ENTERTAINMENT AT SAN FRANCISCO MEETINGSource: American Bar Association Journal, Vol. 8, No. 8 (AUGUST, 1922), pp. 487, 515Published by: American Bar AssociationStable URL: http://www.jstor.org/stable/25710962 .

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ENTERTAINMENT AT SAN FRANCISCO MEETING

Californians Will Give Members of American Bar Association and Their Ladies Sample of Genuine Western Hospitality?Arrangements All Completed for What May

Prove Best Attended Meeting in History of Organization?Lawyers of States West of Rockies to Consider Special Problem?

Reception Committee Chairman Calls Meeting

(Special Correspondence)

SAN FRANCISCO, July 19.?The bar of Califor nia and San Francisco await with interest the

day which will usher in the activities that make up the annual meeting of the American Bar Asso ciation.

Everything is in readiness. Hotel reservations have been made and checked up; arrangements for the reception and entertainment of the delegates have been completed; the final program has been pre pared; the meeting halls have been decorated for the

great events that are to follow; the details of the din ners to the Bar Association and to the ladies have been worked out to the satisfaction of an exacting committee; and little homelike touches that go so far toward convincing the visitor that he is really at home and welcome have been provided.

To the entertainment of the delegates will be de voted all of the attention that ingenuity can suggest and the spirit of hospitality dictate. The General Re

ception Committee, headed by William Thomas, oi the San Francisco bar and President of the Harvard Alumni Association, will look after the proper recep tion of the delegates, while a Ladies Reception Com mittee, over which presides Mrs. M. C. Sloss, wife of a former Justice of the Supreme Court of Cali fornia, will extend the hospitality of the convention city and of California to the visiting ladies.

Long as is the program of the various meetings, the calendar, of social activities is just as long and it is hoped will prove just as interesting and delightful.

Among the activities scheduled are a luncheon to the ladies accompanying the Commissioners of Uniform State Laws, which is set for Wednesday, August 2, at the Women's Athletic Club. On Thursday afternoon,

August 3, a motor trip over San Francisco's thirty-five miles of boulevards is provided. On Friday evening, August 4, the Commissioners will be entertained at dinner at the Commercial Club, and on Saturday, August 5, it is proposed to take the Commissioners and their ladies on a trip to Mt. Tamalpais and Muir

Woods, with a luncheon at the Tavern on the moun tain.

During the week of the American Bar Associa tion meeting social activities will be numerous. In addition to the luncheon on Tuesday, August 8, of the Conference of Bar Association Delegates, and the din ner of the Judical Section on the evening of Tuesday, August 8?both of which events will be at the Fair mont Hotel?there will be the President's reception at the Fairmont on the night of Wednesday, August 9; a tea for the visiting ladies under the auspices of the local Ladies' Reception Committee at the Fair

mont on Wednesday afternoon, August 9, from 3 :30 to 6; a motor trip around San Francisco for the dele gates and their*ladies on Friday afternoon; and the annual dinner of the Association in the Palace Hotel

Palm Court, and the dinner to the ladies in the Con cert Room of the Palace, on Friday evening.

The entertainment of the visitors will come to a

fitting close with an all-day trip to the beautiful red wood grove of the Bohemian Club on the Russian River in Sonoma County, where a lunch will be served in the out-door dining room, and a musical program

will be rendered by members of the Bohemian Club in the forest auditorium.

From present indications, this will be the largest convention in point of attendance in the history of the American Bar Association. It is expected that be tween 1750 and 2000 visitors and delegates will be present, notwithstanding the distance of California from the older centers of population in which it has been customary to hold these meetings.

The bar of the Pacific Coast is glad of the op portunity that will be afforded them to meet and know their professional brethren of the East and Middle West and to make it apparent to them that there is on this coast a desire to assist in the study and solution of the problems that confront the nation, to promote the solidarity of the bar of the nation, and to increase and extend its influence.

To the local committee great credit is due for the painstaking manner in which it has fulfilled its duties. The Chairman, Beverly L. Hodghead, has devoted a large measure of his time during the past six months to the work of the committee?in which he has had the splendid assistance of Charles S. Cush ing, Warren Olney, Jr., F. M. Angellotti, Edgar D. Peixotto, Edward F. Treadwell, T. T. C. Gregory, of San Francisco, and Bradner W. Lee, Frank James and Charles W. Chase, of Los Angeles.

To the bar of the United States and to the dis tinguished judges and members of the legal profes sion from elsewhere, the lawyers of the Pacific Coast extend a heartfelt greeting and welcome. We hope that your stay among us will be pleasant and profitable, that you will be both entertained by your sojourn among us, and that you will return to your homes with a deeper appreciation of the power and purposes of the organized lawyers of the country, and a larget knowledge of the problems that confront those of us who are so fortunate as to live in "the region of the Pacific," and particularly in California.

Meeting of Reception Committee

Gurney E. Newlin, chairman of the Reception Committee, the membership of which was published in the July issue, has called a meeting on Tuesday,

Aug. 8, at 3 p. m., in Room A of the Palace Hotel. This is a very important meeting. The committee will there confer as to its duties in connection with the forthcoming meeting of the Association.

(Continued on page 515) 487

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Entertainment at San Francisco Meeting 515

upon this "turn over," but only upon a gain, if any, which has resulted. In this innate characteristic of an income tax consists its chief merit. Generally speak ing, the faculty or capacity of a taxpayer is most ac

curately measured by the amount of his gain or income

during a given period. To recall the hardware merchant with his total

counter receipts or the electric lighting company with its gross receipts, it is obvious that these gross receipts, or, in other words, this "gross income" very largely represents an outlay of capital. To the extent that this is true such "gross income" cannot be taxed under the Sixteenth Amendment. When we have subtracted from the "gross income" those deductions of cost and expenses which are necessary in order to leave only true gain without impairment of capital, the result, if a gain be shown, is what we call net income. This and

this only is taxable under the Sixteenth Amendment. ?ach income tax act passed by Congress since the

adoption of the Sixteenth Amendment is confirmatory of the position presented. In each of these Acts Con gress has specifically declared that it was taxing only net income.

It may not be amiss, though a little beyond the strict title of this discussion, to point out in particular two ways in which statutory income may attempt t? exceed constitutional income. Congress in its income tax acts declares how net income should be arrived at,

?first by totaling certain receipts, and then by sub tracting certain deductions. Should the Act, or the

interpretation of the Act by the Treasury Department, either require the inclusion of improper receipts, or fail to provide for a necessary deduction, the result if

permitted, would be a bump on the constitutional in come circle. Such a disfigurement would not stand.

Entertainment at San Francico Meeting (Continued from page 487)

Notice to Members of the Bar from the Pacific Coast States

At the request of the several State Bar Associa tions and members of the Bar of the Pacific Coast States, a meeting of all members of the Bar of those States will be held on Thursday, August 10th, at 4:30 p. m., in the Native Sons Building, San Fran cisco, to consider applying to the Supreme Court of the United States for a special rule governing the hearing of Pacific Coast cases, so as to provide for fixed dates so far as possible, and avoid unnecessary loss of time to lawyers in going to Washington con cerning cases there pending. The situation which calls for such action is set out in the following letter recently addressed by Charles H. Carey, President of the Oregon Bar Association, to the presidents of the State Bar Associations west of the Rocky Moun tains :

Dear Sir: You are of course aware of the hardships attending the present method of setting cases for hearing in the

Supreme Court of the United States which falls upon lawyers residing upon the Pacific Coast who have such cases to argue. While counsel upon this coast are most willingly kept advised by the Clerk of the Court as to the approach of hearing, his opinion as to the date is always by an estimation.

Assuming that it be correct, the very shortest we must give for traveling is four days, and to that should be added two days against possible delays on the way, and allow three days more or less against a possible accelera tion of the calendar. We are, in short, accustomed to start for Washington, D. C, at least nine days ahead of the expected day of the hearing.

After departure there frequently occurs consider able slowing of the calendar by unexpected extensions of arguments or by cases argued which it had been thought would be submitted on briefs. This feature alone will sometimes add three or four days' delay after our arrival.

It will thus be seen that if everything happens in what may be called ordinary course, we consume in going and coming approximately sixteen days, and it is obvious that no certain arrangement about our business at home can be made with sufficient accuracy that we may take up immediately on our return matters of great impor tance.

Another frequent delay occurs in the necessity for assigning specially for argument or advancing upon the calendar cases not foreseen in that

respect by the clerk. These advances not only add their own time to the delay, but have freouently the unhappy effect of crowding our

own cases past the day of a recess, whereupon we are in the very sorry situation of either having to return to our homes and abandon the argument entirely or of lingering in Washington at great loss and inconvenience two or three additional weeks.

It is not necessary to cite instances of cases of great inconvenience, because they are well known, and sub

stantially everybody who has attended the Supreme Court has had his own. We believe, however, that a method might be found for remedying this situation. Our suggestion is that the cases for regions west of the

Rocky Mountains be grouped and assigned for days cer tain in the calendar. The most convenient time could be determined after the court had concluded it would grant this relief, the principal thing at this time being to see if we cannot unite the bar of the several states west of the Rocky Mountains in a common purpose to attempt to secure from the Supreme Court a rule that will give us a fixed place on the calendar.

The matter might properly be considered by members of the Pacific Coast bar attending the American Bar Association meeting at San Francisco' in August. If this meets general favor by the various states and local asso ciations, I will ask the Secretary to place it on the Cal endar at the San Francisco meeting for conference and and action.

About the Program The complete programs for the regular meet

ings of the Association and of its various allied and subsidiary bodies were printed in the July issue. The only matter which calls for special no tice in this connection is certain additional details as to the meeting of the National Association of Attorneys-General which have come to hand. On Monday, Aug. 7, at a morning session addresses will be made by Harvey N. Cluff, Attorney-General of Utah, on "State Ownership or Title to the Beds of Navigable and Non-Navigable Lakes and Streams;" L. L. Thompson, Washington, on "State Sovereignty and Treaty-Making Powers"; Clifford L. Hilton, Minnesota, on "The Crime Problem;" James E. Markham, Assistant Attorney-General, Minne sota, on "The Pursuit of the Fugitive." On Tues day at a morning session addresses will be made by Byron S. Payne, South Dakota, on "Law En forcement and Respect for Law;" W. S. Webb, Cali fornia, on "Prohibition of Land Ownership by Aliens Ineligible to Citizenship;" John W. H. Crim, Assistant Attorney-General of the U. S., on "Fed eral and State Cooperation in Law Enforcement."

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