WEDentonjaasnffIRONiCLE

PAGE TWO

Where Furniture
Building is a
Fine Art

In the Detroit Furniture Shops you find an or-
ganization uniue in the furniture trade.
It was founded over twenty years ago and by a
group of men who believed it possible to imbue a
modern furniture shop with the some spirit of sin-
cerity and striving for the beautiful and artistic,
which raised the work of the famous medieval fur-
niture designers to the plane of Fine Arts.
Making our own furniture and selling directly
to the consumer enables us to control every opera-
tion and know that it is done as well as human
skill can accmoplish it.
It permits us to offer a much wider selection
of styles and patterns than any ordinary furniture
store can possibly carry.
It permits us to give our customers the satisfac-
tion of knowing that, no matter what pieces may
be selected, they wlil be correct in design, beautiful
and harmonious to look at, and will possess the
true, lasting beauty that can only come from sin-
cere, honest workmanship and materials in the un-
seen parts as well as the seen.

Petroitfurnittureliops

Ilatrrn at Tiopelk
DETROIT MICHIGAN

This plate is our signature and pour assurance of
honesty and sincerity in furniture building.

INCOME TAX
COLUMN

Conducted by
WILLIAM B. ISENBERG
Certified Public Accountnnt.
(Continued from last week.)
Before discussing the laws relating
to partnerships, it might be well to
say a word about the personal service
corporation. Before 1922, what was
known as a personal service corpor-
ation, was permitted to file a return
on the same basis as an ordinary part-
nership, but beginning with 1922, no
such choice is permitted and a per-
sonal service corporation must make
out the same return as any ordinary
corporation.
A partnership as such is not liable
to any income tax, but the proper
share of its profits belonging to each
partner is to be reported by him as
taxable income whether actually re-
ceived in cash or otherwise, or al-
lowed to remain in the business. The
income tax return of a partnership
is to be made on Form No. 1065,
whether a profit is shown or not and
must be signed and sworn to by one
of the partners. It is important to
know that the deduction of contribu-
tions or gifts is not permitted on a
partnership return, but the propor-
tionate share of these may be deducted
from the individual return of each
partner.
A partnership is permitted to take
advantage of the net loss provision
of the Revenue Act of 1921. This
is a new feature in the law and is
covered by Sec. 204, which provides
that a net loss sustained in business
or in any transactions entered into
for profit if connected with the trade
or business of the individual during
the ye ar1921, may he deducted from
the net income for the year 1922, but
if that is not sufficient to take care
of the entire lsos, the remainder may
be deducted from the net income for
1923. The benefits of this section will
save much money to those axpayers
who suffered large losses in 1921, es-
pecially since it applies to individuals,
partnerships and corporations. How-
ever, in the case of a partnership,
since it does not pay any tax, there

FOR

Circuit

Perwein Pastry Shop to Cele- coffee will be served. Many special est starring vehicle, "Tanorine,"
tasty delicacies will be offered in ad- which is also the greatest producing
brate First Anniversary.
dition to the usual complete line of triumph of Carle Carlton, youthful

The Perwein Pastry Shop, 9138
Twelfth street, near Clairmount, will
hold its first anniversary pall.y on
Monday, Feb. 19, marking the first
annivesary of the shop's establish-
ment. l'atrons and friends of the
shop are invited to help celebrate.
On this occasion, selected cakes and

Our New York Letter

Ronald Storrs, C. M. G., C. B. E., Governor of Jerusalem—A
Poor Close-up—Suggestive Questions That Were Not
Asked, and One or Two That Were Asked.

Peacon rolls, filled cakes, Strudle, etc. American producer whose f r.,t
duction, "Irene," set a new mark pro.
in
GARRICK THEATER
the realm of musical plays shah has
Beginning Sunday evening, Feb. only been excelled by the "Tangerine"
g
18, Detroit audiences will have an op- comp any which
the
portunity of experiencing the great Garrick theater, Detroit,
r or e
delight of seeing Julia Sanderson, week only , beginning be
Sunday . . , ring,
queen of musical comedy, in her great- Feb. 18.

IT STARTS PROMPTLY

IN THE COLDEST WEATHER

The behavior of Dodge Brothers Motor Car on
zero days is a fair example of its fitness the
year round.

You turn the switch, step on the button, and
the motor starts—without undue noise or delay.

The reasons are readily understood:

The coordination of the power plant is well
nigh flawless. The slightest impulse sets it in
motion.

The battery-6-cells, 12-volts—is unusually
large.

A high-vacuum carburetor so thoroughly

vaporizes the gasoline that it ignites instantly
ender the spark.

The electrical system is remarkably efficient
and cuts to a minimum the usual voltage loss
between battery and starter.

Finally, the starter, itself—an admirable ex-
ample of its kind—is directly united with the
engine by a chain drive which is always in mesh
—a fact having much to do with the prompt.
ness and quietness of its action.

The price of the Type-A Sedan Is 31497.60 delivered.

By GERSHON AGRONSKY

(Copyright, 1923, Jewish Correspondence Bureau.)

An interview with General Storrs,
governor of Jerusalem, debarred from
talking politics, while interesting, per-
haps even stimulating, to the inter-
viewer, must be something in the
nature of a nuisance to the inter-
viewee, and frightfully disappointing
to the public. It is perhaps not un-
like the experience of a public come
to a concert where the virtuoso.de-
clines to play. And so while one un-
derstands why the governor does not
wish to be quoted on political ques-
tions concerning Palestine, this under-
standing does not mitigate all the
hurt.

guages, executed in plaques of blue
and green tile in the manner familiar
to Eastern travelers.
"The water supply is nearing com-
pletion and every effort is being made
to push on the installation of elec-
tricity."

The list of questions we eagerly
scrawled across a neatly folded sheet
was impressive. It became less for-
midable as the governor announced
that as an official he could not discuss
political matters. It shrunk to almost
nothing by the time the interview got
under way in the lobby of the Plaza
one rainy Thursday afternoon.

MURPHY IS CANDIDATE
FOR OLD POSITION AS
Governor Storrs, whom we wereneo-
CIRCUIT COURT JUDGE ing not for the first time, was his

cordial, cheering self, He wears his
mufti with the same British grace as
his uniform, imparting that air of
soldier turned statesman, which is
found in all statesmen who in the
great emergency turned soldiers. Eng-
lish gentleman that he ia, Ilia keen-
ness was unabated despite the all too
visible physical fatigue under which
he was laboring. We were encour-
aged to proceed, the governor reply-
ing only to those questions he con-
sidered relevant to an unpolitical in-
terview.

"Well, sir," we were going to begin,
you have been governor of Jerusalem
over five years. Much water has since
flowed under that little bridge over
the Jordan. You were military gov-
ernor while Palestine's fate was still
in the lap of the spokesmen for the
nations. When you came you found
Turkish misrule, sub-tropical diseases,
a chaotic state of mind among a hope-
lessly divided population. Your won-
derful British administrators worked
JUDGE ALFRED J. MURPHY
Of exceptional interest in the com- one miracle after another. You have
ing election is the reappearance in had the military administration re-
public life of Hon. Alfred J. Murphy, placed by a civil government with a
who is a candidate for his old posi- Jew presiding over it. You have
tion as circuit judge. The record of routed the venal officials, abolished
Judge Murphy during many years of bribe giving and taking, inspired the
service as recorder's court judge and population with a sense of security
then as circuit judge is exceptional. and justice. You have been building
His decisions were almost always en- roads, improving communications, en-
tirely affirmed hr the supreme court couraging agriculture, giving a new
and his learning, industry and lease to life, to trade and to indus-
patience contributed a great deal to try. Reports of these things have
the standing of our courts. Ile has reached us and cheered us. But you
commanded the general confidence of have been doing something else, be-
the entire bar and also of the general sides which practical achievements in
public with whom he has been an state-building are frivolous and insig-
nificant: You, the British, are sup-
outstanding popular figure.
The talents of Judge Murphy have posed to be translating into an in-
been available at all times in behalf superable, irreducible superb act those
of the finest liberal humanitarian promises which are writ large upon
causes. Ile has always been at the the Mandate you have been granted by
service of those who suffer from die- the League of Nations. You are sup-
crimination, prejudice and oppression, posed to be assisting and facilitating
the Jew on his thorny path towards
would be no purpose in allowing it the "achievement of that object"—the
an exemption, but the members of the Jewish National Home. After five
partnership may deduct from their years, Sir, with 6,000 miles betweeu
income from the partnership for 1922, us and the National Home's site, will
such net losses as come within the you not say, whether or not you can
meaning of the law, that were suf- see the Homeland arising and how
fered during 1921.
soon?"
(To be continued next week.)
It occurred to us this question was
nothing if not political, and it had
regretfully to be abandoned, unut-
tered. Haltingly we asked, "Sir, what
of the future of Jerusalem?" Delib-
erately this reply was dictated:
"Given capital and sympathetic in-
terest from the outside world, espe-
cially America, the prospects of Jeru-
salem are eminently satisfactory,"
said the governor. "Thanks to a vig-
orous municipality, the city is a great
deal cleaner, and consequently more
healthy, than it has been for about
two thousand years. Building is pro-
gressing favorably, as the traditional
aspect of Jerusalem is of interest and
importance to the greater part of the
civilized world—Jewish, Mohamme-
dan, Christian—special care is needed
to see that the tradition is maintained
and that no vandalization of any sort
is permitted.
"The development of quarries is a
matter of urgency for which capital
—not necessarily large—is needed, es-
pecially for the purpose of purchas-
ing modern quarrying machinery.
Other special aspects of the city's ap-
pearance, interest and future are zeal-
ously and jealously, being watched by
the Pro-Jerusalem Society, Among
the recent activities of the society
may be noted the naming of the
streets, the signs for which are being
rapidly extended in English, Arabic
and Hebrew—the three official Ian-

HARRY J.

LIPPMAN

greatest living conductor that Europe
possesses today, There are many in-
teresting points about Walter. Ile is
a man in his big forties, who has
been in the front rank of his profes-
sion for 20 years. After the usual
round of small opera houses in Ger-
Sunday's Popular Concert.
many and Austria about 20 years,
John Barclay, who is rapidly becom- Gustave Mahler took him to Vienna
ing one of the most popular singers to be one of the assistant conductors
of this time, will be soloist at the pop- of the Royal Opera there. His genius
ular concert which will be given in as conductor was recognized from the
Orchestra Hall Sunday afternoon at beginning and within two years he
half-past three. Mr. Barclay is a had been made associate conductor,
Canadian and hailed originally from which position he held both with Gus-
Toronto. Leopold Stokowski, conduc- tave Mahler and with Felix Weingart-
tor of the Philadelphia Orchestra, dis- nre. In 1912, after the death of Felix
covered him a couple of years ago and Mottl, Walter was made the general
Arthur Judson, manager of the Phil- music director of the Royal (now the
adelphia Orchestra, revealed him to State) Theaters of Bavaria, and as
the American public during the east- such was at the beast of the entire
ern tour of the famous Mendelssohn operatic establishment in Munich the
choir in Toronto last year. Mr. Bar- Royal Opera of the Residenxtheater
clay sang with the choir at its con- where the Mozart performances are
certs in New York and it is fair to given and the Prinz Regenten theater,
say that he divided equally the honors where in summer the Wagnerian Fes-
of the occasion with that famous tivals are given. Ile resigned from
chorus. Since then his progress has this post last spring but the 10 years
been very rapist and Mr. Kolar re- in which he occupied it saw his repu-
gards himself as most fortunate in tation grow mightily. It was chiefly
having secured him for this Sunday at Mr. Gabrilowitsch's instigation that
Mr. Walter has just arrived in this
concert.
Mr. Barclay is a high baritone, a country. Ile made his American debut
singer of great scale and the possessor last Thursday evening with the New
ofan uncommonly pleasing personal- York Symphony Orchestra in Car-
ity. Ile will sing twice this after- negie Hall, New York. He conducted
noon. His first number will be the the orchestra again Friday and this
aria, "Vision Fugitive" from Masse- Sunday afternoon he is conducting the
net's "Herodiade" and his second will same orchestra in Aeolian Hall. His
he Valentine's aria "Dio Poasente" success Thursday in New York was
everything that his friends expected.
from Gounod's "Faust."
Besides conducting the New York
Symphony and the Detroit Symphony,
The Symphony Concerts.
In some respects the Symphony he will conduct the Minneapolis Sym-
Concerts of this week will be the moat phony Orchestra, and, most interest.
important of the season because they ing of all, he has been invited to
bring to Detroit as guest conductor, conduct the Boston Symphony Orches-
on invitation of Mr. Gabrilowitsch, train a pair of its concerts in Boston
Bruno Walter, unquestionably the at the end of March.

We interposed a seemingly innocent
question. In speaking of the sym-
pathetic interest from America, which
section is meant—Jevfish, Catholic,
Episcopalian? But it appears we were
treading dangerous ground. We re-
treated, and became absorbed in com-
position and aims fo the Pro-Jerusa-
lem Society.
"The Pro-Jerusalem Society is a
non-political, non-denominational body
and represented on it are Americans,
English, French, Italians, Jews (Ash-
kenozic and Sephardic, Zionist and
non-Zionist), Latin Catholics, Greek
Orthodox, Armenians, Anglicans, act .
The Jerusalem municipality actively
participates in it, Its membership in-
cludes two British Prime Ministers ,
past and present—Mr. Lloyd George,
and Mr. Boner Law."
The governor did not mention that
he founded the society and that he
presides over it. He added that its
activities include the developing of
tile-making, and encouraging native
weaving.
Questions kept whirling kaleidos-
copically in our confused head. What
were we not going to learn from the
governor of Jerusalem? Had we not
intended asking about the source and
resources of Arab intransigeance and
the extent and popularity of its op-
position; the volume of Jewish immi-
gration and the country's real capa-
city for absorbing it; the share con-
tributed by Jewish taxation and the
ratio of government grants for Jew-
ish public activities, such as educa-
tion and sanitation; the relative
political position and importance of
the comparatively undisputably rep-
resentative Jewish Council (Vaad
Leumi); the census figures which,
stubborn report has it, have been
made to include sections of the coun-
try perennially harboring wandering
Bedouin tribes, thus inflating the Arab
population with corresponding diminu-
tion in the estimate of the Jewish
population. No end to the questions
we might have asked had we not
known the governor's lips were sealed
on all things political.

We turned to the obiect of the gov-
ernor's visit to these shores:
"My self-imposed mission to Amer-
ica is to arouse interest in, and col-
bet funds for, the work of the Pro-
Jerusalem Society," Governor Storrs
declared. "I have met leading mem-
bers of the various communities here
and I find a great deal of interest
existing in the project, and a very
evident determination on the part of
my American friends not to let Amer-
ica be behind Europe in assisting in
the preservation of a city which is of
at least equal interest and importance
to America and to Europe:'

We asked whether the governor had
a message he wished us to deliver to
the Jews of America, He had none.
We took our leave.

BEGIN CELEBRATION
OF PALESTINE WEEK

NEW YORK—(J. C. B.).—Obser-
vation of "Palestine Week" arranged
Educational Conference began Sunday
under the auspices of the Friedlander
in Jewish Youth institutions, includ-
ing such organizations as Young
Judaea, the League of Jewish Youth,
Young Pepole's Synagogues, Y. M. H.
A.'s, Y, W. II, A.'s, etc.
Every member of a Jewish institu-
tion or club is to be urged to provide
the small sum necessary for planting
■ tree in his or her name in Pales-
tine, thus contributing to the rehabili-
tation of the land. Another plan is
to interest the Jewish youth to pro-
vide the Chaluzim in Palestine with
such things as music records, books
and athletic material. The Zionist
Organization, the Keren Ilayesod, and
the Palestine Development Council are
all interested in the work of the con-
ference.

PERFECTION LODGE

Perfection Lodge No. 486, F. & A.
M., will hold a regular communication
Wednesday, Feb. 21, at 7 p. m.
C. K. SANDORF, Secretary.
LOUIS H. WOLFE, W. M.

HAVE YOU REGISTERED?

Last day February 17, 1923

THOMAS J. DOYLE

FDGEWOOD 4460
Jefferson at Chene—Woodward at Martin Place
Norwoodward Motor Co.—Woodward at Clairmount

FIFTY-FIFTH ANNUAL STATEMENT OF THE

Michigan Mutual Life
Insurance Company

PAID-FOR BASIS

ASSETS

Cash in banks
$ 150,919.47
First mortgage liens no real estate
12,560,628.75
Real estate
106,266.71
47S ono no
Amount invested in new Home Office Building
Loans to policyholders, secured by reserves
2,651,854.65
U. S. Government Liberty Loan Bonds
i,n .s.t.f0
State of Michigan War Loan Bonds
35,000.00
Interest due and accrued
272,736.83
secured by reserves
213,172.03
Net outstanding and deferred premiums,

.

Total Assets

$16,793,090.44

LIABILITIES

Reserve fund (including disability benefits)
Premiums and interest, paid in advance
Installment policies not yet due
Other polciy claims
Accrued taxes, salaries and expenses
Surplus ..

$15,322,484.53
29,792.23
74,136.39
74,050.54
92.325 64
1,200,301.11

Total Liabilities
$16,793,090.44
Insurance written during 1922
17,272,833.42
Total Amount of Insurance in force December 31, 1922. 97,739,014.39
During the year 1922 the Company paid death claims
amounting to
808,424.59
Paid to Living Policyholders
896,571,29
Total amount paid to policyholders since the organiza.
tion of the Company
36,250,693.62

A RECORD OF ACTUAL RESULTS WHICH SPEAKS
FOR ITSELF

The Michigan Mutual Has Some Lucrative Field Positions Open for Men

of Integrity and Ability.

J. J. M.ney, President
A. F. Moore, Secretary
J. Farrand Williams,
John C. Grist, Assistant Secretary
lat Vice President
G. W. Sander.. Actuary
J. V. Oat•ky,
2nd VicmPree. and Counsel G.. B. McGill, Superintendent el
W. G. Hutchinson. 3rd Vic• Pres.
"4. '6..
and Medical Director
L H. Chamberlin, Auditor

0. F. Looker, 2nd /tat
Secretary
Geo. A. Steermt, Cashier
R. C. Looker, Gebel Agent.
702 IJItton Trust Bldg.
W. W. Warren, Gen , Agent,
1013 MaYe•tk