davidaulloa/AmericanStories huggingface dataset:
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

/ Deductions from gross income in
computing net income. upon which the
+ tax is assessed. are more liberal under
the revenue act of 1921 than were pro
vided by the revenue act OF 1918.
All the ordinary and necessary ex-
penses paid or incurred in carrying
on any trade. business. profession. OF
vocation are allowable deductions
/ Typical expenses of mercantile es-
Establishment are amounts paid for ad-
vertising, hire OF clerks and other EN-
ployes. rent. light. heat and water
telephone insurance. delivery ex-
penses. the cost of operating delivery
wagons and motor trucks. and Incl
dental repairs TO such vehicles The
expenses of a manufacturing business
include labor. raw materials, sup
plies, repairs. light and heat, power
selling cost. administration. and SINH
lar charges.
A professional man-lawyer. doctor
dentist. architect, author, etc.-may
claim as deductions the cost of sup
plies used by him in his practice. ex-
penses paid in the operation and re-
pair of an automobile used in making
professional calls. dues to professional
societies, subscriptions 10 professional
journals. office rent. the expense of
fuel. light. water, and telephone used
in such offices, and the hire of assist
ants.
The farmer may deduct all amounts
paid in the production, harvesting, and
marketing of crops. including labor.
cost of seed and fertilizer used. cost of
minor repairs to farm buildings (other
than the dwelling). fences. and ma
chinery and small tools used up in the
course Of the year.
Travelling expenses. when the trip
is solely on business. including the
entire amount spent for meals and
lodging while away from home. are de-
ductible. Formerly expenses for
meals and lodging were deductible
only to the amount in excess of such
expenses when at home.
Claims for deductions for articles
more or less permanent in character
or for permanent improvements Of
property are not allowable In the
case of business man, they include
claims for the erection of new build
ing or the installation of machinery.
A farmer claims as a deduction the
cost of new threshing machine or
tractor. Such deductions are express
~ disallowed by the revenue act of
1921 and are held to, be investments
for capital.
Deductions for business expenses
must have certain qualities to be al
lowed They must relate to bust
ness. trade profession, or vocation
carried on" by the taxpayer. in which
he has invested time or money for the
purpose of a livelihood or profit a
single transaction or a series OF iso-
lated transactions do not ordinarily
constitute trade or business. A bust
ness is being carried on by taxpayer
even if all of its activities are con-
Quoted by employees. A taxpayer
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
NEVER WANTS ANYTHING ELSE

II tried many different kinds of
cough medicine" writes Mrs. Z. \.
Olson. 1917 Ohio Ave. Superior. Wis.
but never want anything else than
Foley's Honey and Tar. | used it for
all my children and also for my
grandchild. II has always done fine
work" Foley's is a pure. wholesome
and absolutely safe remedy for the re-
lief of colds, coughs, Group and
whooping cough. Children like it and
It checks sneezing and snuffiing.-
tAdv1
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
HUMANE SOCIETY
REPORTS AGENTS
WORK IN JANUARY


Mortified II she had seen the animals
whose skins she wore. suffering IN
traps tperhaps for daysl from intense
pain, hunger and thirst. or had seen
them shot
The child should be taught TO re-
member that no living creature is here
from choice. All come from the hands
Of God. and each has its special work
assigned 10 it-Harriet c. Reynolds
The real builders OF the nation
today are the mothers and the teach
ers in our schools tat least they
should bel. The future generations
are in their hands. as in the hands of
no others, for veal or woe Humane
education has well been called the
coming education. Francis H. Row
ley"
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09


hon LIVINGSTON, representa-
- tive of the L. S. Farm Bureau,
and State Agricultural Commissioner
for South Dakota. is one of the men
appointed by President Harding on
the Purchasing Commission for Rus
sian Relief.
This Commission is now engaged,
in conjunction with the American 'Re-
lief administration, i'll purchasing,
shipping and distributing food and
seed wheat and corn for the Russian
famine sufferers.
Herbert Hoover, Secretary of Com
merce and chairman OF the American
Relief Administration, is head of the
Commission. Other members are
Former Governor James p. Goodrich
Of Indiana. r. M. Flesh, treasurer of
the u. s. Grain Corporation, and
Edgar Richard, director of the ARA.
Under the provisions of the act,
signed by the President. appropriating
100000 for Russian relief, large
quantities of food and grain have been
bought and at present are being rushed
bv ships TO Russian ports. where the
American Relief Administration is
handling the distribution.
The Purchasing Commission for
Russian Relief is bending every effort
towards facilitating the speedy ship
ment OF the needed commodities to
the famine regions. Large quantities
of supplies. grown and purchased in
America are being sent as fast as
American ships can be chartered and
loaded
Secretary Hoover has announced
that 100000 bushels of grain have
been shipped as of January 18th and
instructions given to rush the ship
ment of further cargoes.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Social and Personal
~ nLlrs oyER RAHOON

james JoyceJ
falls softly. softly
. lover lies.
that calls me. sadly
at oa-se
,.e Is.. .HI
the heart is. ever
aHe
ered and The dark rain
us
u""
4r hearts Q love, shall
I cold
d heart has lain
....- ..e uoongray nettles. the
BLACK mold
4... areiuc rain
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
'2Vd Part,
Dor NTe t3t,oD

Curtin and her daughter,
. cochran have sent out
ar au afternoon bridge
Valentines Day. for Mrs
whose husband. Lieu
q. was recently ordered
arauco class in the Post
N51Ht Mrs Carson. who
rrlaSe wass Miss Bar.
nicer. OF Danville. Va.
eUis in Annapolis where
visited as giri.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
More Facts Pertaining To Income
Tox--Fdrrners' Deductions

may conduct more than one business
or trade. and claim the business ex-
penSe OF each, provided he devotes sui
iicient time and attention 10 each.
Salary Allowances
The act provides for the deduction
OF reasonable allowance for salaries
or other compensation fer personal
services actually rendered" Such
claims to be allowed must conform
closely 10 the wording of the statute
The test of deductibility is whether
the amounts paid are reasonable, and
whether they are. in fact purely for
personal services. Reasonable com
pensation is held by the Bureau of In
ternal Revenue to mean only such
amounts as would ordinarily he paid
for like services by like enterprises
i'll like circumstances
Bonuses 10 employees may be de-
Quoted Icy the employer when such
payments are made in good faith and
DO duNitiNhdi compensation lpI SGiN-
ices actually rendered, provided that
when added TO the stipulated salaries
the total does not exceed "a reason
able compensation for such services -
Such bonuses must be included in the
returns Of the recipient. Gifts to en-
ployees. which do not have in them
the element of compensation, may not
be deducted by the employer. and need
not be included in the return of the
recipient.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Mrs.. Nuulr'S
hCun

Vr> Charles c Soule gave a lunch
ou tHis afternoon followed by bridge
Or }ir X II ponavin. who is visit
uc h.r Other guests present were
Yrs Thomas kurtz. Mrs II. l. Curtin,
Nr Roscoe Carlyle Bulmer. Mrs
NahIou r.>dalc. Mrs. W f. Hall. Mrs.
s VI Il \len Mrs W d. Brereton.
J. ana Mr. J l.. Kaufman. OF
Washington
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Hard To Collect

Yes, sir. it's pretty hard collecting
money just now. l know it,"
Have you tried and failed?'
"Oh. no."
How then do you know that money
is hard TO collect?'
Because several people have tried
to collect some from me.."-Boston
Transcript
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

Father (reading a letter from his
son at college TO mother) -Myopia
says he's got beautiful lamp from
boxing. Mother just knew he'd
win something in his athletics
Orange Owl
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Leaving For
Washington

Mrs. Arthur Ross. who has been ex-
tensively. entertained during her 10
days in Annapolis. will conclude her
visit to Professor and Mrs. Arthur
Newton Brown tomorrow and return
to Washington, leaving there early
Va
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Afternoon Bridge
For Miss Tyler

Mrs Herman F. Kraft is entertain
ing at two tables of bridge this after
noon for Miss Edna Tyler, of New
London. who is the guest of Lieut..
Commander and Mrs James Parker
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Frc hntctian Minister
Notes la rowD

ias RrF ~ $ L Persons. minis
81 n t7o First Presbyterian Church,
Re H''ot With his family from his
IT. r. in.hicum Heights to the
'.'>a'',-.sn Nanse at 122 Duke OF
.f-.fr street
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
ratil For lcui.
Ind Mrs. HeHrl

Iac superintendent of the Naval
Academy aud Mrs Wilson have sent
oa. invitations for supper-dance on
February - IN honor of Admiral Will
N'rs a'de Lieutenant Walter o.
h-0rN and Mrs Henry. who were
m1rrcj On january 10.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
/ Com. kidd'S
Son III

The two and half-year-old son of
Commander and Mrs. l. c. Kidd. %
Upshur Row. is seriously i'll. suffering
from an attack of pneumonia. The
child was taken i'll last Sunday and is
slightly improved today
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
~, Tar, Of The Navy
tanning for Weekend

I'll. secretary of the Navy and his
,.... .atu he Weekend guests OF the
-.n.rn,,ndcn' of The Naval Academy
sHI Nf Wilson. as viii Bishop Man
rnr & Sow York.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Dinner At
"OglP IIall"

Mrs. Roscoe Carlyle Bulmer gave a
dinner last evening. followed by
bridge. TO the following guests Com
mander and Mrs. Charles Soule. Mrs
*. H. Donavin and Mrs J. l. Kauff-
man. house guests Of Mrs. Soule; Mrs
". +. Hall. and Lieutenants ]. L. Hall,
6 w. ID. Dashiell. Claude c. Vickrey,
John A. Brownell. and II. j Redfield
George Mordecai. of the Green
Spring Valley. spent yesterday with
friends in Annapolis
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
h. OF &.
Dance Tonight

The Knights of Columbus will give
The subscription dance that they post
poned on account of the late Pope's
death tonight in their clubhouse at the
foot of Compromise street
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

r-c ncHt officers hop will be given
rs February Is m the Officers Mess
+. .v4fl he one Of the regular series of
DANES ana not a fancy dress affair. az
ps- ~ one time proposed.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Miss Langhorne
Returning

Miss Zita Langhorne. who has been
visiting her aunt Mrs. W w Gwath-
mey. in Norfolk since Christmas, will
return this afternoon to stay with her
cousin. Mrs. James Parker. Jr.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

U Isabel Bruce will leave on Mon
J3v far puchurst, y. G.; where she
vHf visit her grandparents. Mr. and
Nt Wired Craven.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
stopping la
Philadelphia

Harold A. Everett. OF Spa View
Heights. was among the guests regis
tered at the Bellevue-Stratford. in
Philadelphia. on Tuesday last.
Mrs Lloyd r. Gray. 70 Shipwright
street. has sent out invitations for a
bridge party on Thursday afternoon.
February 90.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Tlonfalcy Quartet
In Baltimore

Tho Fionlalcy string quartet will
pf.t tomorrow afternoon at the Pea
body Conservatory. in Baltimore.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
(olIeVp Hop
tomorrow

Tie regular ST Johns College hop
uiu be beld tomorrow evening in the
College gymnasium.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

Mrs Samuel Brooke of Murray Hill.
.'s returned from Havcrford. Pa.
"'e'o sire spent The past 10 days with
POP scr, Mrs l. W Reid.
Joyce has returned from New
'fA where me has been visiting his
".'ard Tor tho greater part OF
A.NccHs bscnCe.
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

Mrs u g. NcElduf will give a
ladies' bridge party tomorrow after
noon
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09
Visiting
Mrs. Bulner

Mrs. George "A. Garrett. of Wash
ington. is the guest of Mrs. Roscoe
Carlyle Bulmer at Ogle Hall
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

N''-. Knox. - State Circle.
ladies' bridge party next
.4~v l2
parties next week are
s w \ Richardson. Sc Up
IS Naval Academy. who will
Thursday and Friday
Evening capital and Maryland gazette. (Annapolis, Md.) 1910-1922, 1922-02-09

II Robinson has sent
an afternoon bridge on
-tS4ay. February IS.
The New York herald., 1922-12-03
w WEA F
w E A F
100 Meter Wave Length
HEAR SANTA
Tell Another
Thrilling Tale
on the Radio
Tomorrow Night.

AOlAiOAlOW iNA6Ahts
There Is no limit to
Santa's ingenuity. After
his last few stories--for
which he specially left
his Royal Court in Won
derland at
r. H Macy 8 Co., Inc.
many people have
thought there could be
no others equally interest.
ing--but this new ono we
have arranged to have
him tell tomorrow night
at 8:15 p. M. will surpass
all the rest. The theme is
"Santa's Workshop" and
according to very conf
dential information it will
be just delightful
The New York herald., 1922-12-03
New
Paris Arrivals!
Hair
Bandeaux
In glittering gold
and siIUer effects.

Az yssSSSssseS yVe0
and siIUer effects.
Truly, inimitably Pari-
sian In every gleam of
their graceful contours,
In every charming idea of
their original designs.
But two of many styles
have been illustrated.
There Is a glorious group
of quite the loveliest that
have been seen in some
timc-1deal 10 wear with
the new metal cloth
gowns.
s2.97 to $5.94
Others In equally smart
fabrics and effects
$2.97 to $19.89
MamS Plecr, Frsnt, snA
Second Floor, seth etrcst.
The New York herald., 1922-12-03
|$67.75

trimmed with the choicest frs, iden
"A styles and lning with sold
Gently much higher prices They fashioned of the ofst of
pile fabrics and imported wool Matelasse.
Sizes "a A.
shdr Front
The Birmingham age-herald., 1922-01-21
Cotton Was Up and Down During Past
 Week Tn New York
By Associated Press

New York, January 2o.-There was continued liquidation of pre-holiday purchases in the cotton market here during the earlier part of the past week and prices made new low ground for the movement March con- tracts, for instance, sold off to 17.25c, making a decline of very nearly s1o per bale from the high prices touched at the beginning of the new year. This decline was accompanied by re- ports of scattering spot liquidation in the south. with an easing basis, but there seemed to be some improvement in demand just below the 17c level for May deliveries, and there was prob ably some trade buying as well as covering on later week rallies of some 50 to 75 points from the lowest. The buying, however. did not broaden sufficiently to suggest any very marked improvement in sentiment. and brokers reported q more or less unsettled tone in the end week mar ket
 Advices from the cotton goods trade indicate that buyers have been hold ing off in the expectation that fur ther decline in raw material markets or reductions in mill wages might give them lower buying basis. The failure of demand to become more ac- tive, while so many goods buyers were here in attendance on the con vention was disappointment to traders In cotton futures, which prob ably contributed to the enormous market and there was also some ap- prehension of unfavorable develop ments in Manchester based on re- ports of a strained financial posi- tion among some of the Lancashire manufacturers. The census report showing domestic consumption of 511, 800 bales for the month of De- cember was more favorable than looked for but had only a momentary effect on the market. Reports that private returns indicated a ginning of only 10000 bales for the first half of January encouraged slight reduc- tion in estimates of the total crop, but the attention of the trade has turned from the strengthening statis- tical position to the study of market ing conditions and early new crop prospects. The latter have not vet shaped themselves definitely enough to dominate them, and the course of prices in the meantime is expected to depend largely upon whether spot holders are content to sell slowly or endeavor to force their cotton on the market.
The Birmingham age-herald., 1922-01-21
Steady Expansion Is
 Shown by Bradstreet
Rv Associated Press

New York, January 20.-Brad- streets tomorrow will say:
 Slow, but on the whole fairly steady, expansion features wholesale trade and industry as January ad vances. House buying, both from jobbers and wholesalers, is of the small though often type. Road trade has expanded somewhat as the trav- elers make progress. Industry cer- tainly shows a gain from the very general shut down of the inventory period, and the two branches seem to be in perceptibly better shape than year ago at this time, with a fair measure of optimism reported pres ent, where year ago pessimism ruled. On balance the employment situation seems better than a month ago, the fuel trades and agricultural pursuits excepted. Retail trade stim- ulated by outs. especially marked in apparel lines, clothing. etc, is enjoy ing a fair measure of activity in the north, east and west, but southern trade as a whole seems to lag, and reports from Texas, where unusually warm weather and drouth affect crop and trade conditions, note that the prices slow.
 Weekly bank clearings, $s.s25.os7,- 900.
The Birmingham age-herald., 1922-01-21
Snowfalls in Wheat Belt Cause Staple to
 Take Small Setback
By Associated Press

Chicago, January 20.-SnowfalIs in Kansas and Oklahoma brought about something of setback in wheat prices today after an early advance. The close was easy at hc to Mc net decline, with May 31.14 to 31.14b and July s1.o1% to s1.01H Corn lost A e Fac to A O hc, and oats %c to 5 c. In provisions the outcome varied from 2hc off to 4c advance.
 At first the wheat market was In fluenced chiefly by cold weather ad- vices and by assertions that the win ter crop was without adequate cov- ering. Besides. prospective shortage of domestic supplies, together with talk of large quantities of bread stuffs that Europe must obtain dur ing the next five months, continued to be a factor.
 On the other hand. rural offerings in the southwest were said to have increased owing to an advance in prices bid to producers. Then, too Liverpool reports told of greater pressure to sell new crop wheat from Argentina. It was under these cir cumstances that word of snow falling in sections where most needed by the NOtieStlc WlHter crop belt gave de- lclsive advantage to the bears. Some Of the weaker longs were letting go of their holdings as the session came to an end.
 Enlarged country sales of corn to arrive here had a bearish effect both on corn and oats. Export business in corn was only fair, mainly with Den mark
 FroVis1ons averaged higher with hogs and on account of eastern buy ing of lard
The Birmingham age-herald., 1922-01-21
NEW ORLEANS COTTON
 Nv Aaaacintsa PrAss

New Orleans, January 20.-Early bulges in the cotton market today were not sustained, prices weakening after the posting of the weekly sta- tistics, which showed small mill talk ings. From advances of Is to 19 points over the close of yesterday there was a drop to levels to IA points under, March standing at it's best at 17c and at 16.7sc at its low est. On the close March stood at 16.7sc, with the list at net losses of to ' points. Much of the selling of the later part of the session came from traders who had taken on long contracts while the market was dis playing strength.
 Around the opening the near months were points off, but Liverpool started to bulge and shorts became very nervous over the boom in the steel stocks. A buying movement of importance set in and prices shot up- ward, highest prices of the day being reached by the end of the first half hour of business.
 The buying ceased as abruptly as it began and for while the market drifted. Selling gradually increased after the posting of mill takings. which were 250, ,000 bales against 277,- coo this week last year and ss2.OoO this week two years ago. In the aft ernoon the market did not have a good undertone.
The Birmingham age-herald., 1922-01-21
COVERING CAUSED
 EARLY ADVANCES
 IN FLEECY STAPLE
General List Closed Barely Steady, Net Three Points Higher to Seven Lower
 on the Day
Ny Assoerated Prem

New York, January 2o.-Early ad- vances in the cotton market were at tributed largely to covering for over the weekend and were followed by reactions, with March selling off from 17.s4c to 17.6sc and closing at 17.77c, or net unchanged. The general mar ket closed barely steady, net 8 points higher to points lower. near months being relatively well sustained.
 The market opened steady at un- changed prices to an advance of 3 points and after some little irregu- larity sold II to IF points net higher or firmer late cables from Liverpool, a little trade buying and covering There was little scattered southern selling at the start, but later offer ings from that source were small enough to suggest fairly steady spot situation which probably increased the disposition to cover short con tracts for over the week end.
 Business became very quiet about the 17hc level for May contracts, however, and the market saKKed off during the afternoon under conpara- lively small offerings. January sold down from 17.soc to 1T.70c and May from If'ofc to lf.Slc, but the close was few points up from the lowest on renewed covering. Reports of un- favorable financial conditions in Ian cashire with a possibility of further small failures there, restricted fresh buying, although the showing of the late Liverpool cables was encouras- lng. There was no change in the news from the domestic cotton yoods markets which indicated that buyers wera still holding off for the effects of cheaper raw material or wage re- auctions, and the weekend figures were consiosred somewhat disappoint- ing, probably contributing to the aft ernoon decline.
 New Orleans placed spinners talk ings for the week at 252,o00 bales against 277,o0o last year, but the local statement was a little more favor able, making them 2s6,33s against 2fo,27o for the same week last year.