ION' LEAD
WESr
ER
VOLUME 42
WESTON, OUECON, Fill DAY, MARCH G, 1920
NUMBER 40
FARMER'S INCOME BAMJWADS GIVEN
SUBJECT TO TAX BAcy 0WNERS
MANILA CARNIVAL BIG
ATTRACTION OF FAR EAST
LANE MAKES FINAL INCOME TAX
REPORTTO WILSON RETURNS DUE
Gains for 1919 Must Bo Figured
Under U. S. Law Returns
Due March 15.
Private Operation of Roads
Will Be Largely Under
New Conditions.
w
'aahlnginn.- America 'a rail trena.
LAND SALE PROFITS TAXABLE, portailon system, operated a on
, great puhltf utility allien IWember it.
Neceeeary Farm Expense May
Deducted Speeial Farm far Farm
Ineama Cain ar Accrual
Bal for Computing.
A farmer, slii.pkii per, or iradcsitmu
timet ilgnre iiji liln lid Income fur I'.'ltl;
ami If l hn (mill or hiiklucii Income
plus Ilia other Income mm mifhYleiil In
tequlre nu Income ln icliiin a coin
I'li'in return tmit he filed with the col
Irclor of Interna) revenue by March 15.
A farmer abould iinvrlnln the gro
Income of fjiriu l i'iiiiiiiiIiik nil
gain ilrrlvnl from the wile or ex
iIiuiikd of liU products, ulit-ilirr pro.
dueed on tlui fit t in or purchncd ami
ri'wilil.
Farm .spent.
From hi gf'H Income a farmer I
allowed In charge off nil nf liln nurri
eary expenses In the nnln I nf the
farm during llm year, Thce Include
Vcnat nf planting, militating, harvest,
liitf ami marketing. In addlllnit to
theprola ho ibsjt deduct money Mlit
for ordinary farm tool nf short Ufa
bought during l In' ymr, such nu ahnv.
cla, rakea, etc, A I mo. dm foul of fowl
purchased for liln live mock may be
treated a an pxmiim in an far ai thla
rtut represent arliinl milliiy, lull Ilia
value of hi n n product f.-. to anl
mala In not n !'! nv'l Ml Item,
Other f ii rin i.xihmiki'i iillonnhle are
ilm rmt nf minor repair on building
(liul lint the duelling Iioiim'). oil fence,
nKiHiK auil fnrm machinery: nlwi hill
Bll for liopwdlioolng, stock powdera,
rork anil, service of veterinary, Insur
ance (except on dwelling house), gamy
Una for nia-nttlng mwer ami Mimlry
otliir rxK-iiwa which were pnid for In
ia-.li.
A to hired help, nil Ilm productive
InlHir la n deductible cjp.n.o ; but tlie
wngi- of lioiinrnii servants, or help
hired to lniimva Hip farm, nu In treo
planting, illli'lilnc. nr., cannot ba
claimed against earning. A farmer la
not allowed to I'ltitm a snlnry for him
self or members of bin family who
work on the fnrm.
Wtar and Taar.
I'ureha of farm mnchlnery, wag
oua, work iiiiliimN, etc, iiIno tlin coat
of const rueiloii or extenliiit of build
Intra, Minn, fencing, i ll-, hlmiilil .p run
rlil'rol niMlllitmil lnvimi-iita In tha
farm ami nrp not proper Mui'llona
nRillnid Inrollio.
A rraMiiinlilo allow nun may Ih
i-lolMii'il for-wear nml tvar on fnrm
ttlllil!lK (oK'i'pt Mil' flinillliMldo),
fn'i, wiirlilnt'r.v, work nnliniiln, wag.
olii), InnkM, vlnilmllls nml ollior fmin
fiilpmcnt lil'-!i la uwil In tlie con
ilurt of tlm fnrm.
A to nu I ox nntl twlnr. iha rot of
lltH h not nn ixHnmN nlilinncli ilm
"ot of tlii'lr upkn'p la an nllimnl.li
ilnlurllon, If tln innrlilufN nro iip px
IiinIvpI.v for fnrm pui'ponpn nml not
for pIpflHitri'. AIko, In mirh puhph, n ilc
(liicilon for wp'ii' nuil ttiir Im allowed.
Farm Loaita,
" Tim Ion of n ciwlnit ct'oi Im not a
proper ili'iliH'tion from Im-ntuc, Inna
niui'li na tlio vnliic of lliu rroi liml not
lipi'li I n ken Inlo Krona Inconm. The
on of a IiuIIiIIiik "r of iimi'liliiory
tlirii:!i Ntorni. HiililnlnR, lloml. ito la
an nllowal'lii dpflurtton, Imt onri- aliould
lia iiHi'd to nacertaln tliu porrpot Im-a
117. rp dlvldnl anrnna llirlr tin
rpppppilrp rorporaia oanrra bn tlia
aorrrnmrnl fi'fri rnntrnl at mid
nlalit, Marrh 1.
IHrwlor tirneral lllna, ai tha at'iit
of lh iirpaldenf, banded over the
proprrtlra and pqulpuinl. valued at
appruilmalely lln.don non.ono, to their
old dlrwlora, fr neept for lb
Jurlmllrtlon retained by th" orern
tni'iit In the new railroad reoraanlia
tlon bill.
The roada tto bark to private on
trol under largely new conditions
Tha railroad bill, algnrd by the preel
dent, (Ivea the ayateni rerlaln new
prlTllegea. but aa an offwl, ll enlar(i
tba Interaiate rommerre rotniiilmilon.
both In por and peraonnel. Th cor
poratlnua no lunger are maatera rom
plelely of their bond laauaa. nor art
I hoy allowed to alaad aolldly agalnat
labor, for labora demanda. If not mat
by arbitration and negotiation be
tween tba partlaa ronrarned, go to a
high rourt provided In the bill and en
which all, In addition to labor and
railroad repreaentatlvao. public repre-
aentatlvea aa wall.
Aa for flDiuren. Mr. Illnea baa
aertad that tha corporal lona would
bava had difficulty obtaining tba
aaeeaaary credit had the government
not extended ita eara to them during I'lana aro under way for reorgao
tba war. Thla difficulty baa been ited merchant' aieociatlon at Hood
awept away to aome extant, for tba Klu-r. -roada
ran obtain loan from tba gov- I'oinlleton will hold Ita third annual
arnmeal In theae daya of atralned automoblla ahow on March 11, II
credit. It waa explained. and 13.
The Intoratata com mere rommlaalon Tho Dallea city physician report
la alao bound by law to conalder tha that amallpox la allowing a tendency
roada' final atatua In ratemaklog to to Increaaa.
the propertlea may alaaya aland on Tha 119 las roll for Clataop county
Thla Ii Ilia aeaaon of tha year when
tha I'hlllpplnei beenma tha ptaygruund
for tba enilra orlout It la carnival
taaaon In Manila.
In lWS tha flrat riiltlpplna carnival
waa held on hlatnrtc Wallace Field In
Manila In February, when tha climate
of tha Inland I at Ita beat, and each
aucceeding year there bat been a larg
er and mora elaborate celebration.
Tba 1P20, or Victory Carnival, will be
tha greateat event of Ita rt ever bald
anywhere In tha Far Eat
There are commercial and govern
ment eihlhlle In connection with tlie
carnival, and on no other occaalon la It
poaiibla to gain at once aucb a com
prebeoilvo Idea of tha production and
development of reurcea of tha archl-ielai,-o
aa that nhl'ii la offered tba
vlaltor at the carnival city.
In the eveiiliiK tha canilv.-il become
the center of 1'hUlpplne and oriental
xocial activity. A liugo open air audi
torium aervea for the elaborate nightly
linlla, and on Ita innininoth floor thou
uikU of couple awing together to the
urn In of music fumlnlied by the fa
mou Constabulary and other military
banda. I'robibly at no other place In
tho world w ill one aea an equally Itn
irelve coimorMiliian iectacle.
The Manila visitor who can plan hi
trip to arrive at the Pearl of the Orient
for carnival tima may well deem blia
aelf fortuoalew
" OREGON !IVS NOTES OF CEKERAL INTEREST
aolld bail.
II. S. AID ASKED IN
ADRIATIC QUESTION
total $l.ei8.782.C tho largeit In the
hlatory of the county.
Within 90 daya a company will begin
drUlltig for oil In Clatop county, ac
cording to P. II. Klff, an oil expert
of Oklahoma.
Itougla county holda the record ao
. - far for the number of doga licensed by
Washington. The Invitation of tba tha county, 1100 dog bearing tho coun-
Drlllah and French premiere to Preal- If llceuae taga.
dent Wllaoti to Join them In a formal A now wage acnlo advancing tba
propoaal to the Italian and Jugo Slav minimum of 14 80 hitherto paid to 15 tension school held In Alsea.
reld were reieaHPO on me i"nuai-rc
(art Wright ranch adjoining llarria
burg. which haa been made a atata
game reserve.
Tha city of Roseburg, through Its at
torney, B. L. Eddy, filed with the Ore
gon public service commission Ita brief
opposing the proposed Increase In
ratea .nought by tba Dongkta County
Water & Light company.
Itemonatrance against the paving of
Railroad street waa made at the
meeting of the Albany city council by
abutting property owners and may re
sult in the former decision to par
the atreet being rescinded.
Tho best Jersey bull that 11000 will
buy I to be purchased by a group of
dairyman In tho Alsea valley In west
ern Benton county. This action waa
taken at the iloso of a three-day ex-
Retiring Secretary Says Or
ganization of Official Wash
ington Is Poor.
Washington. Offlrial Washington
"a combination of poH'I'-aJ wicums,
Iraaltigroom and civil a-rvice bureaus"
containing "statesmen who are poll
tii lane and politicians who are not
atateamen" la poorly organized for Ita
task which "fewer men of larger rapa
city would do better."
Kui-h la an epitome of the views of
Franklin K. Lane, retiring secretary cf
the Interior, cxpreeed In a character,
lxtfc. parting report to the president
on the occasion of leaving public life
Monday after more than 20 jcara' aerv
lvt; the last seven In tba cabinet.
"Washington," saya the retiring eecv
r lary, "Is rich In brains and character.
It Is hou-t beyond any commercial
standard. It wishes to do everything
that will promote the public good. But
it Is poorly organized for the taxk that
bfloiiK to It. Fewer men of largor
rapacity would do the task better.
Ability is not lacking, but It is pressed
to the point of paralysis because of
an Infinitude of details and unwill
Ingnesa on the part of the great body
of the public tervaiila to take respon
sibility. "We could save money for the gov
ernment if we had more discretion a
to bow we ahould use that given us.
For the benefit of the civil aervanta
there should be quicker promotion or
discharge and a aure Insurance v. ben
disability cornea. For the higher ad
ministrative offices there should be
salaries twice aa high as those now
given and tbey should be made to feel
that they are the onea responsible for
the work of the department."
Business Men, Farmers andWage
Workers Must File Schedules
of Income for 1919.
MARCH 15 LAST FILING DATE.
Nat Ineemts of S1,000 ar Over, If $i
gta; ar tZOOO ar Over If Married,
Must 8a Reported.
governments to ungoTlata a new Adri
atic sett lenient nn tha basis of tba
wlthdraaat of all previous agreement
a day. was announced by the saw mill
owners of Bend.
Oeorgo A. Hrlscoe. who has been sh-
eanaed no surprise. In official Washing' perlnlendent of the Ashland schools
for nine years, haa been reelected for
two-year term.
Roseburg will be a stopping place for
ton.
It wa pointed out, however, that
while adhering to tha agreement of
December 9. the president In hie last aircraft which It la alleged will soon
reply to tha premiere bad aald that be "Wag between Ban Francisco, Port
ha "would, of course, make no objee- n4 and Seattle.
Hon to a aettlement mutually agree- Tba Ashland Canning company clos
able to Italy and Jugo-Slavia, provided most aucceasful aeaaon with a
that aucb au agreement la not made total pack exceeding that of any pre
at the expense of the nattonala of a loua year and valued at 838.600.
third power." County Agent 8rott of Clackumaa
President Wilson haa made It clear county announces that the last carload
that he cannot accept the treaty of of agga ahlppod to the New York mar
Ixmdon aa a basis for a aettlement. et netted the producers 55 cent a.
Under tha premiere' proposal, how. All high achoola In Southern Oregon,
aver, no effort would be made to except Kugeno and Roseburg. bava
carry out tha terme af thla treaty withdrawn from tho Oregon State Da
uatll another attempt had been made "lnt leaguo because of tho prnva
by tha United Btatee, Great "Britain of Influent..
and Franco o arrive at a aettlement Burglara entered tha hardware store
Five more alleged members of tha
I. W. W. were Indicted uuder tha
criminal syndicalism act In the final
report of the Multnomah county Feb
ruary graud jury, returned to Presid
ing Judge McCourt Saturday.
State Treasurer Hoff has Increased
the appraisement of the estate of C.
O. BIgelow, who died a few months
ago In Josephine county, from 830,713
to 840,713. Inheritance tax on the
estate as now- appraised will total
8475.
From an assessed valuation of 8-9,-554,209
in 1900 to 8312.671.785 in 1919
la tho record of Portland, aa disclosed
In the tax rate sheet for Multnomah
county for 1920, based upon the 1919
assessment and tax roll, and Issued
by Henry E. Heed, assessor.
Senator Chamberlain,. Senator Mc
Nary and Representative McArthur
have telegraphed tho Albany post of
the American Legion that they are
TWO PARLIAMENTS
PROVIDED FOR IRISH
London. By the provlsiona of the
new Irish home rule bill, two parlia
ments will be Bet up ona' for the
north and the other for the south of
Ireland; the northern to consist of 62
members and the southern of 128 mem
bars. The representation In the im
perial parliament would be 12 for
north Ireland and 30 for south Ire
land, necessitating the reapportion
ment of Ireland, which Is provided for
in the bill.
The northern area would be com
posed of the counties of Antrim. Ar
magh, Downs, Fermanagh, London
derry and Tyrone and the boroughs of
Belfast and Londonderry.
A "council for Ireland," composed
of 40 members, half of whom would
be selected by each of the parliaments,
is also provided for In the bill. The
legislative powers of the new council
would be only those granted It by the
two legislatures, but the framers of
the bill bops It will form a nucleus
around which would be built one par
liament for the whole of Ireland.
atistnliied, a restricted by Income lax inouI(1 th, propoaed negotlatlona be- of Wardle & Campbell at Carlton and in favor of the proposed bonua bill for
regulation.
No deduction Is allowed In the case
nf Ions of nulmnla raised ou tho fnrm,
hut n lose la deduct Ible from gross In
come If tho unlmnla hnd been pur
chased for drnft or breeding purposes.
Khrlnknge tn weight or value of fnrm
products held for fiivornblo innrket
prlcea cannot be deducted na a loss, for
the reason that when audi products
are sold the shrinkage will bo reflected
In tha selling price. (
Sale ef Farme and Land.
The vnhio of nKrlculttirnl Innda him
been jumping during tho past few
years, and during 1010 ninny owncra
aold out part or nil of their Innda at
big prollta. All such gnlna coiiHtltuto
Income nnd must be tnken Into the net
Income for tho yenr.
Any Mron who sold pnrt of a fnrm
or ranc!i, or pnrt of n parcel of Innd,
must 'also Miow nny giilim realized by
tha sale,
Tho method of figuring unlirn nnd
Ioxmph on audi trnnsnetlona la pre
scribed In the Incomo Tnx regulntlona,
copies of wbliii mny bo secured from
Internal Itevetuie Collector.
Forme for Return.
The Interim I Itoveuue Hih-piiii luia
lued an Improved Form 1OI0F for
the us nf fnrmor. Thla form, to
gether Willi Form 10-IO.V or KWO, will
glvd tba farmer explicit Information
tween Italy and Jugo-Slavia coma to curcd about 8145 worth or pocket
naught. knives and razors. Eight dollars waa
The premiere express appreciation tn from tha till,
of and agreement with President Wil- A contract haa been signed at Salem
aon'a view with regard to tha future whereby Henry L. Benta of Aurora will
of the Albanian peoplo and aay they hie enUre crop of hope for the year
are willing to urge upon the govern- IM to English firm at a stipulated
menta interested that they ahould bring trice of 87 centa a pound,
their dealrc Into Una with tha Amerl- In tha blggeat day a catch of tha
can viewpoint. . Pt year, 104 offending motorista
were arrested by Portlaud police one
Atlanta, Ua Attorney-uonoral palm- dy Ugt weck on varloua chargca of
er formally announced hie candidacy violating the traffic laws,
for the democratic nomination for prea- Tne Baldwin ft 8wope Construction
Idem In telegram to HIrajn U Card- company, recently organized at Hood
ner, secretary of tha Georgia atata KiTcr n beell awarded be contract
for building new achoolhouse at
Mosler to be 90 by 70 feet
Mrs. Earl Stltt, who was burned
while starting a fire In the kitchen
range with oil waste, died at Lebanon.
She was the English war brldo of
Earl Stltt, a young overseas servlca
ex service men or similar legislation
in the Interest of the former soldiers.
democratic committee.
na to bow to properly ni;ure iuh net
Income for lUltl.
There aro two methods of figuring a
fnrmer'a Income tax return thla year.
He mny make hi return on the basis
of tho difference between tho money
and goods received for his. products mn.
nnd tho cnxh pnld out for ncMnl nllow- The 1919 cenaua of the Umatilla pro-
nble farm expenses within 'the year. Ject, Just published by the reolama-
Or ha may make hla return tm the ao tlon office, ahowa that the total value
crual baala, which means (computing f tne cropS grown during tha year la
the recelpta and expenses thutt pertuln ow 600((,00l averaging almost 875
to tha taxable year, exclinlliK Income cre
ir ,n vr" - n,,"i r; r
tba Simpson pheasant farm at Sprtng-
A ten days' fair for the year 1920
and ultimately a free gate are under
consideration by the state fair board,
and it ia expected that some action to
thla end may be taken tn the near
future. The report of the fair board
Bhowa that all indebtedness has been
paid and there remains in the treasury
a email balance.
W. W. Cryder, for six years euper
vlsor of tlie Umatilla national forest,
with headquarters in Pendleton has
been named superintendent of the
Malheur forest and will succeed Sup
ervisor C. J. Bingham, at John Day,
on March 1. J. C, Kuhns of Walla
Walla, supervisor of the Wenaha for
.est, will have charge of tho Umatilla
resorve after the change.
The machinery for tha first unit of
the Astoria Flouring Mill company's
new plaut is said to' be working per-
INCOME TAX
IN NUTSHELL
WHO Single persons who had
net Income nf 81,000 or more
for the year 1010. -
Married couples who hnd net
Income of ?2,000 or more.
WHEN March 1 1VC0, Is flnnl
date for Alius returns nnd mak
'iiK tli-st payments.
WHERE Collector of Internal
Revenue for District in which
the person resides.
HOW Full directions on Form
1040A nnd Form 1040; also the
: and regulations.
W HAT Four per cent Jionmil
tax on taxable Income "up to
$4,000 In excess of exemption.
F.inht per cent normal tax on
balance of taxable income. Sur
tix. from one ier cent to sixty
five per cent on net incomes over
$5,000.
Tlie Iii'-otoe Tax lmpo.-J by Aet
of C'oiis.'re'.s on earolnir of IIhj year
iai! la now Im-Idk collected.
Ketnmi under oath must I maile
on or before Mardi 15 by every citi
zen and resident who hnd a net In
come for 1919 amounting to:
11,000 or over. If single ; or If mar
lied and living apart from wife (or
husband) ; or If widowed or divorced.
or over, if married and living
with wife (or husband).
The Wat us of tlie person on the lent
day of the yenr fixes the status for
the year with respect to the nlx.e
requirements.
I'mler any of these circumstances a
return niu-t lie made, even though
no tux Is due.
Huthniid nnd wife must consider
the Income of Imth, plus that of de-
ondent minor children, In meeting
thin requirement : and, if sufficient to
require a return, ail Items must be ,
Kbown In a Joint return or in separata
returns of hnxband and wife.
A single person with minor depend
ents must indude the Income of such
lie pendents.
A minor who haa a net income of
81,000 or more Is not considered a
dependent, and must file separata
return.
Personal returns should lie made on
Form HMOA, unless Hie net Income
pxceeded .",IMI, In which case Form
1040 should lie md.
Residents of Oregon should Ale
their returns witii, and make payments
of Income Tax to, Milton A. Miller,
Collector of Internal It even up, port
land. Ore.
How to Figure Income.
Tlie bet way to find efct whether
one must file a return Is to get a Form
1040A and follow the instructions
printed on it. That form will serve aa
a reminder of every item of Income,
nnd if a return Is due It tells how to
prepare and file It.
If In doubt on any point as to Income
or deductions, a person may secure free
ndvice nnd aid from the nearest Inter
nal Revenue office.
Guesswork, estimates and otber hit-or-iniss
methods are barred when a per
son is making out bis Income Tax re
turn. Accuracy and completeness must
be insisted upon. The return Is a'
sworn statement. As such it must be
thorough and accurate.
Salaried persons nnd wage enrners
must ascertain the actual compensation
received. Overtime, bouuses, shares In
the profits of a business, value of quar
ters nnd board furnished by the em
ployer and other Items which are com
pensations for services must be in
cludoi It must bo borne in mind that eom
Hnsution may be paid in other forms
than in rash. A (tonus pnid In Liberty
Bonds Is taxable at the market value
of tl Ik.ukK A note received in pay
ment for services Is taxable Income at,
its face value, and the interest upon
It Is also taxable.
Other Returns Due.
Every partnership doing business in
the United States must file a return
on Form 10G5 ; and every personal '
service corporation must file a similar '
return.
Corporations must flio annual i;
turns on Form 1120.
Trustees, executors, administrators
nnd others acting tn n liduciury capac
ity are- required to tile returns. In
some cases. Form 1041 Is used; In
others, Form 1040; nnd still others, ,
returns on ltb forms are required.
Information returns, on Forms 1009
nnd 1000, must be filed by every or- .
gnnizntlon, firm or erson who paid,
during 1019, nn amount of $1,000 in
salary, wages, interest, rent, or otber
fixed or determinable Incomo to nn
otlier person, partnership, personal
service corporation or fiduciary. Theso
information returns should lie for
warded directly to the Commissioner
of Interuul Kevenue (sorting division), :.
Washington, D. C.
Titles involving five sawmills and
logging equipment, together with 160
acrea of timber, passed from the Grove
Lumber company to a Hoseburg com-
fectly and is now grinding at the pany composed pf Charles McElhinney.
rate of approximately 1400 barrels of u Whipple and Ernest Whipple. A
flour dally. Within the coming- few
weeks this output wtli be increased
to over 1900. The machinery for tha
aecond unit ahould be ready for op
peratjon In about 30 daja.
large amount of lumber also goes with
the mills, and the total property la
worth approximately 850,000, it ia said.
Tho sawmills have a capacity of 15,000
feet dally each.
A member of the legislature of Wit
cannot legally be named master flea t
warden, according to an opinion by ;
Attorney General Brown, given at tha :
request of State Came Warden Shoe
maker. Tha 1919 legislature. Brown.,
points out, permits Increasing the
salary of the master fish warden, thua'
raising a bar to the naming of a mam- -ber
to that post. The same eoudttiooe,
he aaya, obtain in the poaitlona ot .
danuty fish and game warden.