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SUNDAY, JULY 6, 1924. By H. W. COMPTON. ‘The neéd-of every community is @ “Salanced ration” of activities. “AN Work and no play” is not more harmful, all play and no work. Hy éity @ recreation is a part the gy réutiné, is better ote: attested by the bene- ficient effect band and orchestra Music has had on inmates of re- form sthools. : That. Which {s curative {s also preventativ The municipal band ia @ power for good in any cc munity in the elevation of moi t6 @ higher lével. Hence it is a necessity Which should be recog: nized by the city fathers, and that they make provision to supply it. A® @ high s¢hool band or orches- tra promotes schoo! spirit, so the Tuhidipal band creates community Without which growth is slow. attain’ best results. the band > @hould bein rehearsais the year round, and concerts given through the wae oi a véry lively group of ehickéts Wednesday evening when S miémbérs and friends ‘of the ¥ fees Gitis club met there for a jo supper. The dinner of fried helped t6 mals the eve- Very successful and also help- @4 {fh the platié fof the ext gath- ering ie this group. jew = Méttibers on Board. ge ‘M. Méelfityré afd Mrs, A. é. id have Beéh elected to fill the vaeaticies Or thé Board of di- Feet6rs chused by” the resignations Of Mr#. Afhe Léiper and Miss Inez Bebb. Both Mrs. Leiper arid Miss Babs Weré f6tcéa to resign owing to “8 MUCH outside Work. Mrs. Mc: Inttye {8 16 bé Chaitman of the Gifis Work committees taking the 6f Mra, Frederick Jessen who @6fie to California. G. R. Camp. wee a Will be aécepted at thé ¥. W. ©. A. office this week for the G. R.-camp which will begin Binday morning. At the close of achéol théré weré some 25 or 30 tentative registrations and these @ifls are asked to call and pay the 46 of four dollars as soon as pos- abié, Mary activities ure being fi64 for the group of campers ih éducational and recreative, ‘Miss “Myftie Cook has consented to teach the girls the art of basketry. Miss Cook hag been in charge of this work at the Y. W. G. A. during the winter and the girls will be quite fortunate to have her with them. Swimming. A @wimming party is ‘being plan- ned for Wedfiesday evening of this Week” for any girl wishing to at. tend. -sdtusinéss . gids will bee tween fivé and six ata any girl or ‘Woman is invited to help form the party. “Many are planning to take lunch for a picnic supper after the plunge. Tennis. Several grotips are enjoying the vileges of the tennis court on ith Ash street. Information will De gladly given at the Y. W. CG. A. conéerning time and instruction. en Moto: 22 the winter season at least once or twice a month, and weekly during tho summer season. The financing of such a band is easily made possible for Casper by an expenditure of about 15 cents per capita. Where can we-get 48 much value otherwise? Cities of 9,000 to 50,00 population are recognizing the benefits resulting from free band concerts, Where the bétter class of music is heard, by, establishing the municipal bind as a fixture. Muste is a foree, Plato s “Music gives tone to the universe, wings to the wind, fight to the {magina- tion, and a charm to’ sadne: ayet: and fife to everything.” Why do people buy pianos, or other instruments? 18 it just for the novélly, or is*it because of the desire to satisfy our innermost craving for music itself? ~ The church, tho theater, public fufictions of all kinds, recognize the nécessity of music, without which théir suc cess would be negligible. KARNING YOUR VACATION. Don't go west! Don't go -eastt What's a poor -girh to. do? For yetrg. the middie western and western girl has been warned against coming to big eastern cities 4 job: Today Miss Emma. Phin- of Xe W, Gis “Miraculous Escape From Death Che Casper Sunday Cribune Schumann-Heink Thrills Great Audience at State Fair Grounds on Friday Se, _A® #faclvas and Apyeaiing at 62 ee: bera. It Waa the la) that had é¥ér Aasémi Dou tor any great in the history of the town and they paid ié homage t6 the Mother 6f thé Soldiers” who had given five sons to thé éotifiry’s colors in thé Wotid war afd who aiice has beeh singing gratia tor éx-sefvide mien Whenéver shé has beén asked. Schumanh-Heink camé, direct from Vaneotiré?, B:-C:, paying her own expenses, She was acocom- panied by Mrs. Katherine Hohtman, heF accom: ist, and Miss Traude Greif, of a6, Cal., Nef grand- daughter, Dirihg thé progPai she was pré a@fited With a i0-galidfi hat by the committéé in charge of the program. Hef numbaré Weré alt in English And Garfied thé old time sweetness fifid beauty of voice that raised her to the foremost tank of vocal artiste of all time. In order Bhe Satig@ “Thé Star Spangied Banner, Have You Séén Him in France, “Taps, “Home Read, O Rest in the Léf “The Rosary and “When the Boys Céine Homé, =Photo by Bell, Madame Schumann-Heink, as she appéired before Douglas crowd on Friday. reception was held on the parade 1 " Casper Was represented by close | erounds for the distinguished employment department issues sol- ~ ahd emn caution against migrating west to Dey insti Gale Rok aaieieoié visitors with the lope of picking up employ- SOF OF a eees hee rh At nooh Mine. Sehimann-Heink ent. + ° d ¢ | we e guest of Hohor at @ dinner shh sidaning of atlait 0 Ciale alae Remarkable picture showing scenes after C. B. Johnson, air mail pilot, dropped into the bay oft Miller] out of town contingent was large rivén ty a aah Danio pose ee Phinney refers specifically to the| E14. Staten Island, N. Y., whén his engine went dead as he was execitting a idop-the-loop during a bit of| with Casper being represented larg: 5. Addtebied 6¢ Welcome Were mans Saosin Yacslion ; sealer . stunt flying. He nose-dived into the bay and escaped with but slight injuries, Above are shown bathefal ést of All of the fgarby towns. by “Actiha G6. Frank B: Lt “Oh ~y carrying the pilot ashore while below is the plane in the water with a tug seéking to puli it out. All milllary precedent Waa %i6- - 5 ris ary already beginning to D. A; Russe! Satur: | Mayor Archie Allison, Gen. Jenkins flock to the ,Rocky mountains. and ERITH ie ic oa anne in order that | ahd Harty HB. Henderson, Jr California in' great numbers,” de- * surtax rates ranged from 1 per cenit | M8F & ait be pald 6 the Schumann-Heink was in clares Miss Phinney. “Some are on the amount of net inéomé be pore ie ‘> Otder Of Brig. Goh to officially open Frontior afoot, some are in car& and others t f th N teen $6,000 and $10,000 to 60 per| madam. ¥ " at Cheyenié July and are making the trip city by elty on equiremert sO e CW fi cast of ine amount by which thé Hisar bernie Pry Sagara Bene tentatively accepted. She ieft Chey the train, expectifg the ¥. W. 6. | not income exeeeded $200,000. patel hae hone’ { F fijenne last night for her home iri A. to find them fragmentary eth. The revenue act of 1924 contatha | MAAN-HelAle pre ine the gerade al Govonade, Cal ployment in each elty as they pass through.” It isn’t falr for the eastern girl to bid herself against the western and middle western girl, says Miss Phin- ney, She will stay only a short time and she serves only to unstabilize employment. Summer or wintér em: ployers east and west should give the local girls first chance. Mis# Phinney calls attention to Work on the administration of the revenue act of 1924 was begun im- Mediately upon the passage of the . new act. New fegulations relatin; the ever present competition of into the-income, estate, excise, soe valid people Whe aust go: weal, es cial, stamp and other taxes provided eee eaten ee work fOr! tor are being prepared and: will be a very small amount of money. 1 fy Workitie seastiard’ teeta’ Maw = ported the earliest practicable York City, wages in clerical work. |" Gf immediate interest to taxpayers stenography and store —clerk@: fall) 44 ino provision for «26 per cent Dropertionately;, according to M&S! tyauction onthe income 24x of in Phinney, In Chiéago they are lower | Giviguais tar. the pear 1928, Pile than New York; in Kansas City Tower than Chicago: in Denver a|PeF cent reduction is. not applicable private secretary féeceives the salary | 1? CoFpora: ns ‘ae beet viditsad Of a stenogPanher ete: taxpayers, anticipating the reduc- . tot,’ paid at the time of Mi:ng their retgens, on or before Marcit 15,1924, s, 0, T. Die chly three-fourths of the arhogttere- To Meet ported on their returns. ‘These tax- The goferal meeting of the Wo-| payers have nothing further to pay men's Christian Temperance Union| this year, unless additional tax is Will be held at 2:30 o'clock Wednes- day afternoon at the Methodist church. All members are urged to be present. disclosed in the audit of their re- turns. If one-fourth of the tax was paid on or before March 15, payment of One-half of a similar amount satis- fied the June 15 requirement. The tax remaining unpaid after June 15, a Miss Thora Slade will be out, of quarantine the middle of this week. She will leave about the first of|™@y be paid in equal installments next month for Berkeley for the|n or before September 15 and De- cember respectivel opening of school there. Taxpayers paying on the instal. 3 lM The Brunswick Portable The, Brunswick Portable is truly a musical prodigy, having a clear, round, full tone. Like all other Brunswick Models, the Port- able plays all makes with the cover closed. This little instrument is substantially built to with- stand hard usage and is unsurpassed by any instru- ment of similar design in Equipped with Brunswick single spring extra strong motor—will play three 10-inch records without re- Reproducer for playing all makes of Compartment for carrying 20 records. Nicke]-plated trimmings including reinforced corners. winding. records. Finished in : Black Leatherette Genuine Tan Leather — Width 13 Depth 13 Heighth 8 SEE OUR WINDOW DISPLAY The Chas. E. Wells Music Company “Home of the Chickering” CASPER 232 East Second ment plan, desiring, now that the 25 per cent reduction is an accom. plished fact, to pay the remainder of tho tax in full, may of course do 80, se being to the govern 1 as themselves in the ation of bookkeeping. Taxpayers who paid’ in full the nt of tax shown on their re- turns will receive a refund of 25 per cent without requirement of filing a claim, Returns under the 1924 act are required of every single person whose net income for 1924 was $1,000 or more or whose’ gross in- come was $5,000 or more and of evety married person whose ret in- come was $2,500 or more or whose gross incomo,was $5,000 or more. Under the 1921 act returns were re- quired of married persons whose net income wa 1924 2 coup of $ $2,000 or t provides that has an aggregate net iticome 100 or an aggregate gross tn- of $5,000, each shall make a or the income of each shall Inded in a single joint return, h case the tax shall be com- regate net income. more. ‘The if a married come return be in mutual conseft, are classed as singlo persons, as are widows and widowers. There is no change in the exemp- tion for single persons, which is $1,000. Married persons, living ‘to- gether, and heads of. families are allowed an exemption of $2,500, re- gardiess of the amount of net. in- come. Under the 1921 act the ex: “ rk emption for married persona and Plays fi) eras oc tamilies was $2,500 It. the was $5,000 or less and of records. ” net incom $2,000 if the net income exceeded $5,000. No change is made in the provision allowing a taxpayer, in addition to his personal exemption, @ credit of $400 for each dependent if such dependent is under 18 years of age or incapable of self support because mentally or physically de- fective. This $400 credit is not allowed for the husband or wife of a taxpayer, though one may be totally dependent upon the other. Formerly, 2 taxpayer's status on the last dny of the taxable year de- termined the amount of his exernp- tions. If, the return having been made on a calendar year basis, he was married on December 31 he was allowed the exemption granted a married person for the full year (82,000 or $2,500, according to the amount of net income), though the ceremoay may have been performed on that day. A person who became a widow or widower during the year and was not remarried on December 31 was allowed cnly a $1,000 ex- emrption granted a single person. If | during the year tite head of a family finish and tone quality. 1-3 inches 1-2 inches 3-4 inches Phone 194 Revenue Law Affecting Individuals Is Explained special provision for 3 on “earned income," did not appear in previous laws. to be earned umount the credit of ent Ceased the support in his home of |! the tax. or éXample, relatives, he was entitled only to| Pit unmarried and with the $1,000exemption. per Under the revenue act of 1924, the | is $5,000 would pay, Status of the taxpayer ia determined | duction a tax of $80. by apportionment in accordance | tix is $60. From hi with the number of months the tax payer was single, married, or the head of a family. For example, a} © axpayer who marries on July 1, , will be entified to an exemp- tion of $1,750. For the first six months of the taxable year he is classed as single, entitling him to an exemption of $500—one-half of the $1,000 exemption allowed a single person—and for the last six months he is classed as married entitling him to an exemption. of $1.250—- one-half of the exemption allowed a marrie@ person. In) such computa- tions a fractional part of a month is disregarded unless jt amounts to more than half a month, in which case it is considered.a full month, | tion These figures are based on the as-| which the tax on tho first $4,000 at sumption that the return is made} 2 per on the calendar year basis, as most | the O26, > The normal tax rates are 2 per cent on the first $4,000 of net in- come in excess of the personal e income. On His actiial het income of emption of $1,000; the tax of 2 pai $80, may be dpducted, 000. A taxpayer, elaim income, nly $10,000 as come of $1,500, a total of $8,600, th tax, without the benefit of the 2! next $2,000 On t amounts at rned 4 per cent, | tax on which the reduced which All fet income tip to $5,000 is deemed this taxpayer is entitled to @ of the amount & tax no ae nts, Whose net income for 1924 _ without this fe $5,000 he Is allowed @ personal éx: nt on the $4,000 of taxable income one-fourth of which, or $20, In no Case is the earned net in- » considered to be in excess of who. receives salary of $20,000, for example, can “earned net In the case of a married man with no dependents whose earned net in- come is $7,000 and who has other in- per cent reduction would amount to $160—$8,500 less a personal exemp: of $2,500 equally $6,000 on cent amounts to $80, and on to nét-income the © $100—$7,000 less the exemptian of $2,500 equalling $4,500 tax on the first $4,000 @ miusiéal drill. fit of the Aeaetion, {t would amount | Was one of the early day pastmasters to 9440. ot Casper. Earned income {¢ defied as att eek “wages, salar! professional fees, Henry Grimes was in from his atid other eotpensation for per-| fanch on Thursday. ‘ Aohal sérvices Actually rendered, but Mg ‘ the} Mr. ahd Mrs. Howard Baker and See ee ton eaatived's ier. she: family 1éft Thursday for a trip éompensation defivéd by the tax- payer for personal services rendered i] by Kimi t6 A GoFporation which rep- i | Fekete & distribution of earnings or profile father thah a feasonable ft] AlloWANCS as GOtifensation for per- aonal services actually Féndered. In the Gate of a taxpayer engaged in a trade Or bisiness in Which both personal sétvices and capital are taterial incomé producifig factors, fi Feasohablé allowance as compen- sation for personal services actually rendered by the taxpayer, not in excess of 20 per céentum of his shar of the nét profits of such trade of business, shall bé Considered as earned income, provided, that this | allowance does not exceed $10,000.” 6 | It ie provided, also that in no casé shall the 25 per cent credit on earned income exceed 26 per cent of the tax computed in thé ordinary t| manner, The limitation is appli- cable in cases where there is a loss, and the earned net income is greater than thé taxable net income. ‘The period for filing returns of In- come for the year 1924—based of the calendar year basis—is from through thé Yellowstone Park: Mr. Baker js a pofiilar and successful Feaitot in this city. CAMP. KIWANIS (3 OPENED ON ELKHORN CREEK Girl Scouts First Enjoy Privileges of The Camp. to emption and the credits for depend-| at 2 per cent amounts to $80 and on| January 1 to Mareh 15, 1925. Camp Kiwanis, the Girt Scouts ents, etc., 4 per cent on the next} the remaining $500 at 4 per cent, — oe summer camp, opens today on Elk- $4,000 and 6 per cent on the balance.|to $20. One-fourth of the tax on horn creek eight miles southeast of The surtax rates range from 1 per cent on net incomes between $10,000 Ad $14,000 to 40 per cent on net | the 500,000. Under} On a the 1921 act the normal tax rates| by a were 4 per cent on the first $4,000 | of net income above the exemptions and ctedits and & per cent on the remainder of net income, while the earned net income, deducted from $160, ul tax payable. net Ir taxpayer, un dependents, entirely from curities, the tax, considering first $5,000 to be. earned, amount to $420, Mrs. Coolidge Meets Mrs. Dawes com no Mrs. Calvin Coolidge and Mrs. Charles G. Dawes, Publican candidates, are photographed together for the first time, , $25, can be leaving $185 as » of $12,000 derived varried and with se- the Computed without the bene Wives of the Re Casper and on land owned by Dr, CITY BRIEFS H. R. Lathrop, One hundred nino. : ty-five Girl Scouts have registered with the camp committee for the | Misa Alberta Wagner ts assisting | first week of camp. The following | in th@® Midwest Pharmacy during | Week the camp will be given over to the summer months. the Girl Reserves and non-organi eee zation girls. A, @. Eokwall, D. R. Shidler and Under the supervision of Cy D. R. Li Mooney were th Casper for the} Poling, members of the Kiwanis Fourth from Midwest. @lub yesterday ereoted the tents weer and got the camp equipment on the Mr. and Mrs. V. C. Schofielu spent| grounds and ready for use. Those terday in the city from Salt y who were not able to do the work Creek. themselves employed others to fill thelr places. The Girl Scouts are to report at eee Mr, and Mrs. C. W. Peterson drove to Douglas for the Fourth. Chamber of Commérce headquarters Lieut, J. ©. mith, 1924 ‘graduate | At $ O'clock this morning. Car will trom West Point, 1s visiting in Cas-| DO on hand to take them to the per Ar; Bmith was appointed trom |ctmp. Wallace Hngland is in charge of the transportation Montans, eae The Casper Kiwanis elub has Les Shepperson {is in town from hia} sponsored th nd has, tur ranch north of Casper. nished tho funds for the undertak ore ing. A similar camp was held last Alex Weber, prominent sheepman, | year but large nde 60 wag in town Thu: comp a scalo.as the present sea ee . fon. perts have been secured to York Garvey, ranchman, was in|look after tho welfare of the girls own Friday. Mr. Garvey's father —because, accoraing to myth, a piece of the for- bidden fruit stuck in Adam's throat. There, in all of Adam’s sons, the lump remains to this day! Yet humans, young and old, find Puceleat- Castor Oil a frequent help in keep ing free from many ills that flesh is he'r to. Puretest Castor Oil is a clear, bright laxative that acts gently and thor- oughly. Extra refining gives it a sweet nutty taste. Children take it easily. One of 200 preparations for and hygiene. Eve the best that skil care can produce. The KIMBALL DRUG STORES CASPER’S PIONEER STORES Wyoming's Leading Drug Stores The Rexall Stores “TWO STORES FOR YOUR CONVENIENCE” . Puretest health item and PAGE SEVEN “According to Your. Means” The Lover of Art © Who Aspires to Own a Great Masterpiece é Pi é of Painting Cannot Realize His Dream Unless He Is Possessed of Wealth. ( But the Music Lover Who Longs for a Steinway is More Fortunate. Though the Steinway r Is the Instrument of the Immortals —Still it Can % Be Purchased For a Price and Upon Terms Within the Reach of Those Whose Means Are Modest. Your used Piano Taken in Exchange, at a Most Liberal Allowance. / | Convenient Terms © of Payment Arranged. { ma Only at The Ce Me Music Shoppe Can the Steinway * Be Seen and Heard—We Are the Exclusive Agents in Casper ma Steinway The Instrument of the , t | Immortals | THE MUSIC SHOPPE Inc. The House of the Steinway” 238 East Second Phone 1745