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After the experience of bungliflg one sales tax law and seeing it thrown out the window by the Su- preme court of the state, one flot familiar with the Illinois legisiature might expect that it would conceive and pass a siinilar law, that would be simple. of, interpretation and. op- eration. But if, anyone thought that, lie just did.flot know .,the Illinois legisiature. The new 2 percent sales tax law, previously tre.ated in these, columns, which -becamne.effective ,$aturday, July 1; seems to be a more bewilder-. ing maze, than the one it replaces. Divergent opinionsý of interested per- sons attempting to sobre the mystery might, or migit .flot ýbe helpf ul. to 'the average individual who looks upon the law. and. its enforcement as a. plain nuisance. Here are examples: Last week A. S. VanDeusen, Jr., president of, the Wilmette Chamber of Commerce, ,said that "the impost is a state. measure and. that local merchants in collecting the, tax merely >will be acting as a colection agency for the state." State Director UExpWnsP" But St ate Finance Director joseph J. Rice- is* reported ini Chicago dailie.s to have, said that "the tax imposed. by the act is an occupational tax up- on retailers, and not a tax upon con- sumers. . The merchants are flot the agents of the state in collecting the tax." ,Frrancis E. Phelan, president ofthe WVinnetka Chamber of Commerce, in a. statement made Iast week, said: It1 will nôt be possible for any merchant f0 absorb the tax. Régarclless of ivhatsomne merchants may lead the customers to believe, the tax nmust lie passeci on to the consumer." After reasserting that the tax is, imposed upon the gross receipts of merchants and not upon the .,pur-_ chaser of the. goods, Mr. Rice con - tinued: lInèciued ini Ovenhead "In fixing the price of bis prod- ucts the retailer may consider thet tax t. be pad by hin) under this act the statc about. can co. irector otf fiance rider this plan nlo zmort than be Now, is that something, or isn't it? Not, "Tax Upon Consumner" Mr. Rire says: that ."the tax im- psdby the act is îan occùpationaI tax upon retailers, and Dot a tax up- on consumera." Then along comes M r. Rice and says that 'In fixing the price of bis, product the -retailer may consider the tax to be paid by bim . as gen- eral overhead.. But again Mn Rice (cati this be the saine Mr. Rice,) says: "But bhe (the retailer) is neither, rquired nor authorized to collect the tax. ai a taxr fromn his customers." But Mr. Rice (stili, the saine Mr. Rice?) -gets us ail twisted in Our. thinking when b e approves a plan by, State street and other merchants "under which the tax is absorbed. to the. extent of charging no tax upon sales under- -25 cents." Presumably the tax on sales over 25 cents is te be collected from the purchaser. GRADUATION PARTY Miss jean Spanuth gave a gradua- tien garden party on Saturday eve- ning, J'une 17, at the home of ber parents, Mr. and Mrs. H. A. Span- uth of 229 Sixtb street. Forty-five guests were present. Dancing, games, and tbe showing-of talkitig and silent o.t thie party given tast, year buy Miss S panuith were shown. This party was. for some of the 'graduates f romi grammar school. STORM BRINIGS FIRE CALL A. fire scare at the home of, Mrs. Lillian D. Northam, 2247 Lake ave- niue, -at 3:45 o'clôck*Sunday morning, calied' the fire department out during the heavy storni then ragirig. Luck- ily no daniage was doue. The scare was caused by a short circuit. -Miss Marion McDonald, 1046 Mich- guest for four or five days Miss Mar- garet McCabe of Caledonia, N. Y., who stopped here on.,her way toOklahoma> wbereshe will spend the, summer. Sww waw Expert Repairing Watches, docks, jcwelry, silver.. ware, optical, beads reatruni. 1166 WILMETTE 4yvJU WILMETTE 1061, If1l Y W Oce Taste ItYou Il1 Have No Otiier! Dutch MMt ICE 1CREAM- Flavors inchleude, Banana, Toi.e, French Lembn, Chocolate Chip, Toasted Almond, Caramel Nut and Orange, Pineapple sud Lime Icer- quart .........O Continua*nt:for This W.ek Dutch Mill Home Made Can-dy A special olfer, ylour ownl selce. tion,- including Fruit Cogrdial, Greams, Orange Peel,$ Toif.., >and ail the other verieties. TWO- POUND $ l0 BOX ......... Elkay's Suoe.White Cleaner, 19c- FUNGI..REX d FUjt Spray, G27ldl $se aise .................2e Peeket Wateh waterbui89n Mi.sme.............. DtJTCH MILL Candy 1187 WILMETTE AVENUE Stores in Chicago, Evanstogu, Glenco., Lake Forest HAVE 'the 'SPARKLING WHITE TEETH youve.ý ALWAYS -WANTED. AVE. Hall1