on the income of an employee of a State, engaged n an essential govâ€" ernmental function, would enable the national government to interfere with the orderly operation of the 48 independent sovereign states. And employees. Day was a probate judge in the State of Massachusetts, and he sued to recover a federal tax on his salary. In the famous decision of Collector vs. Day the Supreme 101 North St. Johns Avenne In 1819, one: hundred nineteen years ago, the Supreme Court handâ€" ed down the famous decision of Mcâ€" Culloch vs. Maryland. A unanimous in the case of McCulloch vs. Maryâ€" exemption of income of government Capital is the decision of the United the case of "New York State Comminsioners vs O‘Keefe." It is w-â€":am’huhA-: % â€" ican jurisprudence and the science of democratic government it a unâ€" ion of 48 states. It merits discusâ€" sion as one of the most important decisions of our day, the true import and implieations of which only toâ€" morrow will reveal state could not tax notes issued by the Bank of the United States, that to permit it to do so would enable the states to interfere with the operâ€" ation of the Federal Government. The intergovernmental tax exempâ€" tions of government securities still stands, as a constitutional limitaâ€" tion on the taxing of the lhh-nlmm--n. Court declared that his salary was immuane from Federal taxation. there has grown a great body of confusing and complexing law as to what constitutes an "essential govâ€" ernmental funstion" so as to make the income of the employee engaged Once again the Supreme Court took the position that to permit the Federal Government to impose a tax That decision is still good This Week in Washington W ashingtor RHERE are more Ford cars in use today than any other make. And there are more Ford Vâ€"8s than any other 8â€"cylinder car. The 1939 Ford Vâ€"8 represents the broadest exâ€" perience in building cars any manufacturer ever had. You will find values in it far beyond what any other maker can put into a car at the low Ford price. Ford performance, traditional for a generation, has reached new heights in the 1939 Vâ€" 8. And now Ford style leadership is equally outstandâ€" ing. "The smartest cars on the road" is the way ownâ€" ersdescribetheir new Fords. Smartest in action. Smartâ€" est in appearance. Leaders, as they deserve to be. YT)Z! F O R D V +8 APRIL 18 FORD INVITATION MONTH! Your tford dealer invites you to drive America‘s most modern lowâ€"priced car. Make a date tor a new experience. by Railph E of the week a PURNELL & WILSON, Inc. APRIL 13. 1989 urch law The employees and the Federal Governâ€" â€"tbh’.n’:'uh_.h:- state employes, of course, the tax is nonâ€"discriminatory. Conâ€" trary to the popular conception, the amount of revenue the Federal Govâ€" ernment will derive from this source Court has set aside the doctrine of Collector vs. Day. <It has in effect decided that reciprocal tax immunâ€" ity of salaries of government emâ€" ployees is not necessary to preserve our dual system of government. salury as an employee of the Fedâ€" eral Government was immune from state taxation. Insofar as previous decisions of the Supreme Court were concerned, he was justified in his claim of immunity. But the court concluded such immunities were no longer justified and overruled its previous decisions on that point. James B. O‘Keefe is an examining attorney of the H.O.L.C. at a salary of $2,400 a year. As a resident of New York, that state sought to reâ€" quire him ‘to pay an income tax as required of all other residents of the state. Mr. O‘Keefe claimed his But far more important than the actual revenue derived by the deâ€" struction of this. reservoir of tax exâ€" emptions is the contribution which the recent decision of the Supreme Court makes in a simplification of our tax problems. ‘The matter of government salary exemptions has been & constant source of expensive litigation. No less than 300 pubâ€" experts estimate that léss than 15 million dollars will be obtained by the Federal Government being able to tax the 2,500,000 odd state and local employees heretofore exempt. years in dealing with this compliâ€" euldpoll:.. has Aithough co urt overruled a previous doctrine, in its decision last Monday it made it clear that the theory of dual sovereignty in our system of government must still be recognized. â€" That is no longer the law. In its a perticular work imumune from e taxation of the other governâ€" It is now possible for a state to Ignace Paderewski in "Moonlight Sonata" at Deerpath Theatre history. of America, the vh-.&hcubd.m‘ and endowed it with the title of the "Serious Seventies"â€"the man who invented bank holdups and introâ€" duced train robberiesâ€"has â€" been brought. to the screen st last in "Jesse Jumes," the 20th Century Fox Technicolor epic, starring Tyâ€" mh.;iudpm-uw and ing at the Deerpath theatreâ€"Thursâ€" day and Friday,â€" April_13 and 14. th theatre Setorday, April 18, path theatre , April 15, marks the first straight dramatic characterization for glamorous Glaâ€" dys Swarthout. Long heralded Tor her beauty and her operatic voice, Miss Swarthout now makes her bow hs“ulfl*flï¬ï¬ action, gunfire and romance that leaves no room for song. Playing Sunday, Monday and the Deerpath theatre, with Constance :-h “’nm light comedy role & vhieh::nflhwhpï¬r:-a. series of "rematerializations. Shearer becomes an obscure acroâ€" batic performer with a cheap vaudeâ€" ville troupe. Gable is a devilâ€"mayâ€" care hoofer on the midâ€"west cirâ€" cuit, who meets her in Omaha where they fall in love. Tuesday, April 16, 17 and 18 at the Deerpath theatre in a double feature program are "Idiot‘s Delight" and "Topper Takes a Trip." Hal Roach‘s hilarious screen comâ€" edy, "Topper Tuakes a Trip," sequel to "Topper," one of last year‘s bigâ€" gest laugh hits, opens on Sunday at rocketed to film fame with the reâ€" lease of his first picture, "Four Daughters," plays the starring role. Music such as has never been lLook at these FORD FRATVRLIS Norma Shearer and Clark Gable New flexible rellâ€"edge seat u'-'u.-.. soft t-cn:;o dramilc chock absorbers. ury car in the lowâ€"price feld. Sove: n e ime MYDRAULIC BAAKES â€" Eeoyâ€" Iinn A0 tï¬ * KB PREES3 Sonata," at the sem theaug phidey fasd Bttceter, oepts ong: Paderewski as the chief charmer. There have been more exciting films, but none more besutiful or so comâ€" pletely satisfying. Mme. Marie Kurenko in Program May 1st Emma Timm, Associate Matron; Peter Grimson, Jr., Associate P't tron; Ethel Stanger, Secretary; la MacArthur, Conductress; Jessic Campbell Chapter members who served as guests in Lake Forest Chapter on "Friends Night" Monâ€" day evening, April 10th, were Elsie Collt--w:::e?vu.lnnlhdnh as ames Thomson as i m ind Mrs. Dorothy Thomson served as chaplain April 11th at Grays Lake Zw&:. Thursday o eveâ€" ning, Apell 18th, _ ,Am-huu-hb auspices of the Friends :-vh- Committee (Quakers) for benefit of Central European mmumuz‘l-u un.m';:---u * Madame Kurenko, born in Siberia und educated in Moscow where she received within one year not only an LLD from the University but also upon graduation from the Mosâ€" cow Conservatory , the Gold Medal, the only woman in fifty years to win that award, is known in Ameriâ€" <a as the Russian Nightingale. She achieved unusual success in a recital this winter at the Civic Theater in Sororis Amicae Night to. Be Observed at Campbell Chapter Borcis Amicae night will be obâ€" served by Campbell Chapter O. E. S. on Wednesday evening April 19th at the Masonic Temple. ! Mrs. Effie Lange and Mr. Hugo Schneider â€"will serve as worthy maâ€" tron and worthy patron. . Elizaâ€" beth Clark will be guest of honor in the east. Others filling stations are: Edith® Ringdakt," Chayinin}" dyan ; Jean Sinclair, Marshall; Cladys Hawley, Jean Brace, Ruth; Ella Bleimehi, Limn: Swanson, ll:r"t F â€" Smith, _ Warder; â€" Norman Culver, Sentinel; Bessie Okel, Soloist; Ar. thur: Holands, Flagbearer. the worlds leading symphony orâ€" chestras under such conductors as Toscanini, Galbrilovitch and Kousseâ€" vitsky. Atwater Kent, General Moâ€" tors, Standard Oil and â€" General Electric have featured Mme, Kurenâ€" ko in their radio series. y A musical program has been planned to follow the meeting with songs by Jean Nichols and Ruth Rounsfull with Bud Jacobs at the piano, James Thomson will serve as asâ€" sociate patron at Wauconda Chapâ€" ter on April 19th. The American Friends Service Committee with its long history of assistance to the victims of war is the only nonâ€"conformist organizaâ€" tion -llond in present day Gerâ€" many. dministered â€" impartially and unselfishly their funds are beâ€" ing used now and will continue to be used to feed, clothe and rehabiliâ€" tate the hungry, homeless and perâ€" ton, Miss Dorothy Sears, and Mr. Charles Beal of Winnetks, Mrs. hwi-e;nybrd'n-uonlln. T,.° E. Quisenberry of Evanston. the w Clhi» ~. Among well known north shore people who are on the committee for the benefit concert are Mrs. Edâ€" win Kuh and Mrs. Carroll Binder of Highland Park, Mrs. Paul Seott Mowrer of Lake Forest, Mr. Carleâ€" ton Washburne, Mrs. Wm. B. Mou!â€" seid mt 12B "aitor he screen before is proâ€" Iguace Jan Paderewski, ‘amous piznist who stars Mub“k’l‘.â€" =," playing at Deerâ€" re Friday and Saturday, SELF SKIRT MARKER Chalk your hem the easy profesâ€" sional way. buibâ€"and mark an Just Highland Park the Creative Writing Group Features Manuscript Morning Class on day, April 20. The program open at 10 o‘clock at the Park Y. W.°C, A. Verse, whort stories, children‘s features, truvel uï¬d-.. 'Ilhunm.'h“* manuscripts auâ€" thors who have remained anonyâ€" mous during the previous class sesâ€" sion when all copy has been read by the group leader, Rowena Basâ€" tin. Next week‘s Press will give the complete program but Mrs. Benâ€" nett has already announced that scripts will be read by Mrs. V. T. Hackler, Miss Joan Goodman, Mrs. Emil Cedarborg, Mrs. Lewis Sinâ€" clair, Alice Westcott Marks, Miss Gladys Milham, Mrs. Lester Olson, Park will read a feature article reâ€" :;-du&-w‘hm through three generations chocolate mice. The days of the Chicago fire, behind the scenes in "Commuter" members who will be on the program include Mrs, Horâ€" ace Ferry of Lake Bluff who will read some of her amusing trailer stories Miss Mildred Fitzhugh of a large candy factory, a popular verse which has cheered many conâ€" valescents who received the unusual chocolate mice gift, are woven into Mrs.*Olesen‘s true feature story. "Writing as a Hobby" will be the subject of a short informal discusâ€" sion lead by Mrs. Prokol Jakion of Lake Forest. Other Class memâ€" bers who will show that the creaâ€" tive listener, as well as the producâ€" :dmt.hcnq}o:‘.mo:: dmucmm. Mrs. J. C. Morrison, Mrs. Theodore Osborn, and Mrs. Everett Fontaine. Memâ€" bers of the class and any visitors who find it convenient will lunch together at a local teas room to conâ€" tinue the discussion of methods, writing markets, and literary inâ€" Park and Ravinia A Manuser he public is RANDOLPH 9121 Dependuble Service > Since 1855 First Mortgages * Read The Wantâ€"Ads 111 W. WASHINGTON ST. LOWEST ‘TERMS ON NO RED TAPE â€" For. Prompt Action Call Phone Pickett, of Highland $4 «lft Work in The potatoss, well scrubbed, may be 'g-f"" x‘s Tender Extra Mild Cerâ€" l.ohdl-n.c.llwb it 3 or € small onions and a can of Ham a P Italienne, as well as the purcunt ob 4 sepmering Sea : + Li o a sINPLE ADDITIOHN dtâ€"take a thick ham ateak eut trom one of mAE iR C. m‘-ï¬'}& f -§§ E “a‘ the berry u §'-.:‘5'-?-2= § e e Sl4 the simpliaty of Te Faiges a Mn p ap t s datins it f PS P â€"M THE FIQGHT is ON! WILSONS SMOKED HAM A L‘ITALIENNE New Poratoss Nam a [ Italienne Graa wesaat SHoRTCAE mt tal is