Norwich Bulletin Newspaper, March 13, 1918, Page 7

: Condition—Nearly Six Feet of Mi‘uflhfiufll —— % been frozen and the departme laid 2 lepend on the f Ons jon of the overland pipe on Laare] frote uy but the overland BREAD JUDGING CONTEST HELD AT BALTIC Loaf Baked by Docilna Lefford Took 3 First Place, Tuesdzy evening the Sprague Junier Economics club held a bread contest at Baltic. There were loaves of bréad enmtered in the and the awarde were made as E Hrstaprlu. Deocilna N el Cany. were many present at the and much interest was shown judging of the liberty loaves, Bertha Hallock, county club lead- Was in charge of the contest. | BOY S8COUTS HELP THRIFT STAMP SALES Many Orders For Cortificates Receiv- ed by The Local Postoffice. The resulis of the Boy Scouts can- | vass for the sale of war saving certi- !ficates and thrift stamps was very ! notiasable in the local postoffice Man- 'day, as each coliection brought many | of their red cards, ordering eertificates jat 4. From the numbex received in moming Collection. Postmaster M ly stated that neither the sab- bath or the blizzard retarded their !labore of work to help win the war. 'MASS MEETING OF FARMERS AT CAPITOL Need of Greater Food Production Top ic of All Day Meeting. In egmpliance with a request of the Tnited States department of agricul- ture, the farmers of Connecticut will Lold an all-day mass meeting at the capitel before the enq of this month. The mecting will be arrangéd by the :mu&x:e on feod supply and con- serval of the Connecticut State Counéil of Defense. The need of greater food production will be ime. pressed upon the farmers. SEED CORN TESTS - : Samples and Reports Have Been Re- turned to the Farm Bureau. Some of the seed ¢orn samples sent by the farm bureau to the experiment station for germination tests have been returmed with a réport accompanying each sample. The best sample so far shows a rating of 89 per cent. and the lowest only 30 par cent. Observed Her Birthday. Tuepday eveming the Norwich Girls club met at the home of Miss Ruth Freckenridge in honor of her birth- day. The evening was pleasantly paseed with games and music. Light refreshments wera served. : Somehow it doesn’t sound just right when a spinster asks for a match. CHILDREN HATE AND CASTOR OIL IF CROSS, FEVERISH, CONSTI- PATED, GIVE “CALIFORNIA SYRUP OF FIGS” Leok back at your childhood Remember the “dose” mether on—castor off, ecalomel, cai How you hated them, how you taking them. our children it's different Mothers who cling to the old ferm of don’t realize what they harm! t they know children e it; that it never fails to for 2 bot- of Figs” babi lel. for grown-ups Syrup which has full directions for children of all plainly on ceunterfeits sold here. made by_“California Fig Syrmp Com- Refuse other kind with to by the gemeral assembly i 2 : any tion {herewtth. 1t follows, therefon No Camouflage No fancy fixtures or fancy swrroundings. Just plain honest new spring merchandise displayed with a price ticket on each Coat, Hat or Dress to prove to the public that THE PASNIK CO. Sell for Less H 16 SYORE Lefford; Rehr; third prive, | tions lr ived, ang shall be taxed to the :figmes at the rate prescribed by W . B ot See that it is on Newton strect has been kept e, the past winter there have from two to th!;e v pipes frozen and the a) utilize wal to_carry water to residents. i _Superintendent Burnap says that frost has penetrated the ground for five feet 11 inches in some places. IMPORTANT -OPINION BY THE ATTORNEY-GENERAL R A Is of Utmost Importance to ATl Corp- orations the State. Norwich corporations will be inter- ested in the following opimion by At- torney- B Hinm: answer to an inq Willlam You ask my advice as to whether the amount of the United States excess fits tax and the amount of divi- lends received out of earnings of 181 1914 and 1915, which are deducted from the total pet income in computing the normsl tax under the United States corporation ingome tax law should likewise be deducted from said total net income (item 8 of the tax return) in assessing the Counecticut corpora- income tax imposed by section of 292, public acts of 1815, as amendeq by section 3 of chapter 298 public acts of 1917T. In saig section 20 as amended it is provided that each eorporation subject thereto shall pay a tax to the state “gomputed upon the net income for #ts fiscal or calendar year next pre- ceding wupon which income such company is required to pay a tax to the United States” Succeeding pro- yistons as to details of the return re- for the purpose of assessing is tax call for “such other informa- tion as may be requested by the Unit- ed States treasury department for the purpose of @stertaining the total | |§¥ amount of met income taxable under |y the United States income tax act, the | net ineome of such company after making the deductions authorized” ete. & general provisions of the fed- eral income tax law of September 8, 1916, were contained in the prior act of October 3, 1813, which was the law | in effect when the Connecticut act was passed in 1915, and said 1916 federai | law was in effect when the Connecti- | cut law was amended in 1917. The | amendments to the federal act of 131§ effected by the act of October 3, 1817, did not change the general provisions of the law or the -mature of the tax fmposed thereby; the specific deduc- tions from gross inceme in ascertai ing net income provided by section 12 of the 1816 act were not changed in substance except that it was provided that income and excess profits taxes paid during the year covered by th réturn: are not to be included in the deductions for trxes paid; under para- graph fourth of said section, but by Section 29 (added by the act of Octo- ber 3, 1917) it was provided that in | assessing income iax the met income embraced in the return shall also be credited with the amount of any ex- cess profits taxes imposed by the Act of Congress and assessed for the same calendar or fiscal year upon the tax- payer. Also in section 31, parazraph (b), it was provided that dividends received shall constitute a part oft the annual income for the year in which r_the years in which the profits or surplus from which such dividends are distributed were accumulated. The so-called excess profits tax (al- 80 {mposed by Act of October 3, 1917) i stated in said act to be in addition to the tax imposed by subdivision (2) of geetion 10 of the act of 1916 as amended, and it is provided that said tax shall be computed upon the same incomes and in the same manner as nttd tax imposej under said act of 1216, except that for the purposes of the exgess profits tax the income em- braced in the return shall be credited with the amount received as dividends upon the stock or from the net earn- ings of any other corporation which is _taxable upon its net income. ! other words, there are now, in effect, two federal corporation tax . one (the so-called excess profits tax law) allowing deduction of divi- dends, the other (the 1976 income tax law) taXing such dividends at the rate prescribed for the year in which the profits or surplus from which such dividena 1s distributed were accumu- lated; one (the 1916 law) allowing the credited 1 Nedn ings for the Spring season. esday, Thursday and Friday ' March 13th, 14th and 15th THE SPRING FASHIONS In All Their Charming Newness This occasion signifies the completion of ‘the New Apparel and. Millinery Show- It is an opportunity for a comprehensive view of these very delightful conceptions as they have been decreed- in § Suits, Coats, Dresses and Gowns FOR EVERY OCCASION (No Cards of Invitation) and wherein, also, will be portrayed the newest ideas in : Exclusive Millinery comprising originations from the foremost American Designers, together with clever adaptations of Parisian Milliners With the |inat the state tax should be assessed upon the net income as computed un- der the federa] law of 1916 as amend- ed; hence the net income embraced in the return (as shown by item 8) should, in my judgment, be credited with the amount of the United States excess profits tax imposed upon the corporation and assessed fo rthe same calendar or fiscal.year in ‘like manner as such tax is deductible in the com-.| putation of the federal income tax. For the same reason the item' of dividends received, being taxable un- der the federal act of 1916 as amend- ed are, in my opinion, to be included in computing -the, net. income for the purpose of taxation under the Cennec- ticut law. It is true that, in the com- putation of the. federal income tax,, dividends received out of the earnings of 1913, 1914 and ‘1915 are deducted from the total net income in ascertain- ing the amount taxable at two per cent, but a tax at the rate of one per cent, is separately computed upon the amount of said dividends ang said tax the Unitea States income tax act referred to in the Connecticut income tax law was the federal law of 1913 and its suc- cessor, the federal act of 1916, and the “net income upon which such company is required to pay a tax to-the United States” referred to in the Connecticut law {s the net income computed un- der said federal law. The so-called excess profits tax law had not been th thereto were adopted, and so cannot Be regarded as having been contemplated or referred the rate of tax is provided by our statute there is mo occasion for such 2 separate assessment of the Connecs ticut tax on dividends received out of earnings accumulated prior to 1916. T am therefore of the opinion that the amount of dividends receivea by the corporation during the year cov- ered by the return should be included in item 3, sub-division (d) of the state return. and consequently in the . total uet income, that the amount of excess profits tax, if.any, is properly to be @educted from the fotal net income (as shown by item §) in determining the amount taxable under the Con- necticut law, but that no deduction of dividends should be made. from said total net income. 5 WILLIMANTIC Respectfully submitted, .’ NEXT TO WQOLWORTH'S GEORGE E. HINMAN, ) Bg and 100 STORE . : ] y ” Attorney-General assessgble: but since no distinetion in ROCKVILLE Dam at Centerville Pond Being Re- paired—Reported Sale of Burdick Farm to Cuban. A. S. Babcock has returned from a trip to New York on business con- nected with the Soventn Day Eaptist ‘Missionary and Tract Societies. Harold R. Crandall went to West- erly Saturday to visit his father, Charles C. Crandall, who recentiy re- turred from a hospita! in Providence where he had been a patient, Howard Woodmansee has recovered from his recent iliness, so as to be out. Paul B. Ivish has returned home from a'visit with his sons in Provi- dence. ¢ s Mrs. Jra Lee Cottrell is éonfined to her home by iHness. Repairing Dam. he dam at Center¥ille pond which was damaged by the recent heavy rains has been undergoing repairs. Albert L. Woodmansee is suffering from neuritis. Henry A, Sannders returned to work Friday, after being laid up for three weeks by a severe cold. Fred Burdick who cut his foot while chopping in the woods several weeks ago, is so much improved as to be about again. Little Miss Lucie Irish is now a pupil of the Rockville school. Mr. and Mrs. William Taylor have moved from the Nichols place to the house formerly owned and occupied by Mr. and Mrs. A. Clinton, Crandall. now both deceased. ‘ Guest From Pennsylvania. Mrs. Taylor of Pennsylvania has peen for some time the guest of her sons, Joseph J. Taylor and Wildam 'Taylor and their families. Frank Saunders recently purchased a milch goat. Not Spring Yet, Although a’ few spring birds have mader their appearance and last Thursday there was a thunder storm, it has not seemed very spring-like some ef the time, with three snow storms during the past week and two mornings with the mercury only 1¢ degrees above zero. Sold to Cuban. The fzrm owned and occupied for many years by the late Henry G. Burdick is said to have been sold re- cently to a man from Cuba. SOUTH KILLINGLY Red Cross Mesting Omitted—Services b in Church Resumed. Mrs. Raymond Gates who has been ill, is improvins, Miss Mackensie returned Sunday evening from a vacation. - Raymond Barlow and Burton Rrown were in Danielson Thursday. There was no wmeeting of the Red Cross workers Wednesday as Miss Hartig was out of town the greaier part of the week. Service in Church, Owing to bad traveling there was a small attendance at church Sunday morning. The services were held in the church for th> tirst time in several weeks. During the extreme cold the grange hall was used, to conserve the fuel. Ruth Coffey was the guest of Mr. and Mrs. Herman Barlow at a sup- per given at Mrs. Barlow’s home Sat- urday evening. In the evening they attended the theatre. pictures in the Orpheumlm 'MONTVILLE Meeting For Red Cross Work—Iilius- trated Lecture—Stolen’ Automobile Found in Phiiadelphia—Local People to Raise Pigs. % Tuesday afternoon the Red- Cross met in the sewing room of the Pal- mer Memorial School for sewing and the making of bandages. Sunday evening Rev. F. 8. Clark gave an jllustrated lecture in tho Union Baptist church auditorium en- titled Lights. and Shadows in Central America, This is one in a serles of lecpures which Mr. Clark hopes to give every othér Sunday evening. The first two proved very ‘entertaining ‘as well as instructive. Mrs, A. J. Huggard entertained the Ladies’ Aid seciety Friday .afternoon. A poverty social is to be given by the C. B. society in the chapel of the Union Baptist church. A, G. Huggard of the Chagnon- Huggard Co, has purchased a car. Home From Florida. Mrs. A. Tatimer has returned from Floride. where she has been spending the winter. ‘Coal has arrived for the Keyves Pro- ducts Co., and the mill is now running on_full time. Mrs, Fred Hooper of Boston is vis- iting her sister, Mrrs, Henry ‘Dart of Palmertown. Dwight Kelsey has been serving on jury duty for the past week in New Tondon. Stolen Automobiie Found, The automobile that was stolen from Mason Coggshall's garage last fall has Just been located in Philadelphia, Mrs. C. A. Chapman who has bean is able to ‘be about. . Trank Rogers who has' been very Il with the grip is slowly. Norman C. Allen has sent for a number of pigs which have been or- dered’ through him by some -of the townspeople. They hope by another winter {o have some of the pork, pro- ducts which high prices have denied them this winter. Melvin Furber, C. Hops and Mr. Mousley went to New London Iast Tuesday night to attend Brainerd lodge, I, and A. M. and witness the master Mason degree worked. . Edwin Rogers of medical unit of Camp Upton was home over the ‘week énd. Transferred From Texas. Herhert Rogers of the Aviation corps recently transferred from Texasg to Hempstead, L. L, spent Sunday with his parents. SOUTH CANTERBURY Brooks: Hadley ‘is' visiting his moth- er, Mrs. Sarah B. Hadley, after be- ing away from home ~about three years. - A Miss Doris Bates, being 1In ‘poo health, ‘has gone to. Port Washington, Lougz Island, for the summer. Farmars are busy looking after their stock and getting; up. a summer wool pile. M, E. and J. H Shea of.Jewett City are having the wood cut on a=wondlot they recently bought off Stephen Finn convalescling Stolen sweets are often hard to digest. Children Cry “ 'FOR FLETCHER'S CASTOR!A