xt7kh12v6014_204 https://exploreuk.uky.edu/dips/xt7kh12v6014/data/mets.xml https://exploreuk.uky.edu/dips/xt7kh12v6014/data/2008ms006.dao.xml Benham Coal Mines. (Benham, Ky.) 151.0 Cubic feet 302 Boxes The Benham Coal Company records (151 cubic feet, 302 Boxes; dated 1911-1973) focus primarily on the early years of Benham Coal through the 1940s, including office files, Employee Benefits Association records, files on accidents and safety, and photographs. archival material English University of Kentucky This digital resource may be freely searched and displayed.  Permission must be received for subsequent distribution in print or electronically.  Physical rights are retained by the owning repository.  Copyright is retained in accordance with U. S. copyright laws.  For information about permissions to reproduce or publish, contact the Special Collections Research Center. Benham Coal Company Records African American coal miners--Kentucky--Harlan County Coal miners--Kentucky--Harlan County Coal mines and mining--Appalachian Region Coal mines and mining--Appalachian Region--History. Coal mines and mining--Kentucky--Benham--History Company towns--Kentucky--Benham 1937-1939 text 1937-1939 2015 https://exploreuk.uky.edu/dips/xt7kh12v6014/data/2008ms006/2008ms006_19/2008ms006_19_9/18719/18719.pdf 1937-1939 1939 1937-1939 section false xt7kh12v6014_204 xt7kh12v6014 _ ._ Z WISCONSIN STEEL COMPANY
XR *Mr. J. C. Ballard, Auditor DME October 26, 1937
D§M M%T Wisconsin Steel Company, Inc.
°Rwm“S Benham, Kentucky
SOCIAL SECURITY TAXES -
§.?EL1E§’,... 1937 EXTRA COMPENSATION
Dear Sir:
The total amount of 1937 Extra Compensation payable to
employees, whether left on deposit or taken in cash, must be
considered as October 1937 wages and as such it is subject to
Social Security taxes and Federal and State income taxes.
You have already been instructed as to the accounting
for 1937 Extra Compensation, and this letter will be confined
to instructions governing the reporting for Social Security
taxes in connection therewith.
In our letter of October 20, 1937 we requested and out-
lined special statements for reporting ”Extra Credits - 1936
Extra Compensation" for Social Security tax purposes. You will
also be required to prepare similar statements for 1937 Extra
Compensation.
You are already familiar with statements of this kind,
and instead of repeating instructions given in our letter of
October 20, 1937 mentioned above, we shall enumerate the changes
which will be necessary to adapt the models given in that letter
to meet the requirements for reporting 1937 Extra Compensation.
1. Change the heading of both statements to show that
they relate to 1937 Extra Compensation.
2. Change the word "credits” in the various deduction
items to read ”Amounts Payab1e."
3. Deduction No. 2, ”Credits to Pensioners" will be
omitted from both statements for 1937 Extra Compen-
sation. If a payment is made to a pensioner who
retired at age 65, his payment will of course be
excluded on the Federal Old Age Benefit statement
because of his having attained that age, but pay-
ment to such an employee is taxable under Unemploy-
ment Insurance laws, regardless of his age. Also,
payments made to pensioners who have not yet attained
age 65 at October 31, 1937 are taxable for both pur-
poses.

 Page #2 October 26, 1937 ,
For the purpose of these statements, all 1937 Extra.
Compensation to employees, whether on the "active" or the
”1nact1ve" list, will be reported in one total. The copy of
these lists of employees will carry the supporting detail for
these statements and should be preserved for use in case of
Federal or State audits.
Very truly yours,
‘ WISICONSIN STEIll.V.C`OMPANY
_ y Auditor

 JOnL l;I‘:ES
__l____#_#Q__#__4_WORKS
Mrs. T. F. Roberts,
1514 Churohman ove., §@Vgmbgy ll 19577
Indianapolis, Ind.
Dear Kadam:
This is to infcrm you that under the International Harvester Co:;any's
Extra Gonponsaticn Plan io? l;o7, you have qualified for participation in the
distribution of extra oomrensaticnr
Qualification to participate depends on service requirexent: defined
in the ?lan which mat cnno¢;c;d to tie t glwyeo sono months ago While you are
not on the active liat o; ;;;lcjoo at the procont time, your pact service has
been jndwod worthy of this ccizidz ation and when future condition: ycrait, you
will be considered for rc~onglog;ont.
We are sending to you herewith a printed form, in duplicate, on which
we have indicated in colryn (L) tre full amount of Extra Compensation you are
entitled to receive for the year lQ;T,
We suggest that you road tie form carefrlly so that you will have full
knowledge of your riylts with reference to the disposition you nay make of the
amount due you.
In accordance with the Social Security Act we have dodvotod one per
cent (l%) of the asount duo you, therefore, the net amount you are entitled to
withdraw or leave on deposit is shown in column (4).
Please indicate in column (5), on both copies, what amount you wish
the Company to deposit in the bank for your account, and in column (5) the amount,
if any, you wish to withdraw. You should then sign the original form on the
line provided for signature and return it to the Company in the enclosed envelope.
Your signature on the ori;inal must correspond with your signature in the Employ-
ment Department. You should separate the form marked (Duplicate) from the one
marked (Original) and keep the duplicate in your possession as a definite record
of the transaction.
If the whole matter is not entirely clear to you, may we suggest that
you get in touch with the Employment Manager, who will be glad to explain it
more fully or answer any question which nay arise;
INTERNATIONAL HARVESTER COMPANY
and AFFILIATED COMPANIES
y¤\::"l’gD
Msn

 G
(INCORPORATED} _
IBO Noam Mncn-MGAN Avswus
CHICAGO, USA
OFFICE OF THE TREASURER   s 6,  
Mr.J. C, Egllsrd, And.,
Coal iiinéiz,
Benhem, Ky.
EXTRA COMPENSATION
ESTATE OF P. F. h>?EnTb .·`_ DECEASED
Dear Sir:
We are in receipt of disposition card for the above
captioned estate, indicating that he/she was entitled to receive
extra compensation for the year l937, but who died during the year.
In this connection we wish to advise that it will be
necessary for you to make an investigation similar to the ones
you make for the Employos‘ Benefit Association to ascertain the
names and addresses of the heirs at law to the decedent's estate.
We suggest you use For this purpose the same form as that used
by the Employes' Benefit Association, striking out "Emplayes’
Benefit Association" and inserting "Extra Compensation for l937".
This report should be submitted in affidavit form and
mailed to J. G. Christie, l3O North Michigan Ave., Chicago, Illinois.
Yours very truly,
INTERNATIONAL HARVESTER COMPANY,
_ A. B. Keller, — Treasurer,
 ’ ` ` A T  ’‘'i” `  

 (INCORPORATED)
IBO Nome MICHIGAN Avenue
CHICAGO, USA
OFFICE OF THE TREASURER IJQL O r` , lick/7
TTT. J . U. Bgallétrrl, _A:_w.L.,
CmQ.Yhmm,
Benhsm, Ty.
EXTRA COMPENSATION
temps or ‘°D· ?**¥°*‘* Dtcmsen
Dear Sir:
We are in receipt of disposition card for the above
captioned estate, indicating that he/she was entitled to receive
extra compensation for the year 1937, but who died during the year.
In this connection we wish to advise that it will be
necessary for you to make an investigation similar to the ones
you make for the Employee' Benefit Association to ascertain the
names and addresses of the heirs at law to the deoedent‘s estate.
We suggest you use for this purpose the same form as that used
by the Employee' Benefit Association, striking out "Employes'
Benefit Association" and inserting “Extra Compensation for l937".
This report shnuld be submitted in affidavit form and
mailed to J. G. Christie, 180 North Michigan Ave., Chicago, Illinois.
Yours very truly,
INTERNATIONAL HARVESTER COMPANY,
A. B. Keller, — Treasurer, _
“YT"° ’ A H Jy’.. , .
By J » u_ .._. .{ : .· *

 G
{INCORPORATED)
IBO Noam M¤cH¤eAN Avenue
C H I CAG O, U S A
OFFICE OF THE TREASURER LOC' (Tl, lyl-(93;;;
lku.T. C. B;Elerd, Amd.,
Coal Vines,
Bonham, Ky.
EXTRA COMPENSATION
ESTATE Op HOYf.;;l: ;iv1`;.LlQlZ*`£Ii DECEASED
Deer Sir:
We are in receipt of disposition card for the above
ceptioned estate, indicuting that he/she wss entitled to receive
extra compensation for the yeer l937, but who died during the yeer.
In this connection we wish to advise that it will be
necessary for you to make sn investigation similer to the ones
you make for the Employee' Benefit Association to ascertain the
names and addresses of the heirs at law to the decedent’s estate.
We su rest iou use For this urpose the same form as that used
e_ _ P .,
by the Employee' Benefit Associntion, striking out "Employes'
Benefit Associ;tion" and inserting "Extrd Compensution for l937“.
This report shauld be submitted in uffidcvit form and
mailed to J. G. Christie, l8O North Michigan Ave., Chicago, Illinois.
Yours very truly,
INTERNATIONAL HARVESTER COMPANY,
A. B. Keller, — Treasurer,
:,.4; __,,. ,.r;"’ V`, El
By _ ..,, 4, J} ‘_ yyur       I _

 G
(INCORPORATED)
ISO Nomw Mscr-one/m Avswus
CHICAGO, USA
OFFICE OF' THE TREASURER DEC I    
Hr.J. C. Ballard, And.,
Coal Hines,
Eenham, Ky.
EXTRA COMPENSATION
ESTATE OF NOLJM ETHUFTT ‘ DQGEASED
A Dear Sir:
We are in receipt of disposition card for the above
captioned estate, indicating that he/she was entitled to receive
extra compensation for the year 1937, but who died during the year.
In this connection we wish to advise that it will be
necessary for you to make an investigation similar to the ones
you make for the Employee' Benefit Association to ascertain the
names and addresses of the heirs at law to the deeedent's estate.
We suggest you use For this purpose the same form as that used
by the Employee' Benefit Association, striking out "Empleyes'
Benefit Association" and inserting "Extra Compensation for l937".
This report should be submitted in affidavit form and
mailed to J. G. Christie, l8O North Michigan Ave., Chicago, Illinois.
Yours very truly,
INTERNATIONAL HARVESTER COMPANY,
A. B. Keller, — Treasurer,
By "//’”`. 'ji ' /fi/’! ..,. w ··

 /
I
·` . d . T   d / . L . ’ ` Y e
_·{/` <__ ·~· ' ` » —,,» r` ' " ,{_ j A- ’» ‘ ,,r » fl , 1 .
/,· V/.·V _ V V VV}. _ V? · ,. . V. . i / I   ` VV _ _' V 1 V A
V V'   A .·* V ’ 1   J , `-   » I — I __.r·y~j,_
if/I/VV" VV V_.VV V V· A `= V~-ng V V ` ·;?f’r,’/,(· V\V/I
James Ti. Isixaylor - dpi. #2]., Styotford Apt'mdmt, 520 N. Ne1·idi&n St., Indianapolis, Ind.

 FORM P I6!. 8M*“3-27-SI ».  
IF NOT DELIVERED WITHIN 5 DAYS. RETURN T0 *§    
, \ 4 , _ W
wascemsm swam. COMPANY x,.   ;;
(mc¤m=¤RATE¤) ICQ ;(; gk   Q"?)  
BENHAM. KY. B L *fj_ f     Q
, i} \‘ ‘ ’    
\_   J . = >,.%${ ~ °.\
» ~\ 1 ¤ I I-  Lx-I \E·—   _;
, ` V _’/ `. · ~·‘ > ,
{ J I 9 \‘~\;_M I A
QP 0 ,_ 1,
dr {bx £> I·
(9,, 0). {6
€° $9 f 
(0 \ ,2 _ . I,
I -     CQ;. I
hu-:}. Iuolan IEe:1nr.§§,4p `*’
5].5 Buck J; qi,.
L0uir=v1'tgg, Ly.
' \. · >·- ‘ I

 i'.T.iL"’  “z · # >#
  S“"$$!““”%   ~
_ IK-EVE}  smug
‘j; _   wnvw Q >,,\$\<“

  
mmm P ua. sm-—a-2141 Eg   V.-Q;) j
IF Nor ¤EuvERE¤ wm-xm 5 ¤AYs. RETURN TO my ` if
w1sc0N$1N STEEL COMPANY _ V _· `~—`_ Jri   °’*_ L    
(nmcoapuamau) ·   {Y       ;f" EZ;
BENHAM, KY. Q; * \ gi    .j?`—‘
_ », pr .· , 4   T  
ji ‘· —   ~   1    3`A’?*·;· [_1@\
m   ` ` »‘ ;~ I `A  
_‘ M ta 2 E     j _:T` F
{4   ~—TT ‘ E »  E ‘ jr *2   {
(é’ ‘“V,~, "._~? -, T`   YA., ” “‘ Mg ¤~
.4*"~. *;;:4;. \..‘· · , _ "T " »— ..
  N!   x wr J.A E"
{ ·;.;(,  
gf? >’.,,   *6 M ·s. I»T0}.¤.n Eexxiiezizt,
;,_ *.7/ ` ., 516 Buch St . ,
` Jp, yd ' Louisville, K3; .
Qi, .4 ;
{ A
* :
$•,_ I A.

   ` U"};
4A °"’
Af:
  I X M
_ `—-f"_ —-·· [EEN xg ·
 · »  »  WV osg l`
  I2 [BU g

 {Doc. fir}, li`2;5€’. o
hiya. ,1 , 1-—`. >; >Tuo1·€;m,
léjlév uhzw hmm vo.,
- i21Jiau14.xpa>lis;, ind.
· Llc 1* ?‘$·o mm: _
Arlth fY’]"U]l¢»1' 1·c=f·,.1·mxce to the o>;.tx·zx »:omponauti<>n for _
so ,¤*o:.¤,x· lziezf-'? im; 1; cmr mcords sat; .w is duo P. F. imbortas, docomsexi,
wo atm omellzmiug lmrowitlx ax iwrm to s acc>1·1mi11 tho 1*1: mos vnd
a d,x·o::m;s of tim helm at lam to tho ‘1'lZlIl[§
to us als BOJ1 oo ·g>ossn1i>lo in oydor hh 1; proper di :s;>oss1i;5.0n will
bo vmio of shi.:} ogltru componsszztlon. V
Yours tru] y,
`xiISC1>YnIN :eTi;1;1L cali JJJY
Hy
1 xtmcl. ..01%:3 11<;ii,=i»:.
The above letter and forms also sent to the following today:
1$.E1·s. Nolan Beamueatt , \/
" Howard £§tand1feI·,;,/
" Iva Loc Gist (Ed BI'O\'»'I1)&,/’/

 JAMES TUDOR
LAWYER °
POST OFFICE BOX 231
EDMONTON, KENTUCKY
/

 _ Feb. 15, 19522.  
_ ET?. sk. V. K@3¥3,c2;··, *:*0: $1*0*,
Vox- iv. 1*. F. Stczazczri;. 4
\ .
B um z1t1;z··cE:inp; }1(}]°i{}O Farm ;.·¢LO6, 1;¤mi;he·:· with Form _
shaxwiug JL21t`;»z· sisiun 27-0;; wciing the i;e;i1·:s mt ].:·w 1:0 tha astute of
\ b. E. .E`rn1.>r·x·1;s, dccegwead, in cozxmecmazn with 19137 c>;i;1·:» ccxnpeensaticn
tix is ho =.-»<>u.i.d lmvc been an*;i!.].4 d B0.
» · Yours ’t;1·uly,
` ;!Lsizta>i§;zIIJ at ,.,11. C22? MAY
TW
:2 ugles. ’ (mis .’,az·.1`i/·:v1·.  Q
V (

 WILLIAM LEWIS RAY C. LEWIS
WILLIAM LEWIS AND SON
A T T O R N E Y S
PHONE 87
LONDON, KENTUCKY
· ‘¤, ‘ . ` V ` rl K '
k " W ` I " J · A R A Mw i V `J
  { I (L ~(_` ,··_•r L9
:/ri

 . ~. ”
I/I! \
'* .
‘ {K`. K `I
x -1 ‘ \
    . `rf
Z V ig;
1`Y"’
·‘T*

 Form A 406. 60M Sets of 2-9-27-37. ».·.u..· u. .,.. DUPLICATE
iJ:.n_ . A 7i.HI'l_JE% , tticcoztssod, _
l·E;r*:· `): n . _:·io1*<:o tl 2. , `    
r~1AME  ‘ . ’ (‘° I C ‘ EM1=·1.0YED__ .¤E1=T. __;c1<. NO.__,__
_   ·*’9-¥‘~°‘·’ J •y(*lI· ».~—I¢UI, worms on nmwcn
Lo IQC1 0111 ,   • STATE OR
HOME _ADDRESS  h ATE _____.,.;_ _CITY__+___;_,_E_?,___ PROVI NCE.+w __ ,,__
l 1937 EXTRA COMPENSATION ACCOUNT .   T0 BE FILLED IN AT GENERAL OFFICE E
1** · —TTT···—····  E"" —···TT   T
  (1) l (2) (3) l (4) 1 (5)   (6) 1 Q6   TOTAL I  
i l DEDucT   ` I . EXTRA j 1936;:D 1937 1 i
_ TOTAL ————Y——»~»—————— ——T NET 1 LEAVE AMOUNT O M ENSA TO T E RA T 4
' AMOUNT FEDERAL l STATE j AMour~n· 1 ON , DESIRED i O PON T Ng €°M*’EN$’*T'°Ni i
DUE OLD AGE UNEMPLOYMENTI DUE , DEPOSIT ; WITHDRAWN i DEPOSTT ' ON 1 i
BENEFIT INSURANCE , { , 1 i DEPOSW l  
i 1 1 . I , _ 1 1 1
41 itiii 1 l .. .. ft]. (ii} t 1 / EL? t 1 . t T I
 _-u,._. E wo; _A_, .. ,AA..,,;,E.m....- .W._..-~ .-;- _..;_ ,,g_;__; 
V   // A Z   _ /7 i V
`V ,., _ \ ’ " .7,., SFGNATURE OF EMFLOYE I _
Under the terms of the Temporary Extra Compensation Plan of 1937 you are entitled to receivevthe amount shown in column No. 1. The
Social Security Act and Laws of some States require deductions for Federal Old Age Benefits and Linemployment Insurance respectively. The
amounts, if any, shown in columns 1\os. 2 and 3 are the amounts which we must deduct for these purposes. You are privileged to withdraw all or
part of the amount shown m_ column No. 4. O
Please insert in coluinn l\o. 5 the amount you wish to leave on deposit, and in column l\o. 6 the amount you desire to withdraw. and sign this
form on the line provided above. Additional amounts may bc withdrawn at any time, but any amounts withdrawn cannot be re(leposit.e1U'a11 cmzoms
1956 AUD 1957 nXTRA COLrENSATDl?
Under the terms of the 1957 hxtra Compensation Plan, employees
are entitled to additional credit of 5f on that portion of their extra com-
pensation which remains on deposit as of October 51, 1958. Furthermore, in
accordance with Hr. NcAl1ister’s letter of Septenmer 15, 1958, employees
who since hay l, 1958 have been laid off or whose working hours were reduced
to less than four days per week, either temporarily or continuously, and who,
after such lay-off or reduction in hours withdrew any part of the money left
by them on deposit, are also entitled to the credit on the amount withdrawn
on the basis of 5f per annum from hovermer 1, 1957 to date of withdrawal.
These credits, with certain exceptions as hereafter explained, constitute
remuneration (wages) to employees and are subject to Federal Old Age Bene-
fits Tax and Federal and State Unemployment Insurance Taxes. The credits
must be included in employees' earnings reported on quarterly information
returns for pay roll taxes and included in employees' earnings reported to
Federal government for income taxes (also to states having income tax laws)
at end of calendar year.
We are enclosing statements, form A-QO5-A, in triplicate covering
credits due employees at your location as of October 51, 1958; also one copy
only of a memorandum covering 1958 credits paid to employees laid off since
Nay l, 1958 who have withdrawn their entire amount of extra compensation.
The forms A-LO5-A are being distributed to Works according to
employees' location of employment on October 51, 1957. lf in the meantime ‘
any employees have been transferred to another Works, Branch House, or to
the General Office, you will forward immediately all copies of forms A-QO5-A
for such employees to such changed location. Memorandum, however, must be
made of the emp1oyoe's name and the amount shown in column (2) of such forms,
also location to which it is forwarded. This information will be required
for reconciliation as hereinafter explained. lf any employees have been
transferred to your Works since October 1957, ascertain from those employees
whether they have any extra compensation on deposit, and if forms A-QO5-A
covering their credits are not received within reasonable time, communicate
promptly with the location from which employee was transferred.
Examine forms A-hO5—A carefully for amounts shown in columns Q
and 5 (5 - New Orleans only) representing employees' contributions for A
Federal O.h.B. and btate Unemployment Taxes. lf such taxes do not apply,
or if no amount is shown in column 5, and employee is subject to employces'
contributions for State Unemployment Taxes, make correction in ink by draw-
ing line through amount shown and inserting corrected amount in columns Q,
5 and 6.
Please understand that taxes, if applicable, (columns h and 5,
forms A-QO5-Al are computed only on amount in column 2 and not on total in
column 5. ln determining whether employees’ contributions are required for
these-taxes, be guided as follows:

 ..2..
Any portion of the 1958 credit on extra compensation which is in
excess of $5,ooo of employee’s earnings in calendar year and 1958 credits to
employees who attained age of 65 on or before October 51, 1958 are exempt
from Federal O.A.B. Tax.
Deductions for State Tax in column 5 will apply only to employees
classified under the State of Louisiana.
Credits to beneficiaries of deceased former employees, to pension-
ers, regardless of age, pensioned prior to November 1, 1957, and to individu-
als not employed since October 51, 195Y, are not subject to Federal O.A.B.
nor to Federal or State Unemployment Taxes.
Credits to pensioners who had not attained age 65 by October 51,
1958, pensioned subsequent to October 51, 195Y and to individuals employed
some time in 1955, but not employed on October 51, 1958 are subject to Federal
O.A.B. and to Federal and State Unemployment Taxes.
Credits to pensioners who attained age 65 prior to October 51, 1958,
pensioned subsequent to October 51, 195T are subject to Federal Unemployment
and State Unemployment Taxes, but are not subject to Federal O.L.B. Tax.
Information in columns (7) and (B} will be inserted by department
timekeepers on instructions of employees whom they will canvass. Duplicates A
and triplicates of form A-hO§-A should be produced by the use of carbons at
the time original is made. Then discussing disposition of extra credit with
employees, the timekecper will call their attention to the further credit of
5% on amount (column 6, form.n-QO5-A) which the Company will add if carried
on deposit for another year, i.e., until october 51, 1959. he will also re-
mind them that if subsequent to october 51, 1953 they are laid off or are
reduced to a work week of less than four days, they will be allowed 5f credit
on any amount left on deposit from hovenmer 1, 195b to the date of withdrawal.
lf an employee indicates on his Form A-QO5-A that he wishes to withdraw all
or part of the extra compensation due him, and he is laid off or is working
less than four days per week, please make a notation to that effect on his
form A-QO5-A.
nach employee must sign the original of his completed form A-QO5-A.
Accounts of employees who have died prior to lovember 1, 1958 must
be closed as of October 51, 1958. No further credit will be allowed beyond
this date.
The account of any employee dying subsequent to october 51, 1958
may be carried to october 51, 1959 and receive 5f additional credit,
lf estates are probated, it will be necessary to furnish the Treasury
Department with certified copy of Letters Testamentary or Administration.
Auditors are requested to handle this work with dispatch. Original
forms completed and signed by employees are to be forwarded by the Auditor not
later than November 1O in a sealed package addressed to the Treasury Depart-
ment, General Office, attention of F, L. Steuert. Duplicate is to be piven to
employee, and triplicate is to be retained by the auditor.

 -3-
In order to make the proper return for the Company*s contributions
for F.b.a.B. and Unemployment Insurance taxes, you will yrepare in triplicate
special statements for this additional credit modeled after the regular month-
ly statement submitted for Social Security tax purposes. The statements must
include the sum of the additional credits shown in column {2) of forms A-QOB-A
as well as the sum of the additional credits shown on the special memorandum
covering special credits per Mr. McAllister's letter of September l5, 1958.
The original and duplicate of these statements will be forwarded to this of-
fice and the triplicate retained in your files. For your guidance we are il—
lustrating the changes that will be necessary in the monthly Social Security
tax report to adapt it for the present purpose:
WORKS
FEDERAL OLD AGE BENEFIT TAXES PAYABLE Oh
.   ,,.1.-,--T
ADDITIONAL CRLDITS l95o AnD 1957 ILTQA CO;£LnSnllw
luuount funount
Total Credits l,OOO $15,000.00
Deduct from Total Credits
l. Credits to Beneficiaries of
Deceased Former Employees 5 80.00
2. Credits to Pensioners (Pensioned
Prior to October 5l, 1957) 5 80.00 A
5. Credits to Employees not Qmployed
since October 51, IQ57 5 80.00
L. Credits to Employees Tho Have
already harned in Lxcess of ,5,000
during Calendar Year lQ58 l0 lQ0.00
5. Credits to Employees (Including Pension~
ers) Uho Have attained 65 Years gf nge l0 l60.00
Total Deductions 55 A 5go.co
Net Tambie cranes 965 Q:nl,Lleo,oo
Company's Tax — lf x 0lh,h00.00 lhh.80
Tax Deducted from Taxable Credits (Per Column
Q, Form A-h0§—A and Special iemorandum) lhn.50
A special statement for Unemployment Insurance Tax purposes will be
required. It will follow the sane general form as the one outlined for
F.O.A.B. tax purposes. Deductions from total credits, however, will include
only groups l, 2 and 5 as listed on model form for F.O.A.B. tax. Figure the
Company tax on Yet Taxable Credits, showing Federal and State taxes separately,
as is done on the regular monthly statement.

 , I
-lL-
The triplicates of these special statements, and the triplicates of
form A-hO§—A, which will furnish the information required for cormilation of
the statements, should be kept intact, together with the tapes on which you
collect totals in case Federal or State tax agents make an audit at your Y©f;s.
The customary credit memorandum which accompanies the monthly state-
ments covering Social Security taxes will not be required as the Uorls will
not take up the expense of either the Extra Credits or the tax payable Hereon
To facilitate preparation of income tax reports for l9§C and the Fed-
eral return SS—lR for the last quarter of lQ§8, as well as the quarterly Unem—
ulovment Insurance returns for individual emplovees in the various states, ou
1. -1 I , .,
will post the additional credit for lQjo and 1937 extra compensation to em-
ployees' earnings records as income earned during the week of October 29, 195d.
This posting on the earnings cards will be designated as "ndditional Credit
l95o and 195Y Extra Compensation," or any convenient abbreviation of this cap-
tion that can readily be identified. The amount of Lxtra Credit will of course
be posted direct to the "nmount" column and included in the cumulative for the
fourth quarter earnings.
To enable the Treasury Department to account for all forms A-hC§-A
forwarded to the Works and assist them in tracing any missing ones, you will
please prepare the following statement in triplicate and enclose the original
and duplicate with the completed forms A-hC5—A forwarded to the Treasury De- 4
partment. Retain the triplicate for your own files.
Total Additional Credits per Forms A-hO5—n BL;
and Liemorandum Received from Gene ral Office Qi;   A
Deduct Total Additional Credits por Forms A-hO§-A
bent to Other Locations for Qmployees Transferred:
Office to Which Add'l. Credits
Fame of Employee btmt. Tas Sent Column (2)
Add Total Additional Credits per Forms A-QOQ-n
Received From Other Locations for Employees Transferred
Office to Uhich Add'l. Credits
Name of Employee Ltmt. Jas Sent Columm (2)
Total Additional Credits per Completed
Forms A—hO§-A Returned to General Office 5
(lust agree with "Total Credits" as shown ~MW_”__~~
on tax statements)
A. J. Gourlay
F. C. liller
G. T. Yard
Cd nuditors of hanufacturing

 ACCOUNHWNG DEPARTMENT
DEPARTMENT
giyclvggxs CHICAGQ ILL" Nova mber 1, 1958
FOR MR.
TTorks Auditor
*°‘"* LETER §gB;,igT,,0_ me griowrt cmzmis
1956 AND 1957 LXTRA COKELNSATDHT
Under the terms of the 1957 Extra Compensation Plan, employees
are entitled to additional credit of gf on that portiun of their extra com-
pensation which remains on deposit as of October 51, 1958. Furthermore, in
accordance with Nr. NcA1lister's letter of September 15, 1958, employees
who since May 1, 1958 have been laid off or whose working hours were reduced
to less than four days per week, either temporarily or continuously, and who,
after such lay—off or reduction in hours withdrew any part of the money left
by them on deposit, are also entitled to the credit on the amount withdrwmi
on the basis of 5j per annum from November 1, 1957 to date of withdrawal.
These credits, with certain exceptions as hereafter explained, constitute
remuneration (wages) to employees and are subject to Federal Old nge Bene—
fits Tax and Federal and State Unemployment insurance Taxes. The credits
must be included in employees' earnings reported on quarterly information
returns for pay roll taxes and included in emp1oyoes' earnings reported to
Federal government for income taxes (also to states having income tax laws)
at end of calendar year. V
We are enclosing statements, form A-hO5—A, in triplicate covering
credits due employees at your location as of October 51, 1958; also one copy
only of a memorandum covering 1958 credits paid to employees laid off since
Nay 1, 1958 who have withdrawn th ir entire amount of extra compensation.
The forms A-QO5-A are being distributed to {orbs according to
employees' location of employment on October 51, l957· lf in the meantime
any employees have been transferred to another works, Branch House, or to
the General Office, you will forward immediately all copies of forms A-LO5-A
for such employees to such changed location. Memorandum, however, must be
made of the employce's name and the amount shown in column (2) of such forms,
also location to which it is forwarded. This information will be required
for reconciliation as hereinafter explained. lf any employees have been
transferred to your Works since October 1957, ascertain from those employees
whether they have any extra compensation on deposit, and if forms A-hO5—A
covering their credits are not received within reasonable time, communicate
promptly with the location from which employee was transferred.
Examine forms A—hO5—A carefully for amounts shown in columns Q
and 5 (5 — New Orleans only) representing employees' contributions for
Federal O.h.B. and State Unemployment Taxes. lf such taxes do not apply,
or if no amount is shown in column 5, and employee is subject to employees’
contributions for State Unemployment Taxes, make correction in ink by draw-
ing line through amount shown and inserting corrected amount in columns h,
5 and 6.
Please understand that taxes, if applicable, (columns h and 5,
forms A-hO5—Ai are computed only on amount in column 2 and not on total in
column 5. ln determining whether employees' contributions are required for
these_taxes, be guided as follows:

 ..2..
any portion of the 1958 credit on extra compensation *.‘. rhich is in
excess of $5,ooo of employee’s earnings in calendar year and 1Q5b credits to
employees who attained age of 65 on or before October 51, 195O are exempt
from Federal O.A.B. Tax.
Deductions for State Tax in column 5 will apply only to employees
classified under the State of Louisiana.
Credits to beneficiaries of deceased former employees, to pension-
ers, regardless of age, pensioned prior to November 1, 1957, and to individu-
als not employed since October 51, 1957, are not subject tc Federal O.A.B.
nor to Federal or State Unemployment Taxcsz
Credits to pensioners who had not attained age 65 by October 51,
1958, pensioned subsequent to October 515-195Y and to individuals employed
some time in 1958, but not employed on October 51, 1958 are subject to Federal
O.A.B. and to Federal and State Unemployment Taxes. __
Credits to pensio