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PAGE: FOUR "THE KEY WEST TIN THE CITIZEN PUBLISHING CO. L. P. ARTMAN, President. ° IRA. MOON, Business Manager. Enftered at Key West, Florida, as second class matter nn a Member of the Associated Press s The Associated Press is exclusively entitled to use for republication of all news dispatches credited to 4 or not otherwise credited in this Serre and also ‘the local news published here. See SUBSCRIPTION RATES Ps ADVERTISING RATES Made known on application. > ds ‘of thanks, resolutions of respect and obituary iofices other than those which the paper may give as ter of news, will be charged’ for at the rate of & 2eRtsa line. fee of church and society and all other enter- ‘aipments from which a revenue is to be derived will jeseharged for at the rate of 5 cents a Jine. ‘Phe Citizen is an open forum and invites discussion ¥ ic issues and subjects of local or general inter- but it will not publish anonymous | pomengaicn~ IMPROVEMENTS ADVOCATED BY THE CITIZEN Water and scwerage. Hotels. Bathing pavilion. Road to mainland. * “he principal use some people make of their fet is to step on the gas with them. Pa £ In spite of the fact that hand work is getting out of favor, many of the girls are hand painted. 4 The workers are called on to rise and throw their shackles. But lying abed is more popular than zising now. * & si * The majority of people are unwilling to get and produce anything now, but they are all ready to get out and sell the stuff that someone else produces. =), ; i {It is dreadful to think that 24,000 people were . ye traffic last year in the: United States. But |. of traffic.accidents leads one to believe that if thore were no automobiles, a large part of would get themselves killed in some : aoe Tribune, © Some thieves entered a church in Memphis, Ténn., the other night, who tore the carpet and carried away the Bible, fourteen chairs, several shades, a water cooler and a piano stool. Itmay be that these parties had built a new church “and wanted to furnish it.—Dahlonega (Ga.) Nugget. COMPULSORY CHAPEL Movements are under way in a number of "thd colleges to do away with the rule by which Many parents who feel that religion is one ofthe most essential fields of inquiry for a@ stutlent, will be sorry to see this old custom given up, Knowledge is not’ niuch use unless inspired by"higher ideals. 3 re Ot ee Senta et es thi constant attendance that © graduation thdy quit attending church altggether. The old saying is that while you can drive a horse to water, you can’t make him drink. Fine thing if he will ink, but hardly wise to force it down his throat against his will. 4 * * SHOULD BE REFUNDED (Buffalo, N, Y., Evening Times) = Under the ruling which holds Presidential * salaries exempt from taxation, the Treasury has refunded to the estate of the late President Hard- ing nearly $60,000 which he had paid in income taxes. 2 On the same principle, President Coolidge has ju@ been saved $20,000 in taxes, * President Wilson paid upward of $150,000 in the same kind of taxes which have been refunded to dhe estate of President Harding. But there has been no refund in the case of President Wilson, it being said that the statute of Umitations prevents it. + If that interpretation is permitted to control, the widow of President Wilson will lose $150,000 in taxes which he actually paid, but for which he would not have been liable had the present rule been in effect at the time. The principle which has returned $60,000 to the; estate of President Harding, and has effected an “exemption of $20,000 for President Coolidge, is ually applicable to the estate of President Wil- sen, Which is entitled in all equity and justice to a $160,000 refund. “Aft special legislation is necessary to overcome of the statute of limitations, Con- greH should enact it, KEY WEST'S pgs an aed : Here is Key West's aie par to 3 at the fount of knowledge and there to learn how go to work for the good of its future self. ~ In our news columns this afternoon will be found a comprehensive article upon the 18th Na- tional Conference of ‘City Planners to be held in St. Petersburg the last three days of March, and which will end its sessions in West Palm Beach on April 1. The subject matter of this confernce, Zoning and City Planning, is not new"to the.North, nor to the Middle West, nor to the West, but in large measure it is new to Florida and the South. It has attracted in the few years since America has known it the best minds in architecture, in econ- omies, in engineering, in ‘landseaping,in building construction and in development. The subject has been brought very strongly to the attention of this city through articles prepared specifically for The Citizen and printed last summer, and more recently in a® address given before the Key West Women’s Club in February. The articles were written and the address was made by that good friend of Key West, Frank W. Lovering, a member of the City Planning Board of his home city, a suburb of Boston. The tremendous. necessity of Key West’s preparation now for what it is certainly going to be in the next decade or even-less, has been ‘*pre- sented to our thinking people at a time when the Island City’s growth is new and the topic, here, is brand new. The Citizen thoroughly agrees with every Word that has been said or that it has printed concerning the matter of municipal preparedness in planning. The Citizen thoroughly believes the time is ripe, because Key West is on the march. , The Citizen is in complete accord with all which C. W. Barron, eminent financial publisher and a recent visitor here has written for his valuable newspapers in New York and ate as to what is in store for Key West. The Citizen believes this city cannot move too early in such a pregnant matter, particularly be: cause it is evident that a contract to build the bridges across the two wide water gaps in the Road to the Mainland—much of which is already under way—will be let within a few months, a | *“* satisfactory proposition having been put before ‘the Monroe ‘County Commissioners the first of March, and a survey already about to be begun. The Citizen believes a competent City Plan expert for Key West should be selected without un- toward delay. The Citizen believes ‘an able’ représentative’ should be, delegated to attend the impending Na- tional City Planning Conference in St. Petersburg and West Palm Beach. : And above all, The Citizen believes this repres- entative should be a member of the Key West Women’s Club because the Women’s Club is far- seeing and non-political, and city planning is a forward and non-political movement for the greatest good for the greatest number. Any Women’s Club in any community, work- ing shoulder to shoulder for the best interests of that community, is the strongest force, the greatest constructive force that can be put behind any move- ment for the civic good, PE “There is a tide, which at its turn’ leads to prosperity.” MONROE COUNTY SPIRIT _ (Palm Beach Post) The people of Florida, as well as the people of the entire nation, cannot help but admire the ex- cellent spirit of Monroe county inhabitants that causes them to.dig down in their pockets for more |} than 15 million dollars to build one line of high- way. It is a costly highway but a very necessary one; and when things are necessary their cost should | not stand in the way. The highway will reach from Key West to the | Florida mainland. Long stretches of it will be dver i water, calling for engineering skill .of the same | character as that employed by the Florida East | Coast Railway Company in extending the Flagler | System from the mainland to the Monroe county | | capital, An option was given last week to any engineering firm to construct three bridges on this | important roadway at a’ price of 12 million dollars, and more than three million dollars will be required to build the rest of the road. When completed, | the far-famed Dixie highway which forms one of| the principal thoroughfares in practically each city | i! and town along the coast from Jacksonville south- | | ward, will end at Key West. . ~| profit”. ~ THE KEY- WEST. CITIZEN Sure Relief RY ie! INDIGESTION are Relief 7 Be Hin 25¢ end 75¢ Peckeges Everywhere Sachin Tax In a Nutshell WHO? Single persons who had net income of $1,500 or more or gross income of $5,000 or more, and. married couples who had net income of $3,500 or more or gross income of $5,000 or more must file re- The fiing period ends 5;:1926. Collector of internal ue for the district in} the person lives or has! his principal place of busi- ness. OW? Instructions on Form) 1049A and 1040; also the law WHAT? One and one half per cent normal tax on the first $4,000. in. excess of the-per- p s and credits. er cent normal tax on $4,000. Five per} cent normal tax on the bal- ance of net income. Surtax on net income in excess of $10,000. Losses if incurred in a tax- payer’s trade or business or in “any transaction entered into for not...compensated _for= by. rance or otherwise are deduct- ible from gross income in deter- wining net i:come upon which the; assessed. To be al-} not incurred in trade, profession must con-/ ly to the wording of the For example, a loss in-} rred in the sale of a taxpayer’s kome or automobile, which .at the time of purchase was not bought with the intention, of resale, is not deductible, because it was a trans- action “entered into for profit.” Losses suStained in the operation |] of a farm as a business venture are deductible. . If-sustained in the operation of a farm merely for the pleasure of the taxpayer, ou arejy not deductible. SIGNS YOU CAN BELIEVE IN If your breath is bad and you have spells of swimming in the head, poog appetite, constipation and.a general no-account feeling, it is a sign your liver is torpid. The one really dependable rem- edy for all disorders in the liver, stomach and bowels is Herbine. It acts powerfully on the liver, strengthens digestion, purifies the bowels and restores fine feel- ing of energy, vim and cheerful- ness. Price 60c. Sold by all druggists. MWF The pipe said to have been used. by William Penn in 1682, ; when jhe negotiated. with the In- dians’ for the land that became | Pennsylvania is in possession of | Joe Bartles, of Dewey, Okla. a grandson of Charles Journey- cake, the last chief of the Dela- ware tribe. \Colds, | Grip, | Infuse | enza andasa || Preventive i Monroe county is not among the richest coun- i % ties in the state but no one can say that it is lacking i in spirit and grit. It is setting an example in| achievement for all of the state and all of the | south. Palm Beach county must not think that | building Military Trail is a great task when Monroe |! county undertakes a job six or eight times more costly and far more difficult. | i If the government makes that New York boot-_ legger pay the income tax of $1,750,000 he dodged | in 1922 the money will hire quite a number of able | men to chase the smaller bootleggers—Miami | oo | ‘ A Safe and Proven Remedy | | The First and Original Cold and Grip Tablet Proven Safe for more than a Quarter of a Century. The box beers this signature 6 brome HISTORY. 1815—A grant covering Key West and all the Florida Keys was given to Juan Salas by Don Juan de Estrada, the then Spanish Governor of Flerida. 1822—Juan Salas sold the Island of Key West to John W. Simon- ton for the sum of $2,000. 1822— “he United States of America purchased Florida from Spain and Lieutenant Perry planted the American flag in Key West. & 1845—The State of Florida was admitted to tie Union., 1860—During the Civil War Key West was the headquarters of the Union Blockade fleet. The Union forces held the fort and the City, and the citizens, although of Confed- _ erate sympathies, were forced to remain under Union ad- ministration. 1874—The cigar industry was establised by Cubans fleeing from Spanish ad devas 1888—The entire business section of the town was destroyed by 1898—Key West was used as a Naval Base by the American At- . lantic Fleet during the Spnene error 1912—The Florida East Coast Railroad over the Keys to Key West was completed. S Voug 1921—The Casa Marina Hotel, the best hotel of the Florida East Coast Railroad system and one of the finest hotels in Florida was opened. CLIMATE—The temperature ranges between 75 degrees in Win- ter and 85 degrees in Summer (Average). It is the only place in Florida which has never been touched by frost. It is 375 miles farther south than Cairo, Egypt, but has a delightful and health- ful climate, there being very little sickness. GEOGRAPHY—Key West is the gateway to the Panama Canal Zone, Central and Soutt America, Cuba and the West Indies. It is forty-eight hours from New. York by rail. Havana can be reached in five hours by boat and in forty-five minutes by air. It is expected to be the future port of entry from South America, Central America and the West Indies, at MILITARY—The United States Army sobitiien Coast Artil- lery Station at Key West and during the World “ War it was also used as an Airplane base. It is called the “Gibraltar of America”-as it controls the entrance to the Gulf of Mexico. NAVAL—The United States Navy maintains a Navy Yard at Key West as well as a submarine base. There are also a coaling station, fuel oil station and one of the largest radio stations in the world. The United States Marine Corps iso has a station at Key West. INDUSTRIES—The chief industries are cigar making, commer- cial fishing, sponge fishing and shipping. Pa ADVANTAGES—1. ‘WEDNESDAY, MARCH 20, 1926. aghc eee ‘MOTELS—The leading hotels are the Casa Marina, built and operated by the Florida East Coast Railroad Com- pany. the La Concha, a modern fire-proof hotel, the Over-Sea Commercial Hotel and the Jefferson Com- niercial Hotel. CIVIC—Good Schools. Churches, Fire and Police Protection— one of the best Fire Departments in the United Paved Streets. Good City Parks. Municipal Golf Course. States. NEWSPAPERS—The Morning Call, The Key West Citizen. RAILROADS—The Florida East Coast Railroad operates trains to and from New York and intermediate points. ilroad Car ferries ply between Key West and Havana. It is expected that the Air Line will construct a railroad into Key thus assuring direct communication with the West,Coast of Florida, the Gulf Ports and the Central States. STEAMSHIPS—The Mallory Line to New York and Galveston. The Peninsular & Occidental Steamship ‘Com-. pany to Tampa and Havana. The Gulf & South” ern Steamship Company to Miami and New Or. leans. “= * bd : MISCELLANEOUS— Beautifully colored water. Wonderful — Yachting. Best fishing in Floridai>Golf | and.Tennis. Bathing the year round, Coun-— try Club (under construction). The “Over-— Sea Highway over the Keys, connecting Key West with the mainland, will be the most © remarkable highway in the South when completed. Tropical climate. 2, The Over-Séh way, now under construction, g the Florida East Coast Railroad over the Keys will permit through automobile travel from New York to Key West and. with the car fi Sarvs ice, practically through travel from Canada, and any point in the United States to Havana. — 3. Fresh water to be piped in. This improve. § — ment has been favorably acted upon by the | There are many new — Florida legislature. 4. , developments on the intermediate Keys. Most ” of the Keys are being purchased in their entirety — and are being converted inte beautiful estates. 5. Key West is the County seat of Monroe County. 6. Considerable new construction is now being carried on throughout the City and good deal more is contemplated for the im- mediate future. Among the improve- ments is a boulevard which is to be # shore drive around the Island. This construction has already been authorized and the contract awarded. 7. The rise in the value of Key- West property has gnly recently commenced. 8. There is n> reason why Key West will not become an ideal and popular Winter resort as the hotel accommodations, bathing, facilities for golf and tennis, ete., equal or will equal those of any Florida resort, while the fishing is much the best of any on the Coast. 9. * Keys are a Yachtman’s Paradise with bors and beautiful scenery and Key bound to be headquarters for at least the southern half of the Keys. it’s Summer All Winter In Key West