public accountant. The House bill further provided that the salary of the chairman should be $8,000 per annum, and of the other members $7,000 per annum. The Senate amendment reduces the membership of the Board to one person, with a salary of $7,500 per annum, with the requirement that such person be an attorney in active practice of law in the District of Columbia for at least 5 years next preceding his appointment. The conference report adopts the Senate amendment with the following change, namely: That the member of the Board shall be in active practice of law for at least 10 years next preceding his appointment.

Amendment No. 38: The House bill (which established a board of tax appeals of three persons) provided that upon disqualification of one of the members the Commissioners may appoint a person in the stead of such disqualified member. The Senate amendment (which establishes a board of one person) eliminates the disqualification provision. The conference report adopts the Senate amendment.

Amendment No. 43: The House bill imposed a tax of 50 cents a barrel on all beer sold by a holder of a manufacturer's or wholesaler's license. The Senate amendment exempts from such taxation beer which is purchased from a licensee under the act. The conference report adopts the Senate amendment.

JACK NICHOLS,

EVERETT M. DIRKSEN, Managers on the part of the House.

O

75TH CONGRESS HOUSE OF REPRESENTATIVES 3d Session

{

REPORT No. 2275

SEVENTY-FIFTH ANNIVERSARY OF THE BATTLES OF CHICKAMAUGA, LOOKOUT MOUNTAIN, AND MISSIONARY RIDGE; AND COMMEMORATE THE ONE-HUNDREDTH ANNIVERSARY OF THE REMOVAL FROM TENNESSEE OF THE CHEROKEE INDIANS

MAY 5, 1938.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed

Mr. TURNER, from the Committee on Military Affairs, submitted the

following

REPORT

[To accompany H. J. Res. 667]

The Committee on Military Affairs to whom was referred the resolution (H. J. Res. 667) to authorize an appropriation to aid in defraying the expenses of the observance of the seventy-fifth anniversary of the Battles of Chickamauga, Ga., Lookout Mountain, Tenn., and Missionary Ridge, Tenn.; and commemorate the one-hundredth anniversary of the removal from Tennessee of the Cherokee Indians; at Chattanooga, Tenn., and at Chickamauga, Ga., from September 18 to 24, 1938, inclusive; and for other purposes, having considered the same, submit the following report thereon, with the recommendation that it do pass with the following amendments:

Page 3, line 10, strike out the first period, insert a comma and the words "and who shall serve without compensation".

Page 4, line 5, strike out "the chair", all of lines 6 and 7, and insert "Congress".

This matter has been taken up with the Director of the Budget, and he advises there will be no objection to the same.

This celebration is to be national in its scope. Already the citizens of Chattanooga have perfected an organization and appointed a national commission to cooperate with them in 28 different States. They appointed a national commission of governors of 28 States, whose sons engaged in these battles during the Civil War.

The purpose of this commemoration may in short be stated as follows:

(a) To commemorate the seventy-fifth anniversary of the Battles of Chattanooga, Lookout Mountain, Missionary Ridge, Wauhatchie, and Chickamauga;

(b) To commemorate the one-hundredth anniversary of peace between the pioneers of Tennessee, Alabama, and Georgia, and the Cherokee Indians;

(c) To commemorate the one-hundredth anniversary of the founding of the city of Chattanooga.

Aims of the Commemoration:

(a) To give to Chattanoogans an opportunity to express their civic interest in the progress of their city and to welcome the people of the Nation to one of the Nation's most historic spots;

(b) To give to the peoples of the 28 States whose sons lie buried in the Chickamauga-Chattanooga National Cemetery, an opportunity to pay homage under appropriate circumstances to their heroic dead; (c) To afford the Government of the United States an opportunity to show the people of the Nation, in a dramatic and impressive manner, the sacrifices that men made to the end that America might remain one Nation and one people;

(d) To make the people of the Nation more conscious of their obligation to the first Americans, the American Indians, to the end that the injustices that were inevitable in the march of progress, might be fused in the caldron of a common country for a common democracy; (e) That through the effectuating of these aims and purposes in a spectacular and fitting manner, there might be brought home to thousands of Americans a greater appreciation of their blood-bought heritage of strength and power. Thus, they may realize more fully that that strength and power must be protected and preserved by their vigilance and readiness to make the sacrifice of life and fortune that is the inescapable price of liberty and freedom in a world divided into dictatorship and democracy.

The people of Chattanooga are ready to subscribe $50,000 from private funds, to the attainment of these purposes. Also the Governments of Chattanooga and Hamilton County, Tenn., are ready to subscribe all that their limited resources will allow, and the State of Tennessee has promised to contribute whatever money the Governor may have the authority to disburse without special legislation.

Mr. L. J. Wilhoite, a leading citizen of Chattanooga, who is very much interested in this celebration, appeared before our committee and made the following statement, which we quote:

For several months a group of Tennesseeans, headed by Col. R. L. Moore, father of Grace, Tennessee's golden-voiced songbird, and His Excellency Gordon Brown, Tennessee's Governor, have cherished the ambition to give to the people of the Nation an opportunity to pay homage, in a fitting and appropriate manner, to the patriots of the Blue and the Gray, who laid down their lives upon the battlefields of Wauhatchie, Missionary Ridge, Lookout Mountain, Chattanooga, and Chickamauga.

In pursuance of that ambition, these gentlemen recently communicated their thoughts to the Governors of the following 28 States, whose sons lie buried in the valleys and on the hillsides of beautiful Chattanooga-Chickamauga National Cemetery: Indiana, Maryland, Michigan, Texas, Georgia, Tennessee, Pennsylvania, Ohio, Virginia, Kentucky, Wisconsin, Arizona, Massachusetts, Illinois, North Carolina, South Carolina, Arkansas, Louisiana, New York, Iowa, Kansas, Florida, Alabama, Mississippi, Vermont, and Connecticut. In the few weeks that have elapsed since this was done, telegrams and letters have been received from 21 of those 28 Governors, unreservedly endorsing the idea, offering to cooperate with the congressional

Representatives of their respective States in making the commemoration genuinely national in its scope, and agreeing to render such other aid as they might be able to give.

Excerpts from a few of these assurances of interest and support will serve to show, we believe, the deep interest of these 28 States in this movement to remember, and never forget, the heroes who gave not only their best, but all, to the end that we of this generation and succeeding generations might have, as they saw it, a richer heritage of peace and happiness than they themselves had known.

Governor of Indiana:

In view of the fact that soldiers of Indiana gave so much in bravery and blood upon the battleground at Chattanooga and Chickamauga, I think it fitting that Indiana should cooperate in every way possible with the national commission for the commemoration of the seventy-fifth anniversary of the battles.

Governor of Kentucky:

It will be a pleasure for me to render such assistance as lies within my power in making successful the laudable efforts to approximately commemorate the seventy-fifth anniversary of the Battles of Chickamauga, Lookout Mountain, and Chattanooga.

Governor of Wisconsin:

I shall appreciate receiving from time to time information with respect to the progress of your plans, with a view to knowing what part Wisconsin can play in making them a success.

Governor of Arizona:

Tennessee is the birthplace of my mother and all of my people on her side. She lived on the scene of the Battle of Missionary Ridge. You can therefore understand my deep interest in your plans to commemorate the seventy-fifth anniversary of the Battles of Chattanooga, Chickamauga, and Missionary Ridge.

These expressions of deep and sincere interest indicate that America, despite the strains and stresses incident to the playing of an honorable part in a troubled world, has not forgotten its heroes of the past and would welcome an opportunity to make a pilgrimage to a shrine as sacred as the Battlefields of Chickamauga and Lookout Mountain. In perhaps 2 or 3 brief years now, taps will have sounded for the last of the survivors of the conflict which we would commemorate, for even the sons and daughters of those survivors are approaching the evening time of life and they too will soon join their fathers in the last round-up. We cannot but believe that thousands of these sons and daughters would love to lay a wreath upon the graves that dot the hillside of restful Chattanooga-Chickamauga National Cemetery.