davidaulloa/AmericanStories huggingface dataset:
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Monday, January II, 1925.
"In the mountains of truth. you never
climb in vain. -N'etzens'
WHY NOT REGISTER THE
ALIENS?

Those who are interested in maxi
ing our immigration laws effective
have arrived at the conclusion. at
least many of them. we believe, have,
that "alien registration Is a necessity
if we mean business, to quote from
one of the circulars we have recelV-
ed
We have received nothing afford
Ing any evidence that would upset
such a conclusion, while the news OF
the day contains abundant evidence
that the immigration laws are being
evaded, and that. too, by the worst
possible element. The honest, decent
workers, for which there undoubted-
" exists here and there in this coun-
trv more or less need at times. are
not those who are struggled in from
Cana da, from Mexico-exceptf for pos
sibly some Of the Mexicans-from
the rum fleet lowering about our
shores and from Cuba.
It is credible that many OF these
are mentally and physically oeIectlVe
and could not pass medical inspec-
ton. Surely such conditions contain
worse possibilities than did the old.
AS one writer expresses 1t: 1.-THE
whole thing looks hopeless. but It 10
not in the least hopeless If we mean
business. There is one remedy al
ready in successful use in England,
ana in other countries. namely the
registration law"
Americans going to those foreign
countries are likely to be required to
register. These aliens at home are
compelled to register. 1t would in
crease their respect for this country
were they required to register here.
Why not have them registered?
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Up the Shady Forest Trail
Hops little bunny,
Knapsack bouncing up and down
Full of Pumpkin Money.
Yes, sir. Pumpkin Pennies had
just found their way into Rabbit
land. They looked like Uncle Sans
penny pieces when just out of the
mint. Dear Uncle Lucky, the old
gentleman bunny, uncle Of Little
Jack Rabbit. made them down at his
bank in Rabbitville. With a small
round tin box he worked all day
long cutting these new right pen
MES out of pumpkin shells. You see
all the carrots had been stored away
for winter use, but there were so
many pumpkin shells lying around
after the Thanksgiving Pies had
been made that the wise old gentle
man bunny had decided to turn them
into Pumpkin Pennies. Wasn't he a
wonderful bank President? Well
guess yes. He was the big financier
of Cabbage Street, Rabbitville. Yes,
sireebus.
And now that I have explained all
this to YOU, Little Reader, I'll turn
to our bunny boy. who is hopping
clipperty clip. lipperty lip. up the
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Railroads and Steamboafa
MAINE CENTRAL RAilRoAn
Eastern Standard Time
TRAINS Lave AUGUSTA ron

Bangor. t12.47 a. L.. 81 .08 a. M. t232 q, m.
f445a. m. - 80 q. H.. t12.3S o. m. t252 q NJ
IL. o. NJ, 74O p. IA. =
.. & A. Pts, t12.47 a. n. t2.o3 Q. n. tl2n
Bar Harbor. AS.Oe a. m.. t2.33 a n. flzss
Bath. 1918 a. m. 1894 d. M. H.sS q ~
Belfast, C4.45 a. NJ. TO. 80 a. M, Y .52 b = NJ
Boston. 1921 a. M. rs. Is a. m, 1884 . 80
s955 a. m, t2.46 D. M. 50. "a p. m. a. OS :. =
Calais 1888 a. m. tl2.3s p. m.
Dover Foxcroft, GAS a. m, 1859 p. n "a
Gardiner. IS Fl a. m. t. 5 a. m, 1894 Z -
o. 53 a. M. t. 40 p. m. s3. "a p M. taos . -
:5.l5p M, f7.17p. ~. 40. 48 p. m.
Hallowell, t6 Is a. M. 1874 a. M. t9.5SGHk
'246 D. m. 3.34 p. m. TAOS p. N, tal5 49,
III o. M, +10.48 p. m. ~
Harmony. CA As a. m, t2.52 p. ID.
Lewiston. f. lisa. m. 1894 a. h., io.SS ~.
New York, "a p. m, a ,05 p. m. As
Portland, 1921 a. M. to. Is q. m, 1894 I. ssI
$3.50 a. m. .f2.46p p. m. s3. "a p m. taos 49,
flip. m. *iO. As p. M. sSs
Rockland t. Is a. u.. t9.34 q. M. TAOS NM
Skovhegan C445 am. 939 a. IN, n. 52pna
So. Gardner t. Is a. m, 1894 q. m, ~:
am, ~. As ON. 50. "a pm, t5.l5p.m, f7l7Sl;
St John, t12.47a. m.
Watervlle. tl2.47 q. m. .08 .. n. H3a|
a. M. F445a m. 80 =. m. tl2.3S q n. ~
D. m. 1911 p. M, TAO p. m. a
*DaiIy. except Sunday and Monday.
Daily, except Monday. Daily, except SUNDAY.
A Discontinued after October 10. iSunday oaly.
DC. DOUGLASS, N. L. HARRIS.
o-2S-24 V. p. & Genr Mgr. Gen1 Pass Aeeut
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

ready to fight for the right, ready to
die for the right. All honor to their
memory as we honor you today.
You have outlived them and have
now gathered around you new assO-
ciates who. with you. are winning
and will continue to win new
achievements and new glory as you
enter upon the second century OF
your life. In pushing deep into this
new century with its mysteries. its
troubles. its problems. may your
work for the State and nation. for
humanity and the right be as bril-
liant and enduring as In the long
trail back Of you"
1t Is to be hoped that the Journal
may live another century in the
Maine capital, and may discover an
other Blaine without the faults
which crippled Blaine's brilliant ca
reer.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

ters. Miss Mary O'Neill who resides
with her mother and Mrs. John
O'Reilly of Oakland, Mrs. Emery
11egarty of Waterville and Mrs. VII.
| liam Spillane of Boston, Mass. She
received several gifts beside post
cards and letters from relatives and,
| friends in honor of the day.
All Souls Universalist Sunday
school have elected the following Of.
ficers for 1925; Superintendent, Dean
| f. Wheeler: Assistant Superintend.
ent. Mrs. H. G. Mann; secretary,
Charlotte Shores: assistant secre.
tary. Flavilla Taylor; TREASURED.
Mable Farr; Librarian, Mrs. L. n.
Andrews; pianist, Helen Simmons:
teachers of the Primary Department
Superintendent Mrs. G. E. Small
Mrs. d. NJ. Marshall and Miss Anna
Damon; intermediate teacher. Mrs.
William Balm: Junior Teachers, Mrs.
j. A. Hallett and Mrs. Melvin Hall:
Mrs. Dean E. Wheeler and j. H.
Scribner; Senior teacher. Mrs. H. G.
Mann; Adult Teacher, Rev. H. G.
Mann; Cradle roll department Mrs.
c. f. Small and Mrs. G. w. Adams.
Mr.. and Mrs. Walter s. Dyer havv
received word from the Foreign MIS-
sionary Society at New York stating
that their son and wife Rev. and Mrs.
Vernelle w. Dyer and children Ver-
nellie, Jr., and Martha sailed from
Rangoon, India, Jan. list and expect
to reach America about the middle
of February. Mr.. Dyer has been pastor
Of the Emmanuel Baptist church q
Rangoon, India, for the past s years
and has also been engaged in Evan.
gelistic work throughout Burma. AZ
present he is enjoying a years fur'
Tough. 80,
The Annual Parish supper OF Az
Souls Universalist church VIII o.
held this Monday evening In tns
church vestry at 6 o'clock. The sup,
per will be followed by the Annual
Business meeting and officers VIII W
elected for the ensuing year.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Hinckiev Granoe

At the regular meeting Of Hinck-
icy Grange Tuesday evening. Worthy
Master Clifford was in the chair and
after disposing of several matters of
business the installation of officers
took place. Mrs. James Clement.
Past Master of Clinton Grange, was
installing officer and was ably assist
ed by Mrs. Pearl 3. Webb and Mrs.
.. Alice NJ. Kicker as marshals and by
Mrs. Frances Hall as introducing Of
fcer. The following officers were in
stalled: Worthy Master. NJ. H. Gift
ord: Overseer. Harold w. Conner;
Lecturer. Katherine Bickford: Chap
lain Lucy A. Dinsmore; Steward,
Ernest Anderson; Asst Steward,
Warren 7. Bessey; Sect. Nellie A,
Clifford; Treasurer, J. w. Henderson:
Gate Keeper. Benjamin H. Gaylord:
Ceres. Rose Henderson,: Pomona,
Linnie Besscy: Flora Alice Curtis;
Lady Asst. Steward Ruth Horne.
A baked bean and pastry supper
was served after which the Lecturer
called on several of those present for
remarks. George G. Tibbetts Past
Master of Victor Grange and also
Fast Master of Pomona gave inter-
esting "reminiscences of the WORKINGS
OF the order during the past SO years
and spoke of many changes which
mad taken place. Past Master of
llinckley Grange w. p. Hinckley.
was called on at this time and sus-
Sested that We look ahead so wears.
Several visitors from Skowlegan,
Canaan and Clinton made brief re-
marks. The Worthy Master gave an
outline of his trip to Portland, where
he attended the Maine State Grange
early in December. ending with a
humorous story. which caused much
merriment. The Worthy Lecturer,
Mrs. Bickford. was reminded of an
anecdote. which called forth another
laugh. There was a good attendance
about so members and guests being
present. The next meeting will be
held on the third Tuesday evening of
January.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Dinsmore. Accompaniment to the
congregational singing was played
by the orchestra.
Miss Evelyn JOY has returned to
Ter kindergarten work at Bangor
after passing short vacation with
her parents. Mr.. and Mrs. f. c. JOY
The Philatheat meeting which is u.s.
ually held the first Wednesday in the
month was deferred owing to illness
or the president. Plans are being
made to set date towards the last
Of January
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Editors Letter Box
Would Bridge at Thorn's Head
Dafl, T..

Would Bridge at Thorn's Head
Bath. Me, Jan. 8, 1924
The Kennebec Journal:
Believing that a free bridge at
Bath for the southern traffic would
be a good thing and that something
is absolutely better than nothing |
would like to suggest that considera-
ton be given for a light one span
bridge for teams and automobiles
only at Thorn's Head (north part Of
this city, and Days Ferry, the route
being north to Washington street, up
to bridge. thence straight road to
Wiscasset. Would say such a free
bridge would be inexpensive and sat
isfy state traffic.
CHARLES y. WEEKS.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Do This After
Severe Illness
How to Speedily Gain Strength
and Put on Needed Weight

Nothing like the wonderful vitaliz-
ing Vitamines in Cod Liver Oil to
help convalescing people to quickly
get strong and well - everybody
knows that.
But no body wants to take the i'll
smelling. horrible tasting, stomach
upsetting oil itself. so nowadays, up
to date medical men are ordering a
tablet of Cod Liver Oil and it surely
has proved blessing to thousands
OF people who have been sapped of
their natural strength after severe
illness and especially after the
Grippe or stubborn cough or cold.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Talk New Hotel
For City Auburn

Auburn. Jan. 10--A meeting of
prominent citizens of Auburn was
held this afternoon at the chamber
OF commerce rooms. TO confer with
William p. Loud of Damariscotta.
president of the Inns. Inc, of New
England Hotel Company. to consider
ways and means of financing a pro-
ject for large new modern hotel for
Auburn
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
MADISON
Eugene Fish

Word was received in Madison
Friday afternoon of the deatn =.
Eugene Fish at the Arson town iarm
after a critical illness of three day.;
Mr.. Fish was the son OF MI. ana
Mrs. johnson Fish and was nali "
Of the town of Arson. lie was
years old and has been lie ione
resident of this vicinity.
Nj. Fish leaves a widow IN Pol..
land and two daughters. Mrs. DENIM
Brooks of Arson and daughter ~
WateiVille.
He was q member Of the Madison
Methodist Episcopal church, Wne,s
the funeral services will be heiu
Monday. ~.
Mrs. Mary w. Kennison and MT
Conrad Kenn!son went to Augus.as
Saturday to pass the week end WILL
relatives. h
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Ask Sections Drug Store. Cough
Inns Drug Store or any regular drug
gist for box of McCoy's Cod Liver
OIL Compound Tablets. They cost
but little, are sugar coated and as
pleasant to take as candy.
Skinny men and women take them
to speedily put on plenty Of good
healthy solid flesh and for this pur-
pose they are SO extremely good that
thin men and women often take on s
pounds or more in 80 days. AS a mat
ter Of fact. your druggist will return
your money If you don't take on S
pounds in 30 days.
Great for weak, skinny. backward,
rundown children. too. and gives
them a hearty appetite.
Be sure and ask for McCoy's. the
original and genuine Cod Liver Oil
Compound Tablets-6o Tabiets-uu
cents.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Terming himself the original
ballot fiXer" with a magic ring, a
New York youth seeks notoriety.
He claims to have conducted a
school for ballot fixers. His alleged
use Of a ring for surrSptitiously
marking the ballots does not appear
to lie original, however. AS we re-
call, other workers of polling
place iniquity have resorted to a like
device. Original or not, there ought
to be some way for putting such
gentry where they would be COM
PEELED to endure hard labor over a
considerable period of time. So
they might acquire at least one good
habit for their young lives.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Mother in Jail as
Dry Law ViOlatOr

Lewiston, Me-, Jan. 10-Unabie :"
furnish $1,000 bonds as respondent IN
a liquor case, Mrs. Rose Leblanc, ~
of 313 Lisbon street. Lewiston. mo,n,
er of n two year old baby. was toda!,
committed to Jail where her huspahu
is already serving time on slmiiai
charge. Her arrest followed the SELF
use of several half pints of liquor
secreted in cleverly conceived hioe
in the kitchen clock.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
kennebecside CIub

The regular fornightly meeting Of
the kennebecside club was held Sat
uroay afternoon. Jan. 10 at the home
OF Miss Jennie Sawtelle. Mrs. G. w.
Merriam assisting as hostess; roll
call. New Years notes: paper
'Glimpses of Our Capital City."
written by Edmund A. Freeman OF
Washington. d. c.: New Years
poem, Mrs. J. w. futile. Dainty re-
ireshments We're served.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

The canny Scotch know a good
spud and they want and are getting
those from Aroostook. AS usual they
are serving themselves well. We
hope no bugs will accompany the po-
ato cargoes to bonny Scotland. but
If they do. that they will fit out Of
the highlands into the lowlands Of
the naughty Eriton.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Augusta Lodge Directory

ROSE OF SHARON CHAPTER,
No. i3. o. e. S. Stated meeting , on
first Wednesday Of each montn az menu Ma
sonic son Tem nppreia A ,nxted to attend
ELSIE ELSIE NJ. PiNGREE. Sec.
mon-wed-fri,tf --------.-
ASYLUM LODGE. NO. 70. !. Q. Q. E.
Regular meetings Friday at 7:3O T. M
installation Of officers Jan. "a. Re-
i FRANK L. DOUGLAS. n. 6.
ELLIS T.. WALKER, Sec'y.
yEPrHA ENcAMpMENT. NO; 8
Meetings second and fourth Tuesdays
of each month at 7.3o. insta'ia''o"
FRED B. HALL. G. P;
G. S. PEASLEE. Scribe.
CANTON AUGUSTA, NO. 9. p. M.
Regular meeting every third TUESDAY
a. EDGAR Nj. GAME. Capt;
A nj. DRUMMOND. Clerk.
r. 8. cAPEN REeEKAH LODGE,
No. SO. /. o. o. f.. meets "a and Atm
Wednesday evening at 100 O'CLOCK.
GRACE e. MESSER. N. G.
EVA NJ. LAMsoN. Rec. Sec.
mch25, m-w-f.lyr
y. "A. H. f1E nGSO1Hn WI 'uN
Of Seth Williams Post No. IL first
Thursday of each month.
GEO. E. GAY, Commander.
WILLIAM McDAVlD. Adjutant.
CALANTHE LODGE, NO. So, K. p.
Meeting every Wednesday evening at
7.3O. Castle Hall. Water street.
F. W. HALPEN. c. c.
l.. c. FLETCHER. K. of r. and S.
mon-tu-wed.tf
AUGUSTA LODGE NO. 964, 6.P.O.E.
Regular meetings in the Elks' Home,
Winthrop street. the second and fourtn
THURSDAYS Of each month at s o'clock.
EARL HAYES. E. r.
HARRIS S. DAY. Sec.
mon -wed-thtf
THE MAccABEES, kENNEBEc
Tent No u. meets i'll ForeSterS ha!l
the second Monday of each month at s
o'clock.
IT, A. MILLER. Com.
w. l.. CROSS, X. X.
mon-wed-fri.1yr
KENNEBEc LODGE. NO. 1853,
Loyal Order Of Moose. meets in G. A.
r. hall, Water street. first and third
Wednesday evening Of each month at
CHESTER NJ. REDMOND. Dictator.
w w. Jackson. Sec. IL Pike st.
mon-wsd-fri.tf ----------
LOMBARD CAMP, 2751, ROYAL
Neighbors OF America. Meetings sec
ond Friday evening Of each month at
FRANCES e. FARwELL. Oracle
JULIA E. ROBINSON. Rec.
1n1 mon wed-fri,1y
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Deported, Will Run
Line House in VT

Auburn, Jan. 10-Albert st. Pierre
OF Naturalization, who was re-
Gently deported to Canada for a year
because Of a series OF law violations,
has purchased the Beecher Falls line
house and will operate it on the Can
adam side. according TO reports re-
ceived here today.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Portland. Jan. 10-A collision be-
tween rapidly moving bob-sleds on
western Promenade today caused Sc
we're scalp wounds to Ethel Ronnell
~, who was taken to a hospital She
was resting comfortably tonight and
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
A Mellon Cut

W dSIIIIIe, (UII I USlT|
In the past twelve months the
Treasury has shaved off nearly a
billion dollars from the public debt
BY so doing. it has cut down the
heavy obligations OF the government,
which had reached the peak of $685.
596o6S.947 in August, 1919.
The first days of 1924 found the
taxpayers with liabilities amounting
to S20.97S.G32, 700. The first official
figures for 1925. just made public.
reveal a subtraction therefrom of
S935,434,7 ZOO. not half bad for one
years work,
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
Light and Airy
A Novel Warninu

n novel Warning
A driver Of an automobile in
Washington, Pa, while trailing a
small coupe, noticed very small let
tiers OIL the spare tire covering.
Anxious to know what was being
advertised, he drove close enough to
read the inscription, which said:
III you can read this you are too
d close"
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

There have been song and story
about deeds Of the past that were no
more heroic. no more conspicuous ex-
emplars of devotion to duty, than
appear to have been those perform
ed in the Office Of the telephone ex-
change of the little village of BROOKS.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

One feels a bit sorry for that
youthful New York policewoman,
who on her first attempt to catch
pickpockets underwent the picking of
her own pockets and the stealing of
her badge.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
HINCKLEY

Mrs. Bindina Larabee Of Spring
field, Mass. recently came to act as
housekeeper for Harlan Topper
Mrs. Larabee was so unfortunate as
to scald her foot badly from a hot
water bottle, just before coming
here and for the past several days
has had a nurse. Mrs. Bixby. car
ing for her.
Mrs. e. J. Bruce OF Clinton was
in tow Friday to visit her aunt
Mrs. Birdina Larabee.
Mrs. Annie l.. Holt was in Show
hogan for the day, Wednesday, the
guest Of her son and wife, Mr.. and
Mrs. G. NJ. Holt.
Selectman and Mrs. f. A. Covell
have been guests of their son,
irwin Covell and family at Vassal-
boro. the past few days.
Miss Ada f. and Delma A. Bessey
went to Skowhegan Friday night to
be guests Of their uncle and aunt,
Mr.. and Mrs. Frances Spofford
until Sunday.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

it is thought she escaped fractured
skull. Two girl companions were
thrown several feet but escaped in
Jury.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12
backward" Party

a very pleasing social evening
was fecently enjoyed at the home Of
Mr. ana Mrs. John w. Walker,
when their niece, Miss Mildred
Topper, student OF Colby College.
was hostess to a party Of Young
friends. The invitations called for
q backward party" and were writ
ten in a manner to carry out the
idea. The guests wore some Of their
clothing in an opposite manner from
the usual custom. Refreshments
were served at the beginning of the
evening and everything was carried
out appropriately to the occasion.
time
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

CANTON AUGUSTA, NO. 9, p. M.
Regular meeting every third TUESDAY
at 3 o'clock.
A Nj. DRUMMOND. Clerk.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Helen Palmer was an overnight
guest OF her grandparents at
Springside Thursday.
The Christian E,ndeavor meeting
was held at the church last Sunday
at $50 F. NJ. led by Miss Lucy
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

JEP1HA ENcAMPMENT. NO; 8
Nee,ings second and fourth TUESDAYS
of each month at 7.30. Installation
FRED B. HALL. c. P;
C. S. PEASLEE. Scrlpe.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-01-12

Regular meetings Friday at 7So +. NJ.
installation Of officers Jan. ID IKE
freshments. ~
FRANK L. DOUGLAS y. "
ELLIS T.. WALKER, Secy.
The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-02-16
BY II. A. CONkEY
Tax COnsultant

Following is the basis for deter
mining gain or loss.'
(a) The basis for computing gain
or loss from the sale or other dis
position of property acquired prior
TO March I, 1913. is its cost, Cor il
not purchased, the value Of time ac-
quired), or the fair ,mraket value as
of March /, 1913, whichever is great
cr
(b) The basis for computing gain
or loss from the sale or other dis
position of property acquired after
Feb. %, 1913, is the cost thereof, ex-
cept:
/. As to property which should
have been included in the last in.
ventory, the basis is the last in
ventory value.
2. In the case of property acquir-
ed by gift subsequent to Dec. 81
1920. the basis is the same as il
would be in the hands of the donor
or the last preceding owner by whom
it was not acquired by gift.
3. AS to property acquired by q
transfer in trust after Dec. 81, 1920
the basis is the same as it would be
in the hands of the grantor, increas.
ed in the amount OF, gain or decreas'
ed in the amount of loss, if any, re-
cognized to the grantor under the
law in effect at time of transfer.
a. In the case Of property ac'
quired by gift, including transfer:
in trust, prior to Jan. l, 1921, the
basis is the fair market value of ths
property at the time of acquisition
S. Where property is acquired BY
bequest, devise or inheritance, or BY
transfers made in contemplation o1
death, or by transfers in living
trusts made in contemplation Of
death or intended to take effect ir
possession or enjoyment at or after
death, the basis is the fair market
value of the property at the time o1
acquisition.