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REFLECTIONS *y NELS0N dunstan NEW YORK, N. Y., May 15.— Two days before the running of the Kentucky Derby the Congressional Record in its "Daily Digest," published the news that the House Ways and Means Committee is considering a proposal that would seriously affect those engaged in agricultural and and thoroughbred thoroughbred pursuits pursuits and and the the and and thoroughbred thoroughbred pursuits pursuits and and the the operation of racing stables in this country. To put the matter plainly, the Treasury Department has asked the committee to reduce the allowable losses of 0,000 annually for five years, deducted from income taxes, to ,000 per annum for five years on any business which, in the opinion of the Treasury Department, is an avocation, or side issue, with the taxpayer. This proposal was originated by the Treasury Department and staff of the joint committee on internal revenue taxation. Although it has been beaten in the courts on the same proposition, it is now seeking a new approach through the Congress of the United States. Needless to say, passage of this proposed legislation would seriously handicap citizens of this country who are engaged in agriculture, breeders of thoroughbreds and owners of racing stables. It would force thousands of men out of business and many more thousands out of the only kind of work they know. If passed into law, it would also mean a vast reduction in the years to come of the 8,000,000 which, in 1950, horse racing paid into the treasuries of the states in which the sport is legalized. This is one of the most dangerous and unfair bills affecting racing that has been introduced during the past decade. AAA The only way in which the House Ways and Means Committee can feel the pulse of the people on this Racing, Breeding Face Crushing Taxation Write Washington to Protest Proposal Citation Should Be Retired to Calumet Farm Inbreeding Results Still Intrigue Breeders proposition which would be a body blow to thoroughbred breeding and racing, is for all of us to write our senators, congressmen and members of that committee in vigorous protest. Members of the National Association of State Racing Commissioners have become alarmed over the possibilities of this bill being passed, and are contacting people connected with the thoroughbred sport to add their voice in objection. At present the burden is on the government to prove that breeding and racing is really an avocation, and not a business. Under the new recommendation the burden of proof would be shifted to the taxpayer. Why the Treasury Deartment should again seek such a measure is beyond understanding. In addition to the revenue derived by the states, the federal government receives several million dollars a year in taxes on admissions to race meetings. The breeding and racing of horses creates employment, not only at the tracks and breeding farms, but on farms where feed is grown and in all industries which contribute to the conduct of the sport, and wage earners pay income taxes. Passage of this proposed bill would be a serious and, perhaps, fatal setback to thoroughbred breeding and racing, so we ask you again to join in the protest to Washington. AAA Coming up on the train from Kentucky we listened as a group of horsemen expressed regret that Citation was out of the money for the first time in his career when he ran fifth in the Hollywood Premiere Handicap. For some time this writer, who is among "Big Cys" greatest admirers, has hoped that the owners would retire this horse, whom we place on the same pedestal with Man o War. We winced when we read he had been beaten by A Lark and Pancho Supreme. In his best days Citation would have given these horses 20 pounds, and with it a beating. In this Hollywood Premiere, he made a much better effort than in his two previous races, although he was out of the money for the first time in a career that stamped him one of the greatest horses that trod the American turf. Warren Wright was one of the finest sportsmen our racing has ever known, and it may be that his desire to see Citation become the first horse to win ,000,000 has prompted Mrs. Wright and Ben and Jimmy Jones to keep him in training in an effort to fulfill the wishes of the man who built Calumet Farm to what is is today. But with all respect, we would rather see Citation retired now than see him beaten by a bunch of horses who could not come within his shadow as a three-year-old. Personally, we cannot see what difference it makes if he earns the 0,000 he needs just to apply in years to come the empty phrase, "He was the first horse ever to win ,000,000." Horses have never been judged by money winnings alone. If they were, Hindoo, Exterminator, Man o War, Colin, Domino, Count Fleet and others would have long since been forgotten, whereas today they are looked upon as the greatest horses this country has ever produced. AAA In the world of sports there is nothing sadder than watching a champion go down, when defeat was in-Continued on Page Forty • • • i i ! i REFLECTIONS By NELSON DUNSTAN Continued from Page Forty -Four evi table. It was not pleasant to watch champions become "push-overs" for opponents who have little more than youth on their side. After witnessing the fights of Joe Louis some 10 years ago, we have re- fused to watch his present-day activities against fighters who could not nave lasted a round with him when he was in his prime. We recall vividly the last races of Challedon, one of the best horses it has been our pleasure to see. It has become the same with Citation, and there is no sympathy on our part with the excuse that . he is now well along in years. Many horses have raced at six who had some semblance of the form they displayed at three, and while they have not been as great as they were in their younger days, some have gone on to be fine performers as nine-year-olds. One of these was Preakness. who was sent to England, and at that age "walked over" for the Brighton Cup at two miles. For , there was no horse in England at that time deemed good enough to start against him. The nice thing to do for Citation is retire him, rather than risk injury, for he is i worth many times more than 0,000 as a stud, than he is as "the first horse to win ,000,000." AAA The controversy over inbreeding has, with little. fanfare, become one of the most intriguing in this country. Robert J. Kle- berg, owner of King Ranch, and John D. Hertz, are two of its foremost exponents. During the past two years, Battlefield, who was inbred to Fairy Play or Fairy Gold, and Count Turf, who is inbred to Sun-dridge, have become the talk of the breeding world. They are by no means the only inbred horses who have made good. Out ; in California, for instance, J. H. Ryan has I been inbreeding to Tracery and Gainsborough , through his sire. Reading II., and 1 approximately a dozen Alibhai mares. Only the coming years will give the answer to I this type of inbreeding. Recently one of Englands greatest authorities stated that if : "the improving of the breed" became more of a phrase than it is at present, it will be , through the practice of inbreeding. This writer has kept an open mind on this ; subject. We are awaiting developments, and American racing can thank men like I Kleberg, Hertz, Ryan, John A. Bell, Jr., Dr. Frank Miller and others for attempting to , develop a better horse through the process. It may be proved in time that it will not work, but this writer is awaiting the results before he joins those who are for or against ; the practice of mating closeup ancestors. We plan a column on this subject at an- other time.
