davidaulloa/AmericanStories huggingface dataset:
Evening star., 1942-02-07
Your Income Tax
No. 34-Deduction for Taxes

In general, taxes are deductible
only by the person upon whom they
are imposed.
Taxes on real estate and personal
property paid during the year 1s41
are deductible. So-called taxes which
are assessed against local benefits,
such as streets, sidewalks, drainage,
and other like improvements, are
not deductible, but are to be cap
italized, as they tend to increase the
value of the property and thus con-
stitute cost Of permanent improve
ment. The Federal income tax may
not be deducted. Income tax, how
ever, paid to the State by an in
dividual on his income is an allow
able deduction In his Federal income
tax return.
Customs duties paid by a person
on articles imported for his own use
are deductible. Import or tariff duties
paid to customs officers; and busi-
ness, license, privilege, excise, and
stamp taxes paid to internal revenue
collectors are deductible as taxes,
provided they are not added to and
made q part Of the expenses Of the
business Of the cost Of the articles
Of merchandise with respect to which
they are paid, in which case they
cannot be deducted separately as a
tax. The purchaser may not deduct
the Federal tax Of 10 per cent on
the retail sale Of jewelry, furs, and
toilet preparations. The Federal tax
Of cent for each 10 cents or frac-
ton thereof paid for admission to
any place is deductible, provided an
account has been kept by the tax
payer Of the amount paid. Taxes
on club dues are deductible by the
member paying them. An individual
Evening star., 1942-02-07

may deduct the tax on his telephone
conversations, radio messages, tele-
grams, and cables and on the rent
OF his safe-deposit box.
Unemployment compensation con-
tributions required under a State
law, if of11cially classified as taxes.
are deductible as taxes and not as
business expenses.
The excise taxes imposed upon
employers by the Social Security Act,
as amended, are deductible, but the
tax imposed on employees by the
act Is not deductible. II an EMPLOYER
pays such tax for the employees, the
amount may be deducted by the
employer as business expense, and
the employees are required to report
as additional income In their
Federal income-tax returns the
amounts Of the tax so paid for them.
License fees exacted by State or
clty upon certain businesses are
deductible as taxes. Automobile
license fees are ordinarily taxes and
deductible. Postage Is not a tax and
Is not deductible.
Federal estate and gift taxes and
State inheritance, estate, legacy and
succession taxes are not deductible.
The Federal taxes on automobiles
gasoline, cigarettes. and liquor are
imposed upon the manufacturer.
producer. or importer, and are not
deductible by the purchaser or con-
sumer. Whether or not the gasoline
tax, the use tax, or the sales tax
levied by a State may be deducted
by the individual purchaser depends
upon the terms Of the State law i'm
posing the tax; consequently, the
right to the deduction, as between
purchaser and seller, varies In the
different States.
Evening star., 1942-02-07
Eastern Presbyterian

"The Religion That Mends" Is the
subject at IL am. Of the Rev.
william Nesbit Vincent and at 7:30
pm. the friend of the Bride
groom"
On Monday the George H. Wins
low Mems Bible Glass will hold
q business meeting at 7::l5 pm.
The chain meeting Is at pm.
on Tuesday. The entertainment
Will feature 'Women's Night in
Court"
The Ladies' Aid Society will meet
Wednesday at II am. Meet Our
Missionaries" will be the subject.
The Martha Barrows League will
meet at 7:45 pm. with Miss Kate
Elliott and Miss Florence Darling
as leaders.
Evening star., 1942-02-07

Of the various faiths. The plan is
based on the contention that there
must be something more than ma
terialism" to assure victory and win
q permanent peace.
Face Clergy Shortage.
It was reported this week that
Episcopal Church leaders are con-
cerned with the prospective shortage
of candidates for the ministry.
Leaders of other denominations,
queried by Religious News Service,
also expressed concern over what
may become growing problem.
Lutheran ofncials agreed that
there Is q real shortage Of candi-
dates for the ministry and that II
definite action to meet the problem
Is not taken soon the shortage will
be acute. The National Lutheran
Council at its recent Pittsburgh
meeting appointed . committee to
study the whole problem.
The possible shortage Of min
isterial students was brought up at
recent meeting Of the Executive
Committee Of the Federal Council
Of Churches. It was recommended
that the president Of the council
appoint committee to cooperate
with the Association Of Theological
Schools to make . study Of the need
OF maintaining an adequate supply
OF theological students.
It's not the present supply Of
seminary students that is worrying
church leaders so much Is the fu-
ture prospects.
Theological seminary enrollments
are believed to be still high. South
ern Baptist Theological Seminary
had q record number Of applicants
when 1t opened its session last Sep
tember. Harvard Divinity School
had q 20 per cent enrolment in.
crease. But religious leaders fear
that the story OF the first World
War will repeat itself as time
goes on.
Enrollments Dropped In Last War.
Theological school enrollments
showed steady increases from 1870
to 1915, according to surveys made
by the United States ONCE Of Edu-
cation. From a high in 1916 Of
12.05l, enrollments dropped of to
1854 In 1918. BY 1920 they had
declined to 7,216.
Church leaders blame the draft
for reducing the future supply of
seminary students.
The General Assembly Of the
Presbyterian Church, u. s. A., peti-
toned the Federal Government last
year to exempt college students
whom responsible church bodies
consider to be worthy and desir-
OF studying for the ministry as q
1t was pointed out that under the
present selective service regulations,
students who are not already en-
rolled in theological seminaries can
not be classified as theological stu
dents and that the situation Is "vir-
tually stopping the supply Of can
didates for the ministry"
DR.. Frederic R.. Knubel, head of
the United Lutheran Church In
America, who was recently given
wartime powers by the denomina-
ton, indicated this week that he
will confer with Government au-
thorities in an effort to obtain ex-
emption for college students who
sincerely" want to enter q theo-
logical seminary.
DR.. Knubel believes that some
plan might be worked out whereby,
with the Governments consent, the
church would certify" all such
potential candidates for the minis
try. This plan would weed out
students who might use the pretext
o fstudying for the ministry as q
means Of evading military service.
Evening star., 1942-02-07
Epworth Methodist

For the service at II am. the Rev.
DR.. Harry Evaul will preach on
who Is My Neighbour" and at 8
pm. on "Is God on Our Side2"
The annual banquet of the Hum
mer Memorial Glass will be held on
Wednesday in the Capital Park
Hotel.
DR.. Evaul will speak Thursday
evening on The Methodist Meet
ing House"
Evening star., 1942-02-07
Q4riHttatt 6rtfnttHt
Christian Science
CHURCHES OF CHRIST
SCIENTIST

SCIENTIST
Branches of The Mother Church,
The First Church of Christ
Scientist, Boston, Mass.
First Church of Christ Scientist
Columbia Rd. and Euclid st.
Second Church of Christ Scientist
Ill c st. NE.
Third Church Of Christ Scientist
18th and L sts. NV.
Fourth Church of Christ Scientist
18th and Oak SITS. NV.
SUBJECT:
Esprit"
sunday II AM and Pm
s5ssss $sss4ss $ss;s4e ss''2Msi 2Ezaisa "a A..no-
RADIO sRoosAM.s supAxs
fssSP fs:sS P.1. 4sf sFzfRoa Atom VIC. E%AsA
TEE 81 sgNHA1 HaoAp6hasf h17STf Ea Sfsv1f1 I'll 3
kTocYcLXEs. '1AA''" "~' A'-'
READING ROOMS
FIRST CHURCH-1612 K St.
NV. Hours, Q to 9 Except
WEDNESDAYS 8 to Z and Sun
days and holidays. 2:so to
$500.
SECOND CHURCHILL c st.
NE. Hours, IL to $50 pm.
weekdays: 2::30 to $50 Sun
days and holidays.
THIRD CHURCH-Colora d
Bldg, 18th and g SITS. Hours,
$50 to 8 wednesdays, $3.50 to
7:30, and Sundays and holi-
days, 2 to g..
FOURTH CHURCH-Riggs Bank
Bldg, $500 18th St., 8 to 8 week
days; Wednesdays. $50 to Z;
Sundays, 2:30 to $50 pm.
Holidays. 2:30 to $50 pm.
Al are welcome to attend our church
servtcss and use oSr reading rooms.
Evening star., 1942-02-07
Nov Is the Time Topic
OF Dr.. W. IA. Michael

Nov is the Time" will be the
theme Of DR.. Walter M. Michael at
II am. In the Eldbrooke Methodist
Church. The choir will sing. At
7 pm. combined meeting of the
Junior High, Senior High and Young
Adult Fellowship Groups with the
Rev. r. w. Brooks of Lincoln Con-
gregational Temple speaker. A dou-
BILE quartet from that church will
sing. At 8 pm. THE Tragedy Of
Poor Vision" will be the theme of
the sermon.
On Wednesday, $50 pm, father
and son banquet, sponsored by the
Boy Scouts; Thursday, 10 am, Red
Cross Unit. and to z pm, Dutch
dinner, served by Patience Circle Of
the Woman's Society of Christian
Service.
Evening star., 1942-02-07
Guests to Preach
At Foundry Methodist

The Rev. John Curry MILAN, ex-
ecutive secretary Of the Board Of
Education Of the Baltimore Confer
ence, will preach at II am. In Foun-
dry Methodist Church.
DR.. Frederick Brown Harris will
have associated with him In the
pulpit at 8 pm. DR.. Wesley M.
Gewehr, professor Of history In the
University Of Maryland. The sub
ject OF the address will be "The
Why Of the War" On Tuesday, at
$50 pm, the annual every-member
dinner meeting Of the Woman's So
ciety Of Christian Service will be
held. DR.. Paul F. Warner of West
minister. Md. will be the guest
speaker.
Evening star., 1942-02-07
Emory Methodist

."Creating a Demand for Religion"
will be the subject Of DR.. Edgar G.
Beery at II am. DR.. Jacob s. Pay
ton, Washington editor of the
Christian Advocate, will be the
speaker at 8 pm. The Youth Eel
lowship groups will meet at pm.
The Board of Education will meet
Monday at 7:30 pm.
The Red Cross unit will meet
Thursday, from 10 am. to 3 pm.
There will be service on Thurs
Gay at pm. Special discussions
for church school teachers and
visitation workers viii follow.
The W. s. c. 6. Of Emory will
serve luncheon to the District w
8. c. s. on Friday.
Evening star., 1942-02-07
{. !. Avenue Methodist

DR.. Edgar A. Sexsmith will preach
on "The Wages Of Sin or the Gift
OF God" There will be special music
by the senior choir. The High
School and Alumni Christian En-
deavor Societies, also the Youth Eel
lowship will meet at 7::30 pm. DR..
Sexsmith will speak tomorrow eve
ming on THE Hidden Gospel" The
service will open with a gospel hymn
sing.
The Omcial Board viii meet Tues
day evening.
Evening star., 1942-02-07

righteous act of God.
2. To convince the people Of
North and South America that
Protestant and Catholic leaders IN
the Philippines are cooperating
with the Japanese.
3. To turn Roman Catholics Of
Latin America against Protestants
and Jews of North America, and to
create Ill feeling between religious
groups in the United States.
In line with these aims the Toxic
short wave has recently announced: !:
That more than SO leading flg-
ures Of Protestant churches" held
q meeting in Manila and adopted q
resolution pledging cooperation
with Japanese forces.
That the Roman Catholic arch
bishop of Manila had asked his
co-religionists to cooperate with
the Japanese.
That Catholic missionaries In
Hong Kong had approved the jap
anese occupation Of Manila,
That the Protestants and Jews
Of North America are banded to-
gether against the Roman Catho-
lies Of South America.
CThe Rome radio declared that
the landing Of United States troops
in Ireland is proof that the
Protestant tyrant" Roosevelt wants
to finish of Roman Catholics in
Ireland)
That since the heavenly Japanese
Emperor is q god. the Japanese
Army. under the Emperor, is Just
and righteous, because actions OF q
god, as well as those Of a people
acting under God. are Just and
righteous.
Campaign Won't Get Far.
The Axis campaign won't get very
far. however, In the opinion Of re-
ligious leaders. First Of all, they
say, church people are not that
naive. They know too much about
the Axis strategy Of divide and
Destroy They know that the Nazis
have been trying for long time to
turn Christians against Jews as
part Of the campaign to confuse,
divide and demoralize the American
people. Because church people know
the aim Of the anti-Jewish cam
paign. they have been in the van
guard Of the movement against anti
Semitism. Therefore. the newest
Axis propaganda drive Is likely to
make little, II any, impression.
Secondly, according to church
leaders, there are powerful forces
In American Life working toward In
creased cooperation and under
standing among all religious groups
The National Conference of Chris
tians and Jews, founded In 1928 to
work for better relations among
Protestants. Catholics and Jews, has
decided to intensity its work for the
duration. One Of its aims will be to
combat attempts to create intoler-
ance among religious groups. An
other objective will be to create bet
ter understanding between Ameri-
cans Of diverse races and creeds and
encourage the spirit Of neighborli-
ness and cooperation which is de-
veloping at the present time.
Spontaneous movements are aris-
ing for the same purposes, and
these, too, are expected to serve as
q check on attempts to divide the
American people along religious
lines.
For example, this week q group
OF leaders from the Cape Cod area
Of Massachusetts, sent to President
Roosevelt and Gov. Saltonstall reso-
lutions urging q spiritual awakening
Of the Nation through cooperation
Of Protestants, Catholics and Jews
The idea Is said to have received
the support Of the selectmen of the
cape's Is towns as well as of leaders
Evening star., 1942-02-07
The Week in Religion
Axis Propaganda Attempts to Split
American Religious Groups
By Religious News Service.

Axis propaganda departments playing the religious It
Toxic and
campaign which believed
planned In Berlin appears three obcve
that the Japanese invasion Of the Philippines Just and
Evening star., 1942-02-07

OF course, you're no juggler. But
you don't have to insist that the
stores waste paper wrapping all your
little bundles into one big bundle.
Evening star., 1942-02-07
fItM:&:{l9!;vck
1ySheilah Oraham~ j.,
CHAPTER Xxx.
aDlnE vssAU sunAa SHas,a

a
stopped in front Of q wooden frame
The three mounted the pecarous wooden stairs small
aperture closed door slid and dark filled 1t.
The door opened AL Jonas went back to the Army cot against
-proofed walls.
Things tough dump"
Evening star., 1942-02-07

Continued tomorrow.
Evening star., 1942-01-16
Air Express Increases.
Chicuqo Livestock

Department Of Agriculture) .-Salable hogs.
10000; total. $4,000: moderately active.
1920 higher: most advance on weights
under 240 pounds: extreme sales under
sshss pound. i oP oPd inGs:
14O-I6O pounds. 10 50-1I 90: sows, 1915
higher; good 100000 pounds. largely
10.25-60; lighter weights to 10.s5.
Salable cattle. 1.500; calves. 600 only
sprinkllng steers here; common and me-
dium grades without reliable outlet un-
dertone steady on kinds grading good and
paid pa do for yearlinss with few loads lI,6o-
market on steers offered for sale At. IL 90
down and on common and medium heifers
At s.5O-1Q.0 90: sprinkling heifers, IL so,
with few head choice steers and hsifers
1928; cows again predominated in run,
aso: instances more Gamers. eoo-7 90;
bulls weak best oefinss. 1eff soIs i6eS. but no
outstanding sausage bulls here; Eastern
choice vealers. 1900. paid sparinsly;
kinds: kind % With outs, 100000 stock cattle
Salable sheep. 5000; total. $500: late
Thursday; Fat lambs closing 1923 high
er: yearlings and sheep steady; strictly
choice native, and fed lambs, 12.75-s5;
bulk good and choice. l2 25-65; short fed
II OOPS: choice light yearlings. 1913.
Today.s trade: Fat lambs generally steady:
lev e 90 decks sexs and several doubles ehois.'
ss bulk 'f fsd ase Sound mss ied
range lambs, IL 1875: fat sheep very
500 down.
Evening star., 1942-01-16
Bank Failures at New Low
OF 8 in Last Year
By the Associated Press.

By the Associated Press.
The Federal Reserve Board said
yesterday that bank failures sank
to an all-time record low of eight
In l94l.
Even these eight were small banks
that had only $3.726. 900 deposits be-
tween them. nearly all of which was
insured and paid to depositors by
the Federal Deposit Insurance Corp.
Ofhcials credited this low bank
mortality to several factors, includ-
ing improved business conditions
resulting from the defense program,
previous elimination of weak banks
by State and Federal action, and
mergers or loans arranged to pre-
vent collapse of a few other threat
ened banks.
Bank failures have been declining
ever since 1888, when all banks
were closed temporarily during the
national bank holiday and only the
strongest banks were permitted to
reopen. Ofncial statistics class 4,0O4
banks with $500, 900 900 deposits as
failures that year. although many
Of these reopened later after getting
new capital or being strengthened
in other ways.
At the beginning of 1884. the Fed
eral Government arranged to insure
all deposits up to $4,000 through
the F. D. I. C. Since then, the
largest number of bank failures in
one year was 50 in 1897. The 1o4n
total was q.
Evening star., 1942-01-16
Washington Produce

BUTTER-a3 score tubs. 3sia; 1-pound
prints. 80; l4-pound prints, 3Gia 92 score
tubs. a.; 1-pound prints, 31l7; l.-pound
prints Prints as 81 Drns iH9s ~ seoT
tubs. 36: 1-pound prints. 36l2 i,-pound
prints, 35'-; s-pound prints 36Ha, - e.
'eHaesr 2efvRrocR1csive, es5R? 1871; spring lambs,
From Agricultural Marketing Service.
prices paid net % b. Detroit: ,,r
Sf.dss s'dy eses rTesf gad from
grading stations Ganuary 49,; Whites o.
s. extras. large. 37-3s mostly 81 cents;
t. 8, extras, mediums. 81 "a cents; U. s.
standards. large, 35-36. mostly 35 cents
stsnda5dn meaams 81 dentf een'i Browns
Q. s. extras, large, 1896. mostly 36 cents;
o. 8, extras mediums, 30 cents: U. 8
.tandards, larse, 1886, mostly IS cents:
q. 8. standards, mediums, :3O-3l cents;
q. 8. trades, 90 cents. Nearby ungraded
eggs Current receipts; Whites mostly 30
S.sss. up s0m 70 cents M.sd eooFs
mostly 30 cents. Receipts Government
graded eggs. 355 cases.
LIVE POULTRY-Market steady. Fowl:
Lsshorp hens 3 pounds and up, 1s-1ss
cents Chickens: Virginia Rocks, broilers
and fryers.. all sizes 20-21 cents: No 2s'
Roet. .nd crosses. breiler, A and fryef:: III
Reds. 1920 cents Capons, SO pounds,
25 cents; pounds and up. 26 cents. Tur-
keys: Youn. toms S. pounds pomnd and and up % %
cents; No: IS and .undersizes, 3 cents
0uineas: Young, all sizes. Is cents per
pound. Old, 10 cents
Evening star., 1942-01-16
Scarcity Fears Lift
Retail Volumes 10
Record Levels
Store Sales Average
Is to 20 Per Cent
Above Year Ago
Nv the Associated Press.

BY the Associated Press.
NEW YORK, Jan. l6.-Biggest
dollar volume of retail sales for this
time OF year in history was enjoyed
by the Nations stores this week as
consumers rushed to stock their
homes with needed goods for fear Of
higher prices, shortages and new
taxes later on. merchants said today.
Dun e. Bradstreet reported sales
averaged 13 to 20 per cent above a
year ago for the country as a whole
Retail trade had more of the
character Of fall than of January" ="
the credit agency said. The first
month ordinarily is one of the dull
est months of the year. But helped
along not only by clearances and
special sales but also by consumers
stock-up purchasing in some lines.
dollar trade averaged the best for
the period on record. In many in
stances retailers found evidence of
an anticipatory buying movement
comparable to that Of last August.
Department stores and speciality
shops which had an important share
in the shortage buying were doing
better than average in sales results, +"
the agency added.
Wool and rubber goods accounted
for substantial sales volume"
In wholesale markets, forward
buying in many apparel lines was
said to be tagging under initial COM
mitments last year.
Evening star., 1942-01-16
LAIDLAW & COMPANY
NOTICE OF LIMITED PARTNERSHIP
CERTIFICATE

NOTICE is HEREBY GIVEN that new
Limited Partnership has been formed to con-
tinue under the firm name of Laidlaw & Conn
pany. the business heretofore carried on by the
Limited Partnership of the same name (Which.
by the voluntary act Of all the Partners, ter.
minated on December 81. 1o41) and by ito
predecessors. The Partnership is to be con.
Quoted under the name of Laidlaw & Company.
The business to be transacted is that of buying.
selling and dealing in and with stocks, bonds,
notes, securities, negotiable instruments and
other evidences of debt or ownership, as brokers
and agents, and not otherwise. Edward Roeslei.
Kings Point Road, Great Neck. New York;
Gilbert U. Burdett, 15o Maple Street, Engle-
wood, New Jersey; Elliot c. r. Lsidlaw. 7sS
West Eighth Street, Plainheld, New Jersey;
Louis w. Noel. 544 East 8oth Street, New York.
New York; Edward Roesler. Jr.. II Nestgais
Boulevard Plandome, New York; Lorraine +.
Pitman. Old Kings Highway, Darien Connec-
ticut; Daniel E. MacLean. 20 North Broadway.
White Plains, New York. and Williar4 +. Van
Deventer, SO North Monroe Street. Ridgewood.
New Jersey, are the General Partners and 1ss-
bella Wood Laidlaw. 143 Dwight Place. Engle.
wood. New Jersey, and Henry McSweeney.
Ridgeway Avenue and Boardwalk. Atlantis 9
City. New Jersey. are the Special Partners
Isabella Wood Laidlaw and Henry McSweeney
have contributed $500. 900 and $500. 900. re-
spectively, to the common stock OF the Partner~
ship. The Partnership is to commence January
I. 1912 and terminate December 81. 1914. Ger.
tifcate Of Limited Partnership. signed and
acknowledged by all the partners. was filed %
January 3, 1912. in the Office of the Clerk It
the United States District Court for the Dis.
trict of Columbia.
Evening star., 1942-01-16
Demuth Named District
Securities Chairman

Howard E. Demut1, Macubin. Legg
& Co.. Baltimore, today was elected
chairman of District Committee II
of the National Association of Sc
curities Dealers, Inc. This commit
tee has jurisdiction over members in
the District of Columbia, Maryland,
North Carolina, Virginia and West
Virginia. Mr. Demuth succeeds
James Parker Nolan, Folger. Nolan
& Co., Inc, Washington, last years
chairman.
L. Gordon Miller, Richmond, was
elected vice chairman. Harvey r.
Piet, jr.. of Baltimore and Harold C.
Patterson, Auchincloss, Parker g.
Redpath, Washington, were elected
members of the committee, to Sue
ceed Herbert w. Schaefer, Balti-
more. and Y. E. Booker of Y. E.
Booker & Co.. Washington. Mr..
Nolan and Oscar w. Burnett,
Greensboro, N. c.. are also members