Reniai
: planting, ditching, etc., cannot be
claimed against earning* A farmer la
not allowed to claim a salary for him
self or members of his family who
work on the farm.
Wear and Tear.
Purchase of farm machinery. w»g-
1 <>ne. work animals, etc., also the cost
of con st met Ion of extension of build
Gains for 1919 Must Be Flqured Ings, .line fencing, etc, should he ron-
ahlercd additional Inieetmmta In the
Under U. S. Law—Returns
farm and are not proper deductions
I against income
Due March 15.
A rm sona Ide allowance may he
' claimed fur wear and tear on farm
LAND SALE PROFITS TAXABLE buildings (except the farmhouse),
fences, machiner), work animala, wag
on». tanks, windmill» and oilier farm
Necessary Farm Eipeneee May Be «qul|xneot which Is used In the con
duct of the farm.
Deducted—Special Form for Farm
A» to auto» and tractors» the coet of
Incorno—Cash or Accrual
these la m>t an expense, although the
Basis for Computing.
rout of their upkeep la an allowable
•leductlon. If the machines are used ex
clusively for farm purptaw» and not
A farmer, shopkeeper, or tr adeems ti
fur pleasure Al»- In stteh cwsew, a dr
must «sure Up hla net Income for l»tu; duct Ion for wear and tear I» allowed.
and If the fartu or business IncouM»
Farm Loases.
plus hla other Income was sufficient n»
Tlie loss of a growing crop Is not a
require mi Income tax r*turn a com prvqier deduction from Income. Inas
plete return must be tiled with tlio col much as the value of the crop had hot
lector of luternal revenue by March 1&. been taken Into gross Income. The
A farmer should ascertain the grow beta of a building or of machinery
Income of hie farm by computing alt through storm, lightning, flood. etc, la
sains derived troni th* aal» or ex- an allowable dedOCtlim. bill care should
change of hla producta, whether pro l»e used to ascertain the correct loss
auatalned as n-atrlctwl by Income tat
duced on the fumi or punhaw-vl an<t
regulations
resold.
No deduction Is allowed In the case
Farm Eipenaea.
of ItMs of animals raised on the farm,
From hl» icrnaa Income a farmer tai but a Iosa is deductible from groa» In
allowed to chante off nil nt hin n«-cew come If the animals had been pur
«ary expenses tn the conduct of the rimani for draft or breeding pun «owes
farm during the year. These Include Í
Shrinkage In weight or value of farm
coat» of planting. cultivating, harvest producía held for favorable market
ing and marketing.
In addition to prices cannot be deducted as a Iowa, for
the»« cost» he may deduct money »|>eiit the reason that when such products
for ordinary farm tools of abort life are sold the shrinkage will tie retiectist
bought during the year, »uch a« «hov 1 In the selling price.
els. rake«, etc. Aiwa, the coat of feed •
Sals of Farms and Land.
purchaiu<d for bls live stock may be
The
vaine of agricultural land»
treated a« an expenne In so far as th!»
coat represents actual outlay, hut the been jumping during the |aist
value of his own products fed to ani I yenra. and during l!»lt> many owners
sold out part or all of their lands at
mal» 1» not a deductible Item
Other farm expenses allowable are big profits AH such gains constitute
the cost of minor re|Milra on buildings Income and must he taken Into the net
(but not the dwelling house), on fences, Income for the year
Any person who sold part of a fnrm
wagons and fnrm machinery ; also bills
|>al<! for horseshoeing, slock powders or ranch, or port of a |mr.-rl of land,
rock salt, services of veterinary, inxur must also «how any gains reallaed by
a nee (except on dwelling house), gaso the sale
The method of figuring gains and
line for o|H-mtiiig (lower ami sundry
loases
on sm*li trn nan et Ion» I» pre
other expenses which were paid for In
scribed In the Income Tax regulations,
cash.
As to hired help, all the productive raptes of which may be secured from
lnl»>r Is a deductible expense; but the Internal Kcvenue IVdlectora.
I
Forme for Returna
wages of household servants, or help
hl nil to Improve the fnrm. as In tre«-
The Internal llevenus Bureau
don’t
ship your furs
F
vî^
^>0
•eiHit aii Impruv.-d ro
III« u«e of furimi»
Thl» furili,
gsthsr Wlth Fumi HMOA or Ioni. wlll
Ulve thè farmer expllclt Informatimi
a» tu how lo pruiwriy figuri- hi» net
Incorna for UHI»
Thi-re are two motboda of Agii ring a
fnrtner’a inciti»- fax return thl» yenr.
Ile may make hla rei urti on thè basta
of thè dlffervnce between thè money
ami gemi» recelvi-il for hi» pruducta
sud thè cn»h pobl «ut for nettisi alluw-
utile fumi l'tiM-nare wlthlii Die year.
tir I h - may nmke lil» return on thè ae
rila! lutala, wlilcli nii-nii« coinputlag
he rrcelpl» and i-Xpenw« lini! |»-rtnlli
to thè te laide yi-ur, oxclmlltiit Incanna
•»rilevi and exiH-nsea Imurred in pre-
>ìuua v« su-i-ev-ding year»
OREGON NEWS NOTES
OF GENERAL INTEREST
Principal Event« of the Week
Briefly Sketched for Infor*
mation of Our Readers.
A letter recel »rd by the tai depart
ment of Dvuglaa county from the art
Ins auditor of the Dulled Htaira tress
ury stated that Duuglaa county's claim
for back lairs on the Cooe Bay »wann
road frani lands In the tutu ot 155.
»7» 17 had been allowed and that a
r«a»ury warrant tor the amount had
been forwarded to the county tr»-aa
arar.
unless the bundle is tagged to'Shuberf
The Highest Prices Ever Known
That's What You'll Get from “SHUBERT*
J
«SI LARGÌ
W^IUTU LAdU. <•«•>*«•»••«««
I wriffOlU»«
<
»T •»<•>•« «<*•«
NA
2
A.tRa«« «• M B-rt • >«AUriJ
1 MINK
»MM2S.il 2« 00 UK« 15NM12.N HNb LSI lt.Nb LN
.’dH UHM lxNtiEM li.Mli LSI LNb L4 SMb 5.N
líWti I’M HMte 9.M I Mti I M (Mb 5M LNb 4M]
Fine. Dark
Uvual Color
Coast
MUSKRAT
[Spring
¡Winter
8.NII IM
L»W SJO
Uh LSI 1
LNh m 1
SNb 175
151b 175
lSIb 175
LSIb 1.75
SKUNK
VOI (ITU [IM “ritiicf
«•IRfßtüM
esfea« e («♦•• »ö *»««*•<
««••a »» b *« pa «»| ga»««
iPiliUll 7
M'R«
LNb 7N
Lito 5J4
475b 425
125 b I TS
3Nb IM
LSIb 1-Si
tooouwetMn
■ ’•i-nrr-K*’
7Nb 151
LNb IM
LSIb IM
225 b I2S
IxNbl’M UNII 9.51 925b 125
Black
li.Mll 9.M L54M 12 725 b (75
Short
IM li 7 JI MO L« » S SIb 5 N
Narrow
SMb LN JJSti J2! 1Mb LSI
Broad
These extremely high price« for Oregon Fur« are bawd on the well-
known “SHUBERT* liberal grading and are quoted for immediate ship
ment. No. 3, No. 4 and otherwise inferior skins at highest market
value. Ship your Fur» now—when we want ’em. You'll get "more
money" and get it "quicker" too.
:
-SHUBERT" RETURNS WILL MAKE YOU HAPPY
SHIP TODAY—AND KEEP 'EM COMING FAST
•HIP
A.T
All
YOU»»
~THELW6ESTHOUSE....... ..
FU PS
tNRtCT
__ _
_
TO
_
. _
AMERICAN
RAW FURS
XÇ-27 W Austin Ave. DeptltuChicaqo. U-S-A,
WK3
A stock growers' association has been
organised al Gold Beach, furry bounty,
fur the protection of farm animals
from predatory animals and to secure
better prices for Stock
Because of Incn-Mcd business In the
Inheritance tax department of the state
treasurers' office, an additional audi
tor baa bt.«-n added In the person of
H A Reid of Portland.
The market outlook for all kinds of
commercial berries In Marlon county
Is quite Mtlsfactory from the stand
point of the grower, and it la predict
ed that ths demand for thee« products
during the year l»3o will greatly ax
coed the supply.
That the English people do not fear
prohibition will strike th»lr little Is
land and stop the manufacture of brer
for a few years al least la evidenced
by rhe tiling at Eugene of hop con
tracta wherein a big English firm
agrees to buy th« crop of three lame
county growers for four mnaecutlve
years, beginning this year
The con
tracta call for the payment of a total
of *3X4 «KM
Orgaalxailoa of a new political party
to be known aa the land and labor
league of Oregon, elimination of those
h stuns of the tentative platform d«
e1ar< d objectionable to the grange, and
the adoption of yrsolutlona design
d to cover operations of the bodv
In a future effort to gain governmental
supr macy. marked the closing session
n* the convention at Malem. mad« up
uf d<l<-iratee from the various labor
unions of the state, farmers' organisa
lions and Individuals In sympathy with
lbe proposed UMiVi-uii-nL
OUR GROCERY DEPARTMENT
Is ( o’.iipk te nini tun
stock fresh and ole U.
Wo
a lull lini* of
( 'oline, Spices,
('mined Goods, nuil in
faut, everything I !<•<•< I(‘< I
for the table.
chitv
HIBLER 8 GILL GO.