TKm-sdav. February 5, 1925.
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SNOW W1ELTE0
)i . NEARALIGEL
AMCKU (Special) Kveryone
in thin virlnlly 1 huny divining
their fields since the nnov has
incltvrt.
Hurry Ituhl returned homn
wi'i-k after bcvituI days epcnt In
J'urtlund. lit whh iiccomimnlfd
home hy liin brut her-.n-lmv, Mr.
Alurrt'll.
Mr. and Mih. I.ionard Hyi-rn
nre the proud parents f a Lml
- inuth'r iorn Jmmmy ;7.
John TravciHO took u load of
hoK to Island flty limt w-i U.
Thti K l Htfwart unit I'. It.
Mi-Milliin fmnlUe ure indi-r
ijmiriiiUine on uicount of wurlet
ffvi-r.
J. H. llryant, of the Allrel Hton
vent to town Saturdany for a sup
ply of Ki'occrlfS.
itouth MeKennon, of Ailed,
und liv mIhts and Hay Niirval
of I,u (irandt- wmt to Wallowa
reitiitly to Imy homes.
Number of Alieel boyd ath nd
f the dance at Huniimrvillu la.st
veek.
Mr. und Mih. J. W. ''use nnd
Mih. Ary Kisher w''v HtiiphiK In
lji (irande Halurday.
The 1'i-rlii linitlH iH were at All
rf I recently tloliitf Home t rudliiK.
UlmlyH and Knlhleen Klcwurl
went to KIkIii H'Ht Wei k on the
; hraneli triifn.
Mih. Itay Trainer relumed
home recenlly' from KIkIii, when
Ulie hiiH heen vlnllinif for n week
wlll lier mother, Mi'H. MyciH, who
,. accompanied her home.
Mi'H. Kloyd Mu it, who Iwih been
' vlHttlim hev pari-iitH, Mr. and Mih.
WlliuH WrlR.it, lit Alleel, returned
to l.a (Iraitde Mondiiy to Join her
jliiflhand, who him JhhI returned
from I leuver, Colorado,
The K. (I. I-. I'. Company were
doInK ttoiiio repair work at Alleel
Monday.
Horn: to Mr. nnd Mih 1o firln
er I'VhrJury a huhy Klrl.
Jon und A rch I n K co w e n we r
omonff the i.u tlnindo vlnltunt
InHt week.
' Mr. and Mrs. ' flirts Htncklnnd
rdtuned to their home at Cov,
Monday.
Mr. Htacklnnd Iuih heen tuning
faun cciihiih near Alleel for some
time.
. Harvey Huckman drove n
hunch of cuttlo homo Saturdny
from liuker.
Mr. nnd Mrs. Irvln M6na attend
pd the Imnquet Klt''A hy the Odd
" I'VIIowh Hulurduy evening.
SWEDISH BUREAU
HAS REPORTS OF
1924 BUSINESS
fiXOPKHOT-M, (AP Ilealth
' fill Hlahllity of Swedish economlt
CondltioiiH In nencrul, contnited
yith the hampering etfeci of th
t dlHprnpnrl Ion holwuen Imtuiit rial
wiikch and market conditlonH, are
the keynotes of the fourth official
riuarterly report of Hie Hoyul
'Jtfitird of Trade.
i The balnuetnff of accounts for
the fiHcal year t !)23-'i4 -Hhows a
hudKct BurpHm of ?1 1,041,0(10, the
principal ho mcch of this excess
-revenue he I ii k the Import duties
und the earnlUKH of various Htute
cnterprlKcu. such as the. ntate
Railways. Thn total foreign trade
Ih tnrreiininK rapidly, with the ex
ports g.'itnlnK faater thun the Im
ports. . Tho RwedlHh ore Industries had
a prosperous year, (IraenKeHherK.
the principal mlnliiK company,
flectarlni; n dividend of 10 pem nt
for 1'j:'4 uh iiKtdnKt f pircent the
previous year. I Mu Iiik I he yar
ended Heptemher K", 1DJ4, tills
company ex purled 4.:ir0,niMit Iuiim
of ore, an Increase of about 7Mi.
Oua tons over the piccei dtntf year.
The Iron and steel anil machine
Industries are depressed, owliiff t(
the fact that the prices obtainable
in the market sen reel v rover the
Pit. ojf D whMicJ I on . i A process of
fi ir uA ni'Htiift-nt 'Ih uuw Kolim
en, which It Is Imped, will resloi
a fair margin of pint it and In-
eouraKc enlerprlne.
Kweillsh lumber sales during
!IL'4, amo inled to iibiilit !Ml per
cent of the lotnl pi-oductlun. tty
the end Of Heceinber inure than
Jiiit.iMio stiindaudH had iiIho sold
for delivery In 19ift. which Is 4:1
percent more thnn the corpond
Inn fiKurn yenr earlier. Tin
total exports of Swedish wood
pulp during llic first nine months
cjf llCM reached 4 . IT N tohs. as
compared with C:i7.441 durlnK tie
rorrespondlnn period of l:'.':t. A
moo the buyers of Swedish
m oodpulp, ranked nc ordlntr
sums paid, the t'nltcd Ktates now
takt-s the lend.
There Is a very stionir resem
Mnncp lu twe. n a radio honk -up
rthipnnti .tiiit ti croownid pnhv
Special
Electric Light Globes
40, 50 and fid wntts
25c All Sizes
F. L. LILLY
Hudnn
I'hont MAln 81
tt Site ti.
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iff
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RlGRAMS
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4
21
Income Tax
Facts
TllllliK M1NCTKS and !(l ccoikIs, and llirse autdlrrn or
ruimim ii.iiii ui mii iiuinlKijii, .. v.. had assrmlilrd Hnd put
nil tun. it Mint rtvord.
Lift
i li (IK NATIONH trli'bralrd ll Hllli Bniliveraary IliU
lliunlli- Mka tht lulli'd Mlatt'l II ttartrd will. Is ineilibrm.
Nuw It linn Abuve, the kt"H liumr at Grnrva.
ti'tfrtlirr llii' Hiatlirrd :;irl uf
h m it.
tth'
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,f - s ) 1 i r
rf lit -t tt
1
., '.iy'i-.. fir- jap?' 3 ta
tT fer
KVHB THY ll'f Harry Kuliiir In h hniiKlnK y '
lo;i o( unr ul WaililiiKlmi'a tallrst InilldliiKi. u'"1 ),,s
iiosHHoia .Malios IiIimih flow lo thi" bruin, lie
Msfl V
No. Ifl.
Bad debts constitute a consid
erable Item In the returns of
many taxpayers und muy be
treated in one of two ways, eith
er hy deduction from Income In
respect of debts ascertained to
be worthless In whole or in part,
or by a ded ictlon from Income
of a reasonable undltlon to a re
serve for hud debts.
Tux payers for the taxable year
were ullowed to select eith
er jiietbod, tho line of wiiUh wusj
required for subseijiient yeurs and;
applies to returns under the rev
enue act of IS'M unless permls-;
sion to chunt'e Is obtuined from '
the commissioner of Internal rev-1
enue. A ' taxpayer fillnff for the'
year 1024 a first return of In
come may select either method,
subject to approval by the eom-
inissioner upon examination of the'
return. If the method selected
Ik approved, it must be followed
In ret irns for subsequent yeurs.
except as permission may be
Krunlcd by the commissioner to
chunKe. Permission to adopt the
reserve met hud is restricted to
laxpayern huvinfir a huw number
of aei'ounts where credit has been
extended to cover a considerable
period of time. It fs not frrutited
Tor the purpose of handling one
flpeelfjc debt.
What constitutes "a reasonable
ndillllun" to a reserve for bad
debts jnust be determined In lifrht
of the facts, and will vary as be
tween classes of business and with
conditions of business prosperity.
A tnxpnyer tislnjr tho reserve
method should show In Ids return
the volume of his oharpe subs
(or other business transactions)
for the year and the percentune
of the reserve to such amount,
the total amo-int qf notes and ac
counts receivable at tlpe begin
ning and eiose of the taxable
year, and the total amount of
debts ascertained to be wholly or
purtiully worthless and churned
uKulnst the reserve during the
taxable year.
Partial deductions are, allowed
with respect to specific debts only.
Before a taxpayer may charge off
and deduct a drt in part ho
must ascertain and be uble to
demonstrate, with u reasonable
degree of certainty, t he amount
Special
V-A-L-E-N-T-I-N-E
Candy!
Hearts
Five Kinds
14 lb..
10c
THE L & L
DRUG CO.
Depot & Adams .
thereof which la unconecuuir.
Amounts 8UlfUi-ntly recovered
on oci-ounl of a had debt, or an
account of purt of such lac
deht. prevlo-jsly charg-ed oft and
olloM-ed a deduction for In,
conio to purposes, must he In
oluded In groBB Incomo for th
year In which received. - ,
ELECTRIC
Curling IronsJ2.00 up
Flat Irons ...?4.00 up
Percolators $7.00 up
Toasters - 56.50 up
Waffle Irons.J10.bo up
Grills . $9.85 up
Hot Plates $4.65 up
Boudoir Lnmps..$2.00 up
Flash Lights ..50c up
Electric Ranges$10.00
Electric En?infiS ..$12.00
La Grande
Electric Co.
K.MHI.K.M OF TIIK IT. K. .t the American golden eagle! Its
tutor Is a rich brown, and Ms liend and neck are covered with
Ktrlui-ii-rrd fmihcrs. Iius eagie ouen anaius Hingspresa of
eiybt feet or uioje.
X M
t I' M
8 4 H
I 18
11 k"" A
1 1 v,;-
; 1 .... -
1 1 J
i ONsl.N I' (if Kr..ii.l op. t;i
kijto i liiMndt hy ruin, U
ne ef luiliii liise! Inmst-
for I Itr J-:"" Ibrt-'n Mimc.
I .lit ri-;' Ivor), une ef tbr lli sl
hi-D.-uli Hvint 4 liitni
Wh.U, Nr uik illy.
w4
i
nitx. " 1
h"f . ,v , 1 v..4 1;
fi V . t ' -'1 yV -N1 !
'4 Ik : v ill 1
r. . m .Syu
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'V.S",'. . 51 i 4 I ill
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SIOO Itewnni Is OffciHNl.
K LA M ATM KA U.S. Ore. The
county court announced a reward
of $M"(i for the arrest of Charles
Smit h, under indictment as the
fir til niun who participated in
the robbery of a gambling house
here last month, which resulted
in the dent h of Oscar Krlekson.
Wish there were some way to
m:ile old nutos popular with an
tifillr Inmli'lH.
Mt-K. & R.
LIQUID ALI50LENE
The physiolngically inert
oil, refined from genu
ine Russian oil. Quick
ly ends constipation.
Moon. Druj Co.
Everything for the
Sick Room
rnoE MAIN OS
IV YOIT wnnt n
f;OOI place to llidn
WK'IIP. nfrnhl wo.
CAX'T Biipply you
HIT W'K hnva on
AWKIIXY ffood .plnco,
l'OK A.YTIIIn you
.-SI AY WANT to put In
STORAtiK nnd It Is
SAFI-; AM) cnrcfully
WATCH F.I) and the price
IS LOW ao what more
COl'l.l) yoi; ASK?
La Grande
Warehouse &
Storage Co.
Jefferson and Hemlock Sts.
I'lione Blaln 7 1) a
, ERICKSON & DURLAXD
Servicing Batteries
We Specialize in ,
Battery Recharglnc, Repalrlnt and protoojrtnf the lenloa
your battery was Intended to give regardless of the ilia or
make. Our prices and aerrk'e must satisfy.
8-UOUR KEOHARfiB SERVICE CI IDE DUtrlhutar
FRED T. BURGESS
kfAIN 129 U08 Jcffersoa In,
" HOUSECLEANING
K A L S O M J N E
PAINTS AND OILS
V.ARNISH AND ENAMELS,
Oregon Hardware & Imp Co.
i - : .'1
I 1
ri ? -
ii in -v'w
Alt I HUM TIIK .MAKDKMNO IIOWDS I. t,U arlUt. IWt
Oliver 11. I.ntvrr. rlil-xo, and lie Is out In llrlljr Itiver, (.Uvlrr
N -Mil l arli, imIiiIIik Ml. .Merrill, mn In Hie bxkerouud.
.ft? I
WK. SPECIALIZE
ON
Generator
Starting
Ignition
All Electrical Repairs
To Your far
Guaranteed
Service
Full Line of
Service Parts
Battery Electric
Service
1.111 Wash. M-7.VJ
I
r
AN HONEST
MAN'S -WORD
More than three hundred years ago, Miguel de Cer
vantes said : "An honest man's word is as good as his
bond." Advertisers must be honest men, if they would
remain advertisers. Their announcements are signed.
They must tell the truth in their advertising. For their
own protection, as well as yours.
What would it profit a man to advertise "Pure- virgin
wool suits," only to have you discover they were shoddy?
You would soon separate the sheep from the cotton.
And you would never deal with that man again. And, .
further, you would tell all your acquaintances what a
skinflint he was.
As a matter of business, if not of personal principle,
an advertiser must tell the truth in his signed announce
ments. That's what makes the advertising columns of
this paper such reliable guides to honest merchandise.
The printed announcements are bonds between you and
the advertiser.
Read the advertisements. Read them regularly. To
be informed on the newest and best in everything. To
save hours of shopping. To make the family purse do a
bigger, better job. To get goods of known quality at tho
most attractive price.
You would not plan a motor trip without first con
sulting road-maps and guide-books. Is it logical to plan
a shopping trip without first consulting the advertise
ments? Read the advertisements. Then go to the stores
with your mind more than half made up.
A Signed Advertisement Is, in Effect, a Sealed Bond
Between You and the Advertiser
rH
kx3
'" " ' ' 1 1 " 11
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I'M