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Ro BaD we ard Ca ediry : a OO LL ws . yu hg Afar od GI Qe ote = Vos e Vsti. ta Cade a> QS Bo . wD as Lad Ws th Devore fia fas JA Qian = Uap hs are whe i ee So eS nr ee Yee erbton Tha woes, one | itt a es 6 a9Q — . ao Sa a St OR ss a, \puand ODD a7 Tiids, K Wile 0 DQuswthe sbur) (V0Rra - Beods~q TAB. © Post Sin Ss Moin > “SIAR Sa eR RI Rr nC he SOR I na a a ea egy PETS SRE TENET aed AUN A EN 4 RN SA uh PR NTT Cece § ie Re: ETE ih 4 are Fe Se ae Cee Nt Pee ae i POA ag Peace eT oe e ees SEES ‘ % ii GEN Urea einen Rhea cae MRO he Selatan ae ee tata ES ie MT Sloe aes le Penusylvania, fellow here from undry, . doing go of gone over the dam, hasn't it? Do a i¢.* a freshman from Monong cafe and é ah th Doc, there is : the Deluxe trying to make peter Rhyme elgg nag dng na mame —~ » "Doc, I wonder if there is any Dear Dick: and 1 con. % got a homesick itor at his we He is way cred home for Christmas week. loan he would pay the B "I said, ‘Well, Mike, I don't have any individual that I could think of that would loan this money. We could not, of course, loan the saying in." you, else, alt I said, “Mike, it has years since that took place, hasn't it, and Dick has been a." I know And Mike said, “Yes, Dick has been doing well. I recounted this to Mike yesterday. foi ike je Woh) ee ae Dick, somehow I think that you will want to take care of this. Certainly I have given you no reason why you should not have taken care of — it before. I will wait a couple of weoks and see if you don't want to send me the $29.00 waiech you owe me. Sincerely yours, Director of Fhysical rducation, PCA:AH : Varsity Basketball coach. f { é Hil 11 want should eee if Sincerely yours, Director of Yhysioal Hducation, Varsity Basketball coach. ee 12 December 18, 1944, | Mr. Cy Sherman, Sports Editor, The Lincoln Star, : Lincoln, Nebraska. oo : Dear Cyk. I sew your comment in the Sunday Lincoln Star and’ Journal Confidentially, the Saturday Evening Post is running an editorial in the December 23rd issue which comes out Wednesday, _ December 20, in which they disouss the Garden set-up. I do not know what it is going to contain, but I. have an inkling that it will bear on the Garden situation. Tt was interesting, wasn’t it, that the 14 point margin was right in the middle. The gamblers got the money and the suckers paid the fiddler. Sincerely yours, Director of Physical Education, PCA: AH Varsity Basketball Coach. April 23, 1945. The Edueational Placement Office, State University of imi Iowa Gity, tie Gentlemen: T desire to evaluate the services of our Mr. Reginald R. Strait, who came to us in October, 1942, from Chanute, Kansas, where he had been Director of ee ee College of that olty. : dee Sue takai Sens ine. Sua emma: punk: waite ‘ore he came to us and we were always attracted to him by his ready response and affab a ity. Se ee ee eet cre 2 aoe — him. He is clean, cow'teous, —r efffoient and most dependable. 8 & man's man. onal- Perhaps I had better state that when we engaged Mr. strait we were on « very heavy program of conditioning for ow Army and Navy personnel. The first unit that Mr. Strait did exeeptional work with was our Navy V-5 unit. In ny opinion, this was the top outfit among our V-5, V-12, ASTP, Machinists’ Mates and Electricians’ Mates. At one time we had nearly twenty-five humdred train- ont, running ten thousand man hours per week in this department. With enthusiasm and vigor Mf. Strait did an outstandizig job with the V-5 and V-12 mits. On a mmber of occasions I was informed by the Navy personel that Mr. Strait was their choice among our five civilian paysionl directors. We place exceptionally high hlats Gepiaieees ent wentitune ix tes Beets. In our Seheol ef Education, where we have a major in Physical Education, Ir. Strait is now teaching Commmity Recreation, and in the fall term he teaches liygiene. He is an excellent teasher in these academic subjects. In addition to this, we have a University High Sehool in which he supervises the practice teaching of © our Physical Education majors among the men. Added to these duties he super- - vises the swimming pool which includes, of: Seren Ge Caen eaaes ae WS AP the Melding af Si-sneallie saplawhelaginl dite. “In other words, we have learned to rely upon him in a great muy capacities and we are happy to say that he has never disappointed us the slightest in any of tank x 08 the other band, be Ss responsive to an exceptional degree in reach new aoti e ing out , Physical Resentbins, ty Basketball Coach. Sincerely yours, - Directer of Varsi for me to attest to hr. Strait's high integrity and 4 a3 P nit i © his own home Chamber of lie hag a a Very It is a pleasure lub this nents excep PCA:AH April 23, 1946. Dear Governor Sehoeppel: On behalf of the K Club, which comprises the lettermen of all competitive sports at the University of Kansas, we desire to thank you and your lovely wife most heartily for your wselfish spirit in coming to Lawrence for the K Club dance. And fer the crowning event, - the erowning of the queen. You must have crowned queens before - you did it so artfully! | Your and Mrs. Schoeppel's presence made the party the ‘grand success that it was. Each and every one of us who are var-~ sity men are mighty happy to have another great Kansas athlete as Governor of the State. To have a Governor who has sympathy for | varsity competition and who has been a participant, such as you have been, delights us no end. We know the sacrifice that you made to make this trip and we trust that the trip was not too fatiguing on Mrs. Schoeppel who, we understand, is convalescing from a severe illness. . Won't you kindly convey our kindest regards and best wishes to her, and sovept ow sincere thanks? Appreciatively yours, ae Director of Physical Bducation, FCA :AH Varsity Basketball Coach. + + 4 WILLIAM BOOTH, Founder PHONES: Office 633; Res. 2413-] CAPT. and MRS. ROBERT J. GETZ, Officers in Charge _ 129 Vermont Street LAWRENCE, KANSAS * * * * March 17, 1945 Dr. Allen 801 La. Lawrence, Kansas Dear Friend of the Advisory Board: I am sending you, under separate cover, the annual report of The Salvation Army Lawrence Corps. I am sorry that it was impossible for you to be at the meeting in that several items of great importante were discussed. Let me tell you in part some of the meeting. The Board saw a moving picture entitled "Behind the Tambourine" depicting some of The Salvation Army work. After this the annual report was given by myself and questions asked pertaining to some of the figures in the report. Mr. Hoover reported on a debt by the local Salvation Army owing to Kansas City, Mo. Mr. Sees reported on the pur- chasing of & property for a home. Mr. *mith reported the possibility of the city of Lawrence purchasing our property for the erection of the new city hall and I presented building plans for our post war plan. The officers of last year were frozen to this position for the following nine months and the annual board meeting was changed to January instead of March as has been the custom. I hope you will find pleasure in reading the re- port and we shall look forward to our next meeting with you present. Sincerely,yours \ obert J edz RJGsmd Captain George L. Carpenter John J. Allan Victor Lundgren General Territorial Commander Divisional Commander ADVISORY BOARD MEMBERS Prof. V. F. Smith, President R. W. McClure, V-President Karl Kreider, Treasurer Mrs. C. E. Daniels, Secretary Dr. Forrest C. Allen Mrs. A. B. Weaver John V. Sees Henry Brinkman Mrs. A. B. Ewing Rev. Harold G. Barr Harold Allen George Lowman Kelvin Hoover Roger Williams April 7, 1945. Mr. Kenneth Snith, Lenexa, Kansas. Dear Kenneth: Thenks for your greeting and kind words regarding a very old man who people think ia young. It ie nice of you to say the things you do, but remenber - we mow ow age! Director of Physical Bducation, Varsity Basketball Coach. GOLE CLUBS Hand nade te fit You >» bg K enn oth 5 an ith LENEXA, KANSAS Phone PLaintield 1411 CUSTOM CLUB MAKER, FOR 25 YEARS March Twenty-sixth £9 45 Dr. Forrest C. Allen Director Physical Education & Recreation University of Kansas Lawrence, Kansas Dear Dr. Allen: Up until recently I always thought a fellow had to be at least gray to get into the 40 years ago column. KC ALTA MR, Congratulations to youe You have done a great job and have kept young doing it. Hope you are getting in frequent good games. Best wishes. Zz Kenneth Smith CITY SALES OFFICE... 3038 (GILLHAM ROAD... > GANSAS CITY 16, MISSOURI VICE-CHAIRMEN REP. CARLTON MOORE SEN. GEO. P. MCCALLUM HOUSTON, TEX. ANN ARBOR, MICH, CHAIRMAN REP. MERLE 8. SMITH 310 GEORGIA STREET PINE BLUFF, ARK. REP. WILLIAM MCL. FERGUSON JUSTIN C. MORGAN NEWPORT NEWS, VA. MEMBER OF ASSEMBLY SEN. Sioux K. GRIGSBY SIOUX FALLS, 5, D. REP. WRIGHT HUGUS WHEELING, We YA. SEN. ARTHUR H. LAWs DENVER, COLO, HON. EARL J. Cee FREMONT, NES. ~ SEN. ARNOLD LEONARD JOPLIN, MO. STATE LEGISLATORS FOR THE XX AMENDMENT = To de-centralize Federal Government—fo re-establish State's Rights VICE-CHAIRMEN SEN. GEO. B. SCARLETT SEN. DAVID VAN ALSTYN, JR. KENNETH SQUARE, PA. ENGLEWOOD, N. J. SEN. W. H. ABINGTON BEEBE, ARK. SEN. CHARLES T. ALGREN EAST GREENWICH, R. I. REP. STANLEY C. ARMSTRONG CHICAGO, ILL. REP. LU. B. BLALOCK WADESBORO, N. C. SEN. JOE E. BLYTHE CHARLOTTE, N.C. GEN. HERBERT S. BOREMAN PARKERSBURG, W.VA. SEN. RICHARD S. BOWERS BOSTON, MASS, SEN. GEO. V. BROWN CARIBOU, ME. SEN. JOHN W. BYRNES GREEN BAY, WIS. SEN. JAMES A. CARLEY _ PLAINVIEW, MINN, SPKR. HOBART CREIGHTON WARSAW, IND, SEN. JAMES O. DOLBY LAKE CHARLES, LA, SEN. JAMES A. SIMPSON BIRMINGHAM, ALA, REP. HARRY E. TROUT MANHEIM, PA, REP. J. HOGE TYLer, I! {f NORFOLK, VA. REP. SYLVESTER J. WAGNER COVINGTON, KY. SEN. G. O. YOUNG BUCKHANNON, W. VA- BUFFALO, N. Y. SEN. JOHN C. MORRISON CHARLESTON, W. VA. SEN. KARL G. NEUMEIER STILLWATER, MINN, SEN. BURTON ROACH HILLSBORO, N. M. SPKR. WALTER SILLERS ROSEDALE, MISS. AN ARGUMENT FOR THE XXIT AMENDMENT a “The power to tax is the power to destroy’— to destroy the States of the American Union. Unless a ceiling is placed on the power of the Federal Government to tax, it can destroy the States by drawing into Washington so much of the wealth created in the States and their towns, cities and counties, that they cannot finance their OWN activities. Many States have constitutional limitations on their taxing and borrowing power. Thousands of local governments have statutory limitations of the same character. If it is sound to limit the taxing power of State and local government, it is doubly sound to limit with respect to income, gift and inheritance taxes, that power in the hands of the Federal Govern- ment. This, for the reason that the Federal Gov- ernment (as court decisions seem to indicate) has a prior claim on all wealth and income upon which all governments, Federal, State and local, must depend. In 1938, Governor Lehman of New York, in a letter to Senator Pat Harrison of the Senate Finance Committee, wrote: “The independent sovereignty of the States is threat- ened by Federal taxing policies . . . If one of two governments having equal, concurrent jurisdiction to levy a tax, actually monopolizes the field to the ex- clusion or the near exclusion of the other, it may follow that that other government will be destroyed or at least starved into impotency. The extent to which the Federal Government has been and is ignoring the rights of the States in the income (personal and corporate) and estate tax fields and virtually monopolizing those fields to the exclusion of the States, is truly alarming.” This danger, now so apparent, was foreseen by a few men when the 16th Amendment was before the State Legislatures for ratification in 1910. At that time, Governor Charles E. Hughes of New York and some of the country’s most distinguished lawyers such as Joseph H. Choate, warned of the dangers of an unlimited power to tax being given the Federal Government. In a brief before the New ‘York Legislature it was said: “.. . It is almost universally conceded that no such taxing power can be safely vested in Congress, and that the existence of the power might seriously irs- peril the independence and autonomy of the several States . . . It is, of course, now elementary that the power to tax is the strongest of all governmental powers, that it ‘acknowledges no limits but the will _. of the legislative body imposing the tax,’ that it is indisputably the power to destroy, and that of all powers, it is the one most liable to abuse .. . There is, indeed, no limit to the possible ascent in the scale of progression, and no power to prevent abuse and op- | pression on the part of temporary or irresponsible Ber ychvalt Hcy want ec ene ah A TAY Galati al ayaa sah Sees he oD LE RE faa WL Net (ie ogi nivehacbnescaeat ake sj sitite BIE a Sits Sebo oD lane lua: majorities. All property owners are then completely at their mercy, and the property of the whole country - may be threatened with confiscation . . . It should also be borne in mind that New York may any day want to levy an income tax as a substitute for the present personal property tax and in order to relieve real estate. There is no doubt as to the power of the State to levy income taxes. It may soon become neces. sary; and, if honestly and capably administered, such a tax would operate equitably and fairly. If Congress should also have and exercise the same power, the resources of the State in this respect, to provide for her own urgent public improvements, would be neces- sarily curtailed. And the Federal tax would have pre- cedence . . . Such power, however, should be so limited as not in any degree to impair or to diminish the ability of any State fully and freely to maintain itself, and to discharge those vastly preponderant duties attaching to local jurisdiction, which, in express terms, are reserved from the constitutional delegation to the United States.” The far-sightedness of these statements is now plain to all. When the 16th Amendment was before Con- gress in 1909, a Federal income tax return of 2% was in mind. It was suggested that a limit of 10% be placed in the proposed 16th Amendment. This was laughed off on the ground that it was ridicu- lous to think that the Federal income tax rate ever would be as high as 10%. How ridiculous was it when we now see the rate as high as 95%? The latter is a wartime rate, it is true, and no objection is made to high taxes to help pay to win a war. The proposed XXII Amendment per- mits high rates to win a war. We are talking, however, of rates for post-war and peacetime. It is plain that if the Federal Government can tax incomes 95% in wartime, it can tax them 95% i peacetime, or at some lower but still excessive rate, with the result that so much of the wealth of the States will be drained into Washington, that Governors and county and city officials will have to go to Washington, like blind beggars with tin cups in their hands, to beg back part of the wealth tic Kids ini NL tian ot albino Soaas SAY created in their own communities, to sustain local government activities. The empty shell of State and local governments urider such circumstances would be preserved, but the life would be gone. This would be the end of “an indestructible union of indestructible states.” The republic would have been destroyed by the tax route, with the most far-reaching implications to the survival of free institutions. To place a peacetime limit upon the power of the Federal Government to tax incomes would not reduce, by a dime, the revenue of the Federal Government over the years. It would increase it by stimulating production and expanding the tax base. It is an illusion to think that the Federal Gov- ernment has resources of wealth to spend which are not possessed by the 48 States, the 3,000 counties and the thousands of local governments. Every dollar of wealth not drained into Washington would continue in existence and would be avail- able for taxation by the States to the extent that they found it necessary. However, when State and local governments levy taxes upon their own citizens, close to the tax-levying authorities, less money is wasted and less money needs to be raised for the support of government. The less money taken in taxes, the more is left in the hands of the people. The temptation to waste is far less. The safeguards against waste and extravagance are far greater. Furthermore, the proposed limitation of the taxing power of the Federal Government would result in the vast encouragement and expansion of enterprises, new and old, necessary to provide jobs in post-war America. It is for these and other reasons that this com- mittee, composed exclusively of members of State Legislatures, has been organized, to prevent State and local governments from being destroyed by the vampire of Federal taxing and spending. Merle 8B. Smith Chairman STATE LEGISLATORS FOR THE XXI1 AMENDMENT FORM OF RESOLUTION AS NOW PROPOSED FOR ADOPTION BY STATE LEGISLATURES MEETING IN 1945. RESOLUTION Memorializing the Congress of the United States of America to Propose an Amendment to the Constitution of the United States Relative to Taxes on Incomes, Inheritances and Gifts WuereEas the legislatures of seventeen states have passed resolutions requesting Congress to call a Convention for the purpose of proposing an amendment to the Constitution of the United States limiting the power of Congress to tax incomes, inheritances and gifts; and WHEREAS the legislature of this State believes it to be for the best interest of the people of the United States that such an amendment be adopted; NOW THEREFORE, BE IT RESOLVED by the Senate and House of Representatives of the State of That the Congress of the United States of Amer- ica be and it hereby is requested to propose the following article as an amendment to the Con- stitution of the United States: TRRTICUR. i. us “Section 1. The sixteenth article of amendment to the Constitution of the United States is hereby repealed. “Sec. 2. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumer- ation. The maximum aggregate rate of all taxes, duties and excises which the Congress may lay or collect on, with respect to, or measured by, income, however, shall not exceed 25 per centum. In the event that the United States shall be engaged in a war which creates a national emergency so grave as to necessitate such action to avoid national dis- aster, the Congress by a vote of three-fourths of each house may, while the United States is so en- gaged, suspend, for periods not exceeding one year each, such limitation with respect to income subsequently accruing or received. “Sec. 3. The maximum aggregate rate of all taxes, duties, and excises which the Congress may lay or collect with respect to the devolution or transfer of property, or any interest therein, upon or in contemplation of or intended to take effect in possession or enjoyment at or after death, or by way of gift, shall not exceed 25 per centum. “Sec. 4. Sections 1 and 2 shall take effect at midnight on the 31st day of December following the ratification of this article. Nothing contained in this article shall affect the power of the United States after said date to collect any tax on, with ot sind sinaTo aan aes nlite at -fespect to, or measured by, income for any period ending on or prior to said 31st day of December laid in accordance with the terms of any law then in effect. “Sec. 5. Section 3 shall take effect at midnight on the last day of the sixth month following the - ratification of this article. Nothing contained in this article shall affect the powet of the United States after said date to collect any tax with respect to any devolution or transfer occurring prior to the taking effect of Section 3, laid in accordance with the terms of any law then in effect.” And be it further Resolved, that the Congress of the United States be, and it hereby is, requested to provide as the mode of ratification that said amendment shall be valid to all intents and purposes, as part of the Constitution of the United States, when ratified by the legislatures of three-fourths of the several states; and be it further Resolved, that the Secretary of State be, and he hereby is, directed to send a duly certified copy of this resolution to the Senate of the United States and one to the House of Representatives in the Congress of the United States. oR oe ok This resolution is submitted by the State Legis- lators for the XXII Amendment. Merle 8. Smith Chairman STATE LEGISLATORS FOR THE XXIl) AMENDMENT Status of State Legislatures on the Proposed XXII Amendment on Date of January 1, 1945 List of States that will be in session the first week in January that have not passed the Resolution—total 29 States: Nebraska Arizona Idaho Ohio Texas California Kansas Nevada Oklahoma Utah _ Colorado Maryland New Mexico Oregon Vermont Connecticut Minnesota New York So. Carolina Washington Florida (April) Missouri No. Carolina So. Dakota West Virginia Georgia Montana No. Dakota Tennessee List of States that have passed the Resolution in both Houses to date—total 17 States: | Alabama Indiana Maine Mississippi Pennsylvania Arkansas Iowa Massachusetts New Hampshire Rhode Island Delaware Kentucky Michigan New Jersey Wisconsin Illinois Wyoming There are two States that will not be in regular session in 1945 that have not passed the Resolution; they are Louisiana and Virginia. There are six States that have passed the Resolution in but one House. They are: © California House Louisiana Senate Nevada Senate New York Senate Ohio Senate Virginia House All Legislatures with a few exceptions meet in regular session every two years. If one of the 29 States first listed, having biennial sessions, fails to pass the Resolu- tion this year, action in that State will be delayed for two years. PERMISSION TO REPRINT HAS BEEN SECURED FROM THE STATE LEGISLATORS COMMITTEE Write for and distribute additional copies. Up to 10 free; 60 for $1; $10 per thousand; postpaid anywhere. Ask for ‘State Le gis- lators Argument for XXII Amendment.” R. B. DRESSER * 210 EAST 43RD STREET * NEW YORK 17,N Y. 1626 Stout Street * Denver 2, Colorado April 2, 1945 Mr. Forrest C. ™Phog" Allen Varsity Basketball Coach \ University of Kansas Lawrence, Kansas. Dear Phog: Thenks for yours of the 22nd of Merch. It was a pleasure to be with you here and they are still talking about you. The AAU was happiest when they knew you had left town. The other day I measured you both on the air ( by transcription) and I assure you the good Kansas doctor was far out in front. I appreciate your vigor in approaching a touchy problem. The Jayhawker Rebounds were of extreme interest to me. I would appreciate being on your mailing list. Best personel regards, Sincerely, MarA__ April 3, 1946. Vre FW. Suith, AcCeleScs Clerk te the Managers, Long Eaten Schools, Education Office, Market Place, Long Eaton, ENGLAND. Dear Rotarian Smith: I am rather late in answering your kind commmication of March 16th, I have been away from the University much of late, which accounts for my failure to respend more promptly. We have a new president of our Rotary Club, Mr. Gerald Hesse, to whom I am turning over your very kind letter. | ! | ' I% was good to hear and know the history of your olub. Nothing would give me more pleasure than for Mra. Allen and m te visit your fine city after the war is conoluded. Mrs. Allen has often said that her , chief desire is to visit England, and I am very sure that with the mode of travel wo will have after the war, this thing will come to pass for both of us. Yes, indeed, we have heard of the very famous Nottingham lace, , and we are glad to know that it is made in Long Zaton. These friendly contacts betwoen Rotarians of different coumtries will help in a very definite way to bring about even a better understand~- ing between our two great countries. If we can eenent a friendship that in the futw’e will estop the war criminals, certainly catastrophies, if they could be averted, will be the thing that all man should strive for. We have in our Rotary Club the Chancellor (President) of our University of Kansas, Mr. Deane W. Malott. Since your category is ~ Education and Administration, I thought you might want the names of our University people in Lewrense Rotary Club. They are as follows: Davis, Robert MoNair - Edueation, Law Sehool Davis, W. We - Education - College | Blisworth, Fred - Assocs. - Aliwwmi Association Hungerford, H. 5, = Edusation, Arts & Sciences Jones, Ogden S. = Geologist Kloos, Karl - Education, Administration ‘Nesmith, Dean D. ~- Physical Education Stephenson, Eugene ~ Mineral 011 Industry Yes, wih Wictes heal sich sale bell RieanMdind eo and I am sure that it will do great things for your Je in the British Isles. We sto tary Sea a as Ie Billi of Rights will give to every young man an oppertunity to get a better — eee or classical education. Way I wish, Rotarian Smith, for you and your people a new dawn of better things in every possible way You good people certainly deserve it. Yours very sincerely in Rotary, Director of Physical Education, | ) FOA:AH _ Varsity Basketball Cosoh, FACULTY Edith Hetzel BOARD OF EDUCATION S. A. HUTCHINSON, DIRECTOR 3 cae KATHERINE PFAFF, CLERK : Be _ELLA JAGNOW Sane