Bemidji Daily Pioneer Newspaper, March 3, 1920, Page 3

| ‘Workers Must File Schedules | of Income for 1919. MARCH 15 LASTbFILl’NG DATE. | Net Incomes of $1,000 qr Over, If Sin- gle; or $2,000 or Over if Married, Must Be Reported. , The Income Tax imposed by Act ot Congress on earnings of the year 11919 is now being collected. . Returns .under oath must be made on ‘or before March 15 by every citi- zen and resident who had a pet in- come for 1919 amcanting to: $1,000 or over, if single; or if mar- yied and living apart from wife (or husband) ; or if widowed or divorced. $2,000 or over, if married and living with wife (or husband). The status of the person on the last day of the -year fixes the status for the year with respect to the above requirements. : ' Under any of these circumstances a return must be made, even though no tax is due.- . ¢ Husband and wife must consider ‘the income of both, plus that of de- ‘pendent minor children, in meeting this requirement ; and, if sufficient to require a’ return, all' items must be shown :in a joint return or in separate returns of husband and wife. . * A single person with minor depend- ents must include the.income of such dependents. ’ A minor who has a net income of $1,000° or more is not considered a dependent, and must file a separate return. ”~ . Personal returns should be made on Form ~1040A, unless the net income exceeded $5,000, in which case Form 1040 should be used. Residents of Minnesota should file thelr returns with, and make payments- of Income Tax to, Edward .J. Lynch, .. Collector of Internal Revenue, St. Paul, Minn. How to Figure Income. The best way to find out whether one must file a return is to get a Form 1040A and follow the instructions printed on it. That form will serve as a-reminder of every item of income, and if a return is due it tells how to prepare and file it. A If in doubt on any point as to income or deductions, a person may secure freg & advice and aid from the nearest Inter- . mal Revenue office. . Guesswork, estimates and other hit- or-miss methods are barred when a per- " gon is making out his Income Tax re- |Business Men, Farmers andWage | CARING FOR NURSERY STOCK Trees and Shrubs Sent by Mail Fre- quently Dry Out Badly Whila Enroute to Consignee. It 18 sometimes difficult for coms munities or individuals located at some distance from the postoffice, along a rural mail route, to get trees and shrubs from nurserfes in-a fresh condition. Owing to irregular mail Young Fruit Stock Heeled in to Pre- vent Drying Out. service, often times nursery stock 1s pretty well dried out when received by the purchaser. Trees and shrubs must be fresh if they are to survive after planting. The following sugges- fion from Prof. W. J. Morrill, of the Colorado Agricultural college may prove helpfal: “Have someone receive the stock immediately upon its arrival at the postoffice or express office at the other end of the route. Have them heel the trees in a moist, shallow, trench, covering the roots with moist earth and leaving the tops out but shaded from sun or protected from drying winds, and so hold until some- one is coming to your place or until { you can go in to get them. .The trees will thus be protected from drying out and will be in good condition, with such treatment, for a week or so. In carrylng them home, keep the roots turn. “Accuracy and completeness must | moist and covered, away from the sun be insisted upon. ‘The return is a ‘gworn Statement. As such it must -be thorough and accurate, Salaried persons and wage earners - must ascertain the actual compensatlon received. Overtime, bonuses, shares in the profits of a business, value of quar- ters and board furnished-by the em- ployer and other items which are com- pensations for services: must be in- cluded. ' It must be borne in mind that com- pensation may be paid in other forms than in cash. A bonus paid in Liberty Bonds is taxable at the market value of the bonds. A note received in pay- ment for services is taxable income at its face value, and the interest upon it is also taxable, Other Returns Due. Every partnership doing business in the United States must file a return on Form 1065; and every personal seryice corporation must flle a similar return. Corporations must fille annual re- turns on Form 1120. Trustees, executors, administrators and others acting in a fiduciary capac- ’ty are required to file returns. In some cases, Form 1041 is used; in othefs, Form 1040; and still others, returns on both forms are required. Information returns, on Forms 1099 and 1096, must -be filed by every or- ganization, firm or person who paid, during 1919, an’amount of $1,000-in salary, wages, interest; rent, or other . fixed or determinable income to an- other person, partnership, personal gervice corporation or fiduciary. .These information returns should be for- and dry qh'." BUYING TREES FOR ORCHARD Best to Patronize Reliable Nursery as Near Home as Possible—Be Cautious of Agents. Always buy trees of a reliable nur- sery as near at hpme as possible. 1t is all right to buy of traveling agents if you like, but it is advisable to gath- er a little information beforehand for yourself so that you will not be taken in. In fact, if you contemplate es- tablishing an orchard of any size it | might pay to make a personal trip to the nursery. You can learn a great deal, and. might get enough discount on your order for buying direct to pay all your expenses. The trouble with most agents is that they do not try to understand your situation, but try to sell you as many trees as possible of every kind and variety they have list- ed. Unless you know what you want they can do it, too. G0OD LOCATION FOR ORCHARD Purely Home Affilr Should Be Near House—Put Commetcial Orchard Anywhere Convenient. _The purely home orchard should be near the house, and a combination orchard should be as near the house as the proper land for it may be had. It matters little where the purely com- mercial ofchard is- placed, if it has warded directly to the Commissioner |good soil, provided you see that it is of Internal Revenue (sorting division), ‘Washington, D. C. \ INCOME TAX IN NUTSHELL WHO—Single persons who had net income of $1,000 or more for the year 1919, Married couples who had net income of $2,000 or more. WHEN—March 15, 1920, is final H date for filing returns and mak- H ing first payments. WHERE—Collector of Internal Revenue for District in which the person resides, HOW—Full directions on Form 1040A and Form 1040; also the \aw and regulations. WHAT—Four per cent normal 1 tax on taxable income up to $4,000 in excess of exemption. Eight per cent normal tax on balance of taxable income. Sur- tax, from one per cent to sixty- five per cent on net incomes over $5,000. placed convenient to the road so that no time will be lost in handling the frult when harvesting time comes, T e HORTICULTURAL NOTES Set out the young orchard ae soon as frost is out of the ground. * * % Pick the apples carefully without bruising if you want them to keep well. s ® = The strawberry patch should be covered with straw mulch just as cold weather sets in. . s % Mulching of trees and shrubs with manure late in the fall tends to pro- tect the roots from freezing and thawing and also helps. to hold moist- ure in the sofl. I * | See that the southwest side of young fruit trees and smooth-barked ornamental treed are protected from the sun. Lath, wire screens, or corn fodder may be used for this purpose. Drs. Marcum & McAdory Physicians and Surgeons Barker Block, Third St. Hours—11-12 a. m., 2-6 p.m. Phones—Office 802, Res. 211 REAL ESTATE Phone 144 “Follow-Up” of Want “‘Ad” About an Expected Baby AN FRANCISCO.—Born here, a child to Mr. and Mrs. Robert Barnett. Who- ever wants it can have same by paying the price—unless the parents have changed their minds. At present they wm’nh\s‘ee reporters, and the deal may be all off. This, In effect, is a “follow up” on the “want ad” inserted recently by the couple. It read: “WANTED—Someone to adopt child at Dbirth; due in about a month, References exchanged.” i The “want ad” aroused nation- wide comment, most of it protest, from women in Chicago, New York and other communities. The Barnetts : were indignant at this national air- : ing of their family affairs, but the prospective father clung to his resolve to dispose of the baby. “We're not too poor to support another child,” he sald. “But we have two already, snd we feel we simply cannot give a third the training and preparation for life that it would deserve. Hence we decided to give it out for adoption to some couple more fortunate in worldly goods than are we. I say we because my wife agrees thoroughly with me.” . tl;’hllrs. Barnett, twenty-two years old and married five years, smiled wanly al s, “Of course,” continued Mr. Barnett, a soclalistic shoemaker with his ewn ideas as to how the would should be run, “we should expect the couple to pay the expense of the baby’s birth; also other.expenses we have incurred leading up to its birth.” “You can’t love something you have never seen,” Barnett said when speak- ing of the approaching birth of the next member of the family. “No extra charge will be made in case of twins,” said Barnett: “The buyer should be given a chance.” But is the baby for sale? So much has been published concerning the prospective sale that reporters were met with locked doors and unanswered doorbells wher they called at the Barnetts' little third-floor front suite. A Good Habit to Get Into WHO WANTS THIS CHILD ? FOW much of this paper do get full benefit from? There is certain news which interests you. There are special articles which you find' valuable. But do you read all the advertisements regularly? . ....Here is a source of opportunity for all our readers. These merch- ants are sending their business messages to you through this newspaper. And they want you to know what they have to sell. Always look over these “mes- sages” carefully, whether you want to buy anything at the time or not. Keep track of what the storegs and manufacturers are offering, and when some need does come ‘up you will know just where 'you can get the best value for your money. Save the time and energy re- e quired to shop around TIME FOR PRUNING GRAPES' F place to .anotll)ler. oufinogorv!:h%l;: e afi e You you’re goiug and what you're go- Senson and Early Enough to || . _WANT iy 107 hofore gon g0, Lk Avoid Bleeding. TO GET Grapes should be pruned during the YOT{}EW%N}O Start NOW to Get the Habit Of Read- dormant’ season, but early enough in the spring to avoid bleeding, that is be- fore the sap rises sufficiently to flow from the wounds. A common hand ing All the Ads in This News- GET YOU WANT paper Every Issue TO GET IT IN THE GREAT WANT GETTER, FIRE INSURANC REYNOLDS & WINTER 212 Beltrami Avenue THE BEMIDJI PIONEER pruning shears is good for the work. l Subscribe for The Ploneer. fThe- Smaller Cars—and the World’s Most Popular Tires e Notiresbearing the Goodyearname,not even the famous Goodyear Cords which equip the world’s highest-priced cars, embody a higher relative value than do Goodyear Tires in the 30x3-, 30x3Y, and 31x4-inch sizes. In these tires owners of Ford, Chevrolet, Dort, Maxwell, and other cars taking these sizes, are afforded a measure of performance and service such as only the world’s largest tire factory devoted to these sizes can supply. All that this company’s experience and methods have accomplished in these tires is available to you now at the nearest Goodyear Service Station. Go to this Service Station Dealer for these tires and for Goodyear HeavyTourist Tubes. He has them. 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