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MEMBER
ASSOCIATED
PRESS




VOL. XXXV. No. 32

EIGHT PAGES

ANN ARBOR, MICHIGAN, WEDNESDAY, OCTOBER 29, 1924

EIGET PAGES

PRICE, FIVE CENTS

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AUITOR'S REPORT
fOR YEAR MAlE TO
BARD OF REGENTS


Hugh Lofting, English Author,
Lauds Animals In World War,

CHANGES IN SYSTEM USED
HOSPITAL SU"GESTED)
BY FIRM

ATE

CRITICISM MADE
Investigation Discloses Incomplete
and Unreliable Method of
Accounting
Following action taken by the
Board of Regents at its May meeting,
the books, records and accounts of
the secretary and treasurer of the
University were audited for the fiscal
year ending June 30, 1924. The find-
ings of this 'audit, which was made by
the Price Waterhouse & Co., were re-'
ported to the Regents at their October
meeting.
In their letter transmitting the aud-
itors' report to the Board, the finance
committee, consisting of Regents
Stone, Sawyer, and Hanchett, said
with respect to the only real criticism
made by the auditors:
"Attention is especially called to
the part of the written report relat-
ing to the University hospital. The
audit firm expresses the opinion that
the present accounting system with
respect to expenditures and to show
results of operation is inadequate.
This we believe has been understood
by the business office of the Univer-1
sity.
"The finance committee h'as direct-
ed the secretary of the University,
the director of the hospital and J. C.
Christensen, assistant secretary and
purchasing agent, to make a study of'
the accounting system of the hospital
and to devise an entirely new and
complete system, with' sufficient ac-
countinghorganization to properly
handle the b'usiness of the hospitalj
hinder the direct supervision of theI
secretary of the university and to re-
port thereon to the finance commit-
tee"

Hugh Lofting, author of the "Doctor
Dolittle" stories, opened the 1924-25
Whimsies lecture course before an
audience made up for the most part
of children yesterday afternoon in Hill
:auditorium. The speaker's interest in
t animals and animal life was so ap-
parent throughout the entire lecture
that it was easy for thl older mem-
bers of the audience to understand
"Doctor Dolittle's" interest in animals
also.1
Mr. Lofting was in the British in-
fantry for the last three years of the
war, and he explained that it was
while he was at the front, and notI
allowed to write home any actual
news, that he started writing what lat-
er became the "Doctor Dolittle" stories
f for his children. He always illustrated
these stories, a habit which he has
continued, even to his published
works.
"At the front one "could not help
being impressed by the actions of the
horses and mules," Mr. Lofting said.£
"They seemed to know that danger'
was near when they heard .a shriek-
ing shell, and that the danger was
past when they heard that shell ex.
plode. Their relief, after the explos,
ion of a shell, was always plainly ap-
parent," the speaker continued.
The creator of "Doctor Dolittle"
then told about a bomb attack lie had
witnessed on a relief base at which<
there vwere a large number of horses
and mules. The bombs fell among the'

animals; many were killed outright,
andl many more were badly wounded.
"All through the night," he said, "shots
could be heard as the veterinary sur-
geons decided that the animals could
not be saved."
"This struck me as terribly unfair,"
Mr. Lofting said. "During the war we
developed for ourselves, the human
patient, the most highly developed
surgery that civilization has ever
known. But for the beast of burden,
who worked longer and harder than 1
man, we did nothing."
He went on to say that in order to
have a really highly developed sur-
gery for animals we must be able to
understand their language, and he {
then introduced the doctor who
thought it much more noble to be an
animal doctor than a human doctor,
his own character, "Doctor Dolittle."
Mr. Lofting dealt at .some length on
the silent language that he believes
animals now use, and than humans
will use eventually, giving several
striking illustrations. He also spoke on .
the education of children in the funda-
mentals of internationalism, which
seeined to be his favorite topic.
The speaker was in Ann Arbor for
only a few hours, arriving just be-
fore the lecture, and leaving late last
night. He was entertained at the home
of Prof. Roy W. Cowden of the rhet-
oric department, and faculty advisor!
of Whimsies, last night.
Prof. 0. J. Campbell of the English
department introduced the speaker.

SUNDAY SCHOOLS
SBEGIN THREE-DAY
CONVENTION HERE
DELEGATES TO REGISTER IN
LANE HALL THIS
MO HN ING t
PROGRAM PLANNED
Speakers of National Fame Procured;
Sessions Will Be Held III
Methodist Church
Under the auspices of the Michi-
gan Sunday School council of Relig-
ious Education a three day regional
Sunday school convention will be held
in Ann Arbor beginning today.
This is the fourth regional convention
to be held in this state, conventions of a
similar nature having been held at
Traverse City, Saginaw, and Kalama-
zoo ,during the past week. Delegates
from Sunday Schools in this quarter
of the state, and students from the
university who intend to follow church
work as an avocation, will"register
this morning at 9:30 at Lane hall.
Two Sessions Each Day
Lectures, discussions and entertain-
ment have been arranged to consume
the whole of the three days, the mor-
ning and evening sessions for each
day taking place in the Methodist
Episcopal church.
Many speakers of national famo
have been secured for the convention.
Dr. William Oxly Thompson, - presi-
dent of the International Council of
Religious Education, and formerly the
president of Ohio State university,
will speak Thursday evening at 8:25
on the topic, "The Present Status of
Religious Education in North Amer-
ica." President Marion L. Burton says!
of Dr. Thompson, "His ideals and
character have brought him universal
respect, and as a speaker.,he com-
mands attention on whatever subject

BRITISH PEOPLE
MILL SELECT NEW
PARLIAMENT TO DAY
IMPOSSIBLE TO PREDICT WHATj
PARTY WILL TRIUMPH
IN ELECTION
LIBERALS LOSING

Laborites Not Expected to Remain
Office; Conservatives
May Return

-

Soviet RussiaLC
Recognized By
French Nation SENIOR LITERARY

in


LNSPAGHE R LUDED
'VESTLSPAE

PAY CLASS DUES
TODAY AT BOOTHS

The report which was addressed to
Regent Ralph Stone, chairman of the
finance committee of the Board of
Regents follows:,
Auditors' ReportI
"In accordance with. instructions
received we have made an examina-I
tion of the books and accounts of the
University of Michigan for the year
ending June 30, 1924, and have com-
pared the joint report of the secre-
tary and, treasurer for the year end-j
ing on that date with the records of
the University and found the. same to3
be in agreement therewith. Sincey
the published annual report is very
complete, we have not deemed it
necessary to submit any financial
statements other than the certified
balance sheet but have confined our
report to comments and recommenda-
tions with reference to the account-I
ing methods and procedure.
The books and records of the Uni-
versity are now kept on what is
known as a cash receipts and dis-
bursements basis. Under this meth-
od of accounting revenues and ex-
penses are not entered on the books;
until the cash has either been re-
ceived or disbursed and, therefore,
from the accounts kept on this basis
no complete statement can be pre-
pared containing all the assets and
liabilities of the University.
The University has various depart-
ments from which materials are sold
or services are rendered to corpora-
tions and outside individuals. Among4
these departments may be mentioned
,the following: buildings and grounds
(construction department); chemical
laboratory; dental clinic; engineering3
research; Pasteur institute; printing
and binding; building rental; Univer-
sity hospital.
Discrepaaicy at Hospital
Investigation of the accounts of the
University hospital disclosed an in-
complete and unreliable method of
accounting and the absence of a prop-
er accounting organization. Our rep-
resentatives endeavored to prepare a
statement of the financial results of
the conduct of the hospital for the
year ending June 30, 1924, but due to
the incompleteness of the records and
the unreliability of the accounts, it
was not considered advisable to sub-
mit any statement prepared from the
present records.
EVEN SNI
Daily Classifieds sell anything,
the other day a fellow had a suit
to call ha n dvTartief1in the Dailv

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Believes Movies Expressive Of Amer.
lean Attitude Of
Mind
TALKS TOMORROW
Louis K. Anspacher, who will speak
on the Oratorical lecture course to-
morrow night in Hill auditorium, is
one of the most versatile lectures who
will appear here this season, according
'to advance reports. His lectures, vary
from one on "The Mob and the
Movies" to "The Present Verdict of
Science as to the Hope of Immortal-
ity."
Unlike most dramatists, Mr. Ans-
pacher has welcomed the coming of
the movies, and many of his plays
have been presented on the scAen af-
ter their production on the leb timate
stage. He believes that "The movies
are as expressive of the American
attitude of mind as is the short story
packed brimming full of action."
Mr. Anspacher is also a lecturer for
the League for Political 'Education,
but he does not confine himself to
politics. In fact 'he has delivered a
series of lectures on immortality to
audiences which had been assembled
by the political league, and R. E.
Ely, director of the league, said, "The
result was a striking success."
Press reports show that though he
has spoken in every section of the
country upon a great variety of sub-
jects, he has been generally well re-
ceived and many organizations have
requested return engegements.
Reorganized Club
Plans Homecoming

[ Junior

and Senior Lits in U.
All Architect Classes
Pay Today

OPEN 8:30 TO 5 P.M. ! he may choose to pronounce."
M. A. Honline, of Pasadena, Cal.,
All class dues be paid today who has prepared many charts on
between 8:30 and 5:00 o'clock at the Bible study, and who is an authority
the on this subject, will speak on "The
various booths distributed about Fithe A,"
campus. Students in the architecturalFinr spar eachingreligion,"In
s wi pay their ues in tie ar- John L. Alexander of Chicago, who
chitect's front hall. A booth for the has long been connected with the Y.I
collection of freshman engineering M. C. A. and -who is now. director of thej
dues will be located in front of room American Youth Foundation, Dr. A.
348 of the engineering building. M. Locker of the same city, and MissI
The booth for the senior literary Florence Norton of Philadelphia will
class will be located in the lobby of also speak.
University hall as will be the booths To Hear Organ Recital -
for the junior literary classes. The Besides the regular lectures and'
sophomore and freshman literary discussions, the delegates will hear
booths will be located in the lobby of the Organ Recital by Palmer Chris-
the new literary building. tian at 4:15 this afternoon- in Hill.I
Dues for the freshman law class auditorium. They will be entertained
will be collected in front of the fresh- by the women's Glee 'Club on Wednes-y
man bulletin board in the Law build- day night, and by the men's Glee Club
ing. Junior laws will be able to pay on Thursday night. Also on Thursday
their dues at the booth in front of j night they will witness the produc-
the junior bulletin board in the Law j tion of "The Rock,'" a religious drama
building. produced by the Pilgrim Players under
It has been announced that sopho- j the direction of Mrs. Peter F. Stair of
mores who wish to attend the Soph Detroit and Clarence N. Wright of
Prom must pay their class dues. The Lansing.
dues for the senior literary class will Although railroads and traction!
be $3.50 this year. ; )fnes have granted reduced fares to
be $.50 his ear the delegates, a great many have
William Kerr, '25E, treasurer of the adelthes a atm any h
Student council and chairman in made the trip by automobile.
charge of class dues day stated that The convention program for today
thaebookof ll class sda treasurers includes registration at Lane hall at
the "books of all class 9:30 this morning, the morning ses-I
will be more closely audited this year sion at the Methodist church conduc-I
than has been the custom in "the past." ted by Pres. Allen Hoben, with Her-
Kerr is now working on a plan where- ! man U. Leedy and Dr. F. q. Goodrich
by the various class treasurers may as speakers, and the noon address
co-operate with the Student council !!before the Rotary club by Mr. Alexan-
in keeping the books well au'dited. der. In the afternoon, after music
---- and prayer, the convention will split
into two meetings, one for all officers
and committeemen, the other for the
remainder of the delegates. Then, at-
ter two discussions by Mr. Alexander
ON ODIRII CAMPA IC and Prof. Leedy, Dr. Honhine will give
his first talk on "The Aim of Religious
Education." At 4:30 the convention
New York, Oct. 28.-Columbia will will inspect the Publisher's display
close her gridiron ranks and carry and the Educational exhibit, after
on the 1924 football campaign in which they will attend the Twilight
spite of the stunning and unexpected f Organ Recital. All officers and com-
blow sustained by the death of head mitteemen will be served supper at
coach Percey B. Haughton. the First Presbyterian Church. Al-
This was dceided today by univer- I bert La Huis will preside at the eve-
sity athletic authorities who an- ning session in the Methodist church,
nounced that the game at Ithaca next when Dr. Hoben and Dr. Honline will
Saturday with Cornell as well as deliver addresses.
those with New York University, -____
Army, and Syracuse, wpuld be play- ,Majestic Theater
ed as scheduled. T e
At the same time, Dr. Paul C. With- To Give Results
ington, former Harvard pupil and F
first assistant at Columbia to Haugh- F
ton, was appointed head coach for the-
rest of the season. Results of the Michigan-Minnesota
The entire university today was football game at Minneapolis Satur-
plunged into mourning by the loss of day will be given out at the Majes-
Haughton just as it seemed that the tic theater beginning shortly before
blue and white, reaching heights it j 3 o'clock Saturday afternoon. Be-
has not known in years by crushing tween halves Waring's Pennsylvan-
Williams last Saturday was at last igns will entertain the audience with'
to lead Columbia out of the gridiron some of the more recent musical
wilderness. numbers.
First indications were that the re- According to the management the

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Hall;

London, Oct. 28. (By A. :.)-The
people of Great Britain will provide
themselves tomorrow with their thir(
Parliament within two years. What
kind of a Parliament it will .be after
the votes of the nation are counted no
prominent politician or political ob-
server has been dubious' enough tc
predict publicly. That the Labor gov-
ernment will go the way of all gov-
ernment seems, however, to be the
opinion held almost everywhere; but
some of the Laborites still appear
confident that their party will be
given a mandate to remain in office.
Whether the Conservatives can re-
1 coup their losses of a year ago and
return to the House of Commons with
1 maority over all other parties and
thereby put themselves into office
1 with out the assistance of the others,
is a q .estion no one has any means
of determining.
The whole pre-election political sit-
uation has been made utterly uncer-
tain by the eleventh hour bursting of
the "Russian bomb shell" with an ef-
fect on the country that cannot be
gauged at all.
Straw votes have been taken
throughout the country and most of
them indicate a slight increase in the
strength of both Conservatives and
Laborites with the Liberals losing.
STEGER WILLADRS
Herbert Steger, '25, captain of Mich-
igan's football team, will speak to a
meeting of the freshman literary
class, to be held at 8 d'clock tonight
in the auditorium of . the Natural
Science building.
A business meeting will be held af-
ter his speech, at which time com-
mittees of the class will be announced
by Henry Grinnell, '28, president. In
addition to the usual committees,
athletic, social, advisory and finance,
the new freshman discipline group
will be appointed. This committee will
have sole charge of all freshman
discipline work and will be charged
with the responsibility of seeing that
the class of '28 observes the traditions
of Michigan. This experiment was
made possible by the decision of the
Student courgcIl that 'the freshmen
should be the ones to punish their
own offending members.
Henry Grinnell will preside. The
other newly elected officers of the
class will also be present.

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Paris, Oct. 28.--France recognition CL
o flashed at noon today from Eiffel ASSI TTE
tower in a brief message addressed I
to M. Tehitcherin, foreign minister STEGER, MILLER, HALGRI 31.FISKE,
at Moscow. The French government I0BRO1LEY APPO INTE)
promised to make public the text to- CIIAllRIEN
night, together with the text of the -
Soviet reply, but up to 10 o'clock LIST COMPLETED
neither text had been issued as the
Russion answer had not been receiv-
ed, and the government was firm in Hasley, Bennet, )Nrray, Roesser, Wal-
its resolve to publish the two simul- ser, Drake, to Plan Class-Day
taneously. Exercises
A message was even sent to M. Ra-
kovsky, the Russian soviet charge at Richard Lawrence, president of the
London, requesting him to refrain senior literary class yesterday an-
from issuing the text of the notes un- nounced the complete list of commit-
til he was assured they had been tees of the senior class. The list in-
given out in Paris. eludes all committees for the entire
school year.
On the advisory committee are Hr
ber Stger, chairman, Perry Hayden,
and Charles Livingstone.
Athletic: Chairman, James Miller,
Edward Higgins, Paul Jerome, Lester
Wittman, George Haggerty, Harold
i ~Steel.'
Democrats Conduct liearing; i'al { Auditing: Chairman, Ronald }Hal-
Attention Given to Penn- grim, Albert Peck, Edna Kadow.
sylvania Banquet: Chairman, Edward 1lart-
I wick, A. Vaughn Herrick, Justin
MELLON' TESTIFIES Compton, Alonzo Allan, Helen Brown,
Margaret Dixon.
Cap and Gown: Chairman, John
Washington, Oct. 28. (By A. P.)- Bromley, Fred Vogt, Donald Snyder,
Inquiry into Republican campaign Eleanor Meisel, Jeane Briggs.
funds was resumed today by the spec-I Class Day: Chairman, Robert V. HaI-
Ssoy, John M. Bennet, Charles Murray,
lal Senate committee with particular William Roesser, Sarah Walser, Eliza-
attention being given to Pennsylvania. beth Drake.
The hearing was conducted by the I Finance: Chairman, Donald E. John-
two Democratic members of the con- son, Gordon 0. Rice, Ardys Stoner.
I Invitation: Chairman, H-oward
mittee, Senators Caraway, Arkansas, Cowvel George W. Campbell, Seward
and Bayard, Delaware, the other mem- .rwillgams, C C. Pratt, Jhn W.
hers, Senator Borah and Senator Ship- Shenefield, , Verna M. Treblcock
stead, Farmer Labor, Minnesota hav- Louise M. Pletke, Margaret Beal, Alma
ing left for Chicago to hold a separate I Crouse.
ingeftfto. ChcMemorial: Chairman, Thomas Fiske,
investigation. Eugene Dunne, Charles Martin, Harry
Repomts filed with the committee to- MCobb, Reva Allen, Dorothy Aner
(lay showed that the Repubican na- son.
tional committee had received up to Picture: Chairman, William Ether-
October 20, $2,823,988 in contributions I , Philip Wagner, Halsey David-
or within approximately $171,000 of Ov Mc a emeiia oa.
the $3,00,000 atotal u mpaiLzn fund Pipe and Cane: Chairman, Lyman C.
fixed b~y Chairman Butler. Savae Alex Gotze, Robert Humnmer,'
From the testimony of William IL .JhnE, Clark, Robert L. Leopold.
Mellon, who has charge raising funds Join ak Chairmn Jmes .
in the "Pittsburgh district" it was (dis- Cois romdn,:.Rus Chairman, James -
cl 1th P. Coliso, Russel Sims, Harld Mart-
closed that Pennsylvania had contri- ~ in, Gertude McCauley, Gladys Trow-
buted $G20,000 to the Republican Cam- j bridge.
paign fund. Of this amount, the wit- Publicity Chairman, John arling-
ness said the "Pittsburgh district" house, Carl Oimacher, George Patte,
contributed $270,000 and the remaind- hEizab rLieema , g
er of the state $3,0000. ~Eibeth C. Liebemn.
Reception: Chairman, James Martin,
Cass Hough, F. C. Parker, Paige Leh-
TAPPING LEAVES FOR I man, Frederick Wassman, Matthew
Locke, Cornelia Shepherd, Charlotte
Blagdon, Thelma Smith, Alice Allen.
Sor Sings: Chairman, David
SBramble, David Boyd, David Martin,
-I WWilliam Taylor, Louise Barley, Ethel
T. Hawley Tapping, '11L, field sec- SSchraeder.
retary of the Alumni association, left Social: Chairman, Marcus Duffield,
yesterday morning for a week's trip ,James J. Trudell, JrAWilliam Stone-
into Iowa, Nebraska, North Dakota, man, James Prentice, Alice Powell,
and Minnesota. He \vill maintain the JuneKms__y.
Alumni registration booth at the Cur-
tis hotel in Minneapolis on Friday "M ichigan Gaiy"
and Saturday for alumni coming to a
see the Michigan-Minnesota game . Makes Last Issue
there.
Yesterday afternoon and exening "The Michigan Gaily," official publi-
he spent in Chicago, today he will be cation of the University of Michigan
in Sioux City, Iowa,, while Fargo, Alumni club of Southern California
North Dakota will be visited tomor- has published its October'number un-
row. Mr. Tapping will return to Ann der financial stress. The present issue,
Arbor next Tuesday, after a possible the first since last June, will be
stop at Grand Rapids on his trip the last unless the almuni in that part

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IKE RIDGE RESIGNS 1924
FOOTBALL MANAGERS.HI

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Reorganization of the Culver club
was effected in their meeting at 7:15
o'clock last night, in room 316 of the
Union. President George Weitzel,
'27L, presided, and after the reor-
ganization was discussed, plans for1
the homecoming at Culver this week-
end, during which the new Alumni
Memorial- hall will be dedicated,
were made.
The club is a recent addition to the
I campus, having been in existence only
for the past four years, but it roll
numbers 40 members which is the i
entire 'representation of Culver at
Michigan.
lAlpha Nu To Hold
S Meeting Tonight
Members of the Alpha Nu Debating
society will hold their regular meet-
ing at 7:30 o'clock tonight in theI
IAlpha Nu rooms on the fourth floor
of University hall. They will debate
the question that the "Present Fra-
ternity System at the University of
Michigan should be replaced by the
Princeton System of Clubs."
1Anyone interested in debating or
the discussion of present day prob-
lems is invited to attend the Alpha
Nu meetings.

Resignation of the 1924 football
managership was made yesterday by
William Etheridge, '27L, managing
editor of the Michiganensian. His ac-
tion came as a result of a request
made last week by the Board in Con-
trol of Student Publications that he
give up either the post as football
manager or of th managing editor-
ship of the 'Ensian.
jThose in charge of student publi-
cations have followed up consistently
their policy of permitting a man to
hold but one major position on the
campus each year. This policy was
adopted because it was thought that
by limiting the positions one man
would not attempt or at least have




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te opportunity of doing too much
work and in this way more men
might engage in campus activities in
a prominent fashion.
Waring Injured
In Auto Accident
As a result of an automobile acci-
dent . late Tuesday afternoon TomI
Waring of Waring's Pennsylviani n
orchestra which is playing at the Ma-
jestic theatre this week is in St. Jos-
eph's hospital suffering from internalI
shock and bruises.
Waring stepped out from behind an

home. Iof the country decide to render better
Friday night the annual meeting of support than has been given in the
the sixth district will be held in the two past years of its hectic and ir-
form of a 6:30 o'clock banquet at the regular history, according to the edi-
St. Paul University club. Election of tors of the magazine.
officers and definite organization of
the district will take place at this Spanish Society
time.T
Fitzhugh Burns, '92, whdo was in Gives Two Plays
Ann Arbor last week end, is direct-v
of the district and will have chargt
of themeetingTwo short lays, "El joven medico
oh me unfortunado" and "el criadto astuto"
were presented at the meeting of the
Noted Architect Sociedad Hispanica at 7:30 -o'clock
last night in room 304, Union. The
,Guest Of F cul tyentertainment was preceded by a
short business meeting and the in-
Eric M1endelsohn, distinguished Eu- itiation of several new members.
ropean architect, was the guest of The cast of "El joven medico unfor-
honor Monday at a luncheon at the tunado" was composed of Mille Moore-
Union, given by the faculty of the man, '28, Stanley Voorhies, '26, and
architectural college: Professor Men- 1 Philip Levy, '26. Those who present-
I delsohn expects to visit Ann Arbor ed "El'criado astuto" were Sylvia Al-
{ again on his way back from Cal- biert, '26, Valentine Davies, '26, and
ifornia and at 'that time will be able John Jay, '25.
to stay for a longer time and proo-
ably give an address before the so-
ciety.,I TRYOUTS FOR DAILY I
Professor Mendelsohn gained inter- I BUSINESS STAFF
national fame for his noted designs!1
for the Einstein laboratory. lie is The business staff. of' The
lecturing before the architectural so- ' Michigan Daily has room .for
cieties of all the larger cities of the I several more understaffinen in
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