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About Daily capital journal. (Salem, Or.) 1903-1919 | View Entire Issue (Jan. 25, 1919)
THE DAILY CAPITAL JOURNAL, SALEM. OREGON SATURDAY. JANUARY 25. 1919. PAGE THREE Athletic Coach "Over -There" tllg'l j si W v.' i OPVftlOHT JRES& 1LLMTRATINGSSRVICK. N. V. i "Sparrow" ' llobinson, tho well known athletic . couch, who has been preparing the boys over there far the various athletic contests that holp those boys Inactive in camps to bear the tedium of wait ing for orders to sail for home. INRUENZ J BAN WILL BE (Continued from page one) part of the parents. School Regulations. Tliis morning there was a conference between Superintendent Todd, Dr. Cnslmtt. the school physician; Miss Kopf, the school nurso, and Howth Of ficer Peniberton, as tho result of which tho following regulations were drawn up governing tho conduct of tho schools: ' 1. No children ere to be admitted to school from homes where quarantine cards are still up. 2. Children may bo admitted from tomes where other members of the family have hnd tho disease, immedi ately, on removal of the quarantine eard. 3. Children who have had tho disease will not be admitted until two weeks from the date when tho 10-day quaran tine limit expired, and then only on written permit from oither Dr. Pcm borton or Dr- Cashatt. 4. N0 children will be required to wear masks, but will be under the elosest obsoryation of the teacher, and anv child showing least sign of illness will be isolated at once. , t " ' 5. Each morning before entering up on studies there will be a. thorough in spection of a children and teachers, and any cases of Bickness reported and isolated until an opinion is obtained as to whether symptoms are serious. 6. Etch morning thore is to be ft to port handed in from each family as to condition, and also as t0 other famiiles in vicinity. This report in turn is to be sent to tho health office and any bus picious case investigated. f. On tho opening of schools Mon day each child will be questioned as to whether they have had the influ enza and whether tho time limit of two weeks lias expired. 8. All janitors are ordered to hc-vo their respective buildings thoroughly aired, dried and heated for the open ing on Monday. Dallas Boy Makes Good k Regular Army ' (Capital Journal Special Service) Dallas, Or., Jan. 25. Sergeant Joe Brown, son of Mr. and Mrs. J. A. Brown of this city, is in Dallas for a low days visiting friends and relatives. Joe is a quartermaster in tho regular army and for the past three years has been stationed on the Mexican border. He was formerly an instructor of army cooks at a school at Columbus, New Mexico. Ho is one of the many Dallas boys who havo niatle K00(1 in Uncle Sam's service. ' Mr. and Mrs. B. G. Dykstra, of Uma tilla, are in Dallas this week for a brief visit with relatives and friends. Mr. Dykstra, who was formerly a teacher in the schools of Polk county, is now superintendent of the city schools of Umatilla. He states that the schools of his city havo been closed for the past two "months on account of the Spanish influenza epidemic and that the school houses in the city have been converted into emergency hospitals to take caro or the patients, -nr. irsi toys that the epidemic has been ex tremely severe in his city and that it will be some wecKs Dorore scnooi can Corporal Charles G. Davis, a Dallas Vr VL-hn lias heen stationed at Fort Douglas, Utah, for the past several months, returned to his nome nere iuu week. Davis secured a release from service on account of having a largo raueli to lane care 01 m "' cuumj and also property interests of his mother-in-law in Lincoln county. . Dr. W. C. Schacfcr, a prominent den- Beecham's Pills mil rapidly improve your compl exion by arousing th8 fiver and petting stomach and blood in good order. Lvt Sil of Any Me JiciM in Of WarIA s if'-' .... v. iTHRiFTY BEN FRANKLIN Made Eeqsest Of ?25,0C0 To ce Used By Yoimg Mar ried Artificers' Philadelphia, Jan. 24. Residents of this city realize well why Ben Frank lin's picture appears on the 1919 W. & a. One item of the versatile printer's thrift has fciven many Philadelphians ready injimj when it was badly need-l ed, r.nd new nets the city at large a handsome little building. Franklin mudo a bequest of $25,000 known as the "Dr. Franklin Fund for Loans to Young Married Artificers." Tho bequest was niado in 1790, and in making it, Franklin looked 200 years ahead, estimating what the total would bo in 1890 and 1990. By his process of calculation, Frank lin cstimatod the fund would be $G65, 000 at tho end of the first 100 years, but it fell far short of this figurij reaching but $89,883.95.' Several reasons are advanced for the failure of the fund to reach the amount Franklin has expected in 1890 but ths principal one is that the "young mar ried artificers" failed to borrow as oft en as ho had expected, due probably t tho restrictions. Later the restrictions were made less drastic in an effort to eet tho money out to borrowers, with the result that less attention was paid to character and responsibility and fre cost of living. Tho war, of course, has lost. Terms Characteristic. The torms laid down by Franklin wore characteristic. They wero dictated by sound business judgment. He de creed that the loans should not be more than 00 pounds sterling, nor less than 15 pounds. Borrowers were required to pay CGh year interest at 5 per cent to gether with 10 per cent of the principal until the loan was paid off. It was with the expectation fchat tho entire fund would bo kept busy that Franklin made his estimates of what tho total would be in 102 years. Franklin did not intond the entire fund to bo continued for- loans after 1890, but that in that year 100,000 pounds bo turned over to the city of Philadelphia to "bring the waters of the Wissahicken creek to the city and for public improvements, such as eque ducts, fortifications, etc." ; In 1907, tho board of city trusts, which was cuRtodian of the Franklin fund, turned over the money, about $133,000 to the Franklin Institute, for uko by the latter institution in its fund to erect a memorial building on the new Philadelphia' Parkway in memory of Franklin. V '" : cHumiEs. : First Methodist Episcopal State and Church Btroots. Sunday morning at, 11 o'clock wo would urge every member to pray in their homes that God would smito tho "flu" with death, in our homes, city, land, and world. We cannot opon our church to day but by next Sunday we hope to announce- a full program. In the mean time there will be a meeting of the Sunday School board, Monday evening at 6 p. in., in the church parlor. Every officer should bo present and every class should be represented. Thursday evening at 7:30 every well person is ex pected to be at the mid-woek service to give thanks to God for their escape or recovery from the influenza. The best special music, a helpful message, and your presence, will make it a profitable evening.' Kichard N. Avison, minister. First Christian. Lelnnd W. Porter, pastor. , Our con gregation will not meet in the church tomorrow but let us join in home prayer at 11 o'clock, asking for an end-, ing of this pestilence. Wednesday even ing prayer services at 7:30 o'clock. Kegular Sunday services, unless further prevented, Sunday, February 2. tist of this city, will leave within the next few, d:vys for Chicago where he will enter a dental school for a post graduate course in the latest methods of dentistry. Ho expects to be absent from his offico in the Uglow building until about the 10th of March. Mrs. D. A. MacKenzie is in Port laud this week attending a meeting in the First Presbyterian church. George Colman of Croswell, Michi gan, is in the city a guest at tho homo of his sister, Mrs. Mary Cutler. Mr. and Mrs. Frank Holman attend ed tho funeral of Miss Lena Brown at Monmouth, Tuesday. L. A Koberts, a prominent attorney of the city of Ashland, was in the city this week transacting business at the court house. Mrs. Cecil Bennett of Portland is a guest at the home of her parents, Mr. and Mrs. C. A. Bennett, on Jefferson street.. E. U. Steelqnist of Albany and H. G. Hunt of Chicago, officials of the Moun tain States Power Company, were in Dallas this week inspecting the local plant. Mr. Steelquist was formerly manager of the Dallas and Independ ence offices of the company. Circuit Judge Harry H. Belt was a Portland business visitor this week. Harry Butz, a promine: t Dallas prune grower, accompanied by Grovcr McDonald, were Capital City business visitors this week. Sheriff John W. Orr accompanied by Mrs. Orr and little daughter returned this week from a visit with Portland relatives. JOURNAL' WANT ADS PAY t Notes From The House $ t. Of Representatives $ Bpresentative Jones of Newport is one. of the spellbinders of ;he house, at times even quoting poetr.7. But like a league base ball pitcher, Mr. Jones has to wind up before getting into full delivery. Ho generally starts, his ora tions pianissimo and closes with a fortissimo passage. - Yesterday, in speaking on the question as to whether gradxuates of colleges sholld teach in graded schools, Mr. Jones opened up with the soft pedal. "Louder," yelled half a dozen members of the house. "Never mind, he'll get loud soon enough," remarked Speaker Jones. Having experienced the high cost of living in the capital city, even with all tho movies closed, it was whispered about yesterday that about all of the stenographers who draw more pay than the (representatives themselves, were about broke. Two wewks in boarding houses and at lunch counters had about exhausted the ready supply of money. Hence yesterday when the bill came up appropriating $23,000 for gen eral expenses, mud making an emer gency, thingg began to look a little brighter around the house. And it has been cloudy every day the legislature has boon in session excepting- the first day, Jan. id. Legislators from tho sunshiny coun try in the eastern part of the state now understand why natives of the Willamette valley are lovingly called weDtcet. it lias rained steadily on the lawmakers every day they have been here with the exception of Jan. . 13. And it has not only rained, but tho precipitation has be?n heavy with con siderably more wind than the old 'tim ers approve. To be under about and one quarter inches of rainfall m two weeks, the eastern Oregon folks say is just a -Uttio too much. Tho women of the state will get what is coming ib them if they will just leave it to Mrs-. Alexander Thoropr' son of The Dalles. Yesterday ehe itro duced a bill providing that in the eiu. ployment of school teachers, directors shall not discriminate between male and female teachers in the way of com pensation, providing of course their sua ce-ssful years of teaching are Shout equal. It was Mis. Thompson's minor-, ity report that the house adopted .yes terday that will prevent graduates- of eastern or in- fact any college from teaching in tho graded schools, until at- least they have had some normal training. ' -". ' The state lime board is in about tlie same fix that a business corporation would be with $30,000 invested in a manufacturing plant and no money on hand for, running expenses and then allowed to only. sell for cash pd then to people who are. not acauftoind .to paying in advance for their goods. To help the board along, a bill was intro duced in the house yesterday making it compulsory on county courts to enr ry in stock a supply of lime in 50 and 100 pound sacks, provided the court is petitioned by 50 owners of cultivated land. As tho law now stands the state lime board is allowed to sell only in car lots for cash in advance. If the present bill should become a law the farmer who wanted a small amount could buy of his county court at cost price. MORE ROADS PBOPOSED St-iill onnlhfT -nnvp.l hiyhwnv'it T)W- nnuArl in run frrnn Aft. AnU"l throutfb . 11 ' Cll. Tl 1 'am.HiiJ vvuouuurn arm ot. xitui iu iicrvwic.-j Tho residents of the first three towilfej hnve presented the matter to the coun ty court and the highway commission. According to county commissioner Wimf lin pminv ic inclined trt look with favor uon the road if some means of procuring tho money ror it can qc found. At present, however, he says, Marion county has its hands full fi nancing its. share of the Pacific high way. Tho -nmnnsed road would ioin tho two main avenues to Portland and connect them with a number of communities with the city. It would also put Mount. Angel and St. Paul on a paved highway SCARLET FEVER EPIDEMIC Scarlet fever is reported at the home of Sam lungen north of town and at the Thurston home at the southern edge of the city. The places were promptly quarantined, but someone tore down tho flag at Iungcn's, where upon the facts were reported to the county health officer and cheriir. luengen was in Jefferson Monday af ter the-quarantine was ordered. This is most dangerous disease, particu larly among the young, and no penalty is too severe for a person who wilfully disseminates it. Jefferson Review. INCOME TAXCOLLECTOR (Continuod from page one) that a million citizens and residents will make this year their first income tax returns. ''All signs indicate-that the Income tax this year will reach nearly every working man and woman, and nearly every merchant, shop keeper and far mer. Not all will have to pay the tax, but nearly all will be obliged to make a sworn statement of the year's iB comc. I am therefore advising every unmarried person who earned $1000 of over during the year 1918, and every married person, who together with wife or husband, earned $20Cf , to sharpen his pencil and figure out how he standi. He must ascertain accurately his gross income from all sources. There's his' salary or wages, including overtime pay and any bonus received as additional compensation. A married person having children nndcr eighteen who are work inrr, should include the earnings of such children. "If he sold any property at a pro fit, the gain must be computed and in clude in eross income. If he rented any property to other persons, the total rents received in the year must be as T $1565 F. O. B. SALEM i This has been a notable week in automobile his tory." '.' It marks the introduction of the new light weight, moderate priced, high quality car that has been expected for almost two years. The Essex made its first showing in hundreds of cities last Thursday. Thousands have been to see and ride in it. The great words you have heard spoken for the Essex are the voluntary expressions of its admirers. The Essex is being advertised by those thousands who now know its qualities. That is why we urgo you to come and see and ride in the car that has made such favorable impression. praised Because It Is Light, Low Priced, Economical, Elegant and Enduring . People talk of its beauty and the elegance of it appointment. They compare these qualities with those of fine, large and costly cars. Its lightness and economy of operation are noted and are com - pared with similar advantages that are exclusive to light cheap cars. The Essex was built to meet the n n demand for a car that would give comfortable and enduring service, that possessed the qualities that ap peal to one's good taste, that would meet every performance requirement and still was neither large, high priced nor expensive to operate. It JsJJhq, .manner in which it ful fills all f these demands that is excit ing so much interest just how.' Not a word of praise has been put out by the manufacturer. All dealers were instructed to let the Essex speak for itself. xt n i 227 State Street cortained, and from that figure a "de duction may be taken for taxes paid on rented property, the necessary minor repairs, firo insurance, any interest ho may have paid on mortgage, and a reasonable allowiinco for annual wear and tear of . tho rented property. The balance is ineludod in gross income for the year Interest on bank deposits, whether withdrawn or added to his bank bal ances, must bo included in all ialcula tious of income. Bond interest received during tho ear uiust t,lso be included except interest on municipal, county or stale bonds, intvest on United States bond need not Lc included by the ordinary bond holder' who purchased small amounts. Holders of large amounts of Liberty bonds, however, should risk their bankers to write to my office fur tho ruic applying to tax on buch interest. Iiivid-.'lids cn stock shares are in come, and must bo included in the gross figures, although tho law does not im poso the nounal tax on distributions uuido by domestic corporations. A person buying and selling mo; chandiM) must find his profits for tuo year on tho following basis: First, as certain tho gross sales or total cash ij eeipt". Then add together tho inventory at the beginning of the. year and the purchases for resale. From this latter turn subtract the inventory of goods on hand at the year's end, and tho re sult is the cost of goods sold. This cost, plus necessary expenses incurred solely through conduct of the ibusiness, is to be deducted from the gross sales, and the result is the net earnings of the business. A professional man arrives at his professional income by ascertaining the total of fees for services and deducting therefrom all expenses connected di rectly and solely with his practice. A farmer must figure up all income derived from the sale or exchango of products during the year, whether such produce was raised on the farm or pur chased and resold. He is allowed to deduct from this total hig expenses of the year connected with the planting, cultivation, harvesting and marketing of the crop, or the eare, feeding and marketing of livestock.! ( Ho is not al lowed to deduct the amount expended in 1918 in purchasing stock for resale; but when ouch stock is sold its cost is to be deducted from the sale price in ascertaining the gain to be included in this return of income. The cost price MM MMMMMM4 mUir Waw The Essex Made Good Thousands Praise the New Car Won't You Ride In It? VALLEY MOTOR COMPANY Distributors for Marion and Polk Counties Elbert Thompson, Manager of stock bought prior to 1917 cannot bo deducted as in tho case just cited, if such tost was included in tho deduc tion made in the year of purchase. The farmer is not required to include in his income tax computation the val ue of farm produco consumed y him self and family. But in cases where lie exchanged produce for merchandise! groceries, etc., thenmrkot vuluo of the articles received in exchango must be included. All other items of incomo arising during tho year through personal serv ice, business or trade, through use of proporty or money, should bo added into the gains for 1918. Everybody wants to know what in como is exempt from tax. Very few plums that fall to tho average man may be legally disregarded in figuring up his IIH8 income. Gifts and bequests cun bo eliminated; also proceeds of life insurance received by the beneficiury of an insured person. A person who cashed in an endowment policy need re port as income only that portion which exceeds the total of tho premiums he paid in all years on that policy. An nuities ure not taxable, unless tho per son received in tho year payments which represent, when added to all pri or payments on the annuity, an amount greater than the original eost of the W. II. Kelley, a lumber salesmr.n, of Omaha, found Neotm Soles 63 touch and durable that one pair of soles served on a second pjir of upptn) after the first pair of uppers had worn out in ten months of hard walking. And he says, "Those same soles will stand another ten months of constant daily wear." This is unusual service even for Neohn Soles but Mr. Kelley's experi ence should indicate to you a method of cutting down those rising shoe bills you have to meet. Simply make sure the new shoes you buy are Nedlin soled and have worn shoes repaired with these soles which are scientifically made to be comfortable, waterproof and exceedingly long-wearing. They are made by The Coodyear Tire & Rubber Company, Akron, Ohio, who also make Wingfoot Heels, guaran teed to outwear any other heels. necilin Soles ixuMutiuc. t. a. t-at.ua. Mtftfj We wanted to begin advertising the Essex . as soon as we had seen it. We knew it would be months before it would be ready for delivery, but we wanted ' everyone to know what kind of a car they might expect. . But the Essex builders have been manufacturing fine cars for years. Their factory is one of the larg est in the industry. They know that no words of praise can equal in their influence the impression that the car itself can make. So they said we should not advertise the Essex until there was an Essex for tha people to see and ride in. Now the People Are Advertising It That is the only thing about the Essex we want to call your attention to in this newspaper. If you will come see the car and ride In it we know what you will do. You will join the thousands who are saying things in more convincing words than we can print. Your endorsement will go farther than anything we can say. The appeal of the Essex is resistless. Everyone admires it. It is making friends of all who stop to note its appearance or who will ride in it over the rough roads we pick out to reveal its comfort and sturoiness. we don't need to prom ise marvelous performance qualities. When you ride in the Essex you will know how it accelerates and pulls under load and how it glides over the roughest roads with a smoothness that you have thought possible only in much larger and costlier cars. - You will know how economical it is and can see the provisions that have been made to keep it frea from rattles and squeaks. Aren't you interested in seeing them? annuity. Dividends on unexpirod life insurance policies are not taxable in como; but dividends on paid up policies must be considered income. Alimony is not income to the recipient, nor is it uu ullowublo deduction on tho part of the person who pays. From tho total ef all items of income, there are certain deductions allowablo by law. All in terest paid on personal indebtedness and ull taxes paid during the yew aio deductible, except federal incomo and excess profits tuxes, inheritance tuxes and assessments for local improvements such as sidewalks, sewers, etc. Losses incurred in business or trade are allow able, also losses arising from fires, storms, shipwreck or othor casualty, or from theft, in cases whore such losses v.ro not compensated for by insurance or otherwise. Losses incurred outsido of a person's regular business ure allowable to tho extent of gains report ed from similur transactions within the year. Debts due to the tnxpnyor actual ly ascertained to bo worthless during the yenr are deductible. Depreciation on property used in a profession, in business or in farming is another item that mr,y bo claimed as a deduction. The storekeeper may claim 'depreciation on his fixtures and on his delivery horses and wagons, but not on his stock held for sale. The profession al man may cltim similar deduction on his instruments; and, in tho case, of a physician who maintuins a team or auto for muking calls on patients, reasonable depreciation may be cluimed. The farm er inav claim depreciation on his farm buildings, asido from his personul resi dence, nlso on his farm machinery, his work horses and farm work wagons. The theory of depreciation, in connec tion with tho incomo tax, is that wear and tear caused by uso in earning in come is a real expense in the earning of tho income. Tho rato is detcVuined by the number of yearB that the prop erty ordinarily would be useful and the cost of tho property is thebasis of tho computation. If tho property suffering depreciation' was bought or acquired prior to March 1, 1913, the market value as of that date is used, instead of the cost, in figuring depreciation. Contributions or gifts actually mado in 1918 to organizations operating ex clusively for religions, charitable, sci entific or educational purposes, and to societies for the prevention of cruelty to children or animals, may be deduct ed, to an amount not exceeding 15 per cent of tho net income computed with it ii! out the benefit of thi3 deduction. After tho total of all income is found, and the deduction ullowublo by law has beon'coniputcd as au offset, the amount of incomo iu excess of such deductions is the net income, which forms tho basis of the assessment of tlx. If every person in this district will examine his own 1918 income and hi allowablo deductions, in lino with dntn that I have given, he will know beyond doubt whother ho must file his return when tho blunks arrive. And here is how he will determine his liability to filo a return. If ho is single ho must file if his net incomo was 1000 or more and this requirement is enforced wheth er or not ho is the head of a family. If he ig mnrricM, he must file his return if his net income, including that of bis wife and minor children, was $2000 or more. Mr. Miller concluded: "I want to emphasize the co-operation feature. jf the collection of tho in come tax this year. The policy of tha internal revenue bureau is t" aid tnt payers to meet tho. requirements of the luw. We are going right to the people, not to swing clubs or to millet the wago earner of his savings, but offering every helpful governmental function that will assist peoplo to do then A RAW, SORE THROAT Eases Quickly When You Apply a Little Musterole. - And Musterole won't blister like tha old-fashioned mustard plaster. Just spread it on with your fingers. It pene trates to the sore pot with a gentle tingle, loosens the congestion and draw out the soreness and pain. Musterole is a clean, white ointment made with oil of mustard. It Is fine for quick relief from sore throat, bronchitis, tonsilitis, croup, stiff neck, B3thma, neu ralgia, headache, congestion, pleurisy, rheumatism, lumbago, pains and aches of the back or joints, sprains, sore muscles, bruises, chilblains, frosted feet, colds on the chest (it often prevents pneumonia). Nothing like Musterole for croupy chil dren. Keep it handy for instant use. 30c and 60c jars; hospital size $2.50. UHl
