davidaulloa/AmericanStories huggingface dataset:
The sun., 1919-02-07
ca AN EXEMPTION OF $4,000.

CD In tho case Of nonresident by
deducting from the value of that mart
OF his gross estate which at the time of
his death Is situated in the United
States
% That proportion of the deductions
specified In paragraph % OF subdiv!-
sion ta) OF this section which the value
OF such part bears TO the value of his
entire gross estate. wherever situated
but In no case shall the amount 80 de.
Quoted exceed 10 per centum of the
value of that part OF his gross estate
which at the time of his death Is stu
ated in the United States;
90 An amount equal to the value
at the time OF the decedcnt's death OF
any property. real. personal or mixed,
which can be identified as having been
received by the decedent as a share In
the estate OF any person who died within
FIVE years prior to the death OF the de-
cedent or which can be identified as hav-
ing been acquired by the decedcnt In
exchange for property so received, II an
estate tax under the revenue act of 1917
or under this act was collected from
such estate and II such property IL in
cluded in that part of the decedent's
gross estate which at the time OF his
death Is situated in the United States
and
CD The amount OF all beduests lega-
cies. devises or gifts 10 or for the use OF
the United States. any State. Territory.
any political subdivision thereof. or the
District of Columbia. FOR exclusively
public purposes. or to or for the use of
any domestic corporation organized and
operated exclusively for religious. chart
table, scientific, literary or educational
purposes including the encouragement
of art and the prevention of cruelty TO
children or animals. no part OF the net
The sun., 1919-02-07

earnings of which inures to the benefit
of any private stakeholder or individual.
| or to a trustee or trustees exclusively
| for such religious, charitable, scientific.
literary or educational purposes within
the United States. This deduction shall
be made in case of the estates of all de-
| cedents who have died since December
81. 1917; and
No deductions shall be allowed in the
case of a nonresident unless the execu-
| tor includes In the return required to be
fled under section 404 the value at the
| time Of his death of that part OF the
| gross estate Of the nonresident not stu
ated In the United States.
| For the purpose Of this title stock In n
| domestic corporation owned and held
| by n nonresident de"edent. and the
| amount receivable as Insurance upon
the life OF a non- resident daredent where
the insurer Is a domestic corporation.
shall be deemed property within the
United States. and any property OF
which the decedent has made a dsns-
I fer or with respect to which he hes
created a trust, within the meaning 81
subdivision Co of section 400. shall be
deemed to be situated in the United
States. II so situated either at the time
OF the transfer or the creation of tho
trust, or at the time Oh tne ueceuents
death.
Insthe case of any estate in respect to
which the tax under existing law has
been paid, If necessary to show the ben.
eft of the deduction under paragraph
!t0 of subdivision ca or OBJ the tax
shall be predetermined and any excess OF
tax paid shall be refunded to the execu-
tor.
Sec. 4o4. That the executor, within
sixty days after qualifying as such. or
| after coming into possession Of any
property of the decedent. whichever
event first occurs. shall give written
notice thereof to the collector. The .eS-
ecutor shall also. at such times and in
such manner may be required by reg
ulations made pursuant to law. file with
the collector a return under oath in du-
plicate, setting forth (a) the value OF
the gross estate of the decedent at the
time of his death, or, in case OF a nom
resident of that part of his gross estate
situated in the United States: tb) the
deductions allowed under section 400 !;
Co the value of the net estate of the
decedent as defined in section 400 and
cd the tax paid or payable thereon {:
or such part of such information as
may at the time be ascertainable and
such supplemental data as may be
necessary to establish the correct tax.
return snail De MADE IN all cases
where the gross estate at the death OF
the decedent exceeds $4,000. and in
the case OF the estate of every n-resi-
dent any part OF whose gross estate Is
situated in the United States. If tho
executor Is unable to make complete
return as to any part OF the gross es-
tate OF the decedent. he shail Include in
his return description or such part
and the name OF every person holding
u Iega! or benencial interest there. and
upon notice from the collector such per-
The sun., 1919-02-07
Excess Profits Tax.
PART I.-GENERAL DErINI-
TONS.
PART r.-GENERAL DEFINITIONS.

PART GENERAL DEFINITIONS.
Soc 900. That when used in this title
N" terms taxable year" fiscal year"
personal service corporation" paid or
"a orued," and 'dividends'' shall have the
Am" meaning as provided for the pur-
noses of income tax in sections 200 and
-"l The first taxable year for the Dur-
loses ~ this title shall he the same as
~" first taxable year for the purposes
oI me income tax undo: Title II.
FART H.-IMPOSITION OF TAX.
Sec 3O3. fn) That in lien OF the tax
lposcd by Title T. OF the Revenue Act
0f 1917. but in addition to the other
taxes imposed by this act, there shall
D" levied. collected and paid for the
'aNable year 1918 upon the net income
OF every corporation tax equal to the
'lm Of the following.
FIRST Bracket-30 per centum of the
amount of the net income in excess of
ne excess profits credit determined I'M
DER section 312) and not in excess of 20
Fer centum of the invested capital:
Second Bracket-65 per centum of the
amount Of the net income in excess OF 20
Yer 'entum of the invested capital:
Third Bracket-The sum, II any. by
which so per centum of the amount of
The net income in excess of the war
FRONTS credit determined under section
"ll) exceeds the amount OF the tax COM
hu'ed under the first and second brack-
cts.
OBJ For the taxable year 1919 and
each taxable year thereafter there shall
ne levied, collected and paid upon the
net income Of every corporation Except
corporations taxable under subdivision
The sun., 1919-02-07
PART III.-CREDITs,

Sec 3lU. mat as used in this title
the term ''pre-war period" means the
calendar years 1911, 1912, and 1913. or
IL corporation was not in existence
during the whole OF such period, then
as many of such years during the VIII lie
of which the corporation was in exist
ence.
Sec. 311. (a) That the war-profits
credit shall consist of the sum of:
% A specific exemption OF $4,000
and
t2) An amount equal to the average
net income of the corporation for the
pre-war period, plus or minus. as the
case may be, 10 per cent. of the differ
ence between the average invested capt.
tai for the pre-war period and the In
vested capital for the taxable year If
the tax Is computed for r. period of less
than twelve months such amount shall
be reduced to the same proportion
thereof as the number of months In the
period is of twelve months
90 II the corporation had no net in
come for the pre-war period, or II the
amount computed under paragraph (2)
of subdivision (a) Is less than 10 per
cent, of its invested capital for the tax
able year. then the war profits credit
shall be the sum Of:
% A specific exemption of $4,000 ;
and
(2) An amount equal to 10 per cent
Of the invested capital for the taxable
year.
Co II the corporation was not in
existence during the whole OF at least
one calendar year during the pre-war
period then. except as provided in sub
division CD. the war profits credit shall
be the sum Of:
"a A specific exemption of $4,000;
and
(2) An amount equal to the same per-
centage OF the invested capital of the
taxpayer for the taxable year as the
average percentage OF net income to
invested capital. for the pre-war period
of corporations engaged in a trade or
business Of the same general class as
that conducted by the taxpayer: but
such amount shall in no case be less
than 10 per cent of the invested Capi-
The sun., 1919-02-07

Section 25l provides for receipts for
taxes. Section 252 for refunds, Section
ESQ for penalties, Section c54 for returns
Of payments OF dividends.
The sun., 1919-02-07

(e) A tax equivalent to 8 per centum
of the amount paid for the transportation
on or after such date OF oil by pipe line
90 In the case of each telegraph, tel
ephone. cable or radio despatch and for
the transmission Of which the charge is
more than II cents and not more than
SO cents, tax of cents and II the
charge is more than 90 cents, a tax Of 10
cents:
(g) A tax equivalent to 10 per centum
of the amount paid to any telegraph or
telephone company for any leased wire
or talking circuit special service fur
nished after such date.
(h) No tax shall be imposed under
this section upon any payment received
for services rendered to the United
States or to any State or Territory or
the District OF Columbia
Sec. sol. (a) That the taxes imposed
by section 900 shall be paid by the per-
son paying for the services or facilities
rendered.
OBJ If mileage book used for trans
portation or accommodation was pur-
chased before November /, 1917, the tax
imposed by section 500 shall be collected
from the person presenting the mileage
book. by the conductor or other agent.
(c) The taxes imposed by section 500
shall apply to all services or facilities
for hire. whether or not the agency rem
derng them is a common carrier.
Cd The tax imposed by subdivision
(e) of section 500 shall apply to all
transportation of oil by pipe line.
Sec. 500. That each person receiving
any payments referred to in section 500
shall collect the amount OF the tax, II
any. imposed by such section from the
person making such payments. and shalt
make monthly returns under oath. In
duplicate, and pay the taxes so collected
and the taxes imposed upon 1t under
subdivision (c) or (d) of section sol to
the collector OF the district in which the
principal office or place of business Is
located.
No carrier collecting the taxes i'm
posed by subdivision (a) or OBJ of sec
ton 500 shall be required TO list the
amount of such tax separately in any bill
of lading. freight or express receipt, or
other similar document. il the total
amount of the transportation charge
and the tax is stated therein.
The tax shall, without assessment by
the Commissioner or notice from the col
lector, be due and payable to the col
lector at the time 20 fixed for filing the
return. If the tax Is not paid when duo
there shall be added as part OF the tax a
penalty of per centum. together with
interest at the rate OF / per centum for
each fun month from the time when the
tax became due.
The sun., 1919-02-07
RETURNS TO BE PUBLIC REC
ORDS.

Section 257 provides that returns shall
constitute public records. section 25S
20" the publication Of statistics, section
20 for the collection of foreign items,
section 2sO defines the bill as regards to
''i2cns or the United States possessions,
-""t'on ?6l defines the law as respects
Porto Rico and the Philippine Islands.
The Monte Vista journal., 1919-06-14
state Convention Of y. r.. q. Held 1T
Rocky Ford.

The annual State Convention of
he p F.. o. was held at Rocky Ford.
from Tuesday afternoon, June ten
Until Thursday evening. June twelve.
with about one hundred members
present.
The delegates from Chapter ".
Of this city were: Mrs. John e..
Bushinger. President OF the Chapter.
Mrs. George Corlett, Guard. and
Mrs. w. s. Woods, who has the dis
tinction OF holding the State office
If Grand second Vice President.
Mrs. Bushinger and Mrs. Woods
returned Saturday morning. while
Mrs. Corlett returned to her summer
home ut Espanola.
The Monte Vista journal., 1919-06-14
OIL MAP OF COLORADO

The Colorado Geological Survey
has prepared map OF the state on
scale OF twelve miles to the inch,
bringing together as far as present
information will permit the evil
dences and possible indications Of
oil and gas in Colorado. The loca-
ton OF structures commonly consid-
cred favorable for the accumulation
OF oil. the location OF oil seepages.
asphalt deposits. gas springs and
wells showing oil or gas are marked
by series of symbols explained in
the legend on the border of the map.
The price of the maps Ia nifty
cents, and copies Of the map may
be had by applying to r. d. George
State Geologist, Boulder. Colo.
The Monte Vista journal., 1919-06-14
PREDICT GOOD sPUD PRICES

Our friend l.. X. Hogate OF Love-
land has written letter to tho
Journal, in which he says:
Il see you have out big acreage
OF spuds. ! look for the spuds to
start out ut n fairly good price this
fall. as at most places their acreage
is small. AT Greeley the bugs ure
taking their spuds as fast as they
come up-have already destroyed
fields OF spuds. l lam glad to hear of
so much building and improvements
at Monte and hope you have bump
err crop as l will be right back at my
old post ut the Zinser switch this
fall. Loveland is "A fine farming dis
trict for fruit and crops OF all kinds.
The crops are much earlier here.
strawberries are ripe now and the
cherries are bumper crop every
year"
The Monte Vista journal., 1919-06-14
ALIENS CAN NOT HUNT OR
HAVE GUNS IN THIS STATE

Provisions OF House Bill No. 34S.
passed by the 1919 session OF the
Colorado General Assembly. Enec-
tive on and after June IS. 1919.
Unlawful for unnaturalized
f0reign-born resident to hunt. cap
ture or kill In Colorado wild birds
or game except In defense OF person
or property. Alien cannot own or
possess firearm OF any kind.
Penalty on conviction. One not
less than $25. nor more than $3.50.
or Imprisonment in county jail not
less than ten days'or more than three
months. or both.
Guns found forfeited to state and
sold by the Game and Fish Commits
sioner. All officers Of Game and Fish
Department. forestry and peace Off
GERS can arrest. without warrant.
aliens found in possession Of guns Of
any kind. Can also apply for
search warrant when they suspect
the concealment of guns by an al
len.
Justice OF the peace has jurisdic-
ton. Amy alien living In Colorado
one day shall be considered resi-
dent and amenable to the act. Money
collected on fines: one-third goes to
county, two-thirds to the Game and
Fish Commission. Justice must
make report in writing within TWEEN
ty days to Commissioner.
The Monte Vista journal., 1919-06-14
We CANNOT PAY The BOYS FOR HAZARDS
BUT We Can PAY Them FOR THEIR time

"Playfair"-a newspaper published In Denver for dis
charged soldiers and saoradvanccs the principle that the
soldier and sailor entitled to FULL COMMERCIAL CON-
PENSATlON for the TIME they have given their country.
The fact Is that while government rcqusioncd.
crpcd and concatcd whatever needed ut HON: for the
successful prosecution the paid full market value in
each and excepting only onethe time Of the boys
who the front Labor that remained mt home that
from military of being
Indispensable such railroad labor miners NUM-
ton workers. in every received topnotch The
farmer urged to assist by raising larger and
raneed 50 26 his wheat after the close Of the
All Of the who aided materially in the work
winning the have bank balances savings
,fFort.
winning Of the will have surplus TO buy Victory Bonds
the hundreds of thousands literally pauperized after the
magnificent service he has rendered.
The plan that Congress authorize soldiers am sailors
$4,000 Victory each month he has camp
trench That would be fair basis for the time
have required from him. is contemplated attempt
him for his patriotism for the hazards he has faced
stood ready face These things paid money
the boys for their time and for time
IS always acceptable.
This bond issue would have be absorbed by the Pub
c simply would be passed out to the soldiers The
would be debng itself credting the soldiers
worth of time exacted from them. Otherwise
the national bookkeeping will be lopsided. Everybody vii!
bonds to cash TO- Is hence the
who the victory. But they will be permitted pay
in the meantime the Of the people
bonds with interest.
The Monte Vista journal., 1919-06-14
NOTICE TO MAsONs
AND EASTERN STARS

The Committee on arrangements
for The st. Johns Day celebration at
Masonic Park were unable to get
special train for that day SO are
asking those members who have cars
and that have room to take one or
more with them. to please leave
their name and number that they
can take with either one OF the be-
low named committees.
Also II those that wish to 20 and
do not have a way will leave their
name with the committee. we will
try and provide way.
Earl Matzen.
Earl Harper.
Ben Gibson-Com.
The Monte Vista journal., 1919-06-14
ALL THE TRAFFIC WILL HEAR

The picture show. mickey"
which has been shown In Mont.
Vista this week At ?6c and soc. will
be played At the Iris thcatcr In Ala.
moss next Tuesday and Wednesday
nights At Toe and zoe.
The above facts have raised I.
storm OF protest among tho Monts
Niata and Center people. who feel
that they were held up by Manager
Con. II Ii stated that the Alamos,
picture show pays more for tn.
Minis than the Monte Vista thca,cr
and Cons critics claim that there ia
no reason for paying higher prices
here than At Alamosa and they
charge that COT gets all the tra,,,c
will bear ON his features. The dis
crimination IL having the effect Of
sending . good many people from
here to Alamosa for their recreation.
To Alamoss for their recreation.
The Monte Vista journal., 1919-06-14

Dozier 4 Martin, the local dealers
for Delco-Light products report the
sale OF Il large 3 X. w. 40 Volt
plant last week to Jackson Bros. OF
Manassa. This is the first of its
size to be sold in the valley and Is
the largest electric light plant in
this section run by kerosene power.
II will light their residence and
barns and furnish power for all
kinds OF electric appliances putting
the town In "A class with the other
cities OF the valley. enjoying modern
conveniences.
The Monte Vista journal., 1919-06-14
rl.ANS UNDER WAY
FOR SCHOOL. BUILDING

building plans affecting the new
Mont" Vista consolidated school dis.
Hiet are being pushed as RAPIDLY ns
possiblc and II 4. hoped to star, act.
uai construction Of tho new Junior
high school by the nrst OF July. Two
"uss"s viii h~ contracted for this
week aud u more ar. needed on ,e.
'oun, OF future consolidation. they
will be added.
The Monte Vista journal., 1919-06-14

Mr.. and Mrs. Geo. Corlett and
children left last Friday for Espano-
n, New Mexico. In their car. On
Monday Mr.. and Mrs. Corlett left
Espanola. Mrs. Corlett going to
Rocky Ford to attend the =. F.. O.
convention. MIR. Corlett going to Chi
cago and then to Washington. ID. C..
The children will remain with their
grandmother for some time on ac-
count OF Veva's health.
The Monte Vista journal., 1919-06-14

gram this morning announcing that
he had been successful In securing
two good ball players for this sea-
son to strengthen the Monte Vista
team. The new men are Pitcher
Roach and outfelder Ryan and they
will arrive here Sunday. Roach 10
touted as a better pitcher than Van
Hammer, whom Akers was trying to
get, and we are fortunate to land
him.
The Monte Vista journal., 1919-06-14
GAME NEXT TUESDAY

Del Norte Is to be the next victim.
STRENGTHENED up with some new
players, they are coming full Of con-
fldence to take our measure on our
own grounds. But they're going
against stone wall. seiber came In
Thursday morning and we're looking
for a couple q iron men from--weii
none O. your business. but there Is
sure to be some surprise ana fsst
ball next Tuesday. So get your seat
picked out early and wear your ted
dy-bear-she's going to be q warm
one.
The Monte Vista journal., 1919-06-14
CELEBRATION ON JULY 18th
GIVEN UP FOR A BIGGER
EVENT AUGUST Is, 10, 20.

After careful consideration of
the matter Of holding n Fourth o,
July celebration IN Monte Vista, 1,
has hocn decided To abandon all plaps
Tor holding the same here this year.
THIS was done In Difference to the
other valley towns that ar. going Ia
celebrate and also In view OF tn.
fact that Monte Vista will entertain
great crowd Of people In Angus,
when the National Old Trails Road
association will have their meeting
here.
The meeting Of the road nssocia-
ton VIII be u big thing ana worthy
OF every EFFORT from nov ON by IN.
people here to provide entertainment
and accommodation for the hundreds
or visitors.
The August meeting will fall
ON Monday. Tuesday aud "Wednesday.
the 18th. 18Th. and Goth. and will
take the form Of n jubilee md cclc.
bration OF the fact that this town
and valley have been Included In the
alternative summer route OF the
coast-to-coast national highway sys.
ten. There will he a baseball tourn-
ament. parades and all sorts OF en-.
tertaining features.
The Monte Vista journal., 1919-06-14

George Hook has been circulating
. petition In Monte Vista this week
for funds with which to work the
road from the Switch back to Stun
ner. and has had good success. Next
Tuesday It Is proposed for the men
Of Monte Vista TO spend the day on
the road above Tipton's ranch.
The Monte Vista journal., 1919-06-14

Mrs. +. NJ. Rawlings. Lieut.. John
Rawlings and sisters leave this Fri
day In their car. Mrs. Rawlings.
Misses Edna and Blanche will 20 as
far as Canon City. John will con-
tinue his trip to Fort Russell where
he will receive his discharge from
the army.
The Monte Vista journal., 1919-06-14

Mrs. J. II. Reimer will move to
Alamosa the first of the week. Mr..
Murray having rented their home
here ready furnished. Mrs. j. H.
Reimer secured the home Of DR..
Stephenson ready furnished at Al
amOsa.
The Monte Vista journal., 1919-06-14

Mr. and Mrs. c. +. Hart and Mrs.
Jenny accompanied Mr.. and Mrs.
Geo. Boutwell, to Masonic Park
Tuesday afternoon. where they en-
joyed fish fry. Mr.. Hart caught
the largest one weighing 2 l-2 lbs.
The Monte Vista journal., 1919-06-14

Miss Irene Ellsworth left Thursday
for Las Vegas. New Mexico. for u
visit with her sister. and then will
go to Kansas to spent the resi- OF her
vacation.
The Monte Vista journal., 1919-06-14

u. b. Buchanan and daughter
Frances OF Pueblo left Wednesday
for home. having visited Mr.. Car
son and family at Center.
The Monte Vista journal., 1919-06-14

Mrs. Gertie Telinde came home
Thursday, having spent several days
visiting at Creole.
The Monte Vista journal., 1919-06-14

Mrs. Henry Wilcox of Denver
spent few days in Monte on bust
ness. leaving Wednesday.
The Monte Vista journal., 1919-06-14

Miss Helen HOldeman and sister
Madeline and Miss Minnie Stewart
spent the day Wednesday in Del
Norte.
The Monte Vista journal., 1919-06-14

c. Bowsher accompanied by Mr..
and Mrs. Verne Bowsher and Mrs. a.
{. Black. left Sunday for Denver In
Mr.. Bowsher's car.
The Monte Vista journal., 1919-06-14

Mrs. Phye has rented the Wempsn
rooming house and will take charge
Immediately.
The Monte Vista journal., 1919-06-14

Mrs. Mitchell left Wednesday for
Trinidad. having been in Monte on
business.
The Monte Vista journal., 1919-06-14

Mr.. and Mrs. j. II. Baker of tho
s. s. Home. went to Denver for 4
months visit
The Monte Vista journal., 1919-06-14

Word has been received by Mr..
and Mrs. Jake Reed that their son
Charles Reed. has arrived at Bos-
ton.
The Monte Vista journal., 1919-06-14

Lieut.. Mack Davis arrived ut HON.
from overseas Thursday morning.