THlE MICHIAN HAIL
TUESDAY, OCTOBER 15, 1946
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PROF. FORD PREDICTS:
Sales Tax Split Imperils State Revenue
History Is Art,
LABOR WILL PROFIT:
Industrial Relations Feature
The proposed constitutional
amendment to split the sales tax
between the state and local govern-
ments would cause a revenue loss to
the state of such a size that operat-
ing expenses would have to be cut,
state aid reduced or new taxes im-
posed, according to Prof. Robert S.
Ford, director of the Bureau of Gov-
In a report prepared to aid
Michigan citizens in understand-
ing the proposal, which will be
voted on in the Nov. 5 election,
Prof. Ford listed the three chief
provisions of the amendment as
1. One-sixth of the present three
cent sales tax would be returned to
cities, villages and townships on a
. 2. Another one-sixth (making a
one-third of the sales tax) would be
apportioned to school districts on the
basis of the school census, the same
method used in distributing the pri-
mary school interest fund.
3. In addition, the amendment
Following Holy Communion at 7:15
a.m. tomorrow, the Canterbury Club
will serve breakfast at the Student
Reservations for the meal will be
received until noon today.
* * *
The Congregational - Disciples
Guild will hold an information tea
at 4:30 p.m. today at the Guild
House, 438 Maynard.
* * *
A study of the history of the
Church will be given at the meeting
of the Lutheran Student Association
at 7:30 p.m. today at the Center,
sets a minimum appropriation for
the public schools, which means that
in any year the legislative appropria-
tion from the state general fund for
the public schools could not be less
than 42.64 per cent of sales tax col-
lections in the preceding year.
Adding the percentages in these
three provisions shows that the
state would have to give up 76 per
cent of the retail sales tax.
In discussing the effects of the
amendment, Prof. Ford stated that it
would have an immediate financial
benefit to the school districts, but
that the long range outlook would
be less certain. Based on the esti-
mated sales tax collection of $140,-
000,000 for the 1946-47 fiscal year,
the schools would receive $102,000,-
000 as compared with the present
appropriation of $60,000,000.
"Whether the amendment would
benefit school districts in the long
run depends on whether or not local
property taxes stay at their present
level of $71,500,000 for the entire
state," Prof. Ford said. "If these
levies are reduced, as they may be
in some school districts, revenue for
schools will not be increased as much
by adoption of the amendment as is
now anticipated. Likewise, if the
state should decide to levy additional
taxes to maintain existing services,
residents of school districts would
have to pay more taxes."
Another effect of the proposed
amendment, according to Prof.
Ford, would be an immediate bene-
fit to the cities, villages and town-
ships, but this would probably be
nullified by the loss of other state
aid. Based on the expected col-
lection of $140,000,000, the total
gain would be $23,000,000.
The state now returns all of the
proceeds of the intangibles tax and
the new 10 per cent tax on liquor to
the cities, townships and villages,
and it is possible that this aid might
be revoked by the legislature if the
amendment passes, Prof. Ford said.
If so, the gains to local units would
be almost entirely nullified.
If the sales tax collections
amounted to $140,000,000, Prof.
Ford claimed that the state would
suffer an overall annual loss of
about $42,000,000, 25 per cent of
the amount available for general
purposes from the state's general
fund. With a loss of this magni-
tude, the state would have to adopt
some alternative, such as cutting
operating expenses, reducing aid to
local units or increasing taxes, he
Prof. Ford declared that the
amendment would have the effect of
removing control of appropriations
from the legislature. "It is a funda-
mental principle in government," he
said, "that earmarking of general
government revenues for specific
purposes should be avoided and es-
pecially when it takes the form of
a provision in the Constitution. En-
actment of appropriations for gen-
eral purposes is the responsibility of
the legislature, and they are the
elected representatives of the citi-
PROF. ANDREW B. WHITE
... to present recital today.
* * *4
Prof. White To
Prof. Andrew B. White of the music
school will present the first faculty
recital of the year at 8:30 p.m. today
in the Lydia Mendelssohn Theatre.
Prof. White, who joined the Uni-
versity faculty last spring, spent
more than two years with Fred War-
ing's orchestra as baritone soloist
before the war. A veteran of World
War II, he taught for some time at
the Army University in England.
Prof. White's program will be open
to the general public without charge.
Sigma Rho Tau Smoker
"Wranglers' Rendezvous," annual
smoker of Sigma Rho Tau, engineer-
ing speech society, will be held at
7:15 p.m. today in the Union..
The study and interpretation of The first of a series of conferences First speaker at the Grand Rapids
history is an art rather than a on industrial relations to be held conference will be Orlo Crissey, edu-
during the next seven months in cational director of the A-C Spark
science. three Michigan cities under the spon- Plug Division
That is the opinion of Professor sorship of the University begins to- The Detroit conferences will begin
Emeritus Ferdinand Schevill of the day in Grand Rapids on Nov. 5 with George W, Taylor,
University of Chicago, who addressed Prof. John W. Riegel, Director of professor of industry at the Univer-
a gathering of faculty members of the Bureau of Industrial Relations, sity of Pennsylvania and former
the history department following a explained yesterday that the confer- chairman of the National War Labor
tea given in his honor yesterday in ences, presenting speakers from busi- Board, as speaker.
the West Conference Room of the ness and industry, will be attended by The first of a series of this type
Rackham Building. general managers, factory managers, to be held in Saginaw will begin on
"Although the historian subject superintendents, industrial relations Nov. 12, at which Prof. Leonard E.
"Atoricaghdohumentstorialsubex directors and personnel officers. Himler, of the public health school,
historical documents to critical ex- Topics to be considered include the will be one of the featured speakers.
amination under the highest stan- development of foren en as depart-
dards of scholarship," Professor Sche- -deveomentongereuenasepar-
vell contended, "his interpretation ment managers, use of employe in-
and presentation varies according to centive plans, wage policies, labor Hold Your Bonds
the prejudices and biases that mark tion. dprospectivelaborlegisla-
his individual personality."
In the final setting down of the
best histories the historian manifests
artistic gifts which endow the cold
facts of history with stirring vitality
and effectiveness, Prof. Schevill said.*
Despite his attempts to reproduce
history with complete honesty and
objectiveness, Professor Schevill be-
lieves that the writings of great his-
torians are always marked with the
imprint of the time during which
they live, for they are not "mere re-
cording maohines" but individuals
who are sensitive to the impact of
MSC To Deny Contract
LANSING, Oct. 14-(IP)-The State
Board of Agriculture, governing body
of Michigan State College, may not
enter into a union contract with
M.S.C. maintenance employes, _ At-
torney General Foss O. Eldred de-
In an opinion requested by Presi-
dent John A. Hannah of the college,
Eldred said also that the maintenance
employes may not legally strike.
'Ensian Tryout Meeting
There will be a meeting for all
tryouts on the Business Staff of
the Michiganensian at 4:45 p.m.
DAILY OFFICIAL BULLETIN
(Continued from Page 4)
other interested students are cordial-
ly invited to attend.
Sigma Rho Tau: engineering speech
fraternity, will hold its annual smok-
er-mixer tonight at 7:15 in the Mich-
igan Union. Al engineering and tech-
nological students are invited.
will meet every'
3:30-4:30 p. m.
Bar. All stude
are invited to c
Tues. and Wed. from
in the League Coke
ents of the language
La Sociedad Hispanica will hold a
regular meeting tonight at 8:00 in
Rm. 304 of the Michigan Union. All
members and others interested in
Spanish are urged to attend. A pro-
gram of Latin-American music will
The Christian Science Organization
at the University will meet at 8:15
tonight in the Chapel of the Michi-
gan League. Students, faculty, and
friends are cordially invited.
Dancing Class registration will op-
en at 7:00 tonight in the League Ball-
room. Lessons will follow at 7:30.
Classes on Tuesdays will be held for
beginners, and Wednesday nights will
Polonia Club: All students and
alumnae of Polish descent are cor-
dially invited to attend the meetings
of the Polonia Club tonight at 7:30
in the International Center. Impor-
tant policies and social activities will
be discussed. Refreshments will be
B'nai B'rith Hillel Foundation
Membership Dance Committee will
meet today at 4:30 at the Foundation.
Michigan Chapter AAUP. A din-
ner meeting at the Michigan Union
on Thurs., Oct. 17, at 6:00 p.m. in
Rms. 101-3 will mark the beginning
of fall activities. Prof. C. L. Jami-
son will speak on "Standards of Aca-
demic Freedom." Make reservations
not later than Wednesday with D.
C. Long, 320 Haven Hall. A cordial
invitation is extended to all members
of the faculty.
Undergraduate Education C lub
meeting will be held on Thurs., Oct.
17 at 4:15 p.m. in the Library of the
University Elementary School. The
topic for this meeting will be "The
English School System." Refresh-
ments will be served. All who are in-
terested are cordially invited to at-
Economics Club meeting at 8:00 p.
m., on Mon., Oct. 21, in the Rackham
Amphiteatre. "OPA: Some Implica-
tions for Public Control," by Prof.
Gardner Ackley. Staff members de-
STUDENT & OFriCE SUPPLIES
Bought, Sold, Rented, Repaired
O. D. MORRILL
314 S. State St. Phone 7177
partment of economics and school of
business and graduate students are
The Willow Village AVC chapter
will have a meeting at 7:30 p.m.
Wednesday at West Lodge. There will
be a discussion of the issues pro-
voked by Wallace's foreign policy
Omega Psi Phi Fraternity will meet
in Rm. 308 of the Union on Wed.,
Oct. 16, at 7:00 p.m.
Bowlers: There will be a meeting
of all members of the Campus Inde-
pendent League for the purpose of
electing officers and drawing up a
constitution on Wed., Oct. 16, at 6:30
p.m., in Rm. 304, Michigan Union.
The B'nai B'rith Hillel Foundation
Inter-Faith Committee will meet on
Wed., Oct. 16, at 4:30 p.m. at the
Hillel Foundation. If unable to at-
tend, please contact Allene Colinkin,
TO CATCH HIS EYE
wear a new pair of angora socks
or mittens. The VAN AKKEREN
KNIT SHOP, 725 North Univer-
sity, has just received a large
shipment of white angora. Come
in and see how easily it all can
I N THE DAY
th a lovely appearance. Be sure
ur new compact is from the
ADEMOISELLE SHOP. We have
shapes in silver and gold.
l1.at 4. "fEE((QQ( ' 4
'or evening, add a glitter of gold
ound your waist. Wide studded
elts for the casual look. The
LIZABETH DILLON SHOP has
esh, leather, woven, gold and
ilver belts. They are a necessity
or any wardrobe.
4 - .-
CALKINS-FLETCHER has a hint
o help you win that special guy.
We have just received a supply of
Christmas Night perfume, which
has been so missed during the war
IF BROUGHT IN TO EITHER OF OUR STORES ON
MONDAYS, TUESDAYS OR WEDNESDAYS.
PUT YOUR BEST
by wearing a smart piece of jewel-
ry from EIBLER'S. We have an
attractive assortment that will be
sure to please you.
will be taken third floor
Michigan League. Please
be there ten minutes
in advance of your
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