NOVEMBEE 30, 1917] 



SCIENCE 



535 



time lord president of the privy council, received a 

 deputation of the board of scientific societies on 

 December 1 last, at which he outlined the policy 

 of the government in regard to industrial re- 

 search. He announced their intention to ask par- 

 liament to place a large fund — a million sterling 

 — at the disposal of the department to enable it to 

 cooperate with the industries of the country in the 

 foundation and maintenance of approved associa- 

 tions for research during the next five years or so. 

 After these initial years it is expected that the 

 larger industries, at any rate, will be able and 

 willing to carry on the work of the associations 

 without assistance. The intention of the govern- 

 ment is to make a contribution to the assured in- 

 come of such associations from the subscriptions of 

 their members, varying in amount according to 

 circumstances, and with a normal maximum of 

 pound for pound, though in very exceptional cases 

 this limit may be exceeded. Lord Crewe also an- 

 nounced that the board of inland revenue would be 

 prepared to instruct surveyors of taxes to allow 

 as a working expense for income-tax purposes the 

 contributions by traders to industrial associations 

 formed for the purpose of scientific research for 

 the benefit of the various trades. The allowance 

 would be subject to certain conditions; that is to 

 say, the association must be under government 

 supervision and the trader's contribution must be 

 "an out and out payment, made from his trade 

 profits and giving him no proprietary interest in 

 the property of the association. ' ' Since this de- 

 cision includes war profits and excess profits taxes, 

 it offers a considerable inducement to firms af- 

 fected by these taxes to act promptly. 



A TRIBUTE TO PROFESSOR CHURCH 



The College of Civil Engineering of Cor- 

 nell University paid a tribute of affection and 

 respect to the emeritus professor of applied 

 mechanics and hydraulics, Irving Porter 

 Church, '73, on November 9. Alumni of the 

 college presented to the university a portrait 

 of Professor Church and the sum of $2,500 

 in Liberty Bonds to form the Irving P. 

 Church Fund, the income of which is to be 

 devoted to the purchase of additions to the 

 library of the college. 



According to the Cornell Alumni News, a 

 simple ceremony of presentation took place 

 at noon in the auditorium of Goldwin Smith 

 Hall. Among the persons assembled were 

 Mr. White and Professors Law, Hewett, Corn- 



stock, and Gage — men whose terms of service 

 in the faculty are comparable in length to 

 that of Professor Chittch; Mrs. Crandall; the 

 members of the faculty of civil engineering, 

 and a number of other professors. 



On the rostrum, veiled, was the portrait 

 lately completed by J. Campbell Phillips. 

 Dean Haskell expressed the pleasure of the 

 faculty of civil engineering in taking part in 

 this tribute to a beloved teacher, and intro- 

 duced William D. Kelley, '80, the representa- 

 tive of the alumni committee which the Cor- 

 nell Society of Civil Engineers had appointed 

 to provide the double memorial. Mr. Kelley 

 gracefully expressed the affection of the old 

 students for Professor Church and their sense 

 of his great services to the college and to 

 engineering science during so many years. 

 The contributions to this testimonial, he said, 

 had come from Cornell engineers in all parts 

 of the world. He unveiled the portrait and 

 presented it to the imiversity. Then he took 

 from his pocket the Liberty Bonds constitut- 

 ing the Church Fund and handed them to 

 President Schurman. 



The President accepted the gifts in behalf 

 of the university. He congratulated the 

 alumni of the College of Civil Engineering on 

 the value of their testimonial and still more 

 on the propriety of their gift. What other 

 offering, he asked, could be more grateful to 

 a teacher than this double memorial? The 

 whole university, he said, would be forever 

 in debt to Professor Church's character and 

 scholarship. 



Everybody arose as Professor Church ad- 

 vanced to the front of the platform. He 

 apologized for his presence there. What need 

 for him to talk, he said, when a speaking like- 

 ness was there to represent him. He accepted 

 gratefully the tribute of his old students, and 

 spoke for a few minutes of his reminiscences 

 of the forty-eight years he had spent at 

 Cornell. 



The board of trustees next day adopted 

 this resolution : " First, that the communica- 

 tion of Mr. F. W. Scheidenhelm, chairman 

 of the committee, be spread on the minutes 

 of this board; secondly, that the sincere 



