davidaulloa/AmericanStories huggingface dataset:
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

The personal exemption and
credit for dependents are also al
lowable as credits against the net
income for the purpose of the sur
tax, the resulting net income be-
ing designated "surtax net in
come"
The surtax is imposed on surtax
net incomes in excess of $4,000
The rates increase as the amount
of the surtax net income increases.
On surtax net income of 81
900 or less there is no surtax. On
a surtax net income in excess of
81 900 and not in excess of $4,000,
the rate is percent of such excess.
The surtax upon a surtax net in
come of $4,000 is $50, and upon a
surtax net income in excess OF So
900 and not in excess of $4,000 the
rate is 6 percent of such excess in
addition to the $50, or a surtax of
5000 upon surtax net income of
$4,000.
The defense tax, which the pres
ent tax law imposes, is a tax Of 10
percent of the combined normal
tax and surtax.
The following example will show
how to compute the tax on a net
income of $500, all of which rep
resents earned net income, the tax
payer being single and without de-
pendents:
Net income SO, 10000
Less personal exemption. 10000
Balance (surtax net in
Gomez 49,. .. ..... 10000
Earned income credit 49,. $4,000
Net income subject to nor
NAL tax :. ........ 6,s5o.Oo
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

a al,synity life were much alike.
|. he country expanded and
M. = migrated westward, some
9i happened to them, The land
l. Z. ;r M their blood. From their
IF view. people who mi
VA found the United States to
very different place, consider
M whole, than the common
1sr IF their relatives and friends
v. W Ipft behind-satisfed that all
y, was worth while in the
Isitsd States was east of the Ale
Ssy mountains. To those on the
s.5osrd a man who migrated to
Y Western Reserve, which to
INV means northern Ohio, was
~. a westerner. The more
,,-ing Of the Piedmont region
'srbIred into the wilderness,
yhrh is now Alabama. Such pio-
'rdns built great people, nodded
y the land.
~ 1880 THE Grand Prairie"
~ settled. It was way out west"
, what is now western Indiana
nd southern Illinois. Today we
now that geographically THE
Grand Prairie" is just a good start
sEsrd jaunt to the west coast
4 ne United States.
The drama of pioneering re-
mured time after time, as the
v,ye Of population and settlement
,0vly blanketed the land like an
rsistible force pushing its way
3cwly but with determination
from the eastern seaboard to the
vest coast Of the United States.
he pattern was always the same.
One-room log huts with creased
nper windows. These were ac-
nnpanied by simple clothes and
anple food. Through trial and
nm these people adapted them
glVes to the section of the country
hey had chosen as their home
zsad. In 50 doing, they became a
part Of the land. The economic and
pOiical development that took
Place in this country was simply
manifestation Of the people who
nun reacted directly to the nat
Eal wealth and opportunity found
u the soil. Talk to the people in
any locality from the Atlantic to
he Pacific, and you will find that
he product Of the land on which
pecple live, its location, influence
iher thinking directly and indi-
Hray as well.
The present situation in Europe
ewes a good example of the in
Iuence Of geography on our
thinking
The New Yorker can almost see
ne planes coming over the horizon
? oonb our great metropolis. The
haF0or Of New York is the haven
q exporters and importers who
Se unelr peacetime markets re-
paced by markets for war sup
pls. The result is that they have
sar constantly on their minds.
w IN business and at home.
Coal ana iron ore have made the
'leat Lakes region the "black-
allln shop" Of the nation. Pitts
aIn, Cleveland and Detroit are
.-llnlng with preparations for
". The people in this dis
lu ieel that invasion sounds like
l, .A'iV'e possibility, but it's a good
u % nave plenty Of guns in the
"us ! 20 we can do a little shoot
l, \ Z 'ne invader happens to show
Lbs Grand Prairie is worrying
' S'N parity prices. The great
M Is the impending rise in
~ ~ q industrial goods without
". suulclent rise in farm prices 10
NJ. M Lufal America on a par. De-
/. w = may bring economic troubles
Y Us Grand Prairie.
\, s'. .li., section is equally patriotic
\. willing to help our defense.
Y u Y, interesting thing, however, is
= 'a ~. mat each section is react
\ differently to our national
!, sency and each has a differ
,,s inception Of how il should be
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13
He Gets Same Letter
Again After 80 Years

GREAT HARRINGTON, MASS.
For the second time in 80
years John w. Morgan has re-
ceived the same letter.
In 1859 the letter was delivered
to him from New York. Recently
former neighbor of Morgan dis
covered the letter in a stamp-col-
lecting Office in Boston and for
warded it to Morgan.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13
CHRISTIAN SCIENCE CHURCH
Report Of Church Services For
Next SUNDAY

First Church of Christ. Scientist
Wilmington, at Park Place and
Van Buren, Street: morning service
IL a. M, Sunday School II a. m,
evening service 500 P. M, We'd
nesday evening service 500 p. m.
Christian Science Society, Milford,
meets at Grange Hall: Morning
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13
||Rl(RA,kkz:
|H&:SENDS
|H:,2gHgVaAl
&ITI .:,!,;;z7s lsaAzaa
~ ROGER M KYEs t.,
rursE UNITED STATES

il 4 is carry a history book book
ls,t % c q the United si.,s States dsS
dhoal .b lsd' a change beth in our
dns s, and nd ii our citizens con-
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

| % gse earliest
....ssotion was
s N Il 4 union Of
LANES for
I sli1 thirteen 81,
I Il nestled LED
Ing the eastern stern
Mems Of gov
-,snt were
- and their
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

Statisticians have placed at SO to
one the chances of a persons being
arrested for serious crime in New
York.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13
BRIEF ITEMS OF
THE PENINSULA
Brief News Items of People
We Know i'm and Around
Larger Peninsula Towns
FROM OUR EXCHANGES

More thahn so entries concluded
the successful third annual three
day spring field trials of the Del
marva Gun Dog Club on the Stay
farm near Pocomoke City, Md,
Saturday Hundreds of dog fan
ciers from seven eastern states at
tended the event, despite the incle-
ment weather.
Mrs. Nell C. Westcott, secretary
of the Chestertown Office of the
State Employment Service, reports
such a steady increase in employ
ment during the month of Febru-
airy that relief claims decreased
more than sc per cent as compared
with the previous year. The Cen
treville office also shows marked
decrease in unemployment and re-
lief.
Hearing that his son was one of
the two men drowned in a ship dis
aster on storm dashed waters of
Chesapeake Bay, Travis Tawes, 40,
dropped dead from a heart attack
at his home at Crisfeld, Md, Sat
urday. The third member of the
crew was rescued. The boat, the
Louise Travers, foundered with a
cargo of lumber off Chesapeake
Beach, Calvert County. The vic
tins were Capt. Robert Die, 70,
and Eugene Tawes, 10, both of
Crisfeld. Dies body was recover
ed Sunday off Taylor's Island and
taken to Salisbury aboard the
tanker BERTHE. Capt. Maurice
Ward of Crisfeld was rescued by
fishing boat after clinging to the
ships mast for II hours in icy
water up to his waist He said his
two companions attempted to
launch a tender but were swept
into the bay.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

You DON'T NEED us TO tell you what
i whale of car the Pontiac Torpedo"
is. The new Pontiac speaks for itself-and
il tells you clearly that smarter, roomier,
sweeter-acting car will be hard TO find.
The only time this Pontiac needs our
help is when somebody says, tits too
high-priced for me-" That's when we go
TO work, and here's what we tell them:
With all of its size, its beauty, its "expen-
sive" look, Pontiac's prices are so close TO
the Lowest priced three" that the differ
ence is only few dollars per month.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

The maximum surtax rate is rs
percent. On a surtax net income
of 100000, the surtax is S3,597,-
$50. When the surtax net income
exceeds 100000, the rs percent
rate is applicable to such excess, in
addition to the surtax of SO, 597, $50.
Taxpayers are urged to read
carefully and Understandings all
the instructions accompanying the
income tax forms before preparing
their returns. If they need any
help, they can get it without cost
by consulting the nearest collector
of internal revenue, deputy collec-
tor, or internal revenue agent.
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

Surtax at 4 percent of
amount of surtax net in
come IN excess of $4,000
but not over $4,000, 4
percent on $4,000 $500. 5000
Surtax at percent on
amount of surtax net in
come in excess of $4,000
but not over $4,000, 6
percent on LOO ...... 10000
Total surtax 49,. $3.50. 1890
Normal tax, percent on
$3.50 ...... ....... 274.0O
Total normal tax and
surtax ....... ........ 456oo
Defense tax, 10 percent of
S456 IL. 49,. ..... $500
Total normal tax, surtax,
and defense tax ..... sol go
Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1941-03-13

ECONOMY. When you own Pontiac,
however, you realize that it's tight-hsted
miser with gas and oil and remarkably
trouble-free in the bargain.
Evening star., 1941-04-12

Earl B. Combs, Investment Build
ing.
Real estate saiesmen's licenses
were issued TO Mabel d. Aiken, 300
H street NV: Lewis o. Jeffers, 1919
K street NV; Wilbur T Hutcheson.
1910 Vermont avenue NV; Harry
l.. Horton, 1927 I street NV; A.
Hamilton Dougherty, 1906 K street
NV; Morris Sharnoff, 1924 Four
teenth street NV: Louis G. Rich
ardson, 1912 X street NV: Alfonzo
Parks, 200l Eleventh street NV:
Charles C. Allies, 903 American Sc
curity Building, and A. H. Sanders
1911 K street NV.
Applications for real estate brokers
licenses were received from Roger
Brooke Farquhar, 925 Union Trust
Building: Julius H. Ginsburg, 112l
Florida avenue NE: Victor H
Schulz, 1904 Pennsylvania avenue
NV, and Harris E. Willingham
1912 Fifteenth street NV.
Applications for real estate sales
mems licenses were received from
Alan j. Werner, 925 New York ave-
nue. NV; H. Bernard Rupert, 422
New Center Market, Fifth and K
streets NV; Marion Bowden Pat
terson, 200l Eleventh street NV;
Ronald Day, 1901 Fifteenth street
NV; Hilary M. Lloyd, Investment
Building; Walter De Melman, 1417
X street NV: Agnes Whiting
Fahrney. 1926 Twenty-ninth street
NV; John r. Trickett. 1906 x
street NV, and E. j. willett, 932
Investment Building.
Evening star., 1941-04-12

ing, as o. Guy Russell has an
nounced he is establishing his own
business at 1904 Georgia avenue,
Silver Spring Mr.. Russell. we'll
known in Capital realty circles, will
carry on a brokerage business. and
plans to handle largely the sale of
new construction.
He formerly was with George de
Franceaux and F. r. Spear. Inc.
He will handle sales in Indian Spring
Knolls, a development of H. E.
Dixon.
Warren L. Morris of Cleveland,
president of the American Institute
Of Real Estate Appraisers, was
visitor in Washington this week. He
dropped by offices of the Washing
ton Real Estate Board yesterday,
and after talking with Secretary
Charles j. Rush, went to lunch with
a group OF local realtors. Among
those who treated" Mr.. Morris at
the Raleigh were H. Clifford Bangs,
F. Eliot Middleton, Curtis Walker,
Evening star., 1941-04-12

lots Of wall space, which makes the
house easy to decorate and furnish.
Unanimously Approved.
Members of the Silver Star Homes
Committee, whose approval must be
received before The Star will spon-
sor an exhibit house, indorsed the
Crestwood home unanimously. The
committee inspected the house
thoroughly, Its members are ex-
perts in the home building field.
James S. Taylor OF the Federal
Housing Administration Is chair
man Of the committee. Other mem
bers include Irwin s. Porter, pronni-
nent architect; Edwin II. Rosen-
garten. builder, member of the firm
of Davis, Wick & Rosengarten, and
Waverly Taylor, president of the
Washington Real Estate Board.
First-foor plan of the Star house
includes a large entrance hall, q
living room "a feet long, a library,
Evening star., 1941-04-12
Silver Star
Continued From Page BIZ
s. Lord and Edward z. Caldwell
developers Of Crestwood.

S. Lord and Edward E. Caldwell.
developers Of Crestwood.
Out Sixteenth Street.
Those who wish to see the Star
home are directed from downtown
Washington to follow Sixteenth
street to Shepherd. Turn left on
Shepherd street two blocks to Eight
eenth and then left another block
to Randolph street. 1t is open
every day from 10 am. until at
night.
In addition to being we'll con-
structed and designed, the Ran
dolph street dwelling is unusually
well finished. The door and win
dow trim was designed by Mr..
Woodfleld and was especially made
for him. The first-grade oak floors
are of random width and pegged in
the Colonial style. Wall coverings
were selected with unusually good
taste.
Perhaps the feature of the house
which appeals most to the visitor
Is the spaciousness of it's rooms.
Large windows give the interior a
light and airy feeling. There is
Evening star., 1941-04-12

dining room with two built-in corr
ner cabinets, lavatory and kitchen,
which measures I3 by IL feet. There's
a screened porch off the living room.
The second floor has four bedrooms,
two baths and a sun deck. An ad-
ditional bedroom, a sewing room,
huge storage closet and an unfin-
ished bath make up the third floor.
The large recreation room. maids
room and bath and utility space
are in the basement.
The house occupies lot which
has a frontage of 10 feet and
depth of 100 feet, in addition to 80
feet OF parking in front. The lot Is
attractively Handicapped, and there
is abundant garden area at the
rear.
Evening star., 1941-04-12

Charles C. Koones and Curt C.
Mack and Ayers Du Bois of the
Federal Housing Administration.
Paul o. Drury has brought his
family back from an extensive vaca-
ton in Florida. During the stay
in the South Mr.. Drury INDUCED
himself a lot in his favorite sport of
fishing. On one of the family out
ingS In the Florida Keys. Mr.. Drury
relates, his very young son Billy
pulled in six fish and they weren't
minnows. William l.. King has
left for an Easter stay in Florida.
Evening star., 1941-04-12

while Percy H Russell has returned
from st. Petersburg. Mr.. and
Mrs. Frank J. Luchs are the parents
of baby girl.
During the last week the District
Real Estate Commission issued Ii
Charles Louis Knight, 923 Fifteenth
street NV: Bradford L. Burnside,
927 Fifteenth street NV; Penn
Carr Co. 1913 First street NV;
Dewey M Carr. 1913 First street
NV: Continental Life Insurance
Co., Inc, Investment Building. and
Evening star., 1941-04-12

homeowners who don't have the
down payment at the moment to
purchase a low-cost house. Under
Title VI, recently enacted by Con-
gress, if the purchaser doesn't have
the heretofore necessary 10 per cent
down payment the transfer of title
occurs after a rental period during
which the prospective homeowner
makes additional payments to eStab-
lish the required 10 per cent equity.
Mortgages insured under Title
VI, a defense housing measure. have
maximum term of 20 years and
are limited to a maximum of $4,000
on single-family home, $1,000 on
double house, and so on. up to
S10,500 on a four family dwelling.
So, you see. the new financing aid
will apply only to homes of very
low cost indeed. The mortgages
cover only new dwellings on which
construction was started after jan
uary l, 1910.
= X \
Another new realty firm Is OPEN
Evening star., 1941-04-12

The average price OF thester
admissions in the United States Is
% cents.
Evening star., 1941-04-12

Designation of Washington by
President Roosevelt as a defense
housing area, thereby making avail
able for local builders the financing
benefits of National Housing Act
Title VI, will solve the problem for
some of selling houses for invest
ment through the r. H. A. plan. 1t
will also enable those would-be
Evening star., 1941-04-12
SecoNp Floor


The color scheme is white with shutters and vaegaed
shnge Privacy the by the
Meeting This plan represents the most economical
layout in design and construction at current building prices
The compact convenient and gives easy to
all rooms.
The basement designed to meet presentday requirements
and includes recreation laundry and maids All
materials of nationally known manufacture and of
local stock sizes.
Evening star., 1941-04-12

Another new realty firm is open
Evening star., 1941-02-15
Mrs. Thad Brown
Gives Luncheon
For Mrs. Burton

Mrs. Thad Brown, wife of the
former Federal Communication
Commissioner, entertained at
luncheon yesterday in honor of
Mrs. Harold Burton, wife of the
new Senator from Ohio. The
party was given at the Mayf1ower
Hotel and among the guests were
Mrs. Charles Mcknight, Mrs.
Ralph o. Brewster, Mrs. John M.
Vorhys, Mrs. Emory Adams. Mrs.
Edward Everett Gam, Mrs. James
Lawrence Fly. Mrs. Ernest H.
Van Fissan, Mrs Norman Case,
Mrs. Emerson Howe and Mrs.
Hobart Brooks. Others present
were Mrs. Merle Thorpe, Mrs.
Fred A. Britten, Mrs. Wade H.
Ellis, Mrs. Parker w. West, Mrs.
Walker Buel. Mrs. Paul Walker,
Mrs. Otis Bland. Mrs. Edwin
Gableman, Mrs. Eugene Sykes,
Mrs. Charles NJ. Thomas. Mrs.
Nina Carter Tabb and Mrs. Fran
els Thomas.
Evening star., 1941-02-15
Style Show Held
By ClubwOmen
To Aid British

Efforts of the District Federation
of Womens Clubs in behalf of Brit
ish war relief funds were continued
yesterday when the Co-ordinating
Committee on Emergency Work
sponsored a card party and style
show at Hotel 2400. approximately
$50 members were present.
Mrs. Gladys B. Middlemiss, who
was in charge of the style show, pre-
sented a group of club members as
models in addition to three profess
sional models who analyzed differ
ent type clothes for different figures.
The models from the federation
included Mrs. Ernest Humphrey
Daniel, Mrs. John T. Lucker, Mrs.
&. H. Pierce, Mrs. James Osborne,
Mrs. Paul Burk, Mrs. George o. Gill
lngham and Mrs. Daniel Wathey.
Helen Campbell Williams, pianist,
provided the music accompaniment.
The party received a message from
Lady Halifax, wife of the British
Ambassador, who wished the women
success and regretted her inability
to attend.
British pins and emblems were
sold at a special booth, while other
tables offered white elephants. 8
candy and cakes. Fortunes were
told.
Mrs. Frederic Newburgh was
chairman of the card party. Mrs.
LIE Verne Beales and Mrs. Lucker are
co-chairmen of the Co-ordinating
Committee.
Evening star., 1941-02-15
Your u. S.
Income Tax
Prepared by Bureau of
Internal ReUenue,
Treasury Dept.
DEDUCTION FOR BAD DEBTS.

sDa%D - ~ u Ao-N op lid
Bad debts constitute a consider
able item in the returns of many
taxpayers and may be treated in one
Of two wayS-either by deduction
from gross income in respect to
debts aScertained to be worthless
either in whole or in part and
charged off. or by a deduction of a
reasonable addition to a reserve for
bad debts.
Taxpayers we're given an option
for 1921 to select either of the two
methods. The method used in the
return for 1921 must be used In re-
turns for subsequent years unless
permission is granted by the Com
missioner of Internal Revenue to
change to the other method.
Application to change must be
made at least 80 days prior to the
close of the taxable year for which
the change is to be effective. How
ever, a taxpayer filing a first return
for 1910 may select either of the
two methods, subject to the ap-
proval of the Commissioner upon
examination of the return. Permis-
sion to adopt the reserve method is
limited to taxpayers having a large
number Of accounts where credit Is
extended over a considerable period
of time. 1t is not granted for the
purpose of handling one specific
debt.
What oo,,eti+,,+oe n a,a..o.L1.
addition" to a reserve for bad debts
must be determined in the light of
the facts, and will vary as between
classes of business and with condi-
tions of business prosperity. 1t will
depend primarily upon the total
amount of debts outstanding as of
the close of the taxable year, those
arising currently as we'll as those
arising in prior taxable years, and
the total amount of the existing
reserve.
In case subsequent realizations
upon outstanding debts prove to be
more or less than estimated at the
time Of the creation of the existing
reserve, the amount of the excess
or inadequacy in the existing re-
serve should be reflected in the de-
termination of the reasonable addi-
ton necessary in the taxable year.
A taxpayer using the reserve method
should show in his return the VOL
ume of charge sales Cor other busi-
ness transactionO for the year, and
the percentage of the reserve to
such amount, the total amount of
notes and accounts receivable at the
beginning and end of the taxable
year, and the total amount of the
debts ascertained to be worthless
and charged against the r1erve dur
Evening star., 1941-02-15

with almonds, a spring roll of lob
ster and shrimp, bean sprouts and
Soybean curd, and rice. Chrysan-
themum tea was served in small
Chinese cups, and rice wine also was
served. Dessert was candied kum-
quatS and almond cakes.
Rice cakes containing Chinese
mottos were served and the whole
meal was supposed to be eaten with
chopSticks, but most of the guests
found it necessary to resort to forks.
Lithuanians to Mark
Independence Anniversary.
Tomorrow will be a busy day for
the Lithuanians of the city AS
they commemorate the 23d ami
versary of the independence of
their country. After attending in
a body the annual mass at the
Immaculate Conception Church.
the members of the Legation will
go to the Willard Hotel for a break
fast Mr., Kajeskis, now with the
Legation here and formerly consul
in Berlin, will speak From 5 to
7 o'clock the Minister and Nine.
ZadeikiS will entertain the staff and
the members Of the colony at the
Legation.
On display at this informal party
at the Legation will be a number
of art works which were shown
at the Lithuanian pavilion at the
Worlds Fair in New York and
canvas portraying the signing of
the declaration of independence of
Lithuania in 1918.
Evening star., 1941-02-15
Miss Mary Futrell
Bride of Mr.. Crisp

In an impressive ceremony held
in the Washington room of the
John Marshall Hotel in Richmond,
Va. Miss Mary Frances Futrell of
Nashville. N. C. became the bride
of Mr. William Walter Crisp, jr, of
Washington Saturday, February 8.
DR.. S. B. Cousins, professor Of
Bible at the University of Rich
mond. offciated Only close friends
and relatives of young couple were
present.
The bride was given in marriage
by her uncle, Mr.. Albert Bryan of
Elkin. N c. Mr. George B. Everitt,
ir.. of Winnetka, Ill, cousin of the
bridegroom, was the best man.
Following the wedding breakfast.
the young couple left Immediately
for Southern honeymoon. On
their return Mr.. and Mrs. Crisp
will be at the Broadmoor until the
completion Of their home.
Mrs Crisp is the only daughter
of Mr. and Mrs. A w. Futrell Of
Nashville. She attended Mereith
College in Raleigh and was gradu-
ated from the Woman's College of
the University Of North Carolina.
Mr. Crisp is the son of Mrs. Olga
R. Crisp and the late Mr.. w. w.
Crisp He was graduated from the
University of Richmond and is a
member of the Kappa Sigma Fra
ternity.