davidaulloa/AmericanStories huggingface dataset:
The copper era and Morenci leader., 1912-10-04

The card-stacking at Armageddon goes merrily on. Eight Taft electors in Missouri announce that if elected they will vote for the Third Term can didate.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

1912 are due and as yet there are about
500 corporations in the states of Alabama
and Mississippi who have not made their
returns for the year 1911. We are espe-
cially anxious to wind up the business
of 1911 before that of 1912 begins and IN
less the corporations cooperate with us
we will have to enforce the law TO the
letter.
Under the corporation tax law of 1909
all corporations, whether they are sub
ject 10 tax or not, in accordance with the
provisions of the bill, must make re-
turns, and there seems to be some mis-
understanding on this section of the law.
The corporations made the returns all
right for 1909 and 1910 and from the re-
turns made the regular tax was placed
on corporations having a net income of
$1,000 1t is evident that the corporations
of the two states are under the impress
sion that only those subject to the tax
or those having the income of 5000 are
required to make returns, but the law
states specifically that all corporations,
whether subject to tax or not, must make
the returns anyway, 80 that the depart
men can separate and determine upon
those subject to the tax and those not
subject to it.
"srhe returns for 1911 became delin-
ouent on March / of this year, while for
1912 they have until March l, 1913, to make
returns"
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
SERVICES AT THE CHURCHES

I 1890 o'clock in German and this even
ing in English at 1880 O'Clock, con-
Quoted by the pastor the Rev. II. Reu-
ter. The subject of the morning ser
mon is, How Necessary 1t Is To Be
Prepared for the Coming of the Judg-
rnent Day" and that of the evening
call Upon God in Every Trouble" Sun
day school at $3.50 a. m,
Twenty seventh Street Baptist
Church--Twenty-s street and
Avenue f. Services and preaching this
morning at II o'clock and this evening
At 1880 o'clock, conducted by the pas
tor, the Rev. Jesse Jeter Johnson. The
subject of the morning sermon is, BE
Strong and of Good COURAGE" and that
Of the evening, verify, Verify. / Say
Unto You" Sunday school at $3.50 a. m.
Fifth Avenue Presbyterian Church
Corner Fifth avenue and Eighteenth
street. Services and preaching this
morning at Il o'clock and this evening
at 7:45 o'clock. conducted by the pas
f., tor, the Rev. j. M Broadly. The sub
| joct of the morning sermon is, THE
Key to Practical Christianity" and that
Of the evening, 1.-THE Power of An In
dividual." Sunday school at 900 a. m.
southside Baptist Church--Corner
Eleventh avenue and Nineteenth street,
south. Services and preaching this
morning at II o'clock and this evnnin &
ct 7.45 o'clock, conducted by the pas
tn the Rev. Preston Blake. Bible school
| st $50 a. m. Junior Baptist Young
Peoples union at $3.50 p. m. Baptist
Young Peoples union at $50 p. m.
Wednesday prayer meeting at 7;45 p.
m. Friday workers meeting at $3.50
p. m.
Fountain Heights Methodist Church.
Services and preaching this morning at
| IL o'clock and this evening at 7:45
o'clock, conducted by the pastor, the
Rev. s. T. Slaton. The subject of the
morning sermon will be, Going On
To Perfection and that of the even
ing, "Gliding Into Port" Sunday school
at $50 a. IN.
West woodlawn Baptist Church
Forty seventh street and Fifth ave-
nue.. Services and preaching this MORN
ing at IL O'Clock and this evening at
1880 o'clock. The subject of the morn
hing sermon is Bearing One Anoth-
ers Burdens" and that of the evening,
Lost in Sight of Home" Sunday school
at $3.50 a. m.
East Lake Baptist Church-Servicos
and preaching this morning at IL
o'clock and this evening at 1880 o'clock.
conducted by the pastor, the Rev.
James r. Edwards. The subject of
the morning sermon will be, How to
Sweeten the Life of the CITY," and
that of the evening, Autumn Glory
Sunday school at $3.50 a. M
Simpson Methodist Church-Services
and preaching this morning at II
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
BOSTON MAN HERE
H. II. Holton Finds Conditions Excel
lent in Trip Over South

Herbert II. Holton OF the securities de-
partment of Stone and Webster of Bos-
ton. was here yesterday visiting Otto
Marx and Leo Keiser. Mr.. Holton has
been down south for several days, and
is en- route home from Birmingham. He
thinks the outlook in the south is as
bright as can be. He added that the
election of President-elect Wilson was
generally discounted and the general ac-
tivities would not be stopped now
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

Owenton Methodist Church-Services
and preaching this morning at IL
O'Clock and this evening at 1880 o'clock.
The morning service will be conducted
by the pastor, the Rev. G. II. Means,
who win preach on the subject OF
'Foreign Missions" The evening service
will be conducted by the Rev. DR.. Cum
inings, agent for Birmingham college.
Sunday school at $50 a. m.
North Birmingham Christian Church
Twenty ninth avenue and Twenty
sixth street Services and preaching
this morning at II o'clock and this even
ing at 1880 o'clock, conducted by the
pastor, the Rev. Dean L. Bond. The sub
iect of the morning sermon is 1.-THE SUI
preme Business of the Church." and
that of the evening What Jesus
Means" Bible school at $3.50 a. m.
Highlands Methodist church-Serv-
ices and preaching this morning at IL
: CLOCK and this evening at 7:45 o'clock,
conducted by the pastor, the Rev u.
c. Mcvoy The subject of the morn
ing sermon is. Winning Our Coun-
try for God" and the evening subject
IS, Goods Balances" Sunday school at
$3.50 a. M, Epworth at p. m.
Pisgah Mission-Services this morn
ing at Pisgah Home, 115 Tuscaloosa
avenue 8 o'clock. conducted by the Rev.
C. O. OMAN and Assistant Wilson
SQUIRE. At 2.30 o'clock this afternoon
sn Fraternal hall, on Third avenue, Mr..
Squire will report on funds raised for
the new building. The sermon will be
preached by DIR. Oman on the sub
iect of "Nehemiah or the Walls of
Jerusalem"
First Methodist Church--Sixth ave-
nue. and Nineteenth street, south. Serv-
ices and preaching this morning at IL
o'clock and this evening at 745 o'clock,
conducted by the pastor, the Rev. L.
L. Branscomb. The sermon this morning
en- the subject of Heaven will be
the last one preached by Dr. Brans-
comb at the First Methodist church as
he has served his four years here. Sun
day school at $3.50 a. m, Epworth
league at Z p. m.
Altrurian Church-services this
morning In F'raternal hall at 1873
o'clock, conducted by tho pastor, the
Rev. l. o. Fealey. The subject of the
pastors discourse will be self Con-
quest"
Zion Lutheran Church--Corner Ave-
nue. B and Nineteenth streets Serv-
ices and preaching this morning al
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
JEFFERSON WILL BE
IN HALF BILLION
CLASS IN Is YEARS
CONTINUED From Page Five,


county treasury and school fund, making
a total of $1,57S, 1870. taxes that will be
paid ON the regular assessment for 1912.
in addition to the regular taxes. s117.-
oOS.4, license tax was collected for tho
state from July 1. 1911, to June 80, 1912
and s1S1, 1897 for the county, making a
total of s24S, 2S7. AS During the same period
$31, 25435 in mortgage taxes was collected
for the state and sl5,627.17 for the county
making a total of s46,ss1.52.
County of Corporations
Jefferson is emphatically county o.
corporations. More corporations are or.
ganized in Jefferson annually than in the
balance of the state combined.
From July l. 1911, to June 80. 1912, g
period of one year. 26S corporations were
organized, or increased their capital stock
In Jefferson county, amounting in the ag.
gregate to s14547,000.
From January 1, 1912, to August 81. 1872
800 corporations paid license to transact
business in Jefferson county.
ION a go per cent basis, the assessed
valuation of property in the city of Bir.
mingham for1912 is S7S,6sS,6l6.
This represents a $3.50, 900 valuation
on 100 per cent basis.
ION this SIS 6Ss, SIG assessment the tax.
payers. of Birmingham will pay S7S6,6S6 II
municipal tax for 1912.
I'm addition to nearly $4,000 city whisky
license, which is paid in Birmingham an
nually, the people pay several hundred
thousand dollars licenses on various bust
nesses. occupations and professions.
There are several other incorporated
! towns and cities in Jefferson county tina
collect municipal taxes and licenses.
Amount of Taxes
1.-The taxpayers of jefferson county vii
alton of property, 1884, s61.21 state, count,
pay in 1912. on a nominal 60 per cent valu
and municipal taxes
THE license and mortgage taxes pail
will increase this amount to somethinl
over 100000 paid by the taxpayers o
! Jefferson county annually.
| ''These figures justify the statement tina
Jefferson county is almost a state With
! itself.
| Every citizen of Alabama should b
| proud of the Importance and influence {
| the imperial county of Jefferson in tn
development and advancement of Gu
state"
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
Macon Will Sneak

George w. Macon, dean OF the faculty
of Howard College, will address the
mems meeting at the Y. NJ. C. A. Sun
day afternoon at $3.50 o'clock on The
Young Man and His Temptation" DR..
Macon is well known in birmingham
and his friends will be glad of the OPP
portunity of hearing him. The meeting
is for men only and every man in Bir-
mingham will do well to hear him. j.
O. Taylor will sing a solo and special
music win be furnished bv the cr-
chestra.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
BOYS TO MEET AT
PRATT CITY TODAY

The second of the special boys meet
ings to be held under the auspices OF
the Boys club will take place this after
noon at $50 o'clock at Pratt City In the
Baptist church. The meeting is receiving
the support of the three churches of
pratt City, and the Boy woodmen of
the World. and it is expected that the
church will be crowded.
Henry Mills. the director of the Boy
xvoodmen,s band, viii be in charge of the
music. The meeting will be conducted
BY bows. the talks being given by young
men OF Birmingham.
Following Is the programme Frank
Powers, presiding; song; prayer by VIII
liam Barrow; song; clean life class; ad-
dresses. subject. The Masking OF an All
Pesttv MENTAL Forest McMeans: so
cial." Richard McAdory; spiritual by
Elmer Harper.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
'' = = = =
FOR
GRIPGC0L-D

Everybody says that Colds hang on
most tenaciously this fall, especially
for so early in the season, before the
bad weather sets in.
This is the best reason in the world
for keeping the remedy at hand.
1t is well known that DR.. Humph-
reys' "Seventy-seven" taken at the
first feeling of lassitude, the first chill
or shiver, will break up Cold without
delay.
Don't wait till you begin to cough
and sneeze or it may take longer.
A small vial of pleasant pellets. fits
the vest pocket. At your Druggist 25c.
or mailed.
Humphreys Homeo. Medicine Co.. Cor. William
and Ann Streets New York. Advertisement
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
Letter From Commissioner


Following is the letter received by Col
lector Wright on this matter:
"rheasury Department.
washington, D. c.
ITO Collectors of internal Revenue
1.-THE special attention of collectors OF
internal revenue is called to treasury de-
cisiofl No. 1868, issued under date of
March 90 1912.
at appears to have been the quite gen
eral practice of banks, in preparing their
returns of annual net income pursuant to
the requirements of section 50 of the act
of Congress of August 5, 1909, to include
in their deductions under item No. (a)
the amount of taxes assessed against
their stockholders on the capital stock of
the banks. such taxes being paid by the
banks for the stockholders.
"As in the treasury decision cited, It is
held that taxes assessed on the capital
stock of banks which are liability of
the stockholders but which are paid by
the bank as an accommodation to the
stockholders or as convenience to the
tax collectors, are not obligations of the
banking institution and such corporations
are not warranted in deducting from gross
income the amount so paid. Only such
taxes as are assessed SO as to become
liability of the bank or such assess
ments as are by law direct liability of
the banking corporation can be allowably
deducted from gross income
Therefore. banking corporations which
in their returns for previous years, de-
Quoted from gross income the taxes
paid for their stockholders should be
required to file amended returns. or sup
Elemental statements, in which shall be
eliminated from the deductions the
amount of such taxes assessed and paid,
whereupon the banks will be returned for
additional assessment If the disallowance
of such deductions shall result in addi-
tional tax liability.
Notwithstanding the almost universe !
practice among banks of deducting the
taxes on capital stock paid for stock
holders. not all collectors appear to have
taken action TO require such corporations
to conform their returns to the require
ments of treasury decision No. 1853 Those
who have not done so are now urged to
take up the matter at once with all bank
ing corporations In their respective dis
tricts and secure from them by amended
returns or otherwise such data as Will
enable them to determine the amount, IL
any, of additional tax, to which such
corporations are liable by reason of the
improper deductions made their returns.
ut also appears that some banking
corporations persist in their practice of
| failing to include in. their returns the
| interest received on United States bonds.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

=. NJ r. CONFERENCE. FLoRENcE'
spEr,IAL TRAIN LEAVES l r. NJ.
TUESDAY OVER SOUTHERN RAIL-
WAY.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

South Highlands Presbyterian Church
Services and preaching this morning at
II o'clock and this evening at 7.45 o'clock,
conducted by DR.. Thornton wheeling of
the Columbian Theological seminary of
Columbia, S. c. DR.. Wheeling will
preach at both services and is known as
an eloquent preacher. Sunday school at
$3.50 a. m.
West End Methodist Church--Services
and preaching this morning at IL
o clock and this evening at 1880 o'clock.
The morning service will be conducted
by the pastor the Rev. j. c. Rersinger,
and the evening service will be con-
Quoted by Bishop E. R. Hendrix OF
Kansas City, Mo. Sunday school at
| $3.50 a.. m.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

Any such cases coming to the attention
OF any collector of internal revenue
should be Immediately reported to this
office. Respectfully,
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

First Church of Christ, Scientist
South Eleventh avenue and Twenty
first street. Services this morning at
il o'clock and the lesson sermon from
the topic of ''Mortals and Immortals."
Testimonial meeting Wednesday at s
p. m. Christian Science reading rooms
free to the public. I'LL American Trust
building.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

o'clock and this evening at 1880 o'clock.
conducted by the pastor, the Rev. W.
l. Powell. The subject of the morn
ing sermon will be, Our Country
Debt to Christ" and that of the even
ing will be evangelistic. Sunday school
at $3.50 a. m.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
Looking After DeIinquents

The office of the collector of internal
revenue in the federal building is at pres
ent very busy preparing to see that the
banks Of Alabama and Mississippi who
have deducted their stockholders taxes
from their returns of gross income shall
make amended returns at once. It is ex-
pected that a considerable amount of
taxes are due the federal government
owing to this misinterpretation of the
United States corporation tax law.
Collector s. L. Wright also asserts that
there are many corporations in his dis
trict which have as yet not made re-
turns for the year 1911 which were due
not later than March l of this year. Ac-
cording to the law the penalty for failure
to have this return in the hands of the
collector of internal revenue on or before
March l, Is $1,000 to 10000
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
MISUNDERSTANDING
OF CORPORATION TAX
Wright Explains Federal
Law Applying to Banks
A LARGE SUM is DUE
Deductions on Returns Must Not In
clude Taxes Assessed Against
Stockholders on Capital
Stock of Banks
A LARGE SUM is DUE

| A number OF banking institutions of Ala
bama and Mississippi have been laboring
under a misinterpretation of the federal
corporation tax law, according to Internal
Revenue Collector S. T. Wright.
The federal government imposes d tax
on the net income of corporations under
an act of Congress passed August 5, 1909.
which also includes banks and other
financial institutions. The law allows GER
tain deductions to be made from the gross
income according to the following:
Total amount of all the ordinary and
necessary expenses of maintenance and
operation of the business and properties of
the corporation exclusive of interest pay
ments.
"(a) Total amount of losses sustained
January to December 81 not compensated
bI insurance or otherwise.
"Cb) Total amount of depreciation IAN
uary to December 81.
"(a) Total amount of interest paid Jan
uary / to December 81 on an amount Of
bonded and other indebtedness not ex.
ceedlng the amount of paid-up capital
stock outstanding at the close of the year.
w IOldl VI ihtrtCob pdid
within the year on deposits.
%(a) Total taxes paid January 1 to De
cember 81 imposed under authority of the
United States or any state or territory
thereof.
"(b) Foreign taxes paid.
Amount received by way of dividends
upon stock of other corporations, joint
stock companies, associations and insur-
ance companies subject to this tax"
According to a recent letter received by
United States Collector of Internal Rev
enue S. r. Wright for the district COM
prising Alabama and Mississippi, 1t is as
serted that it is a common practice for
banks and other financial institutions in
their deductions on their returns to the
government to include taxes assessed
against their stockholders on the capital
stock of the banks.
The state of Alabama assesses a tax on
| the capitalization of all state corporations
which owners of the stock have to pay.
In banks and other financial institutions
instead of the stockholders paying the
tax the banks have paid 1t, deducting the
amounts from their returns of their year
ly gross income to the federal govern
ment.
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

Zion Lutheran church--Corner Ave-
nue. B and Nineteenth streets Serv-
ices and preaching this morning at
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17
Wright's Statement

wright otdbehncnt
Following is Mr.. Wright's statement
of delinquent corporations which have
failed to make their returns for 1911, and
have thereby insured the penalty of a
serious fine:
1.-THE returns for the corporation tax OF
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

Altrurian Church--Services this
morning In Fraternal hall at 10:3o
o'clock, conducted by tho pastor, the
Rev. +. o. Fealey. The subject of the
pastors discourse will be self Con-
quest"
The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1912-11-17

Simpson Methodist Church-Services
and, preaching this morning at IL
The evening world., 1912-03-27
BROOKLYN THE BEAUTIFUL.

I'm an uncommonly attractive little volume Of short articles by
welLknown citizens, illustrated by many photographs, The Mu-
L nicipsl Club Of Brooklyn presents with entertaining VARSITY
and completene. the m~any+idsd life and doing Of the Borough
Of Beauty and Promise"
Everybody has . sot spot for Brooklyn. The best proof Il
that everybody makes fun Of it. Who ges most poks in the rbs
Isn't it always the most popular mam'
Home to Brookmi Above oil other Of tho nearer districts Of
the Greater City is Brooklyn . place where the workers in the great
caves and cliffs Of downtown Manhattan 80 home-to homes.
In Brooklyn . man my hsvs light and cir end the bit Of green
grass and shade tree That mAks home somThing moro chan . num-
bsrsd hole on . numbered shelf
In Brook3yn . nm may have nsiehbor-Fcd, good, hnd, in
tsrsstsd, od-fss6onsd neighbour. A. one Of the contributors to this
booklet p9n4s out: "In Manhattan ~ nm who lives nsxt door =
the man who lives ns& door; thars I'll. In Brooklyn no = Harry
Thompson. He hes . name. . AmAN, . dog known - Towser and
1t called Tsbby"
In Brooklyn there b room fr b.by nrnass-sso for babies
to ride In 'em. The funny man NJ upon sbout de finest, proudest
dsvics any dy could choose for II soA end emblem when he fast
snsd upon Brooklyn tho baby orsAgA
In Brooklyn, - Tho babies grow up, their int Impressions Of the
Osak world ere not limited 10 FIRE se0p0 and Stone stoops. Brook
ln pridss itself On the number Of II small naghborhood park,
breathing spsos and playground
Brooklyn Il growing fast. From 1,l66,5ss IN 1900 the popu-
hHon increased to ~1,eS4,sS1 in 1910, an increase Of 40 per cent.
A stsast3dsn has figured that st tho present rste Of growth
Brooklyn will have eight ysss from now, IN 1890, a population
Of 100000. And Broohynit~ who are alive IN 1850 VIII eco .
city Of 100000! '"''"
Brooklyn has gest plans for Itself. The Municipal Club has
prepared this present volume mainly TO hep dong the Brooklyn
Planning Movement which hopes 10 use tho experience Of Washing.
ton, Chicago and Psis in directing and Identifying the growth Of
Brooklyn.
We are Hsd to hear Brooklyn speak we'll Of fsef and ss future.
We arc glad 10 hear shout ii manufactures, it, big wster front
schemes and is transit hopes. ABOVE eli, however, NJ are glad to
go it still proud 10 claim ii highest honor - r. city Of homes
and families"
Nay the baby carriages never oeass rdlInsi
The evening world., 1912-03-27
Letters from the People

people are 30 thoughtless Of others
comfort It shows they are not sccus.
toned to going to such places. Such
people are a pest to the theatre-going
public. Now do you know what an
advance agent" isr
II. r. HUNTER.
How ola u Mays
To the Dditor Il Te Evening World.
May 10 o three times ~ old a. the
urss on her automobile. Two years pre-
vious 10 the time when this auto was
twice - OLD ~ IL tires Nay Wa four
tines - Old - the autA Witch was
then three ttmss ~ ~ - b t1rss.
How cid 10 Hayf
Z D. RoS1nss. r.,~ie c~,..
The evening world., 1912-03-27
A Theatre Nsiseuce.

Tsths Editor Of The Evening World.
Did any readers ever meet al sd-
n agent: The other evening I went
TO the theatre. and TO my sorrow ! met
four. There were two women sitting IN
the row back OF me and two next TO me
In b same row. Those four women
could tell the audience In that section
what each actor or actress was going
to do or say > half hour ahead. There
70 not much pleasure In yoing 20 the
<hsstrs if you A. 70 b q Dyed BY the
leud talking Of othsrs. uesrs h plenty
- oms . eo0msnt a. ~ play duFtng
e9e,eS4lp'aa~ e>ssr ~ ~. wAsa