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INCOME SURTAX RATE TABULATED] Payment Starts on Flgures Above $6,000, Basis Going Up According to Bracket. ‘This is the last res articles writ- for ssociated Press by David Burnet. Sifoner of Internal Reve- nue, explalning the new Income tax law. 8Y DAVID BURNET, Commissioner of Internal Revenue. The normal tax rate is at the rate of 4 per cent on the first $4,000 cf net income in excess of the personal exemp- tion, credit for dependents, et-., and at the rate of 8 per cent on the r.mainder & such excess amounts. The :.irtax— in computirg which many taxpayers make mistakes, usually to their own disadvantage—Dbegins (n net incomes in excess of $6.000. The rates increase in accordance with the amount of net in- come included in varying so-called income tax brackets. The following table shows the surtax due for 1932 upon certain specified amounts of net inccme. In each in. stance the first figure of the net in- come in the net income column is to be exciuded and the second figure in- cluded. The percentage given opposite applies to the excess of income over the firt figure on the net income column. The last column gives the total surtax on a net income equal to the second figure in the net income column. ‘Total Net income. . surtax. $0 to $6,000 o 58555886858 85888%8 to to 47 Per Cent on $100,000. ‘The rate continues to inerease 1 per cent each $2.000 until at $100,000 in- come it'is 47 per cent, or $22460. From that point on: Net Income. $ 100,000 to $ 150,000 to § 200,000 to $ 300,000 to $ 400,000 to $ 500,000 500.000 to $ 750,000 $48, 1000 Total Surtax. $ 46,460 70.960 120,960 171.960 223,960 356.460 Pct. 150,000 200.000 300,000 400.000 Mousic and Musicians . i Reviews and_News of Capital's Programs. g—mu Fifial: Musicale ‘eatures Lehmann and Marion. dast of the Wednesday morning musicales was given yesterday at the Mayflower, finishing this season’s pres- entation of world famous artists under the management of Mis. Lawrence Townsend. The art- ist included Lotte Lehmann cele- brated opera and concert soprano, and Paolo Marion, tenor from the Vienna and Chicago Civic Operas. The program was entirely German with the exception of the opening aria from “Andrea Chenier,” which Mr. Marion sang in Italian, and was made up of the well-known songs of Brahms, Schumann and Strauss with two less often heard songs by Shubert and Hildach. Wagner was given the place of bonor with the aria from ‘*lennhauser,” sung by Mme. Leimann, the last act avia from “Lohengrin,” sung by Mr. Marion, and the !st act duei from “Lohengrin,” sung by both artists. This concert had bzen eagerly awaited as a fitting climax to the number of splendid artists heard this Winter at these recitals. It cannot be said, however, that it was entirely without disappointment. Mme. Lehmann is a singer endowed with an exceptional voice, power- ful, rich in substance and with & long range. In certain numbers, suoh as “Traeume,” by Wagner; “Der Schmied,” by Brahms, which she sang as encore, and the “Traum durch die Daemmerung” and “Wie- genlied,” by Strauss. one could re- alize not only the full beauty of the voice, but its enormous resources as well. She sang with tones of glorjous freedom in “Der Schmied” and with a quality of penetrating sweetness in the more piano passages of the other numbers. It is all the more surprising that an artist of her standing would con- tinue to sing with the type of breath control she uses at present. Not only is it painful for the audience to hear, but it hampers herself in her interpretations, destroying her con- trol especially in emotional moments. She is forced to short phrasing, the voice change quality and her power is unnecessarily strained. Mme. Lehmann sings with such complete musical understanding and feeling of the beautiful German lieder that it is regrettable that she should mar her interpretation by a technical im- perfection which can be easily remedied. Mr. Marion's voice, on the con- trary, was easily ‘produced and he sang with suavety and finesse. His is a truly lyric tenor and particularly well suited to the mystical, poetic quality of the Lohengrin music. The “Im Lenz" of Hlldach, Strauss’ “Morgen” and the “Racconto” from the last act of “Lohengrin” admirably showed his soft, flowing tones and restraincd style. However, in the Italian numbers Mr. Marion seemed more at home. Concerto for the violin, Kreisler's “Schoen Rosmarin” snd Hayden's “Minuet.” The recital ended with the Bach Concerto in D Minor played by Martha Davenport and Marjorfe Wilson. violinists and Hanna Booth, pianist. - A E “Trial by Jury,” Given by Chorus Cholr. A ROUND of fun and frolicking with ycung folks keen for it! Such was the show given by Louis Potter and his choir last night at Calvary Methodist Church to an audience that laughed, clapped and thoroughly enjoyed the whole of it. Every word of “A Trial by Jury” was heard so none of the Gilbertian humor was missed. The chorus of bridesmaids, in vari-colored silk frocks arnd charming garden hats, sang with volces fresh, clear and true. The jury, led by Elmer Carl- son as foreman, lustily rose to every oppo:tunily to champion the cause of beauty in distress,—"“Angelina,” so well sung and acted by Carol Bishop. ‘To Theodore Morgan, Clifton Mcore and Joseph Wells, as judge, defend- ant and usher, go the honors of carrying off the humorous situa- ticns, while Fred Gross as counsel, shouldered with vocal and histri- cnic efficiency the heavy responsi= bility of the law, M. B. H. At Washington Club, AN original musical sketch entitled “Music Gossip After the Op- era,” will be given its first perform- ance in Washington at the Wash- ington Club, 1010 Seventeenth street northwest next Tuesday night at 8:30 o'clock. The sketch is direct- ed by H. LeRoy Lewis. The setting is of a small drawing rcom in the pericd of the late 80s and the characters will be costumed accord- ingly. The lines, written by Helen Feiter Cook, include anecdotes con- cerning musical and social person- alities of that day. The cast in- cludes Mrs. Carl Chindblom, pianist; Mary Owen, soprano; Catherine ‘Toomey, mezzo-soprano; Raymond Pigott, baritone, and Adolf Roland. Tickets for this entertainment are on sale at the Wilson-Greene Bu- reau in Droop's, Thirteenth at G nortawest; the Lewis Studios, 1406 H street northwest, and the Wash- ington Club. MUSEUM BARES RELICS OF OLD INDIAN BURIAL Skeleton of Supposed Medicine Man 200 Years in Grave Among Trenton Exhibits. By the Associated Press. [GOV. ROLPH'S RECALL|c:: STAR. WASHINGTON, AD. C, THURSDAY, movement the Governor’s office re- agriculty m ot ol twowprron;mc one & meml Ol e M‘;d the movement. LAUNCHED BY GRANGE California Executive Accused of m‘edl..m,‘,am.. trom Sebimieyer, ac him of “l“lm W Waste, Inmm“m"y and % Matthews, prenmn‘:o o:"tha m'onty . Yuba County Farm Bureau, denounced 5 the proposed Tecall as a needless, use- less expense and termed it a “huge By the Associated Press. Joke.” SACRAMENTO, Calif., February The California State Grange yesterd-y formally launched a movement for the recall of Gov. James Rolph, jr., charg- ing waste, tax discrimination in behalf of public utilities, incompetency, gross sbuse of civil service and frivolity in the face of the “people’s précarious plight.” George H. Sehlmeyer, master of the State Grange, in making public - the charges, announced he had ordered printed 20,000 coples of the recall peti- tion. He said these will be circulated immediately. The petmon specifically charges Rolph with dissipating a $31,000,000 surplus and creating & $9,000,000 deficit since his ¢lection, slightly more than two years ago; with using the power to dis- courage and prevent equalization of the tax burden between public utilities and common l’sgmpeny owners, with failing in leadership in “time of sore need” and with “gross” abuse of civil service; in- competence, particularly in the Depart- ments of Finance and Agriculture, and indulgence in frivolous pastimes and ‘Wimbledon, England; has asked Par- liament to pass a bill giving the city rmission to charge for all automo- gi'lu parked in certain roads near the All-England Tennis Club grounds dur- ing the Summer tournament. Get immediate relief from that chilly, aching sensation, head- ache, or neuralgic pains by taking liquid Capudine. Its in- gredients are already dissolved. meaningless activities. As Sehlmeyer was launching the re- FELRUARY ACHES, PAINS due to COLDS Quickest relief comes when you use a remedy already dissolved Use Liguid CAPUDINE ..Its already dissolved! FRIDAY MORNING at 9:15 2, 1933. Russian-born religious and business | serving nine months of- an ll-mm;l monarch appeared to take the slightest | sentence for perjury. a5 in his 12‘:‘:‘;)"" rsisted his 13-yearsal mu.-r' o “Wm‘““ grandson, o?n Verigin, would be nk!d DOUKHOBOR THRON , raced to leadership. But those close to leaders MAY REMAIN: VACANT president mdl! by automobile from Brilliant, | believed a board of directors 'Wmfld be British Columbia, Wash., | named to control the organizaion. King Peter Verigin Rushed East|2d g AP for Deportation From Canadian Soil. . Friday and Saturday Italy has ordered the consolidation n, jail after’ of private transportation companies. Save 50% to 60% By the Associated Press. On the Cos WINNIPEG, February 3.—The vacant of Your Glasses throne of Canada’s Doukhobor nation occupant. immigration officials rushed Peter Verigin toward the East coast for deportation, only a few leaders amorg the 15,000 subjects of the Reading or Distance Toric Lenses—High-Bridse Frames Regular Price, $12; Special for FRIDAY and SATURDAY ONL Kryptok Invisible Bifocal Lenses (Far and Near Vision) Regular Price, $15; Special for FRIDAY and SATURDAY ular fee for examination will be omitted ‘Saturday. Consult me without obliation. Your system absorbs them at once, 8o relief is immediate. No need to prolong suffering while you wait for slow-dissolving solids to act. 10c, 30c, 60c sizes. , $5.09 ONLY, §7.50 POTE—Re riday and Registered optometrist DR, W. F. FINN Located 18 312 McGill Building Years in 1 908914 G St. N.W. EISHENC Spaciniiac McGill Building PLEASE NOTE . . . These shirts are re- duced from our own stocks. Some may be soiled or mussed. All perfect. THE HECHT CO.’S MEN'S SHOPS CLOSE OUT SALE! 4,600 The language is more suited to his voice timbre and manner of singiag. He suppie- mented his only Italian number on the program by two Italian encores to which he played his own accom- paniment. Both artists reached .a high artistic moment in their sing- ing of the. third act duet from “Lohengrin.” Erno Balogh accompanied with such sensitive adjustment to the slméers mo%:h fzhs.§ the few slips he 4 made may be forgiven himi. 8 - f;‘;fl(; ths 1;!8T:]v\.1:\ndwtook ]a‘mt;‘mem,l:l - o rmission to explain her plan 5“4 'Sr\r %xf 133 . “‘m‘:n‘ gsgel ot 10 Carry on these concerts next sea- Bt aouat son and to ask for the continued e i and active support of the audience, htal o not cnly of her own undertaking but AX evreipcimenee for the cominlg appearance of Tos- cannini and for the continuance TRENTON, N. J, February 2.—An exhibiticn of articles from an “unusual” Delaware Indian burial, estimated to| have taken place more than 200 years ago, was opened to the public today by the New Jersey State Museum. The exhibition consists of & skeleton | described by the museum as “evidently | of a person of superior rank—probably & medicine man,” and various articles found with it. The material was donated by Richard Wakefield and Albert R. Sampson of Wtslflep who found it on the east bank of the Delaware River above the water gap in Warren County. When discovered, the skeleton was flexed with the hands over the face, one hand holding a copper box, thought to have been a paint mixer. Beside it we quantities of red and black 750.000 to $1,000,000 1,000,000 up Following is an example of how to compute the tax on 2 net income of $14,500. the taxpayer being single and without dependents: l\et income. Less personal o (m'? ion . Balance taxable 4 per cemt normal !ax on first $1.000 s $ $ $ s s $ SHIRTS ‘The revenue act of 1932 makes no ion for an earned income credit. d to read carefuily actions on Ferm 1040 relating to the surtax, as well as all instruc- tions thereon, before preparing their returns, Partnerships. Partnerships as such are not subject to taxation, but are required to file returns of income. The individual members of a partnership are, however, taxable upon their distributive shares of the net income of such partnerships, whether distributed or not, and are re- quired to include such distributive shares in their individual returns. Syn- dicates, pools, joint ventures, etc., are treated under the revenue act of 1932 as partnerships. Corporations. Every corporation not expressly ex- empt from taxation must file a return regardless of the amount of its income if it had a corporate existence during any portion of the taxable year. A corporation which has received a char- ter, but has never perfected its organ- ization, has transacted no business and had no income from any source, may upon presentation of the facts to the collector be relieved from the necessity of filing a return so long as it remains in an unorganized condition. The re- turn of a corporation should be sworn to by the president, vice president or other princicpal officer and by the treasurer or assistant treasurer, and it should be filed with the collector of Internal Revenue of the district in which is located the principal place of business or principal office or agency of the tonpox.mon SEIZED SHIP RETURNED British Vessel Whichone, With Scotch Malt, Held Beyond Zone. NEW YORK, February 2 (#)—The British schooner Whichone, seized off Fire Island in October, 1931, as &n al- leged rum runner. was ordered returned to her owners, with her cargo of Scotch malt, B}l‘d at $60,000, yesterday by Federal Judge Clarence G. Galston. Condemnation proceedings brought by the United States were dismissed by Judge Galston on the ground the ‘Whichone was outside the 12-mile limit when seized. Unless an appeal is successfully taken, Coast Guardsmen must reload the $25,000 vessel witl, its cargo, now stored in a Government warehouse, and return it to the owners, listed in’Judge Galston’s decision as the Dover Ship- ping Co,, Ltd. Miss Nflncy Calenhead. the oldest woman in the north of Scotland, has died in Aberdeen at the age of 103. This Ad Will Introduce You to NOLAN MOTOR CO., Inc. 1111 18th St. N.W. Leading Ford Agent Operating one of the Best Equipped Garages and AAA Service Stations in the City A clipping of this ad, when. presented, will entitle you to FREE One $1.00 Lubrication OR ONE SCIENTIFIC Brake Adjustment on all four wheels 3:1."..."; {:.:{' -'3};:'.‘.:'!"{: Am.‘nm Y i el | Dnext year of the National Symphony Orchestra. A E. Institute of Musical Art Presents Senior Recitalists, ’I‘HE Institute of Musical Art pre- sented its advanced pupils in & recital at the school last’evening. The program was divided between the piano, violin and voice depart- ments and the pupils from each were given ample opportunity to show what they could do, For exceptional natural talent en- hanced by gdod training, much praise should be given to Glenn Carow for his fine playing of a Noc- turne and Etude of Chepin and to Esther Melick Ingram for her beau- tiful voice. Miss Ingrani sang with traditional interpretation the Mu- setta’s Waltz Song from la Boheme, “Il Bacio,” Arditti, and “Love’s & Merchant” by Carew, all three of which showed her voice to advan- tage. To Daniel Gevinson went the honors for violin playing although he, also, was not entirely free from faulty intonation that was evident in the other violinists to such a marked His two numbers were the vatina” of Raff and the by Wieniawski. who were heard were Dana_Charles in a Prelude by Cho- pin, Erna Martin playing Chcpin's Military Polonaise” " and ~Hanna Booth in Godowsky's “Alt Wien.” Edmund Simonton sang Clough Leiter's “O, Heart of Mine,” Rus- sell's “Poor Man's Garden' and the “Visicn Fugitive” from Massenet’s opera, and Ruby McQuarrie Wwas heard in the songs, D.nmy Boy” by Weatherby, “Homing,” Del Riego, and the Habahera from Carmen, Anne Marley, violinist played Wientawski's “Legende,” Hubfl)"l “Poeme Hongroise,” Burleigh's *Bo- lero” and Stanley Smith was heard in the Andante from Mozart’s Third Ea'r,l,fl!‘!éY 633 F S NW. Phone Dist. 4224 'e+9400990000000000000 Express Bus Service. Reelin: ing Chairs. Hot Water Hea Bonded, Responsiblé Ca m\ LOS ANGELES---SZ'I 50 Fittsburch, 81331 Detrolt. 385 04¢<N000‘«004« powder. TWO GIVEN 45 YEARS Kidnapers Captured in Florida Sen- tenced in Indiana. SOUTH BEND, Ind,, February 2 (#).— Two men, accused of kidnaping Ivan J. Light, an insurance adjuster, were sentenced yesterday to serve 45 years each in the State prison. The two sentenced were Michael Bango, 24, and Andrew Martin, 18. They were arrested in Florida and returned here. | GOLDENBERGS FIRST GRADE MATERIALS MEN’S,WOMEN'S OR CHILDREN’S SHOES (] Th Best Wearing Materials ’C . @ Fine Workmanship Gu-un- teed. @ Comfortable . . . Individual Waiting Booths. \ @ Fast. . While-You-Wait Ser- vice. @ Leather. . of.. 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GREAT EASTERN BUS TERMINAL 1N A ‘ \111."4 POLIS HOTEL ORIGINALLY $1.55 TO $2.85 1 19 3 for $3.50 ® Plenty of plain white broadcloths ® Plenty of plain color shirts $1.19 for Shirts as Fine as These Is Sensational Value - The variety is enormous . . . and every shirt is a credit to The Hecht Co. . . . in styling, tailoring and quality. Sizes 1315 to 18 Sleeves, 32 to 36 . . . but not in every style and material These Fine Materials: Solid Color Broadcloths Stripes, Jacquards and Figures Solid Color End-to-End Madras Solid Color Chambray and Oxfords Egvptian Sea Island 2x2 Broadcloth 1¥ hite on 17 hite Broadcloth and Madras Fine Count Lustre English Broadcloth Imported Fancy Madras and Broadcloth Fine High Count Fancy Madras, Broadclotl: Joshua Hoyles Imported 2x2 Broadcloth ® Plenty of collar-attached shirts ;7 ® Plenty of shirts with 2 collars to match Close-Out Sale! 1,000 pairs of $1.50 to $1.95 White. Solid color. Fancy patterns. Novelties. Lounge suits, with three-quarter coat. English collar. Notch collar. Surplice neck. Slip-over middy. Sizes A, B, C [ ] and D . . . but not in every style and material. Some soiled or mussed. All perfect. (Main Floor—The Hecht Co.) ® Broadcloths ® Fine Madras ® Smooth Sateen ® Fancy Prints 3 pairs, $3.50 MAIN FLOOR—MEN’S SHOP