davidaulloa/AmericanStories huggingface dataset:
Imperial Valley press., 1943-05-26
PILOT KILLED

SAN DIEGO May 26. - tUPD--
Lieutenant 0.gD James w Taylor,
USNR, Rochester, NY. was killed
May 10 when his plane crashed into
the ocean while on a routine flight
off Imperial Beach, the Eleventh
Naval District announced today.
Imperial Valley press., 1943-05-26
Scanning |. Y.
News Horizon
SUES FOR DIVORCE

L. T. Hargrove Tuesday sued Ar
letha Ryan Hargrove for divorce
alleging extreme cruelty. Their
marriage took place III Yuma Sept.
II, l941 and the separated N FL
Centre May 10. l943.
Imperial Valley press., 1943-05-26
It's a Blessing

Central Nnion High school stu
dents don't know noW lucky they
are. Their new student body pres
ident, Archie Dessert, did nothing
he was called on for his first
speech after his election just
think, he never will bother them
by insisting upon talking.
Imperial Valley press., 1943-05-26
ADMIT DAMAGE

The italians admitted heavy DAM
age to Messina and Allied reports
from both Cairo and Allied head
quarters in North Africa told of
fires and explosions, one of which
Imperial Valley press., 1943-05-26
SUIT FILED

Alice A. Green Tuesday suec
William A. Green for divorce. She
said the were married in Sayre
Okla. Dec. II. 1911 and separated
az Lubbock, Texas, Dec. q, l94l.
Imperial Valley press., 1943-05-26
Axis Ports Feel
HeovyBomb Blow

4 appeared TO be in the naval base.
MeSsina, regular target of AL
lied bombers, lies ON the northeast
Sicilian coast just across from the
toe of the Italian boot and would
be vital for sending reinforcements
to protect Sicily from invasion.
Other Allied planes hammered
Sardinia, Pantelleria, and the rest
of Sicily, hitting airfieldS and ports,
and bringing the toll of Axis air
craft destroyed in a week to 357,
compared with Allied losses of 33
in the African theater for the same
period.
Madrid reports said the air raids
were having the effect desired by
President Roosevelt and Prime Min
lister ChurChill-cutting to pieces
the Axis war installations and
wrecking the morale of the Italian
army and population.
I;USH REINFORCEMENTS
Reinfcrcements have been rushed
to Sardinia and Sicily, Madrid said,
and Italy is concerned over Allied
propaganda to pull that country out
of the war. Churchill, comforting
with President Roosevelt in Wash
ington. indicated that propaganda
would step up.
On the Russian front Soviet
troops pushed forward O.. the Kali
min front, probably near Kholm,
and seized four villages, killing 100
enemy troops at i.lree places and
the entire garrison at the fourth
Soviet navy planes sank four Nazi
landing vessels in the Black sea.
In the Pacific war, an indirect
report via Vichy radio, usual" un-
reliable, told of a naval battle off
Attu island while Tokyo broadcaSts
said American troops were attack
ing continuously to blast out the
last defenders of that island
The japanese communique claim
ed destruction of II submarines,
presumably American, and l3 car
go carriers and transports in recent
weeks, most of the latter by Japa-
neSe submarines. This report like
wise was not confirmed.
Imperial Valley press., 1943-05-26
DECREE GRANTED

An interlocutOrV divorce was
granted in Imperial county superior
court Tuesday TO Russell B. TreXler
in his suit against Audra M.
TreXler.
Imperial Valley press., 1943-05-26

DENVER, May 26 tUP1-Lleius-
SzuieuSSazaSSzeS WillihiminissiSs-
teizzii Hurrississteizzii, from Siam,
is the new fry cook at the Brown
Palace hotel here.
Imperial Valley press., 1943-05-26
17-Year.0Id Youth
Dies After Wreck
CONTINUED from Pace |


at the intersection, Briggs stated.
Wood was thrown from his truck,
the officer reported and was under
the machine when the Investigators
arrived.
Both men were alone in their ve-
hicles, Briggs said, and the tank
rIck was partially filled with gas
)line.
Wood suffered painful but not
serious injuries it was reported. He
is in the Ell Centre City hospital.
FROM CALIPATRIA
Singh, native of Calipatria, Suf-
fered internal injuries and his chest
was crushed when he was thrown
from his car. An inquest has not yet
been conducted.
He is survived b" his parents, Mr..
and Mrs. Vami Singh, and three
brothers, Louis of El Centro, Ricar-
do of San Jose, and Ignacio of Los
Angeles.
Fune al arrangements have not
been completed.
Imperial Valley press., 1943-05-26
Reporter

CONTINUED from Page I
membered him with a whole show
er of birthday gifts and his friends
deluged him with birthday cards
and greetings
Imperial Valley press., 1943-05-26
Continued from Page II

'COAI'44lts1h A4''4' / "SS
befOre-Was described as "Satura-
ton raid At MeSsina key port on
Sicily. American bombers handled
their share OF the air offensive in
Imperial Valley press., 1943-05-26
PINS ON WINGS

PINS ON WINGS
NEW ORLEANS, May 26.-CUPD
Screen Star Norma Shearer today
pinned the gold wings of a naval
aviator on her husband, Ensign
Martin Arrouge.
Imperial Valley press., 1943-05-26
Where Is IT,

You may not know it, but Red
Mitchell was born in a place called
Saunal. Its in Texas.
Imperial Valley press., 1943-05-26

MR.. OPPORTUNITY IS KNOCKING AT YOUR
DOOR! He wants to tell you about Western
Autos big Coupon Sole wants to let you
know of the sovings you con make When you
purchase Coupon Book for DC. you will re-
ceive 5 gifts, 2oc value, AT NO CHARGE
-. . and you have chance to sove as much
os 1870 on 40 coupon items . q vored as
sortment of useful and ottroctve items. Listed
ore only few of the value speciols offered
in Westerns Coupon Book.
Evening star., 1943-06-20

come Of the two years, 1912 or ls43,
and is one of the two so-called anti
neutrality-suspicious.
An exception is made In the case
of servicemen, insofar as the excess
OF the 1912 tax over the 1943 tax
is attributable to wage or salary in
come (so-called earned income) up
to $4,000. To such extent, the ex-
cess of the 1912 tax over the 1943
taxneed not be added to the serv-
iceman's 1943 liability.
(E) ABATEMENT OF IS PER CENT
OF LESSER YEARS TAXES.
In order to prevent an undue
doubling up Of taxes as a result of
the change to a current collection
basis rs per cent of one years tax,
or the first $50 thereof, whichever
amount Is greater, Is abated. (This
results in 100 per cent abatement of
amounts of $50 or less. On amounts
between $50 and $66.67. a fiat abate-
ment Of $50 is made. since this
amount Is greater than rs per cent
of the tax in such case.) The abate-
ment applies to the lesser tax liabil-
ity of the two years, 1912 or 1943.
The unabated portion Of the lesser
years tax Is added to the final l943
liability, but may be paid in two in
stallments, the first of which Is due
March is. 1914, and the other on
March IS, 1945.
(f) Special Windfau Tax.
In order to prevent any abate-
ment Of tax on swollen war income,
1t is provided that there shall be
collected as a so-called windfall tax
so much of the tax otherwise to be
abated as exceeds hypothetical tax
on a normal years income. The
taxpayer is permitted to use as a
base for determining normal income
the highest income for 1887, 1898,
1899 or 1910, plus $4,000.
The amount due as a windfall tax
is payable March IS, 1914, but at the
election of the taxpayer may be
paid in four annual installments,
beginning March Is, 1945, with in
terest at 4 per cent.
(g) Special Provisions for Members
Of the Armed Forces.
In addition to the provision ex-
empting them, under certain con-
ditions, from having to pay a l943
tax based on the higher income of
1912 or l943, members of the armed
forces are extended two other bene-
fits under the new lawi % All mem
bers of the armed forces, regardless
Of grade or rank, are permitted to
Evening star., 1943-06-20

exclude from gross income the first
$500 Of their service pay for l943
and subsequent years. (This exemp-
ton is to be in addition to the regu-
lar exemption of $500 for single
persons, $1,000 for heads of families,
and $3.50 for each DEPENDENT; (2)
any unpaid income assessment
against any member of the armed
forces who dies in active service af-
ter December 7, 1941, and during the
present war, is Cancelled.
(h) Assistant Commissioner Of
Internal Revenue.
Section Of the new law provides
for the appointment of two Assistant
Commissioners of Internal Revenue.
~ Extension Of Time for Release
. OF Powers Of Appointment.
Section 10 of the law extends un-
TIL March !. 1914, the time within
which powers of appointment may
be released without mourning liabil-
ity for estate or gift tax.
Evening star., 1943-06-20
The Poy-os-Y -You-Go Tax
Representative Reed ExpIoins Purpose
Of New Withholding Legislation

(b) June Is Installment on 1912 Tax
Liability;
Since the new act does not 20 into
effect until after the June Is in
stallment on the 1912 tax is due, it
must In all cases be paid. (See ques-
ton 81, regarding application to
servicemen). Amounts paid on the
1912 tax will be credited against the
current ls43 liability.
(c) Current Payment Of Tax Not
| Withheld at Source.
Those whose current tax liability
will not be fully discharged by the
amounts withheld at the source out
Of their pay envelope during the
year, and those to whom the with
holding does not apply, must file on
September IS declaration of esti-
mated tax on l943 income based on
the probable income for the year
and the estimated deductions. For
purposes Of the estimated tax the
usual personal exemptions OF $500
for single persons, 1900 for mar
ried persons, and $3.50 for each de-
pendant are used. Credit may be
taken against the current tax la
bility for the amount previously
paid on the 1912 tax assessment:
for the amount deducted under the
Victory tax Withholding up to July
!, and for the amount to be de-
Quoted under the new 20 per cent
withholding for the balance of the
year. The remaining estimated 1943
current tax liability may be paid in
two installments, one-half on Sep
tember IS and the balance on De-
cember is, l943.
For subsequent years, the Decla-
ration OF Estimated Tax for the year
must be filed on March Is. and by
estimated liability over the esti-
mated amount to be withheld at the
source during the year may be paid
in four quarterly installments
Mach is, June IS, September Is,
December 15).
Amended declarations, showing
increased or decreased liability over
that previously estimated, may be
filed on any of the subsequent in
stallment dates during the year.
On March Is, following the close
Of each taxable year, a final and
complete return must be filed, at
which time any necessary adjust
ments will be made. The same re-
turn will contain space for the
Declaration Of Estimated Tax for
the ensuing year.
td HIGHER LIABILITY OF 1924
OR 1943 TO BE BASIS OF 1943 TAX
The new law provides that If the
tax on 1912 income was greater
than the tax on 1943 income the
difference is to be added to the
current 1943 tax liability. (This
amounts to taxing the higher in
Evening star., 1943-06-20

Neto York, a member OF the
House Ways and Means Com
n1ittee.
Part I. Purpose Of Act.
l. Question. What is the objective
Of the current tax payment Act OF
ls43?
Answer. Primarily its objectives Is
to set up 4 new system Of collecting
the existing individual income tax,
and in so doing correct certain de-
fects In the present method.
2. Question. What are these de-
fects which the new law seeks to
overcome?
Answer. The two principal defects
are: CD. The fact that the individ-
ual income tax Is now based on the
income of the past year, and not on
the current income out Of which 1t
Is in most cases paid, and CD the
fact that the collection of the tax
Is not timed with the receipt of
income by the taxpayer.
Under the present method of COL
lecting the income tax the year after
the income OH which it is based was
earned, the taxpayer is always one
year In debt for his tax, and if he
suffers a reduction in income, or
loses his Job, or dies, the tax debt
from the prior year becomes a Sc
rious financial burden. Moreover,
under the present system of collect
Ing the tax in a single payment. or
in four quarterly inStallments, the
great majority of taxpayers who are
accustomed to weekly or monthly
budgeting of their income find it
dif1lcult to meet the large lump
sum payments as they become due.
3. Question. How are these defects
corrected by the new law?
Answer. BY providing that the in
dividual income tax shall henceforth
be assessed against current income,
instead of that of the past year. and
by setting up so-called withholding
system for the collection of the in
come tax out of pay envelopes as
the income Is aerned.
4. Question. Does the new cur
rent-collection system apply to cor
porations as we'll as to individuals?
Answer. No; it applies only to in
dividuals, which of course includes
members of partnerships. Most cor
porations are already on what might
be termed a pay-as-you-g basis,
since they generally follow the prac-
tice OF setting aside reserve for
taxes out Of current earnings.
PART II. SUMMARY OF CUR
RENT TAX PAYMENT ACT.
S. Question. What are the prin-
cipal provisions of the Current Tax
Payment Act?
Answer. A detailed explanation Of
the act is set forth further on in
this analysis. In broad outline, the
principal provisions are as follows:
(a) Withholding Tax.
Commencing July l, employers will
be required to withhold from pay en-
velopes 20 per cent of wages and
salaries in excess of certain exemp-
tions 1924 annually for single per-
sons, 81 ,248 for heads of families, and
1912 for dependants). The amounts
so deducted will be credited against
the current income tax and Victory
tax liability of those to whom the
withholding applies.
Evening star., 1943-06-20
Dinner to Honor Postor

A reception and dinner will be
given by the men of st. Francis De
Sales Parish and st. James Parish,
Mount Rainier, in honor of the Rev.
j. Edward Malloy at pm. tomorrow
at the Mayhower Hotel. A cam
paign for a postwar building pro-
gram in these parishes will be
launched.
Evening star., 1943-06-20
Cecilia Parker Of Films
Becomes Mother Of Boy
Nv the Axsociated pre..

~ the Associated Press.
HOLLYWOOD, June ia son
was born last night to Screen Act
ress Cecilia Parker, best known for
her roles in the Andy Hardy Aims.
Miss Parker is the wife of Robert
Baldwin, former actor and now q
broker. The baby, weighing six
pounds II ounces, will be called
Robert, jr.
Evening star., 1943-06-20

This is the first of a series OF
IS articles explaining the new
"pdy-ns-you-go" tar act, Dhtch
goes into effect July I. They
Uere prepared By Representative
Daniel A. Reed, Republican, OF
Neto York, d member OF the
House Ways and Means Com
n1ittee.
Evening star., 1943-02-13
Ickes Praises Congress Curb
On Legislative Lynchings'
AssoiIs Dies Over 'Crockpot List
At Chicago Meeting Honoring Norris

Discussing the Dies investiga tions.
Mr.. Ickes said the committee chair
man had asked the representatives
to "smite down 38 Government en-
ployes whose backgrounds he ques-
toned, but that Congress voted
against the legislative lynching of
human beings without trial or
proof"
He stated he felt that Mr.. Dies
will never again stride quite so
Justify and balefully across the stage,
shooting at clay pigeons because
the Congress had given evidence
that it will not be reused to lynch
law, even by Judge Lynch himself
come to life
About 10 days ago." Mr.. Ickes
said, Mr.. Dies put on his
annual melodrama. Kissing through
his teeth, rending the air with blood
curdling yelps, freezing the very
marrow of cur bones with tales of
fearSome, ferocious Government
clerks who read the New Republic,
he called upon the great Congress of
the United States to smite them
down-all 80 on his list. .
Il cannot adequately express my
profound gratitude to the members
of the House of Representatives who
resolutely refused to allow them
selves to be stampeded by Mr.. Dies
appeal to strike down 38 people who
had never been heard, indicted tried
Or convicted"
The Secretary said it was fitting
on the anniversary of Abraham Lin
coins birth to compare the humane
philosophy of George Norris with
the buffooneries of those Fascist
minded bubble dancers whose names
have lately been making front page
news. especially the front pages OF
the New York-Chicag 60 Washington
newspaper aXis-che New York Daily
News, the Chicago Tribune and the
Washington Times-Herald."
He maintained that Mr.. Norris
could never do anything basically
anti-liberal or anti-democratic." and
that Col. r. r. Mccormick editor
and publisher of the Chicago Trib-
une, was IAN enemy of liberalism"
Evening star., 1943-02-13
Chicago Livestock

CHICAGO. Feb. IL GPl.---Salable cattle,
100: total, 100; compared Friday last week.
general market very active; fed steers and
yearlingS strong to % UP, mostly J. l5-25
higher, with low-good to average-choice
OFFERINGS showing fun advance; heifers. 20
40 higher; medium TO good beef cows %
up, with cutters and common beef cows
bulls. 50 up. active early but closed
slow: vealers firm at l6.00-1T.00, latter
price paid freely. extreme top steers, as
well as long yearlingS, 1855; next highest
price 1880; lig ht yearlinRs, 1850; liberal
upply relatively shortfed steers, l5.50-
1925; General bulk, II .00-l 635; best heif-
erS, 1878, with bulk at 12.15-l4 10
warmed-up and shortfed kinds predomi-
mated; practical top weighty cutter cows
at close 1900: Gamers, 900 down: good
,300-pound fed cows in load lots reached
,349; oylk common and nn.n medium COWS;
bulls reached 14.35
Salsble sheep. 3,50o; total. 800; com
closed steady to weak: best fed wooled
lambs reached 1880 late. while the week S
bulk qualified at l535-1 6.25: most shorn
lambs brought 15.0o-l5.50: top 1888;
ewes ranged downward from $50 to 775
and below. late sales largely S75-935
Weeks lamb supply comprised mainly of
fed wooled and shorn Westerns, with the
ewes were also on sale, but the supply Of
yeerlino wethers was relatively small
Salabe hogs 500 total, $500: market
nominally steady, not enough good and
choice hogs here to make a market ex-
treme top Friday, $50; shippers took
none; compared last week: all weights
and sows 10 higher.
Evening star., 1943-02-13
Stocks Edge Higher,
Utilities Active in
Churning Session
'Pennsy' Shares Swell
Saturday Volume to
Around 100000
By VICTOR EUBANK,

NEW YORK, Feb. 13,-Swapping
of low priced utilities in large blocks
enlivened today's post holiday stock
market and. while it was more of a
churning session than otherwise.
leaders generally displayed modest
upward trends.
Penny issues were all over the
ticker tape at the start. There was
a let-coWn in activity in the final
hour, however, although volume for
the short stretch of around 5000
shares was one of the best in the
past year. Forward shifts of frac-
tions, with a few wider moves, pre-
dominated near the close.
Commission houses with MANY
outside offices reported that much
OF the demand for stocks selling
under $40 share was coming from
cities in the West and middle West
and, it was intimated. considerable
buying was from the public rather
than professional operators. 1t also
was observed that transactions for
cash far outnumbered those of a
speculative or margin character.
Wall streeters returned from yes
terday's holiday cheered by the Pres
ident's speech promising smashing
blows at the axis. Actual war news
still was an optimistic prop but the
lengthy forward market swing was
an argument for some further profit
taking. Signs of possible techni-
cal correction were seen in Thurs
days heavy dealings wherein the
Associated Press 60-stock average
finished unchanged.
A number of new 1928 tops
were in evidence today. Among these
were American Power e. Light, In
ternational Telephone. Electric Pow
er & Light, American Water Works,
Columbia Gas, Chrysler, Warner
Bros. Sears Roebuck, j. I. Case,
Deere, General Electric and Johns
Manville.
Bonds and commodities trailed
over narrow course.
Evening star., 1943-02-13

market value of the property received
in exchange.
Where, however, property is ex-
changed for property of like kind,
the transaction, within certain
definite limitations, is considered as
giving rise neither to gain nor to
loss and accordingly is nom taxable
The general provision regarding
taxable exchanges is that the
property exchanged must have been
held for productive use in trade or
business or for investment, and eX-
changed solely for property of like
kind tc be held either for productive
use in trade or business or for in
vestment. The simplest example of
such an exchange would be a swap
of work horses.
1t sometimes happens that tax
payer has an involuntary gain, as
when property is sold under con-
demnation, or is destroyed or stolen,
with the receipt of insurance. If the
proceeds of involuntary conversion
are forthwith in good faith invested
AZ Pi'p'A W "lIi1ii 10 Slllllldi vi lV-
lated in service or use to the prop
erty converted" no gain shall be
recognized. IT, however, any part of
the money received is not so REIN
vested, the gain in excess of the
amount not reinvested would be tax
able. The taxpayer must be able to
prove that the money received was
the money actually reinvested in
such other property. Moreover, GER
tain restrictions are imposed on the
kind of property in which reinvest-
ment may be made. For instance
an investment in improved real
estate of the proceeds from forced
sale of unimproved real estate, would
not be considered as an investment
in property similar or related in
service or USE" and any gain would
be taxable.
Evening star., 1943-02-13
Your Income Tax
No 4l-Trodes and Exchanges Port

Among the forms of transactions
to which consideration must be
given in preparing a Federal income
tax return are trades and eX-
changes of property. When a per-
son receives goods for services, as
in the case of a workman taking gro
ceries for wages, or lawyer re-
ceiving securities for professional
services, question Of income tax
liability arises. 1t also arises when
farmer trades farm produce for
services or goods, such as groceries
or farm equipment, or when cattle
or farms or other property is traded.
It arises frequently in security trans
actions, particularly IN reorganiza-
tionS. where one form of security is
exchanged for another form of
security of the same or different
corporation. All such transactions
may give rise to taxable gain.
In the case of exchange of ones
services or the product of ones labor
as farm produce) for goods or prop
erty, the value of the goods or prop
ertv received in exchange becomes
ordinary income, reportable in item
/ Of the return Form l040. Where
property is exchanged for property
of another kind, or for services, the
transaction may give rise to cap
ital gain or loss (if the property
exchanged is capital asset, re-
portable in Schedule F, item (a) of
the return Form l040, and where
the property exchanged is not cap
ital asset the transaction may give
rise to ordinary gain or loss report
able in Schedule G and item 8 tb)
of the return Form 1040 In such
cases, the measure of gain or loss
is the difference between the basis of
I the property exchanged and the fair
Evening star., 1943-02-13
u. ). Rubber StockpiIe
Holds Up Better Than
Baruch Unit Forecast
But Jeffers' Aides Call
Saving Too Small to Be
Major Factor in Problem
BY the Associated Press.

BY the Associated Press.
The Nations rubber stockpile Is
holding up better than predicted by
the Baruch Committee.
In disclosing that today, however,
aides of Rubber Director William M.
Jeffers said the savings of approx
mately 10000 tons in the final six
months of 1912, as compared with
committee estimates, was too small
rubber problem.
At the end of the year, the latest
figure available, the stockpile totaled
about 100000 tons.
While agreeing with the commit
tees recommendation for safe
guarding jealousy every ounce of
rubber in the country" officials said
the key to the rubber problem was
completion of the synthetic pro-
gram.
Mr.. Jeffers recently obtained di-
receives assuring him of necessary
materials for completion of 436 per
cent Of the buna program by mid
July, with the remainder of the pro-
gram fitted in with production of
nigh octane gasoline, airplanes,
merchant ships and escort vessels.
Chairman Donald M. Nelson Of
the War Production Board said he
felt certain the buna S go-ahead
would avert ruber crisis next fall.
One factor keeping the rate of the
stockpile's decline below estimates
Of the Baruch Committee was be-
lieved to be the continued availabil-
ity of crude from sources which the
committee feared might be lost to
the japanese. Ceylon, in the Indian
Ocean, for example, has remained
under Allied control.