r
tesou
THE STATESMAN PUBLISHING COMPANY j
CHARLE3 A. SPRAGUE, Editor and Publisher ;
Member of the Associated Press i . j
The Associated Press is exclusively entitled to the use for publication of all
news dispatches credited to it or not otherwise credited In this newspaper.
Vandenberg's Address
(Continued from Tuesday's Paper)
. I hasten U snake my own. personal viewpoint '
dear. I hare always been frankly ene ef these whe
has believed tn ear twi self-reliance. I still be
lleve that we can never again regardless of eol
laboratipasallow oar national defense to deterio
rate to any thine like a point of impotence. Bat I dm
not believe that any station hereafter can Immunize
itself by its own exclusive action. Since Pearl Har
bor, World war No. 2 has pat the sory science of
mass morder Into new and sinister perspective.
Oar oceans have ceased to be moats which auto
matically protect our ramparts Flesh and blood
now compete unequally with winced steel. War
has become an all-consuming jar f ernaut. If World
war No. 3 ever unhappily arrives, it will open new
laboratories of death too horrible to contemplate.
I propose to do everything; within my power to keep
"those laboratories closed for keeps. I want maxi
mom American cooperation, consistent with legiti
mate American self-interest, with constitutional
process and with collateral events which warrant it,
to make the basic idea of Dumbarton Oaks succeed.
I want a new dignity and a new authority for In
ternational law. I think American self-interest re
quires it But, Mr. President, this also requires
whole-hearted reciprocity. In honest candor I
think we should tell other nations that this glorious
thing we contemplate is not and cannot be one- '
aided. I think we must say . again that unshared
Idealism is a menace which we could not undertake
to underwrite in the post-war world.
Now, I am not so impractical as to expect any
country to act on any final motive other than self
interest I know of no reason why it should. That
la, what nations are for. I certainly intend that in-j
telligent and loyal American self-interest shall be
just as vigilantly and vigorously guarded as is am
ply obvious, from time to time, in their own behalf
by 'the actions of our allies. The real question al
ways becomes just this: Where does real self-interest
lie? ''.,
Here, Mr. President, we reach the core of the im
' mediate problem. "Without remotely wanting to bo
invidious, I use one of many available examples 1 1
would not presume, even under these circumstan
- ces, to use it except that it ultimately involves us.
' Russia's unilateral plan appears to contemplate the
engulf men t, directly or indirectly, of a surrounding
circle of buffer states, contrary to our conception of
what we thought we were fighting for in respect to
the rights of small nations and a just peace. Rus-
sia's announced reason is her insistent purpose nev
er again to be at the mercy of another German tyr
anny. That is a perfectly understandable reason.
The alternative is collective security. Now, which
Is better, in the long view? That is the question I
pose. Which is better, in the long view, from a
purely selfish Russian standpoint: To forcefully -surround
herself with a cordon of unwillingly con
trolled or partitioned states, thus affronting the
opinions of mankind, as a means of post-war pro
tection against a renaissance of German aggression,'
or to win the priceless asset of world confidence in'
her by embracing the alternative, namely, full and
whole-hearted cooperation with and reliance on a
vital international organization in which all of Us
"shall honorably participate to guarantee that Axis
aggression shall never rise again? Well at that
point, Russia, or others like her, in equally honest
candor, has a perfect right to reply, "Where is there :
any such alternative reliance until we know what
the United States will do? How can you expect us
to rely on an enigma?" 1 . 'i
Now we are getting somewhere. Fear of reborn
German aggression in years to come is at the base
of most of our contemporary frictions. It is a per
fectly human and understandable fear on the part
of all neighboring nations which German militar
ism has twice driven to the valley of the shadow
within onegeneration. Fear of reborn German ag
gression in years to come is toe cause assigned to
unilateral plans for Russian post-war expansion!
Fear of reborn German' aggression is the reason as
signed to the proposed partition of Poland. Fear
of reborn German aggression gave birth to the Anglo-Soviet
agreement of 1942, the Soviet-Czecho-siovak
agreement of 1943, the Franco-Soviet treaty
fJ944, and to similar unilateral and bilateral ac
tions inevitably yet to come. Fear of reborn Qer
man aggression is our apple of discord. This sec
ond World war plagues the earth chiefly because
.France and Britain did not keep Germany disarmed,
ixwumg io contract, arter World
other words, when we deal with Eutod' Uar-lhr
Justified fear of another rebirth of German mili
tary tyranny in some future post-war era, we are
at the heart of the immediate problem which be- '
devils our Allied relationships.
I propose that .we meet this problem conclusively
i and at once. There is no reason to wait America
i h.as tt1 Mme self-interest in permanently, conclu
! sively, and effectively disarming Germany and Jap
an. It is simply unthinkable that America, or any
other member of the United Nations, would allow
i this Axis calamity to reproduce jtself again. Wheth-
er we Americans do or do not agree upon all the
powers that shall reside in ail ultimate internationak.
council to call upon us for joint military action in
behalf of collective security, surely we can agree
that we do not ever want an instant's hesitation or
doubt about our military cooperation in the per
emptory use of force, if needed, to keep Germany
and Japan demilitarized." Such a crisis would be
the lengthened shadow of the present war. It would ',
Z M T? epJo Present war. It should be
s handled as this present war is handled. There
should be no more need to refer any such action
-back to congress than that congress should expect
to pass upon battle Plans today. The commander in
chief should have instant power to act, and he
should act. I know of no reason why a hard-and-fast
treaty between the major allies should not be
; Signed today to achieve this dependable end. We
need not await the determination of our other post
war relationships. This problem Jhis nienace
: stands apart by itself. Regardless of what our later
decision may be in respect to the power that shall
be delegated to the president to Join our military
force with others in a new peace league no mat
ter what limitations may -commend themselves to
our ultimate judgments in this regard, I am sure we
can agree that there should be no limitations when
it comes to keeping the Axis out of piracy for keeps
I respectfully urge that we meet thi nmhim.
FrAm it .4.. J
7 . ' : T r V . J " uuuaoio. aouDts eitner north or south now that the Beleian bulee is
and frustrations. I think we should immediately .11 ht ftn, JrS ?7 .weigiaaowge U
fut iv uKumu us dj conclusive action. Having done
so, most of the reasons given for controversial uni
lateral and bilateral actions by our
disappeared; and then we shaUJbe
to judge accurately whether we have found . and
cured the real hazard to our relationships. We shall
have closed ranks. We shall have returned infinitely
closer to basic unity.
'Then, in honest candor, Mr. President I think we
have the duty and the right to demand that what-,
; ever immediate unilateral decisions have to be
made in consequence of military need and there
will be such even in civil affairs they shall all be
"No Favor Sxoayt Ui; No Fear Shall Atce
From FirsrSUtesman, March 23. 1SS1
temporary and subject to final revision in the ob
jective light of the post-war world and the post
war peace league as they shall ultimately develop.
As President Roosevelt put it in his annual me-,
sage: ; ' i' - fi--- t'-X-
During the interim period, until conditions .
permit a genuine expression of j the peoples
will, we and our allies have a duty, which wt
cannot ignore, to use bur influence to the end
that no temporary or provisional authorities
in the liberated countries block the eventual
exercise of the peoples' right, freely to choose
the government and institutions under which,
as free men, they are to live. ) f
I agree to that Indeed, I would; go further. I
would write it in the bond. If Dumbarton Oaks
should specifically authorize the ultimate interna
tional organization to review protested injustice
in the peace itself, it would at least partially nullify
the argument that we are to be asked to , put
blank-check warrant behind a future status quo
which is unknown to us and which we might be un
willing to defend. i ,
We are standing by our guns with epic heroism.
1 know' of no reason why we should not stand by
our ideals. If they jvanish under ultimate pressures,
we shall at least have kept the record straight; we
shall have kept faith with our soldier sons; and we
then shall clearly be free agents, unhampered by
tragic misunderstandings, in determining our own
course when Berlin and Tokyo are in Allied hands.
Let me put it this way for myself: 1 am prepared,
by effective international cooperation, to do our
full part in charting happier and safer tomorrows.
But I am not prepared to guarantee permanently
the spoils of an unjust peace. It will cot work. ; i
Mr. President, we need honest candor even with
our foes. Without any remote suggestion of ap
peasementindeed, it seems to me that it is exactly
the contrary I wish we might give these Axis peo
ples some incentive to desert their) own tottering
tyrannies by at least indicating , to them that the
quicker they unconditionally surrender the cheaper
will be unconditional surrender's price.; Here again
we need plain speaking which has jbeen too con
spicuous by its absence, and, upon at least one
calamitous occasion, by its error. " !
Mr. President, I conclude as I began. We must
win these wars with maximum speed and minimum
loss. Therefore we must have maximumJUlied co
operation and minimum Allied friction. We have
fabulously earned the right to be heard In respect
to the basis of this unity, I We need the earliest pos
sible clarification of our:; relations with our brave
allies. We need this clarification not only for the
sake of total Allied cooperation in the winning of
' the war but also in behalf of a truly; compensatory
peace. We cannot drift to victory. We must have
maximum united effort on all fronts. We must have
maximum united effort in our councils. And we
must deserve the
people.
Tux; Discount and the nar
In comparison
war No. 1.
In - new break-through against the American Seventh
army in the west to capture Hagenau,! communica
tions hub of the Rhine-Lauter salient above Stras-:
bourg, Allied supreme headquarters gave small evi
dence of grave concern. j
General Eisenhower's spokesmen seemed wholly
confident that the battle of the now substantially
i liquidated Belgian bulge and the Russian sweep
'across Poland put an end to Nazi offensive possi
bilities in the west of any major scope for the win
ter at least, if not forever.'' -
That conclusion seems well justified. Certainly
with Russian spearheads less than. 150 miles from
Berlin at two or more points and still rolling, the
mass of German strategic reserves must be mov- :
ing eastward. h . i ! -
. . . !
British Second
allies will have
able, at least
continued effort! of our own
I'r -
, Editor Ruhl of the Medford Mail-Tribune is
opposed to the sliding scale of discount which
the Walker plan set up for income tax pay
ments. He writes: - -.. f - "-;s-Ythen
a war is on let all who have incomes
willingly pay large portions to support the
war. Instead of refunding income; taxes in
state or nation, use the money raised to sup- ,
, port the war effort, nationally and WITHIN ;
the state. : ; , -r ht'; ,;.'
The discount plan helps support j the war ef
fort, because the lower tone's state; income tax''
trie larger the reported income on which he pays
federal income tax. Money either accumulated
in the state treasury or 'expended tin the state
makes no contribution to the war effort. '
As a general rule it is safer to avoid large
balances. in public treasuries. j j ..v
Interpreting i
The War! News
By KIRKE ll! SIMPSON
ASSOCIATED PRESS WAR ANALYST
to German broadcasts claiming a
Quite aside from the sapping effect on the Ger-'
man deployment in the west the astounding Rus-
sian winter campaign may, have, however, events
in the west of themselves tend to wash out the pee-,
sibility that the Nazis can mount another counter
attack, of anything like the hitting power displayed
in the Belgian break-through. There lis for: more
reason to expect early Allied resumption of major
offensive "operations than ! to view j enemy opera
tions on the Seventh army front in the Karlsruhe
corner as more than diversionary and strictly lim
ited in scope. : , !
That is true for several reasons. For one thing, ;
there is no strategic objective at which the Nazis
could be aiming in the Karlsruhe 'corner section
such as warranted the attempt in Belgium which
came perilously close -to. disrupting .the whole Al
lied west front deployment The vital hinge in
Allied rear communications once lay I just beyond
the German bulge, front' There is no1 comparable
situation in the Karlsruhe corner, important as -the
Hagenau road and rail hub is locally to the Ameri
can front there. . - - i
Another factor that the Nazi command in the
west must weigh is that General Eisenhower has
ut iw veil war w uirow
army trooDS have all' but rtarhixt
the Roer line In, the Maas-Roer triangle. From its
onset that operation has had the appearance of a
' necessary preliminary to some other Allied attack
of far greater scope once the Roer was reached,
:; not of a break-through attempt in itself.
' It seems obvious that the German escape from
the Belgian bulge was designed : primarily to re
lease mobile troops alf but trapped there primarily
I for deployment in reserve northward. (To that has
!f been added the urgent need of thinning down west
front reserves to help meet the Nazi crisis in the
.' east ... i ; .j
V uraatOMBt with TU WaatUactM torn -
The Interloper 1 1 .v;: : K -k, 'y- -r : ft'
(Continued from page l)i
the fish commission escape fipm
titheing other self-supporting ac- .
tivitles ' will demand! similar
treatment. And if a direct ap
propriation; Is to be made,
where's 1 the money J to come
from? ' ';.
The' argument of the Interim
committee is that the fishing in
dustry is an important one in
Oregon, furnishing a ; grea t
amount of employment, paying
substantial sums in taxes and
providing the people with excel
lent 'food products. Industriali
zation and earlier-exploitation of
fisheries have Injured; commer
cial fishing, and the construc
tion of dams poses very 'serious
threats to its future. The only
way this valuable Industry may
be maintained is by expending
greater sums on propagation,
research and regulation. Unless
that is done it Is anticipated that
commercial fishing in the Co
lumbia will swiftly 1 become
decadent, ! ? .
The trouble seems to be that
the fish Is just a fish. If it wore
wool and said "baa" it would
share in the S 12,000 appropri
ated for improvement of range:
livestock! If It said "moo" and
gave milk the fish might rate
with dairy cattle which draw down
$12,000 a bienmum of state
funds. If it laid eggs once a. day
instead of once aj j ear it would
get consideration i like chickens
and turkeys, with $15,000 a bl
ennium. Or if it glued Itself
to a rock and didn't wig
gle Its t tail it might rank
.with oysters which got $5,
000 . last biennium. If it wore
bark instead of scales it would
come in for $35,000 in wood re
search. I : ,j .- . : ! .
Or if fishes were as malicious
as rodents they -would have a
nuisance -value of $8000; or if'
they caused as much trouble and
loss ! as, I noxious I weeds they
would rate ' $18,000 from the
state treasury. Being only fish .
which are packed by a few big
""packers after being caught by
the Finns and, Swedes and Nor
wegians of Astoria' and river
points they make a contribution
to the general fund. " - '
' Senator Chessman has fish
relief as his number one project
at this session of the legislature.
C4TTI17 s " VAf TXf ITIP A"? Rv MnQcln
- f i lUUlijr WLiA t WlOSsJiiCr
. a j " n 0 y v r ' ' " u ' '
"Then, toe, yea must realize that marriage has Its seamy side
- there might even be times when yeull ran eat
. . f Jske box needles!", . Sj - k .
Meivs Behind the News
I! f By PAUL
(Distribution by King Features Syndicate, Inc. Reproduction in whole
' f i or In part strictly
, WASHINGTON, Jan. 2S. No
spyglass is needed to see what
lies behind the proposal of ,Mr.
Roosevelt to supplant Jesse Jones .
with Henry Wallace as commerce
secretary for the fourth term.
It lis' quite evidently a move
by the leftwing forces, under
whose Influence Mr. Wallace op
erates, to capture control of what
they ' always have claimed was
the Jones financial hegemony. '
These forces, which the public
sees mainly expressed in the
prominence v i of I
Sidney Hillman
In the CIO,
would gain the
inside track
in the govern
ment mortgage
and loan busi
ness amounting
to billions and
reaching out in
to every, bank
and' m a n y ; a ; Paul MaUoa ;
business. Mr. Jones has built up
what almost amounts to a $40,-,
000,000,000 (billion) mortgage
empire for the administration, .:
The job of commerce secretary
ha meant littler to the public
Until! Jones took that chair it
meant only management of gov
ernment statistical bureaus re-
lating to business, . here and
abroad, the bureau of standards,
patent ' office, weather bureau
and similarly unimportant (ideo
logically), etc. i tv--4.
But: Jones 'brought into it the
big lending agencies, RFC, de
f ense plant corporation, defense
supplies, metals reserves, federal
mortgage association, disaster
loan corp and such which wield-j
ed a dominant ; financial influ
ence out through the country. !
The? proposed : transfer of all
this td ultra leftwing influence
is what shocked many senators
into the comment which has been
published. r ' .
Many other stories are being
told, purporting to give the in-
sidi, inspirations for the presi-
The proposals of the interim
committee have merit which the,
legislature, will probably recog
nize. But it wul take more than
.a few thousand dollars- squeezed
out ok a tight budget to .. tave
the Cblumbia river salmon in-:
. duitry from the consequence of
the huge concrete dams that are
- planned for . the Columbia and
' its tributaries where the salmon
spawn.' ' i , v
MALLON ;
prohibited.)
dent's decision. Most of them re
late to the personal :: feuds in
. volved.' . . y . ;j : . . j
One of the great gunning games
games of the administration has
long run between Wallace and
Jones. Some say this is the rea
son why Wallace asked for the
post; merely to oust a bitter an-v
tagonist who defeated him In
' their. earlier row.
Bad feeling also has existed
between the president and Jones
since the Texan had been unable
to quiet antagonism to the fourth
term in his home state. The left
ists long have charged Jones
with treachery, but never proved;
it, and I had personal experiences
in the last campaign which prov
ed to my satisfaction the Jones
loyalty to the fourth term. His
job which ; represents his life's
. work was at stake, he thought.
All this is superficial and in-!
consequental no matter which;
side you are on. That the presi
dent would befguided by per-:
sonal antagonism in such a mat
ter will be difficult to be be
lieved generally. The average
-inner feeling in the senate, as I
judge it or at any rate the com- j
mon sense viewpoint oh the is
sue is this: - j i: l
Mr. Wallace did as much pub- !
lie work as anyone for Mr.
Roosevelt's re-election, although
there are others, possibly includ- j
ing Mr. Jones who did' great in- j
-side work.: Certainly Mr. Wal- j
lace deserved a job and a job ;
of .his choice. : - i ;
But that he would ask for the !
: commerce secretaryship Is some- j
' what strange in itself. - He is j
; about as well fitted for it as;
' say Mrs. Roosevelt who also did
good campaign wortT (in the ave- i
rage congressional opinion, and ;
mine). She, too, was popular !
with the leftwing influence, no j
- doubt equally dislikes Mr. Jones 1
and has had about as much ex- '
perience in the complex high fi- j
nance involved in .the new dears
LITERARY
ByW.G.Rogers-
-ASSIGNMENT WITHOUT GLORT -'
hy M&rcos SplaelU (Llpplncott; S2)
. Maybe you think the danger
spots m this war are the Phil
ippines and the western front in
Europe, but the authors of thrill-'
ers point warningly : to South
America. There, in volume after
volume, they , are saying the
United Nations from annihila
tion at "the hands of nef arious
axis 'agents. Sometimes: ifs spy
work, sometimes it's spinach,
now ifs SpinellL
This native of Brazil and UJS.
citizen . was 4 drafted into the
army, trainea in urnxs,; Decame
a corporal, transferred to army
Intelligence in Florida. The hero
of his book was trained in tanks,
became a corporal, transferred
to intelligence and worked out
'.a base in Florida. i .
This : remarkable .coincidence
makes the story seem thus far
absolutely :- dependable. I Spinelli
himself "went on to an. honorable
discharge. Pedro Amaral, de Oli
veira da Costa: in the book, how
ever, ran down and exterminat
ed some, spies and uncovered a
German communications net
work in the jungles of Matta
Grosso. He escaped being skin
ned alive, literally, just 25 pages
from the end; presumably he
was preserved against the ; day
when ' Spinelli, Lippincott - and
' the United Nations will need
him again. : J ?
You may disapprove heartily
of the book on literary grounds,
but it would be most unpatriotic
not to iike it for it is after fl
the story of an intrepid fellow
American , who, with however
j little wit I1 outfoxed enemy
OH THE BELGIAN FRONT,
Jan. 20.-(Delayed)-P-During
the early stages of; the German
counter offensive-i battalion
imander, found nis ouw
outnumbered. The position could
not be held and It became nec
essary to withdraw before the
final lone corridor of escape was
cutoff. ' 1
But even that corridor was
chopped and slashed by sheUfire.
Mortar burst regularly all along
it and small
arms fire indi-
cated how diff- ;
Icult It was . go- U
Inffi to oe Tjusx
cettlng out
afoot He real
n
tiaA it nmtilt w
impossib 1 e to l -take
18 wound-
4
ed men out with
the rest of the
battalion re
sfardless of his
::
Kmm(K Dt
wishes and told them so in
terse sentences. ! L : "
There was a quiet moment.
Then a medical aid corporal from
Oakland, Calif, spoke softly: -I
will stay with the wounded, sir.
They'll be needing attention un
til," his voice tapered away
Into silence. - ! ; ' ' "
There was another moment's
silence as the men's minds; con
sidered the possibilities. Even
when the Germans eventually
would arrive there had been
nothing lately to indicate j they
would conform to "the rules of
-warfare" as far as the medics
concerned, and besides,
were
shells, mortars and the like know
no Geneva regulations whatever.
Another medical corporal from
Portland, Ore., looked at a pri
vate, first class, from Berlin, Pa.
Then in three quiet words, they
said together what they had to
say: "Count us in - i -
That is all there is to their
story when you put it down on
paper. You can't print their
names yet and there isn't any
thing else to tell because you do
not know what happened. ; But
there was a -, lot more in ; the
minds of the rest of the boys in
the battalion as they filed out
As they looked back, they; saw
three anonymous medics tending
the wounded while they waited
for mortars, shells, , rifle fire or
the tender mercies of SS super
men.
Capt William J. Ha good. ; of
Corbin, Kyn can't speak French
but he can understand pictures.
When he knocked at the door, of
a Belgian house, all he wanted
was a place to spend the night:
He was tired.
- When an old . man answered
the door, he spouted French,
mortgage and bond business. ;
. From the adminlstrations's own
standpoint of keeping financial
forces marshaled efficiently in
the government interest it would
seem to me to be impossible' for
Mr. Wallace to do a good Job.
The president unquestionably
has placed a higher estimate than
is average here on the man
whom his - campaign manager
told him was not sufficiently
popular in the country to be car-
ried on the fourth term ticket ;
in the recent elections, ' i; ?
What I cannot understand is ;
why Mr. R. did not offer Mr.
Wallace instead of Mr. Jones a
choice of ambassadorships a
line of work in which he has '
had experience in Mexico and
China.. vV
commanaer. i; 1 dj3m faside.and Capt, Ha
nearly surounded -and JbeavJy vited .ai f
GUIDEPOST
i
with still less.. -
? You will also like it for ap
parently authentic glimpses . of
native life. More' vivid than the
hair-raising plot of this "novel
of espionage" are the muleteer
Manoel and his team, the pic
tures of river-front and jungle, "
the scenes in streets and cafes
- of - the. little port -'W-'"::-There
is a character named
Floriano, however, "who when he
talks of woman is beyond all be
lief. Latins are supposed to be
different from North Americans
in matters of sex, but they can't
be as different as all this. T
Credit If Desired
Diamonds
Re-set
While Yea
Wait
STSVEIJS ;
. : " ' " 1
Bracelets
Earrings . : " .- . I
Rings N
Clips
rins y:.--,A ;-h
Thrt. Yank Madia
Volunteer to Stay -VIlSx
7ouaded
That failed. Then he made many
gestures. That failed.
But Bill was tired and it looked
like si good place to spend the
nirfxt1 Finally, the eld man In-
ancA thought he
night's slumber. But the old man,
trotted out a picture It was one
of the old manr his wife and
their 12 children. . Wearily Wflt
liam took the hint and went next
door for sleeping quarters.
' By the time the war is over-i
speaking of paydaythe men of
the 84th "Railsplitter division
ought : to f be international currency-experts.
In five months,
they have been paid in money
of five different countries and
have been involved in financial
transactions of several additional
lands. ; V
It began when the division was
staging for Its departure over
seas and drew its last home pajr
in American dollars. The next
payday the "men were in Eng- (
land and received pounds. The j
next time they were In France
and drew Trench francs. By the'
(Continued on page 10) j
Yoiir Federal
Income Tax
; : No. IT . ;
Adjusted Grees Income .
, The term "adjusted gross . in
come" is relatively new in in
come tax literature but it is, di--rectly
or indirectlyi a vital fac-
. tor in !deternningthe Federal :
income tax liability of millions
of taxpayers. ,
For instance, in the case of a
wage earner with no income ex
cept, his j wages, his "gross in-.
come" for tax purposes is his to
tal receipts. For a merchant or
store proprietor, however, "gross
income" under the law and regu
lations is total receipts less the
cost ; of ; goods sold. -In previous,
years- the tax rates could not be
applied; to the income of the
merchant . and the wage earner
with equal fairness until the "net
income of each had been deter
mined after : deducting not only
the cost of doing business but
also all the deductions and cred
its which ' the law ' allowed, in
cluding: allowable personal ex
penses ! such as contributions,!
medical expenses, taxes, inter
est and casualty losses. -
The 1944 law in effect divided
all deductions into two groups.
One group consisted of (a) all
expenses directly incurred , in a
trade or business, the deduction
of which from total receipts is
necessary to put the income of
the merchant farmer, profes-
soinal man or other business man
on a par, for income tax purpos
es, with the income of the wage
earner before considering per
sonal expenses. In this group
were also included "(b) deduc
tions which represent expenses
attributable to property held for
the production of rents or roy- -alties,
(c) expenses of travel,
meals and lodging incurred by
an employee while away from
home in the service of his em
ployer, (d) reimbursed expenses
In connection with1 his employ
ment (e) deductions for depre
dation and depletion allowable
to a life tenant or income bene
ficiary of oroperty held In trust
and (f) j allowable losses from
sale or - exchange of - property.
The income remaining in the
case of each taxpayer, after the
deduction of these expenses from
the respective kinds of income. Is"
uniformly called "adjusted grosr
- income. -"V . ;;. ;;. . .
The other group of deductions '
consisted of the. allowable per
sonal expenses, having no rela
tion to business or investments,
which are deductible from the'
( adjusted, gross .income to arrive
' at net income. To provide tax
payers with an easy method of
legitimately avoiding the burden
of having to itemize these deduc
tions In detail and of having to
support them with evidence, the
law provided a substitute, called
the "optional standard deduction
for individuals, which the tax
payer may use; if he chooses. In
stead of itemizing his actual de
ductions.' If the adjusted gross
Income Is $5000 or ; more, the
standard deduction is $500. h If
adjusted i gross Income Is less
than $5000, the standard deduc
tion is approximately 10 percent
01 we adjusted gross income.
, WATCHES
: JEWELRY '
Stevens & Son has an
outstanding selection of
chic Costume Jewelry . .
ypuU find many, many
pieces to add a sparkling
touch to your costume
for daytime and evening
wear. .
T7
. Store
' Hours:
:30. A. M.
U S P. BL
Not Open
Saturday ---
NijLts ,.v