:sV'.
.,..,.1.
THtf OREGON SUNDAY JOURNAL,' PORTLAND, SUNDAY ' MORNING, NOVEMBER 16? 1913. ','
1110
HE
ME TAX FIGURES'
TABULATED BY
j COLLECTOR MILLER
1. , ' w , .
. From January t to March 1,
..1914, Given in. Which to
Make., Declarations,
. , ' - i 1 1
I ' Persons whose income exceeds the
. SS600 and $4000 exemption allowed by
law - under the incom tax need not
i worry unduly about being fined or sent
. to)aH If they don't make'their returns
to Collector Milton A. Miller within the
- next few day They will have from
'' January ! until March 1. 1914, to file
their formal declaration of. income and
Rafter that , may watt until June 30 be
lt lore payment is delinquent.
' Collector Miller is- besieged with
. Anxious persona who nave mixed them
" solves up on the incoma' tax law, be
tietlnr it a much more lnoorop renew
" eible bit of legislation than It really Is,
x And. co Mr. Miller ha made a tabula
; tion -of the incomes subject to the tax
'i and the percentage of tax that will be
- lm nosed.
, To begin with, any person residing
' In the United States, whether, a citizen
Z or not, and every cltlsen of the United
States whether residing at home or
! abroad, is liable to the tax If his in
come cojnea within the scope of ll
,j iw.
Kft Income Basis.
Net Income is taken a the basis of
the tax, although in submitting his re
i turn,, the taxpayer must enumerate the
- various items that make up -his gross
.'.Income and indicate the deduction of
the expenses of carrying on his bus!
. xtess .and other deductions enumerated
.below.
7 For the first year of. Its enforcement.
the Income tax applies only from March
1. 11S. to December SI. 1913.' In sub
sequent years the full 13 month period
will be taken as a basis for estimating
. the Income. Any time from January
; I to March I. the taxpayer may sub
, mit his statement on blanks provided
J for the purpose and on June 1 the
, commissioner of internal revenue wilt
mall to each person who has filed such
t a report a notice of the lax due. On
: receipt of this and not later than June
- 3ft, tb ; tax thus Indicated is to be
- paid to the collector of the district in
which the taxpayer resides.
'" Tenant Holds Back Fart.
... "Seme people have Imagined tlmt tlio
-'collection-at-t he-source' feature of the
income tax law will mean a great deal
of confusion. said Mr. Miller yester
day. "From my study of the law, Sow-
ever. It appears not at all a confusing
, proposition. If the occupant of a build
; tng pays $ 10,000 yearly rental, uuder
V ine income tax, ne wiinnoias i per cent
of this amount over the $3000 exemption
J from, his landlord and turns It over
to the collector, first making a report
' on the blanks furnished for his return.
, lie pays Ms landlord the balance of
his rent, If a railroad company pays
jOn of. Its officials 15000 a year, it
holds out 1 per cent of tie amount over
tSduuv ana turns ji over to tne collector,
rl'be same principle applies throughout,
"except where .the taxable person hlm-
self makes affidavit of the tax due and
pays it yoluntarily.
Here are -some cases In which the
"'tax wUX.not be, withheld at the sourer
; When ?a taxpayer's Income la derived
Iromi jtnore than one ' source, one of
: which of Itself exceeds the minimum
exemption; when incomes are not fixed
jand certain, as in the case of farmers,
agents who 'sell on commission, pro-
fssionai men whose Income Is made up
-of fees, authors. Inventors, merchants,
These persons are required to ma It a
7 their own returns to the collector under
oath. .
May Be Prorated.
' A question has arisen as to the pro
cedure when a husband and wife each
has an income of sufficient magnitude
to be taxed. A regulation of the oom-
tnissioner of internal revenue provides
. that only one may claim the 34000 ex-.-emption.
Which is to claim this exemp
tion is a matter for the couple to de
fcida or If they wish, the 34000 exemp
tion may be prorated between them in
accordance with the size of their ln
t come; t
For the year 1913, only five-sixths
of the full year's Income will be sub
ject to the tax; but in after years the
full amount The exemptions will be,
'accordingly, only five-sixths of the
-amounts stated, or, 32500 of the 33000
. FACTS ABOUT THE INCOME TAX
Xormal booms Tax, . .
One per cent on all incomes over $3000.
Additional Tax.
Onepcuijtent pn all net incomes over $20,000. ,
Two per cent on all net incomes over $50,000.
Three per "cent on all net Incomes over $75,000.
Four'per cent on all net incomes over $100,000.
Five per cent on all net incomes over $200,000.
Six per cent on all' net incomes over $500,000.
, Beporti jJue.
After January , 1914, and before March 1, persons subject to the Income
tax must file with the collector of internal revenue a report on blanks fur
nished, showing tlief gross income from all sources, expenses other than per
sonal and living expenses, and net income for period between March 1, 1913,
and December 31. 19U.
When Taxes Are Payable.
. On or before June l,'l9H, the commissioner of internal revenue shall mail
to each person who has filed such return a notice of the tax' due. This tax
must be paid before June 30, 1 ul 4.
Persons Exempt Ttom Tax.
President of the United States.
Judge's of the supreme and superior courts.'
Employes of the individual states, including public school teachers.
Labor, 'Agricultural or horticultural societies, fraternal societies, religious
and .charitable bodies and Corporations, boards of . trade and chambers of"
commerce. v -
All persons whose annual incomes are less than $3000 and married per
sons living with h u ti band or wife whose incomes are loss than $4000.
Penalty for Kot Piling; Beport, ,
Failure to file a complete and accurate report with the collector of Inter
nal revenue before March 1, 1914, is punishable by a fine of frpm $20' to $1000.
. Penalty for Piling False Beport.
Any person or corporation filing a false report of Income Is subject to a
fine not exceeding $2000 or imprisonment not exceeding one eflr,or betiij
Pextalty Sot Kot Paying Tajtr " " . ,
Persons not paying the Income tax Iby June 30, 1914. will be subject to a
fine of five ptr cent of the unpaid tax and one per cent per month Interest un.
til paid or collected.
Collection, of Tax at Source.
The income jax shall bo collected at the source of Income, to provide
against improper report Of.lncoineu by the taxable person or corporation For
example, any employer paying his employe more fhan $3000 a year shall, after
the $3000 has been paid, retain tho one per cent normal tax on the Biirplus and
make a return to the collector of internal revenue of such action. If the em
ploye is married, the $1000 exemption is made, but in either case the employs
must file with the employer an affidavit, on form provided, showing his right
to the $3000 or $4000 exemption., .This affidavit Is filed by the employer with
the collector In making his report.
In case of interest bearing bonds or mortgages, the bank or persons pay
ing the Interest shall deduct the normal tax of one per cent unless the person
entitled to the Interest files with the bank or persons pajrlng the interest an
affidavit claiming exemption. In such case the affidavit is retained and filed
with the collector of internal revenue
Blanks Furajshtd Tree.
The government is now having blanks printed for the use of persons sub- '
Ject to the tax, including all return and, affidavit forms, which will be dis
tributed free by the collector of Internal revenue of the districts.
Inspectors.
The government has provided $809,000 to hire 63 inspectors end eollee
tors whose duty It will bo to hunt out and compel all persons and corpora
tions subject to the tax to make reports and actually pay the tax These of
ficers are given ample authority to trace through every state and section of
the United States unhindered by technicalities, and see that everyone sub
Ject to the tax obeys the law.
LITTLE WORK AWAITS
UNSKILLED LABORERS
AT THE PRESENT TIME
,
Judge Stevenson Makes Per
sonal Tour to Find Out
Truth of Workers' Plaint,
Municipal Judge Stevenson yesterday
afternoon made a personal investiga
tion of common labor conditions, to
oDiain- mrormation that will help hira
better handle the Idle men dally
brought Into court. The Judge found
the market for common, labor at a low
ebb. However, he did not stoo his
search until an agent was found who
promised to handle what men the
Judge sent him.
Tho first employment bureau Judgt
Stevenson visited was on Second street.
There were fuly 60 men loggers, mill
men, railroad workers, and all kinds of
common laborers In the place waiting
for an opportunity The agent said the
men greatly outnumbered the Jobs.
At another place, tho Judge -found
the agent sending Out a few men to
railroad work, but his supply of Jobs
was limited to about 20 a day.
Work Reported Scarce.
Another agent said he sent 49 men
to the country Friday night, and had
an order for 40 more within five days.'
This agent reported work scarce. At
another large' agency.; the judge was
informed that 1000 men could be fur
nlshed within: SO minutes,"" but there is
no cat for them. This agent sent 10
jnen to work in. the... forenoon. ,. .
Another agent .blamed the north' end
saloons for the penniless condition: of
the great majority of idle men, These
men go out and work a few weeks,
come in here and spend it in the sa
loons," said the agent. "Go Into that
saloon there now, and, you'll find 600
men. They're all drinliing.
, "Where they get their money, I don't
know, but X do. know they will be
around here sooner or. later asking for
a Job dead broke and asking for some
thing to eat. All summer we were
begging men to "lake work out in the
country, Some said: 'Bring your job
here and I'll look at It.' Such men
wouldn't work. They're out there now,
dozens of them."
Bad Weather Causes Shutdown.
From agent to agent went he judge,
looking for a chance to supply men
that plead "no work." At practically
each place, the word wns given that
work has closed down on account of
bad wetfther and would not open until
January. Some agents said they would
give the Judge's jobless men first
chance, if there is any chance.
. Finally, one agent spoke with more
encouragement than the others, saying
that he" could furnish work for hII
that wanted to work; but the wages
were low. This railroad construction
work. There in no fee or caf fare.
Board can' be had by the workman for
75 cents a flay. This was the best the
court was able to do, so announced he
would gladly inform any unfortunate
man of the work, salary and Condi
tions, should any chance to get Into
police tolls.
It was the Judge's idea to; invite the1
labor agents to attend court an ' hour
each morning and offer the men.worli,
but on account of the scarcity of work,
this appears inadvisable.
; Question Is Important, , j
; At the conclusion of the personal
tour to the agencies and an inquiry -of
idle men, the judge stated that one of
tne most important questions beiore
the city for the next several weeks
will be the handling of the jobless
men. As the winter season advances)
work closes, which sends hordes of men
Into the city. These men have little or
no money. They must eat and sleep,
somewhere. .
"These men are not bad fellows,"
said "the Judge. "The vast majority are
willing to work. There is no work.
Their money is soon spent, chiefly In
the saloons. What is to be done? It
occurs to me this Question should be
settled by the proper persons before
there is hunger and want."
the delinquency of a l3rear-old ' girls
John Huber,. charged with soliciting for
Bessie Miller, a woman' or the under
world, and Eugene Mlllow and Marcus
Oumbert, charged with' contributing, to
the delinquency of a 17-year-oloT girl.;
Not true bllia were returned la the
cases of If. F. Mulklns, charged with,
obtaining automobile tires from "W. jEt
Chetwood on fraudulent orders; Jesse
Tate, charged with associating with
Ethel Whiteoraft, a woman of the un
derworld; I p. Wood, charged ' with'
larceny of a sewing machine, and Roy
Demerest. charged with larceny of
. . : . .j:
GRAND JURY RETURNS
SEVERAL INDICTMENTS
. Aretus Worthriigton and Frank
Thomas, crew of the street car which
killed Matthew Gevurtx September 9,
were exonerated from .blame by the
grand jury yesterday. Not true bills
on the charge of manslaughter were
returned.' Gevurts stepped behind one
car and Into tho approaching car on the
other track.
Indictments were returned against 3.
B. Walker and George Spence, charged
with larceny of trunks from a ware
house under the control of JI. W.
Hitton, recehver of the Western Trunk
& Leather Works; Robert- Burns,
charged with entering a forged check;
Lnuls Bougot, Andy Snell and Jeanette
Van Zlle, charged with contributing to
FORMER BANKER APPEARS
BEFORE THE GRAND JURY
Roseburg, Or., Nov. 15. The grand
jury is still investigating the affairs of
i. n. aneriuan, zormer KoseDurg Danicer,
who recently made voluntary assign
ment' with liabilities of $160,000. Sher
idan spent two hours yesterday ,and sev
eral hours today with that body. Sev
eral of his creditors have also been
testifying before the grand Jury.
There is no probability that the In
vestigation will be completed before the
middle of. next week.
FRANCE FEARS ANOTHER -
UtVASjAUNU rLOUU
Paris, Nov. 15. Tremendous rains
were falling' throughout France today,'
and the streams, including the Seine, on1
which Paris is situated, were rising so'
fast that a reoetltion was feared nf tb
great floods of 1910..
' Wages in Victoria, Australia, have
Increased almost 25 per cent In 20 years.
exemption and $3333.33 of the $1000 exemption.
In making returns on Income, the
taxable person must list the gross in
come, and. also aa accurate statement
of his expense actually paid in carry-
ng on the business, not including per
sonal living or family expenses; ail
Interest paid during the year on per
sonal Indebtedness; all national, state,
oounty or municipal taxes; losses act
ually sustained during the year througi
business reverses, fire, shipwreck or
other causes not-covered by insurance;
worthless debts; reasonable allowance
for deterioration of business plant;
amount received as dividends from con
cerns taxable upon their net Income and
the amount of Income, the tax on which
has been paid or withheld for payment
at the source of Income. .
6th., between the Sophs
HUERTA NEAR END
OF HIS RESOURCES
IS WILSON'S VIEW
i i i .
(Continued From Page One.)
YY
SEE THAT
IRVE
Stenographers
Eye strain makes inef
ficient stenographers.
J The right glasses make
stenographers efficient.
Q Efficient stenographers
enjoy the best positions at
the best pay.
JOur glasses will add
rather than detract from
your personal appearance.
1$ Our glasses will in
crease your efficiency to
do better work at better
p -'
J Get our glasses.
THOMPSON
OPTICAL INSTITUTE
. 2W-10T-U Corbett Building
Fifth and Morrison
4 (A
1
clals of this government, but tha
friends of Huerta, who, working with
the American representatives, are try
ing to Induce Huerta to yield to the
demands of the united states.
It is the belief of officials of the
state department that the recent suc
cess of the revolutionists In Mexico
Will have a powerful effect on Huerta
nd his supporters ana may hasten
Huerta's resignation.
Pall of Juares a Blow,
The capture today by tlje- Constitu
tlonalists of Juarez is the most disas
trous blow yet given the Huerta gov
ernment. Juarea Is the most Import
ant town along the Texas border and
continued control of -Jt may lead to
the recognition of Carranza as a bel
ligerent, whTqh" would entitle him to t
free supply of arms without an of
ficial raising of embargo against the
shipment of arms and ammunition iiito-f
Mexico.
From"tfuarer the- trniHtttnttonaMst,
backed by a oasa of supplies, can strikj
Into the interior of the important Met
lean northern states. It Is understood
that their next objective point Is Chi
huahua, where there is a small federil
rorce.
snouia uenerai tarranza he success
ful in these movements, he will have
taken a larger territory than had Mi
dero when the latter ousted President
Dlar and elected himself fo the presV
aency or Mexico, uenerai Carranxa,
having refused mediation. whictt"tri-
ciuaea nis personal elimination, is bj
lieved to be ambitious to be president
OI Mexico as successor to Huerta.
Sost of Xdfe was Xdght.'
General Bliss, in charge of the Amer
ican forces along the Texas border
wired the war department that the cap
ture of Juarei was effected with little
loss of life on either side. A fW shots
reached ,E1 Paso, Just across the in
ternational bridge from Juarez. Tto-
fugees are being permitted to seek safe
ty in El Paso, the combatants being
disarmed as they cross the bridge.
consul D.dwaras at Juarez reported
to iie state department mat two Ameri
cans in Juarei are Aild to have been
killed during the fight between the fed
erals and Constitutionalists. The con
sul said he had ascertained that a chauf
feur was killed but that his death was
purely accidental. Mr. Edwards esti
mates the actual loss of life to Mexi
cans participating In the engagement at
from 30 to 40.
WILL DEDICATE CLARKE
MEMORIAL CHAPEL
I Special to Tbe Journal.)
Vancouver. Wash., Nov. 15. In, honor
of the memory-of Lottie Klrkland
Clarke, matron of. the State School for
the Deaf, and wife of Thomas P. Clarke,
superintendent of the school, a chapel
has been fitted up by Mr. Clarke In Bt.
Luke's Episcopal church and will be
dedicated at the 8 o'clock service Sun
day morning. Tho chapel has been ar
tistically furnished and will be used for
the earty morning communion service.
PLAN FOOTBALL GAME
AT WILLAMETTE "U"
mm . -
Willamette University, Salem, Or.,
Nov. 16. The two lower classes of
th. University will have their football
grievances settled , by a committee of
upper classmen. .Paul Homan, Eric. Bolt
and Beth Axley win represent the upper
classmen in settling "tlfe terms of the
football game to he played Saturday af
ternoon, Dec.
and Frtshies.
At a student body meeting Friday
morning the freshmen ohali
tfophomore class to a game of call, the
.-w. . w0n uio winning team
through the business section of the city
on wheelbarrows furnished by the loos
ing side.
The sophomore president refused the
challenge Immediately after Its nnhli.
cation with charges 0f unsportsmanlike
conduct on the part of the freshmen.
The upper classes took a hand in the
dispute 'and a committee was annolnted
bv Krrol rcnirav . I
" f.CO.UCIIb Ilia BIU-
dent body, to arrange for, the fray.
The upper classes will meet on the
griairon later In December. There are j
. turning out eacn evening Tor class
football practice. .
tea5I!i!ther"gSs
DECISION FROM COURT
New Tork, Nov. 18. Justice Seabury,
of the supreme court upheld women,-
even public school teachers, in
their right to bring children into tho
world. ,
He issued a writ of mandamus com
pelling the New York board of education
to restore Mrs. Bridaet Pelxottn h
position In the schools. The board had
dismissed her, ostensibly for violation
of a rule concerning leaves of absence,
but really because she had had a baby
witaout notifying the board.
last year there were 1,852,241 work
ers employed in factories- in Great Brit
ain. 890,834 of whom were engaged in
t.ie textile trades!
More Cash
Last Week
TfianEver
Buying of Pianos and Player Pianos
tor tasn Beyond Expectation.
Portland Piano Sensation A Sensa-
uon in more man One Way
Now in Cash Sales.
4k
Large Increase in Sales Continues
rrom weeK to Week, in Pianos
and Player Pianos.
Exquisite styles delightfully sweet'
tone very mkv rnH.. e"
fntf'."" ,0uallty that will charm yS
intdbuylng one of these splendid pianos
Jru can well afford to raise the cash
from banker, friend or parent. If ySu
-tre,iT,0t yUrfl:lf PPed to pay cash
fnVJV" tlm'; '"M"" Purpose of secur-
$140 to8e$385 P,an8 81 8aVin of
YOU will oertalnlv i.
buy for instance, "at $195 h or'llT
cah and $6.00 monthly with simnle
banking Interest now, than to pay 350
There has not hAn a hoi i ..'
selling day since this Bemoval Sale be
gan. The first buyers who
m , iur Auia reallze1 "'At the braves
MUb O CO. WSK nffarlr,. Tl ... ,
Player Pianos away below what they
were ever sohl for .'. .e7
chasers along with the many who came
'. have carried the good news Ho
their friends and neighbors even faster
and more convincingly than our da ly
newspapers. Everv ,la inu. ""i
and increased numbers buying for cash
"1 , rn,a' me socur ng their
choice by pay ng as little as $ I down
when contracting, etc.
The carloads of brand new pianos and
p ayer pianos are arriving for the new
ht0re?i "MS1 Fc!',,rth "treet- bt must
street oldjiiattri 1 i Fourth
Buying Pianos or Piav.r di...
an Investment for cash or on timeif
count this buying on monthly install
nients depositing $6 or $10 monthly
the most truly conservative investment
If you buy dur ne tlm nf
mova Hale Prioja. New $860 Pianos
o,1.9unew. 1660 P"ayer Pianos for
$395 -these pianos, therefore, cannot
i. . iw in vaiue, pui remain
fixed and secure at nor unrfar ..
all conditions. 7'he more nearly an In
vestment approaches perfect stability
in value, tho moro completely It Is fre
from any tracn of nniii.ii.-. .
You nnrS!ld,lv SM tha w"8n buying i
new 13K0 P anna at tlOCutn r..'!.i" !
Pianos at $a9Byou can sell them after
yeI!!Pr wer ft" used, pianos $195
or $305. when thev nnl nv ka
$050 for new onos, and. therefore, you-i
i"" '" nematD a---par and
vou can therefore buy your, Piano or
Player Piano during time of the Graves
IMumIo Co. Removal- Sale,: making the i
' purchaset-lnvestmenfttvith multiple safe-1
guards stability In aua. (Adv.)
People Wteo Tiraidle at Edwairis
Get -Elegaunt Maimer Sets FREE
9
O
We can afford to give Dinner Sets with orders of merchandise because we run our store n a very low expense
rate. Here everybody works, the proprietors included. The rent, advertising, lights, etc., cost, us not one third
of what the average store .pays. We can and do sell home outfits cheaper than other stores. We have been so suc
cessful that we' have decided to share our profits with our customers under the terms of the offers printed below.
Are These
Dinner Sets
Any Good?
Are we giving away cheap
good-for-nothing dinner sets ,
or are they such as you would
like to have on your table?
A glance at our window
will answer that question, but
for those who are liable to
pass this offer without notice,
thinking the goods are com
mon or inferior, we will say
this: . ,
We are giving these sets
for the purpose of making
friends, and opening new ac
counts, and having ordinary
common sense we know that
poor goods will make us no
friends and only injure our
reputation.
GRAND OFFER NO. 1 This 100-piece Dinner Set will be given to you FREE, with every purchase of $150 worth or over
of Furniture or Household Goods whether you buy then! on credit or for cash.
GRAND OFFER NO. 2 A 50-piece
Dinner Set will be given FREE with
every purchase amounting to $75, and
the goods may be bought on credit or
for cash. -
GRAND OFFER NO. 3 We will sell
this 100-piece $20 value beautiful Dinner
Set for $15.90, xm terms of $1 cash
and $1 weekly, or fctf cash.
GRAND OFFER NO. 4 We will sell
this 50-piece $12 value beautiful Dinner
Set for $7.95 on terms of $1 cash and
$1 weekly, or for cash.
GRAND OFFER NO 5 If you buy the 10e-piece Dinner Set outright now, on the terms mentioned, and should you at -anytime
within one year buy a bill of goods amounting to $150.00 wc will credit your account with $15v90. If you buy the 50
piece Set nowd within one" year you
by giving you your Dinner Set absolutely FREE in either case.
THIS ROOM, COMPLETELY
FURNISHED AS PICTURED,
WITH BRUSSELS RUG
Chair,. Settee, Rocker and Table
are solid oak, coverings are Span
ish leatherette over oil-tempered
steel springs, all finished wax
golden color, -
$5.00 EDowiu
$5 a MomiM
Edwards, the Only Place
Where, you ' can
get a nice Fold-
:0 sffisx;
1 19 . "fc- -'" " ' ' "
111. I
a. irrnYwr
w v. r mm mmrw
lJ - 1
P .'.;.,';;;'.,;' ,VV" x. ry,
ngei a nice rout
ing Breakfast
if".:
$2.50
Edwards, the Only Place
Where you
can get a
Guaranteed
Sewing
Machine for
$19.00
" It minrmm
Our
resuiaf"
price
Hold on
great
special
sales at
other
Remember
It iV
"Satisfaction
or your
"'Money,? r.v,,;
Bscto"
frfti, 12.TB -and
12.99..
Mm
V.