Evening journal., 1923-02-08
Odds and Ends
By Charlton


Within certain circles, the bill in
troduced at Dover last week 10 abol-
ish the present State Board OF Ac-
countancy has created much discus
sion. Legislation IS being sought 10
change a condition which. some con-
slider. IS not abreast with the times.
inasmuch as the same jurisdiction
that has characterized the admins
rration OF this body for the last de-
cade continues.
Whether this jurisdiction is harm
ful or beautiful under the circum-
stances at present governing the ac-
counting conditions OF the State IS a
matter OF much Importance and II
can be only decided by an impartial
review OF the situation at a public
hearing OF the bill and II is hoped
hat the adjudication OF the question
will finally reach that stage.
The profession OF accountancy. as
professions are measured is compar-
7tively new. but It IS one that looms
largely in the business life OF any
community. The value OF mac
countant is greatly enhanced through
NNAN NNNAtI .ANhAANln VI UuA ~ tnFNA
federal tax laws which are so nu-
merous that the ordinary admins
trative feels that his efficiency as an
executive either along the special
lied or general lines would be less
cned should he devote the time and
endeavor that the mastery OF their
intiicacies require. He therefore
turns 10 the public accountant who
is an important element in federal
tax requirements and adjustment.
Numerous young men OF VIII
mington are embracing the study OF
this vocation, either through the IA
cilities provided by local business
colleges. enrolment at the Wharton
school, an adjunct OF the University
81 Pennsylvania or through cor
respondence courses with institu-
lions or national repute. The ac-
quirement OF this profession Is a ser
lous undertaking and the State Leg
stature IN considering the bill now
before them should revise the law n
% proves defective so that no future
question shall ever arise regarding
} ts equity.
This summer, a new outlet for
weekend parties who seek the so
lace OF shade and shore will be found !
az Port Hartman. Maryland. an hours |
ride from town through Newark. Elk |
ton and Chesapeake City along roads |
that beckon 20 the automobiles. Port /
Hartman is just above the point I
where the Elk and the Bohemia /
rivers join with the Susquehanna 20 |
make the headwaters OF Chesapeake I
Bay.
Here nature smiles IN continued /
gracious mood through spring and |
summer days on a paradise for FISH
men content with small prizes
Though sudden storms abound they I
end as quickly as they begin. Port
Harman Is within A mile OF Town
Point stopping place OF the Bal
more boats. curving gently away
from that landing in splendid
resent OF the Elk River with a
second indentation OF the shore 20
court House Point that marks the
,iace Of Francis Skunk Brown, form
,rly the attorney general OF Penn
'ylvania.
As many as seven hundred cars
we're counted at the Town Point land
ne on an August Suday last year.
-ars from Middletown, Newark, New
-astle. Wilmington, Dover, Smyrna,
layton. from Philadelphia, Balti-
more. Penn's Grove. Chester and all
he intermediate points with parties
hat had set forth TO enjoy the splen-
lid roads OF Maryland and Delaware
.ereabouts. with the objective point |
4 clean and sweet dip into the
waters OF the Elk. Then the spin &
.ome along the boulevards that have !
lade the sectio famous. These out
ngs had their handicaps because (
uitable Accommodations for bathing q
nd dining were lacking at the jour .
ey's end. One struggled into a bath {
ne suit behind the curtains OF a car
nd the eats were dependent on the c
enerosity OF the host or the precau- O
ion OF the trips planning. Nothing
Guild he acquired last summer at O
own Point as nothing was there i
nj the gently rolling weters OF the g
TX river. the cerulean blue overhead {
nd the vista OF distant shores across
he turbulent stream. b
This year at Port Hartman, a mod ;
rnized hotel will be thrown open TO
ne public with modations for q
undred guests and with bathing and
ming facilities for several times I,
rat number and the problem OF sat !
I IILsLs-I-ff.