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HomeMy WebLinkAbout415-R BeckMr. Robert P. Beck 10605 Si l vert ho rn Road Edinboro, PA 16412 Re: No. 84 -105 -C Dear Mr. Beck: AA N )711 STATE ETHICS COMMISSION 308 FINANCE BUILDING HARRISBURG, PENNSYLVANIA 17120 ORDER OF THE COMMISSION June 20, 1986 Order No. 415 -R The State Ethics Commission has received a complaint regarding you and a possible violation of Act 170 of 1978. The Commission has now completed its investigation. On February 11 and February 25, 1986, hearing on this matter was conducted and relevant evidence and testimony was presented. The individual allegations, conclusions, and findings on which those conclusions are based are as follows: I. Allegation: That you, a former Franklin Township Supervisor, violated Section 3(a) of the Ethics Act, 65 P.S. 403(a), which prohibits the use of public office or confidential information gained through that office by . participating in the Township Pension Fund whose entire premiums were paid from puhlic funds; securing the cash surrender value from those insurance plans for your personal use; voting on and /or approving payment of premiums for those plans. A. Findings: 1. You served as a Franklin Township Supervisor from at least 1974 until your term of office expired at the end of 1979. As an elected official you are suhject to the provisions of the Ethics Act. 2. Franklin Township records prior to April, 1978 were destroyed by fire. 3. Township records do not reflect you as being employed by the township as either roadmaster, laborer, or in any position except as a supervisor during the period from 1974 through 1979. 4. Township meeting minutes record the following actions relating to appointment of a roadmaster: Mr. Robert P. Beck June 20, 1986 Page 2 a. January 2, 1979: Motion by Supervisor Horn, seconded by Ley to appoint Ley as Road Foreman. The motion passed two to one. Ley voted for his appointment. b. February 13, 1979: Supervisor Beck asked Solicitor Bolla whether the Ethics law prohibits Ley from voting for himself. Solicitor comments that it is ;got wrong because the Ethics Act does not cover that situation. c. There is no record of your being appointed as township roadmaster or township secretary /treasurer during your term of office. 5. Minutes of the Franklin Township Auditors' Reorganization meetings record the following actions relating to comr.ensation for road foreman and supervisors working i n other capacities: a. January 3, 1979: Supervisors salary to remain the same - Ley to receive $6.00 an hour with one week's paid vacation and the township to pay for upkeep and running expenses when Ley's truck is used for township business. Other supervisors were to receive $4.75 an hour. There was no approval for pensions or other benefits. b. Minutes of the Auditors' meeti :cgs from 1974 through 1978 also do not record approval for pensions or benefits. 6. On July 17, 1978, Edwin T. Kosteva, Columbia Life Insurance Company, wrote to the Franklin Township Board of Supervisors telling them that, "In further review of your file, we find there is no formal documentation of your pension plan ... no formal document governing the provisions of your plan. Without such a formal document, questi oos can arise ... complicated by litigation against the township. You should have an ordinance or resolution establishing the pension plan and a formal document governing the plan." He said he and agent Frank Gigliotti would work with the solicitor and supervisors to prepare the documents and a resolution. 7. Mr. Gary Gastemi re, an auditor for Frankli n Township since 1978, testified that although he was aware the township was paying premiums to Columbia Life Insurance for a pension fund and the auditors did not question these payments, they had never approved payments for any supervisor's inclusion in a pension plan. 8. Franklin Township Supervisors' meeting mi nutes from May, 1978 through April , 1982 record the following information about the supervisors' pension plan: Mr. Robert P. Beck June 20, 1986 Page 3 a. October 10, 1978: Motion by Ley, second by Horn to establish a Defined Contribution Pension Plan, passed unanimously. Criteria and guidelines for the plan were also established by this motion. The plan applied to employees and supervisors but excluded employees working less than 1,000 hours per year. (1) The plan provided that full -time employees and supervisors were eligible to participate but that the employer (township) would contribute $800.00 per year for "... each eligible employee." (emphasis added) (2) There was no provision for premium payments for supervisors. ( 3) Solicitor Lawrence Bolla testified that this was "... probably a form resolution presented by Columbia, as I recall." (4) The effective date of this plan was shown as May 15, 1974. The insurance company did not have a copy of the resolution establishing this plan until September, 1981. (5) There are no signatures on this plan. (6) Except for the township minutes, there were no documents presented to show official notice from the township to Columbia Life Insurance Company authorizing that company to set up the plan and accept payments from the township. A contract was agreed to. (See Finding 16). (7) There is no evidence of township action approving township payments prior to this resolution. (8) There is no evidence that any action was taken to payment of premiums for supervisors. b. May 12, 1981: Supervisor Herman asked Solicitor Bolla about the legality of the township paying a pension plan for the supervisors. On motion by Herman, second by Horn with a unanimous vote; bills, with the exception of those for the pension plan for supervisors other than the roadmaster, were approved for payment. In addition, payment of $800 to Columbia Accident and Health Insurance by check No. 1791 was approved. c. June 9, 1981: Solicitor Bolla reported that only employees of the township can participate in the pension plan. He states that he has confinned this with Ken Greider of the Pennsylvania State Association of Township Supervisors and the Pennsylvania State Association of Township Supervisors Legal Counsel. He recommends that a letter to a plan or authorize Mr. Robert P. Beck June 20, 1986 Page 4 request repayment be sent to Columbia Insurance. He adds that the Insurance Commissioner could be asked to help collect the refund if Columbia Insurance Company does not respond favorably. Motion by Horn, seconded by Supervisor Herman authorizing the solicitor to request repayment from Columbia Insurance was carried. d. July 14, 1981: Solicitor Bolla reports Columbia Life Insurance will return the money for people not working for the township if withdrawal forms are signed. - Motion by Ley, seconded by Herman to table the issue until you ,.re at the meeting. Motion carried. e, August 11, 1981: Frank Gigliotti, Columbia Insurance Company, attends and states that the company will refund the money providing they receive a signed form. They will return the money to the individual but not the township. Motion by Herman, second by Horn to table the i Fsue pending Gigli otti's investigating the files of Columbia Insurance. Motion passes with a unanimous vote. ‘ 1) On August 19, 1981 Gail Kipp, Columbia Insurance Pension Department wrote to Frank Gigliotti as follows: "Please find attached a copy of the letter and the releases that were sent to the township's solicitor. If the supervisors agree to hand the money to the township, then these releases would be Columbia Insurance's protection against any liability to these individuals at a later date. If they do not sign these releases, we can not give the township the money di rectly." (2) Mr. Frank Gigliotti testified that he was not aware that the supervisors wanted to terminate their pension plans and that he did not remember this memorandum or the August 11, 1981 motion to return to meet with the supervisors after "investigating" the company's files. (3) On September 4, 1981, Ms. Kipp again wrote to Mr. Gigliotti stati ng : "Many thanks for the copy of the resolution. They seemed to have followed Ed's rough draft that he had sent them. I noticed on Section 11 that they have a #1 and #2 schedules. They should have had a box before each number and one of the boxes checked. This could be a source of ambiguity; though our copies of federal and state reports support the 100 percent Immediate Vesting Schedule. It would only affect Robert Herman in any case, since he started employment in 1980 whereas Horn and Ley have been there over six years." Mr. Robert P. Beck June 20, 1986 Page 5 "�+`7*=s �.`+�w?� w•�*a.rsare_.s.� ..: - . .ate (4) There is no evidence that you ever received information from Mr. Gig liotti Is investigation of the Columbia Insurance files or the above correspondence. f. September 8, 1981: Issue tabled because Mr. Gigliotti was not able to attend the meeting. October 13, 1981: Solicitor Bolla said he would attempt to have the question of insurance put on the agenda of the Erie County Association of Township Officials. He adds that other townships recognize they have the same problem. Mr. Gigliotti did not attend the meeting and the minutes give no reason for his absence. 9• J• h. January 4, 1982: Supervisor Herman requested that the solicitor notify Columbia Life Insurance to close out the pension fund and to forward checks. Supervisor Sachar supported this request. i. February 10, 1982: Solicitor Bolla presented forms to the supervisors to be signed to terminate the pension plan. Motion by Herman, second by Horn to expedite the forms for the supervisors to terminate the pension plan. Unanimous approval. March 10, 1982: Solicitor Bolla reports that the forms for termination of the pension plan had been forwarded to the Columbia Life Insurance and the plan will be terminated by the end of the month. k. April 14, 1982: Solicitor Bolla reports that the pension fund is now termi nated. 9. Franklin Township auditor records for the past nine years do not record a supervisor's request for the approval of a pension plan. a. Minutes of the township auditors' reorganization meetings from 1974 through 1985 record approval of compensation for supervisors employed by the township only for hourly wages, vacation leave, and expenses for use of personal vehicles while on township business. 10. Columbia Life Insurance Company, Bloomsburg, Pennsylvania, records disclose the following information about the Franklin Township pension plan: a. The plan was administered under a Group Annuity Contract No. DA -164. b. The effective date of the plan was May 14, 1974. c. Eligible participants were defined as full -time employees and supervisors; persons working less than 1,000 hours annually were excluded. Mr. Robert P. Beck June 20, 1986 Page 6 d. 100% immediate vesting was included. e. The employer contributed 100% of the premium which was $800 per employee per year. f. Horn, Ley, Township Secretary /Treasurer Diane Horn and you are listed as the only participants. 11. Correspondence between the Franklin Township Solicitor and Columbia Life Insurance Company discloses the following: a. June 30, 1981: Letter from Solicitor Bolla to Columbia Life Insurance Company; "I have reviewed the Pennsylvania Second Class Township Code regarding the pa�rment of insurance and annuity benefits to supervisors. 53 P.S. §65713 is the relevant statute governing Franklin Township's contract with your company. That section clearly provides that a second class township may only provide this type of coverage for employees of the township. The supervisors themselves, if they are not employees of the township, are not entitled to any benefits under this section. Please refer to the case of Hendricks v. East Rockhill Township, 1 D.& C. 3rd 763 (1977) for a most recent interpretation of the relevant statute." He added that he had been directed by the township supervisors to demand repayment of all funds currently in the pension fund attributed to Henry Horn, Ley, and you. He noted that, in Ley's case, they were not requesting return of the amount paid for him as a full -time employee of the township. He also asked for an accounting of all funds paid into the purchase payment fund from the registered date and the interest paid on those funds. b. July 7, 1981: Edwin T. Kosteva, Pension Administrator, wrote to Solicitor Bolla stating that Robert Beck is no longer a supervisor and received his vested benefits February 28, 1980. Kosteva had enclosed authorization for withdrawal of fund forms to be completed and signed and stated that they needed specific information on which of the contributions the township had made for Ley while he was a working supervisor and when Ley was a non - working supervisor. c. July 10, 1981: Solicitor Bolla wrote to Mr. Kosteva stating that one -half of the existing contributions were made by the township as a result of Ley's employment as roadmaster with the township. He stated the township intended that this amount would remain in Ley's fund, the balance was to be refunded. Mr. Robert P. Beck June 20, 1986 Page 7 d. August 7, 1981: Gail S. Kipp, Pension Manager, Columbia Life Insurance Company, wrote to Mr. Ed Springer, Springer & Perry, asking him to respond to a question raised by Solicitor Bolla by telephone. Solicitor Bolla asked whether there was legal authority for the township to terminate the funds and collect the money if the supervisors do not agree to relinquish the money. Solicitor Bolla had stated that the supervisors were not eligible to participate in the plan. The amounts involved were Horn, $7,318.23; Robert Herman, $630.00; and Ley $7,718.33. She also noted that you had received your vested benefits of $5,843.13 on March 5, 1980. e. August 17, 1981: A. J. Carden, Vice President, Columbia Life Insurance Company, wrote to Lawrence C. Bolla. Columbia Life Insurance had been advised by their legal counsel that the most practical manner in which to resolve the Franklin Township pension question would be to have supervisors sign release forms to allow the company to refund the money to the township. He enclosed release forms. f. January 20, 1982: Solicitor Bolla wrote a letter to Gail S. Kipp confirming a telephone conversation of that day stating his understanding that any of the present or former supervisors who wish to withdraw their assets from the pension plan need only sign the "Authorization for Withdrawal of Funds" form which had been provided. He added the form was to be signed by both the withdrawing employee and by the appropriate township official. The appropriate township official was not identified. He noted that he thought the forms could be prepared and signed at the regular township meeting on February 10, 1982. March 4, 1982: Gail S. Kipp wrote a letter to Solicitor Bolla enclosing copies of the letter sent to Horn, Herman and Secretary /Treasurer Diane Horn, noting that these accounts had been closed and the people paid in full. She also asked for a copy of any resolution that was passed at the February 10, 1982 meeting. 12. Yearly Policy Statements and Plan Account ledgers obtained from Columbia Life Insurance confirmed the following information regarding contributions made on your behalf by Franklin Township: a. The plan was effective on May 15, 1974. Your participation date was at that time. g. b. Contributions, interests and the balance of your plan at the end of each year i s shown i n the fol 1owi ng table: YEAR BEGINNING BALANCE AMOUNT OF CONTRIBUTION INTERESTS & MISC. CREDITS FEES WITHDRAWALS BALANCE 1974 -0- $800.00 $ 27.79 -0- -0- $827.79 1975 $827.79 $800.00 $77.71 -0- -0- $1,705.50 1976 $1,705.50 $800.00 $1n.4., -0- -0- $2,641,91 1977 $2,641.91 $800.00 $186.18 -0- -0- $3,628.09 1978 $3,628.09 $300.00 $255..56 -0- -0- $4,683.65 1979 $4,683.65 $800.00 M 22.56 22.50 -0- $5,812.55 I 328.90 1980 $5,812.5E -0- I 30.58 $5,843.13 -0- 1981 - - - - - - 1982 - - - - - - - - $4,800 $1043.13 $22.50 $5,843.13 -0- Mr. Robert P. Beck June 20, 1986 Page 8 TOTAL CREDITS TOTAL DEDUCTIONS 13. Records confirm you endorsed check No. 6376 in an amount of $5,843.13 that was cashed on March 12, 1980. None of that money was returned to the township. 14. Attorney Bolla, former Township Solicitor, provided the following information: a. You and the other supervisors were coaxed into purchasing the insurance by the Columbia representative. b. He researched the pension issue and found a lower court case in Bucks County. Based on a court ruling, he advised the board of supervisors that the plan obtained from Columbia was inappropriate. c. He attempted to have the policies changed but Columbia refused to do so without a release form signed by supervisors. Ley refused to sign such a release. d. No payments for your pension plan were made by the township after 1979. 15. You declined to be interviewed. Mr. Robert P. Beck June 20, 1986 Page 9 16. The record of the township pension plan and your participation is as follows: A. May 14, 1974, Contract DA -164 entered into by the township and Columbia Life Insurance Company. (1) Supervisor Ley and you signed as applicant. Franklin Township was identified as the applicant. (2) The name of the plan was "Franklin Township Pension Fund ". (3) Other than the signatures of Ley and you, there is no record of township authorization of this plan. B. On October 10, 1978, the township supervisors approved a "Defined Contribution Plan" at the suggestion of Mr. Edwin T. Kosteva, Columbia Life Insurance Company. (See Finding 5, 6 & 8a) (1) The Columbia Life Insurance Company copy of this plan was the only one presented. (a) It was not signed or dated. (b) It was not received by the insurance company until September 3, 1981. (See Finding 8e (3)). (c) The effective date was shown as May 15, 1974 but there was no explanation for the back dating. (d) The township had not identified the vesting option they were choosing. The options were 1: "100% immediate vesting "; 2: "0% for three years. 25% after 3 years employment, with 25% each year thereafter until 6 years ". (See Finding 8e (3)). (1) There was no record as to whether the period for considering either option was May 15, 1974, October 10, 1978 or September, 1981. (2) This designation would have affected your vested interest. If option 2 was selected and effective October 10, 1978, you would not have been eligible for full vesting until 1984. C. On February 8, 1980, you sent a letter to Columbia Life Insurance Company asking to have your "pension check released." Mr. Robert P. Beck June 20, 1986 Page 10 D. Columbia Insurance Company issued check #006376 dated March 3, 1980, in the amount of $5,843.13. You endorsed and cashed this check. E. There i s no record of official township action to termi nate the plan. 17. a. Questions regarding the legality of the pension plan program arose after you left office. b. You alleged that you relied upon the solicitor's advice as well as the advice of the insurance company representative in this matter. c. You assert that the auditors affirmed the pension program and never questioned the expenditures for said program. B. Discussion: As a township supervisor, you are a public official as that term is defined in the State Ethics Act. E5 P.S,. §402. As such, your conduct is subject to the requirements thereof. Sowers, 80 -050; Glova, No. 326; Hunt, No. 384 -R. Generally the Ethics Act provides that: Section 3. Restricted activities. (a) No public official or public employee shall use his public office or any confidential information received through his holdi ng public office to obtain fi nanci al gai n other than compensation provided by law for himself, a member of his immediate family, or a business with which he is associated. 65 P.S. 403(a). The question of the propriety of pension and annuity plans for supervisors of second class townships has been reviewed by this Commission on many occasions. McCutcheon, No. 127; Hoak, No. 128, Marcello, 85 -003. The Commi scion determi nations i n these matters have been reviewed and affirmed by the Commonwealth Court of Pennsylvania. McCutcheon v. State Ethics Commission, 77 Pa. Comm. 529, 466 A.2d 283, (1982). Generally, in situations such as the instant matter, it must be determined whether the official used his position to obtain or secure financial gain other than the compensation that is authorized by law. It is now clear that pension benefits such as the type of question herein, constitute a financial gain. See, McCutcheon v. State Ethics Commission, 466 A.2d 283, at 288. Mr. Robert P. Beck June 20, 1986 Page 11 The additional question to be answered is paid a to a compensation provided by law. A complete analysis of this exact issue set forth in the above authorities. See such benefits are been 1 D & C 3d lab Pa. Com ee also; Hendricks v. a has 500 supervisor A.2d 1282 (1977), Srall yynoski v. Hazel Township, East Rockhill townshi , (1985). Gene i sor who serves only in that e position na i son eo be all set Statute. 53 P.S. 65515, position s specifically s by A Supervisor who is also employed by the township in one of the positions authorized in the Second Class Township additional compensation, however, in order by law, . Such compensation p Code, may Y law must be affirmatively fixed by er to be Auditors. 53 P.S. §65542. Y the Township Board of We have reviewed the instant matter in light of these now established concepts of law as well as under the policy pronouncement of the Commi 51 Pa. Code §7.1. ssion. If you had been appointed by the laborer you would have been eligibletooreceivvestherpensionabenefitsswit or auditor approval. With relation to you en as a as with participation in the plan non - working township supervisor, clearly in light of the foregoing, Y not entitled to participate in the plan at the township's expense only in your capacity as a supervisor. 9, You were benefits as The auditors did not have the power to approve h that bene auditor you l w ece iotnototherwise iemobY constitute township. We employed P p note such See, ud he oi supra. a tute affirmative approval. It is also important to note, in relation to the foregoing situation, in 1978 the supervisors, with your participation, approved contribution plan at the suggestion of the Columbia Life Insura ation, representative. p a defined Specifically, set forth in that defined contribution plan, was the requirement that the plan was for full -time employees and the to contribute $800.00 per year for each eli ible em to ee. While indicated that supervisors were eligible to participate there a the provision in the plan for premium p rovi . Thus, al Y p emium payments for supervisors who were not i not earl as 1978, the board of supervisors knew that the payment for this program by the township, was questionable. To argue that the survisorsiwereonotoaware ofpthe� sors, standards for participation that those same supervisors established defined contribution plan would be incredulous. Regardless of all that had been raised regarding this plan, from 1978 on, in the nevertheless accepted and retained the funds that were received. 1 the believe that your receipt of those funds to which you violates the State Ethics Act. As such, we an compensation to which an employee is notaentptledeiof aegainooreof�tled s us of office not in accord with the State Ethics Act. Huff, 84e015,oDoms public �a1 akes, Mr. Robert P. Beck June 20 , 1986 Page 12 85.0 Oh 0, �deave.• 014 , Blumlin e determination by 85_ r•i -_Ed vy the th:a:er t t g ' f)ryod b ? solicitor 388' While with aw, the fact that you did leave was conducted without fraudulent you may plan was, in office prior to reimburse 7n intent or ee ived fact not eimb r that t he the proceeds thereof in se the gov ernmental public e g does not relieve vote to take Generally, body the amount o f e the individual suc hthe pr oceeds the State Ethics Act received improperly. duty Section 9, Penalties. Act provides ?m p r operly, y as follows: (a) ( b ' perscp who violates ates the and ( ) is gr;ilt than $10, 000 Y of a felony P�'ov �; on of Section or be both fined imprisoned so oran ot more be five not mope 9 • Penal ned. 65 P.S. 409( e Years (c) Any any provision who obtains penalty r °n °f this act financial gain v iolating Treasury P ovided by law, ' in addition a sum of , shall tTon to any other f inancial money equal t a into the State t 409(c) gain resulting from hree t'mes an such violation. the In addition 65 P.S. results of n to the above the alleged any investigation t to the a ppropriat e opriat the divesting offender that n9 hims over A Commission may Ethics himself from the prosecuting authority, Commonwealth 65 P.S. of any financial conflict n d the wealth Court of §Pen nsylvani a 079(iii)• This received of i nterest by' unless supra, In addition to his princi �n violation of the State forth that in McC principle has been upheld by the deride no t the Commission t io f ollowing, the n may, in ng, theorrm ss? v. Sate to recommend determining o Ethics Commission such to r ecommend set 7.17 x tenuatin g or atin Prosecution i f also E prosecution, ' g circumstances, ( a) The Commission may, in deciding r ecommend nd Prosecution matter nd pr sec as set fort whether to options to the Commission) §7.16 (relating to occur: Prosecution if )decid any of the foilowingteventsfer a secured )as The ereS Aervi sor, i f gain and refunds the ult of inclusion has already and refunds e gain °n in a plan Y been Treasury as appropriate; ' n, determined by the remits ' e Plan, the township or or the State Mr. Robert P. Reck June 20, 1986 Page 13 (4) The Supervisor, if gain has already been secured as set forth in paragraph (3) refunds, in addition to the amount determined thereunder, an additional 10% thereof per annum so that any benefit derived from the gain associated with the plan is negated. 51_Pa. Code 7.17(a). As a result of the foregoing, the Commission may offer a person who has ohtained financial gain in violation of -the State Ethics Act, the opportunity to divest himself of that financial gain. In addition to the following, we note, that even if you were to have received your pension program and the financial gain resulting therefrom, in good faith and based upon the advice that you had received from others, including your solicitor, such good faith receipt of benefits or financial gain to which you are not entitled would not alleviate you from the duty of returning such gain to the governmental body from which it was received. Good faith reliance upon a solicitor, has been held not to constitute just cause for retention of a financial gain to which one was not entitled. See, Allegheny County v. Grier, 179 Pa. 639, 368. 353, (1897); McCutcheon v. State Ethics Commission, 77 Pa. Comm. 529, 466 A.2d 283, (1983); Kestler Appeal, 66 Pa. Comm. 1, 444 A.2d 761 (1981). We believe that this result is appropriate and, therefore, we will offer you the opportunity to divest yourself of the financial gain that was received in violation of the State Ethics Act. In addition, we believe the 10% penalty set forth in the regulations is appropriate. 51 Pa. Code 7.17(a), (4). The amount of financial gain which we have determined to have been ohtained in violation of the State Ethics Act, would he the amount of funds expended by the township on your behalf in your capacity as supervisor. The total amount expended by the township, behalf, was $4,800.00 and with accrued credits and interest obtained o through the pension program, a total amount which you received as a result of your termination of the program was $5,843.13 plus the 10% equals $6,427.44 inappropriately received. C. Conclusion: You violated the State Ethics Act when you, as a township supervisor, received, accepted and retained the proceeds from a township - provided pension plan to which you knew you were not entitled. Unless, within thirty (30) days of the date of this order you remit to the State Ethics Commission a check made payable to Franklin Township in the amount of $6,42.7.44. In the event that you do not make such restitution, we will refer this matter to the appropriate law enforcement authorities for further review. Our files in this case will remain confidential in accordance with Section 8(a) of the Ethics Act, 65 P.S. 408(a). However, this Order is final and will he made availahle as a puhlic document 5 days after service (defined P4r. Robert P. Beck June 20 1986 Page 14 as mailing) unless reconsideration you doc umentati on file docum with the Commission 2.38. 0 rin andsou f challenges ile waives his 9 this pertinent 2.38 releasing, right to c hallenge no one factual findings. which justifies di scussi nge this'0rder i ncluding ng the Respondent by See 51 p es discussing °r circulating this may violate this Pondent uniess.heode Any Person who Order, confi dentialit y b is guilty of a misdemeanor the confide imprisoned for not emeanor and shall ntiality of a Commission more on e be not th ye or both see 65e than $1,OOp proceeding P.S. 40 9(e). r By the Commission G. Sieber Pancoast Chairman