of the property or estate. The former is meant to apply to expenses that reduce the estate in the administrator's hands, and the latter to legitimate expenses that reduce the income accruing to beneficiaries, but not the estate itself.

Agent.-An agent having entire charge of property with authority to effect and execute leases with tenants entirely on his own responsibility, and without consulting his principal, paying taxes and expenses and all other charges in connection with the property out of funds in his hands from collection of rents, merely turning over the net proceeds from the property periodically to his principal by virtue of authority conferred upon him by a power of attorney, is not a fiduciary within the meaning of the income tax law. Agent for a nonresident alien.-An agent, whether an individual or a corporation, for a nonresident alien stands in the place of the principal and should execute Form 1040, revised, for the principal when the principal is liable for the tax on income passing through the agent's hands. As a nonresident alien is not subject to the tax on income derived from stocks and bonds of domestic corporations, no return is required to be made by an agent in such a case. (See Aliens, nonresident, income from mortgages accruing to.)

Compensation.-If an employee's total compensation, salary, and bonus is fixed, determined, and paid to him at one time, withholding should occur at that time; and both the company's withholding return and the employee's individual return of income for the year in which the amount is thus determined and paid should take consideration of the item. It follows that where a part of the compensation is in the form of a salary payable monthly, and a part in the form of a bonus not fixed and determined until on or after January 1 of the year following that in which the services were rendered, the two parts of any one year's compensation cannot be considered together for the purposes of withholding the tax and making return; but the fixed salary of one year should be considered together with the bonus received on or after January 1 of that year. Thus, if the services were rendered in the year 1914 the employee's compensation would be liable to withholding whenever the fixed salary and the bonus paid on or after January 1, 1914, amounted to $3,000, subject to the exemption claimed under the law. The bonus to be paid on or after January 1, 1915, will belong to the tax year 1915, together with the fixed salary received during

1915.

Compensation for services as trustee.-If no de termination was made of the amount due the trustee of an estate as compensation for his services over a period of years until the trust was terminated, the amount allowed him should be returned in full, subject to allowable deductions, as income for the year in which paid, and should not be prorated over the length of time during which he served as trustee.

Damages. An amount received as the result of a suit or compromise for "pain and suffering" is held to be such income as would be taxable under the provision of law that includes "gains or profits and income derived from any source whatever." An amount thus received would be, in its nature, similar to an amount paid to a person insured by an accident insurance policy on account of an accident sustained.

Exemption (paragraph C).-A husband who has a wife and children whom he supports, but who is living apart from his wife under an agreement to do so, there being no judicial decree of separation, is entitled only to the specific exemption of $3,000.

Exemption, specific, amounts of. allowed deceased husband and widow in same tax year.-In the return, if the amount of income necessitates one, the decedent's specific exemption for the entire year ($4,000) should be claimed.

The widow is required to file a return on Form 1040, revised, in her own behalf if her entire income for the calendar year during which her husband died amounted to $3,000 or more, and should claim a specific exemption of $3,000 if not in a married status, living with a husband, on December 31 of that year.

Income of wife from sale of special articles is to be included in husband's return, when.-Unless the wife has a separate estate which rejuires her to file a separate return of income or to join with her husband in a return which shall set forth her income separately, a husband having a taxable income of his own should include in his return the income accruing to the wife from the sale of special magazine articles. If neither has a net income of $3,000 or more, but together they have an aggregate net income exceeding $4,000, a return of the joint income is required to be filed by either the husband or wife, and the income derived by the wife as above set forth should be included in such return. The actual proceeds coming into the

wife's possession during the tax year constitute the income to be included, and not the amounts estimated upon acceptance prior to publication and payment.

Income tax as an allowable deduction. For the purpose of claiming as allowable deductions the amounts paid to the collector and the amounts withheld at the source on account of the income tax, it is held that amounts of both classes are paid, within the meaning of the law, in the year in which assessment is made and the tax paid to the collector of internal revenue.

Information from withholding returns of income.The income tax law is specific and mandatory in the matter of safeguarding from publicity the information acquired by reason of its requirements relative to annual returns of income. The law imposes the penalty of "fine, imprisonment, dismissal from office, and forfeiture of right to hold office, for making known in any manner not provided by law the source of income * or any particular thereof ... set forth or disclosed in any income return by

any person

amount or

The law does not provide for supplying corporations with a list of their bondholders drawn from withholding returns of income.

Loss.-(1) A person may have more than one business in the sense of being engaged in more than one trade, and may deduct losses incurred in all of them, provided that in each trade it can be clearly shown that he is actually a dealer, or trader, or manufacturer, or whatever the occupation may be. Neither the investment by an individual of money in the stock of a company nor the employment by the company of his services in any official capacity çan serve to make the business in which the company was engaged a matter of his individual trade.

(2) A loss is none the less actual because an individual can not divest himself of the possession of worthless stock by sale, but that condition alone does not give the loss in question such a character as appears to the department to have been contemplated by the income tax law.

Losses in trade.-"A person not a recognized or licensed dealer in stocks and bonds makes $5,000 profit during the year on a stock purchase and sale, and makes a loss during the same year on a stock purchase and sale of $4,000. Is it correct to return this difference of $1,000 in gains, or should the entire $5,000 be returned as gain?"

This office holds that the profit of $5,000 is income to be included in a return of income, and that the $4,000 is not such a loss as may be deducted in a return of income, for the reason that it is not incurred "in trade" within the accepted definition of that term.

Penalty of 50 per cent additional tax.-The income tax law is explicit and mandatory in its provisions relative to the additional assessment of 50 per cent of the tax otherwise due, in case of failure to file a return of income within the prescribed time, and does not give discretionary authority of remission of this additional tax to any officer of the Government.

Rental: Board, lodging, or other consideration received in lieu of cash.-Board, lodging, or other consideration received in lieu of rental is considered income equal in amount to the indebtedness in pay. ment of which it is received, and should be included in any return of annual net income its receipient is required to render under the provisions of the income tax law.

Rental: Permanent improvements made under contract in addition to yearly.-Where a tenant enters into a contract under which he agrees to pay a yearly rental of a fi,xed sum, and in addition agrees to expend during the rental period a certain fixed sum in making improvements, or where he agrees to erect a building of a certain size, quality, and style of architecture in addition to a fixed annual rental, the amount expended in accordance with the contract in making permanent improvemets, or in the erection of the building, forms part of the consideration named for the rental of the property, and the amount thus expended actually accrues to the benefit of the landlord and is, in effect, an advance payment of rental which is held to be income to the landlord at the time of its expenditure, and the tax computed on the amount expended for improvements should be deducted and withheld by the tenant, subject to authorized exemptions claimed, for the taxable year in which the benefits of such expenditures accrued to the landlord, and not be proprated over the full period of the lease

term.

Undivided surplus of corporations, individual distributive interest in.-Subdivision 2 of paragraph A, income tax law of October 3, 1913, imposes no duty on the taxpayer to ascertain his distributive interest

in the undivided surplus of corporations for the purpose of making return of the amount, in addition to the amount of dividends declared on his stock, unless the Secretary of the Treasury has certified that, in his opinion, such accumulation is unreasonable for the purposes of the business.

Withholding agent, requirements of, on obligations other than bonds. All persons having the control or payment of annual income of another person exceeding $3,000, such income being derived from fixed or determinable annual gains-such as the payment of interest upon the obligation of individuals, salaries, rents, wages, etc.-shall, when the aggregate payments exceed $3,000, withhold the normal tax of 1 per cent upon the entire amount unless exemption is claimed, and then only on the amount in excess of the exemption so claimed. Any tax withheld from income derived from this class of obligations should be reported by the debtor or withholding agent on annual list return, Form 1042, which should be filed with the collector of internal revenue for the district in which the debtor or withholding agent is located, and all certificates received during the year should accompany this return. When certificates have been filed claiming exemption to the full extent of the payment made, no return is required; but the certificates should be forwarded to the proper collector of internal revenue. The annual return, or the certificates, or both, as the case may be, should be forwarded to the collector of internal revenue subsequent to the end of the calendar year and not later than March 1 of the suc ceeding year. The amount withheld, however, should not be forwarded to the collector until 30 days prior to March of the year succeeding that in which the tax was withheld.

Withholding from compensation paid at a per diem rate. Per diem salaries paid on a straight basis of compensation for services rendered are subject to withholding at the source, the amount of compensation being fixed and periodic. If, however, a per diem salary rate is paid and the employee is required by the terms of his employment or contract to pay therefrom his own travel or other legitimate expenses incident to the business of his employment, the income accruing to him from the per diem rate is not subject to withholding, the amount not being fixed or determinable.

Dividends.-The Treasury Department, Feb 18, revising T. D. 2048 ruled that

Cash dividends or their equivalent paid from the net earnings or the established surplus or undivided profits of corporations, joint-stock companies or associations, and insurance companies, if declared and paid on or after Mar 1, 1913, constitute taxable income in the hands of shareholders or beneficiaries when received, and should be returned when the total net income of any individual is in excess of $20,000, inclusive of such dividends, and the additional tax should be paid thereon as on income for the year in which such dividends were received, without regard to the period in which the profits or surplus were earned or the period during which they were carried as surplus or undivided profits in the treasury or on the books of the corporations, etc.

Stock dividends issued as a bona fide and permanent increase of the capital stock of corporations, etc., without intent to evade the imposition of the personal income tax, are held to represent capital, and are not, therefore, subject to the income tax as gains, profits, and income in the hands of the stockholder.

If, however, the dividend stock should be surrendered to the corporation for cash or is equivalent, or if the assets of the corporation in any manner should be distributed by means of the stock dividend, the amount realized will be considered income for the year when so converted or received, and will be returned as income by the corporation or individual receiving the same.

T. D. 2048 of November 12, 1914, is hereby waived, and all ruling or parts of rulings heretofore made which are in conflict herewith are hereby revoked. (T. D. 2163.)

The Treasury Department July 14 announced another ruling on the income tax to clear up certain points in doubt as deductions of bad debts from incomes before assessments were made. The ruling is as follows:

"Debts arising from unpaid wages, salaries, rents, and items of similar taxable income due and pay.

able on and after March 1, 1913, will not be allowed as general deductions under Paragraph B of the income tax law, unless the income which they represent has been included in a return of gross income for the year in which the deduction as a bad debt is sought to be made, or in a previous year, and the debts themselves have been actually ascertained to be worthless and charged off.

"All debts representing amounts that became due and payable prior to March 1, 1913, and not ascer tained to be worthless prior to that date, whether representing income or a return of capital, are held to be allowable deductions, under Paragraph B of the law, in a return of income for the year in which they are actually ascertained to be worthless and are charged off."

According to a regulation issued July 28 any part of a trust withheld is subject to normal and additional tax to be paid by the Fiduciary The rule applies to guardians, executors, receivers, agents and conservators.

European refugees were especially concerned in an income tax regulation issued by the Commissioner of Internal Revenue, Sept 24. Like all aliens residing temporarily in the United States, they will not be allowed the exemptions given citizens and resident aliens under the income tax law, but will be compelled to pay I per cent on all net incomes. Aliens who can show an intention of becoming permanent residents will be allowed the usual exemptions. Treasury officials said the ruling was designed to tax actors, singers and other persons who come to this country for a few months only, but who hitherto had claimed exemption as resident aliens.

See also

UNITED STATES TREASURY DEPT.-INTERNAL REVENUE

-Receipts for 1914

The federal income tax for the year ending June 30, '14 yielded: from corporations $32,456,662.67; from individuals (10 mos.), $28,253,534.85; in all, $60,710,197.52 (Sec. Treasury Ann. Rep. D. 9, '14). 44 persons reported incomes of $1,000,000 or over; 91 between $500,000 and $1,000,000; 44 between $400,000 and $500,000; 84 between $300,000 and $400,000; 94 between $250,000 and $300,000; 145 between $200,000 and $250,000; 311 between $150,000 and $200,000; 785 between $100,000 and $150,000; 988 between $75,000 and $100,000; 2,618 between $50,000 nd $75,000; 2,427 between $40,000 and $50,000; 4,553 between $30,000 and $40,000; 4,164 between $25,000 and $30,000; 6,817 between $20,000 and $25,000; 11,977 between $15,000 and $20,000; 26,818 between $10,000 and $15,000: 101,718 between $5,000 and $10,000; 114,484 between $3,333.33 and $5,000; 79.426 between $2500 and $3,333.33. These latter figures, showing permitted deductions for ten months, represent incomes of $3000 or $4000 per year. Returns for 1914 incomes must be made on new forms obtainable from local collector of internal revenue previous to March 1, '15. Wisconsin and Virginia also collect income taxes and several other states provide for income taxes though practically these are not enforced. The Wisconsin graded income state tax, averaging 1 9-10 per cent., yielded $1,427.923.13 from 60,860 taxpayers; Virginia collected last year approximately $200,000 from state income tax. (For

state income taxes see K. K. Kennan's "Income Taxation," or D. O. Kinsman's monograph on the subject, published by the American Economic Association.)

Complete preliminary estimates from all internal revenue collection districts, received at the Treasury Department Apr 26 indicated that the individual and corporation income tax in 1915 will not only come up to the original estimates of $80,000,000, but probably will exceed that sum. The $80,000,000 will become due at the end of June.

-Receipts for 1915

During the fiscal year just closed a total of $79,828,675 was collected under the income tax law, of which $38,817,273 was in corporation and $41,011,402 was in individual income tax. According to a statement issued July 5 by the Treasury Department, the Second District of New York, popularly known as Wall Street, produced the largest return, a total of $15,216,191, of which $7,009,594 was corporation and $8,206,597 was individual tax. The returns from the more important internal revenue districts were as follows:

un

com

Sec. McAdoo, Dec 23, approved a new ruling in regard to taxable incomes as follows: "Cash dividends or their equivalent paid from the net earnings or the established surplus or divided profits of corporations, joint stock panies or associations, and insurance companies, if declared and paid on or after March 1, 1913, constitute taxable income in the hands of shareholders or beneficiaries when received, and should be returned when the total net income of any individual is in excess of $20,000, inclusive of such dividends, and the additional tax should be paid thereon as on income for the year in which such dividends were received, without regard to the period in which the profits or surplus were earned or the period during which they were carried as surplus or undivided profits in the treasury or on the books of the corporations.

Stock dividends paid from the net earnings or the established surplus or undivided profits of corporations, joint stock companies or associations, and insurance companies, are held to be the equivalent of cash, and to constitute taxable income under the same conditions as cash dividends."

Counsel for Union Pacific stockholders and others filed a brief in the Supreme Court, Sept 21, attacking as unconstitutional the income tax provisions of the Underwood-Simons tariff law. The attorneys contended that while the Sixteenth Amendment empowered Congress to impose a tax "on incomes from whatever source derived," the framers of the law had stretched it to cover many taxes other than on income. It was asserted, too, that there

was no constitutional authority for taxing a specific class of persons-unmarried menmore than others or for the super tax imposed on men with incomes of over $20,000. INDIA

The Indian National Congress at Bombay unanimously adopted a resolution, Dec 31, demanding self-government. Speaking before the congress while the resolution was under discussion, the Hon. Baba Surendranth Bannerjee declared the demand would not cause agitation troublesome to the home government. "India's devotion to the throne during the war has been unsurpassed," he said. See also

GOKHALE, Gopal Krishna
HINDU UNIVERSITY

INDICO TEA -Finance

Sir W. S. Meyer, the Finance Minister, presented the annual financial statement to the Legislative Council Mar 2. He announced a deficit of £2,750,000 for the current year, and budgeted for a deficit of a like amount in the coming twelve months. These resulted from the effects of the war on railways and customs receipts. No additional taxation was proposed, as the deficits were due to temporary and special causes, and India's unproductive debt is very small. In dealing with the effects of the war, Sir William said that the withdrawals from post office savings banks had been £7,000,000; but the bank rate had only been 6 per cent. Imports from August to December showed a decrease of £17,000,000, equal to 32 per cent, and exports showed a decline of £27,000,000, or 42 per cent. India's contribution to the cost of the war, in respect to pay and charges for troops in the field, was likely to amount to £2,000,000 in the current year and £4,750,000 in the coming twelve months. He proposed to reduce the railway expenditure programme to £8,000,000, but maintained the full standard of irrigation, and to provide only £267,000 for new Delhi.

Subject to necessary reservations, it was proposed to finance the coming year with funds as follows:

(a) From balance, £4,500,000.

(b) Borrowing in India, £3,000,000.

(c) The Secretary of State borrowing £6,500,000 either direct or through the agency of companies working the state lines.

(d) From finance insurance a grant of £500,000.

It was also proposed to renew the seven million pounds of India bills raised in the current official year, as well as to effect a temporary loan of £7,000,000 from the gold standard reserve.

The budget was well received, and was considered to show the remarkable strength of India's resources.

India's contribution to the war for the financial year beginning April 1, 1915, will be £47.500,000 ($237,500,000), according to the budget statement delivered by Sir William S. Meyer, financial secretary, before the Indian Council, Mar. 3. For the current year, the financial

secretary added, the contribution would be £2,000,000 ($10,000,000).

The secretary announced a deficit of £2,750,000 ($13,750,000) for the current financial year, and estimated a similar deficit for the coming year. This shortage, he said, had been due to the effect of the war upon railway and customs receipts. He proposed no additional taxation to meet these deficits, attributing them to special causes.

Sir Reginald Henry Craddock, a member of the Viceroy's Council, made the declaration that it was necessary to arm the military authorities with special powers to act in emergencies and nip in the bud any and all manifestations of lawlessness. This statement Iwas made in connection with the introduction of the Defense of India bill in the GovernorGeneral's Council Mar 19. He alluded to the "campaign engineered on the Pacific Coast of America, whence some deluded men had returned during the past few months with their minds poisoned and had committed acts of violence in Bengal." Seditious activity was breaking out afresh, Sir Reginald declared; but the looting in the Western Punjab was largely due to economic causes and racial conflicts between Hindus and Mohammedans. The danger, he said, was serious only if not checked promptly.

The budget estimates of India for 1915-16 give the following figures:

Revenue Expenditures

BUDGET 1915-16. Imperial Provincial •£49,655,000 £30,692,000 ... 54,425,000

31,755,000

Total £80,347,000 84,180,000 Deficit £2,770,000 £1,063,000 £3,833,000 This budget is based, as was the British budget, on the assumption that the war will continue throughout the current financial year. The Provincial Governments are to be permitted to draw on their balances to the extent of £1,000,000, and an Imperial deficit of £2,800,000 is expected. Fortunately the Government see their way to financing the year without imposing any additional taxation, which would add to the burden already imposed by the war on the taxpayer in the shape of high food prices. On the expenditure side there are several interesting features. As regards the military cost of the war, the Indian Government is only to bear "that portion of total expenditure incurred on the expeditionary forces dispatched from this country which she would have had to defray had they remained in India under peace conditions." This means that India's contribution towards the cost of the Indian expeditionary forces is £1,900,000 for 1914-15 and £4,800,000 for 1915-16. Considerable saving is to be effected on special grants for education and sanitation, and irrigation, and also in capital outlay. Capital expenditure on railways is to be £8,000,000 in place of £12,000,000, while the expenditure on the New Delhi is reduced by one-half. Including these proposed disbursements, capital obligations for the current year will amount to £141⁄2 millions, which will be reduced to £91⁄2 millions by drawing on cash balances and the Famine Insurance Fund. The Finance

Member proposes to meet this deficit by a £3 million (42 crores) rupee loan in India, and by £61⁄2 millions fresh borrowing in England. In addition there remains £14 million of_temporary debt to be considered. [London Economist.]

The India Office announced, Aug 19, that the war had converted the surplus of £1,256,500 ($6,282,500) for 1914-1915 into a deficit of £2,787,800 ($13,930,000). The budget for 19151916, it was estimated, would create a deficit of £2,957,100 ($14,785,500).

-Murder and manslaughter

It became known Feb 3 that the judge at Firozpur, in the Punjab, had sentenced to death seven Sikhs who had been convicted of killing two police officials at Calcutta October 1914 in the rioting which followed the arrival of the steamer Komagata Maru at that port from Vancouver.

The Hindus were the men who for several months resisted the Canadian government's order of deportation, but who finally were compelled to return from Vancouver to India on the same steamer which brought them out. The rioting in Calcutta was suppressed by troops who fired on the Sikhs.

-Revolt in Punjab

The following official statement was issued Mar 31: "Ten thousand tribesmen, composed mainly of Zadraus, collected with a view to attacking Tochi, near the Miranshah post. Government troops under Brig.-General Fane engaged the natives at dawn on the 26th, repulsing them completely, killing 200 and wounding 300. A subsequent reconnoissance showed no trace of the band."

The trouble in India occurred on the northwestern frontier. The Tochi is a river which rises in Afghanistan and flows in an easterly direction into the Punjab, where it joins the river Kurem. When the Turks declared a holy war the statement was made that this course would bring about uprisings in India, and during the previous months there had been various reports, some of them evidently from German sources, tending to show that unrest in India was increasing.

The full story of a carefully planned effort to effect a revolution in British India, hatched, it is said, in California, was reported to have been revealed in court proceedings under the new defense of India act at Lahore, May 15. Eighty-one persons are named in the indictment, charged with "conspiracy to wage war against his majesty and to overthrow by force the lawful government of India."

The attempt at revolution was launched, according to the witnesses, at a meeting of 5,000 or 6,000 East Indians at Sacramento in August, 1914. "It was thought," declared one witness who was present at this meeting, "that as a great war had broken out in Europe and troops from India were serving in this war it was a good chance for East Indians to demand their rights, and, if necessary, to use force." The witness was one of a party of

seventy Indians who sailed from San Francisco on Aug 29 for Hong Kong en route for India.

Har Dayal, a former Oxford student, who lived for many years in San Francisco and is said to be now in Switzerland, was mentioned in the testimony. One of the accused, who turned state's evidence, testified that he was working as a mechanical engineer in St. John, N. B., with other Indians, and that Har Dayal, at their suggestion, came to St. John and lectured in various places to his fellow Indians on "Liberty and Equality," and collected money to start a revolutionary paper called the Gadhr.

Following the arrival at Hong Kong of the party which sailed from San Francisco on Aug 29, Indians went to various ports of the Far East with a view to seditious propaganda. They were active among the Indian Sepoys stationed at Hong Kong, and they instigated the nearly successful mutiny at Singapore on Feb 15. The leaders obtained considerable assistance, it was testified, from German sources.

The witnesses gave details of the activity of the ringleaders after reaching the Punjab and of efforts to seduce the Indian troops in Lahore, Umballa, Meerut and other cantonments. A general rising in the Punjab, the united provinces and the northwest frontier province was fixed for Feb 21, one of its features being an attack on the Lahore cantonment arsenal. Emissaries were sent in all directions a week in advance, but on Feb 19 suspicion fell on one Kirpal Singh, who had arranged to go and excite the troops at Main Mir. The conspirators were surrounded at a house in Lahore and the plot was frustrated. INDIANA.

A law requiring a lobbyist to register with the Secretary of State, setting forth the character of his employment and name of his employer, was recommended by Governor Ralston in his inaugural address, Ja 7. An arbitration and conciliation board to deal with labor disputes, a workmen's compensation law and laws regulating women's work were also urged.

See also

CHILDRENS'S LAWS-INDIANA

EUGENIC MARRIAGE LAWS-INDIANA HORSE-RACING PRESS ASSOCIATIONS PRIMARY LEGISLATION-INDIANA

PROHIBITION-INDIANA

WOMAN SUFFRAGE-INDIANA

WORKMEN'S COMPENSATION-INDIANA

INDIANAPOLIS, Ind.

One hundred and twenty-eight men were indicted by the Marion County Grand Jury at Indianapolis on June 22d on charges of conspiracy to commit felonies, such as are defined by the election laws of the State and the laws against bribery and blackmail. Thomas Taggart, Democratic National Committeeman for Indiana; Joseph E. Bell, Mayor of Indianapolis; Samuel V. Perrott, Chief of Police, and Robert W. Metzger, Republican member of the Board of Public Safety, were among the first

to acknowledge service in the case and give surety. Among those indicted was Don M. Roberts, former Mayor of Terre Haute, in the Federal Penitentiary as a result of his conviction in the Terre Haute election fraud

case.

The indictments created a sensation. While it had been rumored for some time that a number of men were to be indicted as a result of an investigation of the previous election, it was not thought men so high in political councils would be included. Members of the Democratic, Republican, and Progressive Parties were among those indicted.

The indictments, which were in forty-eight counts, charged that the conspiracy began prior to the primary of May 5, 1814, and extended through the election of Nov 3, 1914. They charged illegal voting, intimidation, false registration, padding the talley sheets, stuffing the ballot boxes, illegal manipulation of voting machines, blackmailing of saloonkeepers and resort owners, bribes and vote-buying.

Seven of the 132 men charged with election frauds perpetrated in 1914 pleaded guilty when arranged in Criminal Court in Indianapolis, July 7. One hundred and thirteen others, including Thomas Taggart, Democratic National Committeeman; Joseph E. Bell, Mayor of Indianapolis, and Samuel Perrott, chief of police, asked for a change of venue. Of the other defendants some were in prison, some sick, one dead, others had not been arrested and three were not ready for trial. The men who pleaded guilty were Nelson Hughes, political worker; Robert Board, political worker; Charles Gibbs, election official; John W. Lee, election official; Earl Clifford, political worker; Edward O'Leary, political worker, and Bernard Rickleman, political worker. Rickleman was indicted on the charge of conspiracy to go to Terre Haute and vote illegally at the election. Rickleman, Lee, Board and Gibbs were released on their own recognizance by Judge Collins until they should be called in for sentence. Clifford was serving a term in the workhouse and Hughes was in the county jail. Judge Collins told those who had asked for a change of venue that he would select five members from the Marion County Bar, from which list one would be chosen to try the cases.

Mayor Joseph E. Bell, of Indianapolis, was acquitted, Oct 13, of conspiracy in connection with the county primary of May, 1914, and the general election in Nov of the same year. The jury which returned the verdict was out less than two hours. It was composed of six_Republicans, three Democrats, a Socialist, Progressive and Prohibitionist.

Charges against 105 of the remaining 118 defendants in the Marion County election conspiracy cases were dismissed by Special Judge W. G. Eichorn on the motion of Prosecutor A. J. Rucker at Indianapolis, Ind., Dec II. The Prosecutor said that in view of the showing made in the trial of Mayor Joseph E. Bell on the conspiracy charges he did not believe the state had sufficient evidence to warrant going to trial with the 105 cases. See also

TERRE HAUTE, IND.