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