davidaulloa/AmericanStories huggingface dataset:
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
OFFICE RULING
IS UPHELD
Rat PROBING to Be Regarded as Cap
itsI Expenditure in Reference
to Income Tax.

The recent office ruling holding that
expenses incurred in rat prooting
buildings are to be treated as capital
expenditures and are not to be de-
Quoted as business expenses has been
upheld In a recent decision given by
the commissioner of intenal revenue.
The Pensacola Chamber of Commerce
has been so advised by a letter re-
ceived from Congressman John Henry
Smithwick from Washington.
The local chamber had requested
the commissioner to suspend this par
ticular ruling, contending that it was
unfair to those undergoing the ex-
penses of rat proofing.
The commissioner holds that for in
come tax purposes the individual cor
poration required to rat-proof is in
the same position as if the building
requirements of their respective To-
cality, at the time of the erection of
such buildings, required the rat proof
construction.
After a careful consideration of the
bureaus ruling requiring the cost of
rat proofing buildings to be counted
as capital expenses and to be added
to the cost of the property rather than
deducted as a business expense, the
commissioner says that the ruling
must be sustained.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
DIETETICS CLASS
is IN TWO PARTS

The class in dietetics or nutrition
formed last Tuesday atsthe Pensacola
high school had such a large member
ship that it was decided to better ia :
cilitate the work by dividing the class
into two.
one for nurses, practical or profes
-sional, will be held on Tuesday after
noon of each week and a class for
housewives each Thursday. Both
classes will be held at the Pensaco
high school building where the best
equipment is available, from to 6
o'clock.
Because Of the division in the class
there Is room for a few more mem
bers in each. Those desiring to enter
the class should make application al
once to Miss Beth Walton as the class
will be closed as soon as the limited
number is reached
The classes are in charge of Miss
Walton and are conducted under the
supervision of the Vocational Educa
tional Extension work of the Unive,-
slty of Florida. The course of instruc
ton offered is designed especially to
be useful to nurses and mothers OF
families.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23

MY stomach has been SO filled with
gas for the last three years that felt
I could pretty nearly supply our town.
I also had frequent pains in right side
in region of the appendix. Doctors
didn't help much. One day my neigh
Dor told me about what Mayr's Won
derful Remedy had done for him and
I got bottle of our druggist. can say
that IL will do all and more than you
claim for it." 1t is a simple, harmless
preparation that removes the catarrhal
mucous from the intestinal tract and
allays the inflammation which causes
practically all stomach. liver and in
festival ailments. including appended
tbs. One dose will convince or money
refunded
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
SERVICE WORKER
TO SPEAK HERE
Social Service Worker viii Discuss
With Pensacola Women Con-
structive Use of Their
Leisure Time.

Mrs Eva w. White arrives in Pen
sacola Thursday, Jan. 81, from Ma
tional Community Service headquar-
tiers by request of the local Commun-
ity service organization.
On Thursday afternoon Mrs. White
will address the women of Pensacola
at Red Cross headquarters and during
her stay will also speak before the
Good Government league. Woman's
club, Kiwanis club and other organi-
cations.
Mrs. White, who is called "the Jane
Adams of New England" is a social
service worker of recognized ability.
She Is head of the Peabody house in
Boston, a member of the federal COM
mission on living conditions and is
former state supervisor of industrial
education in Massachusetts,
Mrs. White will discuss with Pensa-
cola women, "The Constructive Use of
Leisure Time" primarily a subject
deep and broad enough to reach into
many channels. Anyone interested in
social welfare work or lettering COM
munity conditions, is invited to hear
Mrs. White during her stay in the city
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
CHECKS
ARE UNCLAIMED
War Risk Bureau Asks Local A. r. C.
Chapter to Locate Hazel
McCuIIaugh.

The local chapter, American Red
Cross, is DESTROYS Of locating Hazel
McCullaugh, formerly. of Pensacola
that her proper address may be sent
to Washington for checks issued from
the bureau of war risk insurance
which have been returned unclaimed
The following request has been re-
ceived by the secretary of the local
chapter:
Checks addressed to Hazel McCul-
laugh, formerly of Pensacola, have
been returned to the bureau of war
risk insurance unclaimed. May we
ask that you endeavor to secure her
correct address in order that we may
forward same from Washington?
Thanking you for the favor, we are,
KATHRYN JESSEN,
Acting Case Correspondent"
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
JONES RELEASED
FROM CUSTODY

ossie Jones. negro. was ordered re-
leased from custody in the county Jail
yesterday following a decision rem
dered by Judge Will l.. Johnson in a
preliminary hearing held during the
day. Jones was held on a charge of
murder in connection with the shoot
ing of his wife several weeks ago. The
negro was held on the charge by a
verdict of the coroners jury.
Witnesses summoned before the
court yesterday could not testify that
Jones did the shooting and the negro
was ordered released. No eye wit
nesses were present at the time of
the shooting other than small boy,
who was in bed. He stated to the
court that when he heard the shots
fired that he hid under the cover of
the bed and did not recognize who
fired the fatal shot.
After being shot the woman ran
from her house and fell in the street
in front of the house. She was dead
when assistance arrived. Witnesses
stated that they saw a man leap the
fence following the shooting but
could not say positively that 1t was
Jones.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
SON PAYS FINE
FOR GUN PLAY
Leading Man Is Chief Witness Against
Bill Hart lnnitator in Wild
West Scene.



JAG Son paid So and n war tax cost
of $3.50 to the city court yesterday
morning for giving an imitation Of
William $. Hart In a wild west scene
mt Palafox and Garden streets early
Friday morning. No rain checks were
issued n
He was arraigned before the court
on charge OF threatening with a
gun, chief witness against him being
Sid Fried. who, 1t Is said. tarried upon
the scene OF action scarcely long
enough TO observe the details. The
warrant was made out by Mr.. Fried.
Constable Mike Murphy placed Mr..
Son under arrest yesterday afternoon,
also charging him with threatening
with a pistol.
The drama was exhibited following
an argument said to have started be-
tween the two men in one of the
banks Friday morning about 10
o'clock. The men separated, accord
Ing TO information given out at the
police station, and met a few minutes
later on Palafox and Garden.
Mr.. Son. 1t was stated, thought that
Mr.. Fried was aiming a gun at him
when the latter put his hand In his
coat pocket. Mr.. Son. II was said,
then drew a pistol from his pocket
and when Mr.. Fried observed the ac-
ton he left the scene preciptately
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
KEHOE WINS SUPREME
COURT DECISION

The court has affirmed in part and
reversed In part the decree of the
circuit court for Walton county in the
case OF Anna Raborn, appellant, vs..
John ID. Raborn, appellee. The opin-
ion is per curiam. Attorneys: $. X.
ellis OF DeFuniak Springs for APP
pellant; Walter Kehoe of Pensacola
for appellee. This was n divorce suit
and the court affirms the decree of
divorce and the decree as to allowance
for support OF two children committed
20 her care is also affirmed. But the
decree denying alimony is reversed
and the matter OF appropriate provi-
sion for the support of the appellant
liz reserved 10 the lower court for
proper action, should the circum-
stances OF the case warrant 1t.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
DISTRICT FIELD
AGENT Is HERE
Says Escambia County VIII Be Eighth
in State to Organize Farm
Bureau.

II. G. Clayton, district field agent
for north and west Florida after a
two days stay in Pensacola, goes to
Milton this morning where he viii
stop en- route to Gainesville. Mr..
Clayton is returning from Bir7ning-
ham where ne attended a recent meet
ing of agricultural workers and dis
trict agents representing six of the
southern states, Florida, Alabama,
Georgia, Mississippi, Souh Carolina
and Tennessee.
Mr.. Clayton said that he was much
gratified to see the progress made in
the organization of the agricultural
life of Escambia county with j. Lee
Smith, field agent, and Miss, Margaret
Cobb, home demonstration agent.
Escambia will be the eighth county
in the state to organize a farm bu-
beau. Mr.. Clayton said, and he hoped
that the organization to be formed at
the meeting Tuesday morning, Feb. 1,
would be strong and working one.
These bureaus are being newly formed
throughout the southern states and by
the latter part of February twelve
are expected to have perfected organ
izatfon in Florida.
The county bureaus are represented
in a state bureau and in turn by a
national bureau. This makes1a strong
organization that puts farming and
agricultural development on a bust
ness basis. It's purpose is to build up
every city and section represented in
1t, through developing agricultural re-
= II
ness interests together in a way that
will be mutually beneficial &
At the organization meeting OF Es-
cambia's bureau are expected to be
present j. w. Coverdale, secretary of
the national farm bureau association
and L. M. Rhoades, president of the
temporary state farm bureau organi-
cation in Florida
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
BOYS! GIRLS!
WIN A PRIZE

Fifty dollars $4,000 will be paid
by The Journal for the best Essays,
written by boys and girls under 20
years of age. In tomorrow's issue Of
The Journal will be page contain
ing 26 advertisements, all of them
well and favorably known to the peo-
pie of Pensacola and vicinity. To win
a prize you must write a story telling
why the firms advertising on this
special page should be patronized.
Watch for tomorrow's paper Get
busy, show your capabilities along
literary lines.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
MEET
FIFTH SUNDAY
Pensacola Bay Association 20 Meet at
East Hin Church January 80.

The Pensacola Bay Baptist associa-
ton will hold it's fifth Sunday meeting
at the East Hill Baptist church next
Sunday, January 80, beginning at 10
o'clock in the morning.
The program committee composed of
Mrs. George w. Marble. L. w. Hardy
and John McNair has arranged the fol-
lowing schedule for the day:
Devotional exercises-10 to 1915 a. m.
Organization-10:15 to 1890.
Does the B. Y. p. U. fill the demand
for wholesome pleasure in the lives of
young people?'-Miss Elizabeth Penn.
How to Keep the Sunday School
Through the Preaching Service"-J. 8.
Satchwill.
'Inspirational Address. D. Wilks.
Adjourn for dinner-12 o'clock.
w. NJ. u. program-Mrs. G. w. Mar
BILE. president of organization-1:30 to
$3.50 p. m.
Business session.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
CATHOLIC MISSION
OPENS TO-DAY

A two-weeks' mission opens at st.
Josephs Catholic church this morning
with Fathers Andrews and Daniel of
the Order of Friars Minor of St. Fran
els to be present. These reverend faith
ers are from the province of st. John
the Baptist, Cincinnati.
Services win be held each morning at
o'clock and s o'clock, and also at 1880
each evening during the entire two
weeks of the mission. All are cordially
invited, and ushers will see that all Wis
itors are seated. st. Joseph's church is
large enough to accommodate all who
may wish to attend. Catholics and non
Catholics win be welcomed.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
WHARF IS
UNDER QUARANTINE
Public Health Service Decides Against
Lifting Restrictions.

Major Ralph N. Greene, of the State
Board of Health, yesterday received a
telegram from the U. S. Public Health
Service at Washington stating that al
though it first appeared that quarantine
restrictions as to Palafox wharf might
be justifably lifted. later developments
in Pensacola had made it necessary that
the quarantine be continued.
DIR. Greene said that the state board
had gone into the matter very thorough
ly with all the correspondence and had
decided that out of justice to the other
Florida ports it would be necessary to
continue the restrictions until the wharf
is rat-proofed.
In discussing the situation here, DR..
Greene said that the winter months are
always quiet as far as plague is con-
cerned, but that if rats become infected
the disease will be viru1ent when warm
weather comes.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
CONTRACT AWARDED
FOR HIGH SCHOOL
Chattanooga FIRMS Bid lis Accepted
at $269, to Be
Completed in II Months.

The McDervitt- Fleming Construc-
ton company of Chattanooga, bidding
$269. 490, was awarded the contract for
the building of the new Pensacola
high school yesterday by the board of
public instruction and trustees of
special school tax district No. 16. A
special meeting was held to receive
bids for the construction of the build
ing. The contract calls for the COM
pletion of the building within IL
months time. Building is to be begun
at the earliest possible date.
The new high school will be built
on the east side of Lee square at the
top of the hill on n. Palafox-st. 1t
Is hoped that an athletic field may
also be acquired in connection with
the school grounds
Eight bids were received for the
construction of the building. The
lowest bid by local firm was made
by the Turner Construction company,
$277,S40, which called for 55 days
more of building time than that of the
accepted bid. Other bids were:
Southern Construction company of
Pensacola, with whom was associated
T. H. Wainwright. s2ss, 9ss.23.
Hancock Brothers of Mobile, 1884,
245.
Algernon Blair, Montgomery, $780,
666.
S. L. Fulghum company of Pensa-
cola, $2S3,534.
King Lumber company of Char
lottesville, Va, $4,000.
Southern Ferro- Construction COM
pany of Atlanta, Ga, $296,764.
The new high school will be one
of the most modern school buildings
in the south. 1t will have the latest
improved systems of lighting, heat
ing and ventilation. The building will
be three stories and built. of gray
pressed brick with stone and terra
Gotta trimmings. The most modern of
electric fixtures will be- installed
About 35 rooms are provided for with
a large auditorium with seating ca
pacity of 1900. The building is ex-
pected to be ready for the opening of
the second term of the next school
year.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
MONEY AND EXCHANGE.

NEW YORK, Jan. 22.-Prime mer-
camille paper. 71-2@S per cent. Elk.
change. itreguiar3 Sterling. Soda,
bills, 3.72; demand. 3.77; cables
3.77 "a.
Francs-Demand, 6is4; cabels,. SIS
Belgian francs-Demand, IT'S; ca
bles, TIT.
Guilders-Demand, 3s.15; cables
1926.
Ldre-Demand, s.57; cables, $50.
Marks-Demand, 1.65; cables, 1.s6.
Greece-750.
Argentine-35.0 90.
Montreal. IL per cent discount.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
FIG CITY TO HAVE
SOCIAL ENTERTAINMENT

The Community Pleasure club of
Fig City will give a box social and en-
tertainment Thursday evening, Janu-
airy 81, at the Fig City hall Every
one is invited and will be welcomed.
Ladies attending are requested to
bring a box of lunch.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
SAILING RACES TO
BE HELD TO-DAY

Class c and class B shippers OF the
Pensacola Yacht club will race today.
The race for class c shippers viii begin
at $3.50 o'clock this morning and for
class B shippers at $3.50 O'Clock this af-
ternoon.
The races are held directly off Pala-
fox wharf. The sport has proved in
teresting to a number of the tourists
spending the winter in the city some
of whom are present at nearly every
race.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
CARD OF THANKS.

] wish to thank all the railroad men,
and especially the l.. & N shop men,
for their kindness, assistance. and the
beautiful floral design for my late hus-
band, N. McKinzie Oerting, May the
hand that rules the universe extend its
greatest blessing to you all is my sim
cere wish.
FL MRS. N. MCKENZIE oERTING.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
JACKSONVILLE

JACKSONVILLE, Jan. 22.-Turpen-
tine unchanged sales none. Receipts
SAC; shipments 222; stock $3.50.
Rosin unchanged; sales none. Re-
ceipts 1886; shipments Is: stock 16s,-
215. Quote, all grades, s1130.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
DELEGATES RETURN
FROM WASHINGTON

w. A Ray returned to the city yes
terday afternoon from Washington,
where he attended as a representative
from the local Chamber of commerce
the convention of the Mississippi VAL
ley association. also the Atlantic
States association meeting. Mr.. Ray
will make a report OF the convention
to the Chamber Of commerce some
time this week
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
REV. MIR. RYAN AT
FIRST BAPTIST

Rev. Mr.. Ryan, of Illinois, spending
the winter in Pensacola, will fill the
pulpit at the First Baptist church this
morning. Last Sunday Rev. Mr.. Ryan
addressed the congregation of the East
Hill Baptist church.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23
SAVANNAH.

SAVANNAH. Jan. 22.-Turpentine
quiet at s21ac; no sales. Receipts
1856; shipments 579; stock 1870.
Rosin quiet, no sales. Receipts $50;
shipments 4o6; stock s4.oo7. Quote,
all grades, s11.00.
The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-01-23

PENSACOLA.

Receipts: Spirits, 1879: rosin, 713.
Shipments: Spirits, SOL; rosin. O..
Stocks: Spirits, Ills; rosin. 3d..
$685.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1921-03-07
CONSOLIDATION BILL UP
In First Night Session House Due 70.
Scene of Real Battle

Scene of Real Battle.
In the first night session of the
winter the house will tonight open the
fight on the administration bill for
consolidation of the agricultural and
livestock departments. The bill was
made a special order under an an
nouncement by the rules committee
which overrode the house revision
committee and advanced the measure
for special hearing.
Drafted by Special Committee.
The consolidation bill was intro
duced by the house state affairs COM
mittee after it had been drafted by
a special committee named by Gov
ernor Allen.
Trainers of the consolidation bill are
said to have sought the special hearing
tonight because of inability to induce
their supporters to remain in the city
until the close of the session.
Neither the agricultural nor live
stock organizations have approved the
bill now before the legislature. In
fact both departments feel that the
measure throws them into the politi-
cal arena where they must make bien-
NAL campaigns for existence.
A hard fight is anticipated In ad-
ministration efforts to secure passage
of the present bill. The consolidation
plan was urged in Governor Aliens
message to the legislature. None OF
the organizations affected have op-
posed a consolidation, altho there has
been severe criticism to any policy
which would make the boards political
anpOinteeS
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1921-03-07
BRITISH WIN IRISH BATTLE
Two Sim Fein Killed and Three Taken
Limerick Officers Are Slain

Dublin, March 1.-Two Sim Fefners
were killed and three captured in a
running fight with crown forces today.
The Sim Feiners were surprised while
preparing an ambush. Arms and some
ammunition were captured.
George Clancy, mayor of Limerick,
was shot and killed at his home in that
city early this morning and his wife
was seriously wounded. At about the
same time, Michael O'Callahan. for ner
mayor of the city, was also killed at
his residence.
Belfast, March Bands of mon
shot George Clancy, mayor of Linn
erick, and Michael O'Callaghan, a for
mer mayor of that city, in cold blood
while they were lying IN their beds
Mrs. Clancy, while endeavoring to pro-
tect her husband, was shot in one OF
her arms. Limerick is intensely ex-
cited over the shootings, which are
popularly interpreted as reprisals foI
the assassination of Brigadier General
Cummings. who was killed at C1on-
banin on Saturday.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1921-03-07
.S0vIETLEADERS
RUN FOR SAFETY
TrOtzky and Lenine Prepare to
Leave Moscow.
Anti-BOlshevik Forces Adyanc.
ing From PetrOgrad.
SOVIET LEADERS TERRIFIED
Warships From KrOnstadt Join
in Big Revolt.
Red Forces Prepare for Attack
on Petrograd Now.

Paris. March Leon Trotzky, min
lister of war, and Nikolai Lenine. Boil
shevik premier, are preparing for
flight, says a Reval dispatch to the
Matin. Anti-Bolsheviki contingents are
within thirty miles of their headquar-
ters at Gatchina, southwest of Petro-
grad.
Bolsheviki forces have been driven
out of Oranienbaum, town on the
southern shore of the gulf of Finland,
nineteen miles west of Petrograd, by
naval units from Kronstadt, says a dis
patch from Viborg. Warships have
gone up the Neva river and landed
sailors in Petrograd. where a garrison
split, part joining the revolutionaries
and the rest retreating toward Cat
china. Soviet leaders are terrified.
Anti-Bolsheviki Leader Antonoff, at
the head of fifty thousand armed
peasants, is declared to be in control
of the governments of Voronezh and
Tambov in southern Russia, and it is
said that this fact makes it impossible
to revictual the northern sections of
the country
Red Leaders in Flight.
! Foreign office advices said the
Krasnaya Gorka garrison. one of the
important strategic centers near Pet
rograd, had gone over to the white
forces.
Gregory zinoyoff and Commissioner
Malinin were said to have been i'm
prisoned with other soviet officials
i-captured in the first rush of mutinous
| soldiers at Kronstadt.
1t was reported that Boris Litvinoff,
trade commissioner for the Bolsheviki,
made a sensational escape in a Red
| battleship whose crew remained loyal.
| He was said to have taken with him
all the Bolshevik funds collected at
| Reval.
Kronstadt Held by Rebels.
Helsingfors. March All classes
| of citizens of Kronstadt, the great Rus
| sian naval base near Petrograd, have
united in the uprising against the So
Wet government. says a dispatch to
the Russian Union agency here.
Organization of a revolutionary
committee which later became the
provisional government was carried
out without participation of political
parties and it's members were selected
| almost exclusively from seamen and
workmen having no political affilia-
| tions. The provisional government
has published a program, the agency
| announced the essence of which is
| a demand for Immediate convention
of a constituent assembly and the res
toration of trade between individuals
| Downfall Is Denied.
| London, March 7-Bolshevik troops
| were reported concentrating in Mos
| COW today for q. dash on Petrograd
now in the hands of revolutionists
A private telegram received here
| announcing the fall of the soviet gov
ernment was discredited by the usua
| Moscow wireless, indicating Lenine
and other leaders were still in con.
| troll.
| Soviet Russia Is enduring an up-
rising" the official Moscow wireless
said. General Kosilovsky is follow.
ing in the footsteps of Kolchak, et
| cetera.
THE fuel crisis has complicated the
food situation but the conspirator.
will fail in this rs In former at
temptS"