THE MICHIGAN DAILY

WEDNESDAY, MARC

INCOME TAX RET RNI
Married Stu4
'Joint Retur
EDITOR'E NOTE-This is the seotId
in a series on probms of iiia; au
Incpme Tax Return.)t
By JAMES GREGORY k
For the student taxpayer who ist
married, the most important thin
to decide is whether to file a
joint return.
Most married couples find the
New Council
Plans To Fete
Student Artists
IAC Will Show Works
Created on Campus
Students with a yen to create
art are invited by the newly-
formed Interarts Council to par-
ticipate in the Festival of Crea-
tive Arts to be held next May
13 to 15.
Purpose of the festival is to pre-~,
sent a program which will display
the various arts in relation to the
philosophy behind all art in gen-
era;'as well as given an oppor-
tunity to exhibit the students'
works, IAC vice-chairman, James
Kirkemo, '50A, said.
THOSE interested are asked to
contact the various organization
representatives to the AC. Stu-
dents who wish to have original
music performed are asked to
contact Ed Chadacoff at 2-7333 or
any one of the music composition
instructors in the music school.
A student who wishes to have
.his original poetry read at the
festival may contact Carol Vane
derKloot at 2-0379 while those
having the same ambitions for
an original play may call Bob
Shedd at 5712.
Anyone wanting to act in or;
direct a play may call either Eu-
genia McCullum at 2-3159 or
Strow Robertson at 2-0008. Stu-
dents who care to exhibit paint-
ings at the festival may call either
James Kirkemo at 2-1290 or Lora
Angell At 9388.
* * *'
PANELS ON ALL the above
topics will be held and those in-
terested in taking part in them
'are asked to call the appropriate
representative.
Tentative plans for the fes-
tival call for student music re-
citals, possibly with symphonic
works presented, several one-
act plays, displays of paintings
and readings of original poetry,
as well as panel discussions on
the topics.
Next year the IAC hopes to
present one unified program which
would utilize the talents of all the
art groups into one dramatic pro-
duction, Kirkemo said.
PLANS FOR a possible campus
art magazine have also been dis-
cussed by the IAC, he added.
The IAC will meet again at 1
p.m. Saturday in Burton Memorial
Tower.
Renew Draft
Classificatio
After a lon period of d ico-

tinuance, draft classi fication for
all current army registrants h s
sprung up again throughout the
nation.
The procedure was abandoned
almost two months ago owing to
the indefinite drafting situation,
according to Mayor William E.
Brown, Jr.. ehairman of the Ann
Arbor Draft W9ard. An alt(eration
of U.S. draft policy has occasioned
its renewal, he told The Daily.
Approximately 12,000 men in
the local area will be sent ques-
tionnaires to fill out, Mayor
Brown announced. In div id u a l
classifications will be determined
soon after registrants submit the
written forms to the Ann Arbor
board, he said.
He commented that it will be a
"slow but sure" procedure, and
that prompt action in returning
the questionnaires will save a
great deal of delay and red tape.
Reead and Use Iriy
Classified Ads

NG
dents Puzzle
i' Problemi
omt reurn cheaper than or as
(hca1p as, separate returns. A hus-.t
band and wife can file it even if
one of them had no income in
1948.
WHEN YOU report your income
on a joint return, the tax is figur-
ed on a split-income basis, which,
in effect, splits the family income
- half. You pay a tax on each
half.
In many cases, the total tax
on both halves is less than the
tax on the whole income would
be if the joint return form were
not used.
For instance, suppose your tax-
able income is $5,000. (Taxable
income is income after deductions
and exemptions have been sub-
tracted.)
YOUR TAX would be figured
on one-half of $5,000, or $2,500,
and then divided by two. The tax
on two $2,500 incomes is smaller
than the tax on one $5,000 in-
come.
That's because tax rates are
lower on the first $2,500 than on
the second S?+,500 of a $5,000 in-
come.
For persons of low income the
tax saved by making a joint re-
turn may be little or nothing. But
for those in the middle income
groups the savings are quite size-
able, and for persons of large in-
come they are very substantial.
ONLY IN A comparatively few
situations is it cheaper for couples
to make out separate returns.
At any rate, the joint return
for married couples is worth
looking into. Here's how to de-
cide if it can save you money.
A married couple may make a
joint return on whichever income
tax form they use: form 1040A,
short form 1040 or long form 1040.
IF ONLY ONE member of a
married couple had income in
1948, the joint return is cheaper
than, or as cheap as, a separate
return. In other words, a one-
income couple can't go wrong
making a joint return.
If you are either a one-in-
come or two-income couple and
snake your return on form
1040A, file a joint return. The
collector will still figure your
tax on both a separate and
joint basis and give you the
uenent of the smaller tax.
If you are a two-income couple
and use short form 1040, try both
the joint and separate return
methods. Then find out from the
tax table on page four of the form
which way costs you less tax.
IF YOU ARE a two-income
couple, a joint return on long form
1040 results in a tax at least as
small as in a separate return ex-
cept--in very unusual situations.
These exceptions are cases
where a family runs into special
problems in connection with
capital or business losses, char-
itable contributions andmdi-
cal expenses.
Under the law,- ajoint return of
husbnd and wife makes both of
ihem liable for the tax. So any
husband and wife who don't want

to assume joint liability should
file separate returns.
Married or not, you will find
form 1040A is the easiest way to
make out your tax return-if you
are permitted to use it. The next
article will tell you if you are, and
will describe its use.
TRY OUR GENUINE
ITALIAN
SPAGHETTI
S'r'd aly ant

DORM NEWS
(FI)I'1OI1'S NO t.: Contributors to
Ahj sUp in ithe Dorms shtould eon- 1
a:ict iDolores Palanker at The Daily
or ] Betsy Barbour.)
Manrha Cook will have its for-
mai siholarship dinner tomorrow
evening to honor women living in
the dorm who have 3.5 averages or
aetter. All women honored will
receive corsages.
Attending the dinner will be Ira
,\. Smith, University registrar and
Mrs. Smith, Dean Alice Lloyd and
the Board of Governors of Martha
Cook. Nancy Symons is chairman
of the -affair
TWENTY COUPLES attended
Adam's House's open house Sat-
urday where they enjoyed danc-
refreshments, singing and card
playing.
Adams' dinner guest tomor-
riow will be Herbert W. Johe, in-
structor in Architecture and
academic counselor in the Col-
lege of Architecture and Design.
After dinner, Johe will discuss
problems with those who are in-
terested in the house lounge.

'U' Runs Largest Airport
On Self-SupportingBasis

Continued From Page 1)

REELING ALONG-Workers at the Audio-Visual Center are seen here looking for racks in some
of the 4,000 films which the center distributes to University audiences. Located in the Adminis-
tration Building, the center provides films of every type from the art of golf to poultry raising.

Saturday evening, Adams
have a scavenger hunt which
begin at 8:30 p.m. and will be
lowed by awarding of prizes,
freshments and dancing.

will
will
fol-
re-

Concert Band
Will Present
'PFops'_Sunda y
University of Michigan Concert
Band has planned a new type of
program for a special "pop" con-
cert at 4:30 p.m. Sunday in Hill
Auditorium.
The band generally features
classical music. Sunday instead of
works by Beethoven or Bach the
program will list numbers by
Gershwin, Grofe and Gould.
"THIS NEW program is a re-
sult of numerous student requests,
Prof. William D. Revelli said..
The Band will honor John
Phillip Sousa's death by several
of his favorite marches.
Featured will be Mary Kelly in
a cornet solo by Clark. Miss Kelly
has been principal cornetist of
the University Band for the past
two seasons, and has established
herself as one of the country's
foremost young cornetists.
The concert will be open to the
public without charge.
IFill Reseat'ei CVOst.I
Athanas P. Fontaine, director ofI
the Aeronautical Research Cen-
ter, Willow Run, has been ap-
pointed a member of the Techni-
cal Evaluation Group of the Re-
search and Development Board's
Guided Missile Committee.

Audio-Visual Center Supplies
Films fron 'Soup to Nuts'

C
1

"Will you send us a film of
Huckleberry Finn for March 6?"
That is one of the many re-
quests which the Audio-visual
Center receives every day. The
center has in its library over 4,000
films ranging from how to play,
golf, to baby sitting and how to
grease a car.,
FOR THOSE interested in
horseshoes, there is a film enti-
tled "Horseshoes." The film is
nine minutes long and features
Ted Allen, world champion horse-;
shoe pitcher.
For amateur and professional
metcrologists, the "Weather"
would be an interesting film.
The film tells the importance of
the weather to man. (The pro-
ducer of this film prabably did
not come from Ann Arbor.
Other films range in topic mat-
ter from Lobster Town," "Feelings
of Hostility," "Malaya," "Julius
Caesar," "Lifesaving" to "Report
from Russia."f
]BESIDES FILMS, the center
handles lantern slides, recbrdings
and art collections. These are
loaned to schools and organiza-
tiens all over the state as well as
on campus. Some films depict
campus life, and Interlochen

Music Camp are distributed all
over the country.
All that is necessary to ob-
tain the films is a request to
the audio-visual center located
in the new administration build-
ing.
Their new officers contain a
spacious film library, a workroom
for display projects and an audi-
torium in which to preview films.
WORKING WITH Clements li-
brary, the center has begun pro-
ducing photostats of all the im-
portant documents of American
history-such as the Declaration
of Independence and the Gettys-
burg Address. These will be avail-
able to schools sometime in the
future.
According to H. E. Hansen, as-
sistant director of the center, see-I
ing the documents will create more
student interest and thereby fa-
cilitate learning. Y
Died in Office
WASHINGTSON -- W i ll i m
Henry Harrison was the first
President of the United States to'
uie in office and also the first
member of the Whig party to win
the office. -
His term lasted only 30 days. l
The Whig party continued forl
several years following his death.

STOCKWELL HALL will have a
girl-bid dance for residents from
9 p.m. to midnight March 11.
Called the "Rodeo Romp," it
will be very informal and will fea-
ture both modern and square
dancing, refreshments and favors.
Campus
Calendar
Coffee Hour -- Hosts will be
members of the history de-
partment; 4 to 5 p.m., in the
Terrace Room, Michigan Un-
ion.
WPAG - 'That Men May
Live"; second in Red Feather
series; 11:15 a.m.
Michiganensian - Tryout
meeting; 4:30 p.m., 'Ensian of-
fice, Student Publications
Education Talk - Prof. Wil-
lard C. Olson will discuss "The
Aims and Programs of the Uni-
versity Elementary School"; 7
p.m., in the University High
School Auditorium.
AIM-Meeting of Pilot dis-
tiict for independent men not
living in residence halls, 7:30
p.m. in Rm. 3-c of the Union.
AVC -Meeting at 7:30 p.m.
in the League. Nominations for
officers will be held.
Daily--Tryout meeting; 4 or
7 p.m., Student Publications
Building.

ment was assured maintenance of
the facilities.
This is why, according to of-
ficials, the University as an In-
stitution devoted to public serv-
ice assumed responsibility for an
airport facility which was toot
big for private ownership. .
The actual operation of the air-
port. however, does not rest withy
the University. The two gigantica
main hangars and other opera-
tional facilities have been leased
"U' -Threatens
Crack .Down
Ont Solicitors
Salesmen Barred
From Dormhitory
Recent attempts by student
sandwich merchants to solicit
sales on a large-scale basis in
University dormitories could force
a crackdown on the salesmen, resi-
dence halls business manager
Francis C. Shiel said yesterday.
Shiel said that salesmen who
enlisted coeds living in two wom-
en's residence halls to take or-
ders for commissions have been
told to do their business else-
where.
* * *
PLANS FOR similar sales set-
ups in Mosher-Jordan and Stock-
well have also been abandoned.
"If necessary to lick this
problem of soliciting, which is
forbidden in University resi-
dences, we might conceivably
bar all sandwich sales to dorms
after 6 p.m., Shiel said.
Under University rules, sand-
wich-sellers or students working
for them may not actually solicit
sales within dormitories. Only in-
dividual order are permitted.
*' * *
RATIhER THAN to outlaw
completely the sandwich salesmen,
Shiel said he preferred to take
"more constructive measures."
'We will know before the se-
mester is over whether sandwich
bars operated by the dorms.
themselves can be set up- in
Mosher-Jordan, Stockwell, Bar-
bour and Newberry. If there is
any way to break even on the
project, we'll tackle it."
Four or five students now oper-
ate sandwich services. They com-
pete for business mainly among
fraternities and sororities.
"Twenty-five or thirty students
a semester try to get permission to
solicit sales in the dorms," Shiel
said.

to an airport company which runs
the airport for the seven major
airlines which use Willow Run.
The airlines are responsible for
the upkeep of the facilities of the
airport proper.
THE UNI-ERSITY has kept
one large warm-up hangar, offices
and laboratories in the 1,200-foot
long central hanger and properties
and buildings on the east side of
the field. These facilities are used
either for research purposes or
leased to private firms for stor-
age.
Both the central hangar and
its sister building, which the
airlines use for storage and re-
pair work, are capable of hous-
ing four football fields under
their 42-foot high roofs. So vast
are the floor areas of these han-
gars that a year ago the 131-
member marching band held its
final Rose Bowl marching re-
hearsals in one corner of the
gigantic main hangar.
About a quarter of the central
hangar has -been converted into
the terminal proper (see cut). The
airlines have found room to
squeeze into this area not only the
spacious ticket and baggage facil-
ities but a lunch room, large post
office, extensive drug and gift
counters, dozens of pin ball ma-
chines and a fair-sized movie the-
atre.
w **
THE WHOLE airport is operat-
ed as one of the business services
of the University on a self-sup-
porting basis. In active charge, and
with offices at the airport, is A. C.
Prine who is responsible for ad-
ministration policy.
"This airport has not cost the
taxpayers a red cent," Prine
emphasizes. "It is entirely self-
supporting both in the airport
and research ends."
The revenues received from the
rental of buildings on the east
side are being used to complete
the peace-time conversion of the
property and to operate the build-
ings which the University is 'now
using.
(Next: University Research at
Willow Run.)
9
Buying Days Left
at
$5.00
ENSIAN
2:00-5:00 P.M.
Student Publication Bldg.



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