The Capital Times from Madison, Wisconsin • 10

10 THE CAPITAL TIMES, Saturday, Jan. 22, 1983 Tax collectors give entertainers the business after expenses. It might go down to 2 percent. We could agree to that However, if their past history is terrible, and in many cases it is, were not going to agree to it. But thats a judg- mental situation.

All were trying to do is get the money I due us at the least cost possible. De Young has no idea how much added revenue the new tax law will generate for Wisconsin. Its not going to wipe out the deficit," he says. But if JV you take 6 percent of all payments made to non-residents, -J it can add up to quite a bit. The problem is, not all have filed in the past, so we cant make an accurate estimate.

Herb Frank of the Madison Ticket Agency at the Coliseum doesnt feel the amount tendered will be very substantial after entertainers deduct on-the-road expenses. For instance, todays rock groups are onto hard times caused by spriraluig production and trayel costs, and many have cut back concert appearances, says Frank, i In some cases, record companies that used to finance an artists tours have opted out altogether. This has ct prompted entertainers to seek financial support for tours from commercial firms, including Levis jeans, Miller beer and Salem cigarettes. Frank recently notified the Oak Ridge Boys (due here Sunday) of the bondcash deposit requirement: Ill tell c' you, they werent very happy about it," he says. Any entertainment groups exempt from Wisconsin corporate taxes will retain their exempt status.

So there is an exception," says De Young. A non-1 profit symphony orchestra has already met the test. name entertainers who performed in Wisconsin, only one properly filed a return statement. Currently, insists De Young, 90 percent are not filing on time. For us to locate these people Is a timely and costly process, he says.

First Of all, they wont respond; another thing is, if they do respond and dont pay, how do you collect? We have no real jurisdiction beyond the state boundaries. In the past, the state has estimated income and sent that figure to the person or persons involved. If they dont respond to that, then it becomes delinquent, says De Young. Then if an entertainer does subsequently come back to perform, we can assess thats not a good way to collect. Robert Little has been assigned by the state to coordinate activities involving the non-resident entertainers tax.

Because only one person is on the job, it appears that the state will rely on voluntary compliance. Its more than self-compliance; its a loss out of (the promoters) own pocket, explains De Young. We feel thats why promoters will want to protect themselves. And were saying, in effect, the promoter is an employer. If they dont (ante up the 6 percent of the total contract), theyre liable.

The 6 percent figure Is based on previous tax filings by entertainers. Expenses vary," says De Young. You cant judge ahead of time. But we feel that in most cases it will be 6 percent It can be less. If they have overpaid, theyll get it back.

An entertainer can come to us with a profit-and-loss statement and say, Im only going to make so much By WALT TROTT Capital Times Staff Writer Theres no business like show business and Wisconsin wants its slice of the business from non-resident entertainers who perform in-state. As of Jan. 1, any performer entering into a contract exceeding $3,200 in a calendar year has to pay a 6 percent income tax up front before an in-state show. To ensure compliance, Wisconsin requires a surety bond or cash deposit with the Department of Revenue before an appearance, according to Jack E. De Young, assistant administrator for the states Income, Sales, Inheritance and Excise Tax Division.

The responsibility for payment is being placed on the Wisconsin booker, manager, promoter, proprietor or resident person having receipt, custody or control of the proceeds of the event. This has created a hue and cry from many of Wisconsins promoters, whose protestations include: the added burden and out-of-pocket expense of contacting the out-of-staters; being placed in the financially precarious position of being employer to transient performers, and lost bookings with entertainers irate over the new development. De Young makes light of reports that entertainers will bypass the state: Entertainers pay federal taxes and they still perform in the U.S. wever, his vie is not shared by all. This is coming out at a bad time in the business, laments Ron Paskin of Cloud 9 Productions.

It was diffi cult enough to get these acts to come to Wisconsin, and this is not going to make it any easier. Madison never seems to be a fmal destination usually theyre en route from Chicago or Minneapolis. Paskin, whose firm promoted such Civic Center attractions last year as Judy Collins, Lily Tomlin and the Arlo GuthriePete Seeger concert, feels that the public will wind up paying any additional costs incurred via higher ticket prices. I dont know if its fair," Paskin, a Madison attorney, says. It seems to me entertainers are being singled out, and its an attempt to make the promoters the Civic Center, the Coliseum a collection agency for the government.

Its just one more headache in a business filled with headaches. Its not a new tax at all, Insists De Young. Laws governing the liability and payment of tax on income earned here have been on the books for a long time. But the new regulation puts some teeth into the old law. To explain, the state has prepared a document (Publication 508) Wisconsin Tax Requirements Relating to Non-Resident Entertainers and has sent it to 200 agencies and entertainers.

The publication spells out the new requirements, which cover anyone who furnishes amusement, entertainment or public speaking services, or performs in one or more sporting events in Wisconsin. But, when queried about sports figures, De Young seems a bit vague. Sports people already are covered under the regular law, he says. Professional sports teams already are subject to Wisconsin jurisdiction. Citing a 1975 survey, De Young says that of the big- Gandhi overwhelming epic film of humanity movie Review 1 hundreds of millions, ruled by a relative handful of British.

Gandhi realizes that Indians have been made into second-class citizens in their own country, and he begins a program of civil disobedience that is at first ignored by the British, then scorned, and finally, reluctantly, dealt with. There is a shattering scene in which wave after wave of Gandhis followers march forward to be beaten to the ground by British clubs. Through it all, Gandhi maintains a certain detachment He is convinced that sheer moral example can free his nation as it did. You have been guests in our home long enough, he tells the British. Now we would like for you to leave.

The movie is populated with many familiar faces, surrounding the newcomer Ben Kingsley. Where would the British cinema be without its dependable, sturdy, absolutely authoritative generation of great character actors like Trevor Howard (as a British judge), John Mills (the British viceroy), John Gielgud and Michael Hordern? There are also such younger actors as Ian Bannen, Edward Fox, Ian Charleson and, from America, Martin Sheen as a reporter and Candice Bergen as the photographer Margaret Bourke-White. What is important about this film is not that it serves as a history lesson (although it does) but that, at a time when the threat of nuclear holocaust hangs ominously in the air, it reminds us that we are, after all, human, and thus capable of the most extraordinary and wonderful achievements, simply through the use of our imaginations, our wills and our sense of right (Gandhi is now playing at the Orpheum Theatre.) By ROGER EBERT Chicago Sun-Times News Service In the middle of this epic film there is a quiet, small scene that helps to explain why Gandhi" is such a remarkable experience. Mahatma Gandhi, at the height of. his power and fame, stands by the side of a lake with his wife of many years.

Together, for the benefit of a visitor from the West, they re-enact their marriage vows. They do it with solemnity, quiet warmth and perhaps just a touch of shyness; they are simultaneously explaining an aspect of Indian culture and touching on something very personal to them both. At the end of the ceremony, Gandhi says, We were 13 at the time. He shrugs. The marriage had been arranged.

Gandhi and his wife had not been in love and yet love had grown between them. But that is not really the point of the scene. The point comes in the quiet smile with which Gandhi says the words. At that moment we believe that he is fully and truly human, and at that moment, a turning point in the film, Gandhi declares that it is not only a historical record but a breathing, living document. This is the sort of rare epic film that spans the decades, that uses the proverbial cast of thousands, and yet follows a human thread from beginning to end: Gandhi is no more overwhelmed by the scope of its production than was Gandhi overwhelmed by all the glory of the British Empire.

The movie is a labor of love by Sir Richard Attenborough, who struggled for years to get financing for his huge but non-commercial project Various actors were considered over the years for the all-important title role, but the actor who was finally chosen, Ben Kingsley, makes the role so completely his own that there is a genuine feeling that the spirit of Gandhi is on the screen. Kingsleys performance is powerful without being loud or histrionic; he is almost always quiet observant and soft-spoken on the screen, and yet his performance comes across with such might that we realize, afterward, that the sheer moral force of Gandhi must have been behind the words. The movie begins in the early years of the century, in South Africa, where Gandhi was born and spent the first decades of his life. He was trained as a lawyer and received his degree, but degree or no, he was a target of South Africas system of racial segregation, in which Indians are denied full citizenship and manhood. Gandhis reaction to the system is, at first almost naive.

But Gandhis response sets the tone of the film. He is nonviolent but firm. Before long, Gandhi is in India, a nation of 'Inherit the Wind subject matter still timely I 'V-' Hh Dn Stage Hombeck gets his fun in life by point- ing out how stupid everyone around him is on occasion, Shaw makes this pleasure seem close to true joy and that doesnt fit the character. For the most part, however, he gets it just right Performances are at 8 tonight and 1:30 p.m. Sunday.

The play runs Jan. 27-30 and Feb. 3-5 at 8 p.m., except Sundays when it is at 1:30 p.m. For tickets, call 238-9321 emotional ranges of confusion, anger and fear quite smoothly. As her father.

Jack Geist used his body and voice like a machine to suggest the unbending man who ends up sacrificing humanity to his idea of God. J. Peter Shaw had the enviable role of the reporter E.K. Hombeck, the fictionalized Mencken. Hombeck functions as a sort of smart-aleck Greek chorus, delivering his lines with a toothpick between his teeth.

flrfs Briefs By M.A. SCHERER Special to The Capital Times Courtroom drama is usually a surefire winner and Inherit the Wind, which the Madison Theatre Guild opened last night, has more going for it than most. The play dramatizes the 1925 Scopes Monkey Trial when old-time religion did battle with agnostic science and Darwin's name was reviled by the inhabitants of Dayton, quite as if hed been the devil himself. William Jennings Bryan and Clarence Darrow were the opposing warriors, and H.L. Mencken, the sharped-witted Baltimore reporter, was on hand to record events.

The Theatre Guild production directed by Howard Hirsch has strong performers In the roles of Drummond and Brady (the plays names for Darrow and Bryan). It also makes the most of crowd reactions and interaction among minor characters so we get a sense of the emotionalism that swept the community when a teacher was tried for teaching evolution in a state which forbade it. The play itself is slightly flawed; it strains a little too hard to nail down the symbolism of the event. Now and then, theres that extra and not-so-great metaphor on the plays theme, t1 the freedom to think. One character says, Thoughts are like children inside us trying to be bom and some of them are all right and maybe the weaker ones will wither and die.

Still, its an important theme and a timely one, too, as our recurrent battles with censorship of school textbooks shows. Ed Daub as Drummond, the fancy Chicago lawyer who comes to defend Bertram Cates, is the centerpiece of the performance. He enters Hillsboro (the fictional name for Dayton) with absolutely no sympathy. The spirit of the town is that of a religious revival or worse, a trial for heresy. During the trial, the judge supports any objection based on Holy Writ and refuses to hear any scientific experts.

Daub conyeys the strength of a man used to being in a minority of one. Its easy to believe this man is tough, not only tough from experience but because he thinks things through. He has craggy eyebrows, penetrating looks and a slightly raspy quality to his well-inflected voice (at times, he falls into a singsong cadence, but not too often.) His body language and gestures also contribute to the reading. By contrast, Brady as played by Andrew Somers, Jr. is expansive and loves to hear himself talk, so much so that he will play with words Im more interested in the Rock of Ages, Mr.

Drummond, than the ages of rocks. Somers interpretation is a bit mild, especiaDy in the early scenes; hes light on pomposity and not forceful enough in some lines to convince us he was a three-time Presidential candidate and 19th-century Americas heroic speechmaker. Somers warms to the role as the play goes on and strikes the perfect note in his humorous exchanges with the sly Drummond. His transition to the devastated man is also fine. Outstanding supporting roles were given by Karen Tusak, Jack Geist and J.

Peter Shaw. Tusak played Rachel Brown, Bertrams girlfriend, whos torn between her love for him and the dictates of her father, the Reverend Brown, chief town Bible-thumper. Tusak seems to be a natural actress, moving through her The Tannahiil Weavers, Scotland's popular traditional music group, will he performing at 8 p.m. Monday, Jan. 24, at Bunkys, 3N.

Park St. The non-profit show is sponsored by Spudchucker Productions. Tickets are $5 in advance ($6 at tlfe door) and available at Discount Records, British-lrish House, Spruce Tree Music Shop and Bunkys. For details, call 256-8878. UW Opera offers Dialogues of the Carmelites Sebastian art exhibit in Milwaukee Jill Sebastians drawings, sculpture and reliefs will be on exhibition from Friday, Feb.

4 through March 1, at Kit Basquin Gallery, 1042 E. Juneau Milwaukee. For information on the show, call (414) 224-9420. Kenny Loggins postpones concert The Kenny Loggins concert, originally announced for Wednesday, Jan. 26, at the Madison Civic Center, has been postponed until the spring, says a spokesman for Stardate, the Milwaukee promoter of the show.

The entertainer was hospitalized in Utah, after he slipped off stage Thursday night just prior to a concert at Brigham Young University. Loggins, who suffered cracked ribs, is in satisfactory condition. Tickets for the Loggins show will be honored at his next concert For further information, call 266-9055. Brahms birthday celebrated at UW A lecture by Walter Gray, Johannes Brahms: 150 Years Later, scheduled at 8 p.m. Wednesday, Jan.

26, in Morphy Hall, inaugurates a series of events at the University of Wisconsin School of Music, in honor of the 150th anniversary of the composers birth. The first concert Jeaturing the Piano Chamber Music of Brahms will be held at 8 p.m. Friday, Jan. 28, in Mills Hall. Featured will be UW faculty pianist Howard Karp, joined by violinists Martha Blum, Tyrone Greive and Norman Paulu, violinist Richard Blum, and cellist Parry Karp.

Both events are free and open to the public. Interlochen art competion opens The third annual Interlochen National Youth Art Competition for high school and junior high school students has been announced by Interlochen Center for the Arts, Interlochen, Mich. The nations second largest competition especially for young people, the Interlochen contest offers cash prizes, extensive publicity, public exhibition at one of Americas most prestigious art centers, and scholarship opportunities to winning entries. Closing date for entries is April 1. For contest rules and entry form, write Lary Lien, Chairman, Visual Arts Division, Interlochen Arts Academy, Interlochen, Mich.

49643. There is a $5 entry fee. 1 i 4 -li. The Opera of the University of Wisconsin School of Music will present Dialogues of the Carmelites by French composer Francis Poulenc at 8 p.m. Friday and Saturday, Feb.

11-12 and Feb. 18-19, in Old Music Hall on campus. James Watson Tucker is guest director. His past credits at The Opera include the staging of The Elixir of Love, The Turn of the Screw and most recently, "A Midsummer Nights Dream. The story of the Carmelites focuses on an aristocratic Parisian girl, Blanche de la Force, who enters a Carmelite convent to seek refuge from the terror of the French Revolution and from her own fear of death.

As Sister Blanche of the Agony of When le Fort and producers decided to create a film version of the play, Georges Bemanos, a noted French novelist, was asked to write the screenplay. Bemanos agreed and completed the script only weeks before his own death. The film eventually was cancelled, but the dialogue survived and later was adapted for the stage. Poulenc began composing Dia-logues of the Carmelites in March 1953. The opera was completed in 1956, and received its world premiere at the famed La Scala on Jan.

26, 1957. It was a resounding success and enjoyed a lengthy run. Tickets for The Operas production are $5 and can be purchased at the Vilas Hall box office. For information, telephone 262-1500. Christ, she struggles to cope with the demands of religious life, with the death of her beloved Mother Superior, and with an imposed vow of martyrdom.

Although Blanche is a fictitious character, the opera Itself is based on fact. On July 17, 1794, 16 members of the Carmelite order at Com-piegne were executed at the Place du Trone for failure to renounce their religious vows as demanded by Frances new rulers. The historical evidence for the events of the opera is described in the memoirs of Mother Marie, the only survivor of the Carmelite order. Her memoirs were expanded into a novella, Die Letze am Schafott (The Last on the Scaffold) by German novelist Gertrude von le Fort. ir.