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“PAGE FOUR L. P. ARTMAN, President. IRA J. MOON, Business Manager. Entered at Key West, Florida, as second class matter ‘Member of the Associated Press The Associated Press is exclusively entitled to use ».fox republication of all news dispatches credited to it or not otherwise credited in this paper and also athe, local news published here. ee SUBSCRIPTION RATES ADVERTISING RATES ~ Made known on application. ‘Cards of thanks, resolutions of respect and obituary jotices other than those which the paper may give as matter of news, will be charged for at the rate of 5 its a line, *Ratice of church and society and all other enter- sainments from which a revenue is to be derived will de charged for at the rate of 5 cents a line. “The Citizen is an open forum and invites discussion ot aH issues and subjects of local or general inter- iat, but it will not publish anonymous communica- POSER EK RASOA KEKE SHEE SE ERT ORE COE HK mH Eee tions. ” IMPROVEMENTS ADVOCATED BY THE CITIZEN Water and sewerage. Hotels. Bathing pavilion. speeding motorists may not be able to trees, but they mow down a lot of “the Key West Citizen is now appearing in markedly new form, eight columps and new type— Tribune. "People who think the prices of merchandise ate far too high, might try reading the advertise- Seti ie ee ee eo ee a <8: | Sana Much es Segre hey consumer's dollar { goes, but the consum is satisfied of just one fact 2d that 1 Mee Je gone. eet te aor tke Keys West, Citizen: “Kiss Me Again” at “the Monroe Theatre. “Stung Again” at the Strand people used to get ahead by saving Slabor, but now the big idea is to make two jobs = grow where one job grew before. 4 with the hard-coal strike was that the didn’t find it nearly as hard as the oper- ators and miners thought it would.—American Lumberman. The PROMOTION OF FINE ARTS FOR KEY WEST The Art Society of Key West has done well in bringing 0 this city such a famous artist as Efrem Zimbélist. The appearance’in Key West of such artists - of renown should inspire those of us who appreciate fine arts and stimulate our willingness heartily and substantially to coppérate with this valuable local organization in thé matter of securing dates from eminent artists in all lines when passing through this city en route to and from engagements in Ha- vana. ns Such auditoriums as are now available must of + necessity be used for the appearances of great © artists coming this way until the fine arts move- = ment develops sufficiently to enable the erection of + a suitable building for this purpose, such building 2 to contain spaces to be oceupied by a fine arts > gallery and museum of fine arts, which departments « would naturally follow on a properly and success- rece eee) eer rs) Ty Heetersgreere fully managed program of fine arts promotion. The cultivation of fine arts in all lines in a mmunity means development along cultural lines, an elevating and refining influence over society, and would ultimately prove highly advantageous {from an economical and commercial standpoint as “Great oaks from little acorns grow,” and the = Art Society of Key West will receive such hearty « substantial backing by local people as to enable it = to render a service so valuable to the community that this small beginning will soon assume such eo proportions as to agreeably surprise its most ar- < dent friends and supporters. " A similar movement was started on a very - small scale in Havana some years ago, and soon a 7 permanent organization was formed. It is now re- “ported that this club has its own building and is = represented as being one of the most valuable - institutions in the Ciban capital. 3 The personnel of officers and list of members Tof the Art Society of Key West include names of “some of Key West’s most influential citizens, both “men and women, and it is but reasonable to predict same degree of success for this art club as is; aelaimed for the one in Havana, CITY PLANNING AND KEY WEST’S HARBOR Every phase of City Planning is-of. interest to Key West, but the most important question must have to do with a proper, a legitimate, a far-seeing development of her harbor property and her wonderful waterfront. With the characteristic progressiveness of the Key West Women’s Club president and her capable co-workers, a resolution favoring Zoning and City Planning was unanimously adopted a few days ago, and thus has the road been opened for the real beginning of a work which in two yéars, and even less, will redound to the lasting credit of the women | of this city, and to the city officials upon whom will devoive the details of paving the way and passing a law, ahd forever to the city itself. In this work, in this ordinance-which The Citi- zen firmly believes is soon to come, the fehture of a proper handling of our harhor lands and our waterfront must not be let go astray. @ur climate is an asset which we have and cannot lose. Our harbor front is destined to be ait asset. where most of it now is a dump. As the tip of Florida grows greater demands will be made upon transportation facilities, not alone for people, but for the supply- ing of their wants. The stuck-in-the-channel or stuck-on-the-bar complexities of Miami harbor are disconcerting. In Key West harbor these chances for trouble are almost nil. splendid workmanship and design—the Porter Docks, the East Coast Docks are specific, examples which man has made to show what elsewhere also can be done. a A Key West Zoning and Planning ordinance will prepare for a businesslike and forward-looking dockage layout. It will operate to clear out the rubbish, to dredge and build wharves and_finger- piers; to deepen the harbor where needed.* It will locate and tentatively lay out oil storage tanks in safe and easily attainable areas from the main channelways. It will undoubtedly designate a single fish pier—and the suggestion is not pure fancy ‘that upon this fish pier a City Aquarium should be maintained of such size,and architectural construction as to be a matter of glowing-pride to the municipatity, The turtle crawls would be an integral part of this pier, and it might not be amiss:to concentrate the sponging boats in the locality and thus segre- gate associated leading sea industries in one area. All of this the Key West Zuuing @d Planning ordinance would and can and will do ‘in a regular, # reasonable and an orderly way. Thus will harbor- front chaos be obliterated, and, beauty take its place. It has been done elsewhe: ind city plann- ing can bring to Key West the best harbor and the best leid-out harbor eamtemenh, Fit bs PTT ets and the most practicable harbor-front service rail- way, with spurs as required to every dock, and the most attractive water-terminal warehouses (why not of substantial stucco design?) of any muni- cipality in this state. The opportunity is here—a golden opportunity brought to us from the progressive North without price, yet priceless; brought to us by an unselfish friend of this city who has had experience in City Planning and can see far better than can we what is lacking and what is needed here. ‘This oppor- tunity the Key West Women’s Club: has seized upon and The Citizen knows it will be*put through be- cause Women’s Clubs in many of the cities and towns of this country-are in Tecent Years respons- ible for having put Zoning through. May every success attend the Women’s Club, and may their representative to the National Con- ference of City Planners, so shortly to be held in St. Petersburg, return with a wealth. of informa- |i tion that must prove of: untold valde ‘to our city! RIGHT USE OF THE HAMMER Civie sentiment dislikes the metaphorical ham- mer with which the knockers carp at their home town institutions. But it very much approves of | the good old-fashioned one on your tool bench, } which should be ud#d to repair disorderly features on your home place. There are always places about a house that need the reviving effect of a hammer and_ nails. That fence that leans, that porch railing that lacks | @ number of uprights, those blinds that need. a few | extra slats, the shed door that is off its hinges, etc. Little things of that kind make a ‘plice look deca- | dent, but if the thrifty householder -will take a/ Saturday afternoon or two he can tune up these lame places in his outfit. THE SUBJECTION OF WOMAN A recent traveller returning from Africa re- | marked that the prevailing price for a wife on the | west coast is $140. When a man is single he has to work for himself, but when he gets married, his wife does all the work. The reason for such subjection apparently is that men, by devoting themselves to the arts of war and hunting, became stronger and more alert, and were able to compel their wives to serve them. | This tradition of the subjection of women has | continued to some extent in most countries, but not in America. the men. We have reached an age Key; West has docks of | Here the women have obtained | complete freedom, and are often able te control | skill in | | war and hunting are no longer dominating factors. eeesccesssscseeovoreoese Income Tax In a Nutshell — Ce ceesccecesoooeces WHO? Single persons who had net income of $1,500 or more er 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- turns. W4EN? The filing period ends March 15, 1926. WHFRE? Collector of internal revenue. for the district in which the person lives or has is principal place of busi- ness. é HOW? Instructions on Form 1040A and 1040; also the la and regulations. WHAT? One and one half per cent normal tax on the first $4,000 in excess of the per- sonal exemptions and credits. Three per cent normal tax on the next $4,000. Five per cent normal tax on the bal- ance of net income. Surtax on net income in excess of $10,000. A debt discovered to be worth- fless and charged off the books of the taxpayer for the year 1925 may be deducted from the’ gross income in computing net-income for that year. The return must show evidence of the manner in which the worthlessness of — the debt was discovered and that ordinary and legal means for: its collection have been or. would be unavailing. : Bad debts may be deducted in whole or in part. When deduct- ed, the taxpayer must be able to show with a reasonable degree of certainty the amount uncollect- able. Partial deductions are al- lowed with respect to specific debts only. A valid debt proved to be worthless may not always bea proper deduction. _ For example, unpaid amounts representing. wages, rentals, or simi items are not allowed as deductions un- less included as gross income in the creditor’s return for the year, in which the deduction is sought or ina previous year. The fact that expected income was not re- ceived does not reduce the amount of taxable income of the creditor. Unpaid loans made to needy relatives or friends with little’ or ho. expectation that they would be repaid sare not <ledactible; But are regarded as gifts. 3 SIGNS YOU CAN BELIEVE ‘IN If your breath is bad and you have spells of swimming in the head, poor 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_aets powerfully on the liver, strengthens digestion, purifies the bowels and restores a fine feel- ing of energy, vim and cheerful- ness. Price 60c. Sold by all | druggists. MWF An instrument which enables blind people to read ordinary |printed matter in a recent inven- | tion. Water Bilsters om ar a {your money if it It is reported that Dr. Karl |Muellcr, of the Physical Technical Institute of Berlin has succeeded sheets of metal so are as transparent in produci { | j | | | | : KEY WEST DRUG CO. heheheh : | HATS OF ALL KINDS .«} CLEANED & BLOCKED | Ladies’ and Gentlemen's Hate | Made to Order | GEORGE’S HAT SHOP | 608 DUVAL ST. Pa aI La Ms, 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 Florida. « 1822——Juan Salas sold the Island of Key West to John W. Simon- ton for the sum of $2,000. 1822—The 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 heédquarters 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 establisied by Cubans fleeing from ~, Spanish oppression. 1888—The entire business section of the town was destroyed by fire. 1898—Key West was used as a Naval Base by the American At- _, lantic Fleet during the Spanish-American War. | 1912—The -Florida East Coast Railroad over the Keys to Key West was completed. 4 é 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. lery Station at Key West and di War it was also used as an Airp! 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 oi! station amd one of the* largest radio stations in the world. The United States Marine Corps also has a station at Key West. INDUSTRIES—The chief industries are cigar making, commer- MOTELS—The: leading hotéls 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- nmiercial Hotel. CIVIC—Good Schools. Churches. Fire and Police Protection—_ one of the best Fire Departments in the United States, _ Paved Streets. Good City Parks, Municipal Golf Course. NEWSPAPERS—The Morning Call. The Key West Citizen, — RAILROADS—The Florida East Coast Railroad operates trains to and from New York and intermediate points, Railroad Car ferries ply between Key West and Havana. “It is expected that the Seaboard Ait Line will construct a railroad into Key West, thus assuring direct communication with the West Coast of Florida, the Gulf Ports and the Centrai 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, MISCELLANEOUS—Beautifully colored water. Wonderful ADVANTAGES—1. Yachting. Best fishing in Florida. Golf and Tennis. Bathing the year round. Coun-— try Club (under construction). The Over Sea Highway over the Keys, connecting ] 7 West with the mainland, will be the most. remarkable highway in the South . when. Tropical climate. 2. The Over-Sea High- way, now under construction, paralleling the | Florida East Coast Railroad over the Keys will permit “through automobile travel from New York to Key West and, with the car ferry serve ice, practically through travel from Canada and any point in the United States to Havana. 8. Fresh water to be piped in. This ment has been favorably acted upon by developments on the intermediate Keys. of the Keys are being purchased in their and are being converted into beautiful . 5. Key West is the County seat of Monrose County. 6. Considerable new construction is now being carried on throughout the City good deal more is contemplated for the im mediate future. Among the proposed improve ments is a boulevard which is to be a shore drive around the Island. This construction has already been authorized and the contract awarded. 7. The rise in the value of West property has pag ave There is n» reason golf and tennis, ete., equal or will equal. of any Florida resort, while the fishing is the best of any on the Coast. 9. Keys are a Yachtman’s Paradise bors and beautiful scenery and bound to be headquarters for soutnern half of the Keys. it’s Summer All Winter In Key West