davidaulloa/AmericanStories huggingface dataset:
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01

| called upon to account to the govern
ment for their profits and earnings
during the past year.
Every person is charged with the
knowledge of the law; ignorance of
the law excuses no one.
A married person living with his
wife Cor her husband) must render a
return if his net income for 1919 as
| equal to or exceeds $4,000 Every
other person must render such a re-
turn of his income is equal to or ex-
ceeds $1,000.
a person who is head Of the fam
ily' also is allowed the specific de
duction of $4,000. An unmarried per
son, or a married person not living
with husband or wife, is allowed a
specific exemption of $1,000. A spe-
ciflc exemption is allowed for each
| dependent child under Is years of age.
or for each dependent person over 1Sr
years Of age under certain restrictions.
Net income is almost synonymous
with net profits. In terms of the stat
ute, it is the difference between gross
, income and allowable deductions"
Gross income, in general, consists of
salaries, wages, profits and earnings.
Allowable deductions from income,
in general, consist of necessary busi-
ness expenses and costs
! Taxpayers must file an account Of
/ their net income, technically known
/ as a return, on or before March Is,
! 1920, at the office of the commissioner
of internal revenue for the district in
which they reside.
At the time of filing such return 25
! per cent of the tax due must be paid
The balance of the tax is payable
in equal installments on June 15 Sep
/ tember Is and December Is, 1920 re-
/ speCtiyely.
Taxpayers are privileged to render
a report of their net income on the
basis of either cash or accural methods.
BY cash method is meant a return
/ which takes into consideration the
cash received and the cash disbursed
during the taxable year. By the ac-
! crural method is meant a return pre-
pared on the basis of income appli-
cable to the period, whether actually
3 received or not; and expenses appli-
cable to the period whether disburse-
ments with reference thereto have
actually been made or not
The law does not prescribe the
method of bookkeeping which a tax
payer must enjoy. 1t contemplates
! however, that some bookkeeping meth
cd is in use, and that such method re-
fleets the true net income Of the tax
payer In such cases it is presumed
that the taxpayers return will be filed
on the basis of his books.
The taxpayers return is presumed
to cover, in general, period of twelve
months, ending December 81 He may,
however, render a report on the basis
of any yearly period ending on the
last day of any month. In fact, if his
books are kept on fiscal year rather
than calendar year basis he is ex-
pected to make a report in accordance
with his books
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
VOTE ON BONDS LEGAL

That the special election of Decem-
Der 9, when Sioux Falls voted to issue
$525,000 worth Of bonds for water and
sewer improvements, was perfectly
legal but in fact unnecessary, is the
opinion Of some attorneys seen today.
AS matter of fact the issue was car.
ried in the first special election Sep
tember 9, they say. but no one knew
it, The new code containing the
change in the law did not arrive until
some time after the September cleo
ton, hence lawyers were not familiar
with the fact that the issue was legally
carried in September and the Decem.
Der election called under the impress
sion that the old law was still in ex.
istence and that the first election had
failed.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
At Coles Store, Jan. 9th.
DR.. Z. w. Forsee, Osteopath.

Ut. Il. w. tOrSee, OSLeOpdln.
Fresh flowers at the Brookings
Greenhouse.
Autographs kodaks and films are
dependable, at Oyloes Studio.
Developing, printing and enlarging
kodak films; service and quality at
Oyloe's Studio.
Judge w. n. Skinner and his steno-
grapher, MIR. Hopkins, came down from
Watertown Friday to hold a session
of Chambers court.
The merchants of the city report
the best Christmas and holiday trade
that they have had in years, if not
the best they ever had.
DR.. and Mrs. Harry Mann of Mo
bridge, Mrs. Charlotte Grill of Huron
and Lon Menzier of Huron, were out
of town guests at Christmas dinner
with Landlord and Mrs. Eastman of
Hotel Leon.
A card from Mrs. Fred CuckOw at
La Junta, Colo, says that it was %
degrees below zero in that city during
the late cold wave that spread over
the western states. This nearly
equaled our lowest.
The state tax commission has placed
an average valuation for taxation pur-
poses, of $7S.75 an acre on Brookings
county farm lands. For the surround
ing counties the averages are as fol
lows: Moody county, $91.11; Lake,
$S452; Deuel., $6499, and Hamln,
5000. These valuations for taxation
purposes are less than half Of the real
values according to what land has
been selling for during the past sum-
mer.
At special communication Of
Brookings Lodge No. "a, A. f. & A.
NJ, on Friday evening the degree of
Fellow Craft was conferred upon a
candidate and was followed by in
stallation. The following officers were
installed for the ensuing year: H. |.
Stearns, w. M; ]. L. Tree, S. w;
l.. ]. Kendall, j. W.; H. F. Harlodson,
treasurer; G.. H. Stoddart, secretary +;
E. r. Serls, S. D.; L. w. Sutton, j. d.; 4;
Z. r. Series, S. D.; l.. w. Sutton, j. d.;
E. B. Herriman S. S.. c. M. Swering,
j. S.; Horace Aver, tyler.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
GOVERNMENT OWNERSHIP

Illinois State Journal--Nationaliz
ton of the business or industry in
which some other man is engaged
arouses in us no resentment, but when
it is suggested that the government
take over our own business we begin
to sit up and pay attention.
We are told that there is growing
sentiment in favor of government own
ership, particularly since men engaged
in industries show disposition to go
to Washington with their problems.
1t will be found, however, that the SEN
timent is for government ownership
with reservations.
The reservation, in each instance,
is that the government shall keep its
fingers off the particular business in
which the convert to the theory is
engaged.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
Local and Personal
Jan. 9th-Cole Mercantile Co.
Aver-The Mutual Benefit Man.

Ayer-The Mutual Benefit Man.
Blocker s. Blocker, Chiropractors.
Have your picture framed at Oyloe's
Studio.
Mrs. r. S. House left for Blunt on
Friday to make her home for the win
ter with her son, Frank.
The Deaconess Aid Society will meet
with Mrs. J. F. Erwin, Tuesday, Jan.
9th, at SOC p. III. Sewing.
J. f. Vrenegor has taken over and
again assumed charge of the basement
barber shop owned by Burlingame &
Bedessem.
Armand Thompson was in from Ster
ling township and made himself a
Christmas present by subscribing for
the Register.
Ed Phillips, employed at the State
college, was the guest Of his sister,
Mrs. Florence Haas, at Volga, on
Christmas day.
J.D Mcmillan and son, Donald, were
over from Bushnell last week on bust
ness and renewed their subscription
to the Register
II. L. Hopkins of Clark, was the
guest of his sister Mrs. T. H. Jennings
on Christmas, returning to his home
the following morning.
Ralph Horton, the junior editor of
the Tribune at Volga, accompanied by
his mother, Mrs A. T. Horton and
sister, Amy, were Brookings visitors
on Saturday.
Be sure to see the undersigned for
the best and cheapest long time profit
sharing loan, made through the Fed
eral Land Bank of Omaha. Geo. w.
Cobel Sec-Treas.
J. H. Gilbert, who has been confined
to his home for some weeks with a
slight stroke of paralysis, was down
town Saturday and says that he is
getting better right along.
Ole Aslakson who has been presd-
ing over the Mennonite ranch owned
by citizens of Brookings in Hanson
county, came home to spend Christ
mas with his family and friends
Prof. Manley Champlain of State
college left Sunday night for Mime
apolis, where he made an address be-
fore the Minnesota Crop Improvement
Association at the University on Tues
day afternoon.
The secretary of the Los Angeles
Chamber of Commerce writes to the
Register that Mr.. and Mrs. Jorgen
Flittie and daughter, Agnes, were Wis
itors at the big exhibit of Southern
California products on December 22nd
and that they expect to visit several
of the many other places of interest
in the southland
The state land department has
made the annual appOrtionment of the
common school interest and income
fund, amounting to $1,556,224.22, which
will be sent out on December 29. This
goes directly into the school funds of
the school districts of the state, and
is apportioned on a basis of 1892
pupils of school age, giving to each
1886, which is s164 greater than any
other annual apportionment ever
made. This will help materially in
keeping down the tax rate for school
purposes in the different school dis
tricts. OF this amount Brookings
county will receive $42,27652
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
is GRANTED VACATION

Miss Ada B. Caldwell, professor Of
domestic art in State college, has been
granted an indefinite leave of absence
and will soon leave for points in the
south, where she intends to spend
the winter Miss Caldwell has been
connected with the school for twenty
years and her faithful and efficient
work here has certainly earned for her
this vacation. Last Saturday evening
she entertained a number of her
friends at the formal opening of the
new art rooms in the college
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
RED CROSS NOTES

All women wishing TO take the Red
Cross course in "Home Hygiene and
Care for the Sick" will please report
at the A. r. G. rooms at the Court
House, Saturday, January 8, at 800 o.
m. The county nurse, Mrs. Weaver,
will at that time perfect a class organ,
ization. The attention of those who
started this course last winter is espe-
cially called to this notice and they
are urged to continue the course at
this time. No charges will be made
except for the text book
Watch the store windows for the
appearance Of "Sickly Susie"
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
BRIcTSoN MANUFACTURING CO.

Notice is hereby given that the an
nual meeting of the stockholders of the
Brictson Manufacturing Company will
be held at the office of the Company
at 315 Main Street, Brookings, South
Dakota, at 2 o'clock p. m, on January
IL, 1920, for the purpose of electing
seven directors and for the transaction
of such other business as may be
brought before said meeting.
The stock transfer books of the
Company will be closed such time be
fore the above meeting as provided
by law. G. J. F1ittie,
Secretary, Brookings, S. d.
The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1920-01-01
GET READY FOR INCOME TAX

The time is rapidly approaching
when taxpayers will once again be
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29

/ man.
| All members present.
| The following resolution was on mo-
| ton adopted:
| WHEREAS the Automatic Register
| ing Machine Company of jamestown,
J New York, have offered $4,000 per
| machine for the q voting machies
! owned by Winneshiek County making
WHEREAS. the county would need
additional machines. il machines
should be used. because of increase in
number of voters. in view of women
having been granted the right to vote.
and that it would not be advisable to
buy additional machies, and.
WHEREAS. the machines are old.
out of date and not manufactured by
the company, (the company being out
of existence), and therefore will de-
preciate in value and will soon have
no value except as junk, and,
WHEREAS. it is the opinion of the
Board of Supervisors that il Is for the
best interest of the county to sell the
machines at this time.
NOW THEREFORE, BE, IT RESOLV-
ED, and ordered and that the said ma
chimes are herby sold.
Moved, seconded and carried Gust
Sheggrud's claim for damages be re-
1920.
NJ adjourned till 500 A. NJ. next morn
ing.
500 A NJ. Saturday. September 18th.
The Board then continued with the
checking of the claims and at 5:0l--P.
jected.
The Board met as per adjournment
and was called to order by the chair
man.
All members present.
Minutes of previous days meeting
read and approved.
The Board then, proceeded with the
1920 tax levy.
1t was moved. seconded and carried
that the county auditor be instructed
to enter the railway, express. tele-
graph, telephone and transmission
lines assessments on the 1920 tax lists
according to the valuation and mile
age as fixed by the Executive Coun-
ell of the State of Iowa,
The following levies were on motion
made on all the cal and personal
property in Winneshiek County for the
year 1920 and the county auditor in
structed to extend the same on the
tax lists of Winneshiek County for the
wear 1920 and also to correct any ero-
neous levies and errors which may
have occurred in figuring and extend
ing the levies and also to cut down any
excessive leyie to the statutory linn
it.
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29

The Board spent the rest of the fore
noon in checking claims and at noon
adjourned till 1880 p. NJ.
1880 Z. NJ, Saturday, September 18th,
1920.
The Board met as per adjournment
and was called to order by the chair
man.
All members present
The Board on motion passed the fol-
lowing resolution: Sealed proposals for
bridge work will be received by the
auditor OF Winneshiek County, Iowa,
at his office, in the court house, in
DEBORAH, Iowa, until 1880 Il. NJ on the
18th day of October. 1920, for the con-
struction of the bridges listed below.
Bids will be publicly opened and read
before the Board of Supervisors at the
time stated above.
% EASIER BRIDGE. Between Sec
tions IL and IL Fremont Twp. 40
I-Beam span 1870" roadway, 14-O
reinforced concrete abutments ana
floor. 1913 Gu yrds. concrete; 4070 lbs.
reinforcing steel; 1890 lbs. structural
steel; estimated cost $4,000.
CD WATERS BRIDGE. SE1-4 SELL
Sec. FrankviIle Twp. ago" I-Beam
span, 900" Roadway, 1910" abut-
ments over all. concrete floor and
handrails, 1862 Gu. yrds. concrete,
$500 lbs. reinforcing steel, 1880 lbs.
structural steel Estimated cost
100000.
The following resolution was on mo-
ton passed by the Board:
WHEREAS, the Board of SuperVls-
ors have found on investigation that
the weeds found on or within the
boundaries of the highways and the
lands along and adjoining highways
designated as Primary Roards should
'be destroyed for the following rea-
sons:
(lsD That the weeds specially des-
ignated as noxious weeds will ma
ture.
CD That said weeds render said
highways unsafe for public travel
(3rd) That said weeds Interfere or
are about to interfere with the proper
repair and construction OF said nigh
ways.
BE IT THEREFORE, RESOLVED.
directed and ordered that said weeds
shall be cut near the surface, burn
ed and destroyed by october 2lst, ls2o.
and that service hereof be made on the
property ownrs as providd by law.
Tn Board then finished the checking
of the claims.
Moved, seconded and carried all bills
as audited be allowed and the county
auditor instructed to issue warrants
against the proper funds in payment
of same.
Minutes of days meeting read and
approved. ,,,
on motion the Board adjourned till
1880 p N. Monday, October llth, l92o.
Schedule of Accounts
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29

Also a tax of one dollar on all male
and spayed female dogsi and three dol
lars on all female dogs in the county
as required by law.
Also a poll tax of fifty cents cents
on each male person over twenty-one
years of age residing in the county.
and all special taxes certified to and
and filed with county auditor.
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29

ITfAG. MN
JOSEPH BOCKNAN.
r. f. BAKKEN.
O. l.. SAXVICK.
NJ. c. BERGAN,
Members of the Board OF super
yisors of Winneshiek
County. Iowa.
OSCAR WINGER,
County Auditor, "a
Al noon the Board on motion al
iourned till 1890 +. NJ, ,-.h
1:SO +. NJ. Friday september l''"'
1920. ,4.,,,,,o,t
The Board met as per adJourh,he,n'
and was called to order by tne eha''
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29
FREE LUNCH AT NOON

TERMS: One years time on bankable notes.
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29
-Four Head Of Horses

Cattle and calves of which there about half Milking
also good bull and six young bulls valued at more
than $1,000 piece.
63 HOGS Some of them full blood Chester White
and Poland Chinas; 3 C. W. Bears
800 WHITE LEGHoRN CHICKENS
Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1920-09-29

Judges, 4. F.. Iverson', ROD
Ipaugh, Nick Richert. ,,
.srks, II. C. Rowe, Wm' hiiie nSnr.
hland-Judges. Gilbert a. Ahaer'
IN. s. o. Ness, C. A. Luros.
Jerks. ]. j. Hugos. A. +. Pflster
Lson-Judges. Geo. Einwalter' Joi'i
iney. Dan Lyons. oa
IS. l.. A. Jirak, Alex LawrehGe,
Judges, ole ]. Linde. WIN
II, J. w. Griffith. 49,
Ks. Elmer Ringoen. L. T. fossT
,son-Judges, n. 5. Engen. H. )
rIs a. II Bakken, Henry Austen
tary-Judges, Henry Bohr' WIN
unke, Kent Larson, - 49,
Jerks . u. Boyle. Hans IL pala'
n. VIZ Il,
arks, C. C. Brown, Il. ~ no"
sant-Judges. II. o. Tweet' E'
, 1920-09-30

Superintendent o. n. Baldwin of the
local fish hatchery sent out several
thousand native trout of planting size
last Monday to parties in the vicinity
of Cokeville and Opal. wyo., this ship
ment taking the last of the small fish
from the station. The superintendent
has purposely disposed of all his "fry''
in order to shut off the water for a
time to make some improvements at the
plant. Within a short time he will
have several hundred thousand more in
the Matching process, and anyone wish
ing to stock their nearby waters should
get their applications on file. A large
shipment of fish was made last week
for planting in the streams near Evan
ston.
, 1920-09-30

Mrs. f. ]. Fouts Of Medford, Oregon,
spent several days in Saratoga and vi
cinity last week, visiting with many old
friends. She also visited for a day or
two at Encampment. The Fouts fam
lily formerly resided on Spring Creek,
owning part of what is now the walck
ranch, and removed to Oregon some IA
years ago. Mrs. FOuts went from here
to New York State for an extended
visit with her mother and other rela-
tives.
, 1920-09-30

Albert Nixon is building several new
crossings this week for the city, all of
which will be appreciated by pedestri-
ans when wet weather comes. One has
been completed leading from the
bridge approach to the south side of
Bridge street, and another across
Spring street, from the II. T. Wood
to the Sisson property. Another
will be built across Main street at the
Sun office corner and probably two
others in the south part of town and
one on the east side of the river.
, 1920-09-30

p. Fitzgerald came in last Friday
from Opal, where his grading crew has
been engaged on highway work for he
past several months. He reports that
on account of scarcity of labor his con-
tracts have not been finished as rapidly
ly as he had anticipated, but good
Roadway is being made considering the
handicap of an insufficient crew. He
returned there the first of the week to
assist with the work.
, 1920-09-30

Mr.. and Mrs. Percy Goldsmith of
Cow Creek. who were married recently
at Greeley, Colo, returned home yester-
day and are receiving the c~ongratula-
tions of their many friends in the up
per valley. Mrs. Goldsmith was for
merly Mrs. Catherine Lebsack. A re-
ception was given for the newlyweds
at the c.. ID. Terwilliger ranch last even
ing.
, 1920-09-30

1t is reliably reported that Mrs.
Mary Albro, for many years a resident
of Saratoga, was recently married to
f. Nelson, also a former resident
of the valley and a brother of J.. f.
Nelson of Spring Creek. Mr.. Nelson
left the valley several years ago and
has of late years resided in the north
western part of the state. No details
are available as to where or when the
wedding took place.
, 1920-09-30

A pleasant social evening was en-
joyed by about twenty local ladies last
Thursday at the home of Mr.. and Mrs.
Taylor Pennock. the affair being in
honor of Mesdames Jones and Mullison,
who have been visiting at the Pennock
home. Whist was played and all the
guests report a most enjoyable evening.
, 1920-09-30

Mr.. and Mrs. Elvin Tilton are the
proud parents of Il fine baby son. born
on Tuesday at the home of Mr.. and
Mrs. p. III. Healy, in this city.-Raw-
Inns Republican. Mr.. and Mrs. Tilton
are residents of the upper valley. he
being the mine manager for the Rich
Charter Oak Company
, 1920-09-30

Mr.. and Mrs. S. i. Dillman left last
week for Nebraska, where Mr.. Dill
man has accepted Il pastorate in the
Methodist church. For the past two
years he had been experimenting the
farming operations or the Day ranch,
up the river. -
, 1920-09-30
WANT ADS
Piano For Sale at a Sacri-
flee.

We have had left on our hands in
storage near Saratoga, a strictly high
grade piano which we will sell at a
big discount If taken at once. Terms
arranged with responsible persons. If
interested, write quick for full partic-
ulars to The Denver Music Company,
Denver, Colorado. 303
, 1920-09-30

Owing to raise in price Of pictures,
and the high cost Of materials, we are
compelled to raise our admission fees
to 15c and 30c, effective at once
Johnson's Movie House, Saratoga.
, 1920-09-30

County Commissioner A. w. Rasmus-
sen was up from Rawlins several days
last week, on business connected with
the procuring of right-of-way for the
highway now being constructed. He
reports that practically all the right-of-
way has now been procured and the
work will go forward rapidly.
, 1920-09-30

c. NJ. Walker of Denver, construc-
ton foreman for the Continental Oil
Company, is supervising the rebuild
ing of the Company's oil warehouse on
the east side of the river. The old
building was destroyed by fire two
weeks ago.
, 1920-09-30

Frank Griffin, a pioneer resident of
this valley. died o Friday. September
10. at Buhl, Idaho. according to word
recently received by friends of the
family here. Mr.. Griffin owned a fine
ranch in the Pass Creek Basin many
wears ago.
, 1920-09-30

Edward Wilson, Arthur Kincaid and
geese last Sunday evening from the
Ok Bow Bend country, some twenty
miles down the river.
, 1920-09-30

Mrs. Cynthia Leggett of Boulder, a
sister of p. a. Human, is visiting with
Mrs. Human in Saratoga. Both the
ladies expect to leave next week to
join Mr.. Human ut Sawtelle, Calf,
where they will spend the winter.
, 1920-09-30

Mr.. II Mrs. c. b. Crouch have
gone to Denver to spend the winter, ex-
pecting to return here early in the
spring to resume residence on their
homestead southeast of town.
, 1920-09-30

ID. S. Richmond has a crew of men
engaged with tearing of old shingles
and other covering from part of his
barn buildings this week, and the sur
face is to be recovered with rubberoid.
, 1920-09-30

NJ. NJ. Gushing shipped three cars of
beef cattle from the local yards Mon
day, consigned to the Denver market.
II. =. McAIahon accompanied the ship
ment.
, 1920-09-30

Mr.. and Mrs. \. f. Dahl returned
the first of the week from their uto
trip through the northern Wyoming
oil country.
, 1920-09-30

Owing to raise in price of pictures,
and the high cost of materials, we are
to raise our admission fees
to 15c and SOC, effective at ONCE
Johnson's Movie House, Saratoga.
, 1920-09-30

Senator +. +. Warren was a bust
afternoon and Sunday, driving over
from Laramie with Geo. f. Brimmer
of Rawlins.
, 1920-09-30

Ira B. Casteel of Denver, former
well known cattleman of this valley,
spent Il day or two with friends here
last week.
, 1920-09-30

FOR SALE-One Duroc brood sow
and two dozen chickens, Plymouth
Rocks and r. 1. Reds. Inquire c. e.
Ward at Russell & Haymaker Ranch.
Saratoga.
, 1920-09-30

X. H.. Acorn IL Ole J. Nelson. re-
in the legislature and sheriff. respec-
lively, We're over from Rawlins last
Saturday. meeting the valley people.
, 1920-09-30

Miss Olive Comins and Mrs. ]. II.
the Tilton house on Saratoga street,
where they will reside the coming
winter.