind there can 
be no energy in endeavor. There can be no 
confidence in industry, no calculable basis for 
credits, no confident buying or systematic sell- 
ing, no certain prospect of employment, no 
normal restoration of business, no hopeful at- 
tempt at reconstruction or the proper reassem- 
bling of the dislocated elements of enterprise 
until peace has been established and. so far as 
rr.ay be, guaranteed. 

"Our national life has no doubt been less * 
radically d sturbed and dismembered than the 
national life of other peoples whom the war 
more directly affected, with all its terrible rav- 
aging and destructive force: but it has been, 
nevertheless, profoundly affected and disar- 
ranged and our industries, our credits, our 
productive capacity, our economic processes, 
are inextricably interwoven with those of other 
nations and peoples most intimately of all 
with the nations and peoples upon whom the 
chief burden and confusion of the war fell and 
who are now most dependent upon the co- 
operative action of the world. 

"We are just now shipping more goods out 
of our ports to foreign markets than we ever 
shipped before^not foodstuffs merely, but 
stuffs and materials of every sort; but this it 
no index oi what our foreign sales will con- 
tinue to be or of the effect the volume of our 
exports will have on supplies and prices. 

"It is impossible yet to predict how far OP 
for how long foreign purchasers w.ll be able to 
find the money or the credit to pay for OP 
sustain such purchases on such a scale; how 
soon or to what extent foreign manufacturers 
can resume their former production, foreign 
farmers get their accustomed crops from their 
own fields, foreign mines resume their former 
cut put, foreign merchants set up again theip 
old machinery of trade with the ends of tho 
earth. - 

"All these things must remain uncertain 
until peace is established and the nations of 
the world have concerted the methods by 
which normal life and industry are to be re- 
stored. All that we shall do. in the mean- 
time, to restrain profiteering and put the life 
of our people upon a tolerable footing will be 
makeshift and provisional. 

'There can be no settled conditions here or 
elsewhere until the treaty of peace is out of 
the way and the work of liquidating the war 
has become the chief concern of our govern- 
ment and the other governments of the world. 

Until then, business will inevitably remain 
speculative and away now this way and again 



ALMANAC AND YEAR-BOOK FOR 1920. 



that, with heavy losses or heavy gains as it 
may chance, and the consumer must take care 
of both the Rains and the losses. There can 
be no peace prices so long 1 as our whole finan- 
cial and economic system is on a war basis. 

"Europe will not. cannot, recoup her capital 
or put her restless, distracted people to work 
until she knows exactly where she stands in 
respect of peace; and what we will do is for 
her the chief question upon which her 
quietude of mind and confidence of purpose de- 
pend. While there is any possibility that 
the peace terms may be changed or may be 
held longr in abeyance or may not be enforced 
because of divisions of opinion among- the 
powers associated against Germany, it is idle 
to look for permanent relief. 

"But what we can do we should do. and 
should do at once. And there is a great deal 
that we can do. provisional though it be. 
Wheat shipments and ered-ts t9 facilitate the 
purchase of our wheat can and will be limited 
and controlled in such a way as not to raise 
but rather to lower the price of flour here. 
The government has the power, within cer- 
tain limits, to regulate that. 

"We cannot deny wheat to foreign peoples 
who are in dire need of it and we do not wish 
to do so, but. fortunately, though the wheat 
crop is not what we hoped it would be, it is 
abundant if handled with provident care. The 
price of wheat is lower in the United States 
than in Europe and can, with proper man- 
agement, be kept so. 

"By way of immediate relief, surplus stocks 
of both food and clothing in the hands of the 
government will be sold, and, of course, sold 
at prices at which there is no profit. And 
by way of a more permanent correction of 
prices surplus stocks in private hands will be 
drawn out of storage and put upon the 
market. 

"Fortunately, under the terms of the food 
control act, the hoarding- of foodstuffs can be 
checked and prevented: and they will be, with 
the greatest energy. Foodstuffs can be drawn 
out of storage and sold by legal action which 
the department of justice will institute wher- 
ever necessary: but soon as the situation is 
systematically dealt with it is not likely that 
the courts will often have to be resorted to. 

"Much of the accumulating of stocks has no 
doubt been due to the sort of speculation 
which always results from uncertainty. Great 
surpluses were accumulated because it was 
impossible to foresee what the market would 
disclose and dealers were determined to be 
ready for whatever might happen, as well as 
eager to reap the full advantage of rising 
prices. They will now see the disadvantage, 
as well as the danger, of holding off from the 
new process of distribution. 

"Some very interesting and significant facts 
with regard to stocks on hand and the rise of 
prices in the face of abundance have been dis- 
closed by the inquiries of the department of 
agriculture, the department of labor and the 
federal trade commission. They seem to jus- 
tify the statement that in the case of many 
necessary commodities effective means have 
been found to prevent the normal operation of 
Hie law of supply and demand. 

"Disregarding the surplus stock in the hands 
f the government, there was a greater supply 
f foodstuffs in this country on June 1 of this 
rear than at the same date last year. 

"In the combined total of a number of the 
most important foods in dry and cold storage 
the excess is 19 per cent. And yet prices 
kave risen. The supply of fresh eggs on hand 
,n June of this year, for example, was greater 
oy nearly 10 rr cent than the supply on hand 
it the same time last year, and yet the whole- 
sale price was 40 cents a dozen as against 30 
jent.s a year ago. 

"The stock of frozen fowls had increased 
more than 298 per cent, and yet the price had 
risen also from 34% cents per pound to 37% 



cents. The supply of creamery butter had in- 
creased 129 per cent and the price from 41 to 
53 cents per pound. 

"The supply of salt beef had been aug- 
mented 3 per cent and the price had gone up 
from $34 a barrel to $36 a barrel. Canned 
corn had increased in stock nearly 92 per cent 
and had remained substantially the same in 
price. 

"In a few foodstuffs the prices had declined, 
but in nothing like the proportion in which 
the supply had increased. For example, the 
stock of canned tomatoes had increased 102 
ppr cont and yet the price had declined only 
25 cents per dozen cans. In some cases there 
had been the usual result of an increase of 
price following a decrease of supply, but in 
almost every instance the increase of price 
had been disproportionate to the decrease in 
stock. 

"The attorney-general has been making a 
careful study of the situation as a whole and 
of the laws that can be applied to better it 
and is convinced that, under the stimulation 
and temptation of exceptional circumstances, 
combinations of producers and combinations 
of traders have been formed for the control 
of supplies and of prices which are clearly 
in restraint of trade and against these prosecu- 
tions will be promptly instituted and actively 
pushed, which will in all likelihood have a 
prompt corrective effect. 

"There is reason to believe that the prices 
of leather, of coal, of lumber and of textiles 
have been materially affected by forms of con- 
cert and co-operation among the producers and 
marketers of these and other universally nec- 
essary commodities which it will be possible 
to redress. 

"No watchful or energetic effort will be 
spared to accomplish this necessary result. I 
trust that there will not be many cases in 
which prosecution will be necessary. Public 
action will no doubt cause many who have 
perhaps unwittingly adopted illegal methods to 
abandon them promptly and of their own 
motion. 

"And publicity can accomplish a great deal. 
The purchaser can often take care of himself 
if he knows the facts and influences with 
which he is dealing and purchasers are not 
disinclined to do anything, either singly or 
collectively, that may be necessary for their 
self-protection. 

"The department of commerce, the depart- 
ment of agriculture, the department of labor 
and the federal trade commission can do a 
great deal toward supplying the public, sys- 
tematically and at short intervals, with infor- 
mation regarding the actual supply of particu- 
lar commodities that is in existence and avail- 
able, with regard to supplies which are in ex- 
istence but not available because of hoarding, 
and with regard to the methods of price 
fixing which are being used by dealers in cer- 
tain foodstuffs and other necessaries. 

"There can be little doubt that retailers are 
in part sometimes in large part responsible 
for exorbitant prices; and it is quite prac- 
ticable for the government, through the agen- 
cies I have mentioned, to supply the public 
with full information as to the prices at 
which retailers buy and as to the costs of 
transportation they pay. in order that it may 
be known just what margin of profit they are 
demanding. Opinion and concerted action on 
the part of purchasers can probably do the 
rest. 

"That is. these agencies may perform this 
indispensable service provided the congress 
will supply them with the necessary funds to 
prosecute their inquiries and keep their price 
lists up to date. 

"'Hitherto the appropriation committees of 
the houses have not always, I fear, seen the 
full value of these inquiries and the depart- 
ments and commissions have been very much 
straitened for means to give this service. 



ALMANAC AND YEAR-BOOK FOR 1920. 



145 



That adequate funds be provided by appropri- 
ation for this purpose and provided as prompt- 
ly as possible, is one of the means of greatly 
ameliorating: the present distressing: conditions 
of livelihood that I have come to urg-e in this 
attempt to concert with you the best ways to 
serve the country in this emergency. It is one 
of the absolutely necessary means, underlying: 
many others, and can be supplied at once. 

"There are many other ways. Existing- law 
is inadequate. There are many perfectly legit- 
imate methods by which the government can 
exercise restraint and guidance. 

"Let me urge, in the first place, that the 
present food control act should be extended 
both as to the period of time during which 
it shall remain in operation and as to the com- 
modities to which it shall apply. Its pro- 
visions against hoarding should be made to 
apply not only to food but also to foodstuffs, 
to fuel, to clothing and to many other com- 
modities, which are indisputably necessaries of 

"As it stands now, it is limited in operation 
to the period of the war and becomes inopera- 
tive upon the formal proclamation of peace. 
But I should judge that it was clearly within 
the constitutional power of the congress to 
make similar permanent provisions and regu- 
lations with regard to all goods dest ned for 
interstate commerce and to exclude them from 
interstate shipment if the requirements of the 
law are not complied with. 

"Some such regulation is imperatively nec- 
essary. The abuses that have grown up in 
the manipulation of prices by the withhold- 
ing of foodstuffs and other necessaries of life 
cannot otherwise be effectively prevented. 
There can be no doubt of either the necessity 
or the legitimacy of such measures. May I 
not call attention to the fact. also. that, al- 
though the present act prohibits profiteering, 
the prohibition is accompanied by no penalty? 
It is clearly in the public interest that a pen- 
alty should be provided which will be persua- 
sive. 

"To the same end I earnestly recommend, 
in the second place, that the congress pass a 
law regulating cold storage as it is regulated, 
for example, by the laws of the state of New 
Jersey, which limit the time during which 
goods may be kept in storage, prescribe the 
method of disposing of them if kept beyond 
the permitted period and require that goods 
released from storage shall in all cases bear 
the date of their receipt. 

"It would materially add to the serviceability 
of the law. for the purpose we now have in 
view, if it were also prescribed that all goods 
released from storage for interstate shipment 
should have plainly marked upon each pack- 
age the selling or market price at which they 
went into storage. By this means the pur- 
chaser would always be able to learn what 
profits stood between him and the producer 
or the wholesale dealer. 

"It would serve as a useful example to the 
other communities of this country, as well as 
greatly relieve 'local distress, if the congress 
were to regulate all such matters very fully 
for the District of Columbia, where its legis- 
lative authority is without limit. 

"I would also recommend that it be required 
that all goods destined for interstate com- 
merce should, in every case where their fprm 
or package makes it possible, be plainly 
marked with the price at which they left the 
hands of the producer. Such a requirement 
would bear a close analogy to certain pro- 
visions of the pure food act, by which it is 
required that certain detailed information be 
given on the labels of packages of food and 
drugs. 

"And it does not seem to me that we can 
C9nfine ourselves to detailed measures of this 
kind, if it is indeed our purpose to assume na- 
tional control of the processes of distribution. 
I take it for granted that that is our pur- 



pose and our duty. Nothing less will suffice. 
We need not hesitate to handle a national 
question in a national way. 

"We should go beyond the measures I have 
suggested. We should formulate a law re- 
quiring a federal license of all corporations 
engaged in interstate commerce and embody- 
ing in the license, or in the conditions under 
which it is to be issued, specific regulations 
designed to secure competitive selling and pre- 
vent unconscionable profits in the method of 
marketing. Such a law would afford a wel- 
come opportunity to effect other much needed 
reforms in the business of interstate shipment 
and in the methods of corporations which are 
engaged in it. but for the moment I confine 
my recommendations to the object immediate- 
ly in hand, which is to lower the cost ol 
living. 

".May I not add that there is a bill now 
pending before the congress which, if passed, 
would do much to stop speculation and to pre- 
vent the fraudulent methods of promotion by 
which pur people are annually fleeced by 
many millions of hard earned money? I refer 
to the measure proposed by the capital issues 
committee for the control of security issues. 
It is a measure formulated by men who know 
the actual conditions of business and its adop- 
tion would serve a great and beneficent pur- 
pose. 

"We are dealing, gentlemen of the congress. 
I need hardly say. with very critical and very 
difficult matters. We should go forward with 
confidence along the road we see, but we 
should also se>ek to comprehend the whole of 
the scene amidst which we act. There is no 
ground for some of the fearful forecasts I 
hear uttered about me, but the condition of 
the world is unquestionably very grave and we 
should face it comprehendingly. 

"The situation of our own country is excep- 
tionally fortunate. We. of all peoples, can af- 
ford to keep our heads and to determine upon 
moderate and sensible courses of action wh ch 
will insure us against the passions and dis- 
tempers which are working such deep unhap- 
piness for some of the distressed nations on 
the other side of the sea. But we may be in- 
volved in their distresses, unless we help and 
help with energy and intelligence. 

"The world must pay for the appalling de- 
struction wrought by the great war and we are 
part of the world. We must pay our share. 
For five years now the industty of all Europe 
has been slack and disordered. The normal 
crops have not been produced; the normal 
quantity of manufactured goods has not been 
turned out. Not until there are the usual 
crops and the usual production of manufac- 
tured goods on the other side of the Atlantic 
can Europe return to the former conditions: 
and it v/as upon the former conditions, not 
the present, that our economic relations with 
Europe were built up. 

"We must face the fact that unless we 
help Europe to get back to her normal life 
and production a chaos will ensue there which 
will inevitably be communicated to this coun- 
try. For the present, it i= manifest, we must 
quicken, not slacken, our own production. We. 
and we almost alone, now hold the world 
steady. Upon our steadfastness and self-pos- 
session depend the affairs of nations every- 
where. It is in this supreme crisis this crisis 
for all mankind that America must prove her 
mettle. 

"In the presence of a world confused, dis- 
tracted, she must show herself self-possessed, 
self-contained, capable of sober and effective 
action. She saved Europe by her action in 
arms: she must now save it by her act'on 
in peace. In saving Europe she will save her- 
self, as she d ; d upon the battle fields of the 
war. The calmness and capacity with which 
she deals with and masters the problems of 
peace will be the final test and proof of her 
place among the peoples of the world. 



146 



ALMANAC AND YEAR-BOOK FOB 1920. 



"And. if only in our own interest, we must 
help the people overseas. Europe is our big- 
gest customer. We must keep her going- or 
thousands of our shops and scores of our 
mines must close. There is no such thing: as 
letting- her go to ruin without ourselves shar- 
ing 1 in the disaster. 

"In such circumstances, face to face with 
such tests, passion must be discarded. Pas- 
sion and a disregard for the rights of others 
have no place in the counsels of a free 
people. We need light, not heat, in these sol- 
emn times of self-examination and saving- ac- 
tion. There must be no threats. Let there 
be only intell gent counsel and let the best 
reasons win. not the strongest brute force. 

"The world has just destroyed the arbitrary 
force of a military junta. It will live under 
no other. All that is arbitrary and coercive 
is in the discard. Those who seek to employ 
it only prepare their own destruction. 

"We cannot hastily and overnight revolution- 
ize all the processes of our economic life. We 
shall not attempt to do so. These are days 
of deep excitement and of extravagant speech, 
but with us these are things of the surface. 
Every one who is in real touch with the silent 
masses of our great people knows that the 
old strong fiber and steady self-control are 
still there, firm against violence or any dis- 
tempered action that would throw their af- 
fairs into confusion. 

"I am serenely confident that they will read- 
ily find themselves, no matter what the cir- 
cumstances, and that they will address them- 
selves to the tasks of peace with the same 
devotion and the same stalwart preference for 
what is right that they displayed to the ad- 
miration of the whole world in the midst of 

"And I entertain another confident hope. I 
have spoken to-day chiefly of measures of im- 
perative regulation and legal compulsion, of 
prosecutions and the sharp correction of self- 
ish processes: and these no doubt are neces- 
sary. But there are other forces that we may 
count on besides those resident in the depart- 
ment of justice. We have just fully awakened 
to what has been going on and to the influ- 
ences, many of them very selfish and sinister, 
that have been producing high prices and im- 
posing an intolerable burden on the mass of 
our people. To have brought it all into the 
open will accomplish the greater part of the 
result we seek. 

"I appeal with entire confidence to our pro- 
ducers, our middlemen and our merchants to 
deal fairly with the people. It is their oppor- 
tunity to show that they comprehend, that 
they intend to act justly and that they have 
the public interest sincerely at heart. And I 
have no doubt that housekeepers all over the 
country and every one who buys the things 
he daily stands in need of will presently ex- 
ercise a greater vigilance, a more thoughtful 
economy, a more discriminating care as to the 
market in which he buys or the merchant with 
whom he trades than he has hitherto ex- 
ercised. 

"I believe, too. that the more extreme leaders 
of organized labor will presently yield to a 
sober second thought and. like the great mass 
of their associates, think and act like true 
Americans. They will see that strikes under- 
taken at this critical time are certain to make 
matters worse, not better worse for them 
and for everybody else. 

"The worst thing, the most fatal thing, that' 
can be done now is to stop or interrupt pro- 
duct' on or to interfere with the distribution of 
goods by the railways and the shipping of the 
country. We are all involved in the distress- 
ing results of the high cost of living and we 
must unite, not divide to correct it. 

"There are many things that ought to be 
corrected in the relations between capital and 
labor, in re=pect of wages and conditions of 
labor and other things even more far reaching. 



and I, for one. am ready to go into confer- 
ence about these matters \vith any group of 
my fellow countrymen who know what they 
are talking about and are willing to remedy 
existing conditions by frank counsel rather 
than by violent contest. 

"No remedy is possible while men are in a 
temper and there can be no settlement which 
does not have as its motive and standard the 
general interest. Threats and undue insist- 
ence upon the interest of a single class make 
settlement impossible. 

"I believe, as I have hitherto had occasion 
to say to the congress, that the industry and 
life of our people and of the world will suffer 
irreparable damage if employers and work- 
men are to go on in a perpetual contest as 
antagonists. They must, on one plane or an- 
other, be effectively associated. 

"Have we not steadiness and self-possession 
and business sense enough to work out that 
result? Undoubtedly we have, and we ehall 
work it out. In the meantime now and in the 
days of readjustment and recuperation that are 
ahead of us l?t us resort more and more to 
frank and intimate counsel and make ourselves 
a great and triumphant nation, by making our- 
selves a united force in the life of the world. 
It will not then have looked to us for leader- 
ship in vain." 



INCREASE IN COMMODITY PRICES. 

Until toward the close of 1919 the cost of 
living in the United States, as in all other 
countries of the world, continued to rise 
steadily, causing discontent and unrest es- 
pecially among workers. Strong efforts were 
made by federal and state authorities and 
also by local public and private agencies to 
bring the prices of necessities down to a 
normal level. Dun's Review for Sept. 13, 
1919. said: 

"With the widespread agitation against high 
living costs, some commodity markets have 
lately experienced sharp reaction, and Dun's 
index number of wholesale quotations, after 
five months of consecutive increase, declined 
to 238.342 on Sept, 1 (On Oct. 1 the fig- 
ure was 235.867.) This figure, which is 
based on the estimated per capita consump- 
tion of each of the many articles included in 
the compilation, is 1.4 per cent under the 
top point of 241.650 of Aug. 1. and all of 
the seven groups into which the index num- 
ber is separated, the miscellaneous class 
alone excepted. disclose recession from the re- 
cent record level. The yielding of prices has 
been greatest in foodstuffs, meats being down 
5.2 per cent: breadstuffs. 2.8 per cent: "other 
food." 0.9 per cent, and dairy and garden 
products 0.2 per cent, so that all foods to- 
gether show a depreciation of 2.8 per cent 
from the Aug. 1 basis. In clothing and 
metals, where declines of 1.0 and 0.2 per cent, 
respectively, appear, the changes are more 
than offset by the rise of 2.9 per cent in the 
miscellaneous division." 

DUN'S INDEX NUMBER. 

Dun's index number is computed in this 
way: "On the nearest business day to the 
first of every month about 300 wholesale 
quotatipns are taken and these are separately 
multiplied by a figure determined upon as the 
estimated per capita consumption of each of 
the many commodities embraced by the rec- 
ord. The results are then grouped under 
seven heads, the total of all representing the 
actual cost of a given quantity of goods in 
the wholesale markets at the specified dates. 
By adopting the per capita consumption basis 
in commuting the indx nnmhpr. no single 
commodity has relatively more than its proper 
weight in the aggregate: wide fluctuations, 
therefore, in an article little used do not 
materially affect the total, whereas changes in 



ALMANAC AND YEAR-BOOK FOR 1920. 



147 



the great staples have a larger bearing- on the 
general result." 

Breadstuffs include quotations of wheat, 
corn oats, rye and barley, besides beans and 
peas: meats include live hogs. beef, sheep and 
various provisions, lard, tallow, etc.: dairy 
and g-arden include butter, eggs, vegetables 
and fruits: other foods include fish, liquors, 
condiments, sugar, rice, tobacco, etc.: cloth- 
ing- includes the raw material of each indus- 
try, and quotations of woolen, cotton and 
other textile goods, as well as hides and 



break of the world war in July 1914. The 
total increase for the five year period on 
food was 85 per cent; shelter, 28 per cent; 
clothing-, 100 per cent; fuel, heat and light. 
57 per cent. 

INCREASED COST OP CLOTHING. 
The following- table compiled by one of the 
largest retail ctothing establishments in New 
York city showing the increase in the cost 
of a man's ordinary outfit of clothing in 1919 
as compared with 1914 is given merely as an 



July 1 
1910 


Breadstuffs 
. $21.690 


Record by 
Dairy & 
, Meat. garden. 
$11.406 $14.663 
9.414 17.473 
10.715 15.501 
13.090 13.039 
12.979 17.244 
12.134 15.563 
14.400 19.435 
18.824 26.449 
23.719 24.750 
25.660 26.160 
Record by 
$22.192 $27.138 
21.530 24.705 
22.027 22.937 
22.892 24.440 
24.362 26.120 
24.712 26.901 
25.660 26.160 
25.105 26.877 
23.790 26.293 
20.084 27.983 


Years Since 
Other 
food. 
$10.556 
11.384 
11.828 
10.213 
10.449 
10.724 
12.156 
14.225 
21.929 
23.342 
Months in 
$23.962 
2 '1 .4 00 
23.847 
23.829 
22.727 
22.808 
23.342 
23.695 
23.470 
23.382 


1910. 

Clothing- 
$21.173 
19.324 
20.449 
20.534 
20.834 
20.902 
25.800 
36.527 
45.238 
45.623 
1919. 
$43.194 
42 249 
40i464 
39.173 
39.565 
41.798 
45.623 
48.558 
47.926 
49.852 


Metals. 
$16.744 
16.583 
16.349 
16.512 
15.691 
16.607 
21.174 
32.390 
30.170 
25.759 

$28.762 
28.587 
28.217 
25.637 
25.796 
25.559 
25.759 
26.606 
26.533 
26.578 


Miscel- 
laneous. 
$22.936 
22.669 
21.471 
21.739 
21.425 
22.561 
25.799 
29.617 
35.349 
35.435 

$36.299 
34.580 
34.912 
34.963 
34.750 
34.958 
35.435 
36.052 
37.097 
39.979 


Total. 
$119.168 
118.130 
122.277 
116.319 
119.708 
124.958 
145.142 
211.950 
232.575 
233.707 

$230.146 
220.050 
217.037 
219.973 
222.193 
227.973 
233.707 
241.650 
238.342 
235.867 


1911 


21.283 


19112 


25.964 


1913 


21.192 


1914 


21 086 


1915 


26.467 


1916 


26 378 


1917 ..... 


53.918 


1918 


51 420 


1919 ... 


51.738 


Jan 1 


...$48.599 


Feb 1 


44 999 


Mar 1 


.. 44.633 


Apr 1 


49 039 


May 1 


.. 48 873 




51 237 


July fl. 


51 728 


Aug 1 


.. 54.757 


Sept 1 


53 233 


Oat 1 


48.009 







leather: metals include various quotations of 
pig iron, and partially manufactured and fin- 
ished products, as well as minor metals, coal 
and petroleum. The miscellaneous class em- 
braces many grades of hard and soft lum- 
ber, lath, brick, lime, glass, turpentine, hemp, 
linseed oil. paints, fertilizers and drugs. 
ANNALIST COMPUTATION. 

The New York Annalist's "Curve in the 
Cost of Living," or index number, which 
shows the fluctuations in the average whole- 
sale price of twenty-five food commodities 
selected and arranged to represent a theoret- 
ical family's food budget, indicated that 
prices rose in the early part of January, 1919; 
fell in the latter part of the month: rose 
until May 1: declined to the end of June and 
then rose until Aug. 1, when there was a 
decline which was continuing when the rec- 
ord closed Nov. 1. The index number pub- 
lished Oct. 20. 1919. showed: 

Base averages 1890-99 = 100 per cent. 
Weekly Averages. 

Oct 18. 1919 277.028 

Oct. 19. 1918 282.245 

Oct. 20. 1917 280.205 

Oct. 28. 1916 196.512 

Yearly Averages. 



1915 148.055 

1914 146.069 



1919* 298.619 

1918 287.080 

1917 261.796 

1916 175.720 

*To Oct. 18. 

INDUSTRIAL CONFERENCE BOARD 

ESTIMATE. 

The National Industrial Conference board in 
Boston announced Aug. 8, 1919, that after a 

feneral survey of conditions in the United 
tates it had been found that the cost of liv- 
ing for American wage earners was 71 per 
cent higher in July, 1919, than at the out- 



illustration of the price tendency in clothing 
generally. Articles worn by women showed an 
equal or even greater advance. 



Article. 1914. 

Suit $30.00 

Shoes 6.50 

Shirt 1.50 

Undershirt 1.50 

Drawers 1.50 

Socks 50 

Necktie 1.00 

Hat, felt 3.50 

Gloves 1.50 



Collar 
Handkerchief 
Raincoat 



.15 

.25 

15.00 



Totals .. 62.90 



1919. 

$55.00 

16.00 

2.50 

2 50 

2.50 

1.00 

1.50 

6.00 

2.50 

.25 

.35 

22.00 

112.10 



LABOR DEPARTMENT COMPUTATIONS^ 
The Monthly Labor Review published by the 
department of labor in Washington, D. C., in 
October, 1919, made public an estimate of the 
change in the cost of living in the United 
States from July, 1914, to June, 1919. Later 
an estimate was made extending the compari- 
son back to 1913. In July, 1914, retail 
prices of food were 2 per cent higher than 
the average for the year 1913. 

Wholesale prices of commodities as a whole 
in July, 1914, were at the same level as in 
the year 1913. In the same period the whole- 



1896 80.096 sale price of cloths and clothing decreased 1 

1890 109.252 per cent: fuel and lighting. 6 per cent: and 

I house furnishing goods. 1 per cent. It is 
safe to assume therefore that there was no 
increase in the retail price of articles of fam- 
ily consumption other than food and that the 
increase in the cost of living as a whole was 
about 1 per cent. 

Taking the increase in the cost of living be- 
tween the year 1913 and the month of July, 
1914, as 1 per cent and applying this figure 
to the series of index numbers in the Octo- 



148 



ALMANAC AND YEAR-BOOK FOB 1920. 



ber Review, the following: index numbers re- 
sult' 

Average for 1913=100. 

July 1914 101 June 1917 129 

December 1914 103 December. 1917 142 

June 1915 103 Tune 1918 158 

December 1915 104 December. 1918 174 

June 1916 110 June 1919 177 

December 1916 118 Spring: 1919 175 

Retail Prices of Food. 

According- to the bureau of labor statistics 
of the United States department of labor the 
retail price of twenty-two of the main food 
articles combined showed an increase during- 
the six-year period July, 1913, to July, 1919, 
of 92 per cent. The following- articles in- 
creased 100 per cent or more; Ham, 101 per 
cent; sug-ar, 102 per cent; bacon, 109 per 
cent; pork chops, 114 per cent; corn meal, 
117 per cent; flour, 127 per cent; potatoes, 
153 per cent; lard, 164 per cent. 

The following- table shows the averag-e re- 
tail price of certain specified articles of food 
on July 15 of 1913 and 1919 with the per- 
centage of increase. The unit for each article 
is one pound except where otherwise speci- 
fied 

1913. 1919. Pet. 
Cts. Cts. inc. 

Sirloin steak 26.5 43.4 + 64 

Round steak 23.3 40.7 -f 75 

Rib roast 20.1 33.5 + 67 

tuck roast 164 27.7 + 69 
ite beef 12.1 20.3 + 68 
rk chops 21.6 46.2 4-114 
con . . 27.8 58.1 +109 

Ham . 28.2 567 +101 

"Lamb .. . 19.7 38.2 + 94 

Hens 21.7 42.0 + 94 

Salmon (canned) 32.2 

Milk, fresh, quart 8.8 15.0 + 70 

Milk, evap., can . 15.9 

Butter 34.7 62.8 + 81 

Oleomargarine 41.9 

Nut marg-arine 35.7 

Cheese .. 21.9 43.0 + 96 

r,ard 15.9 42.0 +164 

Crisco . 38.9 



56.6 
8.7 

10.0 
7.5 
6.5 



+ 89 



+ 79 

+ 127 
+ 117 



rgs, fresh, doz 30.0 

Tiolled oats 

Bread 5.6 

flour 3.3 

Cornmeal 3.0 

Corn flakes, 8-oz. pkg- 14.1 

Cream of wheat, 25-oz. 

pkg- 25.2 

Macaroni 19.3 

Rice 8.7 14.6 + 68 

Beans, navy 12.1 

Potatoes 1.9 4.8 +153 

Onions 9.8 

Cabbage 6.2 

Beans, baked, No. 2 can 17 3 

Corn, canned. No. 2 can 19.3 

Peas, canned. No. 2 can 19.2 

Tomatoes, No. 2 can 16.1 

6ug-ar, granulated 5.4 10.9 

Tea 54.4 70.5 

Coffee 29.8 46.2 

Prunes 26.5 

Raisins 17.3 

Bananas, doz 39.2 

Orang-es, doz 53.4 

Relative Retail Prices of Food. 

The fpllowing table prepared by the bureau 
of statistics of the department of labor. 
Washing-ton. D. C., shows the relative retail 
prices of food on July 15 of the years 
specified. The -unit for each article is one 
pound except where otherwise noted: 

Article. '19. '13. '14. '15. '16. '17. '18, 

Sirloin steak.. 171 104 106 105 113 129 166 
Round steak... 183 104 109 107 116 137 180. 



+ 102 
+ 30 
+ 55 



Article. '19. '13. '14. '15. '16. '17. '18. 

Rib roast 169 102 105 104 112 130 168 

Chuck roast.. .173 103 106 103 112 137 182 

Plate beef ...169 101 105 102 110 138 187 

Pork chops ...220 103 106 100 111 151 180 

Bacon 215 104 101 100 107 159 194 

Ham 211 104 103 98 111 147 181 

Lard 266 101 ^97 

Hens 197 102 103 

Eggs, doz 164 87 87 

Butter 164 91 89 

Cheese 195 

Milk, qt 169 



Bread 

Flour 

Cornmeal 

Rice 

Potatoes . 
Sugar 
Tea 



93 110 174 206 
97 113 131 178 
81 93 122 142 
90 93 120 137 
99 103 105 110 149 152 
99 100 98 100 125 149 



....175 100 110 126 124 176 174 

....227 101 98 125 116 220 203 

....217 98 103 108 108 195 223 

....168 100 101 104 105 123 148 

....282 110 155 85 134 246 229 

....198 100 95 127 160 166 167 

130 100 101 100 100 110 120 



Coffee 155 100 100 101 100 103 101 

Combined 190 100 102 100 111 146 167 

Average Retail Prices of Food in Large Cities. 

The following table shows the average re- 
tail prices of food in New York city on the 
Atlantic coast, in Chicago in the middle west 
and in San Francisco on the Pacific coast, on 
July 15. 1913 and i!919: 

San 
New York. Chicago. Francisco. 

Article. '13. '19. '13. '19. '13. '19. 

Cts. Cts. Cts. Cts. Cts. Cts. 

Sirloin steak... 27.0 44.4 24.2 39.3 20.7 29.8 

Round steak ...26.1 46.2 21.3 35.5 19.0 28.5 

Rib roast 22.6 38.6 20.2 31.9 21.0 28.8 

Chuck roast ....16.4 29.3 15.9 26.9 14.6 20.7 

Plate beef 14.9 27.1 11.3 19.6 13.0 18.5 

Pork chops ...22.6 47.5 20.4 41.7 23.2 46.1 

Bacon 26.4 54.4 32.7 61.5 33.3 64.4 

Ham 30.0 61.6 32.3 58.8 30.0 60.3 

Hens 22.6 41.5 20.2 38.4 23.8 47.1 

Milk '.. 9.0 16.0 8.0 14.0 10.0 14.0 

Butter 34.4 61.3 32.3 57.1 36.4 64.7 

Chuese 19.4 42.8 25.0 44.1 19.0 41.2 

Lard 16.2 42.5 15.1 40.3 18.8 39.5 

Eggs 35.9 66.4 25.3 53.2 31.4 56.6 

Bread 6.4 10.0 6.1 10.0 5.9 10.0 

Flour 3.3 7.8 2.9 7.2 3.4 7.6 

Cornmeal 3.4 7.1 2.8 5.9 3.4 7.1 

Rice 8.0 14.7 8.7 14.2 8.5 14.4 

Potatoes 2.5 5.1 2.1 5.0 1.9 4.0 

Sugar 4.9 10.0 5.1 10.9 5.4 10.2 

Tea 43.3 57.0 53.3 63.9 50.0 58.3 

Coffee 27.5 42.6 30.7 42.3 32.0 44.6 

Percentage of Increase in Cost of Living. 

The following table shows the percentage of 
increase in the cost of living from December. 
1914. to June, 1919, in New York city, Chi- 
cago and San Francisco. The prices for 1914 
are taken as a base: 

New 



Item. 



Food 82.62 

Clothing- Male 126.39 

Female 137.15 



San Fran- 
York. Chicag-o. cisco. 



73.29 63.34 
146.12 139.34 
164.24 127.33 



Total 131.25 157.07 134.64 

Housing- 6.47 8.04 *3.48 

Fuel, light 45.47 35.65 28.92 

Furniture 126.51 126.94 116.56 

Miscellaneous . .. 70.01 61.70 60.95 



All items 77.28 

*Decrease. 



74.47 65.58 



CAUSE OF HIGH PRICES. 

Many theories as to the factors resulting: 
in the phenomenal increase of the prices of 
commodities were advanced in the course of 
1919. Among them may be mentioned the 
following-; 

Excess of g-old and various instruments of 
credit; in other words, inflation of the cur- 
rency. 



ALMANAC AND YEAR-BOOK FOR 1920. 



149 



Scarcity of commodities, or underproduction. I 

Heavy increase of exports, especially of food- 
stuffs and crude materials used in manufactur- 
ing-. 

Increase in wages and decrease in hours of 
labor; multiplicity of strikes. 

Waste during and after the period of the 
war. 

Profiteering-, intentional and unintentional; 
hoarding-; manipulation by corporations. 

Hig-h wages and salaries enabling- consumers 
to pay high prices demanded and tending gen- 
erally to encourage dealers to seek larger 
profits. 

REMEDIES PROPOSED. 

Price fixing- or control by government in the 
case of certain commodities like sugar, coal, 
wheat, etc. 

Stringent legislation against profiteering, 
especially by large corporations; punishment 
of hoarders and manipulators of markets. 

Sale of government afmy supplies at cost 
or less. 

Public markets controlled by municipalities 
and other local authorities. 

Encouragement of increased production. 

Closer co-operation and better relations be- 
tween labor and capital. 

Financial legislation to reduce inflation. 

Careful buying and simpler living by indi- 
viduals; prevention of waste and extrava- 
gance. 

ACTION BY THE GOVERNMENT. 

In August, 1919, the government, recogniz- 
ing that serious unrest was developing on ac- 
count of the continued increase in the price 
of the necessities of life, began a campaign 
to combat the evil. The attorney-general of 
the United States was instructed to enforce 
strictly all existing laws again unlawful prof- 



iteering, hoarding and manipulation; congress 
was asked by President Wilson for laws en- 
abling the executive department to deal more 
effectively with the situation and, finally, as 
a temporary expedient, the war department 
was instructed to sel-l to the public at cost 
price or less all the available army stores of 
clothing, food and other supplies remaining 
after demobilization. 

These measures were effective to some extent 
and, as shown by figures furnished by the 
leading commercial agencies, the bureau of 
labor statistics of the department of labor, 
and the New York Annalist, wholesale prices 
of commodities began to go down in Septem- 
ber and October. The seizure of stocks of 
sugar and other commodities illegally held 
also had some effect. But possibly the main 
factor in the decline was the sale to the pub- 
lic of the government supplies through the 
postoffice, private business houses and later in 
stores operated by the government directly. 
By this method many consumers were enabled 
to buy articles of necessity at prices consider- 
ably below those charged by dealers generally. 

FOOD PRICES IN OTHER COUNTRIES. 

According to a British ministry of labor re- 
port issued in August, 19dL9, the percentage 
of increase in retail food prices since July, 
1914, in the countries named was: 

Pet. 



Country. 

(Jnited States 80 

United kingdom. ...104 

France 148 

Belgium 233 

Italy 167 

Portugal 151 

Canada 81 

Australia 35 



Country. Pet. 

New Zealand 42 

South Africa 36 

Norway 175 

Sweden 234 

Denmark 86 

Holland 107 

Switzerland 139 



POSTMASTERS OF 

Albany. N. Y. William H. Murray. 
Atlanta, Ga. Boiling H. Jones. 
Baltimore. Md. Sherlock Swann. 
Boston, Mass. W. E. Hurley (acting) . 
Bridgeport. Conn. Charles F. Greene. 
Buffalo. N. Y. Charles F. Boine. 
Camden. N. J. Harry M. Knight. 
Charleston. S. C. Joseph M. Poulnot. 
Chicago. 111. William B. Carlile. 
Cincinnati. O. Joel C. Clore. 
Cleveland. O. William J. Murphy. 
Columbus, O. Samuel A. Kinnear. 
Dayton, O. Forrest L. May. 
Denver. Col. Benjamin F. Stapleton. 
Des Moines, Iowa G. A. Huffman. 
Detroit. Mich. William J. Nagel. 
Duluth. Minn. William F. Henry (acting) 
Fall River. Mass. James E. Hoar. 
Fort Wayne. Ind. Edward C. Miller. 
Galveston. Tex. E. R. Cheesborough. 
Grand Rapids. Mich.-r^Jharles E. Hogadone. 
Hartford, Conn. David A. Wilson. 
Indianapolis, Ind. R. E. Springstein. 
Jersey City. N. J. Matt Ely. 
Kansas City. Mo. Bayless Steele. 
Lincoln. Neb. Samuel Hudson. 
Los Angeles. Cal. Harrington Brown. 
Louisville. Ky. E. T. Schmitt. 
Lowell. Mass. John F. Meehan. 
Memphis. Tenn. C. W. Metcalf. 
Milwaukee. Wis. Frank B. Schutz. 
Minneapolis. Minn. Edward A. Purdy. 
Naahville. Tenn. Eugene S. Shannon.* 



LARGE CITIES (1919). 

Newark, N. J. John F. Sinnott (acting). 
New Haven, Conn. Philip Troup. 
New Orleans. La. Charles Janvier. 
New York. N. Y. Thomas W. Patten. 
Omaha. Neb. Charles E. Fanning. 
Paterson, N. J. James P. McNair. 
Peoria. 111. Claude U. Stone. 
Philadelphia. Pa. John A. Thornton. 
Pittsburgh. Pa. A. S. Guffey. 
Portland. Me. Oscar R. Wish. 
Portland. Ore. Frank S. Myers. 
Providence. R. I. Edward F. Carroll. 
Reading, Pa. Charles N. Seitzinger. 
Richmond. Va. Hay T. Thornton. 
Rochester. N. Y. George M. Staud. 
St. Joseph. Mo. Frank Freytag. 
St. Louis. Mo. Colin M. Selph. 
St. Paul. Minn. Otto N. Raths. 
Salt Lake City. Utah Noble Warrum. 
San Antonio. Tex. George D. Armistead. 
San Francisco. Cal. Charles W. Fay. 
Seattle, Wash. Edgar H. Battle. 
Schenectady. N. Y. Edward Clute. 

tpringfield, 111. James W. Patton. 
yracuse. N. Y. John J. Kesel. 
Toledo. O. George F. Parrish. 
Trenton. N. J. E. F. Hooper. 
Troy. N. Y. James H. Burns. 
Washington. D. C. Merritt O. Chance. 
Wilmington, Del. James J. English. 

* Resigned. Successor not appointed up to 
Oct. 15. 1919. 



CHAMBER OF COMMERCE OF THE U. 8. A. 



President H. L. Ferguson. Newport News. Va. 
General Secretary Elliott H. Goodwin. Wash- 



3D. C. 
uarters Riggs Bldg., Washington. D. 



C. 



Secretary Central District John N. Van der 
Vries. Chicago. HI. 



Central District Office 801 Otis Building. Chi- 

Th-e Chamber of Commerce oi the United 
States of America is a federation of trade and 
commercial organizations of America. 



150 



ALMANAC AND YEAR-BOOK FOR 1920. 



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of art or a plastic work or drawing. 

After copyright has been secured there must 
be deposited in the copyright otfice in Washing- 
ton, D. C., two complete copies of the best edi- 
tion thereof, which copies, If the work be a book 
or periodical, shall have been produced in ac- 
cordance with the manufacturing provisions of 
the act, or if such work be a contribution to a 
periodical for which contribution special regis- 
tration is requested one copy of the issue or 
issues containing such contribution. Failure to 
deposit the copies within a given time after 
notice from the register of copyrights makes the 
proprietor of the copyright liable to a fine of 
$100 and twice the retail price of the work, and 
the copyright becomes void. 

The text of all books and periodicals specified 
in paragraphs (a) and (b) above, except the orig- 
inal text of a book of foreign origin in a lan- 
guage other than English, must in order to secure 
protection be printed from type set within the 
limits of the United States, either by hand, ma- 
chinery or other process, and the printing of the 
text and the binding of the books must also be 
done within the United States. An affidavit of 
such manufacture is required. 

The notice of copyright required consists either 
of the word "copyright" or the abbreviation 
"copr.," accompanied by the name of the copy- 
right proprietor, and if the work be a printed 
literary, musical or dramatic work, the notice 
must also include the year in which the copy- 
right was secured by publication. In the case, 
however, of copies of works specified in para- 
graphs (f) to (k) inclusive (given above) the no- 
tice may consist of the letter C inclosed within 
a circle, accompanied by the initials, monogram, 
mark or symbol of the copyright proprietor, pro- 
vided his name appears elsewhere on the copies. 
In the case of, a book or other printed publica- 
tion the notice shall be applied on the title page 
or on the page immediately following, or if a 
periodical either upon the title page or upon the 
first page of text of each separate number or un- 
der the title heading; or if a musical work upon 
its title page or the first page of music. 

Whore the copyright proprietor has sought to 
comply with the law with respect to notice, the 
omission of such notice by mistake from a par- 
ticular copy or copies shall not invalidate the 
copyright or prevent recovery for infringement 
against any person who, after actual notice of 
the copyright, begins an undertaking to infringe 
it, but shall prevent the recovery of damages 
against an innocent infringer who 'has been mis- 
led by the omission of the notice. 

In the case of a book in English published 
abroad before publication in this country, the 
deposit in the copyright ofiice within thirty days 
of one copy of the foreign edition, with a re- 
quest for the reservation of the copyright, se- 
cures for the author or owner an ad interim 
copyright for thirty days after such deposit ia 
made. 

The copyright secured by the act endures for 
twenty-eight years from the date of the first 



ALMANAC AND YEAR-BOOK FOB 1920. 



151 



publication. In the case of any posthumous 
work, periodical, encyclopedic or other composite 
work upon which the copyright was originally 
secured by the proprietor tuereof, or of any work 
copyrighted by a corporate body, or by an em- 
ployer for whom such work is made for hire, the 
proprietor of such copyright shall be entitled to 
a renewal of the copyright in such work for the 
further term of twenty-eight years when appli- 
cation 'for such renewal shall have been made 
within one year prior to the expiration of the 
original term. In the case of any other copy- 
righted work, including a contribution by an in- 
dividual author to a periodical or to a cyclopedic 
or other composite work when such contribution 
has been separately copyrighted, the author of 
such work, if living, or the heirs, executors or 
next of kin, if the author be dead, shall be en- 
titled to a renewal of the copyright for a fur- 
ther term of twenty-eight years. In default of 
such application for renewal the copyright in 
any work shall end at the expiration of twenty- 
eight years 

If any person shall infringe the copyright in 
any work protected under the copyright laws of 
the United States, such person shall be liable: 

(a) To an injunction restraining such infringe- 
ment. 

(b) To pay to the copyright proprietor such 
damages as the copyright proprietor may have 
suffered due to the infringement, as well as all 
the profits which the infriuger shall have made 
from such infringement, and in proving profits 
the plaintiff shall be required to prove sales only 
and the defendant shall be required to prove 
every element of cost which he claims, or in 
lieu of actual damages or profits such damages 
as to the court shall appear to be just, and in 
assessing such damages the court may, in its 
discretion, allow the amounts as hereinafter 
stated (in numbered paragraphs), but in the case 
of a newspaper reproduction of a copyrighted 
photograph such damages shall not exceed the 
sum of $200 nor be less than $50, and such dam- 
ages shall in no other case exceed the sum of 
$250 and shall not be regarded as a penalty. In 
the case of the infringement of an undramatized 
or noudramatic work by means of motion pic- 
tures, where the infringer shows that he was 
not aware that he was infringing, the damages 
shall not exceed $100; in the case of the in- 
fringement under like circumstances of a copy- 
righted dramatic or dramatico-musical work the 
entire sum recoverable shall not exceed $5,000 
nor be less than $250. 

1. In the case of a painting, statue or sculp- 
ture, $10 for every infringing copy made or sold 
by or found in the possession of the infringer or 
his agents or employes. 

2. In the case of any work enumerated in the 
list (given above) of works for which copyright 
may be asked, except a painting, statue or sculp- 
ture, $l for every infringing copy. 

3. In the case of a lecture, sermon or address, 
$50 for every infringing delivery. 

4. In the case of dramatic or dramatico-musi- 
cal or a choral or orchestral composition, $100 for 
the first and $50 for every subsequent infringing 
performance; in the case of other musical com 
positions, $10 for every infringing performance. 

(c) To deliver up on oath all articles alleged 
to infringe a copyright. 

(d) To deliver up on oath for destruction all 
the infringing copies or devices, as well as all 
plates, molds, matrices or other means for mak- 
ing such infringing copies, as the court may 
order. 

(e) Whenever the owner of a musical copy- 
right has used or permitted the use of the copy- 
righted work upon the parts of musical instru- 
ments serving to reproduce mechanically the 
musical work, then in case of infringement by 
tho unauthorized manufacture, use or sale of in- 
terchangeable parts, such as disks, rolls, bands 
or cylinders for use in mechanical music-produc- 
ing machines, no criminal action shall* be 
brought, but in a civil action an injunction may 
be granted upon such terms as the court may 
impose and the plaintiff shall be entitled to re- 



cover in lieu of profits and damages a royalty 
as provided in the act. 

Any person who shall willfully and for profit 
nfriuge any copyright, or willfully aid or abet 
such Infringement, shall be deemed guilty of a 
lisdemeanor, and upon conviction thereof shall 
be punished by imprisonment for not exceeding 
one year or by a tine of not less than $100 nor 
more than $1,000, or both, in the discretion of 
the court. It is provided, however, that nothing 
in the act shall prevent the performance of re- 
ligious or secular works, such as oratorios, can- 
tatas, masses or octavo choruses by public 
schools, church choirs or vocal societies, pro- 
vided the performance is for charitable or edu- 
cational purposes and not for profit. 

Any person who shall fraudulently place a 
copyright notice upon any uucopyrighted article, 
or shall fraudulently remove or alter the notice 
upon any copyrighted article, shall be deemed 
guilty of a misdemeanor and shall be subject to 
a tine of not less than $100 nor more than $1,000. 
Any person who shall knowingly sell or issue any 
article bearing a notice of United States copy- 
right which has not been copyrighted in this 
country, or who shall knowingly import any arti- 
cle bearing such notice, shall be liable to a fine 
of $100. 

During the existence of the American copyright 
in any book the importation of any piratical 
copies thereof or of any copies not produced in 
accordance with the manufacturing provisions of 
the copyright law, or of any plates of the same 
not made from tvpe set in this countrv, or any 
copies produced by lithographic or photo-engrav- 
ing process not performed within the United 
States, is prohibited. Kxcept as to piratical 
copies this does not apply: 

(a) lia works in raised characters for the 
blind; 

(b) To a foreign newspaper or magazine, al- 
though containing matter copyrighted in the 
United States printed or reprinted by authority 
of the copyright owner, unless such newspaper or 
magazine contains also copyright matter printed 
without such authorization; 

(c) To the authorized edition of a book in a 
foreign language of which only a translation into 
English has been copyrighted in this country; 

(d) To any book published abroad with the au- 
thorization of the author or copyright proprietor 
under the following circumstances: 

1. When imported, not more than one copy at 
a time, for individual use and not for sale, but 
such privilege of importation shall not extend to 
a foreign reprint of a book by an American 
author copyrighted in the United States; 

2. When imported by or for the use of the 
United States; 

3. When imported for use and not for sale, 
not more than one copy of any such book in any 
one invoice, in good faith, by or for any society 
or institution incorporated for educational, lit- 
erary, philosophical, scientific or religious pur- 
poses, or for the encouragement of the fine arts, 
or for any college, academy, school or seminary 
of learning, or for any state school, college, uni- 
versity or free public library in the United 
States; 

4. When such books form parts of libraries or 
collections purchased en bloc for the use of so- 
cieties, institutions or libraries, or form parts of 
the library or personal baggage belonging to per- 
sons or families arriving from foreign countries 
and are not intended for sale. 

No criminal actions shall be maintained under 
the copyright law unless the same be begun 
within thr2e years after the cause of action 
arose. 

Copyright may be assigned, mortgaged or be- 
queathed by will. 

There shall be appointed by the librarian of 
congress a register of copyrights at a salary of 
$4,000 a year and an assistant register at $3,000 
a year. 

These with their subordinate assistants shall 
perform all the duties relating to the registration 
of copyrights. The register of copyrights shall 
keep such record books in the copyright office as 



152 



ALMANAC AND YEAR-BOOK FOB. 1920. 



are required to carry out the provisions of the 
law, and whenever deposit has been made in the 
copyright office of a copy of any work under the 
provisions of the act he snail make entry thereof. 

In the case of each entry the person recorded 
as the claimant of the copyright shall be en- 
titled to a certificate of registration under seal 
of the copyright office. 

The register of copyrights shall receive and the 
persons to whom the services designated are ren- 
dered shall pay the following fees: For the reg- 
istration of any work subject to copyright. $1. 
which sum is to include a certificate of registra- 
tion under seal: Provided, That in the case of 
photographs the fee shall be 50 cents where a 
certificate is not demanded. For every additional 
certificate of registration made, 50 cents. For 
recording and certifying any instrument of writ- 
ing for the assignment of copyright or license, 
or for any copy of such certificate or license, 
duly certified, if not over 300 words in length. 
$1; If more than 300 and less than 1,000. $2: if 
more than 1,000 words in length, $1 additional 



APPLICATIONS 

[Condensed from rules of practice 

Business with the patent office should be 
transacted in writing. All office letters must 
be sent in the name of the "commissioner of 
patents." On the propriety of making an ap- 
plication for a patent the inventor must judge 
for himself. The office is open to him and its 
records and models may be inspected either 
by himself or by any attorney or expert he may 
call to his aid. Pending applications are pre- 
served in secrecy, but after a patent has issued 
the model, specification, drawings and all docu- 
ments relating to the case are subject to general 
inspection, and copies, except of the model, are 
furnished at rates specified hereinafter. 

An applicant may prosecute his own case, but 
he is advised, unless familiar with such mat- 
ters, to employ a competent patent attorney, as 
the value of patents depends largely upon the 
skillful preparation of the specification and 
claims. 

A patent may be obtained by any person who 
has invented or discovered any new and useful 
art. machine, manufacture or composition of 
matter, or any new and useful improvement 
thereof, not known or used by others in this 
country before his invention or discovery thereof, 
and not patented or described in any printed 
publication in this or any foreign country before 
his invention or discovery thereof, or more than 
two years prior to his application, and not 
patented in a country foreign to the United 
States, on an application filed by him or his 
legal representatives or assigns more than twelve 
months before his application, and not in public 
nse or on sale in the United States for more 
than two years prior to his application, unless 
the same is proved to have been abandoned, upon 
payment of the fees required by law and other 
due proceedings had. 

In the case of the death of the inventor, the 
application will be made by and the patent issue 
to his executor or administrator. 

Applications for patents must be made to the 
commissioner of patents and must be signed by 
the inventor or in case of his death by his 
executor or administrator. A complete applica- 
tion comprises the first fee of $15, a petition, 
specification and oath, all of which must be in 
the English language, and drawings when re- 
quired. Papers for permanent record must be 
legibly written or printed in permanent ink. 
The application must be completed and prepared 
for examination within one year. The petition 
must be addressed to the commissioner of pat- 
ents and must state the name, residence and 
postoffice address of the petitioner, designate by 
title the invention sought to be patented, con- 
tain a reference to the specification for a full 
lisclosure of such invention and must be signed 
by the inventor. 



for each 1.000 words or fraction thereof over 300 
words. For recording the notice of user or ac- 
quiescence specified in the act, 25 cents for each 
notice of not over fifty words and an additional 
25 cents for each additional 100 words. For com 
paring any copy of an assignment with the rec- 
ord of such document in the copyright office and 
certifying the same under seal, $1. For record- 
ing the extension or renewal of copyright, 5 
cents. For recording the transfer of the pro- 
prietorship of copyrighted articles. 10 cents for 
each title of a book or other article in addition 
to the fee for recording the instrument of as- 
signment. For any requested search of copyright 
office records, indexes or deposits, 50 cents for 
each full hour consumed In making such search. 
Only one registration at one fee shall be required 
in the case of several volumes of the same book 
deposited at the same time. 

For copyright blanks and additional informa- 
tion as to copyright regulations address the reg- 
ister of copyrights, library of congress. Wash- 
ington. D. C. 



FOB PATENTS. 

in the United States patent office.] 

The specification is a written description o* 
the invention or discovery and of the manner 
and process of making, constructing, compound- 
ing and using the same, and is required to be 
in such full, clear, concise and exact terms as 
to enable any person skilled in the art or science 
to which the invention or discovery appertains, 
or with which it is most nearly connected, to 
make, construct, compound and use the same. 
In case of a mere improvement the specification 
must particularly point out the parts to which 
the improvement relates, distinguishing clearly 
between what is old and what Is claimed as new. 
The following order of arrangement should be 
observed in framing the specification: (a) Pre- 
amble stating the name and residence of the 
applicant and the title of the invention. (b) 
General statement of the object and nature of 
the invention, (c) Brief description of the sev- 
eral views of the drawing (if the invention ad- 
mit of such illustration), (d) Detailed descrip- 
tion, (e) Claim or claims. (f) Signature of 
applicant. 

Two or more independent inventions cannot be 
claimed in one application ; but where several 
distinct inventions are dependent upon each other 
and mutually contribute to produce a single re- 
sult they may be claimed in one application. 
The applicant, if the inventor, must make oath 
or affirmation that he does verily believe him- 
self to be the original and first inventor or 
discoverer of the art. machine, manufacture, 
composition or improvement for which he solicits 
a, patent; that he does not know and does not 
believe that the same was ever known or used 
before his invention or discovery thereof, and 
shall state of what country he is a citizen and 
where he resides and whether he is a sole or 
joint inventor of the invention claimed in his 
application. In every original application the 
applicant must distinctly state under oath that 
to the best of his knowledge and belief the in- 
vention has not been in public use or on sale 
in the United States for more than two years 
prior to his application or patented or described 
in any printed publication in any country before 
his invention or more than two years prior to 
his application, or patented in any foreign coun- 
try on an application filed by himself or his 
legal representatives or assigns more than 
twelve months prior to his application in this 
country. If any application for patent has been 
filed in any foreign country by the applicant in 
this country, or by his legal representatives or 
assigns, prior to his application in this country, 
he shall state the country or countries in which 
such application has been filed, giving the date 
of such application, and shall also state that 
no application has been filed in any other coun- 
try or countries than those mentioned, and if 
no application for patent has been filed in any 



ALMANAC AND YEAR-BOOK FOR 1920. 



163 



foreign country he shall so state. This oath 
most be subscribed to by the affiant. 

The oath or affirmation may be made before 
any person within the TT nited States authorized 
by law to administer ou.ns, or, when the appli- 
cant resides in a foreign country, before any 
minister, charge d'affaires, consul or commercial 
agent of the United States, or by any official 
authorized to administer oaths in the country 
in which the applicant may be. 

Drawings must be made upon pure white paper 
of a thickness corresponding to a two-sheet 
or three-sheet Bristol board. The surface of 
the paper must be calendered and smooth. India 
ink alone must be used to secure perfectly black 
and solid lines. The size of the sheet on which 
a drawing is made must be exactly ten by 
fifteen inches. One inch from its edges a single 
marginal line is to be drawn, leaving the 
"sight" precisely eight by thirteen inches. With- 
in this margin all work and signatures must be 
included. 

A model will be required or admitted as a part 
of the application only when on examination 
of the case in its regular order the primary 
examiner shall find it to be necessary or useful. 

A design patent may be obtained by any per- 
son who has invented any new, original and 
ornamental design for an article of manufacture, 
not known or used by others in this country 
before his invention thereof, and not patented 
or described in any printed publication in this 
or any foreign country before his invention 
thereof, or more than two years prior to his 
application, and not caused to be patented by 
him in a foreign country on an application filed 
more than four months before his application in 
this country and not in public use or on sale 
In this country for more than two years prior 
to his application, unless the same is proved 
to have been abandoned, upon payment of the 
fees required by law and other due proceed- 
ings had, the same as in cases of inventions or 
discoveries. 

Patents for designs are granted for three and 
one-half years, seven years or fourteen years 
as the applicant may elect. The proceedings 
in applications for patents for designs are sub- 
stantially the same as in applications for other 
patents. The design must be represented by a 
drawing made to conform to the rules laid 
down for drawings of mechanical inventions. 

A reissue is granted when the original pat- 
ent is inoperative or invalid by reason of a de- 
fective or insufficient specification, or by reason 
of the patentee claiming as his invention or 
discovery more than he had a right to claim 
as new. provided the error has arisen through 
accident or mistake. 

[For rules as to interferences, reconsideration 
of cases, appeals, hearings, motions, testimony, 
briefs and other technical or legal data, in- 
ventors are referred to the "rules of practice," 
which may be obtained free from the United 
States patent office.] 

Every patent shall issue within a period of 
three months from the date of the payment of 
the final fee. A patent will not be antedated. 
Every patent will contain a short title of the 



invention or discovery indicating its nature and 
object, and a grant to the patentee, his heirs 
and assigns, for the term of seventeen years, 
of the exclusive right to vend the invention or 
discovery throughout the United States and its 
territories. 

Fees are payable in advance. Following IB 
the schedule of fees and prices: 

On filing each original application $15.00 

On issuing each original patent 20.00 

In design cases For 3 years and 6 months. 10.00 

For 7 years 15.00 

For 14 years 30.00 

On every application for reissue 30.00 

On filing each disclaimer 10.00 

On appeal from the primary examiner 10.00 

On appeal from examiners in chief to com- 
missioner 20.00 

For certified copies of patents if in print 
For specification and drawing, per copy.. .05 

For the certificate 25 

For the grant & 

For certifying to a duplicate of a model. .60 
For manuscript copies of records, for every 

100 words or fraction thereof W 

If certified, for the certificate additional. .25 

For 20-coupon orders 1-00 

For 100 coupons in stub book 5.00 

For uncertified copies of specifications, etc. .05 

For drawings, if in print 0& 

For copies of drawings not in print, the 

reasonable cost of making them. 
For photo prints of drawings, for each 
sheet of drawings Size 10x15 in., per copy .25 

Size 8x12% inches, per copy 15 

For recording documents of 300 words or 

under 1-00 

Of over 300 and under 1.000 words 2.00 

For each additional 1.000 words or frac- 
tion thereof 1-00 

For abstracts of title to patents or in- 
ventionsFor the search, one hour or less, 

and certificate 1-00 

Each additional hour or fraction thereof. .50 
For each brief from digest of assign- 
ments. 200 words or less 20 

Each additional 100 words or fraction 

thereof 10 

For searching titles or records, one hour or 

l ess 50 

Each additional hour or fraction thereof. .50 
For assistance to attorneys, 1 hour or loss 1.00 
Each additional hour or fraction thereof. 1.00 
For copies of matter in any foreign lan- 
guage for every 100 words or a fraction 

thereof 10 

For translation, for every 100 words or 

fraction thereof > 

For Official Gazette, per year 5.00 

PATENT OFFICE STATISTICS. 



Yr. Applications.Issues. 



1905 54.971 

1906 56,482 

1907 57,679 

1908 60.142 

1909 64.408 

1910 63.293 

1911 67,370 



30.399 
31.965 
36,620 
33.682 
37.421 
35.930 
34.084 



Yr. Applications. Issues. 



1912 70.976 

1913 70,367 

1914 70,464 

1915 70.069 

1916 71,033 

1917 70.373 



37,731 
35,788 
41,850 
44,934 
45,927 
42.76t 



1918 60.616 39.941 



REGISTRATION OF TRADE-MARKS. 



Under the law passed by congress Feb. 20. 1905, 
and effective April 1, 1905, citizens of the United 
States, or foreigners living in countries affording 
Bimilar privileges to citizens of the United 
States, may obtain registration of trade-marks 
used in commerce with foreign nations, or among 
the several states, or with Indian tribes, by 
complying with the following requirements: 
First, by filing in the patent office an applica- 
tion therefor in writing, addressed to the com- 
missioner of patents, signed by the applicant, 
specifying his name, domicile, location and cit- 
izenship; the class of merchandise and the par- 
ticular description of goods comprised in such 
class to which the trade-mark is appropriated; 



a statement of the mode in which the same Is 
applied and affixed to goods, and the length of 
time during which the trade-mark has been 
used. With this statement shall be filed a 
drawing of the trade-mark, signed by the appli- 
cant or his attorney, and such number of speci- 
mens of the trade-mark as may be required by 
the commissioner of patents. Second, by paying 
into the treasury of the United States the snm 
of $10 and otherwise complying with the require- 
ments of the law and such regulations as may 
be prescribed by the commissioner of patents. 

The application must be accompanied by a 
written declaration to the effect that the applicant 
believes himself to be the owner of the trade- 



154 



ALMANAC AND YEAR-BOOK FOR 1920. 



mark sought to be registered and that no other 
person or corporation has the right to use it; 
that such trade-mark is in use and that the de- 
scription and drawing presented are correct. 
Trade-marks consisting of or comprising immoral 
or scandalous matter, the coat of arms, flag or 
other insignia of the United States or of any 
state 9f foreign nation cannot be registered. 
Fees for renewal of trade-marks and for filing 
opposition to registration are $10 each; tor ap- 



peals from examiners to the commissioner of 
patents. $15 each. 

Further information may be had by applying to 
the commissioner of patents, Washington, D. C. 

TRADE-MARKS ISSUED. 



1913 5,065 

1914 6,817 

1915 6,292 



1916 6,791 

1917 5 r^9 

1918 4,061 



EARTHQUAKES AND ERUPTIONS IN RECENT TIMES. 



ST. PIERRE, MARTINIQUE 

(Eruption of Mont Pelee.) 
Date May 8. 1902. 
Lives lost 30.000. 
Property destroyed Not estimated. 
MOUNT VESUVIUS. 

(Eruption.) 

Date April 8-11. 1906. 
Lives lost About 200. 

Towns suffering damage Torre del Greco. Torre 
Annunziata. Boscotrecase. Ottajano, San <riu- 
seppe. Portici. Caserta. Nola and San Giorgio. 
SAN FRANCISCO. CAL. 
(Earthquake and fire.) 
Date April 18. 1906. 
Lives lost 452. 
Persons injured 1.500. 
Persons made homeless 265, OOO. 
Property loss-$350.000.000 (estimated). 
Buildings destroyed 6.000. 
Blocks burned 453. 

Area of burned district 3.96 square miles. 
Relief by congress 82.500.000 
Relief subscription $11,000.000. 

VALPARAISO. CHILE. 

(Earthquake.) 
Date Aug. 16, 1906. 
Lives lost 1.500. 
Property loss $100.000.000. 

KINGSTON. JAMAICA. 

(Earthquake.) 
Date Jan. 14, 1907. 
Lives lost 1.100. 
Persons injured 2,000. 
Property loss $25.000,000. 
Buildings destroyed 6.000. 
Area of ruined district 50 acres. 
Area affected 300 acres. 
Duration of first shock 38 seconds. 
Duration of fire 40 hours. 

SICILY AND CALABRIA. 

(Earthquake.) 
Date Dec. 28. 1908. 
Day of week Monday. 
Hour 5:23 a. m. 
Duration 35 seconds. 
Lives lost 76.483. 
Persons injured 95.470. 
Persons homeless 1,100,000. 
Property destroyed Not estimated. 
Region affected Northeastern Sicily and south- 
western Calabria. 

Chief cities and towns destroyed or damaged 
In Sicily : Messina, Faro, Santa Teresa, Scal- 
leta. In Calabria: Reggio, Gallico, San Gio- 
vanni San Eufemia, Pellaro, Palmi. Canni- 
tello. 



CARTAGO. COSTA RICA. 

(Earthquake.) 
Date May 5. 1910. 
Hour 7 p. m. 
Lives lost 1.500. 

TURKEY. 

(Earthquake.) 
Date Aug. 9, 1912. 
Lives lost 3,000. 
Persons injured 6,000. 
Persons homeless 10.000. 

SAKURA, JAPAN. 
(Eruption and earthquakes.) 
Date Jan. 12, 1914. 
Lives lost 43. 
Houses destroyed 855. 
Persons made destitute 20.000. 
Property loss Not estimated. 

SICILY. 
(Earthquake.) 
Date May 8-9. 1914. 
Lives lost 200. 
Persons injured 1,000. 

CENTRAL ITALY. 

(Earthquake.) 
Date Jan. 13, 1915. 
Hour 7:55 a. m. 
Duration 30 seconds. 
Lives lost 29.978. 

Provinces affected Aquila. Caserta and Rome. 
Communes damaged 372. 
Largest city destroyed A vezzano. 
GUATEMALA CITY. 

(Earthquake.) 
Date Dec. 24-31, 1917. 
Began 11 p. m., Dec. 24. 
Duration One week. 
Lives lost 2,500. 
Property loss Not estimated. 

JAVA. 

(Eruption volcano Kalut.) 
Date May 20. 1919. 
Place Brengat and Blitar districts. 
Villages destroyed 31. 
Lives lost 5,100. 

MUGELLO VALLEY, ITALY. 

(Earthquake.) 
Date June 29. 1919. 
Lives lost 100. 

Towns damaged Vicchio. Dorgo San Lorenzo. 
Tirli, Firenzaloa, Rapezzo, Casanuova. Ri- 
fredo, Moscheta. Marradi. San Piero, Sieve. 
Vaglia. Mcntorsoli, Dioomano. Covelia and 
Lubiana. 



City. No. hogs. 

Chicago 2,895,846 

Cincinnati 233.409 

Indianapolis 534.559 

Kansas City 1.044.898 

Milwaukee (including Cudahy) . 491.004 

South Omaha 805.675 

St. Louis... ...1.060.902 



PORK PACKING STATISTICS. 

Season from Nov. 1 to March 1. 

1917-18. 1916-17. 1915-16. 1914-15. 

No. hogs. No. hogs. No. hogs. 

3,339.072 3,623.682 2.871.328 
268.366 283.584 225.673 
732.416 762.824 684.247 

1,137,394 1,234.916 1,100.581 
550 021 688.905 765.820 
964,173 952.746 789.423 

1.105.887 1.249.145 771.990 



1913-14. 

No. hogs. 

2.349,614 
187.547 
519.188 
991.624 
513.556 
814.451 
720,368 



1912-13. 

No. hogs. 

2.364.363 
212.072 
571.773 

1.099,985 
513.637 
809.443 
890,850 



ALMANAC AND YEAR-BOOK FOR 1920. 



155 



MONEY ANI 

WORLD'S PRODUCTION OF GOLD AND 
SILVER IN 1917. 


> FINANCE. 

Silver 
Calendar years. Gold. (coining value). 
1811 1820 876 063 000 $24 786 000 


[From report of the director of the mint.] 


18211830... 94.479,000 191,444000 


Figures are for calendar year. 


18311840 134841000 247930000 


Country. Gold. Silver. 
United States $83, 750, 700 $64,225,593 


18411850 363.928,000 324,400,000 
1851 1855 662 566 000 184 169 000 


Canada 15.200.000 19,830,683 
Mexico 9,000.000 27,944,333 


18561860 670.415.000 188,092,000 
1861 1865 614944000 228861000 


Cent. American states 3 122,000 2,121,295 


18661870 648.071.000 278313000 


Argentina 4,600 25,292 


18711875 577883000 409332000 


Bolivia .. 5.000 2,180,113 


18761880 572.931.000 509256*000 


Brazil . 2,58.000 22,831 


18811885 495.582000 594773000 


Chile 310 000 1 497,037 


1886 1890 564474000 704074000 


Colombia 6 300 000 290,956 


18911895 814.736.000 1 018'708'000 


Ecuador 710.000 40,286 


18961900 1 286.505.400 1.071.148.400 


Peru 1 300 000 9 847 750 


19011905 1,610.309.700 1 066 848 300 


Uruguay 10000 .... 


1906 402.503.000 213403600 


Guiana British 600 000 


1907 412966000 238166600 


Dutch 4(1(1 UOO 7 16 


1908 443 006 00 62 634 500 




1909 . . 454 059 100 274 93 700 


Vene/uela 637 000 2 955 


1910 455259800 286652300 




1911 461939700 292451*500 




1912 ... 466 136 100 261 40 300 




1913 4C9 941 100 289497000 




1Q14 439 078 60 07 678 038 


Greece 313,337 


1915 468.724.913 231*241*050 


Italy 2.000 402,863 
Norway 252.461 
Russia 18,000.000 447.625 


1917 423.590.200 212,030*965 


Serbia 17.905 
Spain 4,028,625 




Sweden 10 000 31,334 


PRODUCTION OF GOLD AND SILVER BY 


Turkey 358,100 


STATES AND TERRITORIES 


New South Wales 1,698.400 2.506,700 
Northern Territory 8000 


[From report of the director of *he mint.] 


Queensland 3.623.300 
South Australia 103 200 214 860 


Calendar years. 
Gold 


Victoria 4,119.700 

Western Australia.... 20.130.800 25.962 


State. 1917. 1918. 
Alaska $14 671 400 $9108500 


New Zealand 5,787.200 198,567 


Arizona .... 5 180 600 5*760'00 


Tasmania 290.000 698,295 


California 99 400 17*07'000 


Papua . 184900 


Colorado 15 974*500 l'-''853'500 


British India 10756.800 537,150 


Georgia fi ^OO V*\nn 


China 3600100 56759 




Chosen 4444.000 25,067 


Montana 3 673 00 3 170 000 


FederatedMalay States 342 300 




Formosa (Taiwan)... 1,033.000 44,763 
Indo-China 50 000 895 


New Mexico. 1,085.400 638^00 


Japan 4562200 6127538 




Africa 


South' Carolina 1.700 


Egypt 65,800 806 


South Dakota 7,372,900 6,786 700 
Texas 100 'lOO 


French East Africa 31,000 


Utah 3 522 100 3 14 ^00 


Madagascar 950.900 17,095 


Washington . 488 00 342*300 


Port. E. Africa.... 248.600 1.074 
Rhodesia 17,245.000 189,793 
Transvaal Cape Col- 


Wyoming 8.70V '400 
Philippine islands.. . 1.446.100 913700 
Other . . 9 500 7 500 


ony and Natal. ..186. 503.400 850.488 
West Africa 7445 600 


Total valu p 83 750 700 68 493 500 






Total 43 590 00 146 814 465 




WORLD'S PRODUCTION OF GOLD AND 


Silver (Commercial Value). 
State. 1917. 1918. 
Alaska .. . $994100 $796836 


SILVER SINCE 1492. 


Arizona 5 733 400 6 77l'490 


[From report of director of the mint, 1918.3 


California 1 735*00 1*555*417 


Silver 


Colorado ^ 6.004*500 6*98" 313 




Idaho 9 390 000 10 188 056 


149 150 $107 931 000 $54 703 000 


Michigan ... 563*400 '491*939 


1521 1544 114 205 000 98 986 000 


Montana 11986100 15341793 


1545 1560 90 49 000 07 40 000 


Nevada 9237700 10113405 


1561 1580 90 917 000 248 990 000 


New Mexico 1264*700 '763*758 


1581 1600 98 095 000 348 54 000 


North Carolina. 500 9 


1601 160 113 48 000 351 579 000 


Oregon 141800 150207 


16211640... . 110.324.000 327.221.000 
1641 1660 116 571 000 304 55 000 


South Dakota 156.800 165,865 
Texas 484 00 61 436 


1661 1680 13 048 000 80 166 000 


Utah 11 00 700 13 439 811 


1681 1700 143 088 000 284 40 000 


Washington 219100 302446 


1701 170 170 403 000 95 69 000 


Wyoming 2 FOO 719 


17211740 253.611.000 358.480.000 
1741 1760 327161000 443 32 000 


Philippines 10.500 12,597 
Other 150600 190109 


1761 1780 275 11 000 54 658 000 




1781 1800 36 464 000 730 810 000 


Tctal 50 078 ^ 00 67 879 206 


18011810... . 118.152.000 371*677.000 


Tot'l fine oz. (troy) 71.740.362 



156 



ALMANAC AND YEAR-BOOK FOR" 1920. 



MONEY OF THE WORLD (DEC. 31. 1915). 

Monetary systems and approximate stocks of money in the principal countries of the world 
as reported by the director of the mint. No table for 1916 or 1917 prepared because of lack 
Of sufficient data. Monetary Uncovered , Per capita 



Country. 


standard. 


Monetary unit. 


Gold.* 


Silver.* 


papor.* 


Gold.Silver. 


Paper. Tot. 


United States 


Gold... 


Dollar 


$2,299.454 


$756,011 


$965.039 


$22.64 


$7.44 


$9.50 


$39.58 


Australia 


Gold... 


Pound sterling 


249.527 


10.000 




41.41 


1.66 




43.07 


Canada 


Gold... 


Dollar 


170.560 


2.835 


134,233 


21.12 


.35 


16.62 


38.09 


Ceylon 


Gold... 


Rupee 


1,140 


4,780 


3,793 


4.56 


19.12 


15.17 


38.85 


United kingdom... 


Gold... 


Pound sterling 


661,944 


204.393 


451,013 


14.26 


4.40 


9.72 


28.38 


India 


Gold... 


Pound sterling and 




















rupee 


42.412 


112.194 


45.416 


.13 


.36 


.14 


.63 


South Africa 


...Gold... 


Pound sterling 


32.572 


2.601 


13.434 


5.08 


.41 


2.09 


7.58 


Straits Settlement 


Gold... 


Dollar 


1,665 


10,792 


13.827 


2.22 


14.39 


18.44 


35.05 


Bulgaria 


Gold... 


Lev 


19.569 


11.580 


59,368 


4.16 


2.46 


12.63 


19.25 


Chosen (Korea)... 


Gold... 


Yen 


1.256 


3.326 


16,027 


.08 


.21 


1.03 


1.32 


Denmark 


Gold... 


Crown 


31.168 


12.854 


28,435 


10.67 


4.41 


9.74 


24.82 


Egypt 


Gold... 


Piaster 


22.832 


21,634 


21,827 


1.79 


1.70 


1.71 


5.20 


France 


Gold... 


Franc 


1,384.125 


411,090 


1.502.511 


34.86 


10.35 


37.85 


83 06 


Germany 


Gold... 


Mark 


714.073 


7,806 


758.952 


10.53 


.12 


11.19 


21.84 


Greece 


Gold... 


Drachma 


11.518 


65 


14.034 


2.23 




2.72 


4.95 


Italy 


Gold... 


Lira 


335.689 


46,568 


616.813 


9.06 


1.26 


16.65 


26.97 


Japan 


Gold... 


Yen 


143.128 


71.507 


40,738 


2.58 


1.29 


.73 


4.60 


Morocco 


Silver.. 


Rial 




1.114 






.22 




.22 


Netherlands 


Gold... 


Florin 


172.536 


195,968 


57.709 


27.21 


30.91 


9.42 


67 54 


Norway 


Gold... 


Crown 


24.887 


4,395 


17,307 


10.11 


1.79 


7.03 


18.93 


Portugal 


Gold... 


Escudo 


17.794 


41,646 


111,316 


2.99 


6.99 


18.68 


28 66 


Russia 


Gold... 


Ruble 


1,058.480 


171,465 


2,046.461 


5.93 


.96 


4.50 


11 39 


Siam 


Gold... 


Pical 




7.549 


5,393 




.88 


.63 


1 51 


Spain 


Gold... 


Peseta 


167.375 


241.811 


92,648 


8.22 


11.88 


4.55 


24.65 


Sweden 


Gold... 


Crown 


43,542 


10,492 


52.399 


7.72 


1.86 


9.29 


18 87 


Switzerland 


Gold... 




48.276 


9.889 


34,033 


12 60 


2 58 


8 88 


24 06 


Turkey 


Gold... 


Piaster 


291.197 


56.805 


129,888 


13.69 


2.67 


6.11 


22.47 


Argentina 


Gold... 


Peso 


223.939 




741.166 


29.04 




94.02 


123.06 


Brazil 


Gold... 


Milreis 


24.408 




563,658 


1.00 




23 19 


24 19 


Guiana. British 


...Gold... 


Pound 'sterling 


36 


975 


849 


.12 


3.25 


2 83 


6.20 


Guiana. Dutch 


Gold... 


Florin 


95 


188 


134 


.59 


1.88 


1.34 


3 81 


Paraguay 
Peru 


Gold... 
Gold... 


Peso 
Libra 


1.930 
25.622 


"425 


27,738 
9.463 


2.41 
4.42 


' .'59 


34.67 
1.63 


37.08 
6.64 


Uruguay 


Gold... 


Peso 


28.356 


1.898 




23.13 


1.55 




24 68 


Venezuela 


Gold... 


Bolivar 


2.057 


1,464 




.73 


.52 




1 25 


Guatemala 


Silver.. 


Peso 






4,011 






1.89 


1 89 


Nicaragua 


Silver.. 


Peso 




315 


1.747 




.53 


2.91 


3 44 


Panama 


Gold... 


Balboa 


51 


13 




.13 


.03 




16 


Salvador 


Silver- 


Peso 




1.554 


1,412 




1.22 


1.11 


2,33 



Total 8.258,2132.441,0128.582,792 

Thousands of dollars. Blank spaces in table indicate no satisfactory information is available! 



PRODUCT OF GOLD 
CPor 1792-1873 i* by R. W. 
Period 


AND SILVER IN THE UNITED 
Raymond, commissioner, and since 
Gold. 


STATES (1792 
by the director 
Silver. 


-1917). 
of the mint.] 


April 2. 1792-July 31. 1834 
July 31. 1834-Dec. 31. 1844. 


$14.000.000 
7.500.000 


Insignificant 
$250.000 


$14.000.000 
7.750.000 


1845-1850 
1851-1860 


103.030.769 
551.000.000 


300.000 
1.100.000 


103.336.769 
552.100.000 


1861-1870 


474.250.000 


100.750.000 


575.000.000 


1871-1880 


395.300.000 


360.300.000 




1881-1890 


326.620.000 


535.056.000 


861.676!o"00 


1891 


33.175.000 


75.417.000 


108.592 000 


1892 


33.000.000 


82.101.000 


115.101 000 


1893 


35.955.000 


77.576.000 


113.531.000 


1894 


39.500.000 


64.000 000 


103,500,000 


1895 


46.610,000 


72.051.000 


118.661 000 




53.088,000 


76.069,000 


129,157.000 


189*7 


57.363.000 


69.637.000 


127.000.000 


1898 .. 


64.463.000 


70.384.000 


134.847,000 


1899 .. 


71.053,000 


70.80ROOO 


141.859 000 


1900 


79.171.000 


74,533.000 


153.704.000 


1901 


78.667.000 


71.388.000 


150,055.000 


1902 


80.000.000 


71.758.000 


151,758,000 


1903 .. 


73.591.700 


70.206.000 


143.797.700 


1904 


80.464.700 


57.682. 80O 


13S. 147.500 


1905 .. 


8F.1F0.700 


34.222.1,00 


122.402.700 


1906 


94.373.800 


38.256.400 


13?. 630. 200 


1907 


90,435.700 


37.299.700 


127.735.400 


1908 


94.560.000 


28.050.600 


122.610.60C 


1909 


99.673.40O 


28.455. f^OO 


128.128.600 


1910 


96.269.100 


30.854,500 


127.123.600 


1911 


96,890.000 


32.615.700 


129.505.700 


1912 .. 


93.451,500 


39.197.400 


132.649.000 


1913 


88.884.400 


40.348.100 


129.232.500 


1914 


94.531.800 


40.067.700 


134.599.500 


1915 


101.035.700 


37.397.300 


138.433.000 


1916 


92.5fiO."00 


48.953.000 


141.543.300 


1917 


83,750.700 


59.078.100 


142.828.800 



Total 3.912.797.900 1.898.013.700 5.807.721.600 



ALMANAC AND YEAR-BOOK FOR 1920. 



157 



STOCKS OP GOLD A: 
Fiscal year ended Popula- 
June 30. tion. 
1873 4-1 R77 nnn 


ND SILVER IN THE UNITED 
, Total coin and bullion. , 
Gold. Silver. 
135,000.000 86.149,305 
351.841.206 148,522.678 
1,695.563.029 463,211.919 
1,034.439,264 647.371.030 
1.635.424.513 727.078.304 
1,973,330.201 758,039.421 
2.450,516.328 763,218,469 
3,018.964,392 772.908.301 
3.075.339,748 745,747.094 


STATES. 
. Per capita. N 

Gold. Silver. Totametalll. 

S3.23 $0.15 $3.38 
7.01 2.96 9.97 
11.10 7.39 18.49 
13.45 8.42 21.87 
18.10 8.05 26.15 
19.59 7.53 27.12 
23.92 7.45 31.37 
28.99 7.42 36.41 
29.06 7.04 36.09 


1880 


.. 50 155.783 


1890 


.... 6'2 622 250 


1900 


76 891 000 


1910... 


.. 90 363.000 


1915 


100 725 000 


1916 


102 431 000 


1917... 


...104,145,000 


1918... 


...105,869,000 



PRICE OF BAR SILVER IN LONDON. 

Higiiest, lowest and average price of bar silver per ounce British standard (.925) since 1872 
and the equivalent in United States grold coin of an ounce 1.000 fine, taken at the average price. 



CALENDAR 
YEAR. 



Lowest 
quota- 
tion. 



Highest Average 



quota- 
tion. 



quota- 
tion. 



Value of 
a fine oz. 

at av. 
quotat'n 



CALENDAR 
YEAR. 



Lowest 
quota- 
tion. 



Highest Average 



quota- 
tion. 



quota- 
tion. 



Value of 
anneoz. 

at av. 
quotat'n 



1884. 



1891 

1892 

]S93 

1894 

1895.... 



$1.298 
1.278 
1.246 
1.156 
1.201 
1.152 
1.123 
1.145 
1.138 
1.136 
1.110 
1.113 
1.0045 
.9946 
.97823 
.93897 
.93512 
1.04633 
.98782 
.87106 
.78031 
.63479 
.65406 



1896.. 
1897.. 
1898.. 
1899.. 
1900.. 
1901.. 



1904.. 
1905.. 
1906.. 
1907.. 
1908 . 
1909.. 
1910. . 
1911 . 
1912. . 
1913.. 



1915 

1916 

1917 

1918.... 



29Md. 

1* 



2415-16 
2111-16 
21 11-16 

24 7-16 

25 7-16 
29 



22 

233-16 
23 11-16 
25J^ 
26 7-16 
22^ 
225-16 
26 11-16 
35 11-16 



31 15-10 d. 
29 13-lb 
28*6 



29 SM6 

26 1-16 

28Vt 

88*18 

305-16 

33^ 

32 7-16 

27 

2413-16 

26 

26J^ 

29 11-10 



27^ 
35 13-16 
55 



27 -16 

26 15-16 

27 7-16 
285-16 
27 3-16 
241-16 
24% 

26 13-32 

27 27-32 



2413-32 
23.7024 
24 21-32 
24 19-32 
28 3-64 
27 9-16 
2~>M 
23 21-32 
31M 
40 13-16 
47 17-32 



$0.61 



10 

.60154 
.62007 
.59595 
.52795 
.54257 
.57876 
.61087 
.67629 
.66153 
.53490 
.52016 , 
.54077 I 
.53928 
.61470 
.60458 
.55312 
.51892 
.68047 
.8952E 
1.04181 



BULLION VALUE OF 371% GRAINS OF PURE SILVER AT ANNUAL AVERAGE 

PRICE OF SILVER. 



Year. 
1860 


Value. 1 Year. 
$1 045 1889 


Value. 
SO 723 


Year. 
1899 


Value. 
$0 465 


Year. 
1909 


Value. 
SO 402 


1870 


1 027 1890... 


809 


1900... 


.. . 479 


1910 


418 


1880 


885 | 1891 


764 


1901 


460 


1911 


419 


1G8 


878 


1 RQO 


674 


1902 


408 


1912 


475 


1883 


' 857 1 803 


603 


1903... 


419 


1913 


488 


1884 


859 


1894 


490 


1904 


447 


1914 


40 g 


1885... 


823 


1895... 


.505 


1905... 


472 


1915 


401 


1886 


769 


1896 


522 


1906 


523 


1916 


530 


1887 


757 


1807 


467 


1907 


511 


1917 


692 


1888... 


726 


1898 


V.. .456 


1908... 


414 


1918... 


.805 



COINAGE OF GOLD AND SILVER OF THE WORLD (1902-1915). 



CALEN- 
DAR 
YEAR. 


GOLD. 


SILVER. 


CALEN- 
DAR 
YEAR. 


GOLD. 


SILVER. 


Fine 
ounces. 


Value. 


Fine 
ounces. 


Coining 
value. 


Fine 
ounces. 


Value. 


Fine 
ounces. 


Coining 
value. 


1902.. . . 
1903. . . 
1904. . 
1905. . 
1906. . 
1907. . 
1908. . 


10.002.U98 
11,634.007 

22.031.285 
11.898.037 
17,721.058 
19.921.014 
15,828.573 


$220,405,125 
240,496.274 
455,427.085 
245,954,257 
306,330.450 
411.803,902 
327,205.649 


149.826.725 
161,159.503 
145.332.335 
73.371.385 
120,339,501 
171.561.490 
151.352.824 


$193,715,362 
208.367.849 
172.270.379 
103,880.205 
155.590,400 
221,816.876 
195.688.499 


1909. . . . 
1910 
1911. .. . 
1912. .. . 
1913. .. . 
1914. .. . 
1015 


15,153,116 
23,004,542 

18,002,444 
17.447,478 
15.494.784 
12,025.303 
8,887.712 


$313,242,714 
454.874,248 
372.143,555 
300.671,382 
320.305,619 
248,585,071 
183,518.602 


87,728.951 
78.786,842 
117.287,888 
161,763,415 
155.497.816 
192.501,238 
194.017,162 


$113.427,331 
108.915.627 
148.156.282 
171.293.019 
155.265.702 
106 J 78.285 
100.079,385 



GOLD AND SILVER COINAGE OF THE UNITED STATES. 
By calendar years. 



YEAR. 


Gold. 1 Silver. 


YEAR. 


Gold. 


Silver. 


YEAR. 


Gold. 


Silver. [(YEAR. 


Gold. 


Silver. 


1879.... 
1880.... 
1881,. . 

1844! '. 
1885. . 
1886. . 
1887. . 
1888. 


$39,080,080 
62.308.279 
90.850.080 
65.887.685 
29.241.990 
23,991.756 
27,773.012 
28.945,542 
23.972.383 
31,380,808 


27.509.776 
27.411.694 
27.940.104 
27.9; 3.i:!2 
29.246.908 
28.534.806 
2S.90 % 2.17C 
32.080.7(19 
35,191,081 
33.025.60t; 


1889.... 
1890. . . . 
1891.... 
1892.... 
1893. . . 
1894. . 
1895... 
1896... 
1897. . . 
1898... 


21.413,931 
20.467,182 
29.222.005 
34.787.223 
56.997.020 
79.540.160 
59.616.358 
47.053.0tfl 
70.028.485 
77.985,757 


$35,496.683 
39.202,908 
27,518,858 
12,641.078 
8.802.797 
9,200.351 
5,098.010 
23,089,8'.W 
18,487.207 
23.034.033 


Ib99.... 
1900.... 
1901... 
1902... 
1903... 
1904... 
1905... 
1906.... 
IVOR ... 
1908.... 


$111.344,220 
99,272,942 
101,735.168 
47,184.932 
43,683.970 
33,402.428 
249,638.441 
77,538.045 
131,907.490 
231,638.032 


$26,061,520 J1V.09.,.. 
36,295,321>!l910.... 
30,838.46l!|1911.... 
30.028.167]! 912.... 
19.874.440il913.... 
15,695610 1914.... 
6,332,187 1915.... 
10.051.087 1910.... 
13.178.4^5 1917.... 
12.391.7. 511918.... 


$88,776,907 
104.723,735 
56. 176.822 
17,498,522 
25.433,378 
53.457,817 
23.968,401 
18,525,020 
10,014 


$8.087,852 
3.740,468 
6,457.301 
7.340.995 
3,184.229 
6,083.823 
4.114,082 
8,880,800 
29.412.800 
25,473.029 



158 



ALMANAC AND YEAR-BOOK FOB 1920. 



COMMERCIAL RATIO OF SILVER TO GOLD. 



?ear. Ratio. 
700 14.81 

1720 15.04 

1740 14.94 

1750 14.55 

1760 14.14 

1770 14.62 

1780 14.72 

1790.... 15.04 

1800 15.68 

1810 15.77 

1820 15.62 

1830 15.82 

1840 15.62 

1850 15.70 

1860 15.29 

1870 15.57 

COINAGE 



Year. Ratio. 

1871 15.57 

1872 15.63 

1873 15.92 

1874 16.17 

1875 16.59 

1876 17.88 

1877 17.22 

1878 17.94 

1879 18.40 

1880 18.05 

1881 18.16 

1882 18.19 

1883 18.64 

1884 18.57 

1885 19.41 

1886 20.78 

OF GOLD AND SILVER 
[From report of the director of the mint.] 



Year. Ratio. 

1887 21.13 

1888 21.99 

1889 22.10 

1890 19.76 

1891 20.92 

1892 23.72 

1893 26.49 

1894 32.56 

1895 31.60 

1896 30.59 

1897 34.20 

1898 35.03 

1899 34.36 

1900 33.33 

1901 34.68 

1902 39.15 

BY 



Year. Ratio. 

1903 .............. 38. 1O 

1904 .............. 35.7O 

1905 .............. 33.87 

1906 .............. 30.54 

1907 .............. 31.24 

1908 .............. 38.62 



1909. 



.39.7 



1910 .............. 38.22 

1911 .............. 38.34 

1912 .......... 33.64 

19 



1913 .............. 34. 

1914 .............. 37.34 

1915 .............. 39.84 

1916 .............. 30.11 

1917 .............. 23.09 

1918 .............. 19.84 

NATIONS IN 1916* 

Fig-ures are for calendar year. 



Country. Gold. Silver. 

United States $18,525,026 $4,409,986 

Philippines 101,346 

Australia 6,198,184 1,385.565 

British Honduras 700,295 

Canada ., 29.739 540,198 

Chile 1.328.644 167,035 

China 12.067,501 

Colombia 35.864 

Costa Rica 4,654 

Cuba 786,357 

Denmark 4,274.600 398,366 

Ecuador 198.630 

France 14,216.065 

Indo-China 214.520 



Country. Gold. Silver. 

Italy $2.182.022 

Japan $20.911,925 1,745,855 

Mexico 129.610 129.448 

Morocco 56199 

Netherlands 267.057 1.745,573 

Panama 2,482 

Peru 2,834.624 11.373,559 

Serbia 146.232 

Siam 2.850.440 

Sweden 268,617 

Switzerland 1,158.000 181,239 

Tunis 249 652.144 



Total 55.662.212 66.285.538 

*No late figures are available. 



BANKING STATISTICS. 

[From reports of the comptroller of the currency.] 
NATIONAL BANKS OF THE UNITED STATES. 



uiyi. Banks. Capital. Surplus. di 
1913.7,404 $1,051,720,675 $725,272,182 $11 
1914 7453 1,063,978.175 714.117.131 12 
1915.7.560 1,068.577,080 726,620,202 11 
1916.7.579 1,066.208,875 731.820.305 11 
1917 7589 1.081.670.000 765.918.000 
1918.7,691 1,098,264,000 816,801,000 12! 

NATIONAL BANK NOTES. 
Bank notes outstanding by denominations and 
amounts. 
Denominations. Mar. 13, 1900. Oct. 31, 1918. 
Ones $348.275 $342.072 


vidends. earnings. ^apHai.' D ft T iun-h*' E a 1E.*ro5! 
?,906,0ol $160,980 084 o ofi fi *7^ * 1 1 4-fl 
1.147.096 149.270 170 11 SQ fi 81 s'qQ 
3.639.415 127.052973 1063 633 708 
i.724.595 157.543.547 10.76 6.38 8.75 

Mellon National, Pittsburgh, Pa., $6.000.000. 
Wells Fargo-Nevada. San Francisco. $6.000.000. 
First National, Cincinnati. O., $6.000.000 
First National, Minneapolis. Minn.. $5.000.000. 
American Exchange, New York, $5,000.000. 
National Park, New York. N. Y.. $5.000.000. 
First National. Detroit, Mich.. $5 000 000 
Marine, Buffalo, N. Y.. $5,000,000. ' 

STOCK SAVINGS BANKS IN THE UNITED 
STATES (JUNE 29, 1918). 
State. Banks. Depositors. Deposits. *Av. 
Ariz... 3 7.457 $3.550.871.48 $476.18 
Cal.... 1171,109.138 579,459.793 49 522 44 
D.ofC 24 138,620 21,122.183.55 152.*37 
Fla... 3 6.525 $1,398,609.70 $214.31 
Ga.... 23 48.000 11,874.016.08 247.38 
Iowa.. 923 755,000 326,264.551.96 432.14 
Kansa 2 1.804 714.949.11 396.31 
La.... 14 100.000 33.863.885.07 338.64 
Md.... 20 36.135 16,730.185.73 462.99 
Mich.. 4 28.600 6,634.694.58 231.98 
Minn. 2 19.687 8,873,293.19 450.69 
Miss.. 11 *5.000 4,493,451.97 299.56 
:Neb... 19 19.940 4,357.983.48 218.55 
N. H.. 11 28.211 10.188.473.55 361.15 
N. J... 1 39.573 15.623.812.32 394.80 
N.Dak 4 11.405 3,017.223.24 264.55 
Oresron 2 1.141 403.218.19 353.39 
Wyo... 2 1.853 912.358.78 492.37 


Twos 167466 163.393 


Fives 79310710 117,927.615 


Tens 79378160 290 87 810 


Twenties .. .. 58.770.660 248,561.040 


Fifties 11784150 29884400 


One hundreds 24.103.400 34,217.700 
Five hundreds 104-.000 88.000 
One thousands 27.000 21.000 
Unredeemed fractions 32.409 56.811 


Total 254 06 230 722 078 09 




NATIONAL BANKS WITH LARGEST 
CAPITAL. 
The national banks having- $5,000,000 or 
more capital in 1918 were. 
Bank of Commerce, New York. $25.000.000. 
National City, New York, N. Y.. $25.000.000. 
Continental and Comm'l. Chicago. S21.500.000. 
Nat'l Bank of Iowa. Des Moines, $12.000.000. 
First National. New York. N. Y.. $10 000 000 
First National. Chicago. 111., $10.000.000. 
National Bank of Com.. St. Louis. $10000.000 
Chase, New York. N. Y., SI 0.000. 000. 
Shawmut. Boston, Mass., $10.000.000. 
Bank of California. Ran Francisoo <SS 500 000 
First National, Boston, Mass.. $7,500.000. 
Mechanics and Metals. New York, $6 000 000 
Farmers' Deposit. Pittsburgh, Pa., $6,000,000. 


Total 1,194 2,368.089 1.049.483,555.47 443.17 
* Average to each depositor. 
Note Returns from the banking- depart- 
ments of several states include stock saving* 



ALMANAC AND YEAR-BOOK FOR 1920. 



159 



banks with commercial banks. It is estimated 
that 300 stock saving's banks with 815.000 
depositors and $250.000,000 deposits are in- 
cluded with the figures furnished by the state 
banking 1 departments for state banks. This 
estimate includes the so-called stock saving's 
banks of Michigan. 

MUTUAL SAVINGS BANKS OF THE UNITED 
STATES (JUNE 29, 1918). 
State. Banks.Depositors. Deposits. Av. 
Cal.... 1 86.260 $68.021.042.45 $788.56 
Conn.. 81 715.000 363.186.747.45 507.95 
Del... 2 39.598 15.143.944.83 382.44 
Ind.... 5 33.942 13.998.213.16 412.40 
Maine. 45 236,820 94.141,542.57 397.52 


Md.. 6 .' 
Mass. 
Minn. 
N. H.. 
N. J... 
N. Y.. 
Ohio- 
Pa.... 
R.I... 
Vt.... 
W. Va 
Wash. 
Wis... 
Total.. 
*Av 


Banks.De'-'OS'tors. Denosits Av. 
19 255.824 $101.660.778.78 $397.39 
196 2,591.162 1,024,903.937.56 395.54 
7 109.856 30.209.571.34 274.99 
45 207.082 104.911,261.60 506.62 
26 323.202 138,111,759.64 427.32 
141 3,446.876 1,991.720.349.72 577.83 
3 110,794 63.658.930.52 574.57 
10 541,016 247.976.374.60 458.35 
15 161.320 94.042.240.55 582.95 
20 117.962 '58.368.453.17 494.81 
1 7,002 1.817.801.53 259.61 
1 17.354 7.486.068.52 426 95 
7 10.214 2.737,375.16 268.00 


625 9.011,464 4.422.096.393.15 490.72 
erag-e to each depositor. 



District. 

1. Boston 

2. New York .... 

3. Philadelphia . 

4. Cleveland 

5. Richmond .... 

6. Atlanta 

7. Chicago 

8. St. Louis 

9. Minneapolis' . . 

10. Kansas City .. 

11. Dallas 

12. San Francisco 



FEDERAL RESERVE BANKS. 

CONDITION JULY 4. 1919. 

Gold reserve. Bills on hand. 

$105.428.000 $172,407,000 

656,095.000 853,170.000 

127,492.000 189.316.000 

202,564,000 154.302,000 

66.527.000 94,995,000 

75,690,000 88.948.000 

421.900,000 284.413,000 

92,970,000 62,298.000 

82,822,000 61.217.000 

81,460.000 84,832.000 

32,334,000 55,050.000 

183,664.000 124,759,000 



Resources. Note circulation. 

$373,711,000 $182.631,000 

1,818,155.000 762,915,000 

413,537,000 203.310,000 

440,767,000 217,567,000 

231,199.000 109.640.000 

211.656.000 117,320.000 

825.849.000 429,248,000 

233.036.000 104.350.000 

163,774.000 82.203.000 

240.912.000 94,044,000 

123.706.000 47,908,000 

346,806.000 201.212.000 



FEDERAL LAND BANKS. 
On Oct. 31. 1918, the twelve federal land 
banks had assets amounting- to $160,688,- 
797.42. Their mortgrag-e loans amounted to 
$140.883.000 and United States and farm loan 
bonds to $830.000. The total paid in capital 
was $15.975.220, of which $8.892.130 was 
owned by the government. $6.963.140 by 
national farm loan associations. $104.805 by 
individual subscribers and $15,145 by bor- 
rowers through ag-ents. The expenses and 
interest charges exceeded the earning-s of the 
banks by $211.609.09. There were 3.301 
farm loan associations on the date named. 
The number and amount of loans approved in 
each federal land bank district were: 
District. Number. .A nnrovd . 

1. Spring-field, Mass 2.733 $7.111.195 

2. Baltimore. Md 3.333 

3. Columbia, S. C 6.218 

4. Louisville. Ky 6.609 

5. New Orleans, La 12.423 

6. St. Louis, Mo 6.208 

7. St. Paul. Minn 12.142 

8. Omaha, Neb 5.035 

9. Wichita. Kns.... 7.294 



10. Houston, Tex 

11. Berkeley, Cal 



.12.364 
,. 3.499 



7,591.865 
11.553.654 
13.962.100 
14.312.925 
12.947.840 
22.950.350 
20.767.740 
17.349.500 
26.366.135 
10.558,000 



12. Spokane, Wash 12,615 20.225,120 



Total 90.478 194,696,424 

TOTAL RESOURCES AND LIABILITIES, ALL 

BANKS, JU