davidaulloa/AmericanStories huggingface dataset:
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
| ak on
Dividends


debtedness in connection with any Sc
curities, notes, mortgages, etc, from
which he received taxable income, and
all taxes paid thereon, arc proper de-
auctions from such income.
With respect to taxing dividends on
stock of corporations, an important
change has been made in the law. The
rates OF taxes applicable to dividends
paid in 1917 depends upon when the
surplus Of the corporation paying the
dividend was accumulated. For exam
pie, il dividend is paid in 1917 out
,, Of surplus accumulated in 1917, 1916
and 1915, the portions Of such divi-
dend represented by surplus accumu-
lated in each year will be taxed at
the rates in force during the corrc-
spending year. AS the rates for years
current rates, stockholders should OBJ
tain information from issuing corpora
tions which enable them to show in
their returns from what surplus the
dividends we're paid.
In addition to deductions which the
taxpayer may be required to make from
his separate sources of income, deduc-
tions for interest on personal indebted
ness, taxes on dwelling or personal
property, losses Of property by storm
shipwreck or from theft or bad debts
charged off during the year may be
taken from income.
Income derived from partnership or
paid through a 1iduciary should be en-
tered net, giving the name of the firm
or fiduciary. Under the law, as amend
ed, partnership may make return on
the basis Of its fiscal year. In such
cases only that portion of the income
for the fiscal year which the number
Of months in the fiscal year falling
within the year 1917 bears to the whole
fiscal year will be subject to tax at
the rates effective for 1917.
A deduction for contributions made
to religious, charitable, educational and
scientific corporations and associations
is permitted under the act Of October
8, 1917. The deduction, however. is
limited to 10 per cent of the net in
come, after making deduction of the
excess profits tax, but before the de-
duction for contributions is credited.
Where deductions claimed in respect
to a particular source Of income exceed
the income the net loss may be charged
against other income, except in the case
Of profits derived from sales Of prop
erty not connected with the business Of
the taxpayer.
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27
All Bonuses Not
Subject to Tax

Subject to Tax
IL IS important in regard to bonuses
that only those which are subject to tax
are to be reported, otherwise the tax
payer will pay tax which is not prop
erly due. If bonus Is paid as COM
pensatlon for services and credit is
taken by the employer in his income re-
turn for the amount paid as an cxocnse
OF his business, such bonus is taxable
10 the employe. If, however, the
amount paid is merely gift and is not
PAID as compensation for service, it is
not taxable and the employe should
not include it as income.
professional men are required. as in
Gil other cases, to report their receipts
gross and deduct therefrom all neces-
sary expenses incurred in their bus;-
ness, including Office rent, clerk hir.
etc. II Office furniture, fixtures or
other physical property, such as surgi-
cal instruments, are used in the pro-
LESSON, an allowance for use, wear and
Tear may be made, based on the life of
tho property.
AN important change has been made
IN regard to persons engaged in mcr-
camille or manufacturing business,
They must now report as their gross
income from such business the gross
receipts from sales or production dur
ing the year. If an inventory of mer-
cAandise is kept, the taxpayer will de-
eermlne his net income from such bust
ness by deducting from his gross the
cost OF goods purchased or produced
during the year, together with all e1-
penses OF the business property. de-
probation Of buildings, machinery and
furniture, ordinary repairs, losses and
BAD debts. If the inventory value Of
goods on hand January I, 1918, is great
er than the inventory value as of jam
Arv l. 1917, the difference will be added
70 the amount determined above; il
less. the difference will be subtractcd
and the net amount thus obtained ia
the net income from the business which
Is subject to tax.
Until this year, the inventory Of
merchandise was required in all cases
10 be made at cost. BY recent ruling
however, such inventory may be taken
either % at cost, or (2) at market or
COST whichever is lower. provided the
taxpayers books are kept on that basis
and that such method is followed con-
tinuously.
More difficulty is experienced in as
ccrtaining the profits of mercantile
or manufacturing business in which
no books are kept and no inventory is
taken. The Treasury Department has
prescribed two ways in which such mer-
chants may report their income, IN nv
taking as cost Of goods sold the total
cost OF goods purchased during the
year. or (2) by taking as cost of goods
SOLD the actual cost OF the particular
goods, or the market value Of sueh
goods on March /, 1913, if ACQUIRED
prior to that date. 1t would seem that
the first OF these methods would not in
all cases duly reflect the income for III.
year. and that the second would be
most difficult if no books are kent
"here no books are kept, however. it
will be difficult to follow any rule. and
an accurate return is dependent upon
the honesty Of the taxpayer.
The same regulations Of the Treas.
rW
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

vcntory merchandise at market or cost,
whichever is lower. extended the privi-
lego to dealers in securities. Only deal
crs who arc engaged in the business Of
buying and selling securities come
within the regulations, and individual
investors arc allowed to take losses
only when determined by an actual
sale,
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

luNcStOT3 uric ullOWcu w ldhC lVSSSo
only when determined by an actual
sale
Profits From
Isolated Transactions
Profits arising from isolated transac-
tons involving dealings in real estate,
stocks, bonds and other property not
forming a part Of the taxpayers bust
ness, constitute taxable income. Many
questions arise as to what constitutes
a sale. and it is very often difficult
to determine between sale and mere
exchange of property.
When an exchange is based on equiv
alcnt value in money, the Treasury De-
partment has held that such transac-
ton is sale. For instance. if A
agrees to purchase from piece of
real estate for $4,000 and to pay for
the same in bonds Of a corporation,
basing their value on the market value
on the day the contract is signed,
the transaction is sale. Like
wise, If corporation purchases the
assets of another corporation and gives
to the stockholders Of the absorbed
corporation shares Of stock Of the new
corporation, at definite value, for
shares in the old corporation, q sale
has been consummated which amounts
to closed transaction.
If, however,, new company is formed
to take over an existing company. the
assets of the new company being the
same, and stock in the new is given
to shareholders for stock in the old
company, the transaction is merely an
exchange and does not constitute
sale.
The profit from sales, which must
be reported, is the difference between
the cost and selling prices of the prop
crty or, if the property is acquired
prior to March l, 1918, the difference
between the market value on that date
and the selling price.
There may be credited against this
item Of income losses derived from
SlIulIdT CIduSoCllOlio, UuC IL IHS ~ OiiIo
from such dealings do not amount to
enough to offset the losses no further
deduction will be allowed against other
income. For example, if "a" has prof
its of $4,000 from the sale of stocks,
but sold his home during the year at
q loss of $1,000, he may take the loss
IN to $4,000 but the additional $4,000
may not be deducted from income from
any other sources.
Rents must be reported in the re-
turn as the gross amount received
Persons owning and renting property
arc deemed to be in business, and all
expenses incident to such property, in
Guiding ordinary repairs. taxes, inter
est and depreciation, may be deducted
from gross receipts.
Tax on
New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1918-01-27

the taxpayer
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-03-22
The High Hat Holds.

There ar" many smart ""!1'E- ~
>.n,rica, who have a,"r'.i -, "'!"na
tv-irln without the >"rl. TI.'y n. -
,:rk,. themselves ~ UClE "a; rrS~:f.I"
ard succeed in h'lig iryrIy ~ mu!di"=
tn, turh,u o' Ia" u.''!'i 81 an .,:Ial";
head dress ana making; II co.: l:srTU'rrt
cloth. tha, looks iIk' patent leather H
,i:,. rain. II" only ,rrninln., that 'h.t
put on this hard and difficulty ~H"!:r'"
t. 4 uu;il rr Two miId.' from SOM ''s:a
ina; looks lih" cls"nLia@s.
Let u" wprnan- att"ruf'' such . ha'
h"w"y"r. unless shc i TU''' srr' ,f -"
enchanting ueiia">s "~ i beauty r'.,'
- immune.
N"w"."r. win 'hr n.';(rir,|,i'. ."r 'ur-
lrtts. tina, thr Fr'n'h 'aiilin"r,; ~, .s'',d-
rnS 10 this country. AMI ia" ~. nh
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-03-22
CHARLESTON MAN IS
AMONG -FOUR KILLED
ON j, s. DESTROYER

LONDON. Mach 2l.-The United
Sta-es destroTer Manley. on which
an officer ard scrre OF the men
we're killed as result OF 4 COLL
sion. has arrived ~ British port
according 20 an Associated t1eSs
dispatch received Tonight.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-03-22
To Form Cabinet.

Mibi:l!' M.,~c:, = ..':l,u.. Maura,
Former ;,r",...-l and :,S':'Ntt:vc l.ah"r
has lr... tr.'rUr."'' t.. h:u- .N'"ns.
=. torn r h.U.'.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-03-22
Informal Pleasure,

Miss Mary iltt"rS"n "nl"r'aii'" ~
yrr;,,b.-r-s al h. club "u M"un";rhN 49,
,,pe- =, hrr nom" ia i;r.d-rr"r:. ki."
.,r,r engage! ,hr guests !"r ='N'r:,
.,r,,ri and 4: II ncl"ck a dainty lU",!t
con was ei.rv"d In ia" dining rr"';'
where pr"tjy d""pr;Lt'"aS nf II" t.;G'''
sc;LSun w'r" seen.
The members present were:
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-03-22
CSC PER DRINK.

CHICAGO. March @i.---Tw"i:y-ii~.'
cents - drink for Wht$k"y will hr IN"
ruIinS vrI"c III Chicago saloons after
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

land will do nicely, though a sandy
soil Is to be preferred because of its
better sanitary conditions and drain
age. If large plant is contemplated
it should be located close to a railroad
or other means of direct commnuica-
ton with the city markets and the
buildings should be arranged as con
veniently as possible so as to reduce
labor to a minimum.
Houses for ducks are simple affairs.
They are little more than shelters and
require no furnishings, such as roosts
and nest boxes. Make no mistake
about building the house on well drain
ed ground and keeping 1t dry. Ducks
can withstand a great deal of cold.
their feathers are almost impenetrable
but they must have their feet protect
ed. Scarcity of bedding on the floor or
low, damp floor will soon put whole
flock of ducks out of business. They
must have dry quarters, strange as this
NAV sound i'm view of their being given
to water.
If stream or pond is available 1t is
well to allow the breeders the freedom
of it, as the eggs will prove more fer
tile. If an artificial pool is used be
sure to clean it out frequently, for 1t is
quickly fouled. Young ducks may be
given the freedom of stream until
they are about eight weeks old, when
they should be penned and fattened for
market. Ducks are heavy drinkers.
They must be provided with a liberal
supply of drinking water at all times.
1t has been said that the only neglect
that will kill young ducks is failure to
furnish them with sufficient drinking
water.
The food must be largely of a soft
character Too much hard food does
not agree with ducks Moistened mash
es are best, and the simplest ingredi-
ents are to be preferred. Grit is even
more essential to ducks than it is to
chickens, and they should have oyster
shells as we'll
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
DAIRYING AND
LIVE STOCK
FEWER DAIRY cows.
Slaughter of Veal Calves Has Depleted
Number of Cattle.

Slaughter of Veal Calves Has Depleted
Number of Cattle.
Anybody can see through hole in
the wall 1t ought not to be neces-
sary to bring any argument to prove
that when we sell calf for veal that
puts an end to all hope of it's ever
growing into a cow, writes e. l.. Vim
cent in the Iowa Homestead. The calf
that is made into meat is a dead calf.
No cow from that source. On the other
hand, a calf saved and raised will in
due time become member of the dairy
herd.
What is the effect of this wholesale
killing of calves for veal in this cOun-
try? A single sentence will answer
that question in great part. Soaring
prices for boots and shoes, harnesses,
chairs with leather bottoms, seats for
automobiles, belts of leather-in fact,
for everything into which the cOnstruc-
ton of leather enters. Milk is every
day climbing up in price to the consum-
er, butter and cheese are following
meats of all kinds are practically pro-
hibitive, and, finally, people are suf-
fering more than we know from lack
Of wholesome dairy products, and all
because Of the disposition to slaughter
the calves and sell the good cows.
In the United States there are 6,OOO,-
600 fewer cows now than we had fiji
teen years ago, and the dearth is all
the time increasing. What is going to
be the outcome of all this? More suf-
fering, more poor health on the part of
old folks ard little children and, final
ly, less money for dairy farmers, for
we are running our own source of rev.
enue.
Only one sort of calf ever should
be slaughtered as long as the present
stringency lasts, and that is the calf
that has no promise in him when he
comes to the age of maturity. Even
bull calves should be saved until the
country's need Of good sires has been
supplied. Inferior bull calves might
be disposed of, but the choice ones
ought to be kept. There is good mon
ey in growing really desirable male
calves for dairy purposes. BY adver-
Using little it is always possible to
sell any surplus stock we may have.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
Length of Our Wars.

The first American war, that Of the
Revolution. dated from April 10, Its,
to April IL, 1888, period Of eight
years; the northwestern Indian wars,
from Sept. 10, 1870, to Aug. 3, 1905;
the war with France, from July 8, 1898,
to Sept 30, 1900; the war with Tripoli,
from June 10, 1901, to June 4, 1906;
the Creek Indian war, from July 81,
1913, to Aug. 8, 1914; the war Of 1872
with Great Britain, from June 10, 1912,
to Feb. II, 1915; the Seminole Indian
war, from Nov 20, 1917, to Oct. 81,
1915: the Black Hawk Indian war,
from April q, 1881, to Sept. 30, 1892;
the Cherokee disturbance or removal,
from 1885 to 1897; Creek Indian war or
disturbance, from May 5, 1886, to Sept.
80, 1887; the Florida Indian war, from
Dec. %, 1885, to Aug. IA, 1S43; Aroo-
stock disturbance, 1886 to 1889; the
war with Mexico, April "a, 1916, to
July 4, 184S; the Apache, Navajo and
Utah war, from 1S49 to 1855; the Semi
mole war, from 1856 to 1858; the war
between the states, from 1861 to 1865;
the Spanish-American war, April 81,
1898, to Aug. II, 1898, and the Philip
pine instruction, from 1899 to 1900.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
RAPE FOR PASTURE.
Furnishes an Excellent Forage For
Cattle, Sheep and Hogs.

Furnishes an Excellent Forage For
Cattle, Sheep and Hogs.
AS a pasture crop for sheep, hogs
and cattle rape is of considerable val
ue. 1t is greatly relished and produces
rapid gains both in growing and fat
tening stock, writes correspondent OF
the Iowa Homestead. The crop may
be pastured at various stages of its
development When eaten down before
it has made a maximum growth 1t will
grow up again with more or less vigor
But in any event it is best not to be-
gin pasturing until it has made
growth of several inches. Whether
more food is obtained by this method
than by allowing the rape to attain its
full growth before turning stock on to
it is not easy to say. AS a rule, how
ever, the latter plan is the most prof
table to follow when sheep Craze upon
it. as it is quite possible for sheep to
eat it down so low as to injure its ca
pacity for further growth.
When cattle are pastured on rape
they waste more by trampling than do
SueCD VI Jugs. OOudilJ udhy SO"o
ought not to be pastured on rape, as
it has q tendency to faint the milk,
but it may be cut and fed to them
after each period of milking. On the
whole, sheep do better on rape than
do either hogs or cattle. Neither sheep
nor cattle should be turned on rape
when they are very hungry or when
the crop is wet with dew or rain, as
they may eat more Of it than they
should, become bloated and die in a
short time if not looked after.
Animals that have not been accus-
toned to rape pasture may not take to
it at first, but they soon learn to like
it, and once they acquire taste for 1t
they will thrive ON it and never tire
of it. 1t is beneficial when the ami
mails are pasturing on rape to give
them access to grass pasture. The
grass and rape will keep them in first
class condition. Oats fed once day
to sheep at the rate of one-half pound
per head will have the same effect as
the grass and help to put on fat, but
it is not necessary to feed grain to
most stock pasturing on rape, for
good growth of rape usually proves
sufficient to fatten them.
While pasturing on rape stock should
have free access to salt and also plen-
ty of fresh water.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
Take Care of the Brood Mare.

Don't make a slave of the brood
mare. This is the suggestion of DR.
G. w. McCampbell, associate professor
of animal husbandry in the Kansas
State Agricultural college. Care should
be taken to prevent Overworking and
overheating. The farmer should not NJ
low his desire for immediate gain TO
overcome his Judgment and sacrifice
4 good colt crop next spring to save
few bushels of grain Hard work is
one of the leading causes OF abortiO"
within the first four months Of preg
nancy. Three mares can do the work
Of two geldings and raise three colts
besides, and well bred draft colt will
sell for 500 at weaving time.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
Don't Crowd Poultry.

Many fine chicks are materially IN
iured by crowding. They are growing
rapidly and are greedy, caring more TO
get all they can. regardless OF the
wants of the others They crowd and
tread on and pick each other until we
find our once promising flock looking
decidedly ragged Separate them ac
cording to size and give the weaker
ones chance We may find our best
eowls among them The coops should
he enlarged as they grow older. The
cockerelS should be separated from the
bullets when they are three months
old. But if you don't wish to keep
hem for breeders it would be better
70 sell them.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
Here You Are.

A dandy eight room dwelling
with water, lights and sewer,
good location. $500 cash will
swing this deal and the balance
you can pay on, monthly pay
ment plan. Payments just like
rent. Why not quit paying rent
and begin paying on your own
home. You will never buy a
house as cheap as this again.
Better see me before it is too
late. w. A. Robinson, Times
office.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

SOME of the Germans in this coun-
try wonder why the finger of sus-
picion is pointed in their direction.
That is easy enough to answer. II
they would continue to do as much
hollering against Germany now as
they did for Germany before the
United States went to war no one
would have any suspicious. The
trouble with some of them is that
they are now keeping mighty quiet
about their patriotism and love OF
this country these same fellows
did a lot of shouting for the Central
powers before the United States
went to war.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
= y y y y y y y Y y y y. y y y y y :
POULTRY PICKlNGS.

Y Keep the summer chicks grow
y ing. Provide shade. Give the
y youngsters all the range posi-
Y BILE. Exercise is the best tonic
y growing stock can have.
y Boiled oats, after draining off
y the water. can be mixed with
y bran and cornmeal to make a
y valuable egg food.
y Cow peas are relished by pOul-
y try and should be added to the
y diet at least twice a week.
y Buttermilk and sour milk are
y not only relished, but are valu-
y able additions to the poultry ra-
y ton Kaffir corn is fairly good
y substitute for wheat.
y The trouble with SO many farm
y hens is that they do not get
!. enough grain during the summer
y months to make them produce
y profitable number of eggs to pay
!. for their keep.
y
"a y y y y y y y y y y y y Y y y Y
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

1918 started off all right for the
Allies when the Italians and French
did a wonderful stroke of business
against the Huns, capturing a large
number of men and guns. With
American forces assisting the Allies
1918 is going to prove to be gloomy
year for the Central powers. They
will be squeezing enough" before
1919 rolls around.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

News has just come through OF a
clever American stunt which was
pulled off by our boys in Blue and
our Allies in capturing five German
u boats i'm single day. A y boat
was captured and the signal code
found on the boat was used to decoy
other u boats TO certain spot. The
game worked and as result five
boats were blown to atoms Yankee
wit is going to show the Kaiserites
trick or two before this war is over.
He will find that he has not bunch
of Russians to deal with.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

Bon LaFollette's son has started q
Press Bureau at Washington and has
begun sending out weekly letters
trying to square his father with the
people of Wisconsin. There is only
one way for LaFollette to get right
and that is to change his attitude
and get behind the government--but
even that may come to late to save
LaFollette at the next election.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

Leg weakness is a. common ailment
Of chicks up to six months of age. I'M
proper feeding, by which the weight is
increased faster than the strength is
the most important cause Of this dis
Jase. A change of diet, as for instance
the substitution of bran, oatmeal or
pinhead oats for corn and cornmeal,
will often correct leg weakness. Plenty
Of green feed should also be given and
a little skimmilk is beneficial.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

The Bolsheviki are beginning to
learn that the Germans do not want
peace SIS badly as they want food and
territory. For time the German
propagandists pulled the wool over
the eyes of the Russians but we have
hopes that they have enough gray
matter left to realize that they are
being duped. News dispa tches of
the past few days tell of dissatisfact-
ion among the Russians over the
German plan for peace.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03
Take Care of the PuIIets.

Those who make the most from
poultry next year will be those who
work hardest and best 1t is not how
many you raise, but how well you
raise them One hundred pullets well
raised this summer and fall and well
housed and cared for next winter will
produce more eggs than will 300 not
properly handled as chicks and layers.
The Washburn times. [volume] (Washburn, Wis.) 1896-1976, 1918-01-03

100 acre tract of land for sale in
Town of Bayv.ew. CT. S. so. r. 8
Sec. 34) at the sacrifice price OF
$12 80 an acre. Fine trout brook
runs through it. Best sandy loan
soil. Easy to clear. No ravires to
speak of. Look this snap over.
NJ. S. Anderson, 424 Nicollett Ave.
Minneapolis. Mimi.