Cottonwood Chronicle Newspaper, January 30, 1920, Page 1

- | - COTTONWOOD CHRONICLE VOLUME 28. NO. 5. “HOW INCOME TAX OPERATES COLLECTOR .WEISGERBER WILL BE HERE FEB- RUARY 8 to 5. In order to clear away misun- derstandings as to what consti- tutes dependency in connection with the additional exemption granted income tax payers,Col- lector of Internal Revenue Lewis Williams of Boise gives out the following statement: “For 1919 a taxpayer may be allowed a credit of $200 for each person for whom he is the chief support. But it must be re- membered that he can claim this additional exemption only with respect to children 18 years of age or younger, and persons mentally defective, cripples, and persons old enough to be without question physicaliy incapacitat- ed for self support “If the taxpayer contributes to the support .of some relative or other person who is over 18 years of age, in fair health, and still active, he cannot be allowed the additional $200, even if he is furnishing the chief support. “Head of a Family.” “The very different require- ments of the two exemptions (‘head of a family,’ additiona: $1000; ‘dependent,’ additional $200), must not be confused. To be the ‘head of a family,’ the person whom he supports must be a close relative, must live with him, and he must be such relative’s sole support. To be entitled to exemption for ‘de- pendent,’ the person whom he supports does not have to be a relative, but can be any child or any cripple or defective; the child or ‘incapacitated adult may live anywhere; and it is neces- sary that he furnish only more than half of the support. “The chief difference is that for ‘head of a family’ the restric- tion is to close relatives, the evi- dent object of which is to pro- mote the home; for ‘dependent’ the restriction is to children un-! der 18 years of age, or persons mentally or physically defective, the object of which is to recog- nize material assistance given to those who cannot help them- selves. Support of Mother. “A son who has left home, but who still sends to his mother more than half of her support, with enough regularity that she may depend upon it, can be al- lowed the additional $200, prov- ided, however, that the mother has become sufficiently aged to be without doubt physically in- capacitated for self support. Otherwise the amount contri- buted must be considered as a gift, not deductible as an ex- pense and not entitling him to} the additional exemption regard- less of amount. “A father may claim the er- emption for every child under 18 years of age. But if one of his children receives from «some estate or otherwise sufficient distributed income to provide for the expense of his support in the station of life in which he is placed, the father cannot claim the exemption with respect to! that child. for although the child is legally denendent upon him he is in fact financially indepen- dent.” What is “Sole Support.” A single person is the head ot a family if by December 31 he had become the sole support of close relatives (by blood, mar- riage or adoption) living in the same house with him and looked upon by them to exercise a greater or less amount of control in the matters affecting the sup- port and maintenance of the household. The phrase “sole support” is here used in the sense that there is no other person to whom the dependents are looking fora substantial portion of their sup- port. There may be another source of terest on bonds, dividends on | tional stocks, pension), which, if mea- ger enough to still leave the re- @pient dependent, should not in- terfere with the claim for ex- emption. Such meager income of dependents, as well as the in- consequential profit on the board of any self-supporting member of the household, must, however, be included in the return of the head of the household. But a division of responsibility will in every case exclude the parties from the claim for the additional exemption. Article 302 of regulations 45 defines that a head of a family is ‘‘a pei- son who actually supports and maing:ins in one household or more individuals who are closely connected with him by blood re- lationship, relationship by mar- riage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation.” Man Who Maintains Home. Once the existence of the fact that a taxpayer is the principal cause for the creation er main- tenance of a home is established, it cannot be destroyed by his temporary or unavoidable ab- sence from it. If a father is left with a young child to whom he cannot give the proper at- tention himself, and he places this child with relatives or else- wher, he should still be consider- ed the head of a family, even ff yet further force of cireum- stances would oblige him to live elsewhere: provided that he still exercised fatherly control over the wellbeing, education ana filial feelings of the child, and did not (while furnishing the support) allow the child to he- come a virtual orphan. Tf how- ever, without necessity the de- pendent continuously makes his home elsewhere, his benefactor is not the head of a family, ir- respective of the question of support. Women and the Income Tax. Women who had incomes dur- ing 1919 are reminded that they are subject to all of the provi- sions of the federal income tax. Many thousands of women file returns and pay taxes regularly, and there are new names added to this list each year. The high wages and salaries received by women last year will perhaps double the number of the fair sex who are required to file re- turns. A public school teacher or other city, town, county and state employe is not taxed on her salary or wages, but must file a return if her taxable , income from other sources was suffi- cient in amount to come within the law’s definitions. An unmarried woman, a wid- ow, or am ed woman who is living apart from her husband, must file an income tax return if her net income for 1919 was $1000 or over. She is entitled to an exemption on the first $1000 of her income. If she is the head of a family, as defined in the income tax re- gulations, she'may claim addi- exemption. Also she may claim further exemption of $200 for each person for whom she is the chief support, if the dependent is under 18 or is men- tally or physically defective. A married woman who has an income from a separate source than her husband is entitled to file a separate return with re- spect to that income. Ordinarily a husband and. wife file one joint return, including the in- come of both. But if the hus- band does not include his wife's income, the wife is required to file her own return. Separate returns of husband and wife are required if either had a net in- come exceeding $5000. Rules for Married Women. A married woman who_ lives with her husband is not allowed a prescribed exemption. She and her husband have $2000, plus $200 addition for each depend- ent; and this exemption may be taken by either or divided in any manner between them. A woman who was widowed during 1919 may claim exemp- tion for the full year on the basis income (anch weer nn nen eee’ {Continued on page 2) INFLUENZA AGAIN MAKES ITS: APPEARANCE; NO SERIOUS CASES The influenza epidemic, which last year cost the lives of thou- sands of young men and women and even elderly people has again made its appearnce in vari- ous sections of the country, and this immediate section of the country is no exception. At the present time there are perhaps some 30 cases inthe city and surrounding country, but as most of the cases are in a mild stage there is no great cause for alarm and of people losing their heads, as was stated by one of Cottonwood’s physigians. How- ever the greatest caution should be taken by everyone to guard against the epidemic spreading. None of the schools in the city have been closed with the excep- tion of the high school which was dismissed Thursday morn- ing on account of some of the teachers being absent and ill. On Friday morning 24 high school students out of 55 reported for work and as Superintendent Lustie and Principal Hannon were numbered among the sick the high school was again dis- missed for the day. Lewiston Hit Hard Lewiston, perhaps is hit the hardest of any city in this sec- tion of the country, there being some 2000 cases reported in the city and the past four days, LOST A FAST GAME. In one of the most hotly con- tested and interesting games of the season, the Reubens High School defeated the Cottonwood High School team at the high school gym Saturday evening by a score of 21to17. At the close | wa of the first half, the score stood| named organization for promo- in favor of the home | tion purposes. 1 death patients of the disease. No Flu At Nezperce At Nezperce, where the flu last year claimed more deaths than perhaps any city in the) state, according to the size of | the town, so far it has failed to | make its appearance. The city, however has taken every precau- tion possible by closing the city) school, ordering pool halls to re- move all chairs, and by also for- | bidding public gatherings of any kind. | Grangeville Quarantines = | At Grangeville where there are some 70 cases the health) authorities are quarantining | every family afflicted with the! disease. None of the cases’ there are considered critical. | Cottonyood’s physicians, Drs. | Blake, Orr and Shinnick are practically working night and day to check the malady in its infancy and there advice is to keep cool ayd not lose your head. Do not expose yourself any more than is absolutely necessary and if sick go to bed and stay there, | until all chances of a setback are entirely eliminated. Follow the advice of your physician and you! will in nine cases out of ten come out of it in A No. 1 shape, if you should be so unfortunate as to contract the flu. | TO ADD NEW BLOOD, Howard Mckinley returned Tuesday evening from North Yakimah, Wash., where he at- tended a Poland China sale con- ducted by the Poland China as- sociation. The swine were ship-! ped from Iowa by the above The herd con-| boys. While the game was lost| sisted of 36 sows and 8 pigs.| by the boys it was a game fight The sows brought on an average, from start to finish with Cot-|of $205 with the top hog going | tonwood playing a game far be-| for $400. low par in our opinion and fov | average of $58.75. some reason they were unable to get started right. The pigs brought an, Mr. Mckinley purchased two sows and one pig, one of the The Reubens boys were excep-| Sows being a litter mate of the tionally fortunate in throwing sow that sold for $400. With) fouls, and also made two long | his recent purchase he intends to throws. was the star for his team. Litchfield of Reubens} put new As| Which is already recognized as blood into his herd,} for Cottonwood none of the boys| one of the best in the country. plaved their usual game with perhaps the exception of Rice The line-up for Cottonwood was|China sale for February 19, on| by detectives, if necessary, and Hamlin, | his ranch 4 miles east of Cotton-| that this baneful practice must For-| wood, and will dispose of some 80) be ended. as follows: Guards, Rice; Center, Wagner; wards, Peterson and Hendrick- son. Funke and Uhl substitu- ted for Hamlin and Rice in the first half. All three of Cottonwood’s doctors, Dr. J. D. Shinnick, Dr. H. B. Blake and Dr. W. F. Orr were stuck in the mud last Sun- day evening when they were at- tending patients in the various sections of the country. Dr. Shinniek was stuck in the mud near the twin houses with his Nash car, Dr. Blake, who was the most fortunate one of the three, managed to pull into town from the Keuterville section after considerable time spent in urging his Buick to pull out of a mud hole. Dr. Orr, while return- ing from a professional call near Fenn, in crossing a creek near the Spencer farm ran into a hole and due to high water his Buick was completely submerged in water above the engine. He hac to ford the creek twice, water hitting .him along the waist line and finally managed to get to town, none the worst for his experience and Monday his car was brought to the city by a mechanic. the} Mr. McKinley has set the date | for his Thoroughbred Poland | head, all of which are registered | animals. | MOVE TO WINCHESTER. The Consolidated Commercial Company, which purchased the) stock of goods formerly owned by Balback & Lake about two} months ago, have packed up the! merchandise and shipped it to Winchester, where they will en-| gage in business. The reason) for the concern moving its stock | to Winchester ,according to Mr.! Thornburg, who has been in| charge of the store here, in a! statement given out by him is} as follows: ‘We have tried in| every way to get a building of | proper shape, size and location. Not being able to get it, we are moving. We have great faith) in Cottonwood and if a building opens later on we are sure to! come back.” | FAVORABLE TO HAWLEY. | Boise, Jan. 28.—That the) Washington papers of Jan. 27, announced that former Gover- nor James H. Hawley of Idaho would probably be named suc- cessor to Franklin K. Lane, secretary of the interior, was made known today through a telegram from Ravenei MacBeth, | secretary of the Idaho Mining, COTTONWOOD, IDAHO, FRIDAY, JANUARY 80, 1920 | PUBLISH | has claimed about 15) Gq | pipe is buried some six inches in | Doumecg. BURNS PROVE FATAL. Dorothy, 6-year-old daughter association, who is in the nation-| al capital on mining business. It of Mr. and Mrs. Homer McCulley | was announced in a Washington of Doumecq, died Monday of| dispatch this week that Secre-| burns incurred two weeks prev-| tary Lane has not as vet present-, iously, while playing with fire.| ed his resignation. That he will, The funeral was held Tuesday| do so, however, he made clear) from the home of the parents,| some time ago. He is leaving) $2.00 PER YEAR NEWS AROUND THE STATE Items of Interest From Various Sections Reproduced for Ben- efit of Our Readers. ED 20 YEARS AGO Sims Looks Over the Country— Need Tenement Houses. Cottonwood needs _ several tenement houses. They would be a good investment. Moberg brothers started for enesee Monday morning with a bunch of fine hogs. W. W. Blackburn, constabie of this precinct made an official trip to Westlake this week. Fred Moberg is sick with the mumps. The roads are getting in splen- 1920 promises to be the big- gest year construction ever : AC experienced in Lewiston, at least did condition. 1,000,000 of ‘being i Barney Stubbers, the Green- po for a pn = = ov Taal was in town Revenue officers seized enough Married, at Denver, Frank be sige Hoe poe ge rac Crall, and Mrs. Susie Pierce, E.| ing the name of H.R. Chess at A. Chase officiating. A ; Merchant London of Grange- oo pg sa006 The liquor was ville was in town Saturday last accompanied by a Mr. Sims of |_, Homer Grove’s confectionery Minnesota, who is on a tour of} Store at Julietta was broken in- inspection of this country. to some time between one and cay five o'clock Tuesday morning of HORSE IS ELECTROCUTED. |'@8t week and cash to the A horse belonging to the Cor-|#mount of about $115 taken tonwood Dray Co. was electro- from the cash register. cuted Monday afternoon in the| , Idaho licenses of seventeen alley back of the Cottonwood | dentists were revoked by the Garage. Claude Robbins, who| State dental board this week was driving the team at the time | When the dentists failed to re- of the accident was hauling|8Pond toa summons to show freight through the alley when|C@use why their licenses should he came to a place where a water | 20t be revoked for fraud. t Twenty members of Lakota the dirt from which the horse is | tribe of Red Men of Wallace were supposed to have received the| badly shaken up, and at least 2 electric shock. The anima!| more or less seriously injured, dropped dead without a strug-| When an auto stage in which gle. After a thorough investi-| they were driving to Burke was | gation by R. H. Kendall, manag-| struck by a heavy Northern Pa- |er of the Grangeville Electric | cific ore train at Gem. | Light & Power Co., he stated | it was a complete mystery to|ceived asa present from the The University of Idaho re- him ,as to how the horse received| Hercules herd of Shorth the electric shock that caused ity | owned by Day & Rothrodie ree death. It is another freakish| high grade Shorthorn steer action of electricity. Dr. Som-| calves. These will be added to ;mer, who made an examination | the university steer herd and of the animal’s heart and kid-| placed on the sh ircui —_ — that in sa opinion | fat steers next fall. — a e animal was electrocuted.| Fifty registered b The animal was valued at $150. | heen pe ae ge rg PUNCH BOARD MUST GO. Idaho, as the result of a farm b i \- Idaho County officers have dation see oF ae been receiving numerous com-| mals’ are the property of bull plaints, but not supported with | associations, Eleven cooperative sufficient evidence to issue war-| ghj ipments of v - rants of arrest, on account of | 599 pam 5 ae | — ”" dealers using punch boards to} 4 Nez Perce rural school dist- encourage i i Pres agaer A rene pi — a riet, joined with another to form forded’ an opportunity to meny| high school district, will not be minors to gamble and lose con- permitted Led withdraw there- siderable sums. The officers | ;"Oy» notwithstanding that the announce that they will make an c = “a oe a effort to round up the evidence, from the complaining district at- tend it. So ruled Atterney General Black Friday. One district includes the town of Reubens, Idaho, while the other is purely rural. One of the greatest surprises in southern Idaho for some time was sprung when the John A. Regan post of the American legion, headquarters Boise, went on record as opposed to the re- clamation of what is known as the big Bruneau irrigation pro- ject comprising some 500,000 acres of land to irrigate which plans are now under way to se- cure the necessary capital, esti-- mated at between $60,000,000 and $100,000,000. Idaho garages cannot legally sell denatured or wood alcohol, basis of the poisonous “coroners’ | cocktails” that claimed many lives last Christmas and New BUILD SHOW ROOM. Year. Officials of the state The Cottonwood Hardware Co.| law enforcement department this week has has a force of men| made public Friday a ruling of employed in re-arranging the in-| the state attorney general hold- terior of their auto storage ware-| ing that, notwithstanding its house and in the front part of | use in automobile radiators to the building they will build a| prevent freezing, wood alcohol is commodious room in which to| not properly a commodity for display the automobiles that are| sale by garagemen. sold by this firm, which includes} Arthur C. Tracey, auditor of the Dodge, Oldsmobile and Mit-)| Valley county, of which Cascade chell. After the completion of | is the county seat, has resigned, the room it will be a very desir-| following examination of his able place to take prospective! accounts by examiners of the buyers and there point out the! state department of finance, good qualities about the various, who discovered discrepancies cars sold by the firm. amounting to approximately a $900. This money could not be COUNTY GIVES $1000. accounted for, it is said. The One thousand dollars for the books of the county were bal- Idaho county soldiers’ and sail-' anced by Mr. Tracey paying over ors’ memorial fund was appro- to the county the amount of the priated from the county treasury shortage. The board of ceunty Persons patronizing punch boards will also be prose- cuted. FRESHMEN WINS. The Freshmen basket ball team defeated the junior basket hall team in the high school gym Thursday, January 29, the score being 20 to 29. It was a fast game but the Freshmen were too much for their upper classmates and there is joy supreme among the Freshmen over the defeat administered to the Juniors. The line up was as follows: Freshmen; forwards, Hendrick- son, Morton; center, Tacke; guards, Rogers, Homar. Juniors. forwards, H. Hanley, J. Hanley; center, Schroeder; guards, Uhl, McPherson. the Rev. Mr. Garbol of Whitg-| the cabinet because he desires to| this week by the board of county | commissioners of Valley county hird officiating. Burial was at| give his present attention to private business matters. PY commissioners. The memorial| appointed Carl Kitchen auditor fund now totals $2400. | to succeed Tracey.