davidaulloa/AmericanStories huggingface dataset:
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
SALEM RUNS BEHIND IN
SUNDAY SCHOOL CONTEST

Corvallis, Or. April I2.--AlI
records in Sunday school attend
ar1ce in Corvallis and possibly In
Oregon were broken Sunday when
the secretary at the First Meth
odist church school reported 7e0
present. The school has been
pushing steadily toward the TOO
mark since the first Of the year
and there was great rejoicing over
Sundays report, but no one talked
0f quitting because the goal had
been reached. The contest with
Salem does not close till next Sun
day and after proving to the capi-
tai city that Corvallis has the
largest Methodist Sunday school
In the state the local school Isl
thinking OF setting its goal at SOC
and going after IT.
The average attendance per-
Sunday since this contest was
started is as follows: Corvallis
KS2, Salem 54s.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
supreme court
DECIDES 8 CASES

The Supreme court disposed Of
eight cases on the docket in deci-
sions handed down this morning
as follows:
State VS.. Joseph Laundy, ap-
pelIant; appeal from Multnomah
county; petition for rehearing de-
MED by Justice Harris
Ida v. Roberts formerly Ida La
bowitch VS.. Sarah Cohn, appellant
appeal from Multnomah county:
suit 10 recover damages for slleg-
ed alienation of affections Of plain
tiff's husband. Opinion by Justice
Brown. Judge George w. Staple
ton affirmed.
s. M. Endicott vs.. N. Digerness,
appellant; appeal from Marion
county; suit involving ownership
Of personal property consisting Of
sawmiIl machinery and tools. OPP
inion by Justice Bean Judge
George G. Bingham reversed.
Myrtle Point Mill and Lumber
company VS.. w. E. Pike. appellant
appeal from Coos county; action
to recover on subscription to cap
ital stock OF a corporation. opin-
ion by Chief Justice Burnett.
Judge John s. Coke affirmed.
Arthur Branch VS.. L. S. Lam
bert, administrator Of estate Of
Nicholas Lambert, appellant; ap-
peal from Marion county; appeal
from judgement obtained by plain
tiff action being based upon two
claims presented to administrator
and rejected by him. Opinion by
Justice Mccourt. Judge Percy R.
Kelley reversed and case remand
ed.
Petition for rehearing denied in
Dean VS.. Cole.
Appeal dismissed in Kincaid VS..
Rickel.
Reargument ordered in State
VS.. Elwell.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
New Corporations.

The Hunt Club Stables. Inc, Of
Portland, capitalized at $4,000
filed articles Of Incorporation
with the state corporation depart
ment here Monday. The incor-
poratOrs are Fald A. Martin, os-
wald and A. L. Grutze.
Other corporations filing arti-
cies we're:
Mangold a Strauss Manufactur-
ing company. Portland; $4,000:
Fl. Mang0ld. Lee Strauss and
Leon W. Behrman.
Cloyerdale Hotel company,
Cloyerdale. TilIamook county,
SIS, 200: Fred Mietzke, II. T..
Bolts and George P. winslow.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
IlTesIey


Laveeley, Or, April 12.-Wm-
Meier ia planting out twelve acres
OF prunes this spring
Mrs. ]. Cook spent Thursday In
Salem with friends.
Miss Lorena Zielke was . week
end guest Of Miss Eva Christ
Miss Elsie Wilson returned re-
Gently from Portland.
Mr.. and Mrs. w. 7. Ramsden
and grandson, Robert, visited at
the home OF Mr. and Mrs l. y.
CIymer. Sunday.
Mrs. o. W Carter spent last
week with friends in Portland.
Mr.. and Mrs. c. c. Sharpe have
moved on their farm for spring
work. He is now planting out
Strawberries.
Elmer Carter is sick with q
severe sore throat, but 10 on the
mend.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
EPISCOPAL CHURCH FUND
FOR BUILDING GROWING

The building fund OF the Epis-
copal church, which is now being
solicited, is growing and 1t is
hoped that May l may see the
work actually started. The plan
calls for new church and rectory
and the remodeling OF the pres
ent church into a parish house for
the social work Of the parish.
The old rectory is for sale to be
moved off the property and the
yestry will be ready to receive bids
for 1t at any time.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
SENATORS WILL
PLAY WOODBURY.
ON EASTER DAY

Using practically the same line
up used last Sunday I'm the game
with North Pacific Dental college,
Manager Jack Hayes expects q
hard battle with the WOodburn
team which the Senators viii meet
here Easter.
Wo0dburn promises 10 have a
strong team for the game and win
undoubtedly bring a bunch Of
rooterS. for IL there Is one thing
thar the Woodburn men would
like to see more than a defeated
Ealem teams the Salem team
defeated twice-which never hap
pens.
The game itself will mark the
grand opening Of the baseball sea
son here, the contest with the
dentists being more or less OF q
chance for the Senators to find
themselves and to get settled In
their positions. The remarkable
thing about the game last Sunday.
that 1t was played without an er-
rcr on the part OF the Senators,
which accounts for their winning.
The way spec" Keene worked
on the toothpullers bids fair to
make him the Babe Ruth" OF the
Willamette valley. for he got two
homers off Quisenberry who sings
nasty curve.
The lineup for Easter will be:
McKenna, 2b; Reinhard, cf;
Kesne, ib; Hayes. RI; Miller. IS;
Barr, E; Irvine. II; Fisk, sb:
Bishop, p.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
GRAND OPERA DEFICIT
IN FRISCO IS S65,OOO

San Francisco, April 12.-Guar-
antors for the Chicago Grand
Opera company will have TO stand
an arressment Of mot more than
$4,000 at the outside" for the
deficit incurred by the company In
the two weeks Just concluded here,
II was stated today by Selby C..
Oppenheimer, who had charge OF
the appearance here. Mary Gar
den was III for week this year
and was only able to appear on a
few occasions.
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
IST. PAUL MAN CANDIDATE
FOR COUNTY COMMISSIONER

Jim F. Smith, resident of St.
Paul, today filed his candidacy
with the county clerk for the po-
sition Of county commissioner.
choosing as his slogan, "one dol
lars worth for every dollar
spent"
r. d. Teter also filed for pre-
clint committeeman from Rosedale
Capital journal. (Salem, Or.) 1919-1980, 1922-04-12
BONDS
Non-CaIIable for rs Years
TINTED LIGHT & RAIL
WAYS COMPANY

Non-CalIable for rs Years
United LIGHT g. RAIL
WAYS COMPANY
E4rst IAen and Consolidated
Mortgage 9 pct. Gold Bonds
Business and Territory
This company operates prop
critics furnishing diversified
public utility service in II
prosperous communities In
The heart Of the middle west,
serving a population of over
400 900. Most of these prop
critics are situated In Iowa
and Illinois, two of the veal
thiest states in the Union
from an agricultural and in
dustrial standpoint.
Earnings-Earnings avail
able for annual interest on
the funded Indebtedness of
the company, including this
issue, are about 2.20 times
the annual requirements.
NANN
Security-This issue Sc
cured dollar /. for dollar face
ealue by first and refunding
mortgage S percent Gold
Bonds of the company, or In
lieu thereof, cash or obliga-
tions of the United States
government. The issue is ad-
ditionally secured. as defined
in the mortgage, by direct
mortgage lien upon import
ant properties and by pledge
Of all securities of subsidiary
companies.
Purpose-These bonds are
issued for refunding purpos-
es. They are dated April l,
1922, are due April 1, 1852,
but are non-callable on or
before April l, 1947. The pur-
chaser is therefore assured
of a long term investment at
high interest rate, accom-
panied by unusually attract
i've security.
PRICE-93 IA and accrued
interest, yielding over
$3.50
Denominations. $1,000. $500.
500
VIM. McGILCHRIST, Jr.
Resident
Representative
Clark, Kendall & Co.,
United State National
Bank Building
Salem, Oregon
-BONDS-
Evening star., 1922-02-24
iCOTTON THE MOST LIQUID
| ASSET, SAYS COL. HESTER
Famous Expert Discusses Problems
of the Industry at New Or
leans Conference.

NEW ORLEANS. February IA
defense of the futures contract IN deal
ing with cotton was voiced by Coz.
Henry G. Hester for fifty-one years
Exchange. in an address before the
commissioners appointed by the Vari-
Gus governors of the cotton states. who
began study of problems affecting
the cotton industry here.
I'VE must remember that cotton is
the most liquid asset known to the
worlds trade and through futures.
every minute of the day and night,
from one end of the year to the other.
cotton may he purchased,' declared
Col. Hester. He deplored the fact that
laws have been suggested to Congress
whereby the News York and New Or
leans cotton exchanges may be regu-
lated as to their dealing in futures. He
warned the lawmakers present at the
conference that while it might lie in
the power of the government to regu-
late the New York and New Orleans
exchanges that Havre. Liverpool and
other foreign exchanges could not be
regulated.
system of Education Needed.
You are here to devise a system of
education for both white and colored
that will teach them to properly grow
cotton of high grades said Col. Hes
ter. your aim should be to do away
With TRASH OF COTTON. Ou
will also have to devise some method
whereby the public can be enlightened
and enlist the aid of the national and
state governments to get US out of the
mud"
Angus w. Mclean, member of the
War Finance Corporation and former
assistant secretary of the Treasury, a
delegate from North Carolina, followed
Secretary Hester with brief address
in which he discussed the financial
phase of the cotton-srowing problem.
Commissioners appointed by the gov
ernors of the cottoi-producing states
are present from all the states invited
to participate in the meeting.
Permanent organization was effected
by the election of State Senator r. O.
Everett of North Carolina as chairman
and Thomas B. King of Memphis.
Tenn, secretary.
The organization was officially
named the Cotton States Commission
Evening star., 1922-02-24
BY PHIL 9. HANNA.
|pecial Dispatch to The Star.

Special Dispatch to The Star.
DETROIT, February 24.-The most
cheering thing about the business
outlook here has been the daily ad-
dition of about $4,000 to Detroit's
pay rolls. Employment has been
steadily increasing and pay rolls are
now about $1,000 higher than at any
time In 1921. In the last week total
industrial employment here has jump
ed from $4,000 to ISL 1000. Workers
and reports from labor agencies in
dicate there Is no slackening In the
demand. The greater part OF the IN
crease is in the smaller plants, which
are receiving releases of orders
placed long ago.
The automobile parts business Is
particularly active and has been
stimulated by the increased manu-
featuring schedules of the larger
motor plants. The Ford plants are
still on a four-day basis. but output
Is increasing and there are prospects
of return to the regular schedule
In retail trade, the low-priced de-
partment stores are doing recoro
business. while stores handling high
er-priced lines report generous re-
sponse to February sales. The re-
Gently announced four million dollar
expansion program of the Pere Mar
quette railroad has Frightened pros
poets for the railway supply nrms.
Farmers are paying cash for many OF
their purchases.
Evening star., 1922-02-24
Are Proceeding With Plans
for a Heavy Spring Trade
By j. y. FINING,

Special Dispatch to The Star.
sibility of strikes of rail and mime
workers is having no effect what
ever on commerce in this section.
Merchants and manufacturers are
proceeding with plans for a heavy
spring trade with strongest conf
dence Two viewpoints are express
ed in this connection. One is that
railroad labor leaders would have
difficulty in inducing the men to leave
their jobs and that enough mines Will
be operated to supply industrial coal
demand. The other is that any strike
that may occur would be of brief
duration and would serve to stabilize
conditions thereafter.
Besides constant stabllizat1on
through price and cost reductions
there are substantial signs of aug
mented general buying power in this
territory. Money is seeking invest
ment, great preparations are being
made for building and road conStruc-
tion, and concerns which furnish ma
terials and tools for such work are
arranging for increased operations
in a few weeks. Manufacturers of
paints. roofing, brick and cement re-
port more inquiries than ever before
and many of them announce that
plants which have been closed will
be reopened in March.
Buyers from all parts of the south
and west are f1ocking to the manu-
featuring and jobbing establish
ments and while purchases are con-
servative, merchants express the most
positive conviction that business Will
be heavy.
Evening star., 1922-02-24
Atlanta Building Scores
Record for Many Years
BY RALPH SMITH.
pecisl Dispatch TO The Star

Special Dispatch to The Star.
ATLANTA, Ga, February "a
The building activity which struck
Atlanta the end of last year has
gained momentum every week. since
that time. Large operations now be-
ing carried out have gone far to solve
the problem of unemployment.
Building permits so far this month
total S690.000. which exceeds the to-
tai for that month of any previous
year save one. Apartment houses are
going up in every section of the city
and home building has assumed large
proportions.
The rural districts are feeling the
benefits of the SIS a bale advance IN
the price of cotton since January ana
frozen credits are thawing out. Plant
ers will not be able to spend much on
fertilizer this spring, and consequent
ly another short crop is likely, espe-
cially in view Of the battle with the
boil weevil.
Purchasers of land at Camp Cor
don have formed corporation for
the purpose of buying the water
works and sewer system built by the
War Department during hositlities
They plan TO establish a suburb capa-
BILE of housing comfortably over 40
900 people. Automobile dealers are
in more optimistic frame of mind
than for many months past as a re-
suit of the business developed during
the recent Atlanta automobile show.
Evening star., 1922-02-24

| In lots. Buyers object on account Of
dangering the. surface. / take 1t for
granted that the interest received on
the money alone is subjct to the tax.
A. The interest is taxable. I as
sumo that You purchased the farm
with knowledge of the fire-clay de-
posits and its STABILITY. If SO. fairly
ascertain cost Cor March !, 1918. value.
II acquired prior thereto) of deposits
SOLD. Then apply section 202 (a) and
CD and 203 of the act
Q. (sO-(a) In your articles you
constantly mention married persons"
, living with husband or wife, but do
not specifically define the income tax
status of heads Of families with de-
pendents-such as widows and widow
ers.
Under the old law a widow with
dependent children received $4,000
| personal exemption and 5000 for each
dependent child under sixteen years.
My understanding is that they will
| now receive s2.500 and $500 in each
OF these classifications. If net income
Is under $4,000. Is this correct?
Cd What exemption is allowed on
income received as dividends from do
mestic corporations?
(c) ! do not understand your reply
to the inquiry in the inclosed clipping.
Why is this person not entitled to
9-,ooo exemption, with no tax on net
income of $2,21792
A. (a) $4,000 if net income is not
! over $1,000; $500 for each dependent.
regardless Of amount of net income.
(b) Subject to surtax only. Accord
ingly not taxable at all unless net in
come, inclusive of such dividends, is
in excess of $4,000.
lc) See reply to @. co.
Q. 9s)-I am the head Of a small
painting and decorating corporation,
most or whose stock is owned by me,
except few shares owned by two
nephews, who work for me-
/ am widower without children.
Entire capital stock is 100 shares at
$50 tan paid in), of which l own
ninety-six and could easily acquire
the other four. l receive a salary as
president and manager of the corpora
ton, Tor which | accounted in my per-
sonal income tax last year Entire
income of corporation is under s25, 1000;
my salary in 1920 was $4,000; there
We're no profits left to distribute.
NOW that the corporation tax has
been increased to 12l5 per cent,
want TO know, and shall thank you
to enlighten me, whether it would
not be advisable for me to acquire
those four shares and run the busi-
ness as an individual. whereupon, as
Titled to pay myself salary for man
agement.
A. Cannot advise you without Sc
curing much more Information than
could consider in these columns /;
IS advisable for you to consult your
attorneys or your accountant
@ tS9-1ncome is less than $1,000.
Ny good wife passed away in March
of last year.
Ca What is my status with respect
to income tax
OBJ Also. what. if any. deduction is
permissible for hospital and funeral
bills?
i A. (a) That of an unmarried man
OBJ Unfortunately, none at all
Q. U00)-ls it necessary 10 make d
return if your income is less than
$4,000 and is all derived from non
taxable securities?
A. No. q assume you mean from
! municipals and from the other securi-
ties referred to in section 213 (hD (4).
If you refer TO dividends you must
file a return if your income from
such source is over $1,000 or $4,000
depending on your marital status.
Evening star., 1922-02-24
ADVERTISEMENT
ADVERTISEMENT
Colds That
Develop Into
Pneumonia

Chronic coughs and persistent
colds lead to serious lung trouble.
You can stop them now with Creo-
mulsion. an emulsified creosote
that is pleasant to take. Creo-
| mulsion is a new medical discovery
with twofold action: 1t soothes
and heals the infamed membranes
and kills the germ.
OF all known drugs. creosote Is
recognized by the medical frater-
nifty as the greatest healing agency
for the treatment of chronic
| coughs and colds and other forms
of throat and lung troubles.
Creomulsion contains. in addition
to creosote. other healing elements
which soothe and heal the inf1amed
me embraneS and stop the trrita-
tion and Inflammation. while the
creosote goes on to the stomach,
is absorbed into the blood. attacks
the seat of the trouble and
destroys the germs that lead to
consumption.
Creomulsion is guaranteed sat
isfactory in the treatment OF
| chronic coughs and colds. bron-
chial asthma, catarrhal bronchitis
and other forms of throat and
lung diseases, and is excellent for
building up the system after colds
or the flu. Money refunded If any
cough or cold, no matter of how
long standing. is not relieved
after taking according to direc-
tions. Ask your druggist. Creo-
| mulsion Co., Atlanta, Ga.
Evening star., 1922-02-24
ARTICLE XXXII.

ARTICLE XXXII.
In yesterdays, article 1 referred to
two items covered by subdivision (c)
% Of section 202, and pointed out
that, in the case Of exchanges OF
property, even If what is received has
a readily realizable market value, no
profit or loss is recognized as a re-
suit of the exchange, if the property
transferred is either investment prop
erty or property employed in produc-
tive use in ones trade or business,
and If what is received in exchange
is property of like kind or use.
Probably no taxpaying group is
more interested in this particular sub
division of section 202 than are real
estate dealers. They are interested
primarily because of the fact that IN
their business barters or exchanges
are of comparatively frequent occur
renee. The ordinary casual reader
would give as his offhand opinion that
real estate transactions are undoubt-
edly covered by the liberal provision
of subdivision (c) % of section 2O2.
But cause for doubt as to its appiica-
tion to real estate transactions is
found in the following parentheticai
words which appear in the said sub
division. namely, "(not includlng
stock in trade or other property held
primarily for Sale).
1t seems to me that Congress meant
specifically to exclude from conSlder-
alton under subdivision (c) % all eX-
changes of ordinary merchandise be
tween dealers and others. But what
is meant by 'other property held pri-
marily for sale? OF course, the STOCK
in trade of a real estate dealer is his
that the commissioner will hold tha'
the transactions of dealer IN real
estate who regularly owns real prop
erty and regularly buys and sells such
real property are not entitled 10 IN
ciusion under the given subdivision.
l wonder, however, how the COM
missioner will decide with reference
to a large number of realty owners
i. e., corporations owning single pieces
of property, who were denied the
privilege of deducting full interest
in 1917 and earlier years. on the
real property. If the department IS
to be consistent in its holdings it
seems to me that it will have to ad-
nit to the benefits of subdivision tc)
% of section 202 all those owners OF
real property who under the act OF
1917 and earlier acts were deemed to
be investors in real estate ana not
dealers in real property.
Section 202. like so many other pro-
visions of the new law (but by no
means all of them), went into erect
January !. 1921.
QUESTIONS AND ANSWERS.
Q. (s6)-A party owns a farm ad-
joining town. The land is under
laid with fire clay. The right TO mine
part of this clay has been sold for
something over $4,000. The proceeds
, have been placed at interest in saw
ings banks. With the clay taken out
from under. the land depreciateS, as
| a part of the land has been laid out
Evening star., 1922-02-24
EXPECT GOOD HAT TRADE.

NEW YORK, February 24.-Ap-
proach of Easter is looked to for a
rush of business for hat manufac-
turers and retailers. Orders received
to date are admittedly below par and
buyers are displaying tendencies for
shopping in other lines. Although
the basis for optimism of dealers ap-
parently hinges on nothing more
definite than the proverbial spring
enthusiasm, which marks the coming
of the Easter season. the trade be-
lieves that business is there if of
ferings are of quality and prices to
attract. All shades. of brown will
feature spring hat displays and little
attention will be given to extreme
colorS.
Evening star., 1922-02-24
EXTRA TROUSERS AID.

NEW YORK, February "a Re-
ports from manufacturers of sales of
separate trousers tend to relieve
the clothing industry of pessimism
Early season orders indicate that
mems furnishings departments antic-
ipate lively call for extra trousers
to be worn with coats and vests
which have outlived the usefulness of
trousers. That economy is notice.
able also among custom tailors who
cater to the more exclusive trade.
The majority of men ordering tailor
made suits, it is said, are having ex-
tra pairs of trousers made with regu-
lar three-piece suits. thereby increas-
ing the serviceability of the other
garments.
Evening star., 1922-02-24
MARYLAND LEAF TOBACCO.

BALTIMORE. February 4.-Onerings
for past week were even smaller than
before. totaling sixteen hogsheads. new
receipts and forty-nine reinspections.
Sales totaled seventy-nine hogsheads.
There is a good demand for all to-
baccos suitable for cigarette purposes,
but very small offerings.
Maryland prices per 100 pounds-In-
ferior and frosted, 3.00a5. 90: sound COM
mon, 6.OOa1O.00; good common, 11.O0a
1900; medium, 1s.00a3o.0O; good to fine
red, 31.O0a45.00; fancy, 4S.00a5000; Sec
onds, common to medium, 5.00a17 90;
seconds, good to fine, Is. 00a30.00; bay to-
bacco, fire-cured, 15.0Oa55.O0; upper
country, air-cured. nominal; ground
leaves, new, 2.00a23.00.
Stock in warehouses-Marylan 15,52S;
Ohio, $500. Total, 19,430.
Ground leaves to date. 633 hogsheads.
Evening star., 1922-02-24
STAPLES TO COME BACK.

NEW YORK, February 24.-The be-
lief that staple fabrics will return to
the fore much sooner than is gener-
ally anticipated is growing among
the more conservative merchants.
Even proponents of novelty fabrics
admit that the market for those
goods is likely to change at a mo-
ments notice. They are doing a
good business, however, and are
among the few retailers making prof.
it's in these days of slack buying.
Novelties are admittedly a passing
fancy and sooner or later will be de-
serted with the f1ckleness that char
acterized their approval.
Evening star., 1922-02-24
SHOE TRADE IMPROVES,

NEW YORK, February 24.-A dis
tinctly better feeling in the women's
shoe trade in the last two weeks has
been evident. according to manufac-
turers. Buyers are beginning to place
orders for spring and summer mer-
chandise, and, in few instances. de-
livery dates are made as far ahead as
May Is. Manufacturers are frankly
elated. The staple lines, however, are
still drug, and only shoes conforms
ing to sport wear are regarded as sure
sellers.