davidaulloa/AmericanStories huggingface dataset:
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
DAYTON OVERRULES
The DEMURRERS
In Suits to Recover Amounts Paid in
Under the income Tax
LAW

In the Federal Court at Wheeling,
on Monday, Judge A. G.. Dayton over
ruled the demurrers in the case of
John H. Holt VS.. S. A. Hays, collector
of internal revenue, and H. G. Dun
can VS.. S. A. Hays, these suits having
been instituted some time ago for the
purpose of recovering money on oil
property, which they had paid in I'M
der the income tax law under ruling
of the internal revenue office.
The overruling of the demurrers of
the defendant were made ON the basis
of the opinion in a similar case, rem
dered by Judge Pritchard of the U. s.
circuit court of appeals. In his opin-
ion Judge Dayton says:
ut seems to me that the recent
decision of the circuit court of ap-
peals for this, the fourth circuit, by
which | am bound handed down De-
cember 1, 1915, in the case of Gauley
Mountain Coal Co. VS.. S. A. Hays, col
lector, is decisive of the demurrers in
| these cases and of the several plain
tiffs' rights to recover back the. in
come taxes paid by them if they es-
tablished the averments of their dec
laration. In the case referred to, as
III these cases, the sale of personal
property was involved, that of stock
in corporation, purchased and fully
acquired by the plaintiffs prior to the
year the income tax was assessed, in
fact years before the passage of the
| law.
I'm this opinion in the case, Judge
| Pritchard draws the clear distinction
| as | understand it, between property
| purchased and sold within the assess.
ment year as a business for the profit
| derivable therefrom, and the sale
within the assessment year of the
property acquired before the assess
ment year, it may have been one OIL
| fifty years before, at an advanced
price over the original price paid for
it, as and for an investment of CAPT
| tai.
Whether the property be real OF
personal is immaterial If purchased
as an investment and advances in
value, it remains still capital invested
IF simply bought and sold fol-
speculation profit within the year
such profit becomes taxable income.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
LOTTERIES THREATEN.

1t really ought to be unnecessary
for the United States postal authori-
ties to warn the public against the in
crease in the number of lotteries
which are seeking a footing in Amer
lea. The increase is said to be due
to the depletion of government treas
Tries abroad.
While the governments warning is
provoked by the criminal rather than
the strictly moral or uneconomical
phases of the gambling device, the
latter may be needed by those who
permit themselves to be lured into
the game of chance.
The fundamental plan of any gamb-
ling scheme is that many must lose
that few may win. That, of course,
is at the bottom of all lotteries, even
those which are run "squarely" as the
players agree. The same is true If
the crooked" lottery in greatly in
creased degree. Except for that Curl
Gus desire in human nature, "to take
a chance" gambling would languish
because of lack of deyotees. For
tune continues to be an elusive siren
but it is a siren and leads many more
times to distress than to comfort.
For one who holds the lucky tickets
III all lotteries there are thousands
who hold but scraps of paper, Against
winning once there are losses without
number. The professional gambler
even though he may win frequently
is a loathsome creature because a.
best he is a parasite, d non-producer
a dependent on the Drawn or brain
of the fools who toss their earnings
INTO his pockets.
America is one OF the few countries
where the law refuses to recognize
lotteries. In France, the government
takes a share of the gambling and
uses it for charity In Mexico City,
women selling lottery tickets greet
the worshippers as they leave the
churches on Palm or other Sundays.
The lottery is particularly popular in
Spanish countries where the gambling
instinct is overly developed anyway.
But in the United States, the lottery
has been recognized as a swindle and
as such invites the government to pro-
tect its citizens. If the citizens ig-
more such protection, theirs is the pun
ishment.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20

Low Shoe Day every day this week
at the Katz Department Stores. ct
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
HIGH WAGES.

One of the largest munition factor
les of New England, which formerly
employed an average of 5000 men,
is now employing 1900. The pay roll
for one month is about $1,250,000.
The employment manager says that
the establishment can use all the Ia
Dor that applies. AS fast as the men
come to the jobs, provided their rec
ords are good, they are put to work,
and no man is discharged without Civ
ing him every chance.
AS explained by the employment
manager, the great trouble seems to
be to keep the men, in spite of the
very best conditions and high pay.
The turnover in labor has reached
the phenomenal extent of so to 100
PER cent every year, and in other fac
tories it is said to be as high as 200
per cent. The manager added the
following bit of psychology: "The
men seem to become glutted with TOO
much pay and away they go, either
to another city, or, after a lay-off, to
return to us. They seem to want to
keep moving. The high wages make
them Independent, and they rove as
their fancies dictate. We pay bon
uses. we have advanced wages, VIC
have guaranteed a permanent scale
and we have instituted pension sys
TEN, based on length of service, but
the pension system in particular
seems to have aroused suspicion, and
only handful Of our thousands d
workers have applied for its benefits
So the great question is Why DR.
men leave? And the general answer
is that, with high wages, they ar,
their own bosses, and like to feel am
show their Independence
Nearly 200 large factories and 9th
or employers of labor on an extensive
scale in New England were recent!
represented at conference in Boston
to discuss this very problem TIL
exchange of experiences showed tina
business generally is worried by tin
labor problem. Wages were never 81
high, and yet discomfort seems to hav'
kept pace with the increases. TIL
great decline in immigration is par
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
INCOME TAX COLLECTIONS.

The best Indication of the tremen-
dous industrial prosperity enjoyed by
the country in the past year of the
Wilson Administration is found in the
income tax figures now being com
piled in the office of the Commission
er of Internal Revenue. These fig
ures indicate that the income tax
collections viii be approximately SIG,
100000 in excess of the collections a
year ago. They indicate that the in
creases in the taxable incomes OF tho
country, Of both individuals and cor
porations, amounted to from $500,
100000 to $4,000, 900, to say moth
ing Of the tremendous volume Of in
creases in the smaller incomes below
the exemption mark and, therefore
not taxable.
The income tax collections a year
ago totaled approximately $4,000 600
OF this amount s3S 100000 represented
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20

so far as / could and know, and 10
defeated. than to be and do wrong
and succeed and probably eventuans
go to-, where all the nations ana
people who forget God belong.
AN HONEST VOTED
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
TO THE VOTERS OF THE SECOND CONGRESSIONAL
DISTRICT OF WEST VIRGINIA:

l respectfully announce myself candidate for seat
in the Sixyfth Congress of the United States subject
the primary to be held the 9th of June next If nominal
ed promise to redeem the district from George M Bowers
and if elected will be in November pledge you to de-
vote the best efforts Of my life to the interests of all the
people of the district regardless of politics.
have campagned every county in the district and my
platform is known by all can't possibly any APP
preciabe number Of the voters but solicit the aid, sup
port and assistance of everyone who believes in govern
ment by the great common people
Respectfully,
BEN II. HINER
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20

corporation taxes and $42,0OO,000 in
dividual income taxes. The returns
for the present year show that the in,
come tax collection will be about
$106, 900, an increase of approx
mately $26,0OO000 over last years
total. The returns indicate that the
increase in corporation taxes amount
ed to $12,000,000 and that of individ-
ual income taxes to $14,000,000.
These tremendous increases in tax
able incomes, reflected in the increas-
ed income taxes, are attributable di-
rectly to the great business and in
dustrial expansion which took place
in the country's past year OF prosper
ity. OF course very creditable por-
ton of the increases is attributable
to the excellent efficiency methods in
augurated by Commission of Internal
Revenue William II. Osborn, in pro-
viding against tax lodging, but the
great bulk of the increased returns
S due to the great expansion of the
country's earnings.
Officials of the Bureau of Internal
Revenue declare that the business ex-
pansion which took place in the great
industrial centers of the country in
the past year has never been fully
realized, even by those who have made
study of business conditions. Only
those who have examined the detailed
figures which have been forwarded to
the Treasury Department by the col
leetors of internal revenue can ap-
reciate the tremendous momentum at
tanned by the nations business in the
period indicated, say officials of the
government.
1T was, epoch-making," said a high
government official. cts power was
like that of a giant finding himself
The story of the recent business era
has not yet been told and it can not
be told adequately until fuller com
pilations have been made of the fig
ures now in possession of the govern
ment and more comprehensive data
have been gathered"
Officials of the Treasury Depart
ment are convinced from their study
of the income tax returns that it was
a rising tide of business power which
persisted throughout the past year
and gained such awe-inspiring momen
tum in the closing months of that pc
riod. They declare that there was
every evidence of continued acces
sion OF power in the business worlJ
which would be reflected in the pres
ent year in increased incomes far be
yond the totals of the past year.
Government officials say that the
income tax returns reveal many stor
les of tremendous human interest. The
uninteresting looking collection blanks
disclose several cases where persons
whose earnings of the preceding yea
fell far below the taxable margin
have earned incomes which total man,
thousands of dollars. They show tina
the countrys population include
many more newly rich persons tina
ever before, that not only were tn,
rank and file Of the people prosper
Gus, but that the number of thosl
whose winnings attained exceptions
volume Was probably larger than i
any previous period Of the country
history.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20

TALLY responsible for present condi-
lions, but the principal cause, of
course, is the fact that with employ
ment so plentiful, the employees are
naturally more independent and esti-
mate the value of their present jobs
by the opportunities open in other di-
rections.-Washington Post.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
His Annual Report,

DR.. w. E. Langford, secretary of
the state veterinarian board, has sent
his annual report to the state boaro
of control at Charleston. The report
shows everything in good condition.
Ceylon produces all precious stones,
except diamonds, emeralds, opals and
t,~quois.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20
Taken to Hospital.

w. H. Janney, an old resident of
this city, who for several years has
resided alone at the corner of South
Raleigh and West Stephen streets,
was taken yesterday to the Kings
Daughters Hospital for treatment.
Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1916-05-20

For any itching skin trouble, piles,
exzema, salt rheum hives, itch. scald
head, herpes, scabies Doan's ONT.
ment is highly recommended. soc.
4 hox at all stores.
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
SHILOH NEWS.

Shiloh, May 15.-The continued dry
weather is getting to be serious fol
the farmers. Few have been lucky
enough to get a stand Of cotton. The
gardens and early corn is drying up.
The Shiloh school closed Friday
with a picnic at Goodgions Shoals
Saturday. Those who attended report
a very nice time.
Miss May Hellams spent the week
end with her sister, Mrs. Arthur Cur
ry of Dials.
Mrs. w. l.. Chestein and daughter,
Miss Cora, attended the Children s
Day at Dials Sunday
The young people enjoyed a lawn
party" at Mr.. c. d. Armstrong; Sat
urday evening.
Mr.. and Mrs. II. l. Abercrombie at
tended the Chldren's Day at Dials,
Sunday
MIR. and Mrs. John Mcdowell were
the guests of Mr. and Mrs. Eugene
Wasson Saturday and Sunday.
Master Frank Armstrong, who was
operated on in Grecnville last week,
for throat trouble, is improving rapid
~
Mr.. and Mrs. Clyde Gray visited rel
ativcs in the Tavern community sun
day.
Sheriff John Watts and several 9TH
ers from Laurens were in the com
munlty one night last week, for the
purpose of having fox race, but
owing to everything being so dry,
there was not much doing.
Mr.. and Mrs. Clyde Mahaffcy Of
Eden were the guests Of Mr.. j. C. Hell
lams and family for while Sunday.
Mrs. Van Holder and son, Fred, vis-
tied relatives in the Eden community
Sunday.
Mr.. Gus lIellams and sister, Miss
Fay, were the guests OF their sister,
Mrs. Arthur Curry Of Dials Sunday.
Mr.. John II. Wolff has recently re-
ceivcd a small herd OF registered
'llcrcford' cattle from Mississippi.
they certainly arc beauties. We can't
see why more farmers don't wake up
to the realization that it pays to keep
pure bred cattle and poultry. 1t costs
Just as much to keep the scrubs and
yet they are seldom worth over half
as much. Which pays?
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
RABUN NEWS.

Rabun, May l5.-We would be very
much pleased to see little rain so tho.
cotton seed would come up. This part
of the county is suffering for rain. The
farmers far and near seem to be hay
ing good time fishing and catching
carp.
At present we have q good deal Of
sickness.
Mrs. Rcbecca Owens and Miss Edna
Owens visited the following places
last week: Mr. and Mrs. Claude Was
son of Friendship section, Mr.. and
Mrs. G. A. Babb of Eden section, Mr..
and Mrs. II. f. Babb and Fountain Inn.
Mrs. Dora Babb, Mrs. Stewart Mahon
and children Of Eden section visited
Mrs. T. f. Babb Saturday.
Mr.. and Mrs. Simth Martin and Mr..
r. T.. Babb visited Mr.. Glenn Martin
and family of Warrior Creek Thursday
Mrs. Markus Owens visited Mrs. Bob
Bolt Friday.
Misses Vera and Allicne Baldwin
spent Saturday night at the home of
Mr.. Anderson Abcrcrombic in Hickory
Tavern section.
Mr. Ernest Bolt, after spending sew
cral days in the hospital at Greenville,
returned home Saturday much i'm
proved.
! Mr.. and Mrs. Bob Bolt visited Mr..
and Mrs. Neil Knight of Henderson
VILE Sunday.
| Mr.. II. II. Mahon and children visit
ed relatives in Piedmont Saturday and
Sunday.
Mr.. Solomon Mahaffey Of Eden sec
ton visited Mr.. Walter Owens Sunday
| Como to our Oil Stove Dcmonsira-
ton, to u. NJ Thursday, May 18th
| Come 10 our store Thursday May
18TH at i O'Clock and we will show
YOU why the "Quick Meal Oil stove
is the best and cheapest oil stove to
use.
S. NJ & e. II. WILKES e co.
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
LAND SALE.
State Of South Carolina,
County of Laurens.

OVullUJ VI lNtuECHSs
In COURT OF COMMON PLEAS
Enterprise National Bank and Home,
Trust Co, Plaintiffs,
against
Edd W. Martin, Mrs. Essie w Martin,
ct al, Defendants.
Pursuant to a Decree Of The Court
In the above stated case will sell at
public Outcry to the highest bidder, at
Laurens. c. H., S. c., on Salesday in,
June next being Monday the 9Th
day of the month. during the legal
hours for such sales, the following de-
scribed property to wit:
All that certain lot, piece or parcel
of land situate, lying and being on Sill
yer street, In the City Of Laurens,
County and State aforesaid, known as
Martin Stable lot, containing one half
an acre, more or less, and bounded on
the North by lot Of NJ. j. Owings, on
the East by lands OF Albert Dial, on
the South by lot of the Enterprise Ma
tional Bank and store house and lot
, of -. v. and Mrs. Essic w. Martin and
on tha West by Silver Street.
2. Also all these separate lots,
tracts, Dfcces or parcels of land sit
uate in said County and State, known
as lots Nos. 81, so, SO, 81. l05, LOG,
conveyed to tho said Il. W. Bartin by
S. II. Todd and more particularly de-
scrbcd on the plat OF survey and sub
division of the property OF S. r. Todd
made by Fl. b. Humbert, surveyor, ref
crcnce thcrcunto being had. Said lots
fronting on Farley Avenue in the City
Of Laurcns
|
3. Also all that certain lot, piece or
parcel OF land situate lying and being
in tho City OF Laurens. In said County
and State, on tho West side Of Laurel
Street, known as the residence lot OF
IL. w. and Mrs. Essie w. Martin and
known as part OF the j. NJ. Robert
son property and containing frac-
tional part OF an acre, and bounded on,
the North by lot Of j. II. Cunningham,
on the East by Laurel Street, On the
South by lot of M. L. Nash and on the
West by SILVER street.
Terms OF Sale: One-half cash, ball
ance to be paid twelve months from
date of SALE; the credit portion to be
secured by bond and mortgage of the
purchaser over the said premises,
bearing interest from date at rate Of 8
per cent, with leave to purchaser to
pay his entire bid in cash. Purchaser
to pay for papers and stamps. 10 per
cent attorneys fee in case OF collec-
ton or suit. If the terms Of sale are
not compiied with, the land to be re-
sold on same or some subsequent
Sacsday on same terms at risk OF
former purchaser.
c. A. POWER.
c. G. c. p. and G.. s.. Laurens, 8. C.
Dated this May 16, 1916. 43-3t
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
Card OF Thanks.

We wish to thank our many friends
and faithful physician and nurse for
the kindnesses shown during the suf-
foring and death of our beloved little
darling, whom God saw fit to receive
unto himself. May the portals OF
Heaven BE opened and the grace Of
God be- poured out on each and every
one without measure Is our prayer.
Mr.. and Mrs. C. G.. Strickland.
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
"thamberialn's Tablets Have Done
Wonders for Me-"

Il have been sufferer from stom-
ach trouble for number of years, and
although | have used great number
OF remedies recommended for this
complaint, Chamberlain's Tablets is
the first medicine that has given me
positive and lasting relief" writes
Mrs. Anna Kadin, Spencerport, N. Y.
"Chambcrlain's Tablets have done
wonders for me and value them very
highly" Obtainable everywhere.
The Laurens advertiser. (Laurens, S.C.) 1885-1973, 1916-05-17
DIALS NEWS.

The churche presented u beautiful
scene with it wreaths and garlands OF
cut flowers and ferns.
The exercises began promptly on
time, and the marching line Of bright
happy faces, attested to the fact that
it was indeed childrens day. The
exercises were a huge success-thc
program was we'll rendered, and the
committee in charge are to be con-
graduated on the success of the occa-
sion.
Miss May Hellams was the week
end visitor of her sister, Mrs. Arthur
Curry.
Miss Lilly Thomason.
Miss Clara Campbell had as her
guest Sunday Miss Lurcc Abercrombic.
Mr. and Mrs. Fred Switzcr, and Miss
Lilly Henderson Of Shiloh, were Sun
day visitors Of Mr.. Sam Switzcr and
family.
Miss Clara Mccall who has been at
tending school at Fruitland Inst, Hen
dersonvilc, n. c., is at homo now for
the summer vacation.
Mr. and Mrs. John Simmons spent
Sunday with Mrs. Alec Mccall and
family.
Miss Fay Hcllams and brother,
Gervasc Of Shiloh, attended the chill
dren's day exercises here Sunday and
dincd with their sister, Mrs Arthur
Curry.
Mr.. Conway Gray and Mr.. and Mrs.
Robert Gray motorcd up to Fairvicw
Sunday, as did Mr.. and Mrs Sam Cur
ry, Miss Jewell Curry and Miss Cecil
Owings.
Mr. Ludic Abcrcrombic, Misses Vera
and Allccn Baldwin Of Hickory Tav-
ern and Mr.. Townes Willis and Mas
ter John of Owings, were visitors at
the home Of Mrs. j. r. Brownlcc Sun
day
Mr.. and Mrs. Robert Owings and
children of Fountain Inn, were the
Sunday guests Of Mrs Fl. y Simmons
and family.
Mr. c. f. Brooks Of Laurcns. spent
Sunday With his mother, Mrs. l. S.
Brooks.
Mr.. Converse Henderson, who has
been attending school at the North
Greenville high school, is at home for
the summer months.
Mr.. and Mrs. Haskell Gray and lit
tie Haskell, Jr., spent Sunday with
Mr.. Harris Curry and family
The Eden school picnic Friday
proved a gala occasion in every re-
spect. The exercises Of the day were
X held in the school auditorium and
q good crowd from the surrounding com
munity was present
6 Mr. James II. Sullivan and Mcssrs
Moore and Goggans, made pleasant
and instructive talks during the morn |
ing
~, At noon the picnic dinner was spread
with the abundance and hospitality.
typical of the community, on an am
pie board prepared for the event, and
everyone received a cordial invitation |
to partake.
State Supt. Of Education. Swcarin-
gen, and Prof Tate were present and |
the afternoon was devoted to listen
ing to the addresses Of these able cdu
Gators.
Among the welcome visitors of thc
DAY were the following popular can
dldatcs, MesSrs John d. W. Watts, |
Ross d. Young, of I.aurcns, and Messrs
Peden, Barksdalc and Iangston,
Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1916-04-10

STAR-BULLETIN GIVES YOU
ToDAY'S NEWS TODAY.
Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1916-04-10
Capital Society Aids Russian

Wounded.
WASHINGTON, D. C,-The Rus
sian ambassador and Nine. Bakh-
meter and their entire suite oc,
cupied boxes tonight at the Russian
ball given for the benefit of sick and
wounded Russian soldiers. The coun-
tries of France, Great Britain, Italy,
Spain and Brazil we're represented by
their ambassadors with their wives
and entire STATS. the guests including
members of the diplomatic and official
set and resident Washington society.
The sight was brilliant and unusual.
Almost every woman present wore the
Kakoshnik, the headdress worn by
Russian women of rank, the crown
shaped band surrounding the head be-
ing in many cases covered with splen-
did Jewels, the soft white wells pend
ing from the back, and swaying with
the dancers. The ballroom was
draped with orange, white and black,
the Russian colors, while the flags of
the country were used to decorate the
boxes. ."s-.
At midnight a number of dancers
from the Ballet Russo appeared and
gave some wonderful exhibitions.
Others besides the diplomaticScorps
who entertained ip the parties were
Mr.. and Mrs. Charles R. Crane, Mrs.
Marshall Field, Mr.. and Mrs. Perry
Belmont, who had with them the
Spanish ambassador and Nine. De Ri.
ano; Mrs. Harriet Blaine Beale, who
had as her guests Viscount and Wis.
countess De Sibour; MIR. and Mrs. Me-
Clintock, and Joseph LoriSMelikoff,a
chamberlain to the emperor of Russia,
and first secretary of the embassy
here: Mrs Charles Beughton Wood
and Mr.. and Mrs. Richard Crane
- - =
San Francisco Navy Set Gay.
Notwithstanding the uncertainty of
station these days, the army and navy
sets manage to intersperse deal of
gaiety and the lighter vein of life
into their days of stress. y
The center of social life for the
army in San Francisco is Fort Mason,
where reside Maj.-gen and Mrs. J.
Franklin Bell. Gen. Bell is command
ing the Western division. ~:
The navy sets affairs are central
lied at Mare Island, where Capt