davidaulloa/AmericanStories huggingface dataset:
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29
INCOME TAX PROBLEMS
Questions Answered by Louis Murphy Collector of H.
ternal Revenue for Iowa.

A. For the year 1913 she has an
exemption of $4,000; thereafter, 49,
600 yearly. There is no exemption
allowed for children or other Deepen
dents.
Q. Must a corporation paying the
normal tax on it's net earnings file
certificate of exemption with those
of it's tenants from whom it receives
rent, or individual debtors, from
whom it receives interest in excess
of $4,000 yearly.
A. No; that requirement applies
only to individuals.
Q. Must soldiers pensions be re-
turned as incomes, and are they tax
able?
A. les.
@. saw in the Chicago Tribune
under date of January II, that "a
corporation pays the tax from Janu-
AIRY 1 to March /, 1913. with an ex-
emption of one-sixth Of $1,000 and
from March l it pays an income tax
and is not entitled to any specific ex-
emption, but is entitled to deduct
five-sixths of the annual deductions
set form in subdivision B of para
graph G of the Act Is this right?
A. 1t is not. The income tax law
repealed the corporation excise tax
law which permitted an exemption of
$1,000. A special excise tax was re-
enacted for the months Of January
and February, 1913. for which per-
iod the net income shall be ascertain
ed IN the same manner as it shall be
ascertained for the balance of the
year. | quote from the law:
"And provided further, that a spe-
cial excise tax with respect to the
carrying on or doing Of business
equivalent to per centum upon their
entire net income, shall be levied
" upon corporations, etc"
c. AS | understand it, my income
must be $4,000 year over and above
expenses before am obliged to
make return of my income to you.
Am | right in this?
, A. No. Every person having an
income in excess OF 5000 is re-
quired to make return regardless
of allowable deductions that may be
claimed by reason of exemption. For
illustration, if the income of mar
ried man living with his wife is $4,-
600 year, he will nevertheless make
a return, setting out the sources Of
his income and claim deduction of
$1,000. He will pay no tax. Or a
citizen may have $4,000 income. and
pay out $1,000 interest on borrowed
money, $500 on repairs, and lose
$500 from destruction of uninsured
property by fire. Although he has not
taxable income in these circum-
stances he nevertheless will make a
return, but, of course, will be re-
CURED to pay no tax
Q. In filling, out my return of
income and desiring to include the
income of my wife, find no place in
the blank indicating where her in
come or her address shall be put
down. Please guide me-. ..
A. If the husband and wife are
not living apart and have separate
estates, the income from both may be
made-separate return may be made
ON one return, but the amount of
income of each and the full name and
address of both, must be shown in
such return. Return of wife's sepa-
rate income should be indicated by
interlining under the proper items on
return form and both names should
appear in heading on first page and
be sworn to and signed by husband.
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29
Catherine Trembly Robson.

Catherine Trembly, the fourth
daughter and eighth child Of John
and Jemima Trembly, was born in
Ohio, July q, lS43. She moved with
her parents to Indiana in 1917 and
from there to Decatur county, Iowa,
in 1852, settling on farm near
where she was living at the time of
her death She was married April
10, 1859, to VIM. Robson. To this
union was born five children: Ben
jamin F., John r., and VIM David
Robson, and Mrs. A. F. Smith and
Mrs. S. B. Latta, all Of whom reside
in the immediate ncighborhood and
We're all present at her bedside dur
ing her recent illness, though not all
present at the time Of her death She
was converted and united with New
salem Baptist church early in life,
the exact date not being known. She
has ever since been an active mem
Der of the church, rendering valuable
service during the building of the
house Of worship in 1876, also the
present church edifice in 10000.
She and her husband were permitted
to celebrate their golden wedding an
niversarv, April 10, 1909. the mem
DRY Of which will ever be sacred to
their children and grandchildren.
Her husband preceded her to the
better world March 10, 1910 Dur
ing her recent illness she expressed
herself as being ready to go. 1t may
be said of her as Paul said, Il have
fought good fight, ! have kept the
faith, | have finished my course
She took great comfort in reading
her Bible and applying Gods prom
Uses to her own personal needs. She
was a loving companion. 4 devoted
mother and a staunch friend She
departed this life at 1890 p. m,
Jan. 23 1914, at the age of 70 years.
6 months and 2 days, leaving to
mourn her departure five children,
twenty-five grandchildren three
brothers and host of friends.
Funeral services were conducted
at p. m, Sunday, Jan. 25, by Rev.
n. B. Sill, pastor of the church, the
text being, "Oh, death where is thy
sting, Oh, grave where is thy VIC
tnry?"
She was laid to rest beside her
husband in New Salem cemetery
there to await the resurrection
morn.
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29

(These answers are not presented
as conclusive, but as opinions mere
~, because it is manifestly impOs-
sible to forecast decisions of the
treasury department on questions
certain to arise under the law
@. received $4,000 income from
all sources during the ten months,
March / to December 81, 1913. The
law says that only persons having a
net income in excess of $4,000 year
shall make return. Does this mean
that as for the ten months referred
to, / shall be required to make no
return?
A. Persons whose net income
from March 1 to December 81 last
amounted to $4,000 or more are sub
juct to the income tax and must file
a return of their net annual income
for the year 1918. This decision has
been announced by the treasury de-
partment. The decision in part is as
follows:
"Since the return of annual net in
come for the year 1918, as applied to
individuals, is for but five-sixths of
the calendar year, and as the law
provides that returns shall be made
on that basis of five-sixtn of the year,
it is held that individuals whose net
income is $4,000 or more for the ten
months constituting the taxable
period of 1913, shall make returns of
annual net income in accordance
with tho general provisions of the
law covering 1913 taxable period"
Q. Must l on my own motion
make report of my income for the
period March | to December 81, 1913
inclusive?
a. Every person having an income
of $4,000 exclusive Of income re-
ceived from government bond or
bonds of state or political subdivis-
ion thereof, or as an officer or en-
plOye of state or political subdivis-
ion thereby during the period March
/ to December 81, inclusive, must
make return of income. After 1913
all persons having incomes, as quail
fed, of $4,000 year. must make re-
turn. The person having such in
come who fails to make return for
1913 before March /. 1914, is sub
ject to a penalty from $40 to $1,000
Q. Are dividends from life insur-
ance policies taxable?
A. Dividends derived from paid
up policies and which are in the ma
ture of annuities are subject to the
tax, but dividends which decrease by
their amount the annual premium to
be paid are not taxable.
Q. Must an executor of an estate
make return, and what is his ex-
emption?
"A. If the income of an estate is
in excess of $4,000, a return must be
made. The estate as such is not en-
titled to an exemption; however,
each beneficiary may claim against
his or her share of the income aris-
ing from such estate an exemption of
$4,000 or $4,000, as the case may be,
by filing a certificate with the ex-
ecutor or trustee; for 1913 the ex-
emption is $4,000, or $3,333.33.
Z. When must the return be
made, to whom and when must pay
ment be made?
A. The return must be made to
the collector of internal revenue at
Dubuque (for residents of Iowa. not
later than March l, 1914. Payment
must be made on or before June 30,
1914
Q. How much exemption has q
widow with two minor children?
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29

same hay acreage as Iowa. Iowa's
yield per acre, however, was more
than these states, being 1.4S tons
as against LA tons in New York
and 1872 tons in Pennsylvania. New
York alone produced a larger hay
crop than Iowa, being 5.35S,OOO tons
valued at $S1,977,OOO as compared
to Iowa's 4,44O,0OO tons valued at
S42,624, 1000.
Howard n Whitney.
Superintendent of Publicity, Iowa
Department of Agriculture.
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29
THIS STATE LEADS IN GRAIN
RAISING.
IOwa's Remarkable Record Figured
by Agricultural Department.

Iowa stand preeminent among the
grain producing states with it's 1918
record, q comparison which has been
made by the agricultural department
of the state shows. Government fig
ures have been gathered by the de-
partment.
Iowa produced the most valuable
corn crop Of any state in the union.
Illinois had a greater acreage of
corn, but her production was So
900, 900 bushels less. In many other
respects Iowa's record was in class
of it's own.
Results of the comparison are CIV
en- in summary issued by the public
ity department of the state agricul-
tural society. 1t is the following:
In the principal small grain crops
corn, oats, wheat and rye-lOwa
has made a remarkable record this
last season in comparison with other
states. According to the government
crop reports. the value of these four
crops in Iowa figured ct Dec. J.
prices was $273,337,O 900 No other
grain state in the union eQualed that.
Iowa again led all states in the
union in total corn production and in
total oats production. With a COM
paratively small acreage in wheat
and rye, she producted a valuable
crop of these grains, although this
state is not wheat growing state.
There are thirty-six other states
in the union that have larger area
than Iowa. Practically all of the
western states are larger, and some
OF the eastern states, yet lowa's field
crops surpass them all. Illinois had
! larger acreage in corn this year
than Iowa. having 10,450,0OO acres
in corn az against Iowa's 9,95O,O0O
and yet Iowa produced according to
government figures 100000
bushels Of corn, whereas Illinois
production was 2S2, 10000. Iowa's
yield per acre this year was "a BUSH
els as against ~ bushels for Illinois.
Iowa had the largest acreage IN oats
this last season of any state in the
union with 4,88O,OO0 acres, and pro-
duced the largest crop. North Dakota
had the largest wheat acreage with
100000 acres, with Kansas having
6,71O,OOO, but kansas produced the
largest crop with an average of IL
bushels per acre as against North Da-
kota's 1O.5 bushels per acre. Iowa
produced 2O.6 bushels of wheat per
acre but her acreage was only 1856
600.
lows had 5000, 600 acres in hay
this past year which was the largest
hay acreage Of any state IN the union,
vith tho exception Of New York, with
9l.Y0e.O0V ae1so aud PeAnsylvSniA'1
0s1A1 AAn - 1ffnnnnfi Ind the
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29
Card of Thanks.

We wish to express our sincere
thanks and appreciation to our
and friends who so kindly
and tenderly extended their help and
sympathy during the last illness and
death of our dear mother.
The Children.
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29
Card Of Thanks.

We wish to hank all the dear
friends of Srtsag Valley for their
kindness to ua and to our dear son
who passed away, and also to the
dear brothers : id sisters of Pleasan-
ton for their hi1dness and respect
and may GOO cavard them at the
resurrection G. the just,
JOIN and Laura Thornton,
..-... and family
The Leon reporter. (Leon, Iowa) 1887-1930, 1914-01-29

ger at this time. Storm conditions
of this period will not subside until
after the Moons conjunction with
the Earth and Sun on the GATH The
probabilities are that storms ana
threatening conditions will last INFO
the regular storm period inst ahead.
If heavy ice exists at this time in
rivers and streams thing natnr-
ally to be expected-there will DE
great danger of destructive ice JAMS
and floods, as another feature Of the
Venus equinox ia abnormal down
pours of rain. Localities specially
exposed to such possibilities, will do
the wise thing to watch storms and
general weather conditions, with 4
view to such dangers during all these
late February disturbances.
A regular storm period is central
on the 9th, beginning on the 25th
and extending into the first two or
three days of March. A marked
barometric fall. attended by light
ming. thunder and possibly tornadoes
southwark, need not surprise our
readers on and touching the Goth.
The storm diagram shows that the
Moon is on the celestial equator on
that date. only one day removed
from new Moon at it's Solar eclipse
node, and at the center of the Venus
disturbances. We warn the people
In all the south Atlantic and gull
coast states OF probable West India
storms and hurricanes, during and
about this period. There 10 also
danger that violent boreal storms
With blissafd1, Followed ~ Z severe
! February cold WAye. win come on,
Evening star., 1914-11-30
H. G.. Ostrander's Lecture.

With Harry c. Ostrander as guide. a
fair-sized audience at the Belasco The
ater last night was taken on a photo
travel tour to northern Africa. 1t was
the third of the series of Ostrander lee
lures at the Belasco this season. The
travellers started at New York. By the
aid of motion pictures and colored
plates Mr.. Ostrander was able to bring
visions of great beauty. showing the
sea in all it's changes of motion and
color. A short time was spent in Spain,
whence the tour proceeded into the
heart of beautiful northern Africa. One
of the places visited was the Alhambra,
which was pictured so vividly one al
most felt he was within the walls of
that historic structure and a part of
it's life. Next came pictures of the
Moors, with scenes Of their customs
and daily life. Through Algiers and
other cities in northern Africa the trip
progressed. including glimpses of ia
miliar scenes in many chapters of the
Garden of Allah" A visit to Venice
concluding the tour. Mr.. Ostrander is
direct, forceful and convincing
speaker.
Evening star., 1914-11-30
Burton Holmes on Scotland"

That Scotland is memory-dear to
many Washingtonians-w evidenced
by the enthusiasm accorded to Burton
Holmes presentation Of the history
and romance of that country, at the
Columbia Theater last night. In the
two-hour motion journey from Gretna
Green to Inverness intimate glimpses
were given of many of the sources of
Scotland's revenues-sheep shearing in
the Selkirk hills; harvesting raspber-
ries, from bush to jam; the great fish
markets of the north, and shipbuilding
at Glasgow, which included a pano-
ramic depletion of that city's Industries
along its most important line.
Bruce. Wallace. Scott. Burps, Queen
Mary and other historic personages
once homes and to monuments which
perpetuate their fame.
For present interest many realistic
films were given to show how Scot
land went to war"-glimpses of the
mobilization of Scottish regiments; the
London Scots passing Buckingham
Palace; Coldstream Guards at the
ktties marching to the front, of whom
the lecturer paused to say MANY are
now dead"
A pathetically realistic motion view
of the late King Edward had for con-
trast close-range royal progress of
King George and Queen Mary. and
among the many beautifully colored
heather. stretching to hills that faded
from the blue-green into the misty
gray, which nature seems to have given
Scotland for her national color.
Evening star., 1914-11-30
.B[AMES KAISER FOR WAR
French Foreign Office Issues Yellow
Book Giving Events Lead
ing to Conflict.

PARIS. November 3o-The French
foreign Office today gave out yellow
book. which recites from the standpoint
of France the events which led up to the
present war.
This book reviews at length the diplo-
matte exchanges previous to the declara-
ton Of war. An abstract given out by
the foreign office lays emphasis upon the
responsibilities Of Austria as primal
cause Of the conflict, and says that Ger
many persistently avoided every oppor-
tunity to adopt measures Of Cancellation
and reach settlement.
In Its presentation Of the case the
French foreign Office places the respon-
sibility fully upon Austria and Ger
many, and relates that Great Britain
Russia and France were ready to
adopt means of settlement, but that the
Teuton allies would not consent.
Germanys ultimatum to Russia IL
said to have precipitated the rupture
France. according to this yellow book
exhausted every possible avenue to
conciliation before she decided to draw
the sword to defend her very life.
Evening star., 1914-11-30
CHILD LABOR TO BE DISCUSSED.
Noted Social Workers Will Attend
Academy Meeting.

PHILADELPHIA, Pa. November 3d.
Child labor will be discussed by ex-
perts next Saturday at a meeting here
OF the American Academy of Political
and Social Science. Among the speak
ers will be Miss Julia c. Lathrop. chief
Of the children's bureau. federal De-
partment of Labor; George Pope. presi-
dent of the National Association of
Manufacturers; Alfred W. Donovan,
chairman of the Massachusetts, state
board of labor and Industries; DR.. A. j.
Mckelway, secretary for the southern
Evening star., 1914-11-30
DR.. CHRISTIAN STRACK
DIES AT AGE OF 66
Was Editor Of Washington Journal
for Quarter Century-Fu-
neral Tomorrow.

DR.. Christian etrack. sixty-six years
old. veteran editor and resident OF
Washington for many years. died Sun
day morning at the Rupert Home fol-
lowing an illness OF six months. He
had lived in retirement at the homo for
about two years. Funeral services are
to take place tomorrow afternoon at
Lees chapel. Rev. Julius Holman of
Baltimore officiating. The pallbearers
are to be Simon Wolf. Christian
Heurich. william F. GUIDE. George w.
spier. E. J. Sacks. John Hausen and
e. g. Schafer. Interment is to be at
Prospect Hill cemetery.
DR.. 'Strack was a native Of Germany.
Following his graduation from the
University of Giessen. he came to this
country, and for moro than thirty
years had been q resident OF Wash
ington. He was editor OF the Wash
ington journal. the long-established
German weekly. for twenty-five years
He was regarded as a profound scholar
and his lectures on classical literature
which he delivered in former years
were well attended.
DR.. Strack had no relatives in this
country.
Evening star., 1914-11-30
EXPULSION OF GERMANS
FROM RUSSIA EXPLAINED
Accused Of Having Circulated Sub
scrfption Lists for Benefit Of
the Kaiser's Navy.
PETROCRAT

PETROGRAD. November 80, via Lon
don, 2 p.m.-The Novoe vremya today
publishes an explanation Of the recent
wholesale expulsion of Germans from
the capital. saying it was due to the
discovery Of subscription lists for the
building of ships for the German fleet.
The newspaper prints in detail the
amounts subscribed, as well as the
givers and the collectors. many of the
names being those of prominent Ger
man manufacturers. The paper says
that many directors and managers of
important German concerns in Petro-
grad or the vicinity took part in col
lecting the sums, using their employees
or the wives of their workmen as can
vassers.
The Novoe Vreyma alleges that the
campaign was started by Count Won
Pourtales. the German ambassador to
Russia, during the months impending
the war In guise Of funds for the Lu-
theran missions in heather countries.
Evening star., 1914-11-30
CROSSING POLICEMEN SOUGHT.
Maj. Sylvester Wants Man Stationed
at 9Th and H Streets Northeast.

A street crossing policeman will be
stationed at 9Th and H streets north
east If the Commissioners approve q
recommendation made today by Maj.
Richard Sylvester. superintendent of
police.
Investigation now is under way to
determine how many permanent men
will be needed to replace the five sub
stitute crossing policemen who were
dropped from the rolls as a result of
a decision of Controller Of the Treas
ury Downey. holding that there is no
authority for pay of substitute cross
ing policemen. Favorable action on
Maj. Sylvester's recommendation will
mean the placing on permanent duty
of at least two of the dismissed sub
stitute policemen.
Evening star., 1914-11-30
Pere Marquette Inquiry Begins.

DETROIT, Mich, November 30.-The
federal investigation of the financial
affairs of the Pere Marquette railroad,
now in the hands of receivers. was be-
gun here today. with Attorney August
c. Guthrm, representing the interstate
commerce commission. Mr.. Guthrm an
nounced that an attempt will be made
to secure an accurate analysis of all
the financial transactions in which the
road has been involved. The testimony
will then be turned over 80 the inter-
state commerce commission. The first
witness was Clarence S. Sykes of
Wayne, an auditor for the receivers.
Evening star., 1914-11-30
Pure Water for Troops.

Army surgeons have developed new
method of purifying drinking water for
troops in the field which has expert
mentally given excellent results and is
likely to be adopted generally. Can
vas bags so closely woven as to be
waterproof are used to carry the wa
ter, and in each bag is dropped a glass
tube containing fifteen grains OF
chloride of lime. This renders the wa
ter potable and destroys all disease
within five minutes. The bag weighs
only eight pounds.
Evening star., 1914-11-30
z BRITISH WARSH|PS
PATROL THE ATLANTIC
Wireless Operator on the Ancon
Says Commercial Radio Business
Is Upset by Them.

NEW YORK, November 80-At least
twelve British warships are now pa
trolling the Atlantic between New York
and the Panama canal, sweeping the
seas with their wireless. crowding Or
dinary commercial radios from tho air
and keeping close check on all forms
Of shipping. according to wireless op-
orators on the steamship Ancon. which
arrived hero today from Cristobal The
wireless activity OF these war vessels.
the operators said. Is causing great in
convenience to the commercial work Of
American vessels, AZ the high-powered
waves Of the men-of-war are heard
continually. in utter disregard Of COM
mercial business.
operators said, ''pay no attention to the
rules governing wireless operations. With
their high-power apparatus they cut
into the middle of q message and abb
solutely disregard all requests TO Keep
out. We have no means Of Identifying
the ships, as they use code exclusively
code that appears to be made up OF
a combination of numbers. We counted
twelve different warships that jammed
our wireless on the way up"
Congressional Committee Returns.
The Ancon brought from the Canal
Zone ten members of the congressional
committee on appropriations. who have
been making an oficial Inspection OF
the great waterway. The party left
New York November Z, and on the out
ward trip, when about thirty miles out
of Colon, they passed the British cruis-
ers Suffolk and Essex taking coal from
a naval collier.
The Ancon had as steerage passen-
gers a party of twenty-four United
States soldiers. prisoners who were
brought to the United States to serve
various terms for violation Of military
regulations.
Evening star., 1914-11-30

states, National Child Labor Associa-
ton.
Representative A Mitchell Palmer OF
Pennsylvania Is expected to be present
and discuss the new federal child labor
bill. John Price jackson. commissioner
Of labor and industry of Pennsylvania,
will preside.
Evening star., 1914-11-30
FRANKLIN SURVIVORS MEET.
Commemorate Semi Centennial o1
Bloody Civil War Battle.

NASHVILLE, November 30.-Survivors
Of the battle of Franklin. one Of the
bloodiest ARRAYS of the civil war. are
meeting today at Franklin. Tenn. to
observe it's semi-centennial. Central
figures in the exercises are Gen. Bennett
H. Young, commander-in-chief of the
United Confederate Veterans and Gen.
D. ]. Palmer. commander Of the G. A R.
Speeches were made during the morn
ing and a barbecue was served at noon.
The battle-ground will be visited this
afternoon and business meeting will
be held by the United Survivors Asso-
citation.