La Grande evening observer., January 30, 1919, Image 6

o
LA" fiRAKDE EVENING OBSERVER.
TTTTTTlfimY. JANUARY S. 'm9.
e 9
Co-operate With the JBoarcTof
Health ' .
Fumigate Your Home
f Koine member of your family lias been ill with
influenza, grippe, pneumonia or similar ailments
you should fumigate your Jiome. We have
Sulphur and For
f maldehyde Candles
and other preparations whieh arc highly rccom
inended by physicians.
We also have a complete line of Disinfectants
and Germicides which should he used now so as
to make your home sanitary for the indoor spa
son. We can recommend what is best for. any special
purpose and tell you how to use it.
I
E
you
in
EDPNOW
STATEMENT OF 1918 EARNINGS
AND EXPENSES ESSENTIAL
Collector Miller Explain What In I(c
quired of All Persons and
Urges Co-operation.
La Grande Pharmacy
Quick Delivery Phone Main 40
Lh Grande, Oregon ,
PORTLAND, "Feb. 1. The big in
come tax drive of 1019 is now under
way and every preparation is being
made to handle the largest collection
in the history of income tax. "I am
not waiting for the final passage of
the new revenue bill by congress,
'said Collector Milton A. Miller today,
i ''nor for the new regulations and
blank forms to be issued. To get this
big tax in and get it accurate and com
plete, ! urge that we all begin now.",
I ' The income tux obligations, impos"
by the old laws as well as the meas
iure now in congress, consist of two
distinct operations. One is to file re
turn or statement of all items of in
jcome and items of deductions nllow
jable by law and to do this within the
period named in the law. The other
is to -pay the tax if any is due.
"Neither of these obligations can
be met without a careful review of
income and expenditures for the tax
year," says Mr. Miller. "Thut is the
big job right now, and that is why I
say the income tax drive is already un
derway. Everywhere the pencil is
busy. The old year is done: all its!
fruits are gleaned; and every person '.Income
Y'S
PERFECT VENTILATION
TODAY
William Farnum
-In-
Rough and Ready
A Great Story of Alaska Six Reels and
A BIG V COMEDY
who fared well, or earned a good com
petence, must analyze his own case in
cold figures.
''When the new bill is enacted into
law, I will have the proper return
forms distributed throughout the dis
trict and everybody will be informed
of the date when the sworn statement
or return must be filed. It is my plan
to send my men out to central loca
tions, and to have them travel through
the district, aiding taxpayers in the
i preparation of the returns and to de
cldo doubtful points. We. will 'go
right to the people with the income
tax, and with the co-operation which
the public can give the government
men, the returns will be filed by every
body who comes under the law's pro
visions, the right taxes will be 'paid,
and the district will have done its full
patriotic duty toward the govern
ment's support.
"Meanwhile, let mo Ray again, there
is no need delaying the preparation
of figures. Anything that congress
docs now will not affect the amount of
a person's earnings for 1918
"Let us avoid the belated throwing
together of figures that may hit or
miss. Guesses cannot be accepted as!
the basis of taxation. It is clearly the
duty of every person to compile cor
rect figures and ascertain whether his
income for 1918 was sufficient to
make necessary a sworn statement.
'The year 1918 was a banner year
for" resale. ' Yo"m hit' Intte? imH 'inh-
tract the Inventory of goods on band
at tne year's end, and the losult Is
the cost of goods oold. ThU cott.
plus necessary expenses Incurred
solely through conduce of the busi
ness. Is to he deducted from the gross
sales, and tlfe result Is the net earn
ings of the business. -
"A professional man arrives at his
professional income by ascertaining
the total of fees for sovvl ;jj and de
ducting" therefrom all exponses con
nected directly and solely with his
practice. .
"A farmor must figure up all In
come derived from the sale or ex
change of products" during the year,
whether such produce was raised n
the farm or purchased and resold.
Ho Is allowed to doyluct from this
total his expenses of the year con
nected with the planting, cultivation,
harvesting and marketing of thn
crop, or the care, feeding and mar-
kntlng of livestock. He Is not allow
ed to deduct the amount expendod
in 1918 In purchasing stock for re
sale; but when such stock Is sold
its cost Is to be deducted from the
Bale price in ascertaining the gain to
he Included In his return of income.
Tho cost prleo oj stock bought prior
to J91T cannot lie deducted as In
the case Just cited, If such cost was
Included In the deduction made in
tho year of purchase.
'The farmer Is not required to in
clude in his Income tax computation
the valuo otfarm produce consumed
Dy n union ana ramlly. But In n-
es where he exchanged produce for
merchandise, groceries, etc., the mar
ket value of the articles received in
exchange must be Included.
"All other Items or income aris
ing during the year through person
al service, business cr trade, through
ubo of property or money, should be
added Into the gains for 1918.
fcvorybody wants to know what
is exempt from tax. Very
For Father and Soil
THE NEW SNAPPY SPRING STYLE SUITS FOR MEN ARE
ARRIVING NEW MODELS, NEW COLORS, FANCY, NOV-.
ELTY AND PLAIN THE LARGEST AND MOST COM
PLETE OF MEN'S SUITS IN YOUR CITY. SEE THESE
WONDERFUL VALUES. MAKE YOUR SELECTION EARLY
AT PEACE TIME PRICES
$12.50, $14.75, $16.50, $18.50, $19.90, $22.50, $24.75 to $34.50
---
few plums that fall to the average
man may be legally disregarded in
figuring up his 19U Income. Gifts
and bequests can be eliminated; also
proceeds of life insurance received by
the beneficiary of in Insured person.
A person who cashed in an endow
ment policy need report as incomo
only that portion which exceeds tho
total of the premiums he paid In all
years on that policy. Annuities are
not taxable, unless tho person receiv
ed In tho year payments which rep
resent, when added to all prior pay
ments on tho annuity, an amount
groitor than the original coat of tho
annuity. Dividends on unexpired
llfo liisuranco policies are not tax
able Income; but dividends' on paid
up policies must be considered in
como. Alimony -is not income to the
recipient, nor ls-St allowable deduc
tion on tho partiof the person who
pays. '' '
"From tho total of all Items of in
como, thore are certain deductions
allowablo by law! All Interest paid
on personul indebtedness and all tax
es paid durihg ttie year are deduct
ble. except federal Income and oxcesa
profits taxes. Inheritance taxes and
assessments for local improvements,
such as sidewalks, sewer, etc. Loss
es Incurred In business or trade are
allowablo, also losses arising from
fires, storms; shipwreck or other cas
uallty, or from theft, In cases where
A large and varied assortment of Boys' "Knicker" Suits in
Worsted, Cassimere, Blue Serge and Crepe Cloth, up-to-the-minute
in style, perfect workmanship All sizes 4 to 17 years
$2.98, $3.98, $4.98, $5.90, $9.90 to $12.50
WE BUY MEN'S AND BOYS' SUITS FOR 197 STORES WE HAVE
PURCHASING DEPARTMENTS IN ST. PAUL, ST. LOUIS AND NEW
YORK CITY. '
See our
Window
Values
See our
Window
Sugges
tiors
i. i . . -
for salaries and wages, and the high , , compensaioa ior
,. i, ,,, .., .. i ,., . by Insurance or otherwise. Lossos
..... . ,. .,,, ,,, u ncl,
THE LA GRANDE CHRISTIAN SCIENCE
SOCIETY
Announces a Free Lecture on "Christian Sci
ence" by
PAUL STARK SEELEY, of Portland, Ore.,
Member of the Board of Lectureship of ' the
Mother Church, the First Church of Christ, Sci-
entist, in Boston, Mass.
STAR THEATRE, LA GRANDE, ORE.
Sunday, February 2, 1919, 3 o'clock, P. M.
You and your friends are cordialy invited to be
present.
4
The goods that have made our business a success
and enabled us to guarantee them to. you are
Charter Oak Ranges, Patent Heaters, White
Sewing Machines, the Harmon Mattress., Sim
mons Beds, Kenny Rome Springs, Smith. Rugs.
i
the average Bmall tradesman and to
the farmer. The opinion in Washing
ton is that, a million citizens and resi
dents will make this year their first
incomo tax returns.
j "All signs indicate that the income
tax this year will reach nearly every
, working man and woman, anil ncany
every merchant shopkeeper and far
mer. Not all will have to pay the tax,
hut nearly all will be obliged to make
a sworn statement of the year's in
come. I am therefore advising every
I unmarried person who earned $1000 or
over during the year 1918, and every
! married person, who, together with
wife or husband, earned $20110, to
sharpen his pencil anil figure out how
Ihe stands, lie must ascertain accu
rately h:s gross income from all
sources. There's his salary or wages, I
including overtime pay and any bonus!
received as additional compensation.
A married person having children un
der 18 who are working, should in
clude the earnings of such children. ;
"If ho sold any properly at a pro
fit, the gain must he computed and
included id gross income. If ho
rented any property to other per
sons, the total rents received In the
year must be. asrcrtnlm d', and from
that figure a deduction may be taken
for .taxes paid on rontvd property,
the necessiiry minor repairs, fire in
surance, any Int'cruxi ho may have
paid on mortgage, aid a reasonable
allowance for annual wear and teai
of tho rented property.' Tlio-baL-
rrod outside of a person's regu
lar business are allowable to the ex
tent of gilns reported from similar
transactions within tho year. Dobts
duo to the taxpayer actually ascer
tained to bo worthless during tho
yoar arc deductible.
"Depreciation on proporty used in
a profession. In business-or In farm
ing is anothor item that may be
claimed as a deduction. The store
keeper may claim doprociatlon on
his fixtures and on his dolivery
horses and wagons, but not on his
stock held for silo. The profession
al man may claim similar deduction
oil his instruments; and, In the case
of a physician who maintains a team
or auto for making his calls on pa
tients, reasonable depreciation may
be claimed. The farmer may .claim
depreciation on his farm buildings,
asido from his personul residence, al
bo on his farm machinery, his work
horses and farm worn wagons. The
theory of depreciation, in connection
with the income tax, Is that wear and
tear caused by use In earning in
come is a real expense in the earn
ing of the Income. The rate is deter
mined by the number of years that
the property ordinarily would be use
ful and the cost of the property is
tho basis of the computation. If the
property suffering depreciation was
bought or acquired prior to March 1,
1913, the market value as of that
date issued, instead . of tho cost, la
figuring depreciation.
"Contributions or gifts actually
made In 1918 to organizations oper
ating exclusively for religious, char
itable, scientific or educational pur
poses, and to societies for the pre
vention of cruelty to children or an
imals, may bo deducted, to an
amount not exceeding 15 per cent of
the net income computed without the
benefit of this deduction.
"After tho total of all Income is
found, and the deduction nliowablo
by law has been computed as an off
set, the amount of Incomo la excess
of such deductions is the net income.
which forms the -basis of the assess
ment of tax.
"If every person in this district
will examine his awn 1918 Income
and his allowable deductions, in line
with date that I have given, ho will
know beyond doubt whether he must
file his return when the blanks ar
rive. And there is how he will du
tonnine IiIb liability to file a return.
If ho is single he must file if his net
Income waB $1000 or more, and this
requirement Is enforced whether or
not he is the head' of a family. If
he Is married, he must file his re
turn If his not income, including
thnt of his wlfo and minor children,
was $2000 or more.
"I want toentphas!zo tho co-oper-atlon
feature of the collection of the
Incomo tax this yoar. . The policy of
the Internal Revenue bureau is to
aid tax payers to meet tho require
ments of the law. We are going
right to the people, not to Bwlng
clubs or to mulct the -wage-earner
of his savings, but offering every
houlpful governmental function that
will assist people to do their duty."
BLOOMING PLANTS-AND CUT
FLOWEItS
lVo have a wide assortment of
plants in bloom. Carnations, all col
ors. Fusias are now blooming.
CHEKRYS, FLORISTS.
l-29-4t
The State Cafe for chill.
Adv.
Prices you can afford to pay for
your spring suit. New Novelty suits
$18.50 to $25.00.. Well known Royal
Tailors will make you the new military
suit for the nifty dresser. The Tog
gery. l-25-7t
HAIR WORK.
Ladies' modern hair worK done, new
switches made to order. Combings
made to order. 1427 Washington St.'
1-132-13
Hot water bottles, fountain syr
inges, rubber tubing, atomizers, all tho
best . that money will buy. See them
at l-30-3t
FAMILY DRUG STORE
1-A GRANDC,ORCQON,
Treasurers Tall for County Warrants
Notice: The undersigned county
treasurer has funds cn hand with
which to pay all warrants on tho
general or county fund endorsed by
the treasurer, not paid for want -of
funds up to and Including No, 4220
series of 1918. ;'
Interest on the above warrants
stops on January 10, 1919. ,
JOHN FRAWLEY,"
County Treasurer.
1-9-16-23-30-F-6.
j, m or the rented property. Tlio-bal
J; Jr urmture Exchange :L te-".'url,,0,u,u,,-,n trt'3S ,,t'0,,, fi
'Fill AND JKKKKU.SON PHONE BLACK 1211 . S ! "Interest on bank deposits, wliotli
B5t Prices for l'rd Furniture,- or Will Exchange for New. ! 'r withdrawn i added to his ban
!'"""-"---"----...........,. m'mmm 1 ' ' "'"'t'8' '"V"' bo illC.Ullcd III 1)11 Til
. """"""'"-"-"-----------"... "r"r"rZZIIi lulutlous of income. Bond Intere
f
CECIL COvSPRR
Public Accountant and Income !
. 9 l o JaxcAdvisbr i '
a (" f3 c ''
1 ih to announce (hat I will br In U irand February X.
0wind 0. for Uie nurpiiMv.f tuning up iuronir tsx work for fanf tv
clients there. Mid mil he pleased In meet anyone ho may be
interrslrd in making Income tx retitrns. o
HavMg been i the Internal revenue jrire doinir Income
tax orkCrluively, I have rxprrt'Sertire to olr.
U'ill k. ,i.u ..i
..... miiri, nrrr i iii or giaa to answer any
income tax queniious.
9
0
k
tviliuiren, inyst bo incuricd in all'p.ii-
MilutWia of incomo. Homl Intr'rcv
iTt'cetvotl dui'inK tluv,jonr nmt
'jbo iuclmli'tt, vMU intorost on mn
ti lr I pn I, county ors-st:.to homW. In
iwt on I'nlUM, Stnlfs b-iiula nor J
not bo inrlmUM by tho imllinrv
boiid holder v-hii imrrhnsoil mn.ill
anioiuttH. UulUnn of lnrirt anioniu1
of liberty bontlo,,: houovor. slumfd
ask Uiolr hankers to write to my of-.j
hire for tho ruto applying to t on
jbuih, IntrrVst. 14
' 'lhvi4!onlrt on stork shares an
jtnrotmn Ami ln8; be 'tml tided in O' '
flKufo although the tMOr dn
not Impose tTie norin! Uix oa dUir't
jbutlor madu by domestic eorpota
itloiis. j "A ftrson buying rnd sell'nj nirr
(rhanOc miiMt t'ntit h pWlts rf
'Ihe yoar on thtfollow Inn bais:
; First, Ofcscertnin tho t ross Ies or
!toMt Osh receipt" Then add to-
CA SH vs. CREDIT
A subject of interest to the thoughtful housewife reviewed
from the standpoint of our store thnt has been conducted upon a
strictly cash basis. The past year has witnessed an almost com
plete reversal of pnblic opiniun as regards buying for cash or on
.credit. It was formerly regarded that having "accounts ' at
certuin high-priced stores was a mark of distinction, sounded
better than paying cash and scented to give them a little higher
standing in the community. We are glad to stato that this false
idea ha almost vanished and today a ' book account" is rightly
known as a wasteful, improvident and highly unsatisfactory
method of doing busiTTess. The public has wakened to a realiza
tion' of the fact that the cash customer must make up for the
delinnucncies of the credit customer; must bear the burden of the
storekeeper's "bad' debts" and long-standing accounts. In other
words, the credit price is always the "long price" and where
credit is given the unnecessary expense is borne by all the cus
tomers. Another bad feature of credit buying is the nntural tendency
of t!w customer to purchase in excess of actual needs. 4t is so
easy to buy extravagnntly when no cash is needed at the time
of purchase. One hardly notices the "book. entry" until the in
evitable bill arrives, bringing conscrnnl'-onj possibly embarrass-
? ,u J'V," ''! w!n,d.l!"lt blws nobody good," and it may be
that the High tost of Living has brought about this reversal of
public opinion by influencing the public s mind in the direction of
thrift and economy. -We do not discuss this matter from a pure
ly academic viewpoint, but from a practical one. It is not a
theory, but a fact that is convincingly demonstrated day by dav
in the substantia accessions to the ranks of those wh ' deal at
Our Store.' This new Scientific Economy is. based upon sound
economic principles that deeply impress themselves upon
thoughtful people in nil circumstances of life, and hence we
constantly incrcas.ng patronage from every neighbor-
draw
hood.
It pays to nay .cash and there are few people who are able to
voluntarily waste their income ami. happily, fewer still who
would be willing to do so. We look forward with supreme con
fidence to an enormous increase in bur huiiness during this vear
because we know that Quality Merchandise. Low Prices and Sat
isfied Service based upon the sound principle of Cash Pavment
which is the sum total of our proposition is predestined to
healthy growth and rapid nroeV . We welcome ever? honsc
wife to investigate our satisfying. aviw scrv-ire-to open the
way to a plctisantcr irhd more prosperous time for you
YOU SAVE ON EVERY PURCHASE USE OUR EXCLUSIVE DELIVERY SERVICE . IS
PROVIDED FOR YOU AT COST PROMPT ATTENTION GIVEN ALLo0RDERS CALL IN
,011 PHONE MAIN 32 OA 82.
o United
States Food
Acbiinlttr-9
lion &lcanM
No. G50268.
H00VERIZED GROCERY-
IS (S) "
. SAM H.&!RIS.VROPRICTO &
Next I)ooir;to 111118 Departoieiit Store.
UnionStor,
Gpemfl a.m.
Closj 6 pa
Saturday op! nntil '
8:30 p.m.
I.
,
Kutlft' n tnven&i y nt the-jtin-
f i.nfiwe purchase
If?1
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