I. '
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t p !
I t
V
i
i
V
J
1
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y i
-l (Rfllll'l I M M ML of continuous residence loge.ner
0iibvu -.-"- null i i r r i i mr
mmtisrm IMA nr mraio.ouui
I 1
sniuiCKlf-TlON KA.XICM
perlr! at months, t Bull,
r Cerrlar, par moaia .,
in. amxuwI rr u r.clu.ivair
MtiUM to tha uh fur rapubllration ol
II aawa tftapatrhaa eradiled to It or
iot.otbarwlaa eradiiad ! ' '
4 ! tha local aawa publlahad hara
la. All rlghta ot republication ol spa
eitl aiparcha hareln a alao reaarvcn.
ii,l.rJ a. . na-ciaa uuillor My
tf laxa. t tha post otTIa at Hoaaburs,
Oraion!" Jdar tcJJIa'chJ. I ITT
. MORE CIENTIIFC MARVELS.
A couple of week a (to Mme. Tetrus
ilnl put ber Dim to an ordinary tele
phone tianainitler In New York ho
tel and Bang to tha crewa of aeveraJ
doxen American warships, tome of
them 800 ml lea diatant. The aonK wan
heard perfectly, and when It was fin
ished there came a chorus of applause
from all those scattered groups of
listeners. This achievement plainly
foreshadows the time not far distant
when sound may be carried without
wires anywhere in the United States,
and a speaker or musician may have
aha whole nation for an audienco. Im-
nifinH sinnltiK or playing or speaklnt:
to about 100,000,000 people all at once
About Ihe same time a plioloKrnpli
was transmitted by telerrapb from 8t.
Juls tn Vow Vork. It was a picture
of an Indian chief. The copy was bo
Rood that the likeness waa Instantly
lecognizable, and It was an excellent
newspaper cut without retouching;. It
came by wire, but undoubtedly pic
tures and drawlnioi will soon be Bent
by wireless to almost any distance.
A few days ao there was Riven In
V"w York Cllv a tnovlne picture linw
all In color, the natural tints of the
characters, objects and scenery belnR
reproduced by a new color-phnloe-raphv
method. How long will It be
until the present monotint process Is
a thine: of the past, and all photo
rranhs will show the natural hues In
their finest shadings?
Selenro has made vast progress In
the last century in turning natural
lawa to man's uses, and the progress
grows continually nioro rapid. There
Is a boy In California who has sn
electric motor seeming to provo his
clalts) that It derives its power direct
from the ether of space, producing
energy by tapping an Infinite source
of power. He may be bluffing, iw
many others have bluffed, but If he
has not discovered the secret, some
hodv will, sooner or later. Then, with
limitless energy at man's disposal,
what limit can there be to material
progress?
The city superintendent of schools
says that the children of Portland
know very little of the history of Ore
gon, either of the early dnyi or of Ihe
present time. It Is a comment which
superintendents nilnlit make In prnc
llcally every other city In Ihe eounlrv
The Oregon educator feels that thie
Is a distinct Ions to the children them
reives, and he Is therefore planning to
Introduce the tenching of Oregon his
tory In the Portlnnd schools next year.
He believes that the boys and rrlrlv
will become better clt liens of their
tale and consequently of the nnllnp
for such Instruction. He has np
pointed a committee to prepare a
bibliography of works on Orepon his
torv, so that teachers may have rendv
material for organizing their work
next year. History Is renlly one of
the Important school subejets. The
'act that It has too rnrelv been tnucht
"n n 'av to make It vital and Interest
Ing does not lessen Its value In a goort
education. It Is quite possible (tint
learning local history, which Is hound
In come home fslrlv close to the In
dividual pupil, would act as a stimu
lus tn lenrnins nallonnl end worli'
htslorv. HtNtnrv will b itsesful In
mikln heller cltlr.ens, however, only
"hen It Is taiipht not as a series of
dntes and their events, lint as the de
velopment of Ideas, their Influence
nnon peonies nnd their role aa the
causes of events. ,
vvniLe COOPERATION
The co-operation w hich we render is meeting
the re"uiremnts of our customers has proven
of value to them.
Let U9 be of service to yon.
Your Checking Account is invited.
TheRosebu&Nalional Bank
Rosc?bur,Ore.
till I!
decision will undoubtedly clear the
deck for final action wllh all legal
iiirrlonlilea rurmounled after a per
sistent fii:ht of several years. Thej
bonds then prol anly will lie onen-n
for sale to the hlghi-xt bidder on
Jinuary 18. )
Rate Hearing
Is Postponed
8AI.KM, Jan. 6 Tho final hear
ing on the application of tho I'aclllr
Telephone) and ToleBraph company
for an Increase In rates to Its patron
n Oregon will not be held until after
the Interstate Commerce Commis
sion'! bearing on the terminal situ
atlon In Portland, January 14, ac-
riling to a siatrment mails toiluy
by Fred A Hutchel, chairman of the
Oregon commission. Attorneys rop
resenting the city of Portland In the
elephone cape will be busy with the
terminal controversy until that case
hus been disposed of, It was explained
n connection with tho delay of the
hearing of the telephone case. For
nul notice of receipt of tho commla
ilou's protest In the terminal case
was received from the Intoralojc
ommisston this morning.
tl.l, KOll HTHOOI, W A It It A. NTS.
Notice Is hereby given that all
icbool warrants of School District
No. 4, Douglas County, Oregon, to
ind Including Number 4006, en
lorscd July 13, 1920, and prior
hereto, not paid fur want of funds,
.re this day called for payment by
he undersigned, and all Interest
.hereon ceases from the date hereof.
Dated Januury 6th, 1921.
It. C. AG EE.
lerk School District No. 4, Douglas
County, Oregon.
BRONCHITIS
f" . At bsdtima rub the throat and
chest thoroughly wtuv
wicks
V VAPORUB
0ml7 Million lanUMiYkt
Girl Forgets She
Murdered Man
DII.MItll NEWH NOTKH
On Christmas eve Herbert Hoover
told the Amerlnin neoele that throu"h
their generosity 1,000.000 of tha 3,
6(10.000 destitute children of eastern
and cenl nil K.urnpe were "safe until
the next harvest." This lenves ,
600.000 children still unnrovldi'd for
It has been suggested that them re
mains In the treasury of the ertHa
war fund i.SOO.OOrt of the money ,i.l
leciefl in this country for welfare
worg in tne tinned Ktalea and Kuro
...-i.. the war. and that this balance
niigiu be turned over to Mr, ItiMiver t
bo used for the starving little ones.
The nrranlxatlona which participated
in the drives to raise this monev win
determine whether It can and should
n need as sugircMed. It seems un
iiseiy mat the Idea will meet wllh
oprolilon from rny quarter. There
could be no contingency growlnr
more directly out nf tho war. and
such a disposal of this surplus fend
nrovin-n tor war activities seems tit-
ting, rnder Mr. Hoover's sh'e dirw
tlon there can he no doubt that the
money will be disbursed hnnestlv snd
erfleientlv. with a minimum etwne
and maximum of good to need
children.
Austin Oreen left Monday for I.os
Angeles where he will enter school.
Mr and Mrs. O. 8. Clayton return
d homo Saturday from Idaho nn l
report a very plensant trip.
The watch party given by the pa
rent teacher association proved
(itccess; I.iinrh was served cafeteria
dyle. candy was sold nnd tfi.OO
was rellied from the evening's fun.
Mlxa Norma Williams left on Sun
'tny'i train for Eugene where she Ik
attending arhnol.
Miss Florence Williams romnlned
hero with her grandparents ns sh
does not ctitor until tho next semester.
Edwin Weaver, county Comnilss
loner was a Klllard visitor Tnesdar
Mrs. W. J. Wright has tu-en nnlte
111. Dr. Shoemaker was called for her
Sunday nnd at the nrescnt wrlflnr
she Is some better.
Mr and Mrs. AUred Howard nnd
hlldren of Merlin, snenl thi Na
Year with Mis. J. M. nust.
Mrs. Lulu Walker, our hotel nrr.
urletress says she entertained quite
a few land buyers, but thev were -I
triKhtened away at the price that the
aim is selling for here.
ir. K. A 1!:; Mini. I ami r, . ,!..
Lawrence are In the mnuiilalna thp
week looking for some poor, st
coyote The sheepmen say there rr-
numiier or tnem and are suffering
a groal loss o' sh' ep from them.
air . ti. iu,. and Mile ditieh
ter Virginia, vlnlled hi. n...ih... i.
lto,el.urg Sunday She Is Improvlnr
lowiy from her recent Illness. X N
Irrigation District
Bonds Approved
MEDFOnP. Jan The dlrertnn
of the Medford Irrigation rtlafi t In
day received sweeping approval o
the recent 1 1. 260.000 bond Isnn
from Ihe most prominent firm of ih
bond attorneys on the coast, (lood
fellow) Klla, Moore and Orrlck. of
Ban Francisco. This firm held all the
proceedings of the district from It,
organisation to the recent bond lnr
were regular, and valid, and that
their approval la granted wlihonl m
further appeal to the atale anprrme
court.
I'nleaa such an ippeal la Inititcd
tpoi by the itat authorities, tola
' KANSAS CITY. Mo . Jnn 0 A
woman giving the name of Lillian
.Mrtllll, 2'J years old, todny called at
tolice headquarter sand told a glory
of killing a man Sunday nlKht, plac
ing the body under her bed, and for
getting about it until today when she
started to sweep the room.
Patrolmen visited the room In a
small hotel and found the unclothed
body of a man about 25 years old
The head was resting on two ptllowt
and the body was covered with r,
blanket.
in a written statement the woman
admitted killing the man. She said
she only knew him as "Frank" and
that he told her he was employed In
:i saloon They quarreled, she said,
ho struck her, whereupon she got a
revolver and Bhot him three times In
the head She said r.he had been in
a dazed condition for tho past two
days and that sho forgot the tragedy
entirely until today.
if
n
Our Dry ( leaning saves
you the cost of new
clothe -y,.t K( )011
pi aril, ally new garnienia.
Kionomire witbnut sac
rilicing looks- w U!l
Whn'i Your (leaner?
aajr TMll,'l,Vt ia
Try wr Way.
Ittooe aT7
Hir Aula Will Call.
imooMs spi:ci.l at CAitira.
We give you not the cheapest
broom that can be hung together,
but a good serviceable broom for less
money.
Light weight broom 69c
Carr's speelul good quality houso
broom, worth far more than
our prlco 9gc
These brooms mnde to order for us
and carry our name. Look for the
red signs. "Carr's," that'! where
you save.
o .
Express Schedule
Cancelled Today
Tho "Cannonball" express, n ade Its
last trip today, and tomorrow train
number 63 will hnndle express, it
wns announced Bt tba S. P. office
this morr.liig. The express train was
put on during the ChrSrtmas rush
snd handled nil of the excesj ex
press and mall at that time. The
train, which operated as tho second
section of number 13. reached this
v hetwwi, S;30 and 8:30, not bar
ing a regular rcliedule, and served
all stations along the line. It has
been a great benefit to business firms
and concerns of southern Oregon
and the people of this section regret
that Ihe railroad company finds it
'i-easury io discontinue this service.
New Ruling Protects
"Home Brew" Expert
SEATTLE. Wash.. Jnn R "w ,.
Iireaj," where held in a nrlvnle real.
denee without evidence of sale, may
...... niuiesreo oy federal officers
under an interpretation of the pro
hibition net reached bv Donald A
wemtnnld. federal npohii.ii- j i
or for Washlnelon
I'nlt..,! at......
district attorney, at ,.(',.
,"',"' '""'"y. Mr. Saunders announced
Mr. Saund.m said the Isw was not
-tear on the question of entering
.."toe in search ..r m..ni
ttlli an. i .,
ii.t llflllor ttink n
-...im.s. nui it ,i.Ti,,d that
affidavit la made that the It,
ri.-n-.irnetnied
runt may he Issued.
no
where
nor la
s arch war-
CITY NEWS 0
Flrea
deat.nv trvea nmt .
ood. Do cful with ir!T "
Or. Harry E. Morgin. dentist, t-lp.
"hone 4S3. OiTice 31S lVrkins Dldg.
n 1'1w,,,l,,'-nr" fr cent off on Kxlde
- si inn Koseburg Garage.
rite Ja.a noacn. Train, for cat,
ogua and prices for the Ou,n
nbatora. coal and oil burning brood
ra. Avoid dUappolntmont by pa
ng rnnr order now for futnr oe.
lttry. Raiembwr tba Queoa to tha
art uoaey oaa koy.
All Persons Whose Incomes
Are Over Specified Amount
Must File Report.
EXEMPTIONS ARE LISTED
Kveo If Income Is Not TaxaKo If the
Anvunt la itirr tluU Fixed by
the ;overnmeiil, A Iteturn
Must He I'aJd on flume.
Due, in the majority of cases, to
misunderstanding o f exemptions.
... ihnn 7 ooo persons were last
year assessed a nominal penalty oi
from $5 to J0 "or lauure io ino
inmm. lav return for 1919, although
their income for that year wai not
taxable.
The rovenuo act provides a per
sonal evemption of xi.ooo lor an
nlm;le Forons. f.00 for married
nersnns and heads of families, ana
an additional exemption of $200 for
exemption for each person aepenaent
upon tho taxpayer for chief support.
If such person is 18 years of age or
under or Is Incapable of self support,
they may be classed as dependents
Tho dollnquents last year were per
sons whose. Incomes exactly equalled
the amount of the allowable cxemp-
necessary to make a return, and oth
ers, whose income, becauso of do
pendents, was non-taxable, but who
nevertheless were required by law
to make a return. The liureau of In
ternal Revenue, therefore, this year
Is emphasising Ihe fact that the re
quirements to file a return are based
solely on a person s marital status
and the amount of his or her Income
for 1920. Single persons with Incom
es for 1920, net. of J1.000 or more
and married persona with net In
comes of $2,000 or more must file a
return) regardless of whether their
Incomes are non-taxable.
Returns of Married, Persons
The exemption of $2,000 allowed
married persons applies to the com
blned income of husband and wife,
to which must lie added the Income
of dependent minor children. A com
mon error is for both the husband
and wife to claim the exemption,
which is designed to cover essential
living expenses. This exemption may
bo claimed by either, or may be ap
portioned between them as they may
elect.
If the Income of either the husband
or wife for the year 1920 was more
than $5,000, each should file a sep
arate return. This is for the purpos?
of computing correctly the surtax on
Incomes In excess of $5,000, which
applies separately to the net income
of husband and wife and not only
the net Income.
The surtax rates, which apply only
to net Incomes In excess of $5, 0u
aro computed w.thout benefit to the
pernonnl exemptions. Many taxpay
ers make the mistake of computing
tax on the combined net income of
'he husband and wife to their own
disadvantage. -As an illustration, in
the case of a husband whoso net In
come was $7,000 and that of his wife
2,000, the total normal tax and the
surtax. If the Incomes were combined
would amount to $480, whereas if
Ihey were computed separately, the
amount would only be $350 In the
Brst Instance deducting the persona'
exemption of $2,000 from the com
bined Income of $9,000, the tax Is
on the remaining $7,000. At the rate
of four percent on tho first $4.00r
and 8 percent on incomes In exces
of that amount, the normal tax come;
to $100 Tho surtax whlc his com
puted without the benefit of the per
sonal exemptions, amounts to $S0
which Is 1 percent on tho amount of
Income between $5,000 and $6,000.
percent on the nmnunt between
$0,000 and $8,000. and 3 Percent on
the amount of Income between $8,
000 and $9,000.
If computed separately, the hus
band may deduct the nerso:ial ex
emptinn of $2,000 from his Income
of $7,000. and on the remainder pav
normal rax ot 1240. being 4 per
cent on the first $1,000 nnd g pe
cent on tne excess, ills surtax wil'
amount to $30, being 1 percent on
the amount of his Income between
$5,000 and $.000. and S nor cent
on tht amount of hs Income between
B.O00 and $7,000. The wife receive
no personal exemption and her en
ure income of $2,000 Is taxed at the
rate of 4 percent, being less than
$4,000 Thn husband's tax la 1270
and the wife's is $80.
f.xemplluns Not For All
Not every married nerson ! on.
titled Io the $2,000 exemntlnn n.
claim Is dependent whether man and
who are living together In the mean-
''J fVV
(MA
4aMI
f you
Jj can
holdfast
U youwpara
Fish Brand Slicker
meALtHi rvrrrrtmrnr
m
AJ. TOWER COMPANY
Boston
Masi aj.
in. nf tha revenue act. In the abaen
of continuous residence together,
whether a man or woman ii living
with wife or husband depend! upon
the character of the separation.
If occasionally and temporarily,
the wife la away on a vlilt, or the
huaband away on bualnesa, then the
loint home being Dialntalned. the
$2000 exemption applies. Unavoid
able absence of husband or wife at
a sanitarium on account of Illness
does not preclude a claim for
emotion If. however, the husband
voluntarily and continuously makes
his borne at ore place and the wife
at another, they are not living lo
ir el her 'within the meaning of the In
come tag laws, regardless of their
personal relations. In case of separ
ation by mutual agreement each
must make a return of Income of $1.
000 or more. The same rule applies
in the case of a legal separation or
divorce. A maid or wjdow not the
head of the family and without de
pendents Is entitled only to the $1,
000 exemption, the same B single
person
How To' Determine Mat us,
The status of the taxpayer on the
last day of tho taxable year deter
mines tho amount of his exemptions
If on December 31, he was married
and living with his wife, be may then
claim tbo $2,000 exemption, although
the marriage may have taken place
on December 30. If, on December 30
ho became a widower, he i! entit
led only to the $1,000 allowed a sin
gle person, unless he Is the head of
tho family.
o
SOCIAL DANCE AT WIXCIIKSTEll.
Dancing ptrty nt Winchester Fri
day nigh, Jan. 7. Ott'a orchestra
will furnish uiu.slc. . All cordially invited.
Sheet Metal WorkJ
OP AM, KINDS"
J.H.SINNIGEP.
110 OAK STRKKT PHONE 42H
L UMBER
Of all dimensions, at reasonable
rates while it lasts. block North
of West Side Store, 12C7 Umpqua
Avenue, rnono 335-K.
win
- n
Batteries
at a
New Price
Level r
Effective with the
publication of this an
nouncement, Willard
Batteries will be sold on
a new and materially
lower price level.
The same Willard
quality backed by the
same authorized Wil
lard Service.
Auto Electric Station
PAUL L NYCREN, Proprietor
nd rine Hta. Phono 138.
Willard!
Batteries
fit-
Out Catalog Is th
Honda rd refivcnc
lor Northwest griw
cr. Iistinft our xm
pietc lines of SecUi.
Trees and Plants,
Fertilizers, Poultry
and bc Supplies.
Sprsqo, and Spray
ers, Dairy Supplies
and
rvvralccS and
Planters Guide
tltviiiV tirforsBsrion aa to aeaaoa, sail i
rut your uma to worm, tor profit
You can t a (lord to tie up your land or spend
time and labor on any but the best stock. Order
Diamond Quality stock and be sure ot getting tht
finest strains and the right varieties for your
purpose. Get the Diamond "Quality Catalog fa,
your possession aa quickly as you can. It viU
pay youl Aak for Catalog No. jlO
U I laBaaaaaaaaaBaaaaBaBaBBBaaaBaaaBaaaBaBBl
I 1
- - I III
5
t
Installs Service Tank
John Spaugh has installed a gaso
line and oil service station at the cor
ner of Oak and Stephens streets ad
Joining the Spaugh 4k Hohl garage
and is now ready to serve the public.
i.rundel piano tunar Fhona nil
All fruit ana ornamental tn.
vines, - bushes, correctly pru,
buded. grafted. Write Louia H. V
gold, Rosehurg. j.
Feeders Attention!
We have a real bargain in Mill Run and Shelled
Corn (Eastern grown).
- -1.
In ton lots we pffer Mill Run at $39.00
And the Corn at ., $50.00
COME AND GET IT WHILE IT LASTS.
Peoples Supply Company
ROSEBURC, OREGON
Start New Year Right!
rCt;ET THE HABIT of doing your buying
Mjfi with us as thousands of other peo
pie are doing. You couldn't make a
better 1921 resolution. '
I. ABRAHAM
Dry Goods and Furnishings
Let's pock up and goto
CALIFORNIA
"Winter's Summer Garden"
Sooner or lntor everyone goes to California where the bright
warm sunshine groeta you; where the delightful climate, the
aweet scented flowers and the lure of the sea welcomes you to
this land of beauty and charm.
FOUR DAILY TRAINS
"THE SHASTA'
"OUhUOXlAV
"CALIFORNIA EXPRESS"
"SAN FRANC-ISOO EXPRESS-
PORTLAND TO SAN FRANCISCO
and
NEW TimorOH SLEEPING CAR SERVICE
SEATTLE, TACOMA AND PORTLAND
to
BAN FRANCISCO AND LOS ANGELES
Provide comfortable accomodations and excellent aerrlce.
Winter Excursion Tickets
are on sale to
SOITHKIIN CALIFORNIA
Your ropy of nor new booklet "California for -the
Tourist," w ill be mailed FHKK oa rrqaraC
Inquire or Local Ticket Agent for particular as to fares,
routes, sleeping car reservations and train service, or write
SOUTHERN PACIFIC LINES
JOHN it. SCOTT
General Passenger Agvnt
K ' Portland. Oregon.