Decatur Daily Democrat, Volume 23, Number 12, Decatur, Adams County, 14 January 1925 — Page 3

YS_'. . ' - - n »^E^tm« nt ' K. L sfTdman.c p A - t fflH M __.. - ■ # i ■ [DITOR'S NO 7 vrl „ <>f < ■ i«d»' ,bi ~. nr.'par.. ln< on>A cn will app par i*K u,ar1 ’' ,htkl ’ > ( r Saldman I* "f"up Commltf* of Tax i " l . k,p ('..inmiii*- of , r v n lie 1’ a wpH B^ |n ‘X ! .rt an.) nas written ' ;, X L oh uxatlvn. Mr. 1 ' a , r ,r«w.-r all question on i^V a " *' 'A ct>-d ,llnl l,y °" r ■*', A-Ao’" should be r ' I.N pubU<n' inn - atteW- „ r.utor 'l'o receive should K- roßPrrr. pnbU-h ■ _ ■ „.r.. R there been explain- ■ Hl,, a tax rrfnro. In “‘ lB nbW exemptions discus’* 1 '- M single P*r*on Is allowed an ■ptiooofl** ™at is why a |K, Lar leg a <•■' Incom.- of slooo ■Owmust file a r * turD ' individual is allowed an ■Xvf 12.500. and that exH n..'.rri.-d individuals must return if tli-ir n*' income is in HA ln<,, ' r lh< ’ 01,1 laW |^K rr o.i individual got a $2,500 ex|K\ If 1..- income was below |K, i' above '1...' -mour i the ex was $2,000. same «I*n.|.". r. allowed the K of a family as Is allowed the individual, namely, $2.5u0. |fl,.. it should be noted that th» be.d es family is allowed l empt.on of $2,500. be or she file a r- 1 :rn. if 'be net income , IB ex<e=s of sl.oo'l This point is KLjly overlooked. The general is that if one's net income is |Htbar. the personal exemption, a' need not be filed. That is not ' H^K ;i the case i f the head of a fam- * one individual can more than one exemption. A flwV'fkJ mao who is also the head of household is entitled to an ex of $2.5' c not $5,000 for that is meant by ‘ a head of a famA head of a family Is an inflMßduai who supports and maintains MEh h.. household one or more other Not*- '-- dt ,h * person beBflsapported must live in the same with the person claiming A son wbo supports, parents, therefore, would be reas the head of the household If he lived with his parents. If not living with his parents, not be entitled to an exernpfor being head of a household. foregoing are known as the exemptions. In addition, is a S4OO exemption for each supported by the taxpayer, if dependent is under eighteen H».* { ra og af e or is Incapable of self port, because of some mental or Bicial infirmity. H here are several Interesting |fl übou ' this exemption. In the' H t Place, a husband canont claim 1 gsl 0 ’ »“PPorting his wife or vice 1 ■ fl 1, TfceD - the dependent must be W > und( ‘ r the age of eighteen or M "tally or physlcially incapable of ■ f-supporp. The father that sup-' ■ is his nineteen year old son at colfl f1 ' tt,er6 fore, cannot claim the exll p,lon: nor the father claim it |g? 'he support of his parents, unfl ' ' lle - v WPr f incapable of support--11 1 emselvp s because of some menI or Physical defect. It should be || terved that the exemption is allowBth person , ' lat is dependent ! ■ no' laipaypr - if- f°r example, a B a ? r <hree children under ■ . . 9 0 e! si>-<**n, dependent on I ,. h 8 would entitled to an exfl'or°^° n lhat aC( ' OUnt ' Os $1,200. IB < * purposp of this exemption, ■' t ne o*mry that the depertJis the° n HTe W ' th the Ux P a y*r. i head ,h ® eX6n, P tlc >u of rope d pendea t relative in can claim this exemption.' tforaX^ 1 ” 81 thiS is the facl ' X:r n,obethe head ° fa Client to ? not nceßßar y for the Physical ? Und<>r 18 ° r D,Pnta »y t. 1 " y of self-sup- 1 ta anyon gaS tax P ayer BUl>-| fl' head' of 'r h ’ B hoU9ehold - he is I for sate d eighteen or in- 1 B 'o the 111 addi ' ' B ptl °". the ° f Ue hous ehold ex- ' K h-r e, ‘“'Myer 1» entitled to a 1 T h " " d flptions n"s Ut all ° f tbesp PX - ' I “tueuon ‘ he 01d law ’ “ was s I 4 deter mined JhVam ‘ I ®Ption ihtt ” a, nount of the I he I WPayrr ma rried on December v

21, 1923, ho «tvi entitled to the marrl cd man's exemption for the entire year. If. on on the other hand, the dependent died on December 31. the taxpayer could not claim the s4oo exemption for such dependent, even tho he mlualiy supported the dependent during the entire year. The 1»24 Act. under which 1924 returns are to be filed, chany- s this somewhat UlTiile the rule so far as the $4<W exemption remains the name, namely, that this vxmptlon shall be determined by the situation of the taxpayer on the last day of tho year, the exemption for a married person or the head of a household depends on his status throughout the year. In other words. If a person was married on June 30, 1924, the exemption on his 1924 return would be half the single man's exemption, of SSOO, and half of the married man's exemption of $1250, making a total of $ 1750 because he was single half the year and married the other half. If instead of' being married on June 30, he was married on any other date, his exemp tion would be figured on the same basis, namely, the proportion of the year that he was single and the proportion of the year lhat he was married. Tho rules concerning the exemptions lhat are allowed individuals might therefore be summarized as follows: Every single person is entitled to an exemption of SI,OOO. Every married person pr head of a household is entitled to an exemption of $2,500. An additional exemption of S4OO is ailow-ed for each person that is dependent on the, taxpayer. The last exemption is determined by the situation that exists at the end of the year. However, the other exemptions are computed on a f>ro rata basis where the taxpayer's status changes • during the, year. I The foregoing covers the situation respecting individuals. As to corporations, a corporation is entitled to an .exemption of $2,0Q0 if the net income. ,is $25,000 or less; but if its net in'coms is In examption of $25,000 the | corporation gets no exemption whatsoever. It will be recalled that irrespective of the size of the net income, all corporations must file a re.turn. I Estates and trusts are regarded as' single persons and are therefore entitled to the exemption. In the next article the time and place for filing returns as well as the rates of taxation will be discussed. o ISSUES CLOVER SEEDWARNING County Agent Urges Farmers To Purchase Good Seed At Once (By J> M. Bitfkhe, County Agent) ('lover is on? of the farmer’s best friends. No person is really worthy jof the name of farmer unless he realizes the value of having a good acre.age of clover on the farm every year and does his best to obtain that acreage. However, a serious handicap has been placed on the securing of clover "stands" during the last few years,) seed. Most of this seed comes from southern Europe, where winters are mild and clover flourishes, and the nicest looking clover seed in the world is produced. Hut of course' when this seed is used locally, it! freezes out the first winter. In extensive trials made of clover seeds, at Purdue University, South I European clovers practically entirely winter-killed. Only about 20 perl cent of German and othehr Northern European seed winter-killed. As a result, all European clover seed is “German” in origin, at least in name, even though it obtains its nationality by simple passing through Germany on the way to the United States. f Accordingly, a few suggestions are ;made to Adams county farmers as folJows: Don't buy seed from mail ord- ' er houses offering "bargain" seed at low prices. Ix>w prices usually mean j low grade. Don’t buy from traveling , agents whom yon do not know. Re- , ( fuse to buy seed which is untagged, , ;no matter who the dealer may be | | Don t buy se<ds at public auction un- f less they arc tagged. The best plan t is to buy from a local reliable dealer who handles seed from a reliable < boose. j Don t think no European seed was ( imported' this year. The clover seed t shortage was nation-wide and there t is only half enough native seed to go c around. Donlt sow European seed a and then hlame the hard winter. i Write the county’s agent’s office I for Circular 114, Failure of European 2 seeds at Purdue. I

jm ; a a , .> StCATuK DAISY DEMQCM’I, JANEI4.I?2?

IZAAk WALTON LEAGUE ELECTS Muncie Man Is Re-Elected President; Favors Purchase of “I Jmberloftt” Muncie. Jan. 14. —Karl Frown, of thin city, wan re-elected president of the Indiana division of the Izaak Walton league of America at the annual convention of the division, which opened at the chamber of commerce Saturday. Elkhart was named as tho city for the next annual meeting to be held In December. Other officers elected are Charles F. Bowden, of this city, secretary. J. B. Shirk, of Laporte, treasurer: Dr. E. F Zimmerman, of Elkhartj first vice-president; Dr. Harry Schultz, of Logansport, second vice president, and Dr. G. C. Repass, of Anderson, third vice-president. The directors elected are C. L- DeWitt. Elkhart: Harry C. Moore. Terre Haute’; John F. Frederick, Kokomo: Gus Condo, Marion: B. T. Hillman. Sullivan; C. A. Wilding, Ft. Wayne; M L. Cochenour. Warsaw: Lewis Schlesslman, Lafayette, and W. A. Guthrie, Indianapolis. Those present from other- states and prominent in the league’s activities declared that the Indiana division today adopted one of the most complete conservation programs that has been drafted by any division. Nearly a score of bills to bn presented before the state legislature were : Indorsed. The legislative committee of the division Tavc its report late Friday, after having been in session !for nearly ten hours. Judge K. M. Landis and Will H Dilg. national president of the Izaak Walton league, arrived in Muncie Saturday and gave brief addresses before the eonv ntion. The principal address of the morning session was given by Richard Lieber, head of the state conservation department. Judge Lanlis spoke at a banquet Saturday evening at which there were plates for more than six hunj dred. I Resolutions were adopted on the death of Gene Stratton Porter and | recommending that the state purchase "Limberlost.” the home of Mrs. Porter, for a state park. Another resolution adopted opposes any change in the state's laws to permit the transfer of fees derived from fishing and hunting licenses to the state’s general fund. Representatives of the Decatur chapter of the Izaak Walton League attended the convention , o TELLS OF BIG RABBIT HUNT Total Os 140,000 Jack Rabbits Killed In Drive In Colorado Recently Rev. and Mrs. U. S. A. Bridge are in receipt of an interesting letter from .their son Gail Bridge, who is visit(ing with his brother, Vern Bridge, circulation manager of the Omaha Hee, at Omaha, Nebraska. | Mr. Bridge told of a community Jack-rabbit hunt which was ■ held about a week ago near Denver, Colo., The rabbits in that section of the country were so numerous that they ' were destroying crops and young 'trees, so the farmers organized a jhunttng party of about 10,000 men and boys and in two days killed approximately 150,000 of the big Jackrabbits. j The newspaper then took a hand, Mr. Bridge playing an important part in the distribution of the rabbits for food among the poor. The Denver Post organized a distributing agency for the rabbits in Colorado and saw that 100,000 of the rabbits were giv.en to those who asked for them, es- ' i>ecially to the poor. Mr. Bridge made a requisition for 50,000 of the rabbits and had them shipped to Omaha, Neb., where he supervised the distribution of the rabbits among the poorer families in his city and community. City, county and state official also aided in the hunt and distribution of the rabbits, and in vio w of the large number of rabbits which were killed the state of Colorado will soon be rid of the Jack-rabbit. Otto Bleeke, we’l known Adams county farmer, has received a letter from his son-in-law, A. W. Weiland, of Colorado, in which Mr. Weiland also tells of the rabbit hunt. He encloses a clipping from a newspaper, which contains an account of the hunt and a picture of one of tire rabbits that was killed, and which is said to be the largest Jack-rabbit ever killed. The rabbit weighed twenty-seven pounds and eight ounces, measured

four feet and tire inchrt in lefi'rth lAd ws-1 .twelve inches across It* breast. It h.,4 ears measuring eight inches In length a veurarlan estimated that the rabbit was eight, years old 1 - • • • AUCTION SCHOOL NEWS • • \ • • —by— • •/ . ♦ * "Bob” C. Smith • • • ’*---** - • Our good old "standby." Col Earl , Carton, is still on the job in tho class room. We have taken more instruc- x tion fro msaid Col. than any one of tho nine instructors. This is partlyi due to the fa< t that he has been with, Ils from start to finish. Col. Garten has an inexhaustable supply of facts to tell us and it flows out and hits tire bottom like the water from • Niagara Falls. We have got to hand it to Col. Rep- > jH>r for being in a position to not , ; only know the best auctioneer in ] , structors in America, but. because ho was fortunate enough to get them to i < ome here and teach the students. Tho girls say Henry Piephol fori gets to pull down the curtain over at - his room every evening Some of tho - boys are going to charge admission t to all spectators from now on. The t above accounts for Henry's blushing ' . when Ire gets up to sell an article for | - the girls start laughing and he fades > away. He says he has finally a caught on to all of this and from i now on the curtain goes down before i the show starts. — [. While Mr. Hanson was selling the i marshmellow cream last evening ho » tried to make the public believe that i it was good for all ailments and ' -1 some of those in the audience seem i i ed to differ with him for they ) thought it more of an appetizer tlum . a medicine. Anyway he brought a t laugh /that would make you believe p you were looking at a three reel pic- • tnre of Charlie Chaplin. '

I _J r t This seems to be SALE TIME so we’ve decided to trot out our stuff. p 111 t : Beginning Thursday Jan. 15th and Continuing Until Jan. 31st Inclusive Big Reduction On U. S. Tires . We are going to give you an opportunity to buy all sizes of tires at what are virtually greatly reduced prices. You see special prices quoted quite often on l ord sizes, but we are going to give the larger tire users a chance to save money on tires. The reduction is made in the form of a i I FREE TUBE I\ of corresponding size with every tire purchased. WE HAVE .ALL SIZES IN STOCK USCO TREAD G. & J. TREAD ROYAL CORDS Buy Your Tires NOW—They'll Cost You More Later in the Season. 10% Reduction 19 2 5 on all Automobile Painting Top Covers and Side Curtains Season taken in during the next j g on — an( j we are reat |y fiow to I repaint your car and have ready 15 Days for March or April delivery. I I Porter & Beavers Monroe & First Streets Paone 123 =S==rrr OEgSßlt. '.l.-. 1 " , il '• ■■imwwiiw I mill ■III. _..1 II Jill I ,-~;i-~Tr-.-7ij--Tirwiniifwrr\[T-iri nMrMr~in-~-Tirrriiiriiiiiii.iJ wir''imiriiimßnmiwwMnmiiiiiw>i

4 —I ■ ..... I , I . I — -- ' ■•r-"-, 7 —, ” I* **2T~*~*~~ I I—»»»**■—■T-w-*— ■■ ar-.-. ~r — fl | Your Turn To Smile jB) Semi-Annual Sale > Suits & O’Coats fl $14.75 ■'534.75 $22.50 to $49.50 values SOME of the finest fabrics and styles of the season are included—the kind of merchand’ se n °t usually to be had at prices like these. You are invited to come early for choice I | values. i LJ > i g REDUC TIONS PREVAIL 1 I IN FURNISHING SECTIONS I ‘i A . 'SKLiM* \ I a I V Vance & Linn | Rpir- rn w—n—bflifla—oi mu i—ima——nmti mrnrrr ■-nnTt n r ' —>" r u^— —twewi