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ma~5tice na I Ii btte nemicy £niVI Compensation payments for 1939 if they-are to get full 90 per cent credit offsets on Federal excise taxes. Employers who owe payments to the state at this time, Mr. McUa- mara explained, generally are those who eynployed eight or more per- sons during 20 weeks, in, either the calendar year 1938 or 1939, or em- ployers who. elect ed to pro tect their workers under the 'state job insur- ance iaw. Such employers are re- quired tô pay contributions amount- ing to 2.7 per cent of their entire pay rolig. 1teady t. Give Advice Mir. XfcNamara stat ed that any employing unit in doubt as to wheth- er or flot it. 18 subject to the M1inois Unemployment Compensation Act or contused about its rights and obliga- tions under the law should contiact him immediateiy. The district office of the tlnempioyment Compensation Division is located at 1033 Davis street, Evanston. The telephone number is ,University 3530. Under the Internai Revenue Code employers who are subject to both, the State law and Federal Unem- pioyment Compensation excise tax laws, may deduct fromn the Federal tax of 3 per cent an arnount eczual Proimptuiess Effects Savint Thus employers who pay ail of their 1939 obligations to the state be- fore the déadiine wiIi be permitted to deduct the 2;7 per cent contribu- tion paid to the state from the feder- ai 3 per cent Ievy and to give the Federal government only the differ- I ence between the two percentages --or three-tenths of one per cent in-j stead of 3 per cent.I Mr. McNamara emphauized, how- Leonard 2-North'. presideht D)avld Wi .lamsi. vice-président Hoar Bndail. recor:dlng:secretary Harod Roa, financiai secretary-treas- urer Berbard Ebblng, guide 0. D. Meredith. guard Mert Penniock. sergeant-at-arms Ben Ripple, two years;, Hlerman Woertz. oneyear-trustees. These mren are al mneat cutters and woirk on the North Shore. Ap- proximately 250 memberships dur- ing 1939 paid out .$338 for sick biene- fits,, and $100 for death benelits. ,Sehool for Cooks Newest En terpri se O0n the North Shore rOf interest to cooks - home.an professionai - cornes the announce- ment that the Blue IRibbon Schooi of Cookery conducted by S. S. Otis of Winnetka is open to any who are interested. Sessions started Monday and wilI continue weekly. Two types of classes are included, one for beginners who possess littie or no knowiedge of the art, and another for advanced students. The to strt wiUI. me Alarge range of subjects is here ant, contemplated, ranging from the gist, Swedish smnorgasbord and the coid re buffet through soups, meats, silads, fareo and iastly. sorne forms of pastry enti, ,work. and cakes. French patisserie, votei pulied ,sugar work, marzipan, puf Aj year paste, and the like will corne in for elor- consideration here if deslred. field studt A third class for prof essional or tion- paid cooks is contemplited if sufri- instit Ed Hess of Wilmette, is a free Style swimmer on the North- western utiversity. swimming team. Ed stv:ms in'both, the 50' and 100 yard dasiies and is the anchor man on the 100,yard re- Zay. HIts brother, Robert, is a former mern ber of the swirn- ming team. Announce Exams for Civil Service Posts The United 'States Civil Service commissiôn has announced an open competitive examination under thc title of junior professional assistant, at a salary of $2,00 a year, the pur- pose of which is to recruit young col- lege graduates for junior profession- ai and seientiflc positions in the Fed- [an, 1tei poîogist.sust x t i1e t ecýhnO)lo gist, 'e compl eted, a-4m, *àdnÉIn *taàhnh.1 nual Chicago Boat and Sports shIow will be held frorn February 3 to 11. According to Hubbard H. Erick- son, manager of-the show, the giant exposition of the great outdoors will be the iargest in. the history of the annuai eVent. Chief attraction! at the. show this year will be hundreds of water craft, ranging from forty-font cruisers to tiny kayaks. Park District Exchibit Of int éres t toMIlChicagoans will be the varied exhibi ts 'of the Chi- cago, Park district. ýThese will. in- clude dernonstrlations-- on how to m-ake boats, archery, equipmeht,,as weil as whatthe Chicago Park Dis- trict, is doing, in the .way of teaching .wood lore, carpentry and a host of other crafts. From four states, as well as fromn Onitario, 'Canada. will corne officiai representatives .with colorful exhib- it s to illustrate what those districtsR have to offer to summer vacation- ists. Minnesota will be represented by the 1 u1ùnyan Plâyground as- sociation. Ely Commercial club. Itasca County Resort Operators. ýMinnesota Arrowhead association and Minnesota Tourist Bureau. each with exhibits of ]ive game, mo- t ion pictures of flshing and hunting, and other attractions of the north woods. Michigan will be represented by the Michigan Tourist and Resort association; with Illinois officially represented by the Illinois Depart- ment of Conservation. of welI known resorts. in the north- ern lake region. From Canada will come the Kenora Board of Trade in Ontario as weli as representatives of Lloyd's Tourist Emporium. The show will be repiete with ai variety of competitive sports open to the public, such as casting, 'rifle and skeet shooting. golf driving and other sports associated with Spring, Sun-mer and Fa]]. The'latest in al types of sports equipment of especial interest to Midwesterners, will be .featured at the show. 1emPloy- Salle street, Ch tecor- maintains a Wi oeahLinden avenue. ýte, this est totîhe-hi of his S. La I WITH1 ilgrom] Gilbert Kg at 419 in Miami wi ice. .te mliss. ette is. ow Lravel serv*