FOOTBALLER'S 'BENEFIT'MONEY
Yorkshire Evening Post - Thursday 02 June 1927
INCOME-TAX DECISION REVERSED.
In the King's Bench Division. To-day, Mr. Justice Rowlatt held that payment made by the Everton Football Club, to George Harrison, a professional, in lieu of benefit on his transfer to Preston North End club, was assessable for income-tax purposes, thus reversing a finding of the general commissioners. Harrison was entitled a sum not exceeding £650 as benefit for every five years' service. He received one sum of £5OO, but the year before the expiration of his second five years, he was transferred to Preston North End, and the Everton club made him a payment of £650. His Lordship said that although this was called a benefit, it was not the result any public subscription, or indirect support by the public attending any match. That distinguished the case from that of James Seymour, the Kent County cricketer. In Harrison's case the benefit “simply represented an extra sum given by the employing club.

FOOTBALLER'S MONEY.  GIFT OF £650 TO EX-EVERTON PLAYER
Liverpool Echo - Thursday 02 June 1927
LIABLE FOR INCOME TAX
SAM GIVEN TO PLAYER IN LEIU OF BENEFIT
In the King’s Bench Division, today, Mr. Justice Rowlatt held that a payment of £650 made by the Everton F.C, to one of their professionals, George Harrison, in lieu of benefit on his transfer to Preston North end, was assessable fort income tax purposes.  The matter arose on the appeal of the Crown against a decision of the General Commissioners for Income Tax, who held that the payment was not taxable.  Harrison joined the Everton club in 1913 as a professional, and was entitled to a sum not exceeding £650 as benefit for every five years’ service.  He received one sum of £500, but the year before the expiration of the second five years he was transferred to Preston North End.  In these circumstances the Everton club made him a payment of £650.  Mr. Justice Rowlatt, allowing the appeal of the Crown, said that although the £650 was called a benefit, it was simply a payment, and was not a result of any public subscription or indirect support by the public attending any match.  That distinguished the case from that of James Seymour, the Kent county cricketer.  In Harrison’s case the “benefit” simply represented an extra sum given by the employing club. 

DIXIE DEAN IN BASEBALL
Liverpool Echo - Thursday 02 June 1927
There will be a unique gathering of football-baseballers on Saturday, at Bridge-road, Blundelsands.  Dixie Dean, who has been practicing during the week, has shown promise of playing baseball as skillfully as he plays football and golf.  He has attached himself to the Blundellands B.C and will appear in the team along with the three brothers Page on Saturday when Everton will be the visitors. 

BEE’S NOTES
Liverpool Echo - Friday 03 June 1927
Tonight’s the night!  It is the Everton meeting tonight, and there may be some surprises –and on the other hand, the night may drizzle and fizzle out; some shareholders are tiring of this incessant “bite.”  One calls it the “feud of the few.”  Meantime, the chairman of the club, Mr. W.C Cuff Cuff, has been re-elected to the League Management Committee with a record number of votes!  From what one can gather in the land of proxies the return of the three retiring directors is morally certain.  Another Call Boy case! 

ANNUAL MEETING.
June 4 th 1927. The Liverpool Post and Mercury.
At the Everton club's annual meeting, last night Mr. WC. Cuff, the chairman, submitted the annual report, and moved the adoption of the accounts. He reviewed in detail the season, and described it as the most strenuous and nerve-wracking in the history of the club. Their income was £9,000 in excess of the previous year. He thought that was due to the fact of increased accommodation. The sustained interest to avoid relegation and the interest of the supporters in the new players signed the last five months of the season. The increase in wages and transfers fee was the natural sequel to the number of injuries, a number unparalleled in the history of the club.they believed they were adequately staffed last may for the season and they could not foresee disasters to dean and others which came upon them at the beginning of the season. Dean he was happy to say, he made a miraculous recovery, Kendall, their goalkeeper was down in august and hardy was injured in the first practice match. They had no reason to believe that Chedgzoy would not be with them, but he did not appear. At Christmas the injuries continued and hardy was knocked out at Leicester and Davies was injured in the cup-tie. To the players credit although they lost confidence at times, they strove against fate. The club had been in negotiations for new players for five months, not five minutes as had been suggested, but, said Mr. Cuff, today the good ship Everton, battered and sore, was still seaworthy and ready to battle with the storms of next season. He looked with confidence to the future. Welcomed constructive criticism but he said, they would not tolerate vulgar abuse.
Mr. W.J. Sawyer scored the motion, and question time being announced Mr. Charles Wright asked were the shareholders satisfied with the directors stewardship, there had been preferential treatment in regard to meeting places. Mr. petty, another shareholder, said there had been for too many changes in the team, and there was need for a charge in the board. Mr. W.R. Clayton a former Everton chairman said the cup-tie records of Everton in the last five years were a disgrace. He referred to the season's failure and escape, and lad particular stress in the question of shareholders pay £4 in share for something that carried no special privileges.
The number of shareholders had considerably increased to the process of farming single shares. What was behind it all. Mr. Cuff replying to questions said that the price of £4 named by Mr. Clayton was a fictitious price and he would not be a party to paying such a figure. The report and balance sheets were carried. Mr. e green proposed, and Mr. Wade seconded, that the dividend of 7 and a half per cent, should be paid, and when elections-time arrived, and scrutinizers were nominated, Mr. Cuff announced that he had 391 proxies in his hands in favour of the retiring directors (a voice''shame''). The chairman-there is no shame about it.
Mr. Clayton said that in the special circumstances it was ridiculous to go to the vote, especially at the proxies of the three gentlemen patting up for office had been delivered, to the office too late according to the laws of the company.
Mr. Cuff; - then it is plain that the three names are withdrawn from the election. This was agreed upon, and it was suggested that a notice should be put on the balance sheets informing shareholders that proxies to be valid have to be in the club's office seventy-two hours before the annual meeting. Messrs. Cuff, Coffey, and Sharp were re-elected.
Mr. Denaro pointed to the difficulties of the football directorship, and said he felt the board deserved sympathy. He moved a vote of thanks, which Mr. Clayton seconded saying ‘'I know what it is to be a director.''
Mr. tom Macintosh gave the list of players engaged as follows: - goalkeepers, Taylor, Hardy Davies, backs Cresswell, O'Donnell, Raitt, R. Curr half backs Kelly Hart, Virr, Brown, Bain, Griffiths, Rooney, Dickie, E. Curr, forwards Critchley, Irvine, Dean, Weldon, Troup, Millington, Forshaw, White, Easton, Wilkinson, Dominy, Kendrick Houghton and Lewis. The directors present at the meeting were Messrs., WC Cuff, E. Green, J Sharp, AR Wade, A Coffey, WJ Sawyer, H. Banks, and W. Gibbins.

A FOOTBALL ELECTION
Liverpool Echo - Saturday 04 June 1927
NO CHANGE IN THE EVERTON F.C. BOARD
A noisy meeting was expected at the annual general meeting of the Everton Football Club, in consequence of their lack of success and £3,000 deficit on an outlay of £50,000, says “Bee,” but actually it was a frank but calm meeting.  Much that has been said at previous meetings was repeated as usual but at bed rock the large gathering simply said.  “We have had a narrow escape and some of us think you ought to show a better return for the loyalty of the crowd.”  Some shareholders declared the board of directors needed changing.  The chairman (Mr. W.C. Cuff) answered queries put to him, kept order and peace, and eventually the three names nominated to contest with retiring directors (Messrs Cuff, Coffey, and Sharp) were withdrawn, the pixies for the contestants not being valid, owing to their late arrival.  Much was made of the increase of payments for shares and the splitting of shares into various households for voting purposes.  Shareholder Mr. Tickle asked for news about visitors to the players at half-time, and got a satisfactory answer, Mr. Charles Wright complained again of preferential treatment regarding meeting places; Mr. Clayton said the Cup records of the last six years were a disgrace, and so was the management.  In the end Mr. Denaro moved a vote of thanks to the directors for their services, and Mr. Clayton seconded the motion which was carried. 

EVERTON’S ECLAT
Liverpool Echo - Tuesday 07 June 1927
Bee’s Notes
Without in any way attempting to labour the laborious Everton F.C, business, I feel constrained to make passing comment upon certain of the phrases of the annual general meeting.  There is much ignorance shown in certain well-known phases of the game and its direction, and I know Mr. Tickle was only asking for these who do not know when he desired the chairman to state whether anyone over went to see the players at half-time.  This is not as widely known as one would imagine; nor is the question of accompaniment of the third team known as a fact, someone having seriously suggested that the A team was sent on a journey without anyone in charge.  There are other points worthy of notice, particularly that commentator who said he had read an “inspired” article about Everton’s shares.  Now as I wrote the article concerned, I can state definitely that it was not inspired, though it seems to have been inspiring!  The argument continued in the strain that the directors of Everton felt a sort of eclat surrounding their position.
I WANT TO BE HAPP-?
Well, I should be happy to think I was an Everton or Liverpool director; there is a something that is pleasant when one makes a journey under the title Everton or Liverpool.  I have particular means of getting deep to the roots of football matters, and I say definitely that I hear more home truths about our clubs than they can ever hope of hear!  And one thing struck me forcibly last season- and that was the unanimity with which everyone expressed his sorrow that Everton were so low and his hope that they would keep their First Division status.  One Glasgow paper wrote a column about it! so that you see there is a species of eclat surrounding an Everton director, as is only natural when you remember that club’s league record and the fact that they once stood alone, unchallenged when an inquiry was being held into misdeeds of all clubs, and the clubs were told to stand if they could say withy truth- “We have not paid illegal amounts.”  Everton stood for all that was good, so that it were folly to think there is no pride about a position as a director of Everton; and the éclat that naturally follow seems to be courted by those who are not on the board.  The prices of the shares have boosted purely through the feud that has arisen between two sections; of that there can be no denying; I have known both sides get the benefit of “dummy” shareholders, so that in many cases it is a case of calling the kettle black. 

QUERYSITIES
Liverpool Echo - Wednesday 08 June 1927
Bee’s Notes
Seeker
It must be well over thirty years ago on Everton’s ground, now Liverpool, when the following scene happened;-
The programme had no name for the centre-forward position, and everybody was wondering who would fill the bill.  When the team came on a mysterious and over-coated individual, accompanied by the trainer, walked to the centre and handed his overcoat to the trainer, and, of course, we all expected a posh exhibition, but he turned out a dud.  Now, can you tell me who he was?  Perhaps, after reading through this, you will hope I find no more rubber bands.
I cannot help “Seeker” I cannot help to the dud centre-forward.  There have been so many.  I asked Mr. Cuff, the Everton chairman, if he remembered the case quoted of a cloaked centre-forward and he could not recall it.  I thus have to trust my readers to supply the information.  In passing, might I remind my younger readers that a local centre-forward one day gained a hat trick performance and was missing from that day onwards! 

QUERTOSITIES
Liverpool Echo - Thursday 09 June 1927
Bee’s Notes
“Finder” very kindly answers “Seekers” In answer to the letter by “Seeker” asking for information of an incident which occurred on the Everton ground (now Liverpool) some thirty years ago, I was present at that match, and remember the incident well.  I forgot who the opposing team were, but it was a friendly, I think.  There was a lot of speculation as to who would fill the centre half position (not centre forward, “Seeker”) and many well-known names were mentioned, when from the dressing-room emerged two figures, one clothed in a long overcoat or dressing-gown being the looked-for player, the other the trainer.  They matched to the centre of the field, when the player divested himself of his coat and cap, handing them to the trainer, and the game commenced.  I cannot agree with “Seeker” when he says he was a “dud” as he played a sound game, and was applauded accordingly by the crowd.  Now as to his name, I believe it was Hughes.  I forget his initial; but he played as an amateur for his country (Wales), I believe. 
That being so, I take it the player was the well-known Billy Hughes, who died a few years ago through a strained heart; he died on his motor-bike.  I am only estimating the name, but I feel very confident of myself.  And Billy Hughes was a good player. 

DICKY DOWNS 
Daily Herald - Friday 10 June 1927
Dicky Downs, the famous international footballer, who played with Barnsley, Everton, and Brighton and Hove, was stated, during the hearing of a matrimonial case at Barnsley yesterday, to be no longer able to play football or follow his employment regularly in the pit. He was ordered to pay his wife, who charged him with desertion, 10s, week.

THE CLOACKED CENTRE
Liverpool Echo - Tuesday 14 June 1927
Bee’s Notes
The inquiry of “Seeker” of Southport has brought a lot of answers.  He named a centre forward (but it seen to have been a centre half) who went on to the field attired in a cloak, which he handed to the trainer.  Who was the man?  That was the question.   “Paul Pons” writes;-
I was present at the match at Anfield, and the player in question was Dr. Humphrey Jones, a Welsh International, who was then playing for Queen’s Park (Scotland). 
“Boothleite,” of Wallasey writes;- The player played centre-half, and his name was Humphrey Jones, a Corinthian as well as a Welsh International. 
“Zeldorb Derf” of Seaview-road, Wallasey, writes;- The cloaked half-back was Humphrey Jones, a Welsh international and a fine amateur player, and subsequently, a noted referee of international games.  Having occasion to journey to Scotland, he offered Everton his services for an afternoon and so Holt had a rest- a most rare occurrence.  The crowd, accustomed to Holt’s wonderful domination of opposing forwards, failed to appreciate the merits of the amateur.  H.J. Headed very well for those far-off days, held firmly to the opposing centre, and kept placing the ball ahead, using right or left foot without apparent preference.  The visiting team was Vale of Leven; score 1-1.  As accommodation on the old ground was extremely primitive, players dressed at the Sandon Hotel and pranced along Oakfield-road in war paint; hence Jones’ action.  When Earp played for Everton he dressed in a hansom on route; John Forbes arrived in a cab, too, ready stripped.  The cloak was commonly used by Rugby players, Durham County team, for example, paraded the Birkenhead Park ground, just before the game, in black cloaks with scarlet linings. 
Thanks, all for a bright interlude; and to the “Seaview” correspondent for another letter not for publication.” 
NO TRUMPETER THEN.
“Old ‘Un,” writes;- I have, as usual, been reading your column, and would like to voice my opinion, with your permission, re the “swell” centre-half, who once in the long ago, appeared for he “Blues.” 
Well, I was there all right, and unless my memory serves me false he turned out to be Humphrey Jones, a Corinthian and a Welsh international; he was a thick-set chap with rather short legs, and he was a bit bald, but was a champion, classy player.  It was Easter Monday and, if I am not very much mistaken, the great Jack Bell turned out for the first time at inside right to Alex Latta in the same match, and I remember wondering, at the match, who those two players could be, because they were both unannounced.  (What a different today!)  Also Bolton Wanderers were opposition, and Everton won 3-0. 

THE CLOACKED PLAYER
Liverpool Echo - Thursday 16 June 1927
Bee’s Notes
“Will Sibols,” of Wrexham, writes;- with reference to the cloaked half-back, why not get Humphreys Jones himself to confirm it.  He is (or was lately) still in Bangor, and I have personally spent many happy evenings listening to his tales of the old footballing days.  “Paul Pons,” is mistaken.  H.T. is not a doctor, but he had a brother, “Dr. Dick,”: who was also a fine footballer. Humphreys captained Celtic at one time, I believe.  All the best to the sport page.