Preparing The Jayhawk football team, including Butch Mascarello, third-year starter as guard, gets set for another year. Although some of the stars have moved on, hopes for the season are high. See Sports. Pro-slavery raiders from Missouri attacked Lawrence in August 1863, intending to kill every male citizen. Their leader, William Quantrill, remains infamous in the city's history. See City Life. Pillaging Administrating Among the new faces on campus this fall will be David Amberl's. He's the new vice chancellor for student affairs and he says he likes the mood of KU students. See University Life. Relaxing THE UNIVERSITY DAILY A vendor at last spring's Art in the Park demonstrates that all is not work and study in Lawrence. Exhibits, concerts, lectures and recreation add spice to daily living. See Easy Life. KANSAN The University of Kansas Lawrence, Kansas vol.88, No.1 Wednesday August 24,1977 Staff Photo by ELI REICHMAN Sentry duty lass riyann may not exactly be overjoyed with babyshitting giraffes, elephants and tiddy bears, but nonetheless he takes his job in stride. While his daughter Lori Flynn, Overland Park freshman, checked into her residence hall, Flynn kept her belongings safe from harm. Residence halls fill rapidly as students return Staff Writer By DAVID ALFORD Residence halls for men are full, women's halls are filling rapidly and the housing is not quite built. An emergency meeting of the KU Housing Advisory Board was called Monday afternoon to discuss housing alternatives for students who need places to live. Officers of the Association of University Residence Halls, who usually are assigned single-occupancy rooms, have agreed to provide additional housing until additional housing can be found. The dean of men's office has started a waiting list for men who have not reserved rooms but who desire space in residence halls. Men interested in living in a residence man should visit 243 Strong Hall to be placed on the waiting list, Fred McElhene, associate dean of men, said Monday. "We are filling to about the same capacity as last year, but this year's happening earlier," McEllenie said. "Space available to those on the waiting list depends on what happens, brings through the door in the way of cancer treatment and we're in a very unpredictable situation." To deal with the housing demand, more rooms are being filled to triple occupancy. "Even those spaces have filled up," he said. McEbeneis's secretary, Linda McKinney, were up to the University's situation. She was one of many people who KU,WSU untie knot; official sighs in relief By LEON UNRUH Staff Writer The University of Kansas Medical Center-Wichita is better off after having dropped administrative ties with Wichita State University. The doctor who acted as a bridge between the two schools, Cramer Reed, vice chancellor for the KU Med Center-Wichita, recently said that he could provide better administration as the head of one school, and that there would be less ambiguity in the state government about who was running the KU branch. The Med Center-Wichita and the WSU School of Health-Related Professions, which had been housed together in the same building at WSU, lost all association with each other when the Kansas Board of Regents approved in June a proposition by Dr. Andrea Dyblet that Reed be named vice Chancellor of the Med Center-Wichita. Reed, his 35 full-time faculty members and 57 undergraduate students now have classes in E.B. Allen Hospital in Wichita, while the WSU school continues to conduct classes in the top floor of a campus dormitory, formerly the site of both schools. The decision allowed Reed to leave the WSU school and devote all his time to KU. In addition, the Med Center-Wichita extension, which was used for rehab, anch, was remanded KU Med Center-Wichita. "I was caught between two schools and belonged to neither," he said. "Theoretically I'd be giving 50 per cent to both places. But because of the nature of the job, the Med Center took 110 per cent and WSU took about 20 per cent. I realize that's 130 per cent, but that's kind of how my life was." Officially, Reed was the only tie between the two schools. He was hired in 1970 to run the WSU school and also became the vice chancellor of the Wichita branch when it opened in 1974. Growing demands by the KU faculty, the students and expanding programs finally caught up to Reed. "When they came for the accreditation visit (in 1976), they said the KU School of Medicine would have a peripheral campus and then they said KU elected to risk its accreditation. It was in that branch that year, and both schools were Dykes and Beekeard began thinkin of a split. When a medical school accreditation board checked the schools in 1976, it told KU that it might lose its *occoridition* if Reed continued to be answerable to both schools. That was when Dykes began planning the split. See MED CENTER page 15 "We've probably made it more effective because we have Dr. Reed fulltime," Dykes said. "I think it's quite apparent that the change had many beneficial effects," Reed said. "In some places, for example, there is ambiguity on the path of the Kansas City facility, about whether the WSU medical school was a part of the KU Medical Center." Off-campus housing for students who want apartments is scarce, according to Pat Bailey of the Lawrence Rental Exchange. She said students who do not have places to live and are looking for apartments should check local want ads. McEllenie said, "One thing about the old days was that we always had a building around that was available for usage; we just don't have that any more." For women who have not secured housing, the situation is less bleak. participate in rush last spring, will delete some of the spaces in residence halls that are now available for women. Not all of those women who participate in the rush will pledge, and they may want to sign residence hall contracts, she said. "We have some places left," Kayla Stroep, dren of, women said. "Women should come to our office. We will try to help thermocate." Stroup warned that this fall's transfer rush, a sorrowly riot for those who didn't Larger enrollment looms BvSTEVEN STINGLEY Staff Writer It is difficult to predict the exact number of students who will enroll, Dyck said, because there are many factors that influence the final number. About 23,000 students — a record number for the fifth year in a row — are expected to enroll this week at Allen Field House, GI Hospice, in admissions and records, said this week. Fall enrollment at the University is expected to reach 22,750, the figure KU administrators set last fall and submitted to the Kansas Legislature for budget purposes. Last fall, enrollment on the Lawrence campus was #'693. The enrollment predictions continue the record-setting trend begun in 1973 at KU. The national trend, however, is toward declining enrollments. Students to pay $50 more in fees Last fall, enrollment on the Lawrence campus was 22,553. Dryck said one factor was the $50 increase in dyes this semester, which he predicted would have a big impact. Official enrollment figures will not be compiled until after the 20th day of classes. By JOHN WHITESIDES Recent studies have predicted a decline in KU enrollment because fewer seniors are graduating from Kansas high schools. But the trend would not be significant until after 1980. The enrollment increase this fall should not create any unusual problems, Dyck said. Enrollment lines and classrooms will be as crowded as they have been in other years, although the Lawrence campus has several new buildings. Although KU has new classrooms, he said, older buildings are being torn down. Some classrooms are being converted into offices and laboratories. Staff Writer Semester tuition rates for in-state students have been raised to $844.40 this semester, an increase of more than $50 from last year's $919.90 fee. Non-residents also face a tuition increase that will bring their total fee to $89,40 up. Included in the totals is a $2.50 increase in the student activity fee, which will be required of both residents and non-residents. The tuition increase was passed by the Kansas Board of Regents in spring 1976. Tom Rawson, Regents research officer, said this week there was an unwritten policy that the course followed by the Regents, the Kansas Legislature and state schools for the past 10 years. THE POLICY STATES that 25 per cent of the general use expenditures of a school be generated through student fee income. During the last few years, Rawson said, the amount of expenditures generated by student fees had decreased to about 18 per cent. Kansas law prohibits charging tuition at state universities; the fees paid at enrollment are called incidental fees. Incident fees at KU are $255 a semester for students from Kansas and $788 a semester for nonresidents. In addition, all students are charged an $89.40 campus privilege fee, which includes the student activity fee ($11.10) and other campus charges. THOSE CHARGES include the student health fee ($38.50); the student health facility fee ($7); the student union building fee ($15); the student union annex fee ($2.50); the humanities building fee ($4.50); the student union addition fee ($3); the same student union fee ($6); and the student activity fee for transportation ($1.80). Rawson said the Regents also consulted a study showing that tuition fees at Kansas schools were low compared with fees at other midwestern colleges and universities. The highest in-state state rate at any Big Eight school is at the University of California, where students and fees total $895.75. Nonresident students at CU are charged $128.1 a semester. IN-STATE STUDENTS at the University of Nebraska pay $21 per credit hour, plus $7 in additional fees. At that rate, a student taking 15 hours would pay a fee of $368 an non-resident student are charged $75 an hour, or $65 for a fifteen hour semester. Iowa State University operates on a quarter system and charges in-state students $243 a quarter. Nonresidents pay $567 a quarter. The last tuition increase at Kansas universities came in 1973, and tuition at Kansas学院 was last increased in 1970. Four-year state colleges and universities in Kansas will have tuition increases this semester. The University of Oklahoma and Oklahoma State University charge varying rates for lower-division and upper-division students. In-state lower-division students paid $238.5 a semester, while upper- division students are charged $229.9 a semester. Kansas State University charges in-state students $345 a semester, only 60 cents higher than KU. Nonresident charges are the same as KU's. One possible effect of the tuition increase may be an increase in requests for financial aid. Jerry Rogers, financial aid director, received more aid and received more aid requests than usual. "TIM SURE THE tuition increase has something to do with it, though inflation has hit everybody hard." Rogers said. He said the financial aid office had asked for more federal funds because of the tuition increase, but still didn't have enough money to meet the demand. Monday classes altered Classes will meet Monday as follows: "A special schedule for the first morning of classes has been arranged to allow students to attend the convocation. Chancellor Archie Dykes will begin KU's 112th year Monday with an opening address at University conventation at 9 a.m. in Hoch Auditorium. REGULAR 8:30 a.m. to 9:20 a.m. 8:30 a.m. to 9:20 a.m. 9:30 a.m. to 10:20 a.m. 10:30 a.m. to 11:20 a.m. 11:30 a.m. to 12:20 p.m. 12:30 p.m. and later MONDAY 7:30 a.m. to 8:54 a.m. 8:15 a.m. to 8:54 a.m. 10:15 a.m. to 10:54 a.m. 11 a.m. to 11:35 a.m. 11:45 a.m. to 12:20 p.m. regular times. Classes that regularly meet at other times will meet at the nearest earlier time listed under Monday's schedule. For enrollment and registration schedules, as well as a list of University and city events, including entertainment, see related story page seven. IRS scrutinizes athletic revenue By ROB RAINS Snorts Editor Lawyers for KU, Southern Methodist University, Texas Christian University and the Cotton Bowl Association are preparing a. p. t. m. b. will be filed with the national IRS office in Waco. In a ruling that could affect almost every college and university in the country, the Internal Revenue Service (IRS) is expected to rule this fall whether the University of Kansas has paid taxes on revenues received from television and radio broadcasts of athletic events. And KU is not alone The Wichita law firm of Foulston-Sieftinkwa and Eberhardt has been retained by the University of Kansas Athletic Council and the UKAC is a private, tax-exempt corporation. THE THREE SCHOOLS and the Cotton Bowl came under investigation by the IRS earlier this year. Clyde Wakeau, KU athletic director, no idea why KU was singled out by the IRS. Walker said the audit on the KUAC books was performed last spring by an agent from the IRS office in Wichita. The IRS inquired about the agency's Dallas office. Walker said. The IRS is attempting to show that all money received by the three schools and the Cotton Bowl from television and radio broadcasts is "unreliable" to the schools' primary function of education and therefore is taxable. "We never had any indication of why, other than they came in and wanted to do an audit on our books," Walker said. "I don't know whether it was a routine audit or it was a predetermined plan. I'm not sure what they were after when they started." The IRS decided that the broadcast invoice was unrelated income, the effect could be substantial. "A ruling against KU is ultimately a KU COULD be forced to pay from $100,000 to $150,000 a year in federal taxes if the IRS ruled that the money was unrelated income. "Our basic argument is that television receipts are an integral part of the athletic department," Cordes said. "It's no different from sales. It's just a another form of advertisement." KU lawyers are basing their arguments on existing regulations that allow educational institutions to qualify for waived tax-exemptions. They do pay state and local taxes, Walker said. THE SCHOOLS were granted a hearing in Washington before national IRS officials during the summer. Lawyers for KU, the other schools, the Cotton Bowl and the National College Athletic Association (NCAA) attended. Walker he thought that if an adverse walle were returned, KU would join forces with the opposing team. ruling against all colleges and universities in the country," he said. KU lawyers will argue that the broadcast revenue is related income and should remain tax-free. Don Cordes, a lawyer with the Wichita law firm, said. "I'm quite sure we're talking several years before the actual implementation of the ruling would be put into effect," Walker said. Charles Neinas, commissioner of the Big Eight Conference, said the conference was to be The decision could be appealed to higher levels of the IRS, to the United States Tax Court or through federal courts, Cordes said. "I think it would be premature to do anything until there is a statement from the IFB." NEINAS ALSO SAID he thought if the ruling was adverse, the NCAA could take two approaches—congressional or legal action. NCA4 representatives were at a meeting in Knoxville, Tenn., this week and we will meet again on May 12. Walker said he had contacted legislators in Washington and had received a favorable response. At least one bill has been in- See IRS page 5