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Detroit Jewish Chronicle

SECTION ONE

VOL. 43, NO. 46

'Jews Will Not Be
Forgotten on the
Day of Victory'
Is Assurance Given in
London by Win-
ston Churchill

LONDON. — (JPS-Palcor) —
Breaking a silence on the plight
of the Jews since the beginning
of the war, Prime Minister Win-
ston Churchill assured the Jews
of England and of the world
that "on the day of victory the
Jew's suffering and his part in
the struggle will not be forgot-
ten," in a message which was
published in the centenary edi-
tion of the London Jewish Chron-
icle.
High tribute to the spirit of
endurance of the Jew in the face
of grave wrong was eloquently
expressed by the Prime Minister,
who together with the Arch-
bishop of Canterbury, Cardinal
Hinsley, the Catholic primate,
the leaders of other churches and
various British statesmen hailed
the hundredth anniversary of a
paper generally regarded as the
foremost Anglo-Jewish periodical
in the world.

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Other Messages

Among other luminaries who
sent messages to the Jewish
Chronicle were Ivan Maisky, So-
viet Ambassador to Great Britain,
who •declared that the present
war was a war for equality and
freedom of all nations, including
the Jews; Dr. Chaim Weizmann,
World Zionist President, and Pro-
fessor Selig Brodetsky, president
of the British Board of Jewish
Deputies, who wrote about the
services of the Chronicle to the
Jewish people and to Zionism;
General Charles De Gaulle, Free
French leader, who emphasized
the part played by the Jews in
the fight against Hitlerism.
In his message, Mr. Churchill
said :

:s

"On the occasion of the
centenary of the Jewish Chron-
icle, a landmark in the history
of British Jewry, I send a mes-
sage of good cheer to the
Jewish people in this and other
lands.
"None has suffered more
cruelly than the Jew the' un-
speakable evils wrought on the
bodies and spirit of men by
Hitler and his vile regime. The
Jew bore the brunt of the
Nazi's first onslaught on the
citadels of freedom and human
dignity. He has borne and con-
tinues to bear a burden which
might have seemed beyond en-
durance. He has not allowed
it to break the spirit; he has
never lost the will to resist.
"Assuredly, on the day of
victory the Jew's suffering and
his part in the struggle will
not be forgotten. Once again,
it will be shown that 'though
the mills of God grind slowly
yet
they grind exceedingly
small,' "

Messages From U. S.

and The Legal Chronicle

THIS PAPER PRINTED IN TWO SECTIONS

DETROIT, MICHIGAN, FRIDAY, NOVEMBER 21, 1941

10c Single Copy; $3.00 Per Yeat

Eighteen Ways to Reduce Taxes

By CHARLES K. HARRIS
Certified Public Accountant

It is against the law to evade the be reduced. Usually the saving is
greater than the interest paid on the
money.
9. For those filing a tax return
on an accrual basis, be certain that
all accrued items are included. All
expenses that are due and those in-
curred even though they have not
been paid, • should be paid, should
be included and
many expenses
should be pro- rated to the end of
the taxable year and deducted. Very
I. See that your bookkeeping is often someone capitalizes an ex-
accurate. Unless this is true, tax pense because it makes the balance
economy is difficult. Very often small sheet look better. This is an expen-
expenses are paid out of cash and sive way of improving a balance
never recorded. These may not be sheet. Any repairs that keep the
deducted from gross income. Over a property in the ordinary operating

payment of a tax, but it is not
against the law to avoid a tax by
lawful and permissible means. Taxes
has become one of the major ex-
pense items. Every business nun will
find his tax item to be more and
more important than ever before, and
lie should take every lawful means
to keep his taxes at a minimum.
The suggestions that follow should
be helpful in effecting tax economies:

period of a year these petty outlays
may amount to a sizable sum. Every
business should keep a record of these
petty cash items systematically by.
means of a petty cash fund or some
method of keeping the records ac-
curate.
2. Be sure to deduct sufficient
depreciation. You cannot take ad-
vantage in later years of your failure
to take depreciation. The figuring of
depreciation is more of an account-
ing problem than a tax problem.

condition arc an expense.

10. If you carry an inventory,
figure it at cost or market, which-
ever is lower. Remember that if your
inventory is inflated you may show
a higher profit on paper, and the
taxes will be higher. If you put
your inventory too low, you may
think you are saving taxes, but you
arc only putting the tax off for
next year and at that time the tax
rate may be higher.
11. Any amount that you may
be
obliged to pay out for in juries
You
cannot
depredate
land.
3.
Deduct the cost of the land from received by your employees or to
the real estate if the building and anyone else over and above the
land arc shown as one on your amount that is covered by insurance
is a proper deduction.
books.

4. Do not neglect to deduct for
obsolescense whenever it is permis-
sible. Sonic equipment may become
obsolete faster than it would depre-
ciate from ordinary wear and tear.
5. If you should scrap any

equipment to be replaced by modern
units, you may deduct for the

amount of the loss.
6. Any expense overlooked one
year cannot be deducted from your
tax return in the next year, there-
fore, be sure that each year's tax

return is complete in itself.
7. Do not wait until time last
day to .call in your accountant to
prepare your tax return. In the haste
possible savings may be overlooked.
Your Certified Public Accountant

should not wait until time end of
the year to audit your books but
should make an audit almost con-
tinuously. monthly or quarterly, and
he should act as your tax advisor.
8. Many small companies keep
their books on a cash basis. If such
is the case. be sure that all current
bills are paid during the taxable

year so that these expenses may be

pay these items so that the tax can sidered as a distribution of dividends,

Plan To Settle
Detroit Shares in Forming A New
A Million Jews
Collective Colony in Palestine;
Senator Barkley Addresses Banquet Post-War Proposal Is
Participation by the Jewish Benjamin M. Laikin, chairman
Made by Israel M.
community of Detroit in the of the local drive, was the toast-
Sieff of London
founding of a new colony in master of the ovening.

Palestine to be known as "Kib-
butz Ireinu"—"Collective City"
—the Farband Colony to be es-
tablished with funds raised by
the Jewish National Workers' Al-
liance on soil of the Jewish Na-
tional Fund, was celebrated at a
banquet last Sunday evening at
the Book-Cadillac.
U. S. Senator Alben W. Bark-
ley of Kentucky, majority lead-
er, was the guest speaker, the
occasion marking the completion
of Detroit's campaign for this
city's share in the funds neces-
sary for the purchase of land
for the colony, in honor of the
Far band ' s (Jewish National
Workers' Alliance) 30th anni-
versary.

Sen. Barkley's Address

In his address, Senator Bark-
ley lauded Jewish efforts in Pal-
estine, recalled the planning of a
garden in his honor in Palestine
and expressed gratitude for the
privilege he has had in sharing
in work for Jewish national re-
demption.
Senator Barkley emphasized the
need for carrying on the biattle
against IIitlerism. He declared
that if necessary this country
will fight, unafraid, as we have
fought in previous war, in order
to preserve the basic principles
of democracy and freedom.
"There are some things that

See FA

D—P

e 9

Former Pattern Is Reversed
46c1 Present Strength Is
140111 Overseas Bases

In the last war the American
Army did most of the fighting. The
Navy did an effective police job,
but never was hard pressed with the
British, Italian and Japanese Na-
vies on its side.

start the running of the limitation
In this undeclared war the Amer-
period for additional assessment and
ican Navy is doing the fighting. The
preclude the imposition of a delin-
Army is doing an effective police job
quency penalty.
in outlying bases.
I7. Before selling a piece of
All present signs ate that, for
property and showing a profit be
some time to come, this is to bt a
sure to figure out how you want
war for the Navy alone. The role
the payments to 'be made. It may
to be played by the American Army
be advisable to have the payments
remains uncertain.
made over a period of time so that
Yet the Army now is rounding
the sale can be reported on the in-
into
an effective fighting force. Hen-
stallthent plan. if one has a high
taxable income this year, he may ry L. Stimson, Secretary of War

not wish to add to it the prpfit
on the sale. He may therefore, want
to have it paid to him over a period
of time.
18. Can you divide your in-
come ? For example, dividend paying
stock divided among members of the
family may reduce the surtax.

Christmas Seals
Placed on Sale

The 1941

tuberculosis Christmas

seal which will be placed on sale
throughout the country on Nov. 24,
features a lighthouse. Against the
blue winter sky, which forms the
I 2. If you have any transactions background of the design the double-
of which you are in doubt and, it,
barred• cross, in red, is spot-lighted
appears that the interpretation may
by the lighthouse beacon.
be made in two different ways, you
Steven Dohanos, a native of
have the perfect right to use the
Lorain, Ohio," a well-known muralist
interpretation in your favor. This
and illustrator, is the artist of this
cannot be considered tax evasion but
year's seal.
is tax avoidance and the Supreme
Out of his own experience he
Court has so ruled.
conceived
the theme of the light-
13. If your wife has a separate
house
as
the
symbol of the tubercu-
income, your accountant should fig-
ure out for you whether or not it losis work. For it was soon after
is advisable for her to make out a he had begun to gain recognition
separate income tax return or to that he discovered he had tubercu-
combine it with yours to make a losis. He had just been asked to
join an art studio in New York
joint return.
14. If you have an agreement and was preparing to move there
with the officers or employees of your from Ohio.
Mr. Dohanos said that the tempta-
company to pay a bonus whether
it is based on profit or otherwise it tion Was great to work on and hope
is advisable to pay it before the end that he would regain his health. But
of the year or definitely set it up the educational campaign of the tu-
as liability or see that it is paid berculosis association had taught him
before two and a half months after about the disease he had to fight.
So he immediately went to a sana-
the end of your fiscal year.
15. Salaries to officers of a cor- torium and underwent treatment and
poration must be reasonable for the complete rest.
Three years_
ears -aftei hisA4mret urn to
taxable year. The tax department in-
sists that salaries and bonuses to New York Mr. Dohanos was chosen
officers be reasonable, otherwise the by the Treasury Art Project in

deducted for that year. It often may
NEW YORK.—Prime
Winston Churchill, Allied Prime be advisable to borrow money to unreasonable amount may be con-

See CHRONICLE—P,age 8

especially in a close corporation.
16. Make certain that your in-
come tax return is properly signed
and verified before mailing. If your
return does not comply with the
statutory requirements, it may not

OUR ARMY

ALBANY. (JPS)—A compre-
hensive plan, taking into account
political as well as economic fac-
tors, for the settlement in 10
years of 4000,000 Jews in Pal-
estine in the postwar period, was
presented here by Israel M. Sieff,
noted British industrialst and
philanthropist, at the annual
meeting of the New York State
United Palestine Appeal.
Going on the premise that af-
ter the war European Jews will
look to other continents for their
place of resettlement, Mr. Sieff
said that the Western Hemisphere

See COLONIZATION-.=Page 12

See CHRISTMAS SEALS—
Page 1. Sec. 2

who found only the skeleton of an
Army when he took office 16 m flubs
ago, now is able to report that ''it
looks as if we arc getting into the
full production that we have been
planning ever since France collapsed.
The American Army today is be-
ginning to get in volume the arms
with which it could fight. That fact
leads to questions like those that
follow: '

Does the Army possess any troops
equipped and trained for modern
war? The answer is that it does.
Troops in Iceland and troops in
the Philippines are better armed and
probably as well trained as any
troops that they might be called upon
to face. Those, at present, are the
two spots where American' soldiers
might be called upon to fight in the
not too distant future. In neither
outpost is there any large number
of fully equipped and fully trained
American troops.
At home, at least two divisions of
infantry and two mechanized divi-
sions are approaching full strength.
This compares with Germany's 300

divisions. Other divisions arc gradu-
ally building in strength. Ordnance

remains a bottleneck.
Is there a prospect of another big
American expeditionary force? Not
so far as now can be foreseen. In
the first place, the present United

States Army of 1.600,000 officers
and men is no larger than required
to man this country's enlarged out-
lying bases and to assure hemisphere
defense. In the second place, there is
no present front to which American
troops could be dispatched in large
numbers. An A. E. F. of the U. S.
Air Corps is something else again.
As to the future: The most com-
mon observation of informed offi-
cials is that the areas that might

See OUR ARMY—Page 1, Set. 2

"THE MODERN TALMUD TORAH"

■
By BERNARD ISAACS
Superintendent, United Hebrew Schools of Detroit

The words modern Talmud
Torah convey the idea of a syn-
thesis between the old and the
new. The word "modern" con-
notes advancement and progress,
while the words Talmud Torah
speak of authoritativeness and
tradition. The Hebrew school of
today must interpret the tradi-
tion in terms of the modern ; it
must not lose sight of the char-
acteristic features of both: the
basic truths established and sanc-
tioned in the past, as well as the
requirements and tendencies of
modern times.
This is the true interpretation
given by our sages and rabbis of
Talmudic fame. The first Mishna
in Abboth expresses this view
very succinctly. The Mishna says:
"Moses received the Torah on
Sinai and handed it down to

Joshua; Joshua handed it down
to the elders; the elders to the
prophets, and the prophets to
the men of the Great Assembly.
They said three things. They, the
men of the Great Assembly, as
is borne out r y what follows in
the Mishnoth, added their note
to the symphony handed down
by their great predecessors. They
interpreted the Masorah, the tra-
dition, in the spirit of the phil-
osophy of their days. At times
they even read into the given
Masorah thoughts which could
not have been credited to earlier
periods. The rabbis did not allow
the Torah to remain static, to
become merely a thing of the
past, but have constantly rein-
terpreted it in the light of their

See ISAACS—Page 12

