America 'elvish Periodical eater mirrors AYINCII • CINCINNATI 30, OHIO PAGE FIVE TlIEDUMOtylEWISHOROSICIE - - - - - - - HEAD OF UNITED SCHOOLS THANKS MANY WORKERS OFF on All E. Rabinowita Issues Statement is Appreciation of Work Done for , Education in Detroit. Oriental E. Rabinowitz, president of the United Hebrew Schools of Detroit, in a statement issued this week, follow- I ing the conclusion of the dedication ' ceremonies of the new school at Kirby and Antoine streets, expressed the thanks of the schools to the many I people who have contributed to the success of the new center. Mr. Ra- binowitz's statement follows: "Now that the work of the new Ilebrew school is completed and the dedicatory work is at an end, we wish to say a word of appreciation to our ardent co-workers who have labored with us incessantly to bring I about this phenomenal achievement, and to the public that has responded so readily to our call. "First, of course, comes the build- ing and arrangements committees, who have devoted their entire time and energy to the task of erecting this mognificent structure. These committees consisted of L. Duscoff, chairman; D. Robinson, J. Friedberg, R. Schomberger, supervisor; M. 13. Cohen, II. P. Gittleman, secretary; J. B. Lasky, treasurer; Max Granet, A. Klein. The entire board of the , • schools has naturally assisted in every way. "Much credit is due to the chair- man of the opening ceremonies and the banuet, Juqdge Harry B. Kvidan, who is always responding eagerly to the call of the United Hebrew Schools. We wish also to thank the various speakers, Rabbis A. M. Hersh- ' man, J. L. Levin, E. Aisishkin, Saul Silver of Chicago and Hirsch Mani- chevitz of Cincinnati, and David A. Brown, D. W. Simons and L. Miller of Buffalo. "Modest but effective was the work of the Women's League of the , schools. It could be noticed every- where, at the banquet, at the ball , and at the children's day. Invalu- able services were also rendered by , The Detroit Jewish Chronicle, a pa- I per that wields a great and whole- some influence in every Jewish home. Philip Slomovitz, who is always ready 'to assist in anything truly Jewish, has devoted himself whole-heartedly to the task of giving the school the de- served publicity. Credit is due also to L. Blank for the publicity in the Yiddish daily, "Der Tag;" to Messrs. Robert Loewenberg, II. Greenberg and Joseph H. Ehrlich, who have lent their aid in various ways; to Samuel Heyman and his fellow ushers, who have handled the crowds in such an elegant manner. "Our thanks are also due Cantor Piny Minkowsky of Odessa and his brother, Cantor Abraham Minkowsky of the Shaarey Zedek Congregation, who have given such a glorious end- int, to the dedication week. "To all pledgors, donors and con- tributors we give our thanks for the noble spirit they evinced in the cause of Hebrew education. Also to those who have already contributed to- wards the next building to be con- structed in the North End, whom we wish to assure that work there will be begun at the earliest possible op- portunity." and Chinese Rugs COUNT YOUR SAVINGS IN DOLLARS 639, Mahal-12 ft. 9 in. a 10 ft. 5 in.; rose ground. $281.25 Sale Regular price $375.00. Price 1829, Gororan-11 ft. 9 in by 9 ft. 2 in.; red ground. Regular price $275 00. Sale Price 10 ft. 3 in.; mulberry 1678, Arak-13 ft. 5 in. ground. Regular price $650.00. Sale Price 977, Mah•I-12 ft. 8 in. z 9 ft. 1 in.; rose ground. Regular price $300.00. Sale Price 1827, Serapi-13 ft. 6 in. a 10 ft.; rose ground. Regular price $495.00. Sale Price . 1826-12 ft. 10 in. it 10 ft. II in.; rose ground. Regular price $475.00. Sale Price 1983, Arak-10 ft. z 6 ft. 10 ie.; rose ground. Regular price $195.00. Sale Price 2054, Khivah-10 ft. 10 in. z 6 ft. 2 in.; mulberry ground. Regular price $350.00. . Sale Price 2015-Bidj■r-11 ft. 3 in. a 7 ft. 5 in.; rose ground. Regular price $450.00. Sale Price 962, Lilih•n-12 ft. 1 in. z 9 ft.; blue ground. Regular price $650.00. . Sale Price 1964, Kermanshah-12 ft. 2 Is. a 8 ft. 7 in.; light ground. Regular price $678.00. 5•11s Price $206.25 $487.50 $225.00 $371.25 $356.25 $146.25 $262 5 0 $337.50 $487 50 $.2 5165 25% Reductions On all Madeira, Filet Cut Work, Linen Table Cloths, Luncheon Sets, Etc. Tadross & Zahloute New Location 52 Adams Avenue, West Fiee Arta Building LOCAL ORPHAN HOME THANKS ITS DONORS The board of directors of the De- troit Hebrew Orphan Home expresses their thanks through these columns to the following tkinors to the institution during the month of December, 1922. N. Barack, 2090, Virginia Park, $20; Mr. Berrie, 946 East Warren avenue, $10; Mr. Sherman, 918 East Montcalm, $5; Dora Goldman, Gates Manor, $5; May Goldman, 2676 West Grand Boulevard; $5; Ray Cohen, 122 Highland, $5; It. Sandelman, $10; 13. Reichstein, $4; M. Aarenson, $3; Mrs. Sidney Stone, with card party pro- ceeds, 10 quilts. The home also thanks Drs. J. Poloz- ker and S. J. Eder for services render- ed as the institutions physicians since its inception, both having visited at the home daily without compensation. Three Day Sale Rollins Quality I GARRICK THEATER In presenting "The Bat" here for a return engagement of one week only at the Garrick Theater, beginning Sunday evening, Wagenhals & Kemp- er are following a well-defined cus- tom established with their previous hits "Paid in Full" and "Seven Days." Instead of running indefinitely or for long engagements they play their shows for return engagements as of- ten as the business and popularity of the play warrants. "The Bat" has presented a problem in return engagements. It has turn- ments as during the first presentation not only has the popularity of "The Bat" remained undiminished in all cities after three years, but in some spots it has increased in popularity . INCOM E TAX COLUMN Conducted by WILLIAM B. ISENBERG Offered at a mere fraction of their real worth-many below actual costs. Former Price $195.00 Civet Cat Coat Natural Muskrat Coat Former Price $175.00 Former Price $125.00 Wombat Coat Former Price $170.00 Slynx Coat Coat..-Fortner Price $160.00 Russian Pony . .Fortner Price $160.00 Marmot Coat Former Price, $150.00 Leopard Cat Coat 35 to 42 lock GOWN, ' Collars sod We of Shook Seal cod Self Trim. Choke '74 2 $295.00 I 550 Scotch Mole Wrap, Pest guilty $ 725 Yorkford Beaver Coat, foil le■gth ffa $450 up to $495 Hudson Seal Coats Front every point of view, these coats are exceptional. The Hudson seal is of splendid quality, made with the popular crush collar, and cuffs of skunk. Black Marten, Beaver, Squir- rel and plain. Choice $195 $595.00 $695.00 $695.00 $985.00 THIRTY•SIX ADAMS WEST On Grand Circus Park li Y. W. H. A. NOTES TAX computed without benefit of Section 206, $4,170.00. Tax computed under benefit of Sec- Monthly Meeting: tion 206 is computed as follows: $20,000 Forrester B. Washington, director Ordinary net income 2,000 of the Research Bureau of the De - Less exemption troit Community Union, will be the $18,000 speaker on Sunday, Jan. 21, at 2:45 Total subject to tax o'clock, at the Shaarey Zedek, Willis Tax on first $4,000 at and Brush streets. A large attend- $ 160 at 4 per cent ance is expected because of the popu- Tax on remainder,- larity of Mr. Washington as a speak- ($14,000 at 8 per er. The subject of his address will 1,200 cent) be "Your Negro Neighbor." Mrs. Surtax on amount Dorothy Williams Steger will sing a between $6,000 and 440 group of songs. $20,000) 1,720 $395.00 3495.00 $593.00 I 950 Alaska Seel Cost, Japanese Sable Trio* $ 985 Block Caroni, NANA, Collar aid Cafe $1295 Alaska Seel Cost, Hodson Bay Sable Trio $1185 Hudson Seal Coat, fix* Molt Trios. $2100 American Mink Cope, ilaeckel Made) $2050 Broadtail Caracul, Floe Kollorky Trite. members who are interested in voice joining are asked to register at the culture and choral singing are urged club house. to be present on Jan. 20 at 7:15 Weekly Dances o'clock. The weekly Saturday evening dances at the Temple Beth El have been voted a great success by all Domestic Science: * This course is organized for the those who have attended. Members young woman who is, or shortly will are asked to send the names of their be, beginning the profession of home- men friends to the office and invite- making. The clam will meet every tions will be sent them. The dances the Thursday evening begnining Jan. 25. are held in the dining room of Those who have registered are asked new temple. to bring aprons, notebooks and pen. MEN'S TEMPLE CLUB TO cils and be present at 7:30. HEAR DR. A. L. JACOBY Gymnasium Class: Notices have been sent to the members of the gym class informing them of the change of meeting place. The class meets every Tuesday even- ing at the Temple Beth El, Wood- ward and Gladstone avenues, instead of Wednesdays at the Shaarey Zedek. Mrs. Stein is in charge of the class. "Y" members who are interested in Dr. A. L. Jacoby will be the speak- er at the regular weekly meeting of the Men's Club of Temple Beth El, to be held in the club rooms of the organization at the new temple, on Wednesday evening, Jan. 24. The members are urged to attend these meetings, which are already proving of interest. Total tax Glee Club: Tax on capital gain ($16,- Mrs. A. Joseph Seltzer will direct 1,875 (Continued from last wek.) 000 at 12 1 % per cent) is the "Y" Glee Club, which meets every As stated in the first article, the every Saturday evening at the club Toil tax to be paid under tax on individuals is divided into a house, 89 Rowena street. Mrs. Selt- 3,595 provision of Sec. 206.... normal tax and a surtax. The nor- zer is directing several choral socie- (Continued next week.) mal tax has been explained and we ties in the city and we are very for- now come to a discussion of the sur- tunate in securing her services. There tax. For the calendar year 1922 and Rickenbacker Is Truly a "Car are 20 girls in this group and "Y" thereafter, the surtax is to be com- Worthy of Its Name." puted as follows: One per cent of the net income be- tween $6,000,000 and $10,000, to "A car worthy of its name," one which is added 2 per cent of the net of the slogans of the Rickenbacker income between $10,000 and $12,000, Six designed and built by Capt. E. to which is added 3 per cent of the V. Rickenbacker and his organiza- net income between $12,000 and $14,- tion attracted unusual attention when 000, This computation is carried on, it was announced a year ago. The the rate of tax increasing 1 per cent ublic knew that the hero's name for each extra $•,000 of income until was worthy because he scorned pro- ' $200,000 income is reached, at which moters, movie contracts and other time the rate is 50 per cent for that schemes which would have made him a rich man in a few months after amount or over. ITS • NAME \ v cste ritN • or • • Income and gain are divided by his return from becoming ace of aces the law into two classes, namely, or- in the world war. And the car has Idniary income (or loss) and capital lived up to its slogan, according to I gain (or loss). The discussion up to advices from all parts of the roan- this point has been with reference try-worth of the name Ricken- to ordinary income (or loss). With backer, which will go down in his- I reference to capital gains (or losses) tory as one of America's most tam- , the law is somewhat different. Capi- I ous heroes. tal gains (or losses) refer to taxable profits (or deductible losses) from Need of a Jewish Represents- he sale or exchange of capital as tive in Circuit Court. sets consummated after Dec. 31, 1921. The term "Capital Assets" The Circuit Court of Wayne means property acquired and held by ; the taxpayer for profit or investment County, Michigan, housed in the will on for more than two years (whether or county building, this county, I not connected with his business), but March 7 next call upon the electorate does not include property, held for of the country to nominate 10 judges the personal use of the taxpayer, or to hold office for six years begin- : any other property of a kind which ning with the first of January, 1924. The Circuit Court of the county would probably be included in the inventory of the taxpayer taken at of Wayne is the largest circuit in t"e close of the taxable year. Section the State of Michigan, and in this 206 of the laws provides as follows: circuit not less than 60 per cent of "In the case of any taxpayer (oth- the litigation of the state is carried seen Viewed from point of impor- er than a corporation) who derives on a capital net gain, there shall (at the tance, the county of Wayne, in ef- election of the taxpayer) be paid in feet, establishes the precedent for lieu of the normal tax. a tax de- the enforcement of both civil and termined as follows: With the amount criminal law in the state and such of the normal tax shall be paid 12',b being the case, it is evident that it per cent of the capital net gain; but is of importance not only to the resi- if the taxpayer elects to be taxed un- dents of the county of Wayne, but der Section 206, the total tax shall to the residents of the entire state, Touring Pliailmi-$1 Hi: Emil,- HOE; SM.-81985 I. 0. 1,. Dninst in no came be less than 12% per cent that representative men, well learned and founded in the law, be chosen to of the total net income. I sit upon the Circuit bench of Wayne Question. and Answers. Question.--During 1922 any net in- county. Singular it is that never in the his- 5036 Woodward Avenue come, figured according to your ar- tides, amounted to $20,000, but I tory of Wayne county, exercising as Northway 1500 sold a vacant lot which I bought sev- great an influence as it does over the eral years ago, for a cash profit of entire state, has there ever sat a $15,000. Is this to be included in Jewish Circuit Judge. In the city of Detroit today there my business income, and what tax are not less than 80,000 Jews. Here- must I pay in total! Answer.-This case illustrates the tofore but little interest has been evi- application of Section 206, quoted denced by them at times of election above. The profit on the tale of lot and it is safe to assume that but a is a capital gain and as such is not small percentage of them exercised subject to the regular tax on busi- their right of suffrage and assisted ness income. The amount of tax pay- in the carrying on of the government. able is computed as follows: The indifference of the Jew to his $20,000 right of suffrage has bean oft refer- Total net income........ Ired to, and it is hoped that from now Capital gain on sale of cap!- 15,000 oil every Jew wi ll ta ke unto himself .... .... ... '1 14 +7.1 tal asset ----- I the burden of i mpr es sing upon his $35,0001J‘wish neighbor the importance of Total . I v9ting at all electrons, to the end Personal exemption ifor Ai/i• 2,000 that it cannot be said that the Jews .......... married man) of tl4u city did not assist in the elec. ntatives. '$33,000 ItIon of the people's represe Income subject to tax Certified Public Accountant. st, acker ,AR • icken These Dealers Sell Butterick Patterns with THE DELTOR L. A. JOHN J. AUTCZAK 5536 Michigan St. ROBERT BIELICKI 5300 Mitchell Ave. . Bind. SONS LE.E.,IIIALL,ERA50. It 0105515 NETZORG . BUZENBURG BROS. 9210.20 Hamilton Blvd. ,and 7771 Grand River Ave. 5711 Grand Ivor An• mz:E c ii,,t0V4AK . FIPPER'S DRY GOODS STORE McClellan and Gntiot St•. F.9t813CFIZen Ave. ANNA CUNEY 1903 lea. Compass St. DE:47:';,,,t,d`,?..,, FRANK REISMANN 4722 Oleo* St. Ave. FERNDALE DEPT. STORE 7924 Ferndale Ave. ROBERT nOtaTrVST Onion" IZ ..,... As.. SA93317nindiZZ SIMON FRANK a SEDER 1413 Woodward W. Warren Ave. SAM RING FROOSH k COMPANY 11202 E. Jeflemon H. GIES ilk COMPANY 4800 Grand River Ave. As.. H. R. 11305 Woodward . liHt...L‘E.R w. J. rd Ave. Ave. 01;2 30 ,4 SrTil.001%E.L. An.. HENRY Michigan Ave. 305. TLAROWSKI 1432 Canfield An.. PETER H. VAN HOVEY sloe Kirchevsl Ave. SAM ISBERG 6255 Fort St. W. MRS. FRED KEISTER A 9208 ack Mve. 1 1ft . ' N E reg( SL r, 5t 1.112819; LEO KIRCHNER CO. 102 Mack Ave. KRAUSMA N, BRADY CO. 8015 Twe h St. ERNST KNAPP CO. 2030 Gra iot Ave. THE LA SALLE SHOP 6209 Linwood Ave. P E1 T 3V:5 I11.1 5 11t C on Blvd. , 7 RA r p D ,E CI AS. V li O .N Ave. N lt FR5 '476 1;, % tffs Rat. ELLIOTT t TAYLOR WOOLFENDEN CO. Woodvatd a Henry St. COUPON o klet •. advertised. rim,e send me your Donor Bo THE BUTT ERICK PUBLISHING CO.. Butterlek Building. New York C1t7. Masse Address [et II • A New Series Introducing New Features The new iticlienbacker series scored a marked success during the recent New York Automobile Show. Most of the interest continues to be cen- tered around the famous tandem fly- wheel. the latest Ricken- But have you backer invention-the ingenious air cleaner? This is another noteworthy feature a year in advance of the industry! See the new series at the Detroit Auto- mobile Show. All beauties. Cunningham-Richards Company 1=3