tudy Plan to Equip Pra tiang for rvi I n

A TI G on information from offic rand men at Army and avy po t ,

GOLFDOM in ovember circulat d amongofficial of men and women' di trict golfa ociation a propo al that the a ocia-tions con id r a plan to colI ct u ed cluband balI to b turned over to ervicemenfor golf practice range .

Respon e from associations was ex-tensive and enthusiastic. Women's golforganizations wer especially r sponsiveand sugg sted detailed workable plans.

Service officers were desirous of gettingthe equipment for immediate u e at loca-tions wh re weather permitted, as theseauthorities consider d installation of golfpractice ranges would be very effective inhelping to solve the recreation and exer-cise problem.

A national plan, outlining m thods ofcollection and distribution, was made fromsuggestions advanced by interested golfassociations. Some PGA sections had vol-unteer d to recondition clubs for us at themilitary naval posts.

Then came Dec. 7 and war compellingpostponement of the nation-wid enter-prise for servic men.

However the soldiers and sailors golfpractice range idea is to be carried outsectionally, according to such arrange-ments as s ctional amateur associations,pros and gr enkeepers learn are advisableafter conf r nee with post authorities.

Gre nkeepers Volunte r S nice

Greenkeepers have volunteered their de-sign and supervision service in h lping theposts get ranges install d.

Regional golf associations are advisedto investigate possibiliti s of their servicein providing and equipping golf practiceranges at posts in their viciniti s. TheWorn n's Golf Assn. of the PhiladelphiaDistrict has outlined a campaign for col-lection and distribution of clubs, th latterper post officers' instructions, to posts ad-jac nt to Philadelphia.

Sinc conditions at mo t post differ,consultation with the post CommandingOffic r, or the Athletic, R cr ation orMoral officer, must d termin th planby which r gional golf organizations mayb st h lp supply golf range op rations.

At present personnel at the posts is fr -quently changing, and officers and men are

F bruary, 1942

but don't wait toolong before youbuy, i our ad ice.Wi e pre-war pur-cha e enable uto offer golf cluba limited quantitof Kaddie Kart,which are certainto be more e en-tial than everthi year due toincrea ed caddiehortages, Better

write now to in-ure getting youruppl for '42.r---------------------------,KADDIE KART MFG. CO.

105 N. Clark St., Chicago, III.Please send information on your Kaddie Karts.

NAME __ .

CLUB _ _ .

AD 0 RESS _................ .., _ .._ .._ _.

CITY.. ._."_,,._ STATE .

PRIVATE _ ............•__ FEE_ .L J

Keep GOLF BALLSC EAN for

FASTER PLAY!Golfers this year are going to "look a little

longer" for lost balls. So to speed up play andto help them cut down on lost balls install lewisWashers at every tee. Remember, our ONE DOL·LAR TRADE-IN offer is still good to ma e it easyto replace old equipment. Send for completedetails.

G. B. LEWI CO. WAT~~~~'W~~ WIS.

31

TRUE TENNIS COURT ECONOMY!Today, you must be doubly careful in the expendi.ture of money • • • a little must go the longestpossible way. Quality and value received become allimportant!By deciding on in tailing a world. famous, fa t·drying En-Te ut-Cas court, you can rest assured th tyou are getting the BEST that there is. No othercourt eompuzes with En-Tout-Cas.

1. You can play tennlll 1I00ner in the spring-later in the lall-shortly after the heavie trains-on a surface that rivals the mOlt per-(eelly tended tur( court.

2. Its longevity III unmatched.3. The annual maintenanee costs of an En.Tout-

Cas court are lar below any other last.dryingcourt.

4. Installation COlltllo( nn En.Tout-Call court areas low or lower than any other lau-drylngcourt made.

Regardless 0 ( what your court problemll are, makeuse o( our lree Con ulting Service. Write Dept. G-l.

pend your money wbelyand insist on the best-

Modern En-Tour-Ca••

S MERICA, I630 Fifth Ave.-CIrele 6-551.7-New York, N. Y.

hard at war work. Nevertheless, the plansfor a rapidly expanding Army and Navyinclude outdoor recreation of the typeideally supplied by golf practice ranges.

Some army officers believe that, withwar-time regulations keeping men onposts most of the time, the driving rangeswill become exceedingly popular with theconstantly increasing Army and Navy. .

"Golf i the Perfect port"-"Golf isthe perfect sport and deserves the frontspot in our leisure hour program". Sobegins the foreword of the Southern Cal-ifornia Gas Co. Employees' GA report for1941. The Association exhibits the livelyattraction and value of golf for office andshop employees. It provides one of num-erous demonstrations of golf's service toworkers' recreation programs which havebeen made highly important by war.

A feature of a recent meeting of theSouthern California employees' group wasa demonstration and blackboard talk onthe PGA's golf instruction research, givenby Joe ovak.

32

Manager MChicago for

t March -7 innnual onv ntion

War. time club op ration a the themeof the 16th annual convention of the

Club Manager ' A n. of merica i ex-pected to draw the organization' larg tattendance to the Drake Hotel, hicago.,March 4·7.

If clubs justify themselves in perform-ance and stabilize themselves to war-timeconditions managers' jobs will be fortified.On that account managers intend to con-duct at Chicago their mo t specificallyvaluable sessions.

Tax problems, of course, ~ ill be one ofthe big subjects. Ed Horgan of the Dept. ofInternal Revenue and specialists from Hor-wath and Horwath will discuss and try toclarify the frequently b wild ring sub-ject of club taxes.

But operating, promoting and manage-ment matters will have the edge over thetax sessions for the reason that managerssee the job of attracting patronage to thclubs and serving it with satisfaction, dis-tinction and efficiency, is what's going todetermine the destiny of many country andcity clubs. Managers' attention is center-ing primarily on how to sell the club tothe community during the rough monthsahead.

Jacques DeJong of the Beach PointClub, Mamaroneck, . Y., will preside overthe country club managers' sessions. Golfand country club managers who havetopics they'd like to have handl d at th sconf rences are asked to send their sug-gestions to DeJong or to Frank Murray,Glen View Club, Glen Vi w, Ill. Murrayis on the program committee of the Chi-cago Chapter CMAA, which is host to thconvention.

Much interest will be shown in th an-nual publicity contest exhibit. Managersare invited to send samples of th ir clubpublicity to C. R. Bangs, Club Mgrs. Con-vention, Drake Hot 1, Chicago, in time forassembly and display.

lub R port War Plan

Many reports of club plans for war-timeactiviti s will be pre nt d at the conven-tion; considerable of this mat rial comingfrom the r search recently made by thNational Golf Foundation.

Duncan Hin s of Adventures in B tt rEating fame, F rre C. Watkins, pr id ntof the Union League Club of Chicago, and

Golfdom

Dr. Pr ston Bradley, noted preacher, radio1 ctur r and author, will be among the fea-tured peakers.

The ocial vent of the program willbe in demonstration affairs at which thelate t ideas in country- and city club par-ti will be pre en ted.

Th CMA ha been writing club presi-d nts a king that manager be sent atclub xpense to th a sociation' annualconv ntion. It's the CMAA officers' con-viction that definite practical informationr veal d at the session will be a timelybargain for clubs.

. J. Report Tell F d ralRuling on luh

M MBER of theManager A n. have be n inform d

of late t ruling regarding ta on lockerr ntal and ta on golf club cleaning andtorage, al 0 a memorandum on ta on ad-

mi ion, by receiving copi of corre -pondence that B. Dan Cart r, Ridgewood( ~. J.) C mgr. and pre id nt of thJ. chapter, and George Jacobu, Ridge-wood pro, had with the ommi ion r ofInternal R venue, Wa hington, D.

B li ving these rulings to b of import-ance to v ry U. S. club manager, GOLF.DOM, quoting from Carter's report to hischapt r members regarding correspond-ence with the government, pr sents belowsome of the more important fact concern-ing these taxes.

To g t information on ta es on lock rrentals, arter sent the following t legramto the Commissioner of Internal Revenueat Washington:

W request a ruling on th followingwhich has been brought about by thenew d finition of "Dues" in ection 543R venue Act of 1941:

Many New Jersey clubs provide lock-ers which members may rent to storeth ir personal effects. The rentalcharge is entirely apart from clubdu s and members can or n ed notr nt a locker and they may b gin ordiscontinue the rental whenever theywish.Usually there are several sizes oflockers and the customary r ntalcharge for these is from five to fifteendollars a year, according to size. Insome ca es a member will share inthe rental of a locker with anothermember. Members who do not rent alocker are accommodated with locker

February, 19M2

HAVE YOU ANY TENNISCOURT PROBLEMS?

Drainage! urface! Location! ~ew ourt! Whato Bu ? What quipment To -e? Maintenance!

It 0, writ En-To ut-Ca ervlce Department reogarding them, and we will ghe your problem Im-mediate cOIL~id ration. Thi i a true ervlc_purcha of merchandise is not necevsar- • givethl ervlce to you a a true eeo no my, for rrowa-day, one must be doubly careful in the e pendf-ture ot mone ••• a little mu t go the longestpos ible wa alue and qualit become allimportant.

o if ther I an Impending problem regarding thein tallation or impro ement of either the tennicourt at th club or your 0 n court, ou mu tmake lure that ou get the BE T for oue money!That I our purpose.

pend your mone wiselyand insist on the b t-

.Uodern Bn-T'out-Cas,

E630 Fifth Ave.-CIrcle

room service without restriction orcharge.

Is there a ta on these locker rental ?Please reply collect.

The telegram reply stated:Referenc telegram twenty si. th ifrental of locker is optional with mem-bers of club the rental charge is nottaxable as dues.

D. S. Bliss,Deputy Commissioner

Jacobus receiv d the following an werfrom the Trea ury Dept., office of Com-mis ion r of Internal Revenue, to his re-que t for data on taxes on golf club clean-ing and storage:

Sir:R fer nee is made to your letter of

October 9, 1941 relative to the que tionof wheth r amounts paid by membersof a country club to golf professionalfor storag and cleaning are sub] ct totax as du sand m mbership fees, underthe provisions of section 1710 of Inter-nal R venue Code, as amended by sec-tion 543 of the Revenue Act of 1941.

It is stated the golf professional ownsthe racks in which the golf clubs arestored and he employs a man to do theactual cl aning. The professional re-

33

Dept. B-2 Milwaukee. WIsconsin

MILO GA ITENow Better Than Ever

Milorganite is better than ever before. Indi-vidual particles are now uniformly fine, yetMilorganite continues to retain its uniquegranular structure. The coarser grains havebeen eliminated without any increase in ob-jectionable dust. This accomplishment is inline with the Sewerage Commission's en-deavor to furnish a superior product at alltimes.Milorganite has always been unique amongfertilizers from the physical standpoint. Free-dom from dust makes it clean to handle andeasy to apply. But some greenkeepers thoughtit too coarse to penetrate dense turf on greens.The new finer grained Milorganite overcomesthis objection, but retains the advantages ofa granular material. With fine grinding moreor less dust is always present. Such fer-tilizer is messy to handle, and blows awayfrom greens or fairways during spreading. So,by overcoming these and other objections todusty fertilizer, improvements in the methodof manufacture produce a Milorganite whichis even better than ever before.Milorganite is now a finer carrier for applyinglead arsenate also. The retentive, sponge-likeparticles are smaller, which means added sur-face to hold the arsenate. Milorganite isthe ideal carrier for applying lead arsenateto greens. fairways, and lawns for control ofgru bs and worms.And, best of all, Milorganite produces densesturdy grass, which stays green, and growslonger, than when ordinary water-soluble fer-tilizer is used. Milorganite is rich in long-lasting organic nitrogen, has enough phos-phoric acid for grass, and possesses anabundance of the so-called trace elements,which are needed by plants.Milorganite is an economical source of organicnitrogen. Don't be fooled in this respect. Inany comparison, consider source, type, andamount of nitrogen, as well as other elements.Good mechanical condition is important, too.And, remember, organic nitrogen is neededby grass, even though it costs more per unitthan soluble nitrogen. Only the organics fur-nish nitrogen as needed over long periods.That's why Milorganite keeps grass greenlonger.

This year • • • improve your greensand fairways u:ith Milorganite • • •the dependable organic-nitrogen fer.tUber. Our agronomist and oil Tellt-ing Laboratory are at ;your .ervicewithin reasonable limitation ••

THE SEWERAGE COMMISSION

MILORGANITEfor BETTER TURF

34

ceives payment for storage and cleaningeither on a monthly or yearly basis. Atsome clubs the professional collects thecharges for storage and cleaning whileat other clubs such charges are billed bythe club along with other club charges.

It is held that if the cleaning andstorage charges are purely optional onthe part of the member and are requiredonly from those members who de irecleaning and storage services, thecharges made are not a part of the duesor membership fees of the memb randare not subject to the tax imposed un-der section 1710 of Internal RevenueCode, as amended. However, v here thepayment of cleaning and storage charg-es is required by all member of the clubor of a particular class of membership,such charges are subject to tax, if thedues or membership fees including thecleaning and storage charges of an ac-tive resident annual member are in ex-cess of $10.00 a year.

Respectfully,D. S. BlissDeputy Commissioner

A thorough discussion on taxes on ad-missions Carter had with the Internal Rev-enue department at Newark, brought outthese conclusions:

"1: That the charges for a party whichincludes a meal and dancing, with or with-out entertainment, if confined to membersof a private club and their gue ts, wouldnot be subject to a cabaret tax.

"2. The charge for food and dancing,with or without entertainment, providedfor members and their bonafide gu sts, issubject to an admissions tax on that partof the charge which applies to all else butfood. As to the separation of the chargefor food and the charge for dancing orentertainment, the requirement is that itbe reasonable.

"At Ridg wood we are running twoChristmas dances for young people, andin both cases the price is $2.50 a couplewhich includes r freshm nts, possiblyscrambled eggs and bacon, toast andcoffee, or sandwiches and punch. On thepromise that our normal charge for theserefreshments would amount to $1.50 percouple, this would leave $1.00 p r couplefor the dancing and entertainment featureand consequently we are charging the ad-missions tax on this $1.00.

"The admissions tax rate is 1c for ev ry10c or fraction th reof and in this case thetax will then be 10c a couple. It is not nec-essary to publish the amount of the taxon any announcements or tickets exceptyou add the tax as a plus item. Where theprice includes the tax, the words "tax in-

Golf doni

10 an that many golf club willfind mo t appropriate in th criti-cal tim i: "Keep 'm winging,"ug e t d by Morton G. Bogu , a

GA vice-pre ident. Virtuallyimultan ou ly with the G re-I a e, came the arne logan fromDudl y H. Robin on, ecretary of theEa tern ew York Golf n. Per-hap your club ha , and is u ing an-other logan, imilar to th above.If you have one, GOLFDO 1 wouldappreciate h aring about it.

eluded" should be printed on th announce-ment and tickets.

"3. For our New Year's Eve party weare charging either $6.00 or $7.50 per per-son, which includes supper, dancing andent rtainm nt. It is our intention to ab-sorb th tax and when w publish ourprice we shall put under it "tax included."For th purpose of making our admissiontax r turn, if the price is $6.00 a personwe hall charge $3.00 for the supper and$3.00 for dancing etc. which will m an 30ctax per per on.

"If the price is $7.50 per person, our I

charg will be separated $4.00 for foodand $3.50 for dancing etc., which will re-quir an admi sions tax of 35c p r person.The Internal Revenue office understandsthat the cost of food, including service, ishigh r on ew Year's Eve than ordinarilyand concurr d that these s parations wereboth r asonabl and acceptabl ."

"If admission tickets ar print d, theCollector of Internal Revenue of th FifthDistrict of New Jersey would like asampl ticket sent to him at wark. Ta -es on Admissions should be r turned onTreasury Form o. 729."

e d ew Members? On club reportsuccess with this plan: 0 initiation f e*** instead the new member puts up anamount qual to the dues for th last sixmonths of hi first year *** Thi amountis plac d in escrow (call it r s rv if youwish.) *** ew member then pays regu-lar du s by the month for th first sixmonths *** At the end of that tim, venif h is not y t sold on the club as a p rm-an nt inv stment, he is bound to use it forsix months more since h has already paidall the dues for that period ** Wh n the12 months are over, the club u ually hasmade him a permanent member of itsfamily *** If not, well, what can you lose?-From CMAA President's News Letter.February, 1942

II T L CKSII owlGET IN YOUR

SprinklingEquipment

"Silver Top"Quick Coupling

ValvesRain Bird and Lark

SprinklersSend for new

catalog

L. R. NELSOMFG. CO.

PEORIA, ILLINOIS

35

HOW MUCH EW E9UIPME T1By CLINTON K. BRADLEY

TURF upkeepmen arc wondering whateffect war material production will

have on future design and availability ofcourse mechanical equipment?

Some months ago President Rooseveltmentioned lawnmowers as an item onwhich production would be cut. ot onlythe material that goe into them, but alsothe high speed precision machines thatproduce them are needed in armamentwork.

There are other firms producing certainchemicals which are diverted into defenseuse by priority order, who can allocatebarely enough to make deliveries that areused up nearly as fast as shipments canbe made.

Manufacturers say: "Weare doing thebest we can to meet market demands, andappreciate the tolerance of our customersin this emergency. When present stocksare exhausted and production limited oreven stopped, the consumer more than thesupplier will be forced to do the best hecan with what he has or can get, or applythe old New England saying, "Use it up.Wear it out. Make it do-or do without."

In the terrible '30's, the manufacturers'problem was to get buyers for an over-supply of goods. Now in the frantic '40'sthe situation is reversed-in trying toerve buyers with an under-supply. To get

the consumer reaction various superinten-dents were contacted, most of these beingmen in charge of small 9-hole or modesti8-hole clubs where golf is the main fea-ture. These men whose club finances per-mit equipment replacement only when the

old machines have run beyond repair, willfeel the shortage pinch greater when theycannot get what they want when it'swanted.

Their viewpoint goes like thi : "Whenthis war is over I would rather patronizea firm that knew the golf machine bu i-ness before the emergency, than one thatgot its start making tin hats or mess kits,and then turns to making stamped steelmowers to keep in business."

The old established manufacturers awareof this agree with, "we are underwritingthe future needs of our old customers andnew ones that develop. We desire to retainconfidence and good will by showing ourfaith in your business. Our business hasand will depend on it. We are doing thisregardless of defense restrictions, prior-ities and present shortages that delay ship-ments. Weare retaining our designersand laboratory workers who, by creativeengineering and experiments will continueto improve present products to meetfuture needs."

Right now commercial researchers arehard at work to make tomorrow's turf up-keep easier and less costly. Course re-search work is developing new grassstrains and care methods continue towardthe much-desired objective of scientificgrass growing and mechanical mainten-ance of courses.

Maintenance superintendents must pro-tect their employers' and their own inter-ests by keeping posted and apace withwhat is going on. Reading advertisingmatter, greenkeeping articles, and attend-

36

The great Jabor saver for Golf Course everywhere. Why paygood money for extra help when one man will do the job?

Get this complete low cost Power Outfit; or add the PowerUnit to your present Hand Hydro-Mixer. Don't wait. Do ittoday, and really start to cut down expen e .

othing like the McClain Power Hydro-Mixer for speed andefficiency. Treats entire Green in 10 to 15 minute. Labor prac-tically eliminated. Work' on any pre ure. Dl places obsoleteand high priced pra ing rig everywhere, Run whole day onfew cent worth of gasoline. Perfect control a nd operation.

Low price will amaze you, Write Cor literature.McCLAIN IROTHERS COMPANY, CANTON, OHIO

Golfdom

ing greenkeeping meetings is more im-portant now than in peace-time. It is im-perative to think ahead, to think, study,observe and learn to better cope withchanges to come.

The first change will be financial. Thisfactor must be met in golf by still keener,knowing minds, more productive and ef-ficient ability in maintenance businessmanagement. Changes in equipment de-ign will be governed by lessons of war

material production. "Liquid forging",electric welding, metal stamping, mould-ing, die casting and assembly of new ormore available material , are some itemsthat enter the next picture.

American turf machinery I ads theworld market, and is used in all countriesthat maintain sports fields. This industryis bound to grow when men lay downtheir guns and take up golf. The after-math of World War I was an example.Armaments used then were based onpeace-time machines of tho e days. Armytanks grew from the continuou treadtractors. Explosives contained basic ma-terials used in nitrogenous fertilizers.These led to improved peace-time tractorsand fertilizers.

ompare 'Jeeps' to TractorThe present U. S. Army "quad car" or

"jeep" is more like our sturdy, fast-step-ping mower tractors than a pas enger car.The "jeeps" even have a pintel hook at therear end for anti-tank gun towing, not farremoved from turf tractor mower draw-bars as we know them. When the battlesmoke cl ars, we may expect to see golfcourse tractors of the jeep type drawinggang mowers and in other course main-tenance work.

Our power driven or tractor drawnmowers now in use differ little from thehand lawnmower, and sickle bar roughmowers are like the grainfield cutter. Theearly automobiles were rightly namedhors I ss carriages. They r sembI d theirbuggy ancestors. Who knows but that wemay see the bed knife eliminated fromfuture power mowers, and high speed,electric motor-driven knives-like electricrazors, silently scything the grass behinda four wheel drive tractor, power gener-ator equipped? Or cutting the highergrass-a chain-linked horizontal knivedmow r as now used by army engineers inpower cross-cut saws?

Currently, one maker of bra s hosecouplings and nozzles has resort d tomoulded plastics claiming these are thor-

February, 1942

SPECIALISTS IN GOLF GRASS SEEDS,FERTILIZERS AND EQUIPMENT

132-138 Church St. (Cor. Warren St.) New York

BE U Eo

YOUR GO F SUPPLISTUMPP & WALTER COMPA Ycan probably quickly supply mo tof your 'wants from material onhand-tried and true formula forevery turf problem. Grass eedof "Known Quality" ave laborcost.We will gladly quote price onGras eeds, Fertilizers and GolfCourse Equipment,WRITE OW FOR PRING PRICE

Piston Type Turf PluggerThe "Green Doctor" cut a l~l"diam, plug of turf 2" deep, andit plunger pu he out the plug.Ideal for removing ball brui esant hill, worm ca t and uch

eed a poa annua, Hole canb replaced same way, b liftingturf from edge of green.

Efficient-Easy on the BackTh "Green Doctor" i 3 ft.high, permitting work ithoutb nding. It turd t el con-

truction will wear for r rnothing to get out of order.Lift handle, in ert tool in dam-aged spot and plug lift outea il. Pu h handle and pi -ton eject plug. Rubber handland grip protect hand. 0r-der a "Green Doctor" todayand 'our greens repair prob-lem will be solv d t

Only

$3.50Po tpaid TERMINAL SALES CORP.

,,;01 BRA DT A E L EDETROIT, l\U H.

DEALERS: Write for Proposition

37

oughly adequate for the purpose intended,and release many thousands of pounds ofbrass needed for defense use. The syn-thetic "rubber" now being used for gaso-line pump, and military fuel pipe lines, re-

inforced with rayon, may in later days gointo lighter, tougher, weather and rot-proof irrigation hose. Just now, no red orgreen hose is allowed to be made, onlyblack and brown.

CHICAGO. DETROI DISTRICT ELL '41HIGHLIGHTS; '42 RECOMMENDA 10TWE TY-EIGHTH annual meeting of

the Chicago District Golf Assn. onDec. 16 played to a full house of over 450golf officials and committeemen. The turn-out included presidents from 42 memberclubs of the 65 in the association.The new pre ident of the CDGA isThomas G. McMahon (Skokie CC), suc-ceeding Maynard G. Fes enden (Bob 0'Link GC).

Highlights of the annual report:Caddie Committee: Organization of club

caddies throughout the district was mostsatisfactory during '41 and an adequatesupply of boys are available for next sea-son. But the war effort will bring smallerboys into the picture and it is up to clubsto recommend and golfers to use lighterbags and fewer clubs.

Green ection Committee: Urged a bud-get of $250 in place of the $25 budgetheretofore available, in order that thechairman might have the funds to organizeand hold several meetings each seasonwith interested officials and greensmen.

Handicap Committee: Found that theCDGA handicapping system is sound andpracticable. Ratings of course difficulty areequitable and district handicaps of indivi-dual players are working out well for allclasses of golfers.

Op n Tournament Committee: ChicagoOpen, held at Elmhurst CC on July 18-20,brought a profit to the association of$4,741.09.

* * *Highlight from the 1941 annual re-

port of the Detroit Di trict Golf A sn.:Empire Day tournament _ $2,000British War Relief ....no record of amountU 0 Ryder Cup-Jones team event 18,000United China Relief 2,500

Publicity committee put ln scrap bookabout 8,500 column inches, representing atdisplay advertising rates about $70,000.

38

Income of $1,882 from sale of handicapcards.

Caddi Welfare committee recommendedthat organizations playing at DDGA clubsbe required to give a written guarantee asto number of caddies required and to payon that basis. Michigan Dept. of Labor en-forcing caddie minimum age of 14 yearsand require working permits for boys be-tween 14 and 18. Employment of caddies14 to 16 years old approved by LaborDept. for twilight golf. Due to caddieshortage the DDGA is trying to get LaborDept. to lower caddie age limit to 13 years.Lighter bags recommended. DDGA andWomen's District Assn. to hold majorevents when caddies are not in school.

Green ommittee reported rainfall 4inches under normal for season; muchbrown-patch, dollar-spot and ins ct pesttrouble. Hour rate paid workm n by re-porting clubs varied from 60 to 75c. Entiremaintenance cost (exclusiv of clubhousgrounds, tennis courts, swimming pools,etc.) ranged from $12,812.59 to $19,887.

Slight falling off in private and publiccourse play reported.

A adverti ement in the leading G rmangolf publication, which ha continued

urpri ingly trong through th war, offerlifetime playing privileges on all Germangolf courses to th inv ntor of an r atzgolf ball.

Chief sp cifications of the ball ar :"Diamet r of at least 41 mm., maximumweight 46 grms., high elasticity and resil-ienc, and an ven, high r sistance tohits."

Pr sid nt of the G rman Golf ssn.,who signed the advertisement, concededthat it was unlik ly that any substitutmaterial would pos ss all desir d char-acteristics but said "ev n a partial solu-tion can be of decisive use and pave theway for later, surprising results."

Golfdom

INGENUITY SHINES INFIGHT FOR FINE TURF

A photo-story by O. J. Noer, of brainy work done by green-keepers in making courses attractive and maintenance thrifty.

-Power attachment designed and made by E. Whitehead of Highland CC in Indianapolis., Labor saving de-vices are needed to simplify wartime maintenance.

a-Close-up of spike holes made by homemade power spikes at Highland.-M. McLarin at Canterbury in Cleveland, with two units equipped with homemade steel brushes-one raised

and the other in lowered position. The brushes help control crab grass and thin out badly matted bent.2 a-Close-up showing how brush is attached to a fairway mower. Brush is raised or lowered by changing posi-

tion of cotter pin in long center bolt.-Home made shut-off device used on International fertilizer spreader to permit operations by tractor driver.

(Peoria Country Club.)3 -Photo shows how discarded farm cultivator lever was used and attached to front beam at tractor bitch.3 b-Close-up showing how rod from front lever was attached to throw-out arm.4 -Mike Sanko at Golden Valley changes Virginia bent over to Washington, by, stuffing Washington strain

stolons into holes made first by hand weeder.4 a-Presses stolons into hole and firms soil with foot. Then mows. New 'stolons take root and gradually

crowd and replace Virginia. Play continues without interruption.

FORTAX CALENDAR

CLUBS-ORGANIZEDFORNOT

1942FOR PROFIT

(Illinois Clubs)Prepared by Horwath & Horwath

JANUARY 15.Retailers Occupational Tax Return and payment

for month of December.JANUARY 31.

Federal Tax on Membership Dues. Initiation.Transfer and Assessment Fees for December. 1941.Federal Unemployment Tax Return for year 1941and quarter payment of tax due.

Federal Admissions Tax Return and payment forDecember.

State Unemployment Tax Return for quarterended December 31. 1941 must be paid on or beforeJanuary 31. 1942.

Federal Retirement Tax Return and remittancedue for quarter ended December 31. 1941.

* Federal Excise Tax Returns for month ofDecember 1941.FEBRUARY 15.

Retailers Occupational Tax Return and paymentfor month of January.

Federal Annual Information Return must reachWashington. D. C. today.FEBRUARY 28.

Federal Tax on Membership Dues. Initiation.Transfer and Assessment Fees for January. 1942.

Federal Admissions Tax Return and payment forJanuary.

* Federal Excise Tax Returns for month of Janu-ary. 1942.MARCH 15.

Retailers Occupational Tax Return and paymentfor month of February.MARCH 31.

Federal Tax on Membership Dues, Initiation.Transfer and Assessment Fees for February. 1942.

Federal Admissions Tax Return and payment forFebruary.

* Federal Excise Tax Returns for month of Feb-ruary. 1942.APRIL 1.

Personal Property Schedules must be filed withlocal assessors on demand between this date andMay 1.

All real and personal property is assessed as ofthis date.APRIL 15.

Retailers Occupational Tax Return and paymentfor month of March.APRIL 30.

Federal Tax on Membership Dues. Initiation.Transfer and Assessment Fees for March. 1942.

Second quarter of Federal Unemployment Tax foryear 1941 due.

Federal Admissions Tax Return and payment forMarch.

State Unemployment Tax Return and remittancedue for quarter ended March 31.

F deral Retir ment Tax Return and remittancedue for quarter ended March 31.

Chicago City Liquor License must be renewed onor before this date.

Last day to apply for new State AutomobileDrivers Licens Three year period.

* Federal Excise Tax Returns for month ofMarch, 1942.MAY 1.

t Cook County-Last day to pay 1941 PersonalProperty and first half of 1941 Real Estate Taxeswithout penalty.MAY 15

Retailers Occupational Tax Return and paymentfor month of April.MAY 31.

Federal Tax on Memb rshln Dues. Initiation.Transfer and Aasessm nt F s for April 1942.

Federal Admisaions Ta: Return and payinent forApril.

• Federal E. rcise Tax R turns for month of Avril.1942.J E 1

t Other than Cook County Last day to pay 1941P rsonal Property and first half of 1941 Real EstateTaxes without penalty.

40

JUNE 15.Retailers Occupational Tax Return and pavment

for month of May.JUNE 30.

Federal Tax on Membership Du s. Initiation.Transfer and Aasassmant Fees for May. 1942.

Federal Retail Malt Liquor Dealers License mustbe renewed on or before this date.

Federal Admissions Tax Return and payment forMay.

Federal Retail Liquor Dealers License must berenewed on or befor this date.

State Liquor License expires and mu t be renewedon or before this date.

• Federal Excise Tax Returns for month of May.1942.JULY 15.

Retail rs Occupational Tax R turn and paymentfor month of June.JULY 31.

Federal Tax on Membership DUes. Initiation.Transfer and Assessment Fees for June. 1942.

Third quarter of Federal Unemployment Tax for1941 due.

Federal Admissions Tax Return and payment forJune.

State Unemployment Tax Return and remittancedue for quarter ended June 30.

Federal Retirement Tax Return and remittancedue for quarter ended June 30.

Federal Capital Stock Tax R turn and paymentof tax due.

* Federal Excise Tax Returns for month of June.1942.AUGUST 15.

Retailers Occupational Tax Return and paymentfor month of July.AUGUST 31.

Federal Tax on Member hip Dues. Initiation.Transfer and Assessment Fe s for July. 1942.

Federal Admissions Tax Return and paym nt forJuly.

* Federal Excise Tax Returns for month of July.1942.SEPTEMBER 1.

t Last day to pay second half of 1941 Real EstateTaxes without penalty.SEPTEMBER 15.

Retailers Occupational Tax R turn and paymentfor month of August.SEPTEMBER 30.

Federal Tax on Membership Dues. Initiation.Transfer and Assessment Fees for August. 1942.

F deral Admissions Tax Return and payment forAugust.

* Federal Excise Tax R turns for month ofAugust. 1942.OCTOBER 15

Retailers Occupational Tax Return and paym ntfor month of September.OCTOBER 31

Fed ral Tax on Membership Due. Initiation,Transfer and Ass ssment Fe s for September, 30.1942.

Federal Retirement Tax R turn and remittancedue for quarter ended September 30.

Fed ral Admi sions Tax Return and payment forSepternb r-,

State Unemployment Tax Return and remittancedue for Quart r ended Sept mber 30.

Last quarter of Federal Unemployment Tax for1941 du .

Chicago City Liquor License must b renewedon or b fore this date.

• F deral Excise Tax Returns for month ofSeptember 1942.

OVEMBER 15.R tailers Occupational Tax R turn and payment

for month of October.OVEMBER 30.Fed ral Tax on Membership Dues, Initiation.

Transf r and Assessment Fees for ctober 1942.Federal Admissions Tax R turn and payment for

October.

Golfdom