davidaulloa/AmericanStories huggingface dataset:
Iron County record. [volume] (Cedar City, Utah) 1893-1982, 1918-03-15
state of Ohio, city Of Toledo. :.

FRANK j. Cheney makes oath that he IL
senior partner OF the firm Of f. j. Cheney
4 CO., doing business In tho city OF To-
ledo. County and State aforesaid. and
that said firm VIII pay the sum OF ONE
HUNDRED DOLLARS for each and ey-
cry case Of Catarrh that cannot be curcd
by the use OF HALLS CATARRH CURE.
FRANK J CHENEY
Sworn TO before me ana subscribed in
my presence, this 9Th day OF December
a. - 1856.
tSeaD A. W GLEASON
Notary Public
Halls CatarTh Cure On taken Internally
and acts directly upon the blood and mu-
eous surfaces OF the system Send for
Testimonials. free
T. j CHENEY & co Toledo. o.
Sold by an Druggists 75c
Take Hairs Family Pills Tor coHsilpntion
--..-- $3.50 S.a.z<sS-s.E1-.zEl s-.-.s--~--s-.
Iron County record. [volume] (Cedar City, Utah) 1893-1982, 1918-03-15

Dependency Due to Constipation.
Women often become nervous and
respondent. When this is due to con-
stipation it is easily corrected by TAX
ing an occasional dose of Chamber
lain's Tablets. These tablets are easy
to take and pleasant in efrect.-Adv.
New-York tribune., 1918-12-24
Education Board Needs
$7SO.O0 to Meet Debts

Three quarters OF million dollars,
which the Board of Education lacks
to pay its December obligations, viii
have to be supplied by the transfer
Of funds appropriated for other pur
poses, it was announced by President
Arthur S. Somers at yesterdays meet
ing Of the board. President Somers and
DR.. William L. Ettinger. Superintend-
ent OF Schools, were instructed by the
board to place the confused STATE Of
its finances before the Board of Esti-
mate at its las meeting this year. next
Friday.
The Beard Of Education started yes-
terday to make good its deficit by ap-
portioning to the school fund The sum
of $38. 8.670S3, which it had received
from the Federal government 20 pay
for the vocational training of enlisted
men in the nations lighting forces.
President Somers pointed out that the
deficit viii completely vanish if the
Board of Education gets the use OF
$1,000, ,0G0 of the state common school
fund. the disposition of which is now
being determined by the State Super
intendent of Schools.
The balance on hand in the general
fund, after reductions have been made
for outstanding obligations, is s2.450-
600, President Somers said, whereas
the board requires SO 200, 900 to finish
the current year.
New-York tribune., 1918-12-24
Fears Conditions OF
Discomfort May Come

'In order to raise the money to pay
the expenses we have incurred, and
are bound to incur, the government
must reach out and put heavy hand
through its power of taxation upon
every citizen in the land, and if it be
presently discovered that the hand of
the government bears heavily and un-
justly upon the masses and touches
only lightly the rich-in proportion to
the ability to pay-it will produce con-
ditions of discomfort and resentment
not pleasant to contemplate"
Even after La Toilette had completed
his speech, the tired Senators had to
consider other amendments. In the
Senate proper the postal zone amend
nient, abolishing the postal zones for
second class mail, had to be voted or
again, and again it was sustained, as
IN the committee of the whole, but this
time by the decisive vote of Al to %.
An amendn ent offered by Senator
Spencer of Missouri, reducing the rate
of taxation on fur goods from 10 to s
per cent, was defeated, and another
amendment compelling persons or cor
porations having government contracts
to report them and statement Of the
business done under them to the Inter
nal Revenue Commission was accepted
New-York tribune., 1918-12-24
portion of the net income bears to
entire net income"
The Credits on Var
And Excess Profits.

In the case of war profits the cred
Its, in determining taxable net income.
are specific exemption Of $4,000 and
an amount equal to- tho average pre-
war profits plus or minus, as the case
may be, 10 per cent of the difference
between the average invested capital
for the pre-war period and that for the
taxable year.
In the case of excess profits the
credit consists of n specific exemption
of $4,000 plus an amount equal to 8
per cent of the invested capital.
Invested capital in connection with
the excess war profits tax is defined
at length, and contains a number Of
remedial features, which are gem
cral characteristic of the bill through
out and arc designed to avoid the
working of hardships in individual
cases.
In the case of new corporations
which have no pre-war history to use
in comparing with war income for the
purpose of determining war profits,
1t IS provided that they shall have the
same deductions that are allowed to
like representative businesses.
Income derived from the sale of oil
wells or mines in cases where the tax
payer is the principal explorer, devel-
oper or discoverer thereof is not sub
acct to the war excess profits tax eX-
cept to an amount not in excess Of
20 per cent of the amounts derived
from such sale
New-York tribune., 1918-12-24
SHrfGr Starts on
incomes Of $4,000

me surtaX IS not subject to credits
except as modified by a separate net
OF congress- but does not affect in
come under $4,000. The surtax roto i
ap pei ccnI or income between $4,000 and
asu So'ooo, and increases at the rate
% ! per cent for each additional $4,000
% income until it reaches 4S per cent
On % incomes from $4,000 to 500. 900
oetween 100000 and $15O,OOO the rate
eoooo a. 90 per cent; between $15O,0OO and
Y-ooo,uu': o6 per cent; between $500. 900
ana $500, 900. GO per cent. hetween
$ooo,o0o and $4,000 63 per cent: be-
tween soOo,o00 and 100000, Cd per
cent ana over Sl,O00000, 65 per cent.
IN computing net income as com
pared with gross income MANY deduc-
'ions are allowed and defined, but it is
speclfcally provided that these do not
include house rent or other livinr ey
penSes. The deductions include liberal
depletion allowances in the case Of
MINES and oil wells and allowances for
lallures or inventories correctly to re
feet the business, etc.
Regardless of what the net income
may be, individuals are required to
make returns of gross incomes of as
much as $1,000 in the case of single
persons and of $1,000 or more in the
case OF married persons.
IN 1870 and thereafter the taxes paw
able on 1919 incomes are to be 8 per
cent instead of 10 per cent on net in
come in excess Of 1000 and A per cent
instead OF 6 on income Of $4,000 or
less w
New-York tribune., 1918-12-24
Inheritance Tax in
Place OF Estate Yay

The Senate substituted sn inheri.
tance tax for the estate tax of the
House bill and of the present law
which is about twice as exacting as
the present law, though not so severe
as the House bill. This title has man,
qualifying and administrative sections
but the rates are as follows:
One per centum of the amount by which
the beneficial interests passing to such
person exceed $4,000 and do not exceed
S25, 900
Two per centum Of the amount by which
such beneficial interests exceed $3.50
and do not exceed $4,000:
Three per centum of the amount by
which such beneficial interests exceed $780,
600 and do not exceed $l00 600
-Four per centun of the amount by
which lnc such beneficial interests exceed
$4,000 and do not exceed $3.50 900;
Five per centum of the amount by
which such beneficial interests exceed $780,
600 and do not exceed $200. 900:
six per centum of the amount by which
and do not exceed $3.50 900;
= Ten per centum of the amount by which
such beneficial interests exceed $250,0o0
and do not exceed 100000;
Fifteen per csntum Of the amount by
which such beneficial interests exceed
So0o,0oo and do not exceed Sl;000,000;
Twenty per centum of the amount by
which such beneficial interests exceed
9l,VuV,VVu ana DO not exceed 81, SOC, 600
twenty-five per centum Of the amount
by which such beneficial interests exceed
5000, 600.
The transportation tax title Of the
bill places a levy of 9 per cent upor
freight transportation payments, I cen'
for each 20 cents of express charges
and per cent on passenger transpor
tation, sleeping car fares and pipe lin(
transportation. Commutation passenge
tickets for distances not exceeding
thirty miles or for which the fare i
not more than AZ cents are no
taxed. Telephone and telegraph
charges are taxed cents between
IA cents and 80 cents and II
cents above so cents. Leased wire
rentals and talking circuits are taxed II
per cent Of receipts. but the tax doe:
not apply to such agencies when uset
for the transmission of news or by
common carrier, telegraph or telephon,
company in the prosecution of its owr
business.
New-York tribune., 1918-12-24

thls evening, his first address in the
senate IN year, was rejected by a
vote of 55 to 6.
In urging adoption of his bill. Sena.
tor La Toilette estimated that it would
raise $6.743,00O,0 900. He attacked the
Senate bill on the grounds that it
would not raise enough revenue and
would not distribute it fairly. His sub
sutute put increases principally on ex-
cess profits and Individual incomes.
Speaking on his bill, Senator La Fol
lette said:
Il would take every dollar of war
profit the Wisconsin Senator said.
leaving business its enormous pre-
war profits and its capital untouched.
Il would take all of the incomes over
enough to enable the owner of the in
come to support his family in com
fort
Referring to his plan to increase in
come taxes, Senator La Toilette said:
Whatever may have been the forces
which caused the present world war
one result of it must be apparent to
every man Of intelligence, and that is
that the plain citizen has come to real
ize his power as never before, and con-
sequently will assert his rights as
never before
New-York tribune., 1918-12-24
automobiles, Pianos
ind Photographs Pay

Manufacturers and importers CT pas
senger automobiles and motorcycles are
required to pay 5 per cent on their
sales, and tires. inner tubes and acccs-
sories pay the same Pianos, graphic
phones, Photographs and the like ard
records, except pipe organs, are taxed
per cent Sporting goods will pay 10
per cent, chewing gum, 3 per cent; cam
eras, 10 per cent; Photographic films
and plates, except moving pictures, s
per cent; candy, per cent; firearms,
shells and cartridges, 10 per cent;
hunting and bowie knives, 10 per cent;
dirk knives, daggers, sword canes, still
letos and metallic knuckes, 100 per
cent; portable electric fans, per
cent; thermos bottles and thermo-
static containers, per cent; cigar or
cigarette holders of meerschaum or
amber, humidors and smoking stands,
~ per cent; automatic slot device ma
chimes, per cent, and if the manu-
facturer, producer or importer of such
machines shall operate them for profit
an additional tax of per cent of the
value OF the machine; liveries, 10 per
cent; hunting and shooting garments
and riding habits, 10 per cent; fur
goods, 10 per cent; yachts and motor
boats, and pleasure boats and canoes
if sold for more than $15, 10 per cent;
toilet soaps and toilet powders, per
cent; works if sold by another than
the artist, and also antique furni-
ture. per cent; watches, jewelry,
clocks, binoculars, etc, per cent
Persons leasing moving picture films
for exhibition are taxed 10 per cent
of the receipts therefrom. If they ex-
hibit them themselves for profit they
shall pay an equivalent tax of per
cent.
When sold by dea Ter for consump-
ton tax of l cent in each 25 cents
shall be paid on toilet articles and
medicinal Preparations, not including
serums and antitoxins and not includ-
ing medicinal preparations which are
not advertised to the general lay pub
lie
New-York tribune., 1918-12-24
Perfumes Come Under
Bccerage Tax Title

Under the beverage tax title distilled
spirits are taxed S5.40 gallon for
beverage purposes and $500 otherwise;
perfumes are taxed S1.10 per wine gal
Ion; beer is taxed Sc barrel; wines
ere taxed from 16 cents to 81 a gallon,
according to the percentage Of alcohol,
and there are additional taxes on the
containers Of sparkling or carbonated
wines. Non alcoholic cereal beverages
Is per cent Ginger ale and such
drinks in containers are taxed 10 per
cent; natural mineral waters per
cent. Soda fountain soft drinks and
ice creams are taxed l cent in 10, pay
able by the purchaser.
Cigars, cigarettes and tobacco are
taxed as follows:
Tobacco and snuff are taxed at IS cents
per pound when sold by the manufacturer
or importer.
Cgars-
Weighing not more than 3 pounds per
thousand. $3.50 PEI M.
Weighing more than pounds per thou
sand
Intended to retail at less than cents
each S4 per M.
4 cents and not more than cents
each 81 per nj.
cents and not more than cents
each $40 per M.
Z cents and not more than cents
each S5.4O per M.
cents and not more than Is cents
each 50 per NJ.
Is cents and not more than 20 cents
each, SIP per NJ.
More than 90 cents each, SIS per M.
Cigarettes weighing not more than 3
pounds per thousand
Intended to retail at less than cents
each. $50 per N.
Intended to retail at 9 cents or more.
$3.50 per NJ.
Tobacco and snuff, per pound, Is cents.
Cigarette papers
Each set of more than 25 and not
more than 90 papers, u cent.
More than so and not more than 100
papers, cent.
More than 100. Z cent per 50 or
fraction thereof
Cigarette tubes, cent per 80 or
fraction thereof.
New-York tribune., 1918-12-24
Brooklyn Hold-Up
Men Had No Aids.
olice Now Think
Shot Bandit Still Unidenti-
fed, but Roy Tyler Had
Such a 'sPal" i'm Other
Jobs, 1t Is Now Asserted

The tip rs to the whereabouts of
Roy Tyler, bank robber, yeggman and
Jallbreaker, sought as the taller of two
bandits who raided the East Brooklyn
Savings Bank and killed two officials
on December 13, which the police were
confident would come from the under
world, had failed to materialize late
last night
The police believe the absence of the
expected underworld "squeal" indicates
that the men who stole $4,000 and
murdered two officials in the Brooklyn
institution worked without accomplices
Heretofore, the police have believed
that at least half a dozen criminals
were involved in the holdup.
Numerous crimes kept the police on
the jump yesterday. One of the most
daring took place just before noon,
when two men robbed the offices of the
metropolitan Jewelry and Credit Com
pany, on the second floor of 45 West
125th Street, of 81 500 in cash and Lib
erty bonds
Mrs. Rose Sacks. wife of the man
aeer, was there alone. The robber
asked to see jewelry. When she brought
out cray one Of the men Jumped
behind the counter and ransacked the
cash drawer The robbers overlooked
several thousand dollars in bonds and
cash IN an open safe.
Early yesterday morning yeggrnen
broke into the factory of the Byers and
Hayes Company, pen manufacturers. on
the top floor of 6S Barclay Street, blew
open q safe and stole about $4,000 in
money and gold plate. Trains passing
on the Ninth Avenue "L" are believed
to have deadened the sound of the ex-
rloslon, which set fire to the building
The blaze was trifing. but it lead to
the discovery of the rifed safe. The
yeggmen used nitroglycerin.
strange break in the DAYS crime
record came from the Greenpoint sec
tlon, of Brooklyn. where Patrolman
Leander Brewer, of Jamca. /. l., was
arrested on a charge Of pointing a
revolver at saloonkeeper's wife and
tapping the till Of $25. Brewer was
IN civilian clothes.
Mrst Nellie Slotchin, wife Of Andrew
Slotchin, who has saloon at 221
Greene Street. Greepoint, was in the es-
;abllshment alone when Brewer came ir
and is said to have demanded all the
money she had. When arraigned in the
bridge Plaza court later in the dav.
Brewer. who has been on the police
torce FOR twelve Years. said he had
been drinking. He WAS held without
bail for the grand jury.
Another feature Of the dav was
the announcemcnJ that $3.50 worth Of
electrical fixtures have disappeared
from Police Headquarters. Manhattan.
IN the last few days. As result. en-
poyes Will not be permitted to leave
the building with bundles unless they
iave permits.
New-York tribune., 1918-12-24
'Iammany Loses Place
To Southern Democrat
M SuTNCTnN

WASHINGTON. Dec. Never
satisfied with their treatment by the
present Administration, the Tammany
men in Washington are particularly
indignant just now over the fact that
Senator elect William ]. Harris. of
Georgia, has been appointed to a place
IN New York City under the Alien
Property custodian, which the New
Workers. think should 90 to some En-
plre State Democrat.
me Iammany men could have thought
OF lot Of New Workers who would
FIJI the place, they said. and. in fact.
1t IS understood they had man picked
out for the place who was acceptable
to Mitchell Palmer, the Alien Property
Custodian, but the President insisted
that Mr.. Harris should be given that
place
Harris entered the Senatorial race
IN Georgia at the suggestion of the
President. defeating Senator Hardvick
and also Schley Howard, a member Of
the House. He will not take his seat
IN the Senate until March I. so mean.
tlme, having resigned from the Fed
eral Trade Commission TO make his
senatorial race, he is holding down the
Job under Mr.. Palmer which the Tam
ranyites wanted
New-York tribune., 1918-12-24

Inc revenue bill as passed by the
Sehate IS, except for a few changes
MADE late yesterday, the same as
wen 1t came from the hands of the
'nance Committee A large number
o. corrective and co0rdinative amend
as Isats were adopted on the suggestion
" the committee during the progress
VI .ne bill through the Senate, and two
y. enree additional committee amend
~sn's OF some Importance also were
1lopted. With two or three exceptions,
H. important amendment not approved
I;n 'he committee was written INTO the
;. Inc bill as it now stands is believed
~ De much nearer the form in which
- -. VIII come out of the conference
Ymmittee than is the House bill. 1t diff
s's from the Rouse bill in principle
number of respects and in rates
ssy generally, outside of the normal
%come and surtaxes, because it is de
insSneo isno0 TO raise $4,000, 900 instead Of
~ 'TVgSo'OoO'O0O in the year 1919.
me most distinctive feature of the
SSsss'e Ssse torn OF the bill is the plan to
HsnAe the taxes 10 be paid IN 1920 and
"'.eaiter on a different basis and for
smaller amount. viz, $4000Q00, 900,
ebaa eIsn lor those payable In 1919. This
Tho tS"Ee IS effected entirely by reducing
Wv income and war excess profits
dsss,. dss, In fact, the war profits tax then
Ns.'ppears. Otherwise the bill stands
far |,
New-York tribune., 1918-12-24
Federal Salaries Tax
Le}f to Courts

Inc Senate amended Section 213A
so as to require that any gains, prof
ITS, or income derived from salaries
wages, or compensation for personal
service, of whatever kind and in what
ever form paid and so en-, be subject
10 income tax, leaving the constitu-
tional question as to the authority of
congress to tax salaries of the Presi-
dent. Federal judges and state officers
TO be settled by the courts in any
case IN which the question may be
raised.
The proceeds of life insurance poll
I clea paid upon the death of the in
sured are. under the House bill, eX-
empt from taxation only when paid
to individual benefciaries Of the es-
tate of the insured (Sec 213 B. u.
MS limitation has been removed so as
TO place all beneficiaries (individual.
corporate or otherwise) on the same
footing
The exemption of soldiers and sail
ors' salaries (Sec. 213 B, g has been
modified by removing the $500 lim-
tatlon, but its operation has been re-
stricted to the duration OF the war
and it is made to apply only to those
in active service.
The House provision subjecting the
ittcieSI OH new issues Oh state and
municipal bonds to taxation rs income
was also stricken out. Apart from
the constitutional question, it was held
unwise for Congress to attempt to I'M
pose this tax upon the obligations Of
states and municipalities as long as
the states are not free to tax in a
similar manner the obligations of the
United States.
Bonds issued by the War Finance
Corporation have been added to the
list of obligations the interest on
which is exempt from the tax Sec.
2l3 3 a.. These bonds were issued
under the same terms as the Liberty
bonds issued under the original act
of September %, 1917, with respect to
exemption from taxation, and it was
felt that no discrimination ought to
be made in> the income tax law.
Corporations are taxed 10 per cent
on their net income in 1918 and per
cent thereafter, as normal tax. Labor
agricultural, horticultural, mutual say
ings banks, fraternal societies, social
clubs. etc, are exempted from these
taxes; also Federal land banks and
farm loan association Corporations
must make returns Of gross as we'll as
net income and show in detail the diff
ference.
Affiliated corporations must make
cons Olidatpd returns
New-York tribune., 1918-12-24
revenue Bill as Passed by Senate
Changed by Amendments i'm Last Hour

vlduals and partnerships from the
operations of the excess profits as we'll
as war profits taxes provision, but i
new feature is that corporations that
make their earnings from the personal
activities of their members rather than
from invested capital shall be treated
as partnerships. Regardless of the re-
ductions in rates in various titles be
cause Of the lesser amount of revenue
TO be raised, the Senate was inclined
toward lower rates in most of the spe-
clal and excise taxes.
Another feature of the Senate bill
that is distinctive from the House bill
and the present law and is a new de-
parture in American revenue legisla-
tion is the adoption of the principle of
considering business as a continuous
process and taxing it in that view in
stead of rigdly by each year. This
principle is effected by permitting the
taxpayer to deduct his net loss in a
year Of adversity from his return from
the previous year, and, if need be, from
the succeeding year, in order to pre-
vent the hardship of full taxation on a
single prosperous year. The following
is a summary of the principal provis-
ions of the bin as amended by the
Senate:
The first title of the bill is devoted
to general definitions of certain words
and phrases used throughout the bill.
The second title deals with the in
come tax, and under the heading Of
met losses" has the continuous taxa
tion provision just described, and it is
provided that inventories used in de-
;ermining income shall be according to
the best accounting practice of tho par
ticular trade or business class, which
is interpreted TO mean that inventory
nriceS shall be cost prices or market
prices, whichever be the lower.
New-York tribune., 1918-12-24

lsh the zone rates. except that within
the first and second zones applicable
20 fourth class matter the rate shall
lie ] cert pound and for greater dis
tnnces 12 cents pound. This change
becomes effective July / next. On the
same date the first class letter postage
rate is reduced from 3 cents to cents
ana all frst class rates become the
same as before October 2, 1917
Employers OF child labor, as defined
are taxed 10 per cent of their ncr
rms provision is intended not for rev.
enuc but to eliminate che employment
of child labor.
Inc general administrative provi-
s'ons authorize the appointment of an
advisory tax board by the Commits
sloncr of Internal Revenue, with the ap-
proval Of the Secretary of the Treasury
IRIS action gives a legal status TO a
board that has been informally estab-
llshed in the Treasury Department and
mas proved itself of great value. On
request of taxpayer the Commits
sloner may submit to the board any
question or dispute relating to the IN
terpretation or administration of the
revenue laws.
p legislative drafting service is Gre
ated, consisting of two members. It's
business shall be to aid in drafting
public bills, resolutions, ETC., on the
request of committee Of either house
Of Congress-
The salary OF the Commissioner Of
Internal Revenue is increased to $1O.-
coo year and additions to his staff
are. authorized at increased pay, and
he IS empowered to adjust the salaries
of deputy collectors, but no such salary
shall exceed $4,000. He is given an
additional appropriation of S7,5OO 600
ing the total $250OO,OOO.
Riders tackled on at the last moment,
though not germane, approved of Civ
ing one months extra pay so all
soldiers and sailors mustered out since
the signing of the armistce, and also
applying the Reed dry law to
the District of Columbia, thus forbid
ding the importation of liquors into
the district, which is now legal