davidaulloa/AmericanStories huggingface dataset:
, 1925-02-05
STATEMENT FROM
COLLECTOR IN
TERNAL REVENUE

The following statement is issued
by Collector of Internal Revenue,
NJ. S. Reynolds, of the District Of
Wyoming, for the guidance of per-
sons filing returns of income.
Millions of forms for filing returns
of income by individuals and cOrpor-
ations ave been sent to taxpayers
who filed similar returns in 1924.
Failure to receive a form, however,
does not relieve the taxpayer of his
obligation to- file a return and pay
the tax on time. Copies of the
forms may be obtained at the office
of Collector of Internal Revenue,
Cheyenne, Wyoming. and branch Of
fices located at Basin, Casper, Lara
ME, Rock Springs and Sheridan,
Wyoming. To avoid penalty, the re-
turn must be filed with the collector
of internal e for the district
in which the taxpayer lives or has
his principal place of business on or
before midnight March Is, 1925.
Individuals, whose net income for
1924 was derived chiefly from salary
or wages, and was $1,000 or less. are
required to file their returns on form
1040A. Individuals, whose net in
come, regardless of amount. was de-
rived from a business or profession,
including farming, are required to
use the larger form, 1910. The use
of Form 1O4O is required also in
cases where the net income was in
excess of $1,000, regardless of
whether from salary, business, pro-
fession or other taxable sources.
Many corporations engaged in
special kinds of business, such as
manufacturing tobacco or olemar-
CINE, dealing in narcotics or spirit
nous liquors, etc, are required to
make special reports. Corporations
subject to sales tax or occupational
tax also have their particular forms
to fill out. A domestic corporation
must file annually. during July. a
return ON Form 707 showing the fair
market value of it's capital stock for
the preceding year ending June goth.
In the case of a foreign corporation
doing business in the United States,
it is required to file a return on
Form 70S during July reporting the
average amount of capital employed
in the transaction of business in the
United States during the preceding
fiscal year.
The forms required from corpora
tions in general for income tax pur-
poses may be divided into two class
es. those required in connection with
their own income and those required
with respect to the income of other
taxpayers. Some of the forms re-
quired to be filed by the corporations
in connection with their own incomes
are as follows: Form 1920, If the
corporation files on a calendar year
basis, on Form 1120A If 1t files on a
fiscal year basis. Life insurance
companies file on Form 1120L. A
subsidiary or affiliated corporation
whose net income is included in a
consolidated return filed by the par
IL corporation must make an infor-
nation return on Form 1122. A GER
tificate of inventory on Form 1925
must be filed by any corporation en-
gagged in a trade of business in which
the production. purchase, or sale OF
merchandise of any kind is an in
, 1925-02-05
NOTICE OF MORTGAGE
FORECLOSURE SALE

Default having been made in the
payment Of money secured by a mort
gage deed executed and delivered on
the 29th day of September, A. D.,
1928, by Matilda Swanson, and her
husband, August Swanson, mortgag-
ors, of Carbon County, Wyoming, to
Erika Larson, of Carbon County,
Wyoming, MORTGAGE, and which
said mortgage deed was thereafter re-
corded in Book 166 on Page las of
the records in the office Of the Coun-
ty Clerk and Ex-Officio Register of
Deeds OF Carbon County, Wyoming,
on the goth day of September, A. D.
1923, at two O'Clock P. M. And,
WHEREAS, the power of sale con-
tanned in said mortgage deed has be-
come operative by reaso of the mort
gagors' default in the payment of the
principal upon one promissOry note
for the sum of One Thousand
($1,0OO) Dollars, due six months af-
ter date, executed and delivered by
said mortgagors to mortgage of
even date Of said mortgage and said
note being secured by said mortgage,
and interest due thereon as herein
after mentioned. And,
WHEREAS, no suit or proceeding
has been instituted at law to recover
the indebtedness secured by said
mortgage, Or any part thereof, and
the amount claimed to be due on said
mortgage and note on the date of the
first publication of this notice is the
principal sun of 1000, together with
interest thereon at so per annum
from the 29th day of December, A.
D., 1924, making a total sum due on
principal and interest at the date of
the first publication of this notice
of $~1,0O4.SS, together with the sum
of 10000 stipulated in said mort
gage deed to- be paid as attorneys
fees in case of the foreclosure of said
mortgage, together with the costs
and expenses of said foreclosure.
NOW, THEREFORE,, notice is
hereby given that the said Erika Lar
son, MORTGAGE, will, because of said
default, cause the mortgaged prem
ises hereinafter described to be sold
at public vendue by the Sheriff or
Deputy Sheriff of Carbon County.
Wyoming, to the highest and best
bidder therefor. for cash, in accord
ance with the power of sale contain
ed in said mortgage, and the pro-
, 1925-02-05

come-producing factor.
Ownership certificates on Form
1000 r required to be filed by
nonresident foreign corporations in
collecting interest on bonds or SINH
lar obligations owned by them issued
by domestic or resident corporations.
Ownership and exemption certificates
Form 1886, r used by foreign cor
pOrations having offices in the U. s.
in order that no tax may be with
held at the source from their incomes.
The following are some of the
forms that are filed by corporations
in connection with the income of
other taxpayers. Form II 1912 and
1913 which are required Of debtor
corporations, or corporations acting
as paying agents or collecting agents
in behalf OF debtor corporations. A
corporation which acts as a fiduciary
in cases where the income tax II the
estate or trust is to be paid by the
beneficiary must make a return on
Form 1041. Form 1912 is filed by
corporations who pay at the source
the income tax on salaries, wages,
etc., paid to nonresident alien tax
payers.
Reports of income payments of
$1,000 or more of salaries and wages
are required to be filed on Forms
1896 and 1899 by a corporation
which pays such income. These re-
turns are carefully checked with the
returns Of the recipients. List of
dividend payments ON stock of do
nestle and resident corporations
must be filed on Form 1897 by div
idend-paying corporations.
, 1925-02-05
Notice! Clean off Your


Notice Is hereby given that the
ordinance providing that sidewalks
must be cleaned Immediately follow
ing every snow will be strictly en-
forced by the city authorities.
Leaving snow on sidewalks Is q
dangerous practice and 1t is absolute
ly necessary that every sidewalk in
the city be cleaned off right after
SHOWS.
By order Of the Mayor.
12-11-tf FRED HILLENBRAND,
City Marshal.
, 1925-02-05
G

Dated this 28th day of January
A. d. 1925.
Rawlins Theatre Company, Inc,
BY C. H. Whittum, President.
First publication Jan. 20, 1926.
Third publication Feb. IL, 1925.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
REFERENCE TO
ATKINSON FEE
ELIMINATED
Intake to be Completed Under
Direction of D0Orley
and McGraW
MINUTES UNDER FIRE
Commissioner Thompson
Asks Why Entire ResOlu-
ton Was Not Recorded

When City Auditor Atkinson read
the minutes of the commission at
which it was decided to complete the
intake by city force account Monday
evening, Commissioner Thompson
objected to the fact that no mention
was made that the city engineer was
to receive no fee under his contract
uron this work.
81 was asked whether the resolu
tion was as l had introduced it,"
said Mr.. Thompson today.
"No, it is not" replied Mr.. Thomp-
son. | stated that there was no fee
to be paid to City Engineer Atkin-
son and l think that this should
have been incorporated in the Off
cal record
Mayor Lenhart replied: "This is
not an engineers job anyway"
Commissioner Thompson said he
let the matter rest there, but felt
that the city auditor should have
recorded the resolution just as 1t
was introduced
Whether fee will be paid is not
now to prevent such fee being
paid.
1t was decided to do the work
under the direction of William Nc
Craw and George Doorley, ,superin-
tendent of the water department.
McGraw is to receive SIS day.
Other labor and rental Of equipment
to be paid by the city. Just what the
cost will be lis probIematical. For
months the city 1T a cost of from
$4OO to $500 has been pumping the
water twice. This is an extra charge
due to the controversy over the in
take. The old intake and old pumps
which it is proposed to discard later
are now doing duty. Without them,
Bismarck, despite large outlay of
money, would be without water
supply. This has been going on for
year.
Mr.. Thompson said that he would
oppose any payment of fees to City
Engineer Atkinson despite the fact
that this resolution was not accur-
atcly recorded by City Auditor At
kinsOn.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
ONE BOARD TO
MAKEL0ANSI IS
S0RLIE'S IDEA
Governor Would Have Land
Board Quit the Making
OF Farm Loans
COULD PURCHASE BONDS
Governor Would Have All
Farm Loans Made by Bank
of North Dakota

Abolition Of the farm loan busi-
ty and school lands, and concentra-
tion Of the rural credits business Of
TIE state in the farm loan depart
ment of the Bank of North Dakota,
is favored by Governor A. G. Sorlie.
A bill may be introduced in the pres
ent session of the legislature max
irg provision for this.
The opinion Of the Governor, based
upon information gained while sit
ting as member of the board of
university and school lands since he
became Governor, is. that an econ
omy could be effected by such con-
sclidation.
Under the present law governing
the funds at the hands Of the board
of university and school lands, de-
rived from interest and income on
the school lands of the state, at least
one-third of the amount must be in
vested in farm loans. Other funds
are used in purchase of school dis
trict and similar bond issues. Under
the proposal of the Governor it would
be necessary to change the law.
The amount of money used by the
board of university and school lands
in making farm loans would be used
in the purchase of rural credits
bonds of the Bank of North Dakota
loan department, under the Cover
nor's plan. All Of the farm loan
business would be concentrated in
one department., and reduction in
overhead expense resulting from cost
Of appraisal, etc. would be reduced.
he believes.
Governor Sorlie, who has main
tanned "hands off" policy in the
legislature, also has some ideas with
regard to banking legislation, which
he believes should be enacted in
this session of the legislature, and
has made known his ideas to lcgis-
lators, but it is doubtful if he will
attempt to go beyond giving of sug-
gestion and advice regarding them.
Among other things, the Governor
believes that depositors of closed
banks should have controlling voice
in the appointment of receivers, be
lieving that the expense of receiver
ship would be reduced and that a
greater measure of control by de-
posltors is due them because they
are most vitality interested in the
closed banks.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
YOUTH LEADS
IN DOG DERBY
st. Goddard With Seven
Huskies Is Ahead

The Pas, Feb. Am 18-year-old
youth Emil St. Goddard, and team
of seven huskies, were pluckily plod-
ding their way early today down the
final stretch Of the 200-mile nonstop
race Of The Pas Derby Association,
leading a field of five entries.
Latest reports from Herb Lake,
the turning point, 102 miles from
hsfe, had st. Goddard who drove
Jack Bacon's dogs. holding COM
Portable lead in the long grind. He
had maintained his advantage since
shortly after the start of the con-
test at the Saskatchewan river yes
terday.
1t was predicted here that if the
present pace were maintained today,
the first team would be due at the
finishing line early this afternoon.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
MAKE PROGRAM
FOR A.0F G. FOR
ENSUING YEAR
Members of Commerce Body,
in Meeting, Discuss Pro.
p0sals For Work
Y. NJ. c. A. SUGGESTED
Also Better Tourist Camp,
Marking of Streets, Lar
ger Corn Show, Suggested

Suggestions for program of
work of the Association of Com
merce during the ensuing year were
made last night at general meet
ing Of the membership held at the
High School. Many suggestions we're
advanced for civic and commercial
erdeavors of the Association, which
will be compiled by the secretary,
and the preponderance of opinion of
the members will rule the makeup
of the program.
The meeting was called to order
by Judge Nuessle, president, in
the absence of +. l.. Conklin, pres
ident. He spoke briefly of the work
that the Association wishes to ac-
complish during the coming year
and stressed the fact that the meet
ing was called in order to get con-
sensus of the opinions Of the men,
bers. Music was furnished by Mr..
Gillett of Minneapolis, who sang
and played. Immediately following
the short opening program the men,
bers were assigned to three groups
to decide upon some things which
should be accomplished and a COM
rrehensive plan for work outlined.
Leaders for the groups were C. r.
Simpson, c. l.. Young and H. o. Sax
vik. Various suggestions were put
forward as to work that would help
to advertise Bismarck, such as beau
tifying the city and above all, keep
ing it clean.
Last fall representative of the
Harmon Foundation was here look
ing over the prospects Of helping
Bismarck to get a playground, and
it was learned that not all the fifty
cities were yet chosen and that Bis
marck may yet have a chance.
1t was suggested that a history
OF Bismarck had been written and
that if other organizations might
help in conjunction with the Asso-
citation Of Commerce, this history
might be published and used as an
advertising proposition. In showing
Miss Nader, representative of the
Harmon Foundation, the good points
Of Bismarck, several citizens found
that they did not know all the nice
things about Bismarck and would
advise every citizen to show some
one over the city and in this way
learn to realize the good things that
there are in Bismarck.
Many Proposals
Other suggestions we're made. such
as: Y. M. C. A., better tourist camp,
marking streets, sending trees to
farmers with instructions for plant
ing, a larger corn show and county
fair, a community chest, a commun.
ity playday, and since Bismarck has
a central location and such good hos
pitals, it would be to the benefit of
Bismarck if the roads leading into
tie city were in better condition.
The outstanding thing that every
citizen was asked to keep in mind
was the fact that he must first sell
his city to himself before he can
C mpetently sell it to others.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
ALIENISTS SEE
YOUNG SLAYER
Find Girl Who Says, She Kill
cd Others intellectual

Los Angeles, Feb. Aft seven
year-old Alva Thompson did not kill
her twin sister in Canada two years
ago by feeding her ground glass,
she certainly thinks she did, accord
ing to alienists who have examined
her at the psychopatric hospital
where she is being held today as a
ward of the Juvenile court. 80 III
DR.. E. H. Williams, after question
ing the girl at some length eharac-
terized her as IAN abnormal child of
high intellectual type" but "born
with too much intellect and not
enough judgment" He said 4 that
while he would not attempt to pass
judgment on the truth or falsity, Of
Alva's confession TO police Sunday
night he was sure that she actually
believed she killed her sister and an
adult who formerly took care of her
and that she had fixed deadly potions
for various other children and adults.
Her father, Russell Thompson
characterized the child's story as
wisrd and impossible but members
Gf the family with which she has
been boarding insist she tells the
truth and cites alleged instances of
poisoning lately attempted by the
girl.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
CIGARETTE
. BILLS ARE UP
Considered in Temperance
Committee of House
The two cigarette bills came
before the House this afternoon
with five members of the Tenn
perance Committee for passage
and five against. Consideration
was postponed until tomorrow.

The two "cigarette bills" of the
present legislature got another air
ing this morning.
Hearing was held before the House
temperance committee on House Bills
Nos. 61 and 62, one of which provides
penalties for selling cigarettes to
minors, and the other licenses the
sale of cigarettes.
Rev. F. L. Watkins, the first speak
er, criticized the lack of teeth in the
bill prohibiting sale to minors, and
Senator Hamilton, author, defended.
Rev. Watkins said that if it were
not for the minors he would not be
much concerned in the cigarette law,
believing adults were old enough
to act for themselves.
Senator Hamilton declared the
state had spent million and half
dollars since 1913 in attempting to
enforce the cigarette law and had
failed. The proposed measure, he
said, would bring the state 100000
revenue annually. Cigarettes should
be taxed as a luxury, he said.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
KENTUCKY Man
NEAR FREEDOM
FROM CAVERN
Foot of Floyd Collins, Held by
Boulder For Days, Is
Finally Freed
STILL IS WEDGED IN
Behind Rocks Which Rescuers
Are Seeking to Disl0dge
to Bring Freedom

Cave City, KY, Feb. 4.-(By the A.
PA slide in Sand Cave this
morning left the foot of Floyd Col
lins. IS. free for the first time since
he was imprisoned on Friday morn
ing when boulder wedged his leg
where rescuers were unable to reach
him but Collins was held behind q
wall of rock. hSss
Collins called from the other side
of the rock slide that his foot was
free. but said he was to weak to work
his way out.
This information was brought to
the mouth Of the cave by Roy Cook
sey.Ha negro, engaged in rescue work.
The rock barricades probably can
be cleared away sometime this after
noon, Cookey said.
Hazardous for an experienced cave
man, the rescue workers are in
great peril. To relieve Collins, the
wqrkers must descend head. first
flimy passage more than 125 feet
long, at all times squirming, snake
like in cold, penetrating muck. Un-
III IdSI HISHI CHc Why DclIHS VI y
flash light or the short rays of light
from an oil lantern carried by the
rescuers were the only means of
penetrating the inky darkness.
Electric lights supplied by por-
table plant, were strung in the tun-
mel. The tunnel slopes downward at
an angle of about 66 degrees some 65
feet, then is level for 20 feet, then
slopes at an angle of Is degrees for
another 65 feet, terminating in q
sheer drop of eight feet, and then at
reverse angle of 45 degrees to the
right. In only one passage is the
passage wider than the body of a
small man.
Tho sandstone formation Of crum-
bling lock, loosened by beating from
above, might at any moment dump
tons of earth into the hole. A mis-
step, such as Collins made, might
loosen other boulders, crushing
everything under their weight or i'm
prisoning all in the crevice.
Continued on page ~
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
Legion Names
Committee To.
Talk ArmOry

The American Legion has appoint
ed the following committee to confer
with the officers and directors of
Company "A" regarding the possi-
bilities Of erecting an armory:
Frayne Baker, Maj. Harold Sorenson,
and F. M. Parsons. The question OF
an armory which could be used as
q convention exhibition hall was dis
cussed at the Association of Com
.marce meeting at the High School
Tuesday evening.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
BY X. A. CONkEY
Tax COnsultant

In computing the net income there
may be deducted from gross income
the following items:
/. Necessary expenses paid or in
Cured during the year in carrying
on business;
2. All interest paid on indebted
ness other than indebtedness incur
red or continued to purchase or
carry obligations, the interest upon
which is wholly tax exempt. How
ever, interest paid on indebtedness
incurred or continued to purchase or
carry on obligations of the United
States, issued after Sept. "a, 1917
(and originally subscribed for by the
taxpayer), may be deducted whether
Or not the interest from such obliga-
tions is wholly tax exempt;
3. All domestic and foreign tax
except:
(a) Federal income, war profits
and excess profits taxes;
tb) Other income, war profits
and excess profits taxes allowed as a
credit;
Co Taxes assessed against local
benefits. and
Cd Taxes imposed upon tax
payers interest in corporation,
which are paid by the corporation
without reimbursement (such as
taxes paid by national banks on be-
half of their stockholders:
a. All losses. not compensated for
by insurance. incurred in transac-
tions entered into for profit, whether
or not connected with trade or
business, and any loss, not compen-
sated for by insurance, if arising
from fires. or, other casualties. or
from theft:
J S. Debts ascertained to be worth
less and charged off during the tax
able year. or. in the discretion of
the commissioner of internal rev.
enue, a reasonable addition to re-
serve for bad debts. With the ap-
proval of the commissioner. debts
may be charged off in part;
6. A reasonable allowance for de.
probation or obsolescence of prop
erty used in trade or business.
z. A reasonable allowance for de-
pletion in the case Of oil wells.
mines, etc.:
8. Contribution to or for the use
of the United States, or any politi-
cal subdivision thereof, for public
purposes; or to or for the use of
certain corporations, trusts, commun-
ity chests. funds or foundations, or
fraternal organizations. for religi-
Gus, charitable, scientific or educa-
tional purposes. This deduction, how
ever. may not exceed 1t. per cent of
the taxpayers net income before de-
Quoting such contributions. unless
during the taxable year and in each
of the, ten preceding taxable years
such contributions exceed 80 per
cent Of his net income for each year
without the benefit of this deduction.
in which case the full amount of such
contributions may be deducted, and
8. The amount of any met loss"
sustained in the two years next pre-
ceding the taxable year.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
FORBES GIVEN
HIS SENTENCE
He and Thompson Get Two
Years, $4,000 Fine

Chicago, Feb. 4.-Charles R. For.
bes, former director Of the Veterans
Bureau, and John w. Thompson,
wealthy St. Louis contractor, today
were sentenced to two years il
prison at Leavenworth penitentiary
and $4,000 fines by Federal Judge
George A. Carpenter.
They were found guilty by a jury
January 30 of conspiracy to defraud
the government in the ALLEGATION of
veterans hospital contracts and re-
ceived the maximum sentence. The
court granted 30-day stay of SEN
tence for the filing of an appeal
and defense counsel indicated the
case would be Immediately appeal
ed.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
C0NFESSES HE
SLEW HIS SON

Pittsburgh, Feb. ALBERT S. Til
len, 4S, has confessed to county de-
tectives that he shot and killed his
SON last Sunday in their home in
Ingram, suburb. and then turned
the pistol on himself in an attempt
to suicide.
Tillen said he and his son had
planned suicide together, but de-
clsred the SON had lost his nerve
and requested that Tillen shoot him.
Tillen said he complied and then
shot himself. Tillen is believed to
have killed his son after a quarrel.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
Freed From
Murder Charge

Marionette, Wis, Feb. 4.-John J
Janick, held without charge follow
ing the finding of bis wife's body in
we'll on farm near Pcshtlgo two
days ago, was released late last
night.
The coroner's inquest yesterday
satisfied authorities that death was
accidental. The coroner believes that
she slipped on the ice around the
we'll and fell to her death.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-04
BIG FORTUNES
TO BE UNITED

New York, Feb. 4.-The engage
ment Of James Stillman Rockefeller,
son of the late William G. Rookie
feller. to Miss Nancy Carnegie,
daughter, of Andrew Carnegie H., is
announced. Two Of the richest fam
lilies in the world-one ewing its for
tune to oil and the other to steel
will be united by the marriage.