WEDNESDAY, DECEMBER 2. 1931 UNIVERSITY DAILY KANSAN, LAWRENCE, KANSAS PAGE THREE Rigorous Taxation Increase Program Given to Congress Administration Introduce Measure To Raise Nearly a Billion Dollars BASED ON 1924 LAW laymond Clapper, fs'17 Washington, D.C., 18-14 The administration laid before Congress today the ordinance to increase the creature program in history, a program to value by name taxes nearly one-fifth of all income. Practically no one, rich or poo would escape. President Hoover and Secretary a Treasury Mellon joined fiercely in an effort to impose international burden courageously, as a necessary sacrifice, imposed by the depress- Secretary Mallon forecast business impact on the economy, but emphasized that depression would not be a sign of government to run behind billions of dollars, making emergency measures Follows Former Law The administration plan, based roughly on the 1924 tax law, recommends these taxes: Checks and drafts—2 cent stamp tax on each. Telephone, telegraph, cable an- radio messages -5 cents on charges between 14 cents and 50 cents; 10 on charges in excess of 50 cents. Admissions—extension of present 10 per cent tax by 'educing present ex-cepitation from $3 to 10 cents. Radio and phonograph equipment and accessories-5 per cent on manufacturers sales. Automobiles—passenger cars, 5 per cent; trucks, 2 per cent; accessories 21% per cent, on manufactures sales. Increase of one-eighth on cigarettes and tobacco. Increase of one cent in existing stamp tax on sales of transfers of capital stock. Convexances of reality—50 cents or each $500 or value in excess of $100. Individual income tax, normal rates — first 4,000, 2 per cent, now 1½ per cent; next 4,000, 4 per cent, now 3 per cent; remainder, 6 per cent, now 3 per cent. Exemptions — single, noaa, nos $1.500; marries to $3.000; new $3.000; changes to benefits; change recommended in 25 percent reduction on earned income up to $20; Postal Rates Would Go Up Surtaxes—Beginning with 1 per cent on incomes of $0,000, graduated to 3 per cent on incomes between $100,000 and $200,000, reaching 40 per cent or in excess of $500,000, compayed on incomes exceeding $100,000. Postal rates, increased rates for a minimum of $150,000,000 a year additional. (Note—postmaster general notes that a proposed 3-e-mail letter rate, except local, and increases in parcel post, registered, insured and C.O. D., mail.) Estate tax: 5 per cent supertax to be added to existing graduated tax which reaches 20 per cent on estates of $10,000,000. Amounts paid in state taxes totaling $8,000,000 up to 80 per cent of normal federal inheritance tax, same as now. It is not easy for anyone to determine to assume a large additional tax burden on businesses, because they are depleted through business depression, but in the long run they will best be represented by government, whatever is required to maintain the finances of their government on a sound basis. Mellon Advocates Change Motion Advocate Change In advocating a return to the taxation tax, but asking "The country knows the burdens to be expected under such a law. I paid taxes under that law and, notwithstanding the higher rates and broader scope of taxation, I think that we should constitute an unbelievable burden nor prevent increased prosperity. Instead of embarking on new and untrived ventures in taxation, it is wiser to utilize existing laws and structures where changes as may be appropriate in the light of altered conditions." Cuts Down City Ordinances Wichita—Modern Wichita needs not more than 300 ordnances. Miss Elise Hall, statistician in the city clerk's office, said that she was working through all the ordnances on the city's books, with a view to cutting out all unnecessary regulations. The ordnance regulate "steam driven street cars." Miss Hall said she supposed that she would get her department's 'link' between horse and electric car Want Ads --the afternoon, taking as her subject the title of the Girl Reese song, "Follow the Gloom," and applying this theme to a portrayal of personality, and to the art life. APARTMENT for rent: 3 furnished rooms with modern conveniences. Househalls paid. Within 3 blocks of Campus and downtown 1131 Team—76 DOLL WIGS, switches, curls; all hair soots at reduced price, or made to order. Small switches, $1.50. Mrs. San-Bernardo 14th, north side door. Places 2183 J. Hill Society Wesley Foundation Will Call K. U. 25 before 12:30 p.m. Hold Annual Christmas Banquet The ninth annual Christmas banquet of Wesley foundation will be held Saturday evening at 5:20 at the First Methodist church. The program, under the supervision of Josephine Maxwell, c32, will be as follows: "O Holy Night," given by a male quartet composed of Karl Branford, fa 22; Kay Wright, c33; Rolland Stower, fa 23; and Elenin F. Price, instructor in music theory, with musical reading by Margaret Roberts, fa 23; accompanied by Bernice Clare Stryder, c32; piano solo, Leena Jensen, fa 34; "The Mansion," (Henry Van Park), written by Fred. Allen Crafton of the department of speech and dramatic arts. Molton Grawe, c73, president, will preside at the dinner. Between courses Christmas carols will be sung by those presented, led by Lee Rock, c23. Tickets are under the direction of a committee, with Vernon Bolton, c32 and Herbert Weatherby, c33, in charge. Tickets for the concert are available at Billie, c31, and Elizabeth Day, c33. To Girl Reserve in Leavenworth Dean Husband Speaks Dean Apnes Husband was in Leavenworth yesterday, where she addressed the girls of the senior high school in Later in the afternoon, Miss Husband was guest of honor at n tea sponsored by the Home Economic club. Phi Beta Kapna to Initiate Phi Beta Kappa will hold initiation services Thursday at 4 p.m. in the rest room of central Administration building, 1202 N. Fifth Avenue, Crumrine, c:32; Garaldine Lutes, c:32; Clarice Short, c:32; Clark Stephenson, c:32 and Frederick Wirth, c:32. Following the initiation, Demn J. G. Brandt will present "Innovations in College Curriculum." Geltch Gives Concert in Toneka Gamma Phi Beta Entertains Faculty Prof. Waldemar Geltch, of the department of violin, gave a recital at the First Presbyterian church of Topela, the orchestra of the Topica Music Teacher's association, for the benefit of the unemployed Mrs. Geltch was the accompanist. Gamma Phi Beta security entertains with a faculty tea from 8 to 10 last night at the chapel house. Miss Helen Rhoda Hoopes and Mrs. Fred Ellsworth poured. The tea tables were decorated by Marcia Balvin, housemother, and Abe Narce Sellars, c'22, president, received the guests. Announce Birth Prof. and Mrs. John E. Hankins, 1714 Indiana, announces the birth of a baby, married Margaret McKenzie, Mt. Har- ward, N.C., to William L. Grosvenor, English department of the University. Dinner guests tonight at the Theta in Alpina house will be Dean Agnes Cervantes; Miss Maud Smelcher, Mrs. W. J. Barke and katherine, Katherine of Mrs. C. F. Brook will be a dinner guest at the Alpha Omicron Pi house this evening. Mrs. Edward T. Hackney left yesterday for her home at Wellington after spending the week-end with her sister, Alexandra and Beta Phi house. Mrs. Hackney was to Topkach to attend the meeting of the Kansas Federation of Women's clubs. Sybil Fisher, c21, of Kansas City Kan, was a dinner guest at the SigiM Kappa house last night. Mrs. Eli Lewis, who is to be social director at Corbin hall after Jan. 1, was a dinner guest at Corbin last evening. Mrs. Jane MacLean will be hostess to the Thursday tea whist club this week at the Pt. Beta Phi house. Alpha Omicron Pi entertained Delta Tau Delta with an hour of dancing last evening. DR. FLORECE BARROWS Osteopathic Physician Foot Correction 309½ Mass. Phone 2337 LAWRENCE OPTICAL COMPANY Eye Glasses Exclusively 1025 Mass. H. W. HUTCHINSON Doctor X-Ray—General Practice Phone 395 731 Mass DR. J. W. O'RYAN. Demist Insurance Building. Phone 507 Prevention and treatment of pyroxia and other diseases of the gums. DR. FLORENCE BARROWS P. N. STEVENS, D.D.S. 815% Massachusetts St. Phone 1515 DR. H. X. DOLEN Dentiat Dickinson Theatre Building Theta Phi Alpha entertained Phi Delta Theta fraternity with an hour dance from 7 to 8 last night. Alpha Omicron II held its annual founder's day banquet in commemoration of the 100th anniversary at the chapter house last night. Fairo Voraor, the president, was toot-mut-a Mr. Felix Murley, c31, former pres- ident of the University Y.M.C.A. and now an associate Y.M.C.A. secretary in the university, is visiting the campus today. The Y.M.C.A. will hold a cabinet meeting tomorrow at 3:30 p.m. in room 10 of the Administration building. The regular meeting of Sigma Gamma Epsilon was held last night in the Geology building. Thursday, Dec. 17 was the date set for initiation. Prof Henry Werner will speak to Fabianism in the club for Socialis- tudy tomorrow at 7:30 p.m. in room 102. Journalism building The Coed club of number two met last night from 7 to 8 at 1234 Ohio street. The Women's science club, an informal organization of faculty women in the medical school, hosted a dinner tonight at the Faculty Women's club. A paper on "Blood Groups" Pi Delta Kappa held its regular meeting in the Union building has last. Initiation will be held tomorrow at 10 a.m., and it will be held at the Lauver, ge., and Freeland Memorial, T34. Phi Chi Theta met this afternoon at 5 in room 210 west Administration building. Le Cercle Francis held a meeting this afternoon at 4:30 in room 306 Fraser hall. PHYSICAL EDUCATION CLASS TO KANSAS CITY TOMORROW Miss Olive Phillips, instructor of physical education, will take her method and content class of physical education in the school and to visit the public schools. They will be the guests of Alfred O Anderosa, professor of health and education in the public schools. Demonstrations of elementary junior high and senior high school classes in philology, chemistry, and geography for them. Approximately 20 women will accompany Mice Phells by bus Send the Daily Kansan home. Professor Nash Discusses Merits and Defects of Practice "Intelligence tests in themselves are not fatalistic things that condemn a child to a given level of intelligence. The faculty associate professor of education at the University of Kansas in a radio talk over station KPCU "Kpeu" in rather exaggerated terms indicates a given chronological age indicates that learning of particular things may be more difficult, and that school admissions through greater motivation and effort." Mental Tests Not Final Level of Achievement TAXI 25c "In the second place," Professor Nash continued, "there is no intelligence test. A single measure of a single metric measure cannot possibly adequate picture of a person. At least three different tests should be used to assess an image as a true picture and index of mental ability." Mental Tests Only One Approach "A third milestone of intelligent test scores is to assume that they can be assessed by the student as school success, teacher evaluation, social adaptation, etc. After all, a mental measure is only one approach to assessing student achievement but be studied if we get a true picture of the child's potentialities. It is for this reason that a thorough clinical examination must be made of all our problems and misunderstandings." However, the important thing is that you get a correct notion as to the part of the tests play in education through a proper interpretation of the scores. Mental Age Over-Emphasized "Undoubtedly too much emphasis has been put on mental development in education in some places and over zealous exponents of mental treatment in the movement. Those who see in mental therapy the solution of all educational problems, appointed, for there are many types of difficulties or a graver nature than usual." 12 TAXI HUNSINGER Special Interurban Service for MC CORMACK CONCERT Regular 10:30 Interurban car will be held until after the concert and will go through to Kansas City to accommodate out of town visitors. Thursday Evening, Dec. 10 K. C., K. V. & W. Interurban Phones 26 and 740 638 Mass Not only comfort, but there is beauty in our pastel creme robes. Spend those leisure moments smuggleled in a quilted robe. Christmas Warmth Feel it in Our Soft, Quilted Robes $3.95 - $8.95 Lingerie Costume Jewelry Hosiery Accessories La Mode Shoppe 917 Mass. NEGLIGEES For the Dormitory Dweller Her apparel for evenings when she stavs in, is just as important—just as dear to her heart—as those glamorous things she dons for stepping out! Smart new negliges and lounging pajamas for the charming collegian belong on every gift list! 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