Decatur Daily Democrat, Volume 23, Number 5, Decatur, Adams County, 6 January 1925 — Page 2

————— INCOME TAX DEI* ARTMEN T —By— M. L. SEIDMAN.C. P-A. EDITOR'S NOTE Income taxation i» undoubtedly one of the moat Important problems or the day. Every change in the luw. a direct effect Upon the taxpayer s account with the United Stall's government. Yet experience shows th.it the average person does not know how to correctly prepare his income tax return. .. Believing that our readers would he vitally interested In a subject of such import, "sreelnlly at Mis time. 11 has been arranged to have an income tax column which will de.il with this question from a simple, practical viewpoint. In this connection, we have been fort unale In obtaining the services of Mr. M. 1.. Seldman. C. P- A . who will conduct this department Mr. Seldman is a well-known tax expert mid has been a dose student of taxation in all its phases. He developed a plan of taxation that was submitted to the Senate Finance Com mittee in executive conference prior to the enactment of the Revenue Act of 1921. Mr. Seldman is a senior member of tla*< firm of Seldman *v Seldman. Certified Public Accountants, a nationallv known tax and accounting organization He is also Chairman of the committee on tax consultants of the Committee of American Business Men. an association composed of many of the leading business men of the country. The department will appear weekly. and to further Its scope. Mr. Seldman has consented to answer through our columns all questions that might be directed to him bearing on the subject. Questions should be addressed to The Tax Editor, in care of this publication. All communications must be signed by the inquirer, but no names will be disclosed in the published answers. , Income tax returns for 1924 will lie filed under a new’ law that makes many changes over the last law. It will be the purpose of this series of articles, not only to point out and explain these changes. but also to unravel in as simple a manner as possible, the mass of technical language with which the law is worded, so as to assist the layman in the correct preparation of his tax return. It will be. of course, impossible to discuss the particular problem that may be confronting any one reader. For that reason, in conjunction with the articles, a question and answer column will be maintained, where individual problems submitted to the writer will be answered. The first question that naturally comes up in the consideration of the income tax. is the determination as to what persons are subject to the tax in the first place. Those who do not come under the law obviously have no incentive to become ac quainted with its provisions. On the other hand, those who are subject to the income tax are charged with knowledge of not only every provision in the law. no matter how technical, but also the many regulations, rulings and court decisions that are constantly being issued in the interpretation of the law. It becomes very important, therefore, to determine who are deemed to comprise this latter group. In the first place, there is the citizen of the United States. It makes no difference where that citizen lives—whether in the United States or in a foreign country—he is subject to the income tax. Nor does it make any difference whether none of his income comes from the United States, he Is still subject 'o the income tax- In other words. a citizen of the Uniled States may reside in Africa and •leviv> all his income from th.' exploitation of dinm.-nd mines in Africa ye: 1Ii( | ip income v.-.ul 1 be. subject to flie I’n'U 1 Stat-', in come tax. *n spite of the fact th.-t nene of his ineo- e v.n-- derived from sources width, the ited Stater Next comes the pel von who i» nr.t ti citizen. btt‘ nri les in 'he United Si.nes. For a.I priuiical puria---Xtcli a I't-rtca s un Is Li the >t,vpcsu'on as does the citizen. fo>- l.!e eii'i’e incoma, whether .let ited t.i'h i in tbe United SluU-s <.r not. 13 sub je< to the Inc.line tax. In the cn cf a resident noncitizbn. therefor-’, even though all cf his income may be .represented l-.y dividends in a French cot poration, lie would be sub joct Io the income lax on It. The important part it that he Is a resident of the United Stalos and as Buch li< bcccinoH subject Io our lax law s But even the non resident who never sets toot on the United Slates may be subject to the tax. Tor, to the extent that Ids Income is derived from sources within the United Blates, lie becomes taxable thereon. For instance, an Englishman is subject io an income tax on the interest of Ihofins ot a corporation organized in the United States, nr dividends ou -he slock of such a corporation, likewise, rentals from property to ra'-d "J th, UUijed States would be pubjea to tux. 3veu though tbe fro-

perty is owned by a foreigner who has no actual contact or nothing to do with the collection of tho remain As a general proposition, there fore, it may be concluded that cititens of the United Staten and per-, sons that reside here though not etti- ( tens, are subject to tax on Incomes from all sources, and that non resident persons are subject to tax on Incomes from sources within the United Stales only It should be noted in thin connection that wherever the word ‘ persons” is referred to in u discussion of the income tax law. it is used to include not only individuals, but . partnerships and corporations as well In other words, the same rules are applicable to domestic corj potations as to residents of the United States; that is. they are taxable on their Incomes from whatevei source derived. Likewise, the same 1 ,-ule is applicable to foreign corpor- i utions as to non-resident individuals. i 10-wit. they are taxable only on their income derived from sources within , the United States. PttrtnerHhipH. •• sUch> are no s . ject to lax. as they are not recognised as an *n“ty distinct from the part- ■ ners who make up the partnership. The partners, however, would be su ject to tax under the rules already , outlined. > Estates and trusts, on the o t hand, are regarded as separate en--1 titles and hence are subject to ie income tax. Another point should be careful y noted. The fact that a person is i subject to tax does not necessarily ' mean that he is required to file a ■ return or to pay a tax. It merely , means that such a person comes . within the scope of the law M heths era return must be filed or a tax ’ paid is governed by a different and 1 distinct set of rules. In other words. every one who must file a return I would of course be subject to the tax. but it does not follow that every ’ one who is subject to the tax must . file a return. Likewise, every one 1 who must pay a tax must file a re 1 turn, but every one who must file a > return must not necessarily pay a * tax. These are three separate di . visions, although one is contained prtthin another. The broadest divi- . sion consists of those who are sub ject to the tax. The next division is , of those that have to file returns t That subject will form the basis of the second article of the scries. I — LEGISLATORS PREPARE FOR 1925 SESSION (Continued from Page One) ’ pro tem apparently lay between James ! .1. Nejdl. of Whiting, who is seeking ’ re-election, and Senator Thiimas Daily F of Indfanaplis. Both candidates declared they had ’ strong support pledged to them. ’ Nejdl’s workers asserted that he was 1 certain of IS votes, onfe more than ' the number necessary to elect. Clyde 8. Walb, republican state ■ chairman, arrived today for a conference willi the legislative leaders. ’ Wa’.b will insist that the, republican ’ members of the legislature fulfill their ' campaign pledgee of economy and business-like conduct of the session. House republicans will caucus to ’ morrow night on organization of the ’ lower branch. 1 t The legislature will convene at 10 1 o'clock Thursday morning and Governor Branch will deliver his gttber',/natorial message. ! l A flood of bills will be ready for presentation when the legislature gets down to work. One hundred and thirty measures have already been snbmit--1 ted to the legislative reference bureau for drafting. This number is larger 1 than was ready at the start of any session for several years. Lincoln. Neb.. Jan. 6.—The fortythird session of the Nebraska state legislature opened here today. Gov-e-nor-cicct and Mrs. Adam McMullen, Beatrice, were expected to arrive and take op their now home today in the executive mansion vacated by Gov(ernor and Mrs. Bryan. Bryan will step down from the governorship , Thursday. Pierre, 8. D.. Jan. 6.—A stormy sonami is in store for the South Dakota legislature, leaders said as both , houses convened to organize today. • The session will last sixty days. . I Governor Carl Gunderson, who sin■■ eecds W. 11. McMaster as chief exleeut vc. lias plans Io raise a big edu- , cation-ill fund by increasing the to- , I’Ni-vo. tax. This move is expected to , < uuse a wordy tight. I Highway and banking measures are I also expected to provide fireworks. ' :-t r»MI. Minn.. Jan. C.—With good roads and the proposal to reorganize 1 tbe state government tn fight, about. I the Minnesota legislature convened . in 44th btetiniai session today at uoou. Republicans are in eentrol Bismark. N. D., Jan. b —With non- * »

DECATUR DAILY DEMOCRAT, TUESDAY, JANUARY (>, 1925.

partisans again in control, the North Dakota legislature convened for organization today. Tomorrow Arthur G . Serlle will be formally inauguraF nd as governor, succeeding R. A. Neatos. IMITATE "KING OF THE IVORIES" Clever Entertainment Given At Meeting Os K. Os C. Last Night A clever entertainment was given ost, Frank Gillig. John Kintz and Fred evening by the monthly entertainment coinmitte, composed of Raymond Guss, chairman. Charles Surest. Fran Gillig. John Kintz, and Fred Baker, about 100 of the members attending. • The committee imitated tlie Harry Snodgrass orchestra. Frank Gillig was dressed in a striped suit, resembling the uniform worn by Harry Snodgrass "King of the Ivories" who entertained thousands over the radio from the state capital building at Jefferson City. /Ho., with piano selections twice a week. , Snodgrass, in the person of Mr. Gillig. and other members of the orchestra had the crowd guessing as to their musical ability until it was seen that another orchestra, composed of Mr. and Mrs. Ed Coffee an experts on the keys am traps, were playing back of the curtain. When the Snodgrass orchestra stopped playing, the good music still could be heard and the crowd saw ’he joke. In the attendance contest. Bob Meibers won a Irox of fine hand picked apples. The meeting was thoroughly enjoyed and the committee is arranging another surprise and clever pro gram for January 19. o HAWKINS STILL HELD IN JAIL Attempts Os His Mother To Provide $20,000 Bond Are Unsuccessful (UNfTKp PRESS SEIiVK'IO Dayton. Ohio. Jan 6 —(Special to Daily Democrat I—Morton Hawkins, bead of tlie defunct, Hawkins Mort sage Co., of Portland, Ind . was still held in jail here today in default of $20,000 bond AU attempts of his mother, Mrs. Generva Hawkins, and his attorney. Fred Warner, to provide $20,000 bond were unsuccessful. Homer Elliott, U. S. district attorney, after a conference with Benson Hough, district attorney for Ohio, filed an application for Hawkins' removal before Federal Judge Hickenoper. Removal of Hawkins to Indianapolis to stand trial on charges of frndulent use of the mails is sought by Elliott. Brothers Learn Via Radio That Parents Are Killed (UNITED PRESS Sl'.llVlCWt Kansas City. Jan. 6—(Special to Daily Democratl—lnformed by radio that their parents hart been, killed in a grade crossing crash. R. C. and J. R. Moseley, brothers, wore enroute to Fort Worth. Tex., today afterj abandoning their trip to Chicago last night on learning of the tragedy just ifter they boarded an east bound train Station WBAP at Fort Wortli broadcast the fact that Mr. and Mrs. 11. L. Moseley had been killed Weatherford, Tex., yesterday when heir automobile was struck by a train. The announcer requested that I anyone in Kan. as City listening in.' telephone the Union station and have the brothers paged before they board- 1 d a train for Chicago. The information booth at the sta-' tion was swamped with telephone calls from radio fans. All eastbound trains were paged before their departure and the broth ers were found on a Chicago & Alton train a few minutes before it was to leave. _ — —. Former Postmaster At Berne Moves To Ohio Berne, Jan. 6. • Today I’.einr lost one of her esteemed bzsiuess men and family, Mr. and Mrs. VlTa Schindler and family, who moved their hoaschoW goods to Hicksville," Ohio. Mr. Schindler, reeenl post i master of Bente, end nine years efficient empin-/ P fa tke local post office is entering the thhk batching .business at Hicksville I H»s household goods x.gs reino-ed from his pretty home on Sprunger

street this forenoon and was truck-1 ed to Hieksvllta today. Mr. Schindler and his family ma!; the trip to their new home at Hicksville in their I auto. I Mr. Schindler 1» the manager of the new Hicksville Hatcberv & Sup ply Co., which is owned bj Mr. Schindler. Henry Amstutz, of Borno. nmLHov. William Amstutz, of Ohio. , They have erected an uiMo-date building to house their industry and have equipped it with modern ha ery supplies. Besides the hatching of chicks, the firm will also handle, supplies that ure associated with the business. ' z Cod Liver Oil in Sugar Coated Tablets For Puny Kids Forget the nasty tasting, stomach upsetting cod liver oil and give the thin punv. underdeveloped children McCoy's Cod Liver Oil Compound Tablets if you want to give them a good appetite and put pounds of good healthy flesh on tbeir bones I Doctors know all about thenr and ro does The Holthouse Drug Co.. and ( all good pharmacists all over Amer- ( lea. for they are in great demand, because they are not laggards but show results in a few days. They are not expensive either- bO tablets—GO cents and children take them like candy. A very sickly child, age <». gained 12 pounds in seven months and is strong and healthy. One skinny woman gained 9 pounds in 24 days. "Be sure to get McCoy's, the original and genuine Coil Lifer Oil Com pound SHERIFF’S SVI.E No. 12.111. Western Reserve Life Insurance ('.’inpany, vs. John B. Miller. Inez Miller. Monroe State Hank. Monroe. Indiana. , tiv --irtue of an Order of Sale to me .Ure, ted from the Clerk of the Adams Circuit Court. I will expoae at public . .il,. to the highest bidder on Tlinrs,'nv the ZWili day of Jtiniinry. t. D.. IHZS. between th<- hours of 10 a. m. and I p. m. of said ila*. at the door of the Court House in Decatur. Adams ■ >mntv. Indiana: the rents and profits far a term not ex -emling seven years, 'he following described real ,estate, fo-wlt: , 1 The southeast uuarter of the north- 1 > ..i quarter of Section tu. township *; north rang". 1.1 cost of the 2nd t’rlnelpal Mnrhmtn. r-.< eptir.a tlieref -.m ami snh.iect to Hi- right of wto ■f flic Delphos. I’.ltifT'oti A- l-'rankfo’-t >' Il Co Itrnw the Toledo. St. !.'litis X W. C. It. Co.i as now located on. I o\ 4*r ami across saitl tract: \|m> a tract «»r parcel tb scribcii as (’oniinent ing J 2 rods fc<‘t ?' -rtli of the southeast r«»rner of west i 1 If of northeast quarter of section ♦oxx’nship and range aforesaid: and • ' lining theme North on said line* 1J rods anti I«*2 feet to a stake: then - • st 11 rods and 7 feet to a stake in . Hie road there being: thence along, >Hd road 17 rods and 7 feet to the <»lace of beginning, containing square rods, more or less. ' tlsn the follow inc parcel of land: <'oniinem Ing at the southeast corner ' e.f tbe northeast quarter of the north- . <■■ <( quarter of so tion township and • ;:nge aforesaid, thence running North ' 57 roils and 3 links, thence West 5d > »ods: thence South 57 rods anil 3 ‘ Unks: thence East to the place of hec’nning, containing 20 acres, and coni'ining in all of said tracts about 60 • acres, all In Adams county, Indiana. And on failure to realize the full ’ amount cf judgement. Interest and I <••♦sts. 1 will fit the same time and place, exoose to public sale the fee simple of said real estate. Taken as the property of John B. 'filler, Inez Miller and Monroe Stat" 1 Bank of Monroe. Indiana, at tho suit if Western Reserve Life Insurance • Company. Sahl sale will lie made without any relief whatever from va!uati<»n or ap- ■ piaiseme.nl laws. JOHN BAKER. Sheriff of Adams I’ount;.. , o r & (’lark. At tvs. for Plaintiff. 6 13-20 r • o — tPPOIATMI’.M' <>!' E\E< I TRI \ No. 2280. Notice is Hereby Given. TMt the undersigned has been appointed Exe- « iitrix of the estate of Almond Shaffer late of Ad-ams county, deceased. The I estate is probable solvent. MA BY A. SHAIFER. Executrix December 29, 1921. 30-6-13 — . Q notice or F»\tf. *»:tti.i:me\t OF ESTATE i No. 2126. I tors. lielrs and legatees of Henry |S<hultz, deceased, to appear in the ■ Adams Circuit Cpurt. held at Deca- | Notice is hereby given to the ’ituv. Indiana, on the 2 day of February,. 'l‘*2s. and slu»w cause, if aov. whv the final settlem::nt a<nt>vnts‘ with the estate of said <lc<odent should not be approved: and said heirs are notified to then and there make, [proof of heirship, and receive their) I distributive shares. CATHARINE SCHULTZ. Executrix l‘e<alur. Ind.. Drc. 27. 1924. ,'Fred ’l’. Sehurger. Atty. 30-6 | o MH<( F. OF Ft\\l. SETTIzEHEM’ OF ESTATE No. 2132. I Nutir.e is hereby given to the creditors. heirs and legate, s of William U. : Fought, dercas.-d. to app. ar in t|i< ' I ,'fi’rn.q Circuit Court, held at Decatur,i Indiana, on the 2 <ja> of Fcbruarv. |l'»2s, end show <-au«<’. if any. whv |Hu FIN XL SETTLEMENT ACCOUNT* • with the estate of sahl decedent , heirs ur»' notified to then and there should not l»e approved: and said make proof of heirship, and receive ’ thch distributive " IwT-rx. < KITTY M ITB’C.IIT, Administratrix Decatur, hid., Dec. 30, 1924. [ Smith & Geake, Attys. 30-6 , 0 ► NOTICE OF MEETING Nntiri. is licrebv given llial Hu- minq»i rim-tinn of tho stockholders of. the American Scciirity company will i Im held at. two o’clock, January 12th 1 I fefr the purpose of electing a board of directors. Said meeting will bo i hfid at the company's office on Mon-j roe street. Deealur, Indiana. FRED E. KOLTER. Mgr. Dec. 39 Jan (j It) * U’l’Ol-NTMENT OF AUMIMSTtIATOft I No. 2229. Notice U hereby given. That the unitei-Higned lies been appointed AdminlHtrutor lit tlie estate of Joeenli I mniel MeFarlamt. late of Adams county, 'leeeaaed. The eatate Is oivb.l able solvent. t IHLRALD UrtfcGsr SP J 'AI.LAND | De,. 2 3 . 1,«. Admtntstrator.., H. M. DeVoss, Atty. 23-3 U-6

nature of E. W. Grove. 30c. — Call 436 for Taxi. ts Phone Emerson Bennett. < •FaV? Os Bernard Grant , In Hands OfPardon Board . (VNITKD DIIESS SERVICE' • Springfield. HL, Jan. 8-Tht Ut ( of Bernard Grant. 19. now ha“g» parently on an unofficial ne’ltion f<n reprieve now i" ' h( ' h " n,l! ' ° f ~ slate board of pardons and paroles. The plea however, probably will be. hxiked upon as an official petition and | the pardon board, it Is expected, will decide Grant's fate on Its contents. Grant was convicted of killing V Chicago policeman and sentenced :o hang. The supreme court gave him a rehearing and he was granted a relieve in October until Jan. 16 >’> (Governor Small. The case of Walter Krauser. Grant’s alleged accomI plice. who also was sentenced to the 'gallows, is stlil in the brands of the supreme court which does not con *vene until February 4. Setting forth these facts as the .basis of the plea for reprieve, the letter asks a new stay for Grunt until after the supreme court has had , time to act on the Krauser case. It ,was prepared by Attorney Timothy J. Foil, of Chicago, at the request of Attorney Swanson, Grant's counsel who is ill in Florida. The pardon board will take the I matter under consideration in a few days, confronted with portions bear- ' ing the signatures of approximately one million persons from all parts ; of the United States. ,j o NOTICE <»F Fl\%l SEFI’LEMEAT OF EM 4 I E No. 2136. Notice is hereby given to the < i’vihtois, heirs anti legatees of Mary 1.. .Johnston, deceased, to appear in th’* I Adams Circuit Court, held at D«’<atur. , Indiana. <»n the 2nd <lay of February. 1925. ami sliow muse. if any. why th.- FINAL SETTLEMENT ACCOUNTS with the estate of said decedent should not he approved: ami said heirs are • •ntifioil to then and there make proof ,of heirship, and receive their dlsti ibutive shares. .JACOB W. JOHNSTON. Administrator. Decatur, Ind.. Jan. 5. 1925. l>ore B. Erwin. Atty. 6-13 o MARKETS-STOCKS Daily Report Os Local And Foreign Markets Opening Grain Review ' Chicago. Jan. 6—Grain futures op 'lened weak and lower on. the Chicago l board of trade today. Wheat ran into light selling pressure. Liverpool's action was a disappointment to early traders and they sought to reduce holdings. I Early selling in corn was based . chiefly on weakness in the leading < cereal. Liberal receipts were ex- ■ pected today. I The oats situation was heavy. Some ' long hoiders had not yet liquidated. Provisions were off with hogs and sharply lower cablesEast Buffalo Livestock Market ■ Receipts 9Gffi). shipmets 1520. of- '. ficial to New York yesterday 7410 Hogs closing steady. Heavies, $10.90 @11; mediums $10.75@11; light ~ weight [email protected]; light lights $9 @10; pigs sß@9; packing sows rough $9.25; cattle 175. steady": sheep 1000, best lambs $18.50; best ewes s9@lo; calves 20(), tops $15.00. FORT WAYNE LIVE STOCK Hogs—l3o pounds and down. $7.75 ’i @58.25; 130 to 150 pounds, $8.75@ J $9.25; 150 to 190 ponnds. [email protected]; M 190 pounds and up, sl#[email protected]; ; roughs, $8.75; stags, $6.00. I Lambs, $15.50@ $16.50. Calves, $12.50@ $13.50. The local produce market under- ' went a change today, chickens advancing several cents. The rest of the mnrkets remained LOCAL GRAIN MARKET (Corrected January 6) Chickens, D>. ig c i Leghorn chickens 12c 'Fowls 18c Leghorn fowls 12c • Ducks lfic 1 , Me Old roosters g ( - Eggs, dozen . 4 8c I LOCAL PRODUCE MARKET (Corrected January 6) I .'New Corn, per 100. J1 75 j Old Corn, per 100 $1.50 1 Mixed Corn, per 100 $1 45 , Oats, per bushel . 5 55c ] Rye. per bushel .SI.OO Barley, per bushel ) New Wheat, No. 1 st,.7i New Wheat. No. 2 $1.73 ..... I LOCAL GROCER'S EGO MARKET I Eggs, dozen so c AT STATION Buttertat 39c • I

classified advertisements, notices, business cards

♦♦♦♦♦♦♦♦ -—for — Automobile aio> . Al !' l ’ ti>'' , pairing. D. Hindenlang. east . mill- -— T —TmI sie'K l ' I - POU SALE Singlu ! ' 1 1 Ht , liry F steel runners. «">• 3t:ix L FoFSALE-14 head of 0 i breeding ewes; also a . lfl Xu FOR RENT N. sth ■' I' 111 " " ' - rdST AND FOUND i' nqT—bet ween I nion Chapel church ‘-.id ,«■ Tost— blue and tan neek tie and ! "'pair of fancy siik so. k. U -sOn.is ,lay. Thought lost on North FfU street. Return to this office. J ] vnrNnPurse. Owner may have same by calling at Adams theater or Phone 911 and paying for this ad. ” - " WANTED \vwtfd —TIO.OOO.OHO Company wants man to sell Watkins Home Necessities in Decatur. Mor- than 150 used daily. Income s3o-SSO weekly Experience unnecessary, write Dept H-5. The J. R Watkins Company. 242 North Third StreeL Coluiubus, Ohio. " jlx WANTED —If you are suffering with pain in any part of the body or a , sprained joint call George Dixso.l, the Magnetic Healer. You can o’’ re leaved In a very siiort tune. (all phone I(M£_ WANTED—Some loose hay. See me at Bre.ner’s feed burn or call phone 22. Ernest Schlickman. WANTED F.mr men to deliver hand bills. See Mr. Thompson at Central Grocery. 8:30 a. ni. Wednesday. i lx ’FOiT’sALE - STUDEBAKER SEDAN Been run only 7.000 miles. Good as new. Usual Terms. Am going away and wish to sell it. DAN ERWIN. Phone 338 or 339. 4t3 o ■—.. I MfIIRIFF’S SALE No. 12319. Western Reserve Life Insurant-v • Company, vs. kklwln i". Milk . Kster r I Miller. Chari -s N. Martin, Ornu’ ’ .Marl ti. Lambert W. Bowen. Bv virtue of an order of Sale Io m»* Creeled from the <’lvrk of the Adams Circuit Court. I will expose at public-1 > "J b . : ’ t 1 ■ - ■ I liiir>das. thr 2!»Ht da> «f .laiHiarc %. |)„ ID2T». between th. hours of !<»’ - loek I . a. ni. and I o’< |o< k p. m., of said day. ’ at the door of tin Court H<use in Decatur, Adams county. Indiana, the' rents and profit* for a term not ex- • eedinj? seven years, the following des«-rilicd real* estate, tu-wit: The west half ( L_»» of the North- • west Quarter <’•) o f Se tion TwentyD five (25) in Township Twentv- t igiit t <2S) north rang” fourteen (14) east, ( In Adams county, Indiana, containing I ’ Eighty (80) acres, more or les-. i Ami .j. failure to >■. ■■■ | amount of judgement, interest ami . costs, 1 will at the same time ami • place, expose to p-ohtie sah th< f« • simple ot said real estate. Taken m th • property of, r..iu in v Miller, Esther J. Alillcr. <Tar|. s N Martin. Orma Martin. Lamber-' XV. > Bowtn, at the suit ot V\ ostern llc- , serve Life Insurance Company Said sale will be made without anv , relief whatever from valuation or ; appraisement laws. JOHN baki:r. rtrr * i-ta’rk. S, ‘ er,,r " f A ' ,an ' s Attys, for Plaintiff. 6-18-20 o Bloomington Starts Big Building Boom f Bloomingioii, Ind.. .L n . 6 Otic of the biggest building booms in the history of the city has started lirrc. Although the population of this c'ty is only 16,000. it has" been an- 1 iiounefy today that more than $4.. 500,000 will te spent here on building and public improvement projects. : 192' >C Stiirlt ' l 01 con 'P*eted during Indiana University and the ShowBrothers Furniture company are : to spend $700,000 each on improve- ' s2W ' , ’ W l “< »" siK'Ut on Bloommgton streets, improvements a . the Bloomhitton Water company are to cost $375,000; the new Masonic l<'"'Pte is to co $250,000 when com-* ’ pleted. and th,. Interstate Publiel ! Servfc ’ ! wmpany is to spend $275 > 000. *“*• — — r I Monster Crabs I Jinny of Japan's miaint prints show ’ j the crab and fisherman on the beach I The King crabs found mostly j ap ' unese tslands wasure fe««i 3 to ’ I feet from tip t„ tip „ f ' t'lu'vn. and there is r»,„.i | monster whhi, uo-.,.;., n . - I > tip to tij,.

► BUSINESS CARDS « H. FROHNAPFEL, D. C, DOCTOR OF CHIROPRACTIC A HEALTH SERVICE Neuroclometer and Splnograih For SERVICE Location Poiltl M at 144 South 2nd Btre«t Office Phona 314 Residence kx Office Houra: 10-12 a.m. 1-S H m 8. E. BLACK UNDERTAKING AND EMBALMIN Calls anewered promptly day or nlu Private Ambulanca Servian. Office Phone: 90 Home Phone: 717 federal farm loans abstracts of Title. Real Estatt Plenty of Money to Loan on Government Plan. ,Dt »e r n.W ed See French Quinn, Office—Take first stairway soutb ot Decatur Demscri N. A. BIXLER OPTOMETRIST Eves Examined, Glasses Fittt J HOURS: 8 to 11:30—12:30 to l:M Saturday 8:00 p. a. Telephone 136. MONEY TO LOAN An unlimited amount ot 5 PERCENT money on improved real estate. FEDERAL FARM LOANS Abstracts of title to real estate. SCHURGER’S ABSTRACT OFFICE 133 8. 2nd SL 0 0 JOHN W. CLARK DENTIST 127 N. 3rd St. Oilier in connection with Dr. F. W. Lose u o $-»-»—WANT ADS EARN—J $-l ——o ■■» - - • - XOIHi; TO NO.N-HE!HDIi.M> l*hr Stat<‘ of IkeJiana, Adams County. 3S: In th ’ Adams Circuit Court. No- . xcinber Term, 1924. Asa E. Smith vs. Anna L. Smith. N<>. 12348. It appearing from affidavit, filed m j Hu* above entitled cause, that Anna L ; Smith, of the above named defendant i is a non-rvHident of the State of ; Indiana. Notice is : lieref4ire hereby given the ! said Anna L. Smith that bite be and appear Irt-fore the Hon. Judg o "f I* l * 1 j Adams Circuit Court on the 27 day of February. 1925, the .same b« iii£ the 2 .biriiiidal Day ot the next regular t»rm thereof, to Ik- hidden at Utt <’ >urt House in the City of D< • atur. i I vommem mix on Mutiday, the 2nd day jof February. A. p. 1925, and plead h answer or demur to mh i*l eurnplaint, or the sum* will i»c heard and detciinlnrd iu lior absence. WITNESS, my name, ami the Seal • f said Court hereto affixed, this dr.x »4f .iMmiarv. 1>25. <Seah JOHN E. NELSON. <’lerk c. 1,. Walters. Atty. . 0 — 0 f>%— MONEY— S% | I Money to loan on farm* | at 5% interest, long timej partial payment privileges, t .. I Lenhart & Heller Decatur, Indiana i. __o u ■ DR. G. F. EICHHORN Veterinarian II Office at Sale Barn on First Streot I Bacl’nry white diarrhoea c! ] chickens controlled by blood | test. For iiarticulara' call Phoues: Office 306: Res. 301 ! . Pubhc Jan. 15 —Clarence H. Davis. 9 mi (Hoirtli of Decatur on county lar,n i’-ad. 2 mi. noutta «ud 2 til. east of Munro’' or 4 mi. north and 2% ffilcast ot BerueJan 28—L.. F. Miller, closing out sale, o miles soutb of Decatur, firrt wuth of Ucuuty Farm Jan. 29—Fowesst Qweha. !>'/i mile' south of Deeat in- or IV4 miles north of Mm’ilc ou state road 21. ClOolOg out saje Jan. 30—A. J Beavers. IS iuil'" soutli ol Peterson or 1 mile easi s'S mile north of Honduras. Closing out sate. Feb. IS—i-uiauuei Hart. 4 mites. | eouth of Muntoevdle Ctoaiug out