I ,{ rrtu t" THREE TIME A WEEK s / , ANN ARBORf, MICHIGAN, SATURDAY, AUGUST 14, 1920. PRICE I TAP ROOM WILL CLOSE ON AUG.-20, Miss Emma Grattan Says Teachers- Should Enter Into Play of Child t T WO NUMBERS TO CONCLUDEPROGRA\M I I ATE 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.- -N UAD at 1919 "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 I 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, his desires. 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 weeks. 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' Angell hall. 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 attended. PHYSICAL TESTS Hen Freshmen to, be Graded Accord- Jng to Physical Abilities by New System it gU ig :11 Le l. n AR0T SHOULD BE / ONVERTED INTL PRACTICAL US[ MISS E MMA GRATTAN TELLS NEW MEANS OF USING ART AIDS IN KEEPING UP INTEREST IN SCHO( Develop Originality, and Interest s Working WJth Things of Beauty rifle of. C. 11 as- PATON MAKES PLEA FOR INCOME TAX; ool the Economics Professor Says It Fornrs am. Backbone of Government Fiscal System rTSTANDING DIFFICULTY LIES IN DETERMINING NET INCOME rested, c- 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. ie team 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. BETSY BURBNRHOUSE 0/RECTOR APPOi/EWO 3ISS EIEA OR SHELDON TO IRE IN CLIA1tGE OF NEW DORM. ITORY 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 is opened. 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 PLANE TOI 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 people. WHAT'S GOING ON, August 16 5 p. m.--Subject and lecturer to be an- nounced. 8:00 p. m.-Concert by Ann Arbor Masonic band, under direction of Capt. W. Wilson on campus. Augusi 17 8 p. m.-Recital. The Class in Shake-. spearean Reading. (University Hall.) ', PRICE OF SUGAR ON NEW YORK MARKET .OES DOWN R 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 remedy them. 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. Four Classes 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 contention. 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 and fascinated. 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 importance. 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- quainted. 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. CORRECTION' 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 the University. University State 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 faculty., tion. , OPEN AIR CAMPUS SERVICE PROF. A. KNOWITO/N, COLLEGE, VISITS 1 SUNDAY 7:30 P. M. .t crossing in- 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 I U. N