davidaulloa/AmericanStories huggingface dataset:
Five Mile Beach weekly journal., 1913-12-05
Publicity of Returns.
Penalties.

Q.-What is the penalty for neglect or
refusal to make a return or time? A.
Five per cent of the amount Of the tax is
added and l per cent per month from the
time 1t became due, and a fine may be
imposed of not less than $40 or more han
81, 600 In the case of an Individual or not
more than 10000 in the case Of a corpo-
ration.
Q.-What is the penalty for making a
false or fraudulent return? A--A fine
not exceeding $1,000. imprisonment for one
year, or both. in the case of an individ-
ual or Officer of a corporation and a fine
not exceeding $4,000 in the case of a cor
poration.
Q.-Is there any penalty If a landlord
or employee or other person from whom
a tax must be deducted at the source files
a false statement respecting the $1,000 ex-
emption or $4,000 for a married couple?
Ayes; a fine of $500.
Q.-Can a mans or ~company's books
and cot be examined by the coll
1ector? A.-The United States courts can
compel attendance, production OF books
and testimony in cases where persons are
summoned by the collector.
Five Mile Beach weekly journal., 1913-12-05

ton from which they were received. con-
gress intended to tax dividends received
by one corporation from another.
Q.-Does the present moons tax law
take the place of the corporation income
tax law of 1909? Ayes, but for the
months of January and February. 1918,
the old corporation income tax Law re-
mains in force. The present income tax
law goes into effect from March I 1918.
Five Mile Beach weekly journal., 1913-12-05
Preliminary Questions.

Q.-When wal this law passed? Acct.
B, 1918, and went into effect at once. 1t
forms section 2 Of the tariff bill.
Q.-Does it affect any income l received
before the law was passed? Ayes; 1t
taxes income from March /, 1918.
Q.-Why did the law fix March l, 1913,
as the date from which income was to be
taxed? A.-Because the United States SUI
preme court had held some years ago that
the overnmen had no constitutional
power to pass such a law. and it was
therefore necessary to adopt a constitu-
tional amendment. giving the government
power to tax incomes. This constitutional
amendment went into effect the last part
of February, 1918, and congress therefore
taxed incomes from the very earliest date.
Q.-Has the government the power to
pass a law in October, 1913, taxing income
which 1 received before that date? Alt
has been claimed that this provision OF
the income tax law is unconstitutional, be-
cause income received from March to Oc-
tober, 1913, had become part of capital at
the time the income tax law was passed.
1t is unquestioned that the federal govern
ment has no power to tax a mans capital
directly. Whether this provision Of the
law is unconstitutional is extremely doubt
full.
Q.-Have 1 the right to refrain from
paying the tax on income received before
the law passed until the courts have de-
termined whether this tax was valid? A.
No; you must pay the tax next June, and
you cannot await any courts decision.
Q.-Does that mean II this provision is
invalid 1 will lose what | paid to the
-aoyernknent? AS~No. You should a
that portion of the tax which relates to
your income before October, 1913, under
protest. If this feature of the law is held
to be invalid the government will then re-
pay to you this part Of the tax. The gov
eminent has always been very fair In re-
funding taxes paid under any law found
70 he invalid
Five Mile Beach weekly journal., 1913-12-05
REVIEW OF The
SPECIAL SESSION
NOnpaTtiSan Analysis Of LegiS-
IatiOn by Congress.
PASSAGE OF TARIFF BILL.

Real Revision Downward = Currency
Bill Held Up by Senate-Newlands
Act Very Observation-Disclosures of the
Commerce court-Mexican Matters.
Presidential Addresses to Congress.
Five Mile Beach weekly journal., 1913-12-05
individuals Subject to the Tax.

Q.-What persons are subject to the taxi
A.-Every citizen of the United States,
whether residing at home or abroad, and
every alien residing in the United States
are axable upon their entire net income
minus specific exemptions. Every nom
resident alien is taxable upon his net in
come derived from property in the United
States or from carrying on any business
or profession In the United States.
Q.-Who pays the tax? A.-The tax will
be collected either directly from the TX
or through the employer, agent,
trustee or other person having control of
his income. The latter method is termed
collection at the source"
Five Mile Beach weekly journal., 1913-12-05
Tax Returns.

Q.-Whaf individuals are required to
make tax returns? A.-Every person Of
lawful age subject to the tax having a net
income Of $1,000 or over for the taxable
year. In addition. all guardians, trustees.
~xecutors administrators, agents, receiv-
ers and conservators must make a tax re-
turn for the person for whom they act.
Q~.-Suppose there are two or more
guardians. trustees. executors, ETC., must
each make a returnf A.-No; a return
made by any one is sufficient.
Q.-Are there any individuals who need
not make a tax return7 A.-Persons hav-
ing net incomes not exceeding $1,000, per-
sons for whom the return is made by an
employer or by a guardian, trustee, ex-
ecutor, ETC., and who have no other in
come, and persons whose income ie de-
rived solely from dividends on stock in
corporations which pay tax and whose net
income does not exceed 1000.
Q.-Does a copartnership nave to file a
return? A.-No; only II required by the
commissioner or collector; each partner
must maxi an individual return.
Q.-What corporations must make re-
turns? ALL corporations subject 70 the
tax.
Q.-When must the return be filed? A.
individuals and corporations must file the
return on or before March /.
Q.-For what period is the tax levied?
A.-For the calendar year, except in 1913,
when it is levied from March !. 1913. only.
Q.-Suppose a corporation has a fiscal
year which does not correspond with the
calendar year; must it make its return for
the calendar or for its fiscal year? A.
The tax is levied and the return must be
fled for the calendar year, but the corpo-
ration may designate and use he last day
of any month as the day for closing its
fiscal year. provided it gives thirty days
notice to the district collector. The tax is
then levied for the fiscal year, and the re-
turn must be filed within sixty days after
the close OF the fiscal year and the tax
Five Mile Beach weekly journal., 1913-12-05
Corporations Subject to the Tax.

Q.-What corporations are subject to the
taxi A.-Every corporation, joint stock
company or association and every insur-
ance company organized in the United
States is subject to a tax of l per cent
upon its net income. and every foreign
corporation is subject to a tax upon its
net income from business transacted or
capital invested within the United States.
Care any concerns exempt? Ayes
Agricultural organizations. mutual saw
ings banks, fraternal beneficiary socie-
ties. building loan associations. cemetery
companies and religious, charitable. scien-
fihc nd educational corporations, bust
ness leagues. boards of trade and civic or
CARNATIONS are not subject to the tax.
They are clearly defined In the aw, SO
thai other corporations la not use these
exceptions as a loophole.
Five Mile Beach weekly journal., 1913-12-05
Mexican Matters.

The situation in Mexico called forth
desultory discussion from time to time,
but the inclination was to leave the
matter with the president. However,
the deficiency bill contained an appro-
priation of 100000 and a special act
appropriated 100000 more to bring
destitute Americans out of Mexico.
Congress has been ready at all times
to make provision for emergencies in
Mexico; but. while bills for increasing
the army were introduced, they have
never been taken up.
A new embassy was created by an
act making the minister to Spain an
ambassador.
Another act provided for representa-
ton of the United States at the four
teenth international congress on al
coholism at Milan. Italy.
An act was passed providing for the
increased number Of midshipmen at
the Naval academy until 1919, which
allows two designations by each sena-
Five Mile Beach weekly journal., 1913-12-05
: BY ARTHUR w. DUNN.

TATASHINGT0N, Nov. 29.-A tar
NV if law, the lowest since
1916 and in many respects
onproaabtnu n froo %ro1o bo-
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
Wednesday. August 81. 1913.
THE PROGRESSIVE REPUBLICAN PARTY.

Hon. tc0rgc VI. Jacobs. of Marion county. a leading Rcpul!i-
can amt a supporter of Mr.. Roosevelt in the primaries last year.
voices tn" sentiments of a very large majority of the Republicans Of
this district when he expresses the opinion that the time has come to
bury party differences and unit" in support of a Republican candI-
date and Republican doctrine. Undoubtedly. As Mr.. Jacobs well saws.
many. n not an overwhelming majority of the Republicans that voted
for Mr.. Roosevelt in lp12 did 50 with the full expectation that a,
'an party. Their vote, were protest, against the administration Of
llr. Taft. and expressions Of their admiration for Mr.. Roosevelt.
To-day neither Mr. Taft nor Mr. Roosevelt is a candidate. The per.
~pnal factor has been eliminated The issues with which the Pro-
greSSlve cause started We're evolved from within the Republican
party. To-day ; issues are made ty the present Democratic admin
4NtratIon. tn" Progressive movement has thus served the purpose
Of the large majority of jhc men vino joined in IT. and it, day is
done.
From all over the country cour uoirations Of the restoration
90 Republican harmony. In Boston. the journal. a newspaper pur.
chased from Mr. Munscy. in order to give expressions 10 a more
militant school Of Progressive Thought. has, announced that IT is no
l'ngcr a Bull Moose organ. Ia cleveland. the Leader. which fought
90" cause a. Progrc>>yei,m So vaianty in Northern OHIO. pro
claims b., return 70, tine Republican ranks
In the state of Maryland which has an important election. the
two partic, have formally Joined forces under the name and banner
Of the Republican party. II"nceforth they will march with a united
front Something Of tho same kind will happen in West Virginia.
At the next general election 20 this state the opponents of De
uocrac> Will present unbroken ranks and united strength. \ few fac
fonalsf> here and there may cndcayor 20 keep discord alive. BOAT.
they vli fail. and the first counted votes viii show their failure 10
zoe 81, complete and so Iam,ntahle that thereafter they will not DO
heard f-m
Ih" Republican party is. and h, been. the real progressive
party OF thc inited state. It D., the progressive party of West yr
gTuia. lt has gwen I'd, tm, state. us b. ha, 20 the Station. every adj.
tanr"I and humane ar' that appears upon our statute books u will
continue 'n H" 'h" party OF prnV-os-ivr,u and Liberalism. and within
l. RANKS 5000 Boo found o. large maJorft of thr men who believe in the
pragr.--s~ d..rormen. Of liberal institutions
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

OF public questions. and has given
much time and thought To- the prob
lens Of our State and National life
lie is q protectionist and a Republl
can.
There may he. and doubtless Will
he. other Republican candidates for
the Congressional nomination. many
% them good and worthy men. and
the Republicans of the First Congress
siOnal district are 10 he congratulated
upon the assurance OF a choice anon.
available candidates Mr.. Hearne's
candidacy will. however. challenge n
large amount ~ public attention. and
from this section OF the district. In
which he is personally well known. ha
will undoubtedly receive very gcuer.
Gus support.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
MR. curtis, CANDIDACY.

col George 7. Curtis. ne able and
versatile editor o. the Pan Haudl.
News. % Welsbure. has received e
large amount Of favorable attention ln
connection with his candidacy for tho
Democratic nomination for Congress
IN this district Mr. Curtis IS an az
gressive editor. a thorough Democrat.
and has served his party long and
faithfully lie is a representative o.
the old-style Jenerson.an DEMOCRACY
Mr.. Curtis made vigorous and earnest
war upon The Watson Chiffon combine
'wo wears ago. and f. entitled 10 the
distinction of being ono 81 tho Few
Democratic editors of the state who
have not bowed before the corrupt in.
huences that have controlled the State
organization Mr. Curtis viii hs o.
strong candidate. and Z the district
should make the mistake Of e.oc'iug
. Democrat. no better man could ha
chosen.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
NEW NEWS OF YESTERDAY

By K. J. Edwards

Recently discovered letters. memo
randa. records and documents which
are in possession OF members OF tho
family OF the late Alfred Vail. who
was associated with Professor Morse
in the invention and the commercial
utilization OF the Morse electric tele-
graphic system. contain some very ro-
mantle and Interesting stories asso
ciated with the long and patient work
which was inevitable before the Morse
instrument was perfected and made
available for commercial uses.
For instance. soma OF these docu-
ments tell the story OF the association
OF Alfred Vail with Professor Morse
although some features OF tina hts
tory have already been made public.
IL has q published that young Vail
was by chance. when n student at
the University OF New York. permitted
to see certain experiments in the uni
N~ersity lecture room. which showed
some portion OF the work that was
then being carried on by Professor
Morse. whose laboratory was on the
upper floor of the university building
en- Washington square. New York City.
Young Vail became fascinated with
this utilization of electricity. lie made
the acquaintance Of Professor Morse.
Professor Morse has no money. but
he has a wonderful idea" young Vail
is reported 10 have said TO a friends.
Il think ! can persuade my father 10
advance TO Professor Morse enough
money to enable him TO secure his
patents and to carry on his expert
ments."
The record shows that the youn-
man did succeed in interesting mis-
father. Judge Vail. n was himself
taken into the association with Profess
sor Morse.
When these letters are published
they will serve TO establish the credit
which is due 10 Alfred Val for the
discovery OF the dot-and-dash system
OF symbols which. according TO all the
expert testimony. was the chief in
strumentality in making the Morse
Geographic system ~ Commercial
utility.
Professor Morse had worked out 4;
plan by which the teleeraphic sym
bols were TO be in the form OF mum
beers. But this made necessary con
slant reference 10 n chart or 10 :
. code book. so that the numbers coalt
be- translated into ordinary English.
Judge Vail did not like mat ide.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

at all. nor did his son. Not far from
udg Wallis home at M~orristown, y.
j.. there were some iron works.
Let us take a little room in these
iron works" said young Vail to his
friend in whom he had confidence.
and see whether We cannot discover
something better in the way OF SYM
bols thar that which Professor Morse
has adopted"
h two young men worked for
months in that room. Young Vail and
the mechanic who was associated with
him. devised a lever and point which
would make certain Impressions upon
a paper page. IL was a part of young
Wallis duty to find out what was the
best symbol for each letter in the al.
phabet. so he went into the office OF
n printer In Morristown and discovered
that he letter q" was the most fire..
quently used In setting up type. lie
said 10 his friends: If that is so. then
the letter % can be represented by a
dot. and then by n combination OF
dots n dashes We shall have all the
other letters"
Upon experiment the idea worked
perfectly and Vail and his mechanic
friend were so excited when their
final demonstration was made that
they ran hatless from their workshop
10 Judge Walls house shouting
We've got II, The instrument works
perfectly"
And it was because OF the remon.
stration that the Vail system was ade-
puate that Judge Vail was persuaded
10 give financial support so that Pro
lessor Morse was enabled 10 patent
the apparatus.
The records recently discovered will
show undoubtedly hat what are called
the Morse symbols should more prop.
erly be called the Vail symbols But
Alfred Vail was the last man to seek
TO gain credit for. himself at the ok.
pense of any one else. He was 20
loyal a nan of science that Il was sui
hcient for him that Professor Morse
with whom he was associated. had
given to the world an apparatus which
would make the instant communica
ton OF intelligence over long distance.
commercially practicable.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

leaders The cViFency demands o.
candidate vino commands public CON
hdrnc'. without which aI '0or o.
destined go hc in vain NJ r%ortfarrt
AMI Wcrit arc fo have their reward
Louis Ucnnoff Vi1 hc che uomiur' of
Do. party iu Tho Fiff district Mon
TOO Mnfrrrau
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

The way FOR a summer hotel keep.
or 20 get better prices is not so mucn
20 give better board and lodging as %
improve the style Of his guests.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

An.ona th' 1apiranf. Tor tho u'uo
cratic nomination for rUntrr. fr fr"
FIRST district o.. George g. curtis ff|
fO. ~ tho rauhanilr Now WrII.
lurr Nr Curtis o. o. ffafir. journal
i-t and an able ran generally Far
kfreburc Sentinel
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
Disappearance Of the Progressive
Party.


The Roosevelt vote was not an
anti-Republlcan vote but an antl-Iait
vote The Republicans Of both rae
'ion- now clearly - - the folly OF 80
naming divided II permitting the
democrats 10 rule the nation n
most Of the state. They are gettinE
together IN all parts OF The Union and
re-ureaalZinE thu Republican party on
s.nsibl. working lines The Repub-
Leans who voted tor Roosevelt n
were counted as Bull MOCsers have
simply dropped back into their old
places from which. except for th'lr
personal admiration for Roosevelt.
they would never have departed
This is the explanation OF why the
Progressive party s. cyinE 50 young
and IN the leut OF the facts 10 is not
very mystifyIng and not a. all sur
FrisInr Kansas CIty Journal
Empty Seats IN the Senate
In the senate ON Monday Mr. Bris-
TOW. a. kansas. made a carefully pre-
par q speech upon the sugar S%cnedul"
the Wow that free would ruin
of the Tnderw oud farIn bill. taking
fhe industry tn the beet a. well a. IN
the cane country iu the nited STATES.
and proposing q reduction Of the pres
mt duties 30 he low 81 point al which
the industry ia his judgWent would To
profitable NJ Brstow haG mastered
his subject. and senators thanked him
for his able exposition Of o. In 81
pressing has appreciation. Mi smith,
OF Michigan. aid
Mr. President. az course eve y
81, nsfor ON this side at the chamber
understands that ~" have been treat.
I'd 90 q most excellent discussion or
the great question that is now before
the senate IN detail. in fairn ~. IN
.audDT. and in unarsWpfahle loeic o.
i- difficult 20 conceive a better pres.
.ntatiou THAI has been made hy tho
senator from Kansas Yet ! desire 10
call Die attention and the attention
~ senators to the fact that during
that discus lou q an important que-.
ttOu. tho other side ~ me chsmher
has o. On practically without repre-
-epUfaf-Ou During all fts time 81 TINS
discussion there was bur three or
four senators on tae other D of the
chamber
TAO a. The Democratic senators
present were those from louisla "a.
Mr. Eau.d. % and Nr Thornton. VINO
ON Tuesday voted AGAINST the sugar
schedule and another senator VINO
listened 10 tr" epfaker was The Hon.
John -harr Williams ~ NisFIa-IrgI.
who owns O. parfiality Tor a. r"teuu'
duty un ugsr and admits that tfe
industry VIII destroyed u surar OIL
frr" tu' YIELDS Doe Indictment Goo 90"
vU o. fl" party Mr. Smifhs refer
emo. fo fh" absence 81 U,mocraI,
senators while fhr SUGAR schedule was
hr.1e .p ably dI.rI .rd Will surprise
ro bod familiar With tlr tsfIn -ifua
'tr u N~asHIuEf1u The bI is "a
party ofsanizafiun measure c1rr'b
AMI kIrr tIuIIH Dr. fu hr hlIrdIs obey
rf without fN. slightest rfInrf fo
'yn0 fN" dement's ~ fIe Dion a. q
event fiIerf Why. then. s.uuiI
Democratic s'nsfufs vHefr their time
'u ItferIur 10 fhr accusing Toxic of
ftt'a Sew NttE SUN
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

John GaHney. known as King o.
tmpires. has died a. the advanced
age. FOR his profession o. g years
How queer an umpire must feel. DYING
IN his bed
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

n the Senators don't hurry mp with
the 'arin speeches. the Congressional
Record vii! have 10 come ont with
boiler plate or patent inside
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

While 1000 chicago men have been
rI' on probation 20 maze them sup
por, their families IN other cases tho
wives are perfectly well able 20 care
Tor their husbands
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

The PO"ers have ordered Turkey 10
get our of Adriauople. but not having
sent any stamped envelope. they viii
not be likely 10 get a reply
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

The summer hotel landlords should
.et their guests keep money enough 20
buy a ticket home
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
M.H.&M.
SATISFACTORY SHOES
lO47 Main St. Wheeling.
UNCLE WALT: The Poet Philosopher.

me children saw hm eating grass What brought 100 him down
20 such q pass they asked and glej 900 wonder y nearby sage
rcTlcd v-eu De- read the Hath Hints
NibItiNDNlIL Nk magazine. 'ud ~' hos -lfcd. by fhuudcr
That publication teacher man that poison
iuE' 'n c'f' can SOLD n' the village grocer. and every time ~ car,
a rc. or on p doughnut casts hs eye he to the grave Is closer Tho
MIX We drink The steak W chew. VIII raise % gucvous houdydo in
ldc our anguNhri bodies there's poison in our scrambled rmnc>
mere 'crdcr' uron our spoons and death i in our toddic~. The
modern h'fgaN rN Their trade lu .hoT- where caatlc, arc made
they dope our loayce and G-hc-. the c. robson tu the rurrfc INK mar
poets when they're thirsty drink AID ioom u ain our dishes And
cen me wafer from the veil has germs that make the drinkers veil
u % haf known no hitter. what Vondcf then q children sweet u good
old Nch ha, chilly itcf s1 stomach out ot kIt,r- Hes scared d,
death by Vhat be- reads and 800 ou hands and Knee. ht feed. and
is himself with forae, ro man .su road ut v,u.J Ur.ltb linn.
appearing 90 the public prints and 1000 retain hs courage"
Icopyr shs IN' By George M.,hsr Adams,
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

u IS declared THAT the educational
world viN be startled this fall by some
new PLAYS a. foot bail
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

Several - the religious dennmina.
lions ar" planning pensions for nIs
tors The supply 81 wealthy rir.. .i
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

copyrighted. 1913. by r. !. Edwards
All rights reserved
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

ministers wives IS proving wholly in
adequate
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

Tomorrow Mr.. Edwards will tell o'
The Faith that Survived The Failure
of the First Gable"
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27
7 h e Intelli Ger

Published Daily. Except Sunday. ey the
fn~telligencer Publishing Company.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

1.-THE INTELLIGENCER. emorA,ins
It's severAl editions. . entered n the
postofflce ct Wheeling. W. Va. ~ ssc-
ond-class mat:er.I
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

nIl be cleared of fhe stain OF Die pres
'nrn r 'ae executive Office
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1913-08-27

Inc '7Ildfe' ,aV 6Im ean0g era'- vhaf Froug.