davidaulloa/AmericanStories huggingface dataset:
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
EAST SIDE NEWS
Notes and personals by Mrs.. II. d.
Wadleigh. Call blue 1921 sr s5sO.

District No 10, o. f. S. will meet Fri
day afternoon. June %, at the home OF
Mrs. ). Cunningham, in East Eighth ave-
nue.. The assistant hostesses will be: Mrs
J. A. Slusher. Mrs. Eva James, Mrs J. 4
Brown, Mrs. A A. Hope. Mrs Ethel Reeler
Soderstrum, Mrs Anna Walters, Mrs s.
Cunning CHAM, and Miss Mary Cunningham
Miss Rose Deshler of Freeman avenue
who underwent an operation for appendi-
citts last Monday morning at Stormont
hospital is getting along as well as could
be expected.
Do You know where you can save money
In buying flour, chicken feed hay and
straw: The answer Is I. ID. Roderick' s.
921 T.. 9Th. Phone 2051-Adv
Miss Mildred Fakes of Scotland avenue
has gone TO Junction City, Kan, to spend
several weeks the guest of her uncle and
aunt, Mr. and Mrs. John Bullock
Dorothy Ireland, the daughter of Mrs
Clara Ireland of Wilson avenue is i'll suf-
fering from the effects of an injury TO her
cident Monday The sight of the eve is
lost, She Is getting along as well as
could be expected.
District No. s, o. f. s. will meet Friday
J. II. Weaver in Shady Glen Farm The
assistant hOstesses will be: Mrs Sylvester
Cunningham, Mrs N Bannister. Mrs Edith
Cramer. Mrs E J. Camp, Mrs. H. u. Wad-
leigh, Mrs. Willard Starr, and Mrs. Weaver
Mrs Rex Brill who underwent an OBJ
proving and has been brought to her home
in East Eighth avenue
Richmond Cartwright is I'll with typhoid
fever at the home of his parents in Madi-
street
Mary and Mildred Beard have returned
to their home in Grafton street from
Leavenworth. Kan. where they spent
short time the guests OF relatives
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21

Tiny Belle is a 7-months Persian
kitten belonging to Mrs. Leila Beam
OF Fort Worth, Texas, who is making
a name for herself as an automobile
traveller. 1t is not unusual for dogs to
accompany a party in cross country
auto trips, but it is uncommon for
cats. Tiny Belle made the trip from
California to Fort Worth with her
mistress and then on to Topeka.
where Mrs. Beam is visiting her moth
er, Mrs. Law, of 1920 Clay street
south
In passing thru Wichita Tiny Belle
had the distinction of having her PIC
ture taken with her mistress, for the
ture story of her travels. While the
kitten enjoys riding. sometimes the
pace becomes too rapid, and then she
jumps from the seat to the floor of
the car, and if the speed is not de-
creased jumps into Mrs. Beams lap,
where she curls down to sleep.
She wears a leather collar to which
is fastened a length of light rope, as
a precaution, altho she does not offer
to jump from the car unless the door
the first cat in Topeka to acquire the
automobile habit.
Notes and Personals.
Mr.. and Mrs. Bert Root, Kansas
City, came today to visit Mr.. Root s
father, Frank A. Root, s29 Quincy
street.
Mr.. and Mrs. NJ. Warboys. of PA
West Gordon street, and Mrs. Sophie
Payne are spending the day with Mrs.
Warboy's mother, Mrs Mary Ward,
of Elm ont.
S. r. Dexter, undertaken. S23 Kan
Sas avenue.-AdV.
a prominent North Topeka business
man, who expects to leave soon on an
extended auto trip in the east, is prac-
ticing sleeping in his auto at night to
become accustomed to this mode be-
fore starting on his vacation.
Lost-A Cameo breastpin between 1909
y. Jackson and the Kaw Valley rest room.
Reward. Mrs. 3. V. Porter-Adv.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
APPOINTMENT is CONFIRMED
No Changes Announced in Police De.
partment by New Chief.

partMent by New Chief.
The appointment of Morris Leonard,
captain of police, as chief of the de-
partment. was officially confirmed
this morning at an adjourned meet
ing of theA city commission Those
present were Mayor H. ]. Corwine,
and Commissioners w. S. Hancock and
Robert d. McGiffert.
Chief Leonard stated that he is not
yet ready to announce any new APP
pointments or changes in the depart
ment- Regarding the rank and file
of the department the chief said:
The personnel of the force will
the men now in service and their
any new conditions that may be
brought about. My plan is to get
to work and see that everyone else
does likewise, for there is plenty to
do. 1 am not ready to announce any
other changes at this time. The ap-
pointments of officers. however, will
probably be made from the depart
ment"
The matter of appointments to the
offices of chief of detectives, captain
and 1ieutenants is left open to specu-
lation. The position of captain is the
only one open at this time and it is
problematical whether any changes
will be made in the other positions.
1t is understood that Chief Leonard
is mapping out a program for the re-
construction and reorganization of the
department, aItho he refused to dis
cusS the matter today.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
OAKLAND NEWS
Notes and personals by hr1- n. d.
WsdIeiGh- Call Blue G2zi 81 gsss.

The Loyal Berean class of the Oakland
Christian church will hold their regular
business meeting this evening at the home
OF Mr.. and Mrs. W. A Cloud. PSI KeIlam
avenue.
Mrs. J. W. Taylor has returned to her
home in Forest avenue from Chicago, Ill.
where she spent time the guest OF
relatives. Her granddaughter, Helen Lees
son. accompanied her home for a visit
The Willing Workers society Of the
Oakland Presbyterian church will hold an
ice cream and cake social, Thursday eve
ming, June - the church lawn.
Mrs. A. r. Casey of R0mmey, W. Va,
has come to spend the summer in Oakland
the guest of her niece, Mrs. ]. c. Lingo
and Mr.. Lingo in Oakland avenue.
Mr. and Mrs. X. f. Lesson and son, FL
wood of Chicago Ill. will arrive in n few
days to spend some time here the guests
of relatives. They making the trip
overland.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21

by another prisoner was identified by
Zicl1efoose as belonging to Tucker.
ZickefOose. with Detective Samuel
Whitehead and Newt Purcell. Butler
county sheriff. drove to Slick last
night in response to a call from the
chief of police there that he was hold
ing four young men and a girl who
were in possession of the automobile
stolen from Tucker.
The prisoners being brought back
to Kansas are.
Pauline Prescott. 1 8, Hominy, Okla.
Cart Crift. %, Kansas City.
Earl c. Mills, 81. Henryetue, Okla
John Beel, %. Henryette
Will Hunter, 20. Ardmore, Okla.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
IN THE TWILIGHT LEAGUE

The Voiland- Engel team defeated
Pelletier's p to 10, at Gage park. in
the only game played in the Mer-
chants Twilight league. Tuesday eve
ming. Thomas Hershberger and Fer
dinand Voiland each hit a home run
for the VoiIand-Engel aggregation
and Thomas work at shortstop was
also \ feature.
The members of the league are
Voiland- Engcl. Crosby Brothers. Pal
ace Clothing company and Pelletier's.
Games are played on Tuesday and
Thursday evenings. Crosby Brothers
and the Palace Clothing company
failed to play last evening on account
Of being unable to get possession of a
playing ground.
The standing of the four teams to
date Is fnslnrNS.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
REAL ESTATE TRANSFERS.


J. Zahn to S. ]. Larimer. pit. lot s,
EImwood ave, Potwin Place. ......$ 1
J. Il. aBuer and others to Emhiezer-
Spielman Furniture Co, pit lot 81,
Kansas ave. North Topeka. ...--.-. 1000
X. Chubb to c w. Eberhart, see rec. 1000
V. c. Campdoras to z. ". Dawdy, see -
H b. CowIes to c. w. Fowler. part
lot 62j Clay st, NJ & u. sub. ....... 200
s. Z. Coleman to NJ. Is. Takemire. tr.
in me- Il 12-12-15.. .....-.:..- l
s E Ramsey to L. n. Martin. lots
Glib West St, block Z, NJ & D.
SUB. L
o. Thompson to {. H. Eberhart. lots
172-T4-6 Michigan ave, Highland PIX.
sup Lewis IN !, NJ Homes lots 4as
9J-97 Garfield ave, Williams add: 1000
W. Usher TO W. T. Webb. lots 42i-24
Underwood ave, Melrose. .......-. 1
W. H. Parsons to +. o. Baker. lots
491: pit. 4s9. West St. Elmhurst go.
X Chubb 10 C. H. Hall. lots 245-
a. Illinois ave, Highland Park
NJ. L. Morrow to Topeka Trans: q
Storage Co. 1oes 1S2-4-6-S-9O-2
Adams St, Holidays add. -..-.-... 400
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
SANTA FEE NOTES
Notes ana personals by Mrs n. u.
WadIsish. Call Blue G231 % 8S0o.

Mr.. and Mrs. S. Cramer will return to
their home in Grafton street Friday from
Glacement, Okla, where they spent the
past two weeks the guests of relatives.
Mr. W NJ Lingo of Oakland avenue has
been transferred by the Santa Fe to Dodge
City. Kan. where he will finish his ap-
premiership as a machinist-
Mrs. James Hagen and daughter, Leola
BeIie, of Reno avenue. viii go to Pomona.
Kan. Thursday to spend a few days the
guests of relatives
Mrs Bina MeKibben Of the valuation de-
partInent of the general offices has been
transferred to Chicago. H. for q short
time.
Mr. T. E Prout Of the r. r Y NJ G A
will leave soon for HOLSTER. Mo, WHERE
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
HOYT PIONEER is DEAD.
Mrs. c. Z. KetterTnan, Mother of Six
Died From Heart Disease.


Hoyt. Kan, June 21.-AIrs. c. E.
Ketterman, "a years old. died az the
family home here this week. Heart
disease in violent form was the cause
of death.
Mrs. Ketterman was born in Sar-
dina, Ohio. October 10. 1914. She
was married January 6, 1863, and was
the mother of six children. The
family lived in Ohio until 1882, when
it was moved to jackson county, Kan
sas- The Kettermans have made their
home in jackson county since that
time.
Mrs. Ketterman is survived by her
husband, c. E. Ketterman, and four
children. w. E. Ketterman. of BouI-
der. Colo; Elmer E. Ketterman, of
Spokane, Wash; Mrs. l. G Burns, of
Sterling, Colo, and Mrs. Mertie Lind
say, of Hoyt.
Funeral services were held from the
residence in Hoyt at 2 o'clock Satur-
day. Burial was made in Hoyt ceme-
tery
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
WEAR The BOOTY?
Pair of Shoes Worn by Prisoner
Alleged Were Slain Mans.
Another Held in Wichita MUIR
der Wears Masonic Charm.

81 oklahoma City. June 21.-Kansas
authorities are guilty of kidnapping if
the prisoners wish to file complaints
and unless Creek county officers take
some action, the state will take a
hand. Gov. J. B. A. Robertson said
today when informed that Kansas law
officers had come into Oklahoma ana
taken back to Kansas without insu-
tutiug extradition proceedings, four
rsen and a women held at Slick in
connection with the murder of Turner
c Tucker.
wichita. June 21.-WithOut await
ing the fornality OF extradition, four
men and a woman arrested at Slick
Okla. yesterday for investigation in
connection with the staying OF Turner
c. Tucker. Wichita landowner, were
tuday placed in an automobile by
Kansas authorities TO be brought back
TO this state. according to word re-
ceived here. John Doe warrants have
been issued in Butler county for ar
rest Of the alleged murderers-
A pair of shoes worn by one of the
prisoners was identified by S w.
Zickefoose. Wichita, chief of detec-
tives. as a pair taken from Tucker.
who was murdered last Thursday and
thrown in the Walnut river near Au-
guSta- KAN a Masonic emblem worn
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
WANTS
AND MISCELLANEOUS ADS

ADVERTISING RATES: The rate for
inserting Want Ads in The Topeka State
journal is / cent a word each inSertioni
minimum 10 cents; by the week cents
word minimum so cents.
OUT OF TOWN advertisements must De
accompanied with cash or check in full
payment of the same. Note the foregoing
instructions about counting the words and
Journal.
CLOSING HOUR: Want Ads 10 De
classified properly must be in The state
Journal office before 1920 O'Clock Want
Ads received after u 80 till 10 y. IN Will
be inserted under the head: To Late to
classify
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
WANTED-MALE HE'LL.

Observation-Disclosures cook, ship west.
$50 No; man and wife cooks; fry cooks /;
colored man and wife porter and maid,
hotel. west; porter for hotel. west; 100
harvest hands: y farm hands; 10 dairy
hands; II married farm couples; 100 la
borers for Topeka and other towns; :
kitchen helpers: Institution helpers Fur
mans Labor Agency. 10 West sth-
EARN S110 TO SO monthly. expenses paid.
as Halfway Traffic Inspector Position
guaranteed after ; months sparetiuse study
or money refunded. Excellent opportuni-
ties. Write for free booklet ELS Stand.
Business Training Inst. Buffalo. y. Y
CEMENT nnishers wanted. Rand Con-
strucffon Co WashbuTn college
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
WILL Buy GORGAs PLANT.
Thomas w. Martin, Alabama Compan
Head, Will Meet L. S. Price.

Washington. June 21.-Thomas w
Martin. president of the Alabama
Power company, told the senate agri-
cultural committee today that his
company stood ready to pay the gov
eminent 100000 for its interest in
the steam plant at Gorgas, Ala, ''if
the government insists that 100000
is fair value for the plant"
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21

WANTED-Men to learn barber trade. It
unemployed learn a trade that pays
Short term completes. Write MOLER BAR
Der COLLEGE, ga Main St. Kansas City.
WANTED-LabOrprs. Rand Construction
company, Washburn college.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21

he viii attend the American Hallway En-
I,loyeti Boys conference. The conference
coBvenes from July 1 to T.
Miss Nela Fritze. former office secretary
the r. r. \. II c. A has returned to
her former position
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
North Topeka

Items for this column may be left
At Petro's drug store or telephone
Eleanor Kimball. 1881, before 10 O'Clock
or after 2 Other hours $3.50
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
LOST AND EoUND.


LOST-Sorrel mare also spotted mare
pony. Finder please notify Mrs. II. H.
Nye. Phone 1904 Nj
LOST-An airedase dog. two miles east.
slightly lame. Dean Kaye, 331J-
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
MALE AND FEMALE.
WANTEp-sAIEsMEn

Statesmen WANTED - Leading surety
and Bonding company wants live agents
for Health, Accident, Burglary and other
lines Of insurance. Give protected ter
ritory to producers. Box 1O3 Topeka
HIGH CLASS statesmen wanted We are
willing 10 finance men Of proven ability
until they get started. We have the fast
est selling proposition in Kansas See Mr.
Moors. National Hotel. Room go
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
wANTED-FEMALE HELP.

WANTED-Dining room and lunch coun-
ter help: women cooks and wife
cooks; hOusekeepers for country homes :
maids: colOFed couple, hotel work, mar
ried farm couples; Kitchen helpers; harvest
hands, waitress to ship west; pantry
women. Furman's Employment Office, 1O6
West Sth.
WANTED-COmpetent cook to go to a
New Mexico ranch, all expenses paid.
good salary and references Mrs. Wayte
Lyle, 900 North Jackson St. Phone Blue
2917
WANTED - Middle-age housekeeper in
family OF three. Phone 29S for appoint
ment.
Demonstrators wanted at 300 r. 10TH
appear in person between and p. n.
WANTED-White girl to assist with
house work Phone Red 2254.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
INTO sEMI-PRo. LEAGUE NOW
Pittsburg to Hold Meeting to Talk
Plans for League.

Parsons, June 21.-A meeting of
semi-pro baseball fans will be held in
Pittsburg next week to perfect organ
ization of a six club league. Girard.
Columbus, Fort Scott. Carthage. Pitts
burg and Parsons may make up the
league.
Both Pittsburg and Parsons We're
members of the Southwestern league
when it was organized last year The
Parsons team blew up" before the
season was over and the franchise was
taken to Miami. Okla. from which
place it was transferred to Topeka
carly this spring. Outfielder Joe
Hahn and First Baseman Bockskopf-
now with Topeka. were members of
tho Parsons team.
Pittsburg finished the season but in
none too rosy fashion. and this spring
the franchise was sold to John Nc
Closkey. who transferred 1t to Salina-
Catcher Benn. the n1ainstay of
Cooley's backstopping force. was a
member of the Pittsburg club last
year.
The six teams named above all have
strong semi professional clubs this
year but they are made up largely of
home players.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21
MISREPRESENTATION

WANTED-OId people to care for or chill
dren by the hour or would do other work
by the hour. Phone White 214J.
The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1922-06-21

to SAVE YOU over THREE DOLLARS pair
and there's all sizes in each of the styles.
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
W oodstock r. T. D. /

Born to Mr.. and Mrs. Walter
Burner Feb. 9th a son Russell
e. wood.
Mrs. c. r. Burner spent Tues
day with her parents Mr.. and
Mrs, r. F. Crabill.
Mrs. Romeo Finks spent Mon
day with Mrs. Walter Burner.
Mr.. and Mrs. Ira Coffelt were
recent visitors with Mr.. and Mrs.
William Bledler.
Mrs. Albert Borden is recover
ing from an attack of diphtheria .
Miss Nellie Bauserman is spend
ing few weeks in Woodstock.
Mr.. and Mrs. r. F. Crabill
spent Sunday afternoon with Mr.
aud Mrs. Edgar Crabill.
Mrs Ella Hickman who has
been spending some time with
her daughter Mrs. Lewis Burner
has returned to her home near
Zion church.
Mrs. Ada Sager is spending
few weeks with Mr.. and Mrs
Walter Burner.
Quite number Of people from
this community attended the fun
eral OF Alonza Copp which took
place from the Saumsville church
Tuesday morning.
The Ladies Aid Society of the
Brethren met WednesdaY with
Mrs. Emma kohn at Maurertown
Mrs. William Koontz who has
been sick is improving
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
Death OF Casper C.. Bowman

Casper c. Bowman, aged 81 years 8
well-known farmer Of near Timberville.
d led at Rockingham Memorial Hospital,
Monday evening, about $50 O'Clock,
following an attack Of Bright's Disease.
He was stricken Friday and brought to
the Hospital, Sunday.
He was born and reared in the
Hamburg neighborhood, about three
miles west Of Timberyille. Surviving
are his wife who was Miss Ida Bow.
man, of Timberville one brother
Myron Bowman, OF Washington; and
three sisters, Mrs. X. J. Bowman, Of
Bowmans and Mrs. w. w. Zirkle and
Mrs George Santmiers, both of Edin-
burg.
Funeral services were conducted
from Raiders Lutheran Church, Thurs
day morning, Rev, Mr.. Rodgers, Of
Mount Crawford. pastor Of the Bethle-
hem Lutheran Church, Of which the
deceased was a lifelong member, AZ.
sisted by Rev. Mr.. Fulmer, Of Timber.
vile, conducted the services.
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
Mt. Olive

W. J. Keller Jr. returned last
week from Roanoke College Salem
Va. where he took business
course.
w E. Fleming of Mt. Airy
who has been doing some carpen-
ter work for his son-in-law ". H
Baker returned to his home Sat
urday.
Miss Lizzie Anna Bowman
spent several days last week with
her cousin Miss Odessa Bowman
at Mt. Scion.
Mr.. G. S. Bowman spent sew ,ral
days first Of the week with ms
daughter Miss Elsie Bowman Vi
Halrisonburg.
Mrs. Abraham Shillingburg
who has been desperately i'll for
I
some time is much improved and
is now able to sit up a short time
each day.
The men ana horses have been
kept busy with the snow pillow
the past week.
Miss Audrey Hottie of Wash
inPton is visiting her parents
Mr.. and Mrs. Written Hottie,
Mrs. Emma Daffer and two
children Audrey and Virginia Of
Baltimore who were called here
by the recent illness of her nothe,
Mrs. Abraham Shillingburg re
turned to their home Monday.
| Mr. and Mrs. Harry Hottie O.
near Strasburg spent the weel
end with his parents MIR. and
Mrs. Written Hottie.
Mr.. Clarence Wilkins and wifi
Of Strasburg visited Mrs. Will
kins parents Mr.. and Mrs. w. J
Coffman recently.
Mr.. and Mrs. Park Smith o
t Toms Brook spent the week-en,
/ with Mrs. Smiths parents Mr.
f and Mrs. Charles Maphis.
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
81 Bodies Yielded Up BY 70 ma:
Gratis Bag Reported Unsound:
Congress Scored For Fund Cuts

Norfolk, Feb. 22-Completely
wrecked by fire aud explosion
the Roma, the worlds largest
setni-rigid airship and the pride
of the American air service, had
Welded up today the last Of the
dead Of the disaster which over
took her yesterday while maneu.
vering over Hampton Roads and
sent her hurting INWARD to
crash into the network Of high
power electric wires that wrought
her destruction.
Recovery of the last body fixed
the toll of the disaster the ge4tes
in the history of American aero.
nautics- at thirty-four dead,
eight injured and three prac-
tically unhurt.
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
ST. DaVid'S

Paul Rinker and William Nc
Clanahan we're in Edinburg last
Saturday on business.
Miss Ethel tinker visited Miss
Audrey McClanahan recently.
Mr. and Mrs. Cleve Shipe and
Miss Frances Rinker were recent
visitors at the home Of Mr.. ]. S.
Stephens.
The Upper Fort Telephone Co.
is fixing to build a new line across
the mountain from Pete Dinges
to Joppa church.
Our roads are in bad shape in
many places. 1t seems people
will not stop hauling, mud or no
mud. Isn't there a law in regard
to what can be hauled on each
wagon for this time Of year?
noticed where our road board has
fixed the price Of road working
for the present wear. Is it fair
tor taxes to be going up each
year and then cut road wages?
Mr., Tobias S. Glenn and fami ly
visited his parents Mr.. and Mrs.
D. n. Glenn first of the week.
Mr.. and Mrs. John A. G. Glenn
were called to Edinburg recently
by the illness of their little grand
son, son of Joseph Clem's who
has been i'll with pneumonia.
Mrs. William Rinker has been
1ndlSpOSed for some time.
Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1922-02-24
FRIDAY, FEBRUARY p, 1922.
Income Tax acts

Farmers, rangers, herders.
d,irymen, truck gardeners, vine
yard and orchard owners, and
other food producers must COM
prte their net and gross incomes
Tor 1921 aud ascertain whether
an income tax return, or a tax, or
both are due. All gains. profits
and income derived from the sale
o. exchange of farm products,
whether produced on the farm or
purchased and reSold, must be in
( uded in gross income. When
farmer exchanges his products
for groceries, clothing, or other
merchandise. the fair market
value Of such goods must be in
GUIDED. Profit received from the
SAFE Of farm land, or rent received
for the use thereof, must be in
Guided.
In determining income, upon
which the tax is assessed. the far
mer may deduct from gross income
all necessary expenses incurred in
tile operation Of his farm during
the year 1921. These include cost
II cultivation, harvesting, anC
marketing Of his crops, cost Of
iced aud fertilizer used. amount
scent in repairs to farm building,
Nother than the dwelling) and tc
sences aud machinery. Wages
paid to farm hands are deductivt
but not wages paid to a domestic
servant, which isssa personal ex
pense.
AS an aid to farmers, the bureau
Of Internal Revenue has prepared
a special form l04OF, for record
ing sales of live stock, produce,
and summary which must be
attached to the individual return
OF income and expenses.
An unmarried or widowed far.
mer or one living apart from his
wife must file an individual return
lor 1921 if his net income for 1921
was $1,000 or more, or if his gross
income was $1,000 or more. If
married and living with his wife
on December 81, 1921, return
must be filed if his net income
was $4,000 or more, or if his gross
income was S., or more.