davidaulloa/AmericanStories huggingface dataset:
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
STORAGE
FIDELITY FIREPROOF WAREHOUSES;
1S1l-1S10 MARKET ST.

concrete frer'o warehouse.
y; Phla. Stnr. Co. co33 Lehiyh. pia. 1890
Packard and Ford auto service. Est free.
WEST Pfi1LA. MONARCH STORAGE CO.
3S!O Lancaster ave.-Automohile vans:
nackinC and shining
Storage Co als Girard av.. nov'g.
packing, storage Phi. Pop. 520i. Park i33.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
General
SITUATIONS wANTED-FEMALE

GIRL white. eXuerienced wants chamber
work or waiting: best references. Call IL
W. South1mnton ave. Chestnut Hill
GONERNESS desires position to instruct
children over years old best refer
ences. Apply Mrs. Grahame Wood,
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07

WORK OR FIGHT
WTonW T2 TIN n eTE pTTnT' wAF AEey We yFy MysT N6y,T
once On GoVERNMENTo NoEK EMKoRK
e39SsIETHftbSMSs e39sITfbMs. THE FOLLOWING
Automatic screw-machine operators
Browners. no experience. $40. so weekly.
Beltnnen
Cabinetmakers
Carpenters
Gutter grinders
Die sinkers
Electricians
Gaugemakers
Guards
Laborers. bonus for attendance
Machinists, maintenance work
Milwrishts
Tooiroom millinr-nachine hands
Toolroom lathe hands
Toolm akers
Tool grinders
Tool hardeners
Woodworkers on machines
300 learners on various ma chimes. 33c per
Hour and piecework Your piecswork earn.
1nKs should average from "a to So per day.
This is your opportunity
Apply 18th st. gate with references.
MIDvAtEE sTEGk E, AND J p, 2RgNANMcE g J} ,Nc co.
EDDYsTT3GSE, TG PA.
I PHILADELPHIA OFFICES
Island road and Woodland ave.
5203 Market st.
1919 Arch ST.
Hours-6 a: m. to .. m.
Sundays-10 a. m. to D. m.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07

POWER PLANT EQUIPMENT
Dvnanos. motors, boilers. steam and oil
engines. pumps. air COmpressors.
FRANK TooMEY. INC, 127 n Sd st.
ELECTRIC MOTORS MACHINE TOOLS
POWER EQUIPMENT
o RR1EN MACHINERY CO. 1l9 n. Sd ST.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
HELP wANrrD--MALE
BOYS WANTED FOR NIeHr WORK;
MUST BE OVER 49,; CHANCE FOR
kDyANG,EMMETNdT'r \ q 4 = >, APPkTr PPk1rt AFTER TIlsr

BOYS, enereetio and ambitious, for meesen-
ger service: excellent oppor. for advance
ment; liberal wages, bonus and vacation with
full pay. Apply to Mr.. Cranage, Delivery
Dept Western Union. 18th and Chestnut ats
ana helpers; steady work
for frst-class men. Apply Tindel-Morris
Co. Eddystone Pa.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
STAMPS AND COINS

STAMPS. ALBUMS AND SUPPLIES
For stamp collectors
PHlLA. STAMP co. 81 s. 17TH ST.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07

REAL ESTATE WANTED

sSn0o TO $500, ALL CASH. NEAR OAK
khSSnnEt, AMP YQRk. ROAD: STATE PRICE.
GER OFFICE. - ~ ~ 3 i
WE HAVE BUYERS for West Phiia. houses.
WEST PHlLA. REAL ESTATE Co II IA
'.u"o saltitnore ave Phone Woodland 2431.
CASH and quick settlement made any real
estate no matter vacant cond aGto
ana brokers protected. NJ. Hurevitz sal N. 9TH,
WE GAN SELL. rent, exchange or mortgaSe
your property: moderate costs
!, PERClNAL HENNTNG. 1920 Chestnut At
n+SaaLL house or apartment unfurn.. S2S 10
, 80 convenience TO Reading Rwy: In
iamllFi years lease. J Gal, Ledger Central
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
MACHINERY AND TOOLS

POWER PLANT MACHINERY In stock for
immediate delivery; power plants designed
and erected
PowER EQUIPMENT Co. ENGINEERS
1918 Chestnut st.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
MORTGAGES

$50 NOTE OR MORTGAGE ~
Immediate settlements ~
TO Unsettled Estate Loans ~
Building Association Fun1D.3
$1,000 DEMPSEY & co. -
81 s. 10th ct. ,.sd
FUNDS for LIST and cd mortgafes; a.
delphia and nearby New Jersey Of III
sylvania. LAMB q Co. 737 Walnut q. -
MORTGAGE FUNDS, any amount l0E
Cd. LEWIS, 633 Commercial Trust
lST AND. Cd MORTGAGES placed CT
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07

LARGE ROLLER COASTER and large pa.
vilion: about 10000 feet Of lumber used;
price 5000: also large engine, boiler and
stack s4OO NJ Sls. Ledger Office.
ONE four-hurner gas range. one gas water
heater; fine condition; low price. 2062
sBth ave. East Germantown.
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
HELP wANTEp--MALE

YOUNG MAN in machine shop: excellent on
portuntty to learn. Apply 17ii Sedeley av
Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1918-06-07
MOTORCYCLES AND BICYCLES
BUSINESS OPPORTUNITIES

NEW and second hand BICYCLES: tires 81 up
ANDREW T. BIRCHETT. 5O3 S. 22d.
New-York tribune., 1918-01-27
Husband and Wife
May File Joint Return

Tho amount thus arrived at is met
income" as defined in the law. and if
1t exceeds $1,000 or $4,000. according
to the marital status Of the individual
return must be filed. For the purpose
os the 2 per cent normal tax under
the act of September 8, 1916. the ex-
cmptions allowed are $4,000 for single
persons and $4,000 for married persons
or heads OF families, but for the addi-
tional normal tax Of per cent under
the act of October 3, 1917. the ex-
emptions are 1000 and $4,000, re-
spectively, and these are the amounts
turn shall bo filed. A husband and
wife may have separate incomes, each
less than $4,000, but il the combined
income exceeds that amount a return
must be filed. A joint return may be
made from which only one deduction
IS allowed, or separate returns may
be made, in which case the exemption
is pro-rated, but in all cases where
the income of either husband or wife is
subject to surtax separate returns
fhould be filed. If the net income is
$4,000 or under, or if it exceeds that
amount and does not exceed $4,000 and
the amount IN excess of $1,000 is offset
By the exemption under the act of Sep.
tember 9. 1916. including that for de-
New-York tribune., 1918-01-27

quirc will furnish check on individual
reports Of income which heretofore the
department. has had great difficulty ir
verifying. There has undoubtedly al
ways existed more or less uncertainty
as to the method of reporting such
profits and the only means Of verifying
the returns of individuals in respect
to such income has been by an exam
ination Of the books of the person max
ing the return. AS very few individuals
keep books and the examination of all
cases by agents is impracticablc, but
few returns could formerly be checked
as to this class of income. Under the
new system the department will be
able to completely check returns in
many cases without resort to personal
investigation by revenue agents. Re-
turns of information in this class Of
income will be filed only when request
ed by the Commissioner of Internal
Revenue.
"A similar report Of information may
be required from corporations showing
the names and addresses Of stockhold-
ers and tho amounts Of dividends paid
to each, and the tax years in which
such dividends were earned and the
amounts applicable to each. This in
formation is necessary TO assess the
tax on individuals, as the law provides
that dividends shall be returned for
the year in which they are received,
but shall be taxable at the rates ap-
plicable to the year in which they were
earned.
The provision relating to informa
ton. which is broadcast in scope and
Will disclose the ownership of vast
amounts of income, is that relating to
miscellaneous income. The law pro-
vldes that all persons, corporations.
partnerships, associations and insur-
ancc companies, in whatever capacity
acting, including lcssees or morteacor,
OF real or personal property, trustees
acting in any trust capacity, executors,
administrators, receivers, conservators
and employers, making payment to an
other person, corporation, partnership,
association or insurance company of
interest, rent, salaries, wages, pre-
miums, annutics, compensation, re-
muneration, emoluments or other fixed
or determinablc gains, profits, and in
come (other than payments of div
idends and profits on sales of secur-
New-York tribune., 1918-01-27

on file in the Treasury nen.r.
complete check of income from ths
sources will be within the novar
the government.
This method Of checking Nm
substitutes the former system ~ "' "a
duction Of tax at the source of -.
cellaneous income of over s3oOo y,
reduction Of the amount to narn"
OF $500 or over in the. returns ~ ::
formation will make it possible for -. ~
department to check income from ma.
sources which formerly could no, -
traced.
With the system which will be {,
stituted by the department unde- ~.
new provisions Of the law the do,.-.
ment will have il its files sutic;s..
data to check up returns Of incom. a.
the above mentioned classes wi.h...
the necessity of personal inves.;u,.:.
by revenue agents. The return. n;,,
be in the form of certificates. and s,ed
alphabetically, so that all cert;6o..
~''~ $Sl *tlICdLcS
showing payments to the sam. ;n,
vidual will be together and NAV \,
compared with the amounts rs,or..,
in the individual income tax retu..
To facilitate checking all payment, a,
$500 or over to the individual mus, \.
listed separately in the indiv;du.ps
return Of income, with the nam. =,
tho payor, SO that it will be oos,;h,.
to check the returns of informato,
with the corresponding items Reported
for tax.
Although information At the sourc.
has been substituted for Withholding
in the case Of citizens or residents a,
the United States, except in regard to
tax free covenant bonds, the provisions
for Withholding are still applicable in
the case Of a nonresident alien
This withholding applies in the case
of interest, rent, salaries or similar
income and fixed or determinable an.
nual gains, or profits, but the law
provides that the tax upon gains
profits and ircome not falling Under
the foregoing Shall be assessed BY
personal return, and shall be paid By
the owner of such income or tha
proper representative having the re.
ceipt, custody, control or disposal o,
the same. Under this sectiea the
payee of other income may be re.
quired to account :o. the tax as agent
for the -partisanship principal.
New-York tribune., 1918-01-27
A Provision
Which Causes Trouble

The burden on payers of income un-
der this provision Of the law will be
heavy. No estimate can be made as
to the number of payments which will
be made for which returns will be re-
qulred, but from fifteen to twenty mill
ion seems to be a very conservative
figure. For the year 1917 the records
of many large concerns have not been
kept in such shape as will enable them
to readily comply with the provisions
Of the law, and these concerns may
have some difficulty in making returns.
Many of the difficulties, however, which
will arise in making returns for 1917
can be overcome in future years by the
systematic keeping Of records, and with
complete returns Of such information
New-York tribune., 1918-01-27
How to Figure Out our Income Tax and How to Pay 1t
xA@ Which Becomes Half Millions

covering (D interest on bonds, (2)
profits on sales Of securities by
brokers', (3) dividends on stocks Of
domestic corporations, (4) payments Of
miscellaneous income.
Information returns on interest from
corporate bonds apply only to such
| bonds as arc not made subject to with
holding of the tax at the source. These
include bonds which do not contain tax
free covenants which bind the cor
poration for the payment Of the normal
tax. (Interest from tax-frec covenant
bonds will be handled as formerly
Inc returns Of information on this
class of income will cause little diff
Guilty. Ownership certificates, showing
the names and addresses Of the owners
of bonds and the amount of interest
received will be attached to coupons
when cashed, and such certificates, with
statement from debtor corporations
or fiscal agents, will constitute the re-
turn OF information. Until other
Treasury the old form of certificate
Form l000B will be used. The form Of
statement to be filed by debtor corpora
tions or fiscal agents has not as vet
been issued.
Information is also required in the
case of payments on interest on bonds
or foreign countries and dividends on
the stock Of foreign corporations re-
gardless OF amount, and this informa-
ton will be required by certificates
as formerly. If foreign corporation
has an Office or place of business in the
united States the burden of reporting
TINS income will be on the corporation.
but IT not the duty of reporting the
name Of the payeo and the amount OF
income paid is on the first collection
agency collecting such payments. No
report OF information is required in
the case OF payments of interest on
united States government bonds. or
state or municipal bonds.
Brokers Supply
Information =
Returns Of information from brokcr.
showing the names Of customer. for
whom business has been transacted
and giving details as to profits. losses
or other information which the Com.
missioner OF Internal Revenue may re-
New-York tribune., 1918-01-27
By o. P. Austin
(h The Amcricos)

Nj EAsuREMENT of the internal
lVl commerce of the country, the
exchanges Of merchandise
among its own people, is much mo1e
d'fflcult than measurement of its for
c'gn commerce. The representatives of
the government stand at the gate
ways through which the foreign COM
mercc enters or leaves the country
and demand that each importer or
exporter state the character, quality
and value OF the merchandise which he
brings into or sends out of the coun-
try. BY this comparatively simple
process the foreign commerce of the
various states Of the world is recorded
and dlgestea. AS a result of this meth
ca OF measuring the foreign commerce
OF any and every country we know that
the international trade Of the world
grew from one and half billion dol
lars IN the year in which the first
steamship crossed the ocean, 1919, to
twenty billion dollars in 1900 and forty
billions in -913, the year preceding the
great European war. But to determine
this record Of the foreign commerce
Tor all the nations of the world for
every year il the last century is far
easier than to determine the value of
the internal commerce of the United
States.
There are no gateways through which
the internal commerce of a country
must pass, and therefore no govern
mental or other machinery by which
1t may be measured in detail. We know
that Congress passes laws for the reg
ulation and control of the Commerce
between the states," and that we have
an Interstate Commerce Commission" ;"
yet there is no record. financial or
otherwise, of the value Of the mer-
chandise passing between the respec-
tive states or other divisions of the
country. and billions of dollars worth
of merchandise cross and recross state
and municipal boundary lines without
record Of any sort as to their char
acter, value. the place Of production or
final destination.
A Basis of Measurement
BY one process. however, it is pos
sible to estimate the value of the mer-
chandise forming the internal COM
merce of the United States. Necessa-
rily, the merchandise exchanged among
our own people consists of the products
of our own industries plus any mer-
chandise brought in from abroad. and
we in the United States have, better
than any other country in the world,
the means Of measuring all of these
products at the place at which they
enter the commerce Of the country.
We have what no other country of
the world hasa periodical census Of
the manufactures and all other prod
ucts of the country. taken at quinquen-
NAL or decennial years. and from other
cffices of our government we have also
annual estimates Of. the output of Ger.
tain great classes Of merchandise. Bv
aggregating the figures of value of
these various products, state by state
and section by section, we may at least
determine the quantity produced of the
principal articles forming the inter-
nal commerce. the place Of production.
and in some degree determine the place
Of consumption. By this process we
may at least approximate the inter.
New-York tribune., 1918-01-27
changes of merchandise among our own

people.
The census of 1915 put the value of
the factory products Of the United
States in 1914 at s24,246,O 100000, and
we know from the reports of earlier
censuses that the value of the manu-
factures produced by the "hand trades
and neighborhood industries' is nearly
00,000,000, which must be added to
the value of the factory products in an
effort to obtain the true value of all
manufactures produced in the country.
So we may set down the value OF the
manufactures turned out in the United
States in 1914 at fully $4,000, 900 900.
The Secretary Of Agriculture estimates
the value of the farm products of the
United States in 1914 at Approximately
$4,000, 1000, though it is estimated
that about one-tenth of this, or, say.
$l0OO,000,000 was consumed on the
farm, leaving the amount Of agricultural
products entering internal commerce at
approximately $4,000, 100000. The Geo
logical Survey Of the United States es-
Inmates the value of the mineral prod
ucts OF the country in 1914 at over
$2,000,O00,O00, and to this we must
add at least $l,000,000,0 900 for the prod
ucts OF the forests and fisheries and
others of miscellaneous character.
The merchandise imported in 1914. all
OF which enters internal commerce
after passing through the custom
houses. was valued at nearly s2.00O.-
100000 on its arrival at the ports and
OF course, the tariff duties were added
TO this cost before it entered the in
'ernal commerce of the country.
1914 Total, $4,000, 900 900
All of these great groups of mer-
chandise. the manufactures, the apri-
cultural products, the minerals, the
products of the forests and fisheries
and the merchandise imported, form
the internal commerce CT the United
states, the merchandise exchange be-
tween its people, for even that which
Is finally exported is part of the
internal commerce before expectation.
The value of the manufactures in 1914
was $4,000, 100000; agricultural prod
ucts, exclusive of those consumed on
the farm, $9,oo0,0OO,0 900; minerals, s2.-
ooo'ooo,o0o; miscellaneous products,
$1,000, 100000; imports, $4,000, 900 900
making an aggregate of $4,000, 900 900
as the value of all the articles ex-
changed among our own people. and
thus forming the internal commerce of
the country in the year 1914.
The valuation placed upon these
various groups of articles is at the
place of production. The manufacture
er IN reporting to the Census Bureau
states the value of his product at the
factory, the agriculturist states the
value of his product at the farm. the
valuation OF the mineral products is that
at the mine, and the valuation placed
upon the merchandise imported is that
IN the country from which it was ex-
ported to the United States, though the
importer necessarily adds the cost of
transportation, the duties paid and his
own profits before sending it into the
internal commerce Of the country. This
grand total of $4,000, 100000, the estj-
mated value OF the merchandise form
ing the internal commerce Of the conn.
try, represents, therefore, the products
IN question at the place of production
and does not make any allowance for
the cost added by transportation or the
New-York tribune., 1918-01-27

Hics) of $500 or more in any taxable
year, or, in the case Of such payments
made by the United States, the officers
or employees Of the United States hav-
ing information as to such payments
and required to make returns in re-
gard thereto arc authorized and re-
quired to render true and accurate
return to the Commissioner Of Internal
Revenue, setting forth the amount Of
such gains, profits and income and the
name and address Of the recipient Of
such payment.
The wording of this provision Of the
law is very broad, but it would seem
that Congress contemplated merely re-
quiring returns of payments which are
purely income and not payments in
Guiding in part a return of capital, such
as payments for property sold. Like
wise, it was apparently not intended
to be applied to such payments as
freight charges and insurance pre-
mums or similar payments, which only
partially represent income. To require
information concerning all payments
Of $500 and over, regardless Of the
purpose for which they were made,
would be equivalent to requiring de-
tails Of large percentage Of all busi-
ness in the United States; and this
would neither be practicable nor USE
full. The purpose was clearly to have
reported payments which might readily
be checked with the individual return
of income.
New-York tribune., 1918-01-27

that he should file return. the burden
is on him to obtain the proper form
and file it with tho collector Of in
ternal revenue for the district in
which he resides or has his place Of
business. Fer failure to do so he is
liable to o penalty Of not moro than
$1,000, and in addition q penalty OF
90 per cent Of the amount of the tax,
and for filing false or fraudulent re-
turn the penalty is fine not exceeding
$4,000 or imprisonment for one year
or both and 100 per cent of the amount
Of the tax cvaded.
Important changes have been madc
in the method of returning income for
the purpose Of the assessment of the
Federal income tax for 1917. The
former practice Of the old Form 104O
Of taking the total gross income and
deductirg the allowable deductions for
the purpose of determining net income
has been discontinued and it is now
necessary that all deductions claimed
shall be reported in connection with
the palD> ular income with respect to
which the expenses are paid or loss
sustained. For instance, if man pays
taxes on building which is used for
his business the amount paid must be
entered as deduction from his in
come from the business in which the
building is used. If he has taxes on
his dwelling the amounts paid there
for will be entered in separate place
in the return.
Income which must be accounted for
in the individuals return includes:
Q) All incomes from personal eervices,
such as salaries. wages, commissions. di-
rectors fees, bonuses, pensions and COM
pensation for professional services (2) in
come from business, including manufacture
ing. mercantile and all business in which
capital Is invested (3) profits from sales
OF property not connected with the taxpay-
ers business: az rents and royalties; (5)
interest on bonds (not exempt). mortgages.
deeds Of trust. notes, bank deposits, etc.
(6) dividends, and (7) all other incomes, in
Guiding that received from fduciaries.
In most instances salaried people
have no deductions directly connected
with the earning Of their salaries. If
however, it is necessary to maintain an
office or hire clerks or incur any ex-
pense essentially required in order to
perform the service for which a salary
IS received, disbursements therefor are
proper deductions: For instance, if an
agent should receive a salary of $4,000
q year, but in order to transact busi
ness he is required to rent an Office and
pay clerk hire amounting to $1,000 q
year. he will be required to pay tax
only on $4,000. The same would be
true IN the case of person working on
3 commission basis.
New-York tribune., 1918-01-27
How Treasury
Will Check Returns

In the act Of October 3, 1917, Con-
gress has provided for a very elaborate
system Of information relating to pay
mcnts OF income. which will make it
extremely difficult for an individual. il
he should feel so disposed. to eyade his
income ta~. Separate provisions are
made for different classes Of income