davidaulloa/AmericanStories huggingface dataset:
The Cordova daily times., 1917-12-03

SAN FRANCISCO, Dec. 3.-The draft registrant may enlist in the army or navy until December l15 if called for physical examination Gen. McClain announces
The Cordova daily times., 1917-12-03
WHY NUT LET US MINE ALASKA
 COAL
(By Associated Press)

WASHINGTON, Dec. 3.-The fuel administration is facing a 50.000,000 ton coal shortage and asks operators to give preference to government or ders, railways, households. public util- fties, steel plants, coke ovens and mu- nition plants.
The Cordova daily times., 1917-12-03

AMSTERDAM, Dec. 3.-A Polish deputy reports the Reischtag that the Lithuanian food supply is insufficient and the mortality alarming
The Cordova daily times., 1917-12-03

w WASHINGTON, Dec. 3.-Senator Lodge, the ranking Republican on the senate foreign relations committed favors war against Germany's allies.
The Cordova daily times., 1917-12-03

PETROGRAD, Dec, 3.-Torotsky fOrbids passes to the British -Penning investigations of Russians interned in England on political convictions.
The Cordova daily times., 1917-12-03

BUENOS AIRES, Dec. Sharon Lowed, the Swedish minister. departs
The Cordova daily times., 1917-12-03

BERLIN, Dec. 3-The Germans cap tured 6,000 prisoners at Cambrai since Friday.
The Cordova daily times., 1917-12-03
BRITISH WITHSTAND ATTACKS
 AND HOLD CAMBRIA LINE

without the usual official farewells.
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23

to testify under this section be prosecut-
ed in any court in the state Of Oregon
on account of any offense concerning
which he ay be thus compelled to tes-
tify.
Section 5. Chapter 1a5 of the general
laws of Oregon for 1911, being an act
entitled 'An Act to prohibit the use of
Intoxicating beverages in or upon the
engines, cars, trains, or depots Of any
common carrier within the state and to
prohibit any intoxicated person from
entering any engine, car, train, or de-
pot, " and the whole of said act is here
by amended so as to read as follows;
Section |. 1t shall be unlawful for
any person to enter OF be found in a
state of intoxication or to drink intoxi-
eating liquor of any kind as beverage
in or upon any engine, cars, train Of
ears, or depot of any common carrier
within the state OF Oregon; and it shall
be unlawful for any person to be drunk
in any highway, street, or in any public
place or building, or for any person to
be drunk in his own house or any priv
ate building or place and disturbing his
family or others. Any person violating
this section shall upon conviction there
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23
Good Old Homemade
Family Cough Remedy
Mach Better than the Ready
Made kiRd--Easily and
CheapIy Prepared.
1E7T15151S151S1S5555757E7I

If yOu combined the curative proper
ties Of every known "ready,made" cough
remedy, you would hardly have in them
all the curative power that lies in this
simple 'home made" cough syrup which
takes only few minutes to prepare.
Get from any druggist 21a ounces of
Pinex $50 cents wOrthl, pour it into q
pint bottle and fill the bottle with plain
granuiated sugar syrup. The total cost
is about Sd cents and gives you full
pint of really better cough syrup than
you could buy ready-made for $3.50.
Tastes pleasant and never spoils
This Pinex and sugar syrup prepara-
tion gets right at the cause of cough
and gives almost immediate relief 1t
l0Osens the phlegm, stops the nasty
throat tickle and heals Che sore, irri-
tated membranes that line the throat,
chest and bronchial tubes, so gently
and easily that it is really astonishing.
A days use will usually overcome the
ordinary cough and for bronchitis,
Group, whooping cough and bronchial
asthma, there is nothing better.
Pinex is most valuable concentrated
compound of genuine Norway pine ex-
tract, combined with guaiacol and has
been used for generations to break up
severe coughs.
10 avoid disappointment, be sure to
ask your druggist for "212 ounces OF
PineX' with full directions, and don't
accept anything else. A guarantee of
absolute satisfaction OF money prompt
ly refunded, goes with this preparation.
Ihe Pinex Co., Fl. Wayne, Ind.
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23
(House Bill No. 1907

Re it enacted by the people of tn,
state, of Oregon:
Section l. Section 5 of chapter IA
Of the general laws of Oregon for the
year 1915 is hereby amended to read
as follows:
Section 5. Except as hereinafter pro
vided in this amendatory act it shall
be unlawful for any person to receive
import, possess, transport, deliver, manu-
faeture, sell, give away or barter any
Intoxicating liquor within this state
and the place of delivery of any introxi
eating liquor is hereby declared tht
place of sale; provided that it shall b,
unlawful for any person to have in his
possession intoxicating liquor lawfully
in the possession of such person within
this state at the time of the taking eff
feet of this amendatory act.
Section 2. Section chapter 141 OF
the general laws of Oregon for 1915, il
hereby amended to read as follows:
Section 8. (a) The provisions of this
act shall not be construed to prevent the
making or selling of vinegar, unferment
ed wine or Notwithstanding cider oil
fruit juices, or the making of wine fol-
sacramental purposes.
(b1 This law shall not be construed
to prohibit the sale at wholesale only by
druggists actually engaged in the whole
sale drug business in this state of ethyl
alcohol to persons to whom permits shall
be issued by district attorneys within
the requirements of this act
(cD Registered pharmacists conduct
ing or employed in retail drug stores
may sell ehyl alcohol for medicinal, me.
chanical and scientific purposes, to per
sons to whom permits or preserintioni
may have been issued in compliance
with the terms of this act, and not 9th
erWise. No registered pharmacist shall
sell ethyl alcohol until he has filed with
the county clerk of the county in which
he resides, bond running to the state
of Oregon, in the penal sum of $3.50.
conditional that he will not sell intoxi.
eating liquors in violation of this act.
The bond shall be signed by two free.
holders of the county, each of whom
shall qualify in the sum of $3.50 over
and above his debts, liabilities and
property exempt from execution, or by
surety company; and shall be approv-
ed Jointly by the county Judge and
county clerk and filed in the office OF
the county clerk, who shall collect fee
of So therefor.
(d) The county clerk of the county
where, such registered pharmacist has
his place of business, or is 80 employed,
shall, on application therefor and pay
ment Of so cents for each such book, is
sue to any such pharmacist two books
of SO affidavits each, all books issued
and the affidavits therein to be consec
utiveqy numbered. The clerk shall keep
a record of all such affidavits SO issued,
showing to whom and when issued. The
affidavits shall be in substantially the
following form:
estate of Oregon, ss: County of
s....G...,
I, ....... being first duly sworn,
depOse and say that 1 need =.
of ethyl alcohol for use at ........ for
the purpose of ....... and such alcohol
will not be sold or given away by me
or used for any other purpose or at any
other place than above named; that L
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23
AN.EXPEVT ON COLDS

Comparatively few people realize that
acold Is signal Of physical weakness.
To treat a cold with weakening
physics, alcoholic syrups or drugged
pills, maysmother the cold but they also
reduce the bodypowers stal furtherand
invite more serious sickness.
SCOTS Emulsion has always been an
expert on colds, because it peculiarly
enriches the blood, quicklytones upthe
forces and strengthens both throat and
chest. Try SCOTS. Refuse Substitutes.
Scott q Bovine. bloomfield. MI. Ie-z7
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23
ARE YOU ONE OF THE NINETY PER CENT?

Only ten per cent of the population of the United
States are taking any interest in their teeth
Only ten per cent brush their ivories use mouth
washes and keep in hailing distance of the tusk-
Inspector
whether their fangs crumble to pieces through
decay and fall out or have to be snaked out bv a
JouIneyman snag-hoister.
Think of ninety per cent of what are supposed to be
an intelligent nation letting the most useful ap-
paratus in the human body go to the dickens like
grand piano left outdoors all winter
man will keep his face shaved regularly and
woman will zealously brush and comb her hair.
but bOth like as not, will let a healthy tribe of
germs rOOst in their jaws year after year, keeping
house and raising fat families of trouble breeders
The reason why such large percentage of human
beings ignore their teeth until it is too late is be-
cause most of them don't know any better The
Dental Trust doesn't believe in educating the pub
lie about tooth-caution
And, then lots and lots of others fear the dental
CHAIR the fOrceps and the buzzing dental engne---
Just as fOur-year-old fears papa's slipper That's
because they don't know about painless dentistry
Or don't believe in it.
Perhaps you are not in either class Perhaps vou
are just putting it off, waiting until you can brave
the dentist prepared to let him stand you on YOUR
head and shake the last stray nickel out of your
pocket That's because you don't know of one
tooth-smith who is willing to defy the Dental
Trust and charge fair price to fit a slim pocket
book instead of demand the dizzy fees, prescribed
by the amalgamated porch-cmbers.
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23

of be fined any sum not less than $40,
and not more than 800, or be imprison-
ed in the county Jail for period not
exceeding so days.
Section q. Wherever the words fith,
act" are used herein, they shall be tax
en- to mean said chapter l4l of the gen
eral laws OF Oregon for 1915, as hereby
amended; and any violation Of this
amendatory act shall be a misdemeanoy.
and unless the punishment thereof be
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23

L1ontinued on page seven.l
Daily capital journal. (Salem, Oregon) 1903-1919, 1917-01-23

I, ........ being first duly sworn,
depOse and say that 1 need
of ethyl alcohol for use at .....,.. for
the purpose of ....... and such alcohol
will not be sold or given away by me
or used for any other purpose or at any
other place than above named; that L
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02

AAtAb NAAGHA
intyfesJ vas Paid on Indebtedness in
CURED for the purchase of obligations.
the interest on which is not subject to
income tax, such interest is not de-
ductable from the gross income. Here
tofore all interest paid within the year,
subject to the limitations provided by
law, could be deducted in a corpora
tons return, but under the present
law this has been changed and where
interest is now paid on indebtedness
incurred in the purchase of obligations
the interest on which is not subject to
the Income tax, such interest should
no. be included as a deduction in the
corporations return.
The sixth change made inthe income
tax law is one of the most important
of all and one deserving particular at
tention. The income tax law as now
amended, provides that an additional
tax Of 10 per cent shall be assessed
and paid annually upon the total net
income of every corporation, assocla-
ton or insurance company, where such
net income was received during the
tax year and remains u~ndisturbed six
months after the end of such calendar
or fiscal year, but not including the
amounts of any income taxes paid by
it within the year imposed by the au-
thority of the United States. This adj
ditional tax of 10 per cent does not APP
ply to that portion of such undisturbed
net income which is actually invested
or employed in the business or is re-
tanned for employment in the reason
able requirements Of the business or is
invested in the obligations of the Uni
ted States issued after September l.,
1917.
When the government finds that any
portion of such amount of undistribut-
ed net income retained at any time
for employment in the business is not
so employed, or is not reasonably re-
CURED in the business, a tax Of Is per
cent shall be assessed and paid. This
tax rate applies to the undistributed
net income received by every taxable
corporation, joint stock company, as
ISOLATION or insurance company in the
calendar year 1917, and each year
thereafter, except that where a corpo-
ration has established its fiscal year
under the provisions of the law this
rate shall apply to that portion Of the
taxable undistributed net income re-
turned for the fiscal year ending pri-
or to December 81, 1917, which the Pc
riod between January l, 1917, and the
end of such fiscal year bears to the
whole of such fiscal year.
The seventh change in the income
tax law provides for the advance pay
ment of taxes, either in whole or in
installments. The law itself reads as
follows:
"That the secretary of the treasury,
under rules and regulations prescribed
by him, shall permit taxpayers liable
to income and excess profits taxes to
make payments in advance in INSTALL
ment or in whole of an amount not in
excess of the estimated taxes which
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02

Ither than cash, for stock or shares in
Iuch corporation and (3) the paid in
br earned surplus and undivided pro-
hts earned during the taxable year. In
arriving at the invested capital for
the year, the surplus or undivided pro-
hts at the beginning of the year are
the amounts to be included and not the
and undivided profits at the
close of the tax year.
There are many points in this con-
lnection with the term invested capi-
tai" and other features of the war ex-
profits tax that must necessarily
be ruled upon and be construed by the
department, and until such rulings
have been made no further definitions
can be given other than are specifical-
ly stated in the law itself.
The reports under the war profits
act will probably be made on the same
blank as is used for the income tax.
Collector Craig will furnish blanks to
all corporations of record that have
established a fiscal year as soon as
they are received. When a corpora
ton makes a report on the basis of the
calendar year, blanks will be mailed
out during the latter part of Decem-
Der, 1917.
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02

th1&RE AOAMAAIA
ptewar period. Its invested c~apifat
was $050,000, $4,000 in 1912, and
that it was increased to $1,000, 900 in
1913. This would give it an average
invested capital of $750,0O0 for the
prewar period. AS its average profits
for this prewar period was $75,D00
and its average capital $750,0 900 Its
rate per cent of profit for the prevar
period would be 10 per cent.
The capital stock of this corporation
is now $1,000,000, as in 1918. AS the
average profit of 10 per cent is in tx
cess of the amount hal can be legally
deducted in arriving at it's war profits
this corporation would be allowed The
maximum of 8 per cent, or 100000 as
a special deduction from it's net income
for the present year. If it's present
net income was $150,000 its total de-
duction would consist of $90,0O0 and
$4,000 specific exemption, or 500, 900
in all, and the difference between this
sum and the sum Of $4,000 which is
$4,000 would be considered its war
profits upon which the tax would be
assessed. If the company had shown an
average prewar profit of $4,000 in
stead of $4,000 its rate per cent Of
profit for the prewar period would have
been only 6 2-3 per cent. In that case
it would have been allowed to deduct
Z per cent or $4,000 as a special de-
duction. To this would be added the
$500 specific exemption and the re-
mainder would be considered war
profits.
Where a corporation was not in ex-
istence during the whole of any one
calendar year during the prewar pe-
riod, the special deduction shall be an
amount equal to 8 per cent of the in
vested capital for the tax year. In the
example just given, its deduction
would be $4,000 plus the $4,000 spe-
clfic exemption. Where a corporation
notifies the secretary that it had no.
net income during the prewar period
or that its percentage of profit was
low as compared with the percentage
OF profit of representative corpora
lions engaged in a like or similar
trade or business, then the department
may allow as a specified deduction the
average per cent of profit as shown by
the business of representative corpo-
rations during that period, provided
that this was not less than z nor more
than 9 per cent of the invested capital
for the taxable year, together with the
specific exemption of $4,000. The law
explains that the term Invested capi-
tai" e the average invested capi-
tai for the year averaged monthly.
Under the law the term Invested
capital" does not include stocks or
bonds, the income of which is not sub
iect to the tax imposed BY the war
revenue law and does not include mon
ey or other property borrowed. An
exception made in this case is that
United States bonds are included IS in
vested capital. The law states speei-
fically that the term invested capital.
in the a S of a corporation represents
~ actual cash paid in, ~ the actual
cash value of tangible property paid in
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02
EXPLANATION OF
new WAR TAXES
Penalty Provided for Failure to Com
ply With Provisions of Recently En-
acted Revenue Bill: Blanks to be
Furnished.

BY the "Act of October 3, 1917" in
diyiduals are subject to two income
taxes upon their net income.
The act amends the income tax law
heretofore in force and in addition to
the taxes imposed by the amended law
q war income tax is imposed upon the
net income of individuals. For the
purpose of these two income taxes the
net income is arrived at as provided by
the amended income tax law mention
ed above.
Under the act every unmarried IN
dividual whose net income is $1,000 or
over, will be required to file a return
for 1917, and every calendar year
thereafter, and every married indivld-
ual whose net income is $1,000 or over
will be required to file a return for
1917, and every calendar year there
after. Returns must be filed with Col
lector of Internal Revenue E. B. Craig
on or before March | following the
year for which rendered; thus 1917
returns must be filed on or before
March |, 1918. Returns are required
to be filed where the net income is as
much as the amount specified above
in the cases of single and married men
regardless of whether or not the re-
port may show an income tax to be
due the government.
By married individual" as above, IS
meant an individual who is married
and living with his or her wife or hus-
band, as the case may be, on Decem-
Der 81 Of the year for which the re-
turn is rendered; for the purpose OF
filing returns, a person who IS head OF
a family" but whose wife or husband,
as the case may be, is deceased, or
who may be separated and living apart
from such wife or husband, will be re-
ouired to file return if the net income
for the year amounts to $1,000 or over.
For failure to file returns on or be-
fore March / of the year following
that for which rendered, a penalty is
imposed by law, regardless of whether
or not the return onoWS d IaA NANNY
individuals whose net income is sutfi-
Gent to require the filing Of returns
as explained above, must commune
cate with E. B. Craig, collector of in
ternal revenue, Nashville, and secure
blanks upon which to prepare theil
returns. Such request for blanks
should be made at. the close of thecal
endar year, 1917, and not later thai
January Is, 1918, in order that TIN
name of such individuals may be ad
ded to the collectors mailing lists a
that time and proper blanks sent.
Individuals are cautioned that it /
their duty to communicate with tn
collectors office and secure prope
blanks on which, aatnsas Eall
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02

will be due from them and upon deter
mination of the taxes actually due
any amount in excess shall be refund
as taxes enormously collected. Pro-
vided that when payment is made in
installmerts at least one-fourth OF
such estimated tax shall be paid be-
fore the expiration of thirty days af-
ter the close of the taxable year, at
least an additional one-fourth within
two months after the close of the tax
able year, at least an additional one
fourth within four months after the
close of the taxable year, and the re-
mainder of the tax due on or before
the time now fixed by law for such
payment, provided further, that the
secretary of the treasury, under rules
and regulations prescribed by him,
may allow a credit against such taxes
SO paid in advance of an amount not
exceeding 3 per cent per annum calcu-
lated upon the amount so paid from
the date of such payment to the date
now fixed by law for such payment;
but no such credit will be allowed on
payments in excess Of taxes determine
ed to be due, nor on payments made af-
ter the expiration o. four and one-half
months after the close of the taxa
year. All penalties provided by
listing law for failure to pay taSyi
when they are due are hereby madt
applicable to any failure to pay thk
tax at the time or times required il
this section"
The secretary of the treasury hsE
not as yet issued any rules Or reguli-
tions in regard to this provision of THE
law.
The eighth feature is the war Ell
cess profits tax. This is the most inl-
portant feature of the war revenue
act. The wal revenue act of October
8, 1917, repealed the excess profits
tax law of March 8, 1917, and enacted
a war excess profits tax law in its
stead. In addition to any and all in
come tax which a corporation may be
required to pay under existing laws,
it is also required to pay a tax on its
war profits. What is known as wal
profits is ascertained by deducting
from the net income from the tax year
the specific exemption Of $4,000 that is
allowed to a corporation, and the spe-
cial deduction of z per cent to 8 pei
cent of the total invested capital fol
the tax year. The exact percent Of the
invested capital to be deducted, in adj
dition to the specified exemption Of
$4,000 is ascertained by finding the
rate of profit which the average mel
income for the years 1911, 1912 anC
1913 bore to the average invested cap.
ital for this period, and this per cen
of this profit is then applied to the in
vested capital for the tax year to ar
rive at the amount which is deducted
as a special deduction from the wal
profits. However, the law provides
that such deduction shall not be les'
than 7 per cent nor more than 8 PEI
cent of the invested capital for the ta1
year.
To illustrate, a corporation had
net income of $4,000 in 1911, $75,00l
in 1925 md 100000 in 1918; thii
mould - a At6 saA,aa n
The states-graphic. (Brownsville, Tenn.) 1???-1984, 1917-11-02
SUSPECT o u N
Too Many Brownsville People Neglect
Early Symptoms of Kidney
Trouble

If your back is lame-if you feel
dull, tired and all worn out
If you have hard headaches, back
aches and dizzy spells
If the kidney secretions r disor-
dered-
Suspect your kidneys and take "a
stitch in time"
Use Doan's Kidney Pills, the time
tried, home endorsed kidney remedy
1t may save you from some serious
kidney trouble.
Make use of Mr.. Anthony's expe-
rience.
w. L. Anthony, retired farmer, Key
Corner street, Brownsville, says: 81
was having some trouble from my
back and the kidney secretions were
too frequent in passage, making me
get up often at night. Doan's Kidney
Pills relieved me of the trouble in Q
short time and | now feel much better
Price Coo at all dealers. Don't sim
ply ask for a kidney remedy-get
Doan's Kidney Pills-the same thai
Mr.. Anthony had. Foster-M ulburn Co
Props, Buffalo, N. Y.