davidaulloa/AmericanStories huggingface dataset:
The guardian. [volume] (Boston, Mass.) 1901-1960, 1943-12-18

Following officers elected at
Temple Meeting to be installed
in January:
DIR Ruler; Beulah Terry; Vice
DIR Ruler, Blanche Bishop; AS
sistant DIR Ruler, Elizabeth
Celaire; Chaplain, Florence Les
neur; Rec Secy; Edna G Tay-
lor; Finan. secy., Mae E. PreSsy;
Treas, Lillian M. Caldwell; Es-
cort, Gladys Briggs; Organist,
ISadora Adams; Chr. Trustee,
Jeter Brown; End Trustee, Ma
dine Goodman; 3rd Trustee,
The guardian. [volume] (Boston, Mass.) 1901-1960, 1943-12-18

Mothers and Daughters Club,
DIR Josephine ], Taylor, chair
man, will chance off their host
ess coat at this meeting, It is
a very pretty affair.
The guardian. [volume] (Boston, Mass.) 1901-1960, 1943-12-18

Board of Directors held
meeting at residence of chair
man, annual report will be
made in Temple meeting,
members will go out in
January for their Annual get
The guardian. [volume] (Boston, Mass.) 1901-1960, 1943-12-18

Initiation Saturday, Dec. 10
in Smiths Hall for the Temple
and in January for the P. DIR
Rulers Council.
The guardian. [volume] (Boston, Mass.) 1901-1960, 1943-12-18

Following elected in Nora p
Taylors Council to be installed
in January:
Loyal DIR Rul Matilda Hay
mes; Vice DIR Ruler, Marie
Conklin; Asst. DIR Ruler, Lillian
M. Caldwell; Chaplain, Mildred
Shovel; Rec. secy,, Susie Wal
lace; Finan, secy., Daisy E.
Henry; Treas, Bessie c. Hill;
Escort, Lillian w, Kicker; Door
keeper, Emma j. Lawton; Gate
keeper, Marguerite Cozzins; Chr.
Trustees, Bessie D. West; End
Tustee, Nancy Scott, Sd Trustee,
Daisy Johnson, 4th trustee Mae
Byrd; 5th Trustee, Stella Ward ;
Organist, Isadora Adams.
Evening star., 1943-01-29
Your Income Tax
No. 26-Methods of Accounting

A Federal income tax return may
be prepared in accordance with any
method of accounting regularly used
by the taxpayer which correctly re-
fleets his income and expenditures.
Two main methods of keeping ac-
counts are followed: (a) The cash
receipts and disbursements method,
and (b) the accrual method. In the
cash receipts and disbursements
method all items of income actually
or constructively received whether
in cash or property or services) and
only those amounts actually paid out
for deductible expenses are shown.
Income is 'constructively" received
when the amount Is credited to the
account of, or set apart for, the tax
payer, and may be drawn upon by
him at any time. Thus, under the
cash receipts and disbursements
method, bill rendered by the tax
payer would not constitute income
until paid, nor would bill rendered
to taxpayer be expense until paid.
There would, however, be construc-
tive receipt of payment If valid
check is received during the taxable
year even though the check may not
have been deposited or cashed
within that period.
Under the accrual method, net in
come Is measured in a broad sense
by the excess. of income earned over
expenses incurred. Under the &C
crual method, income arises when
earned, even though not received,
and deductible expenses arise when
incurred, whether paid Of not within
the taxable period
Where inventories are carried in
the business, as in the case of store
Evening star., 1943-01-29

operations, only the accrual method
in reporting purchases and sales will
clearly reflect income, and the ac-
crual method accordingly should be
used. In the case of professional
occupation, such as that of lawyer
or physician, where inventories are
not employed either the cash re-
ceipts and disbursements method or
the accrual method may be en-
ployed.
Business expenses must be distin-
guished from capital expenditures.
Capital expenditures are those which
result in the acquisition of something
of a permanent nature and do not
constitute the current cost of run
ming business, and, therefore, are
not deductible as business expenses.
While a distinction between a capi-
tai expenditure and a business ex-
pense is often difficult to draw,
general rule may be stated applica-
BILE in most cases: Capital expendi-
lures ordinarily result in the ac-
quisition of assets having periods of
useful life in excess of one year.
Where the period of useful life is
one year or less, that is, where the
asset Is worn out and discarded
within one year from it's purchase,
the entire cost is deductible from the
income for that year.
A limitation upon the deductibility
of items as business expenses is that
they must be paid or incurred within
the taxable year. If the taxpayer
is on the cash receipts and dis
bursements basis, then the expenses
must be paid within the year; If
he is on the accrual method, such
expenses are not allowable unless in
Cured within the year.
Evening star., 1943-01-29
Trade Behind 1912,
Merchants Display
Spring Goods
Promotions Taper off,;
Many Stores Near
SoId-Out Stage
BY the Associated Press.

NEW YORK. Jan. 29.-Retail
trade this week continued below
sales recorded last year as many
merchants started displaying spring
merchandise to build up volume
totals cut by lack of durable goods
and reduced winter stocks, Dun e.
Bradstreet, Inc, reported today.
What improvement there was gen.
orally was noted in sections which
had been particularly affected by
bad weather last week.
Investment buying was reported
increasing in women's ready-to-
wear, shoe and speciality, food and
drug sales, but volume was below
that OF year ago.
Special January promotions and
clearances tapered off in volume
but continued to attract interest.
Many retailers, however, had
reached the sold-out stage and
stocks generally were greatly re-
duced.
Furnishings turnover remained
below last years rush buying, but
was reported as bright spot in the
overall picture.
OVercoat sales were up somewhat
because OF vigorous promotoinal ef-
forts in mems wear along with the
recent cold weather. Activity was
good In seasonal lines such as warm
underwear. ready-to-we acceS-
Sories, extra bedding and heating
auXiliarieS.
Department and speciality retailers
pushing new merchandise in spring
promotions reported initial response
as brisk or excellent"
Piece goods were increasingly ac-
tive while midWinter furniture sales
opened with moderate success. Floor
coverings continued to move well.
Countrywide retail sales were
estimated at to per cent below
1912 with regional percentage de-
clines estimated at: East, 8 to IL;
Midwest, to 9; South, l to 5;
Northwest, to 6. Pacific Coast
trade increased 4 to 8 per cent while
Southwest business was up to 10.
New England trade was estimated
at 10 to Is per cent below last year
because Of store closings one day
week in Connecticut and Rhode Is
land cities to conserve fuel oil.
Evening star., 1943-01-29
Marine Underwriters
Expected 10 Show
Small Loss
Heavy Sinkines Leave
inadequate Margin
For Taxes, Costs
Sy TIE Associated Press.

NEW YORK, Jan. 29.-The
American Institute of Marine Un-
derwriters said today domestic ma
rine insurance companies were ex-
pected to show only small loss on
overall operations after three and
one-haf years of war experience
despite heavy sinkings, particularly
in the past year.
In report encompa.ssing the
period from June, 1899, to the end
of 1912, the institute said cargo and
hull war risk underwriting oper-
ations had resulted in credit bal
ance of s11,16s, s,691-difference be-
tween premiums Of s243, ,036 ,298 and
losses of 1921 ,867 ,607.
That balance, however, was q
gross sum from which would be
deducted taxes and overhead ex-
pense of companies participating
and which were expected to exceed
the total credit balance, the organi-
zation added.
The institute said consensus of
underwriters, who have written
about $l7,o61 100000 of war risk in
surance on shipping In 31a years
was that the basis for war risk
writing (around 41a per cent? hac
been slightly inadequate to meet
taxes and operating costs and left
no provision for reserves to cover
the temporary, speculative nature
of the business.
Evening star., 1943-01-29
Chicago Livestock

CHICAGO, Jan. % up Omitted States
Department of Asriculture) .-Salable hogs,
$4,000; total 2l 800: fairly active. steady
70 10 higher than Thursdays average;
bulk good and 1S0-330 pounds, 15.15-40:
top. 15 40: most 150-1S0-pound weights
IA .75-l5;35: sows little changed: bulk
good, 360-550 pounds, 1465-15. 90
Salable cattle. 1.500: calves, 400: fed
steers and, yearlings and yearling heifers
steady; fairly active; most steers, 1880
l4;?5: top, 1895: few loads Is 500-75; best
heifers, l425: choice kinds absent: steers
and heifers, scarce. but cows in liberal
supply: market fully 25 under Thursday S
average trade: instances so down on cut
ters and common beef cows; cutters, 9T5
Gown: most beef cows, 10.75-1225; bulls
weak to % lower, and now $3.50 under
weeks high time; practical top. weighty
sausage bulls, 400; vealers, 1850 down:
Salable sheep. 1000: total, $500: late
Thursday: fat lambs uneven, steady to o5
lower: good TO choice wooled lambs Is 75-
1920: top. so; clipped lambs with No, |
SKINS. 1885; load fall shorn. 1910: year
nng ewes, l3.25-75; sheep steady to
strong, 7.50-9.35: top, 940. To-day $
trade; Fat lambs slow, bids and scattered
early sales weak to 25 lower; good to
choice native lambs early downward from
1000; best early bids around 1925: choice
held higher; nothing done on yearlings,
clipped lambs or few sheep; undertone
around steady on sheep.
Evening star., 1943-01-29
New Shuttle Bus Line
On Nebraska Avenue
Postponed 50 Days
Utilities Commission
Acts on ODT Demand;
Hunkin Protests

Establishment of a new shuttle
bus line between Tenley Circle and
Conduit road via Nebraska avenue
and Loughborough road NV, or
dered to take effect January 81, has
been postponed for so days by de-
cision Of the majority of the Public
Utilities Commission In response to
insistent demands from the Fed
eral ODT.
Public protests are expected, since
the new line was ordered after pub
lie hearing, primarily in response
to demands from the many war
workers at the War Plans Division,
located near the Dalecarlia Reser-
voir.
Hankin Dissents.
Acceptance by PUG Chairman
James H. Flanagan and Engineer
Commissioner c. w. Kutz of the
views of ODT Director Joseph B.
Eastman brought a separate letter
of disagreement and a dissenting
opinion from Gregory Hankin, mi
nority member of the District regu-
latory body
The question of the line, which
taken alone would involve certain
extra bus mileage operation per
year, had been under debate for
weeks between the PUG and the
ODT, and recently Chairman Flan-
agan conferred with ODT rep
resentatives in an attempt to iron
out dlsagreementS. 1t has been ar
gued curtailment of other bus lines
justifies the new line.
Mr. Eastman stated he appreciat-
ed PUG assurances of cooperation
on conservation of gas, tires and
vehicles, but he renewed the ODT's
questions as to justification for the
new line. He said that 1t had been
the desire of ODT to accomplish its
aims through existing local agen-
cies."
Hankin Cites Reductions.
In response to this. the PUG ma
jority decided to postpone inaugura-
ton of the new line for so days,
but Mr. Hankin outlined seven rea-
sons why the ODT request should
not be met, suggesting that it was
only to avoid possibility of the PUG
order being "countermanded" by
ODT. Mr. Hankin declared that the
PUG had adopted orders to reduce
bus operations by 6,279,000 bus miles
per year, or by 20 per cent, He
added:
1T is important to avoid any stu
alton where the Capital Transit Co.
may play one agency against an
other. By surrendering our func-
tions and duties in this manner a
situation Is created whereby the
company may appeal to the ONCE
of Defense Transportation from any
order requiring improvement of
service, for it can always be shown
that there would be an increase in
bus miles at some particular place. "
Evening star., 1943-01-29
VINO Lists Will Guide
War Heads in Release
OF Soldiers Over 38
IS Critical Activities
Corded; requirements
To Rule Discharge Rote

The War Manpower Commission S
list of IS critical activities will be
used by the War Department to
guide decisions as to which soldiers
over 38 years old are to be released
to civilian life, War Department
spokesman said today.
The department said yesterday
that all over-age selectees eligible
for discharge under current regu-
lations cannot be released at once,
since this would disrupt Army
training.
Each APPLICATION for discharge will
be considered on its individual merits
and no soldier will be released until
. suitably trained replacement is
available, it was pointed out
Not all the approximately 100000
, selectees over 38 may apply for re-
:. lease to civilian life under current
regulations. Discharges are re-
stricted to those who can present
/. evidence they have jobs waiting for
/. them in essential industries or agri-
culture. The soldier also must be
handicapped by age to such an ex-
. lSIlI blldG Ills uSSl W JtlS h1Ily
is judged secondary to his usefulness
In some essential civilian activity.
The procedure calls for soldier
: desiring release to file an applica-
b ton with his immediate command
ing officer, accompanying it with
evidence that job in some essential
activity is awaiting him. Letters
1ffom employers should inform the
, soldier the job is open and describe
-its nature.
According to a VINO official, the
lob need not necessarily be a key
ione, though it must be in some
hcritical activity.
AS soon as the teen-age youths
now being inducted receive sufficient
training to serve as requirements, it
is expected men over SO who are
eligible for discharges will be re-
leased from the Army at more
rapid rate than will be possible i'm
mediately.
Evening star., 1943-01-29
S2.33 a Share Earned
By Atlantic Refining
During Year
Result Far Behind
S5.l6 q Share for
Preceding Period
Ry The Associated Press.

By the Associated Press.
NEW YORK, Jan. 29.-Atlantic
Refining Co. and subsidiaries re-
ported net profit for 1912 of $6,8O0,-
900, equal to So 2,33 per common share,
compared with profit Of sl4,348,0 900
in l94l. or S5I6 a share.
Commonwealth e. Southern.
Commonwealth e. Southern Corp.
and subsidiaries in preliminary
report for 1912 placed net income at
1l,012, ,l68, after Federal income
and excess profits taxes and other
charges, or S734 a share on the SIS
preferred stock, on which unpaid
dividend accumulations were $2625
on December 81. This compared
with net income of s12,I41,227, or
$500 preferred share in the pre-
vious year. ssr
Republic Steel.
Republic Steel Corp. announced
a consolidated net income of ST.
154 478 in 1912 after all deductions,
including provisions for Federal in
come and excess profits taxes, as
compared with S24 ,038, $40 in l941.
Earnings in 1912 we're at the rate
Of S2.67 a common share, as COM
pared with s3.87 for the previous
year.
Savage Arms Corp,
Savage Arms Corp. reported for
1912 net profit of 81 ,641 ,967, equal to
$245 share on the common stock,
compared s3,426,629, or SSH
share in 1941.
Mathieson AlkaH.
Mathieson Alkali Works reported
for 1912 net income of Sl206,186,
equal to s1.26 share on the COM
mon stock, compared with sl,743,-
628, or s190 share, in 194l.
Evening star., 1943-01-29

previous weeks. Stocks of domestic
oil increased $4,000 barrels for the
week and foreign crude decreased
$4,000 barrels.
Daily average production for the
week was 3,849,000 barrels or a de-
crease of 1000 barrels compared with
the previous weeks level. Runs to
stills averaged 3,615 900 barrels daily,
compared with $4,000 barrels for
the preceding week.
Evening star., 1943-01-29

Schools. In Montgomery County,
the Glenmont School and the Sher-
wood School at Sandy Springs were
closed.
Arlington County officials said all
schools in that area were open today,
but added that school buses were
running behind schedule.
Police in nearby Virginia and
Maryland reported that while roads
were slippery, traffic in most sec
tions was able to continue, although
moving at pace much below nor
NAL.
Worst Jam on Route 1.
The worst traffic snarl in the area
during the night occurred on Route
l just south of Alexandria where,
according to police, number of
trucks stalled at the approch to
Hunting Creek Bridge, blocking
through traffic on the highway.
Police said wreckers were on duty
throughout the night to keep the
road open.
Fairfax County police reported
that traffic was stopped for time
early last night on Snake Hill on
No. l highway, but began moving
again at 9:25 pm. after road crews
sanded the grade.
Maryland State police said roads
in that area were slick, but that
traffic was able to move slowly
throughout the night.
Police reported that ice had dam
aged electric and communication
lines in Calvert County. Telephone
officials at Leonardtown said ice
wrecked" lines in st. Marys and
part of Charles Counties. Some
officials estimated that telephone
service would not be completely re-
stored for the next few days.
Evening star., 1943-01-29
Washington Produce

BUTTER-Local supply situation too un-
certain to quote prices.
LIVEsTOCK-Caives. 18: lambs, 10.
From Food Distribution Administration.
Prices paid net fob. Washington:
EGGS-Market steady. Prices paid for
Federal-State graded eggs received from
grading stations January 29): Whites.
Y. s. extras, large, 40-44 average AZ;
2. 8. standards, large. 3S-42: average 40;
y. s.; standards, medium. 49, U S. trades,
large. 40-43: average Al "a; u. s. extras
medium. 37-40; average 391z: U. S. stand
ards large, 3S-40: average 39k; U. s.
Nearby ungraded eggs: Current receipts,
whites. 3s; mixed colors, 81. Receipts,
LIVE POULTRY-Marke steady Fowl:
Coloredi 4-5 pounds. 25-27: ROSTERS. 5Ia
pounds and over. 1918; broilers and fry
29h,
Evening star., 1943-01-29
Chicago Grain
By the Associated Press.

By the Associated Press.
CHICAGO, Jan. 29.-Grains. were
firm today on the hopes of traders
that the congressional farm bloc
will resist any attempt to. place
ceilings on wheat at below parity
prices.
Trading was light in most pits,
although more activity developed in
corn than has been the case in re-
cent sessions. Corn futures ad-
vanced small fractions as weather
conditions made movement to mar
kets unfavorable.
Wheat closed 14-3s higher: May,
1875: July, 1.395s; corn was. b-ss
up; May, 9814; oats advanced B-H;
rye jumped 11a-1a and soy beans
Wora ino cti,yo
Evening star., 1943-01-29
Illinois to Invest
In Federal Issues
BY the Associated Press.

~ Vklc EASSONldVsU FIEsH.
SPRINGFIELD, Ill.,, Jan. 29.-The
bill authorizing the State treasurer
to invest surplus State funds in Fed
eral securities was signed yesterday
by Gov. Dwight H. Green, who esti-
mated it would make possible about
S60,000,0O0 in such investments.
Gov. Green said he believed I'LL
nois is the first State to adopt
through legislation the policy of
using available State funds to help
the war financing program. The
legislation provides that securities
which the state buys must mature
by June 30, 1945.
Evening star., 1943-01-29
This Tax Went Down

SPOKANE, Wash. (P).-Not all
taxes are going up. One dropped
so far at the Spokane County
Courthouse it stopped the works
The man called to repair the ele-
vator found some one had dropped
a State tax token-worth 3 mills
down the shaft. IT struck in the
starting mechanism.
Evening star., 1943-01-29
Increase Is Revealed
In Crude Oil Stocks
e, the Associated Press.

The Bureau of Mines reported to-
day stocks Of domestic and foreign
crude petroleum at the close of the
week ended January q totaled 233,-
$4,000 barrels, a net increase of
1856, 200 barrels compared with the
Evening star., 1943-01-29
Commodity Prices

NE NEW ga Y9RK Jan 2ai-Ths Associated
35 commodities today advanced to l04 II,
Previous day; l04.7o; week ago. lo4 so:
month ago. 103. IL; year ago. e7.59.
1942-43. 1e4l. 1910 1s33-3e.
His Hish ----1oo44557 s5dds sssS 9sl4
1926 average equals 1oo.l
Evening star., 1943-01-29
Odd-Lot DEALINGS

PHILADELPHIA, Jan 20 1.-THE Sc
curities Commission reported today these
dealers or specialists on the New York
Stock Exchange for January 2S: 2,944
purchases, involving S3,446 shares: 2,966
40 short sales, involving 1,345 shares.
Evening star., 1943-01-29

Cash wheat, No. 5 h hard IA1. 145A. Corn.
No. yellow. s61s- -ess4;l No, 4. 93.s5as;
nnot D. 8sza-g2; sample grade yellow, q.
Barley mailing. ss-1.05 nominal feed.
., ng;sS nominal Field seed. per hundred.
sike. ie 00-24 Oo fancy red TOD. Zoo. 81:
RED clover, .IS :s0-23l56; sweet clover,
7.Oo-9.0 90; alfalfa 29.50-36,oo,
Evening star., 1943-01-29

he
bae San Angelo serg Calvin Union
Souse pokaneW Wash
Evening star., 1943-01-29

To keep our independence, instead
of being kept in dependence, start
regular bond buying program right
now.
Evening star., 1943-01-29
Report
Furnished by the


District of Coumb-Contnued
Maryland Virginia-Continued moderately tonight
Evening star., 1943-01-29

Record for Last 81 Hours.
Prom noon yesterday TO noon todavD
Highest, 30. at ~ pm. Year ago. 40.
Lowest, 20, at am. Year ago, 33.
Record Temperatures This Year.
Highest, "a, on January II.
Lowest, Is, on January 90
Humidity for Last 81 Hours.
From noon yesterday to noon todayD
Highest, 100 per cent. at 2;30 pm.
Lowest, per cent, at $50 am
Tide Tables.
FURNISHED by United States Coast
and Geodetic Survpy1
Evening star., 1943-01-29

Every time you lick War savings
stamp you help lick the Axis.
Evening star., 1943-01-29
Washington Exchange

AFTER CALL.
Capital Transit Co.'S at 3d.
Evening star., 1943-01-29
River Report.

River Report
Potomac and Shenandoah clear at Har-
pers Ferry, Potomac clear at Great Falls
Precipitation.
Monthly precipitation in inches in the
Capital tcurrent month to date):
Evening star., 1943-01-29
Arlington Schools Open.

Schools reported closed in Prince
Georges County are BerWyn Ele-
mentary School, Beltsville Element
ary School and the high school and
elementary school at Surattsville.
Schools closed yesterday and prob
able" closed today were Oxon Hill
High and Elementary Schools, the
Forestville Elementary School, the
Maryland Park High School and the
Bladensburg High and Elementary
Evening star., 1943-01-29
Dividends Announced

NEW YORK, Jan. 30 Rl.-Dividends
declared:
Evening star., 1943-01-29
BONDS
PUBLIC UTILITY.
STOCKS

mAoN61ILhINEoOS
Ter Rf&W Cp 1st 4As 1945 103h
Evening star., 1943-01-29

FURNISHED by United States Coast
and Geodetic Survey
Evening star., 1943-01-29

Heport Tor Last n Hours.
The Michigan chronicle. [volume] (Detroit, Mich.) 1936-current, 1943-05-15
Invention Helps
Speed Production

James Harold Herman. who was
an automobile mechanic for IL
years before he was employed by
the ST. Louis, Mo. plant Of tie
Curtiss- Wright Corporation. was
the first Curtiss Negro production
worker 10 win a letter of common
dation from the Labor Management
Committee Of the plant for an idea
to speed up production. the War
Production headquarters announced
this week
Herman, 81. was born in 81. Louis
Before he went 10 work at Curtiss
he attended the CurtisS- Wrigh
training school for three weeks.
{ was assign TO riveting work.
II now Operates general riveter,
used in gang fiveting tie front
and rear spars. which are the long
lateral braces in an airplane wing.
and which support the wing ribs
oye- which the wing skin is formed.
This machine sets approximately
nine rivets IN a single stroke.
The general riveter has several
a-.justments built into il, as well as
a series OF varied gauge shims. TO
re gula,e the action OF the machine
according to the size OF the rivet
ana IN, number of thicknesses OF
ne al 10 be 'rivcted
To change tho adjustment Of the
machine. IL was necessary 10 re.