10, 1020

tHE MTCHIOA DAILY

r 4AGE HRtrn


.:: . .rW:i.a



MNTER ERATERNITY COUNCIL AND PANHELLENIC COUNCIL APPROVE
PTT'O O G OVERNOR AND LEGISLATUE FOR 1TAX EXEMPTION
(Continued From Page 1) are exempt from taxation are not decent community very much more
have to provide did these societies indiscriminately open to all stu- I than can be counted in money."
not do so. They provide and main- dents. In most cases they are When we consider the wonderful
tain, as a contribution to the col- limited to certain classes-some are history of education in Michigan
'lege community, as one of the fa- set aside for freshmen, and some there should not be any opposition
cilities of learning and as a means are for sophomores or upper class- to this bill which proposes to bring
of education, small college dormi- men. At certain colleges the stu- Michigan in line with the other
tpries adjoining the colleges, with- dents are permitted to group them- [progressive states in exempting by
ti profit and without commercial selves together on the basis of con- statute in plain English these
espect of any kind, subject to in- geniality in applying for dormitory I students' clubs and fraternities
spection, discipline and control of accomodations, aid the accomoda- from taxation. There is a certain
the college authorities. These have tions are given out to self selectedgrim irony in taxing these college
been built up at no expense to the groups. This occurs at Harvard in j students' houses, which are just as
,state or the colleges, and, although the allotment of dormitories for much a means of education as are
tax exempt in other states, have self-selected groups of seniors, and tax exempt dormitories, and tax-
paid taxes in this state since their at Wellesley for members of senior ing these college students' houses
iAeeption in 1845. and other classes, and at North- for municipal and state uses, and
It is a fact that it has recently west'ern University and other col- I especially for city school mainten-
become the policy of these state in- leges in some of which rooms in ance! Apparently the penalty Mr. 
stitutions of learning to build, di- tax-exempt dormitories are frank- Father pays for making the sacri-;
rectly by appropriations or indi- ly allotted to fraternity chapters. fices incident to sending his son or 
rectly by leasing the public lands, At the University of Michigan the daughter to Ann Arbor or East;
tax exempt dormitories for stu- present girls' dormitories, the Law- Lansing to college is to contribute
dents. If the state is going to build yers Club, etc., are not indiscrimi- perforce in paying Ann Arbor or
tax exempt dormitories to house nately open to all. East Lansing taxes for the local
and feed the other seventy five per At the University of Michigan school education of an unknown
cent of the student population, the growth of the student body has number of progeny of unkown par-
common fairness dictates that the alone been responsible for the tre- ents who happen to reside in Ann
student clubs, fraternities, sorori- mendous increase in real estate Arbor or East Lansing, and at the
ties and other organizations which values-out of this growth many same time he pays his own school
have built their own dormitories Ann Arbor citizens have grown taxes in his home community! Or
out of their own funds should have wealthy. But this very growth in is that the penalty merely for the
their real estate and buildings tax the student body, which has itself fathers who permit their sons and
exempt also! To deny these stu- increased real estate values, has it- daughters to join students' clubs,
dent built dormitories equal tax ex- self increased the taxes upon these fraternities and sororities, while
emption with the state built or clubs and fraternity dormitories to the fathers whose children happen
leased dormitories would be to put such a point that it has come to to get into the colleges' tax exenpt I
the student clubs and fraternities a question of the fraternities get- dormitories go free of paying -the
into strenuous and unfair competi- ting some relief or giving up their I Ann Arbor or Lansing school taxes!
tion with> the students housed in chapter houses with its resultant In connection with the question
tax exempt dormitories! No just loss to the University in dormitory of tax exemption we may well in-
argument can be advanced for tax accomodations. The same thing is quire how the fraternity property
exemption of dormitories built out true in East Lansing. in Ann Arbor is taxed. An inspec-t
of public funds which does not Should the real estate dealers in tion of the tax rolls will show that
equally apply to the fraternity and Ann Arbor and East Lansing raise there is no uniformity between
club houses of these students. the old selfish cry that we must the assessments on the fraternitics
Many other states exempt frater- not take these college students' themselves, likewise no uniformity
nity and sorority property from I real estate off the tax roll we think between the assessment of the fr
taxation, some by specific statutes, the best answer to them is the lan- ternity houses and private resi-
some by court decisions, some by guage of the Supreme Court of dences, and this lack of uniformity
common consent of the taxing of- Michigan- is shown to great degree when
ficials, and many by having the "Exemption from taxation is the the fraternity houses are com-
fraternities deed their property to only form of encouragement that pared with the business blocks of
the college authorities in trust for our laws provide." iAnn Arbor which are or should be
the fraternities. In view of the "The advantage of multiplying profit producing enterprises.
fact that the above exemption the facilities of learning has been j The Chi Psi Lodge at 620 S. State
statute in 1915 contained a clause rightly regarded as worth to any I Street, Beta Theta Pi house at 604
specifically providing the "such ex--1---3
enaption shall not apply to frater-
nal or secret societies," which pro-
viso was purposely stricken out of CORRES PO NDE
the 1927 amendment, and in view,
of certain court decisions, it seems .
most likely that college fraternity,-
property is now exempt in Michi- Large shipmcnts of the latest
gan should the student societiesu e manufactured by Eaton, Cran
,'are to appeal to the courts, butmauctrdbEtoC m
the statute should be amended a just been received.
this petition and bill ask so as to
remove all doubts and so as to be .w. PrI 5
above-board, fair and square about Character and distinction are
it. In this connection it should be
remembered that all thesetclubs writing papers.
and fraternities have to do to in.-
sure tax exemption, whether this'
l passes. ok not, is to deed their -ldQ2--
property to the governing board of d1Nicels
the college or university in trust T Stationry and '!
for themselves.
Within colleges, dormitories which .l .JgYgfg..'e "Z

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S. State Street, and the 'Alpha
Delta Phi at 556 S. State. Street are
each assessed at $52;000 or a total


This discrepancy is further il- The Masonic Temple built at a,
lustrated by comparison of any one cost of over $300,000 is assessed at
of these three houses with any $65,000. Fletcher Hall, a dormitory

of sib for theU i three. 14 coal -BusinessM Vock on State Street adI I housing 130 fellows is assessed for
parison, the State Savings Bank -joining the campus. All blocks $60,000.
Building at one of the main cor- with two exceptions are assessed These comparisons will illustrate
ners of the city, Washington and for less than either one of the fra- the lack of agreement between the
Main Streets is assessed for $70,000 ternity houses. One .exception is values placed on fraternity houses,
while the Ann Arbor Savings Bank the Nickels Arcade, the other is the business blocks and residences.
at one corner of the Public Square|Ann Arbor Savings Bank property To carry the analogy somewhat
on Huron and Main Street is as- at the main campus corner, North further we find that each student
sessed at $82,000. Thus it is ap-,University Ave. and State Street who resides in any one of the first
parent that the three fraternity which is assessed for $54,000, only mentioned three houses if he is a
houses accomodating approximate- $2,000 more than any one of the resident of the State of Michigan
ly seventy men and non-profit houses mentioned. J pays the University of Michigan
making organizations are assess- To take another section of the tuition in an amount of less than
ed for more than the two bank city, a residential one at the cor- $100, yet by the distribution of taxes
buildings combined on main cor- ner of Hill Street and Washtenaw on his fraternity house he pays to
ners of the city. Avenue we find the Phi Kappa Psi the city of Ann Arbor the equiva-
Again the three fraternity houses Fraternity assessed at $60,000, the 'lent of $32 a year school tax, about
mentioned are assessed for more Chi Phi at $45,000, the Lambda Chi one-third of what he pays the Uni-
than the old First National Bank Alpha at $38,000 while directly op- versity of Michigan. Each of the
Building, now the Ann Arbor Trust posite these is a private residence ! fraternities as a group pays to the
'Company- Building located on the with a large lot and building of fine-
main corner of Ann Arbor which character which is assessed at $25,-
bears an assessment of $140,000. 000.
~~_MR.H.FR
1318 'For
Lafayette Cadillac
at Shelby A8705 WiTs /u
AFWYETT Uins
THEATRE
Sa nera
Seats Now Pr
Nights, 75c to $3.00; Pop. Mats. Thurs. and Sat., 50c-$2.00 IlS print of Hill Auditorium
nearly "150 entries and the co
liE eiil call at our store - at
Fountain Pen, with HIS name
Hear the Wildfire Song witb our compliments!
Take -a Snap-S
Library-W
Then leave the film at any on
Sdurinalsls eekup to Friday
MUSICAL COMEDY TEN-STRIKEin
in the
This e e
6 ROL LS
LUCKEE GIRLoYour
- Rules8 of ti
with BILLY HOUSE and 100a r
UJse any canera, 'any makec a
[ CteCnemets Liary and wvhatee
--__ _ _ _ _ _ _ _ _ _with us for deelopment and
Friday noon. Anyone living
unr!l liii Eti 111111111111il111111110 eiployees and .profesiidnal p
- OPTICAL wek's wier will be announce
NCE
SAO RDEPARTMENT -
STATIONERY Lenses and Frames made
ITo Order ICalk in
styles and finest stationeryT rr
e & Pike and others have Optical Prescriptions DRUG C(
Filled 3-Dependa
C . H-ALLERS 3 S. s 3aeStreet
reflected in all of our state st. Jewelers Corner East and
RRILL
Arcade THIRTY -SIXTH
'Typewriter Store
--sAnnual May
ian? FOUR DAYS SIX
ased
con-
trays
May 22,22, 25,
For the closing event in the Semi- Centena
of the University Musical Society, the
guished artists and 'organizations have I
1 ,/
EDITH MASON, Ina JDonna Soprano, Chicago Civic
JEANNETTE VREE LAND, Distingiuished Ameriican S

SOP-IE BRASLAU. Rnowned Amercan Contralto
MAR ION TELVA, ContrMito, Metropobitan Opera Cutn.
I C JCH1ARD CR00OKS, TI enor, Priemier Am~erica n Concer
PAUl AL'THOUSE, Tenor, Me iopolita' Opera Comip
LAWRENCE IlBBE, Baritone, Metropolitan O'era
RICHARD I3ONEII_ , fBa-Itone, Oi'go Civic Opera (
J3ARRE HILL, Baritone, Chicago Civi n Oera Comipayiiy
WILLIAM GUSTAFSON, Bss, Metropolitan :0era C
JOSEF I O1FMANN, Polish Pianist
EFREMiI ZIMBALIST, I Ilugaian Viobiuist
TIE CHICAGO SYMPI-JONY ORCHESTRA, Fred
THE UNIVERSITY CHORA1 UNION,:Earl V M
Cl ILDREN'S lFESTIVAl (I IOR US, J a lighe,
CHORAL WORIKS: Salson and DIelilal, by Saint Sa
\XWolf Ferrari: The; Rein.i, by Br .ihmsb; The I Iun
deii), by Boyd.
TICKETS
lilvck "A" ''---'1% 11tr)1:, Tj ie=14 ets , ll r1i n ia n i w eats i setiC
M.lain w :cd 'tiois 7, and < iii the -Firsi. Balcony
* U vP lvin l a;c{ir;l Cvuput is J.:C r ts 1'ed, otiterwis $800 ea c
lii U".I~ ''1' sIid(s I an d 5 II the Main W1\or and ection
c:i .1u v, $1.01) ea clI if J"estival Coupon is relnrnedi, oth
k T"' Al Sea in Lhc S ucot 1ialeo iy (T ))i1alcoiiy)
Also I Con pon is returned, otherwise $6.00.
COME TO l'XPA All mail orders will be Baled in sequence and fild in t
11G B3%l.T COMEDY atLIw order.; received prior to February 28 are considered as
will be selected as near as possible -to locations requested a
early in April at ourchasers' risks unless registration fee of

city of Ann Arbor in school taxes
$780 per year yet it is impossible
for the members of any one of
, them to derive any benefit whatso-
ever from this tax as no college
I student in these groups is of the
age or position to have children at-
tending the public schools of Ann
Arbor. While each man pays this
school tax here his parent is calld
upon to pay a similar tax at his
own home in some other city in the
State of Michigan.
Following the reasoning laid
down in another portion of this
brief we believe that the fraternity
as an 'educational institution and
as an adjunct to the University of
Michigan, performing as it does
dormitory service for a large pro-
portion of the student body is en-
titled to relief from such burdens
of taxation.
- --
Z. ROTH
est Court
irt Week's
Contest
was picked 'as the best 'out of
ntest was'a close one, too! -f
3U4 S. State Street, the, Wahl
engraved in gold, will be given
hot of Cletnents
(in a Prize!
ic of our thrie stores any time
noon. Let us develop the film
b're automntically 'entere'd.
ek's Prize
OF FfLM
rorite Camera
lie CoteCS~t
of film. After you've snapped
r else you wish, leave the film
t prints. Do this before next
in Ann Arbor may enter, our
photographers excepted. This
ed on March 17th.
)MPANY
ble Stores-3
state and J'aoca1 i_ Streets -
South University
- - I -


estTal
CONCERITS

What Chance Has A

Won


Wher

f.

-the man she loves exposes her to the cruelty of a bi
law? Fate pounds at Lena Smith! Power and wealth
spire against her! She gives all for love and love bet
her! What happens?
PO
x7
/ K

419,
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o
_i
y;

1929

r _d

ry Concert Series
following distin-
eet I eaged:
opera 'Company
opra o
pally,
t Ai J
any
COIpany
lerick Stock, Couductor
oore, Conductor
ens; The New 'Life, by
Iling of the Snmi d (Chil-

r
4
4
t
5
S
r

/j /
(L 7- ;

~The

jzramnoui-1t
(jtcturc

WIT H
JAMIES HALL
LOVED! I worked! I am forgotten! Only
my son is left! Can the law take him from me?
Can the law say he shan't love me and I can't love

'5 3. - JAd "1.Otthe
,) $I.00 eacli il Choral
S 6 111' 1 J10 i e Fthe
':rwiue $'iJO gaulh
$ 0.f1 v;+ch itT f'sti vatl
the same order except
of that date. Tickets
n1 will be mailed out
17 cents additional is