davidaulloa/AmericanStories huggingface dataset:
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24

ship relationship by marriage, or by
adoption"
The compensation in 1918 Of a
man i'm the military or naval SER
vice. either as an enlisted man or an
officer is wholly exempt from taxa
ton, provided this did not exceed
$4,000. Income of soldiers or sail
ors from private sources is taxable.
however. if it exceeds the exemp-
tons
In figuring net income. deductions
may not be made for personal fam
lily or living expenses.
The law does provide for a num-
Der of deductions, however, from
gross income. and these are of in
terest mainly 10 men who made a
living out of business enterprises
These allowable deductions include
the following items:
Here Are Deductions.
Expenses paid or incurred during
1918 in carrying on any trade or
business, including rentals and a rea
sonable allowance for salaries.
Interest paid or accrued in 1918.
except on Indebtedness incurred for
the purchase of taX-exempt stocks
or bonds
Taxes paid or accrued, except in
come, 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 business or trade. if not
compensated for by insurance or
otherwise.
Losses in any transaction enter
ed into for profit in some side line Of
business.
Losses of property not connected
with the taxpayers regular business
if arising from fires. storms or
other casualties, il not covered by
insurance.
Worthless debts charged off dur
ing the year.
a reasonable allowance for depre-
citation of property used in business
or trade.
A reasonable allowance for de-
plet;on as we'll as depreciation Of
property in the case OF mines, oil
and gas wells and other natural de-
posts.
Contributions to concerns OPP
Grated exclusively for charita BILE re-
ligious. educational or scientific pur-
poses not in excess Of Is percent Of
the taxpayers net income.
Amortization on buildings. ma
chinery. equipment or other facili-
ties constructed or acquired for the
production of articles contributing to
the prosecution of the war.
The preceding items must he re-
ported in the return and deducted
according 20 the method set forth
i'm the return blank form
Exempted Items.
The following items are exempt
from taxation and need not be in
cluded in the returns:
Proceeds Of life insurance policies:
return OF premium on life endown-
ment and annuity policies; gifts. be-
quests or inheritances Gncome from
gifts Is taxable however,; interest
on bonds OF any state. county or
municipality. intrest on farm loan
bonds: interest on $4,000 or less OF
Liberty bonds. and on larger
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
Here Are Details Which Tell You
How to File Your Income Tax Return

WASHINGTON. Feb. 24.-With-
i'm the next three weeks. or by
March Is. every unmarried man or
woman who earned $1,000 or more
in the calendar year 1918 and every
married person whose income
amounted TO $4,000 or more must
make a detailed report of his in
come TO the federal revenue cOllec-
tor Of his district. on or before
March Is the first installment Of
the income tax must be paid. one
fourth of the entire amount due,
or all of il If the taxpayer chooses.
This means that millions of Amer
leans must get 10 work at once to
prepare their returns, and for the
guidance of taxpayers, the internal
revenue bureau has issued explicit
instructions covering the prepara-
ton and filing of returns. This is
the a b. c. of the procedure:
First get a tax return form from
the revenue collectors office or
from a bank There are many
kinds Of these forms II a persons
income was below $1,000, he should
ask for the form especially intend
ed for the smaller incomes. 1t
might be advisa BILE TO get two or
three of these forms. since one may
be spoiled in the preparation. The
form is six-page printed sheet,
with detailed Instructions for re-
porting various items of income and
for calculating the tax due. BY
following this form closely even an
inexperienced person probably Will
have little difficulty. particularly if
his source of income was not COM
plicated or If il was in wages or
salary rather than in business trans
actions.
Smallest Rate Percent.
The tax rate for most individuals
is six percent For a single person
this is imposed on the difference be-
tween the total net income for the
year and $1,000, the so-called ex-
empted amount For a married
man. or for the heads OF "a family.
the exemption is $4,000 and the six
percent tax is imposed on the diff
ference between that and the total
income There is provision for an
additional exemption Of 5000 for
each child or other dependent per-
son. under Is years OF age or in
capable OF self-Support. Thus
married man with one child or an
aged parent would have an exemp-
ton OF g. 600 and would pay on the
difference between this and his net
income A man with two children
would have an exemption Of s2.400:
three children. $4,000. and so on.
To illustrate the calculation OF
tax.
a single man with a net income
last year of g. 600 will be taxed
$50: income of $4,000. tax $50; in
come Of $4,000. tax $50: income
IS 900. tax $40
A married man without children
and with an income OF s250O last
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24

amounts in certain cases provided
by the bond act; payment on ac-
count of accident or health insur-
ance or under workman's compen-
sation acts.
Will Check Reports.
To detect inaccuracies or fraud
in returns. the Internal Revenue
Bureau has instituted a system of
checking returns with other reports
required from all persons or inter-
ests which paid out $1,000 or more
to any individual during the year.
The latter reports constitute the tax
collecting machinery's information
at the source" which proved so VAL
Va BILE last year in preventing tax
lodging
In addition to income taxes, there
is a multiplicity of other taxes 10 be
assessed this year. Incorporated
businesses are required 10 pay taxes
on net incomes at the rate OF u
per cent with an exemption of
$1,000. War profits and excess pro
fits taxes are assessed against cor
poration only.
The Revenue bureau has made 4
provision for accepting tentative es-
Inmates Of income in cases where
taxpayers are not able TO figure ac-
curately their incomes before March
10. In these cases, however, an in
stallment yayment of one-fourth Of
the estimated amount is required on
that date ana tax officials will guard
against any attempt to evade or
minimize the tax payment then
through setting an unreasonably low
estimate
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
SHOWS VALUE Of
PHYSICAL WORK
All Nations Appreciate Need
Since War, Commission
er Points Out.

WASHINGTON, Feb. "a. A
quickened appreciation i'm all ma
tions Of the value of physical educa-
ton has resulted from the war. ac-
cording TO Or. Z. p. CIaxton. com
missioner of the bureau OF educa-
tion. and has been evidenced in this
country by the enactment of laws
in eight states REBUILDING physical
training in the public schools.
a bulletin issued by the bureau.
summarizing legislation on the sub
lect notes that in France a strong
central committee has been formed
to promote physical education and
IN England comprehensive provi-
soius have been incorporated in the
new education law
Illinois First state.
Illinois was the first of the Amer
iCan states 10 require physical train
ing by statute, passing the law in
June 1915 Since that time New
York. New Jersey. Neveda. Rhode
Islaud. California, Maryland and De-
aware have enacted similar laws
and six states. Massa chusetts. Con
uecticut, Pennsylvania. Nebraska,
ohio and Colorado. nave given Iegis-
lative attention TO the subject but
have not acted.
In most states which have CON
sidered physical education. the in
itial impulse 20 action was interest
i'm military preparedness and took
he form OF bills for military train
ing OF high school boys. Investiga-
lion resulted in convincing the legis-
lators. the bulletin says. that military
raining for youths was less valu-
able even as a measure OF prepared
ness than a solid system OF physical
raining With the exception OF Ne
T8da. where the law applies 20 high
-chools only. the laws Apply TO all
-chool children and the time re-
uuirement range from one hour each
school week 20 two hours and "a half.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24

, year will pay a tax of $40; income
$4,000. tax $50; income of $4,000,
tax $120; income of $1,000, tax $50.
The regular or normal tax is II
percent on incomes of more than
$4,000 in case of unmarried persons
and more than $4,000 in the case of
married persons without children.
In other words, the tax is doubled
on incomes of $4,000 more than the
specific exemption. In addition, So
called surfaces superimpOsed on the
regular or normal tax are assessed
on net incomes Of more than $4,000.
cent for the first $1,000 above that
sum. two percent for the next So
600. three percent for the next ST.
600 and one percent increase for
each additional $4,000. Both the IL
percent rate and the surtaxes may
he ignored by persons with incomes
Of less than $4,000.
First InstaIImcnt Due March Is.
After the tax is figured. a person
must count at least on paying one
fourth of the sum by March / ;. The
second installment OF one fourth is
due June Is; the third quarter.
Sept 10, and the last installment,
Dec Is. Penalties are provided for
failure to file on time or 10 pay the
tax promptly, and tax officials well
come returns and payments before
March Is. Payment in full by
March Is also will be welcomed on
the ground that the government
needs the money.
\ husband and wife whose COM
bined net income for 1918 amounted
10 $4,000 or more must file a re-
turn either separately or jointly. If
separate returns are fled, either may
claim the personal exemption of So
600. or this exemption may be di-
vided Earnings OF dependent chill
dren must be included as part of the
income of the head of the family.
II an unmarried person supports
either partially or wholly. a parent
or some other relative or friend. not
living in the same household. this
person is not considered the head
OF a family and is therefore en-
AlAltu Oul- ~ the - tNNW tAtUlDllOUt
If the parent is wholly dependent.
however. and lives in the taxpayers
household this makes the unrnar-
ried person the head Of the fam
lily"
Must File Return.
II. because OF the special exemp-
tons for children and dependents or
because OF the exemption OF soldiers
and sailors pay. an unmarried per-
sons income of more than $1,000
or a married persons income Of
more than $4,000 is found not 10 be
taxable. this condition does not free
the individual from fling a return.
Thus many persons who do not have
10 pay a tax must file returns.
A head OF a family is described
officially as "a person who supports
one or more persons closely con-
nected with him ~ blood relation
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
But You Haven't.

So why take chance some one of these $4,000 pros
pective of yours, who read the Times
every day. missing the about your merchandise your service
you have something to offer in the way of better goods lower
prices better service then it your duty to tell every the
people who would be benefited by that merchandise service You
reach fifty thousand of those prospective customers by
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
OFFICERS WATCH FOR
BOOZE VIOLATIONS
News Times Special Service

News Times Special service
NILES. Mich, Feb. 24.-Oflcers
OF Berrien county announce that they
VIII still be on the lookout for vio-
lators of the local option laws, all
OF which are not invalidated by the
decision OF the supreme court Of
Michigan. Any person caught SELL
ing or furnishing another with liquor
will upon proof, be arrested and
prosecuted, they assert.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24

Choice of two racks II women ;
and misses winter coats that
sold up To- $500. in all wool We
lourS. plush velouGs. in newest
winter styles. Buy a.
now and save hH
for next
winter ...--..-.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
IF You Had the
Only Store in
South Bend

Then, and then only, you might have some
excuse for not advertising in the News Times.
Then having the only store in South Bend,
you would get all the business you could do
-maybe
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
CONGRESS READY
FOR FINAL WEEK
Busy Seven Days Predicted
by leaderS-To Confer
With Wilson.

WASHINGTON. Feb. "a The
final week OF the sixty-hfth con
rress was ushered IN today with
me busiest seven days in all con-
Sressional history in prospect.
Among the outstanding features
ri the final week will be Pres't VIII
sons conference at the white house
Wednesday with the foreign rela-
Ions committee on the league Of
nations, prospective daily discussion
of the league proposal in the senate.
selection Of the house republicans at
conference Thursday OF a candi-
date for the speakership Of the
house. and the final rush OF appro-
priation bills and other urgent Iegis-
.ation.
Consider Extra Session.
Decision regarding extra session
of the sixty-sixth congress also NAV
he reported during the week. with
sine die adjournment at noon on
Tuesday March 4 and with more
legislation remaining on the calen-
dars than In the history OF man,
congresses. leaders OF both houses
have abandoned hope OF avoiding an
extra session. The only question
10 was said by some members today
is the time when it viii be called
by the president
Pres't Wilson will be advised soon
after his return regarding the extra
session.
Hope OF passing all the appro-
priatiou bills apparently has been
abandoned by both senate and house
leaders. Only two of the sixteen
regular money bills have been en-
acted. A dozen money measures are
awaiting action in the senate and
senate leaders declare several OF
them are certain Of failure
Senate discussion Of the league OF
natiOrs Is one OF the principal OBJ
stacles in disposal of legislation. De
Tense of the league on behalf Of the
administration will be opened to
morrow by Senator Lewis Of Illinois
Daily and protracted debate on the
league thereafter is in prospect
Senator owen. democrat, OF Okla
hOma. plans TO discuss the league
ON Wednesday
Among bills said 10 be virtually
assured NJ enactment We're Those
appropriating one billion dollars Z,
maintain the government whea'
Trice guarantee: $75O.000.O 600 fol
the railroad administration: the bono
uill the possible appropriation
measure. the sundry civil bill with
100000 for the shipping board
tho D,aaerfra anprourfaffpo~ &r9 o0o
600 for hospitals. the Legislative. eX-
ccutive and judicial salary budget
nd the measure invalidating So
C00.000.0O or Informal war con
tracts
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24
RETURNS FROM BATTLEFIELDs

PARIS. Feb. 24-Admiral From
tin commanding the Brazilian
squadron now in French waters has
returned from a visit 20 the battle
fields near Rheims and Nerdun-
Georges Legueyes. French minister
of marine. gave "a banquet 10 him
tonight at which the guests includ-
"a the Brizilian minister and several
French naval officers OF high rank.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1919-02-24

There will be a special meeting OF
south Bend lodge No. 20. 7. -. o. F..
Monday evening Feb. "a. at :
o'clock I'm honor OF returned mem
ers who have been I'm the service.
ommittee .-Advt 1S572-24
New-York tribune., 1919-10-02
Chicago Is Omitted
From Proposed Tour
OF the Belgian Payl,

W WASHINGTON, Oct. 1.-Tue pro
posed itinerary of the royal Belgian
party, which is subject to change. was
made public to-day by the State De
partment. 1t does not include either
Chicago or Milwaukee. 1t follows:
Leave New York (Pennsylvania Sta
ton, New. York, New Haven & Hart
ford), 1901 a. m, Sunday, October 5
arrive Boston. 7:15 a. M; leave Boston,
1880 p. M. Sunday; arrive Niagara
Falls, a. M, Monday; leave Buffalo.
$3.50 p. m, Monday; arrive Moline, go
p. n1., Tuesday; leave Davenport, S:40
p m, Tuesday; arrive St. Paul, 1925
a. m Wednesday; leave Minneapolis, 6
p. NJ, Wednesday,: arrive Spokane, 3
p. NJ. Friday; leave Spokane, II p. M,
Friday; arrive Marvhill, T a. m.. Satur-
day; leave Maryhill, 5 a. M, Sunday,
October 12; arrive Portland, a. m,
Sunday; leave Portland. II D. M. Sun
day; arrive San Francisco, a. M,
Tuesday; leave San Francisco, l1:4O
p. H., Tuesday: arrive FL Portal, 9:3O
a. m, Wednesday,; leave Ell Portal, 8
p. M, Wednesday; arrive Los Angs les,
Q a. NJ, Thursday; leave Los Angeles.
80 p. M. Thursday; arrive Grand
Canyon, e:3o a. M, Friday; leave Grand
Canyon, p. M, Friday; arrive Albu-
querque, $50 a. NJ, Saturday; leave
Albuquerque, 1885 a. n, Saturday;
arrive Kansas City, p. M, Sunday;
leave Kansas City. 10:40 p. m, Sunday;
arrive Omaha, $40 a. H.. Monday; leave
Omaha, p. NJ, Monday; arrive St.
Louis, a. H., Tuesday; leave st. Louis.
1920 p. M, Tuesday; arrive Springfield,
1855 p. m, Tuesday; leave Springfield.
p. m, Tuesday; arrive Cincinnati,
7:40 a. m, Wednesday; leave Cincin-
natl, 9 p. M. Wednesday; arrive Pitts
burgh, 1880 a. M, Thursday; leave
Pittsburgh 10:40 p. M, Thursday; ar
rive South Bethlehem. $40 a. n., Fri
day; leave South Bethlehem. 11:15
a. H., Friday; arrive Philadelphia, /
p. NJ, Friday; leave Philadelrhia, 6:1o
p. m, Friday; arrive Washington, $3.50
p. m, October pa.
New-York tribune., 1919-10-02
100000 Boys To Be
Called by State for
Military Training
General Organ Prepares to
Supervise Annual Outing
for New York Youngsters
in Six Scheduled Zones

ALBANY. Oct 1-More than 100000
boys between the ages Of sixteen and
eighteen will be called up for training
at once. according TO an announcement
to-day by the State Military Training
Commission, OF which Major General
Organ, commander of the State Guard
is the head. Questionnaires returned
under the military training law Of las
December mas put the commission in
possession OF data concerning $4,000
school boys and 10000 working boys,
and the training quotas will be selected
from these.
Regular army and guard officers will
direct the training under the super
vision of Rrigadier General William
II. Chaplin. There will De six training
zones: New York. Long Island, Hud
son Valley. East Central. West Central
and Western.
The boys will be called Up for train
ing by notices to schools and places Of
employment and by direct mail notices.
Attention will be called to the provis-
ion Of the law which makes it neces-
sary for every boy in the state, sixteen,
seventeen and eighteen years Of age,
TO possess a certificate issued by the
Military Training Commission TO the
effect that he is meeting his require
ments under the law.
Tte statute provides that no school
shall permit boy to continue in at
tendance without such a certificate,
and no employer to continue to en-
plcy a boy without a certificate.
New-York tribune., 1919-10-02
Duke and Earl
Turn Chauffeur
British Strike Breaks SO.
cinI Lines ns .NOiables
DOtun,eer as Laborprs

LONDON. Oct l. Social lines. nhich
IN The past have been rigid'y held in
England. have broken Gown. for the
time being at least. as a result of the
railroad strihc which TINS morning en-
tered o. IT. ff.h day A duke was
seen driving a motor lorry Through the
streets yesterday. while during the day
an eArl Wa ~ The caauiFeur's seat IN
the motor heading a convoy of ash
from Billing gate.
The sixth Earl of portar' 'ingfon was
among those whose names are found IN
the social register who were engaged
IN unloading pefishable goods. milk
and churn- rom a train. while e. the
PadGingtor Station. Ear and Lady
Drogheda we're among the workers.
Frederick Henry Smith. son and heir
of the i4st Baron Of Co'wvn. was the
fireman on tAc Liverpool London ex-
press wher it rolled into this city to-
day.
The call for volunteers brought out
members OF the Cavalry Club. The
Guards Club. 'hc A. Force club. colo
nels. majors. harris ers and ciFil en-
gincers Men from lnese walks of life
are now standing a he IRE doors in
big electrical poNernonscs.
Horse racing has been suspended ia
England and II .aua because Of the
strike. A ioGr-aay meeting opened nt
Newmarket yesterday. bat the ne~s-
papers pointed out the waste espe-
cially Of petrol. that would ersac. and
tire -tewards were urged by the gov
ernu ent 90 abb don the rest Of the
meeting This request was complied
with immediately.
New-York tribune., 1919-10-02
King Albert's High Place
M World Won BY Seruice
Belgian Ruler Holds Love and Respect of Subjects
by Being Modern Incarnation of Ancient Con-
ception of Sovereign; Worked as Reporter Here

kingdom" Charles thought she meant
NJ. Peters, steward of the Count Of
Flanders, who was generous with cakes
and sweets from the castle pantry. bu.
she meant Albert of Belgium.
Shortly after that. when the
Prince had become King and had
reigned long enough to show his deep
personal interest in his thrifty and
industrious Femrgs and Walloons.
the Socialists in the Parliament at
Brussels launched a bitter attack on
the government. The house was in In
over to where the King was sitting and
shouted above the din:
at is not you personally we are
after, your majesty, it is only the
government
During the great conflict King Albert
spared himself none of the rigors Of
:he soldier. Often Re exposed himself
to shell fire and aviators' bombs burs-
about him. Once q German shell tore
off the wheel Of the automobile in
VII ch he was riding. At another time
chauffeur. who had been promised
100000 to deliver the King to the enc
my. was shot dead as he endeavored to
drive the royal car into the German
lines. Hardly day passed that the
King was not in jeopardy Of his life.
Genuine Love -,iatci
Queen Elizabeth. who WAS married 70
King Albert in 1900 as the Duchess
Elizabeth of Bavaria, was described at
the time as "a strikingly handsome
woman" The marriage wss auite gen
orally supposed to have been a genu-
inc love match Three children have
b en- born % them. the heir apparent,
Prince Leopold, Duke OF Brabant. born
November 3. 1901; second son, Prince
'harles Theodore. born in 1908; and a
/ daughter. the Princess Mario Jose
born in 1906.
The Queen IS highly educated ano
! fond Of music. literature and art
Nls.c is said to be a passion with hel
and she is an accomplished violinist
! Some years ago she developed talen'
as a dramatist and in 1906 wrote Rosa
mund," 4 play which was produced il
Brussels in March of that year ant
caused a decided stir in the Belgian
capital.