davidaulloa/AmericanStories huggingface dataset:
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
Children Of the Dend.

Five hundred and nifty orphan children
mostly babies and all nameless were brough
here this afternoon from the quake area
Cable despatch from Rome.
Gone are the hearts that bore them,
Gone with the dead and missed.
Lost are the hands which soothed them.
still are the lips that kissed,
Sllenced the songs which lulled them,
sweet at the close OF day,
oh for tho angel mothers
SO far, 80 far away
Who is TO plan their future7
who Is to teach them games?
who is to answer questions?
who Is to give them names?
Where winds tho path to morrow?
Where runs the road next year?
who is TO guide their footsteps
Up through the hills from Here?
H g. HAskIRs
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
Deputy Commissioner.
The Case Of the New Haven Share.
holders

To THE EDITOR OF THE SUN-Sr: The
factor that determines whether there will
be loss or gain In stock or bond dealing
Is the relative market rates at the time
Of purchase and the sale.
Market rates OF most securities are ac-
cessible to all none need be ignorant.
Cannot these same market rates deter
mine whether the unsold securities are OF
increased or Of decreased value at the
end OF the year?
From time immemorial business men
have made up correct balance sheets by
adding for increases and deduCting for
decreases in value. oath must be made
to the correctness OF all income tax re-
turns.
II the Treasury Department rules were
in harmony with old established book
keeping methods, the agents OF the Reve-
nue. Bureau could check up any one 8
books in one-twentieth of the time re-
qured TO check up a return made under
present Department rulings.
Does it not approach the point OF alb
surdty to say that those who pur-
chased New Haven stock at $3.50 a share
and still hold the stock have not made
a real loss?
Suppose that each and every stock
holder had tried TO avail himself OF the
only possible escape the Department Of
fers him from paying an income tax.
when he has had only loss, and had
tried to sell his stock. In such an event
the stock would probably have been
forced down to S25 instead of sos a
share His loss would have been tre-
mendously increased but he would not
then have had TO swear that his net in
come was say. $4,000. when, in fact,
his loss was. say. $4,000.
In a series OF years there should be
as many ups as downs The time will
come when the European Africano-
Asiatic war will cease. and (perhaps with
less sssurance) we may assume the time
will come when our present Government
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
TREASURY DEPARTMENT,

Income Tax.
SIR: This office is in receipt OF your
letter OF August 90, 1914. in which you
request information in reference TO losses
sustained by individuals or corporations
from the sale OF or dealings I'm personal
or real property, supplemental to that
contained In Treasury Decision zoos, and
In reply YOU are advised as follows:
Upon a further consideration OF tho
question OF losses the clause In paragraph
n Of the act OF October 2, 1913, reading
losses actually sustained during the year.
incurred In trade, Is inter-
preted TO mean that losses actually sus-
tanned during the year a. a result OF any
idiUfd transaction or Investment made
for the purpose Of gain or prodt, which
gain or profit would be ircome subject to
the income tax, are held to be "losses
Incurred in trade" and the amount
thereof may he claimed as an allowable
deduction. even though the said losses
arose from Investments or transactions
not connected with the regular trade.
calling, profession or employment OF the
person rendering the return To be an
allowable deduction, however, the loss
must be actually sustained and deter
mined during the tax year for which the
deduction Is sought to DO made and must
he the result of an actual, a completed, a
closed transaction.
Therefore, in the case cited by you in
which a New York dry goods merchant
Invests in Chicago real estate which he
sells at a loss, the loss sustained by him
through the purchase and sale OF the said
property, If purchased on or after March
/, 1918, may be claimed rs an allowable
deduction. Respectfully,
l.. f. SPEER,
Deputy COmmissioner
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
Commissioner Dawes and DR.. Stuart
PatOn'S Testimony.

To THE EDITOR or THE SUN-Sir: In
the interest OF that accuracy for which
THE SUN has earned so enviable repu-
tation, may ! make a correction?
In the report Of the hearing before
President Wilson on the immigration bill
on January % II IL said "Dr, Stuart
Patton OF New York declared
that illiterate immigration Is bringing
down the standard Of mentality In this
country with startling rapidly
I'm the first place Dr, Patton resides In
Princeton y. w., and not I'm New York,
In the second place. as I read Dr. Paton's
carefully prepared typewritten speech,
and as sat within three feet OF him
when he delivered it, | am in a position
to state that not even the widest flight
of the Imagination could cUnstrue any
thing he said to have the remotest bear
ing upon the literacy test,
SPENCER l., DAWES.
ALBANY, January 20.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
WAS ALBERT JUSTIFIED?
And Justified Even II lie Could Have
FOreSCen the consequences?

To THE EDITOR or TrIB SuN-Sir: The
question suggested in your editorial arti-
Gle to-day. WAS King Albert Justified -
s OF surprising interest, and OF an in
tcrcst by no means academic.
The defence of Belgian neutrality and
Belgian territory against ruthless inva-
sion was OF course the defence OF Rel
GUMS national honor Yet II has re-
suited In ruin to that nation and in death
to thousands OF Albert's subjects and I'M
told misery tn millions OF Belgian men,
women and children.
Was Albert justified? Would he have
been justified even could he have fore
seen fully the terrible consequences to his
country and his people? VI.
NEW YORK, January %.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

OF any masculine privilege to the
stronger sex. as OF late they love to
be called Most likely a great majority
of women and girls will shrink as Of
old from the big big D." But there
are few TO whom the temptation Of
seeming to be emancipated is irresist
ible, and unfortunately the aggressves
only too often set the pace. There is
quite enough bad manners on the part
OF both sexes as it Is. What is needed
Is a struggle for less strong language
among men.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

Why should bus lines mean conges-
ton or disaster in New York any more
than in London or Paris? Many hun
dreds operate daily in both cities with
out biockades and with a very small
number OF mishaps. As TO the pro-
vision OF new means Of conveyance in
juring financially those which already
exist, 1t IL a cry as old as the first
project for elevated railroads in New
York. All experience points the other
way. The law seems to be firmly es-
tabllshed that increase of traffic facili-
ties multiples traffic.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
CONVICTS HOLD ELECTION,
Sing sing Inmates Choose Brother
hood Officers and JadEes.

OsslNIEG, y. Y. Jan. 25.--The 1900
inmates OF Sing Sing voted to-day for
executive members OF the Golden rue
Brotherhood and for five trial Judges who
are 10 determine all matters pertdH'
TO violation of prison rules The voting
took place between s A. NJ. and T. "
In accurdancl with a custom cstlh.is on
by Warden Thomas Mott Osborne. i"'
names OF candidates for the exc u'i n
committee and trial Judges were not m~ds
public.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

OF It's successor viii cease batting big
business. and then all securities will rise
and the Government tax receipts will
materially increase, that Is. II assessed
on a basis OF ascertaining income used
for ages by the business world
The obvious intent OF the law Is to tax
net income. When tho value OF ones
property decreases. more during the tax
year than IL appreciates, he has no net
income. EMERSON MCMILLtN.
RAMSEY, n. j., January %.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

General VILLA has shown a good deal
Of skill as an organizer Of troops, but
when he turns prophet and announces
that san Luis Potosi will fall to-mor-
row or the day after and in few days
more Tamplco will fair he must be
more hopeful than confident because
several OF his ablest lleutenants have
gone over to the enemy
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

The Turks may not be inconsolabe
over the sinking Of their entire fleet"
Of sixteen aeroplanes on board the
steamer Georgios by the Russians near
Sinope. Asia Minor. The Turks are
such poor man -of-wars' men aid have
SO little stomach for the sea that one
can't imagine them as being dangerous
aeronauts
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

It is a pity that scholastic authority
should be found to Justify the use of
swear words" by Girls and women.
Perhaps the middle West ruling that
damn" may properly supplant the
usual denatured feminine CXpletives
upon sufficient provocation was not in
tended to be taken seriously. But It
only needs q trifiing start nowadays
to set up an agitation for the extension
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

Representative GARDNER OF Massachu-
sets may not be able TO induce the two
army reservists living in California and
the Porto Rican 10 attend his dinner.
but plates might be laid for the ten
members Of the reserve residing in New
York the two Pennsylyanians and one
lndianian. The thirteen would prob
ably all share his bounty. IL he did not
ask them to demonstrate the strength
Of the United States army reserve on
n Friday.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
What would Five Dollars BE Worth?

To THE EDITOR OF THE SUN--SH. II
Mr.. Henry Ford should give a Job to-
morrow, at 50 day, to every man,
woman and child in these United States,
how much buying power would there be
in IS? j HEMsBY JOHNSON.
BALTIMORE, January %.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
A Recipe.

without your coat on step out doors
And let the cold blow through you:
Then take some coffee. hot, with bread,
To see what good they'll do you;
n after that the bread line seems
\ worthy institution
Then mail TUE SUNS main onnces
A little contribution.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

The fine professional Indignation OF
an energetic lawyer who evidently has
strong faith in the value of the pre-trial
forces on the public attention the ques-
ton whether free murder Is the abso-
Lutte and prescrlptive right OF any
woman, especially II she has attained to
II through defiance OF the social law.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

~ our friends ,rbo favor as uith manuscripts
and Illustrations for publication irish TO hare
r,jscfsd articles returned thsy must IN all cases
send stamps for that purpose.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

II was not previously known that
the snakes OF Brazil had canniballstic
tendencies.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

London once. bingham House. 1 Arundel
street strand.
Paris ONCE. Rue de- la Michodiere, on
Rue du Quatre Scptembre.
Washington ONCE. Hibbs Building
Brooklyn once, loo Livingston street.
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

Calls WILSON most narrow party man.
Headline.
How unfair,
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

payable TO THr SUS,
Published daiy including sunday by the
Sun rriItlug and Publishing Association at
10 Nasssu street, in the Borough Of Man
haitian, New York. President and Treasurer.
William G. Eelrk. l7O Nassau street, Wee
President Edward =. Mitchell ITO Nassau
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26
subscriptions by Mall, Postpaid.

subscriptions by Mall, Postpaid.
DAILY, Per Muath ..................sO so
DAILY. Per Ntur................... 90
SUNDAY. Per Month ................., 20
SUNDAY Go CANADA, Per Month. 30
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DAILY ANp SUNDAY, Per YEAR,. so
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FpREtGN RATES
DAILY. Tcr Month observation-disclosures. 1 %
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lHE EVENING sun CForeiEnj. Per Mo. I %
The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-01-26

Al check. money orders. &C. TO be made
payable TO THg SUS
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
DANGEROUS BRIDGES,

According to the Eneineering Rec.
ord, many states have a large number
Of inferior bridges, OF both. wood and
steel. The town and county officials
who have the bridges and highways
in chare" often put off needed repairs
to the bridges because they prefer to
spend the moGey al their disposal in
improving the surface of the roads
work that the public is much quicker
to notice and praise them for Merely
from the point of view Of safety il is
wise to improve no road until every
bridge on il is put into proper shape,
for smooth, Eetalel roa1ways and
weak poorly maintaiAcG bridges form
a dangerous combination In cases in
which the road commissioners have
little ccrtrcl over the bridges TIE con-
ditions are likely to be even more dam
ferCus. Putting so much of the money
into the BRIDGES rather than into the
roads may not be practicable in every
"aeo, but in every case enough money
should be put into the bridges to
make them safe teyond question.
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
COMMEMORATE new
TELECRAPH|C FEATURE

| A new feature in connection with
the handling of telegraphic messages
one claimed by the company to be
distinctly and exclusively a Western
Union feature-was recently intro
duced. The feature referred to con.
sists in marking on every message.
iii plain figures, the exact time of
Ming of every telegram filed with
the Western Unions "independept,,
Offices. Through this means, patrons
may be enabled to keep an accura. i,
tap on the service rendered, and it
Is also expected that controversies
arising over delivery of messages NAV
be almost wholly eliminated.
Discussing the new feature, District
Supt Maxwell, of Jacksonville.
said: 1T was thought that the great
convenience to the public and the
evidence of this company's honesty
with Its patrons warranted the policy
recently adopted. 80 We are tho
only company doing this. .s*Tbe
public should, Of course, consider tho
difference in the class of service maid
Tor, as between day letters and the
luilrate day messages, and that tho
Ming time can only be shown on mos.
Sases from our own Independent
Offices"
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
F.nan VANITY.

We al try to be wise: and mas.
much as most OF us have very little
10 be wise hcut of our own concep.
ton, We cndeavor to be wise through
the medium OF communicated ideas
and precepts. II you make a state
ment to the ordinary man, and that
statement seems to him to have ola.
hiehts OF Information or understand.
ing or novelty or nationality, he re-
peats the same statement when he
gets an opportunity-not as your
statement, but as his. The sages have
been remarking on the prevalence NJ
hdhiafi vanity for some thousands or
years.-Samuel G blythe in the Sat.
urday Evening Post.
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
War and Etiquette

Many a little convention h.s h,a
Its death knell sounded on tho haf,Ia
ieid' and after every great war new
customs are born. DIsraeli relates an
instance of this in more confined
neia IN italy Such was the party
natred OF the Guelphs and Ghibellines
. me Two great Italian factions. that
'hey carried their rancor even into
eheir domestic habits. At table tho
uueiphs placed their knives and snoons
iohgwise; the Ghibellines across. the
one cut his bread across, the other
,bas, Even in cutting an orange
eney could not agree. for the Guelnb
GU cut his Grange horizontally and the he
Ghibelline downward anu 'ne
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19

are all laid out into 25-foot building
lots, from Ormond to Port Orange,
and priced from $500 up, with 80
dozen live real estate men all boost
ing, we may have all the attractions
of these more southern cities, with
the added delight of the beach, the
Esplanade Burgoyne, the Superbas,
and few other things.
Yours for Daytona
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
HOTEL DESPlAND WINNERS
IN BRIDGE AND 500 GAMES

In the Hotel Despland card con
tests Wednesday evening, Mrs. Ashen-
bach, of Elizabeth. N. j., made the
highest score at 500, and was award.
ed the ladies prize. The gentlemen's
prize was taken by r. l.. Parks, of
Springfield, Mass.
Miss Beach, of Catskill, N. Y, AMI
Mrs. Kelsey, of New Haven. CT. we're
the successful contestants for the
bridge prizes.
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
FROM LOWER FLORIDA
Mr.. MARSHALL WRITES
YOURS FOR DAYTONA"

bitter to the Daily News from
v Marshall. who recently gained
I, consent to leave Daytona TEN
hfaFlly and visit the southern end
ne state. is not warmly commend1.
DfF Of the weather which has lately
- detracting from the charm of
o. lister cities lying to the south
Tie greatest place of them all.
ief" Il an extract from Mr.. Marshall's
stter.
7 you have any friends or readers
W. contemplate coming here tWest
ava Beach, or Miami to get out of
Y wet or to get warm, for the love
l'he, advise them not to do it.
We are on our way back to Day
'la, NE best seen yet, after a 4S-hour
'-aHrh IN Miami-the first half spent
getting dried out and the last half
VAN effort to keep warm.
.e only real cold | ever had get
" u me in Florida | caught. Sur
y 10 Miami, in trying to dodge be-
~ lowers for a ride with my
'4Aie,f Daytona overcoat on.
Wien Daytona and Daytona Beach
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
Welcome Burden

a money bee, coming home with
a ane nectar says John burroughs
VIII carry one-fifth of it's own
weight Col. Boliver Beasley, who js
also an authority on quite numbor
OF subjects, says man coming home
WIN beer will carry almost one half
ah a own weight and not complain
, apout the burden, either.-New Or.
leans States.
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
Panama Canal

me Panama canal route shortens
inc sea Journey between. New York
ana the west coast of the United States
ny more than eight thousand miles
The Daytona daily news. [volume] (Daytona, Fla.) 1903-1926, 1915-03-19
Daily Thouoht.

Let us wipe out the past. trust in
the future--and rejoice in the glorious
Now
Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1915-01-06
NO NEED OF IT.

There need be absolutely no fight between
the Republican county committee or any Re-
publican committee, and the new city officials
over the matter of patronage.
In the first place, the county committee lead
ers have no desire to make demands on the
officials that Republican Renchmen be given
jobs. The committee chairman has declared
this time and again.
In the second place.. the city officials ought
to and probably do realize that voters of Oahu
in the last election repudiated the patronage
method of doing city business. Because the
then board Of supervisors played too much
patronage politics there was a revolt. The
board was voted out summariy. A mayor and
board were voted in pledged to certain reforms.
1t is silly to talk of achieving these reforms
with set of incompetent employes-and en-
ployes whose efficiency is measured by the
patronage standard are certain to be incom-
.petent.
Chairman Coombs of the county committee
has taken exactly the right stand undertaking
that the mayor and every other city official
will have free hand in making appointments
and that the activities of the committee will
extend only to giving to the new officials a list
of good Republican workers. ....:. 49,
If the other members of the committee do
not back up the chairman in this stand, the
voters at large are going to be heard from, the
taxpayers are going to be heard from.
There is no occasion for a split between the
committee and the new officials and most of
the talk concerning such split is the talk of
mischief-makers -'----.. =: - =.
Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1915-01-06

IN MEMORIALS TO
DR.. FERGUSON
Exercises Held at Mills School
and at Central Union Church
Entire City GfieveS

Tributes Of deepest respect. sincere
admiration and generous affection
were paid today to the memory Of
DR.. Wilbert p. Ferguson, principal Of
Mills School, whose sudden death ear
~ yesterday morning shocked the city.
At 10 O'Clock this morning memo
rial exercises were held at Mills
School and at o'clock this afternoon
there will be a special service at Cen
trail Union church.
The saddened audience at Mills this
morning numbered many not connect
ed with the school The students OF
Mills and OF its allied institution. Ka-
waiahoa Seminary, attended the ser
sices in body and both faculties were
present as we'll as members of the
board OF managers.
A song by the combined schools,
Abide With Me-" opened the exer-
cises. followed by the repeating OF the
23d Psalm in union. The Rev A. A.
Ebersole then read from the Scrip
lures. Dr. Doremus Scudder. vice
president of the board of managers,
made some brief remarks on the char
acter and achievements Of DIR. Fergu-
son. This was followed by the sing
ing of peace. Perfect Peace and
PRAYER by DR. John w Wadman: The
The closing hymn was Now the Day
is Over" Rev. o. II. Gulick pro-
nounced the benedictirn.
At the Central Union church eXer-
cises this afternoon there will be two
songs by a quartet. Rev. Mr.. Eber
sole will give a Scriptural reading.
DR.. Wadman will make some remarks
and DR.. Scudder will offer prayer. At
the service today both schools will be
represented through tie senior class
es, which will attend in body. Mrs.
Ferguson will be present with the son
and two daughters. attended by Mr..
and Mrs. B. F. Dillingham;, Dr.. and
Mrs. S. d. Barnes. Mrs. Phillip Frear
and Mrs. Ernest Fox.
No session of Mills School or Ka-
waiahao Seminary is being held to-
day. Sessions will be continued to-
morrow -.
Ont of respect to the memory OF
DR.. Ferguson the College, of Hawaii
closed this afternoon. At the eXer-
cises this ! afternoon Kamehameha
Schools and Oahu College will be rep
resented by members of the faculty
and students.