&Y, JULY '7,1x55 litk hilcmiiiiALA "Alil"i JNDAY CONCERTS SLATED: DisCu$ss io Interlochen Music Camp Busy Place Set on Auto *iMELRIIIFEI e t+t1tl CP Nr "s ArCl Interlochen N a t i o n a l Music Camp is "heaven on earth for young artists," Prof. Joseph E. Meaddy, of the school of music, Director, quotes a visitor. Founded in 1928 as the summer home of the National High School orchestra, the camp has grown into a town of dormitories, studio build- ings, cafeterias, libraries, labora- tories, warehouses, a sawmill and hospital. Campers ranging in age from grade school to graduate stu- dents attend. Graduate and under-graduate students enroll in a field branch of the University. The University also sponsors the All-State division for Michigan high school students. r Courses Offered The University branch, Bart of the Summer Session, offers courses for regular credit. in the music school, speech department, educa- tion school and college of architec- ture and design. Courses are offer- ed for the same credit as in regular summer sessions. At least one concert is planned for every night of the eight weeks, except Mondays. A symphonycon- cert is scheduled for 8:00 p.m. f every Sunday. Two compositions by Tschaikow- sky, "Symphony No. 6" and "March Slave" will be performed next Sunday. The following week, Hanson's "Romantic Symphony" and Wagner's "Tannhauser Over- ture" will be played. OUTDOOR CONCERT-The Oratorio-Festival Choir and University Orchestra perform at Inter- lochen National Music Camp in one of the many concerts scheduled this summer. Their first con- cert, July 15, will include Mendelssohn's "Elijah." Liszt's "A Faust Symphony" and Strauss' "Death and Transfigura- tion" are scheduled for July 24. They will be followed July 31 by "Symphony No. 5" by Sibelius, "Symphony Dances" by Grieg and "Slavonic Dance No. 8" by Dvorak. Schubert's "Symphony No. 7" and Copland's "Rodeo Suite" will be performed August 7 and Dvor- ak's "Carneval Overture", Haydn's "Clock Symphony and Strauss' "The Merry Pranks of Til Eulens- piegel,"' August 14. The Sunday concert series will close August 21 with "Symphony No. 3" by Brahms and "Les Pre- ludes" by Liszt. Admission is 75c adults, 40c children. Group tickets are avail- able at 5 for $3.00 and 10 for $5.00. All admissions go t o w a r d the camp's scholarship fund. I War Plays Big Part in Development of Income Tax WASHINGTON - If anyone ev- er decides to raise a monument to the best-loved United States Con- gresses, a pair of extremely popu- lar nominees would be the 7th 'and 15th. They have the unusual distinc- tion of voting to abolish all intern- al revenues in the years 1802 and 1818. Unfortunately for today's tax- payers, neither decision was per- mitted to remain on the books. During most of the years since the government was set up in 1789, United States citizens have had to dig down for internal taxes of one soit or another. However, as the accompanying chart of per capita federal taxes show, it is only in 'comparitively recent times that t they' have had to dig so deep. Long Story The long story of federal debt and taxes started when the first Congress assumed the 75 2 million dollars < of foreign and domestic obligations incurred during the Revolutionary War. But that first Congress didn't forget that taxation was a major cause of the war against England and it started the nation off tax free-the government was sup- ported entirely by customs duties on foreign goods. However, by 1792, interest on Revolutionary War debt was run- ning 60 per cent of federal spend- ing (interest on federal debt now runs 10 per cent of total outlays), so with considerable trepidation } Congress on March 3, 1791, laid on taxes of' 9 to 30 cents a gallon on "spirits." (Nowadays the whiskey : tax is $10.50 a gallon.) Immediately outraged cries arose that any internal tax "controverted the principles of liberty." The fa- mous Whiskey Rebellion, in the frontierland of southwest Pennsyl- vania, resulted. Troops to the Rescue The federal government called out the troops and once and for always asserted its authority. But the tax, as a revenue measure, was a flop. It brought in only $422,000 4 in 1793. In 1795, the 7th Congress thankfully abolished the whole embarassing business of internal revenue. Congress re-enacted about the same internal imposts in 1813 and 1814 to pay for the War of 1812, but in 1818 it again wiped out all internal taxes. Because of War The tax repeal of 1818 lasted up to 1861-to the Civil War. But when internal revenue came back, it came with a bang that still ech- oes when paychecks are opened. Along .with a lengthy list of sales taxes, the Civil War tax code intro- duced the first federal income tax, on people and business. Congress imposed a tax of 3 per cent on incomes above $800 to help pay for the war. Successive raises brought the rates up to 5 per cent on income from $600 to $5,000 and 10 per cent above $5,000. The cur- rent basic rate is 20 per cent, al- though the effective tax on lower incomes today might be about the same due to exemptions. Taxation of income had been __ I Federal Taxes Per Capia 1789.1950 250 225 200 2 75 150 725 100 7s ChangingSources of Federal Revenue 1914 1935 INCOME TAXES INCOME TAXES (corporate) (personal and corporate CEXCISES 27,75% 3.35% ,CUSTOMS:;;':;;: :.48% x EXCISES CUSTOMS 1950 INCOME TAXES ) (personaland corporate) CUSTOMS .6% I Changing Source of Personal Income Revenue 1915 1931 INCOMES ABOVE $50,000 INCOMES:ABOVE $50,000 .5 O.!e .*4.* .. X *".$0 0 "..*.e.AINCOMES I 17 U d moull 25 C i $r-o AP Newsfeatures I 0 . IBM I HN E 1789.37 1800 70 20 '30 '40 '50 '60' '70 '80 '80 1900 70 '20 '30 '35 ;'0 45 '50 demonstrated to be quick, easy and 1910 customs accounted for near- productive, but it was not until the ly three-quarters of total federal sons making more than dropped to 15.9 per cent. $50,000 eve of the next big ,war-1913- when the income tax that is still with us (but very much grown up) was written. Along with excises, the mnrome taxes have all but completely eclipsed that old standby of the early days, customs receipts. As the first inset shows, as recently as revenue. Income taxes climbed to nearly one-third of the total take by 1935 and now run near the three-quarter mark. In 1915 the well-to-do paid al- most half the revenue derived from personal income taxes. But by 1951 -although still paying the highest rates-the share of total personal I income revenue derived from per- In 1915 it would cost the govern- ment about a sixth of its income tax revenue to abandon taxation of incomes over half a million dollars a year. The government could have wip- ed out all income taxes on those big incomes in 1951 and it would have lost less than 2 per cent of the per- sonal income tax yield. 11 "eoo::."."::.":."xr.-r::: :::::": .t:."x."." ::"r :::::::::::.:: :::".":...... :. . ....." .:: :. .:":::v::::." :.::::::::::::::::: ::::::::. :'"i . ;; 1 .: :. : ".1 li: } .. f". }: %.1 :"I Never Before Reviews Like Thi: "A triumph beyond compare!" Crowther N.Y. Time .{. es ae zine