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T ~Bosfori Store NEW COUCH COVERS A fine showing of new Tapestry Couch Covers in beautiful colorings, flowered and figured, Oriental designs | and Roman stripes, large size and full | width, $3.00 to $8.00. MARABOU CAPES Make a nice? dressy, light weight ind summer wear. | We are showing a fine assortment of | wrap for sprir new styles in natural and black, some plain, others trimmed with natural | ostrich feathers, $7.50 to $15.00 cach. A PRETTY NOVELTY In Ladies’ Handkerchiefs, all Crepe, large variety colorings, with dainty colored borders, flawered | effects, white and fancy borders. 25 - clal at 25¢ cach. “SAPPHO” The best STLK cheapest BRATD Silk Braid new, and shown for trimming the style all 10c, capes, black wanted colo 1-2 and 3-4 and 1 yard, PULLAR & NIVEN YES, MAKE AUTOMOBILE We make them right and reasonable, too. Also parts of any other kind of machine. ———The—— AMERICAN % NE ING CO. 200 East Main St, MANRDSS AUTO GO, | OVERLAND AGENCY, ‘Storage and Accessories, Repair Work a Specialty. Pliope 2227 139 Arch St inch, 12¢ and 15¢ WE PARTS! | DON'T FORG DIONNES local and long distance moving and trucking. Piaros and parties at rea- sonable prices. Also storage. 'Phone $87-32 and 382. 8 Gilbert street, ew Britain. DENISON GARAGE 430 MAIN STREET Livery Cars for Hire, Day and Night ; Storage, Supplies and Repalring. PLEASURE CARS M. IRVING JESTER ————————————————————————— ;’IM delivery and heavy ~duty | soverning their administr | have / NEW REGULATIONS ON CHILD LABOR Employers Gamxo—t’ghiit Respon- sibility Under Law The following bulletin, issued by the Manufacturers’ Association of Connec- ticut, contains the official regulations just issued at Washington, on the em- ployment of child labor. These regu- lations have not heretofore been pub- lished in the stale press. Gentlemen:—As you were advised in Taxation Bulletin No, 3, March 6, 1919, the federal revenue act of 1918, sections 1200-1207, fmposes an addi- tional tax upon the income of persons or corporations, etc,, employing chil- dren under 16 years of age in any ( mine or quarry, and (2) children un- der 16 years of age more than eight hours a day in any factory, workshop, etc. Though these sections of the law became effective April regulations ation and in- terpre only this weck. The vekulations malke It clear that: 1. A 48 hour week, worked in less than six complete days of eight hours each is not permissible under the law. 2. Employers are required to make returns after the close of the taxable year showing whether they have so employed children as to render them- selves liable to the tax. 3. nployers cannot shift sponsibility for determining the ages of children employed should by all means protect age or employment certifi- from state authorities in states now providing for the furnishing of same. Connecticut is such a state. 4. Employers must keep time rec- ords of the employment of children between 14 and 16 years of age. The text of the regulations referred to is as follows: Article 1. Tn title XIL of the reve- nue act of 1918, the following wordy and terms as used therein, signify as follows: (a) ion were issucd the re- correctly and them- | | \ includes individuals partnerships and corpor (b) “Corporation” include: ciations, joint stock companies surance companies: (c cretary” the treasury: (d) “Commissioner” means oner of internal revenue: “Under the age of mears those children not vet completed their teenth yea (f) “Under years” means have not yot teenth year; (g) Bight hours in any day” means the actual period of employ- ment and shall be reckoned from the time the child is required or allowed to be at thie place of employment until he or she stops work for day, exclusive of one continuous pe- riod of a delinite length of time dur- ing which the child is off work not subject to call for duty of kind: (h) “Six days in any week” means six consecuiive days, no one of which shall consist of more than eight hours of working time. A day shall not be- gin hefore 6 o'clock a. m. and must not extend heyond 7 o'clock p. m. son asso and in« means secretary of com- mis (e) vears’ sixteen who six- the age of fourteen those children who completed their four- e any the : and | Article Canning clubs exempted from liability to tax by the provi of Section 100 are boys' and girls’ canning clubs, as that term has been theretofore generally applied, which are conducted in good faith can- ning clubs only and which are recog- ed as such by the agricultural de- partment of the state in which they locatcd and by the United States Departmenc of Agriculture. Article 3. The law imposes an ex- cise tax, which is in addition to all other taxes imposed by law, of 10 per centum of ‘he entire net profits re- ceived or accrued during each taxabla year from the operations of -every mill, canne'y, workshop, factory, or manufacturing establishment, in which any child under the age of 14 vears has been emploved or permit- ted to work, or in which any child between the ages of 14 and 16 has been emploved or permitted to work more than eight more than six davs in any after the hour of 7 o'cloclk before the hour of 6 o’clock « { tax is also profits ara week, or p. m., or m. The mposed on the entire net reccived from the | of any min> or quarry in which any trucks, from 1, to 5 tons. AMERICAN Balanced Six, Pleasure Cars. 1 CITY SERVICE STATION. A. M. Paonessa, Prop. | GO TO THE FRANKLIN SQUARE AUTO STATION || s e e ore For White Rose Gas, Non-Carbon Oil and Brunswick Tires. NEAR HIGH 'HOOL. i provisions child under the age of 16 years has been employed or permitted to work. Liability for the tax is established by as defined & duct of the bv the statute. child’s labor is not the basis for the imposition of the tax. jIn every case, the tax must be ap- | plied to the entire net income of the | taxpayer. ‘ Article 4. Returns under this title {are to be made as provided by Sec- before the first day month following the taxable vear" under person subject to the this title “to collector The pro- of the third close of each oath by each of ons | jin the }ing hours in any day or | - | secretary operations | ta | nes the employment of any child laborer | This coal and gas range with two ovens is a wonder for cooking Although less than four family by gas in warm weather or by coal or wood when t When in a hurry both ovens can be used at the same tim, the other for pastry baking. It certainly does “Mak for the district in has his principal which such person office or place of in such form as the com- missioner, with the approval of the secretary, shall prescribe.” Article The term year” means a endar y or fiscal year ending in such calendar year during which the tax is imposed The fiscal ycar means an-accounting period of 12 months ending on the last day of any month other than December. The first taxable: year, be called 1'ie taxable year 1919, shall be the period between April 1919, and December 31, 1919, both or any fiscal ye same period. Forms for mak- returns will prepared and in the hands of collectors before the time arrives for the r king of return. Article 6. The coliector shall transmit forthwith all such returns to the commissioner (Scc. 1205), “who shall, as soon practicable, the tax found dwe and notify the per- son making such return of the amount of tax for which such person is liable, and such person shall pay the tax to the collector on or before 30 days taxable to as s | from the date of such notice.’ Article 7. Actions to enforce the penalties provided for by sections 1203 and 1206 will be brought in the fe eral courts by the United States di trict attorney of the federal judicial district in which the offense occurs. Article 8. Pursuant to statute the child labor tax board, consisting of the secretary of the treasury, the com- missioner of internal revenue, and the of labor, has prescribed the following provisional regulation: Certificate of age—Certificates f age, in order to free from liability to ation persons operating the busi- specified, shall be either: (a) Federal age certificates children between 14 and 16 years of age when employed or permitted to work in any mill, cannery, workshop, factory, or manufacturing establish- ment, and for children between 16 and 17 years of age when employed or permitted to work in or about any mine or quarry. Such certificates shall bear (1) the child’s name; ( birthplace: (3) month. day and year of birth: (4) color; (5) sex: (6) kind of evidence of age accepted and age when physical age accepted: (7) UNUSUAL OPPORTUNITY TO BUY A USED CAR CALL RS MUST GO — NO RE! THE FOLLOWING C. SUPER SIX HUDSON — SUPFR SIX HUDSON — CROW- ew. 1918 1917 19018 1917 1916 1916 PE APPERSON FORD TRUCK. FORD TRUCK —FE xpress FORD FORMA TR UCK. OVERLAND PANEL DEL 1916 i918 1916 1916 COHEN LKHART TOURING + CAR TOURING — Light Four. CRLESS TOURING — Overhauled. ROAD STER — Very Speedy. AT ONCE AND SONABLE Cord Tires. Refinished. CAR — Like | 1916 1917 1912 1919 1916 CORBIN THE! Body. IVERY. 86 ARCH STREET. 1916 OVERLAND TOUR 1918 OVERLAND TIME A BARGAIN OFT “RS REFUSED G — 7 Passenger SED AN New Tires KISSEL SEDAN. FORD TOWN CAR — Good Delivery Car. LIMOUSINE. OLDSMOBILE HUDSON 6-40 — 7 Passenger. DEMONSTRATOR. ) Tlll'(;lis ARF VERY SERVICEABLE 00 UP. PAYMENTS. NOTOR CO. for ! feet long it can do every kind of nature of the child: (8) name and| address of child’s parent, guardian or | custodian; (9) name and address of cmployer; (10) signature, address and official designation of agent issuing the certificate; (11) date and place certificate issucd. (h) An e certificate, { employment certificate other similar the child, the laws of are de: working or or permit, or to the age of ‘ordance with the state in such states the board regulations, de fe. al age certifi- is no reason of paper issued in ac as| ated by 9. of with the matter of lcates. Since there fdoubt the acceptance cates issued by the ties in Connecticut, this article are Article 10 {tificate Stat | fcates or worki siat le the exi the pro ven here Acceptance of State cor- in which are certifi- | or employment cer [ tificatc in which are certifi- I pers to the > of the child are is-| sucd under state authority, an- {tially in accord with the requirements | !of this act and these rogulations, may !be designated s in which such certificates the me | force and effe 1 age certifi- | cates, except ¢ wcceptance for the purposes of this act of individual cer- ates may be suspended or revoked tes. permits, or other similar in states so designated shalll same effect as federal age | 50 long as ; shall re- | foree, :ommissioner | of internal revenue or such person as | he may desig ng the right | to suspend or revoke the acceptance | i{for the purposes of this act of indi- | vidual certificates at any time. Cer-]| tificates imposing restrictions or con- ditions in addition to the ments of the federal law or regulations shall not be held istent with the law | Article 11. Time record !record shall be kept daily by operating any mill, cannery, hop, factory, or manufactu tablishment, showing the hour; ployment for cach and every child who has completed the fourteenth year but has not yet completed the cteenth vear of its age. whether employed on a time or a piece-rate basis. Certificates of age for children employved in any miil, cannery, wovk shop, factory, or wifacturing tablishment, may be suspended or re- voked for failure on the part the person operating the me to keep {time records as required by this reg- ulation or for false or fraudulent en- tries made therein Article 12 ederal agents will vis- | those states in which federal tes are to be issued and will i the certifi in person. Theso | onts will communicate with the em- ployer prior to their arrival sions of not subs ! paper | have the { certificates main in require- | of the | incon- A time persons worl ng es of em- n es- of it cor NO, THE FLIERS JU THOUGH’ N. weather conditions th hle Atlantic v St. Johns. May, < morning again were unfavorable for an carly s the 1 planned hy Tham it Australian from the south- west, with thick fog to seaward, and there was every DProspect of rain, i sailor gave | every | man George | to whom | plant | park. { portunity tand | when cooking for any ordinary he kitchen needs heating. e—one for roasting and e Cooking Easy” AW N \\ MEMORIAL GROVE IN Council Votes to Have Trees Planted for Dead Fighters to every in this soldier, city who a memorial and marine his life in the world war, the common council at an adjourned held last evening, adopted a to plant an oak for deceased veteran her Tho resolution was presented by Council- H. Wells. Bach tree will hav it giving the it was planted. Tt was, pro’ -d to have the trees planted in a . on Walnut hill park. Counc meeting resolution tree on po: of park commissioners might want to the trees clsewhere than in the Councilman Wells stated that had the trees on hand transplanting should be The resolution was iopted Rules to Expedite Business. A resolution calling for the amend- of the standing rules of council ings was presented Curtis. The new rules the boards and comn their reports ready at before the meeting. would be to consideration and discussion at the sessions The rezulations also provide that typewritten and printed business com - ing before the meeting shall be con- sidered before the session without the forn of be unnecessa Unles there provide, that the ferred to the proper boards or com- missions. The order of precedence of various formal motions are also set forth but permitted to they the at imously started once. unan- ment by Alderman issions least These have a weel reports the avold sent unnecessary such ality motion e b, cept ~ction on the rule: re a he council at consent of the council member of will be spenk withont man 1 tion be the Alder- 10nessa tahled nemher: mov for may study printing have further S0 that to the recommenda- offered Soldier Councilmsn Gillin olution to authorize the comptroller draw for $1.365 to pay 00 which are to be ol soldier, or city. Alderman questioned the legality of resolution. The question, he \ month ey to cxpend a of the Boston. called for a He favored ure the tions Medals. presented a res- an order medals to ove ine in ih for presen n 3 Paone: ch a said arose nrout the city hud a 000 to weleame right §1 th the boys ived they or simi hold- resolution Tar ing ypriation to se appr a day } amount. and that | the meetings | »d that the resolu- | i the The | necessary | Sage-Allen & Co. HARTFORD. | Bring the Girls Here Friday | for New Spring Apparel Capes, Coats and Dresses Special Values HERE'S ONE EXTRA BIG VALUE—GIRLS' CAPES OF NAVY BLUE SERGE WITH SILK COLLARS OF CONTRASTING COLOR SIZES 7 TO 14 YEARS. ONLY $10.95. GIRLS' CAPES, $18.50. The best value possible today. Capes of fine velours, Burella smart coatee surplice effects, yoke back. Sizes 10 to 16. Navy, tan, Pekin blue. GIRLS’ COAT Splendid new stock of very newest Coats for velour, burella and serge; tailored and dressy models, specially priced at $9.95, $12.95 $14.95, $16.50 and $19.50. Sizes 7 16 years. the navy glrls, cloths, and serges, with to GIRLS' WASH DRESSEES Made of trouville cloth, Peter Pan and Jap crepe; sur- plice and guimpe models in all the new Spring colors, especial values at $3.95 to $9.95. TUB DRESSES' $2.95 We have received for Friday a very special lot of new Tub Dresses made of sturdy Ging- hams and Linen Crash which we have priced only $2.95. As the schools are not open make selections from our Misses’ Friday, have the girls come in and stock. Second.Floor. SCHOOL TEACHERS ARE Visiting school teachers will find this store a satisfactory place to visit while in town. Special given to all delegates to the teachers’ convention. INVITED TO SHOP HERE. convenient -and attention will be el “HIS MASTERS VOWE: May Victor Records WALNUT HILL PARK a bronze tablot | name of the soldicr ! man Gorbach thought that the board | | | | the | in order to expedite the meet- | provide that | members for | new | Iteading will | the proper time. request. | be an anxict orts will be re- | the city’s money,” he said. He favored | The rules provide that no one | Upon lain from 1844 to March Now on Sale The New MAY the New Records just Records are positively BEST offering so far this year. out by McCORMACK GALLI CURCI LAUDER CARUSO And Many Others. ‘We are well stocked with all these new num- well as the older selections and bers as you are cordially invited to come in and lsten to them. We have just received from Victor Headquar- ters all VICTOR models and are in position to show Our TERMS are you Type of Victrola. RIGHT. every “TRY OUR SERVICE.” Henry Morang s 365 ’\L\' ST., DIRECTLY OPP. MYRTLE. AUTHORIZED VICTOR AGENCY. Here These: Arabian Nights Madelon Chong to his activities as an officer of one of our large manufac- turing corporations, Mr Pease found time to devote to the interests of the public in many lines of activity. “By reason of his wide business and public experience and his con- servative and sound judgment, his advice was constantly sought and frecly given “In rec ice. Alderman Curtis called Alderman | *In addition Spencer to the chair, and said that the matter ought to be referred to | the war bureau and action taken at | “There seems to | on the part of some of | the membere of the council to spend delaying action on the resolution un- til thc ‘“welcome home™” parade, which will ke held in the near future. motion of Councilman Kerwin the matter was tabled until the next meeting of the council. L. Hoyt Pease Resolutions. The council adopted the followinz resolutions on the death of L. Hoyt Pease, framed by a special committee appointed for purpose. “The undersigned committee, ap- pointed to renort on some appropriate of the of the ex-Maynr L. Hoyt Pcase by t1 heg 1have to present and move the adopticn of the following Hon Hoyvt Pease died his home in New Britain on the twentieth day of March, 1919. Mr. P Svas |1 SO 8L mavyvor of th City N Britain 1 3 r » ntr T 1 from April, 1890, April 1892 a X The memher of the common councilman, from April 1884 April, 1888, as alderman from April 1886, to April 1888, a member of the hool board of the City of New Brit 20, 1919, nition of his public serv= That this preamble and upon the min= il of the “Resolved resolution be spread | utes of th> common « City of New Britain as a permanent record of th» esteem in which L. Hoyk Pes was neld by his fellow citizens and recoxnition of 1 pubti unanimously in ices Resolved nd That in esteem hi in n d in d of thirty respect the m day it lat hody ion services o ri Coni Contract Awarded. at Upon recommendation of the. firg jon ¢ council approved of to r gross 1ol of public works recoms construction of a sewel reet at an estimated cost ble assessments | were reported at $900.