davidaulloa/AmericanStories huggingface dataset:
Imperial Valley press., 1922-02-02
First Lessons In HoU To
Figure Your Income Tax
Press Presents Series of Articles by Internal Revenue Depart
ment Experts on Problems Which Perpex Ordinary
Man Regarding the Income Tax

loss may be claimed by the owner OF
a business truck injured or demolished
in collision, but not by the owner OF
a pleasure car.
Wash Sales"
Claims for deductions for losses
on what is known as "wash sales"
are expressly disallowed by the rev.
cnue act of 1921. In connection with
the sale or disposition Of stocks or
securities, no deduction will be allow
ed 'where it appears that within
thirty days before or after such sale
or disposition the taxpayer has ac-j
quired (other than by bequest or in
heritance) substantially Identical
property and the property so acquir-
ed is held by the taxpayer for any
period after such sale or other dis
position" ... l: - !,
Owners of stocks and bonds cannot
deduct from gross income amounts
claimed as losses on. account of the
shrinkage of value in such securities
through fluctuations in the market or
otherwise. The foregoing applies only
to owners and investors, and not to
dealers in securities, who, by means of.
the inventory, are given the benefit of
shrinkage in the securities in which
they deal.
Imperial Valley press., 1922-02-02
NO. 4
Income Tax Facts

In computing net income the tax
payer is permitted to deduct from
gross income certain deductions for
losses, bad debts, contributions, inter-
est, taxes, etc. Deductions for losses
include not only losses incurred in the
taxpayers trade or business, but losses
connected with any transaction zen
tered into for profit" or if arising
from fires, storms, shipwrecks, or
other casualty. Deductions for losses
are allowable only to the extent that
they are not compensated for by in
surance or otherwise.
Losses arising from the destruction
or damage to property acquired prior
10 March l, 1913, are to be computed
on the basis of the fair market price
orvalue as of that date, unless the
cost is less than such value, in which
case the loss is computed on the basis
of cost.
A new provision of the revenue act
of 1921 is that in exceptional cases,
and in order more clearly to reflect
income, the Commissioner of Internal
Revenue may permit the deduction Of
loss other than in the year in which
actually sustained. The taxpayer in
his return, or an amended return
may deduct loss only for the year
in which sustained. If he desires to
account for the loss as of another
period, he must attach to his return
for that year a request for consdera-
tlon of the case by the commissioner
together with complete statement of
the facts. Upon audit of the return
the commissioner will decide whether
the case is within the exception pro
vided by the statute. Allowance of
a deduction other than in the year in
which actually sustained is entirely
within the discretion of the commits
sioner and will apply only in excep-
tional cases.
Must Follow Statute
Claims for losses must conform
closely to the wording of the statute.
The loss must have been actually sus-
tanned during the year in which it is
claimed in the Taxpayers return
While taxpayer may feel certain
that property owned bv him is worth
less than the purchase price he is not
allowed a deduction until the loss is
made absolute by the sale or othe.
disposition Of the property. A loss
} sustained by taxpayer in the sale
of his residence, which at the time of
purchase was bought without in.en-
tion of selling, is not deductible
!, item, because it was not transaction
} "entered into for profit" For the
; same reason loss sustained in the
sale of an automobile purchased for
) personal use may not be deducted. A
Imperial Valley press., 1922-02-02
Imperial News Notes

IMPERIAL, Feb. 2-The Ameri-
can Legion and Auxiliary of Holdz-
kom Post 107, will present Cali A
Mistake" at the. Mission theater here
tonight. This is the first attempt Of
the local legion behind the footlights,
but from reports the play is to be a
scream.
Peter Shenas, former. owner of the
Boston Grill, whose place was des-
troyed by fire last September, will
open restaurant in San Diego the
latter part of this month. Mr., Shen-
as place of business here, was the
center Of the worst fire Imperial ever
experienced, and he lost everything in
the conflagration, even his insurance
papers. But undaunted by his turn
Of luck he is going to try it again,
and this time says he will prosper.
Chick Gaines, former second
sacker Of the Imperial base ball club
it is rumored, is receiving many flat
tering offers from various ball man
ayers throughout the country. His
latest offer coming from Radiant"
in the Coast league. Unless "Chick"
has picked up wonderfully in hitting
in the past two months he will not
stick long in fast company, is the
opinion voiced by many here.
Mr.. and Mrs. II. Garfield Miller
entertained at dinner on Monday eve
ming the Reverend and Mrs. George
Graft. After a splendid repast Miss
Joan Miller gave a recital at the
piano which was highly appreciated.
The absence of professional "boes"
in town, is due to the vigilance of
Chief of Police Dizney. When hobo
| calls at any residence for "eats" 1t is
the plan of the chief to have the ia
vored" housewife hand out ration
and then call the officer. -Four ar
rests were made in this manner, but
lately there has been decided alb
senco of the "boes" no doubt due to
the word spreading ahlong then ilk.
Imperial Valley press., 1922-02-02
REPRESENTATIVE ROBERTSON
DEFENDS "FLAfPER'
By LAWRENCE NJ. BENEDICT

United Press Staff Correspondent
WASHINGTON, Feb. 1.-Repre-
sentative Alice Robertson, Oklahoma,
only woman in congress, rose today
in vigorous defense Of the 'flapper.'
Miss Robertson admitted that the
1922 girl, with her knee skirt, low
necked dresses, rouge and "debu-
tante slouch" is open TO criticism, but
said:
"You can blame her mother"
"As the mothers flap, so flaps the
youngsters" Miss Robertson said.
"The modern mother is response
bic. She sets the pace and her
daughter follows. While mother is
flapping around at an afternoon tea
or at a reception or bridge game,
daughter goes out flapping in an
auto. It's only natural.
"Let the mothers stay at home.
Then they would find that their
daughters would come flapping home,
flap into an apron and spend their
out of school hours in thoroughly
wholesome way. But you can't eX-
pect a young girl to stay at home
and knit when her mother is out
playing cards.
"The wonder is the girl of today
is no worse than she is. There's no
check on her; she does as she
pleases."
Miss Robertson commends / h C
present day girls on their frankness.
There's a great difference" she
said, between innocence and assum-
ed prudery and the American girls,
although they are getting amazingly
frank, are not prudes."
Imperial Valley press., 1922-02-02
INCOME TAX IN NUTSHELL

WHO? Single persons who had
had net income of $1,000 or more,
or gross income of $4,000 or
more. Married couples who had
net income of $4,000 or more
or gross in come of $4,000 or
more.
WHEN? March Is, 1922, is final
date for filing returns and max
ing first payments.
WHERE? Collector of internal
revenue for the district in which
the person lives, or has his.
principal place of business.
HOW? Full directions on Form
1040A and Form 1910; also the
law and regulations.
WHAT? -Four per cent normal
tax on taxable income up to
$4,000 in excess of exemption.
Eight per cent normal tax on
balance of taxable income. Sur
tax from 1 per cent to 65 per
cent on net incomes over $4,000
for the year 1921.
Imperial Valley press., 1922-02-02
wAsHlNGTN. Feb. 2-Revival of

wAsHINGTQN, Feb. REVIVAL of
the old fashiondd river and harbor bill
was forecast today when Senator
Jones, Washington, announced begin
ming Of hearings before the Senate
commerce commission next week on a
bill authorizing several new river and
harbor improvement projects.
Among proposed new projects cover
cd by Jones bill are:
Noyo river, California, SIS 900; San
Diego harbor. California. S225,QO0.
Imperial Valley press., 1922-02-02
mo BOOZE TAX TO
RAISE BONUS.
United Press Leased wire

WASHINGTON, Feb. 2.--The ad-
minstration is strongly opposed to
any plan of 1eSalizing beer and wine
and taxing them to provide money
for a soldiers bonus, Secretary of the
Treasury Mello.i indicated before the
House Ways and Means committee
late today.
Such proposition, Mellon hintcd
would be promptly vetoed by Presi.
dent Harding should congress pass it.
Imperial Valley press., 1922-02-02

SACRAMENTO, Feb. 2-During the
last two weeks $4,92O,0 900 has been col
lccted in franchise tax. state treasur-
f." Friend w. Richardson announced
today. V.
According TO Richardson $93e00,000
will be collected in the ensuing week.
Imperial Valley press., 1922-02-02

Read the Imperial Valley Press
Glass Ads for your wants.
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
$l5OOOOOO SCHOOL BONDS VOTED
FOR ERECTION OF 4 BUILDINGS
NLUBBOCK IND. SCHOOL DIST,

tcnanco OF four school buildings in
the Lubbock Independent school
District. the amount Of ihc bonds
10 be spent IN building one High
School building and three ward
buildings
The parade on the main streets
Friday was one Of the most inn
pressive events the pupils Of the
Lubbock schools have participated
in. they having carried more Than
two dozen banners, rcnfing We
are counting on you, say y Win
Votes" and very comical one
drawn hy an amateur cartOonist,
showing the picture Of "a mule back
ing up on one side Of the placard,
and another picture Of the same
mule kicking up on the other SIDE,
with the inscription Don't run
Back or Kick Out. Back as up.
OF something Of the like that re-
ocivcd no little comment from the
hystandcrs
Little school children almost too
small 10 carry their banners tottled
along beside the larger ones, show
ing that they wanted 90 be recog-
nized and that they were expecting
some consideration from the voters
And that the voters Of the pre-
einct have heart. that they are
interested in the development Of
the children Of this district, that
they are Interested IN Lubbock, and
that they are willing 20 back up the
bonds az per the request OF the
children. and that they said IL with
votes" had ample proof when the
votes were counted, revealing the
fact that 900 votes were polled,
that seven hundred and ninety votes
were cast for the bonds while only
one hundred and five were east
against the bonds.
The children have been recognized
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
PUBLIC OPINION
++++++++++



Why is il that people will pay
their money and turn out in great
numbers. which Is alright, TO hear
lectures, but fail 90 come 20 hear
free lectures Of as great or greater
importance 10 them and the public
good? Why will they pay for IN
tertainment Of no real benefit and
fail, or refuse % hear free lectures
Of grave and vital Importance, de-
lvered By people Of great abilityY
For instance: Hon. d. G.. Bell,
n man Of much ability spoke at the
court house last Thursday on the
Farm Labor Union,' strictly a
farm and farm labor organization,
and on matters Of great interest to
that class and all Lubbock citizens,
and the speaking and time was
well advertised, yet only few
men were there and no women, al
though they should be equally in
terested. Il was an important, in.
teresting and timely lecture and
well delivered, bot TO Lubbock
shame and the farmers in particular,
but few took advantage OF the rare
opportunity.
Then again. on Saturday, Fritz
water, of Bonham, Natl, Pres. Of the
Farmers Labor Union" and Rev.
John L. Andrews, Of Dallas, spoke
70 rather small audience when
the court room should have been
famed full, for that speaking was
also well advertised and orally pro-
claimed while the sidewalks were
lined with men, women, farmers.
Mr.. Fitzwater is an able speaker,
presents facts clearly and makes
them easily understood. He GER
tainly is the right man in the right
place. Then Mr.. Andrews, who Is
one Of the richest, smoothest and
finest speakers | ever heard, held
the profound attention Of the aud
fence for another hour or more.
Surely there is not farmer IN
Lubbock County that would not
have enjoyed listening to these
great lecturers, laden with matters
Of so great Importance to the farm
ers and citizenship Of Lubbock Co,
yet how exceedingly strange u y
that so few took advantage Of the
rare and free opportunity and the
great intellectual feast. What IS
the matter? declare 70 you easy
going, careless farmers that seem
70 take no interest in the welfare
Of your families and matters 81 real
business and Of great Importance 70
yourself. except 70 work and pro-
duce while you 80 Il singie-handed
and allow every speculative organ
ization or combination % SKIN you
out Of what you produce, you have
yourself 70 blameN You have no
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
NOTICE on TRUsTEE.s ~

THE STATE OF TEXAS.
County OF Lubbock,
Whereas by virtue Of authority
vested IN me rs trustee, named and
appointed in certain deed of trust,
recorded IN Vol. IA, Page 29s, Lub-
book County Deed Of Trust Records,
executed and delivered 90 me on the
sth day Of April, 1920, by W. A.
Brisbn for better securing the pay
ment Of one certain prOmissOry
note for the sum Of $4,000, more
fully described in said deed OF trust.
payable 10 the order of +. B. Posey,
beneficiary, al Lubbock, Texas, and
transferred by said +. B. Posey 20
+. b. DugRan, by written transfer,
bearing 10 per cent per annum in
terest from date until paid, interest
due and payable annually as Il ac-
crues, providing failure 70 pay eth
or Of said notes. or any installment
u interest thereon when due, shall
at the option Of the holder thereof
may proceed 20 collect the same in
the same manner as If the full time
provided IN said note had expired
and also providing for the payment
II 10 per cent attorneys fees adj
ditional on the amount Of principal
and interest then due as attorneys
fees. II placed in the hands Of at
torney for collection; and
Whereas the said 7. b. Duggan
is the holder and owner Of said notes
and the said W. g. Brishin has made
default in the payment of said
$4,000 note above described. due
on the lst day Of April. 1921, and
the same is now past due and un-
paid. principal and interest and at
torney's fees, by reason thereof and
as provided for in said note and
in said deed Of trust, the said I. b.
Duggan has declared each Of said
notes and all Of said indebtedness
immediately due and mature, and
has heretofore so notified the said
W A. Brisbin in writing; and
Whereas said note is now past
due and unpaid, the principal, inter
est and attorneys fees; and
Whereas have been requested
by the said T. B. Duggan to enforce
said trust, ] will offer for sale be-
tween the legal hours thereof, to-
wit: Between the hours Of 10 A.
NJ. and 4 7. NJ. at public auction
10 the highest bidder on the first
Tuesday in May. A. d. 1922, (the
same being the End day Of said
month) az the Court House door in
the town Of Lubbock, Lubbock Coun.
", Texas. the following described
property, to-wit: Lot No. -Four (q
in Block No. One Hundred Six
G06l. in the Original Town of
Lubbock, Lubbock County, Texas,
according TO the official plat Of
said town. with all the rights, mem
bers and appurtenances thereto be-
longing.
Witness my hand this 7th day Of
April, A. ID. 1922.
W. s. POSEY,
ST Trustee
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

right TO squeal, grunt or grumble
while you will not try to help your
self.
This is an age Of organization,
enlightenment and demand, and
that's why we now have the Farm
Bloc" in the United States Senate
and Congress. The farmers were
nearly bankrupt and ruined, but
they are organizing and demanding
Justice and their rights in large CO.
operative bodies and it's bringing
results.
Organized capital has been in the
saddle with spurs on and bits in
our mouths and the reins in their
hand for many long years and they
have been demanding and getting
the legislation and all the fav0rs
too. They have been accomplishing
this by organization, cooperation
and demand. The farmers and
workers can do the same and in
the same way and certainly as
easily and effective for they con-
stitute about so per cent and why
haven't they as much right 10 or
ganizc and demand as bio business
as anybody else. They produce all,
pay all and support everything.
It's no trouble 10 those on our
backs 10 ride US singly, but it's
rather hard for them 10 straddle
a whole organization.
In union and cooperation there
is strength; in division or single
handed either there Is weakness
and failure.
T I ESTES
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
WEST TEXAS LEAGUE
GIVES 2 ATTENDANCE CUPS

Gordon W. Northern, President
Of the West Texas League is Of
fering this year two attendance
cups in the League. The League
has been divided into two groups,
andrn cup viii be given the club
having the best attendance on the
opening day from each group. Abi-
iene, San Angelo. Amarillo, and
Ranger composes one group; Luh-
book, Sweetwater. Stamford and
Clovis. the other.
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

and ample room will be given them
20 develop go far as schools are
concerned, and realizing as we all
Do that our town can never be
any larger. or any smaller, than Its
citizens. we have something 90 bee
proud of iu Che future pos Utilities
NJ Lubbock
We are going
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

"And a little child shall lead
them" but this time Be happened 90
be a whole host OF children that
showed the first signs 81 red hot
interest in the election for and
against issuing one hundred and
fifty thousand dollars worth %
bonds Tor the erection and main-
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

Blaskhul Standard Kafir Seed; abb
solutely pure. Grown especially for
seed. Improved seed from and in
Apected by Experiment Station; uni
form; no mixtures or hybrids; So per
hundred, reclesned, {. o. b. Pat Nix,
Sunny slope Farm, Lubbock, Texas.
li-6p
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

New members for last three weeks
in No. 3, 9i-ll4-lO0, total 3O5
in 81 days We start off Monday
with GA and expect TO pass the zoo
mark this week. Won't you join
this week. Elmo Wall. Seey. 15-i
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

J. T. Storey Of Littlefeld, employ
ed in the schools at that place, at
tended the Track Meet, and shook
hands with his many friends here
last week.
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
NOTICE

Having bought the Electric Home
Laundry, will appreciate your work. :
NV motto: GOOD SERVICE And
Satisfaction. Call our No. We
do the rest. c. W Wall. l5-tf
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
NO AID TAKEN
FOR LESS THAN
80 CENTS
OBSERVATION-DISCLOSURES

WANTED or 3 furnished
rooms for light housekeeping Phone
476. i5-1p
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

Have you joined Lubbock Mutual
Aid No. 3, Elmo Wall. Sect. l5-i
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

WANTED-Experienced steno-
grapher. Must be able TO take die
tation. Permanent position for the
right person. II afraid Of work,
don't apply. Apply by letter only,
10 c. Care Avalanche. l5-tf
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

FOR SALE-Two mules, & years
old: also wagon and harness at "A
bargain. See c. W Raney, 1923
on West 18th Street. ij-2p
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
WANTED

WANTED-To trade 2-horse wag
on for good hack or spring wagon. W.
S. Webb. ll-tf
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

FOR SALE-Two 1920 Model
Bucks in good shape, reasonable
terms to responsible parties. Phone
1876, Lubbock Buick Co. ll-tf
FOR SALE-Modern cottage, -four
rooms with bath, two lots and ga
rage. Four blocks from business
district. Easy terms. Call 3Ol. ST
FOR SALES Some 81 Volt Flee
trio appliances, have been used
some. in good shape. Can be seen
at Simpsons Electric Company.
1872
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

FOR SALE-At bargain three
bred gifts. Duroc Jerseys; also one
year old boar. Some good cotton
seed for planting. c. 4. Potts,
Route l. l5-2p
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18
Avalanche Classified Ads
Youon mk sales or purchase by IN


FOR SALE-Work stock, mules,
horses, and mares J. b. Newton.
Phone 9024-F2. 1873
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

FOR SALE-Or will trade for good
business in Lubbock, 800 acre good
we'll improved farm, room house,
good barns, etc. 3 miles Of Idalou,
good churches, schools, and good COM
nunity. Part cash or trade, bal
ance good terms. II interested
write. Large box No. /, Idalou,
Texas. Oft
The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1922-04-18

FOR SALE-75 head Of cows
and calves worth the money, terms
given responsible party, also one
Fordson size gang plow, at my
farm near Poscy j L. Benton.
Phone 9514-F4. 1872
Capital journal. (Salem, Or.) 1919-1980, 1922-07-29
NOTICE
We Cannot List Everything here. If what you ha
mind is not itemized come in any way We may ha,
YOU SAVE S SIS

$1,000 40-lb Cotton Mattress ...-~S $50
$1,000 25-lb Silk Floss Mattress - 9.75
$500 35-lb. Silk Floss Mattress . 1195
High Chairs with aluminium tray - ATS
vi Heaters ----.----------- 5.J5
Combination Writing Desk and Library Table,
made of select eastern oak. 48-inch top
specially priced at this sale . 2750
42-lnch golden oak Library Table ...-.-,,-. 1850
. 36-inch golden oak library table - S.75
Massive solid oak Writing Desk . $3.50
Willow Writing Desk ivory finish - 1875
Willow Arm Chairs .. 1850
Porch or office Rockers, fibre ivory enameled,
blue upholstering, priced at, each - CTS
Sea Grass Arm Chairs high quality, superior
workmanship, priced at .... 735
Felt covered Card Tables " 1896
Seller Kitchen cabinet, porcelain table top, flour
container, etc, priced at . $3.50
Heavy gray canvas porch swing. Steel frame
with excellent springs, priced at - 1895
Capital journal. (Salem, Or.) 1919-1980, 1922-07-29

Two-burner Oil Stoves with canopy top. 1875
Six holel mallable Steel Range, gray porcelain
and nickle trimmed. Double warmer,
Good six hole range, nicely trimmed, leg base
and good baker, priced at ....... $3.50
Six hole Estate" Range, white porcelain and
nlckle trimmed, sale price 1895
Olympic round air tight Heaters to go at -. 1495
Large coal Heaters, plain nickle trimmed, real
good serviceable heater, at - Pass
Look ahead few months and save many dol
lars by buying that heater at this sale.
CONGOLEUM
90c six-ft Congoeum m...S S go
LINOLEUM
Six-ft. Print .-...................... 80
eAAe' AiAstiu ---------- I10
100 Shopping Baskets, oNE-HALF PRICE.
Evening star., 1922-11-16
ARMY CRITIC ASKS
A|DOF PRESIDENT
Maj. Wheeler Nicholson, Who
Charged ''Prussianism,"
F.. Faces Discharge.
Ry the AsSOcia ted Press

BY the AsSocia ted Press
BOSTON, November l6.--Maj Nal
colin Wheeler Nicholson. critic of the
Regular Army. has lost his appeal
from the classification which makes
him subject to discharge. and has
sent petition to President Harding.
askirs for reversal OF the action.
The officer year ago declared, in a
letter to the President. that the Army
had been "Prussianized." and pub
lished pamphlet entitled THE Reg
ular Army-Reform 1t or Abolish it,"
In June he was tried by a court
martial at Camp Dix, N. j.. for viola
! tion Of the ninety sixth article of
war, was found guilty and reduced
fifty files.
subsequently he came before the
classification board at the lst Corps
area headquarters here on his re-
quest that he be taken out of class r
into which he had been transferred
from class a while on duty with the
Army of occupation at Coblenz. The
refusal of the board to change his
classification now becomes public for
| the first time
| In his petition to President Hard
i ing: which was in the mails TO-DAY.
.haJ. :" heeler-N Nicholson reviews the
! Iec"ros IN his case. asserts that Gen.
! terShlng and other officers have heen
preJudIced against him. and asks fhn I
! ne De retained in the service