THE MICHIGAN DAILY - U M i i State Rules Out Exemptions To 3% Retail Tax Resolution Brings Defeat To Those Who Expected Dispensations 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 tax. 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 A previous ruling was revoked ex- empting containers such, as bagst bottles, cans, crates, cartons and so forth sold to manufacturers or dis- tributors.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 the Legislature. 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 feed. 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 Barbara Stanwyck N ils Asthe r in 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 ended. Sharman Talks About Physical Education Here 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 tests. 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 altered. 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- tainment. 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. CIII 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. 1. 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 $5 preferred stock. The corporation declined to am- plify its brief announcement, but it was understood that the increase goes to all salaried workers of the parent company and its various sub- sidiaries. CLASSIFIED DIRECTORY CLASSIFIED ADVERTISING Place advertisements with Classified Advertising Department. Phone 2-1214. The classified columns close at three o'clock previous to day of insertion. Box numbers may be secured at no extra charge. Cash in advance-lie per reading line (on basis of five average words to line) for one or two insertions. Minimum 3 lines per insertion. lOc per reading line for three or more insertions. Telephonesrate-i15 per reading line for one or two insertions. 14c per reading line for three or more Insertions. 10% discount if paid within ten days from the date of last Insertion. minimum three lines per insertion. By" contract, per lne -2 lines daily, one month...... ..........c 4 lines E. 0. D., 2 Months.......3e 2 lines daly, college year....7c 4 lines E. 0. D., college year......7C 100 lines used as desired.. . 300 lines used as desired........8c 1,000 lines used as desired,.... ...7 2,000 lines used as desired........6c The above rates are per reading line, based on eight reading lines per inch. Ionic type, upper and lower case. Add 6c per lineto above :rates for all capital letters. Add 6c per line to above for bold face, upper and lower case. Add 1l per line to above rates for bold face capital letters.. The above rates are for 7% point type. TYPING TYPING Seven Cents a Page PHONE 2-1636 Leave k$ame and Address Quick Service 15 REASONABLE RATES-Quick serv- ice. Phone 2-1988. WANTED WILL-Pay cash for used ladies' bi- cycle. Write Box 5, Michigan Daily. WANTED TO BUY MEN'S OLD AND new suits and overcoats. Will pay 3, 4, 5 and 8, 9 dollars. Phone Ann Arbor, 4306 Chicago Buyer. 34c NOTICE AFTER SUMMER SCHOOL WHERE Kenwood Hotel on Higgins Lake. Boating, Fishing, Golf Course near- by. Rate $2 includes meals. Ros- common P. O. FOR SALE GOLFSIDE Riding Academy Coupon Book. $12 of coupons for $9.60. Phone 2-2340. 25 FOR RENT 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. 6 K La: t Tirr. Tod shed ast es Way MICH IGAN- Was' AL 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. YESTERDAY WEATHER (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. I' ttranger's Return" LIONEL BARRYMORE - MIRIAM HOPKINS TOMORROW " LOVED YOU WEDN ESDAY " Warner Baxter - Elisa Landi Attend Cool AMOE Matinees MAJ LSTIC SEASON .1WL I 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 balls. 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 "GIR1L "STRANGE MISSING" JUSTICE" 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 I /I \ . 12 0 3fi tter Tea f General Lydia MENDELSSOHN Theatre THE CURRENT BROADWAY SUCCESS Yen " Autum C rocus' Bargains in Staionery Additions to our BARGAIN TABLE of FINE STATIONERY and have made it more attractive than ever. I 11 I ... _ ...,..... _ .-.. d _ . 1111 I 1 ii I-