Reliable sources hold that "The Day After Tomorrow" is now enjoying success in London under a different name. If this is true, conditions are probably poorer in England than most of us realize.

Frederick Lonsdale is the man responsible for carrying the Austerity Program over into the field of comedy. Although he has written an occasional witty line, the ushers at the Shubert will probably be yawning for the better part of two weeks. Lonsdale's story is the old one about a penniless but aristocratic British family and a beautiful American girl who happens to be a millionaires. An excellent cast, headed by Melville Cooper and Ralph Michael, gets every drop of humor out of an essentially dull play.

The Duke of Bristol, it seems, is about to lose his ancestral home. His brother Gerard, played by Ralph Michael, invites the family to work on his farm, but they recoil from the idea in horror. Providence appears in the form of the American millionairess, played by Beatrice Pearson. After a great deal of to-do she and Gerard get together, as you might know they would. The play is short on action and long on talk, a great deal of which takes place inside a gloomy drawing-room set by Edward Gilbert. Most of the time the 14 characters just sit around and take turns talking.

Gerard probably has the most indestructible virtue of any fictional character since Joseph Andrews. Locked in a small room at night with his ladylove, Gerard displays an attitude that is beyond belief, especially in view of the physical attractions Miss Pearson offers. Michael plays his part staunchly and with great stamina. Miss Pearson doesn't come off quite so well, but one finds it easy to excuse her for not being as good an actress as she might be. Melville Cooper is properly cynical as a Lord with no money and even less "family pride."

They all deserve a kindly pat on the back for a well-fought battle that is uphill all the way.