davidaulloa/AmericanStories huggingface dataset:
Smyrna times., 1939-02-16
YOUR FEDERAL INCOME TAX
How To Avoid Common Errors in
Preparing Your Returns

OF the millions of income-tax re-
turns that are filed annually, the
vast majority are from salaried
persons and wage earners whose
income is derived from personal
services.
In general. compensation for
personal services should be report
ed for taxation purposes in the
year it is received or unqualifedly
made subject to demand Com
pensation credited to the account
of or set apart for a taxpayer,
without any substantial limitation
or restriction, and which may be
drawn upon by him at any time, is
subject to tax for the year during
which SO credited or set apart, al
though not then actually reduced
to possession. If the services were
rendered during the year 1887, or
even prior thereto, but the com
pensation was not received, or
made unqualifedly subject to de
mand, by the taxpayer until the
year 1888, the entire amount is
taxable j nthe year received or
made unqualifiedly subject to de-
mand, when the taxpayer is re-
porting on the cash receipts and
disbursements basis, which is the
basis used by most persons in re-
porting net income.
The names of all employees to
whim payments of $1,000 or over
a year are made must be reported.
The information return should be
made on Form 1899, accompanied
by transmittal Form 1896 showing
the number of returns filed. These
returns should be filed on or before
February Is, 1899.
All of the various types Of com
pensation, unless specifically ex
empt by statute, or exempt by
fundamental law, should be in
cluded in the taxpayers return of
gross income, such as salaries,
wages, fees, commissions, bonuses,
tips, honorariums, prizes, awards,
retiring allowances for past ser
vices, etc. Where services are
paid for in whole or in part with
something other than money, the
fair market value Of the thing TAX
en- in payment must be included as
in come. Other items subject to
tax are fees received by ministers
of the gospel for funerals, bap-
tisms, masses, and like services;
executors fees; directors fees;
Federal jury fees; and prizes re-
ceived in contests Of various kinds.
The salaries of Federal officers
and employees are subject to tax,
including the salary Of the Presi-
dent of the United States and
Judges of courts of the United
States taking Office after the date
of enactment of the Revenue Act
Of 1882, which was June 6, 1882.
The salary of the Vice President of
the United States, and the salar-
les of Members Of the House Of
Representatives and the Members
of the United States Senate are
also subject to income tax.
Smyrna times., 1939-02-16
LIST FOR 1899
RACING SEASON
SIS, 800 To Be Pail in Purses
For 13 Features at the
Stanton Meeting
SEASON OPENS MAY 80

Thirteen stake events, the same
number of features run during the
2S-day meeting last year, were
announced last week for the 30
day horse race meeting of the Del
aware Steeplechase and Race As
sociation at Delaware Park this
year. The meet is scheduled to
open at Stanton on Memorial Day,
May 80, and close on Fourth Of
July. No increase will be made in
the stake events and the total
purse distribution will be about the
same as the approximately S315,-
900 distributed last year.
No Purses Under $1,000
Delaware Park officials were un-
able to give figures on the total
purse distribution as decision has
not been made regarding the daily
features. Last year special fea-
lures with purses of $4,000 were
run on days when no stakes events
were listed. However, only IL of
the % races filled and it was nee
essary to cancel the others. A to-
tai of SIS, 800 will be distributed
for the 13 stake events with three
$4,000 stakes highlighting the
30-day meeting.
List of Stake Events
The stake events listed are:
$4,000 Wilmington Handicap, g.
year-olds and up, six furlongs
$4,000 Dover Stakes, 2-year-olds,
five furlongs.
$4,000 Brandywine, 3-year-olds
and up, mile and sixteenth.
$4,000 New Castle Handicap,
fllies and mares, 3-year-olds and
up, a mile and a sixteenth.
$4,000 Georgetown Steeplechase
Handicap, 4-year-olds and up,
about two miles.
$4,000 Polly Drummond Stakes,
2-year-old fillies, five furlongs.
$4,000 Diamond State Stakes, g.
year-olds, mile and a furlong.
$4,000 Indian River Steeplechase
Handicap, 4-year-olds and up,
about two and one-half miles.
$4,000 Kent Handicap, 3-year-
olds, mile and a sixteenth.
$1,000 Christiana Stakes, 2-year-
old colts and geldings, We and one
half furlongs.
Smyrna times., 1939-02-16

Republican Club has rented the
suit of rooms in the Johnson build
ing formerly occupied by the
Americas Club, including an ad-
joining one used as an insurance
office, for their headquarters where
their meetings will in the future be
held. The room in the Cooper
building will remain in the posses
sion Of the w. G. t. U. and cog
nate societies.
One of our citizens while prepar-
ing to move to a new house, in
rummaging over an old narrower
ed trunk the other day that had
come down to him from a former
generation and containing old pap
ers considered of little value, found
therein five twenty dollar gold
pieces. It need not be stated that
the find was very much of a sur
prise, and gave him a much great
er reverence for the old trunk
Mrs. NJ. A. Kimmey's birthday
was on Sunday so she could not be
surprised, but on Monday evening
her friends in large numbers made
her visit, taking with them many
good ad useful presents, among
them wo handsome dress patterns,
a large lamp and many other
things. In the lot was a quantity
of sugar-more than she could find
a place to store it. Of course it
touched a tender spot, as such
kindly rememberances always do,
and she says, "her heart is filled
with love and gratitude to God and
her many kind friends"
Smyrna times., 1939-02-16
So Simple I'D
So Complex!

Few things are simpler than nlE, |
telephone call. Yetfew thing g.uls)
complex than makingthatcl clIpoxsa.
For there are some l9,OO0,OM u
phones in this country that d, I
connected with yours. VentTrh1|
which one you'll ask for ne1t. Ys u
must be ready TO make any connzt
quickly, clearly and accuratey.
And We do that 227,OOO tns 1
day in Delaware alone. Thatrs4ts]
millions Of dollars worth Of n1as
equipment. Plus more than
highly trained people. And :rl
experienced management. ltisF
unending research, ;tandaitl
manufacture and high.gai: 4
sonnel with the spirit Of :eria.
The result is Bell Telephone sT
fast accurate Fal1
Nowhere in the world can you 4
its equal. 4
Americans know that itPaEa
the telephone. 1t gets thing
in a hurry. 1t eliminates waste H'
and saves money. Itgyes yoap'
personal, two.way contact With q
anyone, anywhere. Perhaps q
should use your telephone ~
for profit and pleasure The Ninl
State Telephone Company /
Smyrna times., 1939-02-16

$4,000 Delaware Oaks. 3-ve3,-
Cd FLIES, mile and fullsrg
$4,000 Vicmead Highwe.s
Steeplechase Handicap. 4-yea,-
and up; about three miles.
$4,000 Sussex Handicaa
year-o!ds and up, mile ana a ql,-
ter.
Dates Tor the stakes were u5c
announced
Smyrna times., 1939-02-16
STATE sAFPTTI
COUNCIL yyPI1rl n
Dela"are aids Other /
In Reducing A., y
Accidents
: 4 TION AND Fop,,,..

nn9unces that t5s 1-sE 1.s II
1 95t Y it # all-ac:-dsas.as.. sa.'ss i. =
.,..,. y 2oo during ID. Ia, e l
ana public a.s+.,.. Y
V saostantta. ,e,r.. 1
.nsl reported b. n. Il
increased ~, .as. H. 1
and increased L I. i
asle more peop.s as,, :. II,
,tte accidents last YEA. t. T. !
32 800 people l9.t ,5...
home accidents aur.rg I-' ~; 5'', i
2oo more than died i IS. -
aents 81 tas Sd T., ~.
SAFE At Home vii q. sas''.. !, !
leyisel il seems. 70 ,... |
Home Sai
The odd taing a5s1, /, II
,.. 2 tae things that caas 4
tents IN the home are III
rs unnoticed dangers ill., Il
r1g 9n a polished floor i
tread "a the stairs ysv, ), \.
2afns and scalds cause H. i
Continued On Page Ts,sl !
Smyrna times., 1939-02-16
SMYRNA DOINGS
OF so YEARS AGO
Notes Of Marriages, Deaths
and Matters of Interest
of Half Century Ago
ISSUE OF FEB. 18TH, 1889

Taken from our old files Of
corresponding week, as near
date of this issue as possible
Fifty Years Ago. This column,
now a regular feature of the
Times, will call to mind people
and events Of the older genera
tion.
Smyrna times., 1939-02-16

stressing particularly the work Of
bringing new industries to town
and assisting those aldeady estab-
lished.
Smyrna times., 1939-02-16
MARRIAGES

Phillips-Buchanan In Dover,
July 25th, 1888, by the Rev T. E.
Terry, Gardner w. Phillips and
Miss Ella Buchanan.
Smyrna times., 1939-02-16
DEATHS

Lockerman-In Smyrna, Febru-
ary Sth. Mrs. Sarah Lockerman
aged 76 years
Smyrna times., 1939-02-16
GRAIN

New Long Berry Red Wheat S1.O2
Smyrna times., 1939-02-16

The new creamery will not use
water from the town works, but
will sink wells instead.
Evening star., 1939-02-05
Popular Cigarettes

Quite large class of smokers
listens impartially to radio programs
sponsored by various tobacco COM
panies, each of which, by an odd CO.
incidence, makes the best cigarette.
They are not bothered by the SEEM
ingly stupendous task of deciding
which kind to try; they cut the
Gordian knot in very simple fash
ion. They save time and money
especially money-by smoking o. P.'s
Other Peoples. The more case
hardened o. P. smokers have been
known to suggest brands that their
friends should buy, but most Of them
keep quiet about such details so as
not to jeopardize their racket.
The Nebraska chapter of the clan
has just been dealt a bitter blow,
however, by Section 28l023 of the
Compiled Statutes, passed twenty
years ago and recently brought to
public attention by the Legislature.
It provides a fine of a hundred to
two hundred dollars, or two months
in jail, for any person who gives
away cigars, tobacco, cigarettes or
cigarette material to any one, with
out first obtaining a license. Now
the cigarette panhandler is really up
against it in Nebraska. His victims,
quick to recognize a Heaven-sent
opportunity, no longer fork over
cigarettes pusillanimously. II would
like to oblige you, old man." they say.
However, I haven't taken out a Ii
cense yet. 1t may seem ghastly, but
why not bite the bullet like man
and buy yourself some at the drug
store? The shock will be terrible the
first few times, but after that you will
get used to it,"
The buck is now definitely passed
to forty-seven other States. If they
fail to enact similar laws they may
wake up some day and find that their
best and most solid citizens have all
emigrated to Nebraska.
Evening star., 1939-02-05
Washington Artists Show

There are many indications that
the Capital of the United States
gradually is becoming a national art
center. Andrew w. Melons mag
nificent gift may be regarded as one
sign of the prevailing trend. The
Forty-eighth Annual Exhibition Of
the Society of Washington Artists at
the Corcoran Gallery is another.
The painters whose works are
shown are neighbors. Most of them
have studied in the same schools,
been attracted by the same themes,
developed and exercised the same
general technique. Yet each is an
individual paying his tribute to ma
ture-or perchance defying her-in
the light of his own understanding.
1t is not too much to say that the
exhibition represents creative DEM
ocracy in its atmosphere and in the
spirit which furnishes it's power of
attraction.
OF course, the success of the show
will depend upon the number Of
visitors who come to view the pic
lures. Each person buying a cat
alogue is entitled to vote for the
composition he likes best. The paint
ing receiving the largest number of
ballots will be awarded "the popular
prize" It also has been provided
that picture will be given to one
of the visitors, the recipient to be de-
cided by lot.
All of which suggests that the
gallery should be thronged daily un-
til the closing of the exhibition on
February 10. The experience in
volved is worthy of more than little
effort.
Evening star., 1939-02-05
Census BuiIdinq

Provision for a new three -and~a-
half-million- dollar building to house
the Census Bureau has been cut from
the deficiency appropriation bill by
a Senate committee. Undoubtedly
the members of the Senate were
actuated by a desire for economy, as
were some members of the House
who had objected to the provision.
On their side are several valid rea-
sons why the building Is unneces-
sary. But the reasons back of the
request for the structure appear bet
ter founded.
Normally the census engages about
seven hundred and fifty persons in
Washington. During the years of
the decennial count the rolls include
from six thousand to eight thousand
tabulating the data sent in by some
one hundred and forty thousand
workers in the field At certain other
times the normal employment is in
creased by the demands of special
surveys Of agriculture, employment,
manufacturing, or the like. Since the
work is done with highly complicated,
massive computing machines, the
efficiency undoubtedly would be in
creased by housing the workers in
suitable quarters. During the census
of 1880 the old, fire-trap temporary
buildings of World War vintage were
used Much of the work of the un-
employment census couple of years
ago was carried on in rented COM
mercial garages.
Proponents of the Census Building
point out the structure would be used
for three or four years out of each
ten by the bureau, and would be
available the rest of the time for
housing temporarily expanded agen-
cies or for warehouse purposes. Per-
haps three and half million dollars
would not be necessary; certainly,
the proposed location in the Mall
area is not vital nor entirely desir-
able. But in view Of the tremendous
rent bill of the Government in Wash
ington, it does seem a short-sighted
policy to throw out the plan, which
would effect large savings over a
period of several years.
Evening star., 1939-02-05

Of government or the capricious whims of
society. Fashions come and 20, but the
instincts Of man remain the same
through the ages and no instinct Is
stronger than his religious instinct. He
is "incurably religious"
New interpretations and new adapta-
tions Of the Christian religion are COM
mon to succeeding generations. The
ways of the church are not static, the
truth it teaches is unchanging. Time
was when this truth was restricted to
narrow areas and quite unrelated to the
practical concerns Of life. In this the
church failed to meet the demands of its
Master or to rightly interpret His
teachings. To Him there were no re-
stricted areas to which His teachings did
not apply. His finest exponents have
realized this and today the social impn-
cations of the Gospel are universally
urged and the leaders, clergy and laity
alike are bringing them to bear upon
life's most pressing and practical con-
Germs.
The Christian religion no longer finds
expression within cloistered walls; it finds
its field of service in market place, draw
ing room and in the forums of political
debate and discussion. This has been a
later manifestation of its extensive appli-
cation. That it has reached the maxi
mum Of efficiency no one would claim,
and there are dark areas still that must
be lighted if It's mighty purpose is to be
served.
Quite apart from all this, it is the in
dividual in his deepest needs that the
Christian truth must serve Some one
has pertinently said it is not a question
whether a man shall have religion or
not, 1t is only a question what kind of a
religion he will have, for some kind he
must have to meet his own urgent needs
When we seek to appraise the trends and
tendencies of our time, We cannot have
our judgments concerning this whole
matter affected by local observations and
opinions. That a community, state, or
group treats the whole subject of re-
ligion and its demands indifferently and
becomes utterly unresponsive to its
claims is no certain sign that it's power
and influence are waning Jesus de-
clared, so enduring was His Kingdom,
that 'the gates of hell shall not prevail
against it," Diverse and seemingly
divided as His church is, the faith it
holds under varying forms of expression
is identical, and that faith finds its CEN
ter in Him who is the same yesterday,
today and forever"
Evening star., 1939-02-05
A GREAT CONTRIBUTION
By the Right Rev. James Freeman D. d. IL. d. D. c. L.
Bishop of Washington.

DIR. Robert Milnken, . distinguished
scientist and Nobel prize winner In re-
cent interview said some memorable
things about America and what he re-
CARDS as its major contribution to world
order. He said: "The contribution which
America can make and is actually max
ing in the field Of religion is even greater
than the contribution 1t has made or
probably ever can make in the field of
government. Because Of the freedom of
religion in this country, the Christian
churches have had the opportunity, al
ready partly realized, to demonstrate to
the world how the religious life OF a
nation can develop simply and nationally,
completely divorced from the sort of SUI
perstition and unwholesome emotional
ism that have been the bane of most re-
ligions in the past" He aflrms that he
sees no decay of religion here and that
the increasing membership of the Chris
tian churches gives confirmation to this
conclusion.
Such statement coming from the lips
of one Of the worlds greatest scientists
is most significant. especially so at
time when the high claims Of religion are
being challenged in certain places. Over
10 centuries have come and gone since
the Christian church began in obscurity
and In remote corner of the world. 1t
has passed through many stages and met
with every kind of opposition. 1t has
witnessed vast changes in human insti-
tutions and seen the amazing results of
scientific research and the new ways Of
living that have followed in the wake of
new inventions. 1t has seen great and
stable governments rise and fall and
strange systems come to replace them.
1t has heard not one but many OF the
great apostates say that religion would
not live out another half century of time.
For a thousand years the fires on the
altars of the church itself grew dim and
gave little of heat.
This situation has repeatedly been fol-
lowed by reformations that have issued
in the changed habits of nations and
peoples. Shallow students of the trends
OF our own time have voiced the convic-
ton that presently we shall see the
gradual decay if not the abolition of re-
ligion and its devotional practices. Even
great state boldly affirms that its power
and appeal must be ended and its sacred
buildings turned to more practical uses.
There is nothing new or modern in this,
nor, indeed, is there anything original In
such declarations The Christian religion
Is not subject to the changing practices
Evening star., 1939-02-05

be reconciled to face it. There is
no prospect that 1t will be relaxed.
Brazil has perhaps more reason
to be on guard against German ma
chinations than any other Latin
American state. Relations between
Berlin and Rio, in consequence, have
been strained for some time. Presi-
dent Vargas, at one time unjustly
suspected Of totalitarian leanings,
proved himself at the outset of his
near-dictatorship to be anything but
tool of the Fascist axis. One of his
earliest acts was to embargo sep
aratist German political activities in
Sac Paulo, Rio Grande do Sui, Santa
Catharina and other southern Bra
lillian states in which Teutonic popu-
lation and influence are widespread.
Brazil, too, did not take kindly to
the hocus-pocus barter system,
blocked marks and other financial
economic unorthodoxies whereby the
Germans sought to secure most
favored position for themselves in
Brazil, including a compulsory alb
sorption of German export goods.
Trade matters are not likely to be
the only topic of conversation while
Senior Aranha Is in Washington.
Hemisphere defense plans, which did
not materialize at Lima quite to the
extent the Roosevelt administration
had hoped they might, is sure to bulk
conspicuously in the Brazilian for
eign minister's confidential discus
sions with the President, Secretary
Hull, Undersecretary Welles and other
specialists In Latin American affairs.
Talk of washington Rio" axis
1t premature, and might become per-
nicious. But with as good a Latin
American friend as Brazil is, we are
certain to wish to take up military,
naval and air questions which are
today of far more vital and common
concern to the western world than
ever before in its democratic history.
Evening star., 1939-02-05
Senior Arunhu's Visit

Washington welcomes this week a
distinguished friend from Brazil,
Senior Oswaldo Aranha, President
Vargas foreign minister, who will
visit the United States on the in
vitation of President Roosevelt, to
discuss matters of mutual interest
to the Rio de Janeiro government
and our own.
Senior Aranha is no stranger on
the Potomac. Just before taking
charge Of the Brazilian foreign Of
flee year ago, he was his country's
Ambassador to the United States
and rendered notable service in
cementing the ties which always
have united the two largest republics
OF the western hemisphere in pecu-
liarly close friendship. Senior Aranha
is assured in advance of the most
cordial possible reception in the Cap
ital which only yesterday was the
field of his activities.
The Brazilian foreign minister ar
rives on North American soil at an
important, not to say critical, hour.
It is less than week ago that Chan
cellor Hitler affirmed that Germany
intends pursuing her course in South
America regardless Of American in
terference." The Fuehrer's meaning
is not quite clear. What he prob
ably refers to is the reafflrmation at
Lima of the purpose Of all the Amer
icas to safeguard their system of
government against encroachment
from without, in either a military,
economic or theological sense. If that
is American interference" with the
Nazis' plans beyond the Rio Grande
and the Equator, they might as wen
Evening star., 1939-02-05

has been taking in the interests OF
peace and our national interests,
that is regrettable, although there
can be little doubt that they are due
for an abrupt awakening. For Amer
lea, desiring peace from the bottom
of its heart, knows that, as matters
stand, its most effective contribution
for its achievement is in prepared
ness-all the way down the line
to Illustrate brutal and conscienceless
aggression.
Evening star., 1939-02-05
Shooting Stors
By PHnANDER JOHNSON.

Gone but Not Forgotten.
A resolution once I made
With stanch and solemn show;
Its purport carefully I weighed
Some few short weeks ago.
But change doth rapidly befall,
And with furrowing brow
I vainly struggle to recall
That resolution now.
IT'S like the rose that bloomed so fair
And vanished meath the frost;
IT'S like the cloud that rode the air
Awhile, and then was lost.
Unto the darkness Of my woe
One CLEAN Of comfort clings,
My resolutions fade, but 50
Do other beauteous things.
Evening star., 1939-02-05
ThOughtful.

Thoughtful.
"Is your husband kind and sympa-
thetic?" asked the inquisitive woman.
Eyes, indeed" answered the recently
married girl. He insists on living at q
hotel rather than have me eat my own
cooking"
Evening star., 1939-02-05
Rate by Mail-Payable in Advance
All Other States and Canad,
Member Of the Associated Press

=, The Associated Press is exclusively entitled to
the use for republication Of all news dispatches
credited to it or not otherwise credited in this
paper and also the local news published herein.
All rights of publication of special dispatches
herein also are reserved.
Evening star., 1939-02-05
Looking Ahead.

Now let us rejoice all together
Since cause for rejoicing is plain;
Ere long we can mention the weather
Without some ones growing profane.
Evening star., 1939-02-05

Oars heap O. colleges started on
new work." said Uncle Eben, "but I'd feel
safer II some Of 'em was givin' special
lessons in how to run IN airplane wifout
hurtiu' nobody"
Evening star., 1939-02-05
Appreciation.

This is the pessimist's one song,
Repeated morn and night:
'Why is it all the world Is wrong
And I alone am right?"
Evening star., 1939-02-05
OmittinK the For"

Omitting the For"
"Your constituents must realize that
you are working for them"
YES" answered Senator Sorghum,
"but good many Of them have gotten
the idea that I am emitting the prepo-
sition."
"Some men," said HI Ho, the sage OF
Chinatown, "get the reputation for being
wise by never doing enough work to run
the risk of making mistakes"