davidaulloa/AmericanStories huggingface dataset:
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01

tons the amount paid Tor adver-
Using. hire OF clerks and other EN-
ployee>, the cost OF light and fuel.
water. telephone. etc, used IN his
place Of business. the cost Of opa-
rating delivery wagons. motor
trucks and incidental repairs 70
such vehicles
Amounts expended in entertain
ing an ouJ-of-rowu customer may
he deducted if the sole purpose i
to cultivate the good will Of the
customer and OBTAIN al increase
in trade
\ physician may claim as dedut-
tons the cost of medicines aud
medical supplies used by him II
his practice. = reasonable proper
ton Of the expenses paid II the
maintenance and repair OF an au-
tomohile used in masking profes-
5siopal calls. the expenses Of at
tending medical conventions. dues
% medical societies and SUb>erin-
items 10 medical journals, the rent
paid for office ROOMS, the cost of
heat, water. telephone. etc, used
IN such office rooms and the hire
of office assistants. If his office IS
IN rented home. he niav claim as
deduction that proportion of the
rent properly eharyeahle 70 the
rooms used for professional pur-
poses, The same deductions are
allowed dentist.
The farmer may deduct al
amounts paid in preparing his
land for u crop. and the cultiva-
lion, harvesting and marketing Of
the crop. The cost of seed ami
fertilizer used and amounts spent
IN caring for live stock are de-
ductihle items. The cost at minor
repairs. 10 farm buildings, other
than the dwelling, and OF fences,
farm machinery. and wagons may
he claimed. also the cost of farm
tools which are used up in the
course Of u Year or two and OF
materials for immediate Use, such
as binding twine, stock powders,
etc, The cost ef machinery of a
permanent character. such az
threShjuS machine or tractor is
held 10 he capital Investment.
and is not allowable deduction.
Deduction MAY he made for REM
paid for farm,
This, in u general way. OUT
ltaeS the ordinary expenses n
curred by a merchant, profession
al man or farmer. and the prin-
esple uu,ierlvmv these allowances
is equally applicable in the con-
due, If any trade. business or pro-
teSslon, In short, all expenses
connected directly and solely with
the conduct Of an income, nreduc-
Ing business, trade, profession or
vocation are allowable
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01

Other items which may be de-
Quoted are as follows:
Taxes paid or accrued. except
income. war profits and excess
profits taxes and those assessed
against local benefits of a kind
tending to improve the value Of
the property.
Losses in trade or business if
not compensated for by insurance
or otherwise.
Loss of property not connected
with trade or business if arising
from fires, storms, shipwreck or
other casualty, or from theft. If
not compensated for by insurance
or otherwise.
Debts ascertained to be worth
less and charged off within the
year.
Interest paid or accrued on In
debtedness. except Indebtedness
incurred to purchase securities,
the interest on which is exempt
from tax.
The following items are not de-
ductible; personal, family or liv-
ing expenses. Amounts expen-
ded foHHew buildings or perma ma
prove the value of the properly.
Amounts expended in restoring
property or in making good ex-
haustion thereof for which an al
lowance for depreciation has been
made. Premiums paid on any life
insurance policy covering the life
, of any officer or employee or any
other person financially interested
| in the trade or business carried on
by the taxpayer, when the tan
payer is directly or indirectly a
beneficiary in the policy.
Liberal deductions for business
expenses are allowed by. the new
revenue bill.
Business expenses are tue
amounts actually paid or incurred
during the tax year in the con-
duet of business. trade or pro-
fession. In computing net m
come a merchant may find ms
profits on the following basis;
First ascertain the gross sales
i and the other items of gross M
come, such as interest on bank
balances and miscellaneous items,
Then add together the inventory
at the beginning of the year anu
the cost of goods purchased Tor
resale. From this sum subtract
the inventory at the end Of the
, year, and the result is the cost Of
goods sold. This cost, plus nee
essary business expenses is TO DC
deducted from the gross sales and
other income. and the reult Is tue
net income of the business,
If the taxpayer S accounts are
kept on a receipts and payments
basis. the return may be made N
accordance Herewith.
| A merchant NAV claim rs uetdc'
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01
SIMPLE HOME REMEDY


raised family Of eight IL her story
remarkable Thousands Of families
are larger. The history OF the Koch
family - unique In that the mother.
with al her loving care. pinned her
faith 10 . simple home remedy and
never had q Doctor for her children.
Here b what she says: "Peruna has
done my children good. I have a
family OF eight and never had q
doctor. only your medicine. We all
think PerunA . splendid tonic
So far rs we have learned. Pc
runA = the only known remedy for
which snch Z wonderful claim can
- made. Like ArA. Koch, there.
aEe Thousands upon thousands a.
mokheF3 who Place thelr entire a.
pendence upon RerunAA
! TIL RuEuna ~ mog1oUo 49,
1unnosn}e = o1aenooo u - voe6Dl
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01

100000: 90 per cent on net in =
comes over 100000 and not over
S3eo,ooo; 6S per cent on net, III
come over $4,000 and not over
$4,000; o. per cent on net III
COME over s50o.oeo and not over
81. ooo.ooo. and o. per cent on net
income over 81 100000
The following Illustration will
show the average taxpayer how
20 compute his income tax:
\ single man had net income
for 1918 of $4,000. First he de-
duets his personal exemption Of
$1,000. leaving a balance Of
5000. On the first $1,000 he
pays at the normal rate of 8 per
cent. $40. On the remaining
81 200 he pays at the normal rate
of u per cent. $3.50. In addition
he paws >urtax of $40. | per cent
on the amount of his sssome De-
tween 5000 and S6.Asn. us
totJCax is $50.
A married man with two de-
peudents had u net income for
1918 of $3.50. From this he de-
duets his personal exemption Of
a,0oo plus 500 for each depeu-
dent. On the first $1,000 of the
balance of -. 100 he will pay. 1T
the normal rate Of . per cent
$50. On the remaining 81. 100
he viii pay. at the normal rate of
II per cent, 1872. On the amount
of his income between 5000 and
5000. he pays a Surtax OF | per
cent. or s10 On the amount %
his income between 5000 and
81 500 he pays a >urtax OF , per
cent or $50. The total, normal
and surtax. is S41a-
Husband and wife whose com
hlned net income for 1915 equalled
or exceeded 5000 must file a
return. either separate or joint
as desired II separate returns
are filed either one may claim the
exemption of $1,000. or it may De
divided between them
A widow. a woman living apart
from her husband or a maid. must
file a return If her net income
eaualled or exceeded 81. 900.
Revenue officers will be sent
into every county III the United
States to assist taxpayers in max
ing out their returns The date
of their arrival and the location
OF their Ulcers will be announced
through the press. or may be m
tanned by inquiring at the Offices
of collectors of internal revenue,
postoffices and banks The sery-
lee is without cost to the public.
Failure to see these revenue Off
GERS. however. does not relieve
The taxpayer of his obligation to
f:le his return and pay at least
one fourth of the tax within the
time specified by law. on or be-
fore March Is. In the collection
of income taxes the Government
| is not required to seek the tax
payer must seek the Government.
Collectors Of internal revenue
are receiving frequent inquiries as
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01

person dependent upon the tax-
payer for chief support If saeE
person is under eighteen years of
age. or incapable Of self-support.
Under the 1917 act the $50 ex-
emption was granted only f<kaeh
dependent child of the person
making the return. or when the
return was made by the head of
a family. for each dependent child
of a family. 4 head of a family
IS one who supports one or more
persons closely connected wIth
him bv blood relationship. reta-
tIonship by marriage or by adop-
ton.
The period for fling ends March
II. The tax NAV be paid IN tuu
at the time of fling the return. or
In four Installments. the first OF
which is due on or before March
Is. The tax may be paid in full
at the time of filing the return,
or in four installments. the first
of which is due on or before Mar.
IL. the second on or before June
Is. the third on or before Septem-
Der l.. and the fourth on or be-
fore December ID.
Heavy penalties are provided
for persons who fail or wlllfulfy
refuse" to file their return and
paw the tax within the time spec
flied hy law. For failure 10 file
return the penalty Is Il fine OF
not more than l 900 and an add
rional assessment of p per cent
of the amount of tax due. For
'wilIfuIIy refusing TO make !
return the penalty is a fine of nos
more than 10000 or one years in-
prisonmeut. or both. 4 similar
penalty is provided for making a
fraudulent return. and. in addi-
ton. an assessment of 30 per cent
of the amount due. Persons who
fail TO pay the tax when due are
subject to a fine of not more than
$1,000 and an assessment of i've
per cent of the amount unpaid,
plus | per cent interest for each
full month during which it re-
mains unpaid.
I Forms for making returns may
be obtained from offices of collec-
tors of internal revenue Tax
payers with income of less than
5000 should ask for Form
/ lo4o-A. Those with incomes of
more than 5000 should ask for
Form 1910.
Surtax rates, which apply to In
comes in excess of 5000, are
:, changed bv the new revenue bill.
| Under the current act. the rate
; is l per cent on the net income IN
! excess of s.. 600 and not over So
0oo, and increases by steps of L
per cent for each 5000 of net in
come up to. and including; As per
] cent on net income In excess of
!, So. 900 and not over $1,000
From this point the rates run as
follows: 81 per cent on net IN
!. come over $10O,O00 and not over
}, Sl5o,ot0. DO per cent on net in
come over $4,000 and not over
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01
Reared Her Family

nom such mothers rs Mrs. Gustave
Koch Long life to her. Peruna 10
INDICATED for coughs. colds. catarrh
OF the head. nose and throat. or dis
oruer OF the stomach. bowels or
otner organs due TO catarrhal In
uammasson Of the mucous Innings.
you are sick and suffering.
write the Peruna Company. Dept
S-sV. Columbus. Ohio. for DR.. Hart
mans Health Book. II is free and
you may md that Peruna Is what
you need. DIR. Hartman's World ra-
nous Peruna Tonic comes I'm either
liquid or tablet form Ask your
dealer. n you are seeking health.
90 not accept ssomething Just -
1904 Insist upon Peruna. Your
osalse Nm give yoa : PssxnA Al
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01
All Citizens Should Study
These Articles.

With the passage of the new
revenue bill the problem of max
ing out an income tax return for
1915 i presented to millions of
taxpayers
Last wear the taxpayer had to
keep in mind the provisions of the
1916 and 1917 acts. both of which
we're effective. This year he has
only one law to consider. The
new revenue bill, however. con-
tains a number of important
changes. with which. in order to
fully comply with the law. tax
PAYERS must aequalnt themselves
Probably the most important
change affecting individuals is the
rate. the exemptions of $1,000
, for single persons for 5000 for
married persons and heads of fam
lies remaining the same as under
the 1917 act. The normal rate OF
tax under the new act IS 8 per
cent on the first $4,000 of net in
come above the exemptions and
II per cent on the remaining net
income. This applies to every
citizen and resident of the United
States. Alien non-residents of
the United States having property
here are taxed on the income from
that property to the full IL per
cent Of the normal tax. For 1919
and subsequent years the rates
are fixed at and s per cent, re-
spectively. Under the 1917 act
the normal rate was ? per cent ON
net income in excess OF the ex-
emptions-
Under the 1916 act the normal
rate was 2 per cent on the net IN
core Of single persons in excess OF
1ao00 and 2 per cent on the net
iine6u.e 81 Starred persons and
49, u lhuzilies h excess ct
- <xe1ipeiQns provided for by
- 1916 ~ theEyfere, VAS 4
! !; ! !; {
New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1919-03-01
TREASURY DEPARTMENT.

tHlce OF toLAiAALSHIo VI
formal Revenue. Washington
Income tax payments this year
ara due CARVER than ever before
The first payment date Is March
18th simultaneous with the final
date of the return required BY the
new Revenue Law.
File and Pay nv March 10Th
Is the new slogan Of the Internal
Revenue Bureau. Collector j. Y
FauntEeroy i preparing 10 handle
sse fool of income tax payments
that will reach him between new
and the close of business on SAT-
ur,iav. March 18th.
Early payment of Income
Taxes IS Of the utmost Importance
in meeting the Treasury 5 deots
brought about by the war eN
plains Collector Fauntleroy- The
new law names March 18th as the
fr>t payment date because there
are large obligations outstanding
Il the form Of certificates of IN
fahredness that must be met on
that date
The earlier payment this year
should cause no hardship TO tax
1avers. who. generally speaking.
lave anticipated the enactment af
t54 new law and have set aside
reserve from 1918 meomr 70 meet
the government tax
What is needed now u anoth-
~ practical display of that great
spirit of cooperation which mas
carried over the top every bug gov
ernmrutal objective that had 10
do with the winning OF the war
The PERSONS and corporations who
ara called upon bv the new law
10 nav Income and War Excess
Profit, taxes on 1915 income have
4 great. vital duty to perform
That il will be done IN the thor
eu-h American way Is foregone
conclusion
Every taxpayer who can pcs
srhlv do so is urged TO pay his en-
tire tax when fling his return, on
or before March 18th The m
staHuent method. by which ONE
quarter of the amount may De
paid At that time. followed by
quarterly payments on June 10th.
September 18th and December
18th. is intended for taxpayers
whose financing Of the tax at one
time would tend TO upset local h
nancial conditions.
Don't wait until the final due
date. March 18th. for filing your
return or paying your tax Let
us eliminate the last minute rusa-
so far as possible Bv evenly dis
tributing the load. between now
and March 10Th. every taxpayer
will have a chance TO get any
needed advice and aid in determ-
ming him liability and preparing
his return. The internal Revenue
Bureau has placed its entire en-
erSies into meeting the needs OF
taxpayrs in this respect Also,
nv Distributing the load, the gov
erument machinery will be better
abe to stand the strain that this
great effort entails.
cooperation is the spirit OF
rha time. 1t is vital to- the In,
come Tax. Let US all get togeth-
! er aid establish another record
for .amerteanism.
Deming graphic., 1919-08-19
Some Peaches

H. B. Barto last Saturday at The
chamber OF commerce exhibited six OF
the largest J. II. Hale peaches that
have ever been seen In this part of the
world. The largest peach measured IL
inches in circumference and weighed IL
ounces. He Ia sending the fruit 10 his
father in Oregan TO show him that
New Mexico can grow good fruit AS
well as the Northwest.
The appearance OF the peaches Is
excellent on account of the vivid col
curing, and the flavor could hardly be
improved upon in any section. The
trees were planted in the spring of
1919 and are all healthy and thriving.
Deming graphic., 1919-08-19


ihe tender sheots or sage, the greer
sprouts OF mesquite, the bright leaves
ol grease wood and the flaming color'
OF the desert flowers peep from the
ehrth whicll their feet stirred to drift
ing uust as they went about theli
WORK ana their play. one more sea
son, perhaps TWO, ana the calm-eyed
eatuc OF the range VIII Craze unaf
irighteu wnere once the rattle OF mus
he,ry anu ine saivos OF ordnance pune
.uhteu the stiiihess oi sunny days; once
hrnno "ie ,'v W v,own ,,o , sIoW ,',, WIN sweep un
,Inai n,.a, ,iu ,,', Ill n'i,s ma. s'"'u sc''
~, y" '""e' 'a"o'u'is'
but Whiie the mute witnesses OF hui
man ehdeavor persist there Is always
+" pu'me.ic reniihIer OF iihlte human ac-
con'piishiheht' here are rev rocks,
ohce WhiteWnshed, put now furnished
~ tle swlshlhg sand. tnht sun are set
,h Tue geometricai regularity OF alpha
netical chhracters, marking the former
ioci,ioh Oh uiVision headquarters; the
peppie Waiks' poruered Dy coDDles, once
lcu 10 the entrance Oh the cantonment
WHERE sat III regal STATE the general
mat directed activities OF thousands
ol men. mere ne convened the councils
Oh ms neuueh'nts ana issued the orders
mat SET III motion the great human war
nhchlie-ine DIVISION Here the
nhugnty ana the humDle, the proud and
.he meek, came 10 honor ana TO dis
nonor ana Tue destiny OF thousands was
,r hos dono.,od Will u WI" WI nue .ue niuJe'.
hr ,ho lanaon oou d'',, i. n.' ni III. Is Srp. mi
niooo lno,rs ,,o "ot S an s'
nn, h,s ns,,oors % s'Sa. & oms "o '"o'e'
'o' "'' ''o'''
Anu where pray YOU are the little
c"pul"'s WHO ruIeu WIN Vice-regal POM
nosiSy III 'ne DrlgaaeS' the regiments
,he mutations anu the compahiesF the
niue cipullhs whose willms ana desires
were the law unto many that dwelt In
lhe nig Drown square rents that ieft no
Inufh III ihe Sahu niue captaihs VINO
ieWarueu anu puhsneu justly ana un-
Justly win nod OF mead or wave OF
'he manu- the niue captllhs thht swag-
gered ana stabbed the unoffending air
WIN sharp words OF eommandF They
steep the long sleep beneath alien skies
OF the rlDDoh counter knows them
again: where no one KNOWS ana rev
care. least OF all the JACK ass that crops
the Dnddihg "yerDa Duena unreDuRed
"rhe captains and the kings depart"
Deming graphic., 1919-08-19
SPIRIT OF CAMP CODY
Though Shifting Sands Already Cover
the Site Of Teemhg Thousands,
Its Spirit has not Passed

Lift up thy feet unto the perpetual
ruins,
All the evil which the enemy hath don,
In the sanctuary.
Thine adversaries have roared In the
midst OF thine assembly;
They have set up their ensigns foi
signs.
They seemed as men that lifted uT
axes upon tlicket of trees.
Ani now all the cailed work together
they break down with ha'chrts
and hammers.--Psalms.
Yes. with hatchets and hammers the
glories OF Camp Cody are made low
and visible signs Of its lmbitations are
dCSolate ruins, where the centuries
brood In the eternal silence of the des-
ert The mighty hills look down, as
they have for ages past, unchanged ana
unchanging: how often have they seen
the warlike arrays with banners and
panoply of armies appear and vanish In
the mists since the Apaches swept
duwn from the north e. destroy the lit
tie pueblos of the valley since the
cOnquistndores came In search of I'll
Dorado and found the barren earth /;
since KeRrney passed on his victorious
way fror Santa Fe to chihuahua (:
since the westward march of the blue
legion to mud walls. with which they
enclosed Fort Cummings, to protect the
new. sovereignty that is even now re-
claiming the waste places.
The desert rats raise homes Of grass
and sticks unmolcsted on the broad pa
rade ground which once thundered TO
the tramp OF the armed legions of the
Young men of America few rotting
tent pegs and dusty floors mark the
places whereOn rested the drab tents
that stirred with vigorous life when
the notes of the bugle rang forth In the
cool mornings awakening the echoes
from the bleak and barren sides of
Black mountain. They, too, have van
ished. as though the earth had swallow
ed them, leaving but meager signs,
even now half oblterated by the drift
ing sands.
The desert reclalms her own slowly
but relentlessly. But last year the
camp swarmed and its air palpipated
with dynamic energy of youth intent
ON the business of war. They marched
aud deployed In mimic attack; they
dug trenches and dugouts in mock de-
fence: they learned TO shoot with grim
cyactness; the mysteries of artillery,
trench mortars, machine guns, gas
bombs and granades they discovered.
With indomitible earnestness they set
in motion the high explosives of the
deadly engines Of destruction. And
with laughing eyes and words OF cheer
they marched forth TO the Great Ad-
venture. The mighty departed and the
shouting died TO whisper Of the soft
winds from the hills.
Where are they now? Like the
strong men Of old they are fallen in
the forefront Of battle or are scattered
TO the four winds. IT, ,ss grandeur is
zone with Nineveh ana Tyre" And
Deming graphic., 1919-08-19
War Week-Ends.

II is curious to recall how many
thrilling Saturdays and Sundays there
have been during the war. II was on
Sunday that Germany committed her
first definite act OF war. On Sunday
the London Times published Its tele-
gram about the retreat from Mons.
which created so painful feeling in
England. The crucial day Of the sec
ond battle OF Ypres. when the Germans
nearly broke through with the help Of
gas, was Saturday. II was on Sat
urday that the earlier dispatches re-
gardlng the battle OF Jutland created
so unfortunate an impression. and Il
was on Saturday In March that we
began to realize the grim possibilities
Of the German offensive OF that month.
Deming graphic., 1919-08-19
GOOD NEWS FOR WEST

Big inquiries for last quarter copper
have developed but producers are slow
about booking orders beyond Septem-
ber at a top price of "a cents
The sales manager for one Of the big
agencies says: Not only are sales out
running production but deliveries
against earlier bookings have been ex-
Iceeding output for the past few weeks.
Were IL not for the surplus Of unsold
copper we would be in an awkward po-
Sitlon."
'The advance in copper prices has
been most orderly, with sales. effected
at each new point Higher prices are
bound to come and | believe that cop
per will be selling at between 20 and
y cents pound during ethe last two
months Of the year. Ii would not sur
prise me were it to 90 TO 30 cents by
December 81"
A good volume Of export buying has
been In progress for some time. Ger
many has begun buying In small
quantities"
Gro nhfa advarficarS ara raliahIa