davidaulloa/AmericanStories huggingface dataset:
The Birmingham age-herald., 1918-02-04


 NEW BUSINESS
 The excess profits law provides that in cases where it seems impossible to de- termine deductions in the ordinary way, because business did not exist in pre- war years, or because of exceptional conditions, such as extraordinarily low profits then, the business of representa- tive concerns Is to be taken as a basis for figuring deductions. The provision, the regulations provide. may apply to businesses having defective accounting systems making it impossible to compute invested capital; foreign taxpayers when It is deemed impracticable to investi- gate invested capital figures in another country, long established business con- cerns which maintain conservative CT unusual business organizations, and businesses for which the invested cap ital Is serious disproportionate to the taxable incomes" An example of the last case will be business which made large profits in 1917, but which had had several previous unprvductive years.
 PROFESSIONAL INCOMES
 The s per cent tax on profits over s6p0 for taxpayers having only nominal cap ital Is held to apply to professional men, or to trades or businesses rendering pro fessional services. If a corporation is engaged in two kinds of business, one being professional and requiring no cap ital, the regulations provide that it's en- tire income is to be considered as of it's principal business.
 Individuals engaged in two or more businesses. however, one taking no cap ital and one with capital, income from which is to be taxed separately. For in- stance, physician owning a hospital would be taxed at 8 per cent on his pro-
The Birmingham age-herald., 1918-02-04
RULES ISSUED FOR COMPUTATION OF
 EXCESS PROFITS
Invested Capital on Which New Tax Is Based Is De- fined by Internal Rev
 enue Department

Washington, February S.-ReguIa- tax law is to be administered. made public tonight by the bureau of inter- nal revenue, clear up many long-dis- puted questions affecting the determi- nation of the basis for figuring prof it's, but leave number yet to Be threshed out by individual rulings, or by amendment of the Inv. \ new draft of the war tax act is being pre- pared by the bureau embodying pro- posed amendments on subjects whicS officials think cannot properly be passed on by executive rulings.
 Excess profits return forms will be available in a few days and returns must be made by March l, on 1917 business. Some extension of this time has been urged by business interests.
 Since deductions based on percentage of invested capital may be taken from aggregate profits before determining the taxable amount, corporations or part nerships are anxious to figure their in- vested capital as high as possible. By the regulations, invested capital is de- fined as the total of the capital, surplus and undivided progts as shown on the and undivided profits as shown on the by the law. If any change in the invest ed capital has been made during the year, the monthly average is to be take n
 If the true surplus or undivided profits are not shown by the books. because ot foi fn fOr dapafiOO citation, obsolescence, or other losses, the regulations make it mandatory to figure corrections, and thus reduce the capital figure This would prevent corporations from figuring their tax exemptions at too high a figure by overestimating their capital.
 On the other hand, it is permitted to add to the surplus account expenditures in the past for extension of the plant or equipment which still is in active use. it the expenditures have been exchanged as current expense.
 MAIN DISPUTED POINT
 One of the most disputed points has related to the valuation of trade marks, good will, patents or copyrights, most businesses arguing TOT lHcluSlon or, tnfSe at a high figure in their capital invest ment. The regulations provide, however, that only in case where actual payment had been made for these items can the expense be added to the invested capi- tai total. No adjustment is allowed. either, for expenditures made to develop good will, or other intangible assets. By this rlliing the plea of a number of cor porations which have spent thousands or
The Birmingham age-herald., 1918-02-04
THE A-B-C OF THE INCOME TAX
First Lesson By I. A. FLEMING

Note-The offices of the internal rev enue collector in the federal building will remain open from 7;3O n. m. to p. m. until March, for convenience in making income returns.
 What is income?
 A. Income is every dollar that you make by selling your services or by working for yourself-wages, salary, odd jobs, in trade; from buying and selling anything that gives you money. clothes, board or room for your work-money made by taking a chance in any specu- lation, from actual investment of money in securities.
 What period of time is covered by the present income tax?
 A The calendar year 1917, January l, 1917, to December 31, 1917, inclusive.
 Why is income taxed?
 A. Because 1t is nothing more than a square deal that everybody should con tribute to the settlement of the eN- penses of the United States government, the pay of the soldiers and sailors, the purchase of shot, powder and shell, the policing of the navy yards, the wage of employees of the government in all de- partments, building ships, buying coal. etc.
 Is this income tax something new?
 A. No. But 1t is the first income tax law to affect many of the smaller sal aried and wage-earning people. In 1913 there was law, but no one who made less than 5000 was taxed. if single. and none with less than $4000 income in a year paid taxes on income of married.
 Is there a smaller limit now?
 Yes. The single person pays only on the income in excess of 5000 and the married person, living with wife or hus- band, as the case may be, pays on the excess of 5000 income-the amount of in come over s20o0.
 Well if they only pay on the excess
The Birmingham age-herald., 1918-02-04
NEW BUSINESS

even millions of dollars developing a business is refused.
The Birmingham age-herald., 1918-02-04

We'll, if they only pay on the excess
The Birmingham age-herald., 1918-05-27
GRADUATING CLASS AT AUBURN WAS SMALLEST IN YEARS Only 70 Men Were Present Out of 105 Total-Ser- mon Delivered by Dr.
 Johnson

Auburn, May 26-(special.) 1.-The forty- sixth session of the Alabama Polvthecnic institute was closed today with bac- caIaureate sermon and award of de- grees to a class of 105. the smallest in recent years. Many of the seniors were absent in officers training schools or other government service. only 70 being present to receive the degrees in per son.
 A typically large commencement audi cnce was present in Langdon Hall to hear the forceful sermon delivered by pr. Albert Sidney Johnson, pastor of the South Highland Presbyterian church of Birmingham. Dr. Johnson is a dis tinguished former student of Auburn and received a warm welcome back to his alma mater
 He took as his text words from the Book of James, For what is your life?" and his strong human appeal held his audience in rapt attention
 At the conclusion of the sermon, Presi- dent Thach awarded the degrees to the graduates and declared the session closed.
The Birmingham age-herald., 1918-05-27

holds. Increases which have accompa- nied promotions are not increases in the sense of the new schedule since the wages run with the place. not with the man.
 BACK PAY RULE
 | Back pay due under the retroactive in creases will be sent to any man who | has been dismissed from the railroad service since January l, or who has en- tered the army or navy, but not to an employe who quit voluntarily.
 An important principle contained in
 the director generals order is that re- duction in hours since 1915 are not to be regarded as increases in pay. Ihls means that employees of the four brotherhoods affected by the Atkinson, act are to re- ceive additions on top of the increases developed by that act
 For instance, an engineer who made RI A day working 10 hours in l9lb may | have had his nay increased to D Tor the same number of hours under the Adam son act. But for the purposes or apply ing the new scale, the $5 is considered as s4 day of eight hours, with s1 for two hours overtime. Consequently. the nav will be increased on the basis oi s4 day. and overtime will be paid at the same rate of increase
 ~ PAY OF TRAINMEN On th1s princlple train employees, m cluding members of the leading brother hoods, will receive approximately the 1oi- lowing proportional increases over lsi7 nav. or their equivalent when pay IS based on miles operated: Passenger en. gineers, Il per cent; passenger nremen and helpers, 2S per cent; passenger con ductors. Is per cent; passenger baggage men, 3S per cent; freight firemen and helpers. 34 per cent; freight conductors, 20 per cent; freight brakemen and flag men 10 per cent. These men also must deduct increases granted since 1915. The recognition of the eght-hour basis, though important as principle does not materially affect the scale of new wages granted. For instance, man who in 1915 received 5 for 10-hour day would now get s4.23 for 10 hours, but this s4,23 would be considered as s3SS for a days work (eight hours) and B cents for two hours overtime. When establishments are made later, involving possibly extra rates of pay for overtime the full effect of the new principle Will
 become moro apparent.
 MT McAdoo explained that although the wage commission had not reconr- mended adoption of this principle, ne feit it just to do so. both in view Of tn general movement toward recognition Of shorter working day. and more specincal- ly because the government recognizes the principle m public works and contracts PAY TO WOMEN WORKERS The principle of paying women the same as men for comparable work. and negroes the same as white men for the same service. the director gem eral also explained. is in conformity with government policies in other lines lcf employment The negro rule will affect the many roads in the south where negroes are employed largely as firemen, train men, switchmen, laborers and for other
 work This rule will become effective
The Birmingham age-herald., 1918-05-27
FOR MONDAY, MAY 27, 1918.

, June 1, but the payment of back wages will not include increases resulting l from the rule.
 l In addition to the rule regarding
 womens pay. MT. McAdoo specified that where women are employed, their working conditions must be health full and fitted to their needs" He said all state or local laws relating to hours and conditions of employment must 1 be observed carefully.
 NEW BOARDS PERSONNEL I The new board of railroad wages and working conditions is composed 1 of J. J. Dermody, vice president of the 1 Order of Telegrapers; G. H. Hines, vice president of the Brotherhood of Rail- way Trainmen; A. Q. Wharton, head of the railway employees department | of the American Federation of Labor; iF F. Gaines, superintendent of motive power of the Central of Georgia rail- way; c. E. Lindsey. maintenance of way engineer for the New York Central; and w. E. Morse, general manager of the Denver and Salt Lake railway. The latter three have resigned their posi- tions with the railroads
 DUTY OF BOARD The board will sit in Washington probably continuously.
 Tt shall be the duty of the board,'
 
 vestigate matters presented by rail- way employees or their representatives affecting inequalities as to wages and working conditions. whether to in- dividual employees or classes of labor, lconditions arising from competition with employees in other industries; rules and working conditions, for the several classes of employees, either for the coun- ltry as a whole or for different parts of the country The board shall hear and investigate other matters affect ling wages and conditions of employ- ment referred to it by the director gen eral. The board shall be solely an ad- visory body and shall submit it's rec recommendations to the director gen eral for his determination"
 PROBLEM IS INTRICATE This order contemplates strong ef- fort to iron out many inequalities now existing. The board will deal with or ganized and unorganized employees alike, --a tho railroad administration on it's own initiative will take up the claims of l4nway clerks and other unorganized
 ~"-.-'sie to the wage order, sln 90 vast and intricate as that of doing practical justice to the oves of the coun- try can be regarded as completely set by one decision or order, therefore the board of railroad | ages anu working conditions is hereby established
 Appealing for the enthusiastic support of officials and employees. MT. McAdoo 'a.d.
 INSPIRING TASK cIt is my earnest nile ,nat railroa oricials and railroad employees will real that their relations under federal (Ccntinued on Page Ten)
The Birmingham age-herald., 1918-05-27

M'ADOO MAKES APPEAL
 fn announcing his decision, Mir. Me Adoo appealed to railroad employees to forget dissenson and disappointments arising under private control, and to re- member that the success of the war ue- pends largely on their services.
 To meet the expense of the wage in crease, the biggest ever granted to any class of employees at one time, the rail- road administration has discussed rais- ing freight and passenger rates
 The percentages of wage increases range from 4S for men who received S46 a month in December 1915, down to a small rate for those receiving just under s250, and no more pay IS allowed men who made s250 or more in 1915. The ac- tual conditions run up to s34
 With the exception of office and mes- senger boys under IS, who are given smaller increases, all employees who re- ceived less than S46 a month are given a flat increase of $20, with the provision that laborers paid by the day shall get a maximum of 2h cents an hour above the rate gix months ago.
 TABLE OF INCREASES
 The table of increases, as announced itemized for each dollar of wages re- ceived in December, 1915, may be sum- marized as follows
 tNN.-N
The Birmingham age-herald., 1918-05-27

239 to- 25U. .......... Enough 10 make $-5V
 For an employe to figure the increase. he will get he must determine the pay khis present position carried in 1915.
 fyhether he has been promoted or de- .noted, his new wage is based upon the M915 pay of the position which he now
The Birmingham age-herald., 1918-05-27

And it is the mission of this advertisement to show that the John R. Thompson Co., are and have always been 100% Loyal and Patriotic and have always done everything in their power at all times to back up every request of the Govern ment in it's efforts to win the war This IS fact the truth of which may easily be established will be!
 Thompsons Restaurant Immediately his the first display esab Chicago he wired instructions fishing Whealess Day. Br for instant compliance with mngham request of the local admnstra- The John R. Thompson Co.,
 has always been pathfinder of Elsewhere todays Age government the estab Herald there appears letter shnent the from Administrator servaon food products Frank Spain which will serve applied give the absolute to the public fairness of the John R. Thonp- n nm son Co., in it's operation, and the dent of the John R. Thompson ~ M pao' < ,. e +h p4 of it's owner-the sincerity of rant Mems Committee the a " 7
 who know him. And to that cir
 ,r cle of acquanances will be ad- sanity the interest of the con- W ~ pp V Dnnhignail
 .c,.ce who, sure are ever glad Mr. Thompson Washing s WI ie 0ussoo'onol
 n7 11, . ' wrong. committee conferences while The Thompson Restaurant the Chicago office will be business saghten the and invites patronage and understanding in Birmingham. cooperation. ThOIrlpSOn'S Restaurant
 lO9 2Oth Street
 BIRMINGHAM
The Birmingham age-herald., 1918-05-27
TRANSPORTATION WORKERS ARE TO
 REC EIV B 300
 MILLIONS NOR E
Continued on Page Twoo

ministration decides eventually to retain management of the cars.
 M'ADOO MAKES APPEAL
The Bridgeport times and evening farmer., 1918-10-04
LENS REGION IS BIG PRIZE
Miners, With
 Modern Machinery, on the Ground and Ready
 for Operations.

Washington, Oct. 4-Officials here the Hindenburg line along a wide front, menaced by French, Belgian and British thrusts at vital paints. While official reports told only of the evac- nation of Armentieres and Lens, of fcers here confidently expected that this phase of the withdrawal must 7be expanded to the south at once un- der the threat of the British push northeastward from their lines be- tween the Scarpe and Cambrai.
 With the evacuation of Lens, the snemy's hold on the great coal re- gions of Northern France is loosened. Nothing has been received as yet to show whether the mines have been fired, but it is regarded as certain that during the years of German oc- cupation the great fuel storehouses below, the surface have been worked to the limit.
 As evidence of the complete con- f:dence with which the allied leaders have viewed the future ever since it became certain that the United States would succeed in getting a great army to France for the fighting this year, it is now known that reoccupation Of the Lens coal fields has been definitely figured on for some months in com putting fuel needs and supplies. There also are indications that American coal miners, equipped with the most modern machinery, even with the means of fighting possible fires in the shafts, will be ready to enter the mines as rapidly as the armies force the enemy beyond them. General
The Bridgeport times and evening farmer., 1918-10-04

ago. In the same way the tank has become a mobile gun battery, able to fire as it advances.
 Motor transport Is the essential factor in concentrating infantry. Food, ammunition, water and all supplies are carried up in motor trucks.
 As fast as the line moves, the en- gineers are busy extending the light railways, and as fast as the rails are laid, they begin to carry their burden of supplies and ammunition Many miles of track can now be laid by a single section of engineers in a~day and by the e1ening after successful attack, the late field of battle is criss-
The Bridgeport times and evening farmer., 1918-10-04

Pershing's forces, no doubt, will get some part of their coal this winter from this source, relieving the ship. ping situation to an extent
 The force that compelled the Ger man leaders to order the evacuation of the Lens-Armentieres front, ac- cording to military opinion here, was the wholly unexpected rush in Bel gium in which the Belgian Army It. self, under command of its soldier king, formed the spearhead that broke the way for swift expansion of the victory by French and British forces. There appears to be little doubt now that King Albert will be able to re- establish his capital on Belgian soil this winter, although officers here are unwilling to predict as yet just how far the enemy will be forced back. Much depends on the weather.
The Bridgeport times and evening farmer., 1918-10-04

noeuvre have been the principal de- velopments of the art of war this year. A year ago an attack was numbering ponderous thing, moving along heavily and deliberately be- hind a great weight of artillery prep aration. Today speed is the thing. The rate of advance in the British army has been increased four-fold in the past year.
 Behind the screen of swift-moving tanks, armored motor cars and cav airy, the assault divisions rush into the German positions, occupying trenches, stamping out isolated nests of resistance and collecting the masses
The Bridgeport times and evening farmer., 1918-10-04

crossed with line after line of steel rails, all hard at work consolidating and preparing for further step for ward.
 As speed of attack develops on the allied side, so the helter-skelter char acter of the German movement in the opposite direction must increase. The effect of sudden push-ba on the German lines is like the impact of a locomotive on a train of freight-cars, the shock drives the farthest freight car farthest back. The effect of the Allied blow is inmeasurab bly, enhanced by the speed with which t is delivered.
The Bridgeport times and evening farmer., 1918-10-04

of prisoners. The infantry necessar- fly move more slowly than the mo- bile assault forces but when one takes into account the width of the usual thrust operation nowadays and Its depth, the movement is wonder fully fast. and a days operations if successful, mean the occupation of many square miles of territory.
 In particular, speed has been ap- piled to the movement of artillery the positions won. Mechanical inn provements have been applied to gun tractors so that now guns can be brought up in quarter of. the time that was necessary few months
The Bridgeport times and evening farmer., 1918-10-04
ATTACKS
 GAIN IN SPEED
 OVER FOUR FOLD

Behind British, Lines in France, Oct. 2-(Correspondence of The As sociated Press)-Increasing speed of fire and ever swifter assaults and ma
The Bridgeport times and evening farmer., 1918-10-04
JOHN A. sLEICHER.

John A. sleicher, publisher of Judge and Leslie's Weekly, was born in Troy. N. Y, 70 years ago today. Tn his youth he was reporter and city editor of the Press, Times and Whig, in his native city, and later was pro- prietor of the Schenectady Union, and editor-in- chief of the Albany Evening Journal and the New York Mail and Express.
The Bridgeport times and evening farmer., 1918-10-04

During the two weeks ended Sept 27, 753 wounded and sick soldiers landed in the United States from France.
The Bridgeport times and evening farmer., 1918-10-04

Pig iron output of the United States for the first six months of 1913 amounted to 1S,227 730 tons.
The Owosso times. (Owosso, Mich.) 1897-1926, 1918-05-17
WET MASH BEST FOR CHICKS
Only Secret In Growing Fowls Is to
Give Them What They Really Like
and Plenty Of II.

There is nothing a growing chick
likes better than nice, cool feed Of
wet mash. There Is only one secret to
growing chicks and growing them rap
idly, and that is to give them the feed
they like and give 1t to them In such
amounts as to satisfy the appetite and
as often as is necessary.
For the first II weeks Of the chicks
life the bird will stand considerable
forcing, after which time the birds will
have developed sufficient size of frame
and strength Of body with which to
range and gather most Of their own
living
The following wet mash may well be
fed from the third week to the twelfth,
or for such time as Is necessary to pro-
duce good-sized broiler: Two pounds
Of bran, two pounds Of cornmeal, two
pounds of middllngs, one pound Of
commercial meat scrap. This mash
should be mixed with either skim milk,
sweet milk or sour milk. The latter is
preferable.
The Owosso times. (Owosso, Mich.) 1897-1926, 1918-05-17
COVERING FOR SITTING HENS
Easily Constructed-Roof Should
Be Three Feet Wide.

Take this nest box and runway COM
binatlon by using five by II boards to
make the frame and partitions. Place
these I by 12s from IS TO "a inches
apart, according to the width wanted
for nests and runways. The roof for
the nests should take up about three
feet Of space; that is, in width. The
remainder Of the space Is covered with
chicken netting over the runways. The
roof Of the boxes Is made as shown In
the diagram, writes Mrs. Maggie l..
Long Of Hammond, Okla, in Farm
Progress. The back half of the roof Is
hinged, and this may be left open and
used by laying hens until the time
comes to put them on eggs.
When used for sitting hens, the
door is closed and food and water
placed In the runways through an
opening in the netting, where 1t Is
The Owosso times. (Owosso, Mich.) 1897-1926, 1918-05-17
Why the Blue Heron l. Funny,

Did you ever watch a great blue
heron fishing? Knee deep he stands
in some pool, stream or bay, and no
marble statue has anything on him for
being immovable. says the Philadel-
phia Ledger. Presently some member
Of the finny tribe, perhaps a chap out
Of class or the whole school even,
wanders by beneath the crystal depth
and-whack The combination of long
bent neck and dagger bill does a stunt
that Is both funny and effective and
generally gets the fish. The entire as
pect is peculiar and hard to describe
II Is much like miniature and plumed
clothesrack with crazy tongs at
tachment, the latter being heightened
by released watchspring. You can
see II, but merely so; no more than
that.