--- 1 "TAX ON CAPITAL IS IMPOSSIBLE"-WHITE Vigorously Opposes the Existing General Property Tax THE UNIVERSITY DAILY KANSAN ADVOCATES A SINGLE TAX Must Raise Land Tax Unti Unoccupied Lands Become Unprofitable "Iincrease the tax on land until it won't pay to keep it out of use," advised John C. White, lecturer for the Henry George lecture association, to students of economics in advocating the Single Tax system, this morning. "The government should tax when it renders a service, but when an individual renders a service to himself, the government should said Mr. White." "Taxes are payment for public services." He vigorously opposed the existing general property tax, saying that "taxation in accordance with the ability to pay is as immensal as slavery." Mr, White said that a tax on capital was an impossible thing. in as much as the tax is transferred to the ultimate consumer. "You cannot tax capital any more than you can play 'football with the moon,' he stated. "I know of no man in 'pub life' who has made a keen inquiry into the 'why' of taxation. Analysis shows that we levy taxes to maintain the Mr. White cited examples of sitfile city growth due to a "stunting property tax," Chicago, he said suffered the loss of sixty percent of its land because high property taxation made construction uncomplicated. He urged that land taxes be even higher than property laws would be highly unprofitable. "Labor-saving devices have lowered labor costs," he said, "but the saving has more than been offset by the increased cost of land." In concluding, Mr. White used the dog tax as an illustration. "You tax the dogs so you won't have so many, don't you? Well, that is exactly what you are doing in industry and city development. But by taxing land you cannot decrease its quantity or productivity." Louise Noll, fa'24, has withdrawn from school because of ill health. Ex-Service Men In University Show Good Effects of Training In Honest Conscientious Work According to Major Frank E. Jones, instructor of mechanic drawing in the School of Engineering, former service men who are in the University are honest and conscientious workers and have good effects of their military training. "Of course," said Major Jones, "some of the men who were not sufficiently prepared to enter University work, are not usually required by reason of hard and diligent study they are gradually overcoming that, and, other things being equal, they are doing as good and in good health as men who were never in the service." Major Jones believes that the great unrest so preempted immediately following the war is now passing, and that former service men are training themselves to be better and more usefullies than they were before the war. Major Jones is a veteran of long service in the Army of the United States, and to use his own statement, BY THE WAY Xenophon Smith, 1722, was a guest at the Phi Delt party given in Topeka, Friday night. he has been in every war the United States has had since the Spanish-American War. He served as a sergeant in the Philippine War, helped put down the Philippine Invasion, and later served for eighteen months in the 11th Unit. Mande Riordan, fa'24, spent the week end at her home in Solomon, Kansas. Catherine Malone, fa'24, has hao the United States. He captained of Company M, 1st Kanaas Infantry—the University company—in the Mexican Border "War" of 1916. At the outbreak of the World War he again commanded company M, which later became Company M, 137th Infantry of the 35th Division, and spent a year in France at Patton. After returning to Kanaas, National Guard, commanding the battalion stationed in Lawrence. "I believe that overseas veterans on the hill should organize a post of the Veterans of Foreign Wars," said Mr. Jones. "The Veterans of foreign Wars is composed only of military of foreign lands, and I hope that in the near future I may see an organization of this type at the University." Catherine Foley, "21, spent Saturday and Sunday in Kansas City, Mo. her mother, Mrs. Malone of Caldwell, Kans., visiting her this weekend. June Judy, fa'24, spent the week end with Jean Gwinn of Atchison. Irene Fleming, sp., was at home in Clothes Custom Tailored by CLASS! S. G. CLARKE 1033 Mass. St. Kansas City, Mo., over the week-end. Mrs. J. Harkin of Paola, Kans, spent Saturday in Lawrence with her daughter, eVronica Harkin, c23. Cora Povenmire, ph24, spent Saturday and Sunday at her home in Gridley, Kansas. Minta Queen, M, A',21; and Lor aline Sherwyn, c'24; spent the week end with Cora Povmirem, ph'24, at Gridley, Kans. Jesse Roth, e'23, spent the weekend in Kansas City. Severt Higgins, c'23, attended party in Topeka, Saturday night. Samue) Siphens, 122, was a guest at the Phi Delt party in Topeka, Friday night. ANNOUNCEMENTS Mr, Paul Clark of Garden City, Kansas, is visiting with his sister, Beatrice Clark at 936 Louisiana Street. All persons having Athletic Department property in their possession and who are not using it, it turn to it at Meadow Lake Golf Course. Corrent G. Allen, Athletic Director. All those not reporting for spring football practice please check in equipment at the Athletic office immediately. - Forrest C. Allen. All women who board and room men and women students are urged to attend a meeting in Meyers Hall, Thursday afternoon, May 19, at 3:30. F. B. McCOLLOCH, Druggist F. B. McCOLLACH. Druggis B. McCOLLACH. Kendakus L. E. Waterman and Conklin Fountain Pens THE REXALL STORE 847 Mass. St. MacDowell Fraternity members will meet Tuesday at 4:30 on the Museum steps and go from there for a picnic in Woodland Park, Captains of MacDowell Fraternity will meet in Professor Soderlund's MacDowell Fraternity members will Woodland Park. WATKINS NATIONAL BANK CAPITAL $100,000.00 SURPLUS $100,000.00 The College Jeweler C. H. Tucker, President C. A. Hill, Vice-President and Chairman of the Board. DIRECTORS D. C. Ashar, Cashier. Dick Williams, Assistant Cashier. W. E. Hazen, Assistant Cashier C. H. Tucker, C. A. Hill, D. C. Ashar, L. V. Miller, T. C. Green, J. C. Moore, S. O. Bishop "Gifts that Last" Graduation is the time of gift giving—It marks a milestone in the career of the graduate that will always be remembered. See that the gift you give is of lasting value—Ours are the "Gifts That Last," gifts that grow more valuable as the years go by. Select Your Gifts for Graduation Now White Kid, Baby French and Louis Heels $10.00 Fine White Cloth, Baby Louis Heel, One Strap, $5.50 White Oxfords Sport Style and Plain Oxfords, low medium and Baby Louis. $3.50 to $7.50 NEWMAN Do not let your rooms remain unoccupied during the Summer Session. — Kansan Want Ads will rent your rooms. Send Copy and Money to University Daily Kansan Business Office