He knows that a failure to tip means a struggle three times a day in the dining room for his rights and the same struggle at every point of contact with the itching palm. Rather than have his efficiency interfered with by the mental disturbance such rows create, he pays the price. But this type of man will make excellent material in the regular ranks even if he lacks the initiative of a lone hand against big odds. When the movement against tipping reaches the stage where a spokesman and leader is produced, all the latent opposition will spring into effective cooeperation. THE IOWA LAW Some of the laws are aimed exclusively at the takers of tips and others at the givers as well. The Iowa law is in the first class, as follows: Sec. 5028-u. Accepting or Soliciting Gratuity or Tip. Every employee of any hotel, restaurant, barber shop, or other public place, and every employee of any person, firm partnership, or corporation, or of any public service corporation engaged in the transportation of passengers in this state, who shall accept or solicit any gratuity, tip or other thing of value or of valuable consideration, from any guest or patron, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not less than five dollars, or more than twenty-five dollars, or be imprisoned in the county jail for a period not exceeding thirty days. This law makes the mere acceptance of a tip illegal and it also heads off any attempt to circumvent the law on a technicality by prohibiting the acceptance of "other thing of value or of valuable consideration." THE WISCONSIN BILL The Wisconsin bill, which the Governor vetoed on the ground that it curtailed "personal liberty" was intended to penalize the giving of the tip, and was worded as follows: Sec. 45751. Every employee of any hotel, restaurant or public place and every employee of any person, firm or of any public service corporation engaged in the transportation of passengers or the furnishing of food, lodging and other accommodations to the public in this state who shall receive or solicit any gratuity or tip from any guest or patron shall be guilty of a misdemeanor. Every person who shall give or offer any gratuity or tip to any person or employee prohibited from receiving or soliciting the same by the provisions of this section shall also be guilty of a misdemeanor.