davidaulloa/AmericanStories huggingface dataset:
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03
Income Tax
Information

This 4 one Of . series Of short
articles bz<ed on the internal revenue
code. Read them daily IN The Ia
NUMBER ~
A farmer who operates a farm
for profit IL entitled 10 deduct
from gross income a. necessary ex-
penses all amounts expended tother
than those constituting capital ex-
penditures) in the carrying on Of
the business Of farming. The cost
Of feeding and raising livestock
may be treated a. an expense de-
duction insofar a. such costs repre-
sent actual outlay. but not includ-
Ing the value Of farm produce
grown upon the farm or the labor
OF the taxpayer. Also deductible "
the cost Of seed. minor repairs to
farm buildings fother than the
dwelling Of the farmer). and small
tools used up In the course Of q
year or two.
The cost of fuel and oil used for
farm work. as well as repairs and
maintenance Of farm machinery.
IL deductible as business expense:
but the cost of farm machinery
equipments and farm buildings rep
resents a capital investment and
In not an allowable deduction. The
cost, however. may be recovered
by depreciation allowances. The
cost Of gasoline. repairs and up
keep of an automobile II used
wholly In connection with the tax
payers farm operations. as well as
depreciation thereon. may be de-
Quoted. but II an automobile is
used partly for business and partly
for pleasure or the convenience Of
the taxpayer or his family, the
cost OF operation may be appor-
toned according to the extent OF
the use for purposes Of business
and for pleasure or convenience,
and the portion attributable to
business will be deductible as a
necessary business expense.
The cost of hired laborers and
hired machines on a farm and the
part Of the board which Is pur-
chased for hired laborers are de-
ductible. The value Of products
furnished by the farm and used In
the board of hired laborers is not a
deductible expense. Rations pur-
chased and furnished to laborers or
sharecroppers are deductible az a
part of the labor expense. Amounts
paid TO persons engaged in house,
hold work TO the extent that their
services are used In boarding and
otherwise caring for farm laborers
are deductible. but amounts paid
for services of such employees en-
gagged in caring for the farmers
own household are not a deductible
expense.
Amounts expended in the de-
velopment of farms, orchards and
ranches prior TO the time when the
productive state is reached may be
regarded as investments of capital.
The cost of planting trees. as well
as the amounts expended by
farmer in the restoration Of soil
fertility preparatory to actual pro-
duction Of crops and the cost OF
lining soil to increase productive
ness over period of years are
capital expenditures: but the cost
of commercial fertilizers. the bene-
fit OF which Is Of short duration
and which have To be used every
year or so. even after a farm
reaches the productive state. is de-
duetible as an expense.
Amounts expended in purchasing
work. breeding. or dairy animals
are regarded as investments OF
capital and may be deprecated un-
less such animals are included in
inventory.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03
THE UNITED STATES

There IS more than one United
States in the world. Others are
the United States of Mexico.
United States OF Colombia and the
United States Of Brazil.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03
TRADE
WINDS"

NEW YUM - Now that the
powerful farm bloc got what II
wanted via the price-control bill.
the powerful labor bloc has started
to move 10 help the working man.
The Clio drive To sign up the little
steel" group-Bethlehem. Republic.
Youngstown and Inland - Is the
starter.
II In certain that should the little
steel group be forced TO sign an
overall contract with the swoC,
the next move will be TO get an
Increase out Of United States Steel
first steel organization to CO.
operate with union labor. That, In
turn. spells out a drive TO increase
steel prices.
PROFITS = The interstate COM
merce commissions permission 70
railroads TO lift passenger fares
and possibly allow a freight rate
boost. at time when railroads are
earning Handsomely, Is accepted IN
most financial circles as evidence
that the eoYrnment. has no inten-
ton Of squeezing corporate profits
between higher operating costs
and rigid price ceilings.
REFRIGERAfoRs -Rumor. to
the contrary Notwithstanding, the
war production board has no plan
to ban the sale OF rcfrigerators.
Manufacturing viii stop. but not
sales. Wholesalers and retailers
have the largest volume of supplies
in the industry's history.
NECESSARILY : Now that most
all have had fun about how the
rubber restrictions hit Miss Amer
lea II can be told that the corset
and brassiere industry will receive
sufficient amounts Of rubber TO fiji
necessary demands.
CANNED scooDss- Gamer. of
fruits. meats and vegetables have
their war orders. They will set
aside q fair portion of their 1912
stocks for armed use. sharply in
crease volume of output, and prices
for civilian use be held steady.
The government A. keen,np an
e.y,. .v. f,x.d an no..ihle w,r
nrofiteer,n,
oHOES-For the first six months
Of this year. say trade insiders.
shoes sales volume will be favor
able because Of military and civil.
ian demand. Prospects for the re
naming half Of the year. however
do not make q pleasant picture.
For the year a. q whole, the trade
will do almost as much as through
1e4l. which was a record year.
ons AXE that seventy
Per cent Lee nuooers output ON
war oIueis DAWSON Snemioa,
Dement'S from increased oemsho
Io1 chemios's anu teruizer
Senern American investor owns
securiies % companies 1000
macninery mas war oroer backlog
OF >o.ooo'VVo =. NirEinia-Ssroina
Sneiesi operating q, oest ieseis
IN years Eiectrie Soat wiii noio
~ capacity operations as long rs
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03
News Breviiies
From Peninsula

GIG HARDOR - Mr.. and Mrs.
0bert Sovde were fetcd with q
~blessed event" party on THURS
day evening. when Mr.. and Mrs.
Lee Crigwold. Mr.. and Mrs. Ted
oolberG and Mr.. and Mrs.. George
Wns hosts and hostesses to friends
~ TIE young couple. a. the Fort
slightly clubhouse. The evening
was spent At cards. with honors
going to Nrs. Nels Tveter. Mrs.
Dusane Parish. John Finholm and
Ma Norman Brous for high
ncore. In . slkit entitled How to
tnke care AZ the baby" by John
vinho1m and Bud Conan. Mr.. and
In svode were presented with
3 banninette and . bathinette from
IL guests- A late supper was
eerved with appropriate decora-
tions and enjoying the evening
we're Messrs. and Mesdames Ed.
Lzlnd, Norman Brous. Bud Conan.
Frank Wing. J. G. Borget. Duane
Parish. John Finholm. Harold
Rucl<er. z J. Hedstro. also Mrs.
Nels Tveter. Mrs. J. vernhsrdsen.
Mr.. Can veitenhanz. Mrs. HALLE
Henderson and the hosts and
The Gig Harbor Cemetery as
sociation win hold its annual busi-
ness meeting and election Of off,
cers. Saturday evening At Q O'Clock
n ths Crescent Valley school
hou1e-
Mr. and Mrs. r. Proctor Pea
cock and family have moved from
Horseshoe lake. TO one Of ths
Peacock homes homes 1t the head
x the bay.
The Gig Harbor Lions meet on
Monday evening for their dinner
and bl1siness meeting In the Lions
Den IN the Glitch building At !
p. N.
Your postmaster can tell yol
how 70 invest In u. s. Defenss
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

field. Baker put those talents 70
work, making Douglas Macarthur
chief Of staff Of the famed Rain
bow Division
Before the war was over Baker
was To call this young man-a
brigadier general while stin in his
3o's-Americs's greatest fighting
front line general"
Next: The Hell 20 break
fast baby"
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

Your postmaster can tell you
how 70 invest in Z. 6. Defense
Bonds.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03
SERVED AS
PRESS CHIEF

Not the least Of Macarthur s
many social assets is his dancing
ability. II is typical Of the man
that when. as chief of staff, he at
tended maneuvers in Yugoslavia
in 1891. he was able TO Join hands
with others at an official dinner
and execute the intricate PAGES Of
the kolo. Yugoslsvia's national
dance.
Americas entry into the last
war found Macarthur. a major,
in Washington as press officer. In
herently conscious Of the value of
publicity. here. in his first contacts
with the press. he struck up many
hard and fast friendships with
newspapermen.
Years later. when he was chief
Of staff. a newspaperman in his
party stopped off on the way To an
important function 10 telephone.
In a few moments an orderly was
impatiently pounding on the door
Of the phone booth: The generals
compliments. sir" said the order
ly. land the general says will you
get the he'll out there, you're hold
ing Up the show" No wonder
newspspermen liked Macarthur.
Good as he was as a press Of
ficer. he did not hold the job long.
Secretary Of War Baker himself
recognized that the young major
had unique organizing talents
which would Be invaluable N the
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

Your postmaster can tell you
how to invest in Z. S. Defense
Bonds
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

Your postmaster can tell YOU
how 70 invest In u s. Defense
Bonds
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

And Manila remembers his crisp
white suits and flaming red shirts
with ties to match.
STARRING IN
ATHLETICS
II his love of elegance did not
show up at West Point, another
Macarthur love - of sports - did.
Only football and baseball were
played at the academy during his
days there, and he concentrated
on the diamond. winning his "A"
as a fielder. Later on, when he
was commandant at The Point,
Macarthur was to establish intra-
mural sports so that every cadet
would participate. His are the
words that today are carved in the
marble keystone over the entrance
to the academy gym: "on these
friendly fields of strife are sown
the seeds that on other fields and
other days will bring forth VIC
tory"
MacArthur's Interest In
sports brought him the presi-
dency Of the American team
that went TO the Olympics at
Amsterdam In 1928. He left
his mark In Holland with one
of the dramatic, stirring cpl
sodes which are so typical of
him.
The manager of the American
boxing team thought that his men
had gotten some raw decisions. He
threatened TO withdraw IT from
the remaining bouts. Macarthur
ordered the team back to the ring
with one sentence: Americans
don't quit"
Though in recent years his only
exercise has been walking (for
some never explained reason he
has always hated to ride horse
back. Gen. MacArthur's interest
in sports has never tagged since
West Point days. Every Saturday
night before the war found him at
the fights in Manila.
1t was prophetic that immedi-
ately after graduation, Douglas
Macarthur. then a lieutenant OF
engineers, was assigned to the
Philippines - his first of many
tours there. Next, as aide to his
father. we was an observer in-oi
all nations = Japan. during the
Russo-Japanese war. Young 1t
Macarthur watche d the Japs
charge up Mukden Hill six times
only to be repulsed. The seventh
time. over went the Japs and with
them Macarthur. Even as a neu'
trail he wanted TO be on the often.
sive.
The years up to the first World
War found young Macarthur slow
ly but steadily climbing the mill
tary ladder. building the character
for which he is famous today. He
is a prodigious reader. has fabu'
lous memory. When. in later
years. at a reception attended by
several hundred people. a young
naval lieutenant went through the
line for a second time, Mac
Arthur greeted him: so you are
back again, Ell ?" And he is saic
to have known by name every non.
com in the Philippine Scouts.
SERVED AS
PRESS CHIEF
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

Continued From Page one)
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

This Il on< Of q series OF short
articles bz<ed on the internal revenue
code. Read them daily IN The Ia
coma Tines.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

And Manila remembers his crisp
white suits and flaming red shirts
with ties to match.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

NECESSARY = Now that most
all have had fun about how the
rubber restrictions hit Miss Amer
lea II can be told that the corset
and brassiere industry will receive
sufficient amounts Of rubber TO fin
necessary" demands.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

CANNED GOODS : Gamers of
fruits. meats and vegetables have
their war orders. They will set
aside a fair portion of their 1912
stocks for armed use. sharply in
crease volume of output. and prices
for civilian use be held steady.
The government Is keeping an
eagle eye fixed on possible war
profiteering.
The Tacoma times. [volume] (Tacoma, Wash.) 1903-1949, 1942-02-03

Continued From Page one)
Tall, lean, handsome. the erst-
while "D'Artagnan OF the A. +. F."
looks is years younger. His dark
hair In thinning. but he combs II
proudly over the bald spots. His
features and bearing are military,
intense: high forehead; narrow
face; thin, sensitive nose and
mouth; dark, flashing eyes.
Evening star., 1942-12-03
Skins Grab Some Grid Records
That Bears, With Is, Missed

Ever since it was decided the Chi
eago Bears would meet the Washing
ton Redskins in the pro football
championship playotf (was there ever
any doubt?) the Bears have been
allowed to win the game in advance
and on paper.
An imposing list of team statistics
rathered by George Strickler, the
leagues human adding machine, re-
leased yesterday gave the Bears still
more Of an edge. The Chicago club
leads in about everything imaglna-
Bile, from first downs to number and
extent of penalties. They lead in l8
different items, including total
touchdowns, least opponents points
most passes intercepted, most yards
for kickoffs returned, etc.
Searching diligently through the
feures, though, the Redskins can
find several rays of hope. The sta
tistics on individual players have the
locals ahead For instance there S
the matter of individual ball carry
ing. A lad named Andy FarEas is IN
third place on total yardage for 468
Ahead of him are William Dudley OF
pittsburgh, SAT, and Margin Condit
of Brooklyn. 603 Best a Bear can do
Is the fifth place assigned Gary
Famiglietti, the 225-pound former
Boston University fullback now In
his fifth season with the pros. He's
totaled 438 yards.
In the matter OF passing there S
Evening star., 1942-12-03
Bv HUGH FULLERTON,
Assoristed Press SPORTS Writer.

NEW YORK, Dec. 3.-The Nc
Clellan Field (CalifD football
team realized $1,000 profit for the
camps athletic fund from seven
games this season. Campbell
Kane the former Indiana runner,
SAYS he finds it much more ex-
citing to bank a fighter plane on
a sharp turn than to round one
of the sharp turns on an indoor
track. Kane is getting his ex-
citement at the Glenview 1llo
Naval Air Base.
Latest stunt at the Iowa Navy
Pre-Flight School is a "wrestle
royal" with representatives OF
each of the IL athletic squadrons
tugging until only one is left.
Anything to make EN- tough, eh?
Since the end of the baseball
season, a lot of sports writer's
including this one have been
tossing off ideas about how the
major leagues might operate in
l943. The answer from the mag.
mates meeting in Chicago seems
to be: I'VE amt having any,
thanks Whether they're vic
tins Of ingyained disinclination
Evening star., 1942-12-03

But even if such rule is en-
forced. attendance might not tumble
noticeably
1941 Games Drew $4,000.
The Rose Bowl game customarily
draws 10000. and Pasadena's pop
ulation is approximately the same
figure; $1,000 saw this years Sugar
Bowl game, and New Orleans lists
494,537 residents; Dallas could cas-
lily find $4,000 ticket purchasers
among it's 294 734; Miami's popula-
ton is almost 100000, and the Or
ange Bowl figures of January
were $4,000, while Ell Paso. Tex,
where the Sun Bowl tilt is carded,
has a population of 968l0 and an
average attendance of $4,000.
The ODT announced the same
travel restrictions would apply to the
East-West game at San Francisco
on January l and the North South
battle at Montgomery, Ala, De-
cember g.
On January /, 1941. the last time
the games were played at their home
sites, 100000 saw the five bowl games
and the East-West contest. The
1912 Roses game and the San Fran
cisco Shrine game were shifted be-
cause of the war.
Evening star., 1942-12-03

to change their ways or merely
hesitating to rush in where an
gels fear to tread is more than
we can say right now, but appar-
emily there's no intention OF try
ing out any new plans until all
the old ones have failed. Latest
suggestions we've seen in the
press were to cut down travel to
two long trips by holding six
game series and for the club
owners to pool their interests and
players to form one l0-club
league, with the profits, If any,
being shared equally. Which just
gives you an idea why those
guys spend so much time talking
and then don't do anything,
Page Mr.. Webster-In case
you've been curious about balata
since this talk has come up about
using it for the cores of base
balls, researchers show it's a gum
derived from the milky juice of
the bully tree (Mimusops glo-
bosa which grows in Central
America and the West Indies.
The Encyclopedia Brittanica says
it's really an inferior form of
gutta percha." Last we heard Of
it, some one had just discovered
it could be used for padding air.
Evening star., 1942-12-03
Sean|an Key Tosser
For 14-Game Card
OF Catholic u.
Cards Sturt Campaign
With Visit TO Eagles
Next Monday Night

Dick Scanlon, high scoring all
District center. will lead Catholic
Universitys Courtmen into action
Monday night, when the Cardinals
visit American University to launch
their 14-game schedule.
The big Brooklyn bucket tosser,
who averaged II points a game for
a mediocre Card quintet last winter,
was elected by his mates in a close
race with Fred Rice, southpaW
teammate.
Coach Shorty Hughes has had the
squad out for the last two weeks
and expects to send smooth team
against the Eagles, although he fears
Americans power may be too much
for his boys The starting lineup
probably will include Scanlon at
center, Rice anG Jack Baltrukonis,
forwards; Steve Limanek and Steve
Mercak, guards.
Al Sondheimer and Dom Feemi-
ano, both freshmen. have attracted
some notice in practice, and the lat
ter has been playing on the second
team, but Hughes is holding open
all positions until the Cards are set
tied in stride, and there may be
some changes before the squad goes
to Baltimore next Wednesday to
play Loyola in its second game.
The complete schedule:
December :, at American u; Q, at 10y
ola IA, Wilson Teachers: 16, Gallaudet
January is. GEORGETOWN; 10, at Western
Maryland; 80. Galiaudet at Tech High
School 81, at Johns Hopkins.
February 3, Washington College; &
American u: Is. Wilson Teachers is
Western Maryland: "A. at Washingtor
College; 26. at Baltimore U. (pendinsl.
Evening star., 1942-12-03
Kane, Ace Runner Finds Flying Is Much More Fun
Flight Baseball Mogus Appear Overly Cautious

plane cockpits, and it had been
put on the priority list. 1t ought
to fill the bill, though, as Ma
tional League Prexy Ford Frick
explains: I'VE don't want a jack
rabbit ball, because we may have
many old men on the field, and
we don't want them to look silly"
Today's guest star-Romney
Wheeler, Associated Press: IF
Bill Terry takes over the Phils,
the Governments travel curtail-
ment won't bother him at all.
The Phils weren't going any
where, anyway"
One-minute sports page-The
Chicago Blackhawks are bit
annoyed because some of the
early-bird hockey fans in the
gallery bring playing cards along
to pass the time before the games
and then. when peeved at the
officials. toss the decks out on
the rink. They had four kids
pinched for that offense last SUM-
day.
Jacobs beachcombers, who had
been worried about so many good
fighters going into the services.
are feeling pretty good about
the gates" for three Tuesday
boxing cards-$47, ,934es at Cleve-
Evening star., 1942-12-03
BOYS on Promotion PoyroIs Had Snaps

of ethics the lad who jumped the
tournament
slapped wrist and an official
collected 100000 in purses
schedule Wenatchee to Palm
whom of golf perpetual
with good to tie
manufacturing
the hacyon days they Wed
and the
headlines helping sell the equipment which set
manufacturers pay roll and
manufacturer
addition picked the
field The boys on the roll
boost the sales the
had clubs and ball named after them
n
championships the boys had EN- all
his breakfast check from the Slamem
Evening star., 1942-12-03

land, $l8,125 at Philadelphia and
1896 at Pittsburgh.
The Bowlers' Victory Legion,
which turned over its first s35, 900
contribution to the USO Tues
day will start Red Cross week
December Z.
Get the point?-Recent ct
oughta be record" notes
reaching here report that Capt.
Tom Billingsley of Fredericks-
burg, Va, James Monroe High
made % successful placement
kicks for points after touch
downs during the past season,
and Wayne Waters of Manson,
Iowa, scored 18 straight extra
points by plunges.
And the college scouts probably
will 60 looking for the guys
who made all those touchdowns.
Evening star., 1942-12-03
Once Got Prizes for Benq Beou BrummeIs

outfit carried than 80 pros
pay
ability shots
under what they called pressure,
all athletics few
for publicity presented
dressed John Farrell 1928 champ
whether bounce
caeey dropped generally model of sartoria
magnihcence.
balls. mdSummerthe Of golf club
making
championships the PGA
Chicago held grandioquent with
the boys knew they whstng
graveyard.
all Any
the
going lie bills, anyhow.
Evening star., 1942-12-03
Paid Links Clan Learned to Like Easy Life

Collapse the 2500o
In prize together with cancellation of the Masters Tourney
Augusta lack Florida schedule marked the end
golf Freddie PGA tournament chair
1912
balance golfer, his cash
competition. is licked.
pretty
high athletic social Many products of the addle rams
the
handle cocktail with the of enough fingers
sping
invited Their locker golf manners
barring ndividualsts who tossed
of pointed
unpnab!e angUage.
Evening star., 1942-12-03

approximately 90 per cent o.
the tickets already sold went to
Miamians."
In his kilograms to the partici-
pating schools and the sponsors Of
the January l games Joseph B.
Eastman of the .ODT said that
long distance travel Of fans and
team followers must be discour-
aged" because of the war and cited
the recent Army Navy game as an
example.
The service school clash was
shifted from Philadelphia, where it
customarily drew 100000 spectators,
to the Navy's field and played be-
fore 1O,70O residents of Annapolis.
Not After Outside Support.
Earl B. Smytfl of the Cotton Bowl
Association, James K Ingham of
the Tourney of Roses, DR.. R. B.
Homan, jr., of the Sun Bowl and
Joseph David. president of the
Sugar Bowl group, all responded
in words similar to those of Dooly
The Sugar Bowl people have
done no out-of town ticket selling
or advertising, declared David.
Reservations indicate our Cot
ton Bowl crowd will come from
within mile radius of Dallas,
replied Smyth.
Although Eastman did not define
the term long distance travel
neither did he indicate that the
ODT wanted ticket sales restricted
to the residents of the cities in
which the games would be played
as was done in last Saturdays
Army-Navy clash.
Evening star., 1942-12-03

no news in the fact that Samuel
Adrian Baugh is No, /. Baugh al
ready has three new league records
to his credit this season with 1872
compilations. 1924 yards gained and
Is touchdown passes. Cece Isbell of
the Packers already has passed two
Of these records. though, having
gained more yards and tossed more
touchdownS Sid Luckman of the
Bears comes along in third place
with a percentage figure of 566 to
Baughs .587.
For high-ranking pass receiver,
Washington has Did Todd in fourth
place, with the best Bear, Ray Nc
Lean, ninth.