ANN ARBORf, MICHIGAN, SATURDAY, AUGUST 14, 1920.
TAP ROOM WILL
CLOSE ON AUG.-20,
Miss Emma Grattan Says Teachers-
Should Enter Into Play of Child
T WO NUMBERS TO
The tap room, all amusements, and
the barber shop of the Union will be
closed until the opening of school in
the fall on Aug. 20. The main din-
ing room will continue to give serv-
ice throughout the vacation.
The building will be open and
House Manager Donavan will be in
charge until Homer Heath general
manager, returns on Sept 10. George
.Hurley, who has been serving as gen-
eral secretary, will leave immediate-
iy and go ini private business.
The Union wil open up for the reg-
ular session on Sept. 25. The fall
reception will be given Sept. 27, The
Union will register its members this
year the same as it did last. A slight-'
ly changed system will be used.-
"Teachers who enter into the play me to see
of the children, directing it into pro- Art work
fitable and practical channels are and is c
those who really educate the child," child's th
said Miss Emma Grattan, whose art has alwa
exhibit in the Engineering building well as t
has caused a great deal of comment, to foster
when she was askd about the are "The ch
courses whcih she is' conducting. easily dis
"Play is one of the first, and prob- ily enco'
ably the most important instincts of quickly w
the child. couna.
"Temperament must be taken into house Iw
consideration; many boys and girls lumberme
are believed to be sullen, mischiev- where the
ous or impudent and aer lef't to them- And think
selves or punished in a manner which has made
does more harm than good. Their ting his pa
feelings are easily hurt and they be- his plans.
come qucikly discouraged, The in- "I belies
structor who puts it squarely up to know hov
the student to get his lessons and write, but
throws him absolutely upon his own work shoi
resources is a determinal influence Only those
Is it asking too much 'kthe teacher spend ho
that he or she give the benefit of ex- ony. Ev(
perience, and display sympathy and technique
understanding? . becomes i
"Perhaps I talk this way because teachers' d
it has been comparatively/ easy for come inter
e the inner self of the child.
enters into their very play,
onducive to revealing the
oughts and ambitions, and it
ys been to my advantage as
o the advantage of the child,
hild is impressionable, while
couraged he is likewise eas'-
raged.. Enthusiasm can be
vorked n'p and turned to ac-
When I get them to plan a
send them to architects, to
n, and real estate dealers
y can get estimates of costs.
what a start the boy or girl
who has succeeded in get-
arent sto build a house after
ye that every person should
w to draw, as well as to
in .a practical way. Studio
uld be done in the studio.
who have the talent should
ors studying human anat-
eryone can assimilate the
of these courses, once the
nterested, and it is the
duty to see that he does be-
The program of concerts, lectures
and entertainments for the presen
Summer session will, be conclude
with, two numbers during the comin
These will be Mondayand Tuesda
evenings. The first will be a ban
concert by the Masonic band of Ani
Arbor under the 'direction of Capt
W. Wilson, on, the campus and th<
second will be a recital by Mr. Rai
K. Immel's class in Shakespeareax
reading, who will give selections fror*
"As You Like It," in Sarah Caswel'
These two numbers will conclude
tl e most successful lecture programs
that a Summer session 'can boast of,
according to officials. This is true
both in the quality and variety of the
lecturers and the number that have
Hen Freshmen to, be Graded Accord-
Jng to Physical Abilities by
AR0T SHOULD BE
/ ONVERTED INTL
MISS E MMA GRATTAN TELLS
NEW MEANS OF USING
AIDS IN KEEPING UP
INTEREST IN SCHO(
Develop Originality, and Interest
s Working WJth Things of
PATON MAKES PLEA
FOR INCOME TAX;
the Economics Professor Says It Fornrs
am. Backbone of Government Fiscal
rTSTANDING DIFFICULTY LIES
IN DETERMINING NET INCOME
hatches, Declaring the income tax to be
d Aug. sound in theory and at present" the
backbone of the fiscal system of the
te federral government, Prof. W. FA.
bor; C. Paton, of the department of econom-
aw; H. ics, outlined the system and called
ndrick, attention to its weaknesses in his lec-
t; J. D. ture Thursday afternoon on "Income
e, Ann Tax Procedure."
Mars- . Indirect Taxes Cost More
or; W. If the federal government were
, Sault supported today by indirect tai alone,
Arbor; the burden of the average' citizenI
a, Ag- would unquestionably be greater, ac-1
cording to Professor Paton. Most of
ention- us misunderstand the situation andj
mn last think the government used to run it-
ujes of self in some mysterious manner be-
revious causes taxes were formerly aid in a
bers of roundabout way.
t will Income taxes are not responsible
kccord- for tle present era of high prices, he
some said. The first excess profits tax was
new- levied in October, 1917, but the cost
uble in of living was already 60 percent above
the pre-war level. During the period
of extreme ta'xation, prices did not in-
an ex- crease as rapdily as they d'id at a lat-
i place er time.
3ISS EIEA OR SHELDON TO IRE
IN CLIA1tGE OF NEW DORM.
Miss Eleanor Sheldon, graduate of
the University of Minnesota and .~f
Bryn Mawr college, and formerly as-
sistant dean of women at Normal uni-.
versity, will be director of Betsy Bar-
hour dormitory, which will be ready
by fall to accommodate -seventy-nine
girls. It is planned that West hall
will be taken down before the house
The furnishings for the dormitory
%were purchased under the direction
of Mrs. John R. Eflinged, while the
kitchen and its equipment were plan-
ned by At rs. Julius Schlotterbeek.
This dormitory is the gift of Levi L.
Barbour of Detroit, for many years a
Regent of the University. All of the1
future residents of the dormitory have
already filed their applications, among
them a few Oriental students.
The btiisness manager will be Miss
Suzanne Jones, formerly a medical
student in the University, who re-
ceived her M.A. here last year. Miss
Olive Barton, a student in the Law
School, will be the night chaperone.
UNION GIVES LAST
DANCE OF SEASON
"51111 MUST SUPPORL.
UNIVERSITY BETTER "
LELAND SAYS AiD NEEDED
KEEP SCHOOL ON HIGH
Frank B. Leland of Detroit, can-
didate for the Republican nominationl
for governor, stated in 'an address
Thursday before the Exchange club.
of Battle Creek, that more money
from the state and more interest by
the citizens are nec'sary to maintain
the University of Michigan on its pre-
sent high plane.
Mr. Leland declared in. his, talk that
the educational institutions of the na-
tion were its main bulwarks against
bolshevism and sovietis. Though
the Eiuropean political system might
be ov turned within a year by the
present upheaval, he declared such
was hardly possible in this country
because of the educated state of the
WHAT'S GOING ON,
5 p. m.--Subject and lecturer to be an-
8:00 p. m.-Concert by Ann Arbor
Masonic band, under direction of
Capt. W. Wilson on campus.
8 p. m.-Recital. The Class in Shake-.
spearean Reading. (University Hall.)
PRICE OF SUGAR ON NEW
YORK MARKET .OES DOWN
WILL SHOW COMPARATIVE
EFFICIENCY IN ALL THINGS
The men's department of physical
training has substitdted a test card
for teh measurement chart. The new
card will give all the results of the
tests of the natural actions of the
body in running, climbing and jump-
ing. It will, include a certificate of
physical efficiency of the students.
Fresinien to Get Tests
All freshmen wlil get the tests,
which will have their measurements
and compartive chart with those of a
normal person of their measurements.
These will be plotted so as to make it
clearer to understand. With this
chart a person may find any deficienc-
ies that he has and so be able to
Efficiency in the tests will depend
both on the distance and accuracy.
The results will give an accurate
knowledge of a man's phsyictl condi-
tion. The medical tests will tell him
of the condition of hlis health. They
will also determine what he will be
able to do in regular life.
The new plan to be adopted is
known as the individual efficiency
(By G. D. E.)
Uncle Amos with his whisk
touching the third button of his c.
and second-cousin benezer, who i
for the state legislature in 1878, t
one with the indignant looking sk
burns, the scrawny neck and the p
minent adam's apple are to be rele
ated to the attic if Miss Emma Gr
tan who is instructing art classes
the University has anything to s
about it. The idea that .family p
traits are anaffront to the guest
not a prevalent one but though o t
subject ought to bring about a reali
ation of its truth.,
, Can BePratical
Without any abstruse remarks c
"symbolisijs," or "motifs" or the jai
gon meaningless to the laymen, Mi
G rattan told a, large audience a
sembled Thursday evening in the E
gineering building, that- art can I
converted into practical uses. TJ
exhibit there amply,corroborated h
Miss Grattan, who has chargoft
atr department of the public schoo
in Cedar Rapids, Iowa, has been in
position where she has been able
watch the development and possibi
ities of the children who were Its
charges, and ishe has been able to\ l
down some fundamental truths co
cerning the education of children.
According to her own experenc
she told the audiene, she has four
that Bourses in art keep boys and gir
in school who would customarily lea
after their eighth year. They develc
originality and are naturally please
Created Things Remain";
"We are likely to forget things *
hear and see, but not the things i
create," Miss Grattan paid in estal
lishing her claim. Even after this
recognized still another thing mu
be taken into consideration, tI
speaker stated, "That beside cultiva
ing a sense and working idea of ti
beautiful, the teaching of art must 1
practical4 "I do not think that w
shall gain much ground in this cou
try until we prove that art has a con
mercial value," said Miss Gratta
And she is everlastingly right.
Miss Grattan has achieved thh
Her students haye sold their product
have designed houses which have bee
put up, and have planned and deco
ated rooms. She aims to gi've th
child a knowledg and skill whic
will enable them to appreciate t
world of industry, and which will er
able them to effect some improv<
ments in that sante world. They be
come acquainted with material,
wood, cloth, and paper, and reali
that the evolution ofthese material
into finished products is of economi
Will Benefit Future
Miss Grattan believes that althoug
industry will not turn' aside to th
schools, the children of these school
will eventuallyinsist on having artic
les, which are made by the industria
institutions, things of beauty. Thi
influence lies in the future but alread
a number of those whom Miss Gratta:
has instructed have become weight'
factors in their community. Parent
have built houses because of the chil
dren's efforts, real estate men hal
(Continued on Page 4) .
is entered and The income tax has grown to bei
g ,the 87 enter- the backbone of the fiscal system, 801
,igan team last per cent of the total taxes of the fed-
as the A. E. F, eral government being derived from
navy, cavalry, this source. The government must
ppine scouts, raise several billion dollars every
: some profes- year for many years to come. The an-
e organizations nual interest on the national debt
year were Con- amounts to one and three-quarter bil-
,ssachusetts. lions. There is no other way to raise
de an average these vast sums but by the income
iptain Wilson tax, the speaker said.
totl of 282 out Hard to Get Net Income
94 per cent. In discussing the weaknfesses of
h 92 per cent the income tax system, Professor
1 90 per cent. Paton told of the great difficulty of
e Vogt 88.3 per determining the net income figure
r cent; Smith, upon which the tax is based. Valu-
bers, 86.6 per tions, appraisements, and estiniates:
.6 per cent. enter 4t innumerable points. The
said Professor problem of estimating depreciation'
a will place further complicates the situation,
r than last. It is a hard matter for the govern-
men are from ment to locate incomes in many cases,
gan. Next year he said. There is serious evasion
The Union gave its final dance of
the year last night in the main ball-
room. This is the seventh dance that,
it has given this summer.
These dances have proven success-
ful, according to Paul Eaton, presi-
dent. The average attendance has
been about 15. An inovation has been
the substituting of short dances with
only two or three encores in the place
of the' long . dances of the regular
session. Teh change has proven pop-
ular and it has allowed more chances
for different people dancing with one.
another, whcih gets more people ac-
The installation of the ventilation,
fans early in the summer has been a
great aid in making the dancing com-,
fortable and pleasant. The music for
most of the dances has consisted of a
five-piece, orchestra under the direc-
tion of Earl Ritchey.
The score of the faculty-superin-
tendents game at the Educational
club meeting Wednesday- should be
10 to 4 in favor of the superintend-
ents instead of 1-9 to 2 in favor of the
test. It will .be taken in oie day.
Each person will be praded according
to his efficiency into the poor, fair;
good and excellent classes.
The tests will include chinning.
dipping, rope climbing, bar vaulting.
putting 12 pound shot, high jump,
standing broad jump, 50 yard dash,
half mile run, throlWing a football,
throwing a baseball, fungo. hitting.
three exercises on gymnasium appar-
atus, and finding out what part he
took in high school athletics.
TO MAKE OFFICES
OF LATIN ROOM
e to build up such
at the University
apete wit hother
or entry to this
I by natural abil-
res than other
ate. In this way
eam that will be
e state and will
do that this year
t have the 'full
even by the most respectable citizens.
Professional skill is being used to
avoid the tax, but the success or fail-
ure of the system3 does not flepend on
this point. It is going to e hard in
the long run to avoid the tax. The
opinion that he big corporation beats
the tax is erroneous. The corporation
has definite records and is forced to
pay taxes according to them. It is
the small dealer or business man who
by ,arelessness or deliberate inten-
tion fails to mace proper returns.
Methods of figuring the regular in
cfiome tax, and the surtax and excess
profits tax were discussed.
New York, Aug. 13.-The feature of
the sugar market has been the decline
in fine granulated, Arbuckle Brothers
announcing a new price of 17 1-2
cents less 2 per cent for cash. Their
last price was 22 cents, This decline
is made possible by the recent sharp
break in raw sugar to a basis of 12
cents cost and freight for Cuba, which
presents a decline of about 10 cents
a pound within the last three or four
months. Porto Ricos have sold at
13.04 c.i.f. and full duty sugars at 11.75
cents c.i.f., and other sugars offering'
on this basis have found no buyers.
Refiners are not disposed to buy
freely of raws when they find it im-
possible to dispose of their daily out-
put of granulated, and they are acting
with caution. The sugar situation'
generally, is in a demoralized condi-
The Latin room of University hall
on the first hall is being remodeled
into officesi which will correspond
with those of the Graduate school on
the other side of the hall.
The new offices will be occupied by
Dean John R. Effinger of the literary
college at the beginnini of school in
the fall. .It is. believed that the new
offices will furnish the dean and his
staff with the much' desired office
spasce that he has 'been in need of
for -so long.
This change with that on the sec-
ond floor, where University Hall is
being remodeled and made into class
rooms will make quite a change in the
administration building for next fall.
rE IN AURIVING
N ACCOUNT OF RAIN
leym, '21E, and "Oliver
the H. M. H1. Air serv-
Ann Arbor a little after
y. They were sched-
in the morning but the
OPEN AIR CAMPUS SERVICE
PROF. A. KNOWITO/N,
COLLEGE, VISITS 1
SUNDAY 7:30 P. M.
Prof. Ansel Knowlton of the pi
ics department of Reed college, W:
ington, D. C., was a visitor at the1
versity yesterday. He is chairma
the' committee of administra
whic hwas appointed upon the re
nation of President Poster, to c
on. the administrative work' uni;
new executive can be appointed.]
fessor Knowlton is on a tour of
east and . mid-west universitie
SPEAKER; Mr. H. H. Hawley'
LIBRARY STEPS . IF RAIN, IN LANE HALL.
ON THE L