PAGE SIX
UNIVERSITY DAILY KANSAN, LAWRENCE, KANSAS
MONDAY, SEPTEMBER 19, 1932
Athletic Season Tickets Do Not Need Federal Tax
Exemption Applies Also to Concerts and Lectures as Educational
Athletic season tickets sold to students do not have the federal annuity tax of 10 per cent added, but those sold to faculty members and employees, as well as to the general public do. This is in accordance with a ruling from the office of H. H. Metcalfe of internal revenue for Kansas.
In an opinion sent to Kansas State College, a copy of which came to Dr F. C. Allen, director of athletics, Collector Motter wrote:
Reporter, photographers, and other attending games in their professional capacity, may receive tax-free passes, but complimentary tickets to news men, holders of athletic letters, or others, must pay the tax.
At Iowa State College, athletic authorities, acting under an opinion of the Iowa attorney general, are not collecting the amusement tax from any of the purchasers, whether students or not. T. N. Motell, director of athletics there, expects the action there to become the basis for a test case.
"It is held that where a fixed charge is made by the University and collected from the student as a contribution to such student, he is required to attend athletics and a ticket is furnished to such student contributor, the amount paid, therefore being in the nature of a student activity fee rather than a charge for admission, is not transferable.
The athletic office is accordingly selling an all-sports ticket for $9 to students who present their registration card as evidence that they are indeed students. The same ticket is offered faculty members and employees at the university to purchase government tax; and to others at $15.40, which includes a tax of $1.40.
Dr. Allen added that his office is keeping a record of all persons then paying the tax, and if later rulers relieve others than students from payment of tax, the amount will be refunded.
Concert and lecture course tickets are for educational purposes, and do not come under the amusement tax law.
TO BE GRID TEAM CAPTAIN
Hillboro, Tex., —(Special) — Brian
(Boone) Bobbitt, one-armed guard of the
Hillboro high school football team,
has been elected captain of the 1822
team. He also handles himself as well as most fortunate youths, and last year his play was outstanding.
ONE ARMED FOOTBALL STAR
Wheaton College Girls to Fly Norton, Ma. — (Special)—Wheaton College girls have organized a flying club. Edna Fialham, club president, already has secured her pilot's license, and several other students expect to obtain their soon. Later the club hopes to own its own plume.
Baves to Honolulu
to be transported.
J. G. Bowen, in military science, will leave New, 9 from New York on the Army transport. U. S. Grant for his new station in Hawaii.
See Everything
Save Money by buying an
All-Sports Athletic Ticket
$9.00 to STUDENTS (no tax)
Selling NOW at Athletic Office
$9.90 to FACULTY and K.U. EMPLOYES (including tax)
$15.40 to ALL OTHERS
(including tax)
Admits to all home varsity football, basketball. Kansas Relays, wrestling, and track events.
(Note: Students must present registration cards in buying the all-sports tickets.)
SEASON
FOOTBALL TICKET
$7.15
V0
Oklahoma, Nebraska,
Notre Dame Games
Bausch to Sell Insurance
Decathlon Champion to Take Time Out for Australian Tour
James A. Bauch, Olympic decathlon champion and former all around University athlete, will leave Tuesday for Canada to attend a convention of insurance men. In December he will go to Australia and will tour the country as a guest of the Australian government.
Bausch has been engaged as an insurance salesman by the Equitable Insurance society of the United States. He was in Kansas City Friday and Saturday in connection with his new position.
In December, with four other young American athletes, Bausch will spend considerable time touring Australia, giving athletic exhibitions. They will be the guests of the Australian government and all expansions in connection with the tour.
Recently Bauch has been campaigning in Kansas in the interest of the Democratic state and national coalitions, devote his entire time to his new work.
LAWRENCE WOMAN APPEARS AS STAR IN TWO PHOTOPLAYS
Chicago—(Special)–Previews of two new Farm Bureau photoplay here indicate that Mrs. James O'Bryan, 1100 Ohio street, Lawrence, Kansas, whose prose is based on the work of World War II still the "screen sweetest of American agriculture." Mrs. O'Bryon returned to the screen after an absence of more than three years in two phoplays, "Judy Come Home" and "Running Water." The two new phoplays will be circulated among students in all sections of the country, to an audience of more than 1,250,000 farm men and women.
EARLIER CHILD EDUCATION
**CORRECTION BY IOWA MAN**
Iowa woman of children soon will start in the crib, and infants will talk, walk and care for themselves at a much older age than they do at present. Dr. Ovie C. Irwin, a Iowa specialist in child welfare, believe
After a three-year study of 200 children, Dr. Irwin has concluded that scientific child training may be started during the first few months of life and result in much more rapid physical and mental development.
Send the Daily Kansan home.
Leaving for Canada
James A. "Jarryd Jim" Bausch, former football star at the University, and present Olympic decaf championship, who leaves Tuesday for Toronto.
for University Men and University Women
JOBS
Now Open
Apply in person at the Kansan Business Office for complete information.
Apply in person at the
The Booksellers to Jayhawkers Welcome You.
HOWDY FOLKS -an average cost of less than 20 cents an event!
Rowlands Book Store 1401 Ohio
Rowlands
Annex
1237 Oread
TWO BOOK STORES
There were all kinds of smoking tobaccos
... tobaccos made for cigarettes and pipes; granulated tobaccos. But there was plenty of room for a tobacco made solely for pipes.
If you look,you will find that a great many tobacco packages say "for pipe and cigarettes." But the Granger package says:
GRANGER ROUGH CUT
Pipe Tobacco
Granger is made by Wellman's Method and cut right for pipes—rough cut. Burns slower and cooler. Just try it!
YOU CAN DEPEND ON A LIGGETT & MYERS PRODUC!
Stretch Your Dollar by buying a Student Activity Ticket 22 EVENTS FOR $4 (to students only)
Concert Series
HEIFETZ—violinist
HALL JOHNSON NEGRO CHOIR
ITURBIL—piianist
SWARTHOUT—mezzo soprano
Dramatics
East-West Review
Lecture Course
Three plays by DRAMATIC CLUB and KANASAS PLAYERS
KENT—political observer
DR. SUTTON—big game photographer
HALLIBURTON—author-traveler
WM. HARD—radio commentator
CHAMBERLIN—authority on Russia
H. N. BRAILSFORD—British journalist
Seven Debates Including meeting with Irish team
Frank Kent
Glee Club Concert
Richard Halliburton
Dr. R. L.
Sutton
Gladys Swarthout
Jascha
Heifetz
William Hard
INVEST IN AN ACTIVITY TICKET