davidaulloa/AmericanStories huggingface dataset:
Evening journal., 1920-02-11

lower on each item. In either case he
can no, value the stock al any price
higher than cost and by The second
method the shopkeeper may use mar
ket price II II is lower than his actual
purchase price. on any or all items.
in pricing inventories. there is another
important rule OF the Government TO
be observed: that Is where goods are
so intermingled that they can not be
identified with specific invoices they
are deemed to be the most recently
purchased. and ihe latest invoice prices
on these particular items should be
used"
As to selling expenses the storekeeper
will have the following items. 10 in
clude: Employees wages: light, heat.
rent. delivery service, telephone. tele-
graph, postage, expressage freight. re-
pairs. interest on money borrowed for
ihe business taxes on his business
property. and "a reasonable allowance
for wear and tear on flNiures. horses.
delivery wagons, machinery. or any
thing else connected with the business.
For the merchant who knows little
about BOOKKEEPING here IS the manner
by which they may determine their
net yearly income: Add the inventory
for The beginning OF the year TO The
purchases for the year, which will
give Inc stock from which % drqw
Subtract from this sum the inventory
at the end OF the year. The baIlnca
is the cost Of goods sold Subtract
this result from the gross sales OF the
year and a gross operating profit is
determined The net income. Of course.
IS then determined by subtfactt1g from
this gross operating income the selling
expenses. and the result will be the
net business profit. Salary or any
money Withdrawals from the business
from week to week must be included
in This taxable basis. Goods with
drawn for personal use. or for other
businesses. must be included. II can
be seen that a merchant could draw
out a meagre living without paving
any income tax whatever II the tax
able basis were not developed by a
simnle bookkeeping system that in
cludes stock purchases in the earnings.
Evening journal., 1920-02-11
.SEAF0RD NOT TO
GET SCHOOL AID
No Money Available From
dupont Fund for New
Building There
DIR. JOSEPH H. 'ODELL
EXPLAINS SITUATION
sneciai 10 Tho Evening Journal.

Special 20 The Evening Journal.
SEAFORD. Feb ii.-Seaford's homes
FOR a nne new school building to cost
500 600 with not less than ten acres
OF land surrounding H. has been shat
tered. as told in the following letter
received by Prof II. y. Stahi, principal
OF the Scaford public. school:
My Dear Mr.. Siahll ] cannot tell
you how deeply Is the i'egret The mem
bers OF the Delaware School Auxiliary
Association at being unable 90 promise
aid 20 Seaford for the building Of
new white school This situation IS
not caused by any lack OF interest or
earnestness on the part Of the seaford
Evening journal., 1920-02-11
TROUBLES
FROM MY AGE
Mrs. Baney tells how Lydia
E. Pinkham's Vegetable
Compound Helped Her
Through the Change
of Middle Life.

Rochester, Ind. d.-'My troubles were
from my age and lydia z. Pinkham's
Evening journal., 1920-02-11
GIVES income
TAX DETAILS
Collector Graham Tells How
to Compute Small
Business
VALUATION is ONE
OF IMPORTANT ITEMS

Thousands OF forms are being given
out by the income tax department Of
the local Internal Revenue Bureau 10
merchants many Of vhOm have no
real bookkeeping system and will be
pushed 10 know Just how 10 determine
what their income was last ye7r.
The merchant without a set OF books
usually knows IN an Off-hand w9y how
much he made, but revenue oflcials
say that half Of the time he doesn't
compute his earnings accurately
enough. His income cannot be deter
mined by the amount OF money he
takes out OF the business as profits.
The tax must be levied upon income
that goes to increase his stock Just as
10 is upon the merchant whose busl-
ness amounts to millions and whose
accounts accurately show the taxable
basis.
In order 20 figure up his income, says
Collector Harry w. Graham The gross
sales, purchases during the year. in
yentories at the beginning and end Of
the year and his selling expenses.
First the s'les must be computed
accurately. In the case Of new busi-
ness. accounts receivable FOR goods
or services furnished during the year
are added 10 the cash receipts, the
total being taken as the gross sales fer
the year. II the business is long
established one. where the balance due
from customers viii amount to obout
the same each year. the storekeeper
viii be privileged 20 figure his net in
come on a cash basis BY this Is meant
that he may lignOre the balances due
him from customers at the end OF the
year and compute his standing by in
cluding all the totual cash that was
paid into the business. Warning. how
ever, is issued TO storekeepers who
compute both the cash intake and the
accounts receivable during the year
into the gross sales against duplication
Of the same by emitting the payment
received on back accounts that were
taken up in prior years as accrued +.
income.
The two methods OF arriving at
gross sales are the cash basis" method
and the "accrual basis" The latter IS /
more accurate. as it shows the net |
net earnings Of the store for the year. !
The former is more practical for q |
l0ng-established business.
Invoices should be saved by store
keepers in order 10 establish the I
amount Of goods on hand and values. !
Goods in transit or undelivered before .
the end OF the taxable year. but bsr- /
gained for during the taxable year, I
must be added 10 the stock on hand In .
computing the taxable basis. Goods !
in exchange are not 70 be con- :
sidered. Valuations Of goods on hand 4
lmst be figured at cost prices. or at /
lowest marketable cost prices. This /
IS an item which bids fair 20 bother /
most merchants, as values have been I
IN such a state Of confusion. Some !
I'D stocks In stores may have cost Just 4
lalf as much as the same stock more /
'ecently purchased. The oflcial state
nent which storekeepers must observe
n figuring out their inventories. says
"The pricing should be by one OF 4
wo methods: ~ Cost in each item
lr (2) cost or market whichever is
Evening journal., 1920-02-11
Dan ONES MEDITATIOEs

DAT AR BooFLAle LIQUOR
AMT SO PowFUL HIGH i
ATTEH You CTS DE Fus1
FEW DRINKS iNSIDES You'll
Evening journal., 1920-02-11
YouR GR,NpMoTmEn ANp MINE

knew full well The strength creating.
body and nerve building value OF the
medicinal elements OF eood old FASH
ioned cod liver oil and iron. and now
adays they are combined and admin
isiered with other valuable tonics. IN
a most enlcaciOus form known as
Ninol Druggists sell 10 and guaran-
tee II 10 overcome weak. rundown
and over-worked conditions. also for
chronic colds. coughs and bronchitis,
for which it Is the best remedy known
Evening journal., 1920-02-11
BALL ENTERTaINs sEN,ToRs

WAsIiINGIUN, D. C., Feb. ii.-Sen-
ator L lIeisler Ball entertained n narlv
OF United States Senators az bis home.
in Twenty-eighth street last night
Those present were: Senator Lodre
OF massachusetts,; Senator Townsend. Of
Mlchisan: Senator Watson. OF Indiana I:
senator Elkins. Of West Virginia, and
senator Capper. Of Kansas.
Evening journal., 1920-02-11
POSTPONE ENTERTAINMENT.

The musical and literary entertain
ment which was announced 10 be held
in Bethany Baptist Church tomorrow
evening boy the Ladies' Aid Society, has
been postponed until Monday evening.
because OF the death OF Mrs. A. Leather
bury, member OF the society.
Evening journal., 1920-02-11

V Vegetable Com
pound helped me
wonderfully. l took
doctors medicine
an d other patent
medicine but tn e
Vegetable Com =
pound has helped
my nerves more
t h a n anything /
have ever taken. /
am thankful to the
one who re COM
mended IL tome and
Evening journal., 1920-02-11

will surely do my part in telling others
what the medicine has done for me-"
Mrs. LETTIE BANEY, 468 East 9Th St,
Rochester, Indiana.
Such warning symptoms as sense Of
suffocation, hot flashes, headaches,
backaches, dread of impending evil,
timidity, sounds in the ears, palpitation
of the heart, sparks before the eyes, ir-
regularities, constipation, variable ap-
petite, weakness and dizziness should
be heeied by middle-aged women and
let lydia E. Pinkham's Vegetable Com
pound carry them safely through this
crisis as it did Mrs. Bsney.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1920-11-19
EyangeiistIc Services at st. james II.
r.. Church. Soufh,.

The Rev. r. Carl Maxwell, pastor OF
the Freedom circuit, Methodist Epis-
c5paI Church, South. begins a revival
meeting at his church near Dennings,
Sunday night, November q. A large
chorus of children will sing at night.
The pastor will preach candle SER
mon, using a number Of lighted cand-
les to illustrate the truth that Jesus is
the Light of the World and that he
needs lower lights to tighten mans
pathway to heaven. Mr.. and Mrs.
CEristy. Of Baltimore will sing spe-
eiaI selections at this initial service
and every night thereafter during the
revival. Mr.. and Mrs. Christy are gos-
pol singers. Many souls have been
sung into the kingdom by them. Rev.
George w. Staples, of Wilmington, will
.pr each every night during the meeting
beginning with Monday night Novem-
her %. Brother Staples is a pastor
evangelist of much experience and sue
cess The st. James Church is located
ear Hartman. It is 8 miles from West
Minister to ST. James. The church is
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1920-11-19

New York, November 13.-Several
weeks ago there was published a re-
view of crime conditions in this city,
with particular reference to crimes of
violence An investigation showed
there were more than 20 murders in
the first nine months of 1920 that the
police have not solved. Arrests were
made in many of these cases, but the
prisoners were released in the lower
courts for lack of evidence, or the
grand jury failed to indict for the same
Teas on.
Chicago There were 68 murders in
Chicago in the first 10 months of 1920
that have defied solution, while in all
of 1919 there were only 40 unsolved
pnurders. The police records of other
crimes show a decrease over last year.
During the 10 months there have been
10,722 burglaries and thefts.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1920-11-19

lccated at Dennings, a village just one
rifle from Enterprise. Come and hear
the Gospel Singers" and the evange-
listic sermons. Come and meet the
people of this friendly church. A good
sexton cares for the comfort of the ST.
James congregation. Come on Sunday
night and every night. The Sunday
night service will begin with song
service at Z p. m, lead by Mr.. Christy
Bring a copy of songs for service
with you.
Carl, MAXWELL. Pastor
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1920-11-19

pleasure more than repaid that, and
our trip home from Uniontown to
Hagerstown, with the mountains COW
cred with about inches of snow, was
great. and we think our home people
should all take western trip and take
a few lessons in hospitality.
e. M. DUTTERER and WIFE.
The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1920-11-19
l3S. Murders i'm New York and Chicago
in Last 10 Months

CARL MAXWELL, Pastor
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

The Barnes county voters of this
community are all of the opinion we
expressed last week that the Times
Record Of Valley City is the logical
paper for the official paper Of that
county. They realize that it is equip
ped to handle the work satisfactorily,
it is a daily paper, has the largest
subscription list in the county, has
stood shoulder to shoulder for good
clean government and is one of the
most widely quoted papers in North
Dakota today. It has continuously
supported the good and clean move
ments of the age, has been more than
liberal in contributing space to all
charitable causes, and without doubt
few papers can ask their constituents
for their vote with as much right as
the Times Record Of Barnes county.
Barnes county voters should remem-
Der this and mork their ballot TX
for the Times ecord. - Tower City
Topics f@'@ .' 1
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

( Elmer Christensen. who for some
time has been conducting a grocery
business in this city, died at the Medi-
cal Block. on Thursday evening Of
this week following an illness of sew
eral days, from pneumonia. Mr..
Christianson leaves behind two sons.
We have tried to get some particulars
about the deceased but up to this time
have been unable to do SO. The
Times Record would be pleased to
have some member of the family bring
us in an obituary notice for publica-
ton. We understand that Martin
Somdahl has charge Of the funeral
arrangements a. ..ss~trl, &. .r.-
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

As an. example of the extremes to
which the authorities are going in an
attempt to check the illicit flow OF
whisky across the Canadian border
Sheriff Thomas Hennessy Of Bottin-
eau county, N. D., has secured Brown
ing machine guns and placed them
along the roads leading from Canada:
and has announced his intention OF
putting them to use, unless whisky
runners stop when they are ordered
to. High powered rifles are the wea-
pons that have been used up to this
time BY most Of the authorities IN an
attempt to stop this sort Of trade.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

We. have not said a word against
Louis Noltimier in this campaign un-
til now, but we do want to go on rec
ord as condemning him for being a
party to circulating some Of the most
filthy literature that has ever been
printed in any campaign-the pam
phlet that has said so many immoral
and dirty things about Theo. Nelson
and E. w. Everson. We did not think
he would do sucha thing. That PAM
phlet is so filthy and so rotten that it
is unfit for circulation and it's circu-
lation is done in stealth and under
cover.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mrs. E., H. Briggs wanted to show
her appreciation Of the work of the
High School football team, so on
Saturday evening she gave the whole
bunch one of the biggest course din
ners they have had since they entered
this football world. It was real
tfeed." The dining room was beauti-
fully decorated in Halloween favors
The boys had a fine time. enjoyed the
hospitality of Mrs. Briggs very much
and when they got through with that
dinner they felt fit to "buck" any old
football team that might come along.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mrs. Frank White reports very en-
thusiastic Harding meetings at En-
derlin on Wednesday evening, and at
Lisbon on Thursday afternoon Of this
week. In these meetings Mrs. White
dwelt upon the history of the repub-
lican party showing that it has always
stood for the best things in public
life, and wise constructive policy.
She also spoke favorably of the fus-
ion state ticket, but on the question
Of United States Senator advocated
the election of republican. The SEN
ate will be very close and the election
Of democratic senator from North
Dakota, might give the democrats
control Of that body, which would be
a great handicap for Mr., Harding.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

The polls will remain open until
nine o'clock tomorrow night. There
will be big crowd at the polls all day.
See to it that your neighbor votes as
well as yourself. If we get the full
vote out we have Townleyism licked
to standstill Then when you 60 to
the booth to cast your ballot vote for
the Times-Record, the only paper that
had the nerve at the start of this So
.cialistic regime to stand up and fight
the battles of the people for a clean
administration. a."
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

V. E. Grant of Cuba, N. D., was
owner of a pen of hens winning second
honors in the North Dakota egg laying
contest commencing November 1, 1919
and ending October 81, 1920. His hens
were Buff Wyandottes and made a
total record of STA eggs for the year
or $50 under the record made by the
pen of Single Comb White Leghorns
of Mr.. Zehrfeld of New Rockford.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

President C. E. Allen, of the State
Normal School, returned home Satur-
day night from a weeks work in
school institutes in the western part Of
the state.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Gus Lieber came down from James
town this morning. Gus has to be
around in times like these to see how
things are coming. jamestown, his
>hone, gave O'connor a great big ma
jority, about thousand, but we went
hin one better in Valley City by go
ing about two hundred better. s# fN
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mrs. j. S. Underwood and h/r little
son met Lieut. Underwood at St. Paul
Tuesday morning and left the same
night for Camp Custer, Battle Creek
Mich, where the lieutenant has been
st4isned. Mrs. Underwood is General
Peake's daughter. .|a ra. i il.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Hon. Wesley Mcdowell was here
from Marion yesterday to attend the
u. C T. banquet last night at the Ru-
dolf Hotel. Mr.. Mcdowell says he is
not used to roaming around in a large
city where they have white ways and
cement walks so he went home in the
Silly hours of the night where it is
quiet and peaceful. /.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

We were pleased to see Halloween
night pass off without the usual row.
.diness that in former years has gen
orally prevailed. The police head
quarters report that it was the still
est Halloween they have witnessed in
several years, all Of which speaks very
well for the morale Of the young folks
of the town.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

A dray team with a load Of coal
on the wagon which they were draw
ing ran into a Maxwell car belonging
to Ray Stillings yesterday, smashing
one Of the wheels on the car, besides
scratching it up somewhat. -
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04
with friends in the city. He expects
to return to his work at this place the
first of the week

The Valley City Fire Department
held a meeting Thursday evening, and
selected a committee to make arrange
ments for their annual Thanksgiving
Ball on Wednesday, Nov. oath. When
arrangements are completed, the pub
lie will be informed of the same.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

s. q. Andahl, an alleged traitor to-
the Townely gang, but pretty square
SOFT of fellow in our estimation, was
in last night to get the returns. He
waa wearing smile that indicated
anything but dispair at being called
nanes and was mighty pleased at the
results of the national election. -.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

The Gamble-Robinson company have
moved their office from East Main
street to their new location west of
the Valley City Grocery Company
The new building is a decided inn
provement over the old one, and be-
sides adds better appearance to that
part Of the city.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Miss Alice Witter was hostess to a
dozen Of her girl friends last Satur-
day evening at her Fifth avenue home.
The house was decorated in Halloween
style and the time was employed in
telling stories along Halloween lines.
A nice luncheon was served and those
present report most enjoyable time
with their young hostess.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mr., and Mrs. G.. G. Chaffee return
ed home last night from Everett,
Wash, Where they had been visiting
friends and relatives. Mr.. Chaffee
says that out in Washington the roses
are blooming, in Montana there was
snow and very cold weather and when
he got back here it was cloudy and
threatening snow. He says they had
fine trip. III
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Editor Abrahamsep, Of Kathryn,
N. D., was in the city today arriving
from Fargo where he had been at
tending to some real interesting bus
mess matters. He left for home this
morning to be on hand to take part
in the election tomorrow. We ac-
knowledge a call from our Kathryn
friend. which is appreciated.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Dorothy Vera, the five and a half
months old baby Of Mr.. and Mrs. John
Bartholomew, passed away Monday
November at 4 p. M, after ten days
of severe illness. The funeral services
will be held at the house at two o'clock
and at the church at 2:30. Rev. ]. F
L. Bohnhoff will have charge Of the
services.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

II. ". Blacker is down from San
bos& Today visiting friends and look
inc after business matters. He says
he. end Mrs. Blacker are figuring on
moving to the city some time next
meath to reside during the winter.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mr.. and Mrs. Frank Ployhar, Mr..
and Mrs J. E. Jones autoed to Fargo
Saturday evening to attend a house
party given by Mr.. and Mrs. A. S.
Sigurdson. They returned yesterday
and report having had a most delight
full time with Mr.. and Mrs. Sigurdson.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Bob Menke is in the city arriving
from Miles City, Mont recently. He
says that the nonpartisans are going
to be showed under in Montana to-
morrow 49,. III. +r......s.. &. ..r
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Lynn Coweli returned home last
night from St. Johns hospital at Far
go where he has been. for the past ten
days recovering from a minor opera
ton on his leg. He is getting along fine
which will be pleasing news to his
many friends.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Yhere were 1873 voters in Valley
Giky who did not vote for governor.
Juet why is a problem. In one ward
in the city the Times-Record had a
READ friend. This paper was the only
candidate on the whole ticket that re-
ceiyed his vote. One good lady who
wanted to vote for us forgot to vote
on the paper at all and after she got
hone she remembered that she had
nor voted on the official paper and
wanted to get her ballot back, but it
had gone into the box and it was too
late to get it back. Her intentions
were good anyway. .ts.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Attorney Lee Combs went up to
Waf.baedon last night to get his auto
nld4dle which he had to leave there a
few days ago. He expects to return
home today. ....... .,-,..
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Louis Myers was arrested by Chief
Of Police Swanson yesterday after
noon and is being held for the author
tiles at Huron, S. D., where he is
charged with deserving his wife and
two children He was working at diff
ferent obs about town.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Mrs.. S. P. Ellis returned home this
morning from Michigan where she
went to attend the funeral OF her
faf$er. Mrs. Ellis father was "a
years old
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

George H. Upper, of Mandan, N. D.,
is q visitor with Mr.. and Mrs. Bloom.
Mr.. Upper is going to the coast to
spent the winter and dropped off here
to.yisit his old time friends for day.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

A. A. Cad returned home Saturday
night and will be on deck to do his
little bit tomorrow in putting North
Dakota back into the union.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

+. s. B. Richie, for states attorney,
Harry Olsby for clerk of court, o..
NJ. Roe for register Of deeds, C. A.
Fisher for treasurer, C. w. Nelson for
auditor, John johnson for superin-
teaAnt Of schools, Ingebret Larson
for sheriff and, Frank Heimes for
county commissioner, admit that they
are elected. They had no opposition.
The weekly times-record. (Valley City, N.D.) 1912-1922, 1920-11-04

Geo. B. Glade was down from jam
est3xn last night to help boost Nc
Grap1 at the travelling mems banquet
at fAe Rudolf Hotel.