PAGE SIX UNIVERSITY DAILY KANSAN, LAWRENCE, KANSAS FRIDAY,MAY 13,19 The Editorial Page— Born—A New Era Germany has entered a new era in history with the choosing of Bonn as the center of the new Western German government. The choice is a precedent in the history of German government. Former capitals have been situated in industrial cities. Now the choice is a cultural center. Bonn is picturesquely situated on the West bank of the Rhine river about 15 miles Southeast of Cologne. Commercially, it is of little importance, but breweries, jute spinning, and weaving do afford employment for many of its inhabitants. For 16 centuries, this town of 90,000 population has witnessed European history being made. It was here in 359 A.D. that the Roman emperor Julian fought one of the last great decisive battles against the invading Huns. But it is not war that the inhabitants take the greatest pride in. The cultural history and institutions are the pride of the city. Here in 1770 Ludwig von Beethoven, the great composer, was born. The University of Bonn is one of the great educational centers of Germany, and Munster cathedral is one of the most famous in a country of famous cathedrals. If the old saying, "history repeats itself" is true, let's hope Bonn will again act as a hub in the spread of Western culture throughout Germany. —James B. Boney. - Letters To The Editor - Editor's note: The letter printed below exceeds length regulations for the Dear Editor column. However, we are rprinting it and an answer in their entirety because we believe the subject is important enough to justify the length. Dear Editor: The authors of the May 5 editorial, concerning the State Teacher's association proposal for severance tax on oil and gas, are poorly informed. Here is a list of the inaccuracies: 1. "Every other state which produces gas and oil in commercial quantities has the tax." California, second largest producer; Illinois, sixth largest are among those that don't have it. 2. "Opponents of the tax say that the imposition of the levy will drive the industry from the state. Where the logic lies in such an argument is hard to determine." There is no logic in the statement and the industry agrees; however, an additional tax will mean that small wells that are now profitable would have to be abandoned. 3. The editorial implies that Kansas is not getting its share of tax from oil and gas produced in Kansas. Kansas is getting a fair share. In Kansas we call such tax an ad valorem tax, and money derived from it goes directly to the producing counties. In Oklahoma, the tax on oil and gas is called gross production or severance tax and goes to the statehouse. New Kansas wealth in 1948 was approximately two billion dollars, of which an estimated one-seventh represented the oil and gas industry, and yet this industry paid approximately 25 per cent of the total property tax. Does this give the appearance of being under taxed? In addition to paying one-fourth of the state property tax, the industry paid over seven million dollars for leases which are not now producing either oil or gas. 4. They say it is "strange reasoning" to tax exempt $27\frac{1}{2}$ per cent of production because the value of the well decreases, and "adjoining states do not hold with this theory of exception." This statement has nothing to do with the proposed law. It is a Federal income tax statute and applies to production of all minerals in all states. Colorado has exactly the same type of tax as Kansas. 5. The oil and gas industry is accused of arguing that they are "already overburdened with taxes." That is not their argument. They only ask why they should be singled out to pay double taxes. There are many other depletable minerals being mined in Kansas and yet the proposed law would not apply to them. The Kansas constitution states that the legislature shall provide for a uniform and equal rate of assessment and taxation. The proposed bill would be in violation of this clause The tax might not work a hardship on large producers, who could pass it on to consumers. However, the independent producer, who would pay about 47 per cent of the tax, is dependent upon the large company markets and would have no opportunity to pass along the tax. Let's hope the Kansas legislature investigates the ideas of the teachers' lobby more thoroughly than the writers of the editorial did. James H. Fees Jim Page College sohomores (Editor's note: The writers of the editorial defend their investigation below.) The writers of the letter concerning the severance tax editorial have overlooked a few facts which are pertinent to the question. California does have a severance tax, which is levied annually, based on estimated conservation costs. The writers are correct about Illinois. Such legislation was passed in 1941, but was declared unconstitutional by the Illinois supreme court on March 21, 1944. Severance tax would not drive marginal industry out of business. Provision are made in the proposed tax bill which would allow these secondary wells to continue to produce. The farmer pays $8.04 while the oil and gas producers are paying $1.50 property tax which is the ad valorem tax. The proposed severance tax would be over and above the present ad valorem tax. A severance tax of three per cent would give Kansas parity with Oklahoma, and the ad valorem tax would still go to the counties in which it is collected. The letter writers say that Kansas is already getting a fair share of taxes from the oil and gas industry. Here are the facts: The money spent for leases should not exempt companies from taxes. The letter writers imply that the seven million dollars paid out for leases by the old companies should exempt these companies from severance taxation. We fail to see what We disagree with the authors of the letter because we believe the $ 27\frac{1}{2} $percent exemption indicates that the oil and gas industry is not overburdened with taxes. bearing this has on the severance tax. Our editorial specified that the severance tax is a tax on "all minerals," not just gas and oil. The proposed tax would be equitable and would not require constitutional amendment before being put into effect. Anna Albright Merle Crum Ralph Hemenway Arthur McIntire 'Howl Of Protest' 'Howl Of Protest' Dear Editor: Possibly, as claimed, there isn't much the University can do to improve the parking situation. But something can be done in regard to parking-rule clarification and enforcement. The other day I overhead an outraged student give a howl of protest when he found a ticket on his car, which was parked across the street north of Lindley hall. It seems that students have parked there for a long time without getting tickets. The student mentioned feels he's been discriminated against. Last fall the curb at that section of street was painted, and the area made a 20 minute parking zone—so indicted on the curb. Since then the paint has worn away, and the parking rule ceased to be enforced. From here, it appears that the traffic bureau could and should be a bit more consistent. Either a parking rule should be enforced all the time, or not at all. And if the rule is to be enforced, the area should be properly painted and marked. Robert J. Enright, Journalism junior University Daily Kansan Student Newspaper of the UNIVERSITY OF KANSAS Member of the Kansas Press Assn. National Press Assn. Press Asn., and the Associated Collegiate Press. Represented by the National Ad- vance Service, 420 Madison Ave., New York City. Business Manager Ruth Clayton William Willett Natl Adv. Mgr. Ira Gissen Circulation Mgr. Louis Sciortino Migrator Manager Leonora Hancock Classified Mgr. Carol Buhler Editor-in-chief ... John Biley Managing Editor ... John Stauffer Astm. Man. Editor ... Marvin Rowlands Astm. Man. Editor ... James Morris City Editor ... Gerald Fetterow Astm. City Editor ... James Socotra Astm. City Editor ... Bob Roter Astm. City Editor ..Ruth Keller Sports Editor .. Darell Norris Tel. Editor .. Russell Oleson Society Editors .. Mary Jane Horton Society Editors .. Mary Jane Horton co-hit Warner Baxter in "The Crime Doctor's Diary" Sixteen new initiates into Scarab national honorary architecture fraternity, wearing red bow ties and carrying T-squares and lighted candles marched down Massachusetts streets recently in a mock initiation ceremony. Scarab Holds Mock Rites One initiate entered a local beer parlor and gave a convincing speech to the patrons on the superior quality of scotch over bourbon. Another crawled on his hands and knees up the steps into the city library and proceeded to do push-ups on one of the library tables. The new members are James G. Bowman, Donald R. Frisby, and William M. Linscott, engineering seniors; Wade D. Abel, Earl Q. Anderson, Richard C. Beach, James C. Carroll, Harold W. Grindle, William C. Johnson, Earl C. McCamis, John D. Miller, Thomas K. Milligan, James E. Northern, James R. Page and William D. Webb, engineering juniors; and Donald D. Schaake, engineering sophomore. No date has been set for the formal initiation. AUTO PARTS ACCESSORIES New & Used Parts for All Cars We Buy Old and Wrecked Cars - Auto Glass - Mirrors - Glass Table Tops AUTO WRECKING AND JUNK CO. Phone 954 712 E.9th Our Guarantee After you see After you see "HE WALKED BY NIGHT" and you do not agree with us that in one of the best Melodramas you've seen in years . . . leave your name at Box office and you will be our Guest at any one picture you choose playing at a later date. The Management John Taylor MACY ASSOCIATE John Taylor's has a merchanting future for young men and women. See Mr. Clarke, Business Placement Bureau and arrange for interview with our representative who will be in Lawrence Monday May 16, to tell you about our junior executive training program. Lawrence Lodge No. 6 A.F.A.M Special Communication Mon, May 9, 7:00 p.m. FIRST DEGREE Visitors Welcome Marvin M. Tripp W.M. Walter H. Varnum, Se Call K.U. 251 With Your News. RIDAY BRENNAN JOAN LELISIE GEOGE TOBIAIS STANLEY RIDGES A HOWARD HAWKS PRODUCTION College Student Program for Masters, Financial Aid and Scholarship Education at McGraw-Hill Education New York Tech • Make by Mike Marsh Student Research Center • Make by Mike Marsh Lasky & Hail B Ball Walters Sig Wi Sigma delta The face in the speech orientation was ers. In the amma omega t and Phi Gen's di in the intest cell, C G sigr man, C G phi Second apat, nting ack, e J deli Harrie preses urley nting d plle plile cha test. ehler Da I Ge ut O ech, ural c )r. la Seve com Yes. 15 Uni sor o grow t up