davidaulloa/AmericanStories huggingface dataset:
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21
WOMAN Is DEFIANT
TO RULES OF ZION

ZION CITY, H., June 20.-Mrs
Sarah Johnson. charged with being
dressed immodestly. stood up in
court and defied the city OF Zion
today.
When you start buying my
clothes. then you can tell me what
% wear" she told Police Chief Theo-
dore Becker. who arrested her.
She was charged with wearing a
waist which had short sleeves. peek
abOO and low-necked.
Mrs. Johnson. who lives outside
the gates Of Zion, works in the lace
factory here. Her case was contin-
ued.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21
LEGION PLANS HAVING
SUMMER WATER SPORTS

CULVER. Ind. June 2o.-Water
sports will be a feature OF the sum
mer Of the INDIANA department OF
the American Legion at Culver Mil
itary academy. June % and IS. de-
parment commander L. r. Gignilhat
announced today that every one OF
the 341 American Legion posts of
the state IS expected 10 be repre-
scented.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21
SHOW BIG PROFITS IN
MANUFACTURE OF MILK

WASHINGTON. June 2O.-Profits
as huge as 80 percent are common
IN the manufacture Of creamery
butter canned or evaporated milk.
the federal trade commission re-
ported 20 congress today. The re-
port was based on a nationwide sur
vey OF milk products. Their con-
illusions reached in IL include:
High profits in the making OF
butter and canned milk caused
prices Of raw milk 70 soar. Many
manufacturers and distributors OF
butter and canned milk do a busi-
ness OF 100000 a year
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21
WILL RECEIVE BIDS
FOR STATE HIGHWAYS

INDIANAPOLIS. June 90. 80 The
state highway commission tomorrow
will receive proposals for the con-
struction Of 80 bridges and culverts
20 be built on seven OF the principal
highways Of the state. All but five
OF the bridges will be Of concrete.
the others Of steel and the total cost
will approximate S225.OOO. the de-
partment let Il be known.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21

40-inch Baronet Sport Satin in the broken stripe ef
fect-Turquoise ChamPagne-Rust Copenhagen
Blue Bird Silver.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21

36-inch Fancy Striped, Check
and Plaid Tafeta $3.50 and
$500 values at $l.29.
South Bend news-times. (South Bend, Ind.) 1913-1938, 1921-06-21
Pongee Silks

33-inch II Momme Japanese Natural Color Pongee.
! his is pure silk pongee with no rice powder.
$l.25 Value $50
33-inch Youfeng Pongee. made in China from pure silk
$100 Value-59c
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06
HALL ANAN MAKES EXHAUSTIVE ANALYSIS OF
WEST VIRGINIA'S new GROSS SALES MEASURE;
MOST OF RULINGS NECESSARILY ORIGINAL
Forms For Returns And Rules OF Procedure Included In
Statement-All Businesses Amounting To $4,000 Or
More During Year Must Make RetlTn-ReSut OF Study.

great degree of effort on the part
of the persons and firms subject to
the tax.
"Need Every Dollar"
In connection with the rulings, a
statement issued by Commissioner
Hallanan said that ''in view of the
fact that the state is facing over
whelming demands through good
roads, broadening of the education.
al system and state aid to local
schools, it will be the purpose OF
this Office TO bring into the treas
ury every dollar which the state is
justly entitled to.
Corporations in West Virginia
will receive direct from this office.
at an early date, copies of the act
and forms and instructions con-
corning the preparation of returns.
Individuals, partnerships and other
associations not organized as cor.
porations will receive such printed
matter at the hands OF either a
county officer or some person sta.
toned at the county seat of each
county. Notice of the time and
place of distribution will be given
at an early date"
First. in his rulings, the tax COM
missioner defines the words gross
income, when applied to whole
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06

Forms Tor returns and reason
able rules of procedure" in con-
formity with the act for the ascer-
tainment, assessment and collection
of the gross sales tax enacted by
the last legislature. have been pre-
scribed and were made public yes
terday by Walter S. Hallanan, state
tax commissioner.
The rules by the tax commission.
er were made following several
weeks of exhaustive study on the
part of attaches of the states tax
department. West Virginia is the
first state to enact a gross sales tax
bill and the rulings Of the commits
sioner are largely original.
Mr.. Hallanan has gone into the
question and promulgated the rules.
in order to anticipate any questions
and make any rules to permit adj
ministration of the law without any
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06

|saiers and iobbers, means the gross
difference between the cost and
selling price OF merchandise. with.
out any deductions for cost of car,
rying on the business, The words.
when used with reference 10 public
service and other corporations, in,
clude all income from discounts. in.
terest, exchange and ~ales of serv,
ices OF every characters, rentals,
dividends and all other receipts.
When the words are used with ref.
erence to individuals aud corpora.
tons include all of the income and
receipts derived from the business
or profession
Rulings In Brief Form
The rulings are as follows. in
brief form:
No return of any individual will
be accepted until verified by oath.
Any errors made by taxpayers will
be corrected and tax reassessed. In
any case deemed advisable, supple
mental returns Will be required.
Special findings will be made in any
case in which an undue hardship is
imposed. No particular system of
bookkeeping will be required How
ever. the business transacted must
be so recorded that each item set
forth in the return may be readily
verified by examination of books
and accounts.
Each person, co-partuership. MS.
ISOLATION and corporation doing a
business of more than $4,000 shall
make returns. Partnerships and as
sociations will be taxed as such.
Each person interested in such
partnership must file returns. Forms
for making returns will be furnish
ed by the state tax commissioner.
All persons whose business does
not amount to 100000 are exempt
from making returns. No return is
required of national banks.
Producers and manufacturers not
keeping their books on inventory
basis will show, as the value on
which the tax rate Is to apply, the
gross proceeds from sales of all
products produced or commodities
manufactured or prepared for sale
during the tax year.
Companies generating electricity
in the state are classified as manu-
facturers and are required to pay a
privilege tax based on the valne of
electricity manufactured regardless
of whether sold within or without
the state, or at wholesale or retail.
Sales In Original Packages
The exemptions of the proceeds
Of sales Of property sold by the i'm.
porter in the original package be-
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06

for sale, and who. as indicated to
such business, purchases and sells
other articles In connection with the
articles, substances or commodities,
manufactured compounded or pre-
pared for sale may, II he elects 80
to do, include the sale price OF ar
ticles so purchased and sold In this
gross, value on which his tax Ia iba-
sed on the privilege OF manufactur.
Ing, compromising and preparing ar
ticles, substances, or commodities
for sale
Any person engaged In selling
tangible property, other than at
wholesale. who as incidental to
such business, compounds or pre-
pares for sale and sells other ar
ticles, may include In his return Of
gross proceeds OF sales, the process
OF the sales OF such articles.
The privilege given to embrace in
n single schedule certain activities,
which are taxable under separate
schedules Is for the benefit of the
taxpayer and to enable him to.
avoid keeping complicated accounts
and burdensome details, and any,
one availing himself of the privil-
ege thereby valves all objections
to having the taxes assessed on the
return so made
Extension OF Time
The annual return must be made
and filed within 30 days from the
end OF the "tax year" For good
cause shown in any particular case
OF the tax commissioner may on ap-
plicatlon OF the taxpayer extend the
time for filing the annual return for
reasonable period In all cases In
which the taxpayer for any reason
cannot complete and file his annual
return within the time prescribed
by law, that Is, 30 days from the
close of the tax year, prompt ,ap-
pllcation within said 30 day period
should be made to the tax commits
sioner FOR an extension OF time.
Any such application must state
fully the reasons why the return
cannot be made within the period
prescribed by the act.
The quarterly return must be
made and filed within 30 days from
the end OF the period to be covered
by the return No extension In any
case will be granted for the fl!rS
Of quarterly returns.
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06
nmingled with
) in the state

IDatively unimport
n impossible to give
a H. last rule of Just what
constitutes. such a sale, a general
principle may be stated, which will
afford a comparatively safe guide
for the taxpayer. The act does not
discriminate against property Inn
ported; but taxes the proceeds of
sales of all property alike which is
subject to taxation, without re-
gard to the place of its origin.
Owing 10 the fact that sales are
made under a multitude of varying
circumstances, IL is not deemed
practicable, either from the stand.
point of the administrator Of the
law or the taxpayers making re-
turns. to attempt TO pass on each
sale that is not clearly classifiahle
either rs sale ut Wholesale" or
as n sale other than sale at
wholesale" For the purpose OF the
tax, line distinguishing sales at
wholesale from other sales has been
drawn rs follows; In order for
sale to be treated as sale nj
wholesale, first. the taxpayer must
be wholesaler or iohher and
must be known to the trade as
such; and, second, the merchandise
must be sold at wholesale prices in
wholesale trade.
inventory BY Wholesalers
In most cases, in order for whole
salers and jobhers to arrive at their
excess of gross proceeds of sales
over purchase price paid. It will be
necessary that an inventory, or It's
equivalent, of merchandise on hand
June 80. 1921. for sale. be made.
\ physical inventory is at all
times preferred. but where physical
inventory is impracticable on &C.
count of suspension OF business and
involving an extraordinary expendi-
ture of time and money to the tax
payer and an equivalent inventory
Is equally accurate, tho latter will
he acceptable.
An equivalent inventory Is an In
ventory of merchandise on hand as
set forth on the books of the tax
payer
As Inventories are in no way
necessary for the determination Of
gross sales (both cash and crediD
of retailers, such persons need not
take inventories annually for the
purpose of this tax.
Time For Filing Returns
The act authorizes the preparation
and filing of annual returns as of a
focal year ending either June 30 or
Demcber 81, and provides. If tax.
payers annual accounting period
closes on a date other than June 30
or December 81, he may, with the
assent of the tax commissioner.
make his annual return and pay the
tax for the year covering his ac-
counting period as shown by the
method Of keeping the books of his
business
All returns are required to be fl
ed within 80 days from the end OF
the period to be covered in the re-
turns.
Estimated returns are to be ac-
companied by remittances covering
the amounts of estimated taxes due
due the state
Annual returns are to be accom-
panied by remittanees covering the
amounts OF estimated taxes due the
state.
Annual returns are to be accom-
panied by remittances covering the
balances due the state, If any, over
and above the amounts RENTED
with quarterly or fractional returns.
Permission To Combine Activities
In One Schedule
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06

~ u IL AAAN - - AZ ~
One Of the few tires Of
which it may be said thar
they deliver economy
year in and year out and
tire after tire.
The U. S. Chain Treaa
gives sufficient Traction
on all ordinary road SUI
faces. 1t is probably tl-a
handsomest, and by eli
odds the most popul
Of the whole y. S, FaL.
Tire line.
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06
63I APPLY FOR
C.. NJ. T. CAMPS

Charleston, July 5.-There have
been 6S1 applications TO date for
the Citizens Training Camp at Camp
Knox, near Louisville, Ky, from
West Eirginians rs of these came
from kanawha county, which has D
percentage twice as large as any
other county in the state, accord.
ing to J. x. Anderson, who had
charge of the movement in Charles
ton. The applicants will know
their fate between July 10 and l..
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06
CLUB ENTERTAINED.

The HERS were charmingly en-
tertained Tuesday night by Miss
Emily Miller, at her home on North
Raleigh street.
Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-06

Subscribe for tno MhrrinaburG
Journal and pay rs cents every
two weeks
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03
LOCAL ITEMS.


Vias,s Nortia ami 1;,,hl.nn
Nnrganl4ft sunday ,,nrniu,, IN
alr'p iopont5 IN Eastern Nir.
gInIH
Miss Minnie Bostwick and
ilfs Goidie Per,ins returnrd
iAst saturday night from a ten
aaS UP 10 " ashIhEtpn, hnltl-
inoie ahd NorloIR
Howard Slcnp, WHO has been
,'''' y 'R Sml i,!, Fch'oi nt
n,ia n;,,i T. ~ , =, "v N"p
na,,, M spu,, III
III. oiI, ~. nv nv 49,, S,,.'''''V "''
''oN "''n ms parents
Nls7 Louise fiorsley left frl-
nny ino,hlhg ior haIti'nore,
n'g.9 snq VIZ spend several
%eeS5 M'lh her SISTER Mrs.
sidney Mullins left Monday
tyr IharIottcsvllle, where he rs
senior at the University Of
"'' '"'S yehr'
Mr. and Mrs. c. l.. Kelly, of
81 Charles, spent the week
end with Or. and Mrs. J w
Ne''l
Mr. nrt Atra w NJ Nt.i..t.
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03

burg. where he has been attend
Ing school ut V. P.I.
The United Daughters OF the
Confederacy local chapter will
meet with Mrs. G. c. Long next
Wednesday afternoon at $3.50
O'Clock.
Mrs.W. a. Baker, of the Gap.
Mrs. ltobt. ingle aud her httie
son, Bobby, OF Hazard, Ky.
spent a few days IN Joncsville
last week visiting relatives.
Mrs. Mary Pennington. of
Dryden, spent a few days in the
Gap last week visiting her Sis
ters, Mrs Charles Hamblrn and
Mrs Eukcr.
james Giliy spent last week
at Stonega visiting his aunt,
Mrs. J NJ Young
Mr.. aud Mrs /. u Jessee. of
Roanoke, hr- ia the Gap this
week visiting Mr.. Jtssee's
mother, Mrs +. Il lessee, near
the Southern station.
Miss Georgia Cox went 20
Bristol last FRIDAY aud had her
tonsiis rcmov a.
james knight, Of Emory
spent the Weekend III the Gap
with lrlendr.
The camping party cluprr-
oned by Mrs irvIue. who nave
been camping on thu iIoiston
river near kIngsport Tor two
weeks returning home last Sat
urday morning
Mrs = II Graham ana Miss
Grace Long chaieron-d party
OF young gIris ana boys on a
camping TRIP OF several days
near Tie head of the water
york;
Mrs II II Nan ana two chill
dren, OF Knoxville, and Mrs
W. NJ Drinkard, of Lynch
burg are visiting their parents,
MIR aud Mrs j NJ. Willis, M
the Gap
Miss Jenlimu Willis, who has
been spending some time IN
Lynchburg VISITING her sister.
Mrs w. NJ Drinkard, returned
10 her home III the Gap last
week
William Goodloe, who hns
been Attending school at N.P.I,
returned To his home ia the
Gap Tuesday Mn Perkins, uf
Blueiieli, accompanied linn
home TO spend a few days.
Mrs john Wamplernnd small
son, OF Norton, spent Tuesday
in the Gap with Mrs. ID \ Sar.
gent.
Miss Cilulys Watkins return
ed TO her home in Lyuchburg
last week after spending sever
al weeks ~ the Gap NTH her
sister, Mrs j j Kelly, Jr
w. II Nickels, Of Bristol.
spent Tuesday in the Clap.
Mrs. Chas Witt and lllle
daughter Nell, spent few
days in Norton last week where
Nell had her tonai!a removed.
MIR ana Mrs. AID. witt ana
four children aud Mrs. S. T..
Fleenor motored up To Stonega
| Friday night To attend tho mn.
steal given by Mrs Sally \
Bailey's pupils Floyd Winston
Witt, one of her little pupils
took part in the musical also
playing Two pieces and singing
two solos unusually we'll
one l-room house and lot for
$500 see W G Coutts. -adv.
Misses Bertha Shugart, Of
Bristol, Virginia Dclger, Buyne
Riddick Helen Martin and
Dorothy Spasford, of Bluefield,
are the attractive guests OF Miss
Beth Shugart this week
Mrs. G. y. knight and daugh.
ter, Miss Juliet, entertained with
a ten Tuesday afternoon com
plimentary To Mrs. knights
daughter, Mrs Palmer II. Ora.
ham, of New York City, who 10
spending the summer IN the
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03

Miss Nora Nourll, who has
been attending summer school
at the Rndford State Normal
returned 10 her home in the
Gap Saturday night
The Wonnu's Missionary So
cicty of the NJ t. Chnrch.
Suuth, VIII meet with Mrs } A.
liilmer Thursday afternoon at
8.3U
circle 80. 2of the Woman's
Auxiliary VIII meet with Mrs.
Marvin Kelly Thursday at 5
o'clock
Mr.. ana Mrs. ". y. Farms
worth returned last week from
an Overland trip To Bristol aud
other points IN Virginia aud
ltunctsee
Mr. and Mrs l. Y lessee left
Sunday morning for their home
10 linanukt after spendiug Soy
eral days IN tile Gap with Mr..
Jessec's mother and brothers.
Mr. and Mrs. j NJ. Trailer, Of
Corhin, Ky. spetiL Saturday in
No Gap consulting with X b
Nlcticckin, the architect. They
are planning To build a hand
some home III CorUin within a
slinrt time
Miss Louise Nlckels spent a
few days last week at Esser-
vile Visiting her aunt Mrs. Ru-
rus Wells
Miss Mildran Barron. dauph.
terof Mr. aud Mrs +. II Bar
ron, VINO has been III several
days with ST. Wins dance, is
improving
Mrs 9. Il Salyer aud little
sun, Connolly, lelt Sunday
morning for l}rlstol, Knoxville,
LnFuletle ami Jellico, where
thcy win spend IA month visit.
ing relatives and friends
Circle 80. Of the Woman's
Auxiliary OF tbs Presbyterian
church NNili meet win Mrs -. G..
Vote lhursduy afternoon at 3
. clock
Mrs. G. Y. Weems aud little
daughter, Dorothy, have been
SnnuItutr "a fa.v drya IN bristol
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03

III camp. y number of Stouega
boys applied for admission. but
toward seemed TO be the oDl,
lucky one to be accepted.
Misses Sara aud Rebecca
Guntner, of Appaiuchia, spent
few days in the Gap last week
visiting Miss Bess Gilmer. Last
Thursday afternoon Miss Bess
entertained Il number of her
young friends with picnic in
honor of her little guests.
w. q. Snapp, formerly with
the Central supply Company at
Andover, but now located at
Blnctield, spent few days last
week in the Gap on business.
MIR. and Mrs. O. L. Kilbourne
and children left Saturday
morning for Lynchburg, where
they viii join their brother-in-
law, III l.. Hughes, in an over
land trip To Richmond, Norfolk.
Ocean View aud other interest
ing Virginia points, to be gone
uhout. tN,,n ,ra,t-
Edward Goodloe, who was
operated on at the Johns Hop
Sins Hospital several week ago.
returned TO ms home in the Gap
iast Friday night Mrs. Guod-
Zoe went up there and returned
with nm
Misses lnele CHEEKY. Of Nor
Ton. aud Mabe! kilgore, ct
N'lh'nmsvllle, ono, ara The
guests 81 MISS Polly Kelly at
her nome IN the Gap this week
Clarence Bailey who sutyer
ed a severe stroke of apnondi.
citis several DAVIS non i sten,I
ny improving
Ray Fenner. onttielder for tho
Knoxville team of tho ApnnIn.
Ichia League. passed through
tho Gap Saturday enronto 10
Benhan, XIV. to play n gurn,.
mere sunday Mr. Fenner will
ne remembered as playing Win
t ! Neokee team IN the Coal'
l .,l ieugue Two yenrs ago and
n"Nr" among Vhe best ~ the
'o"e"''
Rev Paul Martin, of ,Jener.
son City Tenn arrived IN tia
Gap last week where he will
isuend a few lava .of Ms v.D.,
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03
Appalachia Epworth League

The young folks of the Up.
worth League at Appalachia
me. at the home Of Miss Katie
Brooks for their monthly bust
ness meeting on Monday, july
%. The following were present:
Misses Fannie Mullins, Eula
Mullins. Naomi Jones, Ruth
Leeta Daub, Bonnie Lyon, Ag-
nes Stickley, Katie Brooks and
Rachel Breeding. Lon Gibson,
Hugh Hutchins, Victor Daub-
Charles j. Roach, Earl Spriu.
kle, George Hobs, DIN and Lon
ME Sherwood, Carter Mcklnny
aud Edward Brooks.
The only trouble with indus.
"a. .
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03

The only trouble with indus
try is that it needs so be u lit.
le more industrious.
The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1921-08-03
Man Woman Marriage
You'll See Her as Woman Triumphant

tle maie Of cnye man fierce in her love.
the gorgeous Amazon ruling by Nlother Right
Crossville chronicle. [volume] (Crossville, Tenn.) 1894-current, 1921-01-05
PROPOSED SCHOOL BUILDING,

There Is now running in this paper
call for an election to be held, frf-
day, January 81, to determine if the
people of Crossville wish to build a
$4,000 public school building, AS is
usual in almost all elections there is
a diversity of opinion as to the wis.,
lom'of the proposed course
Some oppose it because they 'fesg
that $4,000 will not pay for such a
school builling as we need and for tne
strther reason that, as they clalr4s, if
$4,000 is voted for the school b,ill-
ing the town cannot vote sufficient
bonds t. improve our streets, 'rrhich
care in a most wretched state, They
'claim that the streets should have
first consideration and that the pres
en- school building can be used for a
few years longer,
Those who favor the sche 81 build
ing claim that the building now
being used is very dangeret S, the pu-
pills are very crowded, more rooms
and more teachers, are needed and
that the education and safety of the
children should receive first consid-
Grafton. They claim that with the
proposed nHoeSs the foundation can
be safely and economically laid for
at least $4,000 building, a few
rooms built and portion of the PIT
pills released from the crowded and
dangerous quarters they are now for
ced to occupy. They claim that after
few years additional rooms can DE
added and gradually all students can
be housed in the new building, more
teachers employed and better service
rendered the children while the pres
ent menace to,tficir lives will be re-
moved. They farther claim that ad-
ditional bonds: can be voted fer the
Improvement of our streets. Ali rec
ognize that both needs are verypres-
sing, but there Is difference of PIN
ion as to which is the worse ne eded.
AS some see the situation it rests
with the good women of our town
whether thespeeds of the children and
their proper protection shah have |
first consideration or if the streets |
are the more important. All admit |
that whatever way the majority of |
the women vote that way will the !
question go. NWe heard a citizen re-
mark recently that, ut rests entirely
with our women whether the chill
dren shall be protected or be sacri-
ficed for streets" That seems to be
the situation, briefly stated, and the
outcome will be watche with inter-
est.