History… January 8


1642 – Astronomer Galileo Galilei died in Arcetri, Italy.

1675 – The first corporation was chartered in the United States. The company was the New York Fishing Company.

1790 – In the United States, George Washington delivered the first State of the Union address.

1815 – The Battle of New Orleans began. The War of 1812 had officially ended on December 24, 1814, with the signing of the Treaty of Ghent. The news of the signing had not reached British troops in time to prevent their attack on New Orleans.

1838 – Alfred Vail demonstrated a telegraph code he had devised using dots and dashes as letters. The code was the predecessor to Samuel Morse’s code.

1853 – A bronze statue of Andrew Jackson on a horse was unveiled in Lafayette Park in Washington, DC. The statue was the work of Clark Mills.

1856 – Borax (hydrated sodium borate) was discovered by Dr. John Veatch.

1877 – Crazy Horse (Tashunca-uitco) and his warriors fought their final battle against the U.S. Cavalry in Montana.

1886 – The Severn Railway Tunnel, Britain’s longest, was opened.

1889 – The tabulating machine was patented by Dr. Herman Hollerith. His firm, Tabulating Machine Company, later became International Business Machines Corporation (IBM).

1894 – Fire caused serious damage at the World’s Columbian Exposition in Chicago, IL.

1900 – U.S. President McKinley placed Alaska under military rule.

1900 – In South Africa, General White turned back the Boers attack of Ladysmith.

1901 – The first tournament sanctioned by the American Bowling Congress was held in Chicago, IL.

1908 – A catastrophic train collision occurred in the smoke-filled Park Avenue Tunnel in New York City. Seventeen were killed and thirty-eight were injured. The accident caused a public outcry and increased demand for electric trains.

1916 – During World War I, the final withdrawal of Allied troops from Gallipoli took place.

1918 – U.S. President Woodrow Wilson announced his Fourteen Points as the basis for peace upon the end of World War I.

1921 – David Lloyd George became the first prime minister tenant at Chequers Court, Buckinghamshire.

1929 – William S. Paley appeared on CBS Radio for the first time to announce that CBS had become the largest regular chain of broadcasting chains in radio history.

1935 – The spectrophotometer was patented by A.C. Hardy.

1952 – Marie Wilson came to TV as “My Friend Irma”.

1955 – After 130 home basketball wins, Georgia Tech defeated Kentucky 59-58. It was the first Kentucky loss at home since January 2, 1943.

1957 – Jackie Robinson announced his retirement from major league baseball in an article that appeared in “LOOK” magazine.

1958 – Bobby Fisher, at the age of 14, won the United States Chess Championship for the first time.

1959 – Charles De Gaulle was inaugurated as president of France’s Fifth Republic.

1960 – The NCAA met in New York and voted against reviving the unlimited substitution rule for college football.

1964 – U.S. President Lyndon Johnson declared a “War on Poverty.”

1961 – Robert Goulet made his national TV debut this night on “The Ed Sullivan Show” on CBS.

1962 – Leonardo da Vinci’s Mona Lisa was exhibited in America for the first time at the National Gallery of Art in Washington, DC. The next day the exhibit opened to the public.

1973 – Secret peace talks between the United States and North Vietnam resumed near Paris, France.

1973 – The trial opened in Washington, of seven men accused of bugging Democratic Party headquarters in the Watergate apartment complex in Washington, DC.

1975 – Ella Grasso became the governor of Connecticut. She was the first woman to become a governor of a state without a husband preceding her in the governor’s chair.

1982 – American Telephone & Telegraph (AT&T) settled the Justice Department’s antitrust lawsuit against it by agreeing to divest itself of the 22 Bell System companies.

1982 – The U.S. Justice Department withdrew an antitrust suit against IBM.

1987 – The Dow Jones industrial average closed over the 2000 mark for the first time at 2,002.25.

1992 – U.S. President George H.W. Bush collapsed during a state dinner in Tokyo. White House officials said Bush was suffering from stomach flu.

1993 – Bosnian President Izetbegovic visited the U.S. to plead his government’s case for Western military aid and intervention to halt Serbian aggression.

1994 – Tonya Harding won the ladies’ U.S. Figure Skating Championship in Detroit, MI, a day after Nancy Kerrigan dropped out because of a clubbing attack that injured her right knee. The U.S. Figure Skating Association later took the title from Harding because of her involvement in the attack.

1997 – Mister Rogers received a star on the Hollywood Walk of Fame.

1998 – Ramzi Yousef was sentenced to life in prison for his role of mastermind behind the World Trade Center bombing in New York.

1998 – Scientists announced that they had discovered that galaxies were accelerating and moving apart and at faster speeds.

1999 – The top two executives of Salt Lake City’s Olympic Organizing Committee resigned amid disclosures that civic boosters had given cash to members of the International Olympic Committee.

1999 – British Prime Minister Tony Blair concluded a three-day visit to South Africa.

2005 – The rate for U.S. First Class mail was raised to 39¢.

2009 – In Egypt, archeologists entered a 4,300 year old pyramid and discovered the mummy of Queen Sesheshet.

on-this-day.com

1955 – Marian Anderson becomes first African American to perform at the Met Opera


On the evening of January 7, 1955, the curtain at the Metropolitan Opera in New York rises to reveal Marian Anderson, the first African American to perform with the Met. By then, Anderson was in the twilight of a career that was equal parts acclaimed and hamstrung by racism. …read more

Source: history.com

on this day … 1/7


USflag1327   King Edward II of England is deposed.
1558   The French, under the Duke of Guise, finally take the port of Calais from the English.
1785   Frenchman Jean-Pierre Blanchard and American Dr. John Jeffries make the first crossing of the English Channel in a hydrogen balloon.
1807   Responding to Napoleon Bonaparte‘s attempted blockade of the British Isles, the British blockade Continental Europe.
1865   Cheyenne and Sioux warriors attack Julesburg, Colo., in retaliation for the Sand Creek Massacre.
1901   New York stock exchange trading exceeds two million shares for the first time in history.
1902   Imperial Court of China returns to Peking. The Empress Dowager resumes her reign.
1918   The Germans move 75,000 troops from the Eastern Front to the Western Front.
1934   Six thousand pastors in Berlin defy the Nazis insisting that they will not be silenced.
1944   The U.S. Air Force announces the production of the first jet-fighter, Bell P-59 Airacomet.
1945   U.S. air ace Major Thomas B. McGuire, Jr. is killed in the Pacific.
1952   French forces in Indochina launch Operation Violette in an effort to push Viet Minh forces away from the town of Ba Vi.
1955   Marian Anderson becomes the first African American to sing at the Metropolitan Opera House.
1975   Vietnamese troops take Phuoc Binh in new full-scale offensive.
1979   Pol Pot and his Khmer Rouge are overthrown when Vietnamese troops seize the Cambodian capital of Phnom Penh.
1980   US President Jimmy Carter signs legislation providing $1.5 billion in loans to salvage Chrysler Corporation.
1985   Vietnam seizes the Khmer National Liberation Front headquarters near the Thai border.
1985   Japan launches its first interplanetary spacecraft, Sakigake, the first deep space probe launched by any nation other than the US or the USSR.
1989   Prince Akihito is sworn in as Emperor of Japan, following the death of his father, Hirohito.
1990   Safety concerns over structural problems force the Leaning Tower of Pisa to be closed to the public.
1993   The Bosnian Army carries out a surprise attack on the village of Kravica in Srebrenica during the Bosnian War.
1999   The impeachment trial of US President Bill Clinton opens in the US Senate.

Source: history.net

No Tax on Tips


The “no tax on tips” policy, while seemingly beneficial for service workers, has significant drawbacks that may undermine its intended advantages.

Overview of the Policy

The “No Tax on Tips” policy, introduced during Donald Trump’s administration, aims to exempt tips from federal income tax, allowing eligible workers to deduct up to $25,000 in reported tip income from their taxable income for tax years 2025 through 2028. This policy targets workers in traditionally tipped occupations, such as servers and bartenders, and is designed to provide financial relief to those who rely heavily on tips for their income. 

Kiplinger

Criticisms and Concerns

  1. Limited Benefits: Critics argue that the policy may not deliver the expected benefits to all workers. For instance, only tips that are voluntarily given by customers qualify for the deduction, excluding automatic service charges. This means that many workers, especially those in establishments that automatically add gratuities for large parties, may not benefit from the tax break. 2
  2. Complexity and Confusion: The policy adds complexity to the tax system. Workers must still report all tips to their employers, and payroll taxes (like Social Security and Medicare) will still apply to these tips, meaning that not all tips are “100% yours” as advertised. This complexity could lead to confusion among workers about their tax obligations. 2
  3. Potential for Wage Exploitation: There are concerns that employers might exploit this tax policy by reducing base wages, assuming that workers will make up the difference through untaxed tips. This could ultimately harm low-income service workers who depend on a stable income. 1
  4. Income Limitations: The deduction phases out for individuals earning over $150,000 and couples earning over $300,000, which means that higher-earning workers may not benefit from the policy. Additionally, many workers in the service industry earn too little to owe federal income tax, meaning they won’t benefit from the deduction at all. 1
  5. Impact on Tipping Culture: The policy may inadvertently contribute to a culture of reduced tipping, as customers might feel less inclined to tip generously if they believe that workers are not taxed on their tips. This could further impact the income of service workers who rely on tips for their livelihood. 
  6. Conclusion
  7. While the “no tax on tips” policy aims to support service workers, it is fraught with complexities and potential pitfalls that could undermine its effectiveness. Critics argue that it may not provide the intended financial relief and could even exacerbate existing issues within the service industry. As the policy is implemented, its real-world effects will need careful monitoring to ensure it serves the interests of those it aims to help.

FRANKLIN D. ROOSEVELT, 1941 STATE OF THE UNION ADDRESS (“THE FOUR FREEDOMS”) (6 January 1941)


[1] Mr. President, Mr. Speaker, Members of the Seventy-seventh Congress:Voices of Democracy

[2] I address you, the Members of the members of this new Congress, at a moment unprecedented in the history of the Union. I use the word “unprecedented,” because at no previous time has American security been as seriously threatened from without as it is today.

[3] Since the permanent formation of our Government under the Constitution, in 1789, most of the periods of crisis in our history have related to our domestic affairs. And fortunately, only one of these–the four-year War Between the States–ever threatened our national unity. Today, thank God, one hundred and thirty million Americans, in forty-eight States, have forgotten points of the compass in our national unity.

[4] It is true that prior to 1914 the United States often had been disturbed by events in other Continents. We had even engaged in two wars with European nations and in a number of undeclared wars in the West Indies, in the Mediterranean and in the Pacific for the maintenance of American rights and for the principles of peaceful commerce. But in no case had a serious threat been raised against our national safety or our continued independence.

[5] What I seek to convey is the historic truth that the United States as a nation has at all times maintained opposition, clear, definite opposition, to any attempt to lock us in behind an ancient Chinese wall while the procession of civilization went past. Today, thinking of our children and of their children, we oppose enforced isolation for ourselves or for any other part of the Americas.

[6] That determination of ours, extending over all these years, was proved, for example, in the early days during the quarter century of wars following the French Revolution.

[7] While the Napoleonic struggles did threaten interests of the United States because of the French foothold in the West Indies and in Louisiana, and while we engaged in the War of 1812 to vindicate our right to peaceful trade, it is nevertheless clear that neither France nor Great Britain, nor any other nation, was aiming at domination of the whole world.

[8] And in like fashion from 1815 to 1914–ninety-nine years–no single war in Europe or in Asia constituted a real threat against our future or against the future of any other American nation.

[9] Except in the Maximilian interlude in Mexico, no foreign power sought to establish itself in this Hemisphere; and the strength of the British fleet in the Atlantic has been a friendly strength. It is still a friendly strength.

[10] Even when the World War broke out in 1914, it seemed to contain only small threat of danger to our own American future. But, as time went on, as we remember, the American people began to visualize what the downfall of democratic nations might mean to our own democracy.

[11] We need not overemphasize imperfections in the Peace of Versailles. We need not harp on failure of the democracies to deal with problems of world reconstruction. We should remember that the Peace of 1919 was far less unjust than the kind of “pacification” which began even before Munich, and which is being carried on under the new order of tyranny that seeks to spread over every continent today. The American people have unalterably set their faces against that tyranny.

[12] I suppose that every realist knows that the democratic way of life is at this moment being directly assailed in every part of the world–assailed either by arms, or by secret spreading of poisonous propaganda by those who seek to destroy unity and promote discord in nations that are still at peace.

[13] During sixteen long months this assault has blotted out the whole pattern of democratic life in an appalling number of independent nations, great and small. And the assailants are still on the march, threatening other nations, great and small.

[14]Therefore, as your President, performing my constitutional duty to “give to the Congress information of the state of the Union,” I find it, unhappily, necessary to report that the future and the safety of our country and of our democracy are overwhelmingly involved in events far beyond our borders.

[15] Armed defense of democratic existence is now being gallantly waged in four continents. If that defense fails, all the population and all the resources of Europe, and Asia, and Africa and Australasia will be dominated by conquerors. And let us remember that the total of those populations in those four continents, the total of those populations and their resources greatly exceeds the sum total of the population and the resources of the whole of the Western Hemisphere–yes, many times over.

[16] In times like these it is immature–and incidentally, untrue–for anybody to brag that an unprepared America, single-handed, and with one hand tied behind its back, can hold off the whole world.

[17] No realistic American can expect from a dictator’s peace international generosity, or return of true independence, or world disarmament, or freedom of expression, or freedom of religion–or even good business.

[18] Such a peace would bring no security for us or for our neighbors. “Those, who would give up essential liberty to purchase a little temporary safety, deserve neither liberty nor safety.”

[19] As a nation, we may take pride in the fact that we are softhearted; but we cannot afford to be soft-headed.

[20] We must always be wary of those who with sounding brass and a tinkling cymbal preach the “ism” of appeasement.

[21] We must especially beware of that small group of selfish men who would clip the wings of the American eagle in order to feather their own nests.

[22] I have recently pointed out how quickly the tempo of modern warfare could bring into our very midst the physical attack which we must eventually expect if the dictator nations win this war.

[23] There is much loose talk of our immunity from immediate and direct invasion from across the seas. Obviously, as long as the British Navy retains its power, no such danger exists. Even if there were no British Navy, it is not probable that any enemy would be stupid enough to attack us by landing troops in the United States from across thousands of miles of ocean, until it had acquired strategic bases from which to operate.

[24] But we learn much from the lessons of the past years in Europe-particularly the lesson of Norway, whose essential seaports were captured by treachery and surprise built up over a series of years.

[25] The first phase of the invasion of this Hemisphere would not be the landing of regular troops. The necessary strategic points would be occupied by secret agents and by their dupes- and great numbers of them are already here, and in Latin America.

[26] As long as the aggressor nations maintain the offensive, they-not we–will choose the time and the place and the method of their attack.

[27] And that is why the future of all the American Republics is today in serious danger.

[28] That is why this Annual Message to the Congress is unique in our history.

[29] That is why every member of the Executive Branch of the Government and every member of the Congress face great responsibility and great accountability.

[30] The need of the moment is that our actions and our policy should be devoted primarily–almost exclusively–to meeting this foreign peril. For all our domestic problems are now a part of the great emergency.

[31] Just as our national policy in internal affairs has been based upon a decent respect for the rights and the dignity of all of our fellow men within our gates, so our national policy in foreign affairs has been based on a decent respect for the rights and the dignity of all nations, large and small. And the justice of morality must and will win in the end.

[32] Our national policy is this:

[33] First, by an impressive expression of the public will and without regard to partisanship, we are committed to all-inclusive national defense.

[34] Second, by an impressive expression of the public will and without regard to partisanship, we are committed to full support of all those resolute people everywhere who are resisting aggression and are thereby keeping war away from our Hemisphere. By this support, we express our determination that the democratic cause shall prevail; and we strengthen the defense and the security of our own nation.

[35] Third, by an impressive expression of the public will and without regard to partisanship, we are committed to the proposition that principles of morality and considerations for our own security will never permit us to acquiesce in a peace dictated by aggressors and sponsored by appeasers. We know that enduring peace cannot be bought at the cost of other people’s freedom.

[36] In the recent national election there was no substantial difference between the two great parties in respect to that national policy. No issue was fought out on this line before the American electorate. And today it is abundantly evident that American citizens everywhere are demanding and supporting speedy and complete action in recognition of obvious danger.

[37] Therefore, the immediate need is a swift and driving increase in our armament production.

[38] Leaders of industry and labor have responded to our summons. Goals of speed have been set. In some cases these goals are being reached ahead of time; in some cases we are on schedule; in other cases there are slight but not serious delays; and in some cases–and I am sorry to say very important cases–we are all concerned by the slowness of the accomplishment of our plans.

[39] The Army and Navy, however, have made substantial progress during the past year. Actual experience is improving and speeding up our methods of production with every passing day. And today’s best is not good enough for tomorrow.

[40] I am not satisfied with the progress thus far made. The men in charge of the program represent the best in training, in ability, and in patriotism. They are not satisfied with the progress thus far made. None of us will be satisfied until the job is done.

[41] No matter whether the original goal was set too high or too low, our objective is quicker and better results.

[43] We are behind schedule in turning out finished airplanes; we are working day and night to solve the innumerable problems and to catch up.

[44] We are ahead of schedule in building warships but we are working to get even further ahead of that schedule.

[45] To change a whole nation from a basis of peacetime production of implements of peace to a basis of wartime production of implements of war is no small task. And the greatest difficulty comes at the beginning of the program, when new tools, new plant facilities, new assembly lines, and new ship ways must first be constructed before the actual materiel begins to flow steadily and speedily from them.

[46] The Congress, of course, must rightly keep itself informed at all times of the progress of the program. However, there is certain information, as the Congress itself will readily recognize, which, in the interests of our own security and those of the nations that we are supporting, must of needs be kept in confidence.

[47] New circumstances are constantly begetting new needs for our safety. I shall ask this Congress for greatly increased new appropriations and authorizations to carry on what we have begun.

[48] I also ask this Congress for authority and for funds sufficient to manufacture additional munitions and war supplies of many kinds, to be turned over to those nations which are now in actual war with aggressor nations.

[49] Our most useful and immediate role is to act as an arsenal for them as well as for ourselves. They do not need man power, but they do need billions of dollars worth of the weapons of defense.

[50] The time is near when they will not be able to pay for them all in ready cash. We cannot, and we will not, tell them that they must surrender, merely because of present inability to pay for the weapons which we know they must have.

[51] I do not recommend that we make them a loan of dollars with which to pay for these weapons–a loan to be repaid in dollars.

[52] I recommend that we make it possible for those nations to continue to obtain war materials in the United States, fitting their orders into our own program. And nearly all of their materiel would, if the time ever came, be useful in our own defense.

[53] Taking counsel of expert military and naval authorities, considering what is best for our own security, we are free to decide how much should be kept here and how much should be sent abroad to our friends who by their determined and heroic resistance are giving us time in which to make ready our own defense.

[54] For what we send abroad, we shall be repaid, repaid within a reasonable time following the close of hostilities, repaid in similar materials, or, at our option, in other goods of many kinds, which they can produce and which we need.

[55] Let us say to the democracies: “We Americans are vitally concerned in your defense of freedom. We are putting forth our energies, our resources and our organizing powers to give you the strength to regain and maintain a free world. We shall send you, in ever-increasing numbers, ships, planes, tanks, guns. This is our purpose and our pledge.”

[56] In fulfillment of this purpose we will not be intimidated by the threats of dictators that they will regard as a breach of international law or as an act of war our aid to the democracies which dare to resist their aggression. Such aid . . . such aid is not an act of war, even if a dictator should unilaterally proclaim it so to be.

[57] And when the dictators, if the dictators, are ready to make war upon us, they will not wait for an act of war on our part. They did not wait for Norway or Belgium or the Netherlands to commit an act of war.

[58] Their only interest is in a new one-way international law, which lacks mutuality in its observance, and, therefore, becomes an instrument of oppression.

[59] The happiness of future generations of Americans may well depend upon how effective and how immediate we can make our aid felt. No one can tell the exact character of the emergency situations that we may be called upon to meet. The Nation’s hands must not be tied when the Nation’s life is in danger.

[60] Yes, and we must all prepare–all of us prepare–to make the sacrifices that the emergency– almost as serious as war itself–demands. Whatever stands in the way of speed and efficiency in defense–in defense preparations of any kind–must give way to the national need.

[61] A free nation has the right to expect full cooperation from all groups. A free nation has the right to look to the leaders of business, of labor, and of agriculture to take the lead in stimulating effort, not among other groups but within their own groups.

[62] The best way of dealing with the few slackers or trouble makers in our midst is, first, to shame them by patriotic example, and, if that fails, to use the sovereignty of government to save government.

[63] As men do not live by bread alone, they do not fight by armaments alone. Those who man our defenses, and those behind them who build our defenses, must have the stamina and the courage which come from unshakable belief in the manner of life which they are defending. The mighty action that we are calling for cannot be based on a disregard of all things the worth fighting for.

[64] The Nation takes great satisfaction and much strength from the things which have been done to make its people conscious of their individual stake in the preservation of democratic life in America. Those things have toughened the fibre of our people, have renewed their faith and strengthened their devotion to the institutions we make ready to protect.

[65] Certainly this is no time for any of us to stop thinking about the social and economic problems which are the root cause of the social revolution which is today a supreme factor in the world.

[66] For there is nothing mysterious about the foundations of a healthy and strong democracy. The basic things expected by our people of their political and economic systems are simple. They are:

[67] Equality of opportunity for youth and for others.

[68] Jobs for those who can work.

[69] Security for those who need it.

[70] The ending of special privilege for the few.

[71] The preservation of civil liberties for all.

[72] The enjoyment . . . the enjoyment of the fruits of scientific progress in a wider and constantly rising standard of living.

[73] These are the simple, the basic things that must never be lost sight of in the turmoil and unbelievable complexity of our modern world. The inner and abiding strength of our economic and political systems is dependent upon the degree to which they fulfill these expectations.

[74] Many subjects connected with our social economy call for immediate improvement.

[75] As examples:

[76] We should bring more citizens under the coverage of old-age pensions and unemployment insurance.

[77] We should widen the opportunities for adequate medical care.

[78] We should plan a better system by which persons deserving or needing gainful employment may obtain it.

[79] I have called for personal sacrifice. And I am assured of the willingness of almost all Americans to respond to that call.

[80] A part of the sacrifice means the payment of more money in taxes. In my Budget Message I will recommend that a greater portion of this great defense program be paid for from taxation than we are paying for today. No person should try, or be allowed, to get rich out of the program; and the principle of tax payments in accordance with ability to pay should be constantly before our eyes to guide our legislation.

[81] If the Congress maintains these principles, the voters, putting patriotism ahead of pocketbooks, will give you their applause.

[82] In the future days, which we seek to make secure, we look forward to a world founded upon four essential human freedoms.

[83] The first is freedom of speech and expression–everywhere in the world.

[84] The second is freedom of every person to worship God in his own way–everywhere in the world.

[85] The third is freedom from want–which, translated into world terms, means economic understandings which will secure to every nation a healthy peacetime life for its inhabitants-everywhere in the world.

86] The fourth is freedom from fear–which, translated into world terms, means a world-wide reduction of armaments to such a point and in such a thorough fashion that no nation will be in a position to commit an act of physical aggression against any neighbor–anywhere in the world.

[87] That is no vision of a distant millennium. It is a definite basis for a kind of world attainable in our own time and generation. That kind of world is the very antithesis of the so-called new order of tyranny which the dictators seek to create with the crash of a bomb.

[88] To that new order we oppose the greater conception–the moral order. A good society is able to face schemes of world domination and foreign revolutions alike without fear.

[89] Since the beginning of our American history, we have been engaged in change–in a perpetual peaceful revolution–a revolution which goes on steadily, quietly adjusting itself to changing conditions–without the concentration camp or the quick-lime in the ditch. The world order which we seek is the cooperation of free countries, working together in a friendly, civilized society.

[90] This nation has placed its destiny in the hands and heads and hearts of its millions of free men and women; and its faith in freedom under the guidance of God. Freedom means the supremacy of human rights everywhere. Our support goes to those who struggle to gain those rights and keep them. Our strength is our unity of purpose.

[91] To that high concept there can be no end save victory.

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