Show - ' '' d 8 a ' - ' Suniay Morning- I r- - i ' National Pelen$ti Progress Found Not Satisfactory - 4" I P 3 r I ' I 3 I IS e tt s n e - n- 41 Dissatisfied No Impression or No Opinion A d 4 V al ' A (Month Satisfied Ago) 32 40 Dissatisfied Insufficient Information or 28 No Opinion Whom would the public blame for defense delays? The Inst- — I ' )n) ed ire he ith y m- - A a alt itutes survey indicates that justly or unjustly most of the present dissatisfaction is being levelled at "the administration" "congress" or "the politicians" Only a small minority blame business or industry for what they consider to be unnecessary delays The tabulated replies were: (Blaming) I Administration RooseI4 velt the government 2 Congress the politicians It 8 Industry and business 4 Public apathy the peo2 ple themselves 8 5 AU others ill Pe-- eJ 1 list zes ers to for vho s'J Although a greater proportion of Republicans express dissatisfaction with defense progress than Democrats the question is by no means a strictly °partisan sme the surveyshows Thevote ' by parties Is: DixWillDon't tied satisfied Know Demo- erats lub 36 16 32 4 20 Copyright 1940 ally as to the disposition ngs om In Far Lands tram )del EL PASO Texas (UP)--Thgrass- - is always greener on the other side of the fence according to the old adage and many recruits who enlist in the army prefer foreign climes to a nearbY post ali- rom wet eme This to is the experience Lurn I be lve rded rage 25 ake idise the and tie mail stra soon not e of per offi de- recruit-M- g Contest but No Beauties — CUT BANK Mont (UP)—The local Lions club suspects there must be something in the flame It organized and publicized a beauty contest The day came so did most of the population as an audience But not a single aspirant showed up The title of "Miss Cut Bank" is still open registering recruits As a result the recruiting of floe has difficulty filling its quota for the local unit from enlistments Many youths who enlist at El Paso want to serve in Honolulu or China or some other Spot instead of Fort Bliss In the east however there are recruits who ask to be as- signed to the romantic Mexican border Officers say that many reCruitirmozne from west Texas New Mateo and Arizona to Fort Bliss but a great number are from other sections farther away as many enlistments in the fort are young men who start west looking for work and can't find it According to figures released Washington Texas and Kentucky supply more recruits per population than other states Their enlistments run to 10 per cent of the eligibles an the ed officers at Fort Bliss America:8 largest cavalry post near El Paso have had in checkinvand City of By Institute of Public Opinion PRINCETON N J Sept 21 Wendell L Willkie's political tour of the west tikes him into "Roosevelt territory" in at least six states in the next five days according to the latest figures of the American Institute of Public Opinion Four additional states Winkle will visit between now and Friday are already leaning to the G O P standard-bearthe Institute's surveys show In all 10 of these states Mr Willkie is stronger than was the G O P in the 1936 election The vote—with the points of shift for the Republicans since the 1936 election—is as follows: War Orders — Doctors were BERLIN advised "to wash their hands several minutes longer in order to economize on valuable rubber gloves" as a war measure Germany Is trying to preserve rubber for hational purposes - i7 Ore Wash Idaho Mont I Cal (UP)— SACRAMENTO California's new state prison board has decided on the im- N D S D mediate installation of earphone radio connections in all cells of Its two prisons—San Quentin and Folsom Also a cafeteria system for hot food will take the place of the former service at table our E ' GOO !S 4 00 i? 53 57 55 60 46 45 47 e Convicts to Listen In o ::: E!::::::i4::-:g1:::::!:::ii:?:i?:- -- ::: r eO 43 45 40 54 55 16 12 11 12 23 11 51 16 49 Minn 10 46 54 Iowa 11 47 83 Neb 47 6 53 Ill Latest Instittite (Gallup Poll) OUT KEEP :: - i::z:!x:::::::iii:av:A:::-::ii:- ti::1:f:::::t::::i:::::n5:::::y:ri-i-z:!f- EE - t:m:tix::? r- -- ::-- :::: --- ':::::::: :i::::-- A 4) ::::::::?:51 :::::::::::::::::::::::i::A:T:::::::::i:::::::::::-:::::r:- Itrt 0 70 — :::::::pi::!-1:::::::::-::g":::::::::4- :::::: ::::::::i:::::::: 1:1 :::::4 M?::::::'4 :::::g::i::'::': :: ' :::::: lks 6 ' !' :::: ::: 39 HELP—AT RISK :' ''' He Opinion ::1:::: Ever since the outbreak of the European war 12 months ago American policy and public opinion alike have tried to balance those two principles—to help the allies but to keep out of war ourselves In tui effOrt to establish which-- of the two principles seemed the more important to the average American voter the Institute has conducted a'special series of studies in which men and women in every state havt9)een asked: 1 "Which of these two things do you think is the more im portant for the United States to' try to do—to keep out of the war ourselves or to help England win even at the risk of getting into the war?" As of today—with Britain facing the threat of imminent invasion—slightly more than half the voters with definite opinions on the question in the Institute survey (52) say that America's greatest need is to help England win even at the risk of becoming involved "If England wins we won't have to fight If she goes down It may be our turn next"—that is the way the typical American in this group feels about the question the survey found Three months ago only a little more than one voter in three (36) took this position The trend as shown in successive Institute studies at monthly Intervals has been: ::: I " :::::::::::::::?::::::::::::!:: :::::::i:::::: ''::::::'1 lel 44 0 - ''''''' ::::i:??::::?: :?V:::::t":::::::'M?::::::::'::::::::7::::::::::':::M:::::::i:!::::::ii:::::-A dia-- 00 PRINCETON N J Sept 21—Which is more impprtant for America—to keep out of theEuropean war or td1 help England win even at the risk of becoming Involved?' Month by month this summer while Great Britain has been warding off the blows of nazi Germany an increasing number of Americans have come to the conclusion that it is more important to help England win—even at considerable' risk of war—than to concentrate entirely on !'keeping out" That fact is revealed today in nation-wid- e studies re ported for the first time by the American Institute of Pub '?:: 0 -- ' Director American Institute of Public Opinion Copyright--194by American Institute of Public Opinion All Reproduction strictly prohibited txcept with rights reserved written consent of the copyright holders ' 487 - -- ks ::-:n- - :::::::: ::2::ii:::: tJp' :s 1 May if::i:::::::::m:::: e:::::::i?:t ti: ' 4 4 444 4 - Jun J"1 "r04tboLd44444 I -- 444 1 1I 1" 04 TODAY July - :kug :: - — :':if'::::':Iii-'::'::5:::- ::::1::::?:::::iik: ?':::5 '''''''':::':'' i5:!!:''k2::::'::::p:t-':1Z!:::i4'k srworo"rr:7r!7t'ooe!!:'i:''i'!:::si:is:i':::1?R Attwo”htioimItwdeobo00etwohoo - I ' 4 :'":r''::::C:1'':1:'''''''''''''' "'!'':?0''''4'4''::''''7'''':': ' ' ':''n':::::'::iL464!:-:i:'- :::::?§' '"! ' ' SS v ''''''''''": ''''4 :A- - 7"11414' 'v: W: '1 i:0: y59NdtattellaW144447' ' 41tox$05‘t - ':rn:::i'7::!'':i::f::::::'''::':i:::::::::'Iiki!i-ir44iiii9isA3If4:': More Important to— May 1940 Study of Special Tax Amortizatiim Presents Critical Problem in National Defense Program Plans smith associate-lesso- r Thmop el finance and fellation at the graduate school of business adminisis a tration of Harvard university specialist in the field of taxation and He is the author government 'Inane of "Deficits and Depressions" and of various articles on government 'inane-M- g in economic and business journals Professor Smith halo prepared the following article with the hope that it may problem help to clarify the important of apccial amortization now under consideration by congress—a problem which baa been unnecessarily comnliented Most public discussion's by the too fro fluent use of technical language) By Dan INoop Smith tures On new and on factory buildings machinery and equipment The peculiar thing about these new buildings and this new machinery is that no one can &retell with any assurll ance for how long have to continue to produce additional equipment for national defense This Indefiniteness in the length of time for which new industrial equipment will be needed is the complicating factor for business The amortization problem now new we-sha- - satisNctory outcome of the current dispuate in Washington on the provisions or "special amortization" in our tax laws Is absolutely necessary if we are to carry out our national defense pr o gram effectively Stripped of its technicalities the proposed special amortization te Intended to assure business that the government will try to tax only real net profits New legislation is needed because of the new conditions created by our national defense program There Is a real danger that under our present rules the government would tax fictitious illusory profts of the cbmPanies cooperating in the defense program thereby unfairly discriminating against the very companies which are most helpful in our national emergency The problem arises in the following manner: We are agreed as a nation that we need greatly 'increased quantities of the things required for defense armaments and ammunition ships and airplanes uniforms and barracks To produce these things American industry must make large expendi A being considered by congress arises in connection with our income tax Business concerns compute their' profit or loss each year and under regulations prescribed by the government determine their income subject to tax This net income or loss is of course the difference between all tile receipts from sales and the costs of the year These costs In addition to obvious expenditures in wage payments and for raw materials used must include an allowance for the decrease in value of equipment used in the process of produetion This allowance commonly called depreciation is so calculated as to spread the entire cost of for example a machine over Its period of usefulness 'The problem of estimating the probable useful life of business property Is a difficult one even In ordinary times because so many unf6reseen developments Occur Business managers have however been able to reach rough apprOximations which serve moderately well in measuring annual income But business men are greatly puzzled and Trend to Date in Roosevelt's Favor Following are the stand- ings of President Roosevelt and Wendell L Wi likie in three successive nation-wid- e surveys by the American Institute of Public Opinion: —Per Cent— Aug Popular Vote 51 Roosevelt Winkle —49 No of States 24 Roosevelt 24 Winkle Electoral Vote Roosevelt 227 304 Winkle Aug Sep 25 20 51 49 28 20 247 284 11 le mo Alabama Arizona 69 31 56 - 58 60 5 861 Maine 49 47 58 86 44 Maryland 61 38 10 49 M 95 56 62 49 54 63 52 72 53 63 52 56 98 N Mexico New York No Carolina Ohio 453 478 21 rge 15 52 Nevada N Hamp N Jersey w cz ao 85 Colorado Connecticut Delaware Florida Georgia Indiana 4 Kansas Kentucky Louisiana 55 45 eg 0 80 Mass Michigan Mississippl Missouri figures for the remaining 38 states with the points of Republican gain since 1936 are as follows: 1 Arkansas California 2 Oklahoma Pennsylvania Rhode Island So Carolina Tennessee —069 83 Texas 57 Utah 44 Vermont 70 Virginia W Virginia 57 51' Wisconsin 54 Wyoming nt 1 20 42 48 44 40 25 14 51 53 42 14 56 39 51 46 5 44 38 51 46 37 48 28 47 37 48 44 2 31 17 43 56 30 43 49 46 2 10 10 2 — 4 1 1 9 7 '1 - 3 -- 1 2 6 5 2 5 11 2 6 0 8 1 8 '4 6 1 ' 1 0 5 13 - much concerned about how to estimate the useful productive life of new equipment needed for defense If they base their estimates on the physical life of the new machinery as they would be required to do under present tax rules they may show In the first few years profits subject to 'taxation which are offset by losses in later years If the defense program can be halted after a few years as we all hope may be the case Let us take the situation of a manufacturer of machine tools who already has adequate capacity to meet the ordinary demands of private industry To do its part in the defense program the company must put $2000000 into an expansion of the plant Physically the new equipment may be usable for 10 years on the averdge before It wears out But in fact it will be useful only so long as our defense program has to be continued The business man might produce each year $3000000 worth of machine tools with his newpquipment and show a profit of $250000 after paying all expenses and allowing $200000 for depreciation on the assumption that he will in fact use his new equipment for the full 10 years that it would last physically If this same situation is repeated for four years there will have been an apparent profit of $1000000 But if at the end of four years the defense program can be concluded the new equip-bewill have no further use and the total original investment of $2000000 will then be without further value In this situation the manufacturer will already have allowed $200000 for depreciation in each of four years or a total of 4800000 There will thus remain $1200- 000 still to be provided for All of this $1200000 would be a loss at the moment the products for the new plant were no To set against longer required this loss A$1200000 would be the apparent profit of $1000000 giving the manufacturer a net loss of $200000 as the result of his cooperation with the defense program To have subjected him to an income tax at rates In excess of 20 per cent on his $1000000 apparent profit with no adequate recognition of the $1200000 loss would be the final blow—but that is exactly what would be done under present laws and regulations This is the type of situation now confronting many American business concerns The present proposal for 'me dal amortization merely pro vides' that in computing income subject to the federal income tax the government will allow business concerns to take depreciation on new equipment needed only for the defense pro gram at the rate of 20 per cent that is on an assumption that the equipment will actually be used no more than five years regardless of its physical durability If 'anything even this seems very low rate of depreciation to take on such equipment If it i8 in tact used longer then no 1 1 4 17 8 - -- - By Dr Geojge Gallup - AIM e :::::::::::-:::::::::::::::::::::- :n: :::':::::::: - 5270 s ::::::::::k::::::::::::::::::::::: :?::::::::::::::::::::::::::::::::::::::::?:::: !s-'11- - 1446 : ::-A ' f: : :: er est ::::s :: m:::4 ::::::::::: '' IWU lkieinToosevele Territory Doctors Receive ine :::::: ' d - Man stroyers Present plans call for extensive overhauling of the destroyers Lea Philips Dahlgren Twiggs Little and Gregory Seven others—the Leary Ruben James Bailey Shubrick Swasey Meade and Broome—have been checked over for a scheduled naval reserve cruise Captain Broshek said he had not been hilb-rmwhether more old destroyers would be turned over to the Brooklyn yard for reconditioning Texas Recruits Want to Serve in- ves- oli 46 :::: ::::! 4 the yard's highest peak of employment was during the World war when 8700 men were at work Many others at that time also worked for the navy in shipyards through- out the third naval district Today of The 15475 men employed 800 are W P 4 workersand 645 are Assigned to work outside the yard although on the payroll Part of the work consists of the routine overhauling of 13 old destroyers of the type to be transferred to Great Britain Captain Broshek said he had not yet received official notification 41 Trend of Survey Op 1:lion: - ':i:4'::''i4':::'t:'' each day Until the present No reply v - one-thir- In the Institute's zurym last month the vote was: s - Bnilding Time 111 ar Y - 'Keep Out At All Cost' Vote Drops SinceMay ' - 4 Battleshp's 41 K:t them? : —NEVVYORK Sept 21 (111')--- T Battleship construction at the Brooklyn navy yard is expected d accordto be reduces ing to Captain Joseph Broshek Industrial manager of the yard Original plans calling for an unprecedented output are being outstripped Captain Broshek said There are 4300 men working on the 35000Thon battleship ' North Carolina 1300 on the 45- 000-to-n Iowa—a number which is being steadily increased and the remainder of the force is at work in various shops of the yard and in repairing old destroyers The keel of the 45- 000-to- n battleship Missouri Is to be laid next January but work is already under way on the materials to be used The navy yard already employing 15475 men still needs the services of skilled machinists ship fitters and others for a building program which has been speeded up to break all previous records at the yard Skilled workmen being hired daily although ndt in as large numbers as could be used are rated under the civil service as quickly as they register with the Men navy yard's labor board who visit the yard to apply are met by a marine one of those regularly assigned to guard duty and are escbrted through the gate to the labor board offices No outsiders are just inside perfnitted in the yard Regular employes are required to wear identification badges bearing their pictures to gain entrance it in at :Qt----iIII-yoly00iiiel- which of these two things do you think is the mortimportat (kited States to try to do—to keep out of war ourselves or to help Emend win oven ' at the risk of getting into cross-sectio- L Aiding7-Biltal- THE GALLIPPOLL: Navy to Pare - Fayók ()---- - DT 7 By American Institute of Public Opinion PRINCETON N J Sept 21—One of the chief arguments Republican spokesmen have levelled against the Democratic administration of - President Roosevelt in the present campaign is that the new:c1- eal's handling of the defense program has been slow and inadequate A new survey by the American Institute of Public Opinion Indicates today that this particular Republican argument is gaining little headway with the voters thus far however The survey shows that half of the voters with opinions about our defense still are dissatisfied with the rate of rearmament But many who were undecidedor without definite Impressions about the question a month ago now say they are "satisfied" with defense efforts In its successive surveys the n of Institute asked a pAç a the voters in each state: "Aro Yid satisfied with the present rate of production of 1 airplanes tanks warships and —guns for our national defense program?" Nineteen per cent or approximately one voter In five said they had no Impression as to the country's defense progress or were undecided about it The vote of all those Interviewed In the survey was: 40 Satisfied ?' Risk Event At: -- ' 2 ltri---:Slio':s-- - September22 141G zbe Salt gakt rtibtme - Stay Out 64 64 61 53 48 June July August September depreciation would be allowed after the first five years when presumably the total original investment would have been covered by allowed depreciation That Is really all there Is to the basic problem of special amortization should be noted that an al- - lowince of relatively rapid depredation in computing taxable Income in no sense guarantees a company against loss because it Is anite possible that other expenses will be excessive or prices too low or that the demand for the new products will stop before the cost of the new equipment has been fully recovered These are business risks which investors and business management must bear in cooperating in the national emergency To tax business on profits of a few re reduced or comyears offset by Ipsses of later pletely years is to add insult to injury It should be remembered also that in fact the property subject to rapid depreciation can be used or sold profitably after it is fully depreciated the income earned will be subject to tax and will be the greater because no depreciation will be allowed in later years in computing taxable income By reducing immediate taxes business incurs an obligation to pay larger future taxes if in fact the property is useful for more than five years The problem should be dealt with at once ar‘d by itself There seems no exc'use for delay by tying it up with other prowiii-ha- Many busiposed new laws ness firms have in the meantime gone ahead and made large new investments in plant on the as- sumption that appropriate action would be taken to bring our tax system in line with these new special circumstances One thing which has become fairly clear in the past several months is that most business men are not out for large profits from work done on defense constracts but they do fear' ruinous losses Our tax law though it cannot be changed to remove the fear of loss should at least not discriminate against the very companies which are Incurring necessary business risks in cooperating In the defense program Army and Navy - Eager to Train Weather Men' - PASADENA Cal (UP)--Anoarm of the national defense is being strengthened at the California Institute of Technology where America's largest training center for army meteorologists is training men In weather forecasting Military experts point out that this phase of defense is vitally Important to aerial combat and bombing squadrons as the recent successes of German fliers are proving The experts say that the German military collects the most exhaustive data on future weather conditions before starting an action More than 100 army and navy men are either In training of the new school or will be shortly Any qualified man accepted for the course will receive from the army air corps a salary of $125 a month and free tuition but they must have of a college degree in acience- be unmarried and pass a physical examination A separate plan provided br the United States weather bureau will train students paying $75 a month free tuition shelter and clothing ther Discarded Films Go for Munitions MINNEAPOLIS Minn (UP) new Minnesota industry will reduce discarded motion picture films to nitrate for the manufacture of munitions for the nation's defense A receiving house here is collecting old films and film scraps from which nitrate base for TNT and other high explosives will be recovered The reduction plant for the Industry is to be built near Minneapolis at Lake —A Me NORWAY (UP)—Troops In Alaika are going to get some streamlined footwear for win- ter A sporting goods firm her which furnished snowshoes for Rear Admiral Richard E Byrd and his men on two expeditions has received a government Order for 2000 modern snowshoes 48 inches ions and only 10 Inches wide Vine Yields 100 Tomatoes EDISON Cal (UP)—John tomato grower had Tzumpas one plant which yielded matoes this season - 100 to- ' Help England 36 36 39 47 52 - To these üfd go even farther and who 'favor a declaration of war against Germany immediately the striking trend in American thinking may lead to wishful thinking But it cannot be too strongly empha- sized that the sentiment reported above is not sentiment for war - On the contrary the Institute's studies on how many Americans would favor a tied ration of war have shown only 14 per cent favoring entering the war The great majority—Se per eent—said they would oppose U nation-wid- e S entrancir But the present surveys de help to explain the nation's popu lar approval of such steps as the sale of 50 over-ag- e destroyers to Britain the transfer of several hundred army planes to the British earlier in the summer and the turning over of American plants in many cases for the production of war materials forl Great Britain The present surveys reveal important differences between ma jor sections of the country In the east the south and the far west for instance majorities say that It is more important for America n to help Britain win ever siderable risk to our own peace In the states between the Ohle river and the rockies however ' majorities say it is more Important to "keep out" Some of their typical comments are: "England doesn't need our men and we can supply materials without going to war" "We must consider the United States first Itwe're attacked from either the Atlantic or the Pacific we'll want all our planes and "If ships for our own use" Germany can't get across the English Channel we ought to be safe here" The sectional vote Is: at-co- More Im- - More To portent To Aid Keep Out Today New England and ic East Central West Central South West War Blockade Cuts Off Import of Rat Poison 48 —52 —87 U bama's rats a break The state health department is looking about for a substitute for red quill deadly rat poison which has been in use In rat extermination campaigns because the British continental blockade has cut off the supply which came from Algiers and Spain - 82 48 48 71 y' 41 Comparison With last May shows section gains for the maid" group ranging from 10 points in the traditionally isolationist west central states to 19 points in the west and 20 points in the south Ala (UP)— The European war is giving AlaMONTGOMERY - 41 ? :' Seven Brothers in Service CAMPBELLTON N B (11P)— The distinction of having the Most members in - one family serving with the Canadian armed forces is claimed by the Thomp-son family in Restigouche county Seven of William Thomp son's sons are On active service with the Canadian active service -- ''''''' 1 Seampress Busy at 80 y SALEM Mass Mrs Etta Lavender has completed the fiftieth dress she has been making for war suf(UP)--Eight- year-ol- d ferers - - force - I 11 i ' i 0 I N t ' 41061k I A small number of voters ranging from 4 to I per cent of those interviewed over the past four months have been undecided or without opinions In the latest survey 5 per cent (or one person In 20) said he was uncertain oi without an opinion on the question Crytal U S Buys Snowshoes For Troops in Alaska - - |