New York may be the biggest, Chicago the wickedest, Boston the dullest--but Detroit is the richest city in the United States. By a careful and crafty compilation of figures the Detroit Free Press shows that the individual income tax is largest per capita in the home of Henry Ford. It offers no numbers to illustrate what Detroiters do with their money after they have earned it, but one may presume that if the home town does not offer sufficient entertainment, they are at liberty to depart for points less wealthy and more amusing. Fortunately one does not have to remain on the scene of one's labors--not but that Detroit is the most charming of cities; on the contrary.

When the Detroiter goes to New York and seeks diversion at Miss Texas Guinan's playground she will no doubt hall him as a "big dollar man" from the west and plead with the audience to "give this little boy a hand". And they will--the New Yorkers; they love to give hands to big dollar men. But the worm may turn, the native of the Michigan metropolis may show them that Detroit's income tax figures are not her only boast; the census substantiates-their claim of being city folks. And while they are in full possession of the art of making dollars, neither have they quite forgotten the art of keeping them.