Omaha Daily Bee Newspaper, December 13, 1909, Page 2

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THE BEE: OMAHA, MONDAY, DECEMBER 13, 1909, revenue derived from the operation and [ law relating to filing returns for record EXPLANATION OF NEW TAX|manacemont of the musiness ana properts | and pubiio inspection is #0- ciear that tho of the corporation making the return, to-|bureau of Internal revenus has no dis- gother with all amounts of Income (Includ- | orétion whatever in the matter, paying special attention to the himan in — : terest side, 6f lfo in the strange lands. His | N b k ¥ k neteu, wh Gollsoled 4nd written out mu:»; ebraska l Ncbraska Ncbras a e/ N PR v ol Lor grdbgracd i o v “The forms_and regulations will go to None-ot tNd fitormmtion gathered by Mr. Secretary of Treasury Submits State- |ing dividends received on stock of other AT ING o P 1 ) k the colleotor of each district, who will et ot vl e S| COVERNOR TARING ADVICE|Two Mien HHUPE [furs s o b s Doy | e on Comprtion Law. | SS02mS 0, ", i, 14 assoclations subject to this tax) derived [#6nd copies of the banks and a copy of the his frionds, and, there 18 much that s al When Train at the club rooms, whish are at their dis- —_— from all other sources &s shown hy the|TeSulations to every corporation wWhose name and address the collector has bean together new and Interesting to be gath- poral at all times DETAILS ABOUT INCOMES |entries bn its books from January 1 to ered from his talk to be delivered at Music | Nebraska Executive to Oonfer with e able to secure. Fallure to recelve the kn N 2 " Ne News Notes. UMEANN VL ERe" Y0 Sop WhI retum blanks or any notice relative thereto will hall tenight. not excuse & corporation from making the return required by law, nor will It relleve it from penalties for fallurg so to do. It Wednesday evening. Mr. Wattles is to give Another leeturs, and will speak on “8i Attorney General on Omaha Case. beria, Ruksla, Poland, Gormany, France | MANY QUESTIONS ASKED CHIEF the Atiantlc to New “York The programa far today's concerts by the Mexidan band follow: Ansfifloou March—American. Bagl Ballay Walts-—Recuerdo . . Alvarado Fantaste—Carmen .. Mazures—Genidos de) Alma. Intermiason. y Halne . mpAngne Waltas—Enlace ‘de los Cefiros Dansza—Lapaloma, Wa, Hoye, in Testimony, Declared Board's Orders Were Fully Carried Out by the Pollece. a (From a 8taft Correspondent.) LINCOLN, Det. 12.—(Speclal.)—Governor r mede no decislon In the Omaha police board case today, but tomor- row he will confér with the attorney gen- Pasodoble—Puerto Raat* Juarranz |'eral and When decide as quickly as pos- Overture—Fra Diavolotq. Auber Romanze—Evening ...ue . . Perez ] atble. Waltz—Ondas_ del - Panuco. Perez| Tt Was very evident at the Hearing yes- Tntermlsgion. ferday, based ofi the questions he asked, March—Tindas Mexicanhs . ... Preda | (hat the goVerhor had serfous doubts of Fantaste~Cayalleria - Rustican WaltEe T Torbenme o N8N |8 case naving been made against the MexIchn Alr—La Golonfrina....Campodron | mayor or the polies board. In examining Towne Anxious to Ba ‘Defender Chief of Police Donhue the governor per- sisted Ih his efforts to learn whether there had been any strifgs to the board's orders to the chief to enforce the liquor laws, which had been intimated by the plain- titfs, but the chiet was very vigorous In ()f Guaranty Law his staterhents that the hoard had given e him orders and there were no strings at- tached. In one of his statements the gov- ernor said it appeared that the board had 7 Yorker Writes to Mr. Bryan and | done its duty when it authorized and com- in. Governor, but Engagement Not Yet Made. From a Statf Corfespondent.) manded the chief 1o enforce the 8 o'clock elosing law. The chief, he said, evidently had not heen as diligent as he might have béen. Both Mr. Wappich and Mr. Hoye stood Leaves Rails Burlington Eastbound Express Jumps the Track at Exeter, Nebraska. HARVARD-The funeral of A. H. Joh fon, “who dled of cancér Wednceday, w held trom the Christian ohurch yestérday. Deceased leaves widow and four sons, the oldest about 18 years of age. YORK-—Parents, brothers and alsters Hy- Ing hers were called to Omaha by reason of the iliness of Chester Lioyd, & former York boy, now a resident of Omiaha, who was operted upon for appendicitis, and is reported to be getting along well. LINCOLN, Dec. 12.—The. Denver-Chicago | BENBDICT—Two couples, Arthur =. Laf- castbound express 6n the Chicago, Burling- ton & Quiney road was deralléd at Exeter, fitty miles west of Liicoln, this evening. Two passenger cars, the engine, baggage and mail cars left the track and toppled on their sides. Right passengers were in- Jured, only one severely, A, R. Gilman, a traveling engineer, had his head badly cut and Wwas brulsed about the body. He was brought to_ Lincoln and pladed in a hos- pital. C. 8 Hoover, a traveling man of Bandusky, O., recelved citts and brulsee. The Injuries of the others were so slight that they were able to proveed on their way. son, Edith Johnson, Raymond ilows and Elien Larson, residents of Polk county, drove thfough here trom Siromsburg over the fough, snow dritied, roads & distance of about twenty miles to York, where they se- cured marriage lconses and were united in by Count; udge Arthur Wray. It wae a bitter cold day and on thelr turn they wero opligdd to face the driving cold northwest vind. a brother of Mr J. ¥. Coleman, was received here, and his Bister ai once left for Kansas U was a young man who had a large ao- Quaintance in York, YORK-—The funeral services of P. N. Biarth were heid al his residence in North York. He was one of the pioneer business The wreok oteurred at a polnt where the |men of York and up to the time of his Burlington tracks cross those of the North- western road, and the cause has not yet been determined. A rellef traln, with rail road officials and surgeons, was #nt from Lincoln, and the passengers were trans- terred and brought here. The cars were damaged and the right-of-way so torn up that traffic was blocked until this evening. Ali of the Injured were occupants of the |Of the bride's parents in tl smoker, Trainmen and n.g:l clerks escaped with & shaking up. Lincoln May NCOLN, Dee. 18:(Speoial.)—Former |bY the chief and said ho had carried out United States Senator Charles A. Towne | thelr orders and Omaha was not the. wide 02 New Yotk had hot yét been ongaged by [ open town it hed been advertised. They death was engagedd ‘il the business of seil- ing musical instrdments. FALLS CITY—~Mrs, Wentworth met with quite & paintui acoident last Sunday. She #ilpped and ielj on an icy pavement and her hip was badly sprained. She was taken homie In a carriage -and her daughier in Kansas notitls FALLS CITY—Arthur J. Hartman and Hulds Pragate ware Murried at the home ¢ pressuce of about 106 guests. A luncueon w v aud later & reception. was neld i Wahl'k a FALLS CITY<Herfbert Kerr will, on Clristmas night,. put on at the Gehling house hig latest piay, with a cast of local celebrities, for the benefit of cnarity. FALLS QITY<~The Willlam Gutz school Get New Mayor|acis v mile s of this oty, bunes tie fire, it was thought, being siaried by framps.” Miss Marce Crotly s the teacher. The school board carried ihsurance and wili the state of Nebraska to'prasent the bank | pointed to_the fact that the Antl-Saloon |Recount of Votes in Malone Contest|cbuiid at onde, guaranty case to the Utitéd/States supréme | lergue had found only six places in six court, notwithstanding reports to that ef- | months atter dlligent { Jsw had béen violated. Considering thers Senator Towne' wants the job, though. | Were 240 saloons in Omaha, the board mem- He has written to Mr. Bryan and to Gov- | bers thought the record was a good one. feot. ernor_ Shallenberger Teghrding the matter and Mr..Bryan is anxiows to employ the New York corporation attorney to represent the state. . But up to this time there has been nothihg. definite done regarding thc metter. Governor Shallenberger would like also to employ Senator Towne, but he ix not #0 sure about the state. agreelny on what would be considered s reasonable fee tor the work. Speaker Pool, who published the report of the engagement of Benator Towne, sald he did not'get his Inforimation from the governor, but had read it in a Washing- Mr. Poulson’s Bfforts, Mr. Poulson, the president of the Antl- Saloon league of the state, testified at the tearing that he had met a_police officer on his beat the night of the Ak-Sar-Ben varade. an vou leave your beat to make an|i; arrest? he testified to having policaman. ‘es, 1 can” replied the policeman. ‘Cati you g0 two squarea?’ Poulson asked. “Yes," was the answer. earch, in which the ked the ton dispatch, 80 it' {5 preWumed Here that Scnator Towne himsélf gave out the in- foimation. “‘Senator ‘Towne has not Yeen employed, id the governolr, “thoush he Is very “Can you go & half squdre?”’ “Ye#,' answered the policeman, “Well, come with me to Lentz & Wil- A They are selling llauor after § sald Poulson. anxious to represent the atate in the cass; | “T'll Have fo call the captain first" sald and he has written to me and to Mr. Bryan | N¢ officar, regarding it. .M ¢ ory favorabl e| 1 went with the policembn to a tle- hotie &nd Me Galled Captali Mostyn and to the proposition to employ him and I be- | P . lieve it would be a good thing. Senator [t0ld him what I wanted don. Soon to Take Place—Result is Doubtful. (From a Staft Correspondent.) LINCOLN, Dec. 12.—(Special.)—Before & rehearihg In a case in which it held that County Judge Cosgrave had the authority r the election contest brought by Robert Malons, Mr. Love's opponent In the recelit_plection. Whefi Malone brought his contést the at- torneys for Love attacked the right of the county court to hear the case. The dis- trict court hela with the county court and the casé was appealed to the supreme court, where again Love lost out. Now for a sec- ond time he has lost. In the meantime Mayor Love has served some elght months and for that same length of time Robert Malone has not been able to bid on clty work for fear he is mayor of the city. 1y According to the count which seated Mr. Love, he defeated Malone by forty-six yotes. Malone alleges that on a recount he will be declared elected, as several errors were many weeks. Lincoln will know. whether | school Debating Mayor Don L. Love is & ‘‘usurper.” The |night in the high sohool wudiorium, supreme court has overruled a motion for | tendance b'-"l! lr:?« 4he quesilon d Tcwne belleves the case is of gréat im-| ‘'Céptain Mostyn sald for you ‘to.come portance and he is anxious to fake part|to the statfon and get a warrant and the | made In the count. Mayor Love has always in 4.t y arkgsts would be made, the policeman | ingisted he was anxious for a recount, yet The bank guaranty law was enaeted by | t0ld mé. Theh T had him répeat the mies- | his lawyers have staved off aotlon for sev- the recent legislature following a promise [ 786 and the capfain told him the same |eral months. It is expected the recount will on the part of Mr. Bryan and other demo- | thing again” sald Poulson, eratié candidates that they would enact a “Well, the officer did just right and so law which would guarantee the deposits of | 31d the captain,” sald. Chfef Donahue. bank patrons. The law wad passed and it| The:question the wovernor desired an- proviged for a levy to be made, ofi each | sweréd wub A state bank in Nebraska of not mjore" than 1 mc.nl of the amount ofthe depgsits in lossed were to be pald. The deposits amounted fo some $65,000,00. The levy [ W law: year, to be a fund out bf' whieh ali|'poll ague couldfin would ralse not to exceed $650,00 a year. and the owners of cafes and when one The law was @éclavea urieonstitutional by [ of them appeared either in- uhitérm or begin within the next ten days SCHOOL MONEY TO COUNTIES “1¢ “the “Anti-Saloon | {mousit of State Apportiomment that violationscot the Maquer wpv qould ngt, wgpwrmw 4 A 3 3 Chief Donahue explained that Ris police | LINCOLN, Neb, Dec. 13, < (peoial) — | dUring the ‘winter ‘with his pisents. Tho ere well known to the saloon keepers W Wi Be Distributed o Nebraske, | Hiate Superintendent Bishop has pre- ed & table showing just how much néy 'éich county ls_ entitled to under FALLS CLI'(—-Ralph Lelves spent a tew days in Omaha Just week, returning home Friday. He was uwccompanied by & young woman whom Ke lutroduced as his wite, o the wurprise of his friends. ‘lhey . married in Omahd several weeks ago and had kept the factia searet. They will make their home in this eity. WYMORE--The first debate of the High éague wus held Baturday cutsed wa: el ,That the fourieenth a;endwent to thé cunsiituion of the United Siates snouia Becrapsajea.” ‘fhe J were Hav, #. F. Gates, Mrs. J. A wnd Mrs. William Siewurt, who di 1avor o1 the Negdlive. ‘ihe leains were ax toliows: Mise Bioy Lewis, Wisworth Dal mon, Waldo Winter ‘and’ Victor Coulter, uegative; Miss Margueriie St na, Hussel) Kuip, Miss Dorothy Keultian ahd Amuel Jines, altirmatiye, These dedates hela thal @ leaih iy Do pickéd o coinpete in the State Debaling league. NHBRABKA CliY—Judge Pemberton ot Heatrice will come here Monday to hold & term ok the districl gours Lor Judge Lravis, who ia at Beatrioe ‘heariig the Chamber- iain case. 'Lhe Iirst case Judge Pemberton Will hear Monday wili be uie resiralniog oraer secured agulust the mayor and coun- in the niati Of ohnvassing Lue votes L for the waier aud lighty Cranchise. NIBRASKA CILY—Glen A. Cook, man- ager of the telupliohe uxciinge at' Pal- niyra, was united4n marriage tuday to Miss Ktnel M. Muag, at the houie of the bride's parents, noar Jullan. Hoth of the youug People are well coniécted and wiil make tiieir home at Palmyra. NEBRASKA "OITY-Tag day” which was inaugurated by-the Ladies’ Helping Hand sociely, Was &. big euccess. 'The women weré alded by all of the women S the elty and netted & large suim for thelr us . N “l:LoouFmLD:-Dr. J'Dtl'b Lnrm,“wno cen o C.. Blelok bRt SRS G0 4 T Gt ofessional | trip o 1Europe, retutned - to Inneapoils, Minn, where he will stay doctor beer In Il health for the last two maonti .‘g‘ his father arrived yescer- day to the young physiclan home. BLOOMFIELD—1he Knox County Pub- of Act and How the B Tnteresta W WASHINGTON, Dec. 13.—Secrelary of Treasury MacVeagh has prepared & de- talled statement on the preparations of blanks for the new corporation exclse tax which affects the larger business inter- eats of the country. Text of the Statement. The statement in part is as follows: order to clearly understand the Intent of the law a few primary definitions are ‘“The term ‘et income' as used in this law means not only net profits arising from the operation of the principal business of the corporation, received from other sources, vestments, holdings and businesses, etc. income tn- companies ‘net | JoInt stock companies, and dssoclations 18 used because there can be mo|Sublect to this tax. In the determination question as to its embracing amounts of | Of the cost of goods manufactured and income recelved from these outside sources, [501d as ahbove such cost shall comprehend is made. “(b) Insurance companiew: Same as 1(a) above. 2. Transportation companies: Samo as 1 (a) above. “3, Manufacturing companies: Gross In- come recelved during the ‘year from all sources will consist of thp total amount ascertalned through an aecounting that shows the difference between the price re- celved for the goods as sold during the year and the cost of such goods as manu factured. The cost of goods manufactured shall be ascertained by an addition of a charge to the account of the cost of goods as manufactured during the vear of the sum of the inventory at beginning of the year, and a credit to the account of the sum of the Inventory at the end of the year. To this amount should be added all ftems of income recelved during the year from other sources, Including dividends re- celved on stock of other corporations coples of blanks and regulations are not recelved on or about January 1, appifea- tion should be made to the collector in whose district the pringipal office of tha corporation Is located, so that the return can be In the hands of the collector by the time required in the statute’ FINE NEW CHURCH OPENED (Continued from First Page.) Howard Memorial = Methodist Fpiacopal church at Kansas City, Mo. Following this will be a social evening. Thursday night an organ recital and concert will be given by Prof. W. H Donley of Indlanapolls, organist, and . Adem Enyart ot the Wesleyan conservatory faculty, tenor. On Sunday, December 19, a8 a fit culmi- nation of the week, will be two sermons by Bishop Henry Spelimeyer, D, D. od |sion being used because there can be no whereas there might be some question as|8ll charges for maintenance and operatior manufacturing plants and proporties, but shall not embrace any allowances for depreciation or losses, be taken account of under the proper head- ing as a deductlon, Mercantile | O Mercantile companies of income received during the year from sources consists of the total ascertained through Inventory, or its equiv- which shows the difference between the price recelved for goods sold and the cost of goods purchased during the year, with an addition of a charge to the account of the sum of the inventory at beginning ot the year and a credit to the account of the sum of the Inventory at the end of the To this amount should be added all items of income received during the year Including dividends re- ceived on stock of other corporations. joint stock companies and associations subject In determining thls amount no aceount shall be taken of any allow- ances for depreciation or items shall be taken account of under the proper heading as & deductlon, 5. Miscellaneous—Gross income conslsts, of the gross revenue derived from the gp- eration and management of the business corporation with | ERNGN box of 60, $3.50 to whether or not such items would be in- cluded in tho expressions ‘net profits’ or ‘net earnin *“In the same manner the term ‘gross in- come’ includes grgss profits, the expres- question but what it embraces all items of income recelved by any corporation from any source, while there might be some question as to whether ‘gross profits' or ‘gross earnings’ would embrace su “A great amount of adverss orl law is due to misapprehension of the proper definitions of these terms. The opinion was advanced that because ‘gross income’ Wwas not ‘gross profits’ it must be ‘gross receipts,’ and that, in the sume way, be- cause ‘net income’ was not ‘net profits' it meant ‘net receipts.’ An examination of the law, however, will show that If gross lucome meant gross recelpts the statutory deductions thereform would not leave net receipts, but would leave merely an arbi- trary sum. It aiso appeared from calcu- lations that if these interpretations were glven to the law from mercantile and man- ufueturing companies alone the amount of tax recelved would bé many times the sum which was estimated to be collected from all corporations, joint-stock companies and associations of whatever nature. Tax on Profits, “It is clear, therefore, that the purpose items shall Gross amount from other sources to this tax. used because, identical with ‘gross profits’ company, llable to the tax show of the law was not to put & tax on re- |l amounts of income (including dividends celpts, but a tax on profits, and that the |recelved on stock of other corporations, terms ‘gross Income' and ‘net income’ are | joint stock companies and associations sub- while they are practically |Ject to this tax) derlved from all other ‘net { Sources, as shown by the entries- on its protits,’ they are yet more embrasive and | books from January 1 to December 31, of consequently permit a more comprehensive | the year for which return is made. administration of the law. “The law requires that the return from every corporation, and aésociation “Relating to statutory dedugtions, tHe regulation is to the effect that the deduc- tions authorized shall include all expense items under the various heads ackaowl- amount| NG} On the fire a Yule log, on the table a box of good cigars—that’s Christmas. No cigars ever introduced by us have hit the populae taste mare completely than I. our Porto Rican brands— K| every one ifported exclu- svels T3¢, sale da, Ubited d Cigar Stores, A choice 8 from this list is safe: LA “TUNITA, Princessa which > Size, box of 50,$2.50 LA TUNITA, Panetela Size, box of 50, $2.00 RICORO, Panetela Size, box of §0, $3.00 RICORO, Invincible Size, LA RESTINA, Perfecto Size, box of 25, $2.50 We invite your inspece tion with no obligation to buy. UNITED the ‘gross amount of the income * * * recelved during the year from all sources,” and authorises certain deductions such as ‘ordinary and necessary expenses actually paid out of earnings In the business and Property of such corporations * * *(* within the year; all losses sustalbed during the year; amount of interest actually paid within the year; amount paid by 1t within the year for taxes; amount received within the year ae diyjdengs upon stagk ot other cotporations. liable o this tax, ete, “Very careful consideration has been given to these expressions in order to de- tetmine what eyidence shall be required | edged as liabilities by the corporation mak- ‘ ing the return and entered as muoh on 1ts| £19 SOUTH {6TH STREET. books from January 1 to December 31 of | ———- e the year for which return is made. appear, therefore, that the return s to be made up from the ledger and not the cash book, and that entry on the ledger from January 1 to December 81 of the ysar for 1s the_evidence | which will determine whether or not an Item {8 fo be taken account of in making | which return interpretation working method by “It is believed that this furnishes a practical be considered as in order to determine what items are to|which the amount of income subject to the in caloulating | tax can be falrly &nd justly determined * STORES - It will e T R R LBMCCOUN CO. =COAL= South End 16™ST. VYIADUCT the federal coyrt apd preparations are now | plain clothes, the selling of liquor would apportionihent certified by the state | lishers'“Wéwotiation Will hold its annual [ 81085 Income’ and what ltems should |y every case. being made to appeak it C. O. Whedon | be stopped if It had been In progress! He| tfasurer. = The amount apportioned is | Meeling In Bloomfield on December 18. A (be allowed as dedugtions under the len- and 1, L. Alboct defended the law In the [had no authority, he sald, to.go to a table 8,904.38; @b the rate of 69.719 cents per },‘.i:‘;,irj?‘lfln:?i‘ wnk:lngl‘::'ll- f:‘.‘i"'.‘..':fifié‘fi AURS 08 1N JAW). A1 Dpeestion; h:obe lower court, Ita friénds insisting on their [nd look into the ‘“tea cup” of 'Eéimecre tained {n some quarters that no item should 1d ' of wehiool age. There are 371,353 | Saturday evening. < employment tohelp the attorney general. |thers. The persgns working. for the Auil: | cliliren ot sonool age in the state. WEST POINT—Neéws has reachéd the [P¢ copsidered In making up the acSount Saloon league, he said, were unknbwn' dntt Following 1s the distribution of the money [ city of.idw death, in-Oregon, of John Les [Of the corporation, either as income or a Chamberlapi's Cough Remedy cures the | tney gould more easily get some maloon !y counties: Robinson, who wea the father-in-law of |deduction, unless its receipt or djsburse- worst colds. Try it keéper to violate the law and secure the Wabs of aai wpS e M B S Wan @xidadosd W AR SOl SRR oaccuimte The o £ 1 n evidence. The police departmént had nol Qounty. Vs n At or B e onumon | transaction. It was owing to this fnterpre- | \PACOUTRLe, BPARS OF LIABCYREY W You can glve Chambpe: cough Rem- | money to pay oulside detectives and had [Adams .. New York, and served with distinction. i | tetion Dlaced on the law that a great|DPe two: First, honest error; second, will- ody as confldently to & babe as to an adult. [0 do the best Mt could protecting the|pormer®,.. 4 -08| the otvil war, belfig & member for four |number of accountants throughout the coun- | ful intent to defraud the government of e clty with o Iimifed number of pelice of- | Blains .. years of Compaity B, 106th New York vol- |try declared that the law was impossible | evenue. If an honest error Is made in «Difed of Pneumonfa’ Hiodrs st & HEhel St of Womsey. . | BOIRS unteers. 116 {8 WUFVIVed by & 8on &nd tWo |o¢ aaministration, and If ther interpreta- | caloulating the return for one gear, it will 18 never written of those who, cure coughs ox Butls WHST POINTThe West Point' boultey |08 Of the law 'nad been correct, there|be corrected It possible, and even it not and colds with Dr. King's New Discovery. Ashutteal An T Cavbe: 11+ and Pet Btock asB0GIAtion hAve Sietied 11y | Would indeed have been the most serious | corrected In ome year it would more than Tollowing otficera: President, J. B. Koupal, | difficulty. probably correct itselt later. Where fraud- Guarantesd.’ ‘500 und: ‘$1.00.. For sale by TTE, “(8pe- | Buftalo . Beaton Drug Co. o s AT O Burt vice president, F uup; secretary, Fred Detinition of Actually Paid, ulent purpose Is discovered, vigorous pros ato & Co. ctal)~The first week of the December Hellman; (reasuref, RuAol . s Onuses of Inaccuracies, “Ot course, in administering a law ap- | [ HOME OF THE pared by collectors show something over 400,000 corporations which will have to make returns) some of the returns will be Like a Magic Touch |ELECTRO- SILICON transforms tarnished SILVER. WARE, other fine metals and Now s the titne to boost your Christ- mas business by advertising in The Bee. 'The W-eather. FOR NEHRABKA-Faff and warmer. 'OR 10WA—Fair and slightly warmer. Teytperaturs at Omaha yesterday: term of the district court ended Saturday, the week belng taken up with the oriminal cases. The first case was that of state against Frank Boyer, charged with a erim- inal assault upon & woman from Lexing- toh, Neb. Fifteen minutes after the case was given to the jury they rendered a ver- dict of mcquittal. The next case was that of state against Charles Wallingford, Hour, Degree. | charged with cattle stealing. This cas o ? a2 consumed nearly three days' time .in its trial and ‘at the close the sourt instructed the jury to render & verdict of not guilty, the evidence merely going to show Wal- Cedar Chase . herry Cheyen oll’ . PR e 1= o1 2 Pt iy 2! S BT e DHETTTREEEPEPE 383338 2adg8s BUEENSAEERRRREE | Appetit with lingford an accessory to the erime and he | prontier was charged as a principal, number of other cases whereln Charles ‘Wallingford and Lee Johnson are charged caling, but these will not be tried until the next term- of court. - Monday | Sjeeley morning the court and jury will begin the | Hamii trial of ofvil suits, which will probably |Harlsn take up the week. e Calls For food which promotes a prompt flow of the digestive fuices—in addition to » supplying nourish- ment. Post There are a|[Iurnas Gage Hall . ieheoe olt ., ooker . oward efferson . e cPherson Morriok . | Morrill | Nanoe Nemaha | Nuekolis e T e e T P = 28 SEEER s8EsE =2 o= 3 Berkine . ol Plerds Platte Polk . Thompson; ' Martin G Bysong, George Vandenberge, Fred Koch, Henry Graunks, and John en. The annusl show of the_soclety will commence at the city hall in Weat Polfit on next Monday and eon- tinue the whole of the weak. PLATTSMOUTH~The trains on the Bur- lington and the Missouri Pucific have been soveral hours late for three days, PLATTSMOUTH:=-The Order of .Bastirn Star initiated a number of new members Tuesday evéning, after which a banquet was served. PLATTSMOUTH-—County Superintend- ont Miss Mary H. Foster has notified the Board of Educatlon that the next oounty teachers' institute will be held in Platta- mouth and asks that the oity teachers at- tend. 1t is expected that Sarpy will unite in &’ joint ingtitute. TECUMSEH—If looks as if the people of Tecumseh and vicinity are golng to buy some automobiles next yehr—at they will have abundant opj rtunn¥n:: to_ do. This week a firm has been formed includ- ing C. E. Buerstetta, George Townsend and R. F. Reynolds, who have the agency in this county for the gx debaker machine. The firm of Fletcher & Brickson, which s bullding a new garage, will sell’ four or five ditferent machines. In addition to this there are other agencles in the differ- ent towns of the county. There is & con- siderable demand for the machines here and many will be sold. WYMORE—A ‘Warm fight over the post- mastership in Wyinore Is siated to come off in the near fature. ‘The présent in- cumbent, 8. D, Cole, has held the place for two consecutiye terms and is a candidate for reappointment with considerable back- ing. L. H. Archard also aspirex to the place and hes things lined up so that an interesting contest may be looked for. ALLIANCE—The Knighte of Columbus of this city vesterdsy cleoted the follow- ing officers for the year #10: D C. L. Weber, ‘grandkalght; W. J. Hamilton, deputy grand kniant; B. ¥. Shields, ohin- cellor; Rev. W. L. McNamara, chapial F. B. O'Conpor, tinancial secrefary; P. E Yount, treasurer;. P. F. Hogan. rogordin secretary; R. B. Drscoll. warden: Charie | Brady, inside guar B Hutehnson, Ing the authorities relating (o the of equal valug, the expression consider the regula- tions are drawn sufficiently rigid to re- strain anyone who does not measure up to this standard. ‘“The regulations do not call for specific methods of keepifig accounts or any par- ticular method of bookkeeping; the re- quirement is simply that the tramsactions Iph Brazda; sii-| “Upon first reading the law and study- | cution will follow. This bureau feels that cut glass to the highest dégree of Riigtsadenr, e Ue Srsiie Y. lang- {n dealing with the incorporated business < irifancy. uage used, it would appear that the words | of the country"lf Is desling, in the matn, admit of no interpretation other than that | with honest men, However, an ftem must have been evidenced by the actual disbursement of cash, or something before it could be con- sidered In making up the account of & cor- It 18 Interesting to note, however, that all definitions and declsions regarding ‘actuslly paid,’ the matter from the standpoint of debtor A and oreditor, and not from the standpoint | e 80 recorded that acturate returns can o Xl.c‘lflli;lfifl gol' hes T4 daves Sltver—ihis saving alone (t‘lll many timed the cost of the polish, which {s trivial, Beware of Substitutes. “"EREE SAMPLE The Electro Silicon C4.. 30 CHIff treet, Now York. Sold by Grocers and Drugaists Everywhere, WHERE TO BAT. of the individual himself, or in this case, | D¢ made therefrom and verified when nec- from within & corporation concerned solely with its own aceounts from. which aldne the law requires this return for taxation to be made, and not taking into consld- eration the standpoint of the debtor. “It is clear that to hold that the phrase ‘actually paid within the year' requires evidence of actual disbursement in ocash during the year would prohibit anything lke accurate returns belng made by any | corporation, and would render it {mpos- sible to carry out what is the main pur- Pose of the law, because to subtract from the gross income the deductions specified in the statute, calculated on a cash basis, would give net income, on Which the tax 18 to be measured, only when the entire business transacted by the corporation is done In cash and the transactions are com- pleted every day. It is not believed that there Is any such corporation in existence, The return, predicated on gross income recelved In cash and deductions represented by cash transactions, will vary from the redal net income somewhat in proportion as the business transacted by the corporation yaries from the absolutely cash basis, This 18 viewing the matter in its simplest peot. “When we contemplate the complications and intricacies of the business affairs of a Onlendar Year the Bansis “In many_-corporations, manufacturing particularly, or its equivalent, is essential at the close of each calendar year. The law specitically ates that the tax shal] be collected for 1s, however, made for preparing returns for other period ean be accepted. Provisions is, however, made for preparing returis for when no inventory or was taken at close of is made for a method of fairly determining amount of loss and depreclation claimed; & falr adjustment or profit and loss in case of sale of capital assets acguired prior to January 1, 1906; also for properly accoynt- ing for materials and supplies, etc. “Great numbers of communications have to the publicity Matinee Every Day, 2:16. Might, 8: mercantiie and an inventory, the present year, equivalent ocalendar year. been recelved clause. While there s apparently some In-| winona Winter, Ahearn. Troup, Charies consistency between the two paragraphs {of the law relating to making public the fntormation received, the language of the Res taurant 1516 Dodge 8t,.—OC, N, BALL, Mgr, New, Neat and Clean, Special Table d'Hote Sunday, 11:80 to 8 Every Day, Beginning Monda PLATE DINNER, 25¢ Which includes meat, potatoes, vegetables, coffee and dessert. B comtns o cocm s s i QU AN EE ADVANCED VAUDEVILLE This Week: “Circumitautial Eyidence, Montrell, Charles Kenna, Pauline Maran, Marselllés, Kinodrome and the Orphsum Concert Orchestra. Prices—10c, 26 and S0 Sunkist Flour is different from ordinary flour ' | outside guard; Dr. M. A. Copsey, W. J.|&reat corporation, with its many dealings Prole. trustees,. The annual olass intiation | with other corporations and individual Bahiiet is mads § 1 t day, Decem- unkist is made from plump, sweet wheat. But not D g a0t NE biekeas Kltandancs | Whish 6re never mettled in cish, but are all the flour made from this wheat is Sunkist. Only EINA DR PO GRS KA SleqEing . pavse the best part of the flour—the very cream—is packed of any’ yet held s in prospect. NORTH PLATTE—At the meeting of |plan; its many advances of funds and in Sunkist sacks. The rest—the t that is poorer in nutritive elements — goes into jute sacks and is ex- the eity eouncii Leo Tobi, one of the |long-deferred statements of accounts, pur- ported. That is why Sunkist Flour is so superior to counciimen of the Mrst ward. NAndod In|chases of supplies and materials at one I vi to Denver, o tesigtatitn, REVIRE aved 1o °' * most flours—why each sack makes fous to six more loaves,—and better bread, too. and M. Kelth Neville Was appointed to|time, which are mixed wit, h supplies Tell the grocer you want Sunkist Flour fill the unexpired term. and materfals already on hand 20% DISCOUNT ALLIANCE-—-At & mesting 8 and those purchased at other times Sheba_chapter No. 5. Royal Areh which are used and disburged With- for Christmas buying, om Suit Oases, Traveling Bags, Ladies' Ziand ‘my. Tol- clected the follo . offige for tl let Sets, Music Rolls, Kte. These goods Suing ear: Roy 8. Hrokwith, high priest; | out any relation to thelr time of pur- ira . king; Thomas D. chase, any attempt to follow each of these are all the very best value and lasting Christmas gifts. & seribei Frank M, Knight, treasureci Leon | irangactions out into the cash book and to H Mosner. secrétaty, ‘Tha installatlon of | (008 (MlC0nte of sueh complieated Phones—Douglas 1068; Ind. A1008. Toasties [ is & most g (deliclous answer Bewars 1. to appetite. ‘ififii’a‘.:: : It is, at the same time, full of the food- goodness of White Corn, and toasted to 8 crisp delicious prempmasen o mwors EIRSEPREEIANETER 2= B prore oo 238 & g0 gore mgorm g2 o BESSREINERISERS: S3zpiasEEeRE0ELE sopogasers gors HEREFIIRIRT o i » 5% ey X e actions of & corporation on the cash book A Toa of Gold instésd of on the ledger, would result in [ g s could buy nothing better for female weak- |{nextricable oconfusion, uncertainty, and Not Nats at Stanten. n\l nesses, lame back and kidney trouble than | \naccuracy, and the friction occasioned o STANTON, Neb., Dec. 18.—(@pecial ~The)giectrio Bitters. ®e. For sale by Deaton |the business world by such an attempt Not Nats oiub held its tirst mesting last | oo (] Bt T in I — Thursday pikht in their club rooms over : The Memory Lingers. the new Reglster printing office. ~ They | . PILES CURED IN G 70 14 DAvs, | ~Methods for Six Olasscs X o Tescsbaianiy o¢ ixty saterprising | sout ot TeRee: ‘B Py bbagutge - P Mg o o Ibe of six L4 case of J n h Popular pkg 10c; Large Family size 15c, v ooy LBIWNIND ot wall Juerridag Pl 't and the following defisitions adopted organised by the business men of Stanton e t—— “1 (). Banks and other financlal insti- for the wellare of the oity. in & sense, it| Watches—FRENZER—15th and Dodge. |tutlons: Gross income consists of the gross STLE6E $268,904.28

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