davidaulloa/AmericanStories huggingface dataset:
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
BrOnklyII.
Iotals ...5j q II rotals :. 20 z s
.Battcd FOR Pier,c In ninui.

't'dNtcu lof booG IN lhhtN.
Brooklyn ........................02 . y . o,
Chicago .......,.................Ho g . q . O.
summary: Errors--'utshaw. Dauhcrt. Cor
r!cen Miller. c-hHsc h!ts--St!cr. Sweeney.
Ihree-base h!t-Dalton Sacrifice htts-MMl-
c., Pierce. stolen buses Cutshaw %. stem
gel, Wheat, Miller Double piay-T,=au Ia
Cutshaw 10 Dauberi l'irst base on balls on
Fierce. 5. of Allen. = Struck out ~
Pierce. 6; BY Alien !. Time or game no
ump!res, Risler aud Lmsl!c
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17

Totals IS. / G2i Totals ....5 q l6
.Battcd for Tmrmcr In siNth

Score by innings: r.
Washington ....................c a q q q q q -
Cleveland Observation-Disclosures o o d o--1
Summary: First base OH crrors-Clcvclund.
}. Error-Morean. Stolen basc-Gandii
Double play--carisch Unasslstcd). Left on
bases Washington, (; Cleveland &. Tits
OF Blaming. in 90 Inning: of Collnrnorc
In l-S innings. First base on rals-On
Handing, .: Off Collamorc, .. Struck out
By Banding, ]. by Collanore g. by John
son. 3 Time OF game. 10 EMPIRES. Dinccn
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
The Sc ore:
~ IpttiS
Totnls - . :fli Totn
q. Williams, rirhi fiold.

ST. Observation-Disclosures. olo0oNi
NOW York .-........-....,...-...-l o q q -
rcckinrauEh. rWo-baso hits-Mitoicu. Nal
sol Sacrifice hit--iuinler. Stolen bagcs-
Austin. Wares. liUrt2cu Double plays
rratt 70 iumior 70 Wares Mares 20 Pratt
10 LcarY IL. Let on has,S-St. Louis. g.
Ncw York. !. First hasc on balls-Om Mitch
eli. :: OF Fisher. !. StruclS out Ry Mitchell
.; ny Fisher, q Time Of game. so. Umpi,os.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17

Purdue Defeats Indiana In Track Meet
Lafayette. Ind May li-Purdue defeated
Indiana In tho dual track and Held meet
here to-day s. TO -.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
nn,cln.s Ruci,nell-

Annapolis Md. Buckueira Held ana track
team was outciassed by the Midshipmcn In
the meet between the two Institutions here
to-day. TIM score was S2ia 10 sis points.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17

Detron .........................oo
boston 1910. .....- o y o o -
,Sunmaf!' BUSH (9. KaVanaush Enc!e
-. IWo-ba hits- kavanauEh, Covaleskio
Sscriice hiis- -hslaulusn. Scott, Ungic and
Cova!eski" Sacrifice nyEnrlc stolen
nascs -tavansugh EugIe Double plays
Covaleskie 10 Bush To Burns: Collins 20
lerhes - Engle. Hrs; base on bails--OR
CovaleSk!c, .. or Collins. 4. Struck out-Rv
covaicskic. D. by Collins. :, Umpircs. Esan
ana Evans. e
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
Armv yyoIInn. 1-,rdh,

West Point. y. y. May Is.-Iu All interest
Ing battle the Army won from Fordha.n by
the score OF 10 3.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
KANSAS CITY TAKES
LAST FROM PITTSBURGH
Batting Rally by Homo Talent In
l'innl Frame Falls Ono
Short.
MAKE EVERY HIT
Visitors Take Advantage of All Oppor-
tunitics-NVcstcrn Teams Find East
err Rivals Easiest Sort of Prey.
Federal League Results

YESTERDAYS. SCORES.
I<HnsaS City, =; Pittsburgh, a.
st. Louis, 8; Brooklyn, 5.
Chicago, =; Buffalo, s.
Indianapolis, 4: baltimore, i.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17

Purdue Defeats Indiana.
Lafayette. Ind, May iG-Purdue defeated
INDIANA In tho ninth inning to-day. to s.
Errors gave Purdue the winning runs.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
Covington WIN,

Covlngton, Va. May Dissemination
defeated clifton Forge here to-day
to -.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
Philadelphia.
Totals IN +21 !: Totals ~ 4:iiI
IL Magee. centre field.
TS. Ma see. ghoTtStop.

'Batted for Alexander IN ninth.
Phuade,phia .-....,......,.....o % o 90 90
81 ls.....-.........:...:....oI 10 o 100 . 0-l
bsfs--crayAth. Double plays. Mage 10
Iudc.ns; Hugg!Ds 10 Butler to Miller Left
On baseS-St: Louis ?; Philade,ph!n, . Tirst
base on 6a!ls-OT Doals. 2. Struck ou.-By
Ilosh, :; by Alexander. T. Time OF game, a:5S.
Lmp.:cf, Or,h and Byron.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17

'
pittsburgh ....,................oo ooHn
Now York. ....;:........;::;;.;."o o"oot o.
summary: Errors-MltChcll. Mccarthy.
Three base h!ts-Mcrklc. Meyers. Sacrifice
llts-Tesreau, Stock. Sacrifice ny-Doylc.
First base on balls-Of Cooper. Il OF 'rcs-
-oau. l. Struck out-Rv Tesroau :. Time OF
game. 1881. Umpircs, \lem ami Hart.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
STANDING OF TEAMS.

WHERE THEY TLAY TO-MOUiOyV
Kansas City mt Baltimore.
st. Louis nj Buffalo.
Chicago AT Pittsburgh.
indianapolis mt BROOKLYN.
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
MAPS ARE HUMBLED BY
MIGHTY WALTER JOHNSON
Cleveland Unable 10 Solve Jump hall
of Wonder From State of
Idaho.
BLANpING CHASED TO BATH
Colinmorc, n lounEstcr, Relieves Hin
With Bases Full, and Forces In Two
Runs With Walks.
American League Results

yesterdays SCORES.
Chicago, 3; Philadelphia, 4.
ST. Louis, \; New York, =.
Detroit. q; BOSTON. =.
Cleveland, L; Washington, ..
The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-05-17
New York
Totals .-.cs 2iis Totals rs. . S q II

: Battod for Gibson IN ninth.
: Bsttcd for Cooper In ninth.
SSora nv iurIucs.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
THE BIG CHANCE.

Ex-congressman Hull says that
President Wilson is million votes
stronger than his party. And Elk
Congressman Hull is probably pretty
close to the correst figures in his esti-
mate.
1t is poor rule that does not work
both ways. If 1t is true that Wilson
is million votes stronger. 1t is quite
as true that those who had control
when the republican party went on the
rocks in the last election were some
millions of votes weaker than the re-
publican party. The thing resolves it
self down to men and issues.
That is where we stand; the repub-
Hcan party is strong when it is we'll
differed and promulgating issues that
appeal to the mass Of republican voters
1t Is those millions short Of its strength
when 1t is doubtful Of leadership and
the voice Of the rank and file is disre-
garded.
The chance is with the republicans
If they choose to grasp it. The party,
recognized progressively, under leader
ship that holds the respect and con-
fdence of the common voters can win
the next election. The lamp Of op-
portunity holds out to burn. The farms
will be with the republican party next
election as they have been in the older
time and where they naturally and
by their own preference belong That
IS they will be with reorganized party
reorganized along the lines of present
demand and Of good political common
sense.
It will be a great pity II the oppor-
tunity Is FILTERED away in chickering's
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13

nessee, Utah, and Vermont. Several
Of these states have organizations ac-
lively working in behalf Of adequate
safeguards for nursing, and 1t is be-
lieved to be only short time when
all the states will cover the subject Of
nurse training.
According to officials Of the bureau,
training schools for nurses throughout
the country are steadily effecting i'm
provements in their work and condi-
tons. The professional field Of nurs-
ing is widening and embracing new
and important activities, and offering
new incentives to effort. One of the
notable developments in the last two
years, since the last complete report
on the subject has been issued, is the
application of nurse service in ever
increasing extent to the public schools.
Public interest in hospitals and
training schools is growing, and an in
telligent public opinion on nursing
affairs is gradually forming. The edu-
cation of nurses, long looked upon as
matter in which hospitals only were
concerned, is now beginning to be seen
as a matter in which the public also
is deeply and necessarily concerned.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
NURSE TRAINING SCHOOL.

More training schools for nurses and
better distribution Of them are shown
to be necessary from statistics just
compiled by the United States Bureau
Of Education. There are 1,0s4 nurse
training schools In the United States,
and nearly so per cent Of these were
in the small area Of the eastern and
north central states In all the rest of
the country only 304 nurse, training
schools are reported.
Standard Of nurse training have been
eising constantly, in keeping with the
growing Importance of the nursing pro-
fession. Thirty four of the states and
District OF Columbia now have laws
prescribing examinations and other
tests for the registered nurse The
States that have not yet legislated on
the subject are: Alabama, eKntucky,
Maine, Mississippi, Nevada, Arizona,
New Mexico, North Dakota, Ohio,
South Carolina, South Dakota, Ten
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
4 sALARIEo MANS INCOME TAX.

Salaried men, wage workers and most
professional men need not worry about
their income tax for those who would
find their net income in excess of $4,000
per annum after deducting interest on
money borrowed. taxes and losses by
fire or bad accounts, will be few an6
far between.
However. should professional man
enjoy net income from all sources in
excess of $4,000 per annum. or should a
salaried mans commissions, pension,
Income from an estate and from in
vestments exceed $4,000 during the
calendar year 1913 that man must re-
port to the internal revenue collector
at Dubuque for his income tax.
After interest, taxes and losses have
been deducted married man would be
allowed to exempt SO, 1888 of his net
income for the last ten months of The
year from taxation and 9. single man
$4,000, as the tax this year is
20 be paid only upon ten months in
come. If any of his net income should
come from corporations which have al
ready paid an income tax then he can
exempt that income from the normal
tax up to $4,000 per annum of income
but still he must report 1t by March
LIST or be fined possibly as high as
$1,000. A professional man mast cont
as income accounts actually charged
on his books If collectable and such ac-
counts can not be deducted as losses
until effort has been made to collect at
law
The only salaried people who are free
from income tax when their incomes
exceed $4,000 per annum are public
officials. All others must report and
pay and failure to receive blank
from the collector will not relieve them
from their obligation to report.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
Topics of the Times

The best thing Iowa republicans can
DO is to quit fussing over the past, re-
organize along thoroughly progressive
lines, send Cummins back to the senate
Tor another term, seek out live men for
congressional nominations and eject
Clarke governor That in politics Iowa
should build good roads fix up the
nelshbors, plant good seed corn, serum
the hogs and be generally the live. up
to date state it is and watch the leader
ship it is generally accorded among the
states.
Sioux City is testing her dairy herds
with tuberculin. The publicity given
herds which had not been so treated
and tested brought the results
There isn't much democratic con-
ISOLATION in figures from the democratic
second district which show that
little courage on the part OF the re-
pubilcans might easily, if put into op-
grafton earlier, have returned a republi-
can against the might of the demo-
Gratis and the pleadings of President
Wilson.
Cncle Horace Bots is writing on the
IhaW case. The ex-governor has
selected a topic that will require all his
well known charm of pen to hold at
'ehtlon' he could gain much larger
audience were he TO write SEQUEL 20
that corn story he used to tell when he
was campaigning years ago.
Don't resent the newspapers refer
ence to testing seed corn. Test it. II
is better to laugh over a good stand Of
corn than at the newspaper man. Now
honest, have you tested your corno
LATE Young is amazed to find that it
is the same old Henry Vollmer and tina,
ne Is still on the map. LATE thought it
must be one of the old gentleman.s
sons
Inc DEBORAH Journal suggests Root
Tor President and Leslie NJ Shaw for
second place on the ticket. The Jour
nal is merely trying to start some-
thing.
II there is anything that travels
farther, on less expense and delivers
more business than T-R. want ad
those who use them would like to know
about it.
And you can't find them more ac-
curate snan the Iowa ground hog. OF
all thas is best Iowa goes it one better
"A team will haul three times as much
on hard road as on a soft one Eighty
per cent Of all road travel is on ten
per cent of the road which are the main
Travelled roads. Improve them. cut the
cost OF eighty per cent of the travel
10 one third and the farmers of this
state would save from four to five mill
Mons of dollars per annum in the cos,
OF hauling farm products to Town
L MS is almost as much as the presen,
bridge and road tax burden.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13

list or return Of income Tor asssssmeae
Penalty For Failurs % Pay When Due
When there 10 failure to pay the
tax due after ten days notice and de-
mand thereof by the collector. there
shall be added to the amount due ana
unpaid the sum Of per cent Of ths
amount unpaid. with interest at the
rate of per cent per month upon sucn
tax from the date the same became
due.
To Whom the Tax Should % Paid.
The tax shall be paid to the collector
Of internal revenue from whom the mo-
tice OF the amount OF tax due is re-
ceaved.
Inquiries 40 TO Tax.
All communications, inquiries. etc.
relative to the income tax should be
addressed to the collector Of Internal
revenue at Dubuque Iowa. which is the
location Of the collectors Office for this
state. and not to the bureau at Wash
ington, except in cases OF an appeal
(where the collector Of internal revenue
has increased the tax.)
When There May BE an Appeal.
II the collector Of internal revenue or
any deputy collector believes that the
returns Of any person understates the
amount Of income received by that per-
son. he may require the person making
the return to show cause why the
amount Of the return should not be In
creased and upon ascertaining by prop
er evidence the amount understated he
may increase the amount Of the net in
come accordingly. II the persons whose
tax has thus been increased Is dissatis-
fed with the decision Of the collector
he may, before the assessment 10 made.
submit the case, with all the papers. to
the commissioner Of internal revenue
at Washington for his decision. Tho
sworn testimony Of witnesses to prove
any relevant facts may be submitted
with the case. If the tax has been as
sessed. that is. passed upon at Wash:
ington. and 1t Is believed to be an ex-
cess Of the amount actually due
claim may be fled for abatement be-
fore the tax Is paid. II the tax has been
paid, a claim for refund or return of
all or such portion Of the tax assessed
or paid which is considered to be in
excess Of the amount actually due may
be made upon forms furnished by the
collector. who will also furnish full in
formation as to their preparation and
the evidence required in support Of the
claim. These claims may be filed BY
the collector.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
Fidueiariss.

Fiduoiariss.
Guardians. trustees, executors, ad-
ministratOrs, agents, receivers and all
persons. corporations or associations
acting in any fiduciary capacity. shaH
make and render the return Tor the
person for whom the account and such
return Is to be, of such net income, az
comes into the custody or control ana
management. Such guardians, trustees,
etc, are required to make such returns
under the same conditions and subject
to the provisions of the law the same
as If they were making the returns for
themselves as individuals. Where there
are two or more acting In such fiduci-
airy capacity only one need make the
return and the others are then relieved
from the liability. aa@
Partnership. ~.
partnership differs from corpo.
ration in that the partners act for
themselves, whereas corporation ID
a separate legal entity. 1t is an arti-
fetal personality predicted upon an
organization where one or more are
acting under the corporate laws. But
a partnership as such has no separate
standing. Therefore, the profits OF
partnership are included in the per-
sonal returns of the partners compos-
ing it, whether such profits are divided
or not. Thus. persons carrying on bus
mess in partnership are liable for in
come tax only In their individual ca
pacity: that is, the share of the pro-
fits. whether divided or not, to which
any taxable partner would be entitled
If the same were divided, must be la
cluded in the returns Of the partners
composing it.
Returns Of Corporations.
The returns of a corporation must
show the total amount Of its paid up
capital stock outstanding at the close
Of the year, or If no capital stock, the
amount of tbs capital employed in the
business at that time; the total amount
of it's bonded and other Indebtedness
at the close OF the year: the gross
amount of its income arising or ac-
cruing from all sources Uf organized
under the laws Of foreign country
then the gross amount Of its income
arising or accruing from business
transacted and capital invested in the
United States); the total amount of all
the ordinary and necessary expenses
incurred in the maintenance and oper-
alton during the year of the business
and properties of such corporation.
stating separately all rentals or other
payments required to be made as
condition to the continued use or pos
session of property: the total amount
OF all losses actually sustained or as
certained during the year and other
deductions discussed in the previous
articles.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13

time Now II this insect has been
brought to Iowa in the samples re-
ceived by our grain men, Is there
any danger OF it's attacking Iowa
corn? Again, no one, so far, has been
able to tell this scribe whether this
weevil comes to life inside the kerr
mel and eats its way out. or gets lie
and growth elsewhere and eats into
the kernel Of corn. Samples seen at
Gier and Belz's office, Conrad, have
the appearance Of being eaten into,
and several Of the weevils can be seen
with the naked eye, in the fruit jar
containing the samples Of the Argen-
tina corn. Another interesting TACT
has come to our knowledge. This Ar
gentina corn has only three-ffths OF
the fattening qualities of the home
product, feeders have found out ana
pay less proportionately. And our
good democratic friends claim no Ar
gentina corn has or ever will come 10
the United States unless we nave
short crop and prices are unduly hign.
And from the same source the Writer
learns that eggs from China and NOR
way, butter from Argentina and Swe-
den, potatoes from Germany and other
food products are only imported into
this country when our home demand
makes prices too high. But who Is the
judge on the too high"
The cashier of bank at Gladbrook
says, a public farm sale near that
place resulted in a little over Slo.ooV
for stock, grain. implements, etc. FUR
thermore it was spot cash sale All
purchasers gave their checks before
removing property purchased MOI
note was given. In another town a
bank cashier, who for numoer Oh
years has "clerked" the sales ana
bought the notes, says 1t no longer
paws to clerk sales" the amount OF
the notes given being so small. ne
tells of one sale where cheeks on
twenty eight banks were given py the
buyers And young man near Lee
Grand who has sale every year, TOTO
us in the depot, he was thru traVelhs
two weeks tacking up sale Dllis. NO"
he runs an ad in the daily paper nav
ing a big circulation in his vicinity ana
the cost of the ad in the daily is less
than the cost Of the sale bills and two
weeks travelling expenses lacking them
up on the bill boards.
4 travelling man says IL otHeFs "outE
follow his example, there would be
speedy reform in many hotels. ne
sends the names of the hotels and the
town. where little or no attention is
paid to the law or duties to the hotei
INSPECTORS The writer has an ldea tne
same result would be brought anout' II
some of our accident associations
would issue a pamphlet giving the du-
ties of hotel owners and also landlords
The owner of hotel surely does not
have to furnish sheets OF a certain
length unless, he Is also landlord. and
a landlord unless he is also proprietor
is not responsible for an unsanltary
bath room or defective drainage
Again there is a general lack OF know
edge of this law. both on the part OF
landlords and hotel owners. or course
this is no excuse for not complying
with the law, but many would NIX up
things in advance Of the visit OF the
insnector. If they knew what they had
TO do. or stand the consequences.
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-02-13
As To The Income Tax
BY Charles b. Kaufman Of the Davenport Bar
Copyright 1914 by Charles b. Kaufman.
Mutual Insurance. Companies.

Mutual Insurance. Companles.
Mutual insurance companies shall
not return az income any portion Of the
premium deposits returned to their
policy holders, but shall return as tax
able income all income received by
them from all sources other than
premium deposits plus such portions Of
the premium deposits an are retained
by the company for purposes other
than the payments Of losses and ex-
penses and reinsurance reserves.
Excessive Surplus.
II gains and profits are permitted to
accumulate beyond the reasonable
needs Of the business It shall be prima
facie evidence Of a fraudulent purpose
to escape such tax, but the fact that
the gains and profits are permitted to
accumulate and become surplus shall
not he construed as evidence Of q pur-
pose to escape the tax unless the Sec
rotary Of the treasury shall certify that,
in hls opinion, such accumulation is
unreasonable for the purpose OF the
business. commissioner Of internal rev.
enue may demand a correct statement
Of the profits and the names Of the in
dividuals entitled to the same at any
time he may see fit.
Unearned Increment.
Does an income from increased prop
erty values constitute income? 1t seems
that such income from the increased
values should be returnalble, because
the law provides accrued Income should
be reported. The bureau of internal
revenue has held that If corporation
recognized an increase In value in any
Of its properties and recorded such in.
crease in value in its books Of account
then such corporation should also re-
port the amount OF such increase ~
income for the year in which the In
crease was recorded on the books OF
the corporation.
How the Tax 10 Formally Assessed.
After the returns of actual net in.
come are made to the Collector Of in
ternal revenue the names Of the tax
payers are entered upon an assessment
list and these with the returns are for
warded to Washington, where the COM
missioner of internal revenue makes
the assessment in manner provided
for by law. These lists are made In
duplicate, one of which is returned to
the collector of internal revenue, who.
upon receipt of same, sends out SIM
fore June the LIST, notifying such tax.
payers of the amount of tax due.
When Tax Must 30 Paid.
The tax must be paid on or before
the Goth day of June. But If the COR
poration computes the taxes upon the
income of its fiscal year the taxes shall
be paid within 800 days after the date
such corporation is required to file it's