davidaulloa/AmericanStories huggingface dataset:
Evening star., 1914-02-12
Penalty May Be Added.

Where persons taxable refuse to make
return the regulations provide that the
proper collector Of internal revenue SHALL
after due notice. make the return for such
person and the tax shall be assessed on
this return. with a 30 or 100 per cent
penalty added. Returns must be verified
by oath or affirmation. Returns shall be
sent by collectors to the commissioner of
internal revenue in Washington by regis
tered mail. Taxes unpaid after June 30
shall: bring a penalty Of per cent, after
ten days notice and demand by the prop
er collector, and interest at the rate of 1
per cent a month from the date due. Re-
turns shall be made to collectors before
March ] every year.
In dealing with the corporation feature.
it is explained that all returns shall be
public records. subject to inspection on
order of the President of the United
States under rules prescribed by the Sec
retary Of the Treasury. Copies of re-
turns cannot be sent to any person ex-
cept the corporations or their attorneys,
but on request OF governor, officers of a
state which imposes a general income
porations doing business in that state.
United States district attorneys may. un-
der certain restrictions. have access to
the returns. Disclosure by any collector
or other employe of the United States of
any information whatever, set forth in
any return of annual net income. is made
a misdemeanor, punishable by a tine of
81 900 and one years imprisonment. and
if the person found guilty is United
States employe he will be dismissed and
thereafter be incapable of. ever holding
Office under the government.
Evening star., 1914-02-12
RECOVER|ES INTERRUPT
DOWNWARD MOVEMENT
Railway Stocks Show Slight I'm
provement After Reaching
Lower Levels.

The downward movement of Capital
Traction and Railway and Electric pre-
ferred stocks continued again today
on the local stock exchange. and al
though lower levels were reached by
both securities, slight recoveries were
recorded before the close of the ses-
sion.
During call Capital Traction stock
sold to the extent of fifty shares at
1074- The supply at that price then
appeared to be exhausted. for bid of
los at the close failed to bring out any
stock under 10Sai. After call five
shares sold at los and twenty five
shares brought 1os1.. The lowest price
yesterday was 10sa4.
Railway and Electric preferred sold
from S6ss- to 81 during call The bid
then advanced to s7l4. but the lowest
Offering in quotation lots was 80. After
call odd lots aggregating fifteen shares
Railway and Electric common stock
sold five shares at 40 The bid declined
a half point to s9i3 and the asking price
was = points lower at 80.
Washington Gas stock sold on de-
Ginning sca.e. After twenty eight shares
had brought So, lots aggregating sixty
three shares sold at S2sas4, which was the
bid at the close. The stock was offered
at So,
The sale OF one share of National
Metropolitan Bank stock at $50, one shaI e
Of National. Bank of Washington stock
at .43 and ten shares of Washing on
Loan and Trust stock at 80 were the
only other transactions recorded.
At meeting of the board Of directors
of the First National Fire Insurance g
Company yesterday Charles +. Carusl
rendered his resignation as general
counsel of the company and as mem
ber of the board. He also resigned as a
director of the Commercial Fire 1nsur-
ance Company. Robert N. Harper was
elected to fill the vacancies.
OF the 1893 national banks in the
United States and possessions eligible
to membership in the federal reserve
system, S57 so far have failed to signify
to the reserve bank organization COM
mit.ee their acceptance of the system
and desire to become members. Only
two of this number have positively de-
clined to enter the system. and neither
bank is prominent in the financial world
The others remain to be heard from
pro or con on the matter. Up to last
night $685. banks had accepted the
proposition by enactment OF formal
resolutions by their boards of directors
and applied for membership. There are
seven national banks in the possessions
of the United Sta.es-Hawaii and else
where-not eligible to membership in
the system.
Evening star., 1914-02-12
THE COURTS.
United States Court of Claims.

Present: Chief Justice Edward K.
Campbell, Judge Charles B. Howry,
Judge Fenton w. Booth, Judge Samuel
S. Barney and Judge George w. Atkin-
son.
On motion of Mr.. P NJ. Ashford, Mr.
E. c. Blanchard was admitted to prac-
tice.
Clifford II. West (aid to rear admiral
for plaintiff on motion for new trial. and
opposed by l.. G. Bissell. for the United
States
Baglcy Elevator Company. Atlantic
Elevator Company and Royal Elevator
Company remanded to the general
docket.
Law calendar sixty three passed to
Thursday, February 10.
Evening star., 1914-02-12
LONDON MARKET.

LONDON February 12-Money was
plentiful and discount rates were steadier
today Bar gold was again advanced.
owing to the temperance of foreign de-
mands for the metal
A jump Of nine-sixteenths in consols
and a broadening demand for Kaffirs and
rubber shares We're about the only fea-
lures to the trading on the stock ex-
change. The market otherwise was
quietly irregular despite the sat 'sfactory
conclusion Of the settlement. Rails were
week on disappointing dividends.
American securities We're quiet, with
only fractional changes. The closing was
dull, with prices ranging from u above to
Il below parity.
The Irish loan advanced point. which.
with the jump in consols, creates the be-
lief that the home rule outlook is i'm
proving.
Evening star., 1914-02-12
ARBITRATION IS PROPOSED.
Coal Operators and Miners Hold Con
ference in PHILADELPHIA

PHILADELPHIA, February 12.-The
coal operators of Illinois. Indiana, Ohio
and Western Pennsylvania i'll conference
here with the miners from those states to
arrange new wage scale today proposed
that arbitration be resorted to in all ne
gotiations where no settlements have
been reached prior to the expiration of
existing agreements.
The proposition was debated for two
hours by representatives of each side and
the question was again taken up at the
afternoon session.
Evening star., 1914-02-12

For the District Of Columbia, snow to-
night and Friday; not SO cold Friday
moderate north to east winds.
The northwestern area of high pressure
has steadily increased in magnitude dur
ing the last thirty-six hours. Pressure II
the upper lake region this morning ranges
from 3o.S0 to 1890 inches. y barometrit
depression is central over Texas. The
relative position of this depression with
respect to the above-dtscrioed high Is
IDEAL for causing severe winter weather
over the Ohio valley, the lake region and
the middle Atlantic states. Snow has
already set in over Missouri. Iowa ano
Indiana and rain over Texas
The temperature continues to fall IN
northeastern districts. In Maine the low
est temperature in forty-odd years oc-
CURED Wednesday night -
Snow will be general tonight and F'ri-
day in the central valleys. the lake region
and the middle Atlantic states. and rain
is Indicated for the gulf states.
The temperature will moderate Friday.
The winds along the New England
crate north, becoming northeast. on the
south Atlantic coast moderate northeast
becoming southeast; on the east gulf coast
moderate southeast
Today-low tides. 3:30 am. and 3:4e
pm; high tide, go am. and 9:A pm.
Tomorrow-Low tide. Alb am. and 4:3S
pm: high tide. 10:0S am. and II 81 pm
Today-Sun rose 6:56 am; sun sets
5:33 pm.
Tomorrow-Sun rises 6:55 am. Sun sets
5:34 pm.
Moon rises SIP pm.
Records for Twenty-Four Hours.
The following we're the readings of the
thermometer and barometer at the
weather bureau for the twenty-four
hours beginning at 2 pm. yesterday:
Thermemeter-Yester pm. 80;
pm. 80: l. Midnight, %: today am.
Is; am, Il; L. noon, II: 2 pm, II
Maximum. 81, at pm. yesterday: mini
mum, II, at am. today.
Temperature same date last year
Maximum. 43: minimum, IL.
Barometer-Yesterday pm. 3O.2a;
pm. 3o.T; T. midnight, III; today. 4
a M, 3O.J6; S am, 30.65; l. noon, aD6S;
a. pm, 3o.62.
Weather in Various Cities.
Evening star., 1914-02-12
Plan to Interest the Public.

secretary Redheld o. the Department OF
Commerce, Senator Page Of Vermont and
Gov. Ferris of Michigan are to be asked
TO speak at mass meeting to be held for
tic purpose of interesting the public ia
the vocational guidance bureau. recently
established here with headquarters in the
Woodward building. Plans for the mass
meeting Were discussed yesterday after
roon by t.s executive committee in
charge Of the bureau The date and
place OF the meeting have not yet been
set.
Evening star., 1914-02-12
S. W. Woodward Chosen Officer

NEW YORK. February 12-The Ma
tionaI Retail Dry Goods Dealers Asso-
riation, in annual convention here. has
elected the following officers:
Arthur Let's of Los Angeles president,
:. ". Woodward Of Washington, n c.
frat vice president. Charles y. Stix OF
81 Louis, second vice president and Alex
ander Sanger OF Dallas, Tex. third vice
president
Evening star., 1914-02-12
Senator Bacon Reported Improved

The condition OF Senator Bacon. who Is
i'll at Garfield Hospital. was reported to-
day to be improved. He passed a restful
night for the first time in several days.
although narcotics are being administered
TO relieve paroNysms of pain in his back
from time 10 time.
\ consultation OF physicians is to be
held this afternoon to examine the X-ray
photographs of Senator Bacon's back
made recently.
Evening star., 1914-02-12
Longshoreman Strike Ordered.

NEW YORK, February IA strike
of $4,000 longshoremen to begin Mon
day was ordered last night by the
Greater New York Council OF the Inter
national Long ngshoremen's Union after
u meeting between officers OF that or
ganization and representatives of the
state board OF mediation ana arbitra-
ton in uobokcn.
Evening star., 1914-02-12
LIVERPOOL.

LIVERPOOL. February 12.-Cotton--
Spot in fair demand; prices barely steady:
middline, 700; low middling 6.6s; good
ordinary. 5.S6 ordinary, 5.42 Sales
5000 bales, including 7.lOO American and
500 for speculation and export. Receipts.
900, including 500 American. Futures
closed steady. February. 664,s; Febru-
airy and March, 6.64Is; March and April,
6.66 April and May, 6.62ls; May and June.
66a,s: June and July. 60; July and Au-
September and October. 6.3i: October and
November. 6.231s; November and Decem-
Der, 6.19is: December and January, 61sis:
January and February, 61S1s.
Evening star., 1914-02-12
CHICAGO LIVE STOCK.

CHICAGO. February 12-Hogs-Receipts.
1000 head. slow: bulk OF sales, S.6oa
SIS: light, s.5;,aS.S So: mixed S 55aS IS:
heavy. $ ioas.IIi.; rough, ioas.J0; pigs.
g. 15aS.6O.
CattIe-Receipts. 606O head steady;
beeves, s-Ooa3-55; Texas steers. e.soaS 90:
stockers and feeders 5.-0aS. %: cows and
leifers. t-6,tas.Jo. calves. 7.J0a 1925
Sheep-Re ceipts. 22U0 head: steady
native. 4o>sa=.S5: yeariiugs ;5Glao 80;
lambs, native. 6.15a1.1o
Evening star., 1914-02-12
Remedy for Labor War.

The Present Labor War and Its
Renedy'' is the title Of an address to
be delivered by Harry W. Ladder of New
York. organizing secretary of the Inter
collegiate Socialist Society. at the Pub
lie Library tonight Following the ad-
dress the Washington Alumni Chapter
of the society will elect officers
Evening star., 1914-02-12
NEW ORLEANS.

NEW ORLEANS. February 12.-Cotton
opened quiet and steady. to 4 points up
on favorable cables. The market had a
the rains in Texas. Half an hour after
the opening prices were points up. Fu-
lures opened quiet and steady. February.
1920: March. 12.4l; May. 1851: July.
12.55: August. l2O5; October, 11.60.
Reports of improved demand steadied
the dull market. AT noon prices were
8 points net higher.
Evening star., 1914-02-12
To Speak on Taxation.

Benjamin f Lindas OF the Tax Reform
Association of the District of Columbia
is announced to speak before the cleo
trical workers of this city on the subject
o. taxation in the District tonight at S
o'clock at Building Trades Hall. 9th and
G street northwest.
Evening star., 1914-02-12
Building Permits.

Building permits were issued today to
the following:
c. II. Pursell, to build stable at AIS 9th
street southwest; architect and builder,
W. E. Garner; estimated cost, $500.
Mrs. A. B. Copps, to rerair saloon at
1919 7th street northwest; estimated cost,
$50.
l. S. Horner. to repair store and
dwelling at 1887 I'd street southwest; esti-
mated cost, $500.
Evening star., 1914-02-12
LOCAL STOCK EXCHANGE.

Salcs-Ecsuiar call. L O'Clock noon:
Capital Traction. % at 1O1s, at 10l}s. , al
i01'4. at 1919. 8 at 107S4. at l01%.
Washington Railway and Electric CON-, at go
Washington Railway and Electric pfd., 10 al
s6ai. y at se5s. 10 at S6ss. at 81, at 81
washington Gas % at ss. at IS. % at s-s.
n at s2ax IS at S2z4.
National Metropo itsn Bank. at 190.
Naticnsl Bank of Washington. l at 2f3.
Washington Loan and Trust 10 at 20.
After call-Captal Traction, at 1OS, p al
10SlL.
Washington Railway aud Electric pfd.. at
STA Iu at SIX,
Evening star., 1914-02-12
LIVERPOOL.

LIVERPOOL February l2-Wheat-
spot firm; No. red western winter IS
SD: No l Manitoba. Is 3isd: No =, Is
2iAd: No .. IS 1i.,i. Futures easy
March, Is I'D May. IS oi.d.
Cofn-Spot quiet: American mixed. es
sd: La Plata futures steady: March. As
9.sd. MAY, As Esd.
Evening star., 1914-02-12

II matters little what it is that you
uant-whether :, situation or a servant
q want I'D il Fh' Sta vi!l reach the
ncrson ) Ii" WI dli our iiued
Evening star., 1914-02-12
Naval Orders.

Lieut., Commander ]. V. Klemann, from
the North Dakota to command the Celtic.
Lieut. Commander L. n. Overstreet,
from the bureau of ordnance to New
York.
Lieut.. Commander w. T. Cluverius.
from the navy yard. New York. to the
North Dakota.
Lieut.. Commander G. n. Gelm, from
Command OF the Celtic to board OF in
spection and survey for ships. Navy De-
partment
Lieut.. F. c. Martin. from the Michigan
to bureau of ordnance.
Lieut. w T. Lightle. to bureau OF ord
nance, Navy Department.
Gunner Clyde Keene to naval station.
Key West, Fla.
Paymasters Clerk B. A. Morrow. to
naval pro, ing ground, Indian Head. Md.
Naval Movements.
The Caesar has arrived at New Or
leans. the Denver at Corinto. the Reid
at Mayport, Fla; the California at San
Diego, the Orion and Eagle at Port
au Prince and the Wheeling at Guam
tanamo.
The Vesuvius has sailed from New
port tor Boston. the Buffalo from Cor
into for Mazatlan and San Diego, the
Des Moines from Vera Cruz for Tampico,
the Paulding, Ammen, Burrows. Pat
terson and Trippe from Guacanayabo
bay for Guantanamo, the San Francis
CO from Guantanamo for Cape Haitien
and the Arethusa from Guacanayabo
bay for Guantanamo.
The Vulcan has been ordered in full
service at the navy yard. Portsmouth.
N H.. and the Proteus in reserve at
Norfolk.
Evening star., 1914-02-12

II YOU want work, read the want col
unns OF The Star.
Evening star., 1914-02-12

II YOU want work. read the want col
uln.!s .. The Star,
Evening star., 1914-02-12
Tax on Dividends Withheld
Only When Gross Income Is
in Excess of $4,000.
NO RETURN is REQUIRED
UNLESS SUBJECT TO TAX
Burden of Determination Placed
Upon the Individual, With
Heavy Penalty Provided.

f1-t9ueStIou. SuppoSinS a person. having
an income Of less than 5000. has few
small investments, either in stocks or
mortgages or bonds, in what manner
is he to prevent the company in paving
dividends or interest from Withholding
the l per cent tax?
Answer. This is a very simple question to
answer First in the ease of divi-
dsnds. the tax will not be withheld be-
cause dividends are not subject To the
normal l per cent tax. but only hSure
when the income is over Soo,sF". The
Second part. in reference tn coupons OF
Registered interest. the person making
return should claim the exemption OF
cross out the words do not on the
ownership certificates form 1900 which
he will have to file wth the withhold ng
agents or debtor CORPORATION. an leave
the word do For example. the Ger
tiiicate reads thus: II do not claim. with
respect to the income represented by said
interest the beue.t of d deduction OF $,
allowed under paragraph 1. section /!
OF the federal income tax law, the totai
exemption TO which ] am entitled there
under being s." He would cross out
the words do not and put in the space
after the words ''the benefit of deduc-
ton" the amount to which the coupons
come to- and then after the words the
total exemption to which l EMIT ed
hereunder being he would put either
5000 or 1900, this depending on whether
he was married or single. If he has an
income of more than $500. and mad some
coupons on which the corporation was
paving the tax. he would cross out the
word do and leave the rest blank. Then
the corporation would pay the tax for him
and he would enter then in his own re-
turn as the tax having been paid
Evening star., 1914-02-12
ARMY-NAVY.
Army Orders.

BY direction of the President, Col.
Daniel Cornman. 7th Infantry. will re-
port to an army retiring board at
Washington, D. c.. for examination.
The leave OF absence granted Maj. Will
liam S Guignard. lst Field Artillery. is
extended two months. with permission
to go beyond the sea.
Contract Surgeon G. G. Campbell.
United States Army, is detailed in the
army transport service. with station
at Seattle, Wash.
First Lieut.. John R. Hereford. Medical
Reserve Corps. will proceed to Fort
Baker. Cal. for duty.
First Lieut.. Elmer s. Tenney, Medical
Reserve Corps. will proceed to Fort
Dade. Fla. for duty.
First Lieut. Robert F. Patterson.
dental surgeon, will proceed to Fort D.
A. Russell. Wyo.. for duty
Evening star., 1914-02-12
WEATHER.
Snow Tonight and Friday; Not So
Cold Friday,

For the District Of Columbia. snow to-
night and Friday; not SO cold Friday;
moderate north to east winds.
Evening star., 1914-02-12
No Return Required.


not an income amounting to 5000 or
s2,lts, this year?
Answer You are required to do moth
.'ig. The government places the burden
"! The individual to find out whether he
,.ls IA net income of 5000 or not, and if
.Io does not make q return and lind out
that he has q net income over 5000 the
law eniorces or him very heavy fine
BY the words net income is meant the
-sross income or the income for every
source, less the general deductions as are
found on page three Of the form 1910,
that is, taxes. expenses, depreciation, IN
tereSt, payments. etc In finding out
svhether you make 4 return or not YOU
AXE the net income, and not the gross
;ncome-Treasurz- decision 1a45 relieves
on from making q return where the in
come is under s2.UuD and is not S3,oCV,
not Including dividends on stocks.
51-Question. Is a foreigner entitled to
Ss:.eO0 or Si,tOO exemption?
Answer. A foreigner is not allowed the
specific exemption allowed by the law to
a citizen. and yet at the same time he is
subject to the super or additional tax
the game as any citizen
5-Question. What is meant by the
words exhaustion and wear and tear on
property or. in other words. deprecia-
toni
Depreciation Explained.
Answer. BY depreciation we mean the
estimated amount of loss in value of the
property. from its usage. that is. that
amount of loss which has not been made
good by repairs or amount spent in the
maintenance of the property. The three
things to be taken into consideration in
figuring deprec;ations are the assumed
life Of the property. its cost and its use
Where a deduction has been claimed one
year for depreciation. when the depre cia-
ton Is made good. the expenses for max
ing good such depreciation cannot be
included in the deduction for expenses of
maintenance and operation of such prop
erty. This deduction for depreciat on
must accrue within the year for which
The return is made.
53-Question. Whit is meant by the
word Corporation in the act?
Answer BY the word corporation is
meant corporations. joint stock COM
panies, associations and Insurance COM
panies. 1t is immaterial how they are
created or organized. The term joint
stock company or association shall in
ciude association, real estate trusts or by
what name known. which carry on or do
business IN an organized capac ty.
whether organized under and pursuant to
state laws. trust agreements. declarations
Of trust OF otherwise. the net income of
which, il any. is distributed or distrib-
utaole among the members or share own
erS on the basis of the capital stock
which each holds on the basis of the
proportonate share of capital which each
has invested in the business or property
Of the organization. Every corporation
cd by the law shall make a return of its
annual income.
Evening star., 1914-02-12
TREASURY ISSUES BOOK
ON INCOME TAX LAW
Rulings Expected to Clear Up Many
Misunderstanding Regard
ing the Measure.

New light on the income tax is shed by
ninety-page booklet sent broadcast to-
day to internal revenue collectors in the
hope that 1t will clear up many of the
misunderstanding concerning the law
which have arisen throughout the coun-
try. Officials of the Treasury Depart
naent have been studying the complex ties
OF the law for some weeks and this book
let Is the product Of their labors It is to
be known as Regulations No. 33."
1t takes twenty three pages of the book
to set forth the law itself, but sixty
come to be taxed is ascertained by the
taxpayer. when and where tax must be
paid. what penalties will be imposed for
non-payment and what exemptions and
deductions will be allowed. Many pages
are devoted to an explanation of that
part of the law imposing l per cent
! tax on the income OF all corporations
! which replaces the old corporation tax.
More Regulations to Follow.
Although officials are confident that this
booklet will prove guide ts taxpayers
which will settle many apparently diff
cult problems, there will be other regula-
tions in the future when new points are
raised. The book does not contain new
set of regulations, but is compilation
in compact form of the ones already is
sued. with explanations of points never
| before discussed. Under the law. part
nerships are not subject to the tax. but
the regulations provide that annual prof
it's from partnership paid to members
shall be included in their returns. and
where such profits are undtstributed and
unpaid they must be ascertained and in
cluded in the individuals return for taxa
ton just the same.
1t is made clear for the first time that
persons who have net income of less
than 10000. all derived from investments
and upon which the tax has been with
held at the source. shall not be required
to make any return. Executors ana ad-
min strators Of estates of persons are re-
quired to pay the tax on the net income
for the part of the year in which the de-
ceased was alive.
The gazette-times. [volume] (Heppner, Or.) 1912-1925, 1914-05-21
New Cherry Pests Are
Being Found

60 A5ERRY trees in this region are
~ infested with two serious in
sect pests, and my office re-
ceives great many inquiries concerning
methods of combating them," said J..
r. Shinn, county agriculturist Of Spo-
kane. "The insects are the black
cherry aphis and the cherry leaf slug.
"Spraying with combination Of the
lime sulphur, and the tobacco spray
known as Black Leaf 4O,' just as the
cherry buds are opening has resulted
in preventing 90 to 100 per cent Of
aphis infection. The mixture is made
by using one gallon of commercial lime
sulphur to 10 gallons of water, and add
ing one part Of the Black Leaf 40' to
800 parts of the dilute lime sulphur.
"The cherry slug is the progency of
a small fly which deposits eggs on the
lower surface of the leaves. These
eggs hatch into slime-covered larvae
that do so much damage by eating away
the green portion of the leaves, leaving
nothing but a network Of leaf veins.
Two remedies have proven successful in
the northwest in combating these slugs.
One is the use of spray containing one
pound of white hellebore to so gallons
of water, and the other contains one part
of Black Leaf 40 to 800 parts of water
These sprays are used as soon an the
slugs are discovered on the foliage"