UPSON TAMINATED PANEI.S

UPSON STRONG.BILT PANETS For NewConstruction (6 Plv)

Upson STRONG-BIIT Ponels ore specificolly designed for woll ond ceiling lining in new home conslruclion. A slrong, rigid, 6ply, lominoted ponel with pebbled surfqce presized to provide smoolh ond eosy pointing.

STRONG-BfLT Ponels qre qvqilobl e in 48,, widths, 6,7,8,9, l0 qnd 12' lengths. Also full woll sizes in 96,, widths, 12, 14 16 ond 18' lengths.

UPSON KUVER.KRAK PANELS For Re-Covering Craclced Plaster (5 Ply)

While primorily designed for re-covering ond remodeling wolls ond ceilings KUVER-KRAK Ponels qre olso used extensively wherever there is q need for o superior woll ond ceiling surfqce.

KUVER-KRAK Ponels hove identicolly the some pebbled surfoce os Strong-Bih Ponels, lhey ore Jvll 1/a,, in thickness, ond come in 48" widths, 8, 1O qnd 12' lengths.

UPSON DUBL.THIK FIBRE.TILE (5 Plv)for Modern Baths and Kitchens

Upson DUBL-THIK FIBRE-TILE is ideol for bqths ond kirchens in new construclion where economy without socriftce of efiiciency is desiroble. lt is olso used exlensively in remodeling where il moy be opplied righl over old ploster. The surfoce comes unfinished either in 4" tile-like indentotions or ploin. lr is smoolh qnd fuzz-free. Tokes point or enomel beoutifully. DUBI-THICK FIBRE-TILE comes in 48" Widths, 8, 10, 12, lengths

UPSON No. 2 FLOATING FASTENER

This Fostener is qn exctusive Upson feolure designed lo be used with Upson STRONG-BIIT, KUVER-KRAK ond DUBL-IHICK FIBRETl[E Ponels, eliminoting visible nqils ond nqil holes. Upson Flooling Fosteners ore opplied directly lo studding or furring. The Foslener is so construcled os lo permil movemenl of the ponel, due to normol strucfurql selllemenl.

effect of putting the rest of the nation on foot, is something that seems not to enter into this prospectus.

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There are a million good objections to this plan of Mr. Brannan-together with all the smaller plans includedbut the chief and strongest one is that if we went through with it, shortly thereafter there would be nothing but farmers left in this country. Would anyone be sucker enough to follow any other calling? And thus we would soon adopt as our national anthem that dear old ditty"The Farmer's Life is the Life for Me," and quit straining our voices trying to reach the high notes of "The Star Spangled Banner." The day his plan is adopted would be hey-dey and holiday for the makers of overalls and rakes. We'd all buy 'em.

And now farewell for the time to Pied Piper Brannan, and return to Mr. Schram, whom I quoted earlier in this piece. He says that this country cannot live by bootstraps alone. But there are evidently many millions of Americans who are willing to try, and to hell with what happens next, and "the devil take the hindermost." A New York businessman, Mr. Robert Byfield, recently opened up and spoke a mouthful when he said in a public statement:

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"The hue and cry for the welfare state is being stepped up week after week to a crescendo, but, of course, if the rich are going to carry the poor, the well carry the sick, the young carry the old, the landlords carry the tenants, the employed carry the jobless, someone is going to have to foot the bill. As the British experience is definitely proving, the high bracket taxpayer simply cannot carrv the load. Social welfare inevitably costs more than was estimated in advance, and there is no one to carry the man with venture capital except the sheriff and undertaker."

President Roosevelt rtJq"J",fl used the term "the forgotten man" to describe the man at the bottom of the economic ladder. That term was invented in 1883 by Proi. Wm. Graham Sumner, of Yale University, and the statement of which it is a part should be immortalized. Right today it should hang prominently on the walls of Congress. Here is what Prof. Sumner said:

"Wealth comes orly fi**prld.r"tion, and all that the wrangling grabbers, loafers, and jobbers get to deal with comes from somebody's toil and sacrifice. Who, then, is he who provides it aU? The Forgotten Man, delving away in patient industry, supporting his family, paying his taxes, casting his vote, supporting the church and school. But he is the only one for whom there is no provision in the great scramble and big divide. Such is the Forgotten Man. fle works, he votes, generally he praysbut he always pays. All the burdens fall on him or on her; for the Forgotten Man is not seldom a woman."

Wouldn't it be a -t"uJrr,i iJ"" ir we could have a big banner made and get it hung prominently in the front of both the Senate and the llouse in Washington, bearing the words of Prof. Sumner, and reading something like this: "Remember that every dollar you are planning to waste 'COMES FROM SOMEBODY'S TOIL AND

SACRIFICE.'" I make that as a motion. Do I hear a second?

As this is written they are wrangling in Washington over the number of billions of dollars of taxpayers' money we will give Europe for recovery for the coming year. Some want to start cutting it down-this huge giveaway that asks not even an IOU in return. The government objects to saving a nickel in this direction. With no intent of arguing either side of the controversy, let me offer THIS suggestion with which, I believe, you will agree: that whenever we DO start reducing the Europesn €X. pense account, it will be over the same stern objections and objectors that are in evidence today. Neither next year nor in the years to come will Britain, or France, or any other recipient of our bounty ever agree that they can get along with less. Neither will our spenders in Washington ever make a move to reduce it. Of those things I am dead sure. Some day we MUST start taking the nations of Europe-and the rest of the world-off the sore backs of the American taxpayers, and when we succeed it will be after we have won a stern battle. These things, like bureaus, never change, never reduce. So, don't let the fact that loud cries against cutting down the Eirropean expense account rend the skies affect your judgment of the matter. It's always going to be that waY.

And so, to follow c.orl" ir. lon"rr'. wise injunction to "always leave them laughing when you say goodby," let us tell a swell little story about a great American, the late General Pershing. At the end of world war one he was b,esieged with offers for making money in many ways. A vaudeville agent offered him a fortune to appear on the stage. He put it in writing. Then he called on the General and asked: "Have you entertained my proposition?" Pershing grinned and replied: "No, but your proposition has certainly entertained me." Real people never sell theit positions for money.

Fan Mcil

We have never sent fan mail from this office before, but feel that you are entitled to know that we enjoy your magazine more than any other lumber publication tl-rat we receive.

Jean Woodward, Manager Opaco Lumber & Realty Co. t;t

Nevada

You may tell Mr. Dionne that his editorial on potatoes in the May 15 issue is well worth the subscription money alone. We look forward with pleasure to reading your journal in the months ahead.

H. M. RHODES, Manager Salt Lake Mill & Lumber Co. Salt Lake Citv. Utah.

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We enjoy every number of the Lumber Merchant. W. H. Macy Orland, California