davidaulloa/AmericanStories huggingface dataset:
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
MAY DEDUCT BAD DEBTS.
Ruling On Question Made BY Revenue
Commissioners.

Commissioner.
Washington, d. c., May 17.-Bad
debts which, if collected, would con-
stitute income in their entirety are
not deductable in return under the
income tax law of annual net income
unless the amount of such items has
been entered on the books of the tax
payer as income, and such entry has
been made within the year for which
such amount is sought to be deduct
ed as bad debt. This is the sub
stance of a decision given by Com
missioner w. H. Osborn, of the inter
nal revenue bureau.
Debts on account of unpaid wages,
salaries, rents or items of a similar
character" says the decision, (which
if collected, would be property in
cluded in gross income in returns of
annual net income, will not constitute
an allowable deduction from gross
income as bad debts in ascertaining
taxable net income unless the amount
representing such debts has been en-
tered on the books of the taxpayer and
included as income on his income tax
return for the year in which the de-
duction is claimed, and has also been
charged off, as required by law, it
being specifically provided that only
such debts due to the taxpayer, act
ually ascertained to be worthless and
charged off within the year, may be
deducted as bad debts. An entry of
the item on the books and its inclusion
in gross income must, therefore, pre-
cede the charging off of such item, and
its deductions as a bad debt"
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
PUT VILLAGE ON THE MAP.
W. j. Grove Writes On Selection OF
MARYLAND Reauty.

.As medium of showing his enthus
iasm over the selection of the pref
test girl in Maryland, from Lime
Kiln, William J. Grove, of Lime Kiln,
has written the following letter to
the Baltimore News
ITO the Editor of The News:
"Your beauty contest put the little
village of Lime Kiln, Frederick coun-
ty, on the map, nestled as it is on his
toric ground. Carrollton Manor, once
owned by Charles Carroll, the signer
of the Declaration of Independence.
Why should not this beautiful girl
win out, surrounded by the beauties
of this old, historic manor and soft
ened by the southern breezes from
the Potomac?
Miss McAbee's selection is a de-
served one, and her friends and
neighbors are showering congratula-
tons upon her, but that modest
charm about her, which is sure to
captlvate all with whom she is
thrown, has not been shaken by this
great honor. The best wishes of the
community go with her on this splen-
did trip. WILLIAM J. GROVE.
Lime Kiln, Md, May IS.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
COMPANY FILES ANSWER.

Claiming that the request of the
plaintiff is unreasonable the Mt. Oil
vet cemetery company yesterday fl
ed in the circuit court an answer to
the bill of complaint filed against the
company several days ago by Mrs.
Louisa Johnson Clay. Mrs. Clay asked
that the court restrain the defendant
from interfering with her in the cree
ton of ornamental granite about two
lots in her name at the cemetery. The
answer was filed by G.. o. Keedy, at
torney for the cemetery company.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Baseball News.

Hagerstown, May 19.-The appoint
ment of umpires, the adoption oil a
schedule and a change in the system
of dividing receipts were the import
ant matters taken up at the meeting
of officials of the Blue Ridge league
here tonight.
The umpires appointed are W. H.
McAtee, Eugene Henks, OF Chambers
burg, and L. B. Glatts, a former I'll
State arbiter. Official scorers were
also appointed, as follows: Martins
burg, John H. Bateman; Hanover
Charles Weinberg; Gettysburg, Dan
iel S. Kellers; Chambersburg, Charles
Nichols; Hagerstown, John Mirely. Al
the request of F K. Schmidt, the Fred
erick representative, no official scorer
was appointed for that city, the mat
ter being left to the Frederick Off
Gals to decide at meeting tomorrow
night
II was decided to eliminate grand
stand receipts from the proceeds that
will be split fifty-ffty between the
home and visiting clubs. This VIII
allow the home club to retain the
grandstand money, but the gate re-
ceipts will be split on the system
adopted at the last meeting.
A matter of Importance to teams
which have signed college players
who cannot report until June, was the
question of the player and salary lin
if. 1t was decided to allow each team
TO carry Is men, including the man
ager. until June 8. Until that date
there will be no salary limit, but after
that time the limit must not exceed
$500 and all clubs must cut down to
Is players.
F. X. Schmidt, of Frederick, was
the originator of the idea of the eX-
tension of the time for shutting down
on the salary limit and also the plan
for the home clubs to retain the
grandstand receipts. The only occa-
sions on which the home clubs will
not retain the grandstand receipts will
be on the opening days and holidays.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

Mr.. r Harwood Magruder, of this
city, announces himself in our advertis
ing columns as candidate for Judge of
the Orphans Church. Mr. Magruder
is very well known throughout the coun-
ty, having been born and raised in Ur
bana District, where he was engaged in
the occupation Of farming until he moved
to Frederick about three years ago. Mr..
Magruder has been life long Democrat,
and had been a member of the Central
Committee Of his district, and always
took an active interest in party affairs.
He is son of the late Rufus *. Ma
gruder, who also lives in Urbana dis
trict, where he was one of the most
prominent farmers Of that neighborhood.
When a young man Mr.. Magruder took
great interest in riding at tournaments,
and was the recipient Of many houors
along this line. For several years he
had been a member Of the Board of Di
rectors Of the Frederick County Agricul-
tural Society, and was also chief marshal
Of the fair for some years Since coming
to Frederick he has interested himself in
several business enterprises, and resides
on Clarke Place. Mr.. Magruder from
his association will no doubt wage very
energetic campaign for his nomination,
and asks his many friends to assist him
in getting on the ticket.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Want Gambling Stopped.

The Frederick County Ministerial
Association met in the Y. NJ. c. A
building Monday morning, with the
president, Rev. w. A. Hartman, pre-
siding. Rev w. A. Lyle, of Urbana,
read the Scripture and offered prayer
The committee appointed at the last
meeting to draw up a memorial in
regard to gambling reported, through
its chairman, Prof. Joseph H. Apple
The memorial was adopted by the as
ISOLATION and the secretary directed
to send one copy each to the county
court, the States attorney, the mayor
OF Frederick and the officers Of the
County Fair Association.
The paper of the day was read by
Rev. Peter M. Boyden on the subjec7,
Some Scriptural Methods of Sane
Winning" and the subject was thor
oughly discussed by the ministers
present
The June meeting will be held Mon
day, June 81, when the ministers of
the county will be the guests of the
ministers at Walkersville.
Two sessions will be held and din
ner will be served by the Walkers
vile people.
The following members were pres
ent at the meeting yesterday: Revs.
b. II. Lamar, d. d., Douglass Hooff,
D. d., G. A. Snyder, d. D., H. l.. 6.
Kieffer, j. A. Ditzler, w. S. Gerhard,
A. c. Day, w. A. Hartman, Peter NJ.
Boyden, Paul e. Holdcraft, A. ]. Her
man, d. H. Hummelbaugh, w. E. Hol-
ley, B. A. Barnes, w. A. Lyle, C. E.
Dudrear and Prof. Joseph H. Apple.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
FRIDAY, MAY 81, 1915.
NATURALLY the thought upper
most in the minds Of all persons

who take the slightest interest in
public matters and the affairs of this
country particularly, is what will be the
result of the receipt by Germany of
President Wilson strong note of protest
against the submarine war waged by that
country upon passenger vessels on the
high seas, carrying neutrals. The terri
bic result iu life and property of the
sinking of the Lusitania has thrown the
entire world into delirium of horror
and apprehension. In no other war has
the submarine been utilized for offensive
purposes, and consequently the feeling
against Germany for her terrific cam
paign against the commerce of Great
Britain and the Allies, and even neutral
nations, is very bitter. With Italy on
the verge Of jumping into the vortex Of
the European war on the side of the
Allies against Germany, and with the
bitter campaign against her own COM
merce by the British and French navy,
it hardly would seem that Germany could
do else than conciliate with the United
States, even if she does not agree to all
the terms Of President Wilson note.
There is no exact parallel in the interna-
tional law or or in any previous war for
the raid Of the submarines, and conse
quently they will necessarily have to be
treated as new item or incident in
naval warfare. But all neutral countries
will insist and will cooperate with this
country in the humane principle Of safe
guarning lives Of the noncombatants upon
high seas, no matter whether they arein
neutral or in the enemy vessels, and
because the submarine is not able to
pilot the vessel and take it into port. or
to get off the noncombatants who hap
pen to be on board. there is no reason
for the horrible slaughter of men, wo-
men and children who happen to be on
board the enemys ship, and who are in
no way connected with the enemies of
the Kaiser.
We do not expect to have war with
Germany on this matter at all, as the
geographical position of our country pre-
cludes any such idea, at least for the
present, but the antagonsm and the an
mostly Of the United States of America
is something which no country can afford
to invite Or incur, and Germany least of
all at the present time Whilst that
country may not be able, owing to the
energy Of the Allies fleets to get mu
nitions Of war, produce and merchandise
necessary for the conduct of the war, and
the comforts and necessares Of her troops
at the front, she still has the opportunity,
as she can get them the same as any
other country and we are thoroughly
neutral in this regard. The only un-
neutral feeling has been caused by Ger
many herself, by her wanton act in blow
ing up the largest passenger vessel aAoat
and thedesruction ofhundreds of human
lives. The threatened declaration of war
against Germany from Italy has no doubt
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
MISS MAGGIE WHISKY Hp
Baltimore Young Woman Ada,
Sunday School Worker

Sunday School Workers
A round table conference a.,
day school work, presideJ al
Miss Maggie S. Wilson, of ball
State superintendent of elem
work of the Sunday School an
ton, featured the convention \
Frederick district of the FIR
County Sunday School Associa
the Methodist Episcopal churcc
L. E. Lamar, pastor, Tuesday. Y
The first session was held
afternoon and was consumed
pally in the address of Miss Viii
the preparation of statistics a.
Importance of furnishing them
ISOLATION headquarters, exp!
that the government obtained
for use in keeping records. ThI
ference followed.
Miss Wilson, at the evening n
spoke on "a Birds Eye View
Sunday Schools of the Worl|
which she told of wonderful Dr|
being made in Sunday school VA
Japan, Korea, China and Ausl
She also mentioned. the largest
day school in the world, which
Gated in Canton, O., and has a
bership of over 1000.
The other speakers at the Q,
session were DR.. e. R. Miller
talked on teaching and H. S. +
president of the County Associ
Reports were read by Miss Roslr
all, recording secretary and Miss
nor Abbott, statistical secretar
G. Biehl, president of the district
sided over the meeting.
A musical program was rends
the evening as follows: Solo,
Marie Halter, duet Miss Mary
and Lewis Knock; trio, Miss
Miss Mamie Young and Mr. Kn
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
MARYLAND DAY OBSERVED.
Special Program Given Yesterday Mt
San Francisco Fair.

Wednesday was Maryland Day at the
Panama-Pacific Exposition, San Fran
cisco, and notable exercises were held
IN the afternoon at the Maryland
Building, beginning at 2.3O o'clock.
which was $50 o'clock in Frederick.
Judge Williams, of the Juvenile
Court, Baltimore, was the orator of
the day. Following his grafton, Henry
r Scott, president of the Maryland
society OF California, made an adj
dress. The program included the read
ing by MISS Mccormick, of Baltimore,
OF poem written for the occasion by
Folger Mckinsey. The exercises ended
with the singing of Maryland, MY
Maryland" and the "Star-Spangled
Banner"
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

The Western Maryland Railroad some
time ago inaugurated a very modern
priced excursion to Pittsburgh, and in
another column will be found an adver
tisement calling attention to another one
for May 22nd, which would be tomor-
row. The rate is 81. 90 for the round
trip, which is most reasonable, and will
afford anyone who wishes to stay day
in Pittsburgh an opportunity to do so
that is seldom offered them. Informa-
ton regarding this trip, with train sched-
ule, ETC., can be obtained from Western
Maryland agents.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Schools of County in Good Shape

With a view of adopting a fixed
policy for the improvements to be
made to the school buildings and
property of the county, School Com
missioners James H. Gambrill, Jr., a.
w. Nicodemus, Jr., and William p.
Morsell, accompanied by Superintend-
ent G. Lloyd Palmer, yesterday made
a personal inspection of schools in a
section of the county The commits
sioners found that the buildings were
in good shape.
1t has been intimated that some of
the school property is badly in need
of repairs and improvements. Some
of the buildings, however, are virtual
ly new and others are in a good state
of repair.
While no board meeting was held
missioners. consulted with Superin-
tendent G. Llyod Palmer relative to
the appointment of trustees for their
respective districts in the county The
special meeting of the board will be
held in the offices of the superintend-
ent next Tuesday morning when the
teaching staff of the county will be
appointed.
At Tuesdays meeting it is more
than likely the entire force of trus-
tees, numbering several hundred, will
be appointed.
The trip of the commissioners into
the county yesterday will perhaps re-
suit in further personal inspection
Of school buildings.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
G. III. BAUGHMAN 81 son.
Editors and PrOprietOrs.

John w Baughman was Editor and Pro-
prietor of THE CITIZEN from 1914 until
1871. L. Victor Baughman and J. William
Baughman, trading Baughman Broth
ers, were Editors and PrOprietOrs from
1871 until 1855 when charlesiH. Baugh-
man came into the firm. After the death
Of L. Victor Baughman in 1000. the firm of
Baughman Brothers was dissolved and was
succeeded by c. H. Baughman * SON, with
c. II. Baughman and c. Francis Baughman
as members. c. H. Baughman was Editor
OF THE CITIZEN from 1900 until his death
in1Ot3,
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Had Big Earnings.

Washington, May 1S.-The 19'
cipal steam railroads of the r
States earned during March, lily
operating revenue of $66,767,2-
Interstate Commerce Commisss
day reported.
Total operating revenues of
lines amounted to $231,4 ,12S
total expenses, $164,731,902.
Net revenue per mile for
roads for March, 1914, was
against 1922 for March, 1915.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

The Preferential Primaries,
at which the candidates for office
on both the Democratic and Re
publican tickets will be selected
this year, will be held in every
district and precinct in Frederick
county on Wednesday, the 18th
day of September.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
WILL ENLARGE GARAGE.
w. V. Wolfe and J. III. Grove Pur,
Desirable PrOperty.

Wolfe C Grove, the new autom
company, situated at 1893 North
ket street, have purchased from
Ger Zimmerman his property v
adjoins their location and interd
to erect what they term the mtsl
to-date garage in this city. The
of this building will be 76 fet
the depth lat feet. The structuie
be entirely fireproof and will be
of concrete and steel. 1t is e4I
that they will be sole agent fl
Paige car. =
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
ONE MORE FEVER CASE.
Every PrecautiOn Taken Against Its
Spread At Emmitsburg.

One more case of scarlet fever has
broken out at Emmitsburg, making
three in all. In order to prevent a
possible spread of the disease, DR..
ralph Browning has ordered the pub
Tic school there closed. The last
case to develop is that of Jesse Stone,
son OF DR.. D. e. Stone. of Emmitts
burg. The other children i'll with the
disease are Richard Biggs and Joseph
Zimmerman.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

B%p Permanent Democratic Headquar-
tiers have been established in Frederick
in the second story of the Williamson
Building, opposite THE CITIZEN office on
Court street, between Church and Patrick
streets, where all members of the party
will be welcome at all times
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
BIGGEST EVENT OF KIND.
State Superintendent Comments
Demonstration Held Here.

The public school demonstr
which was held in Frederick last
day, and which are being held thru
out the state, was the biggest n
of this nature ever held in the a
according to State Superintendf
Education M. Bates Stephens, oil
timore. DR.. Stephens was one 1,
speakers. He reported that 81
counties of the state had aireadsl
like events, but Frederick's 4
surpassed anything of that kind
held here.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Buys Another Pronertv.

Eugene Sponseller has purchased a
property on All Saints street, from
Mrs. George Winkleman. The property
has frontage of 35 feet. This gives
Mr.. Sponseller a total frontage of 14O
feet on All Saints street.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
TO MEET IN WOODSBORt
Members Of Rural Carries Assn
ton Will Gather Erida

A meeting of the Rural Letter
riers' association of Frederick COZ
will be held in Woodsboro Fl
evening at 8 o'clock, when the an
election of officers will take plac
delegate to the state convention W
will be held in Baltimore MAY 81
June l, will also be selected
rural letter carriers of the county
urged to attend.
The present officers are: presi(
}. W. Shook, of Rocky Ridge; !,
president, R. J. Day, of Tuscan
secretary, P. A. Richardson, of Leg
treasurer, W. L. Miller, of Fredel
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

These letters remain uncalled for at
the local postoffice:
Daniel Amman, J. H. Baker, ]. J.
Hoke, w. A. Timber, Rev. Williams;
Mrs. B. N, Greenland, Miss Ester Mar
shall.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

Mr.. George Houck announces Off
cially through our advertising columns
this week that he is a candidate for the
office of Judge Of the Orphans Court Of
Frederick County, subject tothe decision
of the Democratic Primaries September
next. Mr.. Houck is very well known
in this city and county, having been en-
gagged in agricultural pursuits nearly all
his life. Some years ago he gave up
active farming and moved to Frederick,
where he now lives. He keeps up his
associations with the rural precincts how
ever, and takes great interest in every
thing pertaining to farming affairs.
He hopes to be able to meet the majority
of the voters of the county before the
primaries, and asks their help in obtain
ing for him the nomination.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
PROPOSALS.
CITY OF FREDERICK.
FREDERICK COUNTY. MARYI
WATER WORKS EXTENSIO|
CAST IRON PIPES, SPECIAL (
INGS, VALVES, ETC.
PIPE LAYING
CITY OF FREDERTrK


Sealed Proposals addressed
Board of Aldermen of the City Of /.
lex, Frederick County, Maryland on
received until 2 o'clock ps Hall for
May %. 1915, at the Cityt least iron
ishing and laying 12-inch
special castings, valves, etch Voc. 90 ii
A certified check for
company each proposal. reserve III.
The Board of Aldermen
to reject any or all bids. eneciiS.|
Previous to the above dahined ~.
and information can be obthe MAJ
]. II. Schmidt, Clerk 70 Bure
Aldermen, Mr.. George a. Ned
Works Superintendent, !. ct !,
WILLIAM H. BOARD R
426 WalliI
may21 2t PhiladelpN
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
Offices to be Filled at the Next
Election.
STATE TICK EFT

STATE TICKET.
Governor.
Attorney-General.
Comptroller Of the Treasury.
COUNTY TICKET.
Clerk of the Court.
Register of Wills.
States Attorney.
State Senator.
Five Members of the House of Dele
gates.
Two County Commissioners.
Sheriff.
County Treasurer.
Three Judges of the Orphans Court.
County Surveyor.
Five members of the State Central
Committee for Frederick County, the
County Central COMMITTEE and Delegates
to the State Convention.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21

beg to announce my candidacy "
nomination for the office of judge
Orphans Court of Frederick Count
Ject to the decision of the DemocraI
marics. Your support and infuenl
be greatly appreciated.
GEORGE HOUCN
may q tpJ Frederick, District Nd
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
NEW ADVERTISEMENTS

wish to state to the Democratic vol,
Frederick County through your
umns that am a candidate for the
of Judge of the Orphans Court of nj
lex County, and ask your kindly d
ance towards the nomination, which y
made at the Primaries in September
R. HARDWOOD MAGRUDER
may21 tp] Frederick, District No.
The citizen. (Frederick City, Md.) 1895-1923, 1915-05-21
DEM OCRATIC FREE
LANCE COLUMN

Where All Can Have a Hearing
on Matters Political. 1t is up
to You to Make This an Inter
esting Feature of THE CITIZEN.
The Tulsa star. [volume] (Tulsa, Okla.) 1913-1921, 1915-10-16
EVIDENTLY NOT AN ARTIST
Judging From Comment. Bilkins Had
a Good Deal TO Learn About
Photography.

Young Bilkins is an enthusiastic de.
voGeS Nf amateur photography. lie al.
ways Insists upon taking" his family
and friends posed in more or less ar
tistic attitudes
Not long ago there was an exhibi.
tion of the work Of local photograph
ic club to which the young fellow be.
longs and where were displayed the
results OF certain OF his efforts to i'm.
mortalize his family and friends. In
one corner hung group of figures
twisted into the most extraordinary
positions. the general effect being that
of persons In various stages of par
alysis
Who in the world are those queer.
looking people, asked someone.
oh. those are some OF Bilkns
strained relations" said bystander,
The Tulsa star. [volume] (Tulsa, Okla.) 1913-1921, 1915-10-16

Judge Parry. in recent article on
rufus Choate. Advocate" says ON oc.
casion Choate would meet with his
Sam Weller. Defending a prisoner
for theft OF money from a ship, wit
ness was called who had turned states
evidence and whose testimony went to
proye that Choate's client had insti-
gated the theft
Well asked Choate, what did he
say? Tell us how and what he spoke
to you"
Why" said the witness. "hc told us
there was man in Boston named
Choate and he'd get US OF II they
caught us with the money in our
boots