Uclans Suffer Four Costly Injuries Coach Bert LaBrucherie yes terday sent his UCLA Bruins through a hard workout designed to eliminate weaknesses which helped Northwestern defeat his team last Saturday. The Coast champ UCLAN’s took it on the nose in more ways than one during Saturday’s setback as Gene Rowland, A1 Hoisch, Don Paul and Jerry Shipkey, all are on the injured list. Rowland, Hoisch, and Shipkey comprise three-fourths of the Bruin start ing backfield, while Paul last sea son was an all-coast center. LaBrucherie’s lads make their Pacific Coast conference debut a gainst the Oregon Webfoots next Saturday at the Coliseum. Al though the Oregonians will be the underdog the Bruins are not tak ing the contest lightly. Bike Ride Slated Any girt who likes to bicycle ride can take part in the “bike hike” sponsored by the Outing club Saturday, October 11. Equip ment needed includes a bicycle, sack lunch, and a bed roll. Bicy cles may be rented. The excursion will strat at 1 p.m. Saturday in front of Gerlinger hall' and the return is scheduled for early Sun day morning. Dress is according to the weather. All interested should sign up on the bulletin board in the locker room in Ger linger hall. Sales Tax (Continued from pane one) each tax selects a different group of victims. The fault of Oregon’s present tax laws is that, in adverse times, all taxes seek out the same victims. The sales tax promises to spread the burdens over a wider base.” Tax Course Upward It is not important under pre sent inflationary conditions, stated Crumbaker, whether the sales tax will lower taxes or not, since the cours of all taxes is upward; but if passage of the sales tax will prevent or limit the rise in other taxes, its effects will closely re semble a reduction. "And there can be no dispute that the sales tax will make un necessary a levy of other taxes for the same purposes,” he said. “De leat of the sales tax will not de crease future taxes - it will merely insure more equitable distribu tion of such additional taxes as will inevitably be levied.” To Add Supporters “If history repeats itself and perfection of the tax structure is i ! Start The New Term j Right For Campus Photos Use PHOTOGRAPHIC EQUIPMENT from COBURN FILM SHOP 698 Willamette Phone 535 deferred as it has been in the past, there is merit in spreading the ‘badness’ of our imperfect struc ture over a wider base,” Dr. Crumbaker commented. The sales tax will add to the number of supporters of govern ment activities, he said', “and it is not a bad idea to have as many Oregonians as possible conscious of the discomforts of working to support state activities.” "The sales tax is a vital part of a tax program to relieve the rich,” Dr. Ellis said. "In the first place, the community property law saVed the upper bracket $2,000,000 in state income tax. Why did they throw that away?” Dr. Ellis also explained that on the basis of the amount of in come Oregon people earned in 1946 income tax this year will bring in $10,000,000 more than the state tax commission conservatively es timated from that source. Expenses Same “The sales tax doesn’t provide money to reduce county, city or school expenses. Money for these has to be especially voted for. But it will relieve property holders, and they are the ones who can af ford to pay,” Dr. Ellis commented. If the gales tax is defeated, a re duction of exemptions on income tax has already been provided for, Dr. Ellis said. If the bill does go through, he continued, the next step will be to eliminate the food exemption. The sales tax bill places an un fair -»and costly burden on busi ness, maintained Dr. Ellis. “Busi nessmen must pay their own cost of collecting, and must keep sep arate accounts for the tax com mission. Every third month they must report their taxable sales to the commission, and this repost must be in by the tenth of the month. For small concerns, this will mean putting aside all their monthly business to prepare the report.” Some Questions Dr. Ellis emphacized that the law does not indicate clearly what shall be considered “retail sales.” “What about grain sold to the far mer?” he asked. “The Grange will decide it is not a retail sale, if we are to judge from the ex periences of other states, but the tax sommission will decide it is retail. In this and similar situa tions, law suit will follow law suit. The businessman will always be the defendant.” The sales tax will further com plicate government accounts, said the economist. “It will provide moi'e funds with which to fill lieves that the method of “pigeon pigeonholes,” said iCilis who be holing” funds, this is, appropriat ing specific sums for one purpose only, is a rigid system that en courages extravagent spending. Dr. Ellis said that enforcing the sales tax will take sustained vigi lance on the part of officials. He. quoted the statement of an author ity on the sales tax enacted by New York City: “It is the most difficult and perplexing statute we have ever tried to administer.” NOT JUST STUF ». FED ANIMALS... .. BUT REAL LIVE ANIMALS FROM Oregon Trail Pet Corral 35 W. 11th Phone 3284 PHILIP MORRIS I is so much I better to smoke! I PHILIP MORRIS offers the smoker att Sis 1 henefit found in no other cigarette. 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