Bemidji Daily Pioneer Newspaper, March 4, 1920, Page 2

Tegold. \ 11 { IR e “SUBJECT TO TAX @ains for 1919 Must Be Figured Under U. S. Law—Returns Due March 15. LAND SALE PROFITS TAXABLE. Seosssary Farm [Expenses May Be ' Deducted—Special Form for Farm Income—Cash er Accrual Basis for Computing. ‘A farmer, shopkeeper, or tradesman must figure up bis net income for 1919; asd If the farm or business income piua his other income was sufficient to requife an income tax retura a com- plete return must be filed with the col- lecter of internal revenue by March 16, '’ A farmer should ascertain the gross faceme of his farm by computing all gains derived from the sale or ex- change of his products, whether pro- duced en the farm or purchased and Farm Expenses. From his gross income a farmer is allowed to charge off all of his neces- sary expenses in the conduct of the farm during the year. These include eonts of planting, cultivating, harvest- tag and marketing. In additiom te these cests be may deduct money spest Sor ordinary farm tools of short life Deught during the year, such as shov- oln, rakes, etc. Also, the cost of feed purchased for his live steck may be treated as an expense in 80 far as this cost represents actus! outlay, but the < valug of his own products fed te ani- mals is not a deductible item, : Other farm expenses allowable are the cost of minor repairs on buildings (but not the dwelling house), on fences, wagons and farm machinery ; also bills paid for horseshoeing, stock powders, rock salt, services of veterinary, insur- ance (except on dwelling house), gaso- line for operating power and sundry other expenses which were paid for in cash. | As to hired help, all the productive laber is a deductible expense; but the wages of household servants, or help | hired to improve the farm, as in tree planting, ditching, etc, cannot be claimed against earnings. A farmer is mot allowed to claim a salary for him- self or members of his family who werk on the farm. Weap and Tear. Purchase of farm machinery, wag- ens, work animals, etc., also the cost of copstruction or extension of build- ings, silos, fencing, etc., should be con- sidered additional investments in the farm and are not proper deductions against income, « A reasonable allowance may be claimed for wear and tear on farm buildings (except the farmhouse), fences, machinery, work animals, wag- ons, tanks, windmills and other farm equipment which is used in the con- duct of the farm. As to autos and tractors, the cost of these is not an expense, although the cost of their upkeep is an allowable deduction, if the machines are used ex- clusively for farm purposes and not for pleasure. Also, in such cases, a de- duction for wear and tear is allowed. Farm Losses. The loss of a growing crop is not a proper deduction from income, inas- much as the value of the crop had not been taken into gross income, The loss of a building or of machinery through storm, lightning, flood, etc., is an allowable deduction, but care should be used to ascertain the correct loss sustained, as restricted by income tax regulations, 2 No deduction is allowed In the case of 10ss of animals raised on the farm, but a loss is deductible from gross in- come if the animals had ' been pur- chased for draft or breeding purposes, Shrlflnkuge in weight or value of farm products held for favorable market prices cannot be deducted as a loss, for the reason that when such products | are sold the shrinkage will be reflected in the selling price. Sale of Farms and Land. The value of agricultural lands has been jumping during the past few years, and during 1919 many owners sold out part or all of their lands at big p)‘ofils. All such gains constitute income and must be taken into the net income for the year. Any person who sold part of a farm or ranch, or part of a parcel of land, must also show any gains realized by the sale. % The method of figuring gains and losses on such transactions i® pre- scribed In the Income Tax regulations, copies of which may be secured from Interndl Revenue Collectors. Forms for Returns. The Internal Revenue Bureau has issued an improved Form 1040F for the use of farmers. This form, to- gether with Form 1040A or 1040, will give the farmer explicit information as to how to properly figure his net income for 1919. There are two methods of figuring a farmer's income tax return this year. He may make his return on the basis of the difference between the money and goods received for his products and the cash paid out for actual allow- -able farm expenses within the year. Or he may make his return on the ac- crual basis, which means computing the receipts and expenses that pertain to the taxdble year, excluding income earned and expenses incurred in p .sious or succeeding years. . SURGEON GENERAL Dr. Hugh 8. Cumming, (portrait herewith) succeeding Surgeon General Blue, becomes head of the bu- reau of public health service of the treasury department and not the sur- geon general of war department, that position being filled by Maj. Gen. M. W. Ireland. y The act approved August 14, 1912, changed the name of the public health and marine hospital service to the public health service,” and consider- ably increased its powers and func- tions. The bureau of the service at ‘Washington comprises seven divisions. The division of scientific research conducts the sclentific investigations of the service. Intensive studies of digeases of man, including hookworm disease, malaria, pellagra, trachoma, typhoid fever, and tuberculosis, of school, mental, and industrial hygiene, of rural sanitation, of public health -administration, of water supplies and sewage, and of coastal waters ere carried on from special headquarters: in the fleld in co-operation with state and local health authorities. Through the division of marine hospitals and relief professional care is taken of sick and disabled seamen at 22 marine hospitals and 123 other relief stations. ' Through the division of domestic (interstate) quarantine is enforced the ' laws relating to the prevention of the eases from onme state or territory into of epidemics and the sanitation of interstate carriers, @ —————————————— e SAYS LAWSUITS ARE CHEAP R L New York Judge Denies Charge That Poor Do Not Recelve + Justice. New York.—The assertion that the poor man does not receive justice in court, made recently in a report of the Carnegle Foundation for the Advance- ment of Teaching, was. contradicted by Judge Frederick E. Crane of the court of appeals. Speaking before the ' women members of the Kings County Republican club, he declared that “the | chief litigation in our courts is today conducted by the poor, or persons of moderate means, and at no time and in no country have the rights and remedies of the law been so- easily procured.” #“Nowhere in the world Is litigation 80 cheap or redress for wrong so read- fly afforded to the poor,” Judge Crane said. “Any law office of standing can furnish Instances of litigation conduct. ed without charge for services ren- dered because of the condition of the partles.” . German Who Sunk Sussex Dead. Berlin.—A first lieutenant in com- mand of a German submarine torpe- doed the English channnel steamer Sussex on March 24, 1916, according to a local newspaper which comments on the extradition list received from the allles. It is declared this man has gince died. Captain Steinbrinck fs charged on the extradition list with being responsible for the attack upon { the Sussex, which caused the death of 50 persons. An Ancient Rock. Bloomington, Ind.—There are rocks and rocks! Indiana university stu- dents see Monroe county limestone in great quantities, but rock-calloused as they are. they have taken a special interest just now ina rock that makes Monroe county varieties youngsters in comparison. The §peclmen has just been recelved by the department of zeblogy from the Smithsonian insti- tution. Geologists here say that it is fairly old—a billion and a half years approximately. Oak-Shoot Germany. : The latest German postage stamp shows four young oak-shoots springing from the stump of a dead-and-gone tree, to signify the resurrection of the new Germany from the old. The de- signer of the stamp evidently over | THURSDAY EVENING, MARCH 4, 1920 8. A. KolsE|| A. Brose ~ GROCERIES v The Best That Money 400 Minnesota Avenue (By United Press) | London, (By Mail.)—A low-necked blouse isn’t a *‘pneumonia’ blouse at all—it’s_a heatlh-giving, life-saving garment. i Anyone doubting this statement is at liberty to consult Professor Leon- ard Hill, who has been making in- vestigations for the Medical Research Committee. A bashful man would shrink fram investigating so flimsy and decollete a portion of women’s wearing ap- pa]rel. But Professor Hill isn’t bash- ful. He investigated and made discover- ies, all in the sacred cause of Science. He asserted that the blouse doesl not cause pneumonia, but is condu- cive to good health—the open neck acting as'a chimney to the clothes, letting heat and moisture escape. This (the discovery not the blouse) leaves women cold. They always knew -it.- It's one of those things they might have told Professor ‘Hill, saving him all the expense of re- search work. “The _healthiest people in - the world are sailors” said a woman phy- sician, ““and the unhealthiest perhaps are nuns.” All the same women are glad to know they stand in right with Science. 3 Keeps the best storx of Tobacco in _the’ Northwell, p_l;g Pipes. We do Pipe Re- | pairing. HUGH S. CUMMING Corner Eleventh and Doud Phone 657 | --EAT- Third Street Balé spread of contagious or infectious dis- another.This includes the suppression B 5 Clock Problem. ‘Our Waiters There are 12 steps around the face : of the .watch, 1, 2, 3, etc. The hour Do the Waiting hand' makes the circuit once while the minute hand makes it 12 times. It is true that the minute hand makes 11 more steps on the dial than the hour hand does, but it also makes the same A SOothing"Treat OOD ICE'CREAM s a WE PHOTOGRAPH; step that the hour hand ‘takes, thus making 12 to the hour hand's one. AA:YY‘;I:"EI:SE welcome treat for the ST e ANY TIME ; convalescent and is just as wholesome and nourishing as it is delicious. KOORS ICE CREAM SUPREME Not Reducing. Mrs, Bascom was buying some lard at the meat counter. Her little boy was outside waiting for her. A neigh- bor lady came by and asked the boy: “Where's your maw?’ 1 “She’s in th’ store gettin’ fat.”— Philadelphia Ledger. By day light, electric light,, flash light, etc. News photos of current, events especially wanted. Studio Portraits — Extra value sepias, only $4.85 per doz. Post Cards, only $1.85, and proofs sub- miEted. . N Rich Portrait Studio ; Phone 570W * .29 ’l‘egth St:, Corner Doud Kodak Finishing—Highest qual- ity at lowest prices—why pay more? Developing, 10c; prints, 2%x3%, 3c; 2%x4%, 4c; post School of Fish in Tender. Ossawatomie, Kan-—Wagter and fuel famines develop strange occurrences in raflroading and occaslonally ‘require strenuous incidents to. discoyer. them, ‘The which 18 by way off g»mfi-}, E. Sturges. bollermaker foreman " at the . roundhouse here, -discovered a school of Small minnows in-the tender of engine No. 125 the other day. The tender was brought into the shop for repairs after colliding with a coal ‘car at Lane. It is certain the fish had been in the tender’ for several weeks and that many of them had been dead for some tlme. Subscribe for the Pioneer. QUIT MEAT WHEN KIDNEYS BOTHER Take a Glass of Salts If Your Back Hurts or Bladder Troubles You No man or woman who eats meat regularly can make a imstake by flushing the kidneys occasionally, says a well-known authority. Meat forms uric acid which excites the kidneys, they become over-worked from the strain, get sluggish and fail to filter the waste and poisons from the blood, then we get sick. Nearly all rheumatism, hel‘dnches, liver trou- ble, nervousness, dizziness, sleepless- ness and urinary disorders come from sluggish kidneys. The moment you feel a dull ache in the kidneys or your back hurts or if the urine is cloudy, offemsive, full of sediment, irregular of passage or attended by a sensation of scald- ing, stop eating meat and get about four ounces of Jad Salts g:om any harmacy; take a tablespoonful in's glass of water before breakfast and o e T S R O LN e PSPPSR A Case of Good Judgment. - looked the fact that while shoots may |in a few days your kidneys will act spring from an old stump and flourish {fine. This famous salts is made from in a smhll way, yet the stump itself |the acid of grapes ard lemon juice, never grows into a great tree again. jcombified with lithia, and has been The onk-shoots 61l an oval frame or |used for generations to flush and I‘!:'S'dgopd judgment to have a garden .of your own qggy,crhp. fresh vegetables, Let Northrup, King & Co.’s Seed.Case help you plan it early so that you can sow as soon as the soil is in good con- : the oval Is blue; without, the corners scroll, on which appears the words “Deutsche Natlonalversammlung” (German federation). The part within showing the figures of value, brown. Tin as a Common Bond. It is not surprising that the United States, where almost every variety of eatable has found its way into tin cans for preservation, should use nearly. two-thirds of the total produc- tion of tin in the world. But it may be an unexpected discovery to find that the South American country, Bo- livia, supplies about one-quarter of the total output. In consequence, Bo- livia, a producer, wants to make friends with the tin-using republic to the north, and more so now that the United States has its own smelters to refine the ore, an innovation due to the war. The South American na- tion hopes to secure a loan for com- pleting the Pan-American railway im erder to improve commercial facilities. As long as the canning of fruits and vegetables continues ta flourish /as 1t has in the past, in the United States, doudt vanishes as to the close friend- ship between the second producer and the first consumer of the world’s tin. dition. The tier after tier of packets with illustra- tions in true colors help you decide the varieties you want. Cultural directions are_.printed on each ; i Bach standard size packet is 5c this® < the few things a nickel will still buy. ;?;. Lowering the price has in no way affected the qual- timulate the kidneys, also to neutral- e the acids in urine so it no longer causes irritation, thus ending bladder weakness. | Jad Salts is inexpensive and can not injure; makes a delightful effer- vescent lithia-water drink which ev- eryone should take now and then to keep the kidneys clean and active and| - the blood pure, thereby avoiding ser- ious kidney complications. INFLUENZA year—one of ity. Northrup, King 8 Co.'s seeds are bred for hard- iness, productiveness and fine flavor. They are ac- curately tested for purity and germination and are . ‘'adapted to the climatic conditions of your locality. . For the best assurance of a good garden select your vegetable and flower seeds from The North- ;rup, King & Co. Seed Case displayed by dealers near NortHRUP KING §C0'S Kin th:.(kldd. At the first sResze e HILL'S CASCARA S EEDS