davidaulloa/AmericanStories huggingface dataset:
Every evening, Wilmington daily commercial., 1920-02-26
INCOME TAX LIABILITY
HAS MANY NEW ANGLES
Births, Deaths, Marriages, Divorce
and Attainment of Majority
by Young Affect Returns.

The changes wrought during 1919 by
births. deaths. and marriages in many
families materially affect the liability of
members for income tax. Millions OF
babies have been added TO the family
circles. each of whom bring $500 on the
parents income lax return.
On the other hand. several millions Of
BOYS and girls became self-supporting
and they form new crop of IncOme-tax
PAYERS. Also. the grim reaper brought
its many sorrows and removed many de-
pendents and many of the breadwinners
themselves.
Accordingly, it is pointed out by In
ternal-Revenue officials. there are millions
of persons who must this year consider
their income tax liability from new angle.
For their new status as of December 81, /,
1919. governs for the full year.
Widows and widowers who lost their
mates during 1919 are especially affected.
They must remember that, unless married
again before December 81. they are single
in the eyes OF the income tax law. Similar
ly, those who were divorced or other wise
separated from their wives or husbands
must consider themselves as single per-
sons. But a widow Is not required TO
show on her personal return the income of
NUSDdN0 Nff 10 the oStc va itts otoAh5
and the same Is true In the case of widow
er who suffered the loss of his wife during
1919. For the income Of deceased per-
sons must be considered separately with
respect TO requirement TO file return for
the deceased by the executor or admins
traitor And the deceased Is entitled 10
exemption for the full year based upon his
status at date Of death.
The bride and groom Of 1919 must
figure up the income of each for the full
wear and consider il jointly with respect
TO income tax requirements, even though
they may not have been acquainted dur
ing part of the year. Their status on
December 81, joins them for a full year,
The Internal Revenue Bureau points
out that a persons status on December
81 governs two things: First, the re-
quirement to file a return if the single In
dividual had net income of 81 ,0G0 or
more, or if the married couple had net
income Of $1,000 or more; second, the
exemption that may be claimed on any
return of net inco me.
And it is emphasized that the require
ment to file return has no relation TO the
personal exemption, and that a person
can not avoid fling a return merely by
the fact that no tax is due.
Every evening, Wilmington daily commercial., 1920-02-26
TAKE PROPERTY LEASE
At NINTH AND SH|PLEy|
Waggamon Realty Corporation
Lessor Of Site on Northwest
Corner for Ten Years.

Another realty transac ton in the Sec
ton of which the Postoffice building
seems TO be the storm center" WAS con-
sumrnated late yesterday by the lease Of
the northwest corner of Ninth and Ship
ley streets for period Of ten years. at q
graduated rental which is understood to
average about $4,000 n year.
A newly formed firm, the Wagamon
Realty Corporation. is the lessor. This is
made up of b. Frank Wagamon, formerly
sociated with Walter Powell for the past
year; Christopher King, and Thomas
Caravaslis, proprietor Of the Star restau-
rant, who has been an operator in real
estate on his own account for the past
few years. The lessee Ia The Holding
Company
The parcel comprises two small build
ings on Shipley street in addition TO the
four story brick structure on the corner
of Ninth street. Occupied by the Y. W.
g. A. as temporary quarters for their
cafeteria until their recent taking over Of
the Nobis Hotel on Market street, near
Eighth, il was for nearly "A quarter CEN
tury, previous to that time the restaurant
of John Delsuc, on the ground floor, with
rooms above.
The unexpired lease of the Y w. G.. A.,
running until juno 25, has been acquired,
so that possession will be taken at once,
and remodeling begun. So FAR as the plans
have developed, il is proposed To utilize
the street floors for store purposes and the
upper stories for offices.
The Wagamon Realty Corporation
will have its office at o03 Shipley street.
Every evening, Wilmington daily commercial., 1920-02-26
DEATHS.

BENNETT-On February %, 1920 Joseph
b. Bennett, oldest son OF the late Lewis
and Eliza beth Bennett.
Relatives and friends also Ivanhoe Castle.
No. q. X. G.. Fare invited 10 atteudG
The funeral services at his late residence.
Cedars, near Brandywine springs, Del.
on Friday evening at :. . clock. lnterment
at Rivsrview Cemetery 2.30 O'Clock. Sat
urday. February -.
~DENNIS-In this city on February -
1920. Mary e. wife OF Benz. +. Dennis
she funeral services at the residence Of her
husband, 2i5 East Third street, On Friday
afternoon at O'Clock. Interment at Lom-
hardy cemetery.
DOSOH UE-In this city on February %
1920. Margaret, wife of Edward b. Dono-
hue.
ne funeral from her late residence 1918
Chestnut street. on Friday morning 9
O'Clock REQUIEM mass at st Elizabeth )
Church Interment at Cathedral cemetery.
HINkEL-In this city. on February %,
1920. Joseph HjniSel.
Relatives and friends are invited 20 attend
the funeral from his late residence, S21
West Sixth street on Friday morning at q
O'Clock. Requiem mass at Sacred Heart
Church. lnterment al Cathedral cemetery.
kIRBY-In this city, on February "a. 1920.
John W. Kirby, aged % years
Reia atives and friends are invited TO attend
the funeral services at his late residence.
t5t7 Ciaymont street, on Friday, February
y at . O'Clock. Interment at Riyerview
cemetery.
LoVELESS-In New Castle Del. on Feb
rusry "a. 1920. James Alvin. son OF Mary
= and the late James Loveless. in his 18th
wear.
Relatives. friends and members of In
dustry Council. No. %, Jr. o. L. A. NJ. are
invited to attend the funeral services al
Emmanuel r. L. Church on Friday after
noon. February 27. at 5 O'Clock. Interment
at Glebe cemetery.
NooDY-In this city. on February 25
1920. Rachel A. widow Of the late John
r Moody! aged 10 years
Relatives and friends are invited 10 attend
the funeral services at the residence of her
son-in law. George l.. Wright. POS South
franklin street. on Sunday afternoon at 3
clock. lnterment at Sirerbrook ceme-
tsry
RICHENBERGER-In this city on Feb
ruary - 1870. Margaret Richenberger
Reia ;ives aud friends are invited to attend
the funeral services at Riyerview chapel.
on Friday afternoon. February p. al 2
O'Clock. Inlerment al Riveryiew GENE
terry.
STEINMAN-In this city. on February Is
1920. Tiilie Hayes Steinman. daughter of
Barbara and the late James Hayes, aged
"a years.
Relatives and friends are invited TO attend
the funeral services al her late residence
b22 Last Fourth street. on Sunday after
noon at o CLOCK. lnterment al Riyeryiew
Cemetery.
Every evening, Wilmington daily commercial., 1920-02-26
INCREASED VALUATIONS
HELP CITY REVENUES
Big Advances in Market Street
Properties: Prices Attract
Attention.

The certainty OF an increased valuation
on Market street property IN the business
section. as shown by recent transactions,
is interesting other holders who are await
ing the filing of the new assessments,
March 10, by the City Board of Assess
ment.
While some of the recent transactions
have been at the rate of approximately
if not quite $4,000 per front foot. il will
be noted that these high figures have
usually been based onplots running through
the blocks, from street to street, factor
of much Importance.
The assessment boards policy, as
announced upon several occasions, is TO
make the new assessment conform to
natural increases in valuations without
regard 10 the abnormal conditions. This
plan is being adhered to, and those In
close touch with the work OF the board
say that property owners VIII have very
little justification for grievances. In
most instances, il was said, few properties
could be bought at anywhere near their
assessed price.
Every evening, Wilmington daily commercial., 1920-02-26
RAIL ROADS READY
FOR THE CHANGE
Passing of Control Next Monday
Will Not be Noticed by
Local Public.

All railroad lines passing through and
running from Wilmington are ready Tor
the transfer from government control
back into che hands of the owners next
Monday. Ii was stated today at each
of the three railroad headquarters here
that no changes whatever had been order
ed up to the minute, and none were antici-
pated.
The same schedules on all three lines,
the Pennsylvania, taking in the Maryland
and Delaware Divisions, the Baltimore x
Ohio and the Philadelphia 4 Reading,
Will continue in effect for the time being,
1T least In fact there will be little, If
anything, visible to mark the important
change back to the former status of the
transportation lines. What may come
later ON is in more or less doubt, but one
thing hoped for by all officials is improve
ment in the rolling stock and service IN
general.
Operations are expected to take on a
little more pep" from the jump under
the reorganizations effected TO date.
The Baltimore & Ohio has not vet an
nounced the new officials, rs the Pennsyl-
vania and Reading have done. A meet
ing in New York today will probably
decide certain questions relating to future
personnel of this one road. The board
If directors are meeting there today with
President Daniel Willard in charge. 1t
Is generally expected that Charles W.
Galloway. who Is now Federal manager
of the eastern lines Of the system, will be
elected vice-president. OF course. MIR.
Willard is expected 10 continue at the
helm. George NJ. Shriver, vice-president
In charge of finance, has already been
appointed. The third vice-presidency,
which controls the traffic department.
will be left open for the time, as Presi-
dent Willard himself will reorganize that
department with the aid of Archibald
Fries, general traffic manager.
The re-establishment of the old rail-
road discipline is contemplated right
away.
General ". W. Atterbury is to be in
charge of Pennsylvania operations after
Monday. The Pennsy has already been
divided into regions in reorganization
plan which has wiped out the old division
Of the road into Lines East and Lines
West. General Atterburv IS understood
10 have said that he was ready for the new
Cra beginning March /
Every evening, Wilmington daily commercial., 1920-02-26
CHANGE FOR YOUNG MEN
IN SPECIAL TRAINING
Examinations Will be Held by u.
S. Coast Guard for Cadets and
Cadet Engineers.

An exceptional opportunity is presented
for young men of the right caIibre to com
plete their education and receive special
training at Government expense and 10
bcteme commissioned officers in one of
the military services of the United States
The u. ). Coast Guard announces o com
petItive examination, commencing April
D, 1920, for appointment of cadets and
cadet engineers. Age limits. for appoint
ment as cadet, Is to p; for appointment
as cadet engineer, 20 To 25.
Cadets and cadet engineers are trained
TO become commissioned officers of the
Coast Guard at the Coast Guard Academy
at New London. Conn The regular
course for cadets covers three years, and
that for cadet engineers covers one year.
Each summer the students are taken on
an extended practice cruise. These cruises
have included visits To ports ON the At
lantic Coast and in the West Indies, and
to the Canal Zone, aud visits to European
ports when conditions permitted
Cadets received the same pay and
allowances as midshipman of the Navy
5000 per annum and one ration per day)
Cadet engineers receive S75 per month
and one ration per day.
Upon graduation, from the cademy. a
q third lieutenant in the Coast Guard
A cadet engineer, upon graduation. is
commissioned by the President as a third
lieutenant OF engineers in the Coast Guard
Commissioned officers of the Coast Guard
hold relative rank with offers of the Army
and Navy.
The examination is strictly competitive:
are made strictly on merit.
Every effort will be made 10 hold exauina-
tions at points convenient for candidates
The examination for cadets may be ex-
pected to take four days, and that for
cadet engineers five days
The opportunity this year is particular
" favorable because it is hoped that an
exceptionally large number of cadets and
cadet engineers will bo appointed.
The commandant, L. 5. Coast Guard,
will send on request cir
cular giving full information about the
examination and special information de-
sired about the Coast Guard Academy or
the Service.
Every evening, Wilmington daily commercial., 1920-02-26
BISHOP KNOWS ANGELS.

New York. Feb. 26-Right Rev.
Charles s. Bureh. Episcopal Bishop OF
New York, knows a true New Yorker
when he secs one. and he also knows an
angel He defined both for the police
officers at the police heutenants annual
dinner. at the Waldorf-Astoria
"a true New Yorker, said the Bishop,
is man who, instead of going to Cuba,
carries a corkscrew in his hip pocket.
The Bishop believes women are angels,
he said for three reasons: First, because
they are always up in the air; second, be-
cause they are always harping upon some
thing, and third, because they are always
In need of clothes
Every evening, Wilmington daily commercial., 1920-02-26
SPEED IN WHISKY CASE.
Kentucky Dlstllleyios Start Test Of Dry
Law IN IL Minutes.

Louisville, Ky, Feb. %. New records
for rapidity in procedure ir ths Uni ted
States court here were created Tuesday
when the Kentucky Distillerie~ and
Warehouse Company laid before Judge
Walter Evnns petition alleging the
eighteenth amendment to the constitn-
tion was unconstitutional, had the pc
tition dismissed A1d an appeal certified
to the Supreme court Of the United States
all within IL minutes.
The suit will be docketed Immediately
in the Supreme Court and a motion made
to advance il so that il may be argued
at tho time similar s'Iit in Rhode Island
is heard.
The main contention of the suit is
whether the two thirds vote required by
the constitution refers to the entire
membership Of the House and the Senate
or to the membership who were actually
present when the vote WAS taken on the
question of submitting the 18th amend
mcnt TO the states,
Every evening, Wilmington daily commercial., 1920-02-26
SURVEY NEARLY DONE
FOR INLAND WATERWAY
Chincoteague to Delaware Bay
Route Will Provide New Out
let for Mispillion River.

Survey of the proposed inland waterway
between Chincoteague Bay TO Delaware
Bay was reported near completion yester-
day by Lieutenant-C Colonel J. p. Jervey,
L. S. engineer for the District of Will
mington. The projected waterway will
provide a new outlet by way of the Mis-
pillon river. The engineer has not yet
obtained sufficient information. he stated.
on the results of the examination of all
the questions involved to enable him TO
make out a complete report TO the chief
engineer at Washington. He expects
to do this, however, within the next week
or so.
Darby river, Pennsvlvania, has been
deemed worthless so far as commerce is
concerned, in recommendations that have
been submitted. Therefore il is thought
hardly likely there will he any attempt 10
improve it right now. A petition in Con-
grcSs asked that this stream be widened
and deepened to permit large vessels to
so UP there. No money has yet been
appropriated for that purpose.
Every evening, Wilmington daily commercial., 1920-02-26
Cornbing Won't Rid
Hair Of Dandruff

The only sure way 70 get rid of dandriTf
y to dissolve i. then you destroy it pn.
tirely. To 10 this get about four ourc--
of ordinary Iiqrid arvon: spplv f af
night when retiring: use enough
moisten the SCALP and rub II in gent
with The finger ,ips.
DO this tonight, and by morning most
Of not ell, ~ vour dsudruff viii he ron,-
and three OF four more applications wiil
completely dissolve and entirely des,ro,
every single sign and trace ~ IL. no matte
how much dandntf you NAV have.
You viii tlnd 100. that an itching ara
digging ri the scalp VIII stop sf once. an,.
your hair viii be fluffy, iustrons glossv
silky and soft. .nd look and feel - bur
dred times better
You can get liqtnd arvon ~ sny drue
store. II i Inexpensive and never faij,
20 do the work
Every evening, Wilmington daily commercial., 1920-02-26
SLEEP With WINDOW
OPEN; KEEP THROAT
AND NOSE CLEARED

Don't lie awake at night struggling
for breath with head stuffed and nos
trils closed. Sleep in a room with a wide
open window and keep your nose and
throat clear aud antiseptic and breathing
passages open.
Take every preeaution against germs
that enter through the nose and mouth
and cause influenza, colds, sore throat
tonsiltis, quinsy.
Keep the membranes of the breath
ing passages antiseptic both day and
night. Don't let catarrh or colds take
hold. Get small bottle of Ely's Cream
Balm at any drug store. This cream
quickly penetrates through all the air
passages; makes the membranes antisep-
tic and keeps throat and nostriis clear.
Put your faith--iust once-in Ely's
Cream Balm. In use for more than 30
years and depended upon by millions
Every evening, Wilmington daily commercial., 1920-02-26
Why Druggists Recommend
Swamp-Root

For many years druggists have watch
ed with much interest the remarkable
record maintained by DIR. Kilmer' 5
Swamp-Root, the great kidney, liver and
bladder medicine.
1t is a physicians prescription.
Swamp-Root is a strengthening medi-
cine. II helps the kidneys, liver and blad-
der do the work nature intended they
should do.
Swamp-Root has stood the test of
years Ii is sold by all druggists on its
merit and it should help you No other
kidney medicine has so many friends.
BE sure to get Swamp-Root and start
treatment at once.
However. If you wish first 10 test this
great preparation send ten cents to DIR
kilmer d Co, Bing hamton, \ Y, for
sample bottle When writing be sure
and mention the Wilmington Every
Evening.
Every evening, Wilmington daily commercial., 1920-02-26
! NITRATE SUPPLY ASSURED.
Board TO Allocate Ships for Imports
From Chile

Washington, Feb. 26-Ample sup
plies of Chilean nitrate TO meet farm re-
quirements this season are assured un-
der an arrangement made between the
Department Of Agriculture, the Shipping
Board and nitrate importers for prompt
action in supplying tonnage
Ii was announced today that until july
/ the board will allocate the requisite
tonnage and after that date importers
will submit their sales on the first OF
each month, on which the board will
make further agreements for vessels.
Deliveries viii be somewhat delayed
for February and March, but nitrate
handlers believe that they will receive
April, May and June deliveries in time
TO clear up all shortages
Every evening, Wilmington daily commercial., 1920-02-26
PROHIBITION SHUTS RECTOR's.
Famous Restaurant Of New York's Late
Set is Bankrupt

New York, Feb %. Prohibition ycster-
day closed the doors Of the Cafe dc Paris,
formerly known rs Rector's, one Of Broad
ways most famous restaurants, and re-
suited in the fling Of an involuntary petit
tion in bankruptcy against the Pckin,
also popular in the days of John Barley
corn.
Rector's was established quarter Of
second street by Charles t. Rector, who
came here from Chicago. where he ran
an oyster house, on savings accumulated
while he WIS the first superintendent Of
the Pennsylvania railroads. dining ear
service. II was the first fashionable
restaurant located on Broadway, catering
10 the younger generation while others
of it's kind were on Fifth avenue.
Every evening, Wilmington daily commercial., 1920-02-26
MARYLAND "wETs' ACTIVE.
Seek to Recall the Ratification Of Eigh-
tccnth Amendment.

Annapolis, Md, Feb. 26.-Thc vets
and the drys had their innings inside
and outside the General Assembly yester-
day, the vets at the morning sessions
of the Senate and House OF Delegates.
at which two resolutions were intro
duced. One provided for a recall of the
vote by the Maryland Legislature two
years ago in favor of ratification of
the Prohibition Amendment. and the Sec
ond provided for steps by the State to
resort to court proceedings to determine
the validity of the Prohibition Amend
ment.
The drys had their innings in the after
noon when Wayne b. Wheeler. General
Counsel to the Anti-Saloon League, made
an address in the hall of the House of
Delegates in favor of the prohibition
amendment and of the Nolstead En-
forcement Act. The vets will make
big play for popular support at mass
meeting in the Lyric Sunday next and
one day next week at a hearing here.
Every evening, Wilmington daily commercial., 1920-02-26
FUNERAL OF OTTO VICTOR ORT.
Last Services for Former du Pont
OFF cial Attended by Many Employees.

Many employees at the Carney's Point
powder plant attended the funeral of
Otto Victor Ort. du Pont official. which
took place yesterday at noon from st.
andrews Episcopal Church Deceased
WAS general superintendent of the plant
until he was hurt last year The pail
bearers were du Pont officials They
were A. Felix du Pont 4. +. Porter, W f.
Harrington, A. b. Ecklcs, Frank Bradway,
u w Elrns. Clayton Zicgler and Frank A.
Gentieu.
Service was conducted by Rev. r. W.
Trapnell. rector of 81 Andrews, assisted
by Rev. Charles B. Dubell, rector of the
Episcopal Church at Carney's Point.
Every evening, Wilmington daily commercial., 1920-02-26
Len ten Services at Cathedral i.

st. Peters Cathedral was filled at last
nights Lenten service. Bishop J. j. Mona
CHAN was in the sanctuary. Rosary and
benediction were given, Rev. Martin NJ.
Ryan, chancellor of the diocese, officiating.
Rev. Matthew Fortier, Jesuit father,
preached upon "The Trial of Christ Be
fore Caiaphas." This was the Jesuit's
second sermon of the Lenten series. He
spoke of the false witnesses and warned
his shearers against rejecting Christ through
ignorance or prejudice.
Every evening, Wilmington daily commercial., 1920-02-26
Personal.

Miss Mary A. King of 1907 Washington
street, who has been confined to her home
for the past two weeks With the grip is
convaleseing.
Miss Helen NJ Murphy OF 500 West
Ninth street. who has been confined to
her home for several days, is improving.
Jerome A. Collins of Cos West Fifth
street has been confined TO his home for
several days with an attack of the grippe.
Every evening, Wilmington daily commercial., 1920-02-26
SCHWARTZ TOY MAN DEAD.

Philadelphis, Feb. 25.-Gustav A.
Ischwartz died yeserday al his home in
'Bala. He was a wideiy-known toy rner-
chant here. He was IS years old
tie ests sbIished his store 81 1905 Chest-
nut street, IN 1859, and remained at the
same place until he gave up the business
IN 1918, due 70 the war en- barge that pre-
vented importation of foreign TOYS.
Every evening, Wilmington daily commercial., 1920-02-26
MILITARY TRAINING OUT or BILL.

Washington, Feb s-The program of
Republican, House leaders 70 omit universal
military training from the army re-organi-
zation bill was accepted yesterday by
House Military Committee. which ordered
a favorable report on the bin without any
recommendation as 70 training
Every evening, Wilmington daily commercial., 1920-02-26
CONCERT AT FIRST NJ. p. CHURCH.

4 concert will be given in the First
Methodist Protestant Church this
evening at S.15, by the members Of the
st. Paul's NJ. i. Church, and knights of
Pythias orchestras. 1he program will
consist of vocal selections, cornet, violin,
trombone, Hawaiian solos and duets
Mrs Fannie 7. Hay, reader. will assist
Every evening, Wilmington daily commercial., 1920-02-26
CHIEF: SUM KIM BLEW OUT GAS.
Kayuse Indian Not Spared by Dried
Snake Heads.

Chicago. Feb. 26-U. NJ: sum Kim,
Chief of the kay1lss Indians Of Umatilla
county, Oregon, who was enroute To
Washington on business for his tribe, was
found asplyxiated in ahotel here yes terday
The police believe he had blown out the
gas.
On a string about the Indian chiefs
neck were found four small chamois bags
In each bag was the dried head of a snake.