davidaulloa/AmericanStories huggingface dataset:
Evening star., 1953-04-01
Without Words

A poem Is not GltDGys set to words.
The rhythm fowinO out In metered
line,
A poem can be found In April skies,
The patterned loneliness of green de-
sign
A garden Dears. and trees that lift tan
spires
Against the sitrer OF the night can be
The essence of all beauty, and can hold
A deep enchGntment and ipitchery
TO touch heart NTH unrestrGtned de-
light,
A sonnet flung against the clouds OF
night.
Catherine Z. Berry
Evening star., 1953-04-01
POW Question

It seems to me the solution to the
POW question in Korea. would be
solved by the plan suggested in letter
by Harold j. Thompson.
AS these men do not want to return
to their own countries Cat least not
now and as most of them surrendered
voluntarily. why should they not be
treated as political refugees and as free
individuals?
Why could not the President issue a
directive that they be released as such,
and then there would be no problem?
Mrs. L. Won Wertaur.
Evening star., 1953-04-01

problems as leave, pay and promotion they are
more likely than not to produce unforeseen
troubles for officials who have to administer
them. Congress created standing committees
to give careful consideration to such problems
The advice Of these groups is valuable because
the members are generally familiar with their
respective fields and can help Congress to avoid
some Of the pitfalls that riders have encountered
in the past. Such authoritative advice should
be welcomed, not ignored.
Evening star., 1953-04-01
Mecurthyism

It surpasSes understanding how The
Star can with such consistency rant
against loyalty and security investiga-
tions, including the alleged practice Of
establishing guilt by association. In
fringement of constitutional rights.
Any truly American newspaper
should put the safety and continued
existence Of the Republic above every
thing else-just what the Constitution
is designed to do-and not seek to pro-
tect individuals who would destroy this
Republic.
AS you must know, people are judged
by what they do and the company they
keep, even in the courts Of the land;
and, If any individual has a clear
conscience and nothing to hide, he
need have no fear Of any investigation
Of his life and conduct, although GER
tain publicity y-seeking Congressman
may overstep the bounds Of good sense
in the course of Investigations.
Harry S. Barger.
Now Senator Mccarthy has rolled up
his sleeves and seized the bull Of Com
munist-written books by the horns. The
Senator said that some books written
by Communist suspects have been used
in libraries operated by this country
overseas, and that others were on such
library lists of books
To save the minds Of our defense
forces and Of other citizens from being
contaminated, investigating committees
Of Congress could compile q political
Codex Librorum Prohibitorum, search
all libraries. bookstores and publishing
houses, and burn the books written by
heresiarchs. Other governments in the
past have burned books to destroy
dangerous ideas. Only recently die
tators in Europe were doing it.
Investigators guarding our minds
should realize that purging teachers
and leaving unorthodox books in Ii
braries will not be enough to stamp out
political heresy. But be careful, boys,
that in trying to get rid Of rats you
don't burn down the barn.
George Frederick Miller.
80. \
Here is rather pleasant anecdote
that serves to illustrate the character
Evening star., 1953-04-01
Street Cor Undesirable

The Stars very interesting series.
"a Window on Red Square" carried an
observation which struck me as being
of more than ordinary interest to
Washingtonians. This told of the con-
slant blaring Of the official Soviet radio
during the playing Of championship
tennis matches. Frank Rounds jr., COM
mented:
Sometimes the radio was 20 loud
that you could not hear the scorekeep-
ers. and how the players could con-
centrate do not know"
Washington. too. has It's captive radio
audience-in its street cars and buses.
In our case, fortunately. 1t Is not the
Government which compels Us to listen
whether we want to or not, but certain
class Of advertisers which seems to have
no regard for the rights or feelings Of
the individual. But the principle Is
thoroughly bad. for II it Is all right for
radio commercials to be pounded into
our ears against our will, 1t Is but a
step to declare the Government has
the right to make US listen to its prop
aganda, Just as the Soviet government
harries its captive audience.
Stephens Rippey.
Evening star., 1953-04-01
Lesson for Toduy

Alden Potter, letter writing on the
subject Of socialistic teaching In public
schools, says: The infiltration Of COM
munisn (Socialisin) into Western poll
tics calling itself liberalism Is Ger
tainly not to be denied" He disagrees
with your correspondent who suggested
the need for q better understanding Of
the terms used"
Mr.. Potter has unwittingly shown
that, notwithstanding the dictionary
definitions, he does not understand the
distinction between communism, social
ism and liberalism and considers these
terms to be synonymous. In order that
such distinctions between the various
isms may be clearly brought home to
the man in the street they may Nthus
be realistically defined:
Socialism Oiberalism) you have two
cows; you give one to your neighbor.
Communisn-You have two cows and
give both to the government and the
government gives you some Of the milk.
Fascism-You keep both cows and
give the milk to the government and
the government sells part of it back to
you. ....-..-.
Nazism-The government shoots you
and takes the cows.
New Dealism-The government shoots
one COW, milks the other dry and pours
the milk down the sewer.
Americanism-You keep both cows
and give reasonable proportion Of the
milk to the government to insure your
undisturbed right of ownership.
To which of these economic systems
do YOU subscribe? M. G. Lyddane.
Evening star., 1953-04-01
End Of Treaty Oak

: So the magnificent and historic
Treaty Oak. which for more than three
centuries majestically crowned the
summit Of Temple Heights, has been
felled In the march Of mechanized
commercial progress"
Once more Il recall the words Of a
visiting Briton, which I find to be Bit
terly true. Asked for his impression Of
the United States, he replied:
1T seems to me that you people in
the States do not wait for an enemy
raid to destroy your cities. You destroy
everything beautiful and worth pre-
serving yourselves"
Theresa H. Russell.
Evening star., 1953-04-01
By THE aASKIN SERVICE

By THE HASKIN SERVICE.
Q. May q veteran use photostat
copy of his discharge in filing an ap-
plication for training under the Korean
CT bill? S. E. P.
A. The Veterans Administration rec
ommends that a veteran get a photo
stat or certified copy made OF both
sides of his discharge or separation
paper Department Of Defense Form
215) to attach to his application.
O. What became Of Wilbur Glenn
Voliva of Zion, H., who headed the
sect that taught the earth was dat?-
r. D. T.
A. Voliva died on October II, 1912.
aged 72, his power and money gone.
Zion was originally governed under
a great number Of strict blue laws,
but most Of them have now been dis
carded.
@. What occasioned the epidemic Of
Greek place names in the United States?
IS. D.
A. The fight Of Greeks for indepen-
dence from Turkey stirred tremen-
dous response in America in the early
part of the 10th century. The popular
ity of the cause found expression in
Greek place names such as Athens,
Sparta and Troy.
@. How is the shot for modern shot
guns made?-L. v.
A. Shot is still made in much the
same way as in Revolutionary times.
Molten lead pours through holes and
drops down shaft to give 1t time to
cool. A tank of water at the bottom
catches the pellets. A modern shot
gun shell has IA components and 1t
takes 212 operations to manufacture it.
@. To what extent has the forest
land Of the United States decreased in
area since man began cutting down
treeS?-H. H. r.
A. In the continental United States
the area of forest land has decreased
by about "a in 800 years. The original
forests are estimated to have covered
more than 800 million acres.
@. Can q person have mumps more
than once?-E. B. L.
A. Mumps is not believed to occur
more than once In an individual be-
cause the body develops immunity
against the virus that causes it.
Evening star., 1953-04-01
Letters to The Star

present system. They can handle the
situation.
Our federation, formerly the General
Welfare Federation Of America, has for
16 years been advocating national
old age pension.
Representative Thomas J. Lane, Dem
ocrat. Of Massachusetts,, recently intro
duced bin for our federation CHR.
l04l) calling for $10O per month to all
Americans 66 or over who have been
citizens 10 years. This bill Is getting
great support from labor organizations
and pension clubs throughout the coun-
try. It eliminates the means test and
the humiliation Of the case worker
system.
Canada has balanced her budget, re-
duced her taxes, and Canada grants
her senior citizens universal old age
pensions. We should follow her example.
Agnes G. Shankle,
Editor. The National Pension Guide.
Evening star., 1953-04-01
Questions and Answers

The Star readers can get the answer TO any
question Of fact by either y5itting The EvenWins II
Wash'r~4@-, q d. c.. and inclosing 3 cents re.
turn postage 9r By telephoninR Sterling 3-7363.
Evening star., 1953-04-01

Pen-nGnes may be used II letters carry
aDTtters' correct names and addresses.
All letters are subject to condensation.
Evening star., 1953-04-01

Here is o rather pleasant anecdote
that serves to illustrate the character
Kodiak mirror., 1953-12-19
Fry-Chase Wedding Last Night

Miss Ruthe Jeanne Chase. daughter of MT. and Mrs.
 John Chase, became the bride of Clarence Eugene Fry last
 evening in q candlelight cere
 mony at the Community Bap- ] tist Church,
 , George Wick read the we'd ding ceremony before a large
 group of friends of the couple, Given in marriage by her father, the bride wore a white ' satin brocade gown with long sleeves and altar length train. She wore a finger tip veil and carried a bouquets. of. white
 rosebuds. Mrs. Harold Leite. matron of honor wore 8 coral formal, and carried white carnations. Bridesmaids were the Misses .Caeol Tolbert. Nell Chase, Cherie Stover and Marlyss Munro, all in pastel gowns. They carried white carnations. Harold Leite was best man, and Gene Tenny, Harold Heg.
 lin, Doug Lohse and W. D. Amason were ushers.
 The church was decorated with two large baskets of
 white chrysanthemums. and
 the center aisle was ribboned of.
 Edward Sandstrom sang
 Because and I Love You Truly. and Miss Barbara Tegstrom
 sang In the Garden of To- morrow. Miss Estelle Marlin played traditional wedding music on the organ.
 Following the wedding. a
 reception was held for. seve-
 ral hundred, in the church
 basement.
Kodiak mirror., 1953-12-19
Shower Held For Last Nights Bride

Mrs. Milton Smith and Mrs. Bud Koch were hostesses last week at a shower honoring Miss Ruthe Chase, last even- ing's bride. The party was held at the home of Mrs. Ar mold Ewing.
 Also hostess at a recent shower was Miss Carol Tolbert.
Kodiak mirror., 1953-12-19
PowerFlite

FuIIy-AMtomdtic clutch, no lag or hesita- tion. no jolt or jerk.
Kodiak mirror., 1953-12-19

Power Steering

FuH- H-TSnae - takes more of the work out-leaves GlI the pleasure int
Kodiak mirror., 1953-12-19
Red Ram v-S

Full of Po,oer-the most efficient engine in any American car.
Montana farmer-stockman., 1953-10-15
Your Farm Ranch Manag cement Plan
Records Aid Management,
Income Tax Planning

You now have your two basic
books of receipts and disbursements
Their accuracy can be easily proven
because the difference between the
Montana farmer-stockman., 1953-10-15

receipts (all deposited) and disburse-
ments (all by check should balance
with the bank account.
The main objection to writing a
check for each disbursement comes
about when small items are pur-
chased and are not charged. 1t is
not necessary to write check for
each SIS item purchased, but cash
one check for an amount you antici-
pate spending and keep a copy of
each invoice of cash spent to back
up the check.
Labor Journal Although this
journal is not necessity you will
find it very valuable. 1t should have
a page for each person who works
for you showing days worked,
whether board and room was fur
nished, date paid, amount paid, and
check number.
Building and Equipment Ledger
This record is essential, and will
continue to be added to each year
as long as you are in the farm busi-
ness. A separate page will be main
tained for each building and each
item of equipment. This will show
date purch e d, from whom
acquired, cost, depreciation allowed
each year, when disposed of and
how. Some farmers have found ii
profitable to also list on each sheet
the repairs necessary to show opera
tional cost of each item of machinery
Other Records-The size of youI
operations will govern what other
records are necessary. Livestock
ranchers should have livestock
ledger showing each animal, if reg
istered, or classes of animals, how
acquired, when, if deprecated anc
how much, when sold and amount
or when died.
An insurance register showing in
surance in force will often show III
vacancies or excesses in an insur
ance program.
Production records showing yielt
of fields or animal production oftel
help in deciding on use of fertilizers
spray, special feeds and such prob
lens.
Income Tax Planning
Even though these records Wi
serve well for management pur
poses, they will prove to be invalu
able for income tax planning. To
| often the average farmer consider
accounting necessary evil as re
quired by law for income tax pun
poses. But whether you are cor
vinced or not that they have valu
DISBURSEMENTS
, No. Amount Labor Gas
Montana farmer-stockman., 1953-10-15

tions are made to adopt and follow
accepted accounting procedures, but
by years end the records probably
will consist of boxes full of invoices,
checks, deposits, and memorandums
for someone else to interpret. Yet
with most farmers their tax bill is
one of the largest items of expense.
In what other phase of farm opera
ton can you save minimum of 22.2
cents on each dollar of expense cor
rectly recorded? At the present time
this is where tax rates start for the
individual on each dollar of taxable
income.
Tax Savings
1t is not the purpose of this article
to give a comprehensive analysis of
federal income tax laws, but to
point out general ideas of tax savings
applicable to farmers and ranchers.
These will allow you to review your
position taxwise. The chief tax saw
ing possibilities for a farmer lie in
the proper selection of optional ways
in which taxable income may be
reported. Most of these options are
peculiar to farmers and are not gen.
orally available to other taxpayers
l. A farmer can adopt the cash Oh
oil Of
though he has large quantities Of
grain in storage or large herds. The
use of the cash method may result il
very substantial tax benefits such as
a. No tax need be paid on the
value of livestock or produce on
hand at the end of the year.
b. Income tax can be deferred
for a number of years by build
ing up herd or increasing your
inventories of grain. Note this
is especially advantageous to an
expanding or new farmer who
desires to sell only a small part
of his increases. Under the cash
the grain is sold or until animals
are sold.
C. In the case of an Individual
farmers death, no federal in
come tax will be paid on the
inventory or livestock on hand.
d. Current operating expenses
actually paid during the period
may be used to offset any in
come.
Accrual Method
The accrual method is more con
plicated and requires records to /
so maintained that proper classif
cation can be made as to grades ar
value of livestock and grain on har
at the end of the year. AS a gener
rule the cash basis is to be preferre
to the accrual method of reportin
2. A farmer who is using the a
Montana farmer-stockman., 1953-10-15

for control over farm operations,
their worth is well established at
income tax reporting time.
At such times numerous resolu-
Montana farmer-stockman., 1953-10-15

is a business. The reason for being
in business is to make profit Thus
farmers and ranchers are interested
in the use of accounting techniques
to increase the profit from operation
and the use of accounting records as
an aid to management.
Such records should be complete
enough to give the owner of farm
or ranch all the information he would
like to know about his operations.
Whenever operations reach point
where memory can no longer re-
tain all of the facts, these records
take over. They help perform the
functions of planning, and coordin-
ating, of control and production.
First requirement of record sys-
tenn is that it be simple. Unless this
simplicity is maintained, attending
to the details involved will be more
trouble than the control value is
worth.
Basic Records
Certain basic records should be
maintained under any condition.
These are as follows:
Journal of Receipts-In this col
umnar book should be recorded all
farm income and other receipts.
Since farming is usually of a cash
nature, show the date received, the
amount, and from. what source such
as the sale of wheat, or calves, or
gas refund, or note payable. The
receipt of this cash should then be
deposited in the bank intact. If this
procedure is conscientiously fol-
lowed, you will know at the end of
any period the total cash received,
from what source it came, and the
bank deposits will balance with this
subsidiary journal.
Journal of Disbursements-Th
record should contain at least Il
show what was spent. If you desire
simplicity as well as accuracy, there
is no substitute for the use of checks
to make all disbursements. Note
that this ties in with the idea o.
depositing all receipts. Disburse
ments should be recorded in thi:
journal by date, to whom made
check number, the amount of the
check and then the classifying of the
expenditure.
The typical expenditures consis
of: Labor, repairs to buildings ant
fences, equipment repair, gas, oil
grease, supplies, feed, seed, taxes
insurance, veterinary and medicine
power, personal items, notes an
interest paid, equipment purchased
and livestock purchases.
There are other items of expendi
lures and in each case the classi
fication used should be complet
enough to give at any time an exae
cost of that item. Thus, if colum
for each of these classes is SO heade
and the amount so posted, you wi
have simple and correct record an
proof of where all funds were spen
An illustration of this journal woul
be:
JOURNAL OF
Date To Whom Chez
Montana farmer-stockman., 1953-10-15
By
WARD F. JUNKERMIER, CPA

approval from the Internal Revenue
for change to cash basis. Such a
change can often give substantial
tax cut in the year of the switch.
3. Depreciation may be claimed on
breeding, draft and dairy animals.
If a taxpayer uses the cash method
of accounting he must claim his an
nual depreciation on livestock used
in his operations for breeding, draft
or dairy purposes. However, the ac-
crual basis rancher is given the op-
ton of treating his cattle, used for
these purposes, as part of in
ventory or as an asset subject to
depreciation.
Capital Gains
4. Tax advantages result on the
sale of livestock. After nine years
of argument, the Revenue Act of
1851 seemed to assure ranchers of
capital gains treatment for any cattle
sold II months after acquisition,
which have been held for draft,
breeding, or dairy purposes. This
long-term capital gains treatment re-
duces the profit subject to tax. Under
this 1851 amendment to qualify your
sales for capital gain treatment, you
need to prove:
a. That your cattle were held
for draft, breeding, or dairy pur-
poses. The basic problem here is
held for breeding purposes. 1t
appears that actual breeding is
not necessary but the purpose
for which held. Thus, keep ac-
curate and separate records, rel
ative to acquisition, breeding of
offspring, why was the animal
sold (sterihty, disease, accident,
non-conformity). These records
will distinguish the breeding
animals from cattle held for sale.
The cash basis taxpayer here again
receives a tax advantage on the sale
of such animals over the accrual
basis. in as much as the inventory
taxpayer will lose capital gain treat
ment TO the extent of the inventory
valuation.
5. Tax advantages result from hav-
ing your children work on the farm.
Children may be paid a reasonable
amount for their work on the farm.
If they earn less than 5000 per year,
you can still claim them as depend
ents, and also deduct their pay as
you do other farm labor. The child
does not pay any income tax on this
amount received.
Family Partnership
6. Tax advantage can result from
family partnership. The farmer
has some advantages that are in
herent in the very nature of his
operations in connection with family
partnerships. A family partnership
provides for splitting the income
among the various members of the
family who are partners. However
be sure bona fide partnership ex.
lists that will pass the tests of the
Bureau of Internal Revenue.
= The foregoing has illustrated some
e of the tax advantages that may re
= suit from doing business as a farmel
or rancher. These advantages do no
i arise because there is an intended
j bias in the code for this class of tax
d payers, but because of the inheren
:. differences in farm operation ant
= a commercial business.
Montana farmer-stockman., 1953-10-15
Here Are Answers to These
And Other Vital Questions:

What basic records do yoH need?
What adDantages disadvantages of cash methods
of accounting?
Wbat tax. adpauages of family partnerships?
What about employment of your children wtb respect
tax2
Evening star., 1953-07-05
Fe||er Wins 3-Hitter
But Cleveland Drops
Nightcap 10 Detroit
BY the Associated Press

CLEVELAND, July 4.-The
Indians split with last-place
Detroit today. winning the open
er. Al, on Bob Feller's three
hitter and losing the nightcap
to Dick Marlowe, 6-1. The split
dropped the Indians seven games
back of the Yankees.
The second-game triumph was
the first for the Tigers in eight
games here this season. 1t gave
them a 3-3 record for their
week long, home and home
series with Cleveland.
Al Rosen, Indians third base
man, barely missed tying a lea
que record for hitting home runs
in consecutive games. He had
five in the last five games going
into the opener, and in his last
time up in the seventh inning
of that contest, he clouted a
pair of fouls into the upper left
field deck. One was only a few
feet wide of the foul pole.
Ray Boone hammered a
homer off Feller in the seventh
inning of the fist game and Steve
Souchock poled two-run homer
off Art Houtteman in the eighth
of the nightcap.
A slim holiday crowd of 22.319
pushed the Tribes home attend
ance this year to just over the
half million mark.
Feller. winning his fourth
(See INDIANS. Page B-3.)