davidaulloa/AmericanStories huggingface dataset:
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
INCOME TAX RULING

.E. ELghHtsL y'..E -N-t.E9EN. -
the following ruling has been
made by the Internal Revenue cona-
missioner governing sales OF land on
contract. ~ WI
receipt. is acknowledged OF your
letter Of December %. 1913, IN which,
you state that there seems.to be q
difference Of opinion regarding
interpretation Of Articles Is Ind q
of Regulations As"
b IN this connection You cite . case
of where q taxpayer in october. 1919.
sells q farm under, contract Tor SO.
900 at q profit OF 5000, the pur-
chaser. OF which paid $4,000 a.
. .s;'ocs IS .n, TO s. p.i snd n.r = l. 0i 1879.
The question presented Isl
percentage of proft from the $4,000
received in 1919, or is the $4,000 In
cludcd with the balance In March,
1920 when the deed is Eiven?"
The case Of an actual sale or con-
yeyance OF real estate is to be dis
tinguisheu from that Of the mere
agreement Of purchase and sale un-
executed on either side, such fs very
frequently entered into before the
| arises from a purely execntory trans
action: profits are not realised from
agreements to make sales but from
actual sales. The owner who has
merely entered into a contract Of sale
Of his property at a price which may
yield him a profit. has received moth
ing which is income or from. which q
tax may be paid.
In the case which you have ctted'
the $4,000 Earnest money was evi-
IDENTIFY intended by the parties as 4
mere deposit and not = payment on
account, no part Of which could be
regarded as income because 1T was
received only as. a pledge Of good
faith,
II is therefore held that in . case
Of this kind. the entire profit which
may be realized on tho sale OF the
farm should be reported as incoms
on the income tax return Of the ven
dor for the year IN which the sale l,
actually contaminated.
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
a%1Bb(k
l5AH@
up !
R4dEl6ngxd
woMAx.

/. 4.H.i - i" - H. LHl#Jrt
A j. queer, there's no ao.bt
she. .hates to b. thin and she hates 70
be fat, .
One minute it's laughter, the next It's
You can't, understand her, forever
But there's, one thing about hsr
which every one knows-
A WomAn's not dressed till she pow
ders her nose
YOU never can tell what = woman
will say,
shes q law TO herself every hour Of
l~ the day.
II keeps a man guessing to know
what to do
And mostly he's. wrong when his
guessing is through:
But this you a bet on wherever
She'll f,nd som. occasion. 10 powder
rye studied the sex for q number Of
years.
rye watched her in laughter and
Vel her in tcsSe;
On. her ways and her whims I havs
pondared a lot, .
To find what will please her and just
what will not;
But AL hat i've learned from tbs
tar to the close 4
Is that sooner or later she'll powder
her nose"
At church or a ball game, a dance
or q show,
There's one thing about her 7 know
that I know
At weddings or funerals, dinners Of
tazte,
You can bet thai her hand Will dive
into her waist,
And every few minutes she'll strike
up a pose, N
And the whole world must wait till
! she powders her nos
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
xnynfEnr or THE FUR TRADE

r.r MANY generations fur trade OF
vnrid ha. conferred in the city OF
london. There have beer many
rreat primary fur markets Nhe
Greatest Of these being Siberia out
me great world market Tor dreSeo
mrs and furs in readiness FOR dress
,rr has been In London. Within Re-
can't years that market has been
=. ~nsferred to the United States, ana
4he city Of st. Louis ID now recosn1Heo
~. center Of this trade. London
h.s nv no one out Of the fur
hr.,nexs. and a fur sale to be held
there In the near future is expected 70
Ne marked by the sale OF 1urs
sroonnttng to some &14, 0 900. That
yhowayer, il but a small fraction OF
I'M worlds supply which is said 70 be
sbout $500, 900. 900. 1t is estimated
that about 50 per cent Of his n
4 quantity Of furs is entered FOR
t1he rales which are to be held in st.
sI1uis beginning February 2. The bulk
~ the worlds fur business therefore,
phas been Transferred. and rather
!. a1ruptly, from the old world to the
wAr has had something to do
34th this, but the tFAnsfer Of location
~ ~ no nneans entirely . VA prod
1sex becsuse before the war began st.
sIsah was already coming To the front
- the great fur market. The war
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
MUNICIPAL MUSIC.

The Herald believes that the plan
on which the system Of municipal
music. and especially band music, in
Grand Forks is based is about as
close to the ideal as is likely to be
reached In a community existing un-
der u conditions. That plan amounts
in substance to this: That the COM
marnity. through its several agencies,
city council, school board and park
board. acting together or separately,
il giving to It's youth valuable train
ing in music. is maintaining a semi
professional band which 10 becoming
more and more a credit to the city,
Is awaiting itself Of the services Of
those to whose training it has CON
tribnted in free public concerts from
time to time and in almost innumer-
able contributions Of music to the
success of public and patriotic gath
erinzs OF a very wide range. Tn addi-
ton to this a large and constantly
increasing number Of young men are
enabled to utilize such musical talent
as they have developed.
The band concert 1t the Orpheum
on Sunday afternoon was a successful
one in every respect Careful prepa.
ration had been made for It,. and
capable musical Judges who heard It
declare 1t to have been one OF nm
usual excellence. The interest which
the community feels in his work was
demonstrated by the@ attendance,
which filled the house to the doors.
and which would have been larKer
had there been room for It.
The members Of the band merit the
favorable comment which has been
given their work, and especially
worthy Of COMMUNICATION is Mr..
Moses, the director, who, in the in
tervals of the work Of directing and
training the band and teaching q
small army of boys in the public
schools. has found time TO write orig.
inal compositions such - several loi
those which delighted the audience
on Sunday afternoon.
The one flaw in connection with the
concert VA that = number Of person,
in the audience felt that they could
NOT await the eompIetion Of the pro.
gram in the, regular and orderly way
but. after a fashion altogether TOT
common among U.S., began putting or
wraps or started for the door duripl
the closing number. This il species
Of rudeness which some peoplS seer
incapable Of outgrowing.
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
SEND DELEGATES.

Seattle. WASH, jan, 27.-Uniyersity
women OF FIVE western states have
been invited to send delegates to a
meeting Of the Women's Athletic
conference Of the Pacific northwest
which will be held at the University
of Washington here in May.
A women's field meet may be held
here during the conference. according
to- tentative plans. Representatives, OF
all the. western colleges and undyerM-
ties may enter i'll they desire. s,5se4
Invitations have been sen t the
Caiifornaa. University Of Southern
California, University of Idaho,
Washington State college and the Col
orado Agricultural college.
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
ONE RUSSIAN VIEW.

In cohn1e0oh W. I"S
M w, erious decision Of the allied gov
aanments to o trade relations
Swith Russia it u interesting to reAa
Il comment on the subject by A. J.
director Of the Russian infor-
srnAtion bu,aAu In New York. Ths
shrreau has hsen m operation LOT
.sosme time. It Represents in this
teountry orsanizsd opposition TO the
sBehhevik regime. Representative
IN Russians who in one wag or another
were ebse to evaAe the Boisheviki'
.er to escape from their clutches are
members Of It. and its work IN gen.
erpl IL devoted 10 b publication OF
facts about Russia from The seend-
MONT OF those who hope for = restofa-
,tion Of real democratic government
such az was underway following the
Of the czar. n when was
Uninterrupted by the military uprising
headed By Lsntne and rrotzky. 8
Mr., saek asserts, al has been as
esrted on behalf of the allied govern
srnents, that the new arrangement
implies no change Of attitude on the
apart of those governments toward
ssBoteheyism. He interprets it mercy
as a change of method He en-
8phasixes the point that the new pol
sicy does not provide tor the sale ~
soatside peoples to the Russians for
scash' The transaction must be on
sthe hasiA Of the exchange OF sooos
4fer goods. The 8 for this, &C
scordtnE to Mr.. Sack. is that II eutr'sn'
snurcha,e for cash is permitted the
: scv4et government would be in 4 po-
s,t,on 10 avail itself Of this privilege
sfor II has enormous sum- Of gold in
.i,. n~o,eeseaon which could be used in
aforeIRn purchases. This gold was
! COMPLICATED from individuals or loot
ID from the treasures Of the govern
ment, banks and large comnefcla'
INSTITUTIONS generally. 1t does not be-
long TO its present FOLDERS n MT
SOCK thinks that the roppsitlon
,axain.. Exchanging goods for it Is N
sstanded to avoid even the appearance
@of an admission that it is the lawfu
I ,ronerty ct those who have pos
..eesed themselves of it by violence
20, tn. other hand the Soviet govern
ment has at its command pracneails
No stores Of goods for export WlunA
Nth. territory under It's control produe
st,on has almost ceased aud with Pr
s.,en t~ransaetion limited to szenans
\. isis tho soviet government ~eu''
not be able 10 avail themselves O. An.
u.u privileges. This antt-BoIAhev1s
,,,su,a,,on tnhabttin< very large d"
~.,tricts, however. have surplus guam
,i.s OF many kinds OF goods wn'c'
s,n,v await opportunity for excnanse
Mr., Sack thinks hat the ns'
n,thod has been adopted By the 81
lied governments in order TO evan
~. only solution which he beiieves y
II. ,ossib,e, namely armed lntefven
,t,,n and forcib1e suppression OF Tn
~ho,e Bolshevik system as a ofoe ~
.~,~,,,.tIon He does not believe tina
new plan 1~naugurated VII accom-
.u.h the results hoped for because N
!. ..t,.t,ed that while the Soviet gov
..rm.nt ,s unable to possess itself @
.n,d. imported from abroad py IN
co-operative societies 1T will be aol
..hr,nrh transportation and oth
means of handling the PRODUCES .
,r.xent he desired exchange. n
s.l,eves tbs new plan to be entne'
X anti Bo,shsvik. but he IS nov al q
rorefu Of It's success.
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
may 10 regarded ~ ct var.
srsat Importance 70 the ,Unitsdf etatss
oonCUn<wr JURnD1crIoN.

The Federal prohibition lei
ment which went Into sReot on the
lsth OF this month prohibits traffic
in into1tcants throughout the United
States, and also contains . provision
declaring that the states and the ma
tion shall have concurrent tSrisde-
ton over the enforcement of this
provision.
As was expected, this provtsion 10
being made the subject Of consider
able debsts, and various intsrpretA-
tioAs OF it r being given. The gen.
oral public has no clear conception
Of the meaning Of the p~hraseo*ogy,
and it is not certain that It is under
stood even BY those who proposed It.
The presumption u that It was In
tended to strengthen the amendment,
and to facilitate Its enforcement.
About the arst steps which are be-
mg contemplated in connection with
it have the opposite purpose tn view.
Governor Edwards Of Now JeFssy. an
avowed opponent Of prohibition lesis-
lstton. aAvtses the legislature Of his
state to enact laws interpreting the
amendment and he claims for the
legislature Of hta states as Of every
state, the right to the concurrent
jurisdiction clause Of the amendment
to define Intoxicating LIQUORS in .
manner more liberal than that which
has recsnUy besn adopted by con-
gress. The effect OF this would be to
leeafze in New Jersey the sale Of bev-
eraGes containing 9, higher percentage
Of alcohol than has been declared BY
the Federal congress to be intoxicat-
ing.
II this Interpretation of the provi'
sion should prevail it would leave to
every state the right to define it for
itself what is or what is not intoxi'
eating, and to permit or prohibit
| within it's own borders of such bever.
ages as 1t chose to act upon regard
less OF any legislation to the contraF,
! by congress-. The Federal regulation,
therefore, would be operative only ir
territory Immediately subject to thu
Jurisdiction Of congress-, such as thu
! District Of Columbia. and n terri
tory now existing or to be created
and Of such of the states az have no.
! chosen to avail themselves of thu
privilege which Governor Edward.
maintains that they poseeas. Obvious
ly this would AMOUNT to the nultica'
ton of the prohibition amendment
# fs equally obvious that this can no
be the intent. But just what the in.
tent is and just what is the meaning
OF the joint Jurisdiction provided fol
are matters concerning which "
must await enlightenment. On tn,
surface the provision seems to be al
entirely useless one. The states hay
always had the right to regulate o.
prohibit manufacture and sale o
liquor. The amendment confers Of
them no now rights. The Federal gov
ernment has lot possessed this right
and 1t is the intent to enlarge it
powers. If the powers Of the Fedora
gopernment are increasing 10 tina
that government can provide the sal
Of intoxicants within the Unite.
States and esn define what eonstit
tutse an Intoxicating beverage, a
state can enact valid laws in contra
dietlon Of that authority SO that thi
portion Of the amendment is appar
entity merely a waste Of ink.
Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1920-01-27
ON THE G BEAT.

We do not know who the ultimate
consumer will be. but we know what
he will be doing. He will be going
from store to store pleading for sugar.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

NNSi hODGE-Owner sick must
sen at once. 8 room modern bum
ts-iow' sleeping porch and garage.
= zee S5,2b0.00 with 100000 cash.
.,"ldnce like rent. Usage 7459-6O76.
',yvV o,' ASH, Just eompleted, built like
b,SaLS would build a home. six rooms and
fcat"rssI room, hardwood floors, built-in
80 garage tio,5o0, balance easy, north
N0op Realty Co.. Osags 220O.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05
REAL ESTATE FOR SALE

HOUSES IoR sNIn n
ITN,,.t." .-
~, D. NrN t.room bungalow, oak
feat,irS G,,i'N .o"' pl,'ol. l."' room ever
Qui,k pos.r..i"o T'''. ~. ,,,,to g. SeN
$4,000 down. HAM a sons Room & g02b
Main. Phone Daaqp bE4..
t.I,.,, ,....
il,VUO cash.
ASK NR POPE
Osure Stss
FDN SAIL. ..r.r..., t.. 80
good water. $3.50 r..t a.. 1.,.,.'1 ,'1' 80 ,"s'
Price f1io0. Close ~ car stgtIlp cali
l'2 w First -. H. barber Ahup
FOR SALE ..,,.,,, ,.,....,., -,
bargain 8. on. A. "ia Iii
Osas. ri.. - ''''V 'ash' ''I'
sOt.rn stbI. .,.s' ,... ,......,.....
slrspInr rur,h '',., uu''s e@l"" @
m,rf coat 4, odo n.ns",A, "."V
s 900. price 80 ..o p, ,.' 'Nl ""'s'
L-,r.,, ''h' 1000
ttNH'' ~ room modern bungalow :,
y.n'iuu," 200 t,o"f' hunt In features. con-
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

FOR SALE-1OOSl5O on East Third, with
100 n, Joining on South kenOshs. For In
vestment or income property. Phone Osago
GIT, or call 800 South KenoAha.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

POSSESSION QUICK AT new homo.
corner lot. rooms nuI breakfast room,
hssem'ut 2.oar garage. mpuic.s
bracket lights. base fg,HUtHiH. pHuslci
living room and halls. TERMS Phone
owner. pRaUe $50.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

w nave a beautiful e-story home. new
I'm OAK floors, all built-ln features
- basement and double garage. on
.gst SD" on which We can take in a
Tr...,..et property. owner must dispose OF
'tety' See me II you have something
3 NH1er can give you a good trade.
n. Riley, Cedar 1918.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

EAST SIDE-Dandy 5-room modern bun
galOw, hardwood floors, attractive man
tel, coy breakfast room, block from paw
ing, %. 900. 1850 cash. r. J. phelsn. Usage
4Cs2.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

lures lhree bedrooms, oak floors,
fine quality decorations. garage and
driveway a. J. Jenkins. Usage 4306,
Residence Usage 377h.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

- hHAiN In Kendall. 6-room modern
r, puhEalow on fun size east front lot
nus nus nome Is complete in every way. Nice
sS''ofalons, beautiful mantel heavy oak
eoIh. bIg basement. built-in features.
stne. doors and priced to ssl a. 90. 600
~ $1,000 cash and s75 a month. Call
HooWn Grady at Usage 1855 or Cedar
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

a VERY attractive 4-roOm bungalow,
strictly modern, bult.in features, neat
clectic light fixtures and decorations LO-
Gated close to car line, Priced to sell at
$3.50 with cash payment Of 5000 and
balance payable at $50 a month. T. NJ.
Hollyman Co. Phone Cedar 1889.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05
ron aAA.-nY owNrn

Beautiful Park Uu. room bun.
gaIov. east front ivory nui.h.
hardwood rour-. b' puNt.in tea
lures. furnace heat. pu'lmun
breakfast room. Tie bath re,csa
tuh pedestal lsyu.nr, rstaEs far
two ,ars .pIIi dr.,e Terms 90
responsible PARTIES Phone Osage
bgf8
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

'Tego FOR beautiful 2-story home IN
5,.'l.k place. Large breakfast room,
In" I.. hs,alrs trimmed In oak, large sleep
SS.Hss,slIE Large basement under entire
Bi'"S garage, 1900 will handle. Z. n.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05
REAL ESTATE FOR SALE
moIsrs rnn sAIr

SIS FOR ALt s
"!l III SIDE, walking distance. rooms
hath, large screened .iu sleeping porch
newly painted and decorated lnc well.
frape arhur, two car garage owner needs
money. $4,000. 81 500 cash. See this tar-
gain Usage ss15,
MORN lNGSlpE -t1s 900 or $40 GOO with
furniture. :. Norfolk east front & room. =
1-stnry combination, furnace. gafaVc and
modern servant quarters. This f. uer.
rect nome rom any standpoint WIN rI,o
terms take Income property or good oil
lease LOWS Investment Go. 4i3 Mayo UIdg
HhuuO Usage 1Uga
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

'-,ooo WILL put you in Immediate pos
euilt-in features. breakfast room. screened
:. oa'h porch, beautiful mantcl. using
tsaInet coal or gas. 500 per month on the
90 ss'ange' Ihls property Is within blocks
" " horace Mann school. huff sed." Call
9o-duu Grady. OsaEe 9bS6 or Cedar ~.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

DENVER. NORTH-S25OO cash. prac-
ucally new bungalow; six large rooms
anu breakfast room; oak floors all thru;
| every bullt-ln features; mirror door
closets clothes chute; poured concrete
ioundation. Porte Cocherc; garage and
| solid drive. Lot l6g feet deep. Price
| 1900. can Cedar 1891
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05
NJ sINEss PROPERTY
not SEs FOR SALE

tAST SIDE-Practically new 6-room du-
pleS bungalow, ? baths. electric, close to
go line. 5000; tl,s5O cash. r. j. Phe-
Han. OsaEe 46s2.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

LED TO sELTl--New bungalow on
snl breakfast room, basement furnace
ostt".t, ana servant quarters. House has
An l'"ors. French doors. fireplace, built
t,IHes chute, tiled bath, base tub, pedes-
ava 'Gvatory. broom closet. linen closets,
onIs '".se closets In sleeping rooms. Col.
ms, aesign,, SO 900 cash and balance
my u. n, Riley, Cedar 1913.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

$4,000. $500 CASH ON Wheeling Five
rooms, two mAntcls. basement east
'front.' corner lot on paving. LOWS Invest
mcnt Co, Al3 Mayo Bldg. Phone Usage
NORTH SlpE--ts 600. 81. 900 cash Six
rooms and brenkfaat room hnrdwurI
Hoors inantel built.in features. garage
ana modern servant quarters Cement
drive. This won't last long. Lewis Invest
ment Co, 4l3 Mayo Bldg Phone Osago
FlNE-ROOM. east front. modern. corner
lot, oak floors and huut-In features.
brick iuantcl. N1Oo. {l.lO0 cash. $40
monthly including interest. Usage 5236
or Usage $500.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

, GROOM modern bungalow with hard
wood floors, built-in features, French
! doors beautiful mantel, and basement,
located on q high east, front lot with a
good lawn, plenty Of fruit and ornamental
ilS month. Call Gordon Grady Usage
1855 or Cedar 777.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05
NORTH DENVER HOME

10000, immediate possession: at
breakfast room. on pavement.
All the newest modern features:
fine quality decorations: oak
tloorsi fine floor plan. registers
butit for furnace; basement: ga
rage and driveway. unusual bar
gam. 4 J. Jenkins a son. Usage
Cedar 1905.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

IMORNINGSIDE bungalow. large
seven rooms, garage. servant quar-
Hers, strictly high class. on best
street and a beauty. $15,55O is spc-
! cial price. +. +. Tryon. Cedar 20.
Residence Cedar 1896.
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

',O CASH PAYMENT-7 rooms / block
rom pavement, good high south front
~, i, NJ. Hollyman CO. Phone Cedar
The Morning Tulsa daily world. [volume] (Tulsa, Okla.) 1919-1927, 1920-11-05

- IIF'N0 INI WV-0IUN 7 NFNTDENNE =
3l2 900 FINE LOCATION
seven rooms and sleeping porch: east
'front.' north side; oak floors, built-in
features; modern convenience: Immediate
pohsessloni terms; garage and servant
quarters A. J. Jenkins & Son. Usage
1906. Res. Usage 3775
Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1920-08-04
Fortunate Housewife
Has Apricot Trees
Loaded With Fruit

With the price Of fresh fruits.
especially that sent from the south
and coast states. higher now than 1t
has been for several years, Mrs
Emma Schick, 204 East State street,
considers herself fortunate in having
two apricot trees loaded with fruit
Apricot trees are not common in
Iowa, but these two trees. which are
now five years old, have been bear
ing fruit for four years. This year,
however, the fruit is nicer and more
abundant than former years.
Mrs. Schick has gathered four
bushels from under the trees, for UNI
like Iowa pears, which must be
picked green and wrapped in paper
to ripen, the apricots ripen on the
trees and are allowed to fall to the
ground. The trees are still loaded
with fruit, with promise of bum
per crop. The trees require little
care. Nothing is done in the winter
to protect them, and fungus growths
seem not to bother the trees.