davidaulloa/AmericanStories huggingface dataset:
The Delta independent., 1924-06-13
THE STARS AND STRIPES

On June IA, 1777, the Continental
Congress adopted the flag of the
United States-stripes, red and white,
and thirteen stars on blue field
On June IA, 1924, the same flag re-
ceives the homage and reverence OF
mighty nation of 10000, 900 men,
women and children.
Today the Stars and Stripes form
the oldest national colors in the world.
They have remained unaltered save
for the addition of stars with the ad-
mission of new states to the Union.
There is no other flag which has re-
mained unchanged so long The fact
is not trivial. 1t speaks of unity, of
design. 1t is a living fact that gives
breath to the motto: "E Pluribus
Unum'-out of many, one"
The flag is a pennant of pride. 1t
never reminds us of the errors of
the past, but only of glories. 1t is a
banner of hope. When statesmen fail,
when cheap politicians succeed when
there are hard times or discomfort, the
flag tells us that these are passing
troubles; that 1t will remain and
that all 1t stands for will return.
Salute Old Glory!
The Delta independent., 1924-06-13
INFORMATION ON NEW
TAX LAW RATES

The usual notices have been issued
by this office reminding income tax
payers that the second installment of
tax is due June Is. OF special inter
est to taxpayers is the provision car.
ried in the new revenue law to the
effect that the tax on income received
by individuals in the calendar year
1928 will be reduced by 25 per cent.
This means that every individual who
is subject to income tax will be re-
lieved of one-fourth of the tax liabil-
ity which he reported on the return
filed on or prior to March 18th, or if
the tax was paid in full that he viii
receive a refund of one-fourth CT his
payment.
The main point to be borne in mini
is that the only persons Immediately
affected by this reduction of 25 per
cent are those who paid only one
quarter of the amount of tax shown
on their returns for 1928. Such
persons must pay on or before June
18th, 1924, one half of the amount
paid by them when they filed their
III OlueI NOIuS, d llltHl Is
required to be made between now and
June 18th, 1924, which will be suffi-
cient to make the original tax dis
closed by taxpayers on 1928 returns,
less the reduction thereof, provided
by the new revenue law, one-half paid
by June Is, 1924. Thus, if a taxpayer
filed a return showing $4,000 due on
March 18th, 1924, and paid s25.OO, he
should pay between now and June Is,
1924, $22.5O more.
In cases where taxpayers paid the
full amounts of tax shown on their
returns, refunds will be made of one
fourth of the amounts. 1t will not be
necessary for claims to be filed. In
fact, correspondence from taxpayers
relative to such refunds will probably
serve to slow down the work of the
office in listing all the items and
sending the necessary schedules to
Washington, in order that the checks
may be drawn. This work will be
carried on as rapidly as it can be per.
formed.
The Delta independent., 1924-06-13

Mrs Grace Cummings, both of whom
are instructors in tho educational de.
partment OF the summer school of
Western State college which opened
Monday. June 9th Mrs. Cummings.
who was granted n leave of absence
OF several months. stopped off with
Delta friends on her return trip from
California Students leaving the
same morning to take summer work
were Marion Crawford OF Paonia. and
Marjorie Howard OF Road.
The Delta independent., 1924-06-13
Local Happenings
, . . = . . . .

T. E. Remley was business visitor
to Grand Junction, Monday.
Miss Helen Sandifer left Monday for
a visit with her sister at Baldwin.
John B. Smith was business
visitor from Austin, Monday.
Get your hunting and fishing IL
cense at Harding-Raber Drug store;
also have fishing tackle.
Fred Anderson returned on Sunday
from California points where he has
spent several months.
Dr. R. M. Ryan and family are en-.
joying a visit from Mrs. Chayter Ry'
an and two children, who arrived
Sunday from Dragon, Utah, and will
spend several weeks here.
Mrs. ]. F. Weeland and daughter
Dorothy returned Saturday from Frui'
Ia, where they had spent two weeks
with friends.
Mrs. Charles Robar has resigned her
situation at DR.. Harry A. Smiths of,
flee and will devote her time to
housekeeping as soon as successor
is appointed.
After a pleasant visit at the H. ].
Baird home, Lyndel Holden left Tues
day for his home in Denver.
Walton Hatcher and Edward Foster,
students at Western, came home Sat
urday and visited with homefolks.
They returned Monday for the open
ing of summer school.
Raymond Piner returned Saturday
from Western where he is a student,
and will spend the summer here with
his parents, Mr. and Mrs. R. e. Piner.
Hugh Dowd came home the latter
part of the week from Gunnison where
he spent the past year at Western
State college.
Miss Martha Merritt is at home
from Monte Vista where she spent the
past year teaching. She has been re-
elected to teach another year there.
Miss Dorothy Turner returned Sat
urday in company with her mother,
Mrs. Cora Turner, from Gunnison. The
two had attended the graduation exer-
cises where their daughter and sister
Evangeline was graduate. She will
remain for few weeks of summer
school before taking her vacation.
Miss Dorothy has taught the past year
at Monte Vista and expects to return
there for another year.
Mrs. c. ]. Vanocker has been de.
tanned at home for the past ten days
from an accident which displaced one
of the vertebrae of her backbone.
After a pleasant visit with Delta
friends, Harold and Glen Robinson
left Monday for Cripple Creek where
they will visit with brother and sis
ter, later going to Colorado Springs
where Harold will ented Colorado col
lege to which he earned three years
scholarship, and also a four years
scholarship to Ft. Collins. Glen, who
is in the fourth year in high school
will enter the Senior class of the
Springs High school These boys
formerly attended school in Delta and
will be remembered by many of the
Delta students. Both attended the
Fruitvale High school during the past
year.
The Delta independent., 1924-06-13

While the horde OF small politicians
In Congress thinks II plays smart
politics by mangllng the tax bin and
squandcring money, Coolidge has
proved himself tho ablest politician
by simply doing HIS duty, heedleas OF
consequences. foa he has drawn the
people to him by the powerful magnet
OF HIS sterling character. Portland
Oregonlan.
The Delta independent., 1924-06-13
Depot Park Begin
ming to Green Up

The Depot park, which has been re-
Gently graded and seeded to blue
grass, is beginning to green up, ad.
ding much TO the attractiveness of
the surroundings and making a beau
tiful setting for our new depot. A
number of trees, recently planted, are
well started and growing, which adds
to the beauty Of the scene, making a
pleasing picture to the eye.
The Delta independent., 1924-06-13
Colorado Pioneer Visits.

Frank NJ. Case, one OF Colorados
pioneers, visited briefly in Delta this
week, enroute from his home in Ala.
mosa, in the San Luis Valley. for a
visit with his son, ]. A. Case, at Grand
Junction
The Delta independent., 1924-06-13
To Attend Medical Meet.

Mrs. Harry A. Smith departed Fri
day for eastern points, the doctor ac-
companying her as far at Denver. At
Chicago, Mrs. Smith will attend a
meeting Of the Woman's Auxiliary OF
the American Medical association, OF
which she is a national officer. Later
she will visit relatives at Pittsburg,
Pennsylvania.
The Delta independent., 1924-06-13

Commencement exercises. Of the State
University. her sons. Chester and
Earl, being members of the "a gradu-
ting class. Her daughter, Miss Stella.
who has been teaching school at Cas-.
per, Wyoming. joined her at Boulder.
reaching there in time for the exer-
cises.
The Delta independent., 1924-06-13

was Maude Kehmeier, who will visit
several weeks with her parents, Mr..
and Mrs. f. Kehmeier at Eckert, after
which she expects to take summer
school work in California, where she
will be employed as music supervisor
of the sixth, seventh and eighth
grades OF the Fullerton schools.
The Delta independent., 1924-06-13
Movina to Colorado,

Mrs. Brance Wilson and children ar
rived Friday from Joplin, Missouri,
stopping off in Delta between trains
on their way to Hotchkiss where they
will join Mr. Wilson and where they
expect to make their home.
The Delta independent., 1924-06-13
To Business College.

Misses Opha Davis, Grace Hender.
son and Lola Butler, all of whom are
this years graduates Of Delta High
left Friday for Denver where they
will attend business college.
The Delta independent., 1924-06-13
Visited Old Friends.

Mrs. James Watson and daughter
Bryanette arrived Saturday from Salt
Lake City for visit with old time
friends, the John Young family, at
Cory.
The Delta independent., 1924-06-13
Visiting Daughter.

Mr.. and Mrs. Robert Campbell
were Saturday afternoon arrivals
from Steuben, Wisconsin, for an in
definite visit with their daughter, Mrs.
]. l.. Accola, at Cedaredge.
The Delta independent., 1924-06-13
50th ANNIVERSARY SALE
PRICES ON MUSICAL INsTRU.
MENTS CUT IN HALF

NOW ITuWpeIs and UOrnetB------8 70
We also have instruments in the
vicinity Of Delta TO be sacrificed.
You Can Buy on Easy Payments
Write today. Tell us what you
want, aHd get full information by re.
turn mail
The Knight Campbell Music Co.
23-24c
The Delta independent., 1924-06-13

To Teach In California.
returning passenger from West.
ern State College at Gunnison Friday
The Delta independent., 1924-06-13

or to Gunnison.
Leaving for Gunnison Saturday
morning were Prof. A. ]. Foster and
The Delta independent., 1924-06-13
Her Sons Graduate.

Mrs. b. +. Nichols left Friday
morning for Boulder to attend the
Milford chronicle., 1924-12-19
then shOW:

It is to be observed that the above
figures are approximate only. The
number of pupils is taken from the
decennial census, but the cost per
pupil is not much more than a guess
based on known costs of present day
The calculations based on the num-
ber of pupils and on the cost per
pupil are of course correct. How
ever, the figures serve to show that
such far-sighted plan would have
provided approximately the sum
that we are now seeking for the re-
building program, and at no very
heavy annual burden on those who
have gone before. Should we not
be more generous to those who fol-
low us by providing a fund to re-
place the schools that we ourselves
shall enjoy when new?
81. What will such a fund cost us
each year?
If we set aside each year $14S.OOO
at 41s per cent, we would have at
the end of 40 years a fund sufficient
to cover IS per cent. of the cost of
rebuilding all of the schools now
needed in the State, estimated at
SIS, 100000, Of which IS per cent. is
$15,300,0O0. If we set aside one
half of this amount, $71,5OO at Az
per cent, it would provide for half of
the schools to be rebuilt 40 years
hence, leaving the other half to be
again paid for from new bonds, the
old bonds having been paid off from
Milford chronicle., 1924-12-19

80 If this plan is pursued will
not the state be in a worse position
40 years hence even though no
bonds are outstanding, but with all
of it's schools again old and need
ing to be replaced?
Such trouble will recur, just as
we now suffer from our past i'm
providence, unless we provide against
it. To illustrate:
In the year 1884 there were IL
elementary school buildings in the
city of Wilmington over 10 years
old and 5 were less than 10 years.
Outside of Wilmington there were
121- schools more than 10 years old
and "a others Us than 10 years.
1t should have zen realized that
these schools, accommodating 27,-
269 pupils, as shown in the previ-
GUS census, would eventually become
obsolete and need replacement. If,
in the year 1884, the cost of build
ing was say one-fourth of present
cost, or $3.50 for each pupils desk
and space, it would have been pru-
dent to set aside for investment $27,-
600 (plus is per cent. for probable
growth) each year. At Az per
cent. interest this investment would
have amounted to $333,OOO at the
end of 10 years, or in 40 years to
$2,737,O0O. the full value of the
schools in 1884.
In 1894 another survey of build
ing conditions would have shown
1,434 pupils occupying schools to
the value of $2,832,OOO at $935O
per pupil. It would then have been
prudent to set aside $31,5OO (plus
Is per cent. for probable growth)
each year of the next decade to
provide for the rebuilding of this
greater number of schools at the
end of 40 years.
At the end of each succeeding 10
years a new survey of increased
school buildings should have been
prepared and an appropriate in
crease made in the fund to cover
the rebuilding of the schools. Prob
ably, as time passed, greater costs
of building would have made it
necessary to increase the estimated
cost per pupil,.n 1904 to $3.50 per
pupil Gao per cent. of the present !
cost and in 1914 to $187 per pupil |
ESQ per cent. of present cost.
A tabulation of this fund would |
then show:
Milford chronicle., 1924-12-19

It is almost impossible to fore
cast the effect of the proposed plan
on incomes of this class. In tho past
the deduction of losses on 81 es OF
capital has materially reduced taxes.
but the proposed plan does not al
low these deductions. Taxes will be
materially larger on this account as
we'll as on account OF increase in
tax rate.
46. How do the Federal Income
Tax and Census figures on popula-
ton and wealth compare with those
given in tax reports of Delaware:
does the difference indicate that
taxes are not fully collected?
There are several reasons for sup
posing that taxes due have not been
collected:
Filing Fee
In Delaware the Income Tax Law
requires a report for income tax
purposes from "every natural per
son q years of age or over who is
a citizen or resident of the State of
Delaware, or a minor with a net in
come Of $1,000 or more who is
cit zen or resident of the State of
Delaware"
The Federal Census of the State
of Delaware for the year 1920 gives
the American citizens of De aware
21 years of age and over 1S6,62l,
Milford chronicle., 1924-12-19

the burden at ~ per cent Interest
II will cost SlO2,A3O. This shows q
difference Of $lS.58O annually or
sufficient to pay the entire Sl.o4O.-
900 In 20 years II invested at ~
per cent. In order to save this con-
siderable sum Il lS suggested that
the State purchase the AZ per cent
bonds OF the local districts and sell
It's own bonds In equal additional
amount. While this would increase
the total state bond issue the addi-
tiOnal bonds would e paid event
ually. both principal and Interest, by
the districts and be secured by their
credit. The total Indebtedness of
the State including local districts
would not be Increased. This offer
of state aid might be made also to
such districts as have Issued school
bonds since 1919. These districts by
selling their ~ per cent bonds to
the State would then receive funds
with which to purchase their own
bonds now outstanding at a higher
rate Of interest.
20 II bonds are issued, how can
they be paid without levying a very
heavy tax when the bonds come
due?
In order to prepare for the pay
ment of the bonds we shall set
aside and invest each year a sum
Of money which will finally amount
to the entire issue Of the bonds at
their maturity, say 40 years hence.
The sum to be set aside each year
and the interest payments for ST.
900, 900 Of bonds at several rates are
shown below:
Milford chronicle., 1924-12-19

provisions of the present law. ThcSs
having income of less than 5000 v'iS
pay less tax and those having CREATE
income will pay more. The creates
increase is on the $4,000 income.
which now pays less than half Of
the rate imposed on the owner OF
a $500 income.
If wives are included as in 1928
the average s $3.50.
t The number Of taxpayers is
much reduced by the assumption
that no married women have inde-
pendent income and that the far
mers as a class will have an income
over their 25 cent tax on real es-
tate which cannot be computed until
their tax returns are exam ned.
To the owner of income from
mortgages, stocks, bonds, and so.
forth:
Milford chronicle., 1924-12-19
Number
100 n-,na,

As. What is the general effect OF
the proposed tax rates on taxpayers
of different classes?
The tax rate on real estate for
school purposes remains unchanged
at the present rate of rs cents on
the 500.
Income from real estate, farms
buildings and houses VIII be includ-
ed in taxable income but will be
subject to deduction of the amount
paid for school taxes at the 25 cents
per 500 rate. The effect of this
will be that if income from this
class of property is per cent. or
less on the assessed value the Off
sett 'ng real estate tax will leave no
income tax payable.
To the owner Of income from
wages, salary or profession:
Milford chronicle., 1924-12-19
6g,s2s 1858, ,191 s61O,972 81, ,2s4. .24s

made by every natural person 2l
years of age or over who is a citi-
zen or resident of the State of Della
ware, or a minor with a net income
of $1,000 or more who is citizen or
resident of the State of Delaware. ,
The exemptions from income tax
payment in Delaware are $1,000 for
single person and $4,000 for head
of family or man and wife living
together" The Federal exemption
is the same for single person, $1,000
and S2OOO-S25OO for head of family
or married couple living together
and adds an exemption allowance of
"S400 for each dependent person
under 18 years of age, or incapable
of self-support because mentally or
physically defective, who was re-
ceiving his chief support" from the
taxable.
From these provisions Of the laws
one would expect the number of
taxpayers under the Delaware law
to exceed those under the Federal
law. However, the returns are az
follows:
Milford chronicle., 1924-12-19

For single persons having income
from $4,000 to 100000 taxes are
increased 80 to SO per cent. Single
persons having income of $4,000 or
lees are affected in varying degrees
due to the unfairness of the fiji ng
fee, as shown in question 21, pages
1880. A table showing in detail
taxes under both plans and the rate
of increase is given under question
Al, pages 47-49.
For married persons having in
come of 100000 down to $2,S0O,
the taxes increase from S5 to 80
per cent. Married persons having
incomes under $4,000 are affected
in varying degree due to the unfair
ness of the filing fee and exemption
Milford chronicle., 1924-12-19

At present capital losses may be
deducted from any form of income.
It is proposed to limit such deduc-
tions to apply against capital gains
only.
Note: Referring to question 13,
page %, regarding income tax: The
proposed maximum rate, Az per
cent. on property income" is
equivalent to a tax of 25 cents per
500 on property valued at $1,000
900. The material reduction in
rate to those of smaller property,
even to an equivalent of 8 cent per
500 has been proposed as atmatter
of expediency. These small in
comes could not support the higher
rate. In short, the theory has been
used to fix the maximum tax only.
Likewise the theory that Service
income" should be taxed at so per
cent. of the rate adopted for prop
erty incomeP has been applied ap-
proximately to the smaller incomes
but in less degree to those of large
amount.
38. Can an estimate be made of
the number of taxpayers of differ
ent classes and the number of de-
pendents showing how the popula-
tiOn of Delaware is divided?
This division is an important part
of the estimate of taxes. Fortu-
nate,y, the figures for classifying the
population are Obtainable from the
United States Census of 1920 and
the Federal Income Tax Reports of
1922 as follows:
Per cent Per cent
Milford chronicle., 1924-12-19

Income Tax
The Federal Government requires
that "An income tax return must be
filed by every citizen of the United
States" and every person residing in
the United States though not d citi-
zen whose gross income for the
taxable period 1928 amounted to
$4,000, or whose net income amount
ed to
(a) $1,000 if single. or if married
and not living with husband or
wife;
CD $4,000 if married and living
with husband or wife"
The Delaware law requires that
the income tax return shall be
Milford chronicle., 1924-12-19

Deficit to be made up at end of 1927.
This plan assumes that $4,000
annual payment to the 40 year
"aga n rebu lding fund" will begin
when the entire construction pro-
gram is half completed, but that
the bond interest and sinking fund
will begin the same year as bonds
are sold. Meantime the balance of
the $3?4,060 annual payment will
be used for construction purposes
The apparent deficit shown above is
of no Importance as it will be cared
for in the 1885 income.
"A. Xvha; will be the probable
amount collected from the different
classes of taxpayers as compared to
the collections Of the past year?
AS the income reports of the year
1928 give a div;s on between tax
pavers under $4,000, $4,000 $4,000
and over $4,000 this is the only
comparison possible for the income
tax payments.
Milford chronicle., 1924-12-19
Without auditorium. aYm.

nssIS% o osS - snd pSc0 'iorsrO%s -
school IN district! email
locker Toom. oaiSe" plant
81 anS and h,ESSr %SS"S $500 per
Milford chronicle., 1924-12-19

schools, calling for annual invest.
ment of $4,000 and amounting II
40 years to S7,65O,O0O; will there
not be danger of loss or abuse thai
might seriously impair the funds be-
fore their stated use is achieved?
There is such danger and 1t should
be guarded against by drafting into
the law a provision placing the care
of the funds in the hands of the
most responsible bankers Of the
State, bonding them for the States
protection and limiting the kinds of
securities to be purchased for the
fund investments.
36 What revenue will be needed
for school purposes during the
school year 1885?
The budget proposed by the State
Board of Education for operation
and maintenance of the public
schools and for transportation Of
pupils is as follows:"
Three other items are also recon-
mended by the State Board Of Educa-
tion, namely:
Americanization Of Foreign Res
loentS @59'VUV
Teacher Training Scholarships. 1900
Support Of Schools ...S2, $4,000
Transportation Of
Pupils ......................... 1SO,OOO
$2,452, 900
To this should be added the amount
necessary for the proposed building
program:
interest On $500, 900
bonds at Az % ........-.. $247 800
Sinking fund on bonds
Milford chronicle., 1924-12-19

20 years ....................... 51,4oO
Fund to replace one
half Of all schools ct
end Of 40 years.......... $4,000
Ss7s.0OO
Total ................... S2,S1O,yUO
(37) what Rates oT Tax Would be Re.
Quired to Meet This 6u00et OF So.
S25.YUOs and row Do the haIes Com
pare VIA Ihaso New In Foree7
Milford chronicle., 1924-12-19
$3.50 per pupil
SSTS per pupil
$500 per pupil

figures Wilmington
Of
Milford chronicle., 1924-12-19

The number of persons paying tax
in Delaware is slightly lessened be-
cause of the failure to include those
whose reductions Of income on ac-
count of losses sustained leave no
taxable income. Th non-taxables
are included in the United States
Government figures.
Al What is the cause of this
great number of delinquents?
Several causes cOntribu: % this
trouble:
Continued On page iSl
Milford chronicle., 1924-12-19

In the above table, calculations of
taxes for married persons allows for
exemption Of one person at SO.
In applying the rates to individual
Incomes, it should be borne in mind
that the plan provides for exemp-
tion of SO for wife without independ-
ent income, or for other depend
ents over 21, and 50 each child or
other dependent under 21.
12. If these income taxes are
collected, what will be the estimat-
ed total revenue for support of pub
lie schools?
Milford chronicle., 1924-12-19
Total Income Take to be collected.

Real estate producing income. ha
the 500 for school purposes, is allowed
TO offset income tax from income derive
be required to file an income tax return
How do the proposed income taxes
and average rates compare to those
heretofore in force?
Milford chronicle., 1924-12-19
Actual Nunbt

all of whom should have paid a
fling fee of So