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About The Evening herald. (Klamath Falls, Or.) 1906-1942 | View Entire Issue (Jan. 22, 1921)
PAOTI BHVBN tm i I. ; THE, EVENING HERALD, KLAMATH FALLS, OREGON FACTS ABOUT n m Thousands of lotturs paused In cor rcRpondonco last your botwonn thu burouu of International revenue and poraons claiming nil oxomptlon of $2000 oh hoad of (i family. Clrcum BtuncuH surrounding each individual cuhu ilotoniiliio Inrcgly wliotlior u por Bon Im ontltlod to Niioli exemption, Tlio fixing of IiIm sttitiw decides, In ninny ItiHtuiicun, wliotlior IiIb Income la tnxulilo or ncmtnxnblo. In oltliur ovont, If IiIb not Incomo for 1920.wuh $1000 or morn If single, and $2000 or moru If iilnrrlod, ho must fllu a re turn. A lioad of n family Ih doflnod by iroaaury regulations as ' n porBon wbo actually supports nnd. maintains In ono hoiiHoliold ono or tnoro Indl vlduuls who nro clonoly connected with him., by blood relationship, rela tionship by marrlngo on by adoption, or whoso right to oxorclBo family control and provldo for thoso depend onts la bnBod upon boiiio moral or lo gul obligation." A married person living with husband or wlfo, li ad dition to tlio $2000. oxomptlon al lowed hucIi persons can riot flalm a .$2000 oxomptlon na the lioad of a family, Irrespective of tho question of tho support of othors of tho houBohold. Blnglo I'cnxcm A Blnglo porBon tho term Includ ing widows, wldowors, and porsonn not living with wlfo or husband Is tho bond of a family It ho Is tho flolo support of ono or moro rolntlvos liv ing In tho snmo house with him, and If ho oxorclscs control of household affairs. Tho $1000 additional oxomp tlon allowed a Blnglo person ns tho head of n family can not bo dlvldad between two momboro of n house hold. A division of responsibility for "control of housohold affairs" ox eludes both parties from tho claim. Whether n porson who does not con tinuously Ilvo In tho samo hoiiao with dopendent rolatlvoa Is entitled to tho $2000 exemption doponds upon tho churnctor of tho separation. If n par ont Is absent on business part of tho year, or a child or othor do pendent away at school or on a visit, tho common homo bolng maintained, tho exemption applies. If n parent Is compollcd to main tain his dopendent children with rel atives or In n boarding houso, tho ox omptlon mny still apply. If, howovor, tho dependent continuously and with out necessity makes his homo olso whoro than with his bonofactor, tho latter Is not tho head of family, Ir respective of tho quostlon of sup port. A tnxpayor may not bo tho head of a family and still bo allowed an ox omptlon of $200 for each porson do 8ATUUDAY, JANUA11V 22, 1 BANFF, WONDERLAND OF THE CANADIAN HOCKIES, . .HAS MANY ATTRACTIONS FOR LOVERS OF WINTER SPORTS Order Your Suit Now '. Prices of Woolens have been reduced Per ; ; feet fit guaranteed. Prompt delivery. Your inspection invited. CHAS. J. CIZEK, Merchant Tailor t 4.MW444444' Leaguing VICJf v!!PPPw5 Banff 'J"4" 'JSm J ' --rrrS-SiB tzmiffltmiMKmimxmimmx u- wjmwEmBXJSE&gs xxsnm rrtjmamuwk m:U-;Gmtrr;3, x FIIEE HCED.S HERB Through tho courtesy ot Con gressman N. J, Slnnott the Her ald has received a quantity of frno government seeds for dielribs tlon. Included In each paefcaen aro beans, beet, lettuce, rodlah and onion seeds. Any ono desir ing a packngo may havo thorn by calling nt this office. If out of town subscribers want any of theso seeds thoy will 'bo mailed a packago upon request. I WEATHER RECORD ) O o Horeaftor Tho Herald will pubUsa. tho mean and maximum tempera tures and precipitation record as talc en by tho U. 8. Reclamation sorrlco station. Publication will cover tho day previous to tho paper's Issuo, up to C o'clock ot tho day. WOOD DRY SLAB costs you less than other woods. Wo can deliver SLABS moro promptly than blocks. All our wood Is dry and woll seasoned. Deliveries are difficult at this season of the year and prices re nooesstrily hlghor, but tho not profit to us U loss, oo do net blame the wood man for the higher prices. O. Peyton & Co. "WOOD TO BURN" OSOAR PEYTON 419 Main St. WILLAUD TEVTON Phone 535 i The CENTRAL Hotel STEAM HEATED ' ' ' " J III I ! I ROOMS BY THE WEEK, $5.00 AND UP ( OPEN ALL NIGHT ,v Cigar Stand A fine stock of Cigars, Cigarettes and Tobacco NEWS STAND Latest Daily Papers, Magazines and Periodicals GUY GARRETT, Manager Telephone 155-W foyUVV,-,-,-!-,-!-!-,!!" I'l , .WWf g pendent upon him for cblof support If such porson Is undor 18 years of ago or Incapablo ot self-support because mentally or physically defective Tho words "physically dofectlvo" refer not only to cripples, but to persons dofectlvo bqcauso of old ago or 111 health. Kolther rcslUenco, relation ship, nor legal dopondoncy aro fac tors In dotormlnlng tho right of tho taxpayor to such oxomptlon. To es tablish his claim, tho taxpayor must havo contributed during tho yoar moro than ono-half ot tho sum need ed for tho dependent's support. ' Allowable Exemption Tho following aro concreto ex amples of circumstances which gov ern tho exemptions allowed tho head of a family and for dependents: A son who has left home sends his mother moro (ban half tho sum re quired for her support. Ho Is allowed an exemption of $200, unless tho mother Is ablo to support herself, In which criso tho contribution Is re garded as a gift. A eon living at homo supports an Invalid inothor In tho sarin houso hold. Ho Is allowed a deduction ot $2000 as tho hoad ot a family, plus an additional $200 for hU dependent, who Is physically Incapaclated. (It should bo noted that tho $200 addi tional oxomptlon for dependents doc not apply to husband or wlfo, wen though olthor ono has bo:om? n tolnl burden upon tho othor.) A slnglo man lives with and sup ports a mothor 50 years ot ago and two sistors 19 and 21 yean ot ngo, all In good health. Ills exemption Is $2000 as tho head ot family. Since his mothor and 'sistors am neither under 18 years of ago nor mentally or physically Incapacitated, bt can not claim an additional oxomptlon for dependents. A wldowor Is tho onttro support of a child undor 18 yoars of nga. Ills oxomptlon Is $12TJ0. IIj Is not tho head of a family, and Is entitled only to tho $200 for a dopendent. KUITAHLH cakher OPEN TO JOUUN'AIilSM STUDENTS This year Danff, tho "Switzerland of Canada," has four ekl Jumps, tho couvor Island has hundreds of miles of splendid motor roads and Is a but Jan Jan Jan Jan Jan Jan Jan Jan. 8 Jan 9 Jan 10... Jan 11 Jan 12 Jan 13 Jan 14 Jan 15........ Jan 16........ Jan 17 . Jan 18. ... Jan 19 .. 20 21 Jan, Jan who has never vlowed Its loveliness Tho contrast botween tho winter grandeur of Banff and tho moun tains between It and Vancouver and tho eternal summer of Van couver, Victoria and Vancouver Is land Is ono that llngors long In mem ory and carries with It a dcslro to experience It again, If opportunity of fors. Tho Mimmor boauty of Banff Is already known from ono end of tho country to tho other, but Its beauty longest nnd best of which was built prise and a dollcht to tho traveler in accordance with suggestions mado by .Anders Ilaugen, champion ski Jumper of tho world, who has nlrendy Jumped 214 foot, but cherishes tho ambition to do oven bettor at Danff boforo the closo of tho winter sports' season. Banff, In tho Canadian Pa flclo Rockies, Is surrounded by moun tains a mllo high, consequently tho country lends Itself ndmirably to tho construction of ski Jumps nnd to tho enjoyment of winter sports In gen eral sklng, curling, hockey, tobog ganlng, fancy sxnf.ng nnd ovon win- tor swimming races In tho govern ment's famous pool, tho Cavo nnd Basin, supplied with hot BUlphur water from tho mysterious depths of Sulphur-Mountain. This' year many travellers visit ing California, go west throug'i t,0 United States and return through tho Canadian Pacific Rockies, or vlco versa, so that thoy can enjoy tho beauties of this scenic wonder land in winter, seo' tho winter sports at Banff, motor or play golf at Vic toria, or exploro tho primeval forests of Vancouver Island, a spot untouch ed by tho rigors of winter. Van- Max. 40 45 43 4G 31 25 39 21 31 ' 32 29 30 39 34 40 35 41 33 33 25 28 Mln. 27 3C 37 33 27 4 17 13 13 14 7 20 30 'SB 2C 34 26 30 30 12 Pre cipitation 22 ( 80 ot : -'1 r i i 10 - 1 Judge Emily Murphy ot Edmon ton, Alberta, tlio first .vraea maglstrato in tho British Empire, Is prcsldont of the Canadian Womet"o Press clubs and also of tho Federa tion of Women's Institutes in Canada. Good Cotfeo? Cafe. I'll say so. Owl 17-22 Ono of tho unwritten laws of tlio British parliament Is that a member In winter Is oven moro awo-Inspirlngi m wear hl3 not 80 ,onB ho B,u ih winter. uown anu does not spcaK. imraca- Tho winter sports' program is ot latc,y ho TiBe lle mUBl movo wldo vnrloty and tho storming of tho groat I co palace,- built by govern ment engineers, Is spoctacular and interesting. headgear. England's champion typewriter Is Mis Milllccnt Woodward, who has a record of writing 169 words a mlnutoj a speea wnicn is raster than that of -tho r.verago shorthand writer. Furthermore, sho accomplished tho feat blindfolded. s Excavating Teaming Let us make you a price on die glng that basement, or. other cavating you contemplate. Wo do team work ot every dcscrlptlo Phone 426-J UNIVERSITY OF OIIEGON, Eu gono, Jan. 22. A sultablo carcor in throo directions for grnduatos of tho school ot Journalism of tho Univer sity of Oregon, woro outlined last Friday, evening by Doan Erlo W. Al Ion before tho Oregon newspaper conforonco, In a brlof rotroapect of tho school during tho past eight years. He Indicated throo of these wri ters, oxocutlvea and administrators in big nowspapor offices, and pub lishers of country papers and trade Journals. Tho school, ho said, takes as much Intorest In tho ultlmato success of the student as In obtaining his first posi tion, and directs Its training toward that end. OA11KS FOK 7 OlIIUmEN Seven Armenian children will be given food, clothing and shelter through the help of various organiza tions on tho campus ot tho University ot Oregon. . WHO AUK THE WEST SnOTS Whothor students at tho University ot Oregon can hit tho bull's eyomoro times than tho studonts ot O. A. C. will bo decided in a title contest to bo hold this spring betwoen the It. O. T. C.'s of the two Institutions. Eat Moro Pay Less. Owl Cafo. 17-9? 1,----- rMB vwLHLHsjsMMslKn BsKiiBH HSsVTCssH' mwz&L 4H BKHiJiSVSJBSWBBBBBV!ttM Ssn TuvmIiiiiHH I BBKiTBkTZZt5 BJBJBJBJBJBJr. BJBJBJBJVI J v aSJBJBJBJjBJM liaMlMMSJASMiWslsiiiiiiiissiiii-vWJfMwW Jtiiiiil .vV ?HH iMnsVHKlfiBBisMl IHfl iBHSHBslBflHiHBlHSJlWftVsiiiHsh SD wf .. m Xr7 .BHKM I HIV 1 1 ' m f W ilsWW fiiliiHfS7iriiys' '" uKWILCjllriiRHAVJ lyiil Mrntm m rtU I9 f-imeWk IBfflBHfBBSssRS-" I li&giiyiaiMKfe" BEST PATENT jMffMI Bgaay flour ml I i WrfBsfiaRHBfiaHII I xoib.,a4ib.,49ib. IHfPvJri'i.o;;! Jxiij. '"Hswl . ijj85IT8lll y