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