Wo THE J Member of The Associated Press The Associated Press is exclusively entitled to Che pise for publication of all news dispatches credited to it or not otherwise credited in this newspaper. State of the Union' : .j He (the president) hall from time' to time give to the congress information of the state of the union . . ." These are the precise words of " the constitution, in compliance with,, which '" President Roosevelt on "Thursday addressed the Tiew congress In joint session. Master of vocal .. expression that he is, the president always has a reason for the choice of every word. Though " the constitution says "state of the union" the . president said "state of the nation. Why? Per haps for the, casual reason that "nation" is a ommonly-used word whereas "union in that sense no longer is; but perhaps on the contrary, , for a deeper reason. For our part, we deem the distinction to be of such significance that we shall, except n d 1 r e c t quotation, stick to ("union." f The president's message was a report, not ex clusively to the congress but over its head to the people; arid it is our conviction that on no comparable past occasion have the people lis tened more intently nor-with keener realization of their identification with Hhe union and its state or probable fate. . r The state of the union the president told them in so many words, saving the aforemen tioned variation is good. J- In advance support of that appraisal, he cited ' these creditable achievements and favorable prospects: , j On the war fronts, we have stopped " the enemy's advance; we have shifted to the attack.' r -On the home front, we are producing more armament, munitions and war supplies than the entire axis , We have kept faith with our allies, both as to supply and as to our active share in the fighting.- m . " There is reasonable assurance' that by the - end of 1943 we shall be nearer to Berlin, Rome and Tokyo, than we were at its beginning. I The inventory included much more, and pre sented it in greater detail. There was the defi nite promise that we shall strike again though the. president said "next" by land in Europe, " and that despite the strengthened resistance, ; the enemy will be driven from his last beach head in Africa. i -But there were three other matters upon which the people expected, and received, a re-1 port. One had to do with government effici ency; specifically with' rationing and question-; naires and red tape. Justifiably we think, the president pointed to the difficulty of "doing big things for, the first time" and affirmed that in 7 the circumstances,' mistakes 1 were inevitable. ' Yet it was our impression that in this phase of his address the president was more than a little' apologetie-more apologetic than the volume - of criticism warranted, unless he was thinking of the election returns rather than direct criti cism of his administration. For a second point, the people were waiting to hear what he might say about "social gains" ; the more eagerly sinc it was known he had been advised against advocacy of further lib eral" reformSf Well, you know Mr. Roosevelt; and his Dutch antecedents. He just had to take -the dare but he didn't take it any farther than , necessary. i Third point was his attitude toward a po- , litical independent congress. In , the address there was not the slightest hint, either that : he intended to bend congress to his will or that I : he expected trouble from it. Encouraging was j his declaration , that in wartime the various blocs" should forego their political and eco- ' nomic differences"-assuming he meant all off them, including his own. For the rest, his atti- r tude was one of confidence that in the face of a task requiring the best efforts of all, there must be and will be harmony and cooperation. : In matters directly affecting progress toward victory, there had better be. Drinking Water and Floods ."Water, water everywhere, but not a drop to drink." If the paradox of the thirsty ship wrecked sailor's plight were not so familiar, the similar current misfortune of numerous Willamette valley communities . would seem more remarkable. ' i: Water in the basement, water ruining the .dining room furniture but not a 'drop fit to drink. Water systems out of commission, wheth er the source is the river, or a tributary, or even springs or wells. Turbid and unsafe river water in the mains; -pumping systems ruined or dismantled to avoid ruin. Salem though we knock gently on wood is an exception. No pumping system, except a small one serving one elevated area, to -; get out of commission. And the source free from contamination under any probable set of cir cumstances. A flood which might wash away too great a portion of that island in the North Santiam is conceivable but it would have to be a most exceptional flood. And considering the misfortunes of those neighbor cities, which attest that it seldom is possible to forestall I every possible calamity, such an occurrence would reflect no discredit upon the judgment of the engineers and city officials, who recom mended and -approved this Stayton Island source. - As it is, we have-a water supply not only satisfactory as to quality but, as events demonstrate, safe from flood damage when nearly - all others faiL Salem will long owe a debt of gratitude to those who devised raised hell, threatened to sue the government, but its water system and occasionally, as at this j . ne ot 00 mor oil and the government apparently moment, remember to be grateful partly com pensating them for the abuse they endured at the time the choice was made. , East's 0U Supply . , James F. Byrnes, the economic cently offered eastern oil and. the literally cold comfort of a "the best that can be hoped for of the present supply? to the eastern seaboard. The difficulty is purely one of Yet we-can foresee, and Honest already has foreseen and warned -of, an actual fourth full and me with two gallons and no proa ' shortage of petroleum some years hence. That . pects of oil for three or four days. I am leaving doesn't really stump us, for substitutes have. for Mr. Leary's office with a copy of the paper. Favor Sways Us; No fear Shall From First Statesman. March 28,. 1331- STATES3IAN PUBLISHING CO. CHARLES A. SPRAGUE, President Paol M<oa the past week's Said customer seemed un worried,. stabilizer, the next time ! gasoline users i prediction that i is maintenance ! trartation. , here have plenty Harold Ickes order more unta AwtT been devised and if they hadn't, Americans in due course would devise, therni "' - - ' ' ' ' i But it causes us to wonder -couldn't this "temporary shortage due to transportation diffi culties be solved at least in part by developing some of those substitutes? Perhaps it couldn't be done ciickly enough, and without prohibi tive expenditure of critical materials. On-the other hand, a suspicious soul could envisage resistance from the oil companies. : Neivs Behind the News By PAUL MALLON - , WASHINGTON, Jan. 6 The outgoing Mr. Leon - Henderson and the remaining fuel oil rationera h ve not the slightest idea what they have done to the average individual home owner. Their statements before the senate oil-gas com mittee rang the same old notes about "not being tough enough," "people not cooperat ing, and "stronger rationing to come. They are all good, genial, conscientious men, but they are thinking in terms of national supplies, area quotas, and soul less statistics. They simply do not understand the human problems they have put on the average man. -' Personal case histories are scarce. No one furnishes them in the debate. But I will tell mine and prove" it with documentary, evidence, if it wilU bring these officials any nearer a realiza tion of the human problem in which they have involved the nation. : r i f It is an average case, not nearly as bad as many but it shows such a condition of confusion and misunderstanding as almost to defy solution. I spent some hours filling out their long blanks and measuring the square footage of each room of my house last fall. "OPA announcements said, they intended to allot two-thirds as much oO this year as last. Their publicity men gave out fancy stories about how Mr. Henderson's smart young men had work ed out a complex . formula based on weather for the' last ten years so everyone would get his proper share. . - . . s But when my coupons .came back, the cut was 50 per cent. My last year's bills showed consump tion of 4325 gallons in the mildest Washington winter of a decade, but my allocation was 2200 gallons for what is proving to be the worst winter in the same period. Right there, I found Mr. Henderson's smart young men were not smart for me. Instead of measuring cubic footage of rooms, as every heating man does when installing a furnace, they measure floor space only. The people in our neighborhood with low ceil ings, in some cases, got more oil than they needed, whereas the man with high ceilings did not get enough to run the winter at any temperature. Studio living rooms, with two story ceilings, left some dwellers with a pittance. . My oij dealer informed me there was no use going to the rationing board even today.. It was a madhouse. As late as this, it had not been able to allocate coupons to all the people,' so there was no need to seek reconsideration. Clerks had large ly volunteered, were untrained and the average of mistakes was high. ., Luckily, I had a vacation in - December, so I closed the house for a month and went away to USA the heat of others. Coming back, I felt com forted by announcements from OPA that all Wash ington dealers had enough oil, although I could hardly reconcile this with the news in the same paper that the British embassy had no heat for several days. . f My dealer thereupon informed me the value of my coupons had been cut 10 per cent and anyway he would have no oil for "three or four days," al though there were only ten gallons in my tank. The only other oil dealer in town had plenty, but OPA had issued a regulation preventing him from serving any except his old customers. The govern ment had prevented him from serving me.' There I learned the problem of the oil dealer was worse than mine. Less than one-fifth of his drivers generally showed un, on Monday, because increased pay allowed them to take more time off without losing salary. OPA had descended upon" them with new reg-, illations requiring detailed daily reports of mileage, gasoline, tire life, hours driven, concerning each truck, and it was almost impossible for the dealer to answer the telephone, much less to maintain an orderly business.' So I closed off all except a couple of rooms in the house, waiting until I reach the last gallon of OH before seeking other shelter, although all hotels, apartments, and boarding houses in this locality are filled to overflowing. , . , Even then, as I waited, the afternoon editions carried government warnings urging more con version to . coal and threatened dire consequences unless apartment houses did so. I became acquaint ed with the "conversion to coal" song of Mr. Ickes last year when I tried to convert my furnace. My furnace dealer informed me: "Oh, that's just bunk the government Is. handing : out You would have to get a whole new furnace and no furnaces have . been manufactured. We simply cannot get them, or even get conversion grates."--. ' , : ;, h: -. .v. 'mi His desk now is stacked two feet ; high with . emergency orders for heating repair in homes ' where furnaces consumed the last drop of oil and blew out. A radiator in the home of one of his customers blew out the wall under such circum- Stances.- - -. - . . r went to the rationing board and : This is the story of my community, and this la my personal experience, briefly told, but dramatiz ing a situation of greater seriousness in every com- munity In the land. I do not mind particularly, but see an announcement by a govern ment official telling me not to use too much fuel oil, I am going to take the newspaper that carries it right down to his office and make him eat it' . PS The late afternoon ; editions have Just ar rived with an announcement from the local fuel director, Mr. Whitney Leary, stating fuel dealers of oU and warning people not to . their, tank eetN down tA r- KSUO CaiOATISM KO i-j- Rim "b shtn.-- . r s TjOO News ! Brief. - T:0S Rise H Shine. i, 7 as Ob the farm front. - - ItaoNm. - - v . 1:45 Your Gospel Pragma, -i S.O-Rhythm rive, . . S 30 News BrevtUea. : S3SGMtfca Melodies,' . tJW Paxtot 's CaO. :1S Bawanaa Screnaders. '- t JO Popular Musis. ts John Kirby's Orchestra. ' IS jDO World in Rvts-v. . 10:05 Gale GuUIermo. 10 -M Put Friday and Evelyn Trent. 11:0ft Maxine Buren. Women's Xdit -. or for The Statesman. 11 JS Tour Notes. r 1130 Hits of Yesteryear. . UM Organatirl - 11:15 News. 11-J0 HUIybUty aerenade. -:U3S Willamette Valley Onteloaa, 1M-lAim and Abner. ( las RoUo Rudson's Orchestra, ' 130 Milady's Melodies. l.HS Spotlight oa RhyUua. S0 Islo of Paradise. ' SaS US Nary. - - ' a 30 State Safety Program. : 39 Broadway Band Waeoau , S .-00 Old Opera House, i 440 Singing Saxophones. : 45 News. 430 Teatime Tunes. SHtO Madiaoa Sincere. 5:15 Let's Reminisce. S30 Golden Melodies. AO News. US War Commentary. S30 Symphonic 8w1n tao-Mtwi in Brief. : T 45 Clyde Lucas Orchestra, V 30 Willamette Valley Opinions. : . T 50 Gay lord Carter. SKW War Fronts n ReTiew. :10 Teddy Powell. S 30 Treasury star Parade.. S 5 Modern Choir. , AO Mews. . . :15 Deeds Without Words, 30 Guest Night. 10:00 Let's Dance. 10 30 News. : 105 Chuck Foster's Orchestra. 11 0 Islanders. 1130 News. ... KALE BCBS FaUDAT 1S3SKS, 30 Good Morninf Club. t News. T-.15 Happy Johnny. T30 Memory Timekeeper. S. -00 Breakfast CluO S30 News. :4 Whafs New. SAO Boake Carter. as Woman's Side of the News. 30 This and That. 10:00 News. 10:15 TB A. 1030 News. -1035 Strictly Personal. 10. -45 Buyer's Parade. 11 AO Cedric Foster 11:15 Baron Elliott Orchestra. 1130 Concert Gems. 11 :45 Luncheon Concert. 12:25 On the Farm Front. IS 30 News. 12:45 Philadelphia Symphony. 1:15 PT A. 1:45 East-West Football Game. 130 A Man With A Band. 1 AO Sheila Carter. 2:15 Newsreel Theatre. 2 :45 Northwest - News. SAO Phillip Keyne-Gordoaw ' 320 Hello Again. 3:45 Bill Hay. Bible. 4 AO Fulton Lewis. 4:15 Johnson Family. 430 News. 4.-45 Echoes 8:15 They're the Barrys. 830 The Cisco Kid. CAO Gabriel Heatter. - sas Movie Parade. 6:30 Candle Light and Silver. 7 AO Harrison Wood. 7:13 Art Kasael Orchestra. 730 Lone Ranger. 8.-00 Memory Lane. 8:30 Music Without Words. . 8:45 You Cant Do Business With Hitler. AO News. . :15 Speaking of Sports ' 30 John B. Hughes. :45 Fulton Lewis. Jr. 10 AO Soldiers of the Press. 10:15 -TBA. 1030 News. 10:45 Hal Grayson Orchestra. 11. -00 Herbie Holmes Orchestra. 1130 Jan Garber Orchestra. , i : KEX NBC FRTOAV UN Ke. 4:00 Momenta of Melody. 4:15 National ram and Home. :45 Western Agriculture. 7 00 Smilin Ed McConneU 7A5 Home Demonstration Agent. 7:15 Music of Vienna. 7:45 Gene and Glenn. AO Breakfast Club. :4S Keep Fit Club With Patty Jean -AO Meet Your Neighbor. : IS Woman's World. :30 Breakfast -mX SardTs. 10 AO Baukhage - Talking. 10:15 Souvenirs 1020 Andy - and Virginia. 1030 The Great Melody. 11 AO Breakfast Club., 11:15 Current Events. 1130-rJames G. MacDonald. 11:45 Keep Fit Club With Patty Jean. 13:00 News Headltnes and Highlights 13:15 The Three Rs. ' 1330 Between the Bookends. 13:45 News Headlines and Highlghts 1 AO Club Matinee. 1:55 News. 3 AO Hollywood NewsgirL 3:15 Clancy Calling. 2:45 Little Jack . Little. 355 News. 3 AO Charles Runyan. 3:15 Kneass With the News. 330 Earl Wrightson. 3:45 Pages of Melody. 4 AO Scramble 430 Excursions in Science. 4:45 News. AO Don Wlnslow. 5:15 Sea Hound. 5 30 Jack Armstrong. 5:45 Captain Midnight. .6 AO Hop Harrigan. 8:15 Mews. -830 Spotlight Bands. " 835 Grade Fields, 7 AO Meet Your Navy 730 Your Income Tax. 7:45 Men- Machines and Victory. SAO Ear Godwin. News. 8:15 Dinah Shore. 8:30 Gang Busters AO Your Mayor Speaks. 8:15 Sherman's Ballroom Orch. :S0 News Headlines and Highlights 9-45 Down Memonr Lane. 10:15 Deep River Boys. . 10:30 Broadway Bandwagon. 10:45 Dance Hour. 11:00 This Moving World. 11:19 Organ Concert. Interpreting the War News By KIRKE L. SIMPSON Wide World War Analyst for The Statesman If a monster j Japanese ' am phibious exhibition against New Guinea, - Guadalcanal , or some other point is assembling, as Australian reports have it, it is doing so under trying condi-L tions. - 4 ' Rabaul, in New Britain, is said; to be the nerve- center of the enemy mobilization, , although shipping for the expedition Is reported widely dispersed to avoid air detection. Within a few hours after publication of the , report in "Australia, MacArth ur's bombers were on the job! over Rabaul for the sixth time in SO days. They bagged an es timated 50,000 tons of Nippon-i ese troop and cargo space and brought to 21 the number of: ships sunk or wrecked In that area in the half dozen bomber, sweeps. - That does not necessarily for- ; bid a new Japanese effort tore4 trieve lost ground or strengthen defensive outposts on the Solomons-New Guinea-Timor peri-, meter. However, it stoutly sup ports Secretary Knox's state ment that Japanese , doings in the Rabaul area are being scout- ed regularly by the Afflericans. A followup bombardment of the enemy's Munda airfield on New Georgia by units of an Am erican surface task force tended . 1 These' eefeedatee " are eeppBed fcy the respective et ansae. - avay van Hons aeied byjteteaere aae emaaxes made by the statteas wtt at aetiee te this aewspapee. AB raale staUses aaay be est frees Che air at any staae ta the taeerests mt eatloeaJ def eeee. U:30 War News Roundut. ; t 1 -.w BIOtM CBS FMDAT 848 Ka, AO Nortnwest Farm Reporter..' : 8:15 Breakfast Bulletin. ... 830 Texas Rangers;. j; ., - , a-45 Vastory tront.. j ? 7A0 Koin Klocic. k T US Wake Up News, it, . . " -730 Dick Joy. News. . 7:45 Nelson Pringle. News. SAO Consumer News, v 8:18 Valiant Lady. i. 830Stories America Loves. 1 845 Aunty Jenny ' v AOy-Kat Smiuv Speaks. , -a:lS-Bg Sister. - ' , 30 Romance Of Helea Trent, : HS Our Gal Sunday. 10 AO Life Can Be BeauUfuJL 1:15 Ma Perkins. 1030 Vie and Sade. , 10.-45 The Goldbergs - 11 AO Young Dr Maleae. 11:15 Joyce Jordan. m - - v ' 1130 We Love and Leara, 113 News. w. 13 AO Columbia Ensemble. -13 J5 Bob Andersen. - . 1330 William Winter. News. -13.-45 Bachelor's Children. 1 AO Galen Drake. 1 US Old Chishobn iTral. ml ' 1 30 American School of the Air. SAO Newspaper of the Air. 330 St. Louis Matinee. 3:45 Ben Bernie. i SAO Meet Mr. EmmeL 3:15 Today at the Duncans. 330 Keep Workin-. Keep Singing. ! 3:45 News, ' ; 4 AO Milton Charles. S i 4 as Sam Hayes. 430 Easy Aces, 4:4 Mr. Keen. Tracer. AO Martha Mears. 30 Harry FTannery. Mews. 45 News, 835 CecU Brown. News.' AO Leon F. Drews. :15 Dance Band. 30 That Brewster Boy. 7 AO Camel Caravan, 7:45 Bobby Tucker. AO Amos n Andy. , 8:15 Secret Weapon. 8 30 Playhouse. AO Kate Smith. . 35 Adventures of the Thin Man. 10 AO Five Star Final. 10:15 Wartime Women. 1030 Air-Co. 1030 World Today. 10:45 The Marines Have Landed. 11 AO Les Hite Orchestra, 1130 Manny Strand Orch. 1135 News. 13 AO to AO a.m. Musie and Mews. - KGW NBC nODAT-42 Ke. v 4 AO Dawn Patrol. AO Everything Goes. 30 News Parade. 635 Latxw News. 7 AO News Headlines and Highlights 7:15 Aunt Jemima, 730 News Parade. 730 Reveille Koundup. 75 Sam Hayes. . SAO Stars of Today. 8:15 James Abbe. News 830 House Dividid. S:4S David Harum. AO The O'Neills. :15 Everything Goes. 45 Kneass with the News. . 10 AO Benny Walker's Kitchen. 10:15 US Marine Band. 1030 Homekeeper's Calendar. 10:45 Dr. Kate. 11 AO Light of the World. , 11:15 Lonely Women. 11:30 The Guiding Light, 11 45 Betty ; Crocker. 12 AO Story of Mary Marlin. 13:15 Ma Perkins. 1230 Pepper Young's family. 13:45 Right to Happiness. 1 AO Backstage Wife. 1:15 Stella Dallas. 130 Lorenzo Jones.' 1:45 Young Widder Brown. I AO When A Girl Marries. 3:15 Portia races Life. 330 Just Plain Bill. 345 Front Page FarreB, SAO Road of Life. ; . Today 's Garden By LIIXJE Li. MADSEN - Mrs. I T. R. writes that she and her husband have taken a small new place for the duration. The lawn has been planted but mere are no shrubs or flowers around it. She writes that she doesn't want to put in perman ent expensive plantings ' but would like some color next sum mer as she has always 'had a nice garden around her old home. She wants to know what to do with out too much expense. 1 Answer: Annuals would prob ably be the best solution. Of course she could purchase some of the smaller, cheaper shrubs, many of which give good results the first year. Or perhaps the owner would be willing to add a few to improve the home. But annuals will give .color, can be had cheaply and produce at once.: As soon as the ground is warm enough purchase plants of nicitiana, marigolds, petunias, snapdragons, calendulas, zinnias all the well known varieties. If seeds are to be used, plant them in flats .this month. In setting them out, remember better re- . suits are had by mass colors, ra ther than by planting singly. For instance; a bed of the canary bird or the Indian summer snapdragons : ,-or if planted in borders, group the same varie ties together. to show that American sea . as well as air patrols -are widely and aggressively on the alert. If a mass Japanese sailing from the Rabaul region . is impending, it is confronted . with ' .the grim menace ' of : American air and surface attack along the way. It could bring a sea-air fight even more decisive than, the Midway , battle which changed the face of the war in the Pacific. , The logic: of the situation for the Japanese ' points primarily 'toward defensive. rather than - offensive ; maneuvering in the southwest Pacific. The ' allied threat against! that vulnerable corner Of the Nipponese r con quest sphere is real and grow ing. ' ; . ( j- . . It is written in the Pacific at trition figures which President Roosevelt t so sharphly empha-' sized to the new congress in his hopeful review of the war on all . fronts. Naval, cargo and, above au, air losses of the Japanese J since Pearl Harbor warrant Mr. ' Roosevelt's dictum that "the pe riod of our defensive attrition in the Pacific is passing. 'Now our aim is to force the - Japanese to fight,", he added. Last year, we stopped them. This year we Intend to advance." , s:!S Vie Bade, , ' 830 Snow Village. . S 5 Judy and iane. , ; -... - , . ; 40-News. r . 4 US News of the World. , 4 ao-yrne Personality Hour. . S:lS-iNews. - , 30 Navy diata. .. , ,-. 4S-y tne Way. 8 .00 Walta Time, 8 30 Plantation Party. , 70 People Are runny. f, T 30 Tommy Rlggs and Betty JM. J0 Fred Waring Pleasure Time. K :1S News.,. - .-00 Talent Time. - -r. 8:30 Treasury Song Parade. 10:00 News jrUafaea. 10:15 Labor News. - 1030 Moonlight Sonata. - 109 St. rrancla Hotel Orchestra. K; v 11 :00 Vour Home Town News, v ,; t, 11:10 Musical Interlude. . ' 11 :is Hotel BUtmore Onmestra. - 1130 War News Roundup. " 12A0-S am Swing Shift. , K0AC-TXJDAT-M KM. ' AO Musie, - . . , . " 10:00 News IT" ' 18:18 The Homemaksrs Hour. . 11-00 School of the Air. 11 30 Musie of Beethoven. 18:00 United Press News. ' U:l Farm Hour. -. 1:00 ravorite Classics, - 130 Variety Time, 15 Concert HaU. m . 5 0 Chib Women's Half Hour. v 830 Memory Book o Music 8:00 News. . , S:18 Amerteaa Legioe, Atudliary. 830 Orchestral Gems.. Saa-News . - 430 Marvel of VWoa. 30 Private Pete Presents, :1S On the Campuses. - 30 Evening Vesper Berrleew - ; 85 "ITs Oregon's War." :1 Newfc 30 Farm Hour. T30 Eyes Aloft, 30 The Timber Wolves, . :! Concert HalL 30 Our Hidden Enemy. :1S Music of the Masters. 5 News. - 1030-ISjOO Musie. Your Federal Income Tan : . ' NO. THE , VICTORY TAX The victory tax is a temporary in come tax, additional to the' revenue act of 1942. It is payable upon income for the year 1943; consequently tax-payers will find no reference to it in the in come tax returns for the year 1942 which are now being sent out by collectors of internal re-; venue. However, payments on I account of victory tax will be made currently, by deductions, : or "withholding" from wage payments made after December; 31, 1942. The amounts of the . payments are required to be de ducted by the employer, and re-' mitted quarterly to the collector of internal revenue. When the tax-payer makes his income; and victory tax return for the year ; 1943 (due in 1944) he will show in his return the amount that! has been withheld by his em ployer and claim credit for this amount in his return. The amount withheld by- thev employer Is 5 per cent of each wage payment in excess of the withholding deduction " Is an exemption from tax on the first $824 of "victory tax net income" j for the year, or the proportionate amount corresponding to' the pay - roll period. Thus, for an employee paid weekly, the amount withheld on account of victory tax is 5 per cent of the amount of the wage payment in excess of $12. A table of ap- ' proximate amounts may be used by employers for computing, this : deduction. For example,- the ta- ; ble provides that on weekly wage payments over $12 and not over 5 $16. the amount withheld is 10 cents, and on weekly wage pay ments over $16 and not over ' $20 the amount withheld is 30 : cents. Corresponding amounts are withheld for wage payments of other amounts and for other ; pay-roll periods. The amount withheld is com- , puted upon the total remunera- tion f the employee for the '.I period (in excess of the with- ? holding deduction), including i remuneration in form other than ; cash. Thus, if board and lodging ; are part Of the employee's re- muneration, the cash value of , the board and lodging must be r included in computing the ; amount to be withheld. i Employers are required to fur- j nish employees a 'Statement of victory tax withheld. These " statements are not furnished with ' each wage payment but are made for the calendar year, or j for the period of employment during the calendar year. If an ' employee is employed until the ena oi- me year, to staiemenc a .a at.. - -a " aa a 1 must ne rurnisnea oy January i 31, 1944; If the employment cea ses during the year, then the statement must be furnished within 30 days from : the time of the last payment of wages. As the statements will be evi dence in substantiation of an employee's claim for credit for victory tax withheld, they should be carefully preserved by the recipient , . - . - '. BOQUII'S ' Optometrists - Opticians Court and. liberty Streets KZembers of Better .-.;-. .-f I l ' it 1 " By rr.ATtKNCS BUDINGTON Chapter XI continued. As the taxi got under way she . iaw her acqualntancei "the Ueu-; tenant - of . dtectives, striding . purposefully ; toward the -,i en trance of the apartment house. - She i considered very briefly the expedient of going back to face the fact,! but discarded the Idea at once i. . . Nothing must . prevent her from appearing in the Golden Blend 5irl contest ; -The police would not find her at home, but; they would know where to look for her. It was m matter of public knowledge that : she would be among the model ;. competinr ti the Chamberlain-- ; Towers. The police would, come. . Wen, . let, them come. y-ih The taxi left Darnley at the : entrance to the great hotel and she was not unconscious of the glances that followed her as she walked to the elevators leading 1 to the ballroom, She was early, , but that did not matter. ' Approaching .the! ballroom, ; Darnley heard her name spoken, and, turning, saw Chico Sanson on the stairs. ' '.; 1 She paused and smiled. Wfll . you wish me good luck, Chico?" i "You know! you have my best " wishes; Darnley.' ! ' . ? "I know." she said. He was staring at her, not with admiration, but with something like horror. kod Lord!' he said in a choked voice. "What is it, Chico?" j "That coat!" -Confidentially," ihsv said- '. "This coat was stolen. And the police are looking for it." : , i "Darnley!" I j "No, Chico, I didn't steal it." .' "I don't understand.. How come you are wearing It?" ' I "I don't understand fully eith- -er. But I had to wear it It was the only way I could be here to- - ' night to compete. I am turning it over to the police as soon as I can.- ' -i..-: ! "But they know "you have it? They are coming here?" ; "Probably." i "Have you thought," Sanson asked gravely, "of what that ; mean to me and to this contest? . A competitor i f o r the Golden -Blend Girl award arrested for theft! Perhaps the winner of it . Involved ia a. scandal!" H com pressed his lips. "Tm afraid. Darnley, I can't let .you: com- pete. I'm afraid I must ask you to gcr-away." '" : " ' j r-'- v. "I thought this was a land," she said bitterly, "where every one's innocence was presumed until guilt war proven. Grand-! pa Carfax told toe so. Have you thought of the results to me if I am refused the right to appear tonight?'"" 'y':y--fi : "Darnley, Darnley cant you see? I must protect." ; "Is business the highest law? What about the finer law, Chico," that commands us all to protect the Innocent? I assure you I will be able to prove I did . not Safety Valvov Letters from Statesman -Readers - .- ' - i; ' ' - ' POST-WATC DO'S AND DONETS To the Editor: For at least ten years, the United Nations should hold and treat Italy Germany and Japan as outlaw 1 nations of the lowest type of gorillas, bar- oarians and most barbarous imps of hell of all tvoes and timM All three are no less; venomous than the most poisonous of scor pions. : B And, as payment for their das tardly torturing and mistreat ment of prisoners of war, all of men possessions should be tak en away from them, and all un desirables should be deported ana never oe anowed to re-en ter or, their subjects be allowed lot enter for this period. And all three should be made to pay back every cent of financial aid given or loaned them during this war and their home lands reduced al most to ashes. Set them back for ai least loo years. Don't take u or listen a any more "Excuse it nlease" w " v -n, a am so sorry. It. was a mis- taxe," etc, etc Dont listen to iucit smooui or gioasy, venomous lies as polished, polite shame fronts, t Yet some might say Turn the other cheek?" I would like to ask, is there a sane human be ing that if bit on one cheek by a rabid dog, would turn the oth er cheek to that same; dog? No. i; A. L. CLARK,. . ! : ' t r- Salem, Ore. "wi'Ti'iimI Em e. from DEI JWJ.7S Eye health is t important! Start this year right with better vision let our registered optometrist prescribe the correct : glasses for you, - Buy on convenient j credit iJtnfli t Vision Institute J1 KELLAND steal this coat or anything else verl" ; Sanson seemed lost in deep, worried thought Suddenly he declared, "Well, Darnley, de- spite cop or robbers, you com pete tonight That's that!" 1 Thank you, Chico," she said imply. ; nd passed Into her dressing room. . She hung the - sable coat on the rack and sat before a dress- ing table. Other girls arrived, , and the room became noisy with conversation. Several of her ri- 1 vals seemed dangerously beau tiful. They made her conscious that to be declared the most beautiful model in New York re quired something more than or dinary good looks. ? f ' A man in evening dress rapped and entered. He held a list in his hand. There are forty girls, in-1 hi competition,", he said. "You are to appear In groups of ten for the preliminary Judg ing. : From r each group of ten, two will be selected. . In the sem ifinals there will be two group of four, from each of which one will be picked by the Judge to appear in the finals.". He read a list of names. "These young ladles will appear in the first group. Please be ready to step -upon th . fl30 promptly." ' Darnley name was In the third group. At last .she stood ready, off-stage, to make r her entrance with her section, and could hear the applause from the audience as it greeted the winners of the preceding sec- tion. An - attendant motioned v them on, and Darnley followed the5 girl before her out upon the stage and before the footlights. She looked down upon an area of. white faces, vaguely visible , through the glare of light In line the group walked slowly be fore the Judges; then each girl was required to step from line and to walk back and forth across the stage, exhibiting her self to audience and Judges. : " Some contestants chose to make use of the artificial, un dulating slink of the 1 trained . mannequin. Darnley, when her turn came, -did not do so. She. 1 walked as she believed an in- ; telligent girl of good taste would - carry herself, not proudly, not with ' exaggerated . movement, but with an effort , to be na tural, unself -conscious. She re assumed her place in formation, and the ten i stood : while the Judges conferred. One of these stepped . forward and took a dark-haired girl from the other end of the line and led her for ward. He 'turned arid walked to Darnley, taking her hand and leading her. to stand beside the first selection. The room roar ed its applause. : .i . ; It was not with a feeling of elation but of relief that Darn ley realized she had surmount ed the first barrier. She could look, now, down into the aud ience with greater serenity. Faces ceaseti to be blurs and be came human. It was not pleas ' ant ! to recognize Lacey ; Gone In the fifth row. It was with distinct distaste that she was Elaine Sanson. But and she felt a pang, of disappointment she could not make out the untidy hair or boyish . face of Clyde Farrish. (To Be Continued) b Sices oi A I n Timwmv. 1 k a-ki-WaaJii ' ' . lllf I I f II iff tt I 11 II A PjrtfcUy cut diamor thT . , areater value SIiJ?imon- Brown's di amond experts will Points to hVir, -"n"?"! your diamond. t It Pays to Buy '-at Hrowns . -wgte Style b2trLuHful 4tion 5 ree dazzling dia mond In - J . . a mountirTg-7"5 184 1 North Liberty Et and OpUciana tl-TT rrr rr I