davidaulloa/AmericanStories huggingface dataset:
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28

to prevent the use of this reorganiza-
ton section to escape proper taxa
ton by increasing the basis for de-
probation or depletion, or by increas-
| ing the basis of gain or loss from the
sale of assets transferred in connec-
ton with a reorganization, or by dis
tributing as capital gain what are in
effect dividends out of earnings.
"10-The deduction for depletion
is limited to so per cent of the net
income from the property depleted.
"11-In the case of trust where
the trustee has the discretion to dis
tribute or not, the income is taxed to
the beneficiary If distributed and to
the trustee if not distributed.
"12-Where the grantor of trust
reserves the right to change the trust
in favor of himself, the income of the
trust is taxed to the grantor.
"13-The penalty under section
220 which seeks to penalize corporate
forms used to avoid imposition of sur
based on all the income of the cor
poration which would be taxed in the
hands of an individual.
"14-The application of the pres
ent law requiring an income for a
fractional part of a year to be placed
on an annual basis restricted to cases
where return is made for part of
a year as the result of the voluntary
act of the taxpayer in making a
change in his taxable year.
"15-A board of tax appeals is Gre
ated to hear all appeals from the as
sessment of additional income and es-
tate taxes, which will sit locally in
the various judicial circuits through
out the country. The cases of both
the government and the taxpayer are
presented before the board which acts |
and the practice there is
similar to that before the Interstate
commerce commission. Upon a de-
cision in favor of the government, the |
additional tax can be assessed by the |
of internal revenue and |
the taxpayer is left to his remedy in |
the courts for recovery of the tax
If the decision is in favor of the tax
payer, the commissioner may not as
,ess the tax, but is left to his remedy
IN the courts in a suit to collect the
additional tax. In hearing in the
courts, the findings of the board shall
De taken as prima facie evidence of
he facts contained therein.
"16-The administrative sections
If the act have been rewritten with a
view to clarifying their provisions,
making the statutes consistent, re-
ieving the necessity for protest on s
he payment of taxes, and tightening
he penalties for minor failures to :
omply with the act.
"17-The tax on kilograms, tele-
,hones, leased wires and radio is re-
'ealed
"18-The tax on admissions is re-
called"
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
HOW INCOME TAX
MAY BE REVISED
ON EARNED INCOMES, UNDER
$4,000, TAX MAY BE RE-
DUCED "A PER CENT.
Earned Incomes VIII Be Defined as
Salaries, Wages and Professional
Fees; Over $4,000 Tax May Be Six
per cent.

Charles Rasmussen, internal rev.
enue collector for Montana, has Civ
en- out summary of the tax reduc-
tions, planned by the treasury de-
partment, in bill that is to be intro
duced in congress Immediately. The
proposed changes include a 25 per
cent reduction of the tax on incomes
below $4,000 and an additional cred
it of 25 per cent on earned incomes,
which would reduce the tax on income
of this character about IA per cent.
The treasury's analysis of the pro-
posed changes follows:
"1-Earned incomes, defined as
wages, salaries and professional fees,
is given credit of rs per cent of
the amount of the tax attributed to
the earned income.
"2-The normal tax on the first
$4,000 of net income is fixed at 8
per cent, and upon the remainder of
the net income at per cent.
"3-The surtax rates begin at
per cent ON net incomes from $10,-
900 to $4,000; an additional per
cent for each $1,000 of net income
up to $4,000; then 1 per cent addi-
tional for the next $4,000 of net in
come up to $4,000, and then 1 per
cent additional for each $4,000 of net
income up to total of 25 per cent
at 100000 and over.
"4-Capital assets are defined as
held by the taxpayers for
profit or investment for more than
two years. Upon the sale of capital
assets the tax on the gain from the
sale is limited to IL 1-2 per cent of
the gain, and the amount by which
the tax is reduced on account of such
a loss is limited to IL 1-2 per cent of
the loss.
"5-The taxpayer is permitted to
lake as deduction from his gross
income in determining his taxable in
come interest on Indebtedness and
losses of a non-business character
,nly to the extent that the sui of
hese two items exceeds hiswholly
ax-exempt interest.
"6-In community property states
where the husband and wife have
ONT interest in certain property of
ither acquired after marriage, the |
ncome from this property is taxed to |
he spouse having control of property. |
"7-The principle contained in the |
918 revenue act that liquidation di-
idends constitute sale of the stock
instead of distribution of earnings
as been restored. This puts liquida-
ing dividends within the capital gain
ection of the act and recognizes the
cal effects of such dividends.
"8-The section with reference to
ne reorganization of interpretations
as been rewritten to eliminate ex-
ting uncertainties in the present act
nd to include other usual forms of
orporate reorganization in aid of
usiness, such as the splitting of one
into two or more corpora
ons.
Provisions have been inserted
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
MINNESOTA LANDS

MINNESOTA offers big opportunities tt
farmers. Send for free map and litera
grafton, Dept. ia, State Capitol, st. Paul
Minnesota.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
Don't FORGET cutleura raIeum .

When adding to your toilet requisites.
An exquisitely scented face, skin, baby
and busting powder and perfume, rem
dering other perfumes superiuous.
You may rely on it because one of the
Cuticura Trio (Soap, Ointment and
fyalcum). 25c each everywhere.-Adv
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
Classified

SEEDS, POULTRY SUPPLIES
WRITE FOR PRICE LIST. Will trade for
anything you have to ship.
D0RSH & GREENFIELD COMPANY
Butte Montana
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28

ly. 1t sweetens the stomach and
starts the liver and bowels acting
without gripping. Contains no mar
cotics or soothing drugs. Say "Cal-
ifornia" to your druggist and avoid
counterfeits! Insist upon genuine
California Fig Syrup" which con-
tains directions.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28

DUROC JERSEY-Registered boars Big
type, weight over two hundred; cholera
immunized, $500. Choice of As, Salts
faction or money back. ]. e. Darham
laurel Montana.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
LIVESTOCK FOR SALE

Buy your HolsteIn Bull from Montana's
largest and greatest dairy institution.
Get type, size and production. Ringing
Dairy Ranch, White Sulphur Springs,
Montana.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28

Browning-F. C. Campbell has
been called to Washington by the
Commissioner of Indian Affairs for
a conference in connection with ap-
preparation for the farming program
on the Blackfeet reservation for the
coming year.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
Classified
DIRECT FROM THE ORCHARD

PURE HONEY is cheaper than sugar. New
pals $1.5O FOB. Laurel. Quotations on
comb and extracted honey, case lots on re-
quest. Weber Bros Honey Co., Laurel,
Montana
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
M. N. A.-WK-12-24-23*

Poplar 1t is expected that Judge
Horken will hand down his decision
in the Wolf Point-Poplar county seat
case shortly after the holidays.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28

Anaconda-While attempting to
drive across railroad track in front
of an approaching train, William
Davis of Deer Lodge, was run down
and instantly killed.
The circle banner. [volume] (Circle, Mont.) 1914-1939, 1923-12-28
MOTHERi GIVE SICK CHILD
CALIFORNIA FIG SYRUP
Harmless Laxative for Bilious,
Constipated Baby or Child.
Constinatad

Constipated,
bilious, fever
ish, or sick, col
ic Babies and
Children love
to take genuine
California Fig
S y r u D." No
o t b Q r laxative
regulates t b g
t e n d Q r little
h0WpIS 40 NICE
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
AN EDUCATIONAL FAIR.

The South Dakota State Fair at HUI
ron. Sept. 1914, will emphasize all the
progress which has been made during
the past year In live stock raising,
dairying, home making. agriculture
and Boys and Girls work.
An Intensive campaign Is being put
on to interest a big farm attendance
each day of the Fair. A visit to this
great Exposition will be like taking a
short course in an agricultural school.
the management declares.
The Fair Board has been more lib
eral this year than ever in the offer
OF premiums. a total of more than $685.
600 being offered, and a record break
Ing exhibit in all departments Is an
ticipated. A wonderful display of live
stock Ii expected in the live stock d.
vision. Other exhibits Of agricultural
products. women's and children's work,
and fruits and vegetables, will interest
the public.
The tremendous amount OF work that
has been done in recent years to inter-
est the young folks in home n farm
work has caused the Fair Board to
give much attention to this field of
work. Boys and girls will give the
older folks some very COM
petition in many OF the classes.
The entertainment program has been
planned with great care and high class
features never seen before at this Fall
are ire
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23

In the case Of the state against
Jacob Kost the jury returned a YER
dict of not guilty, and in the case
against John w. Bills for grand lar
ceny, the jury disagreed. This Bills
case will be tried again at the next
term of court.
Believing that the evidence which
the state has been able to secure was
insufficient to secure conviction, h
state moved to dismiss the actions
against Bert futile and Joe Casey
upon liquor charges and against VIII
bur Partridge for robbery. Upon Sc
curing more evidence and, especially
in the Partridge case, new cases may
be started. In the cas- of the state
against Elmer Dalbol for manufactur-
ing liquor, he demanded a new judge
or another judge to be called in. This
avs done, butat the time fixed for
trial, the most important state wit
ness was sick at Parker and unable
to attend court and, for that reason,
the trial OF the case was continued
until the next term OF court in Sep
TENDER. Also, the cases against
Clarence Walton and Anton F1ott-
meyer were continued until Septem-
Der on account of certain important
witnesses being unable to attend the
trial of these actions at the June term
Of court.
(Sgned) C. nj. Carroll,
States Attorney
Upon motion duly made, seconded
and carried board adjourned to meet
1880 p. m
Court house, July IA, 1923. 1880 P. M.
Board met as per adjournment, all
members present.
Moved by Hudson and seconded by
Rowen that the Magness and Wer-
merson assessment in Ohio township
be abated on 16 head OF cattle since
the above 16 head Of cattle had al
ready been assessed In st. Lawrence
township making it a double assess
ment. On roll call motion carried,
all mebers voting yea.
There being no further business
the commissioners claims were al
lowed as follows:
Geo. A. Mckay, mileage, per
diem, highway meeting - 10000
j. C. Gardiner, mileage, per
diem, bo.6U
Louis Manning, mileage, per
diem S9.4O
F. C. Hudson, mileage per diem 75.40
A. M. Rowen, mileage, per diem 1850
Minutes of the meeting read and
approved.
On motion duly made, seconded and
carried board adjourned to meet
Tuesday, August Z, 1923 at 1870 p. m.
Louis Manning,
" Chairman
Attest: p. II. Walsh,
Auditor of Hand county.
(SeaD
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
anti-anthrax serum. Dosage depend

anti-anthrax serum. Dosage depend
Ing on he severity OF symptoms. Pro-
tective immunization OF those not in
fected, but exposed to the disease, is
carried out by injecting anti-anthrax
serum on n side and spore vaccine
on the other. The serum protects the
animal while the spore' vaccine is set
ting up an immunity. This work
should be carried out by a competent
veterinarian as IL requires knowledge
or handling of infectious diseases,
sanitation and administration of vac
cines and serums.
Disposition of milk: Milk should not
be used from infected herds until a
period of two weeks after vaccination.
Milk from herds not showing anthrax
but given simultaneous vaccination
could be used as ii is claimed that no
anthrax bacilli would be eliminated
in the milk from vaccination. AS a
precaution, however, some consider il
advisable to wait ten days before US
ing the milk for household urposes
The milk can be used for feeding hogs
and calves.
Sanitation: Quarantine restrictions
on infected herds. Burning of all in
fected animals, straw, excrement, etc.
Meat, milk and hides, ETC., should not
be allowed to enter trade.
Anthrax in 1t usually appears
in the form of a carbuncle. 1t usually
occurs among those in contact with
animals and hides, as veterinarians,
farmers, butchers, and laborers who
work with hides and wool. The de-
velopment of the c%arbuncle commenc-
es with a lancinating pain at point OF
infection and the appearance of a
bright red nodule which soon turns
blackish red which ruptures and dis
charges a reddish fluid. There is a
high fever. II infection is in the in
testinal tract, We may have severe
abdominal pain, vomiting, chills, until
collapse.
Treatment in man: I~ntravenous in
lection of 100 to 200. &C. of anti
anthrax serum depending on the sew
Gritty of the case. If no improvement
in eight hours, the dose should be re-
peated. At the same time 5 to 10 &C.
amounts of anti-anthrax serum should
be injected at three or more points
around the base of the pustule.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23

Eustes Sterner. This young man has
served the Jail sentence imposed on
him and since March has been work
ng for a farmer and paying $500
each month on his fine OF $25O.0O
Nick Langdan plead guilty to man
u~facturing liquor, has paid $4,000 on
his fine and in SeptembeI Is to make
another payment. !.
Lloyd Almond is paying the sum OF
$4,000 each month on the fine i'm
posed upon him.
Peter Lummeli has paid the sum OF
1880 on the fine imposed upon him
in June 1922, leaving Q balance OF
S125.00 still due
J. G. Winchell convicted in this
court several years ago has lately
paid on his fine $500 and this, with
other payments, has reduced the am
cunt due from him to a small am
cunt as shown by the clerks records.
He is to pay the balance in a short
time. .
James Young n the month of April
pied guilty to manufacturing liquor
and has served his sentence and has
paid $4,000 on his fine.
Ed Hendrickson and Frank Worth
man, on June 9Th 1928, each pied
guilty for unlawfully transporting
liquor and paid the $4,000 fine as
sessed against each of them, the Jail
sentence being suspended during
good behavior.
Fred Bingham and George Isabel,
also. on June 5th, 1928 pied guilty to
unlawful transportation of liquor
and we're given fines of $4,000 each
to be paid on December LIST, 1928.
A fine of $4,000 was imposed upon
Donald Hancock for transporting
liquor, $500 of which amount to be
paid within the next three months
and the balance to be suspended dur
ing good behavior.
Nooner Campbell was convicted at
the June term OF court of manufac-
turing liquor. A fine Of 100000 was
imposed upon him and a Jail sentence
for thirty days. 100000 of the said
fine to be paid December first, 1928
and then the balance Of the fine to be
suspended during good behavior.
Joe Keller was convicted at the
June term of court OF keeping for
sale intoxicating liquor. Before SEN
tence could be imposed he became a
fugitive and. the court forfeited his
bond but provided that suit be not
brought against his bondsmen If he
be found Or If he voluntarily comes
back and surrenders himself to the
court in a short time.
In the case of Arthur J. Ferguson,
tried at the June term OF court, he
was convicted of manslaughter in the
first degree. Sentence was imposed
upon him but a stay of the execution
for sixty days was given in which he
could move for a new trial.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
GOV. MONSTERS TEN STRIKE

Governor McMaster, of South OAK
ota. quickly jumped into the national
lime-light when he began cutting the
price of gasoline from 26 cents per
gallon dewn to f6 cents. And did the
big gas boys "holler?" Listen! They
say why, it is all right to reduce the
price of gas some, say three or four
cents, but the governors cut is be-
yond reason" So! But did anybody
notice any reduction offered before
the Governor fired his big gun? The.
governor had mis- nerve to tackle the
octopus. He now deserves the sup
port of a long suffering public.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
Hnnsa For Sale

My residence on the corner Of East
Second street and Cass Avenue. 4
blocks east of Churchill's store. The
house has s rooms besides pantry and
closets. Also a large porch. There
is a combination wash house and coal
house on the property. There are two
Soft lots and some large shade trees
In front of the lots also a good cistern
The street in front OF the lots is grav-
eled. $500 cash will buy this house.
Purchaser can have all the time he
wants on the balance at 6 percent in
tefest. Possession can be given inn
mediately. G. G. Briggs.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
AN ANTHRAX / M
BY DIR. ]. B. Taylor

Occurrence: AS a disease of the soil,
Ii Is present in agricultural districts
where 1t is confined to certain locali-
ties where the soil Ia moist and
marshy. IL generally appears In the
summer time among animals at pas
.ture.
Cause. IL is caused by a rod-shaped
organism which when seen under the
microscope generally appears in long
chains and has square ends. This or
ganism is capable of going into a rest
ing Or spore stage having an oval
shape. In this state of development,
1t Is very resistant to chemicals, heat,
sunlight, ETC., and may live in the soil
for years. 1t may be brought to the
surface by rains and under favorable
conditions OF moisture and temperat-
ure may develop great infective power
for animals.
susceptibility: Anthrax is infect
ious to cattle, horses, hogs, sheep,
dogs. cats and man. We may say
nearly all warm-blooded animals.
Natural infection: This occurs by
animals eating food and drinking wa
ter which contain anthrax spores.
Pastures, food and water may be in
by the of infected ami
mails. Food may be infected by hides
IL the hides of infected animals are
stored in the hayloft and the blood
drops on the hay. They may also be
present In bone meal made from in
fected Soil may become
infected by drainage water and waste
from ~tanneries. C~arnivorous animals
as dogs, cats and wild animals as
coyotes, etc., become infected by eat
ing of animals dead of an
anthrax.
symptoms: After artificial infection
the period of incubation of the dis
ease Is one to fourteen days. Animals
may die suddenly. They may go down
In pasture and go into commissions
and bloody foam may ooze from the
mouth and nose, the membranes of
which show a dark blush red color.
Blood may escape from the anus, and
animal dies in a few minutes or with
in an hour. In most cases, however,
the disease commences with a quick
rise In temperature. Their raay be
excitement and then depre scion. The
animal refuses to eat; head hangs low
eyes are staring with dilated pupils.
The affected cattle In the pasture lag
behind the others and when forced
to move, sway and stagger. Breathing
Is difficult and Quickened and mucou
are dark blush red and
may show hemorrhagic spots. Milk
secretion ceases shortly after the on
set of the disease. 1t may be- yellow
ish or bloody, Shiny and bitter. Eide
matous swelling may develop on the
surface OF the body. They r usually
hot and of doughty consistency. There
may be swellings In the neck with Sc
we're Inflammation Of the throat and
difficult breathing. This Is one OF the
principal symptoms In swine.
Diagnosis: BY the clinical symp-
and by sending an q OF dead
animals, which should be well packed
10 prevent injecting malls and people,
TO the laboratory for meteorological
The q Is sent IA II
prevents infection Of premises and
person while being removed. The TAX
|ng OF blood from the animal may
spread infection to soil. and hands Of
person..
Treatment: Those that are suffering
rom the diseaSs are injected with
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
METHODIST CHURCH

Morning worship Sunday morning
will be held 10:45ao'clock and a most
cordial invitation is extended to all
to come with us and we will do thee
good" The morning theme will be
THE way of Safety" We shall en-
deayor to point out a safe way to way
faring men and to help and encourage
those who would walk therein. Make
this service yours and you will be
glad.
The evening service will be given to
the Seventh District Woman's Christ
ian Temperance Union and the address
OF the evening given by Mrs. Flora
Mitchell, state president. See the pro-
gram printed elsewhere in this issue
for full information on this district
meeting.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
MID-sTATE HIGHWAY MARK ED

The Mid-State Highway Is now
marked practically the entire distance
from North Dakota to Nebraska. All
the counties through which the high
way runs are cooperating in the
good work. When the Rosebud state
bridge site is selected this highway
viii meet it, pass ON south and west
Of the river into Nebraska.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
Apples ON the Farm

washington Times-Andrew Thomp-
son has a fine apple orchard and the
trees are so loaded down with fruit
that many of them have to be propped
up to keep the limbs from breaking
off. The chickens have found that the
apples make very good eating and
they are right on the job every morn
ing 70 pick up the windfalls.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
FAILED no FIX BRIDGE

In Edison township, Minnehaha
county a defective bridge on a prom
inent highway was allowed to remain
for several weeks. 1t was the direct
cause of numerous accidents and the
county and township have been sued
for $3.50, 500 damages. Every defective
bridge Or culgert should be immedi-
ately reported and repaired. Its
cheaper.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
Gun Toters Fined

Huron, Aug. 16-It cost Maurice
Bedding and Warren Channels each
$50 for carrying concealed weapons in
their epdeavors to be potential cow
boys when the two young men We're
arraigned before Judge Hatfield in
pClice court.
The Miller press. [volume] (Miller, S.D.) 190?-current, 1923-08-23
DANGER II

Hot weather is here and your motor
must have good oil or a big repair
bill will be the result. Drive your car
on our Crank Case Drain Rack and
let us refill with the proper grade OF
oil. Service is FREE.
35t4 Peterson's Garage