FRIDAY, JANUARY 11, 1989 PAGE. THREE 4. TRE UNIVERSITY DAILY KANSAN 104 Jensen Discusses Kansas Taxation in Recent Bulletin Rate on Intangibles Failed Because of Late Start, Says Faculty Member Operation of the Kansas tax on intangible property the past four years in a bulletin just issued by the University just issued by the University of Business, prof. Prez J. Penn, jones who recently was an assistant to a tax committee by Governor Reed The bulletin shows, for example, that intangibles were rapidly escaped taxation before passage of the conscription law in 1907, special intangibles tax in 1925; whereas in 1968, intangibles represented nearly 5 per cent of all property in the state, and in 1924, they represented little more than 3 per cent. Rates Reduce Intangibles Avowing taxation rates and declining tax rates combining to take larger proportions come from intangibles; a general public notification that the tax on intangibles was double taxation, since the government introduced a tax; and the opportunities for investing in intangibles legally tax-free, all combined to reduce the list of intangible owners, the owners, Professor Jenson says. Actual results of the low-tax rate on intangibles were not up to expectation, Professor Jenson points out, yielding 1.2% to 2 percent of the total revenues instead of the 3.5 per cent. The reason is that the old tax would have yielded. The Kansas law requiring appointment of township trustees to serve on the courts assessor to pick his assistants) also is cited as a difficulty in administering this law. "Local deputy assessors, partular larry, and some of the county assessors as well, met the law with open hands. They made a deal — "To them one dollar was as good as another. They made no distinction between tangleful and intangible problems." The department bothered with the law, and even the earnest instruction of the Tax Department has called to change folly his attitude of deputies and of tax laws. The "secured debt tax" is criticized as difficult of administration, and unwise, in that it makes for a constantly lessening revenue. Possible improvements in the law include; The Kansas intangibles tax, he says, has produced less revenue than anticipated, but it has also relieved the state from a contagious tax on intangibles. 1. More adequate personnel for the tax department. instruction at source of information on such intangibles as bank deposits and building and loan shares, or perhaps adoption of the Kenyan tax law. 3. A higher tax on mortgage of long-time maturity. QUALITY — SERVICE Abolition of the "secured debts" storm tax AMARKS The Sift Shop JEWELRY Eliamation or restriction of the privilege of deducting debts from credits. Makepeace & Strobel Successors 735 Mass. Phone 1881 Modification of assessment system, with a fallitine incoeur at the hip. A relatively permanent stuff. This is one of the most important changes. Announcements 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. The Home Economics Club will have their picture taken for the Jayhawker, Saturday noon at 12, Jan. 19, at Squires studio. Sophomore basketball practice will be held Saturday morning at 9 a.m. All who are interested may substitute class practices for gymnastics credit. Everyone who has a change of address, spelling, or any other correction to make in the student directory is asked to leave the Retentionist's office. Ask the assistant for a "student directory card." John Foster, editor of directory. --evening at 6. Following the closing, Martine B. ed., 29, took charge of the program, S. B. Bruden, dean of the School of Religion, gave a short talk on "Spreading Christianity," and Martine B. ed., 31, read "An Assistant Dishwasher." Around Mt. Oread Date Fulton Gretzmacher, e'32, it the student hospital with a case of hicken pox. The advanced standing group of the Y. M. C. A. had dinner Thursday at 6 p. m. in the cafeteria. This was one of his roommates' lounge room of the Union building. Donald Anderson, m32, former officer of the Y. M. C. A. at Kansas University, also provided personal hygiene, as he illustrated his talk with pictures. F. Prof. F. W. Blackman of the department of sociology, has been unable to meet his classes this week because of a severe cold which has set up difficulties and proved at present and expects to return to his school work next Monday. A new venture in quick reporting of the outcome of a basketball game is to be used Saturday evening at an arena. A basking bone has made arrangements to send the game by wire play-by-play back to Norman. This has been done successfully in other sports, but this is because of the swiftness of the plays. Kappa Beta held a dinner meeting at the Christian church. Thursday Riding Horses To Rent Oread Riding Academy $1.00 per hr. $1.50 Sundays Phone 90 West 7th Omaha Hat Shop We clean your hat, repair your shoes, shine them, and deliver them to your address. 717 $ \frac{1}{2} $ Mass. St. Phone 255 Alpha Omikron Pi announces the pledging of Leah Mac Kimmel, imel c. 14th and Ohio The Jayhawk Cafe FOR RENT 2 second semester; 2 nicely furnished rooms on 2nd floor, single beds. Hot water heat. May be seen any time. 1231 Ln. LOST: Green Parker fountain pen between the Alpin Chi house and the Library, Thursday. Finder please call 888. — 85 FOR RENT: Rooms to girls for the second semester. Mrs. Chas, E Pontius, phone 1586, 1205 Kentucky in Love Albina Delta Pi announces the pledging of Alleen Emni, uncle "70, Kansas City, Mo. LOST: On Mississippi street, a small purse containing watch. Call 133. Want Ads Eye Glasses Exclusively 1024 Mass. LAWRENCE OPTICAL COMPANY --and Suits Cleaned and Pressed Phone 498 MAX The Cleaner FOUND: Parker fountain pen. 569. Makes You Lucky GARAGE FOR RENT: Cement floor, electric light, 1818 Louisiana street, Phone 272. —84 LOST: Mottled black and white fortain pen, Finder please call 2092W. Reward. —83 LOST: A silver cigarette case with initials "H. W. L.", Sunday, Renew. Phone: 444. Harry Horn, $8 WANTED: Man or woman, with sales experience, to sell electric refrigerators—all or part time. Experience LOST: A recital card. Please return to Fine Arts office or Dorothy Leo, 1701 Kentucky. Phone 7160 R. -85 FOR RENT: Very desirable Brewster bungalow, 1512 Vermont, now vacant. Inquire at 1464 Kentucky. WANTED: A girl to sell program advertising. Chance to make pin money in spare time. See Manager, Dovertows Theatre. —84 --and "A Red Seal Cafe" Specials for This Week There is satisfaction in knowing you the best. That satisfaction is a quality of the Ollendorf watch. Our Candy A. G. ALRICH TWO LAYER SPECIALS PRINTING - ENGRAVING Binding, Rubber Stamps, Office Supplies, Stationery Brick of Banana Nut Ice Cream There is satisfaction in know- 736 Mass. St. PHONE 697 --full fashioned, pure thread silk hose, narrow garter hem of mercerized lille and lise foot. Raspberry Marmalade Sherbet Tutti Frutti Ice Cream — Pineapple Sherbet Swiss Chocolate — Orange Pineapple Ice Cream SHERBETS Pineapple Orange Lime Grape Fruit Sherbet Red Raspberry Green Gage Cranberry Milk & Ice Cream Company Ankle socks in blue. red beige. champagne Light Service Weight Featured for $1.39 JEFFRIES DRY GOODS CO. Evenglow Beach Tan Cuban Gunmetal Graift Light Metal for evening Pearl Blush Atmosphere Moonlight Grey Iron Clad LOST: In gym, a gold and silver necklace. WILL the person who found it please return to 1464 Tenn Phone 2357 M --83 in reef formation unnecessary. Address 85 A.B.C. care of University Daily Kan- gan. —N4 ALICE WHITE "NAUGHTY BABY" with Jack Mulhall Mar: 10-40 Eve: 10-50 News - Comedy - Fables Starts Monday COLLEEN MOORE "SYNTHETIC SIN" She wanted to sin and she found it to be a bad job Coming "The Last Warning" Last Time Tonight "KING of KINGS" You last time to use this migration. Max: 10.40 Eve: 10.50 Shows 1-7-9 Jerry at the organ Saturday Only "Man, Woman and Wife" $1.00 Listerine Antiseptic Special Pauline Starke & Norman Keiry Starts Monday The Girl Shy Cowboy $1,00 10c Ivory Soap 4 for 25c 69e 35c Pond's Cold or Van. Green 23c $1.00 Cotty Free Powder 89c 50c Toothbrush and 50c Pepsodent Tooth Paste Special Both for 49c *Service with a Saving! Kansas Fights Store No. 23 717 Massachusetts Street LAWRENCE, KANSAS Kansas FIGHT Beat Oklahoma Kansas FIGHT Call 135 Call For Tasty Sandwiches and Fountain Drinks Speedy Delivery 35c Energene Cleaner 22c Pepsodent tooth paste Pebacco Tooth Paste 20g $1.00 Gillette Blades 69c DRUGS — LUNCH — SODA PHONE 101 ... 15c Wash Cloths 3 for 25c Monster Shaving Cream 39c 50c Squibbs Tooth Paste 36c $1.25 Alarm Clock 98c 50c Squibbs Milk of Magnesia 39c 30c Lysol 21c 50c Kleenex 39c 50c Creolypus 39c 50c Non-Spi 38c A few of our Week-end Specials Yet Faithful Servants to College Students Service Fit for.a King 3 for 85c 65c Kotex Improved Special 29c "Valet to the Better Dressed 60c Cracked Pecans 35c 25c Woodbury's Facial Soap. Special 3 for 49c 15c Lux Flakes 2 for 19c Extra Special $1.00 Lucky Tiger Hair Tonic 79c 40c Fresh Jumbo Salted Peanuts 33c $1.50 value stationery 89¢ 100 sheets - 50 envelopes SPECIAL Sunday Plate Luncheon 80c Chases Chocolate Covered Cherries 11b, 59c Phone 50 Spiced Baked Ham Candied Sweet Potatoes Cold Slaw Bread and Butter Coffee - Milk - Coca Cola Also 3-deckers—ask to see our Special Menu Sandwiches Peanut Butter 15 Lettuce & Tomato 15 Chicken Salad 20 Tuna Fish Salad 15 Salmon Salad 15 Sliced Chicken 15 Come in and enjoy the music Baked Ham 15 Mined Ham 10 Deviled Egg 15 Roast Beef 15 Pimento Cheese 15 Swiss Cheese 15 It's a pleasure to trade at Roby's I'll say we deliver — and how! Phone 50 A few of our Week-end Specials 25c Mennens Tale 19c 25c Bayers Aspirin 17c 25c Feenamint 19c 25c Woodbury's Soap 19c Rubbing Alcohol 39c 40c Vaseline Hair Tonic $1.50 Fitscha Shampoos 75c Witch Hazel 39c 35c Papes Cold Compound 19c