davidaulloa/AmericanStories huggingface dataset:
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
Deductions.

Liberal deductions for business ex-
penses are allowed by the new rev.
enue bill.
"Businsss expenses" are the
amounts actually paid or incurred
during the tax year in the conduct
of a business, trade or professions,
In computing net income merchant
may find his profits on the following
basis: First ascertain the gross
sales and other items of gross in
come, such as interest on bank bal
ances and miscellaneous items. Then
add together the inventory at the be-
ginning of the year and the cost OF
goods purchased for resale. From
this sum subtract the inventory at
the end of the year, and the result
is the cost of the goods sold. This
cost, plus the necessary business ex-
penses is to be deducted from the
gross sales and other income, and
the result is the net income on the
business.
If the taxpayers accounts are
kept on a receipts and payments ba-
sis, the return may be made in &C.
cordance Herewith.
A merchant may claim as de-
auctions the amount paid for adver-
Using, hiring clerks and other en-
ployees, the cost of light and fuel
water, telephone, etc, used IN his
place of business, the cost of op-
Grating delivery wagons, motor
trucks and Incidental repairs to
such vehicles.
Amounts expended in entertain
ing an out-of-town customer may be
deducted if the sole purpose is to
cultivate the goodwill of the GUS
toner and obtain an increase In
trade.
A physician may claim as de-
auctions the cost of medicines ano
medical supplies used by him in his
practice, a reasonable proportion OF
the expenses paid in the maintenance
and repair of an automobile used ir
making professional calls, the ex'
penses of attending medical con
ventions, dues to medical societie.
and subscriptions to medical jour
mails, the rent to be paid for office
rooms, the cost of heat, water, tel
ephone, ETC., used in such office
rooms and the hire of Office assist
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
newspapers, are the least progressive.

newspapers, are the least progressive.
In nine times out of ten, when you
find a country paper attacking the
mail order houses and urging people,
vainly no doubt, to do their buying at
home, you will find the local store ad-
vertisements in that paper, and the
few that are bare announcements,
seldom or never changed, that
such and such merchants are en-
gagged in such and such business en-
terprises. Such advertisements, when
inserted by so-called merchants are
the products of men who do not be-
lieve in advertising, and who do what
advertising they do largely as char
ity to the local newspaper. Yet the
local editor, handicapped by the un-
progressive sloth of the merchants,
battle week in and week out against
the mail order houses in behalf of
these unprogressive merchants whose
neglect of opportunity gives the mail
order houses their best opening.
On the other hand, when country
newspaper carries real advertise
ments, using good space and full of
detailed figures and bargain prices
showing that that town has progress
sive merchants, you seldom find it
worrying about mail order houses.
The mail order house is no problem
there because the merchants, by up
to-date merchandising and effective
advertising, are able to hold their
own and more.
In nine times out Of ten the mer-
chant that sits under his cobwebs and
whines about the mail order house
deserves to be defeated by this dis
tant competitor because he doesn't
brush up on his merchandising and
especially on his advertising. Country
stores that run on acknowledgements
like those Of the leading merchants
in Duluth, stand up successfully
against mail order competition, and
the newspapers Of such towns never
need to waste breath in academic ar.
guments in favor Of buying at home
One advertised bargain, showing
that the live home store can compete
with the mail order houses, is worth
yards and yards Of printed appeal to
patronize home industries.
The merchant who is worried BY
mail order competition has his rem
edy right at his elbow in the loca
newspapers advertising columns, pro
viding he studies the advertising
methods of city merchants and keeps
as up-to-date in his advertising a!
he does in his other merchandising
methods. Herald.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
How's This !?

We offer One Hundred Dollars Re.
ward for any case Of Catarrh that can.
not be cured by Halls Catarrh Cure.
Halls Catarrh Cure has been taken
by catarrh sufferers for the past
thirty-five years. and has become
known as the most reliable remedy for
Catarrh. Halls Catarrh Cure acts thru
the Blood on the Mucous surfaces. ex-
pelling the Poison from the Blood and
healing the diseased portions.
After you have taken Halls Catarrh
Cure for short time you win see a
great improvement in your general
health. Start taking Halls Catarrh
Cure at once and get rid Of catarrh.
Send for testimonials. free.
F. ]. CHENEY & CO.. Toledo, Ohio.
Sold by all Druggists, 75c.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
INCOME TAX NOTES
by the Collector of Customs. St. Paul.

ants. If his Office is in a rented
home, he may claim as deduction
that proportion of rent properly
chargeable to the rooms used for
professional purposes. The same de-
auctions are allowed to a dentist.
The farmer may deduct all amounts
paid in preparing his land for crop
and the cultivation, harvesting and
marketing of crop. The cost of
seed and fertilizer used and the
amounts spent in caring for live
stock are deductible items. The
cost of minor repairs, to farm build
ings, other than dwellings, and of
fences, farm machinery, and wag-
ons may be claimed, also the cost OF
farm tools which are used in
the course of year or two and OF
materials for immediate use, such
as binding Irvine, stock powders
etc. The, cost of machinery of q
permanent character, such as thresh.
ing machine or tractor is held to be
capital investment, and is not al
lowable deduction. Deduction may
be made for re mt paid for farm
This in general way outlines the
ordinary expenses incurred by a
merchant, professional man or farm
er, and the principle underlying
these allowances is equally apple.
able in the conduct of any trade
business Or profession.
Depreciation.
Numerous inquiries have been re-
ceived by the Bureau if Internal Rev
enue concerning depreciation and the
allowances therefore in the filing Of
an income tax return. The rate al
which depreciation may be claimed
is dependent upon local conditions
the use to which the property is put
and it's probable lifetime under nor
NAL business conditions.
No specific rates at which it may bt
claimed have been established. The
law states that a reasonable allow
ance for obsolescence and it is for tn,
taxpayer honestly to determine wha
constitutes reasonable allowance.
To compute the amount which ma!
be claimed, the taxpayer should de
termine the probable lifetime of the
property, then divide it's cost to hin
by the number of years of such life
The result obtained will represent tn,
amount which may be claimed eacl
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
year as a deduction.

year as a deduction.
For example, frame building,
the probable life time of which with
out repair is twenty-five years cost
$4,000. Divide $4,000 by rs and
claim 5000 each year as depreci-
alton. 1t is estimated that the av-
erage lifetime of a frame building is
twenty-five years, brick building
thirty-five years and stone or con-
crete building fifty to one hundred
years. The estimated life of an or
binary machine is ten years, and that
of automobiles used for business or
farm purposes, four to five years.
If the taxpayer claims the full
amount of depreciation he cannot
claim as deduction the cost of re-
pairs to the property during the same
year which offset or make good the
depreciation. If he wishes to claim
a deduction on account Of repairs,
their cost may be deducted from the
full amount of depreciation and the
balance may be claimed under the
heading of depreciation"
For example, if the taxpayer ex-
ponds 500 in repairs to building
which will depreciate 5000 in value
during the taxable year he may claim
500 as business expense and 500
as depreciation, or he may claim
$500 for depreciation and nothing
for repairs. In short the aggregate
deduction claimed on account Of re-
pairs and depreciation must not ex-
coed the full amount Of depreciation
Repairs" in this connection means
repairs and requirements Of a kind
tending to make good the deprecia-
ton such as new flooring or a new
roof.
In claiming depreciation the fol-
lowing fundamental principles must
| be observed.
Only such depreciation as results
from exhaustion, wear and tear of
property arising out Of its use in the
business or trade can be claimed
Depreciation in the value of a home
or property used for pleasure or con,
venience, such as an automobile can.
not be claimed.
No depreciation is allowed upon
the value of land or upon good will
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
LEGISLATIVE Letter
BY r. w. HITCHCOCK,
Representative Goth District.

nights and Saturdays to catch up.
Almost every county in the state has
salary bill, and none of them have
yet been passed.
Road Legislation.
Several bills prepared by the state
highway commissioners office to COM
plete the legislation necessary to
make the big road program effect
i've if it is ratified by the people in
1920 were introduced Wednesday of
this week. The most important of
these are the bill which permits the
county boards to issue bonds and be-
gin paving at once and the bill for
the taxation of automobiles.
Personal and Political.
Lieutenant Governor Frankson is
making a vigorous bid for the gov
ernorship; witnes his recent decla-
rations against any increase in salary
for state officers. Some unkind per-
sons say that he is so rich that he can
afford to talk that way.
Speaker Nolan's popularity in
creases. It has been years since
the business of the house was con-
Quoted so efficiently and with such
general satisfaction. Any mention
of Nolan's name where members of
the house are assembled invariably
brings burst of sustained applause.
Two potential candidates for fu-
ture Speakership are Charles Warner
of Aitkin and Theodore Christianson
of Dawson. Both are regarded as
able men-and decidedly ambitious.
Warner has won several pronounced
victories thus far this session.
Christensen, at the dinner given
last week upon the occasion of visit
of the legislature to the University,
made speech that is still, being
talked about, which is no small &C
complishment when you have to talk
from the same platform with Pres
ident Burton of the University.
Charley" Bouck of Morrison
county, in the legislature so long
that the mind of man runneth not to
the contrary, had his sixteenth birth
day Feb. % and was presented with
a gorgeous boquet of red roses. He
explained that it was not really his
birthday, but as near as he could
come to it, having been one leap year
in the dim and distant past.
Carl Iverson, Nonpartisan Lacquer,
renounced Townley and all his works,
in the course of the debate on the
primary election bill. He was in the
midst of fervid denunciation of the
caucus system, when the gentleman
from Fillmore, Mr.. Parker, rose and
asked him if he approved of the way
his party was doing business in secret
caucus at Bismark, N. D. Iversan's
oratory came to a sudden stop; he
hesitated and finally said he really
did not know what was going on at
Bismark but if the secret caucus was
going on there it was an unholy
thing and had his unqualified dis
approval.
Anthony WEIGH is "sore" at C. M.
Bendixen and naturally enough, too.
After years of devotion to his plan
for a tonnage tax, Bendixen sud-
denly threw over his old love and
embraced a half breed sister of the
Welch bill. Welch says it is a bald
case of kidnapping. He declares that
the whole met tonnage tax family
belongs to the Nonpartisan league
and that Bendixen is brazen
despoiler."
Once more-Let's pave st. Louis
county NOW.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
IN PROBATE COURT.
ORDER FOR HEARING ON Pc
Triton FOR ADMINISTRATION.

Triton FOR ADMINISTRATION.
In the matter of the Estate Of
Peter Skube, Decedent.
The petition Of John Skube, hav-
ing been filed in this Court, repre-
senting, among other things, that
Peter Skube, then being a resident
Of the County Of st. Louis, State Of
Minnesota, died intestate, in the
County of st. Louis, State Of Min
nesota, on the 25th day Of January,
1919; leaving estate in the County
Of st. Louis, State Of Minnesota, and
that said petitioner is the creditor
of said decedent and praying that
letters Of administration Of the estate
of said decedent be granted to
Thresa Skube
TT is ORDERED, that said Pc
tition be heard before this Court, at
the Probate Court Rooms in II
Court House in Duluth, on Monday,
the 31st day Of March, 1919, at ten
o'clock A. NJ. and all persons inter-
ested in said hearing and said mat
ter are hereby cited and required at
said time and place to show cause,
if any there be, why said petition
should not be granted.
OISIGNCD On4 udL LktlS
order be served by publication in
The Ely Miner, according to law,
and that a copy of this order be
served on the County Treasurer of
st. Louis County not less than ten
days prior to said day of hearing,
and that a copy of this order be
mailed to each heir Of decedent at
least fourteen days before said date
Of hearing.
Dated at Duluth, Minnesota, March
3rd, 1919.
By the Court.
8. w. GILPIN,
Judge Of Probate.
Attest:
A. R. Morton, Clerk Of Probate
Seal of Probate Court St. Louis
County, Minnesota.
A. ]. Thomas, Attorney for Repre-
sentative.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
verdure on chIna's Great Wall.

Trees and shrubbery planted in the
soil that has been accommodating for
hundreds Of years on the great wall
OF China are in thriving condition,
some of them having grown to height
of II to IS feet. This method of beau
tifying the great wall was an out
growth Of the movement for the re.
forestatiOn of the country started
some time ago with government sane
tion under the direction Of foreign ex-
perts. The driveway on the great wall
Is considered very much improved
with the addition of. trees.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
Briohteninu q Room.

The yellow CLEAN of brass always
adds light to any dark nook and used
with dark furniture, is most artistic.
A pair Of brass candlesticks on the
mantel, andirons before an open fire,
or even a brass jardiniere for ferns,
are all especially attractive In dark
room.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
Movie Statistics.

In one evening we now see 16 an
nouncements of forthcoming attrac
lions, 48 close-ups of the leading lady
% clOse-ups Of the leading man, IL
close-ups of a wonder child. $40 people
get into automobiles, 62O people get out
Of automobiles, six eternal triangles
IL mistreated wives, nine unappreci.
ated husbands, eight poor girls mar.
ried to lords, three murders, one hang
ing, 81 pies.-Film Fun.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
LABOR AND SUPPLIES.

Iron mining of Minnesota is a
great industry, and great source of
income within its borders. The Min
ing Review has carried a series of
articles explaining the prominence of
Minnesota in the iron ore industry,
and there is another phase which
has not been touched on. Iron min
ing is the source Of expenditure of
vast sums every year. While it is to
be desired that more ore be man
ufactured within the state, it is man.
ifestly impracticable to manufacture
all of it, and those who contend that
the state is not getting much Of any
thing from the ore shipped out are
speaking thoughtlessly.
The Lake Superior Ore Associa-
ton in 1917 took the cost of produ-
cling ore for October and November
of that year to submit to the War
Industries Board, in support of a
contention that prices of the COM
modify were too low. These figures
were accepted by the board. The
Lake Superior iron mines shipped
over 100000 tons in 1918, and
applying to this the, costs for labor
and supplies alone and wehave $780,
100000, on a basis of 1917 costs.
These costs were somewhat higher in
1918, especially for labor. With
Minnesota furnishing more than 49,
100000 Of the Lake Superior ship
ments this state should have shared
in the 500, $4,000 to the extent of
more than $76,000,O00, during the
past year. AS cost figures applying
to the fall of 1917 are employed, be-
cause of their official character, it is
fair to allow that $76.00O,000 is a
comparatively low figures because Of
greater costs in 1918. Furthermore,
it should be remembered, there are
but two items included to arrive at
these figures, cost Of labor and sup
plies. Administration expense, roy
alties, depreciation, depletion and idle
properties are not considered, Costs
Of exploration also are not included.
So it will be gathered from this nub
of information, that huge sums are
expended annually in Northern Min
nesota. The Minnesota farmer and
every Minnesota user of iren and
steel, may give his state credit for
three fifths of every such Article in
his possession. This idea is founded
upon the fact that MinEeso1a shipped
three fifths of all the iron ore for
warded in the United States in 1913.
It will be recalled tina. the War
Industries Board twice reduced the
prices of iron and steel, but did not
reduce the prices of iron ore. On
the other hand the prices Of iron ore
were twice advanced to total of 45
cents, to meet increased transpor-
tation rates. The price of ore has
been too low and the producers hope
for fairer basis of prices as an out
come of the readjustment now going
on. The independents clearly are en-
titled to price which will enable
them to pay reasonable dividends
and provide a sinking fund for fur
Their explorations. It is not exactly
the price of the ore but the margin of
profit that counts. If the cost of
production precludes q reasonable
profit then there should be an ad-
vance in price.-Minihg Review.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
Mountain Laurel.

The fact that mountain laurel
blooms on three great national holi-
days, Memorial day, Flag day and
Fourth of July, is one reason why the
National.Federation of Wpmen's clubs
advocates that flower for the national
emblem.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
Swiftest Dou.

The swfftest dog in the world, the
borzoi, or Russian woifhound, has
made record runs that show IS feet
in second which would give it q
speed of 4.SOO feet in a minute if the
pace could be kept up.
The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1919-03-07
One Cow to Thirteen People.

Throughout England there is one
cow to every thirteen people, says Mr..
]. A. Greene, a divisional food COM
missioner.
The Farmington times. (Farmington, St. Francois County, Mo.) 1905-1926, 1919-05-23

E. T.. holland has just received an
elegant and dainty gold inlaid button
from the Equitable Life Insurance
Co., as a mark of esteem for his war
service. The Equitable had but fifty
of this particular kind of button made,
to be distributed among about $4,000
agents, which is slight indication of
how they regarded the strenuous work
performed by Mr.. holland. This rec
ognition came as a complete surprise,
also eongratulatory letter, both of
which were thoroughly deserved.
Joseph Reilly, of st. Louis, was here
Saturday looking after legal matters
in circuit court. In the last term of
court ne represented Mrs. Mcdowell
in her suit against the City for DANA
ges resulting from her husbands
death, which was caused from a live
wire. The evidence appeared to
Indicate a, somewhat remote chance
for damages, but Mr.. Reilly so ham
died the case tas,to make very strong
presenth1enf:to the jury, which award
ed judgment for $4,000 against the
city. There lis a motion pending for
new trial of this case, in which
pleadings will be heard on the 10th
inst.
The Farmington times. (Farmington, St. Francois County, Mo.) 1905-1926, 1919-05-23
Farnninaton


Write the Chillicothe BUSINESS Col.
lege for the special inducements Of
fered during the big Summer Term
beginning June End, and regarding its
short summer courses in Banking,
Bookkeeping, Stenography, Telegrh-
ply and Civil Service,
Richard Antoine, an excellent young
man, returned home from army. SER
vice the first of the week. Before en-
listing he was manager of the st.
Francois Garage, where he rendered
splendid service. He will doubtless re-
turn to his former position. Az
Mrs. Mode Coffman and daughter
left yesterday for visit at their for
mer home in Creal Springs, Ill. The
special reason for their visit just at
this time was the return of Mrs. Coff-
and she could not delay seeing him.
DR.. A. O. Smith has rented for a
year the splendid and commodious
home of w. I. Halle, on College and
c streets, into which he will move the
first of June. Mr.. Halle and family
expect to spend the next year in Flor
ida, after which time their host of
friends here trust they will return.
Have YOU seen our Aluminium
Ware? If not, come and look. S. P.
Counts Furniture Store.
Tha T;mas = r,oasad 70 ,e.r, that
.ha han,a of W. 9 ~ Iow;s a. c Ia
e ene 1s.as ~; ,htnad tLo ,s,+ ~
, uon, was .s ar nss;ra, He ass soU M
Meea " s Sts.a ~ ren,,s;ss; ; r :
a ew 20. 20 ,, n,a f;anJs !. Farr,;mn,an'
anu ,,;a;n;.., n 'ras ,arr;ad aso,,t
: an iiu.ar NV - o Mas g. o,";s
ye"i aso ~ 2 'iiai s - '''
The Farmington times. (Farmington, St. Francois County, Mo.) 1905-1926, 1919-05-23
ROUTE 8

Quite number on this route at
tended the basket dinner at Liberty
vile Sunday.
/, Mr.. and Mrs. Amasa Waugh and
little daughter, Viola, spent Sunday
with Mr., and Mrs, Hiram Gordon.
laie Nd M6pre and family of Farming
don spent the week lend with w. T..
FThemhfe land family.
] The stSrk arrived at the home of
Otto Wampler Saturday and left a
bbey.
P1Mr, and Mrs H. N.lvaugh and son,
Paul, spent Sunday with Frank Har-
terand family.
4 Mrs. Nellie Brown returned to.her
home on this route Sunday, after
spending two weeks with her sister,
Mrs. 0mer Woods, and family of
Kansas. 5s
Miss Susie Gregory spent Sunday
with her cousins, Misses Harriet
Gregory and Jewell Zigler.
Little Miss Viola Waugh is spend
ing the week with her grandparents,
Mr.. and Mrs. Alex Gordon.
Mr.. and Mrs. Walter Thomure and
children, Mr.. and Mrs. Walter Webb
and children, accompanied by Ed.
Moore Sand family 81 Pennington, aii'