The fact that everyone of our citizens use the side walks should of itself be all that is needed to prove the necessity of repairing or replacïng many of them. This matter is one which should receive considerable attention this spring. Strangers are exceedingly complimentary in speaking of our homes, the beauty of our streets, and many of the other things which go to make Ann Arbor life pleasant but not one of them can be heard praising our sidewalks. Let us have good walks and let every citizens make up his mind to repair or rebuild thcir sidewalk before the marshal speaks to them about it. Theie appears to be a slight misunderstanding as to what is allowed to be sold tinder the 300 liquor tax by the general liquor law passed by the last legislature. Under the old law those who took out a $200 beer lieense vvere allowed to sell wine or eider by the drink. Under the new law, the beer license is $300 but no one can sell wine or eider by the drink without paying a license of $500. In other words the $300 license covers the sale only of brewed or malt liquors. The idea that wine or eider made from fruit grown in the state could be sold by the tlrink without paying a $500 license is an erroneous one. The law expressly states that the tax shall not be re quired unless the wine or eider be sold by the drink. The liquor law not only changes the amount of licenses required but it changes the classification and the dealer who pavs only $300 is allowed to sell nothing but beer. As will be noticed by a glance at the council proceedings,the city government is exceedingly short of funds. In fact the finance committee estimate of expenses, which is far below the amount spent last year and was made under instructions to report the amount absolutely needed, is snrae $4,000 greater than the amount which can be raised durin the year, even if every cent to be raised by taxation next winter is drpwn out of the treasury before February ist leaving the city not a dollar to run on between February ist and Jury Ist, when the liquor tax is paid over from the county treasury. This deficiency is ovving to two facts. The amounts of funda on hand at the end of the fiscal year has been growing les's and. less for several years, the city spending more than the amount raised bv taxalion. There is a great falling off in the liquor tax as half of it goes to the county under the new law. At the same time the expenses of the city have been naturally gruwing larger. For instance, the city has kept pace 1 with the times by lighting the streets with electric lights, but this has taken money, and yet no more taxes than formerly can be raised to pay for it. This is"the condition of affairs that the new city government is called upon to face with a cut in its revenues nearly deep enough to pay for the electric Iights.