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Iii the discussion, concerning relief for the taNpayers cf Cook couinty fron ail excessive tax burden, stress lias bec» laid upon theic ecessit >vfor a change in the mnachincry for thle valuing of property, and collecting of taxes, but flot much streSss a!sbeen laid upon the levýyiing of taxes.ý It is, proposed to liminate tbe local as.,es- sor and iol1ector by legisiation now. pending at Springfield in the shape qf a -Compromiise Bill." The aàssessor and, collector have nothing -to doý with the levying of taxes.. It niakes little, difference whcther values of propertv 'go.-up or down >so lar as taxes areý concerned, but it makes considerable difference * wheterthe tax levving bo<ies are $ conservative ini their expenditures. or< otherwise. The assessor otîlv finds the true values of the property as nlearlv as, possible, and, places 'such j valute upon the books._ If 'the tax levytng bodies were able 10 re sist de- miands 'Macle upoti themn for v'ariouis expenditures iheyv would keep the rates dewii.lbut diands are ,iia'(e for Increased- salaries of public cnm-. ployets.. ad(ditionis k> the curriculuiù of the schools, aciditional, Park facili- t tics, plavgrotinds. gyminasiums. swiîi- if *mling pools.iniothers liensions, hhlind pensions. poor relief, mnore pô lice an( i fremene, etc,. etc. Ail these go to t enhance, tic rate. If the valuation isý low, the rate is Iligh. if the valuiation is Iighi the rat*e should be low, but wvbcn itere 'is a highi valuiation. the interests pressing *the tax levying oficials point out ftice opportunities of obtain ing the inoney, and whcn the officiaIs yieid we 'Uic»e bave a high rate as, wcl.has a ilîi valuation. M Much criticisn bas been directedf against the local or tom*wnship asses- sors, hecause they i.sed a 'fractional part of the real or full. valuiation for the. taxable% full valuiation. * By this nethod,' the local.assessor Was en- abled to kcep the tak lc'vy-ing bodies~ witbin botunds, at -l'east withîin the bounds fixed by thé: maximum rates, *thcy wcre cnabled, to levy under the lam-. To get arounid this, thetax levy-3 imiz bodies uynt 'io the leiprn2fItr and edlybe reater, 'and theywI tl have to obtaiii their information from local real estate men, and no local mien wvould be ernployed to assist ln the work. A change in the machinery of assessnxent and collection will for ail practical purposes only resuit. in rnaking New Trier township, a'part of Chicago, and, deprive the p)eople in the township of any, real voice in the miatter w'hich so closely affects them> the inatter of taxes, and will in no wise reduce taxes but it'd rather, to greall increase then.. -Citizen. A Wilniette noblemani--ani echo of the Emergency Relief Work in ~'l mette- It %vas My job. to. get a few work- .ing solicitors for the Emergency Relief. I callcd up X-Y---, a prom- Ment business'tna» in Winette and told hlm hie was, "on. the spot."' ".AlI riglit," he said, "what's the job?" 1 cxplained. 'Il do. it," hie said. Later 1 learnied by accident thiat during the drive 'downtown, evervone in bis' lirm including himself -was privilegedto spend a day a weck of the firm's tinie ini soliciting. relief funds. He pCrsonalv 'Il.itd verv fam- ly assignied hbin lu1XVilmette and if .tbere. ias amàid, nurse or chiauffeur,> me -found theni, too, and got a sibý- scriptiomî or gave in bis detailed re- port the Èeason wby, not. When I reiiarkecl the supcriority of bis work as Nvell as biis fani ly's contribution' n m'oney, he" was a little 'embarrassed' as if- not quite understanding. "It's nyv job," lie said simply. l'ie Greeks said "A-ristos"'-"thle best." The Frencli said of Nobility, Noblersse Oblige" ' thie worthy, erve,." 'Such tiunes' as tbese bring Dut -the real Aristocracy of Denîocra .cy. -Teinsigna of .their.rank is. service ie11 doneý:'1*tlîC -' orthy serve." -1.P. C. I I i i. 1: s c v Dear Editor: The 'Philathea clas.,. of the Methodist cburch. Wilinettc, this opportunity to thank yot your splendid cooperatiomii l h iFirst takes1 ue,, yca r. Merubers of each class wee te given an opportuni.tv of. reporting their experiences when they delivered. the Christmas gifts and packages to several needy families. The baskets 'of -food. clotb ing, etc., had been ' f urnisbed bv theicstudents pre-vions to thec holidas,. Car after car, left the p remiseshre the day before Christmas, ..and reachied the various homes, wherc goodies, toVs.' clotfhin.g, and 1othier useful artiics, wcrc given most generdusly. 'Tié studtents cxperienced a real thrill iin witnessing the joy and cheer. as.the numferous lovely packages -were un11- loaded*,iniithe various honmes-., Every miember of cadi family receiv-ed lis package properly labcled. The pleasure experienced* in pre- pari.g the gifts, together witlî the joy of being able to briing happincess in- to. the lives of others, amply repaid the efforts and little sacrifices cntailed in thefurnishinig of the supplies. Wilmette Pi ng-'Pong Club Team Is Winner The Wihneétte. Pinig Pong club, ivhichi still remnains undefeate.d, woni froni the Glen-Etkas 'bv a sicore 6f 23-17 ini a match played .jantiarv 3 at tlle homne of Le Roy Harvey, 13Î Six- teenth street, WVihniette. Colenman Clark. Westerni and Chi- cago district c~hamxpion, plaved on the Glen-Etka teami, and did niot ]ose a gaine to anyv memiber of the Wiimette teain. Le Rýoy H-arvey 'and C. G. Rob- intson lost o»ly one gamie for the \Vil - mette teani. The players 'on the 'Wilnîcette teamn ivere C. G. Robinson, Williami Condy. H. Freundlich, LeRoy Harvey, J-arry Stone, Louis Condy, anid'Fred Stone. T'le players on the Gien-ET-tk-,"-tXam ,ere Coleinan Clark. J. Bena», R. McKisson, Rl.* AnthônyR.. Foleý-, and F. Schwvartz., Applied Arts WiIl Bc .Exhibited at Shawneel'lle'r omttcpsit ort.; Il ti (- ilV c aMitr u i IL tu-- lighitcd to learfi of the great things that have bec» accomplis.bed. The Christian Science Monitor toi Boston, 'Mass., wilI publish on Jan- uary 7, 1932, a World Achievemnent rotogravure 'section. This issue will contain thirty-tivo pages, in picture and story of the notable accoinplish- mients of 1931. An advance notice reads: "This year the tallest building ever btîilt bv mîîan wvas complcted, the largest bridges in. the world con- structed, the. gr!eatest dirigible coin- pleted and launched. Boston's largest business building bas begun - The Christian Science Publishing Huse. A new trolly car sets a pace close to 100 miles ant hour, the Hoover- Dani on. the Colorado River has beenl starte(l, and sensational new records have. bec»nimade by automob)iles, mlo- torboatsand airbianes. "Natural science and invention have also, achieved won*ders.ý Elenienit No. 85, which bas for- years. elluded the physicist, bas been "disenver ' d; the orbit of Pluto lias been defiinitelv. dletericid and this planet weighied. schOlars have virtually e xplaineci away inatter, and se on down a long. list. 6.11 theý fields of international poli- tics a new' repuiblic, was established ýwithout, bloodshied, two score nations signed aà peace pact, tbe United States ivas represented for the firt tinie in the Counicil 'Of the Leaguie (o \ýations, and ItYgland formced a neýw national governient. "The Christian" Science Monclitor Nvill gather together these facts. and ilni more, into a goldeni harvest o- achie.vemnents, publisbing thiem i» this 32pagc rotogravure section. 'IVhatever vour profession or u- tics- iv be-these stories ivili give you a vivid, truthful picture o f 1pr.og- *ess during 1931. 6d , erchaifts, manufacturer,.. bamîkers, engineers, teachers, statesnîen, nat- uraI scientiîsts, artists, actors-in fact, vervone xVho is initçrested .1i this world ive live ini, %ill ýenjoy read*ing [hese accounits of the almnost inbe- evable ac.comiplishiie,îts of mie» dur- 'tg fIle Past year." of valti about pir. l u ixe weIo De J C lIClect byv the county' collector- iniChicago, bc would be obliged to retain a larger staff of employes,, and these eni- ployces would, for thc uiost part, be Chicago residents. The local collector' eniploys local people2 to asgist 'hini. T he sanie is truc.of the assessor. :If thc valuati.ons are made bv' men froni. Chicago, the' costs will undoubt- zazum ilett'zor the east on NŽewv Year's da,. Mr.* and Mrs. Rex E. Fa ir, 510 Fifth. street, cntertained a group of eight 'Nortbwcstern university stu- dents at New Year's day dinner., The students, who arec ail froni ' out-ofm- town, are in the School of Music and the Scbool of- Speech. Dr. and Mrs. F. j . Genster, .1938 'Scbiiller avene, liad. as their holiday gucsts. NMrs. Arthur Hughies of' Ro-- chester, N.. Y., Mrs, E. P.. Duffy ,and htr son ofI'ltdianapolis, Georgie Hor- lick of Bu ffalo,- N.Y, and John.; Hughes of St. Bede's college, Peru, 111. 1 lut ci *Mr. 'and Mrs. Reic Fair, 510 Fifth street, had as their guests last Sun- day, Mr. and Mrs, Clarence Gates of Belvidere, Ill. Mr. Gates, who is> a noted mu sician, is director of the B3eývdere, Hmgh scl'ool orchestra. The: V. A. Jevon, famuly, 527 M1aple avenue, spent Christmas wi1th Mrs. jcvon'.s parents. in, New Castl'e , Pa.