davidaulloa/AmericanStories huggingface dataset:
Evening star., 1922-03-06
BY wILLIAM E. NAsH.

Special Correspondence of The Star and Chicago
Daily News.
PARIS. February 15.-To make up
for the loss in her wine exports due
to the Volstead act. France seems
to be turning more and more toward
the United States as the best market
for her fashions. Jenny, Worth.
Paquin and Jeanne. Lanvin, leading
dressmakers, admit that their most
valuable customers are now Ameri-
cans. The first exhibition Of spring
styles, which took place last week,
was devoted wholly to Anglo -Saxons.
Jean Patou, big "couturier" of the
Rue st. Florentine, conceived the
idea of entertaining a number Of
influential Americans and English
men, first with an elaborate dirner
at the Cate de Paris and later with
an exhibition in his own business
parlors of next years novelties in
wOmen's wear.
t A score or two Of fashion writer's
and press correspondents were in
vited to be present. More than 200
manikins paraded about in exquisite
gowns. while the guests consumed
refreshments of champagne and
gowns, evening robes and dozen
other varieties were exhibited. Each
model wore dress endowed with a
special name. such as Pan Pam"
THE Happiness of Chouky," "Cou-
cou." Virtue" "Kiss Me-" "Parisi-
enne," etc. 1t was announced that
the firm of Patou would be glad to
receive ideas from customers and
consider them for adoption, if in
conformity with the French law of
1909 on women's dresses.
"Relts will be almost abolished in
this years fashions" declared Patou.
Anybody can make q charming one
piece dress, hut to fashion a modish
suit without Tightening at the waist
takes workmanship of the first
class. I pity the poor woman who
has recourse to parasite tailorS this
season. 1t is only for adults that
have abolished belta Girls still
need them. believe. to exhibit their
maximum amount of suppleness and
beauty.
and slightly longer. Evening cor
sages will be lese decollete in front
anu more decollete in back. Lines
remain the most important element
in dressmaking.
"As to colors, black will 60 out of
fashion. because it looks mournful
and lugubrious in public Bright
colors. like red and blue, will come
into favor. and with them pleats in
place of plain, unwrinkled cloth"
Only one place in the world can
ever stay q fashion center. according
to Patou. and that is Paris. because
1t alone has the requisite equipment
of models Innovations luxuries and
accessory articles. Even other cities
Evening star., 1922-03-06
Capital Freely Available
for Investment Southwest
by JAMES R. RECORD.

by JAMES r. RECORD.
Special Dispatch to The Star.
FORT WORTH. March 6.-Money
conditions in the southwest have be-
gun to improve. according to both
borrowers and lenders Capital Is
freely available for legitimate enter
prise for the first time in two years
Financiers explain this by the fact
that the cattle loans. which have
been numbered among the frozen
credits, have now been transferred in
largo part from the banks to govern
ment .or semi-government agencies.
The total of these loans In Fort
Worth alone has been over 100000
600. This was all carried by state or
national banks up to last December
and the lessen;ng of this pressure has
made funds available for other bor-
rowers.
Wholesale buying showed q marked
drop last week, due to the blizzard In
Texas and Oklahoma This storm set
a new record for severity and infiu-
enced both the retail and jobbing
trade unfavorably. Stockmen and
grain growers are beginning to talk
OF better times. The improved finan-
cial situation, the upward trend of
the markets, lower emergency freight
rates on cattle and generous SHOWS
account for the ranehmen's optimism.
Abundant moisture has cheered the
wheat grower. Each thinks the pres
ent year will lift him out of debt and
enable him to start even again.
Evening star., 1922-03-06
ny EDISON b. SMITH.

Special Dispatch to The Star.
BOSTON, March 6.-Retail business
has been somewhat smaller in New
England for the last month. first be-
cause February always is a dull
period, and. second. because $4,000
men are voluntarily out Of work be-
cause Of strikes in the cotton mills
of this section. The cotton mills which
are running are working at q smaller
percentage Of capacity than in sew
eral months. woolen mills are doing
somewhat better in this regard than
cotton mills.
Among the favorable factors In the
situation here is the fundamental i'm
provement in building operations.
Contracts already awarded indicate
decided increase in construction this
spring. Costs have decreased SO that
they now bear approximately the
same relation to rents as in 1913.
There still Is an insufficient amount OF
mortgage money to finance large
volume Of building. but this factor
in the situation Is being overcome.
Conditions in the shoe manufactur-
Ing and paper making industries are
steadily improving. Shoe production
is being increased in anticipation OF
the Easter and spring demand. Paper
prices are firm and the number OF
orders coming into the mills for i'm
mediate delivery indicates that the
stocks in the hands Of distributors
are small.
Evening star., 1922-03-06
COTTON MARKETS.

NEW YORK, March 6.-While
Liverpool did not fully meet the local
decline of Saturday, the cotton mar
settled during today's early trading.
The opening was steady at an ad-
vance of / point to a decline of 2
points, and there was some buying
here for Liverpool account. but prices
soon eased off under scattering liQui-
dation. The south was also mod
crate seller on the decline, which car
ried May contracts down to 1850 and
July to 1893. or about 10 to Is points
net lower, but there was covering
and some trade buying. which gave
the market a fairly steady tone at
the lower prices.
Futures opened steady-May, 17.70;
July. 1905: october. 1910; December.
1928; January. 1919.
NEW ORLEANS, March 6.-Better
cables than duo caused q rise of to
q points around the opening Of the
cotton market today, but prices al
most Immediately slid on under dry
and at the end OF the first half hour
Of trading the active positions were
lot IA points under Saturdays final
prices. May traded up to 1850 and
fell back to 1912.
May, 1850; July, 1880; October, 1879;
December, 1853.
LIVERPOOL. March 6-Cotton,
spot, in fair demand; prices irregular.
Good m!ddling. 1859: fully middling,
1924: middling. $50; low middling.
800; good ordinary. s.2S: ordinary.
10 Sales. 1000 bales. including
including $500 American, Futures
closed steady-March. s.86; May, s.S6;
JnIy. 9.84; October, 9.67; December,
s.4S; January, s.37.
Evening star., 1922-03-06
Bread INCREASE
ALARMS berlin
Notice Of New, 40 Per Cent
Price Increase Causes
CONSERVATION.
BY GEORGE wITTE.
BY Wireless to The Star and Chicago Z
News. Copyright, 1872.

Dy wireless to The Star and Chicago Daily
News. Copyright, 1822.
BERLIN, March Reconsideration
was caused here today by the an
nouncement that the price of bread
Is to be increased another 40 per cent
Only about two weeks ago the price
was increased IS per cent, or from
5 to IA marks. step which stirred
up a good deal of antagonism and
bitterness against the government.
The new price increase will make
bread a luxury beyond the means of
a large portion of the population. un-
less wages are Increased correspond
ingly. Some of the socialist news
papers speak of bread which will cost
~ or 10 marks loaf. but an official
statement declares there is mo i'm
mediate nradiateo danger" that this pessiwistic
A Loaf Day.
Workingmen are alarmed, however,
because the official announcement
hints that the price Of bread may be
advanced to that prohibitive figure.
AL present wageS>average around 400
marks week, which, at the maxi
mum price named for bread, would
buy about one loaf day and nothing
else for workingman's family.
times larger than they are now, and
this in turn would bring up the cost
of every other commodity in the same
degree. Germany would lose much
Of her foreign trade if prices became
too steep. The fact is pointed out in
newspaper editorials. which express
the rather sarcastic hope that Ger
many might gain a few laps in the
race between prices and money e1-
change"
Increase Over 1870.
Only a few Of the newspapers print
the livestock statistics with COM
PARSONS between the figures for last
year and the year before. as well as
with those Of 1913. The report shows
a general increase over 1920. Sheep
and goats are more numerous than
before the war. and other domestic
animals have reached the normal av-
erage. 1t is with apparent reluctance
that these statistics are published. as
they show that Germany is we'll on
the way toward recovery.
Evening star., 1922-03-06
GENERAL MOTORS LOSS.
Serious Effects of 1921 Depression
Shown in Report.

NEW YORK, March 6.-The serious
effects of the depression OF 1921 on
the automobile industry are striking
ly illustrated in the annual report Of
the General Motors Corporation. Net
sales for last year amounted to $685.
2s1.110, against $37O,2SS,235 in 1920.
and the corporations total business
for 1921 fell to $304,487,243, as COM
pared with -$567.320.603 in tho pre-
vious year.
Commenting on the report. Presi-
dent Pierre 8. du Pont says: Tho
automobile industry, in common with
many other important industries, has
passed through q year Of unprece-
dented dimoulties and hardships, 1891
having marked a period Of drastic
defiation from the extraordinary ex-
pansion which began in 1919 and ex-
tended through the first half Of 1920.
During the period of this expansion
the corporation has extended it's
manufacturing facilities and provided
for production on an enlarged scale
to meet the demands which it was
expected would continue"
Evening star., 1922-03-06
DANCING GETS BLAME.
More Women Than Men Ill at Co
1umbia University.

NEW YORK. March e-Dancins in
girls dormitories is held responsible
in part for the fact that more women
than men were attacked by serious
illness at Columbia University last
year.
DR.. William H. McCastline, uni
versity medical officer. in a report to
President Nicholas Murray Butler,
made public today, stated that of 767
men and 462 women resident in CO.
lumbia dormitories. 81 men were
treated in the infirmary and .172
women.
1.-THE only explanation that one can
make for the larger number Of bed
side cases among the women" said
DR.. McCastline, "is that they are more
apt to congregate in groups in their
rooms than are the men and to spend
less time In the open, air and in recre-
ational sports. The women spend
much OF their free time dancing to-
gether or in indoor recreation. This
makes a greater opportunity for them
to contract the communicable dis
eases"
Evening star., 1922-03-06
BATHING RULES SET.
Atlantic City Censor Again Puts
Ban on One-Piece Suits.

ATLANTIC CITY, N. J.. March g.
Public morality on Atlantic City's
famous beach will be reinforced again
this summer.
DIR. Charles L. Bossert. beach CEN
sor, has issued an edict banning one
piece bathing suits for both men and
women.
Nor can the censored mermaids
console themselves with rolled or
half hose, but must worry along with
what the doctor terms Stockings"
mo woman with one-piece suit
can come to the beach," declared DIR.
Bossert. IF she tries to go into the
water she will be arrested as a dis
orderly person. All women must
wear stockings, too. If they don't
they will be arrested. also.
"Women's claims that they can
swim better in one-piece suits make
no difference" continued the censor.
"They can wear no one-piece bathing
suits in Atlantic City"
mo skintight suits for men," DIR.
Bossert concluded.
Evening star., 1922-03-06

(b) File an amended 1920 return
and claim for credit, II you owe
any tax on your 1921 income. Other
wise file q refund claim. The off,
Gals In the collectors Office will be
glad to assist you without charge.
Q. G39)-Win you please give your
opinion regarding the following:
A close corporation lost money dur
ing 1921. Salaries Of officers were
not paid during the year, as no
money was available to pay them,
and they have not yet been charged
There Is a doubt as to whether.
when these salaries are charged up,
the officers will have to report same
on their 1921 Individual returns. al
though, as a matter Of fact, not yet
A. Not taxable until salary Is made
available.
Q. (14O) (a)-Mr. "A" is living
apart from his wife and three chill
dren He earned $3.50 for the year
Of 1921. He is paying s12 a week
for the support of three children,
he claim exemption for the three de-
pendents, as he really is the only one
paying for the support of the chill
dren?
OBJ Would you be kind enough to
inform me through your column what
this claim Of exemption?
A. (a) Yes.
'lb) Files return, but pays no tax.
Q. Q4D-Will you please answer
the following question for me:
The amount Of tax that l will owe
the government for 1921. after all de-
ductions are made. will be $3.50.
I purchased an automobile last
September, on which was a tax of
SIS. Can I claim tax paid at source
for $75? In other words, do I have
to pay the government $3.50 for
A. You may not deduct the tax
paid upon the purchase of the auto
mobile. The tax Is payable by the
seller, although he passes it on to
the buyer, of course. Therefore, you
must pay the balance Of your tax
obligation to the government.
Q. G42)-Will you kindly answer
the following questions in your help
(a) Is New York city retired
teachers pension exempt both in
state and federal tax?
OBJ The owner of leased hotel
property was sued in 1921 by a
boarder who claimed damages after
having fallen on the place. The
owner won. but expenses for defense
were heavy. Can they be deducted
from the income as losses?
A. (a) Such pensions are exempt
both from federal and state income
taxes. Pensions received from the
New York city teachers retirement
fund are exempt from taxation un-
der the New York state law by vir-
tue of the New York city charter.
section 1092-W.
tb) Yes.
Evening star., 1922-03-06
MEXICO CITY STRIKE
ENDS; LIGHTS RESUME
Conference Results in Adjustments
Being Made-No Serious
Disorders.
BY the Associated Press.


MEXICO CITY. March Street
car service in Mexico City was re-
sumed this morning and the electric
lighting plants were functioning
normally, following a settlement late
last night of the differences between
the electricians union and the Mexi-
can Light and Power Company. which
resulted in strike being called last
Thursday.
The agreement was reached at a
conference between Celestino Gasca,
governor of the federal district, and
the strikers, during which the gov
ernor counseled the electricians not
to insist on the fulfillment of several
of their demands which had led to
the walkout 1t is said the company
conceded thirteen out of fifteen of
the demands of the electricians, but
stood firm against the other two,
which the electricians eventually ac-
cepted, ending the strike.
The strike was not accompanied by
any serious disorders. Several of the
theaters were closed last night by a
walkout called by the actors union.
This movement, however, was not
generally supported.
Evening star., 1922-03-06
s3,00o,000 DONATION.
Nameless Donor Offers Gift tt
Johns Hopkins University.

BALTIMORE, Md. March 6.-Be-
sides the $6.000,000 recently awarded
it by the Rockefeller Foundation,
johns Hopkins University has been
offered gift OF 100000 by a name-
less donor, conditional, however, that
the university raise an additional
S1,000,000. Plans were being laid for
the expenditure Of the gift and for
the raising of the required million.
DR.. Winford H. Smith, superintendent
of Johns Hopkins Hospital, said today
The offer was made last year, it was
stated, but little had been said about
it because the university authorities
were at a loss how to meet the con-
ditions imposed.
Evening star., 1922-03-06
Easy Money, Low Interest,
Boon to Frisco Building
BY LYNN C. SIMPSON.

Special Dispatch to The Star.
SAN FRANCISCO. March 6.-Eader
money, with declining interest rates.
has caused capitalists in this section
to turn q more favorable eye on busi-
ness Investments. This has caused
decided improvement. in the amount
Of building construction going on ana as,
projected. Sporadic and localized
labor disputes alone prevent tre-
mendous home building campaign and
these troubles are gradually being ad-
justed.
Signs point to . decided revival N
mining. There are inquiries for COLO
properties for the first time since the
beginning Of the war and many mines
closed during the period of high pso-
duction costa now are preparing 10
reopen. There il also renewed activity
in the oil districts, with increasing
production and better distribution at
retail
Automobile dealers report q decided
Improvement in trade, especially IN
the medium priced cars. Some dis.
tributors declare the trade at present
is well above the average OF 1921.
Evening star., 1922-03-06
CALL QUAIL s0NGBIRDs.
Also Classed as Farmers Allies by
Humane Society Members.

ST. PAUL. Minn.. March 6-Quail
are songbirds. according to the execu-
tive committee of the State Humane
Society. Maintaining that they are also
allies of farmers. resolutions adopted
ers of the states they inhabit be ask
ed to feed and care. for them. 1t is
asserted that the work and the small
amount of grain thus expended would
be abundantly repaid in the destruc-
ton of insect pests and the seeds Of
noxious weeds.
The resolutions also propose that
quail shooting be prohibited indefi-
nitely. Without such protection the
birds are in danger Of determination,
says Sam F. Fullerton. executive
agent of the society. The society
wants quail shooting stopped for a
generation at least, he adds. Although
there is now a closed season on quail
in this state it will soon expire.
Evening star., 1922-03-06
QUOTATIONS BY WIRELESS

CHICAGO, March 6.-Ths Chicago
Board Of Trade today began sending
broadcast its market quotations by
wireless telephonx' vt thirty-minute
intervals as Q. means OF bringing the
producer In closer touch with the
mart. The first report went out by
radio over q 360-meter wave at $50
am. today. The final report OF the
day was scheduled for 1:15 pm.
Members Of the board expressed the
belief that the new service would
prove Of Immense value to farmers OF
The middle west.
II the plan proves successful, 81 is
designed TO increase the 1eDding dis
tauce to tho most distant points y she
Evening star., 1922-03-06
PLAY PIRACY CHARGED.
Three Arrested, Accused Of violat-
ing Copyright Law.

PITTsBURGH. Pa, March e.
Thomas Casey was arrested in New
A. Brewer IN OH City by deputy
United States marsha1s, charged with
violation OF tho federal copyright
law. They were brought here today.
and each gave bail in $1,000 for court
trial. 5E
The. complaint against the men was
made by Edward c. Rafferty,, special
agent Of the piracy COMMITTEES Of the
Producing MAna6erG Association OF
New York city, who charged, the au-
tflorities said, that stock companies
In which the accused were Interest Sd
were producing plays without per.
mission Of those who hold the copy,
right. A
Evening star., 1922-03-06
MORE LATE FASHION SALES. IN I! s.
TO OFFSET FRENCH WINE LOSSES

in France, such as Lyons, are ruled
out of competition.
Beautiful women exist in America
quite as plentifully as in France,
admits the fashion director, but he
believes they will always buy their
gowns in Paris. Every big dress
maker, to be successful, must know
how to cultivate the art of simplicity
and the gift of making women look
younger than they are, he says.
Evening star., 1922-03-06
BRIDAL SUITES GALORE.
Demand Causes Special Installation
on Pacific Steamers.

SAN FRANCISCO. March $50 many
couples are making honeymoon trips TO
the far east from San Francisco that
the Toyo kisel Kaisha, Japanese
steamship firm. has ordered installation
OF twelve bridal suites on each of it's six
steamships plying out of this port. At
present each T. X. X. liner has but one
such suite.
Other transpacific steamship COM
panies operating out of San Francisco
also report a considerable increase in
the number of bookings by newly wed
passengers.
Evening star., 1922-03-06
Washington Stock Exchange
SALES.

SALES.
- Washingtca Gas 5s-$1 600 at 81, 81 900 at
o1: 81 600 at 91. q, 600 at 9l.
Washington Gas 7hs-$1. 900 at 1865, 81 600
Washington Railway and Electric 4s-s5oo
at d9ls. s.. 900 at 68E
Potomac Electric deb. es-$l. 900 at g.
Washington Gas Lght-20 at A9h
Lanston Aonotype-l0 at 73A. 20 at 7iis.
AFTER CALL
Capital Traction 5s-$l 600 At s6K, 81 coo
at s5A. 81 900 at 95A, $500 at 95k.
Aoney-Can leans, 5ae per cent.
Evening star., 1922-03-06
CANADA BANKING DROPS.

MONTREAL. March 8.-January re-
nnrt OF Canadian chartered banks
shows decrease in demand deposits Of
show q drop Of only $7.50O.000. Out
sids Canada there was a drop in de-
nnsits Of close TO $l6.00o,000, de-
crease all told tof over $77.00o,0 900.
Current loans in Eanada show q ts6.--
eoo. 900 shrinkages outside canads; Of
Note circulationlis down 81, 1,000.o .o00.
aominion notes 5000, 900, making q
900 .st1, sseSslnksss r. ,saa 6 ss
'an1 nearly 3l1seees seee ~ sNaA etyesfs
Evening star., 1922-03-06
Notes.

ST. LOUIS, March s (special).-
Railroad freight traffic is improving
steadily in this section. One Of the
roads centering hero with connec-
tions east. north and west now is
moving 1000 cars day. This is
within q thousand cars Of normal.
There is heavy tonnage OF iron ore
coming in from the northern ranges
reported.
ATLANTA. March (SpeciaD.-
Federal reserve bank note circula-
ton in thio district has decreased
- per cant in comparison with the
ngures for this period in 1921. Local
ba.nkA have reduced their loans
materially and money Is easier. with
ample funds in evidence for safe
investment purposes.
JACKSON, Mich. March (Spe-
0iaO.-Labor conditions here con-
tinue to improve The Jackson en-
ployers association reported today
that the number Of men employed is
now greater than at any time since
October. 1920.
Evening star., 1922-03-06
Article xxx.

Article xxx.
In preceding article Of this series
(xxVID outlined the topics to be
discussed before treated of the sub
ject of partnership and corporation
returns. The third topic in that last
relates to the distinction between the
cash basis and the accrual basis In
reporting income
Section 212 (b) of the law provides
that the taxpayers net income shall
be computed ain accordance with the
method Of accounting regularly en-
ployed in keeping the books of such
taxpayer. 1" Similar langaugee
was contained in the revenue act of
1918. The commissioner of internal
revenue interpreted the meaning OF
that language in articles FL to 25 OF
regulations IS. 1t Is safe to assume
that the new regulations will define
the corresponding language of the
new law In the same way.
The books OF a taxpayer are not
deemed to reflect his income correct
ly, unless they are kept consistently.
By that I mean that If the taxpayer
enters all items on an accruai basis
or all on a cash receipts and cash
disbursements basis the books are
mixture of methods. The accrual
basis of reporting income may be
employed only by such taxpayers as
keep books of account. If books of
account are not kept, the taxpayer
must report his income on 8 cash re-
ceipts and cash disbursements basis.
1t Is probably desirable to indicate
the difference between keeping rec
ords on q cash receipts and cash dis
bursements basis and on an accrual
basis, and shall'do SO tomorrow.
@. lSD-will you kindly answer
this question: Bought 100 shares OF
share. Received twenty-five shares
Of the company's stock as a dividend
in July. 1921. Sold the original 100
sharesin December. 1921. What cost
for the 100 shares sold Is to be used
in figuring gain or loss?
A. Eight thousand dollars 600
125th Of $1o,000).
@. l3S)-Your column was sug-
gested to me as means for informa-
ton as to my income tax problem.
/ am a widow, supporting 2 child OF
seven. Last year In my report ! de-
Quoted for personal exemption $1,000.
This year friends have told me that
I am entitled to exemption as head
of a family" and the $500 exemption
for a dependent
(a) Is this correct?
tb) What can I do to correct last
years report
A. (a) Your friends are right. You
were entitled .da last year to an ex- @
entitled to an exemption of $2.40e If
your net income is $1,000 or over, or
to $4,000 II your net income is less
than $1,000