davidaulloa/AmericanStories huggingface dataset:
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

and to the tax for the first time for
the year 1912.
Farmers may maintain their rec
ords and file their returns of income
on either the cash receipts and dis
burSements basis or on the accrual
basis of accounting. A consistent
method must, however, be employed
If cash basis is used, Form l040F
Schedule of Farm Income and Ex-
penses," is required to be filled out
and filed in. conjunction with Form
1040. Use of Form 1040F is optional
in the case of farmers who report
income on the accrual basis. A farm
er who reports income on the cash
receipts and disbursements basis Gin
which no inventories to determine
profits are used) must include in gross
income for the taxable year CD the
amount of cash or the value of mer-
chandise or other property received
during the taxable year from the
sale of livestock or produce which
were raised, regardless of when
raised; (2) the profits from the sale
Of any livestock or other items which
were purchased; and 60 gross in
come from all other sources.
Under the accrual basis in which
inventories are used to determine
the profits farmers gross profits are
ascertained by adding to the inven-
tory value of livestock and produce
on hand at the end of the year the
amount received from the sale of
livestock and produce, and miscel-
laneous receipts of income during
the year, and deducting from this
sum the inventory value of livestock
and produce on hand at the begin
ming of the year and the cost of live
stock and produce purchased dur
ing the year. All livestock, whether
purchased or raised, must be included
in inventory at their proper valua-
ton. Livestock acquired for draft,
breeding or dairy purposes and not
for sale, may be included in the in
ventory instead of being treated as
capital assets subject to deprecia-
ton, provided such practice is con-
sistently followed.
If farm produce is exchanged for
merchandise, groceries, or the like,
the market value of the articles re-
ceived in exchange is to be included
in gross income The value of farm
products which are produced by a
farmer and consumed by his family
does not constitute taxable income.
Rents received in crop shares are to
be returned as income as of the year
in which the crop shares are reduced
to money or the equivalent of money.
Proceeds of insurance, such as hail
and fire insurance on growing crops,
are required to be included in gross
income.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
NOT A CANDIDATE
Editor Askov American:

Editor ASkov American:
In regards to Einar Jensen's reply
to my opinion of the roads, did not
expect reply from that direction
but the way Mr.. Jensen explained
it, can't help but answering the
bright statement that l want people
to think / am better man than
those on the board. There is no
sense to such a statement, but this
is free country and people have
the right to think as they like about
me, which is the least of my troubles.
AS for publicity before the next
election to get on as board men,
Der, don't let such a foolish idea get
into your head. I am not wishing
for no more jobs than what I have,
so don't get any mild conclusion,
Mr.. Jensen, that want yours or
any others job in the next election.
You have been a board member in
several organizations and you are
welcome to keep the jobs.
gave you my opinion on the
rotten" road service out in this
direction, the direct facts which you
can't take without reaching foolish
conclusions about publicity and cleo
tions. People can't stand the truth,
but just the same, Mr.. Jensen, in
your township the two miles going
west from the three-nile corner are
/ two bad miles. The west " mile is
nothing but clay and mud holes
When the holes get too deep the road
maintainer scrapes in more mud and
that should be good enough for Us
brush farmers out northwest. A
few loads of gravel and sand would
make those places so we can ge,
| through without grinding in mud
where we have to break tires and
cars. If your township does not
have gravel, I can let you. have
enough to fill the holes, "
Now, Mr.. Jensen, don't let this
give you another conclusion that this
is also for publicity for, the next
election, nor scheme to make money
out of gravel at so much per load
like some charge who have gravel
pit. It is a donation to your town.
ship so we farmers can get to town
without grinding in your mud.
You stated you like all construc-
| tive criticism. The facts are that
those mud holes have been in the
same road in all the years I have
lived out here and that is no un-
founded criticism. It is fact. When
we were neighbors we had a few
bad mud holes out there also. Last
summer when we came through that
road l could not help but notice
those holes had received some fill
ing which is natural enough when
board member has to travel over
that road each time ne goes to town
Improvements have also been made
where other board members live,
their own road first.
All we ask is to be treated so we
don't have to be cooped in like a
hen, with snow in the winter and mud
half of the summer. The other two
| township roads are not much better
M. J. NELSON.
ASkoV, Mimi
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
UNITED 10 N/XM

might probably do more good, and
certainly no more bad, than they did
before. And those who haven't
$25, 900 net-at least they have a
chance to get into the top ranks
even if they never made $4,000. -:
But who wants to make SIS 900
a year, net? A person keeps right
on going for a chance at lot less
than that! Many of our greatest
scientific discoveries were. made with
out thought by the. discoverer of
how much money there was in it.
A man like Calico not only risked
his livelihood, but his neck to tell
the truth as he saw it. The same
could be said for many of our in
Men and women do want some
comforts that money can buy. They
want security in their old age. They
fear the sudden catastrophe or i'll
ness. They do not want to become
dependent upon others or upon char
ity if disabled or infirm. These de-
sires are almost universal. And the
SO, 1899 will keep right on working as
usual for these minimum needs. If
the one out of 100000 can't be happy
or won't keep going because he can't
have more than $4,000 net, society
will go right on without concern.
We will make progress, producing a
genius now and then, and most men
and women Will keep on going just
for the fun of it, or for hate, or love,
or reputation, or honor, or for the
same complex variety of reasons
that moves them now.
But let's examine the net! So
many believe that net means income
after deduction of income taxes. APP
parently our Kerrick writer does
too. But there are some modifying
rules; for instance there is a pro-
vision for alleviating Hardship" So
if a fellow has an estate loaded
with servants that he might not be
able to maintain otherwise he will
be allowed sufficient of his income
over and above the SOS, 900 to main
tain this standard thereby avoiding
this Hardship" Then, too, if he has
been creating an estate through life
insurance, he can have enough to
pay the insurance premiums before
arriving at the net. And charitable
contributions regularly made are
allowable as deduction" as usual
before arriving at the net.
l would suggest that we stop wor-
rying about the low ceiling of in
come at $4,000 as destroying mems
incentive to work. The question that
ought to- worry us more is: How
can men and women throughout the
world learn to work together for all
mems good (not just for one mans
good) so that within reasonable
limits few have too much, and fewer
too little?
Let the other fellow have his
SOS, 900. But do not tell us that if
he cannot have more than that for
the duration" that society is going
to lose an important incentive!
BYRON OLSEN.
st. Paul, MINI.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
AN OUTLINED SYSTEM
Editor Askov American:

Editor Askov American:
M. j., Nelson, writing about bad
road conditions in Partridge town.
ship during the winter, could not
expect better answer on the mat
ter than that he received from Mr..
Jensen through this paper.
Both gentlemen are right. All the
township, roads are bad whenever
or wherever we have to use them,
not only this year but every year.
It also is true that there are no
facilities in possession of town boards
to make or keep roads in good con-
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

sion division and the high school
agricultural departments at Willow
River and Hinckley. Farmers are
urged to attend these meetings and
actually watch the construction of
some of these valuable pieces of
equipment. They will be provided
with plans, so that they can build
these devices at home by making use
of waste lumber on the farm.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
Opinions OF Others

(Short timely letters on topics of
public interest are welcome whether
or not the writer's opinions con-
form with those of the American.
All letters must be signed with the
writer's name for our information.
Signed articles always are more eff
fective, but If the writer does not
wish to have his name used. it will
be withheld).
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
Federal Income Tax
Income of Farmers.

Farmers, which include livestock
raisers, fruit and truck growers,
poultry raisers and operators of
plantations and ranches, are liable
for Federal income tax returns pro-
vided their income is sufficient to
require the filing of returns. Pri-
marily, due to the reduction in the
credit for personal exemption, many
farmers will be liable for returns
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

actlng LOgetner, III the very uIoSt
of moral struggle, to set down the
specifications of a peace settlement
and the aims of war and postwar
action. Their representatives, meet
ing in Washington on New Years
day, 1912, signed historic Declara-
ton by United Nations, saying:
"The Governments signatory
hereto,
Having subscribed to a common
program of purposes and principles
embodied in the Joint Declaration
Of the President of the United States
of America and the Prime Minister
of the United Kingdom of Great
Britain and Northern Ireland dated
August IA, 1941, known as the At
lantic Charter,
Being convinced that complete
victory over their enemies is essen
'tial to defend life, liberty, independ-
ence and religious freedom, and to
preserve human rights and justice
in their own lands as well as in
other lands, and that they are now
engaged in common struggle
against savage and brutal forces
seeking to subjugate the world,
DECLARE:
"U) Each Government pledges it
self to employ its full resources, mill
tary or economic, against those men,
bers of the Tripartite Pact and its
adherents with which such govern
ment is at war.
"(2) Each Government pledges it
self to cooperate with the Govern
ments signatory hereto and not to
make separate armistice or peace
with the enemies.
1.-The foregoing declaration may be
adhered to by other nations which
are, or which may be, rendering ma
terial assistance and contributions
in the struggle for victory over Hit
lerism." t@..@
The nations signing the Declara-
ton by United Nations are: The
United Kingdom of Great Britain
and Northern Ireland, the Union of
Soviet, Socialist Republics, China,
Australia, Belgium, Canada, Costa
RIGA, Cuba. Czechoslovakia, the
Dominican Republic, Ell Salvador,
Greece. Guatemala, Haiti, Honduras,
India, Luxembourg, the Netherlands,
New Zealand, Nicaragua, Norway,
Panama, Poland, South Africa, Yugo-
slavia, and the United States of
America On June IA, Mexico and
the Philippine Islands adhered to
the Declaration by United Nations.
Can anyone be deaf to the sound
of hope in this assemblage? Men
have not achieved their goal, but at
least they have collectively aspired
to it, and have accepted respon-
sibility for it which is continuing
and not merely fitful. The work is
to 60 on. The new building will
indeed be built, whatever its shape,
whatever its appointments, whatever
its defects.
. Those are the goals of the peace
and the hope of the world.- But the
specific and immediate problem, the
first move to free people from fear,
is to achieve a peaceable world
which has been deprived of its power
to destroy itself. This can only be
accomplished by disarming the ag-
gressors and keeping them disarmed.
Last time they were disarmed, but
they were not prevented from re-
arming. This time they will be dis
armed in truth ''-
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

That the Germans may now be
using the tactics the Russians orig
inally used to good purpose is no,
unthinkable. What we are now see
ing may be the Russian method in
reverse. Even if grudgingly, we
must grant the excellence Of German
military leadership. They are entire
ly capable of learning from their
enemies, or profiting from past mis-
takes.
Last summer the Red armies re-
treated eastward, compelling the
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

When you build little fence
around yourself, you shut out many
people you might be glad to know.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

One wonders whether the Germans
have taken a leaf from the book of
Peter the Great. When his armies
were being routed by the victorious
Swedes, under Charles XII, he said,
philosophically:
well have to let the Swedes lick
us until we learn how to lick them
The Russians did learn, and even
tually the Swedes were licked.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

To urge that Europe's "slave labor"
will not produce is to talk nonsense.
It does produce, and probably at high
capacity. If a person faces the choice
between working and starving, he
is likely to work. And experts agree
that sabotage, while spectacular, has
probably affected the output but very
little @a HN." .G@
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

Germans to waste manpOWer and
equipment in the drive. Meanwhile,
far behind the front, the Russians
were making preparations for a
counter-drive when the German sup
ply lines had been stretched out
too long and too thin.
That counter-drive is now under
way. If the Germans have learned
their lesson, they are encouraging
the belief that their armies are near
collapse in order to draw the Rus
slams on. Meanwhile, they are pre-
pairing for the counter drive. All
reports indicate that their. rear is
being greatly strengthened with fresh
troops and new equipment.
It may 60 hard with the Russians
if they are too far away from their
sources of supplies when the counter.
drive gets under way. And the Ger
mans will have the advantage of
summer and firm terrain. We may
soon get the answer, in way we
do not like, to the question: where
is the German Luftwaffe?"
=:
Hitler may be stalking everything
on last, desperate gamble to- crush
Russian resistance this summer.
Meanwhile, he is clinging to Tunisia
in order to hold us at arms length
until he is rid of the Russians.
Admittedly, this as all guess, and
a layman's guess at that. But it is
the only guess that seems to fit all
the known facts. ~:
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

And lack of manpower isn't sat-
isfactory explanation, either as to
soldiers or workers. Each year, the
Axis allies of Europe have a new
crop of 1ls million boys reaching
fighting age. Their combined popu-
lations are over $50 million, while
that of conquered territory is over
160 million. This is more than the
white populations of Britain and the
u. S. A.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

Most of us have an erroneous i'm
preston of the extent of Europes
supply of raw materials. While it
falls far short of equalling that of
the Allies, it is still very substantial
in amount and wide in variety; and
Axis controlled Europe has an enor-
nous capacity for production.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

Nor is the explanation convincing
that shortage of materials is the
cause. While we and Britain pro-
duce a great deal more, the fact re-
mains that steel and iron production,
as one example, is very substantial
in Axis controlled Europe. In 1910,
the combined output of Germany,
France and Belgium was 80 million
tons of iron and So million tons of
steel
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25

The other suspicious phase is the
sudden, unexplained disappearance
of the Luftwaffe. Not very long ago
it had tremendous striking power
Almost overnight, it seems to have
become impotent and practically te
have vanished from the skies.
Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1943-02-25
Fact And Opinion
A Trap for the Bear?

1t is ardently to be hoped that the
Russian successes on the eastern front
are as impressive as they seem; and
certainly, there is much to bear out
the belief that they are. 49,.
Without question, the, Germans
have lost heavily in men, supplies
and equipment, and they have given
up tremendous area.
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03
MUSINGS BY
THE TREASURER

Die beutige slnsgabe 6es Sbio Mai=
ienfreuno miro gum eriten Wale an Die
2eler Der ,Murora l,no gbriltliben
Wo9e" perianot. @ir baben oie
Mbonnentenliite oieies 8lattes iiberz
nommen, peil es it6 fiir oieIes aus
ge5eidnete beutide 8obenblatt ni6t
nlebr rentierte. Oas felt bielen sSabr=
5ebnten gum gelten oes oortieet 8ai=
lenbauies berausgegebene 8obenblatt
bat Dem Ohio @atlenfreuno oie Ser
Ian6liite uno oie oanit perbunbenen
Sbligationen abgetreten l1no peroen
alle 2eIer Der uMurora', Die I'M Dor
aus be5ablt baben, l,nIer Blatt erbal-
ten. @ir boffer, oaB ale Murora-
2eier ben Ohio @aiienfreuno liebee-
tpinnen perben nno oenlelben nit Der
lelbe Singabe nnteritiiben, ba oerielbe
ia 5lr Musbiloung BON Hrielteramts-
tanbioaten beroffentlid)t miro.
X * X
@erabe an oen1 Sage, on 0em oie
NEUTRALITY-SUSPICIOUS. in araft tra=
ten, trat nab einer langen &eibe trii-
Der, falter @intertage Die Sonne aus
oen @olfen bernor, gleibiam, Inn tn
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03
SoDesalt3ctge,l +

Mrs. @i1len, geb. aatbarina We,
Der, geb. am IL. De5. t849 in gie-
berpieribeio, Deutihla,,b; geit. an1
513. Sebr. 1943 in 5bapofee, Mi1n.
Sic binterldBt 4 &iltoer. Sbr @at-
te uno 3 ainoer gia1gen ibr i'm
9obe poran. 2elertn iiber SO Sabre.
5elir 8leih er, gelt. am 10.
yebr. 1943, inn sl1ter bon 81 Sab
rem in gonneautspille, Ba. CT bin+
terldBt 5 5obne nno 3 gobter. 2e-
fer iiber 40 Sabre.
sc artin @arsfe, eeit. am 5.
Dea. 1912 in Detroit, Mib. sllter
2eier, Mgent nno Wobltdter.
S oiepb Sb emf, eeit. am 5. San.
1913 inn Mrmeelager. Sein gater
eugene 5benf itarb am IA. slug.
1911 In egg Sarbor, g. s.,
SenrD &emper, gelt. am 30iten
: San. 1913, inn Sitter bon SO Sab
rem, ig Melroie, Geinn. sllter 2e-
Ter.
Mrs. MarD 8rune, eeit. an 10.
Jebr. 1943, I'M gllter bon IS Sab
ren 7 Monaten, 1T gbanspille,
eSSnb. Sic binterldBt 9 &it,ber, 81
gnfel uno 16 l1renfel. 2eierin iiber
65 Sabre.
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03
Mbiued)ilnng

.&ommen Sic nit tn ben 3oologi-
iben @arten 2"
uNein banfe ibon, lieber nibtl
Meine dltelte Eobter itngt pie cine
Na6tigaa oie iiinglte plappert ipie
elm Hapaeei meme srau burb=
bobrt mid nit glolerbliden 11ein
Sobn labt nie Elm 3iegenbod bas
DienitmdOfeit lit cine Sans llnb
meine Shmiegernutter lagt, id] bin
elm alter 8rummbdr! geee, tpenn ib
NAL ausgebe, min ib pirflib et1pas
abipedslung baben.''
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03

laufenoen 6reiltelle. Sd bate bic @a-
be periproden 5utn Danf fir Die gre
borung in einen seitliden anliegen.
$. &C., @is.
X X x
Gnpfangen sic einliegen6en Sped
sur gerinnerlng an n1eit1e geltorbenen
gltern, ipelde lange Sabre 2eier bes
Ohio Waiienfreuno maren. Mrs.
s. S., &ani.
X X X
Ginliegenoe Gabe bon $1.0O batte
id perlproden, tpenn meine 8ttte err
bort tpiiroe. sic lit, gott iei Danf,
erbort tporoen. Gin banfbarer 2e-
fer.
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03

Mitt,pDd, ben 8. Mlars 1943

ben Groenbiirgern neue &offnllng 5u
ertDefen, baB bic groe Nabrung nltb
aleioung bietet allert, oie iif oarum
ben1iiber.
Sci Hriifllng Der Mationierungs>
maBnablnen falnen mir 81 bent ge-
funo, bob oieielber uns 1tidt 10 emp-
finblih treffen. 8ir pflegten bisber
10 ipenig ginger1ahtes ais moglib 5lt
oerpenoen llno friihen @entiiie ben
Gor5ug 5lt geben, 90 oasIelbe beiier
uno aud) biniger lit.
X X X
gir treffen 8orbereitungen auf
Mnlegung zines 8ictorb=8artens.
Benn, tpie peribiebene naipe 5tu-
oenten meinen, mir ibotenloie grbien
uno abre11oies Corn 3ieben fonnten,
mas fiir cine griparnis tpiiroe bas
fir Die Slide beoellten!
X X X
Bir baben eine nambafte Babe bon
$50 5ur geitreitung Ser Seritellungs-
foiten fir unlern aalenoer erbalten.
giner unierer Mlumnen bat IN fret.
eebiger rno bobber5iger Weiie bieien
8eitrag geltiftet, Inn folden 2eiern
1no ebe1naligen Wobltatern, oenen es
Die gegenn6rtigen Wetttel 1tid3t eeltat-
ten, Elm gntgelt fit ibren &alenoer 5r
ienoen, bie 5enonng 81, erntoglihen.
Dem bobber5igen @eber uniern belten
Danf! ~.
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03
MuS bent Soiepbimn,1t

@ir itno gegenmdrtig bereit, Stu<
oenten Bis gum Septentber ins Sole
pbinum auf5unebmen. &naben l1no
irnge Mdnner, 1pelbe 8ernf gum
8eltprieiter baben, tperoen gebeten,
our6 ibren Sm. Serrn Yfarrer nit
Dem &eftor bes SSoiepbinums IN 8er-
binbung 5u treten. Oiesbe5iigli6e
WeiIungen iperben aIen Stp. Serren
@eiitliben, pelde oarum eriuden, be-
reitpiatglt 5ugeianbt.
2naben mel6e I'M ssoiepbinum
Iufnabme 5u erbalten piiniben, mill
len oen s. @rab Ser Yfarribnle nb-
lolpiert babetl. Da Ealent unb bobere
6dbigfeiten, Die ben Stnbenten 5ur
ibnellen grlernung popn Sprahen be-
fdbigen, abiolut rottpe11oig iinb, 10
louten nur iolhe &naben iib meloen,
tpelde an Der Spite ibrer 4lnne ge-
Itanben uno cine poIlfom111ene &et1nts
mis- ber englii6en @rannlatif beiit-
gen. gs pdre elm groBer Sebler, Ell
men &naben 5u oieiem Stuoium gu
ermuntern uno Ser anitalt ale biele
l1nfo1ten 5l1 berl1ria6en, 1penn iib
i6lieBli6 berausitel1te, oaB er lnge-
niigenoes Salent gum Stuoium be-
iitt.
X X X
sluf iolde, oenen geiltlide Mnla~
gen feblen, ionten itd ni6t INN Nuf-
nabme in Elm Hrieiterie1ninar beiper=
ben, mo ite Ser slnitalt uno Sen Mit=
ituoenten 11ur gum Na6teil gerei6en.
X X *
0ie geabfrage na6 @eltgeil ltli6en
lit in Sen Ser. Staaten iebr grob.
9ieier Mangel an Yrieitern tnadt iid
nibt nur in BEN Dio5elen bemerfbar,
ionoern au6 in unierer 8ebrnabt,
lpo bie Nadfrage mad 9lrmeefapld-
men beitanoig nahit. Seoer &nabe, Der
8eruf unb Salent gum Brieltertum
in iid fiiblt, iollte erml1ti6t uno ibm
oa5n Die notpenoigen Wittel peridafft
tper6en.
X X X
Da in ben meiiten &odibulen nidt
genug @etpibt auf oie grlernung Ser
lateiniiden Sprade gelegt miro, ioa-
te ein Brielteramtsfanbibat IN einem
8orbiloltngsieminar oie notmenbigen
Ohio Waisenfreund. [volume] (Pomeroy, O. [Ohio]) 1874-1953, 1943-03-03

S1t idonlter 8edielnirfung fiibrt
uns ebte garmber5igfeit 5u @ott uno
tpabre 5romnligfeit 5ur Ndhitenlie-
be, benn eines obne bas anbere lit
lnppllfon1nte,l.