THE MICHIGAN DAILY
- U M i i
State Rules Out
3% Retail Tax
Resolution Brings Defeat
To Those Who Expected
LANSING, Aug. 8.-()-The Atate
today had clampedi down the lid
upon exemptions to its new 3 per
cent retail sales tax.
A far-reaching resolution was
adopted Monday by the state board
of tax administration withdrawing
previous exemptions and rejecting
other applications for exceptions to
The resolution brought defeat to
Michigan manufacturers and whole-
salers who previously had gained ex-
emptions for certain products. It also
rejected the plea of farmers through-
out that ;feed".and farm machinery
might be exempted.
A previous ruling was revoked ex-
empting containers such, as bagst
bottles, cans, crates, cartons and so
forth sold to manufacturers or dis-
tributors. A similar ruling to exclude
lubricating and processing foils and
fuels used in industry likewise was
set aside. The petition of farmers for
exemptions was rejected along with
scores of other applications.
Materials Not Taxed
The ruling reverted to the original
stand that any tangible personal
property sold to the ultimate con-
sumer is subject to the levy. The tax,
however, is not required on compo-
nent parts of the finished product.
For example,:the tax will not be de-
manded for metals used in the man-
ufacture of automobiles but will be
levied on machinery and tools.
By its action, the board virtually
ignored a legislative resolution con-
struing the sales tax as applying only
to retail merchants. The resolution,
which was adopted at the adjourned
session of the Legislature, said that
It was the intent of the membership
that the levy not apply to articles
sold for use in manufacturing plants
or for such materials as containers,
and fuel utilized by industry.
The board said it will study the
operation of the sales tax with a
yiew toward recommending changes.
It admitted "there are apparently in-
justices in the collection of the tax
under the definition contained in the
act," but said relief rested solely with
Must File by August 15
James E. Morgan, managing direc-
tor of the board, said returns must
be filed by Aug. 15 on the basis of
the new ruling. Manufacturers and
wholesalers, he said, must pay the
tax on articles previously exempted
even though they may not have been
collecting the levy.
The ruling meant that manufac-
turers, wholesalers, and distributors
lost their general fight to exclude
tools, machinery, equipment, and
other material used in manufacturing
or distributing processes.
Aside from the fight. of manufac-
turers to gain exemptions, farmers
through the Michigan State Farm
Bureau and the Michigan State
Grange had sought exceptions for
farm 'i'achinery, equipment, and
GLASS TO VISIT EUROPE
WASHINGTON, Aug. 8. - () -
Senator Carter Glass, Virginia Dem-
ocrat, is going to Europe for his
health. He will leave New York at
midnight Wednesday, accompanied
by Rear Admiral Cary T. Grayson,
who was President Wilson's personal
physician and who advised the trip.
The Senator's health has suffered
in the last few years from the strain
of official duties.
MORGAN DISPLAYS N R A
NEW YORK, Aug. 8..-(P)-J. P.
Morgan & Co. has announced that
the firm had signed the blanket code
of the N R A.
The Morgan firm was the first im-
portant private banking institution
to take such action.
Last week 14,000 banks, members
of the American Bankers' Associa-
tion, signed a modified agreement.
Mats. 15c - Nights 25c
Now Playing! -
® DOUBLE FEATURE A
N ils Asthe r
The News Of The World As Illustrated In Associated Press PicturesI
Capt. Thomas Jefferson Davis, aide to the army of staff, re-
ceived two pigs sent by Lieut. John. B. Sherman, a grand nephew of
Gen. William T. Sherman, in payment for porkers stolen from the
Davis estate by the civil war general's raiders on their march to the
sea. Davis promptly named the pigs "whiskey" and "soda" when they
were delivered in a crate to his war department office in Washington.
Paul Maxim (above), who under
worked up to a responsible job with
a Chicago paint concern in the
six years since he escaped from a
prison farm near Mansfield, 0.,
was arrested after police were noti-
fied of his identity. Maxim blamed
a rival in love for his arrest.
Miners at Smock, Pa., are shown'as they drank a toast in beer
to President Roosevelt after the Pennsylvania coal strike had been
It is essential to recognize the wide
range of interests, needs, and abilities
represented in a group of children
when one is planning a physical edu-
cation program for them, it was de-
clared yesterday by Prof. Jackson R.
Sharman of the School of Education
in an afternoon conference.
Every child differs from every oth-
er in all traits and characteristics
which go to make up personality, he
said, and the rate of growth and de-
velopment of these traits of individ-
uals also varies.
It is evident therefore, he contin-
ued, that every child is p'ractically
certain to have needs, abilities, and
interests differing from those of every
other child. Consequently, in formu-
lating and conducting the. physical
education program, planners must
get away from the habit of thinking
in terms of groups of children and
consider individauls, he said.
A number of procedures were enu-
merated by -Professor Sharman as .of
value in determining individual dif-
ferences of pupils. The use of a
battery of tests was recommended
since one kind will measure but one
type-of ability. Among tests named
were medical tests, mctor fibility tests,
physical fitness and achievement
tests, knowledge tests, and rhythii
Changes in school or class organi-
zation are often necessitated by ad-
justments of the physical education
programs to individual needs of chil-
dren, he continued. Materials of
instruction, curriculum, and teaching
procedure also often have to be
In conclusion, he pointed out that
pupils must be scheduled for physi-
cal education classes to meet their
needs and not according to the va-
cant periods on their programs after
all other subjects have been chosen.
PARLEY OPENED TOO SOON
NEW YORK, Aug. 8.-(P)--James
M. Cox, the last American delegate
to leave the World Economic Confer-
ence, returned from London yesterday
and expressed the opinion that the
Conference "was called too soon."
The task of the Conference, he
said, was hampered to some extent
by Central European countries,
which, he added, "are facing inter-
nal difficulties and were not ready
for the Conference."
Although he described business
conditions in Europe as improving,
he asserted that Europe is engaged
in an economic struggle for self-con-
MASONS CAN'T SELL BEER
PENDER, Neb., Aug. 8. -(1)- Ne-
braska Masons were under orders to-
day not to sell 3.2 beer.
Archie M. Smith, of Pender, grand
master, has issued an edict that no
member of the order could sell beer
and remain in good standing.
Every Blue Lodge in the state has
received a copy of the edict. Beer
becomes legal in Nebraska Thursday.
General Motors Plans
10 Per Cent Pay Raise
NEW YORK, Aug. 8. -(p)-- The
General Motors Corp. yesterday an-
nounced a 10 per cent pay increase
to salaried employees, effective Aug.
The increase, said the company's
statement, affects "all salaries as of
July 31 effective Aug. 1, of General
Motors Corp. employees."
Directors at the same time ordered
the regular quarterly dividend of 25
3ents a share on the common stock
and the regular quarterly payment
:f $1.25 on the $5 preferred stock.
The corporation declined to am-
plify its brief announcement, but it
was understood that the increase
goes to all salaried workers of the
parent company and its various sub-
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ice. Phone 2-1988.
WILL-Pay cash for used ladies' bi-
cycle. Write Box 5, Michigan Daily.
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new suits and overcoats. Will pay
3, 4, 5 and 8, 9 dollars. Phone Ann
Arbor, 4306 Chicago Buyer. 34c
AFTER SUMMER SCHOOL WHERE
Kenwood Hotel on Higgins Lake.
Boating, Fishing, Golf Course near-
by. Rate $2 includes meals. Ros-
common P. O.
GOLFSIDE Riding Academy Coupon
Book. $12 of coupons for $9.60.
Phone 2-2340. 25
NICE-Single and double rooms 'for
graduate or employed women. 1328
Washtenaw. 8327. 26
. These three persons-Rosalie Rizzo, Henry Berry, and John Rooney-(left to right) were con-
victed of slaying a department store watchman in Chicago in connection with a campaign of terroism
against merchants refusing to pay "protection" tribute. The men were sentenced to life imprisonment
and the girl was given 20 years.
Eugene S. Daniell, Jr., of Somer-
ville, Mass., was arrested in New
York as an alleged leader of a plot
to close the:New York Stock Ex-
change by releasing' tear gas bomnbs
in the building.
Prof. Bennett To Show
Views Of Housing Work
An exhibition of photographs and
,harts of recent housing projects
in Europe will be opened this
morning in the first floor corridor of
the Architecture Building, it was
learned yesterday from Prof. Wells I.
Bennett of the College of Architec-
ture who collected the material dur-
ing a 10-month tour of Europe from
which he recently returned. The ex-
hibit will be open until Monday.
The views include projects under-
taken in England, Germany, France,
Holland, and Italy. While most of
the housing work illustrated is of the
large scale type, some of the pictures
show work being done in unusually
small housing in Germany, according
to Professor Bennett.
Mrs. Aleeta Flemming, 28-year-
old farmn wife of West Andover, O.,
confessed to Sheriff C. H. Blanche
that she had killed her two infant
sons within the last year and a
half. The'sheriff said she admitted
strangling one and poisoning the
other. Her husband, Mertis Flem-
ming, shown with her, denied
complicity in the deaths, but both
were named in murder warrants.
(By University Observatory).
Temperature at 7 a.m. 71.0.
Maximum temperature for 24 hours
endirg 7 p.m., 84 at 3 p.m.
Minimum temperature for 24 hours
ending 7 p.m., 70.2 at 6:30 a.m.
Precipitation for 24 hours ending
7 p.m', Trace.
Total wind velocity for 24 hours
ending 7 p.m., 143.5.
LIONEL BARRYMORE - MIRIAM HOPKINS
" LOVED YOU WEDN ESDAY "
Warner Baxter - Elisa Landi
Attend Cool AMOE
Matinees MAJ LSTIC SEASON
Beatrice Gottlieb of Tuckahoe, N. Y., has earned the proud dis-
tinction of being the first woman to beat the Prince of Wales at golf.
They played in a private match in London. After the match she gave
one of her clubs to the Prince and in return received a box of golf
NAZI-BANNED BOOKS IN VIENNA lications displayed on special shelves
VIENNA, Aug. 8.-(P)-Booksellers labelled: "Banned in Germany. Buy
here are cashing in on certain pub- Here."
TWO FIRST-RUN FEATURE PICTURES
with Ben Lyon Reginald Denny
Glenna Farrell Marion Marsh
Showing Only at Showing Only at
2:00 - 4:20 - 7:10 -- 9:40 3:20 - 8:20
3fi tter Tea
Lydia MENDELSSOHN Theatre
THE CURRENT BROADWAY SUCCESS
Autum C rocus'
Bargains in Staionery
Additions to our BARGAIN TABLE of FINE STATIONERY
have made it more attractive than ever.
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