100%

Scanned image of the page. Keyboard directions: use + to zoom in, - to zoom out, arrow keys to pan inside the viewer.

Page Options

Download this Issue

Share

Something wrong?

Something wrong with this page? Report problem.

Rights / Permissions

This collection, digitized in collaboration with the Michigan Daily and the Board for Student Publications, contains materials that are protected by copyright law. Access to these materials is provided for non-profit educational and research purposes. If you use an item from this collection, it is your responsibility to consider the work's copyright status and obtain any required permission.

August 01, 1933 - Image 2

Resource type:
Text
Publication:
Michigan Daily, 1933-08-01

Disclaimer: Computer generated plain text may have errors. Read more about this.

THE MICHIGAN DAILY T

MICHIGAN DAILY
1 Publication of the Summer Session

t; :
-°, . .

I

-;

collected by the retailer will not be exactly three
per cent upon the total amount of goods sold.
It will always be slightly under or slightly over
that amount and it is safe to wager that the
difference, in most cases, will probably be in favor
of the merchant. As a consequence, the merchant
is certainly in no position to complain about the
small tax which he must pay upon his gross re-
ceipts. And the buying public certainly cannot
reasonably object to a tax which must be paid by
the retailer to supplement that amount which it
pours into the state treasury. Therefore the "tax
upon the tax" is not so unreasonable as its termi-
nology implies and should work to the benefit of
the state without any great handicap to retail
business.

- - ~
P S1MVsfNTyix rr
Piblished every morning except Monday during the
Viversity year and Summer Session by the Board in
control of Student Publications.
Member of the Western Conference Editorial Associa-
tion and the Big Ten News Service.
MEMB]ER OF THE ASSOCIATED PRESS
Te Associated Press is exclusively entitled to the use
fbt republication of all news dispatches credited to it or
Ubt otherwise credited in this paper and the local news
published herein. All rights of republication of special
dispatches are reserved.
~thired ajthie Post Office at Ann Arbor, Michigan, as
ser d class matter. Special rate of postage granted by
Assistant Postmaster-General.
Subscription during sunmer by carrier, $1.00;, by mail,
$1.50. During regular school year by carrier, $4.00; by
snail, $4.50.
O+*SR3:. student Publications Building, Maynard Street,
Ati Arbor, Michigan. Phone 2-1214.
§epresenitatives: College Publications Representatives,
C:, 40 East Thirty-Fourth -treet, New York City; 80
Boylston Street, Boston; 612 North Michigan Avenue,
bhicago. National Advertising Service, Inc., 11 West 42nd
Bts, New York, N, Y.
EDITORIAL STAFF
Phone: 4925
MANAGING EDITOR.............FRANK B. GILBRETH
A 8ISTANT MANAGING EDITOR. KARL SEIFFERT
ASSOCIATE EDITORS: John C. Healey, Powers Moulton
and E. Jerome Pettit.
RTR'ERS: Edgar H. Eckert, Thomas H. Kleene, Bruce
aniey, Diana Powers Moulton, Sally Place.
BUSINESS STAFF
Office Hours; 9-12 1-5
Phone: 2-1214
l3T1IESS MANAGER. ... ..BYRON C. VEDDER
A8 ITANT BUSINESS MANAGER...HARRY R. BGLEY
IRCULATION MANAGER.........ROBERT L. PIERCE
TUESDAY, AUGUST 1, 1933
The Merchant Pays
A Sales Tax.
A NY criticism of the State Sales Tax,
which, through the peculiarity of
its Iwording, requires the payment by merchants
of a "tax upon the tax," should Arst take into
consideration the actual position of the retailer
in reference to the collection of thes tax.
Trade Ruling No. 21, which was recently issued
by the state board of tax administration, com-
Vletely nullifies the unofficial statement made
lIt'oe'rly by an official of the board to the effect
'hat "there is no possibility of having to pay a
t' on the tax if the retailer shows the tax charge
at the rate of three per cent as a separate item on
*e customer's invoice."
Under the recently released ruling, no matter
how the retailer keeps his records or prepares
his invoices, he must compute his tax by apply-
ing the three per cent rate to the entire amount
Which he has collected from his custoners. Thus,
if he Reels an article for one dollar and collects
gon the sale three cents additional for the tax,
i msist pay to the state a tax of three per cent
tipon the total amount collected, or three per cent
on the dollar and three cents. Even though his
invoice lists the tax collected from the purchaser
as a separate item, he must nevertheless pay a
"tax upon the tax."
There is no practical method of collecting from
the customer this additional amount so that the
ettstiner will actually pay all of the tax. By
charging slightly more than the required three
ir -ebt he will come closer to the figure which
ale must pay the state, but no matter how far the
computations are carried out the merchant must
'Always pay the state an amount higher than that
collected as tax.
The reasn for this ruling lies in the explana-
tioi'that the additional tax is actually a privilege
tax to be paid by the retailer. The existence of
Wftch a measure is not a mistake nor an oversight
on the part of those who drafted the ruling. It
represents a planned effort to collect from the
mherchant a small tax for doing business, which,
-when added to the general tax, will furnish addi-
tional revenue for the state. It is thoroughly ex-
plained and provided for in section 2 of the act,
which reads as follows:
"Sec. 2. Imposition o the tax. There is hereby
levied upon and there shall be collected from all
lars engaged in the business of making sales
at retail, as hereinbefore defined, an annual tax
for the privilege of engaging in .such business
eual to three per cent of. the gross proceeds
thereof, less deductions allowed in section four."
If this ruling can be properly enforced there can
*ie 1o question of the retailer's adding additional

Amiints to the selling price in an attempt to
collect this tax from the customer. This is pre-
'Veted by the statement that "Retailers may also
state separately from the prices of tangible per-
sonal property sold, and itemize amounts to the
customer as 'tax' or 'Sales Tax'; but in no case
may the amount of such items exceed the amounts
which the retailer actually is obligated to pay to
the -state, as this would be a misrepresentation of
the tax."

C-U:
Musical F~ents
FOURTH FACULTY CONCERT
Trio for Violin,, Violoncello and Piano. . .Pizzetti
Messrs. Besekirsky, Pick and Brinkman
Abegg Variations ....................Schumann
Sonnetto, Opus 104 .......................Liszt
Preludes: C-sharp minor 4
B-flat minor ..................... Chopin
Intermezzo, A major .................. Brahms
Rhapsodie, E-flat....................rahms
Mr. Brinkman
On Wenlock Edge'...................Williams
Mr. Hackett
(A cycle of songs for tenor with accomp-
animent by piano and string quartet).
Messrs. Besekirsky, Hamilton, Bogart,,
Pick and Mr. Brinkman
Several factos make this program, the last of
the faculty performances, interesting. The first
is the structure of the program as a whole. It has
been planned so that a romantic group of piano
works effectively contrast with two contemporary
compositions' of an ensemble nature. Another is
that both familiarity and novelty are found, the
piano set being fairly well-known to the majority
of concert-goers, while the Trio has had only one
previous performance in Ann Arbor, last winter,
and the Cycle of Songs is said to have had one
performance in the United States. It,is at least
the first time an Ann Arbor audience has had
the opportunity to hear it.
Individually the selections that make up the
program are enjoyable as well as interesting. The
Trio, written by Pizetti for the Coolidge Festival
in 1925, embodies the modern Italian predilection
for the use of the model systems in thematic ma-
terial. It is also typically modern in its complex
rhythms. Harmonically it is conservative. It is un-
usually musical, having vitality in its ensemble
treatment and the Italian fluency of melody.
The piano group displays the many tendencies
of the romantic movement. One of the earliest
experimenters was Schumann, whose "Abegg" va-
riations opens the group. Although bearing the
label Opus 1, it indicates Schumann's boldness
and independence, "without any parade of out-
landish ideas."
The Liszt "Sonnetto" has all the qualities us-
ually associated with the name, brilliance, un-
expected key changes, swift and glittering effects.
Chopin, in the two Preludes chosen for this pro-
gram, employs somewhat the same impetuous and
vigo'ous touch, yet by his own individuality is dif-
ferentiated from the other. The two Brahms num-
bers bring this piano group to a thrillin'g and yet
dignified close.
"On Wenlock Edge" will perhaps top the eve-
ning's entertainment by virtue of its performers'
united capabilities,, its contemporary interest, and
by its lovely music. The cycle is based on poems
from. A. E. Housman's "The Shropshire Lad." To
support the tenor part, is some particularly choice
string writing. The string quality is used in color
contrast to the piano, while at times the two are
united.
This colorful and beautifully worked-out pro-
gram should appeal to a great many of the fol-
lowers of this series and to their friends.
-Sally Place.
Screen Reflections
Four stars means extraordinary; three stars very
good; two stars good; one star just another picture;
no stars keep away from it.
AT THE MAJESTIC
"GOLDIE GETS ALONG"
"THE GIRL IN 419"
(Showing Wednesday through Friday)
Revelations about the beauty contest racket, if
such there be, and the adventures that await
the small town girl in Hollywood are disclosed in
"Goldie Gets Along," RKO-Radio picture coming
to the Majestic Wednesday, with Lili Damita,
Charles Morton, and Sam Hardy in the leading
roles.
Miss Damita, as Goldie, leaves her home town
and the home town sweetheart that you may
be sure she would have, and hot-foots it to Holly-
wood and reknown. On the way she meets up
with a glib racketeer-promoter, wins a beauty con-
test for him, and is mulcted out of her Wages
of Skin. She then casts herself upon the starch-

shirted bosom of Hollywood and is soon well on
her way to movie success, as one might expect
Mlle. Damita to be. However, her old boy friendj
from back home turns up again just in time to
be quite a fly in the chowder as far as the
plot is concerned.
The racketeering business slides over into "The
Girl in 419," which makes up the other half of the
program. The scene is laid in a large metropolitan
hospital, to which a girl is brought badly wounded,
under mysterious circumstances. Attempts by
gangsters to complete the job of killing her
through various ruses culminate in no little blood-
letting and drama. The cast includes James Dunn,
Gloria Stuart, David Manners, and Jack LaRue.

adventures which are among the most dramatic
a girl can encounter. The film covers a span of
twenty-eight years, portraying the life of "Jean-
nie" from the age of 'eighteen until she is a gray-'
haired woman almost fifty.
Sylvia Sidney, as Jeannie, is required not only
to vary her characterization with the advancing
years, but to shade her performance in keeping
with the changes in feminine conduct and fash-
ions which took place during the period. Miss Sid-
ney's fine acting in this difficult role is un-
doubtedly the reason why the film version of the
great novel so successfully carries.
Donald Cook, we were afraid, would not be suffi-
ciently capable of supporting Miss Sidney in a
role requiring much dramatic ability. Upon seeing
"Jennie Gerhardt" however, one is impressed
with the excellent casting for the movie. Donald
Cook perfectly portrays the wealthy young man,
who, in love with Jennie, refuses to marry her
because of existing social barriers and the child
of Jennie's who is the daughter of her first suitor.
This is perhaps the first really good opportunity
given Donald Cook and he demonstrates his ability
in no mean fashion.
Others in the supporting cast include Mary
Astor, H. B. Warner and Edward Arnold. The
direction was by B. P. Schulberg.
Campus Opinion
Letters published in this column should not be
construed as expressing the editorial opinion of
The Daily. Anonymous communications will be dis-
regarded. The names of communicants will, however,
be regarded as confidential upon request. Contribu-
tors are asked to send in only typewritten or legible
articles, using one side of the paper only. Contribu-
tors mustobe asabrief aspossible, confining themselves
to not more than 400 words. -The Editors.
CAMPUS PEDESTRIANS HAVE
A CHAMPION AFTER ALL
To The Editor.:
To Mr. Conger's complaint against the B. & G.
handling of bicycle regulation methods in Fri-
day's Daily, I can see but one answer. Being one
of those many students who have often narrowly
escaped with life and limb from the cyclists whiz-
zing up and down the Diagonal, to say nothing of
roller skate addicts, I find myself heartily in ac-
cord with the stand taken on this matter.
Mr. Conger will find as he pursues his educa-
tion further that the basis of penalty for crimes.
in this society is to occasion such inconvenience
to the offender, be it through fine, imprisdnment,
public reprimand or confiscation, that the of-
fender will in the future refrain from repeating
the act for which he has been temporarily incon-
venienced. He will find, furthermore, that our so-
ciety is based on the thesis that rules which pro-
tect general welfare are adopted for the large ma-
jority of the people although these rules may in-
convenience a few.
I agree that often the B. & G. department is
prone to act in a high-handed manner and have
seen more than one instance of such behavior.
But in this instance, for once, I believe that to
protect the safety of the large number of stu-
dents who use the Diagonal while on .foot, such
action might be justifiable. The buildings on the
center of the campus cannot be said to be at such
overwhelming distance from State street and
North, East and South University avenues as to
cause any physical fatigue to a normal person
walking there afoot.
Oscar.

I

..

DAILY OFFICIAL BULLETIN
Publication in the Bulletin is constructive notice to all members of the
University. Copy received at the office of the Summer Session untl 3:30;
11:30 a. mn. Saturday.

Excursion No. 11: General Motors
Proving Ground, Milford, Wednes-
day afternoon, August 2. This ex-
cursion was originally scheduled for
July 15, but was postponed for the
Niagara Falls excursion. Members
in the party will have opportunity
to see automobiles of the General
Motors Company put through 165
severe tests at the 1,268-acre labora-
tory. The party leaves from in front
of Angell Hall at 1:00 p. m. and will
return to Ann Arbor about 5:30 p. m.
Reservations must be made by 5:00
p. m., August 1, in Room 9, Uni-
versity Hall. Bus fare, the only ex-
pense on the trip, is $1.00.
Excursion No. 12, to the Michigan
State Prison, Saturday morning, Aug-
ust 5. Students on this trip will have
an opportunity to see and have ex-
plained to them the various activi-
ties of one of the country's largest
penal institutions. The Michigan
State Prison at Jackson covers 57
acres and has a housing capacity of
5,500 men. The chartered bus leaves
from in front of Angell Hall at 7:45
o'clock Saturday morning, and re-
turns to Ann Arbor soon afternoon.
Bus fare, the only expense, is $1.00.
Reservations must be made before
5:00 p. m. Friday, August 4.
Wesley H. Maurer
German Reading Examination for
Ph.D. Candidates: The examination
for the required reading .knowledge
in German for all candidates except
those in the Natural Science and
Mathematics willtake place Wednes-
day, August 2, at 2:00 p. in., in Room
203 University Hall. Only those who
have left their names at thedepart-
mental office can be examined. This
will be the only examination given
during the Summe Session,. The
next examination will be at the end
of October. Walter A. Reichart
Michigan Repertory Players: Res-
ervations may now be made for all
performances of Shakespeare's "All's
'well That Ends Well." Patrons are
urged tomake their reservations im-
mediately. Since this Shakespearean
production is new to the Americana
stage, it is anticipated that -there will
be an unusually heavy demand for
tickets.
Reading Examinations in French:
Candidates for the degree of Ph.D.
in the departments listed below who
wish to satisfy the requirement of a
reading knowledge of French during
the present Summer Session are in-
formed that examinations will be
given on Saturday, August 5, from 9
to 12 a. m. in Room 108, Romance
Language Building. It will be neces-
sary to register at least one week in
advance atlthe office of the Depart-

ment of Romance Languages, be-
tween the hours of 11 and 12 a. m.
and 2 and 4:30 p. m., or 9 and 12:30
on Saturday morning.
This announcement applies only to
candidates in the departments of An-
cient and Modern Languages and
Literatures, Philosophy, History, Po-
litical Science, Economics, Business
Administration, Sociology, and Edu-
cation.

!'

II

Faculty Concert: The next pro-
gram will be given this evening,
at 8:15 o'clock in Hill Auditor-
ium. The general public with the ex-
ception of small children is cordially
invited to attend. The following
members of the faculty will partici-
pate. Professors Wassily Besekirsky,
Violin; Joseph Brinkman, Piano; Ar-
thur Hackett, Tenor; and Hanns
Pick, Violoncello, assisted by Messrs.
Romine Hamilton and Lynn Bogart,
Violinists. The program follows:
Pizzetti, Trio for Violin, Violoncello
a n d Piano (Messrs. Besekirsky,
Brinkman and Pick): Schumann,
ABEGG Variations, Op. 1; -Liszt,
Sonnetto, E major, Op. 104; Chopin,
Prelude C sharp minor, Prelude, B.
flat minor; Brahms,, Intermezzo, A
major-Rhapsodie, E fiat (Mr. Brink-
man): B. Vaughn Williams, On
Wenlock Edge (A cycle of songs for
tenor voice with accompaniment of
piano and string quartet) Messrs.
Hackett, Besekirsky, Hamilton, Bo-
gart, Pick and Brinkman).
Graduate School: All Graduate
School students who expect to com-
plete their work for a degree ,at the
close of the present Summer Ses-
sion should call at the office of the
Graduate School, 1014 Angell Hall,
to check their records and to secure
the proper blank to be used in pay-
ing the diploma fee. The fee should
be paid not later than'rSaturday,
August 5. G. Carl Huber
Large Scale Housing: An illustrat-
ed lecture on recent large scale hous-
ing in Europe will be given by Pro-
fessor Wells I. Bennett, of the Ar-
chitectural faculty, in the auditorium
of the Architecture Building, Room
102, at 5:00 p. m. on Friday, August
4th. Although primarily for students
of Architecture, the discussion will
be general and visitors are cordially
invited.
Mixed Chorus and Men's Glee
Club: Important rehearsal. Prepar-
ation for concert. 6:45 to 8:00 today
at School of Music Auditorium. All
singers urged to join.
Teacher's Certificate: All candi-
dates for the Teacher's Certificate in
August (except graduate students
who will take a degree at that time)

are required to pass a Comprehen-
sive Professional Examination in
Education. This examination will be
held on Saturday morning, August
12th at 8 o'clock in the Auditorium
of the University High School.
All students planning to take this
examination on August 12th should
leave word with the Recorder of the
School of Education, Room 1437
U. E. S., at once.
C. 0. Davis, Secretary
Dr. Wm. Clark Trow, Professor of
Educational Psychology will speak on
"German Schools" at the afternoon
conference in education today, 4:15
in Room 1022 University High School.
The talk will be illustrated with mo-
tion pictures taken by Dr. Trow in
Germany during his travel there last
summer.
Pi Lambda Theta supper picnic,
Wednesday, August 2. at 5:30 p. in.
Members please call Isabelle Unruh,
8193, Tuesday, between 1:00 and 6:00
p. m. to make reservations.
All Albion College alumni are in-
vited to a picnic to be held at Port-
age Lake on Thursday, Aug. 3. Those
who expect to go should meet in
front of the Michigan League Build-
ing at 4:30 p. m. The supper will be
a potluck.
The Men's Education Club base-
ball series will continue with a game
today at 4:00 at South Ferry Field.
Graduation Recital: James Pfohl,
Organist, will give the following
Graduation Recital, Thursday Aft-
ernoon, at 4:15 o'clock in Hill Au-
ditorium, to which the general pub-
lic with the exception of small chil-
dren is invited: Bach: Fugue in E
flat ("St. Ann's"); Bach: Chorale
Preludes "Ich ruf' zu dir, Herr Jesu
Christ" "In dir ist Freude"; Garg-
Elert: Symphonie °Chorale "Ach, bleib
Emit deiner Gnade"; Gui mant: Pas-
torale, Sonata No. 1; Rheinberger :
Vision; Bach: Prelude and Fugue in
D major. -, Charles A. Sink
Student's Recital: Charles Law,
Violinist accompanied by Mary
Fishburne, will give the following
graduation' recital, Thursdlay Eve-
ning at 8:15 o'clock in the School
of Music Auditorium: Handel: So-
nata in A (Adagio Cantabile, Allegro
Deciso, Largo Assai, Allegro); Bach:
Adagio, Bouaree; Bruch: Coneerto in
G minor (Prelude, Adagio, Finale);
Svendsen: Romance; Dinuoi-Heifetz:
Hora Staceto; Akimenko: Sheperd's
Song; Wieniawsk: Second Polonaise
Brilliante. Charles A. Sink
R. K. Finlay, Sr., elderly Scotch-
man of Brady, Tex., gave the rank-
ing girl pupil of each class in the
Fife school a silk dress.

° 1

A Washington
BYSTANDER

Your t aundry

Work

By KIRKE SIMPSON
WASHINGTON-Recalled from the peaceful,
reflective retirement to which his years and his
manifold honors entitle him, Elihu Root, eldest of
American elder statesmen, was moved to try his
hand at prophecy.
There would be, Mr. Root said to the convention
which wrote "finis" on New York's overwhelming
popular ratification of the prohibition repealer, no
13-state die-hard blockade of the effort to eject
the Eighteenth Amendment from the constitution.
Probably Mr. Root could not have documented
his prediction. He was dealing only in broad gen-
eralities. But it so happened that on that same
date the prohibition repealer was breaking,
through "the most northern of the southern states
and the most southern of the northern states" to
sweep West Virginia.
Others Too
While Mr. Root was thus having so prompt an
endorsement set upon his gift of reading the fu-
ture, there were other symptoms which indicated
that far younger and highly practical folk of to-
day fully share his confidence as to what is to
happen.
Such men as Postmaster General Farley, Louis
Howe, presidential secretary and President Roose-
velt himself seem convinced that the day of pro-
hibition repeal is-at hand and that its accomplish-
ment would hold an immediate personal and party
interest for them.
F. Scott McBride, general superintendent of the
Anti-Saloon League, however, contends "the dry-
est states are still to come to bat."
While the Roosevelt administration came to
power on a platformn' pledging it to work for re-
peal, it is unlikely that the President himself or
his closest advisers counted upon that as a pos-
sible early aid, from the tax angle, of the de-
pression-recovery legislative program upon which
they set to work overnight.
Not at first, at least. It was not until the last
and biggest bill of the lot, the $3,300,000,000 indus-
trial recovery-public works giant, was sent to the
hill that Mr. Roosevelt dangled "before congres-
sional eyes the hope of paying the piper out of
post-prohibition taxes.
The Battleground
Farley and Howe both got busy to speed the
repealer for they realized that Republican attack
upon the administration probably would select the

ECONOMICALLY
HAN DLED
BY THE
NOW POPULAR
B argain Bachelor Bundle

.y

4 MINIMUM POUNDS 65e

1
ti

Each Handkerchief...... Ext'ra
Each Shirt...............6c Extra
Additional Pounds .......16c Extra
Through this offer we are able to make a possible
.iaving of from 40{:4 to 60(' for you. Button re-
placement and 'mending is done free of charge.
P

Thus we see that, -though theoretically such a
ing appears to be a "tax upon a tax" and thus
just, it is actually a planned method for raising,
enue from the merchant to supplement the tax
id by the purchaser. It is true that the mer-
ant, can "boost" the prices 'charged for certain
ods in an attempt to collect this' tax indirectly,
)viding he does not label the additional amount
arged as "tax.'" However, there never has been
y effective method of preventing the merchant
im raising his prices in order to pay for' his
lenses, whether it be for overhead, income tax,
some other purpose. Competition is, after all,

THE

AT THE MICHIGAN
"JENNIE GERHARDT"

Theodore Drieser's novel "Jennie Gerhardt,"
strangely enough, collected dust in an abandoned

Back to Top

© 2021 Regents of the University of Michigan