Entrance, Exit

In Franklin Roosevelt's sub-Cabinet last week a long-vacant place was filled, a long-filled place was vacated. For nearly twelve months since T. Jefferson Coolidge resigned because he disliked the New Deal's mounting debts, the job of Under Secretary of the Treasury had been vacant. Last week, giving up futile efforts to find for the job an expert in the technique of floating Government bonds who had no connection with Wall Street, the President sent to the Senate the name Roswell Foster Magill. Not a bond expert but a tax expert, Mr.

Magill, a professor at Columbia, now only 41, advised the Treasury in framing both the tax bills of 1924 and 1934.

Three years ago he made a study of the British income tax system for Secretary Morgenthau. He advocates: simplifying the tax laws to save taxpayers much needless litigation; putting the Bureau of Internal Revenue on a career instead of patronage basis; an entirely new method of taxing capital gains. Not since Congress in 1930 created the job of Director of the Bureau of Prisons has it been vacant.

All that time its occupant has been Bostonian Sanford Bates. Calvin Coolidge gave him the job of running Massachusetts' prisons nearly 18 years ago. So great grew his fame as a penologist that Herbert Hoover brought him to Washington, Governor Franklin Roosevelt and Mayor Fiorello LaGuardia tried in vain to lure him into the services of the State and City of New York. Having kicked politics out of the antiquated prison system and built 16 model Federal prisons, last week Penologist Bates resigned, turned over his job to his Assistant James V. Bennett, to try his hand at crime prevention as Executive Director of the Boys Clubs of America, Inc.. which has 291 clubs in high-delinquency centres of the U. S.

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