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F IRESTONE Auti-Fr..,. gîve youthemout in radi- ator protection because it snswers .very. need - a per- marent auti-freez. at au un- hesrd .of lJwprice.- on. filE boseai l âtr - Vos': Iioil, Bway. Flaira freeIy Et .11 temn. pettres. F111 your i'adlator tp<Isy snd ave money. OnIy 82-65 per aloa. IMade la the mo.des I retame laboratorh. That is not, perhaps, the exact way it is stated on petitions to the gov- ernor, but that is what is meant when the question is under discussion. The thought on the.part, of the hoi pollol is' that we sbould 'not pay more th an. $10 per thousand on the value, of our real« estate. Let.u examine the matter. First, the matter, is constitutional. There is no-distinction bet ween kinds .of property for, the purpose of gen- eral taxation. In emnergencies, suçh as war, many things are .sanctioned. Back in 1918 sound legal opinion was to the effect that government bonds and, municipal.. securities which are reciprocally tax-exemnpt, could be taxed congressional act and that. such act in the emergency would probably be upheld by ,the Un ited States Supreme Court. But the real occasion did not, arise. Similarly*.to- day, -with our close approximation to. paternalism in manyr practical affairs, the federal governiment might be up- held in matte'rs whicl many peoplIe think. unconstitutional. But this is, hardly the viewpoint regarding state matters thtis far in our tax revolu-, tion. Witness the unconstitutionality of the flrst Illinois sales tax. Indeed, the backers of the one percent real. estate tax project contemplate a con- stitutional amendment ini order to work out the matter. Revenues Chief Item But' once sucb a movement as a constitutional convention be set o foot again, to labor through many de- lays, one 'of the chief, if not the chiief, of objectives doultless will be reven- ues. Before this we have seen the idea of an income tax thrown out be- cause it was to rein force, not serve as substitute for, other general taxes. It is hardly conceivable that the con- stitution be amended on the subject without a well-nigh complete change of point of view on taxation. as a whole, with sales tax, real and per- sonal taxes, income taxes and excises ahl thrown into the hopper for con-. sideration. From this angle, it would seem that the' argument now beingi A.',çTL liere are Sont.Figure. In the third of these articles we showed that the total outstanding- funded, debt of the taxing bodie in New Trier township amounted to.'$4,- 634,000. We estimagtedl the. average interest. at 4/,-~ percent. and the arnortizationi of: the 'debt at the samne rate, making a total of. about .9 per- cent of this amount. due and payable yearly, or .probably welh over.$40,000. The tax rate in the four. New Trier villageý commÜnities for 1931 were, re- spectively, Wilmette,: $5.68; Keil- Worth, $5.38; Winnetka , $5.41; Glen- coe, $6.21, or an average over the township villages of $5.67. The rates raised for.,the' schooh and high school are potentially $1,859,000, for the-fouri villages, $(35,000 and .,for the four parks, $237,000, or about $2,731I,000.. Ifi we deduct, the ý$400,000 debt. serv ice charges from this total it heaves about $2,331,000 to be 'raised on the basis of a one percent realty tax and some other rate on personalty and railroad' property. How About Scaling Dowu? For 1931 the total real estate as- sessed valuation was $62,070,000, but this was only 37 percent of the fair valuation, which was presuniably re- ported to the assessor at about $1(d8,- 000,000. It should be borne in mind that for years fair cash values have been scaled down. by ,certain percenut- ages so as nuot to present too large a valuation to be taxeci at the maxi- mum tax rates, pérmitted by law. If the real estate tax rate were limited 1 t.o one percent, what would be. the attitude of the county assessor to- ward this scaling down? Would the base line be only 37 percent of the real value or wouhd it be 100 percent?f If the latter, then one percent of $168,000,000 on this year's collections would. have produced theoretically I $1,680,000, compared with the $2,331,- t 000 we found wouhd have to be raised r by this and other taxes to provideP the sinews of government in New.i which is 37 percent of a full value* of $127,000,000. This amouint would in turn prôduce at the one percent rate only $,270,000, compared with the $1, 680,000 shown above, or an added deficit of $110,000, maki.ng a presump- tive total deficit of -$790,000. This would be a deficit compared. witbý present1 levies of more than- 34 per- cent. If this dilemmta should eventu- ate the schools would have a deficit of about $548,000, the villages about $200,000 and the Park, districts about. $42,000. - . _: - - . . I Drastic as this seems, we must bear in mind that taxes for the past four, years: are in, arreara igh as a total. of 90 percent of some c 1urrenit> yearly levies. Increase the foregoing deficits in proportion, then ask your, duly elected efficials what would hap- Pen tô education .and aIl formns of government service inyour commun- ity. Christian Science Churches "Adam and Fallen Man" wasthe subject of the lesson-sermon in ail Churches of Christ, Scientist, on Sun- day, November 5. The golden text was, "For if by one man 's offence death reigned by one.' much more they which receive abund- ance of grace and of the gift of righteousness shaîl reign in life by orne, Jesus Christ" (Romans 5 :17)., Amông the citations which coin- prised the lesson-sertuon was the fol- owing f rom the Bible: ',"Lo, this only. have 1 found, that God hath made muan upright" (Ecclesiastes 7:29). The lesson-sermion also included -t-hê-- following passages from the Christian Science textbook, "S c, i e, n c e and [lealth With Key to the Scriptures," by Mary Baker E ddy: "The great :ruth in the Science of being, that the real man was, is, and everý shall be perfect, is incontrovertibie; for if man s the image, reflection, of God, he is neither inverted nor. subverted, but WOODS Lindea Ave.,, soutit of Ggsgi. Pilon. Win*. lOmo the legislature cipal in amendi law. Certain ýl placed on. tax 'l %I-- .* v .-. jl t ,cL r4. q- ni wa:v s envas ueen responsible for ýw. nierged with Wilniette.) the costume and scene designing for Iisavy Cut Imnnt ail Goodmnan productions. With the deficit for ail the govern- e bodies ini the township at $380,- Mrs. Robert Law entertained two tables > or more, excluding debt services, of bridge at luncheon. Thursdày at her. ere would be a eut of over 16 per- ho=* 321 Kenilworth avenue, Kenil- nt in: the mcomne. of' ever, taxing wvor.