Decatur Daily Democrat, Volume 23, Number 34, Decatur, Adams County, 9 February 1925 — Page 4

DECATUR DAILY DEMOCRAf Published Every Evening Except Sunday by THE DECATUR DEMOCRAT CO. J. H. Heller, Pres, and Gen. Mgr E. W. Kempe, Vice-Pres. & Adv. Mgr A. H. Holtbouse, Sec’y. & Hue. Mgr Entered at the Postofflce at Decatur. Indiana, as second class matter. Subscription Rates; Single copies — 2 cents One week, by carrier 10 cents One Yejr, by carrier 15 00 One month, by mail - 25 cents Three Months, by mall SI.OO Six Months, by mall 51.78 One Year, by mail ——. 53-00 One Year, at office..™ - $3.00 (Prices quoted are wlthn first and second zones. Additional postage added outside those sones.) Advertising Rates Made Known by Application. Foreign Representative Carperter * Company, 123 Michigan Avenue, Chicago, We have added a number ot new subscribers the past month and we hope to put on another hundred or two. We will strive to give you every item ot news and to serve you in every way we can. Tell your neighbor to subscribe. It's a fine tiling to reward one’s political friends but in the selection as federal judges it would seem the most important thing would be ability ami fair-mindedness and this without any slap at Judge Slick, whom we understand is very well qualified. However, about the only tiling we hear is that his friendship witli Jim Watson is what landed the job. As predicted, hopes for a short session of the legislature have been abandoned. It will probably be necessary to move the hands of the clock back on the last night to complete the job. The record so far shows but little actually accomplished and the leaders are getting ready for the iiniil rush. Humors of a blow-up in the luiusc which will frustrate all the plans arc numerous and results arc somewhat doubtful. It requires a lot «>£ money these days to conduct a newstpdper and only a circulation, paid in advance, is con sidered by the average advertiser a worth while list. The, collection of the subscription money during an annual campaign has other advantages. It permits us to contract for paper and to plan for the year. We are urging and hoping that every subscriber who receives the Daily Democrat by mail will sec that his subscription is paid this mouth. It will help a lot, we assure you, and as a matter of business lor every one con corned, is the proper thing. The wheat smash the other day broke a lot of people who thought they knew enough about finances Ic buck a one sided game and that'i what the board of trade is all tht time. The speculator who invests hi: money in the game when markets arc -ising is taking a blind chance sot the other fellows know what is going on while he doesn't. He wins for a lew days, catches the gambling spirit and goes on to almost certain final destruction. Its a queer thtng that gamblers control the tactual commodities in this great country but they do. The battle over who should be ap pointed to the new federal judicial position recently created for Northern Indiana has ended in a manner expected by those who were able to appreciate the tie of personal ami political friendship existing between Senator James E. Watson and Thom a. W. Slick, the South Bend lawyer who v:r finally chosen for the place. For a quarter of a century Lawyer Stir I, hid b'-en the senator's dose friend and political supporter, therefore it was'not strange that Mr. Watson diQuid accept this opportunity to show aubsfanlial apperciation of gertie • . rendered.—Goshen News-Times. No better proof of our splendid • i citizenship lias been offered that of the recent campaign to turn-. i li' radio sets for the blind ot this' ccnrmuuity. These people who have t- ea io darkness v. ill be furnished 1 jt'jrs entertainment, education and'

’! CROSS-WORD PUZZLE No. 59 mTI 4 1 1 I* l z "l —mBTT 7- p" - Bq ■f’Tßr Spa ■ i 8 1 30 —_p_ • • 4 IBMBHL^— 4) I j« +’ l** HAS jo ■Bp' Bi J? ““ ■■■sb ““ ~ Zi w ““ ““ ““ H~ria ■"-m btf (© by W«Ml«rn Newspaper Union.)

Horizontal. 1— \fltrniatlve 4— Front ie mm an lO—lmitate 13— Make public L*V—>lnterfere 17— Ind era food 10—Pertaining to the foot ZO—\ nae 21— Boy a nnm« 22— (.reek letter for “M* 24— Wield diligently 25— One In every needle 26— Tool for punching holea 27— Anger 2D—Fnmona eroaa-svord pur,ale bird »l—Live 32— Having the color of raw allk 33— Molten rock 35—Preposition denoting place SA—Takes food by violence 37—Raise 3H—-Continent of western hemisphere <abbr.) ■4o—Half no rm (printing) 41—Humble 111—Finds fault with (roll.) 50—Zine (chemical symbol) Kl—BriMif Ifni 52—\\ clrd 33—Jumbled type 54—Period of time tpottle) 5(1—Block, viscous suhßtanre 57—Fvery tennis court has one RS—To be affected with pain 30—Juice of a plant 61— Thus 62— Thallium (symbol» 33—Study of birds (abbr.) Ri—Disturbs 116—Hackneyed 6s>*Plhm on the end of which something turns 70-M’lant with bine bell~shapcd flowers ‘2—Highest card in suit in many games f3—Pertaining to the phylum (sool.) 14— Conducted Solution will appear In neit Issue. i

amusement than they thought possible in this world. The sph-ndid cooperation. of the people, the efforts of those who organized the move ment, tin* assistance of the Sebafer Company in securing the very best radios at a price that the committee could meet with their funds deserve commendation from the public. It was all fine, and wc are prouder than ever of old Adams county ami De•atur. Its great, to serve. The Democrats present a splendid organization lor the city campaign and the committee did excellent work Saturday. Those named are qualified. popular and capable of present ing to the people the candidates and issues in a manner that will bring victory. Dr. Burt Mangold who was elected chairman is one of the best known men of -the city and while he has never taken an part in politics he knows the game and will prove efficient as the head of the organization. Mrs. T. J. Durkin, vicechairman is one of the active women workers of the city, Joe Hunter has served as a committeeman for years and is popular, France Confer, secretary is able, capable and active. They arc good officials who with the assistance of the rank and file, will make a record. | o ( • TWENTY YEARS AGO TODAY ♦ ♦ ♦ • From tho Dally Democrat fllae ♦ • 20 years ago thia day , • Feb 9—Auditor Lewton's recapitulation of land values in Adams county shows total of $284,822. Geneva icouncil votes $40,001' for street improvements without a re-, monstrance or objection. Liquor remonstrance fibht with over too witnesses iu still tn progress. A son was born to Mr. am! Mrs. John H Stewart. Misses Mayne Deininger, Eleanor iForbing, Bertha Fullenkamp go to Ft. | Wayne to attend K. of C. ball. I Friday Night club enjoys sled ride to Sickafus home at Preble. I Judge R K. Erwin is presiding over the famous Godfrey murder case at Fort Wayne.

DECATUR DAILY DEMOCRAY, MONDAY, FEBRUARY 9, 192...

Vertical. 1— Domesticated os of Thibet 2— Affected with boredom 3— To breathe when asleep with ■ hoarse vibratory noise 4— Play on words 5— Preposition ft—Eyelike spot of color (sooL) 7—Point of compass (abbr.) N— Printing measure P*— Ribbed fabric 10— Muddle 11— Pal 12— The same old flak 14—Poaeeao 16—Deputy (abbr.) jhi -Grin 21—Askew 23—Enropesn mountain range 25— Stain black 26— One 2b—First woman 36—Kitchen accessory 82—The letters King Edward signed after his name 34— Roadway (abbr.) 36—One who believes all knowledge Is relative and uncertain 42—Preposition 411—Night bird 44— Oldest division of the Furopeaa Jurassic system (geol.) 45— Don't make them and you'll solve this postal* 46— Middle position 47— Spool 4 A—Skill 46—Preposition 53—Pivot pin. as of a hinge 35— ngenu ou a 58— Spirit In Shakespeare's “The Tempest" 60—Short for an athlete who accepts money for services 63— Eye (poetic! 64— Mineral spring 63—Depot (abbr.) 66—Boy's nickmime •7—Former days (poetic) fl 6— ( hem leal symbol for tiß 70— Personal prononn 71— Eastern state (abbr.)

THE GOOD WILL GUIDE HEARTHS AND HEARTS Takes kindlings and fuel to make, and keep fires, | Be they built in the hearth or the] heart, And from both you must clean out ■the ashes and soot.— Hight doing of each is an art. » A smart woman s husband can make a good fire. For. bv doing he learns how to do it; But if she builds the fire while he lies a bed. She'll be cold many mornings and rue it. Vhen meals must be gotten—or weather is cold. It takes a good fire, —extra hot; A saying as true with the heart as the hearth, — Though heart fires require the more thought. Warm hearth and warm heart, warm heart and warm hearth Where one is, there, too. Is the < other; Which fir elo build first? Let love make reply. Or any true father or mother. —A. D. Burkett. — o (Big Features Os < | RADIO ( Programs Today r MONDAYS FIVE BEST RADIO FEATURES (Copyright 1925 by United Press) WEAK, New York. 491.5 M. WCAE, Pittsburgh. 461.3 M, WCO. I’hiladelhhia. 508.2 M. WEEI. Boston, 475.9 M. and WCAP. Washington, 468.5 M, 3 p. in. (EST) —Gypsy orchestra AVLW. Cincinnati. 422.3 M, 8 p. m. (CST) —Times Star concert orchestra and soloists. KGO, Oakland, 300 M. 8 p. m. (PCST)—Educational program. WDAF. Kansas City. 365.6 M. p.m. (CST) —Ivanhoe baud and Glee ■ club. KOA. Denver. 322.4 M, 8 pm j (MST)—lndian program.

bolutlan of Pwml* No M. r eBHr I?]■'/ a(r i Afl l e eB n . y ; C AiNID EL ABIR UW I §BO VAB B| AR E N eBBA T eBBL N gkßmi Mg.h QU I|HK ■EHaIn I1 jtIOBI INCOME TAX DEPARTMENT —Byhl. L. SEIDMAN.C. P. A. Preference Is again being given to the answers of readers' questions, as must of these questions present situations of general interest that are undoubtedly confronting many readers. Mention might be made, in this connection, that space requirements do not make it possible to publish every question received and the answer thereto. In many cases the questions lire along the same lines or have already been answered in previous articles.. The policy followed therefore, is to .publish those questions that contain a novel feature or are of general interest. In every ease however, a direct communication is sent to the inquirer, giving the answers to his question. QUESTIONS AND ANSWESR Stock Losses My losses on flic Stock Exchange for the year 1924 exceed my income for that year. Under these circumstances, of course I pay no tax. The question is whether 1 am allowed to | carry forward to my 1925 tax return ' the excess of losses in 1924—P. A. IA. In order to deduct a net loss, the loss must result from the operations !<>f a trade or business, if your business is that of trading in stocks you I can deduct the excess of your losses I in 1924 on your 1925 return; otherI i I wise you cannot. Sale of Business Q. I sold my interest inmy business for S6OOO. The profit was 53000; the lialance was cost of merchandise. I took long deferred notes to close the Should I state the entire' ! S6OOO as income in making out my return or should I only state S3OOO the actual cost of the merchandise? Also shall I include in the return the notes as a whole, or wait until due and paid? R. E. T. A. Only the profit, namely S3OOOI I need be returned by you for income flax purposes. Unless the notes have | no fair market value, you cannot wait untill the notes are collected. If they i have a fair market value and adjust your profit accordingly. ■ Investment Loss |Q. About four years ago I invested I $6,300 in a concern which has since I gone into the hands of a receiver. 'Please advise me whether I am entitlI ed under the law to deduct this from ( my income when filing my income 'tax report. O. W. Z. A. The loss on your investment can be deducted, and your deduction should be taken in the year in which the investment becomes worthless. Incorporating a Partnership Business ness U. In 1905 sonic friends and myself i formed a partnerspip for the purpose ,of buying and selling unimproved real estate. In 1917 we decided to incorporate and the new took over the assets of the partnership. In making up our balance sheets, we have added yearly to the original cost price of each parcel the taxes and interest paid on the mortage as representing a fair increase in the value of land, so that in May 1917 when the ■corporation took over the assets, each parcel stood on the books at, a sub stantial advance over cost price. Having sold a number of parcels in 1921. the question has arisen whether in computing the profits to the corporation, it is proper to base the same on the original cost of the property | to the partnership or on the cost as shown on the books of the partnership in 1917. when the corporation took over ttje properties <■ the partnership. C. E. S. A. The basis for determining gain or loss to the corporation is the value of the property at the time it was turned into the corporation in 1917. If the books of the partnership at the lime reflected fair value, the book figure should be used. The original cost ot the property to the partnership has no bearing on the case, as under the. 1917 law incorporating a partnership business was a transaction in which gain of loss might be recognized. Q. I would like to know if deductions are permitted and how to determine the amount of deduction in each ease ; of the following articles; (1) cigars, • cigarettep, smoking tobacco, theatre tickets, watches, rings and eyeglasse B . (2) I understand that deduction oi 1923 state tax from federal tax is per-

'missible. Is this cored? (3) Are union uradc) dues deductible? C. w. r \ (1) The amunts expended for items you mention are not deductible as they arc purely personal expenses. (21 State taxes are deductible on the federal tax return. (3) Dues paid a union arc likewise deductible. | Exemption for Support of I’areßta Q. My two brothres and myself eadi contribute S2O dollars per month which we send monthly to our parents 'in Scotland who aro up in years and 'unable to earn their living. We are I anxious to know if we are allowed , the exemption only goes to one. D. J- ■ A. Only the one who is chief support of the dependent eau deduct the exemption, in your case it is apparent that you and your two brothers ure equal contributors. Under the circumstances none of you could claim • the exemption. It would be necessary ' for one of you to make more than 4 50 per cent of the total contribution ‘ for that on to be entitled to the ex 3 emption. Straus Bonds ■ Q 1 hold a Straus bond which has 4 a tax free provision in it up to 4 per 1 cent ;that is the Straus Company • pays *2 per cent at the sorce and re- • funds the other 2 per cent to me.. '' How shall treat this in my return ' against the tax due by you, the 2 per l A. The 2 per cent refunded to you |Chould be reported by yonas additional intrest. You can take as credit • ' cent that has already been paid at the ’ source for you. - New Radio Super-Station Being Built In Chicago Chicago, Feb. 7 A uew radio super station, one of the largest 'and most , elaborately equipped in the world, will , go on the air from Chicago shortly , to broadcast coast to coast and international programs it was announ- . ced today by the Radiophone Broadi casting Corp, which has been formed . by several prominent Chicagoans to operate the station. ; | The station, to be known as "WHT’’ . in the “Wrigley Building'' wil poss|ess 5,01)0 watts power and, inclusive of equipment, will cost more than $200,000, according to George E. Carl ! son. General Manager. Carlson is a former Comissioner of Electricty of the City of Chicago. i! Work on the studios, to occupy 6. 000 square feet of floor space on the first floor of the Wrigley Building I have been completed for erecting the ■ towers and power plant near Deerfield, about 28 miles from Chicago on the Waukegan Road. II William Hale Thompson, former mayor of Chicago, is President of the operating corporation. U. J. Herrmann theatre owner, Vice-President, H. 11. Maier, automobile man. Treasurer ami J. IL Kiel. Secretary. “Programs will include entertain|ment, religious, patriotic and educational features", said Thompson. "The slogan of the station wil be “Boost Chicago, “Every effort will be made to keep the program of general National interest and arangeinents are being made to procure a staff of nationally [known artists and bring performers here from all parts of the country''. Carlson, who will have charge of building and operating the station, including the Studio, oxxplained that i the tower location at Deerfield was selected following tests that show transmission is exceptionally good from that point, and will be operated by remote control by wire form the Studio in Wrigley Building. A Spansih Bungalow will be built at the foot of the towers to house the power plant and provide living quarters for the operators, he said.. This building will include a power room, transmitting room, control room, shops, garage reception room and pal io besides, the living room and sleeping room. About 25 men willbe included in the power plant staff. "Au idea of the size and conplctcncss in cohstriictlon of the plant,may be gained by t.hc layman from the fact that twenty-eight miles of copper wire wil bo buried in the grounding area between the towers to form the ggrounding" said CCarlson. Western Electric equipment, including some newly developed broadcasting machinery, wil be used. “Equipment used andthe locallmi of the towers away from the large pop illation will avoid interference of any kind The fear from some sources that high power would paralixe tubes han been disproven by recent broadcasting experiments with the use of 10, 000 watts power". The wabe length and opening dat of the station will bo announced in a few days. Februrary “2nd wa H originaly proposed as the opening, but this date was discarded owing to a delay in the completion of the apparatus. ■ —- ■ o Adam Buettel wishes tu inform his patrons that he will open a tailor shop in his home, 317 S. Third St. about April 1. • * x - , 32-St. i

Hello Daddy - don't my L SHpapadwtinyonTpockei wkm iw home Give the youngsters thh whoksome lon£l*stin£ sweet for pieasmr Use it ywowetf after when work drags Itb a great Utile freshest? / WRIGLEYS Sealed THE FLAVOR / After Every Meal LASTS/ ♦ n The Spirit of Service and Good-will President Dubois of the Western Electric Company recently addressed 40,000 employes of his Company by radio as follows: ‘‘Today we work in larger groups than our forefathers, because no one person and no small group can design and make and assemble and test and finally sell our finished product—the product which makes neighbors of a hundred million of our fellow citizens. “In the great scheme of modern life, you and I are doing our full part. We are not parasites nor slackers. We are useful people. That alone makes our lives worth while. “And because the work of each of us depends upon the skill and faithfulness of others, none of us can be sufficient to himself.” The words of President Dubois might have been chosen specifically to apply to the Standard Oil Company (Indiana). This Company is organized into a big group, because no small group can handle the Business of oil products on the vast scale which is required by our complex civilization. Only a large oil company can produce and distribute gasoline and lubricating oils which penetrate to the most remote parts of the Middle West in such away as to make possible the circulation of the millions of automobiles. The Standard Oil Company (Indiana) is an essential part of the great scheme of modern lireIts experienced and trained personnel is of incalculable value to the community. The spirit ot service and good will which inspires every’ e™ - ploye from the executive to the man at the furthest flung service station, Is an important asset to society. And because the service of the Standard Oil Company (Indiana)is performedwith enthusiasmenergy and efficiency, the wheels of hundreds of other industries are kept running productively to serve the nation as a whole. For this Company is an essential cog in the machinery ot civilization. Standard Oil Company (Indiana) General Office: Standard Oikßuilding 910 So, Michigan Avenue, Chicago