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for instance, that a certain local gov- ernmnent can secure only as much for: tax levy as ihe assessed valuation mut- tiplied by the tax rate. In each of the local communities we have separate rates for state, county, sanitary dis- trict, forest preserve, mosquito abate- ni e n t district, library,. elementary schools, high school,, village, play- grounds, park district, etc. Now e ver>* onîe of these rates is regulated on its 1maximum side by law. The taxing bodies cannot go above the maximnum, but they can tax as littie as in their. wisdom the officiais thereof may- de- cide. Thus the.deciding factor in taxa- tion need not ,necessarily bethe value. assessed akainst your personal or real esta te, but at any place between no tax at ail and that produced by the maxi- mum.,tax rate, taxation is solely in the hands of the taxing bodies., The, as- sessors may jack ývalues up or cut themn down, out in the total this makes no différence in the arnôunt of taxes raised so long as the assessed valuation multi- plied by the maximum rate stil tcan legally develop as much money as the taxinig bodies ask for ini-tlicir levies. Itis true that if Jones has a valuation1 of $100.000 and, Smith has one of $5,000&, Jones would materially beniefit if his Mauation should be cut to: $5,000, ýbut Smith would, sufer correspondingly, for if these two ýrepresent the entire community the amnou nt of taxes needed must be borne hy these two. Similarly, if real estate assessments are cut, the taxing b)odies can still collect all theN levy, provided they are within their maximumr rate or multiplier. Just. nowv there is 'talk of cutting real estate val.- uations next year about 20 percent. Meanwhile, personal property valua- tions 'have been chalked- higher and higher. What results? ýThe, tax rate, is mnultiplied against the reduced ,real estate, valuation and -the, iincreaçed per-, sonal- property vatuation, to produce the sarne- identical amount of total. taxes levied by the taxing bodies, pro-. vided al1vays that the rate does floüt exceed the lawful;rmaximum. Obviously the power to speizd tax moiîey is the principal power. It ig triie t1ha if vrovertv values continue obligated to iLU atrons U1Io L Uin11NiissO Sands to the community theater fo-r a return engagement. Novemnber, 9, 10- A symposium -on worid peace aupplemnented and cllmaxed by "-APageant of -Peace," by the Rev. Daniel A. Lord, S. J. Thia'pageant was iresented for'the firsttimie at a peace conference held in St. Louisabout two. y ears ago. November 27, 28, 29-"The Enchanted Cottage." A play In, three acts by Sir Arthur Wlng Pinero. This play has. bt5n exceedingly popular, with littie theater groupa and la generally conceded tobp one of Plhiero'a finest contributions to miodem .drama. Decemnber il -Th e Rev. Danilel A. Lord, S.- J., lIecture. "The Anerican Popular Song." In this as in bis lecture of, last season Father Lord wlll1 play his own accompanimnent. 1Deceniber 28, 29-T7he Rev. Bernard R. Hubbard, S. Jp , "The Glaciei eriest,'* lecture. "Torches of the Berlig gea," wbich deals> with *the thriing. expeiri- ences and many hardships encountered by "The Glacier Priest", and, the, Inter- estlng -discoveries he miade in his recenit trIp through the volcanoes of the Aie- January 23, 24, 25-"To~ the Ladies," a comedy 'in three acta by George S. Kaufmnan and Marc Connelly, authori, of -"Dulcy" and many other Broadway successes. SMarch 19, 20, 21-"Padre Carillo*," a> Play In three acta by Charles Cbstello. This la Mr. Costello's second contribu- ton of original plays to the conmmunltyý theater. April 4-Chicago Business MeNùà's or- chestra, Giovanni Siragusa, soloist, This orchestra bas presented two prograrr.s at the commiunity theater since i ts or- ganization in 1926. Miss Siragusa, a lyrie '!nrano, sang to a packed bouse in the fait of 1931. May 7, 8, 9-"The Ivory Door," a play. 1". prologue and three acts by A. A. Mimne. BACK FRQM SUMMER HOME .Dr. and Mrs. Herbert L. Willett, 319 Richmond road, Kenilworth, bave returned f rom their summer home at Pentwater, Mich, They have two housé guests, Miss Flora Price (Mrs. Willett',sïsster) and Mrs. Frank D). Price, of Canton, Ohio (Mrs. Wilý lett's sister-in-law). Mr. and Mrs. Paul WVillett and their daughter, Florence, who have been residing in Kansas1 City, are now visiting Dr. and Mrs.. Willett. 900linden Avenue Hubbard Woods ElectroI Oil Burners Domestie Water Heaters Air Gonditioning Units. phone Winuetkai 65 Free. inspection and estirnater glaa!ly givem tupon.request. I ,,.thé very newest in flat slver shown fQr the first time.. in Spaulding -Gorham PLACE-SETTINGS A Place-Setting with -a Iuncheon knife and fork, salad'tork. butter 1. c.Osts re a g1 rnly..