davidaulloa/AmericanStories huggingface dataset:
The Delta independent., 1920-04-02

T. A. Ashbaugh returned yesterday
to Rifle, after visiting short time
with his son and daughter, Charles
Ashbaugh and Mrs. Leonard Barton
An outgoing passenger yesterday
was Henry Labiski. stenographer for
the Holly Sugar corporation. who Will
spend the Easter vacation with his
parents In Denver.
w. E. Smith, grand chancellor OF
the knights of Pythias will make his
official visit to Grand Mesa Lodge No.
"a, next Tuesday evening. All mem
bers are requested to be present.
Miss Helen Gunsolus came in from
Colorado Springs yesterday to spend
the Easter vacation with her mother.
She was accompanied by Miss Lula
Curl of Tendon, South Dakota, who
will spend the vacation here also.
Miss Esther Arterberry and Miss
Grattan returned to their homes at
Gunnison Tuesday after spending a.
few days at the C. o. Dotts home.
They were accompanied by the form
er's little nephew. Myron Dotts. who
had been visiting here
Mr.. and Mrs. H. S. Bushnell left
yesterday for their home at George
town, after delightful weeks visit
here. At Colorado Springs they were
met by their sons Perkins and Sherm.
students of Colorado College. who
went home for spring vacation.
The Delta independent., 1920-04-02
AUSTIN
, se..~~...>>>>>s .

The whooping cough epidemic is
spreading.
NJ. F. Benefiel has bought 2o-acre
tract from Guy Whiteaker and Milton
r. Welch.
Guy Whitaker has recently bought
the tract OF land southeast OF town
formerly belonging to Mrs. E c.
Pritchard
E C. Pritchard and the Austin
Mercantile company are listed with
the merchants who are advertised to
do business on a cash basis hereafter.
Union revival services at the Metho-
dts church this week are being well
attended. Stereoptican slides and
special music add to the interest and
attractiveness of the meetings. Every
body welcome.
A number OF friends called at the
home OF Rev. Edmund Clark Monday
afternoon to assist in making altera-
tions in the hose, this work having
been interrupted by the serious illness
of Mr.. Clark. who is now improving.
The Delta independent., 1920-04-02
BUSINESS LOCALS
, . 80 80 . . . . =

FOR RENT-Beet. grain and hay
ranch. Call Delta 202-w 12-13p
FOR RENT-Three room fiat, fur
nished except bedding and dishes.
Henry Stanley, 1876 Dodge. lap
wANTED-Good cook. Pay good
wages. Call Delta 1852. 13tfc
WANTED-Poultry Of all kinda
Lee LeMarr, old packing plant. 3tfc
A full line Of Garden seed, onion :
sets, etc. at Penley's Buy early. 13tf
Pure bred Buff Orpington eggs. 75c
per setting. Mrs. I. p. Raichart.
Delta 1867 14.15e 4
erai Ford touring and one 1916 Dodge. See
Austin garage. Joe Bcneficl. SStfo
FOR 'sALD CHEAP-A heavy ship
ping oil barrel. 121 Palmer 9tfc
FOR SALE-Ford car with delivery
body. May & Ball Paint Shop. 9tfe
FOR SAiLE--Fresh COW. John Van
derpool, corner 4th and Main.
FOR SALE-Ivers e. Pond plano.
Ray l.. Stanford, Delta, Colo. 14tfc
FOR SALE-Champion seed pota-
toes. Coop. phone S-g. Joe Read.
Delta. 11tfc
FOX SAlE-Sfx cylinder Chalmers
car In first class condition. Enquire
at this office. 12tfc
II In need Of glasses call on q. ID.
Allen & Son. graduate and registered
optometrist. Delta. II
FOR SALE-Young bucks FROM
Black Siberian hares. Ray L. stan
ford. Delta, Colo. 14tfc
FOR SALE--Beautiful pair OF Pea
towels. Mrs. T. II. Hussey Austin,@
Colorado. 14-15c
Uncalled for and rebuilt tires Mt
bargain prices at Seicrest Bros. Tire
and Battery Station. 12tfs
GOOD LOANS--Farm or city prop
erty. Plenty Of money. w. w. Ding
man, Hillman Building. tic
The Delta independent., 1920-04-02
SPECIALIST ADVISES USE OF
RUSSIAN suNFLoWER siLAGE

One Of the strongest advocates OF
Russian sunflowers for silage Is r.
w. Clark. extension sxpecialist for the
Colorado Agricultural College. He re-
lates the following story:
In 1918 DR.. Griffith of Montroee.
Colorado, had considerable trouble in
getting a stand OF corn on account
OF conditions over which he had no
control. About the middle or fore
part Of July he planted Russian
sunflowers and harvested yield OF
twenty tons per acre. The frost in
jured the crop some. but II made OK
cellent silage.
David Halls Of Mancos, had the
same experience in 1919. This speaks
well for Russian sunflowers as Q sill
age crop.
The Delta independent., 1920-04-02
PEOPLE YOU KNOW.
: >>>>>>>><>>>>>

G. T. Vincent of Paonia transacted
bueiness in Delta yesterday.
New Easter styles at the Craig mil
liner parlors, 245 Columbia. lac
The will of the late Alpha Roe Red
man was filed for probate this week.
Miss Jennie McVeigh Of Montrose
was q Delta visitor the first Of the
week.
Mr.. and Mrs. Robert Fisher are the
proud parents of a fine boy, born
March 26th.
Mrs. C. A. Moffitt went to Olathe
Wednesday to visit week with Mrs
J. A. Kistner.
The Delta independent., 1920-04-02

After reading about all these freight
car thefts, you begin to understand
why some people can sell goods for
very low prices.
The Delta independent., 1920-04-02

hog feeder OF the valley told me
the other day that he had recently
lost $500 on hogs.
The Delta independent., 1920-04-02

Make use of our tele-
phone service. Both
phones No. 35
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

porate profits will for time disap-
pear, business bankruptcies occur, and
the government find that it is impos-
sible to realize the taxes against
which it has borrowed in the preced-
ing year because Of the disappearance
of the anticipated profits of each year
on which the taxes were predicted.
That is the most serious fundamen-
tai error of the present system.
2. 1t treats all but the most mod
crate incomes as something to be heav-
ily taxed and so prevents the accumu-
lation of savings whic hwould be
used to further expansion Of produc-
tive enterprises which by increased
production, would tend to lower costs
to consumers.
Great Britain has already recogniz-
ed this peril and cut in half certain
classes of income taxation.
3. 1t is necdlessly complicated and
expensive to collect. Expensive alike
to the government and to the taXpay-
er and withdraws from productive
employment tens Of thousands of
clerks and accountants at cost of
millions Of dollars.
d. 1t encourages waste and extrav-
agance in business operation, leads to
the paying Of large salaries, employ
ment of unnecessary people and waste
full methods, all of which increase
costs.
The points we have just covered
compel the attention Of the student of
taxation and the legislator. There is
another consequence Of these taxes,
however, which interests everyone,
whether taxpayer or not, once it is
pointed out, and that is the effect Of
the present method of taXation--heavy
surfaces upon earned income-on the
cost of commodities and as main
contributing cause to the nreser.. So
called high cost of living.
1t has been generally recognized
that currency and credit initiation, les
sened production, extravagant buying,
etc, have had much to do with the pre-
sent high prices, and we would not
belittle these factors, but an additional
and primary cause has been the pre-
sent method of taxation.
The present federal taxes have
been levied, apparently, upon the
theory that the strongest back should
bear the heaviest burden or, in other
words, a progressively increasing in
come be subject to a progressively in
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

creasing tax. This theory has its ap-
peal: it seems on the surface to have
a sort Of elemental fairnes sabout it,
but when we recall the tendency Of all
taxes to follow down and lodge finally
in the price of articles and services
and so be paid by the consumer, the
theory referred to loses much of it's
altlfuistic appeal.
1t also has its political appeal. Very
few people understand the theories of
taxation. The identity of the ulti-
mate prayer fthe tax is camoufaged
and a politician may go before his
constituents with the statements: eve
have taxed the rich man while permit
ting the rest of you to escape with lit
tie or no tax" Perhaps that is why
we have q system of taxation. which is
more Socialistic than scientific.
Let us connect up directly the pre-
sent system of taxation with the high
cost of living and. in doing SO, we will
first give an illustration, Suppose
business man, say, manufactures
of some necessary article, has been ac
customed to make a profit of hund
red thousand dollars year; he sud
denly finds that he is to be taxed
thirty-ive thousand dollars on that
profit; and as he does not want to
make any less net income and as he
cannot escape paying the tax he
strives to secure larger profit than
before. in other words, to make a pro-
fit Of 81. go or more where he was MAX
ing $1.00, so that he may meet the
accumulating surtaxes on the larger
amount and still at least secure his
former profit. He does this and
passes the article with the price so
loaded on to the wholesaler or jobber
who, facing the same situation, meets
it the same way, and the experience
is repeated when the article reaches
the retailer, so that by the time the
article reaches the retail counter it
has been loaded three times to meet
the taxes of the three classes Of trad
erS.
This is not very lovely, but it is hu-
man nature, an diff such a course has
not been followed by all it has, with
out doubt, been followed by many,
and in following that method of pas
sing the tax along the loading is al
ways excessive or the tendency always
is to add to the tax.
Now, it may be argued that COM
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09
TAKING A SOAP BUBBLE
Suggestions for Return to Sanity
And Solvency and Lower Prices
Through A Change in Our Method
of Federal Taxation
To Our Correspondents.
GentlpmpO.

Gentlemen:
Some revenue measure, one which
may materially change the present
method of federal taxation, will, in all
probability, be shortly under consid-
GRAFTON by Congress. Shall this new
able, or will it perpetuate the faults,
complexities and inequalities of the
present law, passed to meet the emer"
gency of war? The answer will de-
pend to a large extent upon public
opinion, SO we invite you to consider
some of the evils of the present
method and some of the advantages,
as an illustration of tax on sales.
The excess profits tax may auto
matically become dead letter. 1t
was imposed as an offset to govern
ment price fixing. The individual in
come surtaXes, however, as levied
against earned income, are in diff
fcrent position and are likely to re-
main and to bring their unfortunate
consequences unless their danger is
pointed out and acceptable alterna-
tives suggester, and the taxpayers of
all classes made to see that the pre-
sent tax, to the extent that it bears on
earned incomes of individuals of part
nerships. is really a consumption tax
and contributing cause of present
high prices
We may criticize the existing
method on the following counts:
|. 1t bases the bulk of the govern
ment revenue on thing as evanes-
cent as soap bubble. In other words,
upon profits or income which with the
first setback i'm the business affairs of
the people will very largely disappear
for the time being. 1t keeps the COM
munity all the time from three to fif-
teen months in debt to the govern
ment, with the government constant
ly borrowing in anticipation of the
collection of that debt.
1t does rot take the gift Of prophecy
to foresee condition, perhaps not
very remote, when individual and cor
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

collecting such a tax; and the tax is
based upon something more substan-
tial than profits, for while sales will
shrink with a change in conditions
they cannot shrink to any extent
comparable with the shrinkage
which will take place in profits.
In considering tax upon sales,
however, we must not confuse it with
the present luxury tax wherein
direct percentage is added to the cost
of certain articles and collected from,
the consumer in that form at the re-
tail counter Such taxes should be
abolished. They should never have
been imposed. The tax on sales
which we are now contemplating
would be a tax on the sales as re-
corded on the books of any concern,
large or small, and the illustration
we have given shows this would be
added as a direct percentage in billing
by manufacturers or wholesalers and
estimated as an item of expense in
fixing retail prices, where already the
custom is to assembel items of expense
and represent them by certain de-
finite percentage which is added to
the cost of the article itself to cover
all the expense Of distribution at re-
tail.
The present luxury tax is tax
against consumers purchase, while
a tax on sales would be a tax against
the merchants sales and, as shown,
woul dbe treated as an item of expense
OF doing business and need not be col
lccted from the consumer in the man
ncr OF the present luxury tax. A pro-
per understanding Of this point should
oh .ol,
merchant may have had against tax
on sales, formed from his experience
with the present annoying luxury
tax.
If there is any merit in this sum
mary, are we not Justified in Impress
ing upon all citizens the fact that
the present tax IS in many respects a
consumption tax camouhagcd to look
Ike something else and taking from
their pockets far more money than
would be nccessary to meet straight
forWS I'd consumption tax and by such
education to prepare people to look
at this subject Of taxation intelligent
~ and to concur in and urge upon
Congress Il change in the present
method Of federal taxation whereby
it might be simplficd and levied and
collected in the form Of:
(a) a straight normal tax Of say
a per n2nt. upon all incomes of over
81 10000, or $2,000.00, as the case
might hc, Cor even $2,000.00 and $4,-
10000 respectively;
(b) A straight tax Of | per cent.
upon all sales at wholesale or retail;
(c) 4 limited series of surtaxes,
Sufficiently moderate to avoid sitting
enterprise, upon all uncarned incomes
over a certain amount that is, incomes
from bonds, investments, rents, etc,
as distinct from income derived from
personal service or effort as in the
conduct Of business Of the following
Of profession.
The suggestion (c) is made to meet
the objection that under a system Of
taxing sales those enjoying large in
comes from investments might not
bea rthc somewhat heavier burden Of
taMation that present conceptions Of
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

social justice demand. The amount
beyond which such surtaxes begin to
run, however, should be placed much
hlgher than at present eliminating
the smaller incomes from investments
which would be to great extent those
OF widows, children, etc, and by so
doing reduce the number of reporting
taxpayers and the cost and complex
ity of collection.
We believe that under the system
or taxation suggested every taxpayer
or whatever class would know Just
what his tax liability u.s. That it
would stop the tendency to load costs
with additional profits to offset the
uncertainty Of a complicated tax.
That it would naturally reduce the cost
OF living and help to bring conditions
back to new normal.
We believe that it would materially
lessen the cost of account and collec-
tion and simplify the forms used. A
very brief form should suffice for the
tax on sales, giving the gross sales
for the month Cor period dcfned),
less returns and allowances; and n
simple form, briefcr than the form in
use prior to 1917, should answer for
the annual income tax declaration Of
individuals.
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

petition should correct this, and if a
manufacturer competing with the one
in our illustration should be accustom-
ed to making but fifty thousand dol
lars 4 year he would not have to add
so much for taxes and could underSell
the first man, but at present compe-
tition is practically absent and the
smaller manufacturer finding that he
can obtain the price set by the big
man does SO and secures that much
additional profit In this manner, a
camouiaged tax probably takes from
the consumer an amount much great
er than the actual total of the tax re-
ceivcd by the government, and it takes
1T from the consumer just as surely as
If it were tax levied direct upon con-
sumptiop.
Now, to take up tax on sales as an
alternative to the present method, we
think we may say that it is tax upon
spending rather than upon saving and
in that respect wholesome, that it is
clean-cut, straight forward, easily de-
termncd and easily and cheaply COL
lcctcd, and that it spreads out with
absolute equality and fairness over all
classes Of our people and would raise
sufficient revenue.
Let us examine how it would work
n the instance of the manufacturer
of the former illustration. ii there
were a tax of one per cent. on sales,
he would sell to the wholesaler $780,
90 worth Of goods l.,@s $1.00 tax, the
total amount of the bill being $101.-
90; the wholesaler would follow the
same method in selling to the retailer,
Addm gthc tax to the loot of the bill :;
and the retailer, not desiring to col
tcct a specific ta& OH each sale, would
estimate in advance the approximate
av.CInt Of his tax based on the volume
Of his business and treat same as an
expense, such as rent or advertising,
and add the fraction which it rep
resented TO the cost Of the article.
In either instance the consumer
would pay the tax. In the first in
stance an inflated amount built up to
meet n rising scale of tax, and in the
second instance only the amount of
the tax itself 1t is further mani
fest that under the method Of taxing
sales will tend to be absorbed along
the line rather than to be added to.
We take it that such tax would
be levied at a uniform percentage
against all sales of commodities, whe-
Their at wholesale or retail. That
brokers' or agents commissions would
be treated rs their sales. In the case
Of professional men their fees might
be regarded as their sales. All mat
ters which can be readily adjusted
once the principle is accented. Sales or
transfers Of real estate should not be
taxed.
This method also commcnds itself
for other reasons. The debt Of back
tnycs hanging over the people and the
horrowinr hv the government in anti
cipation might easily be disposed Of by
maxim" the tax payable monthly. 1t
7vo"l dh2 "A very simple matter for
anv individual or business house to re-
port net sales for month and pay
Hn" ne" cent. unon the same, say,
within, The GrSt fifteen days Of the fol-
loving month, no elaborate clerical
wo,!i is involved either upon the part
. Of thc individual or the government
The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1920-06-09

Continued on page Ninc)
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
OBITUARY ;
NO ARRANGEMENTS
FOR ESKEY RITES
wife Of Prominent wheeling Physician
Is suddenly Taken BY Death.

Mrs. Flora Eskey. wifi" Of pr. Leon
ard Eskey. died very suddenly le>t"r-
day morning at the family home. So.
attack of heart trouble. Although not
feeling we'll for several days. Mrs.
F.Skey he'd arisen At the usual hour yes
to-day morning and was gong about
when the fatal attack seized h"r The
deceased was IN her 65ih year 90: age.
She received her education IL uH" 81
the colleges Of Ohio. and some thirty
five years aco was welded L. ~. H.
key NJ Washington. IA. R"frr" hrr
marriages shr was Miss Flor"nr" Us
borne
The deceased WIS = d'vuu' u..'uh, .
OF the Second Presbyterian 'LIr,h Hui
affiliated with IN" compensation.
Besides h"r husband. sh' - survived
BY one daughter. Miss |li:ah"jh Esiir>,
who !s connected with the Ell trrrai
staff OF the N"w York World. uur IN
Charles F.sk-v. connected with Ia. 70 D.
vertisins department OF the New N,."
World. also ono foster son. La, Is. ~
home. She nlso leaves two Sls'rrs VI -
Dolores Osborne. superintendent &c 80"
Children's Homo at New Eri%htun -.
and Mrs. William Helms, Of Los AZ
gcles. Cal!f
Funeral arrangements were iurom-
plcte and viii not b" nlHd. unt ~"
arrival Of her son and 'unu~r'o,. whn
ar" expected 10 arr'v" IN TINS ,n's
today
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
THE TRUTH ABOUT

Is the title Of a book which we have
published for free distribution TO every
ore Interested in oil. 1t contains valu-
able Information about buying oil
stocks: making money in oil: warn
ing: Mid Continent field; drilling opera
lions: oil Investments on a sound basis
wild cat as distinguished from fake
companies: some investments 10 avoid.
etc, etc. together with portfolio or
- actual photographic views OF the oil
business including deep and shallow
production in the MID Continent fields.
Anyone interested in oil should have
this information. Sent on request with
new revised map OF Kansas. Oklahoma
and Texas fields. Address: Curricr II
Ca. l5nS Rcpuhl!ca Bldg. Kansas City.
Mo mr-6-g
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
KIN Az OIL LEASE.

Slr buys five acres Texas field. Des-
diamond leases sold 75c now worth
>l".""0 per acre. Carter paid 13c per
acre and sold Cor $1,000 Per acre. Texas
Naiuh0w'S End NOW opening UP shows
#lnr sociological formation AZ proven
territory. Leases here may jump any
nci,, with first we'll coming in. It's
Speculation but the kind of speculation
;hat has made many small investors
ricn. Tho Fortuna oil 60. started IN
nv scvrra! men pooling $500 in leases
sold out recently for a million dollars.
II YOU don't understand lease business.
We viii gladly explain all details. Re
mit $40 for 1--WE acres. We send you
legal lease form ana nccp you in touch
with developments. Send name for free
map and full information. Rainbow's
End 60" Al Herskowitz Bldg Okla
homa city, Okla. mr-G-g
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
Forgive Mo If Spoke III of Your Name
Didn't Know It Was Ycurst

church. Will have charge Of the ScrNir"s.
Intcrment Will be mad" IN h"whataH
ohio. cemetery.
Thcdcccasrd was in h"r "igh'Y-SlNth
year of aEc, and is survived ~ five
dauEhtcrs and one son. Sh" was an ar-
tive member OF IN" Second Presbyterian
church. and h"r death came MS shock
Ia her large host of friends. rs Sh" Vas
we'll known Throughout the city.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06

tuurral services for Mrs. John cum
VINO died Thursday morning.
at her home. No &"2, Enl street, va!
rc held this afternoon at 80 o'clock.
Erv. j. l.. l.rIcuh"rgor. pastor Of the
Third Presbyterian church.. assisted 10y
Rev. II. l.. Moose. pastor OF the Wesley
". =. church. will have charge ~ tn"
services. Int"rmcut Will b" made IA
Mount Zion cemetery.
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
Hurgy Funeral.

Funeral services t"r Mrs. Sar,. \
BurEy, widow OF the late John Eur~y
who died Thursday afternoon followlrH
short Illness OF bronchitis. will hr
held Monday afternoon at | u'rloci =,
Powhatan. Ohio. Rev. l.. g. Ferris
pastor OF the Second rrcShyr ram
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06

FOR SAoE-TARMS
Stock or Dairy Far7n.

Contains 3pGA., two $rtS Of bIlIdU1E~.
one house II rooms. the other s; main
barn 55X57: oih"r STABLES. stock scales.
corn-crth. Erauary and wagon She'd com
hiucd; mobile shed. two Sl!0S: wash
house and hcn-hnuS" and spring -H"uS".
Land lays we'll. Plenty of water. spring
Of soft water at house: good wheat. corn
or tobacco ground: about all in 5luc
grass. land can hc divided in or .
tracts if wanted. Lays along old Ma
tioaaI pike. Il miles c..si Of Cambridge.
=. rnausr Ia mI,c money. W. l..
Hanna. Quaker cry. Route so. :. Ohio.
mT-j-k
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
WAETED-SALESMEN

! WANTED--uur side I.m, assortment Of
uIvrri!S!H.: FANS nr.Ig l'H'.Ntr" sales
! men 500. S"ou monthly. ,atnuI.~ l!Siit.
. ~, merchants Prospects Easy /" sell
! Season begun. iJhrTHl commissions.
! Fan Dept. k"mpcr Thomas co.. '.ncin-
nat. r-G-l;--"-y1
The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1920-03-06
wANTEI

WANTED-tolored men; 81 pants offer:
50 suit o ffcr; write for free samples
and styles. knickerbOckcr Tailoring
co.. Dept 664, Chicago. mr-6-g