davidaulloa/AmericanStories huggingface dataset:
Evening star., 1924-01-15
Tips for Taxpayers
No. IL.

In computing net income tax
payers are allowed to deduct from
gross income deductions for losses
incurred not only in the taxpayers
business but losses sustained in
any Transaction entered into for
proht. or II arising from fires.
9e for 1tasr o..s. ess:
allowed only to the extent that
they are not compensated for by
Insurance or otherwise.
Claims for Losses should con-
form closely 70 the wording OF
the statute. While a taxpayor
may feel certain that property
owned by him IL worth less than
the purchase prios. ne Is aot al.
lowed a deduction until the loss
other disposition OF the property.
.. Frequent claims are made for
DEDUCTIONS for losses in the sxle
OF residence, property. A Ioes
sustained in the sale Of a resf.
dencen which n the time OF nur.
chAse was bought without inteu.
tion of selling. 10 not q dedu otinIs
item because Il was not a trxns.
action entered into for profit" For
tho same reason. . foss sustained
In the sale OF a. sutcmohile pur..
chased for psrsoaGl veo may NOT
be deducted. The intent 10 make
. profit must have existed at the
beginning OF the venture.
A manufacturer compelled to
scrap machinery because Il has
gradually become .ohsolete may
deduct the loss sustained II he has
sold or otherwise abandoned the
machinery. Usually: to be. Dc.
ducttble. AZ a loss, the assets upon
which the loss has bean sustained
must have completely diappSareA
~ . resource 20 the tAxpeysf.
Evening star., 1924-01-15
NEW YORK CURB MARKET
Received By Private Whhs Dsssee . Ths Saae o0ee

In the same district with karscaise's
:" ~: S:":.s:,:; :us:s:nd,ns ps,n. Of ..r.ns.s
In the nlscsilane eous group was Deot-
lier Radio, which rose to q new htGe
Of a. Buying Of this stock refisctsa
steadily increased saies: oacetns shs
company's products. Radie Corpora.
tion common and preferred aiss we're
active around previously prs~Aiine
The new Ward Baking cempenx
stocks were Arm. with The sissS H.! =
srahnsinS NV was smother strong
spot. crossing -. for gain OF almost
TSs pronounced selling of the
previous. day In Gold Dust Corpora.
tion kept on for q time. but the STOCK
AmonS the motors. Stuts did not
retrace its recent loss. but REQ , Con.
tinued arm around top p!seeH ..ss MM'
ing shares were comparatively ou'ss'
with no important changes.
Evening star., 1924-01-15
ADVERTISERS 70 MEET.

NEW YORK. January Is Especially.
The Associated Retail Advertisers
OF the Associated Advertising Clubs
OF the World will take an active part
In tho thirteenth annual convention
OF the National Retail Dry Goods AS
soclAtion. to be held February s, s, Z
and .. At Hotel Astor. The member
ship OF the Associated Retail Adver-
tion OF Gordon Schonfarber. chairman
Of the Advertising group OF the Ma
tionAl Retail Dry Goods Association,
to attend all the convention sessions.
Evening star., 1924-01-15
FARM LOANS INCREASE.

ST. PAUL, January Is (SpeciaD.-
Loans made to northw estern farmers
by the ST. Paul Federal Land Bank
in 1923 showed an increase, OF 324.-
275.7Oo over 1922. Federal farm mort
gage loans In this district now AZ
greeate s104.152.90o. Short-term
notes to the Federal fntermediats
Credits Bank have reached $2,s1S.267
in the last ninety days.
Evening star., 1924-01-15
ny WILLIAM r. HrrrxnxAx.

NEW YORK: january iS.-Ths ae.
ton OF the curb market today showed
that good part Of the speculative
element were Of the opinion that Mon
days reaction had been sutficient to
strengthen the market position.
Liquidation continued in q number Of
special stocks. but the decline was
comparatively small
OH shares again moved uncertainty.
Some of the, Standard issues. which
had been under pressure Monday, re.
traced part OF the loss. while Imperial
OF Canada and a few of the pipe line
stocks. were down a half point to =
point.
Carib Syndicate was Influenced by
the strength in Maracaibo on the big
board. The Colon Development Corr
poration properties, in which Carib
has 25 per cent interest. are located
Evening star., 1924-01-15
DIVIDEND DECLARED.

BALTIMORE. January 15.-At .
special meeting Of the board Of d.
rectors Of the Maryland Motors, lno..
held yesterday. the regular quarterly
dividend OF 2 per cent was declared
on the preferred stock of the corpo-
ration, which Is distributor OF Durant
and Star automobiles in Maryland
The dividend is payable February -
to stockholders of record January u
Evening star., 1924-01-15
DRY GOODS CHEAPER.
Many More Buyers Reported En-.
tering Market.

Special Dispatch to The Star.
NEW YORK. January 15.-Ursent
selling Of gray goods and sheetings
by second hands was accompanied to-
day by further slight reductions in
mill quotations. Print cloths were
quoted at 10h cents, q aunrter cent
decrease. for 64xSoA The sSx72s were
quoted At i1H. The conventions OF
the National Dry Goods Association
brought many wholesalers into the
market. Trading In the raw silk
market was practically suspended
pending some word from Japan A. to
the effects on the industry Of the
latest earthquake. reported today.
Evening star., 1924-01-15
Washington Stock Exchange,

Washington Gas g. 'a3-s2oo at Ioox. ssoo
At looA; $500 at. At zoos. $500 At look:
10 at TON. 10 At 70A. 10 at 7oH.
Washington Rwy. & Fec. pfd.-lo at 75.
81 at IS, 81 At rs. 10 At rs, q at Is, 10 Al
ISM, 10 At f5k.
Merchants Bank and Trust co.--io At 1904.
10 At 129, 10 At 1924.
AFTER CALL.
waahington Market Co.. ct So
Capital Traction 5s--$5O0 at o5.
Anaeosta Potomac r. r. 5s-$I. 900 at sS.
Capital Traction Coz at ON, ID AZ 40
l at e4k. 1t BAN, 2 At e4A. Sat 84N.
Warrington Rwy. & Elec. pfd.-J at 7on,
10 at 75A.
Warrington Gas Light at 4sh.
Capital Traction-10 at 94A.
Money-Call loans. 5 and per cent.
Evening star., 1924-01-15
GIVES LANDING FIELD.
North Carolina Man Pushing Air
Fight on Boil Weevil.

TARBORO.- N. c.. January $50
anxious Is DR.. J. NJ. Baker that the
government be equipped, TO conduct
an airplane fight on the boil weevti
in this section that he has given
twenty acres Of his farm as a lands
ing field for airplanes which may
dust poison down on the growing
cotton. All authorities concerned
have approved the gift. More than
half a million bales Of cotton are.
made yearly in this neighborhood.
Evening star., 1924-01-15
GEORGIA RESORT SOLD.

ATLANTA, January l5 (SpeciaI).-
The sale Of Warm, Springs. q resort
in western Georgia, to the George r.
Peabody interests Of New York. has
been confirmed. The new owners will
erect two tourists hotels and spend q
total of 100000 In development OF
the property.
Evening star., 1924-01-15
FOREIGN EXCHANGE
TURNS UPWARD
Rally in Sterling and French
Francs Partly Due to Action
by Spectators.

BY the Associated Press.
NEW YORK. January 15.-Short
covering by European spectators
brought about a moderate rally In
the local foreign exchange market
this morning. Demand sterling NOV
ed up cent to 4.24N; French francs
improved points. to 4.4S1a. and Ital-
ian lire sold 8 points higher. at Al
Evening star., 1924-01-15

Have You Been StunE YETI
Some men have to get stun6 good
and hard before they learn to be eau
ttous in making Investments. Be-
fore you invest-investigate!
Evening star., 1924-01-15
LIVE POULTRY HIGHER.

CHICAGO. January l5.-Poultry.
alive. higher: fowls. l6a2a; springs
20: roostsrs. IL: geese. Is: turkeys, 20.
Evening star., 1924-01-15

The odds against a whist player
holding all the trumps are 1S8, 49,.
369, ,SSS to one. Il -
Evening star., 1924-01-15

A woman never becomes q pessinnist
until she begins to feel that she Is too
old 70 be con nsidered handsome.
Evening star., 1924-01-15

NEW YORK. January l6.-Following
- an official 1tst Of bonds and stocks
traded In on the New York Curb Mar.
ket today: .--.-. !
The Birmingham age-herald., 1924-01-10
FARM LEADERS COME FROM
 ALL OVER SOUTH TO CONFER
Boil Weevil Control Will Be Chief Subject Ol First Days Sessions-Dr. Coad To Tell Ol Arsenate Experiments At Tallulah, La., While
 Dr.. Smith Will Describe Florida Method

Officials of agricultural colleges. editors, of farm papers. representa- tives of railway development work had arrived in Birmingham Wednes- day night for the twenty-fifth annual convention of the Association of Southern Agricultural Workers which will begin at the Tutwiler hotel Thursday morning, and con- tinue three days.
 D. E. McLendon, president of the city commission, will open the con vention with an address of welcome for the city of Birmingham and iu-- mediately thereafter pr. D. c. Hull, president of the association and also president of the Mississippi A. x M. college, will deliver the presidents annual address.
 Boil weevil control work will be the chief topic for consideration the first day. pr B. R. Coad, who is in charge of the government boil weevil sta tion at Tallulah La, will make re- port on comparative tests in 1923. 1t is expected that Dr. Coad will have many things to say about the boil weevil. and his address is looked for ward to with unusual interest because he is regarded as the leader in boil weevil investigational work. Con- trol by poisoning with calcium ar senate was discovered by him several years ago. ..
 The "Florida Method" of weevil control will be explained by Dr. G.
The Birmingham age-herald., 1924-01-10
GOVERNOR READS BITTER FAREWELL
Lee M. Russell Critcizes Courts, Public Officials
 And Individuals

JACKSON. Miss, Jan. Ex-Governor Lee NJ. RusselPs final message, read 70 the Mississippi legislature in joint session today was - pronounced by many members as the bitterest documents ever addressed to that body. The governor criticized courts, public officials and individuals.
 He demanded that a legislative in- vestigation be made of the election of w. !. Miller to succeed Stokes V. Robertson as revenue agent. charging that "slush fund.- to elect Miller had been raised by fire in- surance companies and other cor porations. He asserted that T, M. Henry, insurance commissioner, shot Id be impeached and busted from office, and denounced the courts that decided against the governor in his suranee commissioner removed from
 Caustm criticism was also hurl' at tae state supreme court because of decisions rendered on divided vote, and circuit court judges and presiding officials of minor courts were assailed for alleged excessive fines and sentences imposed.
 The governor charged senators and representatives in Congress, legis- lators. circuit judges, churchmen and individual citizens with being in- toxicated and shielding bootleggers, but did not mention names.
 He bitterly attacked the press of the state, denounced as inefficient P.P. Garner. commissioner of aGrlcui- ture and recommended that severa! new departments of government and state institutions be abolished ana others created. He urged the abolish ment of the state prison board Of trustees and recommended a constl- tutional amendment to prevent the issuing of pardons by the lieutenant governor when the chief executive was out of the state.
The Birmingham age-herald., 1924-01-10
R|TCH|E |NDORSES MELLON TAX BILL
Also Opposes 18th Amend- ment In Inaugural
 Address

ANNAPOLIS, Md, Jan. 9.-Ap- proval of Secretary of the Treasury Mellon's plan for income tax reduc- proved by something better and fairer" was voiced by Governor AL bert C. Ritchie, in his inaugural ad- dress today. He also expressed op- position to the Eighteenth amend ment without first submitting the question to the voters. and pointed out what, in his opinion, was the danger of federal encroachment upon the rights of the states, manifested lby grants of federal aid with the which he contended should be mat ters of purely state concern.
 "One of the contributory causes of this federal invasion of the pocket books of our people is the mainte- nance of an enormous and growing overhead of bureaus and commission, of which some are not needed, others should be curtailed and still others do work and spend money for pur- poses which should be turned back to the states.
 "The most outstanding illustration today of the latter class relates to the enforcement of the Eighteenth amendment Just now it holds the stage and holds it so prominently as to obscure the fact that after all it Is simply one phase of the only question of principle on which the American people can consistently di- vide politically today. That is the wisdom of a score of federal en- croachments upon the rights of the state, of which prohibition enforce ment is only one"
The Birmingham age-herald., 1924-01-10
WEST END PLANS $lOO, 900 TEMPLE
Masonic Lodge To Provide Suitable Quarters For Its
 Growing Membership

J. E. Still. assistant city building inspector, Wednesday revealed plans of the West End Masonic lodge to erect a new brick temple at Pop lar street and Tuscaloosa avenue at a cost of approximately $100.000.
 The building lot has been pur- chased and is now being cleared of two frame residences. Architects plans for the new temple are being inspected by the building inspectors department. Permit will be taken out within the next few weeks.
 B. O. Hargroye, second assistant fire chief, is a member of the lodges special committee in charge of build Ing plans. All details have been settled except the height of the building. It was originally planned Tor two stories, but proposal to raise 1t to three stories now is un- der consideration.
 Constant growth of the West End lodge and desire of the member ship to erect an adequate and mod ern temple prompted the decision to push the building plans as rapidly as possible.
 Plans for erection of a brick ve- neer apartment house at Twelfth avenue and Tenth Place. south, also were announced by Assistant In- spector Still. It will be a duplicate of the apartment recently built in Norwood by the Credit investment company and will cost in the neigh borhood of $25.000. H. B. Breeding Is the architect.
 Claude Kendrick. who issues the building permits in Inspector J. E. Spencer's office, says that daily vis- its Ito~ the department by prospective builders indicate clearly that the pre- diction of a $15,00o,000 building year in 1924 will be borne out. January permits will run far past $1.000,00 according to indication
The Birmingham age-herald., 1924-01-10
ARREST FEES
 G0 T0' .CTTY'S FUNDS
 City Attorney Denounces Law Allowing Payment Of Costs To Officers Mak, >a :, Arrests For Prohibitio /ations SHOULD USE ss /FUNDS TO RAISE syE. FORCE Birminghe$ < /.ciaIs Agree With w. $ I'd He Will Ask Them To Authorize Steps For Securing Formal Repeal

Sharply denouncing> the statute all lowing arresting officers to collect ss costs in all prohibition cases which City Attorney W. J. Wynn moved Wednesday towards havng this sys- tenn repealed.
 q will ask the city commission" he said, Ito authorize me to draw a re- peal bill for presentation to the state legislature. These costs should go the country are getting away from the other plan. as it always reacts on the city and it's police department"
 Half the cases tried in recorders court are for prohibition violations, and the costs paid arresting officers run in to thousands of dollars annual ly, Mir. Wynn said. D. E. McLendon commission president. signed checks Wednesday for December costs of the officers. There were about 50 checks and the amounts ranged from 8 to $40, he said.
 Police Chief Fred McDuff admitted that considerable criticism has been leveled at the present system. He suggested that its repeal would give the city enough additional revenue to warrant uniform salary increases for
 
 At present only about 50 men are re- ceiving the monthly "costs." he said Moreover. handful of officers as- signed specially to the liquor squad are reaping most of the benefits. MT. Wynn said he hoped to have his bill ready to present to the legis- iaturs, at the speclsl session if one ,ssssssriossa isee n sass ats saadssss .SSss
 "It is mysopinion,s said Mir. Wynn ..sthat the repeal of the present law would be another forward movement for Birmingham in the matter of law enforcement. Almost daily In record CTS court the attorneys representing arrested persons comment on the fao~ that the arresting officers are overly jealous in seeking convictions in or der that they, may collect costs to put in their own. pockets. There is no question but that the system is reacting on the city's law enforce ment department every day!
 ''Time was when scores of large cities allowed arresting officers to col lect costs, but in late years the tend. ency has been to end this plan, and now Birmingham Is the only large city I know of still allowing 1t. In great many cities the policemen and detectives are not even allowed to take rewards from private con erns for recovering automobiles and other stolen property. Birmingham will be better off by diverting all costs in prohibition cases into it's treasury, instead of allowing it to gc to officers who are paid salary by the city for their services"
 President McLendon said he had discussed the situation with Mir Wynn and that the commission woult reach a decision within the next few days.
 W. B. .Cloe, commissioner of public these costs s sAgee go into ' iSa the amounts be used towards increasing police salaries. If the amount is not large enough for this, he will ask that the funds be used in employing additional men.
The Birmingham age-herald., 1924-01-10
SAYS FATE WORLD
 WITH ANGLO-SAX0NS
Washington And Lee President
 Pleads For Europe

CHATTANOOGA, Tenn, Jan. D. Modern civilization can only be saved through the united efforts of the Anglo Saxon half of the world, de- clared Dr. Henry Lewis Smith, pres ident of Washington and Lee univer- sity. in an address here today, in which he urged American co-opera- ton with England in stabilizing ana rehabilitating Europe.
 since our great land, after aiding its European allies to win victory and rescue civilization from immediate destruction, deserted them," declar- ed pr. Smith. Europe has been given over to anarchy, growing hatred and bitterness, breeding another war. These things being true, the only inn mediate and effective method of re- storing peace is by the joint action of America and England"
 Dr. Smith said that because modern invention and science have progressed more rapidly than moral and spiritual development of the human race, and another conflagration similar to the World war would destroy the civiliza- tion of the entire world.
The Birmingham age-herald., 1924-01-10
Utility Corporations Of Ala
 bama, Tennessee, Georgia, North And South Carolina Join In Submitting Offer LINE BEHIND DETROITER STANDS FIRM, REPORTED New Proposition Absolutely
 Fails To Meet Situation In
 Opinion Of Southern DeIe-
 gation Commenting Upon It
WASHINGTON BUREAU I
 TEE AGE-hERALD , Washington, ID. C., Jan. 9

The Alabama Power company, seeking to defeat the Henry Ford of fer for Muscle Shoals and to acquire water power monopoly not only in Alabama. but throughout the south today formally agreed to submit an offer to the government of $1OOOOO.- 900, payable in 50 years. for the po- tential energy of Muscle Shoals.
 In expressing the agreement to the federal power commission, there were associated with the Alabama Power company the power companies of Tennessee. Georgia. South Carolina and North Carolina. It is under stood that their associates will be invited formally to bid and that will do so.
 survey of Congress this after noon indicates that the sole effort of the offer will be to produce some delay, because the committee of the House and Senate will, it is re- ported, give the Ford opponents an opportunity to state their ease. While the enlistment of power com panies in adjoining states in the fight against Ford might have sug- gested to the Alabama Power com pany the belief that certain Ford ad- herents in adjoining states would be shaken in their allegiance to the De-
 
 that not in a single case has this belief materialized. The line is stand ing like adamant.
 Suspicious Of offer.
 Significant statements were se- lar Of Tennessee and 6euate or William J. Harris of Georgia, in whose states companies have aligned themselves with the Alabama Power company. After reiteratng their advocacy of the Ford offer, they expressed tho conviction that if it be found impos- sible to turn over Muscle Shoals to Ford, they would prefer to permit it's operation by the government rather than surrender it to the water power trust. Representative William C. C. Wright of Georgia. author of the clared that he had anticipated a more alluring financial consideration to be contained in the offer of the power company'S inasmuch as they could pay much more than the prop erty was worth in order to keep Ford out of the south. Practically every member interviewed pointed out the main weakness in the power company's proposal, namely, that there was no guarantee that the fer tilizer would be produced for the farmers or munitions for the gov ernment in the event fwar.
 O O O
 Delegations For Ford.
 Senator Underwood of Alabama when asked for a statement. had not considered the proposal of the com panies, and indicated that he would not do so. He made the point that no other means of utilizing Muscle Shoals could be given a thought by Alabamians until it was definitely concluded. if ever. that Congress would not accept the Ford proposal,
 (Continued On Page Sixteen.)
The Birmingham age-herald., 1924-01-10
DOINGS OF DAY M WASHINGTON

Southern power interests submitted a new offer for Muscle S1-oal'.
 Separation of the shipping board and the Emergency Fleet corporation was approved by the board.
 Attorney General Daugherty am nounced he had ample evidence to support charges of communist propa- ganda in America.
 The interior department appropria- tion bill. first of the big supply meas ures completed in committee, was re- ported to the House.
 Republican leaders of the House were said to believe 1t unwise to pass a bonus bill at any time this session.
 The Philippine Independence mis- sion made a plea to Congress for in- dependence for the islands in 8 me- morial attacking Governor General Wood.
 The entire session of the House was devoted to eulogies of the late Rep resentative Claude Kitchin of North Carolina, former democratic floor leader.
 John F. O'Ryan, special counsel. was called into conference by the Senate veterans committee which is considering a report to be made on the investigation of the veterans bu- reau.
 Senator Mayfield, democrat, Texas. entered a sweeping denial of charges made against him in the contest growing out of his election.
 The long Senate deadlock over the interstate commerce commission was broken by the election as chairman of a democrat, Senator Smith, of South Carolina.
 The Senate public lands committee decided to send Senator Walsh, demo- crat, Montana, to Palm Beach to ex- anime Edward B. Mclean in connec- tion with it's investigation of naval oil reserve leases.
 Attorney General Daugherty in an opinion rendered to Secretary Hoover defined the limits to which trade associations may gather and trans nit statistical information
The Birmingham age-herald., 1924-01-10
WHEELOCK PRESIDENT
Architects Also Name Him As Dele-
 gate T6 Institute Sessions

Architects Also Name Him As Dele-
 gate T6 Institute Sessions
 Harry B. Wheelock of Birming- ham, was elected president of the Alabama chapter of the American in meeting in the Tutwiler hotel. Other officers elected include John E. Da- wis, vice president; J. F. Sailie. secre- tary, and P. w. Mewhinney, treas Urer. -%
 Mir. Wheelock, was also appointed as delegate to the annual conven- ton of the institute. An advertising campaign 10 be. conducted within the next few months was discussed in detail, and more definite action prob ably will be taken at the next meet ing. 's4faS
 William T. Warren made an ad- dress In which he described condi- tions in Europe as he observed them on a recent trip. I--.-----l- s.-, :,