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About Independence enterprise. (Independence, Or.) 1908-1969 | View Entire Issue (Jan. 24, 1919)
3 tutt 5TH YEAH W. J. CLARK, PROPRIETOR INDEPENDENCE, OREGON, JANUARY 24, 1919. NO. S9 t . . y--, tj ' ILLS HIMSELF AND FIANCEE owns rouNi in kitchen of MIS.S IMOWN'S HOME NOTE 18 LEFT IN POCKET. Molvin C. Spores, u farmer living i miles south f rum Monmouth, kill- Miss Ledu Brown, a young girl dghbor, some time Thursday lust id in turn committed suicide. Their bodies were found about 9 ;lock Thursday morning by Minn own' brother-in-law, George Jones (tidied grotnucIy in the littlo sit ig room of the young woman's farm use, A revolver belonging to tore laiirhalfgripped in hi hand. ie gun hud been emptied once and Iduntly reloaded iih a few loaded ells till remained in the chambers. . girl wim shot brutally several ie throughjite brcaHt und the mur rer ended hiH own life by a series similar wound. The bodies both (re terribly mutilated in the breafit the heavy raliherod shell. (Two notes explaining the tragedy ye found on the body of the man, itten illegibly. One addressed to is Brown siiid: "I have gotten a orce from my wife and now you nf through nnd marry me," The er simply said to the world, "I kill Lena Brown and am going to kill self." The note to Miss Brown I never delivered to her, however ilizing he" would be repulsed under circumstanres.he wrote the second and, with the murder fully pr Vlitated, committed the act. Coron . Chapman took the two bodies to las. ie victim of the, man owned n small !m and had recently built a house j was about 23 years old and an client horsewoman, being enthu rtic for pure-bred horses. She & had a Jersey herd. During the t year she had done much of her work She wns the daughter of late Chr' Brown, a well known k,ner of Polk county. Two of her 'era, Ulrs. George Jones and Mrs. Harmon, live a mile or so from "and she was in the hnbit of snend the evenings with Mrs. .Tones. 4hen she did not nppear Thursday it or Friday night, Mr. Jones went Aer home to see what was wrong, er than meeting often as farming ( :hbors. it is believed no closer re "ns existed between the two. ?ores has a brother, Elmer Spores S in Portland, and his wife, Mrs. V Spores lives at 93!) East Main ftet of the same city. K)out Christmas the man went to ;land and "upon his return to Mon th' it was learned he told someone 31 his wife had been granted a di e and that he was glad it was not Kvn definitely until then that he N jmarried. ' ' '"'r ;y A ' , I n V 1 , A, J b ' ' : r J X I , t i D J ANNA INCOME TAX. The big income tax drive of 1919 is now under way and every prepar ation is being made to handle the largest collection in the history oil income tax. I am not waiting for the final passage of the new revenue bill by Congress, aaid Collector Milton A. Miller today, to the Enterprise, "nor for the new regulations and blank formes to be issued. To get this big tax in and get it accurate and com plete, I urge that we all begin now." The Income Tax obligations impos ed by the old laws as well as the meausures now in Congress, consist of two distinct operations. One is, to file returns or statements of all items of income and items of deduc tions allowable by law and to do this carried L'000. 0(1, to sharpen his pen cil and figure out how he stands, lie must ascertain accurately his gross i income from all sources. There's, his salary or wages, including over time pay ami any bonus received as additional compensation. A married ' person having children under eigh teen who are working, should include the earnings of such children. If he sold any property at a profit the gain must be computed and in- : eluded in gross income. If he rented , any property to other persons, the total rents received in the year must be ascertained, and from that figure ! a deduction may be taken for taxes ! paid on renter property, the necews-: ary minor repairs, fire insurance, any interest he may have paid on, mort gage, and a reasonable allowance for annual wear and tear of the rented property. The balance is included in gross income for the year. . i Interest on bank deposits, whether 1 withdrawn or added to his bank bal- ; ant es. muHt be Included in all caleul-1 ; ations of income. Bond interest re- ' ceived during the year must also be included, exeem Interest on munifi- pal, county or atate bonds. Interest ' on United States bonds need not be included by the ordinary bond holder ,' (who purchased small amounts. Hold-'1 ers of large amounts of Liberty bonds however, should ask their bankers to I write to my office for the rule apply ing to tax on such interest. Dividcnts on stock shares are in come, and must be included in the gross figures, although the law does not impose the normal tax on distri butions made by domestic corpora tions. A person buying and sclb'ng mer chandise must find hit profits for the year on the following basis: First, ascertain the gross sales or total cash receipts. Then add together the in ventory at the beginning of the year and ttie purchases for resale. From this latter sum srtibstract the inven tory of goods on hand at the year's end, and the result is the coet of goods sold. This cost, plus necessary ex penses incurred solely through con M2 li- I. ; ; m mmmmmmmmmmmmmikh i "f.. n." GZHVmL LtOKARt) WOOD. He is not alowed to deduct the amount expended in 1918 in purchasing stock for resale; but when such stock is sold its cost is to be deducted from the sale price in ascertaining the gain to ba included in his return of in come. The cost price of stock bought prior to 1917 cannot be deducted as in the case just cited, if such cost was included in the deduction made in the year of purchase. The farmer is not required to in clude in his income tax computation the value of farm produce consumed by himself and family. But in cases where he exchanged pruduce for mer chandise, groceries, etc., the market value of the articles received in ex change must be included. All other items of Income arising duct of the business, is to be deducted ' during the year through personal ser- f , i t ii ..I i ; a. i it t ,itmn tK nnrwl nrr, in urom W9 gross saies, ano ine result vice, ousiness or iraae, tnrougn use The other is to pay the tax if anv is is tne net earnings of the business, of property or money, should be add- jjju , a proiesionai man arrives at r a u into uie gains ior xaio. professional income by ascertaining the total of fees for services and de- Neither of these obligations can he met without a careful review of income and expenditures for the tax ducting therefrom all expenses con- neciea aireciiy anu soieiy wiin ins -tt t inhool and Dress onoes for the j and Girls. We have a large k to select from and jou can de on what you buy from us are the a EDDY & CARBRAY. kir President Je tnlling of President Wilson " he peace conference in France etes a situation in govern ;ltal affairs which has stirred considerable comment. It is ,ted out' by some legal minds jVlce President Marshall must jecessity be at the helm of, ef affairs, due to the ranking s oi!ice. This Is the first time .l8tory that a president hM 'd to Foreign PorU during bist year. Xhat is the big job right now, and that wish I say the Income Tax Drive is already under way. Every where the pencil is busy. The old year is done; all its fruits are glean ed; and every person who fared well, or earned a good competence, must analyze his own case in cold figures. When the new bill is enacted into law, I will hitve the proper return form distributed throughout the District and everybody will be inform ed of the date when the sworn state ment or return must be filed. It is my plan to send my men out to cen tral locations, and to have them trav el through the district aiding taxpay ers in the preparation of the returns and to deciding 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 everybody who comes under the law's provisions, the right taxes will be paid, and the district will have done its full patriotic duty to ward the government's support. Meanwhile, let me Ray again, there is no need delaying the preparation of figures. Anything tpiat Congress doos now will not affect the amount of a person's earnings for 101S. Let us nvoid the belated throwing together of figures that may hit or miss. Gues ses cannot be accepted as the basis of taxation. It is clearly the duty of every pcr.Mp to compile corre t fig ures and ascertain whether his in come for 191S was sufficient to make necessary a sworn statement. The year 1918 was a banner year for salaries and wages, and the high war prices brought unusual profits to the average small tradesman and to.th efarmer. The opinion in Wash ington is that a million citizens and residents will make this year their first income tax returns. All sigris indicate that the income tax this year will reach nearly ev ery working man and woman, and nearly every merchant, shop keeper and farmer. Not all will have to pay the tax, but nenDly all will be obliged to make a sworn statement of the year's income. . 1 1 am therefore ad vising every unmarried perso?i who earned $1000.00 or over during tha year 1918, and every married person, who together with wife or husband, practice. A farmer must figure up all income Everybody wants to know what in com eis exempt from tax. ' Very few plum that fall to the average man may be legally disregarded in figur ing up his 1918 income. Gifts and bequests, can be eliminated; also pro- derived from the sale or exchange of I ceeds of life insurance received by products during the year, whether such produce was raised on the farm or purchased and unsold. He is al lowed to deduct from this toal his expenses of the year, connected with the planting, cultivation, harvesting the beneficiary of an insured person. A person who cashed in an endow ment policy need report as income only that portion which exceeds the total of Ihe premiums he paid in all years on that policy. Annuities are and marketing of the Crop, or the care not taxable, unless the person reeeiv feeding and marketing of livestock, ed in the year payments which rep- SAME OLD SPIDER resent, when added to all pi ior pay ments on the annuity, an amount greater thn the original cost of the annuity. Dividents on unexpired life insurance policies are not taxable in come; but dividents on paid up poli ceis must be cons' Jjrel income. Ali mony is not income to the recipient, nor is it an allowable deduction on the part of the person who pays. From the total of all items of in come, there are certain deductions alowable by law. All interest paid on personal .indebtedness and all taxes paid during the year are deductible except Federal Income and Excess Profits taxes, inheritance taxes and assessments for local improvements, such as sidewalks, sewers, etc. Los ses incurred 'in busines or trade are allowable,also losse arising from, fires storms, shipwreck or other caulaities or from theft, in cases where such such losses are not compensated for by insurance or otherwise. Losses incurred outide of a peron's regular business are allowable to the extent of gains reported from similar trans actions within the year. Debts due to the taxpayer actually ascertained to be worthless during the year are deductible. Depreciation on property used in a profession, in busmess or in farming is another item that may be claimed as a deduction. The storekeeper may .claim depreciation on his fixtur es and on his delivery horses and wa gons, but not on his stock held for sale. The professional man may claim similar deductions on his instru ments; and, in the case of a physician who maintains a team or auto for mak ing his calls on pat-'ents, reasonable depreciation may be claimed. The farmer may (claim depreciation on his farm buildings, aside from his per sonal ersidence, also on his farm ma chinery, his work horses and farm work wagons. The theory of depre ciation, in connection with the Income Tax, is that wear and tear caused by use in earning income Is a real ex pense in the earning of the income. V FOUGHT UP TO THE LAST MINUTE CAPTAIN DAMON WAS IN THE THICKEST OF FIGHT FOR OV ER SIX WEEKS. Continued to Page Eight ANOTHER OLD SETTLER PASSES CROSSED PLAINS WITH AN OX TEAM WHEN A BOG IN 1864 43 YEARS IN POLK COUNTY. Abraham Nelson, one of Polk coun ty's oldest and most worthy citizens. died at his late residence en Fourth and Mommouth streets, Monday af ternoon January 20th, 1919. He was a native of Iowa, having been born in Van Buran county October 29th, 1839. When a young man he crossed the plains with an ox-team and locat ed near Boise City, Idaho, where for two years he .did freighting among the miners. Coming to Oregon early in 1866,he made his home with form er friends on the present Knowles farm north of jlndependence, later buying a quarter section of land for a home, where Allen K. Chase now lives. He married Sarah E. Henkle in Corvallis on November 20, 1867, and then lived in the Oak Point neighbor hood for 16 years. Having purchased the large Elvin Tharp farm adjoin ing Independence, they moved there and resided for more than thirty years, toming into town a few years ago to be near their daughter. Mr. Nelson has been identified with several interests apart from his farm life. Was an enthusiast for educa tion, having been on the school board when the present grade school was built and hasbeen one of the ardent supporters of our State Normal. He is survived by his wife and two children, Mrs. O. D. Butler and Ross H. and a grandson, Dr. Maurice J. Butler, and a great grandson in Mon mouth. Also a brother and five sis ters who live in other states. A private funeral was conducted at' the late residence on Wednesday afternoon at 2.30 by Dr. Dunsmore of the Presbyterian church ofw hich the deceased was a member, and the body was laid to rest in the family lot in the I. O. 0. F. cemetery. For value buy our specif Mt J $100 DIAMOND TL I Itta beautiful -StoM and tnre is H end quart r Tor Miliary WtmI Watche. WVfttiife ; JAEGER BROS., ()LTi The following letter from Captain L. Damon to his father will be inter-. ing reading to Enterprise readers American Expeditionary Force, France, Sunday Nov 24th. My Dear Father: This is Dad's letter day for us in the American Expeditionary. Force, so before going to bed will drop you a line or two. Well, the whole thing is over for which I thank God and my only thought now is getting home as I have no moil desire to stay here after the job is done and I feel that I have done my'part. I am perfectly well, with the exception of a slight cold and being still some nervous as a result of the la3t drive, which last ed for six weeks. We were constant ly under shell fire all that time, and if the end had not come when it did, I don't think I could have stood it much longer. Our regiment has been in the line since the 22nd of July, and we are pretty tired and badly torn up, but all of good spirit. We are now right where we were on the 9th of the, month, the day the armistice was signed. We were moving right along on that day, just behind the first Iin- g es, when at 11 o'clock, everything stopped. The Dutch stayed with it right up to the last minute and at 11 o'clock they stood up in plain view and left guns and everything and walk ed away. We are a short distance from the city of Steuay near the northern bor der. Steuay is the city in which the Crown Prince had his headquarters. We have our regiment all concen trated now and waiting orders. We are all praying that the orders will be to send us to United States, but I am sure we are going to be sent to Germany with the Army of Occupa tion. , I was in. hopes I would be able to be home to spend Christmas with you rail this year, but guess there is no chance now. Everything is froze up here now, and it is awfully cold. My office is in one end of an old Chatean, the roof 'of which is full of shell holes and one end shot away. However, we are much more comfortable now than be fore the armistice, as we can have fires "now. ' We have just received a nice letter from the Chief Engineer First Army I a copy of which I am attaching to : show that we have been of some ser- . ! vice here. The letter follows: ' ': Headquarters, First Army, Office of Chief Engineer. .November 23, To Commanding Officer, 23rd En gineers: The Chief Engineer desires to ex press his highest appreciation t;o -you. art4 wrtni' T? q rri tm -fmf 4-t tstivxtiAtS ' rendered by you to the First Army fit conection with the St. Mihiel Onen--sive between the Meuse and the''Ar- genVie, starting September 26th and the continuation of that offensive on November 1st. The success of these offensives and the supply of the Army is largely due to the excellent work performed by your Regiment and its, attached troops. ' A copy of this letter has been sent to the Chief of Staff, First Army. It is desired that the terms of this letter be published to all the officers nnd enlisted men of your (eomniand at OOERGE R. SPAULDING, Colonel Fneineer, U. S. A. My fire" has gone oui and I must get to bed or freeze. I hope that this finds you and mother in your usual good health and that the New Year brings you all happiness and pros perity, is myv sincerest wish, Love to you all, SAM. -ttt CASH FOR A FARM. If you have a place for this man, we can sell it at once. He wants about 30 to 60 acres, good level land mostly cleared on a County Road, with 'stock and farm tools. "Will pay $6500 cash. If your place is too large, he will buy the improved part , and rent the balance. Write and give full particulars, Ralph Ackley, 806 ' Corbett Building Portland, Ore. X' r"n TTt I '"t'A wnien distuwos its.