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State Director off Finance lI- forms Retail Merchants About Régulations Retail nierehianits in tile villae have heen, conferrfin this weekl, i conjtînctionl with tbe '(hatnîher of Coîuerce. lu il n 'lfrt to learii 'le conîplete detailS Oi the îîe'.vl adopted state sales tax wvhich l eý- coules effective April 1. Prelinîinary regulatiotîs for tî'utti,îig ilito ôpera tit n the, en forceinent a 'id et diection oit the sales ta\, were i- pomiced, this -week I>v Joseph J. Rice. (irectO)r of finance. at his offic-e 'liîe law Ihect)mleseffective April i and rC(Iuires retaîlers ti, make. a 9 rst report on àMav15 cerngsales during the. îonth of. April. Report., intist he 1ilèd %with tlhe director of finance at Springfiel. Copies of the * i>elirnnarv regillations ill shortly be available' at the offices of tlhe cotinti clerk in everv countv lin the state and at the Chambers of Coin- mnerce ini the larger cities. Mcv r- chants' associations and alil othfr-ý * wishing copies of the regiulations inav obtain them., if (lesired. ulpoin reqi1ret to the director of finance at Spring- field. ], t1935, s~tutiilfr eilr gross cash reieiptý frorn sales of goods, wvare-s. pitrehan dise and cmmniodities. SUceh repert inust in(c-Iide cash, charge. or titue ne whether 4o- fot payment i15 receivti ilmring the month. ,Jteturn.s are to he mnade on a ti-î PreIlle by the di-- I'artint 4-'f finanice vhich i Ibe avail-. abie a t ht' -Iice~s of the çoint lérki 20; 1933. 2. At the-.santo( time thât the- nîoMîhi- return is fled. the paynient of tht- t;((Continued on Page 6.) Perusal -of the revised Wihuette Village code which it'is proposed Nwill be adopted b' the board of trustesaitrgur meeting Apr il 4, indicates -that,. in m'ost of itis provisions,. changes conte mplated s erve the essential purpose-of. brining, up-to-datie a document w~hich hasý become uinwýi eldy or. obsolete i certain respects. In one very- impiortanit-particular, however, fthe revision take.s an astonishi'ng step,:backward. The code* as now revised --tirtually nullifies the Village Manu- ager forni of governinent in WVilmétte.' -Nuoreover, and what is particulailyl dan1gerous,. it SI ays the Village gov-ern- -I .ent ýwide open to the spoils systemn ini politics. Aýt a public, meeting -last wveek, a V Ilage officiai intimiated, in repfly tù a query, that w hatever changes, %vere to be made 'iu regard to the Xillage Manager plan would serve forni of government. We submnit that. the direct opposite is true. The reviseci code will (leil- nitely weaken if flot actually nulliiy the \-illage Manager forn of iiui- niicipal governînent. Under the provisions of the re- vised code the Village Manager is asked to bear the burden of adminis- trative responsibility. His position is and re.sponsible ro. îm« for the proper perfo rmance of their duties is vested in the president and board of trustees. Their tenure of office or job thus-even though appointed. for an "*indefinite" period-expires wit.h that of the. president and board o >f trustees. l'le security of their po- sition may iiot be predicated uipon efficiency. but rather uipon the favoy iin which the\-. are held by the resi- haàve a nicely funiclicining: S,î,tt.i s svs- tent The, village m anager is answerable tÇ the 'president and Village 'board *for thé eficient Conduct- of his sub- ordinates. If they are- not efficient hisposition is placed in jeopardy. He nîust answer for them. He cannot therd-oee afford to appoint 'people who fait to function properly in the Village organization. Yet, thougix general supervisiug administrator of thle municipal corporation, lie lacks authorjty to appoint or reiîlove bis subordinates to guarantee such effi- ciency. His. authority is, for ail l)ractical purposes, îîullified. 1-le lack-s the authority to commnand. He can merely suggest, for his subordin- ates knom- full well that lie bas no provisions witla those set upl in the original ordijiance- adopted .July 1.. 1930, to re-organize the administra- tive branch of the Village govern- ment, clearlv indicates.blat w-e have enideavored to point mit. The coin- parison appears below: PRLESENT PROVISIONS Ordlnanceo . 1050 ,Section 2: The Villageý board shalh Wilmette Postoff American Legion Requesto Elimination or Reduction of, Goat Colluplete elimnination or radical re- duction of the p re sent .féee of $5 charged. residents Of . Wilmette for the Use ý of the- Wilmette bathing beach is requested * in a resolution adopted. by Wilinette Pôst No. * 46 of the Amnerican Legion 'and ad- (lre-ssed to the Wilmette Park board. The -Legion Post'makes its reque st iii. view of the circumstances grow- iing out of the général economic de- pression. Theý resolut ion reads: 'WHEREAS the. Wllmette Bathing beach la a Part of the Willette Piîrk PI'OPertY, and "WHEREAS a tax ls belng pald by eVeT Iwop.wty ,ownev in wlilftétte Io provide the people lii this commnnty with sonie recreation, and 'WHEREiAS this beach ls the only ineans of recreation which Young and 'dd of ail classes eau enjoy, and "WHEREÂS the beach la now i-e- strjcted to the use of those who eau afford the Present fee of$ Prtaiy and $ e aly 'WIHREAS it la commonlY known that rnany famIlles, who have been res- idents of Wilmette for years and who have supnorteà the ilocal. p)resent O barged OUr cîtizeus for the u'se of' the Wilmette bathing beach, and "BE IT FURTHER RESOLVED, that the beach be restricted to the use of IVilmiette citizenS. as far as it la legally pýossible to do so, and that citîzens be tn.iade to identify theinselves as per- nmanent residents of the village when securing tickets anid "That a copy of this resolution be sent to the Park board and hb h,'o-mht minAVLIg, AzIj>rii4.*1111 Vil dents are urged to attend. IL= ............ .24. wer to ap3i and to rer 1 on Page1 )ve fronil IL waIlr 10 ry Cutier, airman. ispose -~~1 m