davidaulloa/AmericanStories huggingface dataset:
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
OLDEST FIREMAN
HONORED ON 92ND BIRTHDAY

Thomas jefferson, one of the
most estimable men of Smyrna and
member of the Citizens Hose
Company since its charter was re-
ceived April IA, 1886, was honored
and congratulated on his 92nd
birthday at meeting in the Fire
House last Monday evening. AL
though the birthday anniversary is
not until Friday, February 7th, the
members of the Hose Company
felt it a good opportunity to sur
prise their veteran member when
the regular meeting was held. Dur
ing the evening President Jones
asked Mr.. Jefferson to take the
chair and preside over the remand
er of the meeting. On behalf of
the Company the Chaplain, Rev.
Frederick Marx Barton, presented
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
COUNTY AGENT
TO SPEAK HERE
Russell E. Wilson to Address
Grange on Land Usage;
Officers at Pomona Grange
WOMEN IN HISTORY

Thursday, February 18th, MIR.
Russell E. Wilson, County Agent,
and his assistants, will have charge
of the program at the Smyrna
Grange. Land usage and problems
of the farmers will be discussed.
This meeting will be open to the
public. The Kent County Pomona
Grange was held at FELTON, with
Capital Grange presenting the pro-
gram and Smyrna officers filling
the chairs. More than 20 mem
bers We're present. Mrs. Sarah
Wilson, lecturer of Capital Grange,
presented the following program:
Piano duet by Miss Emma Mckay
and Miss Louise Meredith; duet,
entitled, Long Ago" by Mrs.
Earle Wiley and Mrs. Russell VIII
son; dialogue, "Aunt Betsy Wins
Again" by Mr.. and Mrs. Charles
Wilson; solo, Jesus, Lover of My
Soul" by Miss Emma Mckay;
reading, Lincoln, Now Belongs to
the Ages" by Mr.. Edwin Croker;
reading Lincoln by Mr.. Leon
Tarburton; Miss Mary Moore read
"At Saint Peters Gate; Land
Beyond the River" and other songs
We're sung by the Capital Grange
chorus. Kent County Pomona
Master, Mr.. Hammond Coverdale,
gave a short talk. Remarks were
given by State Overseer, Mr.. Baily
Thomas; State Chaplain, Mr.. How
ard Moore, and Master of FELTON,
Grange, Mr.. D. A. Petry. Re
freshments were served. Mr.. Ed
ward Heinold was acting lecturer
at the local Grange last Thursday
evening. The program was opened
by singing Darling Nelly Cray;
reading, "Old Man Passing the
Gates, by Mrs. ]. Bason; Discus
sion of Women in the Army, by
Mr.. Harry Johnson, Mr.. James
Fleming, Mr.. j. E. Latta, and Mr..
Walter Massey; recitation, "Wo-
men," by Mr.. E. Heinold; Women
suffrage was discussed by Mr.. j. E.
Latta; Mrs. Joseph Ems told
about six important women who
played large part in the making
of our history. Mary Lyon, pion-
eer woman; Dorothy Dix, Harriet
Stowe, author of Uncle Toms Cab
in; Susan B. Anthony, leader in
woman suffrage, and Frances VIII
lard, founder of Women's Temper
ance Union, were leaders in our
history The program was closed
by singing, Quilting Party" Mrs.
John Lockerman will be the acting
lecturer tonight.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06

the honored member with a gift
and paid a very fine tribute to his
usefulness to the Company and the
town and State in which he has
lived these many years of his we'll
spent life. After this, refresh
ments were served and all wished
Mr.. Jefferson many happy returns
of his birthday. Mr.. Jefferson was
born in Smyrna February 7th,
1849 and has lived all his life in
the same house in which he was
born. He was very active work
er in the Hose Company for many
years and is a daily visitor to the
Fire House. Besides being a mem
Der of the organization, he is a
Trustee, Custodian of the Fire
House and member of the Board
of Directors.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
CHURCH YOUTH
PLAN PROGRAM
Rev. Leslie Werner of Laurel
to Be Principal Speaker at
Asbury Youth Meeting
QUARTETTE WILL SING

The February meeting of the
Methodist Young people of the sur
rounding communities will meet at
Asbury Methodist Church on Mon
day evening. February 10th, at 8
o'clock. The principal speaker of
the evenings devotional service
will be Rev Leslie E. Werner,
Laurel. This group is fortunate to
obtain such a speaker for their
Rev. Werner is Confer
ence Counsellor of the Methodist
Youth and is constantly taking
part in young peoples activities.
He is a close associate of Bishop
Adna Wright Leonard of the
Washington Area and therefore is
always aware of new developments
in the activities set up for the en-
tire church schedule. The young
people of Asbury Church, acting as
host, are in charge of the evenings
business and social ses-
sions. Mr.. Simpson Carlow, Mr..
Bernie Grier, and Mr.. Howard
Deakyne are planning the musical
part of the program. Simpson
Carrow will be the organist of the
and a mixed quartette
composed of Miss Mary Louise
Porter, Miss Christine Diacumakos,
Mr.. Howard Deakyne, and Mr.Rob-
ert Deakyne will sing. The young
people wish to extend to the entire
community an invitation to attend
the devotional service which begins
at 8 d. m. Rev. Leslie E. Werner
will bring message equally inn
portant to young and old.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
MEETING OF ROTARY CLUB
Harvey G. Jones Addressed Rotar-
ians on Philosophy of Rotary


Harvey c. Jones of the Smyrna
Rotary Club addressed his fellow
Rotarians on the Philosophy of Ro-
tary. Emphasis was laid on the
fact that if one lives up to the
Code of Ethics established for Ro-
tary international, he is living the
life of a Christian. Rotary and
Christianity are fundamentally the
same because both are founded in
the notion that every man, no mat
ter how humble, is worthwhile in
the sight of his Creator. Mr..
Jones talked of those spiritual val
ues that one can obtain through
Rotary service, those values which
are the only enduring values of
life. In commenting on the address
DIR. James Colona noted the time
illness. If ever, people today need
spiritual awakening that Peace
again may come to mankind in all
parts of the world. Frederick We'll
lington, Wilmington Scout Execu-
tive Of the Delmarva Council of
the Boy Scouts of America, will be
the guest speaker on Thursday,
February 6. Visitors included Her
man H. Hanson, William Mitten,
and Eyvin Finsen Of the Dover
Club, and ]. Edward Haynes of
Medford, N. ].
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
DINNER MARKS
SCOUT WEEK
Smyrna Boy Scouts to Hold
Court of Honor at Father
and Son Banquet Saturday
DEMONSTRATE FIRST AID

Final plans have been made by
Smyrna Boy Scout Troop 81 to OBJ
serve February 7th to 18th as Boy
Scout Week. Beginning Saturday
the festivities will reach a climax
with the Father and Son Annual
Banquet which will be held at the
Century Club House on Wednesday,
February Il. On Saturday, Smyr-
ma Scouts will decorate a window
depicting Boy Scout activities, at
Jones' Drug Store. Special servic-
es will be held for the Troop at the
Presbyterian Church on Sunday,
February s. At the Boy Scout
Jamboree to be held in Dover,
Monday, Smyrna Scouts will take
charge of the First Aid demonstra-
ton. Of special interest at the
Father and Son banquet on We'd
nesday will be the Court Of Honor
and the showing of two movies,
Camp Rodney and Troop Camp
ing in New York" At the Court
of Honor the following Scouts will
receive honors: First Class Will
liam Broadway and Edward Tuck
er; Second Class-Robert FAIRIES,
Leland Shapley, George Faulkner;
Star Scouts, those showing marked
progress FAIRIES, John Gar
is and James DeFord. Two Scouts,
Francis O'Neill and Francis Bran
BILE, have received the rank of Life
Scouts Their next and last adj
vancement viii be that of Eagle
Scouts. The only Eagle Scout at
present in Smyrna is Mr.. ]. Wells
FAIRIES. During the past year
Scouts, with Ellery j. Ward as
leader, have shown marked pro-
gress. They will receive rewards
according to merit at the Father
and Son banquet. This banquet is
held yearly and during Boy Scout
Week.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
CLAYTON CENTURY CLUB
Mrs. William j. Storey of Dover,
Addressed Club on Legislation.


Addressed Club on Legislation.
Mrs. William ]. Storey of Dover,
visited the Clayton Century Club
Thursday, January 30th, during
the regular weekly meeting and
spoke on Legislation. Mrs. Storey
is State Chairman on the subject
and has an inexhaustible supply of
material and information. Her talk
was most interesting and irlforma-
tive as Mrs. Storey covered all of
the outstanding bills before both
State and Federal Legislation. As
chairman she has made a study of
the subject and collected all avail
able material from both State and
Federal Governments. The subject
was timely and therefore the pro-
gram was certainly a profitable
one for the members of the Clay
ton Club. Tea was served by Mrs.
William Hollett, Club Chairman of
Legislation. On Thursday, Febru-
airy 9th, Mrs. Harry Jones and Mrs.
John Ford will present the pro-
gram for the annual Bible Day.
This meeting will be held at 7.30
D. m. The Rev. Harry Hopkins of
st. Paul's Methodist Church, will
be the speaker, and the Rev. Baker
and Rev. Clark Marshall have been
invited to participate in the pro-
gram. The Round Table Club of
Wyoming has accepted an invita-
ton for Reciprocity Day on March
9Th. Mrs. Harry Bostick is chair
man of the program and will have
American Homes as her subject.
Mrs. milford Taylor has been in
vited to speak.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
BOY SCOUT
CAMPAIGN ON
Voluntary Contributions VIII
Be Solicited From the Cit
liens of This Area
BOYS LEARN TOLERANCE

The Boy Scout financial cam
paign for funds to further Scouting
and maintain the present progress
sive advances of Scouting in this
community will begin Monday,
February 10th. The Financial
Committee will meet Thursday ev-
ening, February 9th to complete
plans for solicitation. The direct
solicitation will be made by men,
bers of the financial committee.
Teams of three men each will be
in charge of a district under the
supervision of a Team Captain.
The Smyrna area comprises the
districts from Blackbird on the
north to Bishops Corner on the
south. From Kenton on the west
to the Delaware River on the east.
The Boy Scouts, an organization
of 81 years existence, has MAIN
tanned the respect of many nations
for their outstanding qualities of
character and training in citizen
ship. The Smyrna Troop. under
the direction of Mr.. Ellery j. Ward
has made rapid progress. Help us
to help maintain such an organiza-
ton in this hour of National need
for trained youth. Meet the solic-
itor cheerfully when he calls and
cooperate with your contribution,
if you please.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
GENERAL FUND
MERGER ACT
Unless Properly Amended
Will Violate Basic Prin-
ciples of Taxation
MUST PASS THIS SESSION

The merger of all special funds
into one General Fund, unless prop
erly emended before the effective
date of July 1st, will openly violate
one of the basic principles of tax
alton, H. V. Daniel, secretary, As
ISOLATED Petroleum Industries of
Delaware, declared Monday. 1T is
openly acknowledged that the mer-
ger of funds law was enacted with
the primary purpose of using a por-
ton of motor fund revenues for
general fund purposes" Mr.. Daniel
pointed out. "A gasoline tax is a
toll which constitutes a precise
measure of highway use and it is
fair and equitable only when used
exclusively on highways. Econo-
mists call this tax a 'regressive tax
SO that when the proceeds are used
for other purposes the tax is not
levied as are most other taxes, in
accordance with the accepted prin-
ciples of ability to pay or of CAPT
tai invested. Under an income tax,
the man with an income of $4,000
a year pays at least double the tax
of the man with an income of S.
600 a year; the man with a S10,-
600 farm pays twice the real es-
tate tax of his neighbor who owns
a $4,000 farm. Under a sales tax,
the man who buys 5000 worth of
taxable goods pays one-third what
the man pays whose purchases to-
tai $500. All of these taxes are
levied in accordance with ability to
pay, with income received or the
amount Of capital invested When
gasoline tax revenues are diverted
away from highway use, all of
these acknowledged principles are
grossly violated. The farmer with
small car or the wage Garner liv-
ing some distance from his place
Of employment frequently con-
sumes as much, if not more, gaso-
line than the man of wealth. Gas
oline taxes, plus registration fees,
average a fat annual levy of about
S55 year on every family owning
an automobile. When the revenues
from these taxes are diverted they
become most unjust to the low-in-
come group while improperly fav-
oring those in the higher income
brackets. Unless amended before
the effective date, the law merging
funds will serve to perpetuate and
expand this injustice. 1t is increas-
ingly evident that this legislature
must heed the public demand for
the law to be amended Motor
fund revenues deserve adequate
protection ard. unless the law is so
amended, farmers, workmen and
the less fortunate of Delaware's
citizens will become victims of
grossly ineqquitable form of taxa
ton. The responsibility of the leg
islature is a serious one. 1t can
not be shifted or ignored"
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
LEGION AUXILIARY PLAY
Junior Organization Elect Officers
For the Ensuing Year

At the meeting of the American
Legion Auxiliary, held at the home
of Mrs Grant CARTS, the members
took part in a play entitled 1.-The
Spirit of American Democracy,
under the direction of Mrs. George
r. Miller, chairman of American
ism. The cast was as follows:
Destiny Mrs. Clark Knots; Ideal
ism, Mrs. Lee Deakyne; Courage,
Miss Hilda Hutchison; Declaration
of independence, Mrs. Willard Pass
waters; The Constitution, Mrs. Ed
win P Vogel; Education, Mrs.
Grant Garis; Progress, Mrs. Harry
Sherwood; Justice, Mrs Roland
Deamer; Democracy, Mrs. George
r. Miller; The Flag, Mrs. William
E. Matthews, Jr. Mrs. Clark
Knots, President, presided over
the business meeting. Plans were
made for the Kent County meet
ing to be held in the Legion Rooms
in Smyrna on March A. Mrs. Grant
CARTS, Kent County Vice-President,
will have charge of the County
meeting, at which time Lieutenant
Governor, Isaac ]. McCollum Will
be the speaker. A special program
of music is also being arranged.
Mrs. Vogel, chairman of Rehobili-
tation, made request for games
of any kind to be sent to the Vet
Grams Hospital at Perry Point.
Any member or friend having
games or decks of cards is asked
to notify Mrs. Vogel and they will
be called for. Mrs. Matthews,
Junior Chairman, reported that at
a recent meeting of the Juniors the
following officers were elected:
President, Betty Jane Ennis; Vice
President, Anne Knots; Secretary,
Florence Passwaters; Chaplain,
Continued on Page Five)
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
PARDONS BOARD ORGANIZED
New Members Assume Duties at
First Meeting of Year

The Board of Pardons organized
Tuesday with the selection of
Lieut.-Gov. l. J. MacCollum as
chairman and Secretary of State
Earle ID. Wiley as secretary. State
Treasurer Peter S. Collins and
State Auditor Harrison M. Man
ming, new members, assumed their
membership on the board at the
January meeting. Chancellor w.
w. Harrington is the only holdover
member. The board granted full
pardon to Sherman Gray, restoring
his citizenship. In 1925, Gray it
was brought out, served 80 days
Imprisonment and was whipped
with five lashes in Kent County.
His record has been good ever
since, it was said.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
PEST CONTROL
FARMER TOPIC
Fruit Growers Meeting al
Camden Grange Hall to
Learn of Industrial Trend
PROBLEMS DISCUSSED

Fruit growers in Kent county
who are interested in discussing
their orchard problems, with spec
ial reference to insect and disease
control and the trend of the com
mercial fruit industry in this sec
ton of the United States. are invit-
ed to meet in the Fruitland Grange
Hall in Camden on Monday even
ing, February 10, at $50 o'clock.
This discussion will be in the ma
ture of experimenting, similar
to the one which was held last Feb
ruary, and those wEto desire to at
tend this affair are requested to
make their reservations not later
than Friday of this week The sup
per will be served by the ladies of
Fruitland Grange with Mrs. Arthur
quet committee. Plans for this dis
cussion meeting were made by
County Agent Russell E. Wilson in
cooperation with the State Board
of Agriculture and committee Of
fruit growers including A. Bailey
Thomas, Arthur F. Walker, H.
Reedy Voshell, Herbert C. Richard
son, Nelson Emory, Frank Which
ardSon and Harmon E. Coverdale,
from whom tickets may be obtain
ed at the price of so cents. DR.. F.
p. Cullinan, peach specialist of the
United States Department of Agri-
culture, will serve as the featured
discussion leader as the guest of
the Horticultural department Of
the University of Delaware and
will be available to answer ques-
tons which growers may have per-
tanning to this fruit crop such as
recommended varieties and cultur-
al practices. In addition to DR..
Cullinan, other fruit specialists
who will be present to take part in
the discussion include DR. T. F.
MAINS, plant pathologist and soil
bacteriologist; DR.. L. A. Stearns,
entomologist; DR.. E. w. Grave, re-
search horticulturist; DR.. K. j.
Kadow, associate plant pathologist
of the University of Delaware, and
plant pathologist for the State
Board of Agriculture, and Dean
George L. Schuster, director of the
Delaware agricultural extension
service. Meetings of this type are
Continued on Page Four)
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
Downes' Filling Station Robbed

The filling station operated by
Homer Downes on the boulevard in
Smyrna was the scene of a rob-
berry Saturday night. The cigar
cite machine was broken open and
cigarettes and money taken. Mr..
Downes also had his watch stolen.
On Monday an arrest was made
and a colored man who is known
as Dick Williams confessed the
robbery. Mr.. Downes' watch was
recovered, as well as number of
packages of cigarettes.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06

Estley M. Rust, 10, Dies After Ill
ness of Several Months

Estley M. Rust, age 70, died at
his residence Tuesday night after
an illness of several months. He
was the son of William and Mary
Chandler Rust of near Greenwood,
Delaware. For about ten years
Mr.. Rust operated the Smyrna
Creamery and for the past thirty
years he had a large coal business
from which he retired a year ago
on account of poor health. He mar
ried Elizabeth Honey who survives.
There were no children. One
brother, George Rust of Newark
also survives Funeral services
will be held from his late resi-
dence on Delaware Street on Fri
day, February 7th, at 2 o'clock.
Rev. James w. Colona will officiate
and interment will be in Odd Eel
lows Cemetery.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
William Burchard, Auto Salesman

William Burchard, a farmer and
automobile salesman of near Smyr-
ma, passed away early Tuesday
morning. He was 81. For the
past two years he had been in i'll
health and was confined to bed
since September. He was the son
of the late Frank and Sara E.
Burchard of Taylor's Bridge. Sur
viving are his wife, Florence Jar
rel Burchard, and five children,
Ralph of Bucksport, Maine; Paul
and Mildred, of Smyrna; Florence
Edna of Camden, n. j., and James
Ernest Of Kennett Square, Pa. A
sister, Mrs. ElWood David of Town
send, and two brothers, Roland
Burchard Of Odessa and Russell
Burchard of Smyrna, and two
grandchildren also survive. F'uner-
al services will be held Friday af-
ternoon at o'clock at Daniels
Funeral Parlors Townsend, with
interment in Odd Fellows Gem
etery, Smyrna. Rev. ]. G. Handy
Of Townsend Methodist Church,
will off1ciate.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
DRAMA GROUP
TO GIVE PLAY
Wilmington Company to Pre-
sent ''The Late Christopher
Bean" at Dover School
BENEFIT PERFORMANCE

More than so people will journey
from Wilmington to Dover on Sat
urday, February Is, to present the
Wilmington Drama Leagues stage
1.-The Late Christopher
Bean, in the Dover Community
School. Actors, actresses the d.
rector and his assistants, and mem
bers of the production staff for
Sydney Towards comedy of New
England life, will make up the
road company coming to Dover
at the invitation of the Children's
Theatre Group. The play Will be
given in the auditorium of the Do
yer school, beginning at $50
o'clock, as a benefit performance
for the host organization, a week
after it is staged for the usual four
nights In Wilmington. Thus, for
Continued on Page FIve)
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
FoG TAX EXEMPTIONS
WIN Dependent Isn't Neces-
T" Receive Exemption

0 q a family, as defined
n0ne tax regulations, IS
T'aase Of a legal or NOR
supports and main
y. %s household a dependent
Or individuals closely
with him by blood, mar
J ADOPTION. As such, he or
s u1sd to a personal exemp-
III Ivy. A credit Of $500 Is
~ each dependent. A de-
] : ! ne under IS years of
y, y ss. VINO is physically. or
H. mlsctlye and incapable of
u s !. de need not live
sa@.a'a' a'eo 10 the taxpay-
ksnrs..,.a and wife contribute
~, p.lt Of a dependent, the
st-s., may be taken by the
sasv =. tne chief support,
Lls.. =. De divided between
aav 49,, 4 Two members
IA attribute to the sup
Pits rse e'uent, the one who
SYr Unan one-half of
cldlm the credit
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
FARM PROPERTY CHANGES
John w. Attix Farm Sold to Hes
sey Miller of Chester; Other Sales

G. Harvey Wright. real estate
agent, has sold for John w. Attix,
formerly of Kenton, his 225-acre
farm known as the Benjamin Hazel
farm, to H. Hessey Miller of Ches-
ter, Pa. Mr.. Wright has also sold
for Mrs. Mary E. Thorpe her farm
near Blackbird to George L. Pear
son of Wilmington, and for o. B.
Warren his restaurant back of the
Texaco Gas Station at the point of
highway at Lake Como, to DIR.
BRENNAN of Dover.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-02-06
E[OME TAX -
I,,IoS to Farmers /;
tho in by March
Over 2l Years
egE TO MAIL RETURN

so. TAX Department mas
sl' '.,,s tax forms to 80, Sol
4. 4 be used in reporting
I. 1910. Returns must be
! y every person over T.
Nil income has been
>. taxable level or not.
~ must file include nil
!, i ! net income over 81 ,ooo'
L, sduciaries or guardians
4, ,sarge Of taxable estates nj
r. md officers and employees
4,ts Or any of its political
[,.saTs regardless Of their
/ ! ,'I residence. Failure to re
~ return blank, however
\ absolve taxables +rom
.,,s1itv for fling on or before
I s changes in address cur
3 year may prevent blanks a
,,,siug many citizens. How
4. lsw requires only mailing
/. st known address. Returns
i made in person or mailed
1, allowing addresses; New
1 County residents-S43 King
1, wilmington. Kent Coun-
|.sisuts- Old State House, Do
Slyex County residents
| Highway Building, George
4 specific penalty of So for
Z to file, or fling an incom-
rum, is provided by law.
-,ste returns are defined by
| sarment as those in which
ry arc not answered and,
izuy. returns which are
b only Income less than ex-
or income not sufficient
liked" officials said. When
!. nd deduction items do not
he taxable, they added, the
none" should be written in
! Ines not used. Persons hav-
ane from business, fiduciar-
gnsrships, rented property,
q exchange of property, real
xnal, or who have other de-
H in connection with these
must file Form No. 200 on
provision has been made for
sy entering such items. All
xtiOns in property must be
ION the return whether or
by result in a profit. Farm
-E show farm income and
n1ns on Form No. $50 and
be net income or loss on the
rNded for business income
FIN No. 200. For the con
pc Of taxables whose income
Is only Of salaries or com
rs interest ard dividends re-
10 gain at maturity or with
Id building loan shares, and
Allowable deductions consist
q interest paid on loans or
gss taxes paid and charit-
Mnoutons, a small form,
VI as been provided by the
'asnt Where a joint return
Sa lied by a husband and
zurns have been mailed to
sNao only; but in filing joint
tie income and deductions
Gd and wife must be noted
ay on the return. If both
&ane' return should be sign