a Mft.ijMii wn.s . AG TWO DAIM KOGIE RIVER CXHR1KB nuoAY, naiKi Aiiv is. f! I: til S! Si KIT ROGUE RIVER COUIfi Vubltsbed Dally Except Saturday A. E. VOORH1E8. Pl. u4 Prop. Entered it thi Postoffloe, Orants Pa, Or., as second elaan mall matter. ADVERTISING RATES Display space, per Inch. He Local or personal eolumn, par line 10c Header, par line...... -.. DAILY COURIER . By mall or carrier, por iwr , M I By mall or carrier, per aaontk.. .61 MEMBER , Stat Editorial Asaodatloa Oregwa Daily Newspaper Pub. Asaa. Northwest Patriotic Praea A ho. MEMBER OP ASSOCIATED PRESd ' Tba Associated Pre la exclusively aadtled to tba u tor republication t all aews dispatches credited to It r aot otbarwiM credited la thla papar and alto tba lea: aawa pub lish hereia. All rifbU of republication of tpa ' Hal dlsoatcbea herein, ara alao reserved. FRIDAY, FERRVARY IS, OREGON WKATHKK 4 Rain or anow In tba westerly 4 portion and anow In -tba cut- 4 erly portion. Moderate south- . rtv winds. EUROPE UNSETTLED Russia ' la torn by Internal troubles and la disturbed by a weak vacilating foreign policy. In run ning after rainbows of sentiment and Is distrustful or all wltb whom she comes in eontact. Germany Is under the iron beel of her war lords and la becoming restless at the tyr anny of unbridled militarism, while the laboring class Is sullen and only needs a leader to break forth In flaming rebellion. Austria Is tired of German domination, but not quite ripe for a direct issue, although ber laboring elements feel somewhat. as they 'do In Germany and only need a strong leader to break forth as great volcano. Turkey Is subdued and sullen against Germany, but too weak to assert herself, while Bul garia Is1 seldom beard of. To offset all this the central powers are great ly enconraged by the collapse of Rus sia and will take every possible ad vantage of the conditions to get their people in a fighting mood and unit ed for the prosecution of the war Every possible preparation has been made by both sides for the western drive that only awaits suit able weather to start the most glgan tic conflict tba world has ever known. If the central powers sue "eeed In penetrating the alien' lines ana loiaing ine- gTouna gainea, me war will be prolonged, bnt on the other band, if the Teutons are driven back an uprising at home may be looked for and breaking of war trea ties, when the kaiser will hare brought borne to him that they are only scraps of paper, and it la not unreasonable to expect that a Ger man bullet will reach its mark. CHEESEMAKING AND DAIRYING Oregon is making rapid progress as a cheese producing state, and W. B. iAyer, federal food administrator of this state, has adopted the slo gan, "Oregon cheese for Oregon peo ple," and is conducting a campaign to Increase consumption of cheese, both to conserve meat and encour age dairying. The following brief statement by Mr. Ayer Is suggested as advertising and show card mater ial for grocers who are building up a cheese department: "Chews Is one of the most useful foods we can buy now. it contains In condensed form practically all the food value of milk and is rich in protein. Am ericans, have largely depended upon meat for protein, and since we mnst limit our use of meat, we are fortun ate in having a good supply a cheese I PURE EXTRACTED HONEY Half Pints TRY THESE BULK GOODS NOW Sour Sweet Mixed Pickles India Relish KINNEY & TRUAX GROCERY Ql'AUTY HHUT In store to help make up any defi ciency on that side of our diet. There are many appetising ways In which rheeae dishes may be prepar ed, and It will be found a substantial and altogether satisfactory substi tute for meat. Every family should use more of this wholesome, home grown rood, ana inereny noi ooiy vary the customary diet and con serve the more needed foods, but give loyal support to two Important Industries cheesemaklng and dairy ing." DETAILS OF THE HUE TAX In rendering a return, what Items of Income must I report tinder gross Income A. la) All amount of salary, wages, commissions or compensation of whatever kind, received for per sonal service. Including professional fees. (b, All amounts of gain, profit or Income derived from a business trade, commerce, or from sale of property, real, personal, or mixed. (c) Rents, Interest on notes, mort gages, deeds of trust, or other secur ities issued by Individuals, partner ships, etc,. Interest on bonds, mort gages, deeds of trust, or other simi lar obligations of corporations. Joint stock companies, associations or In surance companies, and Interest on bank deposits. (d) All Income received from fi duciaries.' that Is. amounts received from incomes of estates, trusts, etc.. through trustees, administrators or executors. fe) If yon have an Interest In a partnership you should report your distributive share of the earnings or profits of the partnership ascertain ed durlnsr the calendar year 'o' which the return is rendered, wheth er distributed to you or not. ft) All items of foreign Income. that Is, Interest upon bonds and mortgages, or deeds of trust or other similar obligations Issued by individ uals who are citizens or residents of foreign countries, foreign corpora- j Hons, Joint-stork companies, etc. (g) Royalties from mines, oil and gas wells, patents, copyrights, fran chises, or other legalized privileges.; (h) Dividends upon the stock, or from the net earnings of domestic corporations. Joint stock companies, associations or Insurance companies, whether paid in cash, stock or script. As the net earnings of corporations, etc., are subject to the tax Imposed yaon their net income, dividends from such net earnings are not sub ject to the normal income tax in the hands of the share holders receiving the same; but they are to be return ed for the additional tax purposes and are subject to that tax. Q. If my salary for December, 1917, Is not paid to me until some time in January, 1918, or later. Is its amount to be included In my 1917 return? A. No. It Is to be returned for the year during which It was actu ally received by you. Q. .How am I to determine what amount of gain - or profit derived from a sale of property Is returnable for Income tax purposes? A. If you acquired the property sold prior to March 1, 1913. you should take Its fair market price or value as of that date and add there to all amounts subsequently expend ed In making permanent improve ments, then deduct the aggregate for all claims for depreciation In the value of the property, claimed as de ductions on prior returns, and the difference between the result thus obtained and the selling price of the property is the amount to be report ed under srross Income. If you purchased the property on Pints Quarts or after March 1, ISIS, the differ ence between Its tout, plus all amounts subsequently expended forH permanent Improvements, less depre ciation previously claimed, and Its selling price Is lo be returned. If the property came to you on or after March 1. 113. as an Inheri tance the difference between the ap praised value placed uMn It at that time plus all amounts subsequently expended for permanent Improve ments, and Its selling price Is to be returned Q. When Is a farmer to return for tax purposes the value of stock and crops produced? A. The value of grain, stock and other products of a farm Is oo con sidered taxable Income until reduced to rash or the equivalent of cash. Therefore If crops produced In 1918 were sold In 1917, the total amount received therefor la to be Included under gross Income In the 1917 re turn. Crops and stork produced In 1917 and on hand December SI of that i year need not be considered; but the amount received therefor should, be Included .In your return rendered for the year during which they were sold. Q. 1 rent a farm on shares. When la my share of the crops and stock to be taken Into consideration? A During the year In which sold. V. u i rarraer required to re port the value of the farm produce which l consumed by himself and family? 1 A. No, but any amount of ex jprnne Incurred In producing tanlcn truck or other products eurouaumed cannot be claimed as a deduction. Q If a farmer exchanges pro duce far merchandise, groceries, etc., la the value of such merchandise to be returned for tax purposea. A tes. The price placed by the men hunt upon the goods exchanged for farm produce Is to'be Included as Income In the farmer's return. Q. I have two children who live at home and are regularly employ ed. One la 17 years old. the other ia 31 years old. Am I required to Include the amount of Income which accrues to each during the calendar year In my own personal return? A. As the first child hss not yet reached Its majority arid Is still un der your legal control, the amount of Ita Income la to be Included la your personal return and la subject to tax In your hands. The Income of the child which has attained Ita ma jority Is not to be Included la your return and Is only subject to tax In the hands of tfist child. Q. I hold an endowment life In surance policy upon which I paid premiums for SO years. In 1917 the contract matured and 1 received Its face value or I l,0f0. Must I return the entlfe amount received? A. No. Return only the differ ence between the aggregate amount of premium paid and the amount re ceived upon the Maturity of the con tract. MUTISM TUOOI'H AliVAM'K TWO MILKS IN I'.W.K.HTIVF. London, Feb. li. llrltlsh liitve advanced two miles on a six mile front nor thrust of Jerusalem. STItlkF.KH OlthKllFJl TO ItKIIIKT MUt KXAMIWTIO.N New York. Feb. 15. -Many strlk Ing ship carpenters at the Staten Island plants have ben notified by local boards to appear . today for physical examination. Cards at the Courier offce 7 1 3f &si 4a f -r 1 M Your Stenographer Is Worth More to You When Working With the ROYAL No matter how much your stenographer knows about her business and your busirtess" Ybur. organization is judged by her finished work. Her finished work is just as good as the typewriter she uses allows her to make it. The ROYAL enables your stenographer to do better work and more work with less effort. Exact construction -simplicity and strength -perfect Eresswork-these allow typeing which wins praise for er and prestige for you. Got tlie Fact. Don't be ftatlHfled with any typewriter aervioe until you . know the Royal. Let your stenographer try it, and notice the Improve ment In her work. Write or telephone) any branch or ugemcy and a representative will call. , - Write for Facta About the Trade-Out. A Htraigbt ' forward, and lntarewtlng story of the develop , ' ment of the typewriter. , postal will bring it at once, , r ROYAL TYPEWRITER COnPAtlY, IHC. Factory: Hartford, Conn. Main Office: 364-366 Broadway, New York. Seattle: 1217 Fourth Ave. Yi UII TEE FOR TRAINING SCHOOLS Washington, Feb. 15. The coun try's schools and colleges are to be nioMIUrd behind the army. With that end In view Hecrctary of War llaker hss announced formation of a war department committee on edu cation and special trnlulug. It In made up of Col. Hugh 8. Johnson. deputy provost marshal general; IJetitensnt Colonel Hubert I. Kees of the general staff and Major General Neville Clarke of the adjutant gen eral's department. It la estimated that within the next six months 7M00 to 100,000 men will be given Intensive train ing In schools and colleges. Ibetp With ! filled Teeth. The sheep of ths we!ern Islands of Scotland are almost aa stylish ss the dgs that ride In sulomobllea nn our own Fifth avenue, In New York city. The canine aristocrats have oc casions! cavities In their teeth filled with gold, bnt the Bcottlsh sheep have their entire set gold plaited before lliey have tiny chance to decay. The gulil plating Is due to gold dust In the soil. As rsrly aa l.VWI Hector Hueee. bishop of Aberdeen, speaks of the remarkable 'laiance of the sheep that roam "the f utilen mountain" In central Aber deenshire. Their wool la yellow, their flesh Is rid. necked, as It 'were, with saffron, ami I heir twin are 'the hue of gold. he says. popular Science Monthly. Place Work Above Riches. There Is u story lohl of u multimil lionaire h tin was offered JUWI.UMI mm fur his hiilillik' Itl the Implies In which he hail heeii Ihlerestod fur tunny veers. He went home that nlchl end iotinlted his wife, who had been his ijihhI eoinraile In all of his business iilviiiniris. and she said: "rviii'f ymi i.ll What would I do with the money. iihI what would you ilo without your lorkT" And the tnulllinlllionulre didn't -ell. Thla la lust nn Illustration thai ore to show that money can have only certsln value, and f tint value la nut . parable with the vnlne of work.- : change. Anytning to sell Try a classified. MEAT PRICES Are Up in the Air Ho are price oa everything else. At the baiimi Urn It will Mty you J compere our price with those of othnra, A ail titer la loU of aMlstac lion In get I lag tliw quality ktad lotcWher with profer handling, anil cut to your liking. lX of people know this. If V(K' doa't, try it. TEMPLE MARKET We have aa excellent stock of Mil and smoked uieata, pure lard and suhatiiuUM. Phone 134 .U.I, K. COUTH IJ KNHKD MY WAII TIIIK IMltl Wanhlimton, Feb. 15 Hy procla mation the president has placed all exports under license by the r trade board after tomorrow, r.lYtll.t Wil l. t.ltANT WOMAN HI FKHAfiK j : Ottawa. Feb, 15. ,, has announced The govern that woman suffrage will be established in Cans-da.