davidaulloa/AmericanStories huggingface dataset:
Smyrna times., 1961-10-19
Advantages-PrOblems of Incorporating
Farm Listed by Management Specialist

of the major stockholders,
rather than being dissolved or
broken into small, inefficient
units.
/. Since ownership in a corpor-
alton is represented by shares
of stock, these shares can be
divided among family MEM
bers in any manner desired.
Stock may be sold, given
away, or inherited. Owner
ship may be transferred as a
child becomes of age, or at
the death of a shareholder
without subdividing the farm.
/. Generally, stockholders are
not personally liable for the
debts of the corporation. They
risk only their investment in
stock owned. Whereas, with
a single proprietorship or a
partnership, the owners are
liable for the debts of the
business.
!. Capital can be obtained
through the sale of stock,
bonds, or debentures. This
permits stockholders to invest
and participate in ownership
without sharing in the respon-
sibility of management. The
continuous operation of a cor
poration tends to make long
term loans more attractive to
lending agencies.
!. Stockholders who are en-
ployees or officers of the cor
poration are eligible for GER
Smyrna times., 1961-10-19

were seriously affected by black
bird damage and probably did
not reflect a true picture" he
said.
Farmers who visited the field
days at Georgetown and the
Cross Farm had an opportunity
to see these plots and watch
them being harvested. Such
problems as field losses. grain
drying and storing were also
discussed.
Smyrna times., 1961-10-19

Most farmers, until recently
looked at a corporation as a.
large business with vast hold
ingS and a board of directors.
Few farmers visualized their
farm as a possible corporation.
w. T. McAllister, extension
farm management specialist at
the University of Delaware re-
ports however this attitude is
now changing. While few farm
ers have actually made the
change over, several are explor-
ing the advantages and prob
lens of Incorporating their
farm business.
McAllister attributes this at
titude change to three things:
(D increased capital require
mentS of modern farming; ~
the need for more flexible ways
of transferring farm property
between generations; and (3) re-
cent changes in the federal in
come tax law, which provides
for certain small businesses to
file and pay their income tax as
individuals rather than paying
the corporate rate of tax.
McAllister believes there are
five advantages and four dis
advantages of organizing a farm
as corporation. The advant-
ages are:
|. A farm business corporation
provides way for a farm to
be continuously operated as a
unit, even at the death of one
Smyrna times., 1961-10-19

tain fringe benefits; such as
health and accident insurance,
workman's compensation, and
Social Security coverage.
Now, for the disadvantages of
Incorporating a farm:
/. If you incorporate, you must
keep more records on the
farm business than most farm
ers now keep. Once charter
ed under state law, a stock
book, minutes of meetings,
statement of assets and liabil-
tiles, and financial records
and accounts must be kept.
In addition, Franchise Tax
and Income Tax returns must
be filed for the corporation.
}. In a single proprietorship,
farm profits are taxed only
as income of the operator.
Corporate profits, which are
distributed as dividends, may
be subject both to Corporate
Income Taxes and to Individ-
ual Income Taxes. Further
more, at the lower income
levels the Corporate Tax rate
is higher than the personal
income tax rate. However, a
recent income tax law, which
allows certain small business
corporations to report the tax
as a partnership, has helped
overcome the corporate tax
disadvantage.
3. There are several small ex-
penditures required to start
a corporation. There are fees
and taxes for filing and re-
cording the Articles of Incor-
poration, fees for legal and
accounting advice, Federal
Stamp Tax on issuance OF
shares of stock, and State In.
itial Franchise Tax.
4. A farm owner-operator makes
his own decisions about what
how much, and how to pro-
duce. However, the activities
of a corporation are restrict
ed by law, The Articles ol
Incorporation, and Bylaws.
McAllister suggests that Z
farmer see his county agricul'
tural agent if he desires more
information on Incorporating
his farm.
Smyrna times., 1961-10-19

ell, University of Delaware ag-
ronomist, reported on the re-
suits of corn yield demonstra-
tions at the Georgetown Sub
station and on the Cross Farm.
Twenty-Five commercial hybrids
were grown under six levels of
fertilization for demonstration
purposes. These were not re-
search plots" Mitchell pointed
out, I'VE attempted to demon
strate the results of chance fer
tilizer applications and seed Sc
lection as opposed to a soil test
and the selection of a good hy-
brid properly suited to a par
ticular area. The results were
very re warding," he said.
yields ranged from a low of
81 bushels per acre to high
of l26 bushels"
Soil Test Proves Best
Mitchell reported that in the
Georgetown demonstration the
plot fertilized, according to soil
test, gave outstanding results.
Five of the plots received
from 0 to l,500 pounds of 1913
8. In the sixth plot, 500 pounds
of 6-l2-l8 was applied based on
soil test recommendations. Cost
of fertilization ran from no cost
to as high as $3.50 per acre.
The highest average yields
for all % hybrids was l08 bush
els on the plot fertilized ac'
cording to soil tests. Fertilizer
costs were only $l1.70 per acre
compared with $500 for the
1000 pound application of 10
8-8 which averaged l07 bushels
In all cases, a vetch cover croI
was plowed down as source oi
nitrogen, Mitchell said. "The re
suits of the Cross Farm plots
Smyrna times., 1961-10-19
State Farmers
Missing Biggest
Soybean Market

"Delmarva farmers are miss
ing the biggest market for their
soybeans, says Francis ]. Book,
assistant manager of the South
ern States Grain Marketing Co.
operative in Baltimore, Mary
land. Speaking at a Corn and
Soybean Field Day at the Will
liam Cross farm near Middle
town, Delaware, Book pointed
out these facts: Japan is the
biggest exporter of United Stat
es soybeans; they buy all of
these beans in the midwest.
The Japanese pay a premium
for Illinois beans because of
their exceptional quality, ac-
cording to Book. These beans
are used for human consump-
ton and must meet very rigid
standards, he said. I'VE miss
their market because Delmarva
beans don't measure up to these
standards. There are three pro-
duction problems that must be
overcome, he pointed out. These
are: (D purple mottle, a con-
dition which causes discolora-
ton; (2) uneven size and color
due to the many varieties that
are grown; and (3) foreign ma
terial in the beans which makes
them unsuitable for human con-
sumption. Once these produc-
ton problems are solved, Del
marva should be able to COM
pete for this market.
Corn Results Given
In other developments at the
Field Day. DR.. William H. Mitch
Evening star., 1961-02-12
SUNDAY y

1870 @ GEORGETOWN UNIV. FORUM.
Public Affairs. Atoms for Peace: 1916
1851" Guests The Rev. Francis Heyden,
S. j.; Dr. Charles SayIor, Charles HesIep.
q PIP THE PIPER
Fantasy wonderland in the clouds.
q YOUTH WANTS TO KNOW.
Public Affairs. Senator Kenneth Keating.
loo q TEEN TALK.
Discussion. "Teen-A9ers' Responsibilities
to Their Community" Guest: Frank D.
Reeves. special assistant to the President.
@ SUNDAY MOVIE.
IVA Hours Men Of Sherwood Forest"
1854. Don Taylor. Eileen Moore.
q DIRECTIONS 81.
Religion. Featurettes on Lincoln, Lent and
mans work attitudes will be the subjects.
q SUNDAY AFTERNOON MOVIE.
IVA Hours. "FathfuI in Ny Fashion"
1916 Donna Reed, Tom Drake.
1:30 q FRONTIERS OF FAITH.
Religion. "countdo~n." series Of
dramas on American conformity and
apathy. "circIe Of Decision"
% ISSUES AND ANSWERS.
Public Affairs. Food for Peace" Or.
George McGovern, director Of Food for
Peace Program.
200 q WORLD CONCERT ARTISTS.
Music "Emperor Waltz" Tales Of
Vienna Woods" Wine Women and Song"
0 SUNDAY MATINEE.
Movie Ia Hours "Shack Out on 1ol."
1855 roadside diner is being watched
by the FBI as spy center Terry Moore.
@ THE 25th HOUR
2:15 q UNITED STEEL WORKERS.
2:3o "a MOVIE FOUR MATINEE.
Movie lIz Hours 'Wintertine" 1912
Sonia Hene, Jack oakie
@ JUDGE ROY BEAN.
Western. Edgar Buchanan stars.
q SUN. SPORTS SPECTACULAR
Sports. 1Hz Hours. HghIights of the
Winter and Summer oympics
Evening star., 1961-02-12

800 8 CRUSADE IN THE PACIFIC.
Documentary "The War at Sea-"
$50 @ jim BOWIE.
Adventure Scott Forbes stars.
q ROUNDUP U. S. A.
Public Affairs. Newsmen report the major
news Developments Of the week on re-
sion by region basis Reporters are Quincy
Howe, Edward p. Morgan. Paul Harvey.
Bill Shaded and others.
400 q CHALLENGE.
Public Affairs Premiere Civil De-
fense" Guest: George R. Rodericks.
Russ Ward. host moderator.
@ METROPOLITAN MOVIE.
lHa Hours. "Young Mr. Lincoln" 1889.
The story Of Lncon's early years. Henry
Fonda. Alice Brady.
q CHAMPIONSHIP BRIDGE
Game George Foerstne and Harry HaT-
kavy vs. Olive Peterson and Alvin Landy
q YOUNG PEOPLES CONCERT.
Music. / Hour. Leonard Bernstein
ducts a concert devoted entirely to the
work of composer Aaron COPELAND. VIII
liam WafieId. baritone, soIoist.
4:3o O TEE-oFF TIME.
Sports. Golf tips by champion Dow Fin
sten~aId Golf pros will be interviewed
q PAUL WINcHELL SHOW
Variety. Featuring Milton DeLuee's
Orchestra.
500 q CELEBRITY GOLF.
Sports. Sam Snead matches strokes
with Mr. and Mrs. Johnny WeissmuIIer.
q MATTYS FUNDAY FUNNIES.
Cartoons Boy Scout Week salute. Baby
Huey joins the Scouts in Scout Fellow"
other stories.
q AMATEUR HOUR
Variety. Ted Mack, host.
$50 q CHET HUNTLEY REPORTING.
Public Affairs. News features.
q Mr.. DISTRICT ATTORNEY.
Police drama. David Brian stars.
"a ROCKY AND HIS FRIENDS.
Evening star., 1961-08-14
DAVID LAWRENCE

In Europe-What kind cf
man, really, is Nikita
Khruschchev? One day he
talks sense, and the next day
he talks nonsense. Is he the
type as Hitler-an irrespon-
sible dictator? Or does he
simply lack the sensible ad-
vice that any public relations
man of experience in world
affairs would give him and
thereby, perhaps. make him
a man of wider influence?
Why does he continually un-
derestimate the intelligence
of Western readers of news
papers and listeners to the
radio?
American and European
statesmen, in talking with
each other, have often ana
lyZed the impressions they
derive from personal CONVEX
sationS with the Soviet Pre-
mier. Ambassadors of diff
ferent nations have compared
notes. What does it all add
up to?
This writer has endeavored
on this trip to Europe to get
some explanation as to why
the Soviet Premier makes so
many contradictory state
ments, and what his true OBJ
jectives are. They are pre-
Sented here as a condensed
expression of the views of
many who have had first
hand contact with Mr..
Khrushchev.
Take first, for example, the
latest speeches and comments
by Mr.. KhruShchev. He said
the other day that, if a war
starts. Soviet Russia will
crush" its enemies and
hundreds of millions" will
die in a nuclear war. When
the Italian Premier and the
Greek Ambassador remarked
in a recent talk with the
Soviet Premier that he surely
would not order the deStruc-
ton of the historic Acropolis,
Mr.. Khrushchev said: "I will
not give orders to bomb the
Acropolis, but I will give
orders to bomb NATO bases
and they (the bombs will
spare neither olives nor the
AcropoliS. Bombs do not
choose
Then, in a quick turnabout,
The Premier added that he
is against war and that "all
mankind" will go Communist
without war. He repeatedly
predicts this as if he is con-
vinced of it, though there
are doubts expressed as to
Evening star., 1961-08-14
Conservatives Focus on FuIbriuht

later to accept a degree him
self from oxford of which
he is inordinately vain.
Nor is Fulbright a lib
eral whose views on most
questions are automatically
anathema to the conserva-
tives. When chairman of the
Banking and Currency Com
mittee, he generally had their
support.
Probably they are express
ing in part a feeling of
Illustration over the foreign
crisis atmosphere which keeps
the limelight on the Presi-
dent and almost forces sup
port of his military and dip
lomatic moves. These get all
the press and blunt the
spending charges of the
Right.
Some Republicans admit
they disagree with Kennedy's
military programs but feel
they must keep quiet unless
and until tensions ease.
The view is widely held
here also that the military
officers now under attack by
Fulbright and others for
mixing domestic politics with
their hostility to communism
are largely right-wingers.
They would, therefore, have
political connections accord
ingly.
Evening star., 1961-08-14

Affords activity is readily
understandable. He wants
Fulbright'S job. Legislative
reapportionment is still in a
legal and political tangle in
the State, but however it
comes out, Arkansas will lose
two House seats next year
with Afford virtually sure to
be among the outcaSts. Hence
his covetous eye on the Full
bright seat which is at stake
in 1862.
Why the rest feel impelled
to sssail the moderate Demo-
crat from Arkansas so harsh
ly is less clear. It can hardly
be his oratorical style, which
has been described as the ap-
proach of a slightly bored by
stander trying to calm a
parcel of agitated women.
1t is true that others have
been irked in the past by
Fulbright'S attitude of sweet
reaSonableness, notably for
mer President Truman. Tru-
man did not, however, cry
shocking: he simply dis
missed the Senator as an
over-educated, Oxford char
acter of doubtful antecedents
and, incidentally, went on
Evening star., 1961-08-14
WILLIAM S. WHITE
Behind Khrushchey's S ReckIessness

formants told this corre-
spondent in Berlin more
than two years ago that Ul-
BRIGHT, and not KhruShchev,
was the central moving force
in the inceSSant demands of
international communism for
recognition of the East Ger
man regime. They saw Khru-
shchev as far from happy at
the existing situation. But
they saw Ulbricht as unbear-
ably unhappy.
For, after all, it is he
and not Khrushchev person.
ally, who has so signally
failed to make East Germany
any real rival to the thriving
and increasingly powerful
West German free Republic.
Khrushchev at most has an
imperial position to worry
about. Ulbricht has also got
Ulbricht to worry about.
In this sense he has for
years been running to Papa
Khrushchev for help against
the bad boys from West
Germany. In this sense he
has undoubtedly been a
nuisance to Papa. 1t is not
impossible that Ulbricht is
part of that Berlin bone in
the throat" of which Khru-
Shchev has complained.
Evening star., 1961-08-14
Change of East German Commander
May Mean Ditchinq of UIbricht

sional Communist himself,
far outranked, in fact and in
the public'S eyes, the much
DINNER Yakubovski. He does
not outrank Marshal Konev,
in either sense.
1t must be emphasized that
this, like all other estimates
of Soviet intentions and
maneuvers from whatever
quarter, is strictly specula-
tive. Nevertheless, it is an
estimate from men whose
job it is to probe constantly
into the Soviet enigma. So
though it is a guess, it is at
any rate an educated guess.
This educated guess, from
Allied diplomatic intelligence
sources. is that Khrushchev
may well be slowly moving,
in the elaborately indirect
way so characteristic of the
Russians, to ease Ulbricht
out-actually if not formally.
Khrushchev's motive here
would be to get rid of a man
who is synonymous, to West
Berliners and to the Allies
in general, with an implaca-
bly, extremist line which
seeks nothing less than to
drive all Allied forces out of
West Berlin and eventually
out of all Germany.
A new so-called political
leader for East Germany
could then be plucked by
KhruShchev from somewhere
and presented as a man less
impossible for us to deal
with-a kind of moderate"
in KhruShchev's central
effort. This, of course, is to
force Western recognition of
the East German Communist
regime as a valid govern
ment.
The case for such a sup
position is far from weak.
High American military in
Evening star., 1961-08-14
DORIS FLEESON
Wrath at Foreign Relations Leader,
A Moderate, Found Hard to ExpIoin
The nreStioe nf Cor

The prestige Of Senator j.
w. Fulbright of Arkansas
was bound to soar in these
times because he is the su-
premely well qualified chair
man Of the Senate Foreign
Relations Committee. That
he should simultaneously
take rank as the principal
lightning rod for attracting
the wrath Of extreme con-
Servatives was not expected.
In both roles he has been
serving the President admir-
ably. The new long-term
foreign aid bill appears to be
near passage by the Senate
and all signs point to a mill
family conservative Republic
can campaign to win control
OF Congress next year.
Fulbright's widening circle
Of non-admirerS is headed by
Senator Goldwater, who is
taking rank as the present
Mister Republican of the
Senate minority. 1t includes
various Right-wing Demo-
Gratis, including Senator
Thurmond of South Carolina
and Representative Afford of
Little Rock.
Evening star., 1961-08-14
Khrushchev's Religious Error

physical God or an angel in
their orbits of earth quench
that search.
Man today is not seeking
an answer from religion
about shattering earth
quakes. death bringing
floods and tidal waves or
other stunning disasters. He
is seeking answers about
himself. He knows religion
must oppose social oppres-
sion. Mr.. Khrushchev, by re-
vealing his illiterate concept
of what religion is, should
provide a new impetus to be-
levers in all the world-in-
cluding the Soviet Union.
There are those, of course,
who still think of God as
somehow being a benign,
kindly. wealthy uncle who
always bring gifts to the
children and a check to the
family when he calls. Or,
they consider God a super
Santa Claus. DR.. Silverman
used one of w. H. Auden's
poetic satires to illustrate
this immature idea of pray
er:
"Oh, God, put away JUS
tice and truth for we can
not understand them and do
not want them. Eternity
would bore us dreadfully.
Leave Thy heavens and come
down to our earth . . Look
after Billy, amuse grand
father, escort Madam to the
opera, help Willy with his
homework, introduce Muriel
to a handsome naval officer.
Be interesting and weak like
us, and we will love you as
we love ourselves"
God, being a mystery,
created man, and it is not
surprising that man himself
is also a mystery. Man per-
Sists in his faith and his at
tempts to obtain intimations
Of Divinity because there is
something within him which
persists in the search.
Evening star., 1961-08-14
RALPH McGHL
Concept of Belief as Superstitious Fear
Seen Giving TheoIogions an Openinq

Theologians would do we'll
to pore over that part of Mr..
Khrushchev's draft of the
first new policy statement
for communism since Len
in's of 1919. He has some
thing to say to them.
Under Subhead F. of the
fifth section of this impor-
tant document, there is dis
cussed elimination of the
Survivals of Capitalism in
the Mind and Behavior Of
People"
Religion is one Of these
survivals of capitalism. The
people are called upon for
"comradely censure" of anti
social behavior by offering
the power of example in pub
lie and private life.
THE party uses ideologi-
cal media to educate people
in the spirit of scientific ma.
terialist world conception"
wrote Mr.. K ito overcome
religious prejudices without
insulting the sentiments of
believers. 1t is necessary to
explain patiently the I'M
tenability of religious beliefs,
which were engendered in
the past when people were
overawed by the elemental
forces and social oppression
and did not know the real
causes of natural and social
phenomena. This can be
done by making use of the
achievements of modern SCI
ence, which steadily solves
the mysteries of the universe
and extends mans power
over nature, leaving no room
for religious inventions about
This not merely reveals
that Mr.. K is aware that an
anti-religious purge would
not be popular. 1t also shows
us tn at Mr.. Khrushchev
Evening star., 1961-08-14
Khrushchev: Own Worst Enemy?

to study his personality. But
he nevertheless can be tough
and can stir up dangerous
situations in the world, so
that war is always possible,
though it is not considered
probable.
What does this all mean?
1t means that a dictator in
the 1950S and 1960s cannot
really make progress through
a nuclear war. but can still
bluff his way to success after
success. Infiltration and
slbversion have become pow
erful ways of establishing
colonialism of the Commu-
mist kind in Eastern Europe
and Asia. A Communist gov
ernment doesn't hesitate to
spend billions to infiltrate
other countries - on every
continent-and gain possess
sion of their governments by
getting inside their cabinets
and ministries, and then start
plotting against the West.
Nikita Khrushchev is a
Snowman, but he is primarily
an indefatigable propagan-
dist. He may not have
heard of it, but he practices
a theory once expressed by
the late Lord Northcliff, pub
Usher of the London Times.
who wrote many years ago:
"emember the power of per-
siStence."
This is the key to the
Khrushchev strategy. Other
premierS in Europe in past
history have used that same
strategy to obtain an agree
ment after long and diff
cult negotiations. The Com
munists are rarely in a hurry.
1t is becoming clearer every
day that Khrushchev wants
to prevent the two German
territories from being reuni-
fled. He fears that to allow
it might mean the collapse
of Communist Party strength
in the other satellite coun-
tries.
KhruShchev is an egotist
and a blusterer, but he is,
after all, a shrewd politician,
and he has his heart set on
keeping Germany divided and
on maintaining East Ger
many as a jumping-off place
for more Communist con-
quests in Europe. He is
boastful and lacki'- :, in an
understanding of persons who
believe in good manno S. but
fundamentally he is not fool
ish enough to destroy what
ever communism has thus
far achieved-which a nu-
clear war certainly would do.
(Copyright, 1e6D
Evening star., 1961-08-14
WILLIAM S. WHITE

The words of Nikita
Khrushchev continue to in
dicate a reckless readiness to
risk war over Berlin. There
are indications, however, that
he Is in fact preparing a way
to crawl back from the limb
on which the East German
Communist regime has put
him.
Certain Allied officials
here who maintain close con-
tact, for intelligence reasons,
with Soviet officials suspect
that one recent seemingly
small act of Khrushchev may
have more meaning than his
recent threatening public
speeches.
This is the dispatch of
Marshal Ivan s. Konev, one
of the most Savagely faithful
and savagely political" of
all Soviet military officers,
to take command of Russian
troops in East Germany.
Konev has been a glad tool
in purges Khrushchev has
conducted within the Soviet
Union. He is madly pro-
Khrushchev and, unlike
some of the Soviet's career
soldiers. also madly pro-
Communist, Russian blend.
Sending him to command in
East Germany, to replace
the far less known Col. Gen.
Ivan Yakubovski, would seem
on its face to be only a nor
NAL propaganda step in
tended to spotlight that the
Russians were sending in the
military first team. And no
doubt that is one of Khrush-
chev's reasons.
1t is also a fact, however,
that the hour Konev reached
East Germany marked the
hour that Walter Ulbricht, the
East German political leader,
began to be down graded.
Ulbricht, a very old profess
Evening star., 1961-08-14
POTOMAC FEVER
By FLETCHER KNEBEL

Khrushchev sounds bit hysterca You'd feel frustrated
too if claimed you running paradise and every
day 1000 of your angels flew off to live up with devil
Suggested security poster talk hang the
office of Gen. Lemnzer chairman of the Joint Chiefs
"Sh-sh. Senator Fulbrght is listening"
Welfare Secretary Ribcoff orders makers to rid
of "blowby" fumes There's much smog
cities, fellow can't find his way to hi-jack plane.
Mrs Kennedy will hold a the White House
lawn. Even in cultural matters, this Kennedy admnistra
ton believes in going to the grass
Ode to Kennedy and Senator Bill Fulbright, who would
muzze military officers politics. Jack and Bill they get
thrill from military speeches 1t amt right for Bill
Fubright should be the who breaches.