The University Kansan. The official paper of the University of Kansas. EDITORIAL STAFF: JOSEPH W. MURAY - Editor-in-Chief EARL FISCHER - Managing Editor BUSINESS STAFF: HOMER BERGER - - - Business Manager CLARK WALLACE - Asst. Bus. Manager HENRY F. DRAPER - - - Treasurer J. E. MILLER - - - Circulation Mgr MEMBERS OF BOARD. LOUIS LACOSS CARL CANNON M. D. BAER RALPH SPOTTS Entered as second-class mail matte September 17, 1910, at the postoffice at Lawrence, Kansas, under the act of March 3, 1879. Address all business communications to Homer Berger, Business Manager, 1411 Tennessee street, Lawrence, Kan; all other communications to Joseph W. Murray, 1341 Ohio street, Lawrence, Kansas. Published every Tuesday, Thursday and Saturday of the school year, by the Kansas University Publishing Association. Subscription price, $1.50 per year, in advance; one term, 75c; time subscriptions, $1.75 per year. Office in basement of Fraser Hall. Phone, Bell, K U. 25. TUESDAY, JANUARY 17, 1911 TAXES. That University fraternity property is exempt from taxation by a Kansas law doubtless became known for the first time to many people last week when two fraternities asked the county commissioners to refund taxes which had been paid. Doubtless the intent of this law is entirely proper, but The Kansan believes it is fair to inquire into the principle underlying it. Does it not create a privileged class within the student body? Fraternities are essentially private institutions. Why should their property be exempt from taxation any more than that of any other private institution? It is true that the law enables some hundreds of students to get through school more cheaply than they could if they had to pay taxes on their property. But who pays the taxes which the fraternities would pay if the law did not exist? The amount is distributed among the other pieces of property in town. The tax is paid directly by the owners and indirectly by those who buy merchandise of them or employ their professional services or rent rooms in their houses. The student body of the University helps to pay. Even the fraternity members themselves help to pay taxes on their own property in this indirect way, but they do this indirect way, but they dents pay. Their load is divided up and every student has to help "tote" it in addition to his own. One gentleman in discussing the law said it could not be attacked without attacking the whole law of exemptions. But The Kansan believes that most of the clauses in the exemption laws deal with stitutions more public in character than fraternities claim to be. Stated in terms of dollars and cents the fraternity law makes very little difference to any individual except its beneficiaries, but is there not a question as to whether or not its beneficiaries have a valid claim to exemption? A Running Account. Secretary—"Shall I put down the track team's budget under profit and loss?" President—"No, charge it up to running expenses."—Princeton Tiger. Colorado University has a case of scarlet fever and eight girls have been quarantined. To Tell of Civic Spirit. Prof. Charles Zueblin of Boston, Mass.,will make five speeches at the University on April 24 to 28 inclusively. He will give an account of the progress of the American city in the last two decades. The subjects of his address are, "The New Civic Spirit" "The Training of a Citizen," "The making of the City," "The Administration of the City," and "The Life of the Citizen." Professor Zueblin is the author of several well known books. A A Scoop club has been organized at the University of Colorado. Membership is restricted to upperclassmen who have had experience on other then college publications. few of them are, "A Decade ot Civic Development," and "American Municipal Progress." The classes of West Virginia State College have abolished class colors and hereafter all students will wear only the college colors. ROWLANDS CIGAR STORE The Students' Place Cigars and Tobaccos Open 7:30 a. m. to 9:30 p. m. Wanted—A young lady student to wait on table at the Woolsey club; call at once. 1321 Tenn. Our taffy has the flavor and chewing quality. Try it at Wiedemann's. "Gee,but I'm Glad I Came!" That's what they all say! NEVER did a Clothing Sale gladden the heart of the populace more than this great clearing event of ours! The novelty of finding full lines of our best selling styles on sale at reductions of 20 to 40 per cent has simply taken the town by storm and the goods we've sold to date are equal to almost double the quantity we've ever sold before in the same length of time. And that is going some, gentlemen! If you need any of the goods listed in the opposite column take our advice and come and make your selection before the lines are all picked over! Take it from us, you never saw finer qualities or smarter styles or greater varieties anywhere in this part of the country at any price than you'll find in this unprecedented clearance reductions of 20 to 40 per cent. Convertible collar overcoats, ulsterets, dress overcoats, Chesterfields, big storm-coats, conservative overcoats, light, dark and medium patterns, very choicest of fabrics, tailored and modeled to perfection! Gray suits, brown suits, tan suits, fancy blue suits, checked suits, striped suits, mixed colorings, the smartest style-hits of the season, immaculately tailored and designed; all the best fabrics! Sizes for all! Regulars, stouts, slims, shorts and tails! Our $30 and $27.50 Suits and Overcoats clearing now at $20 $10 Our $13.50 and $12.50 Suits and Overcoats clearing now at $18.50 Our $25 Suits and Overcoats clearing now at Our $16.50 and $15 Suits and Overcoats clearing now at $12 Our $20 Suits and Overcoats clearing now at $15 Our $40, $38 and $35 Suits and Overcoats clearing now at $25 Equally heavy reductions all through the Boys' Clothing Department, Men's Shoe Department, Shirt Department, Boys' Shoe Department, Men's Underwear and Sweaters--the finest makes reduced for quick selling! Ober's HEAD-TO-FOOT OUT-FITTERS