davidaulloa/AmericanStories huggingface dataset:
The Chapel Hill weekly., 1932-11-04

had 10 pay years ago, federal Of SO 50 and
state tax Of $25 total Of S47 80 now he has pay
federal tax Of $50 and of $40, total of
S120
The figures in the following table have been checked
by verified by the l. 5. Collector Of Internal Revenue
for the North Carolina district and by the State Com
missioner Of Revenue
The separation Of the table nto sections is based
upon the marital status Of the taxpayer and upon the
number Of his dependent children. The income is
sumed be the net income before allowance for per-
sonal exemptions any other deductions
For example. the income Of $4,000 in Section ap-
plies to married man who has one child and receives
The Chapel Hill weekly., 1932-11-04
Federal Tax Rate and Exemptions

Last year the federal rate y per cent the
first 81 900 Of taxable income per cent on the next
$4,000 and per cent on all over $4,000.
Now the fe4tral tax rate is per cent on the first
81 900 Of taxable income and per cent all over
$4,000
(Taxable income means the income after allowance
for personal exemption and all other deductons).
The personal exemption for unmarried man was
$500 last year; it is $1,000. For married man
living with his wife it was So 500 last year is
81 500: the credit for every dependent child remains
$500
Example: A married with three children and
with an income Of $500 has federal income tax
to pay because his exemptions amount to more than
his income If his income is 81 800, then his taxable
income is $500 Chat is, $4 500 minus his exemptions
Of $3700) and his tax is $32 Chat is, per cent of
5000
The federal revenue law also provides for surtax
This viii be explained later
State Tax Rate and Exemptions
Two years ago the state income tax rate was IA
per cent on the first $1,000 Of taxable income, per
cent on the second 81 500 3 per cent the fourth
$1,000, Az percent all $4,000 up to S15.OOO
and per on all over $4,000.
The state income tax rate is per cent on the
first 81 900 of taxable income per cent the second
81 600, per cent the third $4,000, per cent on
the fourth $4,000, 5l2 per cent the fifth $4,000, and
per cent all taxable income in excess of $4,000.
The personal exemption for unmarried man is
81 900 for married living with his wife, 81 000
for every dependent child, 5000 These same exemp-
tions have been in effect for several years.
Example: A married with two children and
with an income of 5000 is entitled to personal ex
emption Of ST. 400. Thus his taxable income is $500
His state income tax therefore amounts to $40 on the
first 81 000 and $48 the remaining 81 1,600a total
Of $88
Teachers and Other State Employees
A salary received from the state government is not
subject to the federal income tax but is to the
state income tax unless the person receiving it is
constitutional officer
Hence members of the faculty of state institution
of learning and teachers in the public schools do hot
have to pay federal income tax upon their salaries.
Example: University professor with wife, one
child, and income of $4,000, pays state income
tax of SIG and other income tax.
Employees of the federal government, including
persons in the Army and Navy, do not have to pay
state income tax upon salaries, wages, other COM
pensation received from the government
The Chapel Hill weekly., 1932-11-04
n Raleigh h

The foregoing article has been
printed on q separate sheet and
may be obtained at the Chapel
Hill Weekly office. Per copy, 5
cents; three for 10 cents. By
'''aaaat ''aat PEI per copy, eeff3at 9 cents; three'for
18 cents. q"
The Chapel Hill weekly., 1932-11-04

the value Of the property assessed; contrbu-
tiOns charities to amount not to exceed Is per
cent Of the taxpayers net income computed without
the benefit Of this deduction
Example: taxpayer may deduct not only the in
terest paid out in connection with business; he may
deduct Also the interest mortgage his home or
interest any money he except ID on indebted
incurred continued to purchase carry obli-
cations securities exempt from the federal income
tax and except (2) Indebtedness incurred con-
tinued in connection with purchasing carrying an
annuity.
State: Under the North Carolina income tax law
the items deductibe practically the those
listed above deductibe under the federal law: inter-
may be deducted, and taxes and contributions to
charities to amount not to exceed per cent of the
taxpayers net income
(Note: The federal law allows the deduction Of taxes
except United States income war-profts, and
profits taxes, but the state of North Carolina excepts
all income, war-profts and excess-profts taxes That
is, in making out his federal income tax return the
taxpayer is allowed to deduct his state income tax paid
in the preceding year. but in making out his state in
return he is not allowed to deduct either his
federal income tax his state income tax paid in the
preceding year,.
The Chapel Hill weekly., 1932-11-04

directly or indirectly a beneficiary
under such policy"
The Constructions" issued by the
state for filing out income tax returns
inform the taxpayer that the follow
ing items are not deductible: the ex-
penses of the operation of an automo-
bile used by the taxpayer in going to
and from work or pleasure, and mon
The Chapel Hill weekly., 1932-11-04

!. MARRIED FOUR DEPENDENT CHILDREN
Income-Gross, Net, and Taxable

Gross income means all taxpayer receives
cept certain which the laws shall not be
cuded The employ the
describing Gross income includes profits
derived from salaries, compensation or
personal service from professions vcation trade business
sales dealings property whether real or per
growing the ownership Of interest in such
property"
Net income means the amount that is ordinarily spoken
income salary Of say, 900, such salary
lis case his If he conducts business
what remains after deducting from his gross
expenses business-ages rental bust
property goods which he buys order to SELL bad
buildings machinery used his bust
ness, and all other physician lawyer IN cal
cuating deducts Office salaries he for
and all other incurred IN the practice
Of his profession.
Taxable the income that remains after all deduc-
tions specified made from income These
include exemption and certain expenditures
or example interest and contributions to charity up to
la fixed limit.
Exclusions from Gross Income
Federnt: Under the federal income tax law, among
the items that shall not be included in gross income
and shall be exempt from taxation are the folowlng
amounts received under life insurance policy
tract paid by Of the death of the insured gifts
bequests and devses interest upon the obligations of
la state territory any political subdivision thereof
interest upon the obligations Of the United States or
its possessions compensation for injuries Sickness
State: Under the North Carolina law, among the
items that shall not be included in gross income
and shall be exempt from taxation the following:
proceeds of life insurance poces gifts, bequests, and
devises interest upon the obligations of the United
States its possessions The state of North Caro-
lima; salaries, wages, other compensation received
from the United States by officials employees there
of, including persons in the military or naval forces;
compensation for injuries or sickness.
(Note ]: Interest from county and town bonds, and
from bonds Of states other than North Carolina is sub
ect to the state income tax but not to the federal in
come taxi
(Note 2: There certain exceptions to the prOvl
sion exemptng interest United States bonds from
the federal Inquiry to these exceptions should
be addressed TO the Collection Of Internal Revenue in
the taxpayers district.
Deductions from Gross Income
Federal Under the federal income tax law, items
deductibe from gross income Cor from net income in
The Chapel Hill weekly., 1932-11-04
Dividends

Fedra For the normal tax (bu not for the surtax) the
taxpayer allowed deduct his dividends
from domestic corporation which subject the federal
come
The that all dividends shall be
lin detail explained the schedules the
The certain allowances in the Of dv
dends from which derive their earnings from
inside of North Carolina these
poraons taxed separately by the On dividends from
foreign corporations @ corporations outside of North Caro-
ina) the taxpayer subject of per without
emption deduction for For example, if
receives 81 900 dividends from foreign corporation
he must the state tax Of 500 Even if this 900 is his
only there exemption allowance relieve him
of any part of the tax.
Whoever has to dividends and is uncertain
to his liability under the law should make inquiry of the
commissioner of Of the
err The provision relating dividends is of the
Items Not Deductible
Under both the federal and laws these
named deducbe: personal living family expenses;
paid buildings for permanent improve
the value any property
expended in restoring property for which
lowance is made has been made
Under the state law premiums paid any life insurance
policy deductible.
The federal law deductbe premiums paid
life insurance policy covering the life of officer
business carried by the taxpayer when the taxpayer is
The Chapel Hill weekly., 1932-11-04
Deductions from Gross Ineon

Federal: Under the federal income tax law items
deductibe from gross income Cor from net income in
where only net income is entered the tax re-
urn) include interest paid accrued within the tax
able year; taxes paid accrued within the taxable
year. except income, profits, and excess-profts
taxes imposed by the United States and except taxes
assessed against local benefits of kind tending to in
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
NEW BRIDGE OPENED TO
TRAFFIC

The concrete and steel bridge,
built by the county commissioners,
across Scotchman's creek, about 200
yards from where the new State
bridge is being erected across the
Bohemia River, was opened to trrffic
last week.
The new bridge is expected to
meet the needs of the travelling
public in that section for many years.
Work was started on the structure
early last fall, and when nearly COM
pleted it was found that one of the
piers, due to faulty foundation, had
moved several inches. The contrac-
tors, the Luton Bridge Company, of
Clarksburg. w. Va, tore out the
pier and rebuilt it at their own
expense. This resulted in the work
OF completing the bridge being
delayed some weeks.
Work on the new concrete bridge
across the Bohemia river, has been
in progress since last Fall. It will
probably take the greater part of this
year to complete ana is being built
by the State Roads Commission, at
the cost of $4,000
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
Mrs. Mercy C. Cauffman

The death of Mrs. Mercy c..
Cauffman, aged 81 years, oc-
CURED at the Lancaster, Pa,
General Hospital, on Thursday
morning. Mrs. Cauffman had
been a patient in the hospital
for ten days. She was a men,
Der of Little Britain Presbyte-
rian church, teacher of the
Woman's Bible class and prom
inent in all church affairs.
Besides her husband, F. L.
Cauffman, who is a we'll known
funeral director, she leaves two
sons: Edwin, of Port Deposit,
and Lewis, at home; also her
mother, Mrs. Priscilla Bailey,
a sister, Frances Bailey, of
Spring Hill, Kansas; a brother,
Edwin Bailey, of Barnsley, Pa.
Funeral services were held
on Sunday afternoon at her
late home, with interment in
Little Britain cemetery.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
j Harvey Townsend

j. Harvey Townsend, son of
the late Elwood and Mercy
Wood Townsend of Kinks
Mills. Pa, died Monday after
noon, at three o'clock, at his
home near Sylmar. He had
not been in good health for
some months. Suffering a
stroke at an early hour Sunday
morning, he hid not regain
consciousness.
The deceased was in the
49th year of his age. He fol-
lowed farming and supplyed
pottery trade with clay, there
being a valuable deposit of this
mineral on his property.
His wife, Mrs. Effie (Brown)
Townsend, and three children
survive, Miss Emily Townsend,
Ralph and Harvey, survive;
James Townsend, of West
Grove, and Mrs. Mercy Kirk, of
Oxford, Pa.
The funeral was held Thurs
day afternoon, with services at
his late home at 2 o'clock, and
interment in Friends burying
ground, Calvert.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
CHRISTIAN EDUCATIONAL
CONFERENCE

The first of two conferences
under auspices of the Cecil
County Council of Christian
Education, was held in Rising
Sun M. E. church on Wednes-
day of this week, and the Sec
ond meeting will be held in the
M. E. Church House, Elkton,
on Wednesday, March "a.
The meeting here, opened at
two O'Clock. Round table con-
ferences on various phases of
Christian education in the
local church were held.
The conference was followed
by a dinner at $50 o'clock. AT
the conclusion of the dinner
a twenty minute address was
made by Rev. A. H. Hibshman,
of West Nottingham Presbyte-
rian church.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
$1,000 DAMAGES

In the Circuit Court at Towson,
last week, jury warded A. G..
Doukas, of Havre de Grace, a
verdict of $1,000 in his suit against
the Great Atlantic and Pacific Tea
Company.
The suit was brought for damages
sustained in June, 1880, when hydro
cyanic gas was released in the
premises of the Atlantic and Pacific
store in Havre de Grace to kill
rats which were becoming nuisance.
The gas escaped and entered the
neighboring property of Mr.. Doukas,
who conducts the Maryland Candy
Kitchen, destroying his stock OF
goods and causing great annoyance
and distress to his family, Doukas
testified there was resultant loss to
his business for a period of thirty
days.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
BOARD OF EDUCATION
Plans For New High School
Building At North East

At the monthly meeting OF
the Board OF Education for
Cecil County, held February y.
the superintendent, Howard L.
Ruhl, reported that he had re-
ceived no reply from his COM
munication concerning the Of
fer of the Racine school build
ing for sale to the Willing
Workers of Wesley Chapel.
The Board formally decided
that they would not permit stu
dents living upon the Perry
Point Reservation to attend
any Of the grammar schools OF
Cecil County unless, and except
these were students who had
been and were enrolled in the
schools Of Cecil County prior to
the agreement now in force be-
tween the Perry Point Board Of
Education and the Board OF
Education Of Cecil County.
A letter from the Elkton
Water Works to the Board Of
Education, was presented to the
board, in which the Elkton
Water Works management sta
ted that it desired to meter
water service to the respective
schools in Elkton.. The board
instructed the superintendent
to inquire for reasons why the
board should have to install
meters and pay tap rates.
Plans for the new building at
North East were looked over
and accepted. The board Or
dered the county superinten-
dent to advertise for the recep-
ton of bids for this new build
ing, to be received on or before
Friday, Feb. 26, at 1880 p. M, at
the office of the Board of Edu.
cation.
Subject to the approval of the
State Superintendent of schools
the Board of Education author
lied the sale of the Big Elk
School, No. Z, District No 4, to
Nelen A. Howell and Mrs. Eliz-
abeth S. Howell, his wife, for
the sum of 500.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
ORPHANS COURT

Bonds Approved-Elizabeth
B. Thackery and Daniel H.
Garrett, executors of Robert c..
Thackery; Sallie B. Foltz, adj
ministratrix of Tunis C. Fultz:
The Elkon Banking and Trust
Company, guardian of Alice
Belle Clark.
Accounts Passed-First and
final account of Howell Kidd,
executor of Mary v. Kidd; Sec
ond and final account of Anto-
MO Di Pierro, administrator of
Angelina Franzese; first ana
final preferred account of Mil
Ter F. Magraw, administrator
of Charles r. Foard; first and
final account of Harry E. Rob-
inson, administrator of John F.
Hayes, and distribution struck
on same; tenth and final ac-
count of Alice Moore, guardian
of Alice Belle Clark.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
GAMBLING JOINT RAIDED
Oprator Placed Under Bond
Names OF Large Number
Patrons Secured

Cecil county authorities on
Wednesday last, raided an elab-
orately equipped gambling es-
adjustment in PerryviIle, al
legged to have been operated by
Jos. ]. Mccarthy.
TIL place had been under sur
veilance for some time. The
officers secured entrance with
out attracting special atten-
ton, and found the race track
odds board and tickers in full
operation. About forty alleged
patron@ of the place were on
hand land the Sheriff obtained
the names of those in the
place and desired evidence. Nc
earthly was placed under arrest
and taken to Elkton, for ap-
pearance before Magistrate
Drennen, who held him under
$500 bond for a further
hearing.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
ROAD MEETING
U. s. No. / Highway Associa.
tiOn Sponsors Gathering


In order to refute some Of
the statements being circulated
by boosters of the highway run
ming between Baltimore and
Philadelphia, via Havre de
Grace and Elkton, the U. s.
No. l Highway Association
sponsored a meeting at Oxford,
Pa, on Monday evening, which
was held in the Met Theatre,
and was largely attended by
citizens from all along this
National Highway, which leads
from Baltimore to Phildadel-
phia, via Conowingo bridge.
Among the erroneous state
ments being circulated by
boosters of the lower route, is
one to the effect that the Phil
adelphia Electric Co. does not
favor traffic across the Como
wingO dam, as it tends TO weak
Gil LIl0 STRUCTURE.
This was denied emphatical-
ly, by authority of the Phila.
Electric Co., and the statement
made that the bridge over the
dam is as strong as any in the
United States, and that the
Company not only welcomes
traffic across it, but extends an
invitation to everyone to visit
the wonderful power plant at
that place, where they will be
shown about by guides.
Major Archer, attorney for
the State Roads Commission,
spoke at the meeting, telling
OF the improvements along
Route l that are to be effected
this year, which include the
construction of new bridge
across the Octoraro creek at
Porters Bridge, said structure
to be forty feet in width, and
the elimination of dangerous
conditions at Deer creek.
The meeting was presided
over by Mr.. Warren, of Bel
Air, and Charles G.. Baer, of
Oxford, acted as secretary.
A committe composed Of rep
resentatives from the various
towns along Route No. was
appointed to solicit member
ship to the Highway Associa-
ton and take immediate steps
to advertise the route as the
most desirable one for tourists.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
COWS COMPLETE OFFICIAL
RECORDS

Four official records for pro-
duction have just been complet-
ed by COWS in the herd of Jos. /.
France, of Por Deposit, which
entities them to entry in the
Advanced Register of Amer
lean Guernsey Cattle Club, Pet
ersboro, N. H. These animals
include 3-year old Cosquay
Henrietta 233118, with a pro-
duction of 15275.6 pounds of
milk and 1901 pounds of fat in
Glass d; 3-year-old Cosquay's
Maiden 234175, with a produc-
ton of 12294.3 pounds of milk.
and 1912 pounds of fat in Glass
D; 3-year-old Cosqua Flora End
23O5O6, with a production of
1O3O4.S pounds of milk and
1854 pounds of fat in Glass ID.
and 2-year-Old Princess Chesa-
peake View 303791, with a
production of 8414.6 pounds of
milk and 427.1 pounds of fat in
Glass G..
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
WILL FILED FOR PROBATE

Under the will of tie lat r.
G. Thackery, nestor of the Cecil
County Bar, which has been
filed for probate N the Or
phans' Coprt al i,.kton, all his
estate is beque Ter to his wife.
Mrs. Elizabeel b. Thackery,
who is also named as executrix.
The estate is valued at about
$4,000 The will bears date of
June 4, 1891, and was Witness
ed by l.. Marshall Haines and
Clinton Mccullough. both OF
whom died some years ago J
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
MORE PASSENGER AGENTS
TO LOSE JOBS

A hearing will be held Feb.
"a, at Harrisburg, Pa, before
the Public Service Commission
of Pennsylvania, when the
Pennsylvania Railroad Co. will
ask for the right to abandon
Pequa, McCall's Ferry, Wash
ington Boro and Peach Bottom,
along the Columbia & Port De-
post line. The railroad takes
this step to reduce operating
expenses. Trains will continue
to receive passengers at those
stations.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19

The annual banquet of the
Farm Bureau of Cecil County
was held in the Armory at Elk
ton, on Thursday evening of
this week. John H. Kimble, of
Port Deposit, was POSTMASTER,
and the speakers included DR..
T. B. Symons. of the Extern
sion Service; President j. w.
Davis and Secretary F. M.
Payne, of the Maryland Farm
Bureau Federation.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
George MI Short

George M. Short, son of the
late David Short Of Elkton,
died Feb. Z, at his home in
Wilmington. Several months
ago he underwent an opera
ton for appendicitis, compli-
cations following. He was 67
years of age and followed the
trade of a ship carpenter.
His wife, Mrs. Ella Harper
Short, and several children
survive; also a brother, Els
worth A. Short, of Elkton.
The funeral was held on
Thursday afternoon, and in
terment made in Silverbrook
cemetery.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
OBITUARY
Joseph A. Crockett

Joseph A. Crockett died Feb.
s, at his home near Appleton,
aged sc years. Six sons and one
daughter survive: Albert, John,
James, Benjamin, Clarence and
Norman Crockett, and Mrs.
Sarah Murphy, of Chester, Pa.
Funeral services were held at
Head of Christiana church, on
Friday aftrnoon, and interment
made in adjoining cemetery.
The midland journal. (Rising Sun, Md.) 1885-1947, 1932-02-19
BIRTHDAY ANNIVERSARY

Hopewell Hall, near Wood
lawn, was the scene of a very
happy gathering Saturday eve
ming, Feb. 18th, when rela-
tives, friends and Hopewell
congregation enmasse assem-
bled to honor Mr.. Holiday H.
Kirk on his 10th birthday.
The Reception" which was
sponsored by the Ladies' Aid of
Hopewell, was planned as a
surprise to Mr.. Kirk, and as
such proved to be complete, he
having come to what he sup
posed was to be "a get together
social" and was not aware it
was to honor him until invited
to the stage by his pastor, Rev.
j. H. Whedbee, who spoke in
most fitting manner of the man
we all SO much admire. Re-
gaining his customary compos-
ure, Mr.. Kirk addressed his
many friends in touching
manner.
The following program was very
creditably rendered.
Singing, America; Remarks and
prayer, Rev. ]. H. Whedbee, Instru-
mental music, Edwin Barnes; Recita-
ton, Somebody's birthday, Dorthy
Thompson; Solo, Many happy returns
of the day, Mrs. Arthur Benjamin,
Recitation, Envy" William Baugh-
er; recition, Experience Naomi
Tyson; Vocal music, Whited family;
Recitation, "What's the use" Gregg
Wheddee; Instrumental music, Ed
win Barnes; Solo, Morning on the
farm" Margret Whedbee; Reading,
'Ship of Faith" Meta Felty; Male
Quartette, "Darkey Sermon" de-
livered by William Whedbee; Trio,
Down by the riverside" Felty
Bros; Japanese Love Song" Gin
costume) Mrs. Paul French; Recita-
ton, ''The dead pusey cat" Eliza
beth Jackson; Original poem, Mrs.
Carroll Tyson; Male Quartet, Instru-
mental music, Edwin Barnes; Play,
Mr.. and Mrs. Arthar Benjamin. 1st.
Act, A proposal. End Act, Their
First Quarrel year Later.
. AT the conclusion of the pro-
gram beautiful birthday cake
with lighted candles, was pre-
scented to the guest of honor
and placed on the platform,
where he was invited to come
and extinguish the flames.
Four numbers deserve spec
ial mention, the male quartette,
whose members were Balti-
more friends; Felty brothers,
the Whited family and Edwin
Barnes.
During the serving of re-
freshments by the Ladies Aid,
to the 200 guests, a group of
songs was sung by members of
Christ church choir, Baltimore.
At a late hour we left for our
homes, after wishing this hon
ored citizen and faithful MEM
Der of Hopewell M. E. Church
many more happy birthdays.