davidaulloa/AmericanStories huggingface dataset:
Evening star., 1918-02-04
Valuation of Intangibles.

One OF the most disputed points has
related to the valuation of trade marks,
good will. patents or copyrights, most
businesses arguing for inclusion Of these
at high figure in their capital invest
ment. The regulations provide, however,
that only in cases where actual payment
has been made for these items can the ex-
pense be added to the invested capital
total. No adjustment is allowed, either
for expenditures made to develop good
will or other intangible assets BY this
ruling the plea Of a number of CORPORA
tions which have spent thousands or even
millions of dollars developing a business
is refused.
The excess profits law provides that
in cases where it seems impossible to
determine deductions in the ordinary
way. because business did not exist
IN pre-War years or because of excep-
tional conditions, such as eXtraordi-
narfly low profits then. the business of
representative concerns is to be taken
as basis for figuring deductions The
provision, the regulatio provide. NAV
apply to businesses having defective
accounting systems, making it impossi-
BILE to compute invested capital; for
eign taxpayers when it is deemed i'm
practicable to investigate invested cap
ltal figures in another country; long
established business concerns which
maintain conservative or unusual busi
ness organizations, and businesses for
which the invested capital is seriously
disproportionate to the taxable in
come An example of the last case
would be business which made large
profits in 1917, but which had had sew
eral previous unproductive wears
Evening star., 1918-02-04
Applied to the Professions.

The per cent tax on profits over $4,000
Tor taxpayers having only nominal
capital is held to apply to professional
men or to trades or businesses render
ing professional services. If a corpora
ton is engaged in two kinds of busi-
ness. one being professional and re-
qulrlng no capital. the regulations pro-
vide that its entire income is to be con-
sidered as of its principal business
lf an individual is engaged in two or
more business, however. one taking
no capital and one with capital. income
from each is TO be taxed separately
For instance. a physician owning a
hospital would be taxed at per cent
| on his professional income above &c.
1 in the hospital at other rates.
The regulations require corporations
to describe in making returns their re-
latlons with other affiliated CORPORA
| tions. This is expected to disclose many
facts concerning business combinations
not now on record.
Evening star., 1918-02-04
HONOR FOR U.BoAT CREWS.
Special Decoration for Meritorious
Work Created hY Emperor.

AMSTERDAM. February 4-Emperor
William created a special decoration for
U-boat crews on the anniversary Of the
Inauguration of ruthless submarine war
fare as recognition for meritorious work
during the war. The vossische Zeitung
says the decoration 10 available for Off
GERS and crews after three voyages.
The emperor also has conferred the
order Of pour le merite'' on Admiral Won
HoitzendoT6. head Of the naval general
stan. and Admiral Scheer. commander OF
the German battle deets
Evening star., 1918-02-04
would-Be Lynchers Held at Bay.

ATHENS, Tenn. February AFTER
holding of all night an angry mob Of
citizens who were yelling for Arthur
Renfro, negro. accused Of having Grim
inally assaulted a four-year-old white
girl. Sheriff Lawson and a heavily
armed guard of deputies put the black
on the Memphis Special at o'clock
yesterday morning and sent him to the
jail at Knoxville. to await trial 1t
was announced that a special term OF
court will be called about March TO
try Renfro.
Evening star., 1918-02-04
King Albert Visiting in France.

PARIS. February 4.-king Albert OF
Belgium passed through Paris yester-
day for the south of France. where
he Will spend a few days with the
queen He called on President Potn-
care. who asked the king to hand %
the queen a newly created medal
Frances gratitude.'t on behalf of the
French government.
Evening star., 1918-02-04
RULINGS EXPLAIN
TAX 0yjPR0F||TS
INTERPRETATIONS of War Reve-
nue. Law Are Announced
in Regulations.
MANY PROBLEMS SOLVED

Excess profit tax provisions of the
war revenue law are interpreted in
regula tions Just issued by the internal
revenue bureau. The regulations. as
prepared, solve many problems affect
ing the basis for computing profits.
They leave, however, much yet to be
determined by specific rulings or
amendment of the law to make clear
some judicial questions. These proposed
amendments to adjust situations where
the bureau considers doubtful it's au-
thority to determine procedure are
being prepared.
Since deductions based on a percent
age of invested capital may be taken
from aggregate profits before deter
mining the taxable amount, corpora
tions or partnerships are anxious to
figure their invested capital as high as
possible. BY the regulations. invested
capital is defined as the total of the
capital. surplus and undivided profits
as shown on the books. with certain
adjustments required by the law. II any
change in the invested capital has been
made during the year the monthly
average is to be taken.
If the true surplus or undivided profits
are not shown by the books. because of
failure to provide for depletion, deprecia-
ton, obsolescence or other losses, the reg
ulations make it mandatory to figure cor
rections. and thus reduce the capital fig
ure This would prevent corporations
from figuring their tax exemptions at too
high a figure by overestinating their
capitals.
On the other hand. It is permitted to add
to the surplus account expenditures in the
past for extension Of the plant or equip
ment which still is in active use, If the
expenditures have been charged as current
expense.
Evening star., 1918-02-04
FLAGS, POSTERS. FLOWERS.
GREET SASSARI WARRIORS
Italian Peasantry. With Children and Babies,
Travel 50 Miles to Welcome Heroes
Of Col di Rosso Battle.

ing party. He was accompanied by off,
GERS of the allied stats. high government
ana municipal officials and representatives
fares were thronged with cheering people
Evening star., 1918-02-04
o. s. Dollar props s Cents in China.

Annoy, China, February THE
American dollar is quoted here as
worth $1.34, silver, in Chinese coin, a
decrease OF cents since November 30.
The normal rate is about $2.25 silver.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Episcopal Council.

With an eloquent and interesting ad-
dress on the war by Rev. Hugh Blk
head. rector of Emmanuel Church, Bal
timore, the annual convention OF the
Episcopal Council of West Virginia ad-
iourned last Sunday night in Zion tpls-
copal Church, Charles Town. ne
speaker some time ago made an otficlal
inspection for the Red Cross in France,
England and Switzerland, consequent
" his talk was of more than ordinary
interest. The service was impressive
because of the presence OF so large. a
number of vested clergymen and the
beautiful music.
Next May the council will meet IN St.
Matthew's Episcopal Church Wheeling,
and at the same time the tooth ami
versary of that church will be celeora-
ted.
The recent session of the council was
largely attended and very entertaining,
Rev. DR.. r. D. Roller, of Charleston,
elected secretary. Robert L. Boyd, OF
Wheeling. was reelected treasurer.
Rev. Mr.. Myers resigned as chairman
of the Sunday school commission and
Rev. Mr.. Tyler, Of Huntington, was
elected TO the vacancy.
Rev. RI. r. D. Roller, of Charleston,
who resigned some time ago as secre-
tarv, was made histriographer OF the
council. His seth anniversary as rec
tor in West Virginia was observed; also
the 3Oth anniversary Of Rev. Jacob
Birmingham, of Wheeling, the first
postulate in the diocese. Rev. Scollay
Moore celebrated his 30th anniversary
as rector in Parkersburg, and Arch
deacon NJ. B. Spur his 18th anniver-
sary. -,
The council voted TO unite with the
province OF Washington. This en-
titles il 10 representation in the Synod
10 be held in Wilmington, Del. The
delegates will be Revs. R. E. L. Strider,
Wheeling: ]. w. Ware, Shepherdstown
B. M. Spur, Moundsville; Dudley
Booger, of Parkersburg.
In his annual address Bishop Gravatt
declared that $1,000 per annum was en-
tirely too small for the missionary or
clergyman these times, and the council
went on record as being in favor OF not
less than 81 200 being paid.
There will be services in Elk Branch
Church Sunday at / / a. m. and p. m.
Song service at 40 p. m. Services IN
Zion Presbyterian Church at 9 a. m.
The Zion congregation will please note
the change in the hour OF services for
the summer months.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Class A Road Approved.

The Jefferson County Court at its
meeting on Monday recommended as
Glass A road the highway between
Shepherdstown and Charles Town by
way of Duffields, distance OF ten miles,
this route being selected in preference
TO the pike by way of Halltown. we
think that this action of the court will
be heartily approved by the people OF
this section of the county. 1t is the
shortest route between the Maryland
roads leading to ShepherdStown and our
county seat, and goes within a mile OF
Shenandoah Junction, the most impor-
tant railroad station in the county. Inc
road is direct and comparatively level,
and the railroad crossings are among
the least dangerous. In our judgment
il is by far the best north and south
route, and our court should be COM
mended for its action.
The sum of SIS, 700 was appropriated
bv the court for Class A roads, and
State and Federal aid was requested in
improving them. Full power and au-
thority were given the State Road Com
mission.
The State Road Commission seems
10 be going very slow in the matter OF
road Improvement. We have heard Of
but little work being done in this sec
ton, and it is predicted that the work
ing season will be allowed to pass with
out accomplishing anything OF impor-
lance in the way of road building. We
hope that something will be done to
wake 'em up at Charleston.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Shepherd College Commencement.

The exercises in connection with the
annual commencement of Shepherd
College State Normal School will begin
Saturday night, June Sth, and conclude
with the programme of the Graduating
Glass Friday morning, June 18th, when
an address will be delivered by Hon.
Stuart F. Reed, member Of Congress
from the third West Virginia district
The following is the schedule for the
week:
Saturday night, June 8-Recital by de-
partment of expression.
Sunday night, June e-Annual sermon
by DR.. W. F. Gruver, of Martins
burg.
Monday night, June l0-Pageant by de-
partment of art.
Tuesday night, June ll-Recital by de-
partment of music.
Wednesday, June l2-Patriotic play by
Graduating Glass.
Thursday night, June l3-lnter-society
contest.
Friday, June 14-Commencement. Ad-
dress before the Graduating Glass
by Hon. Stuart F. Reed, Clarksburg,
Member of Congress from third dis
trict. Delivery of diplomas by Hon.
NJ. P. Shawkey, State Superintendent
of Schools, or some member OF the
Board of Regents.
All night exercises will begin at 8
o'clock, morning exercises at $50.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Wedding Bells.

There was a double wedding at the
Lutheran parsonage in Martinsburg last
Saturday afternoon, when two sisters
became the brides of two future soldiers.
The ceremony was performed by Rev.
DR.. Chas. S. Trump, who united in mat,
rimony Mr.. Boyd Raymond Orr and
Miss Elizabeth Hess and MT. Anthony
William Brathwaite and Miss Mamie
Catherine Hess. All are from the Ger
ardstown neighborhood and the brides
are the daughters of Mr.. and Mrs. VIM
T. Hess. Both of the bridegrooms
will soon be called TO service in the
National Army.
Captain and Mrs. H. c. Getzendan-
ner, of Charles Town, announce the
marriage of their daughter, Margaret, to
Mr.. George Tancried Williams, OF San
Francisco, the wedding having been
performed in Washington last Thursday,
May SOth, by Rev. Father Mathis. The
bride is one of our pretty county girls,
and has been in the government service
in Washington the past two years. MI.
Williams is employed in the War De-
partment, and they will reside in WASH
ington when the honeymoon is over.
We wish them great happiness.
Announcements were received in
Shepherdstown this morning telling Of
the marriage at Scottdale, Pa, yester-
day of Mr.. James Edward Barnhart, Jr.,
and Miss Alice Louise Friedline, 'daugh-
ter of Mr.. and Mrs. D. A. Friedline, of
Scottdale. This is surprise, but We
Join with the friends of the groom here
at his old home in wishing for him and
mis- bride a long and happy married life.
They will be at home in Walbrook, Bal
timore, after June 18th.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Notes of the Churches.

Rev. E. w. Aaron, formerly pastor of
the Shenandoah Junction and Bakerton
Southern Methodist Churches, will hav.
a new church to build at Ridgeley, op-
posite Cumberland. The old church was
ruined by fire last January, and Mr..
Aaron will push new building to COM
pletion as rapidly as possible.
NJ. E. Church Service Sunday in
Sharpsburg at 1890 a. n. In Shep-
herdstown at Gas p. m, preaching by
Rev. DR.. B. F. DevrieS, district super
intendent. Quarterly meeting at $50
a. N. Monday. June 10th. All the Of
fetal members must if possible be pres
ent.
Christ Reformed Church-At Gas a.
m, Sunday school. At IL a. m, chill
dren's day service. At Kearneysville,
Sunday school at 2 p. m. and at 3
o'clock worship with sermon.
There will be services in the Presby-
terrain Church Sunday, if Providence
permits, in Shepherdstown at II a. m.
and at Kearneysville at 3 o'clock.
Episcopal Church-Service in Shep-
herdstown at II a. m.and at Duffields at
4 p. m.
Lutheran-Service Sunday in Shep-
herdstown at II a. m.
Services in the Catholic Church next
Sunday at IL a. m.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Mr.. Porterfeld Is No Stacker.

Prosecuting Attorney John T. Porter
field, of Charles Town, is going into
Army service if the government will
accept him and assign him to duty.
With the assent of the County Court
he has appointed Col. Forrest w. Brown
as assistant prosecuting attorney and
has turned over the duties of the office
to him until further notice. Although
over the draft age, Mr.. Porterfeld,
who is a single man, has not been
satisfied TO sit quietly at home, and he
will make every effort TO get into the
service and uphold the best traditions
of the family. He desires active mill
tary duty if the government can so use
him.
Mr.. Porterfeld's sister, Miss Mary
Porterfeld, recently left for France,
where she will be engaged in the war
work of the young Women's Christian
Association. She will be assigned TO
duty in connection with the health Of
women in munitions factories.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
A Reminder of the Battle of Antietam

Last Friday Mrs. Bette Rentch and
Miss Annie Licklider, OF this place, naa
a visit from MI and Mrs. W. 9. Smith,
of Columbia, South Carolina, who were
here on a rather peculiar errand-to
call on friends who had cared for Mr.
Smiths father when he was wounded
ard dying in Shepherdstown more than
fifty-fve years ago. Captain h. J.
Smith was in command OF a company
in a South Carolina regiment, OF the
Hampton Legion, that participated IN
the battle of Antietam, at Sharpsburg,
in September, 1862. His regiment was
in the hottest of the fight, and Captain
Smith was MORALLY wounded. Together
with many other Confederates, he was
brought to Shepherdstown, which, IN
deed, was one great hospital, where the
churches, public buildings and private
homes were thrown open for the care
of the suffering soldiers. Captain
Smith was taken to the home OF the late
G.. T. Licklider, where he was tenderly
cared for and given every attention,
but he survived only few days. Al
ter he had passed away his body was
inferred in the soldiers lot in Elmwood
Cemetery, and ever since that time
has been we'll taken care OF, as have
been all the graves of the Confederate
dead who lie in that peaceful spot. Mr..
Licklider sent Captain Smiths sword
and sash and certain other possessions
to his widow, and for some time they
would occasionally exchange letters.
Both are now dead, and the connection
between the families was not kept up.
Mr.. Smith, the son, who was an
infant only a year or two old when his
father died, has always had the desire
TO visit Shepherdstown and his fathers
grave and TO thank those who ministered
to the soldiers, or their descendants.
Last week he found the opportunity
with his wife to come here. They
found the ladies above named, daugh-
tiers Of Mr.. Licklider, and Mrs. Rentch
remembered Captain Smith very well.
She was able TO give Mr.. Smith much
acceptable information concerning his
father. They visited the grave in the
cemetery, and the son expressed great
appreciation Of the kindness OF those
who had kept it green all these years.
He and his wife were profoundly pleased
and impressed with their visit here,
and We are sure that they will want
TO come again when they can stay
longer.
Mr.. Smith is prominent in South
Carolina, and at present holds the
position of State Warehouse Commits
sioner in Columbia, though his home
is in Orangeburg. We were pleased
to meet him and his charming wife
when thew were here.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Officers Elected.

At a regular conclave OF the Potomac
Commandery, No. 5, Knights Templar,
held in Charles Town on Sunday even
ing last, the following officers were
elected for the ensuing year:
Eminent Commander-Sir Geo. W.
Banks.
Generalissimo-Sir Thornton I.
Perry.
Captain-Ceneral-Sir Chas. R. Owens.
Prelate-Sir Rev. John W. Quinton.
Treasurer-Eminent Sir Chas. W.
Brown, P. G. c.
Recorder-Sir Thos. C. Bowling, P
G. c.
Senior Warden-Sir A. NJ. S. Morgan.
Junior Warden-Sir John NJ. o.
bourn.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
IMPORTANT NOTICE.

Miss Katharine W. Riddle, chairman
OF the Jefferson County Chapter Of the
American Red Cross, asks US to request
the families of all the enlisted and
drafted men in the service, either the
Army or the Navy, to send their names
and addresses 10 her al Charles Town.
The names Of both white and colored
men are desired. 1t is hoped that the
people will comply with this request. so
that the name of every man in the ser
vice may be enrolled, as il is for their
benefit that the roll is being made.
Ministers are asked to read this notice
from the pulpit.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06

The farmers in this county have been
very lucky in escaping storms. Watch
out for LIGHTNING when your crops
are cut and be prepared. Phone US
for a SPECIAL CROP policy. Wash
ington, Alexander & Cooke, Jos. II.
Trout, sub-agent.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
Fierce Electrical Storm.

/
One of the most terrifying thunder
storms that We ever recall passed over
this section last Sunday evening about
6 o'clock. 1t had been very hot during
the day, and when the clouds began 10
roll I'D in the west it was generally
thought that we would have lively
storm. But there was gooo oeai
more OF it than was expected. mere
was crash after crash Of the most ap-
palling thunder following ohnoine
flashes Of lightning, and many persons
thought their houses were struck, SO
vivid and near was the electrical
flashes. We thought that there would
be at least a half dozen places IN town
struck by the lightning, but fortunately
this was not the case. In the neighoor-
hood a number of trees were struck,
and a telephone pole or two, but the
only building struck near town, so Iar
as we have heard, was the barn on W.
P. Licklider's place, couple Oh miles
south of this place. A bolt OF iighl,,
ming struck the barn on one END ana
ziezagged all about the building, rear
ing off some twenty feet OF the slate
roof. shattering a number OF raiteIS
and knocking some of the boards OF:
II disappeared into the ground at one OF
the rain-spouts. BY some renarkaOly
good fortune the barn was not SET anre;,
though from the way the electric nuiG
cavorted over the structure, INSIDE anu
out, there was every chance lot Dig
blaze.
Torrents of rain fell during the Storm
though il was irregular in its doWnpour,
some sections getting great deal more
than others. Southwest of town there
seemed to be a sort of cloudburst ana
small streams became raging rivers.
The run at George w. Cross's place
west of town became impossible, and a
stranger in an automobile got stranded
in the middle of the stream. he sat
there all night, and Mr.. Cross found MIN
sleeping peacefully in the car next
morning. The Billmyer's mill run was
out of its banks, and Rattlesnake run
was also on the rampage. Travel was
held up generally until Monday morn
ing, and persons who were away from
home had to make long detours to aVola
the swollen streams. The ram was
beneficial to the crops, though in some
places the corn fields were WaSLeu UdG,
" and the county roads were damaged
TO some extent. The wheat was not
hurt. as there was but little wind with
the storm.
The electric light service and the tele-
phone system were deranged TO some
extent by the lightning.
Lightning last week struck famous
old walnut tree on John D. McGarry's
place near Shenandoah Junction. The
tree was hollow, and when the light
ming started a fire on the inside OF the
trunk the draft was fine, and the flames
consumed it in a short time. Mr.. Nc
Garry says that the tree was land
mark in that neighborhood for a hun
dred and fifty years, perhaps, and was
one of the corners of the Burr tract OF
land away back in the time Of Fairfax.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
NOTICE.

The annual business meeting Of the
Shepherd College Alumni Association
will be held in the study hall on Thurs
day evening, June 18th, at o'clock. A
full attendance is desired, as the Of
fcers for the ensuing year will be
elected. g. F. LYME, President.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
WANTED.

Wanted. reliable man TO run my
wagon and assist in the express and haul :
ing business. Or will sell out my haul
ing business on favorable terms If anyone
wishes TO buy.
JAMES E. BARNHART.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06

Let US write your crop insurance.
We issue a Special Crop Policy at a
very low cost. Your interests will be
secure with us-40 years experience in
the business. Washington, Alexander
& Cooke, Jos. H. Trout, sub-agent.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
FOR RENT.

The NJ. B. Baker house opposite the
Firemen's Hall. Apply TO
H. E. STRIEBY, Shepherdstown, W. Va.
Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1918-06-06
NOTICE.

Beginning June 3, 1918, the BARRIERS
of Shepherdstown will charge the fol-
fnu-inp rrices-