TUESDAY, JANUARY 31, 1939
DAILY NEBRASKAN
FEATURES
College boy dish-washers
look forward to rosy days
Social security taxes as they affect college fraternities and
sororities.
A serious absurdity has been brought about by the fact
that a hard pressed college boy earning his way thru university
by washing dishes or waiting tables in fraternities or sororities
has to pay an old age insurance tax, in order to provide him
won a meoreucai Old Age Pension
when he reaches the age of 65
The present law requires that
college fraternities must pay:
1. Federal Old Age Benefits
Payroll tax, 2 percent of payroll
(1 percent employer, 1 percent
employee). The law provides a
gradual increase In this tax to 6
percent (3 percent employer, 3
percent employee) by 1949.
The tax must be paid on reg
ular employees, student employees
working for their board, and paid
undergraduate officers.
Benefits are derived in the form
of Old Age Pensions for employees
reaching the age of 65, or death
benefits for those dying before that
age.
2. Federal Unemployment In
surance Payroll Tax, 3 percent of
employer's payroll. ThU tax ap
plies only to fraternities with eight
or more employees Including stu
dents. No direct benefits are de
rived. A deduction is allowed for
amounts paid into State Unem
ployment Insurance Funds. How
ever, since college fraternities have
practically no unemployment prob
lem, no material benefits are de
rived from the State taxes.
The amendment to the law de
sired would exempt student em
ployees from the taxable payroll.
Since most college fraternities
have less than eight regular em
ployees outside of students, this
would automatically exempt the
fraternities from the Unemploy
ment Excise Tax of 3 percent and
limit the Old Age Insurance tax
to the regular employees.
The Amherst student newspaper
at Amherst, Mass., has taken up
a publicity campaign to bring this
absurdity to the attention of the
congressmen at Washington, and
is hoping that college newspa
pers the country over will take
up the fight, printing editorials,
news stories, features, open letters,
communications, cartoons and the
like to arouse undergraduate and
alumni opinion and make it a nation-wide
movement.
Already all of the Massachusetts
senators and representatives at
Washington have been approached
and none has offered any opposi
tion to this plan for exemption.
The main reasons why exemp
tion of student employees is de
sired are:
1. The time to tax for Old Age
Pensions is after the student has
finished his education and is earn
ing his living as an active member
of society, not while he is work
ing his way thru college .The gen
eral objectives of providing se
curity In old age and employment
are not aided by the taxation of
college undergraduates.
2 College employees are exempt.
There is no material difference be
tween student employees of the
college and student employees of
the fraternities.
3. The Federal Unemployment
Tax and State Unemployment In
surance Funds do not benefit col
lege fraternities. On Nov. 23, 1938,
Massachusetts recognized the in
applicability of the State Unem
ployment Tax law by exempting
Amherst college fraternities.
.. 4. Since college fraternities are
supported by undergraduate as
sessments, the total tax (now 5
percent, eventually 9 percent) on
student employees is borne entirely
by its undergraduates. The em
ployee's share ..(now .1 percent,
eventually 3 percent) falls direct
ly on those undergraduates least
able to afford it, who are working
their way thru college.
Another Wilson tries
to mend Europe's mess
UNIVERSITY, Ala. (ACP).
Twenty-one years after the armis
tice Woodrow Wilson is still try
ing to solve the problems of Euro
pean democracies.
This Woodrow Wilson, however,
is a student at the University of
Alabama. He is enrolled in a
course in European democracies in
the political science department.
ILEAEKf IT
GUARANTEE
ALSO A S
SUri CUit
f
LEE A. THORNBERRY
! Brows
Among the
"Wolf Among Wolves
It's not too much to expect that
Hans Fallada's "Wolf Among
Wolves" (Putnam), will go down
in literary history as the epic that
was born in the fantastic German
inflation of the 1920's.
However, that is no to say that
the novel will remain on library
shelves to be worn to shreds by
hungry readers in years to come,
for many an epic is yellowing in
many an attic. It makes more
than epic sweep to make a death
less novel, more than fine writing
and more than a good story, "Wolf
Among Wolves" has all of those.
Time will tell whether it lives.
Fallada, who wrote himself into
the ranks of best sellers with "Lit
tle Man, What Now?" a few years
ago, has achieved in "Wolf Among
Wolves" an episodic style which
races along almost as fast as the
mark Wjcreased in value.
The central character is Wolf
gang Pagel, war-weary youth who
gambles out a precarious living for
nimseir and the girl shoe clerk
Petra, with whom he lived. He
pawns her clothes for food, leav
ing her with only his summer over
coat. She is forced on the street
and is arrested. Pagel meets two
old army officers under whom he
has served, van Prackwitz and
von Studmann.
At the prison Pagel learns erro
neously that Petra has admitted to
being a street walker. He leaves
for von Prackwitz's rundown es
tate in disgust to help him put it
back on a paying basis. Here
Pagel and von Studmann. amid
misery, distress and depravity and
in an atmosphere of an impending
putsch, achieve some success. But
all that tumbles around their ears.
Yet out of the ruins Pasrel finds
largely by contrast, that he still
loves Pctra and von Studmann
graviates into his niche as mana
ger of a de luxe insane asylum.
mats only the bare bones of
the story, but it's enough to hint
at the climaxes lurking in the plot.
Fallada breaks the continuity into
episodes, flashing back in quick
phrases with a movie-like tech
nique to connect the story. Many
times such flashbacks are mere
phrases, but they give the 700-
page novel a quick tempo which
manes it nard to lay down.
'To Remember at
Midnight"
Another story of American life,
steeped in the romanticism pecu
liar to Michael Foster, as exempli
fied in his "American Dream" un
folds in his latest book, "To Re
member at Midnight" (Morrow).
This new achievement of the
young Author is mainly the story
of a girl who rose from the "kero
sene circuvit" to be a fine actress.
But it likewise is the story of a
man who spent his years and his
heart in making her a stage suc
cess. These two characters, how
ever, play their roles on a crowded
stage with others who have the
warmth of reality.
Ann Parent is the actress, the
child of second-rate troupers. Jake
Banlon is the strange genieuc who
divided his love between Ann and
the theater. In the supporting .cast
are William Henry, Ann's father
and "ham" baritone; .James Fra
ser Victorian romanicist and Ann's
patron; his son, Johnathan, who
marries Ann, and others no less
vivid but with minor roles.
Each of these people is search
ing, searching for something they
fail to find. Some fail and some
succeed in their undertakings; but
AEKSE
IOU TO DANCE IX
6 PRIVATE LESSONS
LESSON COURSE
Ffty-At-Yaa
Learn
Way to tax
all incomes
hanging fire
Dr. Fellman comments
on importance of joint
resolutions in Senate
With two joint resolutions pend
ing in the senate proposing the
abolishment of the exemption of
state and local securities and of
ficials from federal taxation by a
constitutional amendment, Dr. Da
vid Fellman, instructor in political
science, declared that the passage
of these bills is necessary in order
to restore to the government its
power to tax all incomes.
Fellman, who has written the
lead article in the Georgetown
Law Journal on the subject of
federal taxation of state and mu
nicipal employees, points out that
approximately 45 million dollars
now exempt from taxation would
be taxable if the joint resolutions
are adopted. If the tax base is
broadened by the adoption of the
resolutions municipal salaries may
pecome a considerable source of
revenue.
While the . agencies of the local
governments would not be taxed
under the new law the officials
and the securities of the local gov
ernment would be taxed. The
adoption of the resolutions wnnwi
do away with the inequalities of
me present Bystem under which
some officials are taxed and other
officials are exempt.
the quest goes on. Foster drama
tizes this in forceful prose, with
high imagination, without over
stepping the bounds of reality.
"Through the Fog of War"
Agressor nations "have come
within reach of gaining the decisive
points" in the "second great war."
according to Liddell Hart, noted
British military writer, in a new
book, "Through the Fog of War"
(Random House).
"The situation in this great new
war as it stands now is that the
attacker has been allowed to come
within reach of gaining the de
cisive points without a battle.'
Hart writes; " and in the most vital
direction we have made no serious
attempt to prevent him.
"Armament programs merely
belong to the grand tactics of this
modern kind of war; they are vain
if you are beaten strategically.
"We (Great Britain and her al
lies) have been courting this risk.'
Hart's review of the World War,
its military strategy, its colossal
blunders and occassional successes
before internal starvation caused
Germany's collapse, provides an il
luminating key to what many ob
servers fear will be the next world
war on a definite military scale
rather than the current technique
or Nazi- ascist intervention.
Brenke addresses
honorary initiates
Twenty-three new members will
be received into Pi Mu Epsilon,
honorary mathematics fraternity,
at an initiation banquet in the
Student Union parlors A and B to
night at 6:30. Prof. W. C. Brenke,
chairman of the mathematics de
partment, will speak to the group
about his recent trip to a national
convention of leaders of science
and mathematics in Virginia.
Ralph Ibota will direct the initi
ation ceremonies. Emile Frandsen
has charge of the program and is
assisted by Miss L .1 Runge, as
sistant professor of mathematics..
mwi
5 Giant
Unit Show!
FRI.
BING CROSBY
in "PARIS HONEYMOON'
(jiff
;":
Navy marine corps to hunt
for pilot material in Lincoln
For the purpose of creating interest in a proposed U. S.
naval and marine reserve enlistment among the young men of
the city, the naval and marine corps flight selection board con
sisting of four reserve officers is stopping in Lincoln, Fob. 10
and 11. Sound pictures, picturing the activities and duties of
the army service as well as of the training camps will be shown
on both days. The selection board includes Lieut. K. M. Krieger,
Emiy Post finds
German etiquette
laws contradictory
Both hands on the table while
eating indicates good etiquette in
Germany, whereas Emily Post de
crees only one hand above the
table for Americans. Another
German custom requires a boy,
when out strolling with his frau-
lein, to walk always on the left.
This may vary in America as a
boy should always walk on the
outside.
Handshaking in mid-European
countries is a much more common
practice than is noted in this
country, it is the custom to shaKe
hands with everybody in the room
before retiring, and again upon
arising.
Nature exhibits
'fossils' in display
Dinosaurs, mammoths
roam in Morrill hall
Stones which appear to be the
fossilized remains of a turtle's or
a dog's skull but which are merely
freak creations of nature and dem
onstrating the deception of psuedo
or "make believe" fossils, are now
on display in the southeast corner
of the main floor of Morrill. More
than 30 different exhibits of va
rious kinds of fossils as well as
those mentioned above have been
arranged to aid visitors in dis
'jiguishing between the psuedo
lossils and the real thing.
A piece of fossil muscle tissue
from an instinct hairy mammoth
whose flesh has been remarkably
preserved in the frozen grounds
of Alaska, a fossil bird's egg, and
a fossil track of a dinosaur are
among the exhibits.
Worcester Poly tech
establishes frat award
WORCESTER, Mass. (ACP). A
new incentive to fraternities to en
gage in activties of a constructive
nature has been established on the
Worcester Polytechnic Institute
campus.
With donations from a proml
nent trustee of the Institute, the
interfraternity alumni council will
award annually $100 to the fra
ternity which contributes most to
the college in its broad program
of campus activities. The council
also awards cash prizes to the
fraternal groups ranking highest
in scholarship each year.
LAID
RAT0S1V
for
Botany, Zoology, Bus. Org.
Art, and Home Economics
Classes
Drafting Sets
Study Lamps
Laundry Cases '
Law Records
Zipper Notebooks
... HISTORY PAPER
COLLEGE SUPPLY STORE
S. G. RANCK, Prop.
B5194 1135 "R"St.
U.S.N.R.; Capt. C. J. Peters, U.S.
M.C.R., Dr. P. H. Bassett, U.S.
N.R., and Aviation Cadet Arlie
Nixon, U.S.N.R.
An 11 months training period,
ending in additional three years
active service with one of the air
craft squadrons of the battle fleets
of the Pacific coast or with the
scouting fleet on the Atlantic
coast will be given to the chosen
applicants.
Training In Kansas City.
Preliminary flight training for
a period of 30 days at the reserve
station at Kansas City, Kas., will
precede a extensive training in
land and seaplanes at the U. S.
Naval Air Station, Pensacola, Fla.
The instruction at the Florida
camp is the same as is required
for all naval aviators, and is given
to both applicants for the Marine
Corps Reserves and the Naval Re
serves. Training and active service is at
no expense to the naval aviators.
In addition to his subsistance, uni
form, and a salary for his services,
each cadet i.i supplied with a ten
thousand dollar paid insurance
policy. His pay is steadily ad
vanced from a $54 per month sal
ary at the Kansas City station, to
$75 at Pensacola, and to $125 Air
ing his period of active service
Those completing the work will be
given an additional sum of $1,500
bonus.
Cadets Accompany Fleet.
Attached to one of the regular
aviation forceo of the Atlantic and
Pacific fleets, each cadet is given
experience in the war games and
practices of his particular unit.
During the winter months he will
accompany the United States fleet
in its annual cruise.
Returning from the cruise, each
of the successful aviators will be
come affiliated with an inactive
status with one of the naval re
serve bases located thruout the
country. After the completion of
the training service the cadets will
be commissioned cither as en
signs in the naval reserve or as
second lieutenants in the marine
corps reserve, depending upon
which branch of the service they
wish to prepare themselves for.
Dramatics hobby group
to meet tonight at 7
The dramatics hobby group,
sponsored by the Coed Counselor
group, will meet tonight at 7
o'clock in the Union for their first
session of the new semester. The
amateur dramatists will begin
work on one-act plays. The club is
under the leadership of Tex Roselle
Rounds and Faith Medlar.
SETS
L
Since 19?9
JIM T STREET
5o