davidaulloa/AmericanStories huggingface dataset:
The New York herald., 1921-11-25

The income tax law of 1918 made
no specific provision for the deduc
tion o. travelling mems expenses
from their gross income. True, il
provided for the deduction of "all or
dinary and necessary expenses" PAID
or incurred in carrying on any trade
or business; but the Treasury De
partment made narrow interpreta
tion OF the travelling mans case. II
held that he could deduct his rail
road ia rcs but not the cost of his
meals and lodging. This was based
on the ridiculous theory that, as a
man had to eat and sleep somewhere
these costs were personal, just as
they would have been if he were eat
ing and sleeping at home.
The injustice of the 1918 law ii
this respect was recognized by thu
present Congress in the tax bill
which President HARDING signed or
Wednesday. Section 214. dealing
with deductions allowed individuals
has been altered sc as to include re
lief for the travelling man. The new
phrases are indicated by italics In
the following extract:
"Tnat in computing net income
there shall be allowed as deduc-
tions:
"An the ordinary and necessary
expenses paid or incurred during the
taxable year in carrying on any trade
or business. including a reasonable
allowance for salaries or other COM
pensation for personal services actu-
ally rendered; travelling expenses
(including the entire amount er-
pended for meals and Iod1ing) avhae
away from homo 10, the pansuit OF a
trade or business" &c.
So the commercial traveller is al
last safe from such weird ruling
as the Treasury Department under
the Wilson Administration made in
the case of his hotel bills. He car
deduct not only his railroad fares
but all he spends on the road for his
food and rooms.
Thousands of New York commuters
will see rainbow of hope in these
italics. Isn't the -eommuter "away
from home in the pursuit of trade
or business? Then is he or she moi
entitled to deduct the cost of the com
mutation tickets and the luncheons'
When commuters in previous years
have tried to deduct these expenses
from their gross income they have
been sat upon by the Treasury De
partment, whose Income Ia,
Primer" decreed that moneys paid
for Communication tickets and lunch
cons were personal expenses.
But now that the jolly drummer
is protected from the greedy Treas
ury Department, doesn't the com
muter seem to share his seat in the
car OF happiness?
The New York herald., 1921-11-25

Major allowed his father. might
not be continued to him."
This negro slave was undoubtedly at
the battle of Savannah, and in order not
to waken in his or his followers bosoms
any incentive for freedom thev were
Kept in gross ignorance. The American
historian has muffied the sound of that
battle and credit bestowed upon men of
sable hue is evaporated as steam is
freed into the atmosphere.
A. A. ScHoMpuRe.
BRooKLYN, November "a.
The New York herald., 1921-11-25
1922 CHRISTMAS SEALS
ON SALE IN CITY TO-DAY
1900, 900 Offered to Help
tuberculosis Work.

Two million 1922 Christmas seals will
be put on sale to-day by the New York
City tuberculosis Association for dis
posal by December 25 i'm the annual
Christmas seal campaign. The New York
association covers Manhattan, The Bronx
and Staten Island. In Brooklyn the
tuberculosis committee of the Brooklyn
Bureau of Charities has charge of the
campaign. and in Queens the sale will be
handled by the Queens County Tuber-
culosis Association.
Eight nutrition classes for under
nourished children are being conducted
by the New York association, which
wants to put such classes in the twenty
nine tuberculosis clinics in the city.
The New York herald., 1921-11-25
Jenny Engel's Song.

To THE NEW YORK HERALD: May ]
ask Herbert S. Renton, whose reminis-
cences Of the old variety theatres which
you printed are delight to us oldsters,
to give your readers the words of Jenny
Engers song, There's boy In the
gallery" &c.?
He IL right in affirming that the va
riety theatre of our youth was quite as
free from vulgarity as the vaudeville
house of to-day. Il. A. M.
BROOKLYN. November "a.
The New York herald., 1921-11-25
PUBLIC LECTURES TONIGHT
MANHATTAN AND TIE BRONX.


"Trend Of the Times Arthur d. Rees. at
New Era Club, 274 East Broadway.
s'Thc book Of the Hour" Prof. J. G.. Carter
Troop, ut N. Y. r. L.. Woodstock Branch, 15g
East f6oth street, Tho Bronx.
South American Trade" Allen Walker. at
High School Of Commerce. sixty-fifth street.
"Government Reconstruction" Miss Jennie
M. Davis at Wadlcigh High School. 1i5th
od Robert e. wsyh
at Public School 81, Forty-second street. east
of Third avenue. Illustrated.
Chopin" Giuseppe a. Randegger. at Public
School &c. Eghty-eighth street. east Of First
avenue.
'The Situation in the Far East" Miss
Myran Louise Grant, AT Public School 1J. ,
is2d street and wadsworth avenue.
Peg o. Ny Heart" Miss Gladys Lott, at
Island avenue, City Island. A dramatic
reading OF the play.
"Yap and othor Islands Of the Pacific
Mrs. Lillian 8. Fisher. at Public School IS.
Anthony and fremont avenues. The Bronx.
Illustrated.
BROOKLYN. QUEENS AND RICHMOND.
Trend OF tho Times" Mrs. Mary L. Lease.
At Boys High School, Marcy and Putnam
Lincoln" Thomas MoTiernan. at Public
school n5, Van siolcn street, near Mock road.
''Thc Freedom Of the West" Mrs. Nova III.
HaIi streets. Jamaica, l.. I.
"Edward w. Box" svetozar I. Toniorofr, q
r. bIc School IS. Elm avenue and Fresh Pond
road Ridgewood Heights. l.. I.
Harrington, ct Public school oe. Rochaway
road aud Lincoln avenue. South Ogono
"canadinn Wonders" Frederick w. John-
son. at Public School 20 Heberton avenue,
Port Richmond Staten Island. illustrated.