An 'eye' on the rockets-it's all done by mirrors
-JUST
UST in case missiles may still be of use in the "backroom
war,
boys" of the War Office have developed a tele- scope to track short- range versions all the way to their targets.
The telescope has a rotating drum of MIRNORS in place of the normal eye-piece.
These mirrors reflect the fery trul left by a rocket, and can "Irisiste" its position, several tunes per second, 19 brigh spot, moving un
screen.
The World
of Science
by Peter Paiping
television small. Better a seasick mariner
By watching their screen, ob- servers can see i once how the
than shipwrecked one,
Atom 'blast'
rocket is heading for as objecUNTED diamonds may be on tive, and if in huis.
Icy calm
A perit always in the minds of Captains wanted the world's
the market soon. Selentit
it with alomte rays.
have found they can change the colour of a stone by bombarding Originally, they wanted to busiest shipping lanes is know why most diamonds have bergs. But this year they ku naturally brown or yellow expect less,
tone. Their research suggested Air spotting off the Labractor that impurities get into the dia- const
revealed unusually monds and net us little centres
Fight feld ice small chunks which absorb some of the rain-
Icebergs bow colours of Eight.
of frozen sea water, are pieces of gineler that break off into the pen,
Why should the absence of one imply the absence of the other?
Because an teebery, towering out of the water, in very prone to crosion by heavy waves,
By pounding them with atom rays, these centres can be made to reverse their choice of colours m that the diamond gives off a bluish or "colourless" tint.
The procesS Is now being Why should diamonds be blue Field tee, in the mass, has the effect of calming the waves. So and not brown? Apparently, the experta predict that the we, the public, prefer them that waves will be big, but the bergs way today.
patented.
Pin-head crystal out-dates transistors
This tiny capsule, held between tweezers, te a radio amplifier doing the work of the more familiar set below.
It is the first of the advances promised by the discovery that tiny crystals of silicon or germanium can be made to perform even more fantastic tasks than transistors.
Using one of these "crystal hearts," American scientists have built an instrument to detect radiation, which can At into the tip of a hypodermic needle. The crystal is 10 bigger than a pin-head but it can count atoms 1000 times faster than any geleer counter. Jabbed into the body, it tells instantly how much radiation is needed to destroy cancerous tissue,
London Express Servich
THE CHINA MAIL, WEDNESDAY, MAY 4, 1980.
PARKINSON'S
PROFESSOR PARKINSON
FOR people with capital, there
SECOND
are ways of apparently fore- going income. They all work on the principle that what might, at first glance, appear to be income is really only an appreciation of capital.
A method once popular was to buy and sell shares in such a way as to avoid receiving a dividend..
LAW-No. 4
As most shares rise In value be- fore the dividend falls due, being marked down again after It has been paid, the tax avoider has Land-Rover had good reason to sell them before the payment and buy them back after wards,
This practice has been dis- somewhat by a tax couraged levled on the transference of shares, as a result of which it became necessary to do rother more than buy and sell the same stock.
With reasonably good advice, however, the handling of in- veatments in not really difficult,
Great gains Involve appreci able risks but a steady and Inconspicuous capital apprecia- tion is fairly easy to arrange.
While taxable uncorned in- come can thus be minimised it is usually unwise to deny hav- ing any income at all.. Income there must be, but kept under rigid control by the formation, of (even better) the acquisition of a limited liability company.
Farm losses
A company formed for pur- pases of tax avoidance is usually agricultural in character and associated with some singularly unproductive acreage of land. Such profits as may arise from the other activities of the com- pany are offset by losses on the farni,
over-
These losses arise in two ways. In the first place it is staffed and over-equipped, the cook and the governess counting as dairymalds, the estate-cor and
IN Saturday's in- the world, or, if
stalment, Professor Parkinson explained that to avoid taxn- tion you must either seek on Idyllic retreat от the other side of
you stay here, have no income while you live and no capital when you die. Today ho turns to the problem of income.
MAKE YOUR INCOME VANISH..
you'll be better off!
Bo the
SWHO
problem is low, With but average Ingenully legally, to become more pros- an litcome can be made to van- perous, without receiving fr isti like the Cheshire Cat, come, thus building up such a leaving nothing behind but surplus as may be described, in self-satisfed grin. And a con- the end, as capital.
cealed income can gradually turn into capital.
A little reflection wlif show that the desired result con achieved in two ways.
be
First, the income must be received, for the most part, int method
loss,
Masterly
It is
unwise
to deny
having
aby
Income
et all.
Drawings br LESLIE BOWYER
Once your claim became the subject of litigation, the resull would be a matter of chantée.
That being so, the safe rule is always to have as much troney available as if the must possi- mistic forecasts were sure to prove currect. For there edh ba nothing more fatal than to ba in the tax collector's debt..
By professing inability to pay To acquire capital, the basic at the time of demand, you make kind. Second, against the income money or gambling) is to limit all. When you
(apart from marrying it virtually impossible to pay at produce the In cash there must be set an expenditure being classed as year to be set against the losses equivalent and legally deductible income. To this policy a master- question as to how you get ft.
while expanding money, there is inevitably the
agricultura! implements, und of the years that are past.
ly avoidance of tax is essential
If earned--and you can hardly their petrul consumption placed It follows that a company In theory, and sometimes but auxiliary. It is not in itself claim that it was stolen-the to the credit of some rarely which has seen nothing but in practice, the most successful the key to Auccess.
sum paid is itself liable to tax: disaster and which is worthless exponent of income avoidance
One other word of warning. That now demand can be satis- operated tractor.
to Ito pro- is the subsistence former. What These methods of tax avoidance ned only by another payment, prietors may be he makes is almost impossible are legal in theory but may be which is taxable; and so on.
to discover and what he loses is challenged in practice. quite valuable
It is by this chain of events his sole tople of conversation. That the car is vital to the that many a lax avolder to someone
Is But what is possible for true business may be more or less brought to ruin. else.
son of the sail is by no means less true, but the extent to as easy for anyone else. For the retired brigadier or group cap- be mintter for argument. There which it is privately used could tain, the likelihood is that his nigli be dispute again about losses will be real and his in the secretary's travel expenses come actually negative.
or the rent of the flat.
In the second saleable place, the firm's
duction
что
in.
poultry, eggs, muk and full will prove perpetuni dis.. appointment to all concerned,
In so far as Üzere is any profit from the company'a tolal activities, 14 will be neatly swallowed up directors' which will admittedly be subject to tax but only as camed income and as distri- buted, moreover, among several closely related members of the Board,
by lees,
Income made 12 panuh like the Cheshire Cat....
Valuable
Its past losses can be adver- tised as an as- set for sole, ns, something
The better policy is to engage not in agriculture but in busies uffset future ness.
guins, and this The businessman.
can
20
is often done, arrange matters that his travel The danger expenses, his entertainment of arises when the friends, his car and his flat, his Gwaranteed less wife and his daughter, are Bil turns out to provided for at the firm's include out expense.
und
standing undisclosed labilities
It we turn now to
con-
sider the post- tion of those without capital, we must remark that their plight is Infinitely worse.
a
To rise by legal means and enter the runks of the socially is Impracticable for all but privileged (except by marriage)
very few. To accumulate capital implies just such an excess of income over expenditure on the tax system seems designed
The company which has been acquired rather than formed works on a different principle.
In the taxation of companies, tae tax collector looks lo average result over a number of years, allowing the profits of one prevent.
in
to
The bills
For tax purposes the only vehicle is a van, the flat an ofice, the wite a secretary, and the daughter a copy typist; alf travels are for promoting trade and all restaurant bills incurred while regaling clients.
SATURDAY
TAX EVASION
CIDER WITH HONEY
..at least it can't do you any harm
Do you want to live to be 100? Do you want to
enjoy good health all your life?
year.
You will stand a much better States. It has topped all the chance if you do two things: best-seller lists for more than a Drink a teaspoonful or two And it impact was no sensä- of elder-vinegar in a glass of tional that cicer and honey sub-
And eat lots water each day.
plles in American shops were of honey. to
quickly exhausted and still can- it,
That, at least, is the essence not keep up with demand. of a book published recently.*
The author, Dr D.
This largesse in as useful the company as to the man employs, for it all goes to reduce the lax payable on its profits.
With the tax avoider's income thus reduced to an insignificant igure, his next step is to exilnguish that smalf total by an assumed burden of insurance premiums, annuities and trusts.
Cider anal honey. Is there Jarvis, anything in it? The answer is is a 75-year-old American gen-
simple. Very little. But iba 03 enjoy eral practitioner from Vermont, book will probably the mountainous storm-swept much success in Britain.. state south of Quebec,
For there can hardly havn This is no ordinary book. It been a family here that does not has literally swept the United practise ita own individual
END OF A BLOODY REBELLION
Kuala Lumpur.
MALAYA can now join the thin ranks of the few
↑
other countries in Southeast Asia that has beaten Communist rebellion www a rebellion that started out with a hard core of well-armed and well-disciplined men and women who had their training in the jungles of Malaya during the Japanese occupation; a rebellion that if it did not have the backing of many people living in Malaya at least it had their tolerance; a rebellion that had all the ingredients of success but failed after 12 years because it lost one of its greatest assets- popular appeal.
The official State of Emer reports say that this band has down over the gency-u familiar euphemism for been whitiled
years to about 700-the majority Malaya's Communis wars to
of them now cling to the Slaanese and on July 31, 12 years and six
border with their leader, Chin weeks after murder and outerge
There are still a few in finally Forced
reluctant Peng. 24
Perak, but these Government to face the reality Pahang and of having a
full-scale Cum- die-hards have their hands full survive in the Juunist armed revoli on their fighting to
jungle and
Hittle they 30 trouble. The war cost" 31.043 people
The formal ending of the A wal of 6,098 terrorists, mainly Chinese with Emergency will not interrupt try. asprinkling of Malays and military and police operations Indiana, have been killed and against these
and the 2,810 wounded.
is now Another 2,075 Malayan Governmen
Siamese gave themselves up, while 2.819 negotiating with the
authorities for further co-opera- were wounded
an 1,205 cap- tion on the border in a deter tired.
mined effort to wipe out the lant ABORIGINES
big band of terrorists,
hands.
their lives.
By GORDON HUNG
Our Correspondent in Malaya
The
the
British
SYSTEM
Whe
brand of folk medicine, based on some old wives' tale,
And as an anthology of old wlyes' lales. Dr Jarvia's book is superb.
Cider vinegar. ho suggests, will cure:
High blood pressUTO, over- weight, chronic fatigue, head-
In 1035 the terrorisis called her, dizziness, tore fronts, for peace and they tried to "save | Inflammation of the kidneys, face" and at the same time weeping eyes and vomiting, build up trength quietly by
nost
con-
Just take two teaspoonfuls of each every day of your lie and In September of the year of the pannecar will do the rest.
Tengku Abdul
But cases where, he "Operation claims, elder and honey have offered the had a marked effect on the il- terrorire now resses he mentions,
But he does not give one Independence scrap of selenlife evidence to had been granted, there seemed support his claims,
SURRENDER
The most that can be said for his older and honey treatment In that it will probably do you no harm.
Боте
ment looked on while the coun- commitling were supposed to be bry slowly but surely sit in m the name of "freedom." wards anarchy until Lieut- Disgusted by the terrorists' General Sir Harold Briggs took brutality, the people rallied to over command of the fight ward the Government and onen- taying this with the present The cure ngainst the terrorists in 1950, y demonstrated by rallies, pro- Prime Minister, Tengku Abdul He realised that he was fight- cessions ond public meetings Rahman, whes was then chief ing a full-scale war and that the their contempt for everything minister of the country, which enemy had at that time the gym- the MCP stood for.
had internal self-government.
Honey, he suggests, will cure: pathy of a major portion of the
Insomnia, bed wetting, cray, In Kanka Lumpur in August, But the Tengku refused to people who were giving material 1052, leaders of all sections of have any truck with the Cern- sinusitis,
coughs, burns, stuffy and moral nid to the Com the Chinese, Malay and Indian numists.
hay fever and numaia. The plan he devisce
stipation in babies communities blaned a apecka
Then In 1057 the crowning in addition to their direct When hostilities
was drastic na things endod, the domination in Southeast Asia, teriorated to such an
had do appeal to the terrorists to sur- blow came to the Communists.uses, Dr Jarvis maintains, both British Government refused to
extent render, passed the disturiances
vit un
Maloya was granted, full inde- will INDIRECTLY the government was in danger
condition recognise many of the deeds of just "one of those
Communists things that of losing control of the situa- realised they had made their out of the Communista sala turally Healthy.
suddenly rendence and eo took the wind the body so that it keeps na- the guerilias and turned a deaf periodically. hoppen
tion. car to talk of full independence colonies
greatest mistake of the whole and their so-called "struggle He Jaid the foundation on rebellion. They
had allenated for freedom." for Malaya. Many disillusioned
The end of the 1040s was the which the armed rebellion was their greatest ally-the people. and disgruntled Jungle #ghters, era of independence and there anally smuslied with a plan that Immediately a directive to "lop independence, who were not Communista, re- was a great awakening in Asia set the gigantic task of resettlig killing civilians" was issued by Rohman, launched turned to the jungle with their to cast of! the shuckles of
some 450,000 squatters, maluly the MOP high command. A Greenland" British-supplied arms to fight a colonialkan.
which Chinese, in concentration-type major chanzo In strategy was remaining 1,800 new war-this time
to Sho against Coverment refused
camps out of the reach and in- called for. British colonialism. It was only facts and the violence continued,
Gurrender terms. a matter of
But this directive took a long time before they
Now that fill Meanwhile, the jungle-trained fluence of the terrorists.
ume to reach the rank and file came under the influence of the army of Chin Pen roamed
of the various terrorial groups, MCP, whose avowed aim was to Malaya will murdering
to be no reason for those who He set up a system of state, which in the mean.re 0001- kick the Britch out of Malaya 'planters and civilians, sinshing
went into the jungle to fight settlement and district war tinued their bestial activities for "treedom" to remain there and set up an independent coun- rubber trees and terrorising the
executive comanillées by which driving their popular support any longer. population.
the campaign 15
being further away. The racial massacres of 1045 British Government declared the following year
Thon on June 17, 1948, the waged, but it was not until the As Director of Operations.
of his other Walk between Malays and Chinese hes EmerKIKY.
that the Briggs Sir Gerald "put dynamito" into The terrorists surrendered in
|tures," much as castor oil mub to been attributed
but they still re Plan
Implemented was
In the Briggs plan and got it going droves. Even many hord- to the Com- fused to admit that they were earnest.
soften the feet and glycerine- munists as their first trial of ghting a war.
in full swing putting the Com- boiled Communists left the etnon to soothe a cough, will The whole thing The appointment in October. muniste on the defensive for the Jungle betours of the loa
undoubtedly do good as they vents soft pedalled and the 1951, of General Sir Gereld first time in the whole war. confidence in Chin Peng and have done for years.. UNREST
general who was to direct the Tempier ag High Commissioner Shortly after his arrival ho other top-ranking leader. The industrial unrest in the Baht ogaust the terrorists in the after Sir Hummy Gurney Was took & quick lock round the And those Brat are still The security forces, which in- How did the terroriste get Federation and Singapore
beginning underestimated his foo kitled in an ambush wad the country and proclaimed: ruded British and Common their arms? Where did they get throughout 1946 and 1047 was completely. Ho remarket that turning point in the war.
could win this wa in three but for what nim now? Thn wealth troops, Malay soldiers their support? Why were they Communist inspired there were he had dought the Communiste The two yoam 1950-51 were months IF I could get two-thirds people have now come to realise His list of "eale" herbs wil and aborigines, Borneo trackers so powerful? When did the 300 strikes in the Federation s in Greece and Inillo, ond the work, blackest. Security of the people on my alde," that the Commumisla were never make a valuable addition to any nod members of the Home revolt really start? What is 1047-and it was clear enough fighting them in Malaya would forces and civilian casualties He had 11 directive read interested in their freedom but cookery book. But running Guards, who came from all sec- their future?
then, if it had not been before, re the emalest,
2,199 were killed-exceded by pronouncing that Malaya should only in using them to set up a through his booie la precopt tlons of the population, lost To answer many of these quo that through the trade uniona How wrong he wan. He was over 400 the Serrorist dead. in due course become a fully Communist state in Mainye that is frankly dangerous, 1,885 men and 2,380 of them lons it is necessary to go back whose leadership they had cup hot only up against a dedicated In 1991 there werd 0,000 self-governing nation within the which he still the ultimate aim The best way emiure, good were wounded.
to the last world war. When tured the Commutate intended band of men and women in the "elden," including 81 train Commonwaith.
of the MCP.
health, he says, is to follow A total of 2,473 civilians were Malaya fell to the Imperial to hold industry and the jungle but he also ranéei the derulonta - the lata King and Str Gamle went ruthlessly Chin Penz has lost the shoot diet that is low in protein and murdered by the terrorists; the Japanese forces, various guerilla government to runrm.
non-fighting people in the towns 15 family mirrowly escaped ahead with resettling nearly bold ing war but he is still hoping to || high JA carbohydrates or bodies of another B10, who were bande--many of them were Early ti 1040, violetice and villagea where diey were death in one derollment-50 a million squatters and others, oblain, a "politieni solution." Märchen, abducted; have never baon strong Communist influence- flourished and there was whole many who werb sirpathia to traina were fired on from red he launched a campaten to One of the minds of a Com- That In nontediée. It Com found. Hundreds Fore were started operating in the jungle, sale intimitazion on the Com the Communist dim and quite Jungle with death and Injury to win over the aboritides in the munist takeover, that has been founds die freinds of Injured.
They war later all amalgamated muniste began their murders of willing to aid them in the name uver & tundred passenger. Jungle who poled as the Com- repeated often in various coun modern hutition expers. It i The 12-year-old Emergency Into Force 130, which formed the Kuomintang officials and of "freedon, **
This Indiscriminate killing of munists frontline. At the end frios, is that if you can't win a guaranteed way to make you has cost the Federation Govern- backbone of the Allied guerilla planters.
Over 400 civilians were mur innocent civilians. including of his accond yesme here terrorist by armed means, then you must fat und give you a perpetual ment a total of £200 million and force in Malaya and was woli Although stator Malayan élvil dered in the first six months of thlidren in grenade attacks in incidents ligd, dropped to 32 a- bago tym withfe,
*off-colour" feeling. now it run to a little over supplied with aims.
servants expressed theis versional the war, more than double the trains were fired œ from The year compared with 800 before But the Federation / Gdyern-
Folk Medicine, by Dr D. C. During the war the Maluyán oplniliba £100,000 a week. There figures
that the violence was losses of the security foroo Jungle and train attacks, soon his arrival,
ment in fully aware of this and Jarvis, W. l. Allen, 108, excludlo the maintenance of Communist Party, many of talitlesity motivated. the Some of the Communist bands of had their effect on the populace He relentlessly pursued the is now preparing to change the British troops and older Cón- whose members were fighting in Gavornment dad _cuperially 59 to 100 thou, which roamed the which Whà bóka ·licht and terrorists, tiver
Kivinut them Conillullon to bring in iswe to subversion when the the jungle, formed plans to Whitehall, which will did not countyskle, were better armed lers enthusiastic, about the fight time to regroup, recover er rest combat, monwealth forces.
Of the formidable terrorlat establish a Mulayan Communin (realise the extent, not the wife than the police they attached. · capocinity when the bloody until tidy dad to Aid she.wav Emergelloy laws are tescinded army.of over 10,000, intelligence Republic after the war.
of the Commmmlet - plánu. for By this time a helples goven- atrocities the förrorists
in a few monther time, - were to play for time.
mon
strength.
in the jungle are still fighting Dangerous
"
Peter Fairley
Zytondos FEETRAN MUTUINN).
་