STATE INDIVIDUAL INCOME TAXES: RATES, EXEMPTIONS (Continued) *Tax credit deductible from amount of tax rather than from net income. 1 Personal exemption and credit for dependents deductible from lowest income bracket. 2 The exemptions shown consist of a specific exemption of $2,000 in addition to a personal exemption of $500 for husband or wife and a credit for each dependent of $250. 3 Tax applies only to interest and dividends. No personal exemptions are allowed. 4 An additional exemption of $1,000 is provided for a married woman with separate income. For purposes of the surtax (applicable to income from intangibles) exemptions of $500 for a single person and $800 for a married person are allowed. 6 Tax applies only to interest and dividends. No personal exemptions are allowed. Applicable to income from salaries, wages and business or professions. 8 For purposes of the regular surtax, a tax credit of $37.50 is allowed. In the case of a dependent father, mother or grandparent the taxpayer may take a deduction of $300 in lieu of the $5 tax credit allowed for other dependents. Public Libraries in Large U. S. Cities, 1940 Akron, Ohio. Cincinnati, Ohio. Cleveland, Ohio. N.Y.P.L. Circ. D. There were 1,998 daily newspapers (circulation 40,772,937) in the United States at the close of 1940, according to N. W. Ayer & Son's Directory of Newspapers and Periodicals. The combined total of dailies, weeklies, semi-weeklies and tri-weeklies in publication at the end of 1940 was 13,206, as compared with 13,281 at the end of 1939. Paper was invented about 100 A. D. and soon came into common use as a cheap substitute for silk in the scrolls of the time. Many of these ancient scrolls are yellow in color because they were impregnated with a preservative substance taken from the amoor cork tree, several specimens of which are growing outside the rear doors of the Library of Congress in Washington. Beginnings of Famous Foreign Universities Source: Records of the Institutions The Moslem University of Al-Azhar, in Cairo, Egypt, was founded in 970. Louvain University in Belgium was founded in 1426 by Duke John IV of Brabant in the town that had been the capital before the rise of Brussels. At the end of the 12th Century there were three prominent universities in Europe-Bologna for law, Salerno for medicine, Paris for theology. There were, at Bologna. practically four universities in the Studium Generale-Lombards, Ultramontanes, Tuscans. Romans. At Bologna the university consisted of a body of students who hired professors to teach them. At Paris the students were younger and were considered as apprentices. The University of Pavia, Italy, was founded by Lothaire, grandson of Charlemagne, in 825. Other old Italian universities are Bologna, founded 1200; Padua, 1228; Naples, 1224; Genoa, 1243; Perugla, 1276; Macerata, 1290. There were nine more founded between 1300 and 1550. Italy was the greatest resort of students for the higher education in the middle ages. The University of Paris was founded by King Philip II. 1140-1170, exact date unknown. It was an outgrowth of the Cathedral School of Notre Dame. The University of Poitiers, western France, was founded in 1431. In England, Walter of Merton, began to round his Oxford College in 1266. Winchester School, in Hampshire, England, was founded by Bishop William of Wykeham, 1382-1387. The first college of the University of Cambridge was founded by Hugo. Bishop of Ely. in 1257. But there was a school there as early as 635. In 1109 education was revived there. Eton College, in Buckinghamshire, England, was founded by Henry VI in 1440 and was intended as a preparatory school for King's College, Cambridge. Henry took many ideas for Eton from the Casa Giacosa, the great school near Mantua, Italy, founded by its Marquis about 1429. The University of Prague, Bohemia, was founded in 1348. The University of Heidelberg was founded in 1380. Uppsala University, in the ancient capital of Sweden, was founded in 1477. The University of Moscow was founded in 1755 by the Empress Elizabeth, and the University of St. Petersburg in 1819 by Czar Alexander I. There was a school there in 1747. The first Hungarian University was founded by King Louis the Great at Pecs in 1367. It was in its prosperity attended by 2,000 students, but passed out of existence in 1543 at the time of the occupation of Pecs by the Turks. In 1635 the University of Nagyzombat, now the University of Budapest, was founded by Peter Pazmany, Archbishop of Estergom. The oldest Spanish university is that of Salamanca, founded in 1239. It was preceded in 1209 by the University of Palenza. There was a school at Cordova in 968. The University of Lima, Peru, was founded in 1551 by Charles V. The University of Copenhagen, Denmark, was founded in 1478 and opened in 1479 by virtue of a bull issued by Pope Sixtus IV in 1475. The Technical College of Denmark was founded in 1829. The Royal Frederick University at Oslo wa founded in 1811 and opened in 1813. The University of Leyden, in the Netherlands, was founded by Prince William (the Silent) of Orange in 1575. The Municipal University of Amsterdam was founded in 1632. Trinity College, Dublin, was incorporated by royal charter in 1591. was founded by St. Andrews University, in Scotland, was founded by Bishop Wardlaw in 1411. The University of Glasgow Bishop Turnbull in 1451. The University of Edinburgh was founded in 1582 by a charter granted by King James VI, of Scotland. Dulwich College, near London, was founded in 1619. by Edward Alleyn, a noted actor of that time. The Royal College of Physicians, London, dates from letters patent granted under Henry VIII in 1518 to his physician, Dr. Linacre, who became the first president. The College of Physicians at Dublin was created in 1667; that at Edinburgh in 1681; the College of Surgeons, London, in 1745; and that at Dublin in 1786. The University of Cracow, Poland, where Copernicus received his education, was founded in 1364 by King Casimir III (the Great). The University of Havana, Cuba, was opened on Feb. 15, 1730. The College of San Nicolas de Hidalgo was founded in Patzcuaro in the State of Michoacan, Mexico, in 1540, by Vasco de Quiroga. The University of Mexico was founded in 1553 by the Roman Catholic Church. The University of Finland was founded in 1640. The Simpler Spelling Movement Source: William Russell, M.S. The following is a list of representative reform words in common use thruout America today, along with general rules for further simplifications: draft gipsy inclese kwiz (1) Substitute e for ae or oe. Examples: cyclopedia, ameba, esthetic, maneuver. (2) Avoid the use of gh. Examples: nite, altho, enuf, furlo, thru. (3) Drop ue from words ending in gue. Examples: catalog, dialog, pedagog, prolog. (4) Change final ise to ize when so pronounst. Examples: surprize, advize. (5) Change ph to f when so pronounst. Examples: fantasy, fantom, fonetic, sulfur, telefone. (6) Omit silent letters. (7) When final ed is pronounst d drop e unless necessary to show preceding vowel is long. If pronounst t spell as such. (8) Avoid use of old English spellings ending in our or re. (9) Form plurals in s or es according to general rule, avoiding Latin endings. Example: formulas, not formulae. (10) In all cases where two or more forms are acceptable choose the simpler and more fonetic. Frequency of Letters in English Source: The late Frank H. Vizetelly In the work of computing the frequency of letters in use in English words done for the Funk & Wagnalls New Standard Dictionary, the following results were obtained. Capital initial letters were found to have been used in the following ratio: The Principal Languages of the World Source: Dr. Charles Earle Funk, Editor of the New Standard Dictionary The actual number of languages computed by officers of French Academy is put at 2,796. The English language is spoken by more than 270,000,000 of people of which more than half are Americans. Of these 150,500,000 are citizens of the United States of America, 1,000,000 are Liberians, and 70,900,000 are English-speaking people of England, Scotland, Northern Ireland, and Wales, and the Channel Islands, the Isle of Man, and Ireland, Gibraltar and Malta and the Dominions of Canada, Australia, New Zealand and South Africa. The population of the various other self-governing units or dependent colonies of Great Britain, which combined form the British Empire, has been computed at 381,084,000 persons. Assuming that one-eighth of this number understands and uses English speech in barter, trade exchange, or other manner of communication, a total of 47,633,000 more persons is to be added to the number who understand and speak English. The principal other languages of the world are listed below, followed by the number of persons speaking them according to official reports available in 1941. The reputable English language contains approximately 700,000 words. Possibly 300,000 more terms may be stigmatized as nonce, obsolete, vulgar, low, etc., and therefore seldom or never sought in dictionaries designed for the home. Of the bulk-700,000 terms-nearly one-half consists of scientific terminology seldom met outside of text books and of archaic, obsolescent or obsolete terms. Various estimates of the sources of English words have been made at different times. W. W. Skeat in the fourth edition of his "Etymological Dictionary" which contains approximately 20,000 words, shows the following sources: Anglo-Saxon and English, 3,681; Low German, 126; Dutch, 207; Scandinavian, 693; German, 333. Abyssinian, embracing Ethiopic, Galla, French from Low German, 54; French from Dutch or Middle Dutch, 45, French from Scandinavian, 63; French from (1) German, 85, French from (2) Middle High German, 27; French from (3) Old High German, 154; French from (4) Teutonic, 225; French (Romance languages), 297; French from Latin, 4,842; French from Late Latin, 828; French from Italian, 162. Celtic, 170; Latin (direct), 2,880; Provencal, from Latin, 25; Italian, 99; Spanish, 108; Portuguese, 21. Greek direct or through Latin, Late Latin, French or other sources, 2,493; Slavonic, 31; Lithuanian, 1. Asiatic: Aryan languages, including Persian and Sanskrit, 163; European non-Aryan languages, 20. Semitic: Hebrew, 99; Arabic, 272. Asiatic: Non-Aryan, not Semitic, including Malay, Chinese, Japanese, Tartar, Australian, 135: African languages, 32; American, 102; hybrid, 675; unknown, 12. Total, 19,160. The select vocabulary of the New Standard Dictionary of the English Language totals approximately 455,000 words. If the dead words of our speech be added, the total, as shown by the New English Dictionary on Historical Principles, would reach 700,000 words for the English tongue, living and dead. The latter work admits to a vocabulary of 418,825 terms in use in the literary language. It has not specialized in scientific terminology. The vocabulary of the New International Dictionary, Second Edition, as reported by its Editorin-Chief, Dr. W. A. Neilson, (July 2, 1934) was placed at 550,000 entries, which total was increased to 600,000 by adding 36,000 names in the Gazetteer, 13,000 in the Biographical Section, and 5,000 Abbreviations. The German word-book (Kurschner's UniversalKonversations-Lexikon) contains not more than 300,000 words, including personal names. Geez, Am Estonian 1,127,000 Dutch figures in the above table include oneeighth of the total population of the Dutch colonial possessions (60,731,025), 7,591,378. French figures include one-eighth of the total population of the French colonial possessions (68,480,000) 8,560,000. German figures include German-speaking citizens of Switzerland, Yugoslavia and elsewhere. The effect of the recent mass migrations in Poland and other European States upon the languages of those peoples cannot be reliably computed. The population of India including Feudatory States is reported as consisting of 370,500,000 persons. The languages spoken have been classified as belonging to Aryan, Dravidian, Kolarian, and Tibeto-Burman stocks. No computation of reliable character that shows the number of persons speaking these languages is available for none has been or could be made. Of the stocks the Indo-Aryan group embraces the Vedic, the earliest accessible form of Aryan speech in India. From this, through the development of grammatical and phonetic studies, came a literary language-the Sanskrit, a word that signifies "correctly or completely formed;" hence, cultivated or polished. Thereafter followed Pali and Maharashtri, of Behar and Mahratta dialects that were called Prakrits, 1.e., common, vulgar or derived (from the Sanskrit). The chief Neo-Aryan languages of India are Bengali (Bengal), Uriya (Orissa), Hindi (Upper Provinces) with Punjabi and Nepali, the closely allied language of the Gurkhas, the ruling class of Nepal, Sindhi (Lower Indus), Kashmiri, Marathi, Gujarati (the last of which is sometimes classed as a dialect of Hindi), Assamese (once considered a dialect of Bengali), Brahui (one of the two lan 16,160,000 Urdu (See Note below) guages of Baluchistan), and Sinhalese (the speech of the southern half of the island of Ceylon). The Dravidian group includes twelve distinct languages-Tamil, Telegu, Kanarese, Malayalam, Tulu, Kodagu, Tuda, Kota, Gond, Khond, Oraon, and Rajmahal. These languages are spoken in the following regions or districts of India: Southeastern, northeastern, northwestern, and southwestern, the Malabar coast, Coorg (adjoining the Malabar coast), Nilgiri hills, Central India, Northwest Orissa, the Rajmahal hills of Bengal. Tamil is spoken also in the northern part of Ceylon. The Mohammedan people of India numbering nearly 70,000,000 generally speak one language Hindustani or Urdu. The Mohammedans of Eastern Bengal speak Bengali. In general, Arabic and Persian are known as classic languages to the Mohammedans of India, but are not spoken by them. Urdu or Hindustani, or Hindi with the addition of Persian and Arabic words, written in the Persian character, originated after the Mohammedan conquest through official intercourse of Persian-speaking rulers with their Hindu subjects. A southern variant of it is Dakhani. The Kolarian (so-called from the Kols of Bengal) or Munda group consists of ten languages of which the best known are the Santali (spoken by a tribe which inhabits the western frontier of Lower Bengal) and the Mundari (spoken by the Mundas, Bhumij. and Larka Kols). More than 2,000,000 persons have been said to speak these languages. The Tibeto-Burman group has not yet been completely surveyed. It has been divided by Cust to five geographical groups-the Nepal, Sikkim. Assam, Manipur-Chittagong, and Trans-Himalayan groups. |