davidaulloa/AmericanStories huggingface dataset:
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04

come tax shall make a return to the
collector Of his district before March
LIST Of each year He will be notified
before June 1st of the amount of his
assessment and payment shall be
made into the collectors Office before
July LIST following.
O. Does the law presume that we
should know If clients, to whom we
are remitting monies, are subject to
| the tax?
A. The law prescribes that where
! source holder makes payment of In.
| come to another in excess of SO 900 for
| the calendar year, he shall withhold
| the tax unless exemption is claimed
| and certificate filed for that purpose;
the source holder Is not supposed to
know whether the client has other net
income.
@. In one case we collect rents for
an estate composed of several heirs
This rental divided among the heirs
| would not amount to $4,000 for each,
but we are certain that each heir has
other income amounting to more than
, $4,000. Should we, or the tenant
| withhold the tax?
A. The tenant. and not you, with
holds the tax on all payments made to
| an estate when such payments exceed
| $4,000 for the calendar year. If the
heirs individually are in receipt Of in
come exceeding $4,000 they will be re-
CURED to make their own return.
c. l sold a piece of real estate at
a profit Of $500. I owe $4,000 at a
bank. Am subject to the income tax
on the difference, $4,000?
A. The amount you owe Is not de-
ductible in your return of income; on.
ly the interest on such Indebtedness
@. The gross" rentals received by
us in the course Of a years business,
| in the case Of several Of our clients.
amount to much more than the exemp-
tons allowed under the law. Is it in
cumbent upon us to withhold the
amount of the tax, or is it the tenants
| duty to do so?
A. In the case Of rentals due to
individuals the tenant, and not you
will withhold the tax when such pay
ments to another person exceed 3d.
900 for the calendar year. When such
payments are due to a corporation,
am not in a position to advise you as
to whether such tax shall be with
held when payments exceed $4,000
I have requested a ruling from the de-
partment on this point
@. A large part of this corpora
tons income is from interest on farm
mortgages and as such exempt from
taxation under the income tax law. In
the event Of our receiving payment of
over $4,000 of such interest from the
same source must such excess interest
coupons be accompanied by certifi-
Gates Of exemption?e
A. I am advised by the department
that coupons of farm loans owned by
corporations, need not be accompanied
, by certificates Of exemption. The
question of income from rentals in ex.
cess Of $4,000 to corporations, have
submitted to the commissioner Of in.
ternal revenue n,
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04

have been visiting friends here for
some time. They formerly lived here
and have a great many friends here.
Sunday Dec. is tuberculosis day in
Wapello county. All Of the pulpits Of
Ottumwa and the surrounding country
will be filled by physicians. This Is
done under the auspices of the Y. M. c.
A. of Ottumwa. DR.. McElderry will
speak in the Methodist church at II
o'clock. DR.. Myers will have charge Of
the devotional services. Brother Milo
Btnge will preach at 1870.
Rev. Hankin will preach for Rev. c..
W. Cochran at Bussey.
Rev. Cochran is in the Methodist
hospital and is in a very critical condi-a
ton.
The second number Of the lecture
course, will be Monday evening Dec 8.
The entertainment will be given by the
Hartford quartet.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04

@. Is there any limit, now that the
income tax is effective, to the amount
Of salary an officer of corporation
can draw?
A. The income tax law does not af,
feet limitation upon salaries paid
@. Does the salary have to be paid
or agreed upon, at any stated time dur
ing the year?
A. The law does not prescribe at
what time salaries shall be paid, but
that they shall be paid at stated
periods is contained within the mean
ing Of the word itself.
Q. Should we deduct the income tax
from the dividends on the preferred
stock before paying same to the hold
ers thereof? How about common
stock?
A, A corporation pays the normal
tax of per cent on its entire net earn
ihgs; the tax will therefore not be
withheld from individuals on either
preferred or common stock. To do SO
would be double taxation.
Q. How Is the tax handled on the
bonds Of our corporation?
A. In the matter Of interest coupon
Of bonds of corporations, joint stock
companies, associations, etc, the tax
will be withheld in every case at the
source unless such coupons are &C
companied by certificates Of exemp'
ton,
O. From what date should we figure
our corporation income tax for the
year 1913, so as to make proper re-
turn?
A. Corporations will make return
Of their income for the year 1913 from
March LIST to December 31st inclusive
A special excise tax is reenacted for
the months Of January and February
which provides that the net income
for those two months shall be ascer.
tanned In the same manner as shall be
ascertained for the income tax for the
balance Of the year, and that one re-
turn may be made for both the excise
tax and the income tax for the year
1918.
O. If our company pays corpora
tlor tax on it's net profits do the indi-
vidual stockholders have to pay in
come tax on such profits again if they
are placed to their credit on the books
of the company, and not drawn out in
cash?
A. In no case Is the individual Ii.
able again for the tax on the profits,
distributed or otherwise arising from
a corporation. unless the individual
has a net income over $4,000 in which
casa he is subject to the additional
tax.
@. Where can we obtain the neces-
sary blanks on which to make returns
for the income tax, and also the neces.
sary certificates of exemption?
A. The collectors Office will fur.
nish the necessary blanks for your re-
turn Of income tax; certificates Of ex.
emption are not furnished by the
government.
@. When and how will the collec-
ton Of the income tax be made?
A. Every person subject to the in.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
OYSTER Shells as Medicine.

Ground oyster shells were given by
the medieval doctors to children suf-
fering from ricketts, and scrofula. Now
it appears that they We're right. The
shells contain lime nitrogen, iron. sui
phur. manganese. mngnesia. -four. bro
mide, phosphorir acid and iodine. ali
excellent for feeble children. They say
that If growing children were to TAXI
powdered oyster shells in their food
the teeth would be improved.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
Joint Session of the House
and Senate Hears About
the State of Union.
SPEECH is SHORT;
OVER IN 80 MINUTES
president Claims Policy in
Mexico is Resulting in
the Fall of Huerta.

Washington, D. c., Dec. q
President Wilson arrived at tho
capitol Just before o'clock today
TO read In person his first annual
message before a joint session OF
congress. The president won't at
once to Speaker CIark's room,
where he was met by commit
tee Of the house and senate and
escorted into the house chamber
to the rostrum.
Galleries packed with a bril-
liant company of officials and
their families greeted the presi-
dent. All present stood and a
deafening applause swept the
chamber as Mr.. Wilson took his
place behind the desk and began
to read at LOS o'clock. The presi-
dent read easily and clearly In his
usual pleasing tone, which car
rled his words to the doors OF the
chamber.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
brief Bits From
Presidents Talk

). :: :. j. !. !. !. !. + I. \ \
"This country is, I am thank
full to say, at peace with all the
world
There is only one possible
standard by which to deter
mine controversies between the
United States and other nations
and that is compounded OF
those two elements-our own
honor and obligations to the
peace of the world"
Mexico has no government.
The attempt to maintain one at
at the City Of Mexico has brok-
en- down. BY little
every day his (Huerta's) pow
er and prestige are crumbling
and the collapse Is not far
away
1.-THE pending currency bill
does the farmers a great SER
vice. 1t puts them on an equal
footing with business men and
other masters Of enterprise"
ut is of capital Importance
that the business men Of this
country should be relieved Of
all uncertainties of law with re-
gard to their enterprises and in
vestments, and clear way in
dicated by which they can
travel without anxiety"
ri urge the prompt enact
ment of legislation which will
provide for primary elections
throughout the country at
which the voters Of the several
parties may choose their NOM
inees for the presidency with
ont the intervention Of noml-
mating conventions"
THE people Of Alaska should
be given the full territorial
form of government, and
Alaska, as storehouse, should
be unlocked"
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04

Washington, D. c.. Dec. 2-Presldent
Wilson read his first annual message
to congress today at joint session OF
both branches at one o'clock in the
house chamber. The message among
the briefest documents Of it's kind from
am president. about 5000 words long,
required less than thirty minutes LOT
reading, though it treated upon a
variety of subjects.
The Mexican situation President
Wilson dismissed with brief comment,
reiterating the sentiments he express
ed in a special address to congress up
on the same subject some time ago.
and expressing the belief that the
Huerta government slowly was cr'lmb-
ling and that the United States prob
ably would not be obliged to alter his
policy of waiting.
No program for the trust legislation
was presented, further than the men
ton of the desirabillty Of an early
amendment to the Sherman law, TO
prevent private monopoly more effect
ually than it has yet been prevented
and an announcement that the presi-
dent would later address special to
congress dealing solely with that SUBJ
ject.
Building of Alaskan railroads. which
the president Endorsed; the need FOR
concentration by the senate on the
;pend;ng currency bill, which he en-
= ICED: urgent necessity OF rural
It's legislation, self government OF
Rico and Hawaii: ultimate in
IL. Evidence for the PHILIPPINES; pol
Of common council and conference
| tween the federal government and
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
Got Him.

Brigcs-SUme mighty cheap men ride
in high priced cars. Griggs-Yes. mine
Is low nrced one too. cleveland
Plain Dealer.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
ANSWERS to Income Tax Queries

ask questions regarding the income
Murphy
of Dub These
impossible decisions of the
regarding the income
tax
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04
SHOE PLANT BURNED,

Bingham, Maine, Dec. 2.-The plant
Of the American Shoe Finding Co., was
destroyed by fire today with a loss Of
100000.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04

These hands Of mine are empty, bu
clean-LouiS Kossuth.
Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1913-12-04


Acting under the authority conferred
upon the president By congress, have
already accorded the people Of the is-
lands majority in both houses Of
their legislative body by appointing
five instead Of four native citizens to
the membership Of the commission.
believe that in this way we shall make
proof Of their capacity in counsel and
their sense Of responsibility In the ex-
ercise of political power and that the
success Of this step will be sure to
clear our view for the steps which are
to follow.
Step by step we should extend and
perfect the system Of self government
in the islands. making test Of them and
modifying them as experience discloses
their successes and their failures; that
we should more and more put under
the control Of the ma tive citizens Of the
archipelago the essential instruments
Of their life, their local Instrumental
ties of government. their schools, all
the common interests Of their cOmmu-
mites and so by counsel and experience
set up government which all the
world will see to be suitable to peo-
pie whose affairs are under their own
control.
at last, l hope and believe. we are
beginning to gain the confidence of the
Filipino peoples. By their counsel and
experience. rather than by our own,
we shall learn how best to serve them
and how soon it will be possible and
wise to withdraw our sunervisiou. Let
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14

township. We have four new schoo
houses on Caney Fork, but | am
sorry to say we haven't got one
church building on Caney Fork
| think there is no one on Canev
Fork who would not be interested
in building a church house at Johns
Creek.
The Moses Creek school closed
last Friday evening. 1t was success
fully taught by Prof. j. C. Moore as
principal and j. D. Martin assistant
Mr.. Moore was elected principal of
the Johns Creek school for another
term.
John Shelton, of Asheville, was
on Caney Fork Sunday.
Taylor Hawkins, of Cullowhee
was visiting W. D. Coward SUNDAY
evening.
Willard Wike of East Laporte
was seen going down Caney Fork
Joe Phillips went to Waynesville,
OH business. MOUNTAIN TINES.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
COUNTY COMMENCEMENT

An event of unusual interest f.
scnool children and teachers and =
all who are interested in things ed,,.
catlonal, will be the jackson Count,
commencement to be held at tho
court House in Webster Saturday
March the 18th.
Every school in the county will
hold a preliminary contest between
those pupils who have or will th;e
year complete the 9TH grade work
ana the winners of the preliminary
contests will constitute the contest
ants from the several schools Of the
county. These will meet at Weh-
ster where there will be three CON-
'ests' recitation contest, a decla-
nation contest and a spellin6
naatch. The winner of each of
these will receive a prize or medal
worth five dollars.
BY typographical error the date
appeared wrong in last weeks issue
OF the journal. So please don't oct
1t wrong. The Commencement will
be held March 29th.
Every body is invited and from
present prospects the event prom-
lses to be a most enjoyable one.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
MR.. TROY RESIGNS,

Editor;;-Wi1l you kindly give me
space IN your paper, to say to those
OF my farmer friends, who are read
ers of your paper, and who so kind
~ co-operated with me when in the
department of Farm Improvement
WORK OF the Southern Railway Co
tnat have resigned from this DO
sltlon' and this fact will explain nv
non-appearance for unfinished work
under contemplation.
MI: W. r. Birch, with headouar.
tiers at Asheville, N. c., has been
appointed to succeed me. and 7
speak for him cordial reception
from the readers of your paper.
Personally, l regard this DEPART
ment OF the Southern Railway Co
as most modern, and if it is carried
to Its legitimate conclusions, reallv
means more to the farmer than his
State or National Agricultural de-
partments, as the personal contact
OF the Field Agent of the railroad
company and the farmer is more
direct and frequent.
In order to succeed the modern
farmer must not be slow in investi-
eating new methods, and be Just as
eager for their adoption as he who
introduces them, for the fruit of
this, in co operation.
| speak as a private citizen, abso-
lutely dlslnterested in the Southern
Railway Company, but as a public
spirited citizen, l feel it should be 2
duty to approve the unit policy in
any corporation that is healthful
and uplifting in its manifestations
- WILLIAM B. Troy.
N. C. March 6, 1913.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
NOTES FROM STATE
FORESTRY DEPT,

AUTOMOBILES AND FORESTRY
There will be held in Paris from
June 18th to Goth an 1nternationa
congress of Forestry under the ans
plces of the Touring Club of France
Inc purposes of this Congress- are
among other things, to unite ali
tnose interested in forestry; to study
tne economic and technical cues.
tlons connected Herewith, includ-
Ing touring, which is closely asso-
clated IN many countries with the
wealth OF forest regions; to study
legislative and administrative re-
form which will assure the conser-
Walton and Improvement of forests
the restoration of denuded moun-
talns' and the improvement of
forests lands" These are questions
that we as North Carolinians are
interested in as much as are the
people OF Europe. Do we realize
the value of pine forests the as to
our winter resorts? Do we appre-
clate the fact that our mountains
forests and streams bring thousands
OF visitors 70 western North Carroll
ia? If we did, these questions
would be live questions with us and
we would be glad to avail ourselves
OF this invitation, transmitted
through the Secretary of the North
Carolina Forestry Association TO
study the economic and technical
questions connected with forestrv
including touring, which is closely
associated with the wealth of forest
regions
IN connections with this Congress
two excursions will be made to the
most Important forests of FIR nee"
Motorists as we'll as foresters should
certainly include this meeting in
their proposed trip to Europe next
summer. Let us hope that North
Carolina will be represented.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
WILMOT.

March is here and we are havine
some windy weather, although the
wind will dry up the, mud.
Old Wllmot is still improving. We
nave got a good barber and a good
blacksmith shop, acid wood is COM
Ing IN regularly now; telegraph poles
are coming in, too. The packing
ground is about all full up with
wood poles and logs.
We are talking about organizing
a Sunday school at this place verv
soon./
l notice Dr. league at our place
this week.
). M. Worley has been to Ashe-
Vile to spend the night with his
mother and has returned.
J. W. Hoicomb is going to have
some work zone on his house verv
soon.
Z. W. Revis is still working on
his timber he recently bought from
Worley and Bumgarner. He is run
ming three teams regularly.
Ihe are loading logs and poles as
fast as the railroad company will
give them cars. They are also gar
dening here.
y. W. Monteith has new clerk.
Oscar Warner. We are glad to have
him with us.
Mrs. W. A. Raby has been on the
sick list but is getting better.
Wilmot will have six months
school this year. Bic C.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
ATTIN TIE STATE OF MIND.

# YOU think you're beaten you are
Ifyou think you dare not, you
don't.
Ifyoud like to win, but think you
can't,
It's almost a cinch you won't.
II you think you'll lose, you've lost
For out in the world you find
Success begins with a fellows will.
It's ali in the state OF mind.
Full many race is lost
Ere ever step is run;
And many a coward fails
Ere ever his works begun.
Think big and your deeds will grow,
Think small, and you'll fall be-
hind,
Think that you can and you will.
It's all in the. state of mind.
If you think you're outclassed, you
are,
You've got to think high to rise,
You've got to be sure of yourself be
fore
YOU ever can win prize.
LifeS battles don't always 90
lOthe stronger or faster man
But soon or late the man who wins
Is the fellow who thinks he can. !
Author unknown |
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14

You Judge a man not by what he
promises TO do, but by what he has
done. That is the only true test.
Chamberlain's Cough kennedy jud-
eed by this standard has no superior
People everywhere speak of it in
the highest term of praise. For
sale by ALLLEALERS.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
HAzERS ON TRIAL

The four sophomores, who were
;mnljcated in the hazing affair at
the University Of North Carolina,
last fall, which resulted in the
death of Freshman William Rand,
ore now on trial for manslaughter
Of Hillsboro, the County seat of
Orange County. This is the first
instance in North Carolina where
the courts. have taken hand in the
crusade to suppress hazing at COL
legeS.
Jackson County journal. (Sylva, N.C.) 19??-19??, 1913-03-14
BALSAM GROVE.

1t is gratifying to me to have the
opportunity of giving the report OF
one OF the best revival meetings
ever held on Caney Fork. This
meeting was held at the Johns
Creek school house. It began Sat
furday, February 18th. It was CON
Quoted at first by Rev. Frank Ar
rlngton. After preaching a few DAYS.
Mr. Arlington was assisted by Revs.
, Crawford Cook and Stamey. They
mad services at eleven in the morn
Ing and at seven in the evening:
each service was largely attended
day and night, rain or shine. We
nave been blessed with three weeks
OF beautiful weather; the people
were not hindered from attending
the meeting by the weather a sim
gle time. The meeting closed Fri
day night with great success. There
were fifty-eight professions. Rev.
Arlington stated Friday night that
they would have the baptizing the
following Sunday, March 9.
Sunday morning was a beautiful.
clear morning; the sun rose from
behind the western hills in beauti-
full colors and passed across the
country, shining almost as warm as
II 1t were summer time. People
came from almost every direction
until the hills were covered and the
and the roads filled with people
At 11:3O Revs. Arlington and Cook !
began baptizing; they baptized %.
then the: people returned to the
school building, where Rev. Craw-
ford preached an interesting SER
mon; then on account of being
they decided to retire from
me building and got out on the
play grounds where all the converts
stood in q row, while they sung and
shouted, the church members ex- (
ended to them the right hand of
Christian fellowship. Then dinner !;
vas spread out on the ground. They
will have another baptizing the 3rd
sunday in April, as that is Mr.. Ar |
lngton's regular time to preach at l
ohn's Creek.
Now with all the good that has t
cen accomplished here during this t
leeting and the people are almost
one, | make a motion that the y
eople of Caney Fork get together :,
nd plan on this proposition get e
'geher and build fine church
ouse in some convenient place at v
near the mouth of Johns creek. .
that is near the center of the q,
1sssa....~...