Document 0LK53jO9b9GZbyD8qpe3eqeEM

INDUSTRIAL REVIEW Published by the ^------------------------ Illinois Manufacturers^AcSS^giStfon 120 S. La Salle Street, Chicaffo^Hluipis Jj Vol. 9 ----------------------------------------------------------------------------------------------------------------------- TMFEnBnRIU7A,nR'Yr, 1936 ------------------------------ ^^^^Vlifile^Number 105 Special Session of Legislature Called to Consider Legislation Relating to Occupational Diseases, Health, Comfort and Safety and Changes in Blower Act overnor hornerhas called G a Third Special Session of the Illinois General Assembly which began Wednesday, February 6. This session will run concurrently with the first and second special sessions which now have been in progress for several weeks. Items to be considered in this Third Special Session which are of impor tance to industry relate to bills provid- - ing for remedies in occupational dis ease situation; legislation relating to health, comfort and safety; and meas ures making certain changes in the Illinois Blower Act. A digest of the principal provisions of these several bills is subjoined. Copies of any or all of these measures will be sent to members upon request to our Chicago or Springfield offices. It has not been feasible for the Association to send copies of these measures to members at an earlier date because the bills were not in form for submission to the Illinois Legislative Reference Bur reau at Springfield until late Tuesday evening, February 4th. As a matter of fact, it is probable that some changes will still be made by the Legislative Reference Bureau before the bills are finally submitted to the legislature. However, as indicated above, copies of the bills as submitted to the Legis lative Reference Bureau will be sent to our members upon request. These measures are the result of ex tended consideration of this entire subject matter by the Occupational Diseases Committee of the Association under the chairmanship of O. E. Mount. This committee was appointed by the President of the Association early in 1933 to study the occupational diseases problem with a view to deter mining what remedial legislation was necessary in the state, to bring about an equitable and practical system, gov erning the rights, duties and liabilities of employers, employees and insurance carriers with respect to such diseases. At the time the committee was ap pointed. employers in the state were being flooded with damage suits, most of which were predicated on silicosis, asbestosis, and a .variety of real and fancied lung afflictions. Some of these suits were meritorious, but to a large extent they were stirred up and solic ited by ambulance chasers for unethical lawyers who, with the aid of doctors of like ilk, developed what for a time Legislative Situation at Springfield There are now three special sessions of the Illinois General Assembly Tun ing concurrently. The first special session covers the subjects of old age pensions, unemployment insurance, etc. The second session relates to un employment relief, and the third, which has just been called by the Gov ernor, covers the subject of occupa tional disease legislation, and several other items which are not of direct importance to industry. The status of the unemployment in surance legislation remains unchanged. An unsuccessful effort was made to pass this measure in the State Senate on January 7th. Insufficient votes were secured. Senator Lee, sponsor of the bill' in the Senate, secured the consent of the Senate to postpone con sideration of the bill. Therefore, he is in position where he can call the bill up at any time for reconsideration. A companion bill is on second reading in the House of Representatives. It is in position where it could be ad vanced at any time. The Association is carefully watching this legislation and will promptly advise its members in event any further efforts to enact the measures into law are made. The subject of occupational disease legislation is treated elsewhere in this issue. The Association is represented at Springfield at all sessions of the legis lature by Allan T. Gordon, Director of our Legislative Bureau, and other members of our staff. Detailed infor mation regarding any measures pend ing at Springfield can be secured by communicating with our Chicago or Springfield offices. was a flourishing racket. The uneth ical lawyers and doctors, and not the employees themselves, profited from these suits. The committee has devoted its activ ities exclusively to the development of adequate and comprehensive occupa tional disease legislation for the state, and it has actively and conscientiously continued its efforts to this desirable end during the past year. It has had the whole-hearted cooperation of mem ber companies of the Association, which companies have placed at the disposal of the committee the services of legal, medical, engineering and lay members of their organizations. It has also received the cooperation and as sistance of a number of the most out standing legal, medical and lay au thorities on the subject of occupational diseases in this country. : Measures Carefully Studied Careful study and consideration has been given to occupational diseases acts which have been enacted by vari ous states in this country and by for eign countries; and in our study- of these various acts especial efforts nave been made to determine what has proven satisfactory in actual operation from the standpoint of both employers and employees. As soon as the first draft of a pro posed act was approved by the com mittee, a copy of such measure was delivered to the representatives of la bor for their consideration. We hoped that an agreed bill might be developed and introduced at the 1935 regular ses sion of the Illinois General Assembly. The representatives of labor, however, introduced their own bill, which action placed us under the necessity of intro ducing our bill. Both bills were re ferred to the House Judiciary. Com mittee, and by that committee in turn to a special sub-committee. The sub committee conducted many hearings. Shortly before the end of the regular session, the Illinois Director of Labor requested representatives of employers and labor to confer in an effort to de velop an agreed bill. The widely di vergent views of the two groups ren- PLEASE PASS THIS BULLETIN DOWN THE EXECUTIVE LINE 1 dered agreement impossible in the limited time available. cupational disease. If such a measure had been enacted into law, Illinois em The bill finally reported to the ployers would have been obligated for House by the Judiciary Committee was claims for so-called occupational dis considered basically unsound by this eases which were not in fact related committee. We accordingly opposed to employment. We would have had its enactment and, fortunately for Illi a recurrence of conditions which ex nois industry, it failed of passage. The situation with respect to the liability of employers for occupational diseases has undergone radical change during the past year. The decision of the Supreme Court in April, 1935, holding portions of the existing Occu pational Diseases Act unconstitutional, and the subsequent decision of the Appellate Court in July, 1935, holding 'that no common law right of action exists in this state for occupational diseases, stopped the flood of damage suits against employers. As a result of these decisions hundreds of silicosis claims have been filed with the Indus trial Commission on the theory that isted in New York State, where, under a law enacted there comparable to the so-called "wide-open" proposal just referred to, many New York employ ers were obliged to close down their plants and many others were unable to secure insurance except at prohibi tive rates. The Illinois Manufacturers' Associa tion was, therefore, obliged to intro duce its own occupational diseases bill. Both measures, i.e., the so-called "wide-open" bill, sponsored by organ ized labor, and the measure sponsored by our Occupational Diseases Commit tee were referred to the Judiciary Committee of the House of Represen under further court decisions such tatives and by that committee to a claims would be held compensable un sub-committee. der the existing law. No one is in po The committee has had a large num sition to predict with certainty the out ber of meetings. In fact the commit come of these claims. The situation, tee has met almost continuously since therefore, remains chaotic. No intelli the date upon which it was called to gent person considers that such a sit gether by the Industrial Commission uation will be permitted to continue in September of last. year. As indi Constitutional laws providing a logical cated above, the bills were not in final solution can, will, and should be en form for submission to the Legislative acted. Unconstitutional laws should Reference Bureau until the night of and must be eliminated. Tuesday, February 4th. The governor, recognizing the wide The decision of the Supreme Court spread interest and gravity of the sit of Illinois holding portions of the Oc uation, in the early part of September, cupational Diseases Act unconstitu 1935, arranged for a conference of rep tional in effect invalidated the principal resentatives of labor and employers features of the Illinois Act pertaining under the chairmanship of Hon. Peter to rules and regulations providing for {. Angsten, chairman of the Illinois ndustrial Commission. This confer ence was called by the governor for "Health, Safety and Comfort" in Illi nois industry. The proposed legisla tion relating to that subject, which is the purpose of endeavoring to develop a part of this program and a digest of agreed legislation providing for the which is subjoined, represents the con prevention of, and compensation for, clusions of the committee as the most occupational diseases. , practicable and least objectionable Ever since the Workmen's Compen plan that is available under all existing sation Act was placed on the Illinois circumstances. Statute Books in 1918, it has been cus The changes in the Blower Act, tomary for representatives of labor and which are also contemplated by this industry to undertake to agree to such series of bills, are the result of exten amendments in said act as seemed sive study by a group of engineers necessary or expedient for considera s identified with representative member tion at succeeding sessions of the leg firms. It was the conviction of the islature. These joint conferences members of that group that the pres through the years between representa ent laws relating to that subject are tives of labor and industry on the sub indefinite and involved and could not, ject of proposed changes in the in many instances, be conformed to in Workmen's Compensation Act were practical operation. This . proposed ordinarily initiated by the Illinois In measure relating to this subject is in dus t r i a 1 Commission. Accordingly, tended to more clearly define the rights pursuant to such custom the Occupa and liabilities of employers in connec tional Diseases Committee of the As tion with this subject matter, pending sociation when it had completed the further treatment of this subject by the first draft of a proposed bill recom Industrial Commission pursuant to the mending changes in the law relating authority given to the Commission to that subject matter submitted a copy under the terms of the Health. Com of such measure to representatives of fort and Safety Act. labor for their consideration. This was As indicated above, the various done early in 1935, shortly after the measures included in this proposed Illinois General Assembly had con legislation are the result of extended vened in regular session. This action consideration of our Occupational was taken with the hope that an agreed Diseases Committee over a period of bill might be worked out and enacted several years. In this activity we have at the said regular session. The repre had the assistance of all of the other sentatives of labor, however, intro principal employing groups in Illinois, duced their own bill, bringing all so- all of whom we are informed are in called occupational diseases under the sympathy with and have endorsed this Workmen's Compensation Act under program. what was commonly referred to as the This legislative program has also re "Wide-open" clause. There was no ceived the careful consideration of the definition of what .constituted an oc Illinois Industrial Council and our Board of Directors and has the unani mous approval of both of those groups. We shall be glad to undertake to answer inquiries from our members re garding any features of this program upon which they desire additional in formation. Digest of Bills The following is a brief digest of the five Bills: 1. The first Bill is for a Workmen's Occupational Diseases Act. This is a Bill covering the. subject of liability of employers for injuries or deaths resulting from diseases. It pro vides for an elective compensation lia bility, with a liability for damages im posed on non-electors. Section 3 of the Bill provides for liability for damages to an employe who has sustained injury to health, or death, by reason of a disease con tracted or sustained during the course of his employment and proximately caused by the negligence of the em ployer, unless the employer shall have elected to pay compensation as pro vided in Section 4 of this Bill. In con nection with the liability for damages of non-electing employers, the Bill provides that the violation by any em ployer of any effective rule or rules made by the Industrial Commission pursuant to the Health and Safety Act, or the violation by the employer of any statute of this State intended for the protection of the health of employes, shall constitute negligence. This Sec tion further provides for the period in which actions for damages must be commenced and removes the common law defenses of the employer. Section 4 provides that any em ployer may elect to provide and pay compensation according to the provi sions of this Bill for disablement or death resulting from occupational dis eases. The Bill provides for the method of making the election, and further provides, that employers elect ing may have the right to elect out from under the Act on October 1st, 1937, and on each October 1st for four years thereafter, providing, however, that an employer who has elected to come under the compensation provi sions of the Act, then has elected not to be under them, and has subse quently elected again to come under the Act, shall not have the right to anv further elections. The employes of any employer who has elected to be bound by the com pensation provisions of the Act have the right not to be so bound. Unless an employe files notice to the contrary within thirty (30) days after the elec tion by the employer, he shall be deemed to have accepted the compen sation provisions of the Act. The Bill defines an occupational dis ease as follows: "Section 6. In this Act the term `Occupational Disease' means a dis ease arising out of and in the course of the employment. Ordinary dis eases of life to which the. general public is exposed outside of the em ployment shall not be compensable, except where the said diseases fol' low as an incident of an occupational disease as defined in this section. "A disease shall be deemed to 2 PLEASE PASS THIS BULLETIN DOWN THE EXECUTIVE LINE arise out of the employment, only if there is apparent to the rational mind upon consideration of all the circumstances, a direct causal con nection between the conditions under which the work is performed and the occupational disease, and which can be seen to have followed as a natural incident of the work as a result of the exposure occa sioned by the nature ot the employ ment and which can be fairly traced to the employment as the proximate cause, and which does not come irom a hazard to which workmen 'would have been equally exposed outside of the employment. The disease must be incidental to the character of the business and not independent of the relation of em ployer and employee. 'The disease need not to have been foreseen or expected but after its contraction it must appear to have had its origin in a risk connected with the em ployment and to have flowed from that source as a rational conse quence." The Bill defines disablement as fol lows : " `Disablement' means the event of becoming disabled'from earning full wages at the work in which the em ployee was engaged when last ex posed to the hazards of the occupa tional disease by the employer from whom he claims compensation, or eqqal wages in other suitable em ployment; and `disability' means the state of being so incapacitated." The Bill further provides that no compensation shall be payable for oc cupational diseases unless .disablement occurs within one year after the last day of the last exposure to the haz ards of the disease, except, in c^ses of occupational diseases caused by the inhalation of silica dust or asbestos dust, and in such cases within three years after the last day of the last exposure. ' The Bill further provides that the employer liable for compensation shall be the employer in whose employment the employe was last exposed to the hazard of the occupational disease claimed upon regardless of the length of time of such last exposure, except that in the cases of silicosis and asbes- tosis, the exposure during a period of less than sixty (60) days after the ef fective date of the Act shall not be deemed a last exposure. The provisions relating to amounts of compensation, and to procedure are incorporated in the Bill in the same language, and by the same section numbers, as they are contained in the Illinois Workmen's Compensation Act. The Bill, if enacted, shall take effect on October 1, 1936, and shall be ad ministered by the Industrial Commis sion. Health and Safety Bill 2. The second Bill is the Health and Safety Bill. This Bill vests in the Industrial Commission the power to make rea sonable rules to provide reasonable protection to the lives, health and safety of employes. The power of the Industrial Com mission to make rules is limited to the following purposes: (a) The proper sanitation and ven tilation of all places of employment to guard against personal injuries and diseases. lb) The arrangement and guarding ot machinery and the storing anu p,acing ot personal property to guaru against personal injuries and diseases. v.cj me prevention oi personal ui- ju.ics and diseases by contact wiui any poisonous or aeieicnous materials, uusis, vapors, gases or tumes. vuj a ne prevention oi personal in- Junes <uiu uiseases causeu i>y expos ure io aniiiciai auuospnenc pressure. jAmes ox me j.nausiriai uouumssuou auopieu m me manner proviueu in me x>m snail nave me lorce ana exieci ui iaw. inis tJill would apply to all em ployers engaged in any occupation, ousiness or emerprise m tne Stare, ex cept tarmers anu others engageu in laiming, tillage ot tne sou, or stocK laising, and to coal mining. me rules adopted Dy the Industrial commission must oe clear, plain and intenigitne, and must be unuorm anu general in tneir application. ine ism provides tnat it snail not be construeu as granting the indus trial Commission me power to maxe any -rule wnich will require tne suomission ot any plan, specmcations, or otner miormation concerning any pro posed installation, alteration, construc tion, apparatus or equipment, or in any manner regulate tne hours ot la- uor oi any employee in the State. ihe Bill sets lortn tne procedure for tne adoption ot rules by tne indus trial Commission. ine commission may either institute proceedings on its own initiative by a resolution, or upon petition signed by live employes or hve employers in a speciheu industry. The Commission shall set a date for a public hearing not less than thirtydays, nor more than ninety days, alter the date of the passage ot the resolu tion by the Commission, or the tiling of the petition. Notice of the hearing must be given at least thirty days prior to the date of hearing, by publication in a news paper of general circulation and by mailing notice to any employer and to any association of employers or of employes who have filed their names and addresses with the Industrial Com mission requesting notice of such hearings. Any interested party may submit evidence at the hearing. Upon the conclusion of the hearing, the Industrial Commission shall enter its decision in writing and send a copy of the decision to the interested par ties whose names are on file with the Commission, and a certified copy of the decision shall be filed with the Secretary of State. Within thirty days after the entry of the decision, the Industrial Commis sion may correct, modify or vacate the decision, rule or rules, and any person affected by the decision may object in writing, stating the specific grounds of his objection. Any person affected by the decision, whether he participated in the pro ceedings or not, may file a praecipe for a writ of certiorari in the Circuit or Superior Court of the County in which the subject-matter of the hear ing is situated, for review of the rea sonableness or lawfulness of the de cision or rules. The Circuit or Superior Court may confirm or reverse the decision of the Commission as a whole, or may reverse- and remand it as a whole, or may con- hrm part and reverse and remand part of the decision. An appeal from the order of the Circuit or Superior Court may be taken to the Supreme Court within forty- tive days, except as to the portions of the decision which are remanded by the Circuit or Superior Court. The Industrial Commission may fix the date that rules or decisions adopted by it shall become effective, provided tnat no such decision, rule or rules shall become effective until ninety days after entry by the Industrial Com mission, nor shall they be effective during the pendency of any proceeding for review or appeal, and upon ter mination of appeal, no decision, rule or rules shall become effective until a period of time has elapsed after the nling of the Court's Mandate equal to the period of time originally fixed by the Commission. The Industrial Commission is re quired to keep a full and complete rec ord of all proceedings, and at least once a year shall publish in printed form all of the rules in full force and effect at the time ot the publication. The enforcement of the rules is vested in the Department of Labor, with the proviso that the Industrial Commission shall not take any part in their enforcement. The Department of Labor is given power to inspect places of employ ment affected by rules, subject to a proviso that whenever any secret proc esses are used, the owner shall furnish an affidavit that he has complied with all effective rules, which affidavit shall be accepted in lieu of inspection. The Bill provides that the Depart ment of Labor shall give proper notice in regard to any violation of the Act, and any person who fails or neglects to comply with any rules adopted by the Commission after due notice is given, is guilty of a misdemeanor and subject to fine. - This Bill provides for repeal of the Health, Safety and Comfort Act, tc take effect July 1, 1937, and for the repeal of Section 4 of the so-called Basement Blower law, to take effect October 1, 1936. The Bill contains an emergency clause, and is intended to take effect immediately upon its passage. 3. A Bill to amend Sections 7, 14, and 19 of the Workmen's Compensa tion Act. The amendment to Section 7 is a re sult of the decision ol the Supreme Court in the Moweaqua Coal Company case, 360 111. 194, and adds the follow ing language to the section: "Whenever four times the average annual earnings of the deceased em ploye as provided in paragraph (a) of this Section amounts to four thou sand dollars and not more than four thousand four hundred dollars and PLEASE PASS THIS BULLETIN DOWN THE EXECUTIVE LINE 3 the deceased employe left surviving above represented the interests of our him one child under the age of six members in connection with the prep teen years the amount payable shall aration of the above measures, are: be four thousand four hundred dol lars. - OCCUPATIONAL DISEASES "Whenever four times the average annual earnings of the deceased em ploye as provided in paragraph (a; of this Section amounts to four thou sand dollars and not more than four O. E. Mount, Chairman, American Steel Foundries. L. K. Ayres, Vice-chairman, George S. Mepham Corp. thousand seven hundred dollars and Members--General the deceased employe left surviving him two children under the age of sixteen years the amount payable shall be four thousand seven hun J. R. Allen, International Harvester Co. Donald Blake, Blake Monument Co. dred dollars. E. Bernstein, Caterpillar Tractor Co. ``Whenever four times the average Major R. A. Bull, Sivyer Steel Cast .annual earnings of the deceased em ings Co. ploye as provided in paragraph (a) W. E. Crocombe, American Mangan of this Section amounts to tour thepu- ese Steel Co. sand dollars and not more than live A. M. Davis, International Silica Co. thousand dollars and the deceased J. S. Dempsey, Buda Company. employe left surviving him three or more children under the age of six teen years the amount payable shall be five thousand dollars." F. H. Elam, American Steel Foun dries. Walter Evensen, Crane Co. Andrew J. Percival, A. E. Staley Mfg. The amendment to Section 14 adds Co. the words "or assistant secretary" in \H. C. Thornton, Ottawa Silica Co. connection with certain duties ^con R. E. McEwen, Western Electric ferred on the Secretary of the Com Co. mission. A. Warsaw, Wedron Silica Co. The amendment, to Section 19 is for the purpose of taking care of the sit Members--Legal uation which might arise where a claimant misconceives his remedy and files his claim under the Occupational Disease Act when he should have tiled under the Compensation Act, or where he files under the Compensation Act when he should have filed under the David R. Clarke, Fyffe & Clarke, At torneys. J. L. Earlywine, Counsel, Illinois Steel Co. X. C. Hirth, Counsel, Owens-iiiinois Glass Co. Occupational Disease Act. The amend Members--Medical ment provides that in such event the application may be amended to assert claim for disability or death under the proper Act, and shall be deemed to have been so filed as amended on the date of the original filing, and such compensation shall be awarded as is warranted by all of the evidence. 4. A Bill to amend Section 44 of the Act in relation to the Civil Admin istration of the State government to authorize the Department of Labor Dr. J. A. Britton, Supervisor of Med ical Service, International Harvester Co. Dr. J. R. DeMotte, Chief Surgeon, Pullman-Standard Car Mfg. Co. Dr. A. M. Harvey, Chief Surgeon, Crane Co. Dr. J. H. Chivers, Personnel Director, Crane Co. Dr. C. O. Sappington, Consulting In dustrial Hygienist. through the Industrial Commission to administer the Health and Safety Act and the Workmen's Occupational Dis ILLINOIS INDUSTRIAL COUNCIL eases Act. Ross Bowles, President, East Side As 5. This is a Bill to compel the us ing of exhaust systems for removing sociated Industries, East St. Louis, 111. dust and dirt from grinding, polish J. L. Walker, Vice-President, Fox ing and buffing operations, repealing River Valley Manufacturers' Assn., the present Blower Law, and con taining an emergency clause. Aurora, 111. L. E. Roark, Peoria Manufacturers' & The Bill is to remain in effect until July 1st, 1937, by which time it is con * Merchants Assn., Peoria, 111. M. H. Ward, Alton District Manufac templated that the Industrial Com mission will have adopted rules cover ing the subject-matter. This is a Bill which was drawn by a Sub-Committee of the Occupational Diseases Committee of the Illinois Manufacturers' Association, and was introduced in the Legislature at the last General Session. It was drawn by engineers, and contains detailed and scientific re quirements to replace the present anti quated Blower Law. turers' Assn., Alton, 111. Richard W. Gass, Acting Secy., Belle ville Chamber of Commerce, Belle ville, 111. R. I. Pierce, Mfrs.' Assn, of Chicago Heights, Chicago Heights, 111. Henry Bolz, Decatur Association of Commerce, Decatur, 111. M. H. Ward, East Side Manufacturers' Assn., Granite City, 111. R. W. Jones, Will County Manufac turers' Assn., Joliet, 111. N. J. Ziener, Mgr., Kankakee Cham ber of Commerce, Kankakee, 111. Efficient Committee Service O. M. Benson, Illinois Valley Manu facturers' Club, LaSalle, 111. The Members of the Occupational E. C. Xander, Tri-City Mfrs.' Associ Diseases Committee of the Associa ation, Moline, 111. tion and of the Illinois Industrial C. S. Bather, Rockford Mfrs.' & Ship Council, which groups as indicated pers' Assn., Rockford, 111. W. E. Long, Sterling Mfrs.' & Ship pers' Assn., Sterling, 111. G. Robert Galloway, Chamber of Commerce of Waukegan, Wauke gan, 111., North Chicago, 111. C. L. Blatchford, National Metal Trades Association, Chicago, 111. H. D. Sayre, National Metal Trades Assn. Allan T. Gordon, Springfield, 111. SUB-COMMITTEE MEMBERS The members of the sub-committee, who, during the period of several months, carried on the negotiations and the detailed work associated with the drafting of the bills, are: O. E. Mount, Chairman; J. L. Earlywine, T. G. Essington, Walter E. Beebe, Dr. J. H. Chivers, Dr. C. O. Sappington and Mr. E. O. Jones. Messrs. David R. Clarke and John Harrington of the firm of Fyffe and Clarke, General Counsel for the Asso ciation, also participated in the work of the sub-committee as well as At torney Frank R. Peregrine, an author ity upon Workmen's Compensation legislation who was retained as spe cial counsel by the Occupational Dis eases Committee to assist in the draft ing of such measures. This activity on behalf of the mem bers of the Association has involved a very substantial expenditure of time, energy and funds. It is the conviction of all of those who have carefully fol lowed the progress of the work that these groups have rendered a genu inely valuable service to the employers of Illinois. South American Trade Noah Van Cleef, of Van Cleef Bros., manufacturers of molded rubber prod ucts who recently returned from an extensive trip through South Amer ica for the purpose of extending the trade of his office, says that goods manufactured in the United States en joy wide acceptance in South Amer ica. In many cases North American manufacturers have found it a decided sales advantage to ship their products bearing the same labels and markings as are used in their domestic trans actions. The average South. American considers the North American carton a trade mark or guarantee of excel lence. Mr. Van Cleef in an article in the Chicago Credit News pointed out that a handicap to the American exporter is the discrimination in the rate of ex change against the United States in favor of other nations. The Interstate Commerce Commis sion has postponed a verdict in its study of passenger fares. Some ICC officials forecast that in the near fu ture railroads will begin charging as little as 2 cents a mile for day coach and 3 cents a mile for Pullman coach rides. How Corporation taxes fall on the investor is indicated by some pertinent data in the January issue of Investor America, published monthly by the American Federation of Investors, at Chicago. 4 PLEASE PASS THIS BULLETIN DOWN THE EXECUTIVE LINE