THE CAI.IFORNIA LUMBER MERCHANT

And then, of course, there was the butcher who demanded Coupon No. 17 for his steak because the customer told him it was tougher than shoe leather.

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"Thank God," said the optimist as he looked over the stocks and prices in the food shop; "we still have our memories."

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If I were not afraid that most of my readers would burst a blood vessel I'd tell them that a Congressional Committee, after checking the consumption of food and appraising the stocks in various Japanese internmcnt camps in this country, announces that these Japs are the best fed people on earth today. I was afraid it would bother you, that's why I didn't mention it. Good thing I'm thoughtful of your feelirigs or I would recite some figurcs on how much good beef and mutton and other luxuries those rice and fish eaters get every week.

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History will recite the fact that on July first, 1943, the United States of America entered into an era new and different from all previous eras; the era of BOOKKEEPING. We have been sweeping steadily in that direction for years past as our Government gradually changed into a vast bureaucracy, with the central Government playing an ever grcater part in the lives of its citizens. But with the com- ing of the new pay-as-you-go incomc tax on July first, all other personal activities of our citizens fade into thc background, and BOOKKEEPING stcps to the head of the class. From this day forth evcryone who makes a living income is going to devote a'major portion of his time to accounting, in order to keep his tax affairs straightcned out. He's going to do it and likc it; anyway, he's going to do it.

As you study this new law and its application and administration, you will quickly agree with my conclusion. Between July first and December 31, 1943, millions uPon millions of man hours are going to be devoted to nothing else but the narious accounting phascs of pay-as-you-go taxes. And this at a time of already serious shortage of manpower+nd womanpower. The additional accounting that will be done from now on by the professional bookkeepers of the nation's business by reason of this new form of income tax collection, will make you dizzy just to lightly contemplate. Where on earth is business and industry going to secure that much additional bookkeeping help? Wc will probably change our national slogan to read-"the land of the free and the home of the bookkeeper." ***

Alexander Pope said that "the proper study of mankind iB man." If you enioy that sort of student work, then (Continued on Page 10) watch the psychological effects of the new.pay-as-you-go income tax on many millions of our people. Starting July first there are going to be more deep, dark, gutteral oaths uttered in this country to the square inch than ever before. Don't doubt it. Ordinary knowledge of human nature will tell you it is bound to be. It's just downright human nature for workers to want to count their money, to jingle and jangle it, even. though they know its possession is temporary. There's a certain pride of ownership in the pay you work for, and even though it's going right out again, they like to feel it in the pocket. Maybe they put it in the bank, and then check it out. The effect is the same. It was THEIR money and they had the fun of having it, and paying it out.

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But now comes a time when a huge portion of their earnings, their wages, are never going to touch their hands. They are never going to see it, hear it rattle, feel its heartening infuence on their morale. The fun of counting it, rolling it up and sticking it pridefully in their pockets, will be denied them. And regardless of their opinion of the necessity for the deduction, or the justice of the law, they aren't going to like it. Millions of people are going to look about for a cursing chamber or a wailing wall where they can properly express their feelings. There's ,the twenty per cent take-out, and the ten per cent deduction for war bonds, and the unemployment tax, and the social security tax, and maybe union dues, and maybe some insurance deductions, and when you add it together it's going to make that pay envelope-even though they are getting twice or three times as much pay as they ever got beforelook like its been hit by a tornado. And if the average guy doesn't scream like a panther, then I'll admit that man has indeed been born again and made fit to enter immediately into the Kingdom of lleaven. Yea, verily.

I read the word "r"o"rJ,r"Jorrl" ,r.n.r.rrtly in the newspaper columns and editorials. I'm not plumb iertain what they are, but if they mean getting mad as Billyhell and gtving visible evidence of mighty displeasure, then millions of Americans who never paid income taxes before and had only the vaguest ideas of paytng any now or in the future, are going to do some violent "repercussing" the next few pay days that roll round. That pay-as-youFgo is the only practical way to ever get this money is a dead certainty. It will save billions of dollars to the Government. But that won't prevent the workers from being hornet-mad about it when it happens. r don't see how it can ,i.ro-orlr*g an important part in next year's elections. The wily person who makes political medicine will undoubtedly whisper into the ear of the cross-as-a-bear fellow who has just paid-as-you-go his income tax, that if the gang in Washington had had their way he would be paying TWO years' taxes now instead of just one; and then the fat will be in the fire sure 'nuff. He'll probably go out and get him a Lignum Vitae club, loaded to scatter, and go hunting. Fur's I'm concerned personally, the new method of collecting the income tax is unimportant; "h'it don't make no difference." I've got to pay it, anyway. But there'll be those that don't feel that way about it; or that's my guess, and I'm willing to lay a nice price f'm right about it.

Discuss \(/ar Manpower Regulations

An industry meeting was held by the Southern California Retail Lumber Association at the Embassy Auditorium, Los Angeles, on Tuesday afternoon, June 15, to discuss the War Manpower Commission regulations and their efiect on the industry in and around the metropolitan Los Angeles area.

President H. Park Arnold presided. Secretary Orrie WHamilton gave an outline of the regulations and answered many questions. The majority of those present favored that an application ,be made to the War Manpower Commission to have the industry declared "locally essential'n in the Los Angeles and suburban areas provided it is based on the industry's present plan of work week

Reviged MPR No. 222'--Northern Son Wcaring Captain's Bars Worn bY Softwood Lumber His Dad in First \(/orld \Var

Washington, June 17.-A revision of Maximum Price Regulation No. 222 on Northern softwood lumber, completed after consultation with representatives of the industry, was announced today by the Office of Price Administration.

The revision not only simplifies the regulation's textual form to facilitate use, but also makes the following changes in its provisions:

1. Extends cevorage of the regulation to include certain Canadian northern softwood lumber sold in this country'

2. Establishes dollars-and-cents prices for 14 Northern Softwood items previously not specificially priced.

3. Increases prices of 1 x 4 hemlock boards in most grades.

4. Provides specific changes for many additional standard milling operations.

5. Provides additional estimated weights to be used in computing delivered prices for various grades and sizes of lumber.

6. Increases the prices of Byrkit lath.

Revised Maximum Price Regulation No' 222 (Northern Softwood Lumber) becomes effective lune 22, 1943.

Kenneth Smith Back From East

Kenneth Smith, president of the California Redwood Association, San Francisco, has returned from a two months' stay in Washington, D. C., on Association business'

Charles Q,. "Pat" Patrick, president of the Patrick Lumber Company, Portland, Ore., is a veteran of World War I and served as a Captain in the Air Forces in France.

In World War II, his son, John H. Patrick, became a Second Lieutenant, then a First Lieutenant, and was mentioned in dispatches in connection with the Battle of Attu in the Aleutians. Shortly after this engagement, he was made a Captain but there lvere no Captain's bars in all the Northern country so he wrote his dad who resurrected his old Captain "tracks" worn in the first World War and sent them to his son.

Now the second generation is carrying on under the same bars as worn by the first generation in the first World War.

Wall Paper Industry Under \fPB Restrictions

To conserve and direct the distribution of all wall paper stocks, the War Production Board has restricted the wall paper industry to those patterns produced in the 1942-43 season and fixed the base paper consumption at 60 per cent of the tonnage used during the preceding season (1941-42). No new patterns rolls containing new designs may now be manufactured.

This was accomplished by amending General Limitation Order L-177, effective July 1, 1943.