The Bismarck Tribune Newspaper, March 3, 1925, Page 3

ULSUA » MARKET NEWS Wire Markets By Associated Press . WHEAT STRONG IN TRADIN Early Advance Registered in Chicago Chicago, March 3,—Unfavorable crop reports from Kansas and Ne- yi Lo good $1.91 to $1.95; No..1. hard spring $2.22 to $2.32; No. 1 dark hard Montana on track: $1.87 to $211; to arrive $1.97 to 62.11; May $1.90; July. $1.86%. : Corn No, 3 yellow $1.22% to $1.25 %; oats No. 3 White! 49%c to @D%c. Barley 88c to 96c. Rye No. 2 $1.64% to $1.57%. Flax $3.14% to $3.19%4. STATE INCOME . TAX LAW Following is one of a series of articles covering provisions of the state income tax law prepared by the! state tax department, NO. 1 Who Is Subject To Tax? The amended state income tax LADD UPHOLDS ST. LAWRENCE ROUTEPROJECT Says Waterway Will Cheapen Transportation and Ferti- lizers for Farmers Comparing i in importance with jthe Panama Canal, Senator Edwin F, Ladd of North Dakota, in a speech before the Senate on February 14 on * Dbraska gave a decided upward ten-|jaws of 1923 provided that all per-|“What the St. Lawrence Waterway dency to wheat today during the early dealings. Foreign estimates of import requirements helped also to lift values. Commission house buy- ing was of an aggressive character that readily absorbed the large vol- ume of profit taking sales which developed at times. Opening prices 1 to 1%¢ higher, May $1.98 to $1.98 % and July $1.72% to $1.73. They were followed by gomething of a re- action and then by additional fresh gains. : Subsequently crop damage reports from parts of Texas and Oklahoma led to further upturns in price as did droughth report from India. The close was firm $2.25 to 8% cents net higher, May $1.99% July $1.735% to- $1.74. CHICAGO LIVESTOCK Chicago, March 3.—Hogs 22,000. Active. 15 to 25¢ higher than Mon- day’s average. Practical top $12.95. Cattle receipts 10,000. Fed steers slow at Monday’s decline. Spots weak. ‘Killing quality less desirable. Early top yearlings $11.00, Sheep reeeipts 13,000. Very slow. Few early sales of fat lambs weak to «© lower. Few good lambs $17.00 to $17.50, CHICAGO. PRODUCE , Chicago, March 3.—Poultry alive, higher. Fowls 27¢ to 28¢; springs 30c; roosters 18c; turkeys 25c; ducks geese 14c. Butter higher. Re- ceipts 10,908 tubs. Creamery extras 44%c; standards 44c; extra firsts 42 to 43c; firsts 38% to 40%e; sec- s S4e to 36c, Eggs lower. Re- ipts 18,185 cases. Firsts 26%c; ordinary firsts 25e, MINNEAPOLIS FLOUR Minneapolis, Mar. 3.—Flour 10c lower. In carload lots family pat- quoted at $10.40 to $10.45 a bar- in 98 1b, cotton sacks. Shipments 31 barrels. Bran $23.50. ST. PAUL LIVESTOCK south St. Paul, Minn., March 3.— Cattle receipts 1,800. Moderately active. Generally steady. Killing quality plain. Bulk fed steers and yearlings $7.00 to $8.50. Fat shey stock largely $3.75 to $6.75. Can- nets and cutters $2.75 to $3.25. Bulls firm $4.00 to $4.60. Stockers and feeders in light supply, nominally steady. Bulk $5.00 to $6.75. Calves 2,700. Bulk 25 cents higher. Top sorts to packers mostly $10.50, few chotee kinds $10.75. Hog receipts 10,000, active 28c¢ to to $1.99% and} sons who reside in the state are sub- ject to the tax on their entire net ineome even though all or a part of it may be derived from sources outside of North Dakota. Nonresi- dent individuals are not subject to tax, Citizenship has nothing to do with the matter. Every individual who was a resident of the state on Jan. 1 of the tax year is subject to the tax. The term “tax year” means the calendar year for which the tax is payable. Every individual who was a resident of the state on Jan. I, 1925 is subject to the tax on his entire net income received during the calendar year 1924, All state, county, township municipal officials or employees, in- cluding school teachers “and school officials as well as professors and instructors in state educational in- stitutions, are subject to tax on their net income-from such sources. cial attention is called to this mat- ter as there is a wide-spread im- pression that compensation of such persons is exempt from taxation un- der the state income tax law. This is not the case. Partnerships as such are not sub- ject to tax. The partnership is re- garded merely as an association of a number of individuals. The indi- vidual members of a partnership are subject to tax. All corporations engaged in busi- ness or owning property in thig state are subject to the tax unless express. ly exempt. The law exempts from taxation corporations organized ex- clusively for religious, charitable and educational purposes. Also cer- tain other organizations no part of the net income of which insures to the benefit of any private stock- holder, Who Must Make Returns? Every unmarried person who was a resident of this state on Jan. 1, 1925, having a net income of $1,000 or over must file a return even though no tax need be paid. Age is not material. Consequently a minor child having an income of his own of $1,000 or over must file a return. Every married person having a net |; income of $2,000 or over is required to file a return. It is the combined income of the husband and wife that will determine whether a retuim must be filed. Partnerships are not subject to the tax, but every partnership must file a return showing the income of the partnership and how much of that income belongs to each partner. Spe- | Will Do For North Dakota,” urged early pushing to completion of the water way project, as of special re- \lief and benefit to northwest farm- ers. Lack of cheap ‘and dependable transportation service, he pointed out, is one of the great drawbacks to successful agriculture in North Dakota and the other great fnland wheat producing states, which have the longest rail haul of any wheat- raising countries in the world, lo- cated as they are 1500 miles from |the , compared to Argentine’s 300, {Russia’s 100 to 200, and India’s 300. Bringing the Atlantic Ocean 1,200 miles inland by the proposed Great Lakes- St. Lawrence deep waterway, he maintained, was the greatest so- lution of the western wheat farmers’ difficulties. Among the benefits accruing from such a plan, he said, is first, the ving in freight on wheat shipments for export. “It has been estimated,” continued Mr. Ladd, “that with the proposed seaway in operation there would be a reduction of 7 to 10.6 cents per bushel in carrying costs, which means an annual increase in returns to the wheat farmers of my averaging akout $7,000,000 per y Such a waterway would bring: fur- ther -relief, the North Dakota Senator pointed out, in better railroad service, eliminating the pres- ent situation in times of bumper wheut crops when millions of } els can not be exported because s ficient s are not ‘available. shipping grain the 300-mile rail to Duluth, there to be transferred to ships, one car becomes the equal of four cars for the longer trips to New York, he asserted. Another benefit from the St. Law- rence waterway which North Dakota is beginning to need more rapidly than realized, Senator Ladd contin- ued, is cheaper fertil the soil which is being pleted by repeated crops, the pr ent average yield of about 16% bu: els per acre comparing badly with even 40 bushels of virgin The large amounts of cheap electrical power necessary to produce these fertilizers would be a by-product of the navigation im- provement of the St. Lawrence, Mr. Ladd pointed out. As to the probable cost of the pro- ject, estimates varying from $250,- 000,000 up to more than $1,000,000,- versity and: school lands: were 000, the Senator urged that “a de- tailed study of our rivers and an in- vestigation by the United States en- gineers to determine how they may best be improved for both power and | navigation,” be made to clear up the present “lack of reliable informa- tion.” The estimated saving from such improvement of approximately $10 per ton on manufactured goods used here, as well as on products intend- ed for foreign markets, means a lower cost of living for northwestern citizens, a greater development of our resources and the building up 6f a new commerce, he said. This improvement “can be made virtually without cost to the taxpay- ers, and can be financed by a bond issue backed up by the earning pow- | er ofan enormous hydroelectric de- | velopment,” he concluded. , { STATE CAPITOL | BUDGET SAILS IN ROUGH SEA (Continued fiom -page one) raise the Senate figure to the bud- get board figure. “A lot of people criticize these trips we made,” he said, “but they don’t understand our work. If you cut out all the travel expense it won’t make me mad—then Pll stay home with my family, Anyone who ' has gone to Washington knows that after the first trip or two it becomes plain work.” Mr. Milhollan said 21 cases were pending before the Interstate Com-! merce Commission in which the rail- road commission is taking the part of the shippers, and only so far as the railroad commission has funds can it represent the state and ship-! pers, he said. He said the nature! of the railroad commission’s work | required some one member, or mem- ber of the staff, to be on the rond most of the time. J. A. Kitchen, Commissioner of Agriculture and Labor, pointed to work required cf his office. Sten- ographic salary had been reduced and one stenographer eliminated, and work required to be done by annot be done, he said. The Sen- committee also had eliminated free employment service, which | son. The law also fice to gather certain sta‘ which provision had not been made. Dairy Department Speaking especially for the dairy rtment, Mr, Kitchen urged that salary provided for the dairy joner be raised. He said two ssioners had left to get high- s and some of the deputies had gone the same route, The fees tuken in by the dairy department, which go into the state general fund, amounted to $4,005.89 more than the expense of the department last year, the committee was informed. ©, R. Kositzky, land commission- er, pointed to the necessity of a state superintendent of farms, saying about 1,000 farms either were or would be foreclosed, because land or loan contracts to the board of uni- jning schoo! {stitutes, for which an appropriation | ceived a fine reception from the com- not paid, and provision should be made for inspection, since buildings are being stolen from them all the time, he said. Miss Minnie J. Nielson, state sup- erintendent, who said the appropri- ation for her department, includins state aid, had been cut over $86,000 since the budget was presented to the Budget Board, asked restoration of items providing for inspection of schools in the state to determine those entitled to state aid, increase in the salary of the deputy, which had been cut, and other restorations. Among other things, the Budget Board had denied request for $3,000 for Americanization work and eve- she said, had been benefic im Scheiber of Bismarck, who said he came from Germany three years ago, appeared to request an appropriation for night schools. He said that he had learned to read and speak English to some fextent in the Bismarck night schools in three years, and that he believed it was of great benefit to foreign- ers. Miss Nielson, with reference to st aid, said that the number of eligible rural, graded, consolidated and high schools, had increased so rapidly that the state aid, at the present figure, did not provide for paying the full amount of state aid contemplated by law. Teachers in- had been removed in the Senate, she declared were of great value to un- trained teachers. One Department Cut Gilbert S@ningson, state examiner, was satisfied with his appropriation, except for a slight mistake. He re- mittee, because his budget for $: Seve ne ry called ,000 less than two years ago. pecial inspectors had been | c in the present biennium which will not be needed in the next two years, he said. E. B. Wanner explained the needs of the board of administration. Among other things, it was learned by the committee that the bill pro- ding for diseontinuance of the ate street car line had failed, but the budget did not provide any mon- its maintena The line about $2,000 a year and there will be a fund needed if the car is to run, Mr. Wanner said. CEREMONIES | DON’T Worky MR. COOLIDGE + (Continued from page one) respects or sent greetings to the President tpon their arrival for to- morrow’s ceremonies. There was a short cabinet meeting as is customary on Tuesdays, and in all the crush of his duties, Mr. Cool- idge found time to witness the con- clusion of a marathon race in the Mall, and award a prize to the win- ner. the pre-inaugural period enter- ed its last twenty-four hours a bright sun tempered hourly the crisp air of“ blustery March day, and the weather forecasters, predicted that tomorrow would be warm enough for comfort in the ougdoor stands but overcast with perhaps some rain in the afternoon. If the ceremanies can be carried through on schedule, however, they should be qyer before the showers begin. To Be Brief Under the plan of brevity and economy laid down by Mr. Coolidge himself, the entire official program should be concluded by mid-after- noon. It is the passing of the in- augural parade that usually drags out the ceremony until evening and this time there will be places in the pageant only for the governors of states and their staff and less than one thousand soldiers, sailors and marines assembled from posts near- by. About nine thousand people will he seated in the stands on the capitol plaza to see Mr, Coolidge take the oath of office on his grandmother's Bible and‘ seal his obligation by pressing his lips to the first chapter of St. John which describes the bap- tism of Jesus by John the Baptist. Another forty thousand will have places in the reveiwing stand at the White House but along Pennsylvania Avenue there will be standing room only for the thousands who will ga- they there to cheer the ,state and national dignitaries and fighting men us they pass along in the footsteps of the great inaugural pageants of the past. READ TRIBUNE WANT ADDS LOCKED HORNS OF DEER ARE FINE SPECIMENS Washburn, N. D., March 3.—Harry Jones who resides up the river, and who is very apt in the mounting of animals, ‘has three of four specimens on display at the First National Bank. One mount is of particular in- terest as it is of two deer heads with the horns locked. Mr. Jones found the deer with their horns locked several days after they had died and he was able to se- cure the heads to mount. How long they had Jived after their first head- on clash, no one can tell, but it must have taken several days before they died. Many have read of stags get- ting their horns locked in fight, but few here had eeen the like until Mr. Jones brought in the two mounted heads. Other specimens on display were a golden pheasant cock, one of the most peadtiful game birds there is. A bold eagle and a fox or red squ rel. All are excellent mounts and dandy specimens. SAYS FARMERS NOT GUILTY OF CRIME Commenting on the case of his clients, Alex Oshanyk and Tom Flan- agan, against Weather Bureau Chief 0. W. Roberts, heard before Judge SHE SUFFERED “T had a.bad leg for 20 years, tried everything and had doctors but no benefit. I tried Peterson’s Ointment and 5 boxes healed my leg.’ I can never praise it enough. My leg was so painful at first that I had to put fresh ointment on every two hours, night and day. It stopped the pain at once.” Mrs, Mark Richards, Lake Linden, Mich. Fine for piles, eczema and all skin troubles and blemishes Big box GO cents at all druggist: Mail orders from Peterson ment Co, Buffala N. Y. Jansonivs last week, P. J. Engeseth their attorney today stated that in fairngss to ‘his iclients “it should be known that: “the judge instructed; the jury that there had been no’ crime committed by the farmers im keeping their wheat, and that it did not come within the province of the Lever Act.” Whipping cream. Strictly fresh Eggs. Butter Milk. The Modern Dairy. “California Fig, Syrup” Dependable Laxative for Sick Baby or Child < Hurry Mother! A teaspoonful of “California Fig Syrup” now — will thoroughly clean the little bowels and in a few hours you have a well, ful child again, Even if cross, ish, bilious, constipated or full of cold, children love its pleasant taste. ell your druggist you want only the genuine “California Fig Syrup” which ‘thas directions for b and children of all ages printed on bot tle? Mother, you must say “Cali fornia.” Refuse any imitation. Adv. WEBB BROTHERS “MERCHANDISE OF MERIT ONLY” Spring Fabrics At the opening of each season, home sewing is of first con- sideration. The turn of the wheel of fashion brings into view an alluring array of spring fabrics and styles. We have been fortunate this spring in foreseeing the demands of the season, and we are glad to offer you a wide choice of fashionable fabrics and trimmings. 40c higher. Few sales 50c higher.| All corporations not exempt from Bulk better grades 150 to 250 Ib. ay-| the tax must file returns regardless erages $12.25 to $12.50. 140 to 180| of the amount of their income. to $12.25, Bulk| Every fiduciary or trustee must Pigs scarce.|™4ke a return for the estate or Most good pigs $11.00. One load| trust for which he acts. ' choice heavy butchers late Monday| Every individual, partnership or $12.25. Average cost Monday $11.92, | corporation being a resident or hav- weight 200, ing a place of business in the state Sheep receipts 500, about steady.|must make a return of information Good native lambs $15.50 to $16.00.| covering payments of salaries of One double Monday $17.26. No| $1,000 or over or payments of inter- choice fed westerns offered. - Fat} est, rents or other gains amounting ‘ewes saleable from $8.00 to $9.50. | to $600 or over. All returns must be filed on or be- fore March 15th, except in the case of corporation fiscal, year returns. The amount of tax due is payable $1.77 | when the return is filed. Returns 1.71] mast be filed’ with the state tax 1,74 | commissioner at Bismarck, N. Dak. 1.63 ——— 158] Don’t forget the Basket a Ball Game tomorrow evening 137)at 8 o'clock. High School Dark Hard 1.67| Gym. Hard Winter 1.65 We quote but do not handle the AUDITORIUM WEDNESDAY, MARCH 4 8:15 p. m. KREISLER The Worlds Greatest SG Violinist “CASCARETS” 10c ES DEY, BILIOUS | acne” go 3278 and oan Belts GAMBTY, . 5.2 oa sata .... $1.10 -~ Let “Cascarets” Sowcisy nal Seat: Sale opens at Harris & Woodmansee Monday, March 2nd. Mail orders now. cking sows $11.25, Visit Our Butterick Department Today. If you are slender of stout:you will find a number of styles to: suit you in Butterick Patterns, ed every detail is thoroughly clear. BISMARCK GRAIN (Furnished by Russell-Miller Co.) Bismarck, March 3, 1926. No. 1 dark northern .. No. 1 northern spring . No. 1 amber durum .... No. 1 mixed durum No, 1 red durum No. 1 flax . No. 2 flax . No. 1 rye . -EVERFAST FABRICS Colors are guaranteed absolutely fast to Sun and Washing. Many beautiful shades are shown in all materials. Dress Linen 86 in. Linen in Aurora, Sky Blue, Orange, Green, Orchid, Coral, Gold, and all the popular Suiting Full 36 in. wide; an ex- cellent Dress Material ; comes in a wide range of colors, such as Middy A Blue, Green, Helio, shades, priced Maize, Peach, Rose. and at, é $1 25 Oriole, priced 59c yard ... per yard...... English Broadcloth This season’s popular Shirt and Dress material, comes in Tan- gerine, Peach, Orchid and Blue, ~~” New Silks Introduce many novel patterns in clever color com- binations. PRINTED CREPE All over and border’ designs on ‘40 in. Canton Crepe in Navy and Tan, also Black and Red. or other com- binations. f $ 2 9 5 Priced per yard... 2 Printed Radium One of Spring’s newest materials in several beautiful shades; especially adapted to the Ensemble sui full 36 in. wide, fast colors; 40 in. wide, $4 25 priced =~ ‘e 89c¢ Oe Canton Crepe priced per yard...............0ee eee per yard.......... ee : : 40 in.. fine quality Crepe in Black, Poudre Blue, Lucille and Rust. Attractive patterns in this new Priced per yard....... : terial. h: Tan, Blue, Gi Lumine MAEDIAL DAVE nels ues, ha Fashion again sponsors this ;popular material for or Orchid back grounds with spring wear; we have it in Black, File and Castillian contrasting figures, a good fab- Aaa ey ric for spring frocks, children’s ee ; uv $5.25 school aipauses: “Bte. 59c Saceuierehy siamese 2 ee ee . Flannels j Both Plain and yy ed Flanni ipls ue all ihe, papular ‘ spring shades and patterns as favored by fashion, are Crepes and Voiles In all descriptions, both all cot- ton arid silk and cotton mixed. priced per yard Wonderful assortment of all the Your ‘inspection of this line is i : Gingham most welconie ,priced at— Plain color. gingham, 36-in, wide, guaranteed fast p bs 8, Green, Pink, Blue, Yellow, Tangeri nd B9c to $1.95 Be COMPSON, THEODORE ROBERTS, KATH- oe Orchid, : ‘ priced per yard.. LYN WILLIAMS and ROBERT EDESON in —SEE AND HEAR THE NEW. BRUNSWICK PHONOGRAPH WITH. ALL THE Speltz, per cwt. . SHELL CORN : Yellow White & Mixed — bowels and timulate your liver. No grip- ing or overact- ing. Millions of men, women and children, take No. 6. seeecee 1 cent per pound discoutt under 55 lb. Mar corn 6 cents under shell. Sample grade MINNEAPOLIS GRAIN Minneapolis, Mar. 3.—Wheat re- ceipts 194 cars compared with 158 this harmless ats cars a year ago, antere laxative - cath- = 4 3 alte Cash No. 1 northern $1.90 to $1.92; |artic. It doesn’t sicken you like , T ¢) N J G H T x fale No. 1 dark northern spring; choice j pills, oils, calomel and salts. Tastes SBE AY gh to fancy, $208 to $2.22; good to|nice—acts wonderful, 10c, 25¢ and Tuesday Pen Matinee Every Day At 2:80 ——— =. joice, $1.96 to $2.07; ordinary to!650c boxes—any drugstore.—Adv. CAPITOL THEATRE TONIGHT AND WEDNESDAY Mrs. Wallace Reid Bee 6 aa eee. cae ase “INEZ FROM “BROKEN LAWS” | HOLLYWOOD” e “before ~has such a picture been Pathe News the sti jous jesson she presehts to a Seas san Hell-bent Civilization © Pongee Prints , Anna Q. Nilsson Lewis Stone Mary Astor Mermaid Comedy “WHAT A NIGHT” WEDNESDAY and THURSDAY wrmances 7:15 and 9 p. in. LATEST SONG: HITS—