davidaulloa/AmericanStories huggingface dataset:
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28
NOTICE!

If the cab driver who sent
the special delivery letter to
the Editor of the Daily Elk
press will rewrite his letter and
sign his name and address,, (not
necessarily for publication the
letter will be printed in an
early edition in it's entirety
Editor.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28

Poppy Day the women of the
Auxiliary will offer peoples to
everyone in Dayton. There is no
fixed price for a poppy, what
ever is given is welcome. The lit
tie boys pennies and the bust
ness mans dollar are equality &C.
ceptable. 1t is hoped that every
citizen will be wearing the Grim
son badge by nightfall of May
20.
Every cent that is given for
a poppy goes toward the rehabili-
tation of disabled fighting men
and women and to the aid of the
children of the dead and disabled.
These victims of wars disaster
will be glad to see the peoples
blooming on lapels again this year.
When you wear a poppy, you
show the world that you are sa-
luting the wars dead and doing
your bit for the wars living VIC
Tins.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28
viii Hold Memorial Services

The Blue Star Mothers of America, Chapter 63, will
hold their annual Memorial services at Mckinley CINE
church., Fitch and Hawthorn, Sunday, May 3Oth at 4 p
m. The public is cordially invited.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28
Amateur NIGHT At YMCA

Tuesday night, June l, will be another big amateur
night at the Fifth street Y. The public is urged to come out
and hear this array of grand talent. E. B. Robinson, gen
eral program secretary, says: 'This amateur night will be
one of the biggest of the year." e
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28
at Bethel Baptist Church Sunday

DR.. G. G. Adams Of Philadelphia, Pa, will be guest
speaker in three services in Bethel Baptist church, Sunday
May 80. He is the SECRETARY of tn Foreign Mission board of
the National Baptist convention. At 8 go, he will speak
about his trips to Africa.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28
Late City Bulletins


The Reverend Eli Wilbur of the Norwood Christian
church, will be guest preacher at the Wayman AME
church Friday evening at 1870. The Mello-Tone quartet
will render a program of spiritual and gospel music. The
public is cordially invited.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28

Wins Radio Given By Jolly Matron's Club
The drawing of the radio by the Jolly Matron's club
was won by w. w. Tribbit, 1918 Sair avenue, Columbus.
The Ohio daily-express. (Dayton, Ohio) 1946-1950, 1948-05-28

Lovely Savannah Churchill will be the featured star of attrac-
ton at the Paramounts midnte show and dance Saturday, MAY 29th
at the Cooton Club. The Four Tunes will also be n the program for
the pleasure of music lovers. The Four Tunes are the popular luke
box hit unit that is currently storming the nation.
Plan low to have an evening of fun at the Cotton Club tomor-
ROW mite from 1880 till $3.50 4. ID.
Montana farmer-stockman., 1948-12-01

Example: In 1913 the farmers per-
sonal dwelling was damaged by
flood. The home which ne had pur-
chased in 1888 for $4,000 was worth
$4,000 just before the flood and only
$1,000 thereafter. There was no in
surance. The deduction is $1,000, the
amount of the loss actually sustained,
which amount is not in xcess of the
adjusted basis of the property.
In decisions on business casualty
losses, the deductible amount has
been measured by reference to the
adjusted basis of the property with
out reference to the fair market
value Immediately before the cas-
ualty.
Example: In 1948 the farmers
barn was destroyed by flood. The
barn which was purchased in 1898
for $4,000 was worth $4,000 just
before the flood. The salvage value
was only $1,000. There was nc in
surance. The adjusted basis imme-
diately preceding the flood was $12,-
900. The deduction is $11, 200, the
difference between the adjusted
basis and the salvage value after
the casualty. The adjusted basis is
arrived at by deducting d~eprecia-
ton and reporting the deprecated
cost just before the flood.
In the Ease of w. M. Ferguson, pc
titioner, versus the commissioner of
internal revenue, the circuit court
Montana farmer-stockman., 1948-12-01
Flood Loss Is Deductible
Deductions for Farm Income Tax Reviewed
By THOMAS M. ROBINSON, Collector,
Internal Revenue Service, Helena

The law allows a deduction for the
net amount of actual property loss
resulting from war, accident, fire,
storm, shipwreck, or other casualty,
or from theft. Such a loss may be a
business loss or a non-business loss.
The intent of the law regarding de-
auctions for casualties generally, is
to allow for losses to property caused
by natural forces, such as fire,
storm, shipwreck, flood. lightning,
freezing, earthquakes, etc.
In general, the terms fire, storms,
s~hipwreck, or other casualties owe
losses arising through natural physi-
cal forces, suddenly, unexpectedly
and without design on the part of
the one suffering the loss.
The amount deductible as a per-
sonal casualty loss is the amount of
the loss actually sustained, but not
in excess of the adjusted basis of
the property. The amount of loss
is measured by the difference be-
tween the fair market value of the
property Immediately before the
casualty and the fair market value
Immediately thereafter, less any re-
covery through insurance or 9TH
erWise.
Calculating Deduction
The amount of the repair bill may
not be the true measure of loss, al
though it is frequently accepted by
the bureau.
Montana farmer-stockman., 1948-12-01
of appeals stated:

OF appeals stated:
Deductible loss was sustained in
1928 by reason of damage from flood
to petitioners land, insofar as the
loss was not compensated for by in
surance; the physical injury to the
land being held to result in a COM
plete loss or closed transaction, even
though no sale of the land was made.
The amount of loss allowable in
the case of land damaged or de-
stroyed is frequently difficult of de-
termination. Accordingly, in any case
where a farmer attempts to claim a
loss on account of the damage to
his land, he should communicate
with the collector of internal reve-
nue., giving all the facts and request
a specific ruling before the dedue-
ton is claimd.
The destruction by frost, storm,
flood OF fire of prospective crops
is a deductible loss in computing in
come, since it represents the loss of
anticipated profits which have never
been reported as income.
Montana farmer-stockman., 1948-12-01
Protective Service
Purifying Well Gag
Is Pure Swindle

NATURALLY, every farmer and
rancher does everything he can to
keep his well or other source of
drinking water pure.
But if an official looking gent
should come around some day and
offer to check and treat your we'll
for infantile paralysis germs, see
that the gentleman, not your well,
gets a treatment. He's a swindler.
The better business bureau of the
Montana Chamber of Commerce
has issued warnings that such a
Swindle has been worked in nearby
states and may work into Montana.
1t seems the method is to offer to
inspect a well for possible infection.
The inspection is made with an inn
pressive flourish of phony scientific
paralysis germs, which doctors have
not even isolated as yet, are in
variably found to be present.
The shakedown then comes when
the swindler says he can remove the
infection for a nominal fee-say,
$500. Obviously, the only thing that
will be removed will be the victims
500. Better remove the swindler.
WOOL-BUT NOT IN GOODS
It's supposed to be all wool and
a yard wide, but the only wool in
volved will be what the slickers try
to pull over the eyes of their in
tended victims.
Statesmen have been reported trav-
cling about the country offering yard
goods supposedly slipped in from
Canady duty free. They offer the
goods as a great bargain" value for
Atwood material. In most cases it
has been found that the goods had
never seen Canada, much less q
sheep, as they are all cotton.
SYMPATHY RACKET
More variations on the sympathy
racket for selling magazine subscrip
tons. This has appeared in Nortl
Dakota. The salesman tells a hare
luck story about being just out o
the hospital. Presumably he need
your subscription to pay hospita
bills and buy groceries for his wifi
and children. Strangely enough
some of the customers" hav
noticed a surprising vigor, even
healthy coat of tan on these hospits
graduates. If questions are asked
the statesmen usually forget thei
delicate condition enough to have I
rush on to another appointment.
Montana farmer-stockman., 1948-12-01

DeCted With some nII1U SpGIIS a WEI d q 1tW COU
waves. Weather changes. and storm disturbances
will be crossing this area frequently, resulting IN
considerable cloudy, disagreeable weather and nu-
merous days with light precipitation. Despite the
frequency of weather changes the moisture outlook
at this time is not too good in the farming regions.
Moisture is expected to occur often but mostly in
small quantities. With the indicated cold weather
at times, most of the precipitation that does occur
may come in the form of snow and provide some
protection for the soil and winter crops from ad-
verse weather. Our present weather patterns are
dominated by extremes, and we can expect some
fast moving cold waves and windy weather. Loose
Montana farmer-stockman., 1948-12-01

raised the question of possible
deduction of such loss on farm
income tax reports. AT the re-
quest of Montana Farmer-Stock-
man Thomas M. Robinson. col
lecfor. internal revenue service.
Helena. here reviews general
deductions allowable. explains
types of losses which are de-
ductible and how the amount
of deduction may be calculated.
A FARMER who operates a farm
for profit is entitled to deduct from
gross income as necessary expense,
all amounts actually expended in
the carrying on of the business of
farming.
The cost of ordinary tools of short
life or small cost, such as hand tools
including shovels, rakes, ETC., may
be deducted. The cost of feeding
and raising livestock may be treat
ed as an expense deduction inso-
far as such cost represents actual
outlay, but not including the value
of farm produce grown upon the
farm or the labor of the taxpayer.
The cost of farm machinery,
equipment and farm buildings rep
resents a capital investment, and
is not an allowable deduction as
an item of expense. Amounts ex-
pended in the development of
farms, orchards, and ranches prior
to the time when the production
state is reached may be regarded
as investment of capital. Amounts
expended in purchasing work,
breeding, OF dairy animals are re-
garded as investments of capital.
Car Costs
The purchase price of an auto
mobile, even when wholly used in
not deductible, but is regarded as an
investment of capital. The cost of
gasoline, repairs and upkeep of an
automobile, if used wholly in the
business of farming, is deductible as
an expense. If used partly for
business purposes and partly for
the pleasure and convenience of the
taxpayer or his family, such cost
may be apportioned according to the
extent of the use for purposes Oh
business and pleasure Or convent
4~ o.I O-lxT tho Nr0NnY~fIAa ~
such cost justly attributable t6
business purposes is deductible a.
a necessary expense.
If a farm is operated for recreation
or pleasure and not on a commercial
basis, and if the expenses incurred
in connection with the farm are il
excess of the receipts therefrom, tn
entire receipts from the sale of pro
duce may be ignored in rendering
return of income, and the expense
incurred, being regarded as persona
expenses, will not be allowable as
personal deduction.
The following are listed on For
1040-F as deductible items:
Labor hired.
Feeds purchased.
Seed and plants purchased.
Machine hire.
Supplies Purchased.
Repairs.
Breeding fees.
Fertilizers and lime.
Veterinary and medicine.
Montana farmer-stockman., 1948-12-01

Painting a metal roof adds years
to its life. The time to paint is when
dark spots begin to show up.
Montana farmer-stockman., 1948-12-01

snow, a strong wind and low temperatures can be a dangerous COM
bination, jusifying the utmost of precautions. The beginning and end
ing of this forecast period are the most favorable storm and moisture
periods for this region.
Weather Changes
December begins with a brief period favorable for a storm n
light to moderate precipitation, ending at the Dakota border about the
Sd. A cold wave is due at the continental divide about the I'd, from
the west, and will promptly overrun both states for a spell of cold
weather. Light snow may fall owe Wyoming about the 18th r 1h,
but the next moisture period is indicated for the 9th to 10th when light
snow is expected on the east side of the divide and probably heaviest
in northeast Montana.
Unsettled, warmer weather is indicated to set in about the 18th,
followed by a storm disturbance in the west portions of Montana and
Wyoming about the 18th and gradually overspread this region. This is
a favorable time for a snow storm and cold weather. The storm should
pass out of the east portions of Montana and Wyoming about the 18th,
but a cold wave is expected to continue beyond this forecast period.
Precipitation and temperatures: Near normal.
Montana farmer-stockman., 1948-12-01
15>Day Weather Outlook
Montana-W coming Forecast: Dec. l to IS
D., OSCAR T MOI
By OSCAR L. M~OLDENHAUER

WIDE variety of weather, extremes in temperatures and a moder-
~ ate amount of storm activity is the Montana-W Wyoming outlook
for this forecast period. An average of normal winter weather is ex-
Evening star., 1948-05-25
Lebanon and Our Citizens

For the time being at least, from the
standpoint of international law, 1t is neces-
sary to reserve judgment on Lebanons S
position regarding the forty-one United
States citizens taken off the American
ship Marine Carp at Beirut last Thursday.
The incident seems to fall within kind
of twilight zone of overlapping rights ana
wrongs, and until all the facts involved
are clarified in detail, the villain of the
piece, If any, will be hard to determine.
To begin with, the Lebanese were per-
fectly within their legal rights in board
ing the ship. There appears to be no
doubt about that Any American yes
sci in the port of another country is
subject to the authority of that country,
just as foreign vessels are subject to our
authority here. AS for the legality OF re-
moving and interning the fortyone United
States citizens. that is another matter,
but it seems sufficiently open to question
to enable Lebanon to present a case for
itself, weak or not
AS member of the Arab League,
Lebanon does not say that it is at war
with the State of Israel and that therefore,
as a belligerent. it is entitled under inter-
national law to intern the forty-one
Americans because of their apparent
intent to fight for Israel If the Lebanese
took that position, they would be on solder
ground, but at the same time they would
be recognizing country whose existence
they. deny. Accordingly to justify the
internment action without giving legal
status to Israel, they defend it as a
measure designed to serve the safety OF
their military forces engaged in dealing
with anarchy" in Palestine.
In other words, rejecting our American
demand that the forty-one be released
Lebanon holds that the security Of its own
army demands that they be kept from
Evening star., 1948-05-25

entering Palestine to fight for the Zionist
cause. We have statutes in our own
country under which we can institute
criminal proceedings against any ship
borne foreigners coming here en- route to
Mexico, for example, to engage in military
action. What Is in question, therefore, is
whether the Lebanese have exceeded
right which we claim for ourselves.
The issue thus involves an Interpretation
of international law which the average
layman is not equipped to make. Up to
now the State Department has done
nothing to clarity it, What needs to be
explained is the legal basis of our COM
plant to Lebanon. Without such an ex-
PLANTATION, the American people cannot
form a sound judgment OF who Is right
and who wrong.
Evening star., 1948-05-25
Confusion Worse Confounded

No matter WnaC nappcus W iioiiiS A~'
the muddle this year over District nnances
adds another argument IN favor OF
Joint Committee on the District OF Coium-
bia-which would handle local taxation
as well as appropriations.
This muddle results from 1naolllty Oh
the separate committees, concerned WIN
local government to agree. Ine disagree
ment catches the local taxpayer In tne
middle. 1t prevents orderly financing. ~
makes a crazy quilt of the local tax struc-
ture. relieving some citizens OF all direct
taxation, loading up others with more
than they should be called on to pay
The most recent chapter in confused
story is the conditional agreement Tor
sales tax reached between Representative
Rates of Massachusetts and Senators Cain
of washington and Dworshak OF 1daho.
Mr.. Bates heads a subcommittee OF the
House in charge of local tax legislation.
Senator Cain has the same position In the
Senate. Senator Dworshak is in charge
Of District appropriations.
Mr.. Bates has agreed with them that
local sales tax is necessary, this year or
next. 1t will be necessary this year II
Federal and municipal salary increases
are approved. 1t will be necessary next
wear in any event. The plan now Is to
wait and see what Congress does with the
salary increase bills. If they are approved,
an effort will be made to pass the sales tax,
which will be necessary to raise the money.
If they are not approved this year Mr.
Bates, who has nothing to do with the
appropriations but everything to do with
raising revenue, believes that Senator
Dworshak in the Senate and Representa-
tive Koran in the Housewife have every
thing to do with appropriations and moth
ing to~do with taxation-can cut ana
skimp and get by without sales tax. Mr..
Koran insists that this cannot be done.
Senator Dworshak is unable to know how
much to spend until he knows how much
xeyenue will be available for spending.
seaTIIis confusion III the closing days OF a
busy session is wholly unnecessary. 1t be-
came obvious last year, when the House
emasculated a tax program, that a sales
tax would be required this year. The
Budget Bureau permitted an unbalanced
local budget to 60 to Congress on the
assumption that sale tax would be passed
to overcome the 0eHClL. "A CdIe1ully uldWA
tax program should have been considered
bv Congress in January. Instead OF that
we were treated to the spectacle OF a row
between Mr. Bates, on the one hand, and
Mr. Koran on the other, with Mr. Bates
telling Mr. Koran to cut the budget and
Mr.. Horan telling Mr.. Bates to furnish
new taxes.
We cannot expect any satisfactory tax
program or any satisfactory budgeting
program in such circumstances. The rush
toward adjournment will prevent the sort
of consideration that wise municipal
financing should receive. Much OF this
confusion would be eliminated by Joint
Committee on the District OF Columbia,
spending in accordance with what can be
raised by sound taxation; borrowing to
spread heavy improvement costs over the
years. Bills for Joint Committee are
pending on both sides of the Capitol They
would offer some relief from system that
is not functioning.
Evening star., 1948-05-25
AVERAGE Conqressmun

John M. Willig, writing in the New York
Times, recently undertook factual ap-
praisal of the average Congressman which
should be-and certainly is-of interest to
the average Congressman's neighbor the
average Washingtonian. Data gathered
from replies to questionnaires and from
standard reference works like the Con-
gressional Directory, he found, may be
summed up in this manner: Fifty-two
years of age, feet inches tall, weighing
1874 pounds, married 244 years, having 81
children, living in a modest home, owning
rs suits and IL cars, eating simple lunches
and smoking % cigarettes day, having "a
of a college diploma and reading l8 books
a year-these, added together, make the
average Representative.
And the average Senator conforms to
the same pattern rather more than might
be expected He is smarter academically.
Eleven members of the smaller branch OF
Congress or ia per cent hold Phi Beta
Kappa keys for scholastic achievement,
while only II or 3.s per cent OF the larger
branch have been so honored. Both groups,
Mr.. Willig reports, are family men," The
average Senator has been married 80
years, the average Representative 2l5
years. No Senator Of the present Congress
has been divorced, only six Representatives
out of 435 are known to have been through
divorce courts About IS per cent Of the
total roster of both houses are home own
ers When Congress adjourns the average
Senator goes back to an $4,000 frame
house, the average Representative to one
assessed around $10,787 Only 20 per cent
of the Senators and 40 per cent of the
Representatives find it feasible to save any
money out of their salaries. Six Senators
are considered millionaires, no Representa-
tive rates that title.
The average Congressman dresses con-
servatively, preferring dark blue business
suits. Approximately 70 per cent of the
House and 60 per cent of the Senate take
occasional drinks; two-thirds of the House
and one-half of the Senate habitually use
tobacco. The average member of Con-
greSs sees an average of one movie in three
weeks Books read by Senators and Rep
resentatives recently include Gunther's
Inside U. S. A. Toynbee's "A Study of
History" and Byrnes' Speaking Frankly"
Fishing and golf are the favorite pastimes
In Congressional circles One out of five
members plays q musical instrument,
usually the piano. Far from taking life
easy" the average Congressman puts in an
average eleven-hour working day. The
cost of Congress to the people this year
will be s32 s,574-an average Of cents
| a month to the average citizen.
| Mr. Willig does not say so, but 1t seems